id	sid	tid	token	lemma	pos
ftr-316	1	1	tcharity	tcharity	NOUN
ftr-316	1	2	really	really	ADV
ftr-316	1	3	does	do	AUX
ftr-316	1	4	begin	begin	VERB
ftr-316	1	5	at	at	ADP
ftr-316	1	6	home	home	NOUN
ftr-316	1	7	:	:	PUNCT
ftr-316	1	8	florida	florida	PROPN
ftr-316	1	9	tax	tax	PROPN
ftr-316	1	10	review	review	NOUN
ftr-316	1	11	volume	volume	NOUN
ftr-316	1	12	13	13	NUM
ftr-316	1	13	2012	2012	NUM
ftr-316	1	14	number	number	NOUN
ftr-316	1	15	2	2	NUM
ftr-316	1	16	41	41	NUM
ftr-316	1	17	the	the	DET
ftr-316	1	18	u.s	u.s	PROPN
ftr-316	1	19	.	.	PROPN
ftr-316	1	20	and	and	CCONJ
ftr-316	1	21	chile	chile	PROPN
ftr-316	1	22	tax	tax	NOUN
ftr-316	1	23	treaty	treaty	NOUN
ftr-316	1	24	and	and	CCONJ
ftr-316	1	25	its	its	PRON
ftr-316	1	26	impact	impact	NOUN
ftr-316	1	27	on	on	ADP
ftr-316	1	28	foreign	foreign	ADJ
ftr-316	1	29	direct	direct	ADJ
ftr-316	1	30	investment	investment	NOUN
ftr-316	1	31	by	by	ADP
ftr-316	1	32	hugo	hugo	PROPN
ftr-316	1	33	hurtado	hurtado	PROPN
ftr-316	1	34	*	*	PUNCT
ftr-316	1	35	abstract	abstract	ADJ
ftr-316	1	36	the	the	DET
ftr-316	1	37	tax	tax	NOUN
ftr-316	1	38	treaty	treaty	NOUN
ftr-316	1	39	signed	sign	VERB
ftr-316	1	40	between	between	ADP
ftr-316	1	41	chile	chile	PROPN
ftr-316	1	42	and	and	CCONJ
ftr-316	1	43	the	the	DET
ftr-316	1	44	united	united	PROPN
ftr-316	1	45	states	states	PROPN
ftr-316	1	46	will	will	AUX
ftr-316	1	47	reduce	reduce	VERB
ftr-316	1	48	withholding	withholding	NOUN
ftr-316	1	49	rates	rate	NOUN
ftr-316	1	50	applicable	applicable	ADJ
ftr-316	1	51	to	to	ADP
ftr-316	1	52	interest	interest	NOUN
ftr-316	1	53	,	,	PUNCT
ftr-316	1	54	royalties	royalty	NOUN
ftr-316	1	55	,	,	PUNCT
ftr-316	1	56	and	and	CCONJ
ftr-316	1	57	capital	capital	NOUN
ftr-316	1	58	gains	gain	NOUN
ftr-316	1	59	and	and	CCONJ
ftr-316	1	60	will	will	AUX
ftr-316	1	61	exempt	exempt	VERB
ftr-316	1	62	certain	certain	ADJ
ftr-316	1	63	income	income	NOUN
ftr-316	1	64	derived	derive	VERB
ftr-316	1	65	from	from	ADP
ftr-316	1	66	pension	pension	NOUN
ftr-316	1	67	funds	fund	NOUN
ftr-316	1	68	,	,	PUNCT
ftr-316	1	69	services	service	NOUN
ftr-316	1	70	,	,	PUNCT
ftr-316	1	71	and	and	CCONJ
ftr-316	1	72	business	business	NOUN
ftr-316	1	73	profits	profit	NOUN
ftr-316	1	74	not	not	PART
ftr-316	1	75	attributable	attributable	ADJ
ftr-316	1	76	to	to	ADP
ftr-316	1	77	permanent	permanent	ADJ
ftr-316	1	78	establishments	establishment	NOUN
ftr-316	1	79	.	.	PUNCT
ftr-316	2	1	this	this	DET
ftr-316	2	2	article	article	NOUN
ftr-316	2	3	concludes	conclude	VERB
ftr-316	2	4	that	that	SCONJ
ftr-316	2	5	the	the	DET
ftr-316	2	6	exemption	exemption	NOUN
ftr-316	2	7	and	and	CCONJ
ftr-316	2	8	reduction	reduction	NOUN
ftr-316	2	9	of	of	ADP
ftr-316	2	10	withholding	withholding	NOUN
ftr-316	2	11	taxes	taxis	NOUN
ftr-316	2	12	may	may	AUX
ftr-316	2	13	have	have	VERB
ftr-316	2	14	a	a	DET
ftr-316	2	15	positive	positive	ADJ
ftr-316	2	16	impact	impact	NOUN
ftr-316	2	17	on	on	ADP
ftr-316	2	18	chilean	chilean	ADJ
ftr-316	2	19	foreign	foreign	ADJ
ftr-316	2	20	direct	direct	ADJ
ftr-316	2	21	investment	investment	NOUN
ftr-316	2	22	(	(	PUNCT
ftr-316	2	23	“	"	PUNCT
ftr-316	2	24	fdi	fdi	NOUN
ftr-316	2	25	”	"	PUNCT
ftr-316	2	26	)	)	PUNCT
ftr-316	2	27	in	in	ADP
ftr-316	2	28	the	the	DET
ftr-316	2	29	united	united	PROPN
ftr-316	2	30	states	states	PROPN
ftr-316	2	31	since	since	SCONJ
ftr-316	2	32	chilean	chilean	ADJ
ftr-316	2	33	investors	investor	NOUN
ftr-316	2	34	and	and	CCONJ
ftr-316	2	35	pension	pension	NOUN
ftr-316	2	36	funds	fund	NOUN
ftr-316	2	37	will	will	AUX
ftr-316	2	38	benefit	benefit	VERB
ftr-316	2	39	from	from	ADP
ftr-316	2	40	this	this	DET
ftr-316	2	41	exemption	exemption	NOUN
ftr-316	2	42	or	or	CCONJ
ftr-316	2	43	reduction	reduction	NOUN
ftr-316	2	44	and	and	CCONJ
ftr-316	2	45	from	from	ADP
ftr-316	2	46	the	the	DET
ftr-316	2	47	fact	fact	NOUN
ftr-316	2	48	that	that	SCONJ
ftr-316	2	49	a	a	DET
ftr-316	2	50	broader	broad	ADJ
ftr-316	2	51	type	type	NOUN
ftr-316	2	52	of	of	ADP
ftr-316	2	53	investment	investment	NOUN
ftr-316	2	54	income	income	NOUN
ftr-316	2	55	(	(	PUNCT
ftr-316	2	56	interest	interest	NOUN
ftr-316	2	57	,	,	PUNCT
ftr-316	2	58	capital	capital	NOUN
ftr-316	2	59	gains	gain	NOUN
ftr-316	2	60	,	,	PUNCT
ftr-316	2	61	and	and	CCONJ
ftr-316	2	62	services	service	NOUN
ftr-316	2	63	)	)	PUNCT
ftr-316	2	64	will	will	AUX
ftr-316	2	65	be	be	AUX
ftr-316	2	66	available	available	ADJ
ftr-316	2	67	for	for	ADP
ftr-316	2	68	tax	tax	NOUN
ftr-316	2	69	credits	credit	NOUN
ftr-316	2	70	under	under	ADP
ftr-316	2	71	the	the	DET
ftr-316	2	72	chilean	chilean	ADJ
ftr-316	2	73	income	income	NOUN
ftr-316	2	74	tax	tax	NOUN
ftr-316	2	75	law	law	NOUN
ftr-316	2	76	.	.	PUNCT
ftr-316	3	1	however	however	ADV
ftr-316	3	2	,	,	PUNCT
ftr-316	3	3	it	it	PRON
ftr-316	3	4	is	be	AUX
ftr-316	3	5	not	not	PART
ftr-316	3	6	altogether	altogether	ADV
ftr-316	3	7	clear	clear	ADJ
ftr-316	3	8	whether	whether	SCONJ
ftr-316	3	9	the	the	DET
ftr-316	3	10	loss	loss	NOUN
ftr-316	3	11	of	of	ADP
ftr-316	3	12	revenues	revenue	NOUN
ftr-316	3	13	from	from	ADP
ftr-316	3	14	the	the	DET
ftr-316	3	15	reduction	reduction	NOUN
ftr-316	3	16	of	of	ADP
ftr-316	3	17	taxes	taxis	NOUN
ftr-316	3	18	applied	apply	VERB
ftr-316	3	19	to	to	ADP
ftr-316	3	20	income	income	NOUN
ftr-316	3	21	accrued	accrue	VERB
ftr-316	3	22	by	by	ADP
ftr-316	3	23	u.s	u.s	PROPN
ftr-316	3	24	.	.	PROPN
ftr-316	3	25	residents	resident	NOUN
ftr-316	3	26	in	in	ADP
ftr-316	3	27	chile	chile	PROPN
ftr-316	3	28	will	will	AUX
ftr-316	3	29	be	be	AUX
ftr-316	3	30	rewarded	reward	VERB
ftr-316	3	31	with	with	ADP
ftr-316	3	32	greater	great	ADJ
ftr-316	3	33	fdi	fdi	NOUN
ftr-316	3	34	from	from	ADP
ftr-316	3	35	the	the	DET
ftr-316	3	36	united	united	PROPN
ftr-316	3	37	states	states	PROPN
ftr-316	3	38	in	in	ADP
ftr-316	3	39	chile	chile	PROPN
ftr-316	3	40	.	.	PUNCT
ftr-316	4	1	this	this	DET
ftr-316	4	2	conclusion	conclusion	NOUN
ftr-316	4	3	is	be	AUX
ftr-316	4	4	mainly	mainly	ADV
ftr-316	4	5	based	base	VERB
ftr-316	4	6	on	on	ADP
ftr-316	4	7	the	the	DET
ftr-316	4	8	fact	fact	NOUN
ftr-316	4	9	that	that	SCONJ
ftr-316	4	10	unless	unless	SCONJ
ftr-316	4	11	the	the	DET
ftr-316	4	12	u.s	u.s	PROPN
ftr-316	4	13	.	.	PROPN
ftr-316	4	14	investor	investor	NOUN
ftr-316	4	15	has	have	VERB
ftr-316	4	16	an	an	DET
ftr-316	4	17	excess	excess	ADJ
ftr-316	4	18	tax	tax	NOUN
ftr-316	4	19	credit	credit	NOUN
ftr-316	4	20	position	position	NOUN
ftr-316	4	21	,	,	PUNCT
ftr-316	4	22	such	such	ADJ
ftr-316	4	23	reduction	reduction	NOUN
ftr-316	4	24	will	will	AUX
ftr-316	4	25	be	be	AUX
ftr-316	4	26	offset	offset	VERB
ftr-316	4	27	by	by	ADP
ftr-316	4	28	the	the	DET
ftr-316	4	29	higher	high	ADJ
ftr-316	4	30	u.s	u.s	PROPN
ftr-316	4	31	.	.	PROPN
ftr-316	4	32	corporate	corporate	ADJ
ftr-316	4	33	income	income	NOUN
ftr-316	4	34	tax	tax	NOUN
ftr-316	4	35	on	on	ADP
ftr-316	4	36	the	the	DET
ftr-316	4	37	income	income	NOUN
ftr-316	4	38	.	.	PUNCT
ftr-316	5	1	furthermore	furthermore	ADV
ftr-316	5	2	,	,	PUNCT
ftr-316	5	3	the	the	DET
ftr-316	5	4	loss	loss	NOUN
ftr-316	5	5	of	of	ADP
ftr-316	5	6	revenues	revenue	NOUN
ftr-316	5	7	can	can	AUX
ftr-316	5	8	be	be	AUX
ftr-316	5	9	especially	especially	ADV
ftr-316	5	10	relevant	relevant	ADJ
ftr-316	5	11	for	for	ADP
ftr-316	5	12	chile	chile	NOUN
ftr-316	5	13	as	as	ADP
ftr-316	5	14	a	a	DET
ftr-316	5	15	result	result	NOUN
ftr-316	5	16	of	of	ADP
ftr-316	5	17	applying	apply	VERB
ftr-316	5	18	the	the	DET
ftr-316	5	19	most	most	ADV
ftr-316	5	20	favored	favor	VERB
ftr-316	5	21	nation	nation	NOUN
ftr-316	5	22	clause	clause	NOUN
ftr-316	5	23	included	include	VERB
ftr-316	5	24	in	in	ADP
ftr-316	5	25	several	several	ADJ
ftr-316	5	26	tax	tax	NOUN
ftr-316	5	27	treaties	treaty	NOUN
ftr-316	5	28	signed	sign	VERB
ftr-316	5	29	with	with	ADP
ftr-316	5	30	other	other	ADJ
ftr-316	5	31	organisation	organisation	NOUN
ftr-316	5	32	for	for	ADP
ftr-316	5	33	economic	economic	ADJ
ftr-316	5	34	co	co	NOUN
ftr-316	5	35	-	-	NOUN
ftr-316	5	36	operation	operation	NOUN
ftr-316	5	37	and	and	CCONJ
ftr-316	5	38	development	development	NOUN
ftr-316	5	39	(	(	PUNCT
ftr-316	5	40	“	"	PUNCT
ftr-316	5	41	oecd	oecd	PROPN
ftr-316	5	42	”	"	PUNCT
ftr-316	5	43	)	)	PUNCT
ftr-316	5	44	members	member	NOUN
ftr-316	5	45	.	.	PUNCT
ftr-316	6	1	*	*	PUNCT
ftr-316	6	2	professor	professor	NOUN
ftr-316	6	3	of	of	ADP
ftr-316	6	4	law	law	NOUN
ftr-316	6	5	,	,	PUNCT
ftr-316	6	6	universidad	universidad	PROPN
ftr-316	6	7	diego	diego	PROPN
ftr-316	6	8	portales	portales	PROPN
ftr-316	6	9	and	and	CCONJ
ftr-316	6	10	pontificia	pontificia	PROPN
ftr-316	6	11	universidad	universidad	PROPN
ftr-316	6	12	católica	católica	PROPN
ftr-316	6	13	de	de	PROPN
ftr-316	6	14	chile	chile	PROPN
ftr-316	6	15	.	.	PUNCT
ftr-316	7	1	ll.b	ll.b	PROPN
ftr-316	7	2	.	.	PUNCT
ftr-316	8	1	universidad	universidad	PROPN
ftr-316	8	2	católica	católica	PROPN
ftr-316	8	3	de	de	PROPN
ftr-316	8	4	chile	chile	PROPN
ftr-316	8	5	;	;	PUNCT
ftr-316	8	6	s.j.d	s.j.d	NOUN
ftr-316	8	7	.	.	PUNCT
ftr-316	9	1	in	in	ADP
ftr-316	9	2	taxation	taxation	NOUN
ftr-316	9	3	and	and	CCONJ
ftr-316	9	4	ll.m	ll.m	NOUN
ftr-316	9	5	.	.	PUNCT
ftr-316	10	1	in	in	ADP
ftr-316	10	2	international	international	ADJ
ftr-316	10	3	taxation	taxation	NOUN
ftr-316	10	4	,	,	PUNCT
ftr-316	10	5	university	university	PROPN
ftr-316	10	6	of	of	ADP
ftr-316	10	7	florida	florida	PROPN
ftr-316	10	8	levin	levin	PROPN
ftr-316	10	9	college	college	PROPN
ftr-316	10	10	of	of	ADP
ftr-316	10	11	law	law	NOUN
ftr-316	10	12	.	.	PUNCT
ftr-316	11	1	i	i	PRON
ftr-316	11	2	would	would	AUX
ftr-316	11	3	like	like	VERB
ftr-316	11	4	to	to	PART
ftr-316	11	5	thank	thank	VERB
ftr-316	11	6	yariv	yariv	PROPN
ftr-316	11	7	brauner	brauner	NOUN
ftr-316	11	8	for	for	ADP
ftr-316	11	9	his	his	PRON
ftr-316	11	10	helpful	helpful	ADJ
ftr-316	11	11	feedback	feedback	NOUN
ftr-316	11	12	and	and	CCONJ
ftr-316	11	13	emily	emily	PROPN
ftr-316	11	14	dawson	dawson	PROPN
ftr-316	11	15	and	and	CCONJ
ftr-316	11	16	guillermo	guillermo	PROPN
ftr-316	11	17	vial	vial	PROPN
ftr-316	11	18	for	for	ADP
ftr-316	11	19	their	their	PRON
ftr-316	11	20	assistance	assistance	NOUN
ftr-316	11	21	.	.	PUNCT
ftr-316	12	1	all	all	DET
ftr-316	12	2	mistakes	mistake	NOUN
ftr-316	12	3	are	be	AUX
ftr-316	12	4	mine	mine	PRON
ftr-316	12	5	.	.	PUNCT
ftr-316	13	1	42	42	NUM
ftr-316	13	2	florida	florida	PROPN
ftr-316	13	3	tax	tax	NOUN
ftr-316	13	4	review	review	NOUN
ftr-316	13	5	[	[	X
ftr-316	13	6	vol.13:2	vol.13:2	NOUN
ftr-316	13	7	i.	i.	NOUN
ftr-316	13	8	introduction	introduction	NOUN
ftr-316	13	9	...............................................................................	...............................................................................	PUNCT
ftr-316	13	10	43	43	NUM
ftr-316	13	11	ii	ii	NOUN
ftr-316	13	12	.	.	PUNCT
ftr-316	14	1	taxation	taxation	NOUN
ftr-316	14	2	of	of	ADP
ftr-316	14	3	business	business	NOUN
ftr-316	14	4	and	and	CCONJ
ftr-316	14	5	investment	investment	NOUN
ftr-316	14	6	income	income	NOUN
ftr-316	14	7	in	in	ADP
ftr-316	14	8	chile	chile	PROPN
ftr-316	14	9	and	and	CCONJ
ftr-316	14	10	the	the	DET
ftr-316	14	11	united	united	PROPN
ftr-316	14	12	states	states	PROPN
ftr-316	14	13	...............................................................	...............................................................	PUNCT
ftr-316	15	1	46	46	NUM
ftr-316	15	2	1	1	NUM
ftr-316	15	3	.	.	PUNCT
ftr-316	16	1	taxation	taxation	NOUN
ftr-316	16	2	of	of	ADP
ftr-316	16	3	business	business	NOUN
ftr-316	16	4	profits	profit	NOUN
ftr-316	16	5	...............................................	...............................................	PUNCT
ftr-316	17	1	46	46	NUM
ftr-316	17	2	2	2	NUM
ftr-316	17	3	.	.	PUNCT
ftr-316	17	4	taxation	taxation	NOUN
ftr-316	17	5	of	of	ADP
ftr-316	17	6	dividends	dividend	NOUN
ftr-316	17	7	.........................................................	.........................................................	PUNCT
ftr-316	18	1	48	48	NUM
ftr-316	18	2	3	3	NUM
ftr-316	18	3	.	.	PUNCT
ftr-316	18	4	taxation	taxation	NOUN
ftr-316	18	5	of	of	ADP
ftr-316	18	6	interest	interest	NOUN
ftr-316	18	7	.............................................................	.............................................................	PUNCT
ftr-316	18	8	50	50	NUM
ftr-316	18	9	4	4	NUM
ftr-316	18	10	.	.	PUNCT
ftr-316	19	1	taxation	taxation	NOUN
ftr-316	19	2	of	of	ADP
ftr-316	19	3	royalties	royalty	NOUN
ftr-316	19	4	..........................................................	..........................................................	PUNCT
ftr-316	20	1	53	53	NUM
ftr-316	20	2	5	5	NUM
ftr-316	20	3	.	.	PUNCT
ftr-316	21	1	taxation	taxation	NOUN
ftr-316	21	2	of	of	ADP
ftr-316	21	3	capital	capital	NOUN
ftr-316	21	4	gains	gain	NOUN
ftr-316	21	5	...................................................	...................................................	PUNCT
ftr-316	22	1	55	55	NUM
ftr-316	22	2	6	6	NUM
ftr-316	22	3	.	.	PUNCT
ftr-316	22	4	current	current	ADJ
ftr-316	22	5	withholding	withholding	NOUN
ftr-316	22	6	tax	tax	NOUN
ftr-316	22	7	on	on	ADP
ftr-316	22	8	fdi	fdi	PROPN
ftr-316	22	9	.......................................	.......................................	PUNCT
ftr-316	23	1	58	58	NUM
ftr-316	23	2	iii	iii	NOUN
ftr-316	23	3	.	.	PUNCT
ftr-316	24	1	the	the	DET
ftr-316	24	2	chile	chile	PROPN
ftr-316	24	3	-	-	PUNCT
ftr-316	24	4	u.s	u.s	PROPN
ftr-316	24	5	.	.	PROPN
ftr-316	24	6	tax	tax	NOUN
ftr-316	24	7	treaty	treaty	NOUN
ftr-316	24	8	.......................................................	.......................................................	PUNCT
ftr-316	24	9	59	59	NUM
ftr-316	24	10	1	1	NUM
ftr-316	24	11	.	.	PUNCT
ftr-316	24	12	historic	historic	ADJ
ftr-316	24	13	background	background	NOUN
ftr-316	24	14	...........................................................	...........................................................	PUNCT
ftr-316	24	15	59	59	NUM
ftr-316	24	16	2	2	NUM
ftr-316	24	17	.	.	PUNCT
ftr-316	24	18	treaty	treaty	NOUN
ftr-316	24	19	negotiations	negotiation	NOUN
ftr-316	24	20	.............................................................	.............................................................	PUNCT
ftr-316	24	21	61	61	NUM
ftr-316	24	22	3	3	X
ftr-316	24	23	.	.	PUNCT
ftr-316	25	1	taxation	taxation	NOUN
ftr-316	25	2	of	of	ADP
ftr-316	25	3	business	business	NOUN
ftr-316	25	4	profits	profit	NOUN
ftr-316	25	5	in	in	ADP
ftr-316	25	6	the	the	DET
ftr-316	25	7	treaty	treaty	NOUN
ftr-316	25	8	.........................	.........................	PUNCT
ftr-316	25	9	64	64	NUM
ftr-316	25	10	3.1	3.1	NUM
ftr-316	25	11	permanent	permanent	ADJ
ftr-316	25	12	establishment	establishment	NOUN
ftr-316	25	13	............................................	............................................	PUNCT
ftr-316	25	14	64	64	NUM
ftr-316	25	15	3.2	3.2	NUM
ftr-316	25	16	income	income	NOUN
ftr-316	25	17	attributable	attributable	ADJ
ftr-316	25	18	to	to	ADP
ftr-316	25	19	a	a	DET
ftr-316	25	20	permanent	permanent	ADJ
ftr-316	25	21	establishment	establishment	NOUN
ftr-316	25	22	.....	.....	PUNCT
ftr-316	26	1	67	67	NUM
ftr-316	26	2	4	4	NUM
ftr-316	26	3	.	.	PUNCT
ftr-316	26	4	taxation	taxation	NOUN
ftr-316	26	5	of	of	ADP
ftr-316	26	6	dividends	dividend	NOUN
ftr-316	26	7	in	in	ADP
ftr-316	26	8	the	the	DET
ftr-316	26	9	treaty	treaty	NOUN
ftr-316	26	10	....................................	....................................	PUNCT
ftr-316	27	1	69	69	NUM
ftr-316	27	2	5	5	NUM
ftr-316	27	3	.	.	PUNCT
ftr-316	27	4	taxation	taxation	NOUN
ftr-316	27	5	of	of	ADP
ftr-316	27	6	interest	interest	NOUN
ftr-316	27	7	in	in	ADP
ftr-316	27	8	the	the	DET
ftr-316	27	9	treaty	treaty	NOUN
ftr-316	27	10	........................................	........................................	PUNCT
ftr-316	28	1	73	73	NUM
ftr-316	28	2	6	6	NUM
ftr-316	28	3	.	.	PUNCT
ftr-316	28	4	taxation	taxation	NOUN
ftr-316	28	5	of	of	ADP
ftr-316	28	6	royalties	royalty	NOUN
ftr-316	28	7	in	in	ADP
ftr-316	28	8	the	the	DET
ftr-316	28	9	treaty	treaty	NOUN
ftr-316	28	10	.....................................	.....................................	PUNCT
ftr-316	29	1	76	76	NUM
ftr-316	29	2	7	7	NUM
ftr-316	29	3	.	.	PUNCT
ftr-316	29	4	capital	capital	NOUN
ftr-316	29	5	gains	gain	NOUN
ftr-316	29	6	in	in	ADP
ftr-316	29	7	the	the	DET
ftr-316	29	8	chile	chile	PROPN
ftr-316	29	9	-	-	PUNCT
ftr-316	29	10	u.s	u.s	PROPN
ftr-316	29	11	.	.	PROPN
ftr-316	29	12	tax	tax	NOUN
ftr-316	29	13	treaty	treaty	NOUN
ftr-316	29	14	.......................	.......................	PUNCT
ftr-316	29	15	80	80	NUM
ftr-316	29	16	7.1	7.1	NUM
ftr-316	29	17	capital	capital	NOUN
ftr-316	29	18	gains	gain	NOUN
ftr-316	29	19	on	on	ADP
ftr-316	29	20	traditional	traditional	ADJ
ftr-316	29	21	assets	asset	NOUN
ftr-316	29	22	.............................	.............................	PUNCT
ftr-316	29	23	80	80	NUM
ftr-316	29	24	7.2	7.2	NUM
ftr-316	29	25	capital	capital	NOUN
ftr-316	29	26	gain	gain	NOUN
ftr-316	29	27	on	on	ADP
ftr-316	29	28	non	non	ADJ
ftr-316	29	29	-	-	ADJ
ftr-316	29	30	traditional	traditional	ADJ
ftr-316	29	31	assets	asset	NOUN
ftr-316	29	32	.....................	.....................	PUNCT
ftr-316	30	1	82	82	NUM
ftr-316	30	2	7.2.1	7.2.1	NUM
ftr-316	30	3	the	the	DET
ftr-316	30	4	equity	equity	NOUN
ftr-316	30	5	swap	swap	NOUN
ftr-316	30	6	:	:	PUNCT
ftr-316	30	7	a	a	DET
ftr-316	30	8	practical	practical	ADJ
ftr-316	30	9	approach	approach	NOUN
ftr-316	30	10	...................	...................	PUNCT
ftr-316	30	11	83	83	NUM
ftr-316	30	12	8	8	NUM
ftr-316	30	13	.	.	PUNCT
ftr-316	31	1	practical	practical	ADJ
ftr-316	31	2	effect	effect	NOUN
ftr-316	31	3	of	of	ADP
ftr-316	31	4	the	the	DET
ftr-316	31	5	treaty	treaty	NOUN
ftr-316	31	6	on	on	ADP
ftr-316	31	7	fdi	fdi	PROPN
ftr-316	31	8	................................	................................	PUNCT
ftr-316	31	9	85	85	NUM
ftr-316	31	10	iv	iv	NUM
ftr-316	31	11	.	.	PUNCT
ftr-316	32	1	the	the	DET
ftr-316	32	2	tax	tax	NOUN
ftr-316	32	3	credit	credit	NOUN
ftr-316	32	4	system	system	NOUN
ftr-316	32	5	.............................................................	.............................................................	PUNCT
ftr-316	32	6	86	86	NUM
ftr-316	32	7	1	1	NUM
ftr-316	32	8	.	.	PUNCT
ftr-316	33	1	the	the	DET
ftr-316	33	2	tax	tax	NOUN
ftr-316	33	3	credit	credit	NOUN
ftr-316	33	4	system	system	NOUN
ftr-316	33	5	.......................................................	.......................................................	PUNCT
ftr-316	33	6	86	86	NUM
ftr-316	33	7	2	2	NUM
ftr-316	33	8	.	.	PUNCT
ftr-316	33	9	interaction	interaction	NOUN
ftr-316	33	10	between	between	ADP
ftr-316	33	11	the	the	DET
ftr-316	33	12	tax	tax	NOUN
ftr-316	33	13	credit	credit	NOUN
ftr-316	33	14	system	system	NOUN
ftr-316	33	15	and	and	CCONJ
ftr-316	33	16	fdi	fdi	NOUN
ftr-316	33	17	.........	.........	PUNCT
ftr-316	33	18	87	87	NUM
ftr-316	33	19	3	3	X
ftr-316	33	20	.	.	PUNCT
ftr-316	33	21	effect	effect	NOUN
ftr-316	33	22	on	on	ADP
ftr-316	33	23	fdi	fdi	NOUN
ftr-316	33	24	of	of	ADP
ftr-316	33	25	the	the	DET
ftr-316	33	26	tax	tax	NOUN
ftr-316	33	27	credit	credit	NOUN
ftr-316	33	28	system	system	NOUN
ftr-316	33	29	in	in	ADP
ftr-316	33	30	connection	connection	NOUN
ftr-316	33	31	with	with	ADP
ftr-316	33	32	the	the	DET
ftr-316	33	33	tax	tax	NOUN
ftr-316	33	34	benefits	benefit	NOUN
ftr-316	33	35	of	of	ADP
ftr-316	33	36	the	the	DET
ftr-316	33	37	treaty	treaty	NOUN
ftr-316	33	38	....................................	....................................	PUNCT
ftr-316	34	1	90	90	NUM
ftr-316	34	2	v.	v.	ADP
ftr-316	34	3	the	the	DET
ftr-316	34	4	limitation	limitation	NOUN
ftr-316	34	5	on	on	ADP
ftr-316	34	6	benefits	benefit	NOUN
ftr-316	34	7	clause	clause	NOUN
ftr-316	34	8	......................................	......................................	PUNCT
ftr-316	35	1	92	92	NUM
ftr-316	35	2	1	1	NUM
ftr-316	35	3	.	.	PUNCT
ftr-316	36	1	residents	resident	NOUN
ftr-316	36	2	qualified	qualify	VERB
ftr-316	36	3	to	to	PART
ftr-316	36	4	receive	receive	VERB
ftr-316	36	5	the	the	DET
ftr-316	36	6	benefits	benefit	NOUN
ftr-316	36	7	of	of	ADP
ftr-316	36	8	the	the	DET
ftr-316	36	9	treaty	treaty	NOUN
ftr-316	36	10	.	.	PUNCT
ftr-316	37	1	93	93	NUM
ftr-316	37	2	2	2	NUM
ftr-316	37	3	.	.	PUNCT
ftr-316	37	4	effect	effect	NOUN
ftr-316	37	5	of	of	ADP
ftr-316	37	6	the	the	DET
ftr-316	37	7	limitation	limitation	NOUN
ftr-316	37	8	on	on	ADP
ftr-316	37	9	benefits	benefit	NOUN
ftr-316	37	10	clause	clause	NOUN
ftr-316	37	11	on	on	ADP
ftr-316	37	12	fdi	fdi	PROPN
ftr-316	37	13	...........	...........	PUNCT
ftr-316	37	14	97	97	NUM
ftr-316	37	15	vi	vi	NOUN
ftr-316	37	16	.	.	PUNCT
ftr-316	37	17	conclusion	conclusion	NOUN
ftr-316	37	18	...................................................................................	...................................................................................	PUNCT
ftr-316	38	1	98	98	NUM
ftr-316	38	2	2012	2012	NUM
ftr-316	38	3	]	]	PUNCT
ftr-316	38	4	u.s	u.s	PROPN
ftr-316	38	5	.	.	PROPN
ftr-316	38	6	and	and	CCONJ
ftr-316	38	7	chile	chile	PROPN
ftr-316	38	8	tax	tax	PROPN
ftr-316	38	9	treaty	treaty	NOUN
ftr-316	38	10	43	43	NUM
ftr-316	38	11	i.	i.	NOUN
ftr-316	38	12	introduction	introduction	NOUN
ftr-316	38	13	foreign	foreign	ADJ
ftr-316	38	14	direct	direct	ADJ
ftr-316	38	15	investment	investment	NOUN
ftr-316	38	16	(	(	PUNCT
ftr-316	38	17	“	"	PUNCT
ftr-316	38	18	fdi	fdi	PROPN
ftr-316	38	19	”	"	PUNCT
ftr-316	38	20	)	)	PUNCT
ftr-316	38	21	from	from	ADP
ftr-316	38	22	both	both	CCONJ
ftr-316	38	23	the	the	DET
ftr-316	38	24	united	united	PROPN
ftr-316	38	25	states	states	PROPN
ftr-316	38	26	in	in	ADP
ftr-316	38	27	chile	chile	PROPN
ftr-316	38	28	and	and	CCONJ
ftr-316	38	29	from	from	ADP
ftr-316	38	30	chile	chile	PROPN
ftr-316	38	31	in	in	ADP
ftr-316	38	32	the	the	DET
ftr-316	38	33	united	united	PROPN
ftr-316	38	34	states	states	PROPN
ftr-316	38	35	has	have	AUX
ftr-316	38	36	consistently	consistently	ADV
ftr-316	38	37	grown	grow	VERB
ftr-316	38	38	in	in	ADP
ftr-316	38	39	both	both	DET
ftr-316	38	40	amount	amount	NOUN
ftr-316	38	41	and	and	CCONJ
ftr-316	38	42	diversity	diversity	NOUN
ftr-316	38	43	during	during	ADP
ftr-316	38	44	the	the	DET
ftr-316	38	45	last	last	ADJ
ftr-316	38	46	decade.1	decade.1	VERB
ftr-316	38	47	in	in	ADP
ftr-316	38	48	fact	fact	NOUN
ftr-316	38	49	,	,	PUNCT
ftr-316	38	50	the	the	DET
ftr-316	38	51	united	united	PROPN
ftr-316	38	52	states	states	PROPN
ftr-316	38	53	is	be	AUX
ftr-316	38	54	the	the	DET
ftr-316	38	55	most	most	ADV
ftr-316	38	56	important	important	ADJ
ftr-316	38	57	source	source	NOUN
ftr-316	38	58	of	of	ADP
ftr-316	38	59	fdi	fdi	PROPN
ftr-316	38	60	in	in	ADP
ftr-316	38	61	chile	chile	PROPN
ftr-316	38	62	,	,	PUNCT
ftr-316	38	63	and	and	CCONJ
ftr-316	38	64	the	the	DET
ftr-316	38	65	united	united	PROPN
ftr-316	38	66	states	states	PROPN
ftr-316	38	67	is	be	AUX
ftr-316	38	68	the	the	DET
ftr-316	38	69	second	second	ADJ
ftr-316	38	70	greatest	great	ADJ
ftr-316	38	71	recipient	recipient	NOUN
ftr-316	38	72	of	of	ADP
ftr-316	38	73	chilean	chilean	ADJ
ftr-316	38	74	fdi	fdi	PROPN
ftr-316	38	75	after	after	SCONJ
ftr-316	38	76	brazil.2	brazil.2	PROPN
ftr-316	38	77	fdi	fdi	PROPN
ftr-316	38	78	is	be	AUX
ftr-316	38	79	usually	usually	ADV
ftr-316	38	80	encouraged	encourage	VERB
ftr-316	38	81	because	because	SCONJ
ftr-316	38	82	it	it	PRON
ftr-316	38	83	is	be	AUX
ftr-316	38	84	considered	consider	VERB
ftr-316	38	85	to	to	PART
ftr-316	38	86	have	have	VERB
ftr-316	38	87	a	a	DET
ftr-316	38	88	positive	positive	ADJ
ftr-316	38	89	effect	effect	NOUN
ftr-316	38	90	on	on	ADP
ftr-316	38	91	the	the	DET
ftr-316	38	92	gross	gross	ADJ
ftr-316	38	93	domestic	domestic	ADJ
ftr-316	38	94	product	product	NOUN
ftr-316	38	95	(	(	PUNCT
ftr-316	38	96	“	"	PUNCT
ftr-316	38	97	gdp	gdp	NOUN
ftr-316	38	98	”	"	PUNCT
ftr-316	38	99	)	)	PUNCT
ftr-316	38	100	of	of	ADP
ftr-316	38	101	the	the	DET
ftr-316	38	102	recipient	recipient	NOUN
ftr-316	38	103	country3	country3	NOUN
ftr-316	38	104	based	base	VERB
ftr-316	38	105	on	on	ADP
ftr-316	38	106	the	the	DET
ftr-316	38	107	general	general	ADJ
ftr-316	38	108	argument	argument	NOUN
ftr-316	38	109	that	that	SCONJ
ftr-316	38	110	greater	great	ADJ
ftr-316	38	111	investment	investment	NOUN
ftr-316	38	112	generates	generate	VERB
ftr-316	38	113	a	a	DET
ftr-316	38	114	higher	high	ADJ
ftr-316	38	115	gdp.4	gdp.4	PROPN
ftr-316	38	116	a	a	DET
ftr-316	38	117	country	country	NOUN
ftr-316	38	118	’s	’s	PART
ftr-316	38	119	gdp	gdp	NOUN
ftr-316	38	120	has	have	VERB
ftr-316	38	121	three	three	NUM
ftr-316	38	122	main	main	ADJ
ftr-316	38	123	components	component	NOUN
ftr-316	38	124	:	:	PUNCT
ftr-316	38	125	consumption	consumption	NOUN
ftr-316	38	126	,	,	PUNCT
ftr-316	38	127	investment	investment	NOUN
ftr-316	38	128	,	,	PUNCT
ftr-316	38	129	and	and	CCONJ
ftr-316	38	130	government	government	NOUN
ftr-316	38	131	spending.5	spending.5	VERB
ftr-316	38	132	the	the	DET
ftr-316	38	133	result	result	NOUN
ftr-316	38	134	of	of	ADP
ftr-316	38	135	the	the	DET
ftr-316	38	136	interaction	interaction	NOUN
ftr-316	38	137	between	between	ADP
ftr-316	38	138	the	the	DET
ftr-316	38	139	three	three	NUM
ftr-316	38	140	components	component	NOUN
ftr-316	38	141	and	and	CCONJ
ftr-316	38	142	its	its	PRON
ftr-316	38	143	direct	direct	ADJ
ftr-316	38	144	effect	effect	NOUN
ftr-316	38	145	on	on	ADP
ftr-316	38	146	the	the	DET
ftr-316	38	147	gdp	gdp	NOUN
ftr-316	38	148	is	be	AUX
ftr-316	38	149	not	not	PART
ftr-316	38	150	altogether	altogether	ADV
ftr-316	38	151	clear	clear	ADJ
ftr-316	38	152	;	;	PUNCT
ftr-316	38	153	however	however	ADV
ftr-316	38	154	,	,	PUNCT
ftr-316	38	155	at	at	ADP
ftr-316	38	156	least	least	ADJ
ftr-316	38	157	some	some	DET
ftr-316	38	158	macroeconomists	macroeconomist	NOUN
ftr-316	38	159	believe	believe	VERB
ftr-316	38	160	that	that	SCONJ
ftr-316	38	161	a	a	DET
ftr-316	38	162	greater	great	ADJ
ftr-316	38	163	investment	investment	NOUN
ftr-316	38	164	rate	rate	NOUN
ftr-316	38	165	generates	generate	VERB
ftr-316	38	166	a	a	DET
ftr-316	38	167	higher	high	ADJ
ftr-316	38	168	gdp.6	gdp.6	PROPN
ftr-316	38	169	borensztein	borensztein	ADJ
ftr-316	38	170	,	,	PUNCT
ftr-316	38	171	de	de	PROPN
ftr-316	38	172	gregorio	gregorio	PROPN
ftr-316	38	173	,	,	PUNCT
ftr-316	38	174	and	and	CCONJ
ftr-316	38	175	lee	lee	PROPN
ftr-316	38	176	proposed	propose	VERB
ftr-316	38	177	that	that	SCONJ
ftr-316	38	178	fdi	fdi	PROPN
ftr-316	38	179	has	have	VERB
ftr-316	38	180	a	a	DET
ftr-316	38	181	positive	positive	ADJ
ftr-316	38	182	effect	effect	NOUN
ftr-316	38	183	on	on	ADP
ftr-316	38	184	the	the	DET
ftr-316	38	185	gdp	gdp	NOUN
ftr-316	38	186	of	of	ADP
ftr-316	38	187	the	the	DET
ftr-316	38	188	recipient	recipient	NOUN
ftr-316	38	189	country	country	NOUN
ftr-316	38	190	if	if	SCONJ
ftr-316	38	191	that	that	DET
ftr-316	38	192	country	country	NOUN
ftr-316	38	193	has	have	AUX
ftr-316	38	194	qualified	qualify	VERB
ftr-316	38	195	human	human	ADJ
ftr-316	38	196	capital.7	capital.7	ADJ
ftr-316	38	197	the	the	DET
ftr-316	38	198	basic	basic	ADJ
ftr-316	38	199	premise	premise	NOUN
ftr-316	38	200	behind	behind	ADP
ftr-316	38	201	this	this	DET
ftr-316	38	202	positive	positive	ADJ
ftr-316	38	203	effect	effect	NOUN
ftr-316	38	204	is	be	AUX
ftr-316	38	205	that	that	SCONJ
ftr-316	38	206	if	if	SCONJ
ftr-316	38	207	one	one	NUM
ftr-316	38	208	of	of	ADP
ftr-316	38	209	the	the	DET
ftr-316	38	210	components	component	NOUN
ftr-316	38	211	of	of	ADP
ftr-316	38	212	gdp	gdp	NOUN
ftr-316	38	213	(	(	PUNCT
ftr-316	38	214	investment	investment	NOUN
ftr-316	38	215	materialized	materialize	VERB
ftr-316	38	216	by	by	ADP
ftr-316	38	217	foreign	foreign	ADJ
ftr-316	38	218	investors	investor	NOUN
ftr-316	38	219	)	)	PUNCT
ftr-316	38	220	increases	increase	NOUN
ftr-316	38	221	,	,	PUNCT
ftr-316	38	222	gdp	gdp	NOUN
ftr-316	38	223	will	will	AUX
ftr-316	38	224	rise	rise	VERB
ftr-316	38	225	as	as	ADP
ftr-316	38	226	a	a	DET
ftr-316	38	227	natural	natural	ADJ
ftr-316	38	228	effect	effect	NOUN
ftr-316	38	229	of	of	ADP
ftr-316	38	230	this	this	DET
ftr-316	38	231	growth	growth	NOUN
ftr-316	38	232	.	.	PUNCT
ftr-316	39	1	however	however	ADV
ftr-316	39	2	,	,	PUNCT
ftr-316	39	3	there	there	PRON
ftr-316	39	4	is	be	VERB
ftr-316	39	5	1	1	NUM
ftr-316	39	6	.	.	PUNCT
ftr-316	39	7	u.s	u.s	PROPN
ftr-316	39	8	.	.	PROPN
ftr-316	39	9	investment	investment	NOUN
ftr-316	39	10	in	in	ADP
ftr-316	39	11	chile	chile	PROPN
ftr-316	39	12	for	for	ADP
ftr-316	39	13	2009	2009	NUM
ftr-316	39	14	was	be	AUX
ftr-316	39	15	usd$	usd$	ADV
ftr-316	39	16	2,252	2,252	NUM
ftr-316	39	17	billion	billion	NUM
ftr-316	39	18	,	,	PUNCT
ftr-316	39	19	whereas	whereas	SCONJ
ftr-316	39	20	chilean	chilean	ADJ
ftr-316	39	21	investment	investment	NOUN
ftr-316	39	22	in	in	ADP
ftr-316	39	23	the	the	DET
ftr-316	39	24	united	united	PROPN
ftr-316	39	25	states	states	PROPN
ftr-316	39	26	amounted	amount	VERB
ftr-316	39	27	to	to	ADP
ftr-316	39	28	usd$	usd$	ADV
ftr-316	39	29	1,333	1,333	NUM
ftr-316	39	30	billion	billion	NUM
ftr-316	39	31	in	in	ADP
ftr-316	39	32	the	the	DET
ftr-316	39	33	same	same	ADJ
ftr-316	39	34	period	period	NOUN
ftr-316	39	35	.	.	PUNCT
ftr-316	40	1	see	see	VERB
ftr-316	40	2	amcham	amcham	PROPN
ftr-316	40	3	chile	chile	PROPN
ftr-316	40	4	,	,	PUNCT
ftr-316	40	5	cifras	cifras	PROPN
ftr-316	40	6	comerciales	comerciales	PROPN
ftr-316	40	7	entre	entre	PROPN
ftr-316	40	8	chile	chile	PROPN
ftr-316	40	9	y	y	PROPN
ftr-316	40	10	estados	estado	VERB
ftr-316	40	11	unidos	unido	NOUN
ftr-316	41	1	[	[	X
ftr-316	41	2	commercial	commercial	ADJ
ftr-316	41	3	figures	figure	NOUN
ftr-316	41	4	between	between	ADP
ftr-316	41	5	chile	chile	PROPN
ftr-316	41	6	and	and	CCONJ
ftr-316	41	7	the	the	DET
ftr-316	41	8	united	united	PROPN
ftr-316	41	9	states	states	PROPN
ftr-316	41	10	]	]	PUNCT
ftr-316	41	11	,	,	PUNCT
ftr-316	41	12	el	el	PROPN
ftr-316	41	13	mercurio	mercurio	PROPN
ftr-316	41	14	(	(	PUNCT
ftr-316	41	15	chile	chile	PROPN
ftr-316	41	16	)	)	PUNCT
ftr-316	41	17	,	,	PUNCT
ftr-316	41	18	mar	mar	PROPN
ftr-316	41	19	.	.	PROPN
ftr-316	41	20	21	21	NUM
ftr-316	41	21	,	,	PUNCT
ftr-316	41	22	2011	2011	NUM
ftr-316	41	23	at	at	ADP
ftr-316	41	24	se	se	PROPN
ftr-316	41	25	4	4	NUM
ftr-316	41	26	,	,	PUNCT
ftr-316	41	27	http://www.amchamchile.cl/sites/default/files/	http://www.amchamchile.cl/sites/default/files/	PROPN
ftr-316	41	28	amcham%20el%mercurio.pdf	amcham%20el%mercurio.pdf	NOUN
ftr-316	41	29	.	.	PROPN
ftr-316	41	30	2	2	NUM
ftr-316	41	31	.	.	X
ftr-316	41	32	francisco	francisco	PROPN
ftr-316	41	33	gaete	gaete	PROPN
ftr-316	41	34	&	&	CCONJ
ftr-316	41	35	miguel	miguel	PROPN
ftr-316	41	36	ángel	ángel	PROPN
ftr-316	41	37	urbina	urbina	PROPN
ftr-316	41	38	,	,	PUNCT
ftr-316	41	39	chilean	chilean	ADJ
ftr-316	41	40	direct	direct	ADJ
ftr-316	41	41	investment	investment	NOUN
ftr-316	41	42	2006	2006	NUM
ftr-316	41	43	-	-	SYM
ftr-316	41	44	2009	2009	NUM
ftr-316	41	45	,	,	PUNCT
ftr-316	41	46	stud	stud	NOUN
ftr-316	41	47	.	.	PUNCT
ftr-316	42	1	in	in	ADP
ftr-316	42	2	econ	econ	PROPN
ftr-316	42	3	.	.	PUNCT
ftr-316	43	1	stat	stat	PROPN
ftr-316	43	2	.	.	PUNCT
ftr-316	44	1	no	no	INTJ
ftr-316	44	2	.	.	NOUN
ftr-316	44	3	84	84	NUM
ftr-316	44	4	,	,	PUNCT
ftr-316	44	5	mar	mar	PROPN
ftr-316	44	6	.	.	PROPN
ftr-316	44	7	2011	2011	NUM
ftr-316	44	8	,	,	PUNCT
ftr-316	44	9	at	at	ADP
ftr-316	44	10	12	12	NUM
ftr-316	44	11	,	,	PUNCT
ftr-316	44	12	http://www.bcentral.cl/estudios/estudios-economicos-estadisticos/pdf/see84.pdf	http://www.bcentral.cl/estudios/estudios-economicos-estadisticos/pdf/see84.pdf	PROPN
ftr-316	44	13	(	(	PUNCT
ftr-316	44	14	last	last	ADV
ftr-316	44	15	visited	visit	VERB
ftr-316	44	16	mar	mar	PROPN
ftr-316	44	17	.	.	PROPN
ftr-316	44	18	24	24	NUM
ftr-316	44	19	,	,	PUNCT
ftr-316	44	20	2012	2012	NUM
ftr-316	44	21	)	)	PUNCT
ftr-316	44	22	.	.	PUNCT
ftr-316	45	1	3	3	X
ftr-316	45	2	.	.	X
ftr-316	45	3	see	see	VERB
ftr-316	45	4	eduardo	eduardo	PROPN
ftr-316	45	5	borensztein	borensztein	PROPN
ftr-316	45	6	et	et	PROPN
ftr-316	45	7	al	al	PROPN
ftr-316	45	8	.	.	PROPN
ftr-316	45	9	,	,	PUNCT
ftr-316	45	10	how	how	SCONJ
ftr-316	45	11	does	do	AUX
ftr-316	45	12	foreign	foreign	ADJ
ftr-316	45	13	direct	direct	ADJ
ftr-316	45	14	investment	investment	NOUN
ftr-316	45	15	affect	affect	VERB
ftr-316	45	16	economic	economic	ADJ
ftr-316	45	17	growth	growth	NOUN
ftr-316	45	18	?	?	PUNCT
ftr-316	45	19	,	,	PUNCT
ftr-316	45	20	45	45	NUM
ftr-316	45	21	j.	j.	PROPN
ftr-316	45	22	int’l	int’l	PROPN
ftr-316	45	23	econ	econ	PROPN
ftr-316	45	24	.	.	PUNCT
ftr-316	46	1	115	115	NUM
ftr-316	46	2	,	,	PUNCT
ftr-316	46	3	115	115	NUM
ftr-316	46	4	(	(	PUNCT
ftr-316	46	5	1998	1998	NUM
ftr-316	46	6	)	)	PUNCT
ftr-316	46	7	.	.	PUNCT
ftr-316	47	1	4	4	X
ftr-316	47	2	.	.	X
ftr-316	47	3	see	see	VERB
ftr-316	47	4	generally	generally	ADV
ftr-316	47	5	felipe	felipe	PROPN
ftr-316	47	6	larraín	larraín	PROPN
ftr-316	47	7	,	,	PUNCT
ftr-316	47	8	inversión	inversión	PROPN
ftr-316	47	9	productiva	productiva	NOUN
ftr-316	48	1	[	[	X
ftr-316	48	2	productive	productive	ADJ
ftr-316	48	3	investment	investment	NOUN
ftr-316	48	4	]	]	PUNCT
ftr-316	48	5	,	,	PUNCT
ftr-316	48	6	el	el	PROPN
ftr-316	48	7	mercurio	mercurio	PROPN
ftr-316	48	8	(	(	PUNCT
ftr-316	48	9	chile	chile	PROPN
ftr-316	48	10	)	)	PUNCT
ftr-316	48	11	,	,	PUNCT
ftr-316	48	12	sept	sept	PROPN
ftr-316	48	13	.	.	PROPN
ftr-316	48	14	17	17	NUM
ftr-316	48	15	,	,	PUNCT
ftr-316	48	16	2009	2009	NUM
ftr-316	48	17	,	,	PUNCT
ftr-316	48	18	at	at	ADP
ftr-316	48	19	b13	b13	NOUN
ftr-316	48	20	,	,	PUNCT
ftr-316	48	21	http://www.mer.cl/	http://www.mer.cl/	PROPN
ftr-316	48	22	modulos	modulos	PROPN
ftr-316	48	23	/	/	SYM
ftr-316	48	24	generacion	generacion	NOUN
ftr-316	48	25	/	/	SYM
ftr-316	48	26	mobileasp	mobileasp	NOUN
ftr-316	48	27	/	/	SYM
ftr-316	48	28	detailnew.asp?idnoticia	detailnew.asp?idnoticia	PROPN
ftr-316	48	29	=	=	SYM
ftr-316	48	30	c17858220090917&strn	c17858220090917&strn	NOUN
ftr-316	48	31	amepage	amepage	NOUN
ftr-316	48	32	=	=	SYM
ftr-316	48	33	merstce013bb1709.htm&codcuerpo=710&codrev=&inumpag=13	merstce013bb1709.htm&codcuerpo=710&codrev=&inumpag=13	PROPN
ftr-316	48	34	&	&	CCONJ
ftr-316	48	35	strfecha=2009	strfecha=2009	PROPN
ftr-316	48	36	-	-	PUNCT
ftr-316	48	37	09	09	NUM
ftr-316	48	38	-	-	PUNCT
ftr-316	48	39	17&ipage=1&tipopantalla=	17&ipage=1&tipopantalla=	NUM
ftr-316	48	40	(	(	PUNCT
ftr-316	48	41	analyzing	analyze	VERB
ftr-316	48	42	the	the	DET
ftr-316	48	43	relationship	relationship	NOUN
ftr-316	48	44	between	between	ADP
ftr-316	48	45	fdi	fdi	PROPN
ftr-316	48	46	and	and	CCONJ
ftr-316	48	47	gdp	gdp	NOUN
ftr-316	48	48	using	use	VERB
ftr-316	48	49	world	world	PROPN
ftr-316	48	50	bank	bank	PROPN
ftr-316	48	51	data	data	PROPN
ftr-316	48	52	)	)	PUNCT
ftr-316	48	53	.	.	PUNCT
ftr-316	49	1	5	5	X
ftr-316	49	2	.	.	X
ftr-316	49	3	olivier	olivier	PROPN
ftr-316	49	4	blanchard	blanchard	PROPN
ftr-316	49	5	,	,	PUNCT
ftr-316	49	6	macroeconomics	macroeconomic	NOUN
ftr-316	49	7	46–47	46–47	NUM
ftr-316	49	8	(	(	PUNCT
ftr-316	49	9	pearson	pearson	PROPN
ftr-316	49	10	prentice	prentice	PROPN
ftr-316	49	11	hall	hall	PROPN
ftr-316	49	12	,	,	PUNCT
ftr-316	49	13	4th	4th	ADJ
ftr-316	49	14	ed	ed	NOUN
ftr-316	49	15	.	.	PUNCT
ftr-316	49	16	2006	2006	NUM
ftr-316	49	17	)	)	PUNCT
ftr-316	49	18	.	.	PUNCT
ftr-316	50	1	6	6	X
ftr-316	50	2	.	.	X
ftr-316	50	3	see	see	VERB
ftr-316	50	4	generally	generally	ADV
ftr-316	50	5	felipe	felipe	PROPN
ftr-316	50	6	larraín	larraín	PROPN
ftr-316	50	7	,	,	PUNCT
ftr-316	50	8	supra	supra	ADJ
ftr-316	50	9	note	note	NOUN
ftr-316	50	10	4	4	NUM
ftr-316	50	11	,	,	PUNCT
ftr-316	50	12	at	at	ADP
ftr-316	50	13	b13	b13	NOUN
ftr-316	50	14	.	.	PUNCT
ftr-316	51	1	7	7	X
ftr-316	51	2	.	.	X
ftr-316	51	3	borensztein	borensztein	PROPN
ftr-316	51	4	et	et	PROPN
ftr-316	51	5	al	al	PROPN
ftr-316	51	6	.	.	PROPN
ftr-316	51	7	,	,	PUNCT
ftr-316	51	8	supra	supra	PROPN
ftr-316	51	9	note	note	NOUN
ftr-316	51	10	3	3	NUM
ftr-316	51	11	,	,	PUNCT
ftr-316	51	12	at	at	ADP
ftr-316	51	13	115	115	NUM
ftr-316	51	14	.	.	PUNCT
ftr-316	52	1	44	44	NUM
ftr-316	52	2	florida	florida	PROPN
ftr-316	52	3	tax	tax	NOUN
ftr-316	52	4	review	review	NOUN
ftr-316	53	1	[	[	X
ftr-316	53	2	vol.13:2	vol.13:2	NOUN
ftr-316	53	3	not	not	PART
ftr-316	53	4	unanimous	unanimous	ADJ
ftr-316	53	5	agreement	agreement	NOUN
ftr-316	53	6	on	on	ADP
ftr-316	53	7	the	the	DET
ftr-316	53	8	subject	subject	NOUN
ftr-316	53	9	mainly	mainly	ADV
ftr-316	53	10	because	because	SCONJ
ftr-316	53	11	of	of	ADP
ftr-316	53	12	the	the	DET
ftr-316	53	13	considerable	considerable	ADJ
ftr-316	53	14	number	number	NOUN
ftr-316	53	15	of	of	ADP
ftr-316	53	16	variables	variable	NOUN
ftr-316	53	17	involved	involve	VERB
ftr-316	53	18	that	that	PRON
ftr-316	53	19	are	be	AUX
ftr-316	53	20	hard	hard	ADJ
ftr-316	53	21	to	to	ADP
ftr-316	53	22	isolate.8	isolate.8	PROPN
ftr-316	53	23	in	in	ADP
ftr-316	53	24	consequence	consequence	NOUN
ftr-316	53	25	,	,	PUNCT
ftr-316	53	26	some	some	DET
ftr-316	53	27	countries	country	NOUN
ftr-316	53	28	are	be	AUX
ftr-316	53	29	tempted	tempt	VERB
ftr-316	53	30	to	to	PART
ftr-316	53	31	lower	lower	VERB
ftr-316	53	32	their	their	PRON
ftr-316	53	33	taxes	taxis	NOUN
ftr-316	53	34	unilaterally	unilaterally	ADV
ftr-316	53	35	or	or	CCONJ
ftr-316	53	36	bilaterally	bilaterally	ADV
ftr-316	53	37	—	—	PUNCT
ftr-316	53	38	through	through	ADP
ftr-316	53	39	tax	tax	NOUN
ftr-316	53	40	treaties	treaty	NOUN
ftr-316	53	41	—	—	PUNCT
ftr-316	53	42	in	in	ADP
ftr-316	53	43	order	order	NOUN
ftr-316	53	44	to	to	PART
ftr-316	53	45	attract	attract	VERB
ftr-316	53	46	fdi	fdi	NOUN
ftr-316	53	47	with	with	ADP
ftr-316	53	48	the	the	DET
ftr-316	53	49	hope	hope	NOUN
ftr-316	53	50	of	of	ADP
ftr-316	53	51	raising	raise	VERB
ftr-316	53	52	gdp	gdp	NOUN
ftr-316	53	53	and	and	CCONJ
ftr-316	53	54	increasing	increase	VERB
ftr-316	53	55	revenue	revenue	NOUN
ftr-316	53	56	collected	collect	VERB
ftr-316	53	57	through	through	ADP
ftr-316	53	58	income	income	NOUN
ftr-316	53	59	taxes	taxis	NOUN
ftr-316	53	60	.	.	PUNCT
ftr-316	54	1	on	on	ADP
ftr-316	54	2	the	the	DET
ftr-316	54	3	other	other	ADJ
ftr-316	54	4	hand	hand	NOUN
ftr-316	54	5	,	,	PUNCT
ftr-316	54	6	fdi	fdi	NOUN
ftr-316	54	7	exposes	expose	VERB
ftr-316	54	8	the	the	DET
ftr-316	54	9	investor	investor	NOUN
ftr-316	54	10	to	to	ADP
ftr-316	54	11	different	different	ADJ
ftr-316	54	12	economic	economic	ADJ
ftr-316	54	13	and	and	CCONJ
ftr-316	54	14	legal	legal	ADJ
ftr-316	54	15	systems	system	NOUN
ftr-316	54	16	since	since	SCONJ
ftr-316	54	17	the	the	DET
ftr-316	54	18	tax	tax	NOUN
ftr-316	54	19	system	system	NOUN
ftr-316	54	20	of	of	ADP
ftr-316	54	21	the	the	DET
ftr-316	54	22	resident	resident	ADJ
ftr-316	54	23	country	country	NOUN
ftr-316	54	24	together	together	ADV
ftr-316	54	25	with	with	ADP
ftr-316	54	26	the	the	DET
ftr-316	54	27	tax	tax	NOUN
ftr-316	54	28	system	system	NOUN
ftr-316	54	29	of	of	ADP
ftr-316	54	30	the	the	DET
ftr-316	54	31	country	country	NOUN
ftr-316	54	32	that	that	PRON
ftr-316	54	33	receives	receive	VERB
ftr-316	54	34	the	the	DET
ftr-316	54	35	investment	investment	NOUN
ftr-316	54	36	must	must	AUX
ftr-316	54	37	be	be	AUX
ftr-316	54	38	analyzed	analyze	VERB
ftr-316	54	39	in	in	ADP
ftr-316	54	40	conjunction	conjunction	NOUN
ftr-316	54	41	to	to	PART
ftr-316	54	42	determine	determine	VERB
ftr-316	54	43	the	the	DET
ftr-316	54	44	investor	investor	NOUN
ftr-316	54	45	’s	’s	PART
ftr-316	54	46	final	final	ADJ
ftr-316	54	47	profit.9	profit.9	ADJ
ftr-316	54	48	many	many	ADJ
ftr-316	54	49	countries	country	NOUN
ftr-316	54	50	try	try	VERB
ftr-316	54	51	to	to	PART
ftr-316	54	52	grant	grant	VERB
ftr-316	54	53	relief	relief	NOUN
ftr-316	54	54	from	from	ADP
ftr-316	54	55	uncoordinated	uncoordinated	ADJ
ftr-316	54	56	tax	tax	NOUN
ftr-316	54	57	systems	system	NOUN
ftr-316	54	58	that	that	PRON
ftr-316	54	59	often	often	ADV
ftr-316	54	60	create	create	VERB
ftr-316	54	61	double	double	ADJ
ftr-316	54	62	taxation	taxation	NOUN
ftr-316	54	63	for	for	ADP
ftr-316	54	64	residents	resident	NOUN
ftr-316	54	65	conducting	conduct	VERB
ftr-316	54	66	business	business	NOUN
ftr-316	54	67	abroad	abroad	ADV
ftr-316	54	68	through	through	ADP
ftr-316	54	69	the	the	DET
ftr-316	54	70	use	use	NOUN
ftr-316	54	71	of	of	ADP
ftr-316	54	72	unilateral	unilateral	ADJ
ftr-316	54	73	relief	relief	NOUN
ftr-316	54	74	.	.	PUNCT
ftr-316	55	1	however	however	ADV
ftr-316	55	2	,	,	PUNCT
ftr-316	55	3	since	since	SCONJ
ftr-316	55	4	the	the	DET
ftr-316	55	5	first	first	ADJ
ftr-316	55	6	implementation	implementation	NOUN
ftr-316	55	7	of	of	ADP
ftr-316	55	8	unilateral	unilateral	ADJ
ftr-316	55	9	tax	tax	NOUN
ftr-316	55	10	relief	relief	NOUN
ftr-316	55	11	by	by	ADP
ftr-316	55	12	the	the	DET
ftr-316	55	13	united	united	PROPN
ftr-316	55	14	states	states	PROPN
ftr-316	55	15	in	in	ADP
ftr-316	55	16	1918	1918	NUM
ftr-316	55	17	,	,	PUNCT
ftr-316	55	18	most	most	ADJ
ftr-316	55	19	countries	country	NOUN
ftr-316	55	20	have	have	AUX
ftr-316	55	21	understood	understand	VERB
ftr-316	55	22	that	that	SCONJ
ftr-316	55	23	tools	tool	NOUN
ftr-316	55	24	granted	grant	VERB
ftr-316	55	25	by	by	ADP
ftr-316	55	26	domestic	domestic	ADJ
ftr-316	55	27	laws	law	NOUN
ftr-316	55	28	are	be	AUX
ftr-316	55	29	not	not	PART
ftr-316	55	30	sufficient	sufficient	ADJ
ftr-316	55	31	to	to	PART
ftr-316	55	32	deal	deal	VERB
ftr-316	55	33	with	with	ADP
ftr-316	55	34	the	the	DET
ftr-316	55	35	different	different	ADJ
ftr-316	55	36	rules	rule	NOUN
ftr-316	55	37	related	relate	VERB
ftr-316	55	38	to	to	ADP
ftr-316	55	39	sources	source	NOUN
ftr-316	55	40	of	of	ADP
ftr-316	55	41	income	income	NOUN
ftr-316	55	42	,	,	PUNCT
ftr-316	55	43	allocation	allocation	NOUN
ftr-316	55	44	of	of	ADP
ftr-316	55	45	expenses	expense	NOUN
ftr-316	55	46	,	,	PUNCT
ftr-316	55	47	exchange	exchange	NOUN
ftr-316	55	48	of	of	ADP
ftr-316	55	49	information	information	NOUN
ftr-316	55	50	,	,	PUNCT
ftr-316	55	51	dispute	dispute	NOUN
ftr-316	55	52	resolution	resolution	NOUN
ftr-316	55	53	,	,	PUNCT
ftr-316	55	54	and	and	CCONJ
ftr-316	55	55	other	other	ADJ
ftr-316	55	56	issues	issue	NOUN
ftr-316	55	57	that	that	PRON
ftr-316	55	58	arise	arise	VERB
ftr-316	55	59	in	in	ADP
ftr-316	55	60	international	international	ADJ
ftr-316	55	61	trade.10	trade.10	NOUN
ftr-316	55	62	since	since	SCONJ
ftr-316	55	63	these	these	DET
ftr-316	55	64	goals	goal	NOUN
ftr-316	55	65	can	can	AUX
ftr-316	55	66	not	not	PART
ftr-316	55	67	be	be	AUX
ftr-316	55	68	fully	fully	ADV
ftr-316	55	69	achieved	achieve	VERB
ftr-316	55	70	by	by	ADP
ftr-316	55	71	unilateral	unilateral	ADJ
ftr-316	55	72	measures	measure	NOUN
ftr-316	55	73	,	,	PUNCT
ftr-316	55	74	countries	country	NOUN
ftr-316	55	75	negotiate	negotiate	VERB
ftr-316	55	76	tax	tax	NOUN
ftr-316	55	77	treaties	treaty	NOUN
ftr-316	55	78	with	with	ADP
ftr-316	55	79	other	other	ADJ
ftr-316	55	80	countries	country	NOUN
ftr-316	55	81	to	to	PART
ftr-316	55	82	pursue	pursue	VERB
ftr-316	55	83	these	these	DET
ftr-316	55	84	objectives.11	objectives.11	ADJ
ftr-316	55	85	the	the	DET
ftr-316	55	86	main	main	ADJ
ftr-316	55	87	purposes	purpose	NOUN
ftr-316	55	88	of	of	ADP
ftr-316	55	89	tax	tax	NOUN
ftr-316	55	90	treaties	treaty	NOUN
ftr-316	55	91	include	include	VERB
ftr-316	55	92	avoiding	avoid	VERB
ftr-316	55	93	double	double	ADJ
ftr-316	55	94	taxation	taxation	NOUN
ftr-316	55	95	and	and	CCONJ
ftr-316	55	96	preventing	prevent	VERB
ftr-316	55	97	tax	tax	NOUN
ftr-316	55	98	avoidance	avoidance	NOUN
ftr-316	55	99	and	and	CCONJ
ftr-316	55	100	evasion.12	evasion.12	NOUN
ftr-316	55	101	with	with	ADP
ftr-316	55	102	that	that	PRON
ftr-316	55	103	in	in	ADP
ftr-316	55	104	mind	mind	NOUN
ftr-316	55	105	,	,	PUNCT
ftr-316	55	106	the	the	DET
ftr-316	55	107	governments	government	NOUN
ftr-316	55	108	of	of	ADP
ftr-316	55	109	chile	chile	PROPN
ftr-316	55	110	and	and	CCONJ
ftr-316	55	111	the	the	DET
ftr-316	55	112	united	united	PROPN
ftr-316	55	113	states	states	PROPN
ftr-316	55	114	signed	sign	VERB
ftr-316	55	115	the	the	DET
ftr-316	55	116	unites	unite	NOUN
ftr-316	55	117	states	state	NOUN
ftr-316	55	118	of	of	ADP
ftr-316	55	119	america	america	PROPN
ftr-316	55	120	and	and	CCONJ
ftr-316	55	121	chile	chile	PROPN
ftr-316	55	122	tax	tax	NOUN
ftr-316	55	123	convention	convention	NOUN
ftr-316	55	124	(	(	PUNCT
ftr-316	55	125	“	"	PUNCT
ftr-316	55	126	the	the	DET
ftr-316	55	127	treaty	treaty	NOUN
ftr-316	55	128	”	"	PUNCT
ftr-316	55	129	)	)	PUNCT
ftr-316	55	130	in	in	ADP
ftr-316	55	131	january	january	PROPN
ftr-316	55	132	2010	2010	NUM
ftr-316	55	133	.	.	PUNCT
ftr-316	56	1	the	the	DET
ftr-316	56	2	treaty	treaty	NOUN
ftr-316	56	3	is	be	AUX
ftr-316	56	4	based	base	VERB
ftr-316	56	5	on	on	ADP
ftr-316	56	6	the	the	DET
ftr-316	56	7	2006	2006	NUM
ftr-316	56	8	u.s	u.s	PROPN
ftr-316	56	9	.	.	PROPN
ftr-316	56	10	model	model	NOUN
ftr-316	56	11	(	(	PUNCT
ftr-316	56	12	also	also	ADV
ftr-316	56	13	including	include	VERB
ftr-316	56	14	clauses	clause	NOUN
ftr-316	56	15	from	from	ADP
ftr-316	56	16	the	the	DET
ftr-316	56	17	8	8	NUM
ftr-316	56	18	.	.	PUNCT
ftr-316	57	1	see	see	VERB
ftr-316	57	2	anil	anil	PROPN
ftr-316	57	3	kumar	kumar	PROPN
ftr-316	57	4	,	,	PUNCT
ftr-316	57	5	does	do	AUX
ftr-316	57	6	foreign	foreign	ADJ
ftr-316	57	7	direct	direct	ADJ
ftr-316	57	8	investment	investment	NOUN
ftr-316	57	9	help	help	VERB
ftr-316	57	10	emerging	emerge	VERB
ftr-316	57	11	economies	economy	NOUN
ftr-316	57	12	,	,	PUNCT
ftr-316	57	13	fed	fed	PROPN
ftr-316	57	14	.	.	PUNCT
ftr-316	57	15	reserve	reserve	PROPN
ftr-316	57	16	bank	bank	PROPN
ftr-316	57	17	of	of	ADP
ftr-316	57	18	dallas	dallas	PROPN
ftr-316	57	19	econ	econ	PROPN
ftr-316	57	20	.	.	PUNCT
ftr-316	57	21	letter	letter	PROPN
ftr-316	57	22	(	(	PUNCT
ftr-316	57	23	jan	jan	PROPN
ftr-316	57	24	.	.	PROPN
ftr-316	57	25	2007	2007	NUM
ftr-316	57	26	)	)	PUNCT
ftr-316	57	27	http://www.dallasfed.org/assets/documents/research/eclett/2007/el0701.pdf	http://www.dallasfed.org/assets/documents/research/eclett/2007/el0701.pdf	PUNCT
ftr-316	58	1	but	but	CCONJ
ftr-316	58	2	see	see	VERB
ftr-316	58	3	henrik	henrik	PROPN
ftr-316	58	4	hansen	hansen	PROPN
ftr-316	58	5	&	&	CCONJ
ftr-316	58	6	john	john	PROPN
ftr-316	58	7	rand	rand	PROPN
ftr-316	58	8	,	,	PUNCT
ftr-316	58	9	on	on	ADP
ftr-316	58	10	the	the	DET
ftr-316	58	11	causal	causal	ADJ
ftr-316	58	12	links	link	NOUN
ftr-316	58	13	between	between	ADP
ftr-316	58	14	fdi	fdi	NOUN
ftr-316	58	15	and	and	CCONJ
ftr-316	58	16	growth	growth	NOUN
ftr-316	58	17	in	in	ADP
ftr-316	58	18	developing	develop	VERB
ftr-316	58	19	countries	country	NOUN
ftr-316	58	20	,	,	PUNCT
ftr-316	58	21	29	29	NUM
ftr-316	58	22	world	world	PROPN
ftr-316	58	23	econ	econ	X
ftr-316	58	24	.	.	PUNCT
ftr-316	59	1	21	21	NUM
ftr-316	59	2	(	(	PUNCT
ftr-316	59	3	jan	jan	PROPN
ftr-316	59	4	.	.	PROPN
ftr-316	59	5	2006	2006	NUM
ftr-316	59	6	)	)	PUNCT
ftr-316	60	1	(	(	PUNCT
ftr-316	60	2	pointing	point	VERB
ftr-316	60	3	out	out	ADP
ftr-316	60	4	that	that	SCONJ
ftr-316	60	5	countries	country	NOUN
ftr-316	60	6	must	must	AUX
ftr-316	60	7	reach	reach	VERB
ftr-316	60	8	a	a	DET
ftr-316	60	9	certain	certain	ADJ
ftr-316	60	10	level	level	NOUN
ftr-316	60	11	of	of	ADP
ftr-316	60	12	development	development	NOUN
ftr-316	60	13	in	in	ADP
ftr-316	60	14	education	education	NOUN
ftr-316	60	15	or	or	CCONJ
ftr-316	60	16	infrastructure	infrastructure	NOUN
ftr-316	60	17	before	before	SCONJ
ftr-316	60	18	they	they	PRON
ftr-316	60	19	are	be	AUX
ftr-316	60	20	able	able	ADJ
ftr-316	60	21	to	to	PART
ftr-316	60	22	attract	attract	VERB
ftr-316	60	23	fdi	fdi	NOUN
ftr-316	60	24	;	;	PUNCT
ftr-316	60	25	hence	hence	ADV
ftr-316	60	26	,	,	PUNCT
ftr-316	60	27	fdi	fdi	NOUN
ftr-316	60	28	seems	seem	VERB
ftr-316	60	29	to	to	PART
ftr-316	60	30	have	have	VERB
ftr-316	60	31	a	a	DET
ftr-316	60	32	limited	limited	ADJ
ftr-316	60	33	effect	effect	NOUN
ftr-316	60	34	on	on	ADP
ftr-316	60	35	the	the	DET
ftr-316	60	36	gdp	gdp	NOUN
ftr-316	60	37	of	of	ADP
ftr-316	60	38	less	less	ADJ
ftr-316	60	39	developed	developed	ADJ
ftr-316	60	40	countries	country	NOUN
ftr-316	60	41	)	)	PUNCT
ftr-316	60	42	.	.	PUNCT
ftr-316	61	1	9	9	X
ftr-316	61	2	.	.	X
ftr-316	61	3	tsilly	tsilly	ADV
ftr-316	61	4	dagan	dagan	PROPN
ftr-316	61	5	,	,	PUNCT
ftr-316	61	6	national	national	ADJ
ftr-316	61	7	interests	interest	NOUN
ftr-316	61	8	in	in	ADP
ftr-316	61	9	the	the	DET
ftr-316	61	10	international	international	ADJ
ftr-316	61	11	tax	tax	NOUN
ftr-316	61	12	game	game	NOUN
ftr-316	61	13	,	,	PUNCT
ftr-316	61	14	18	18	NUM
ftr-316	61	15	va	va	NOUN
ftr-316	61	16	.	.	PUNCT
ftr-316	62	1	tax	tax	PROPN
ftr-316	62	2	rev	rev	PROPN
ftr-316	62	3	.	.	PROPN
ftr-316	62	4	363	363	NUM
ftr-316	62	5	,	,	PUNCT
ftr-316	62	6	366	366	NUM
ftr-316	62	7	(	(	PUNCT
ftr-316	62	8	1998	1998	NUM
ftr-316	62	9	-	-	SYM
ftr-316	62	10	1999	1999	NUM
ftr-316	62	11	)	)	PUNCT
ftr-316	62	12	.	.	PUNCT
ftr-316	63	1	10	10	NUM
ftr-316	63	2	.	.	X
ftr-316	63	3	organisation	organisation	NOUN
ftr-316	63	4	for	for	ADP
ftr-316	63	5	economic	economic	ADJ
ftr-316	63	6	co	co	NOUN
ftr-316	63	7	-	-	NOUN
ftr-316	63	8	operation	operation	NOUN
ftr-316	63	9	and	and	CCONJ
ftr-316	63	10	development	development	NOUN
ftr-316	63	11	,	,	PUNCT
ftr-316	63	12	comm	comm	NOUN
ftr-316	63	13	.	.	PUNCT
ftr-316	64	1	on	on	ADP
ftr-316	64	2	fiscal	fiscal	ADJ
ftr-316	64	3	affairs	affair	NOUN
ftr-316	64	4	,	,	PUNCT
ftr-316	64	5	model	model	NOUN
ftr-316	64	6	tax	tax	NOUN
ftr-316	64	7	convention	convention	NOUN
ftr-316	64	8	on	on	ADP
ftr-316	64	9	income	income	NOUN
ftr-316	64	10	and	and	CCONJ
ftr-316	64	11	on	on	ADP
ftr-316	64	12	capital	capital	NOUN
ftr-316	64	13	(	(	PUNCT
ftr-316	64	14	2005	2005	NUM
ftr-316	64	15	)	)	PUNCT
ftr-316	65	1	[	[	X
ftr-316	65	2	hereinafter	hereinafter	NOUN
ftr-316	65	3	2005	2005	NUM
ftr-316	65	4	oecd	oecd	PROPN
ftr-316	65	5	model	model	PROPN
ftr-316	65	6	]	]	X
ftr-316	65	7	.	.	PUNCT
ftr-316	66	1	for	for	ADP
ftr-316	66	2	an	an	DET
ftr-316	66	3	historic	historic	ADJ
ftr-316	66	4	background	background	NOUN
ftr-316	66	5	on	on	ADP
ftr-316	66	6	unilateral	unilateral	ADJ
ftr-316	66	7	tax	tax	NOUN
ftr-316	66	8	relief	relief	NOUN
ftr-316	66	9	,	,	PUNCT
ftr-316	66	10	see	see	VERB
ftr-316	66	11	also	also	ADV
ftr-316	66	12	michael	michael	PROPN
ftr-316	66	13	j.	j.	PROPN
ftr-316	66	14	graetz	graetz	PROPN
ftr-316	66	15	and	and	CCONJ
ftr-316	66	16	michael	michael	PROPN
ftr-316	66	17	m.	m.	PROPN
ftr-316	66	18	o’hear	o’hear	PROPN
ftr-316	66	19	,	,	PUNCT
ftr-316	66	20	the	the	DET
ftr-316	66	21	original	original	ADJ
ftr-316	66	22	intent	intent	NOUN
ftr-316	66	23	of	of	ADP
ftr-316	66	24	u.s	u.s	PROPN
ftr-316	66	25	.	.	PROPN
ftr-316	66	26	international	international	PROPN
ftr-316	66	27	taxation	taxation	NOUN
ftr-316	66	28	,	,	PUNCT
ftr-316	66	29	46	46	NUM
ftr-316	66	30	duke	duke	PROPN
ftr-316	66	31	l.j	l.j	PROPN
ftr-316	66	32	.	.	PROPN
ftr-316	66	33	1021	1021	NUM
ftr-316	66	34	(	(	PUNCT
ftr-316	66	35	1997	1997	NUM
ftr-316	66	36	)	)	PUNCT
ftr-316	66	37	.	.	PUNCT
ftr-316	67	1	11	11	NUM
ftr-316	67	2	.	.	PUNCT
ftr-316	68	1	i	i	PRON
ftr-316	68	2	d.	d.	PROPN
ftr-316	68	3	12	12	NUM
ftr-316	68	4	.	.	PUNCT
ftr-316	69	1	staff	staff	NOUN
ftr-316	69	2	of	of	ADP
ftr-316	69	3	j.	j.	PROPN
ftr-316	69	4	comm	comm	PROPN
ftr-316	69	5	.	.	PUNCT
ftr-316	70	1	on	on	ADP
ftr-316	70	2	taxation	taxation	NOUN
ftr-316	70	3	,	,	PUNCT
ftr-316	70	4	background	background	NOUN
ftr-316	70	5	and	and	CCONJ
ftr-316	70	6	issues	issue	NOUN
ftr-316	70	7	relating	relate	VERB
ftr-316	70	8	to	to	ADP
ftr-316	70	9	the	the	DET
ftr-316	70	10	taxation	taxation	NOUN
ftr-316	70	11	of	of	ADP
ftr-316	70	12	foreign	foreign	ADJ
ftr-316	70	13	investments	investment	NOUN
ftr-316	70	14	in	in	ADP
ftr-316	70	15	the	the	DET
ftr-316	70	16	united	united	PROPN
ftr-316	70	17	states	states	PROPN
ftr-316	70	18	(	(	PUNCT
ftr-316	70	19	comm	comm	NOUN
ftr-316	70	20	.	.	PUNCT
ftr-316	71	1	print	print	NOUN
ftr-316	71	2	1990	1990	NUM
ftr-316	71	3	)	)	PUNCT
ftr-316	71	4	.	.	PUNCT
ftr-316	72	1	2012	2012	NUM
ftr-316	72	2	]	]	X
ftr-316	72	3	u.s	u.s	PROPN
ftr-316	72	4	.	.	PROPN
ftr-316	72	5	and	and	CCONJ
ftr-316	72	6	chile	chile	PROPN
ftr-316	72	7	tax	tax	PROPN
ftr-316	72	8	treaty	treaty	NOUN
ftr-316	72	9	45	45	NUM
ftr-316	72	10	2001	2001	NUM
ftr-316	72	11	u.n	u.n	PROPN
ftr-316	72	12	.	.	PROPN
ftr-316	72	13	model	model	NOUN
ftr-316	72	14	and	and	CCONJ
ftr-316	72	15	the	the	DET
ftr-316	72	16	2008	2008	NUM
ftr-316	72	17	oecd	oecd	PROPN
ftr-316	72	18	model	model	NOUN
ftr-316	72	19	tax	tax	NOUN
ftr-316	72	20	convention)13	convention)13	PROPN
ftr-316	72	21	and	and	CCONJ
ftr-316	72	22	is	be	AUX
ftr-316	72	23	the	the	DET
ftr-316	72	24	second	second	ADJ
ftr-316	72	25	treaty	treaty	NOUN
ftr-316	72	26	that	that	PRON
ftr-316	72	27	the	the	DET
ftr-316	72	28	united	united	PROPN
ftr-316	72	29	states	states	PROPN
ftr-316	72	30	has	have	AUX
ftr-316	72	31	ever	ever	ADV
ftr-316	72	32	signed	sign	VERB
ftr-316	72	33	with	with	ADP
ftr-316	72	34	a	a	DET
ftr-316	72	35	south	south	ADJ
ftr-316	72	36	american	american	ADJ
ftr-316	72	37	country.14	country.14	NOUN
ftr-316	72	38	this	this	DET
ftr-316	72	39	article	article	NOUN
ftr-316	72	40	will	will	AUX
ftr-316	72	41	explore	explore	VERB
ftr-316	72	42	the	the	DET
ftr-316	72	43	main	main	ADJ
ftr-316	72	44	consequences	consequence	NOUN
ftr-316	72	45	on	on	ADP
ftr-316	72	46	fdi	fdi	NOUN
ftr-316	72	47	of	of	ADP
ftr-316	72	48	the	the	DET
ftr-316	72	49	treaty	treaty	NOUN
ftr-316	72	50	between	between	ADP
ftr-316	72	51	the	the	DET
ftr-316	72	52	united	united	PROPN
ftr-316	72	53	states	states	PROPN
ftr-316	72	54	and	and	CCONJ
ftr-316	72	55	chile	chile	NOUN
ftr-316	72	56	and	and	CCONJ
ftr-316	72	57	will	will	AUX
ftr-316	72	58	be	be	AUX
ftr-316	72	59	divided	divide	VERB
ftr-316	72	60	into	into	ADP
ftr-316	72	61	four	four	NUM
ftr-316	72	62	sections	section	NOUN
ftr-316	72	63	.	.	PUNCT
ftr-316	73	1	for	for	ADP
ftr-316	73	2	this	this	DET
ftr-316	73	3	purpose	purpose	NOUN
ftr-316	73	4	,	,	PUNCT
ftr-316	73	5	the	the	DET
ftr-316	73	6	article	article	NOUN
ftr-316	73	7	will	will	AUX
ftr-316	73	8	analyze	analyze	VERB
ftr-316	73	9	the	the	DET
ftr-316	73	10	major	major	ADJ
ftr-316	73	11	tax	tax	NOUN
ftr-316	73	12	provisions	provision	NOUN
ftr-316	73	13	applicable	applicable	ADJ
ftr-316	73	14	to	to	ADP
ftr-316	73	15	investment	investment	NOUN
ftr-316	73	16	income	income	NOUN
ftr-316	73	17	in	in	ADP
ftr-316	73	18	chile	chile	PROPN
ftr-316	73	19	and	and	CCONJ
ftr-316	73	20	the	the	DET
ftr-316	73	21	united	united	PROPN
ftr-316	73	22	states	states	PROPN
ftr-316	73	23	that	that	PRON
ftr-316	73	24	are	be	AUX
ftr-316	73	25	currently	currently	ADV
ftr-316	73	26	in	in	ADP
ftr-316	73	27	force	force	NOUN
ftr-316	73	28	(	(	PUNCT
ftr-316	73	29	without	without	ADP
ftr-316	73	30	a	a	DET
ftr-316	73	31	treaty	treaty	NOUN
ftr-316	73	32	)	)	PUNCT
ftr-316	73	33	,	,	PUNCT
ftr-316	73	34	reviewing	review	VERB
ftr-316	73	35	the	the	DET
ftr-316	73	36	main	main	ADJ
ftr-316	73	37	changes	change	NOUN
ftr-316	73	38	to	to	ADP
ftr-316	73	39	the	the	DET
ftr-316	73	40	domestic	domestic	ADJ
ftr-316	73	41	tax	tax	NOUN
ftr-316	73	42	treatment	treatment	NOUN
ftr-316	73	43	of	of	ADP
ftr-316	73	44	fdi	fdi	NOUN
ftr-316	73	45	provided	provide	VERB
ftr-316	73	46	by	by	ADP
ftr-316	73	47	the	the	DET
ftr-316	73	48	treaty	treaty	NOUN
ftr-316	73	49	.	.	PUNCT
ftr-316	74	1	the	the	DET
ftr-316	74	2	article	article	NOUN
ftr-316	74	3	will	will	AUX
ftr-316	74	4	then	then	ADV
ftr-316	74	5	examine	examine	VERB
ftr-316	74	6	the	the	DET
ftr-316	74	7	effect	effect	NOUN
ftr-316	74	8	of	of	ADP
ftr-316	74	9	the	the	DET
ftr-316	74	10	limitation	limitation	NOUN
ftr-316	74	11	of	of	ADP
ftr-316	74	12	benefits	benefit	NOUN
ftr-316	74	13	clause	clause	NOUN
ftr-316	74	14	and	and	CCONJ
ftr-316	74	15	the	the	DET
ftr-316	74	16	tax	tax	NOUN
ftr-316	74	17	credit	credit	NOUN
ftr-316	74	18	system	system	NOUN
ftr-316	74	19	on	on	ADP
ftr-316	74	20	fdi	fdi	PROPN
ftr-316	74	21	and	and	CCONJ
ftr-316	74	22	will	will	AUX
ftr-316	74	23	present	present	VERB
ftr-316	74	24	conclusions	conclusion	NOUN
ftr-316	74	25	,	,	PUNCT
ftr-316	74	26	arguing	argue	VERB
ftr-316	74	27	that	that	SCONJ
ftr-316	74	28	when	when	SCONJ
ftr-316	74	29	the	the	DET
ftr-316	74	30	treaty	treaty	NOUN
ftr-316	74	31	is	be	AUX
ftr-316	74	32	in	in	ADP
ftr-316	74	33	force	force	NOUN
ftr-316	74	34	,	,	PUNCT
ftr-316	74	35	the	the	DET
ftr-316	74	36	treaty	treaty	NOUN
ftr-316	74	37	’s	’s	PART
ftr-316	74	38	reduction	reduction	NOUN
ftr-316	74	39	of	of	ADP
ftr-316	74	40	withholding	withholding	NOUN
ftr-316	74	41	rates	rate	NOUN
ftr-316	74	42	might	might	AUX
ftr-316	74	43	have	have	VERB
ftr-316	74	44	an	an	DET
ftr-316	74	45	effect	effect	NOUN
ftr-316	74	46	on	on	ADP
ftr-316	74	47	chilean	chilean	ADJ
ftr-316	74	48	investments	investment	NOUN
ftr-316	74	49	in	in	ADP
ftr-316	74	50	the	the	DET
ftr-316	74	51	united	united	PROPN
ftr-316	74	52	states	states	PROPN
ftr-316	74	53	given	give	VERB
ftr-316	74	54	chile	chile	PROPN
ftr-316	74	55	’s	’s	PART
ftr-316	74	56	low	low	ADJ
ftr-316	74	57	corporate	corporate	ADJ
ftr-316	74	58	tax	tax	NOUN
ftr-316	74	59	rate,15	rate,15	NOUN
ftr-316	74	60	but	but	CCONJ
ftr-316	74	61	the	the	DET
ftr-316	74	62	rate	rate	NOUN
ftr-316	74	63	reduction	reduction	NOUN
ftr-316	74	64	granted	grant	VERB
ftr-316	74	65	by	by	ADP
ftr-316	74	66	the	the	DET
ftr-316	74	67	chilean	chilean	ADJ
ftr-316	74	68	government	government	NOUN
ftr-316	74	69	will	will	AUX
ftr-316	74	70	have	have	VERB
ftr-316	74	71	an	an	DET
ftr-316	74	72	uncertain	uncertain	ADJ
ftr-316	74	73	impact	impact	NOUN
ftr-316	74	74	on	on	ADP
ftr-316	74	75	united	united	PROPN
ftr-316	74	76	states	states	PROPN
ftr-316	74	77	fdi	fdi	PROPN
ftr-316	74	78	in	in	ADP
ftr-316	74	79	chile	chile	PROPN
ftr-316	74	80	since	since	SCONJ
ftr-316	74	81	the	the	DET
ftr-316	74	82	u.s	u.s	PROPN
ftr-316	74	83	.	.	PROPN
ftr-316	74	84	has	have	VERB
ftr-316	74	85	a	a	DET
ftr-316	74	86	worldwide	worldwide	ADJ
ftr-316	74	87	system	system	NOUN
ftr-316	74	88	that	that	PRON
ftr-316	74	89	will	will	AUX
ftr-316	74	90	offset	offset	VERB
ftr-316	74	91	these	these	DET
ftr-316	74	92	decreased	decrease	VERB
ftr-316	74	93	tax	tax	NOUN
ftr-316	74	94	rates	rate	NOUN
ftr-316	74	95	.	.	PUNCT
ftr-316	75	1	however	however	ADV
ftr-316	75	2	,	,	PUNCT
ftr-316	75	3	the	the	DET
ftr-316	75	4	treaty	treaty	NOUN
ftr-316	75	5	is	be	AUX
ftr-316	75	6	expected	expect	VERB
ftr-316	75	7	to	to	PART
ftr-316	75	8	reduce	reduce	VERB
ftr-316	75	9	chile	chile	PROPN
ftr-316	75	10	’s	’s	PART
ftr-316	75	11	fiscal	fiscal	ADJ
ftr-316	75	12	revenues	revenue	NOUN
ftr-316	75	13	because	because	SCONJ
ftr-316	75	14	of	of	ADP
ftr-316	75	15	the	the	DET
ftr-316	75	16	reduction	reduction	NOUN
ftr-316	75	17	in	in	ADP
ftr-316	75	18	withholding	withholding	NOUN
ftr-316	75	19	rates	rate	NOUN
ftr-316	75	20	and	and	CCONJ
ftr-316	75	21	the	the	DET
ftr-316	75	22	consequential	consequential	ADJ
ftr-316	75	23	reduction	reduction	NOUN
ftr-316	75	24	in	in	ADP
ftr-316	75	25	tax	tax	NOUN
ftr-316	75	26	rates	rate	NOUN
ftr-316	75	27	in	in	ADP
ftr-316	75	28	other	other	ADJ
ftr-316	75	29	treaties	treaty	NOUN
ftr-316	75	30	under	under	ADP
ftr-316	75	31	the	the	DET
ftr-316	75	32	most	most	ADV
ftr-316	75	33	favored	favor	VERB
ftr-316	75	34	nation	nation	NOUN
ftr-316	75	35	clause	clause	NOUN
ftr-316	75	36	included	include	VERB
ftr-316	75	37	in	in	ADP
ftr-316	75	38	other	other	ADJ
ftr-316	75	39	tax	tax	NOUN
ftr-316	75	40	treaties	treaty	NOUN
ftr-316	75	41	signed	sign	VERB
ftr-316	75	42	with	with	ADP
ftr-316	75	43	other	other	ADJ
ftr-316	75	44	oecd	oecd	PROPN
ftr-316	75	45	members	member	NOUN
ftr-316	75	46	such	such	ADJ
ftr-316	75	47	as	as	ADP
ftr-316	75	48	spain	spain	PROPN
ftr-316	75	49	,	,	PUNCT
ftr-316	75	50	canada	canada	PROPN
ftr-316	75	51	,	,	PUNCT
ftr-316	75	52	korea	korea	PROPN
ftr-316	75	53	,	,	PUNCT
ftr-316	75	54	denmark	denmark	PROPN
ftr-316	75	55	,	,	PUNCT
ftr-316	75	56	france	france	PROPN
ftr-316	75	57	,	,	PUNCT
ftr-316	75	58	ireland	ireland	PROPN
ftr-316	75	59	,	,	PUNCT
ftr-316	75	60	mexico	mexico	PROPN
ftr-316	75	61	,	,	PUNCT
ftr-316	75	62	united	united	ADJ
ftr-316	75	63	kingdom	kingdom	PROPN
ftr-316	75	64	,	,	PUNCT
ftr-316	75	65	new	new	PROPN
ftr-316	75	66	zealand	zealand	PROPN
ftr-316	75	67	,	,	PUNCT
ftr-316	75	68	sweden	sweden	PROPN
ftr-316	75	69	,	,	PUNCT
ftr-316	75	70	and	and	CCONJ
ftr-316	75	71	switzerland	switzerland	PROPN
ftr-316	75	72	.	.	PROPN
ftr-316	76	1	13	13	NUM
ftr-316	76	2	.	.	PUNCT
ftr-316	77	1	the	the	DET
ftr-316	77	2	oecd	oecd	PROPN
ftr-316	77	3	model	model	PROPN
ftr-316	77	4	tax	tax	NOUN
ftr-316	77	5	convention	convention	NOUN
ftr-316	77	6	is	be	AUX
ftr-316	77	7	the	the	DET
ftr-316	77	8	main	main	ADJ
ftr-316	77	9	framework	framework	NOUN
ftr-316	77	10	to	to	PART
ftr-316	77	11	negotiate	negotiate	VERB
ftr-316	77	12	tax	tax	NOUN
ftr-316	77	13	treaties	treaty	NOUN
ftr-316	77	14	among	among	ADP
ftr-316	77	15	developed	develop	VERB
ftr-316	77	16	countries	country	NOUN
ftr-316	77	17	and	and	CCONJ
ftr-316	77	18	is	be	AUX
ftr-316	77	19	based	base	VERB
ftr-316	77	20	on	on	ADP
ftr-316	77	21	a	a	DET
ftr-316	77	22	reciprocal	reciprocal	ADJ
ftr-316	77	23	level	level	NOUN
ftr-316	77	24	of	of	ADP
ftr-316	77	25	investment	investment	NOUN
ftr-316	77	26	flows	flow	NOUN
ftr-316	77	27	among	among	ADP
ftr-316	77	28	residents	resident	NOUN
ftr-316	77	29	of	of	ADP
ftr-316	77	30	both	both	DET
ftr-316	77	31	countries	country	NOUN
ftr-316	77	32	.	.	PUNCT
ftr-316	78	1	however	however	ADV
ftr-316	78	2	,	,	PUNCT
ftr-316	78	3	the	the	DET
ftr-316	78	4	u.n	u.n	PROPN
ftr-316	78	5	.	.	PROPN
ftr-316	78	6	model	model	PROPN
ftr-316	78	7	tax	tax	PROPN
ftr-316	78	8	convention	convention	NOUN
ftr-316	78	9	is	be	AUX
ftr-316	78	10	used	use	VERB
ftr-316	78	11	when	when	SCONJ
ftr-316	78	12	a	a	DET
ftr-316	78	13	developing	develop	VERB
ftr-316	78	14	country	country	NOUN
ftr-316	78	15	negotiates	negotiate	VERB
ftr-316	78	16	a	a	DET
ftr-316	78	17	tax	tax	NOUN
ftr-316	78	18	treaty	treaty	NOUN
ftr-316	78	19	with	with	ADP
ftr-316	78	20	either	either	CCONJ
ftr-316	78	21	a	a	DET
ftr-316	78	22	developing	develop	VERB
ftr-316	78	23	country	country	NOUN
ftr-316	78	24	or	or	CCONJ
ftr-316	78	25	a	a	DET
ftr-316	78	26	developed	develop	VERB
ftr-316	78	27	country	country	NOUN
ftr-316	78	28	and	and	CCONJ
ftr-316	78	29	is	be	AUX
ftr-316	78	30	based	base	VERB
ftr-316	78	31	on	on	ADP
ftr-316	78	32	different	different	ADJ
ftr-316	78	33	levels	level	NOUN
ftr-316	78	34	of	of	ADP
ftr-316	78	35	investment	investment	NOUN
ftr-316	78	36	among	among	ADP
ftr-316	78	37	countries	country	NOUN
ftr-316	78	38	.	.	PUNCT
ftr-316	79	1	the	the	DET
ftr-316	79	2	main	main	ADJ
ftr-316	79	3	difference	difference	NOUN
ftr-316	79	4	between	between	ADP
ftr-316	79	5	both	both	DET
ftr-316	79	6	models	model	NOUN
ftr-316	79	7	is	be	AUX
ftr-316	79	8	that	that	SCONJ
ftr-316	79	9	the	the	DET
ftr-316	79	10	u.n	u.n	PROPN
ftr-316	79	11	.	.	PROPN
ftr-316	79	12	model	model	PROPN
ftr-316	79	13	grants	grant	VERB
ftr-316	79	14	greater	great	ADJ
ftr-316	79	15	tax	tax	NOUN
ftr-316	79	16	authority	authority	NOUN
ftr-316	79	17	to	to	ADP
ftr-316	79	18	the	the	DET
ftr-316	79	19	source	source	NOUN
ftr-316	79	20	country	country	NOUN
ftr-316	79	21	,	,	PUNCT
ftr-316	79	22	thus	thus	ADV
ftr-316	79	23	reducing	reduce	VERB
ftr-316	79	24	the	the	DET
ftr-316	79	25	impact	impact	NOUN
ftr-316	79	26	on	on	ADP
ftr-316	79	27	the	the	DET
ftr-316	79	28	fiscal	fiscal	ADJ
ftr-316	79	29	losses	loss	NOUN
ftr-316	79	30	derived	derive	VERB
ftr-316	79	31	from	from	ADP
ftr-316	79	32	the	the	DET
ftr-316	79	33	signature	signature	NOUN
ftr-316	79	34	of	of	ADP
ftr-316	79	35	a	a	DET
ftr-316	79	36	tax	tax	NOUN
ftr-316	79	37	treaty	treaty	NOUN
ftr-316	79	38	.	.	PUNCT
ftr-316	80	1	14	14	NUM
ftr-316	80	2	.	.	PUNCT
ftr-316	81	1	the	the	DET
ftr-316	81	2	other	other	ADJ
ftr-316	81	3	tax	tax	NOUN
ftr-316	81	4	treaty	treaty	NOUN
ftr-316	81	5	signed	sign	VERB
ftr-316	81	6	was	be	AUX
ftr-316	81	7	between	between	ADP
ftr-316	81	8	the	the	DET
ftr-316	81	9	united	united	PROPN
ftr-316	81	10	states	states	PROPN
ftr-316	81	11	and	and	CCONJ
ftr-316	81	12	venezuela	venezuela	PROPN
ftr-316	81	13	.	.	PUNCT
ftr-316	82	1	see	see	VERB
ftr-316	82	2	convention	convention	NOUN
ftr-316	82	3	between	between	ADP
ftr-316	82	4	the	the	DET
ftr-316	82	5	government	government	NOUN
ftr-316	82	6	of	of	ADP
ftr-316	82	7	the	the	DET
ftr-316	82	8	united	united	PROPN
ftr-316	82	9	states	states	PROPN
ftr-316	82	10	of	of	ADP
ftr-316	82	11	america	america	PROPN
ftr-316	82	12	and	and	CCONJ
ftr-316	82	13	the	the	DET
ftr-316	82	14	government	government	NOUN
ftr-316	82	15	of	of	ADP
ftr-316	82	16	venezuela	venezuela	PROPN
ftr-316	82	17	for	for	ADP
ftr-316	82	18	the	the	DET
ftr-316	82	19	avoidance	avoidance	NOUN
ftr-316	82	20	of	of	ADP
ftr-316	82	21	double	double	ADJ
ftr-316	82	22	taxation	taxation	NOUN
ftr-316	82	23	and	and	CCONJ
ftr-316	82	24	the	the	DET
ftr-316	82	25	prevention	prevention	NOUN
ftr-316	82	26	of	of	ADP
ftr-316	82	27	fiscal	fiscal	ADJ
ftr-316	82	28	evasion	evasion	NOUN
ftr-316	82	29	with	with	ADP
ftr-316	82	30	respect	respect	NOUN
ftr-316	82	31	to	to	ADP
ftr-316	82	32	taxes	taxis	NOUN
ftr-316	82	33	on	on	ADP
ftr-316	82	34	income	income	NOUN
ftr-316	82	35	and	and	CCONJ
ftr-316	82	36	capital	capital	NOUN
ftr-316	82	37	,	,	PUNCT
ftr-316	82	38	u.s	u.s	PROPN
ftr-316	82	39	-	-	PROPN
ftr-316	82	40	venez	venez	PROPN
ftr-316	82	41	.	.	PUNCT
ftr-316	82	42	,	,	PUNCT
ftr-316	82	43	jan	jan	PROPN
ftr-316	82	44	.	.	PROPN
ftr-316	82	45	25	25	NUM
ftr-316	82	46	,	,	PUNCT
ftr-316	82	47	1999	1999	NUM
ftr-316	82	48	,	,	PUNCT
ftr-316	82	49	t.i.a.s	t.i.a.s	PROPN
ftr-316	82	50	.	.	NOUN
ftr-316	82	51	13020	13020	NUM
ftr-316	82	52	,	,	PUNCT
ftr-316	82	53	http://www.irs/gov/pub/irstrty/venezu.pdf	http://www.irs/gov/pub/irstrty/venezu.pdf	NOUN
ftr-316	82	54	.	.	PUNCT
ftr-316	83	1	15	15	NUM
ftr-316	83	2	.	.	PUNCT
ftr-316	84	1	in	in	ADP
ftr-316	84	2	accordance	accordance	NOUN
ftr-316	84	3	with	with	ADP
ftr-316	84	4	law	law	NOUN
ftr-316	84	5	no	no	NOUN
ftr-316	84	6	.	.	PUNCT
ftr-316	85	1	20.455	20.455	NUM
ftr-316	85	2	—	—	PUNCT
ftr-316	85	3	enacted	enact	VERB
ftr-316	85	4	partially	partially	ADV
ftr-316	85	5	to	to	PART
ftr-316	85	6	finance	finance	VERB
ftr-316	85	7	chile	chile	PROPN
ftr-316	85	8	’s	’s	PART
ftr-316	85	9	reconstruction	reconstruction	NOUN
ftr-316	85	10	efforts	effort	NOUN
ftr-316	85	11	after	after	ADP
ftr-316	85	12	the	the	DET
ftr-316	85	13	2010	2010	NUM
ftr-316	85	14	earthquake	earthquake	NOUN
ftr-316	85	15	—	—	PUNCT
ftr-316	85	16	first	first	ADJ
ftr-316	85	17	category	category	NOUN
ftr-316	85	18	tax	tax	NOUN
ftr-316	85	19	is	be	AUX
ftr-316	85	20	currently	currently	ADV
ftr-316	85	21	set	set	VERB
ftr-316	85	22	at	at	ADP
ftr-316	85	23	20	20	NUM
ftr-316	85	24	percent	percent	NOUN
ftr-316	85	25	for	for	ADP
ftr-316	85	26	2011	2011	NUM
ftr-316	85	27	;	;	PUNCT
ftr-316	85	28	18.5	18.5	NUM
ftr-316	85	29	percent	percent	NOUN
ftr-316	85	30	for	for	ADP
ftr-316	85	31	2012	2012	NUM
ftr-316	85	32	and	and	CCONJ
ftr-316	85	33	17	17	NUM
ftr-316	85	34	percent	percent	NOUN
ftr-316	85	35	for	for	ADP
ftr-316	85	36	2013	2013	NUM
ftr-316	85	37	and	and	CCONJ
ftr-316	85	38	beyond	beyond	ADP
ftr-316	85	39	.	.	PUNCT
ftr-316	86	1	law	law	NOUN
ftr-316	86	2	no	no	NOUN
ftr-316	86	3	.	.	PUNCT
ftr-316	87	1	20.455	20.455	NUM
ftr-316	87	2	,	,	PUNCT
ftr-316	87	3	july	july	PROPN
ftr-316	87	4	31	31	NUM
ftr-316	87	5	,	,	PUNCT
ftr-316	87	6	2010	2010	NUM
ftr-316	87	7	,	,	PUNCT
ftr-316	87	8	diario	diario	PROPN
ftr-316	87	9	oficial	oficial	PROPN
ftr-316	88	1	[	[	X
ftr-316	88	2	d.o	d.o	PROPN
ftr-316	88	3	.	.	PROPN
ftr-316	88	4	]	]	PUNCT
ftr-316	88	5	(	(	PUNCT
ftr-316	88	6	chile	chile	PROPN
ftr-316	88	7	)	)	PUNCT
ftr-316	88	8	.	.	PUNCT
ftr-316	89	1	46	46	NUM
ftr-316	89	2	florida	florida	PROPN
ftr-316	89	3	tax	tax	NOUN
ftr-316	89	4	review	review	NOUN
ftr-316	89	5	[	[	X
ftr-316	89	6	vol.13:2	vol.13:2	NOUN
ftr-316	89	7	ii	ii	NOUN
ftr-316	89	8	.	.	PUNCT
ftr-316	90	1	taxation	taxation	NOUN
ftr-316	90	2	of	of	ADP
ftr-316	90	3	business	business	NOUN
ftr-316	90	4	and	and	CCONJ
ftr-316	90	5	investment	investment	NOUN
ftr-316	90	6	income	income	NOUN
ftr-316	90	7	in	in	ADP
ftr-316	90	8	chile	chile	PROPN
ftr-316	90	9	and	and	CCONJ
ftr-316	90	10	the	the	DET
ftr-316	90	11	united	united	PROPN
ftr-316	90	12	states	states	PROPN
ftr-316	90	13	this	this	DET
ftr-316	90	14	section	section	NOUN
ftr-316	90	15	will	will	AUX
ftr-316	90	16	review	review	VERB
ftr-316	90	17	introductory	introductory	ADJ
ftr-316	90	18	aspects	aspect	NOUN
ftr-316	90	19	of	of	ADP
ftr-316	90	20	the	the	DET
ftr-316	90	21	united	united	PROPN
ftr-316	90	22	states	states	PROPN
ftr-316	90	23	and	and	CCONJ
ftr-316	90	24	chilean	chilean	ADJ
ftr-316	90	25	tax	tax	NOUN
ftr-316	90	26	systems	system	NOUN
ftr-316	90	27	regarding	regard	VERB
ftr-316	90	28	investment	investment	NOUN
ftr-316	90	29	income	income	NOUN
ftr-316	90	30	such	such	ADJ
ftr-316	90	31	as	as	ADP
ftr-316	90	32	business	business	NOUN
ftr-316	90	33	profits	profit	NOUN
ftr-316	90	34	,	,	PUNCT
ftr-316	90	35	dividends	dividend	NOUN
ftr-316	90	36	,	,	PUNCT
ftr-316	90	37	interest	interest	NOUN
ftr-316	90	38	,	,	PUNCT
ftr-316	90	39	royalties	royalty	NOUN
ftr-316	90	40	,	,	PUNCT
ftr-316	90	41	and	and	CCONJ
ftr-316	90	42	capital	capital	NOUN
ftr-316	90	43	gains	gain	NOUN
ftr-316	90	44	.	.	PUNCT
ftr-316	91	1	in	in	ADP
ftr-316	91	2	order	order	NOUN
ftr-316	91	3	to	to	PART
ftr-316	91	4	provide	provide	VERB
ftr-316	91	5	a	a	DET
ftr-316	91	6	practical	practical	ADJ
ftr-316	91	7	approach	approach	NOUN
ftr-316	91	8	to	to	ADP
ftr-316	91	9	the	the	DET
ftr-316	91	10	matter	matter	NOUN
ftr-316	91	11	,	,	PUNCT
ftr-316	91	12	this	this	DET
ftr-316	91	13	section	section	NOUN
ftr-316	91	14	will	will	AUX
ftr-316	91	15	analyze	analyze	VERB
ftr-316	91	16	the	the	DET
ftr-316	91	17	current	current	ADJ
ftr-316	91	18	taxation	taxation	NOUN
ftr-316	91	19	of	of	ADP
ftr-316	91	20	a	a	DET
ftr-316	91	21	corporation	corporation	NOUN
ftr-316	91	22	incorporated	incorporate	VERB
ftr-316	91	23	in	in	ADP
ftr-316	91	24	the	the	DET
ftr-316	91	25	united	united	PROPN
ftr-316	91	26	states	states	PROPN
ftr-316	91	27	that	that	PRON
ftr-316	91	28	obtains	obtain	VERB
ftr-316	91	29	these	these	DET
ftr-316	91	30	types	type	NOUN
ftr-316	91	31	of	of	ADP
ftr-316	91	32	profits	profit	NOUN
ftr-316	91	33	in	in	ADP
ftr-316	91	34	chile	chile	NOUN
ftr-316	91	35	and	and	CCONJ
ftr-316	91	36	vice	vice	ADV
ftr-316	91	37	versa	versa	ADV
ftr-316	91	38	to	to	PART
ftr-316	91	39	compare	compare	VERB
ftr-316	91	40	it	it	PRON
ftr-316	91	41	with	with	ADP
ftr-316	91	42	the	the	DET
ftr-316	91	43	taxation	taxation	NOUN
ftr-316	91	44	after	after	SCONJ
ftr-316	91	45	the	the	DET
ftr-316	91	46	treaty	treaty	NOUN
ftr-316	91	47	is	be	AUX
ftr-316	91	48	in	in	ADP
ftr-316	91	49	force	force	NOUN
ftr-316	91	50	in	in	ADP
ftr-316	91	51	the	the	DET
ftr-316	91	52	next	next	ADJ
ftr-316	91	53	section	section	NOUN
ftr-316	91	54	.	.	PUNCT
ftr-316	92	1	1	1	X
ftr-316	92	2	.	.	X
ftr-316	92	3	taxation	taxation	NOUN
ftr-316	92	4	of	of	ADP
ftr-316	92	5	business	business	NOUN
ftr-316	92	6	profits	profit	NOUN
ftr-316	92	7	business	business	NOUN
ftr-316	92	8	profits	profit	NOUN
ftr-316	92	9	obtained	obtain	VERB
ftr-316	92	10	by	by	ADP
ftr-316	92	11	a	a	DET
ftr-316	92	12	u.s	u.s	PROPN
ftr-316	92	13	.	.	PROPN
ftr-316	92	14	corporation	corporation	NOUN
ftr-316	92	15	(	(	PUNCT
ftr-316	92	16	“	"	PUNCT
ftr-316	92	17	usco	usco	NOUN
ftr-316	92	18	”	"	PUNCT
ftr-316	92	19	)	)	PUNCT
ftr-316	92	20	in	in	ADP
ftr-316	92	21	chile	chile	PROPN
ftr-316	92	22	that	that	PRON
ftr-316	92	23	are	be	AUX
ftr-316	92	24	considered	consider	VERB
ftr-316	92	25	chilean	chilean	ADJ
ftr-316	92	26	source	source	NOUN
ftr-316	92	27	are	be	AUX
ftr-316	92	28	generally	generally	ADV
ftr-316	92	29	taxable	taxable	ADJ
ftr-316	92	30	with	with	ADP
ftr-316	92	31	the	the	DET
ftr-316	92	32	additional	additional	ADJ
ftr-316	92	33	tax	tax	NOUN
ftr-316	92	34	(	(	PUNCT
ftr-316	92	35	“	"	PUNCT
ftr-316	92	36	impuesto	impuesto	ADJ
ftr-316	92	37	adicional	adicional	PROPN
ftr-316	92	38	”	"	PUNCT
ftr-316	92	39	)	)	PUNCT
ftr-316	92	40	at	at	ADP
ftr-316	92	41	a	a	DET
ftr-316	92	42	flat	flat	ADJ
ftr-316	92	43	rate	rate	NOUN
ftr-316	92	44	of	of	ADP
ftr-316	92	45	35	35	NUM
ftr-316	92	46	percent	percent	NOUN
ftr-316	92	47	under	under	ADP
ftr-316	92	48	sections	section	NOUN
ftr-316	92	49	58	58	NUM
ftr-316	92	50	and	and	CCONJ
ftr-316	92	51	60	60	NUM
ftr-316	92	52	of	of	ADP
ftr-316	92	53	decree	decree	NOUN
ftr-316	92	54	law	law	NOUN
ftr-316	92	55	number	number	NOUN
ftr-316	92	56	824	824	NUM
ftr-316	92	57	of	of	ADP
ftr-316	92	58	1974	1974	NUM
ftr-316	92	59	(	(	PUNCT
ftr-316	92	60	“	"	PUNCT
ftr-316	92	61	chilean	chilean	ADJ
ftr-316	92	62	income	income	NOUN
ftr-316	92	63	tax	tax	NOUN
ftr-316	92	64	law	law	NOUN
ftr-316	92	65	”	"	PUNCT
ftr-316	92	66	or	or	CCONJ
ftr-316	92	67	“	"	PUNCT
ftr-316	92	68	citl	citl	NOUN
ftr-316	92	69	”	"	PUNCT
ftr-316	92	70	)	)	PUNCT
ftr-316	92	71	.	.	PUNCT
ftr-316	93	1	income	income	NOUN
ftr-316	93	2	will	will	AUX
ftr-316	93	3	be	be	AUX
ftr-316	93	4	considered	consider	VERB
ftr-316	93	5	chilean	chilean	ADJ
ftr-316	93	6	source	source	NOUN
ftr-316	93	7	if	if	SCONJ
ftr-316	93	8	it	it	PRON
ftr-316	93	9	arises	arise	VERB
ftr-316	93	10	from	from	ADP
ftr-316	93	11	assets	asset	NOUN
ftr-316	93	12	that	that	PRON
ftr-316	93	13	are	be	AUX
ftr-316	93	14	located	locate	VERB
ftr-316	93	15	in	in	ADP
ftr-316	93	16	the	the	DET
ftr-316	93	17	country	country	NOUN
ftr-316	93	18	or	or	CCONJ
ftr-316	93	19	from	from	ADP
ftr-316	93	20	activities	activity	NOUN
ftr-316	93	21	performed	perform	VERB
ftr-316	93	22	therein.16	therein.16	NOUN
ftr-316	93	23	if	if	SCONJ
ftr-316	93	24	usco	usco	PROPN
ftr-316	93	25	acts	act	VERB
ftr-316	93	26	directly	directly	ADV
ftr-316	93	27	in	in	ADP
ftr-316	93	28	the	the	DET
ftr-316	93	29	country	country	NOUN
ftr-316	93	30	,	,	PUNCT
ftr-316	93	31	the	the	DET
ftr-316	93	32	additional	additional	ADJ
ftr-316	93	33	tax	tax	NOUN
ftr-316	93	34	must	must	AUX
ftr-316	93	35	be	be	AUX
ftr-316	93	36	withheld	withhold	VERB
ftr-316	93	37	by	by	ADP
ftr-316	93	38	the	the	DET
ftr-316	93	39	resident	resident	ADJ
ftr-316	93	40	payor	payor	NOUN
ftr-316	93	41	of	of	ADP
ftr-316	93	42	the	the	DET
ftr-316	93	43	income.17	income.17	NOUN
ftr-316	93	44	if	if	SCONJ
ftr-316	93	45	usco	usco	PROPN
ftr-316	93	46	has	have	VERB
ftr-316	93	47	any	any	DET
ftr-316	93	48	kind	kind	NOUN
ftr-316	93	49	of	of	ADP
ftr-316	93	50	permanent	permanent	ADJ
ftr-316	93	51	establishment	establishment	NOUN
ftr-316	93	52	(	(	PUNCT
ftr-316	93	53	“	"	PUNCT
ftr-316	93	54	pe	pe	INTJ
ftr-316	93	55	”	"	PUNCT
ftr-316	93	56	)	)	PUNCT
ftr-316	93	57	,	,	PUNCT
ftr-316	93	58	such	such	ADJ
ftr-316	93	59	as	as	ADP
ftr-316	93	60	branches	branch	NOUN
ftr-316	93	61	,	,	PUNCT
ftr-316	93	62	offices	office	NOUN
ftr-316	93	63	,	,	PUNCT
ftr-316	93	64	agents	agent	NOUN
ftr-316	93	65	,	,	PUNCT
ftr-316	93	66	or	or	CCONJ
ftr-316	93	67	representatives	representative	NOUN
ftr-316	93	68	,	,	PUNCT
ftr-316	93	69	in	in	ADP
ftr-316	93	70	chile	chile	PROPN
ftr-316	93	71	,	,	PUNCT
ftr-316	93	72	a	a	DET
ftr-316	93	73	35	35	NUM
ftr-316	93	74	percent	percent	NOUN
ftr-316	93	75	additional	additional	ADJ
ftr-316	93	76	tax	tax	NOUN
ftr-316	93	77	will	will	AUX
ftr-316	93	78	be	be	AUX
ftr-316	93	79	assessed	assess	VERB
ftr-316	93	80	on	on	ADP
ftr-316	93	81	the	the	DET
ftr-316	93	82	permanent	permanent	ADJ
ftr-316	93	83	establishment	establishment	NOUN
ftr-316	93	84	on	on	ADP
ftr-316	93	85	a	a	DET
ftr-316	93	86	net	net	ADJ
ftr-316	93	87	basis	basis	NOUN
ftr-316	93	88	on	on	ADP
ftr-316	93	89	any	any	DET
ftr-316	93	90	income	income	NOUN
ftr-316	93	91	distributed	distribute	VERB
ftr-316	93	92	to	to	ADP
ftr-316	93	93	the	the	DET
ftr-316	93	94	united	united	PROPN
ftr-316	93	95	states18	states18	PROPN
ftr-316	93	96	the	the	DET
ftr-316	93	97	concept	concept	NOUN
ftr-316	93	98	of	of	ADP
ftr-316	93	99	pe	pe	PROPN
ftr-316	93	100	is	be	AUX
ftr-316	93	101	not	not	PART
ftr-316	93	102	defined	define	VERB
ftr-316	93	103	in	in	ADP
ftr-316	93	104	the	the	DET
ftr-316	93	105	citl	citl	NOUN
ftr-316	93	106	,	,	PUNCT
ftr-316	93	107	but	but	CCONJ
ftr-316	93	108	the	the	DET
ftr-316	93	109	chilean	chilean	ADJ
ftr-316	93	110	internal	internal	PROPN
ftr-316	93	111	revenue	revenue	NOUN
ftr-316	93	112	service	service	NOUN
ftr-316	93	113	(	(	PUNCT
ftr-316	93	114	“	"	PUNCT
ftr-316	93	115	sii	sii	PROPN
ftr-316	93	116	”	"	PUNCT
ftr-316	93	117	)	)	PUNCT
ftr-316	93	118	recognizes	recognize	VERB
ftr-316	93	119	that	that	SCONJ
ftr-316	93	120	this	this	DET
ftr-316	93	121	concept	concept	NOUN
ftr-316	93	122	must	must	AUX
ftr-316	93	123	be	be	AUX
ftr-316	93	124	broadly	broadly	ADV
ftr-316	93	125	interpreted.19	interpreted.19	NOUN
ftr-316	93	126	it	it	PRON
ftr-316	93	127	basically	basically	ADV
ftr-316	93	128	includes	include	VERB
ftr-316	93	129	any	any	DET
ftr-316	93	130	extension	extension	NOUN
ftr-316	93	131	of	of	ADP
ftr-316	93	132	usco	usco	PROPN
ftr-316	93	133	’s	’s	PART
ftr-316	93	134	activity	activity	NOUN
ftr-316	93	135	in	in	ADP
ftr-316	93	136	chile	chile	PROPN
ftr-316	93	137	,	,	PUNCT
ftr-316	93	138	through	through	ADP
ftr-316	93	139	an	an	DET
ftr-316	93	140	office	office	NOUN
ftr-316	93	141	or	or	CCONJ
ftr-316	93	142	a	a	DET
ftr-316	93	143	fixed	fix	VERB
ftr-316	93	144	place	place	NOUN
ftr-316	93	145	that	that	PRON
ftr-316	93	146	is	be	AUX
ftr-316	93	147	entitled	entitle	VERB
ftr-316	93	148	to	to	PART
ftr-316	93	149	represent	represent	VERB
ftr-316	93	150	usco	usco	NOUN
ftr-316	93	151	and	and	CCONJ
ftr-316	93	152	perform	perform	VERB
ftr-316	93	153	formal	formal	ADJ
ftr-316	93	154	activities	activity	NOUN
ftr-316	93	155	such	such	ADJ
ftr-316	93	156	as	as	ADP
ftr-316	93	157	entering	enter	VERB
ftr-316	93	158	into	into	ADP
ftr-316	93	159	agreements	agreement	NOUN
ftr-316	93	160	as	as	ADP
ftr-316	93	161	per	per	ADP
ftr-316	93	162	usco	usco	NOUN
ftr-316	93	163	’s	’s	PART
ftr-316	93	164	instructions.20	instructions.20	NOUN
ftr-316	93	165	therefore	therefore	ADV
ftr-316	93	166	,	,	PUNCT
ftr-316	93	167	a	a	DET
ftr-316	93	168	small	small	ADJ
ftr-316	93	169	threshold	threshold	NOUN
ftr-316	93	170	of	of	ADP
ftr-316	93	171	activity	activity	NOUN
ftr-316	93	172	is	be	AUX
ftr-316	93	173	sufficient	sufficient	ADJ
ftr-316	93	174	to	to	PART
ftr-316	93	175	consider	consider	VERB
ftr-316	93	176	that	that	DET
ftr-316	93	177	usco	usco	NOUN
ftr-316	93	178	is	be	AUX
ftr-316	93	179	acting	act	VERB
ftr-316	93	180	through	through	ADP
ftr-316	93	181	a	a	DET
ftr-316	93	182	pe	pe	NOUN
ftr-316	93	183	in	in	ADP
ftr-316	93	184	chile.21	chile.21	PROPN
ftr-316	93	185	16	16	NUM
ftr-316	93	186	.	.	PUNCT
ftr-316	94	1	ley	ley	PROPN
ftr-316	94	2	sobre	sobre	PROPN
ftr-316	94	3	impuesto	impuesto	VERB
ftr-316	94	4	a	a	DET
ftr-316	94	5	law	law	NOUN
ftr-316	94	6	renta	renta	NOUN
ftr-316	95	1	[	[	X
ftr-316	95	2	hereinafter	hereinafter	NOUN
ftr-316	95	3	“	"	PUNCT
ftr-316	95	4	l.i.r	l.i.r	PROPN
ftr-316	95	5	.	.	PUNCT
ftr-316	95	6	”	"	PUNCT
ftr-316	96	1	]	]	PUNCT
ftr-316	96	2	,	,	PUNCT
ftr-316	96	3	law	law	NOUN
ftr-316	96	4	no	no	NOUN
ftr-316	96	5	.	.	NOUN
ftr-316	96	6	824	824	NUM
ftr-316	96	7	,	,	PUNCT
ftr-316	96	8	dec	dec	PROPN
ftr-316	96	9	.	.	PROPN
ftr-316	96	10	28	28	NUM
ftr-316	96	11	,	,	PUNCT
ftr-316	96	12	1974	1974	NUM
ftr-316	96	13	,	,	PUNCT
ftr-316	96	14	diario	diario	NOUN
ftr-316	96	15	oficial	oficial	PROPN
ftr-316	97	1	[	[	X
ftr-316	97	2	d.o	d.o	PROPN
ftr-316	97	3	.	.	PROPN
ftr-316	97	4	]	]	PUNCT
ftr-316	97	5	(	(	PUNCT
ftr-316	97	6	chile	chile	PROPN
ftr-316	97	7	)	)	PUNCT
ftr-316	97	8	.	.	PUNCT
ftr-316	98	1	17	17	NUM
ftr-316	98	2	.	.	PUNCT
ftr-316	99	1	l.i.r	l.i.r	PROPN
ftr-316	99	2	.	.	PROPN
ftr-316	99	3	art	art	NOUN
ftr-316	99	4	.	.	PUNCT
ftr-316	100	1	74	74	NUM
ftr-316	100	2	.	.	X
ftr-316	101	1	18	18	NUM
ftr-316	101	2	.	.	PUNCT
ftr-316	101	3	servicio	servicio	PROPN
ftr-316	101	4	de	de	PROPN
ftr-316	101	5	impuestos	impuestos	PROPN
ftr-316	101	6	internos	internos	PROPN
ftr-316	102	1	[	[	X
ftr-316	102	2	s.i.i	s.i.i	NOUN
ftr-316	102	3	.	.	PUNCT
ftr-316	102	4	]	]	PUNCT
ftr-316	102	5	,	,	PUNCT
ftr-316	102	6	oficio	oficio	PROPN
ftr-316	102	7	no	no	INTJ
ftr-316	102	8	.	.	PROPN
ftr-316	102	9	1259	1259	NUM
ftr-316	102	10	,	,	PUNCT
ftr-316	102	11	apr	apr	PROPN
ftr-316	102	12	.	.	PROPN
ftr-316	102	13	29	29	NUM
ftr-316	102	14	,	,	PUNCT
ftr-316	102	15	2005	2005	NUM
ftr-316	102	16	(	(	PUNCT
ftr-316	102	17	chile	chile	PROPN
ftr-316	102	18	)	)	PUNCT
ftr-316	102	19	,	,	PUNCT
ftr-316	102	20	http://www.sii.cl/pagina/jurisprudencia/adminis/2005/otras/ja935.htm	http://www.sii.cl/pagina/jurisprudencia/adminis/2005/otras/ja935.htm	PROPN
ftr-316	102	21	.	.	PUNCT
ftr-316	103	1	19	19	NUM
ftr-316	103	2	.	.	PUNCT
ftr-316	103	3	s.i.i	s.i.i	PROPN
ftr-316	103	4	.	.	PROPN
ftr-316	103	5	,	,	PUNCT
ftr-316	103	6	oficio	oficio	PROPN
ftr-316	103	7	no	no	INTJ
ftr-316	103	8	.	.	NOUN
ftr-316	103	9	2205	2205	NUM
ftr-316	103	10	,	,	PUNCT
ftr-316	103	11	june	june	PROPN
ftr-316	103	12	5	5	NUM
ftr-316	103	13	,	,	PUNCT
ftr-316	103	14	2000	2000	NUM
ftr-316	103	15	(	(	PUNCT
ftr-316	103	16	chile	chile	PROPN
ftr-316	103	17	)	)	PUNCT
ftr-316	103	18	,	,	PUNCT
ftr-316	103	19	http://www.sii.cl/	http://www.sii.cl/	PROPN
ftr-316	103	20	pagina	pagina	PROPN
ftr-316	103	21	/	/	SYM
ftr-316	103	22	jurisprudencia	jurisprudencia	PROPN
ftr-316	103	23	/	/	SYM
ftr-316	103	24	adminis/	adminis/	NUM
ftr-316	103	25	2000	2000	NUM
ftr-316	103	26	/	/	SYM
ftr-316	103	27	renta	renta	PROPN
ftr-316	103	28	/	/	SYM
ftr-316	103	29	junio13.htm	junio13.htm	PROPN
ftr-316	103	30	.	.	PUNCT
ftr-316	104	1	20	20	NUM
ftr-316	104	2	.	.	PUNCT
ftr-316	105	1	i	i	PRON
ftr-316	105	2	d.	d.	PROPN
ftr-316	105	3	21	21	NUM
ftr-316	105	4	.	.	PUNCT
ftr-316	106	1	s.i.i	s.i.i	PROPN
ftr-316	106	2	.	.	PROPN
ftr-316	106	3	,	,	PUNCT
ftr-316	106	4	oficio	oficio	PROPN
ftr-316	106	5	no	no	INTJ
ftr-316	106	6	.	.	NOUN
ftr-316	106	7	2530	2530	NUM
ftr-316	106	8	,	,	PUNCT
ftr-316	106	9	july	july	PROPN
ftr-316	106	10	13	13	NUM
ftr-316	106	11	,	,	PUNCT
ftr-316	106	12	1994	1994	NUM
ftr-316	106	13	(	(	PUNCT
ftr-316	106	14	chile	chile	PROPN
ftr-316	106	15	)	)	PUNCT
ftr-316	106	16	,	,	PUNCT
ftr-316	106	17	http	http	X
ftr-316	106	18	:	:	PUNCT
ftr-316	106	19	www.sii.cl	www.sii.cl	ADJ
ftr-316	106	20	/	/	SYM
ftr-316	106	21	pagina/	pagina/	NUM
ftr-316	106	22	jurisprudencia	jurisprudencia	NOUN
ftr-316	106	23	/	/	SYM
ftr-316	106	24	adminis/1994/	adminis/1994/	NOUN
ftr-316	106	25	renta	renta	PROPN
ftr-316	106	26	/	/	SYM
ftr-316	106	27	jul2.htm	jul2.htm	PROPN
ftr-316	106	28	.	.	PUNCT
ftr-316	107	1	2012	2012	NUM
ftr-316	107	2	]	]	X
ftr-316	107	3	u.s	u.s	PROPN
ftr-316	107	4	.	.	PROPN
ftr-316	107	5	and	and	CCONJ
ftr-316	107	6	chile	chile	PROPN
ftr-316	107	7	tax	tax	NOUN
ftr-316	107	8	treaty	treaty	NOUN
ftr-316	107	9	47	47	NUM
ftr-316	107	10	the	the	DET
ftr-316	107	11	taxation	taxation	NOUN
ftr-316	107	12	of	of	ADP
ftr-316	107	13	profits	profit	NOUN
ftr-316	107	14	obtained	obtain	VERB
ftr-316	107	15	by	by	ADP
ftr-316	107	16	usco	usco	PROPN
ftr-316	107	17	in	in	ADP
ftr-316	107	18	chile	chile	PROPN
ftr-316	107	19	combines	combine	VERB
ftr-316	107	20	corporate	corporate	ADJ
ftr-316	107	21	and	and	CCONJ
ftr-316	107	22	withholding	withholding	NOUN
ftr-316	107	23	taxes	taxis	NOUN
ftr-316	107	24	.	.	PUNCT
ftr-316	108	1	first	first	ADV
ftr-316	108	2	,	,	PUNCT
ftr-316	108	3	once	once	SCONJ
ftr-316	108	4	the	the	DET
ftr-316	108	5	profit	profit	NOUN
ftr-316	108	6	is	be	AUX
ftr-316	108	7	accrued	accrue	VERB
ftr-316	108	8	,	,	PUNCT
ftr-316	108	9	a	a	DET
ftr-316	108	10	20	20	NUM
ftr-316	108	11	percent	percent	NOUN
ftr-316	108	12	corporate	corporate	ADJ
ftr-316	108	13	tax	tax	NOUN
ftr-316	108	14	called	call	VERB
ftr-316	108	15	first	first	ADJ
ftr-316	108	16	category	category	NOUN
ftr-316	108	17	tax	tax	NOUN
ftr-316	108	18	(	(	PUNCT
ftr-316	108	19	“	"	PUNCT
ftr-316	108	20	impuesto	impuesto	PROPN
ftr-316	108	21	de	de	PROPN
ftr-316	108	22	primera	primera	PROPN
ftr-316	108	23	categoría	categoría	PROPN
ftr-316	108	24	”	"	PUNCT
ftr-316	108	25	)	)	PUNCT
ftr-316	108	26	is	be	AUX
ftr-316	108	27	assessed	assess	VERB
ftr-316	108	28	on	on	ADP
ftr-316	108	29	the	the	DET
ftr-316	108	30	business	business	NOUN
ftr-316	108	31	’s	’s	PART
ftr-316	108	32	annual	annual	ADJ
ftr-316	108	33	taxable	taxable	ADJ
ftr-316	108	34	income	income	NOUN
ftr-316	108	35	determined	determine	VERB
ftr-316	108	36	on	on	ADP
ftr-316	108	37	an	an	DET
ftr-316	108	38	accrual	accrual	ADJ
ftr-316	108	39	basis.22	basis.22	NOUN
ftr-316	108	40	if	if	SCONJ
ftr-316	108	41	usco	usco	ADJ
ftr-316	108	42	acts	act	VERB
ftr-316	108	43	in	in	ADP
ftr-316	108	44	chile	chile	NOUN
ftr-316	108	45	through	through	ADP
ftr-316	108	46	a	a	DET
ftr-316	108	47	subsidiary	subsidiary	NOUN
ftr-316	108	48	,	,	PUNCT
ftr-316	108	49	the	the	DET
ftr-316	108	50	additional	additional	ADJ
ftr-316	108	51	tax	tax	NOUN
ftr-316	108	52	is	be	AUX
ftr-316	108	53	levied	levy	VERB
ftr-316	108	54	only	only	ADV
ftr-316	108	55	when	when	SCONJ
ftr-316	108	56	business	business	NOUN
ftr-316	108	57	profits	profit	NOUN
ftr-316	108	58	are	be	AUX
ftr-316	108	59	distributed	distribute	VERB
ftr-316	108	60	to	to	ADP
ftr-316	108	61	usco	usco	PROPN
ftr-316	108	62	.	.	PUNCT
ftr-316	109	1	in	in	ADP
ftr-316	109	2	consequence	consequence	NOUN
ftr-316	109	3	,	,	PUNCT
ftr-316	109	4	if	if	SCONJ
ftr-316	109	5	the	the	DET
ftr-316	109	6	subsidiary	subsidiary	NOUN
ftr-316	109	7	does	do	AUX
ftr-316	109	8	not	not	PART
ftr-316	109	9	remit	remit	VERB
ftr-316	109	10	profits	profit	NOUN
ftr-316	109	11	to	to	ADP
ftr-316	109	12	the	the	DET
ftr-316	109	13	parent	parent	NOUN
ftr-316	109	14	,	,	PUNCT
ftr-316	109	15	the	the	DET
ftr-316	109	16	additional	additional	ADJ
ftr-316	109	17	tax	tax	NOUN
ftr-316	109	18	can	can	AUX
ftr-316	109	19	be	be	AUX
ftr-316	109	20	deferred	defer	VERB
ftr-316	109	21	.	.	PUNCT
ftr-316	110	1	the	the	DET
ftr-316	110	2	total	total	ADJ
ftr-316	110	3	effective	effective	ADJ
ftr-316	110	4	rate	rate	NOUN
ftr-316	110	5	payable	payable	ADJ
ftr-316	110	6	on	on	ADP
ftr-316	110	7	profits	profit	NOUN
ftr-316	110	8	remitted	remit	VERB
ftr-316	110	9	abroad	abroad	ADV
ftr-316	110	10	to	to	ADP
ftr-316	110	11	a	a	DET
ftr-316	110	12	nonresident	nonresident	ADJ
ftr-316	110	13	partner	partner	NOUN
ftr-316	110	14	or	or	CCONJ
ftr-316	110	15	shareholder	shareholder	NOUN
ftr-316	110	16	,	,	PUNCT
ftr-316	110	17	as	as	SCONJ
ftr-316	110	18	the	the	DET
ftr-316	110	19	case	case	NOUN
ftr-316	110	20	may	may	AUX
ftr-316	110	21	be	be	AUX
ftr-316	110	22	,	,	PUNCT
ftr-316	110	23	is	be	AUX
ftr-316	110	24	normally	normally	ADV
ftr-316	110	25	35	35	NUM
ftr-316	110	26	percent	percent	NOUN
ftr-316	110	27	because	because	SCONJ
ftr-316	110	28	the	the	DET
ftr-316	110	29	20	20	NUM
ftr-316	110	30	percent	percent	NOUN
ftr-316	110	31	corporate	corporate	ADJ
ftr-316	110	32	tax	tax	NOUN
ftr-316	110	33	is	be	AUX
ftr-316	110	34	generally	generally	ADV
ftr-316	110	35	credited	credit	VERB
ftr-316	110	36	against	against	ADP
ftr-316	110	37	the	the	DET
ftr-316	110	38	amount	amount	NOUN
ftr-316	110	39	due	due	ADJ
ftr-316	110	40	at	at	ADP
ftr-316	110	41	the	the	DET
ftr-316	110	42	second	second	ADJ
ftr-316	110	43	level	level	NOUN
ftr-316	110	44	of	of	ADP
ftr-316	110	45	taxation.23	taxation.23	NOUN
ftr-316	110	46	on	on	ADP
ftr-316	110	47	the	the	DET
ftr-316	110	48	other	other	ADJ
ftr-316	110	49	hand	hand	NOUN
ftr-316	110	50	,	,	PUNCT
ftr-316	110	51	in	in	ADP
ftr-316	110	52	order	order	NOUN
ftr-316	110	53	to	to	PART
ftr-316	110	54	determine	determine	VERB
ftr-316	110	55	the	the	DET
ftr-316	110	56	taxation	taxation	NOUN
ftr-316	110	57	of	of	ADP
ftr-316	110	58	business	business	NOUN
ftr-316	110	59	profits	profit	NOUN
ftr-316	110	60	of	of	ADP
ftr-316	110	61	a	a	DET
ftr-316	110	62	chilean	chilean	ADJ
ftr-316	110	63	corporation	corporation	NOUN
ftr-316	110	64	(	(	PUNCT
ftr-316	110	65	“	"	PUNCT
ftr-316	110	66	chileco	chileco	PROPN
ftr-316	110	67	”	"	PUNCT
ftr-316	110	68	)	)	PUNCT
ftr-316	110	69	obtained	obtain	VERB
ftr-316	110	70	in	in	ADP
ftr-316	110	71	the	the	DET
ftr-316	110	72	united	united	PROPN
ftr-316	110	73	states	states	PROPN
ftr-316	110	74	,	,	PUNCT
ftr-316	110	75	two	two	NUM
ftr-316	110	76	key	key	ADJ
ftr-316	110	77	elements	element	NOUN
ftr-316	110	78	must	must	AUX
ftr-316	110	79	be	be	AUX
ftr-316	110	80	analyzed	analyze	VERB
ftr-316	110	81	:	:	PUNCT
ftr-316	110	82	whether	whether	SCONJ
ftr-316	110	83	chileco	chileco	NOUN
ftr-316	110	84	is	be	AUX
ftr-316	110	85	engaged	engage	VERB
ftr-316	110	86	in	in	ADP
ftr-316	110	87	a	a	DET
ftr-316	110	88	u.s	u.s	PROPN
ftr-316	110	89	.	.	PROPN
ftr-316	110	90	trade	trade	NOUN
ftr-316	110	91	or	or	CCONJ
ftr-316	110	92	business	business	NOUN
ftr-316	110	93	and	and	CCONJ
ftr-316	110	94	whether	whether	SCONJ
ftr-316	110	95	its	its	PRON
ftr-316	110	96	income	income	NOUN
ftr-316	110	97	is	be	AUX
ftr-316	110	98	effectively	effectively	ADV
ftr-316	110	99	connected	connect	VERB
ftr-316	110	100	to	to	ADP
ftr-316	110	101	a	a	DET
ftr-316	110	102	u.s	u.s	PROPN
ftr-316	110	103	.	.	PROPN
ftr-316	110	104	source	source	NOUN
ftr-316	110	105	trade	trade	NOUN
ftr-316	110	106	or	or	CCONJ
ftr-316	110	107	business.24	business.24	VERB
ftr-316	110	108	under	under	ADP
ftr-316	110	109	section	section	NOUN
ftr-316	110	110	882	882	NUM
ftr-316	110	111	of	of	ADP
ftr-316	110	112	the	the	DET
ftr-316	110	113	internal	internal	ADJ
ftr-316	110	114	revenue	revenue	NOUN
ftr-316	110	115	code	code	NOUN
ftr-316	110	116	(	(	PUNCT
ftr-316	110	117	“	"	PUNCT
ftr-316	110	118	irc	irc	PROPN
ftr-316	110	119	”	"	PUNCT
ftr-316	110	120	)	)	PUNCT
ftr-316	110	121	,	,	PUNCT
ftr-316	110	122	if	if	SCONJ
ftr-316	110	123	chileco	chileco	NOUN
ftr-316	110	124	is	be	AUX
ftr-316	110	125	engaged	engage	VERB
ftr-316	110	126	in	in	ADP
ftr-316	110	127	a	a	DET
ftr-316	110	128	u.s	u.s	PROPN
ftr-316	110	129	.	.	PROPN
ftr-316	110	130	trade	trade	NOUN
ftr-316	110	131	or	or	CCONJ
ftr-316	110	132	business	business	NOUN
ftr-316	110	133	,	,	PUNCT
ftr-316	110	134	it	it	PRON
ftr-316	110	135	is	be	AUX
ftr-316	110	136	taxable	taxable	ADJ
ftr-316	110	137	on	on	ADP
ftr-316	110	138	its	its	PRON
ftr-316	110	139	net	net	ADJ
ftr-316	110	140	effectively	effectively	ADV
ftr-316	110	141	connected	connect	VERB
ftr-316	110	142	income	income	NOUN
ftr-316	110	143	at	at	ADP
ftr-316	110	144	normal	normal	ADJ
ftr-316	110	145	corporate	corporate	ADJ
ftr-316	110	146	rates	rate	NOUN
ftr-316	110	147	(	(	PUNCT
ftr-316	110	148	generally	generally	ADV
ftr-316	110	149	35	35	NUM
ftr-316	110	150	percent);25	percent);25	NOUN
ftr-316	110	151	otherwise	otherwise	ADV
ftr-316	110	152	,	,	PUNCT
ftr-316	110	153	such	such	ADJ
ftr-316	110	154	income	income	NOUN
ftr-316	110	155	will	will	AUX
ftr-316	110	156	be	be	AUX
ftr-316	110	157	taxable	taxable	ADJ
ftr-316	110	158	at	at	ADP
ftr-316	110	159	a	a	DET
ftr-316	110	160	flat	flat	ADJ
ftr-316	110	161	30	30	NUM
ftr-316	110	162	percent	percent	NOUN
ftr-316	110	163	on	on	ADP
ftr-316	110	164	a	a	DET
ftr-316	110	165	gross	gross	ADJ
ftr-316	110	166	basis.26	basis.26	NOUN
ftr-316	110	167	the	the	DET
ftr-316	110	168	determination	determination	NOUN
ftr-316	110	169	of	of	ADP
ftr-316	110	170	whether	whether	SCONJ
ftr-316	110	171	chileco	chileco	NOUN
ftr-316	110	172	is	be	AUX
ftr-316	110	173	engaged	engage	VERB
ftr-316	110	174	in	in	ADP
ftr-316	110	175	a	a	DET
ftr-316	110	176	u.s	u.s	PROPN
ftr-316	110	177	.	.	PROPN
ftr-316	110	178	trade	trade	NOUN
ftr-316	110	179	or	or	CCONJ
ftr-316	110	180	business	business	NOUN
ftr-316	110	181	is	be	AUX
ftr-316	110	182	done	do	VERB
ftr-316	110	183	on	on	ADP
ftr-316	110	184	a	a	DET
ftr-316	110	185	case	case	NOUN
ftr-316	110	186	-	-	PUNCT
ftr-316	110	187	by	by	ADP
ftr-316	110	188	-	-	PUNCT
ftr-316	110	189	case	case	NOUN
ftr-316	110	190	basis	basis	NOUN
ftr-316	110	191	and	and	CCONJ
ftr-316	110	192	is	be	AUX
ftr-316	110	193	analogous	analogous	ADJ
ftr-316	110	194	to	to	ADP
ftr-316	110	195	the	the	DET
ftr-316	110	196	concept	concept	NOUN
ftr-316	110	197	of	of	ADP
ftr-316	110	198	“	"	PUNCT
ftr-316	110	199	permanent	permanent	ADJ
ftr-316	110	200	establishment	establishment	NOUN
ftr-316	110	201	,	,	PUNCT
ftr-316	110	202	”	"	PUNCT
ftr-316	110	203	whereas	whereas	SCONJ
ftr-316	110	204	the	the	DET
ftr-316	110	205	concept	concept	NOUN
ftr-316	110	206	of	of	ADP
ftr-316	110	207	“	"	PUNCT
ftr-316	110	208	effectively	effectively	ADV
ftr-316	110	209	connected	connect	VERB
ftr-316	110	210	”	"	PUNCT
ftr-316	110	211	is	be	AUX
ftr-316	110	212	analogous	analogous	ADJ
ftr-316	110	213	to	to	ADP
ftr-316	110	214	the	the	DET
ftr-316	110	215	“	"	PUNCT
ftr-316	110	216	attributable	attributable	ADJ
ftr-316	110	217	”	"	PUNCT
ftr-316	110	218	notion	notion	NOUN
ftr-316	110	219	under	under	ADP
ftr-316	110	220	article	article	NOUN
ftr-316	110	221	7	7	NUM
ftr-316	110	222	of	of	ADP
ftr-316	110	223	the	the	DET
ftr-316	110	224	oecd	oecd	PROPN
ftr-316	110	225	model.27	model.27	PROPN
ftr-316	110	226	generally	generally	ADV
ftr-316	110	227	speaking	speak	VERB
ftr-316	110	228	,	,	PUNCT
ftr-316	110	229	there	there	PRON
ftr-316	110	230	are	be	VERB
ftr-316	110	231	four28	four28	NOUN
ftr-316	110	232	categories	category	NOUN
ftr-316	110	233	of	of	ADP
ftr-316	110	234	effectively	effectively	ADV
ftr-316	110	235	connected	connected	ADJ
ftr-316	110	236	income	income	NOUN
ftr-316	110	237	for	for	ADP
ftr-316	110	238	chilean	chilean	ADJ
ftr-316	110	239	corporations	corporation	NOUN
ftr-316	110	240	currently	currently	ADV
ftr-316	110	241	engaged	engage	VERB
ftr-316	110	242	in	in	ADP
ftr-316	110	243	the	the	DET
ftr-316	110	244	conduct	conduct	NOUN
ftr-316	110	245	of	of	ADP
ftr-316	110	246	a	a	DET
ftr-316	110	247	trade	trade	NOUN
ftr-316	110	248	or	or	CCONJ
ftr-316	110	249	business	business	NOUN
ftr-316	110	250	in	in	ADP
ftr-316	110	251	the	the	DET
ftr-316	110	252	united	united	PROPN
ftr-316	110	253	states.29	states.29	PROPN
ftr-316	110	254	the	the	DET
ftr-316	110	255	first	first	ADJ
ftr-316	110	256	and	and	CCONJ
ftr-316	110	257	second	second	ADJ
ftr-316	110	258	categories	category	NOUN
ftr-316	110	259	encompass	encompass	VERB
ftr-316	110	260	investment	investment	NOUN
ftr-316	110	261	income	income	NOUN
ftr-316	110	262	such	such	ADJ
ftr-316	110	263	as	as	ADP
ftr-316	110	264	capital	capital	NOUN
ftr-316	110	265	gains	gain	NOUN
ftr-316	110	266	,	,	PUNCT
ftr-316	110	267	fixed	fix	VERB
ftr-316	110	268	or	or	CCONJ
ftr-316	110	269	determinable	determinable	VERB
ftr-316	110	270	annual	annual	ADJ
ftr-316	110	271	or	or	CCONJ
ftr-316	110	272	periodical	periodical	ADJ
ftr-316	110	273	income	income	NOUN
ftr-316	110	274	,	,	PUNCT
ftr-316	110	275	and	and	CCONJ
ftr-316	110	276	certain	certain	ADJ
ftr-316	110	277	other	other	ADJ
ftr-316	110	278	income	income	NOUN
ftr-316	110	279	that	that	PRON
ftr-316	110	280	is	be	AUX
ftr-316	110	281	treated	treat	VERB
ftr-316	110	282	similarly	similarly	ADV
ftr-316	110	283	.	.	PUNCT
ftr-316	111	1	as	as	ADP
ftr-316	111	2	a	a	DET
ftr-316	111	3	consequence	consequence	NOUN
ftr-316	111	4	,	,	PUNCT
ftr-316	111	5	investment	investment	NOUN
ftr-316	111	6	income	income	NOUN
ftr-316	111	7	will	will	AUX
ftr-316	111	8	be	be	AUX
ftr-316	111	9	considered	consider	VERB
ftr-316	111	10	effectively	effectively	ADV
ftr-316	111	11	connected	connect	VERB
ftr-316	111	12	if	if	SCONJ
ftr-316	111	13	it	it	PRON
ftr-316	111	14	satisfies	satisfy	VERB
ftr-316	111	15	tests	test	NOUN
ftr-316	111	16	(	(	PUNCT
ftr-316	111	17	the	the	DET
ftr-316	111	18	asset	asset	NOUN
ftr-316	111	19	use	use	VERB
ftr-316	111	20	test	test	NOUN
ftr-316	111	21	and	and	CCONJ
ftr-316	111	22	the	the	DET
ftr-316	111	23	business	business	NOUN
ftr-316	111	24	22	22	NUM
ftr-316	111	25	.	.	PUNCT
ftr-316	112	1	l.i.r	l.i.r	PROPN
ftr-316	112	2	.	.	PUNCT
ftr-316	112	3	art	art	NOUN
ftr-316	112	4	.	.	PUNCT
ftr-316	113	1	15	15	NUM
ftr-316	113	2	.	.	X
ftr-316	114	1	23	23	NUM
ftr-316	114	2	.	.	PUNCT
ftr-316	115	1	l.i.r	l.i.r	PROPN
ftr-316	115	2	.	.	PROPN
ftr-316	115	3	art	art	NOUN
ftr-316	115	4	.	.	PUNCT
ftr-316	116	1	63	63	NUM
ftr-316	116	2	.	.	X
ftr-316	117	1	24	24	NUM
ftr-316	117	2	.	.	PUNCT
ftr-316	118	1	see	see	VERB
ftr-316	118	2	paul	paul	PROPN
ftr-316	118	3	r.	r.	PROPN
ftr-316	118	4	mcdaniel	mcdaniel	PROPN
ftr-316	118	5	et	et	PROPN
ftr-316	118	6	al	al	PROPN
ftr-316	118	7	.	.	PROPN
ftr-316	118	8	,	,	PUNCT
ftr-316	118	9	introduction	introduction	NOUN
ftr-316	118	10	to	to	ADP
ftr-316	118	11	united	united	PROPN
ftr-316	118	12	states	states	PROPN
ftr-316	118	13	international	international	PROPN
ftr-316	118	14	taxation	taxation	NOUN
ftr-316	118	15	72	72	NUM
ftr-316	118	16	(	(	PUNCT
ftr-316	118	17	aspen	aspen	NOUN
ftr-316	118	18	publisher	publisher	NOUN
ftr-316	118	19	5th	5th	ADJ
ftr-316	118	20	ed	ed	NOUN
ftr-316	118	21	.	.	PROPN
ftr-316	118	22	2005	2005	NUM
ftr-316	118	23	)	)	PUNCT
ftr-316	118	24	.	.	PUNCT
ftr-316	119	1	25	25	NUM
ftr-316	119	2	.	.	PUNCT
ftr-316	119	3	i.r.c	i.r.c	NOUN
ftr-316	119	4	.	.	PUNCT
ftr-316	120	1	§	§	PROPN
ftr-316	120	2	882	882	NUM
ftr-316	120	3	.	.	NOUN
ftr-316	120	4	26	26	NUM
ftr-316	120	5	.	.	PUNCT
ftr-316	120	6	i.r.c	i.r.c	NOUN
ftr-316	120	7	.	.	PUNCT
ftr-316	121	1	§	§	PROPN
ftr-316	121	2	881	881	NUM
ftr-316	121	3	.	.	PUNCT
ftr-316	121	4	27	27	NUM
ftr-316	121	5	.	.	PUNCT
ftr-316	122	1	mcdaniel	mcdaniel	PROPN
ftr-316	122	2	et	et	PROPN
ftr-316	122	3	al	al	PROPN
ftr-316	122	4	.	.	PROPN
ftr-316	122	5	,	,	PUNCT
ftr-316	122	6	supra	supra	PROPN
ftr-316	122	7	note	note	PROPN
ftr-316	122	8	24	24	NUM
ftr-316	122	9	,	,	PUNCT
ftr-316	122	10	at	at	ADP
ftr-316	122	11	54	54	NUM
ftr-316	122	12	.	.	PUNCT
ftr-316	122	13	28	28	NUM
ftr-316	122	14	.	.	PUNCT
ftr-316	123	1	there	there	PRON
ftr-316	123	2	are	be	VERB
ftr-316	123	3	actually	actually	ADV
ftr-316	123	4	five	five	NUM
ftr-316	123	5	categories	category	NOUN
ftr-316	123	6	,	,	PUNCT
ftr-316	123	7	but	but	CCONJ
ftr-316	123	8	due	due	ADP
ftr-316	123	9	to	to	ADP
ftr-316	123	10	the	the	DET
ftr-316	123	11	similarities	similarity	NOUN
ftr-316	123	12	among	among	ADP
ftr-316	123	13	capital	capital	NOUN
ftr-316	123	14	gains	gain	NOUN
ftr-316	123	15	and	and	CCONJ
ftr-316	123	16	fixed	fix	VERB
ftr-316	123	17	or	or	CCONJ
ftr-316	123	18	determinable	determinable	ADJ
ftr-316	123	19	,	,	PUNCT
ftr-316	123	20	annual	annual	ADJ
ftr-316	123	21	or	or	CCONJ
ftr-316	123	22	periodical	periodical	ADJ
ftr-316	123	23	income	income	NOUN
ftr-316	123	24	,	,	PUNCT
ftr-316	123	25	they	they	PRON
ftr-316	123	26	are	be	AUX
ftr-316	123	27	treated	treat	VERB
ftr-316	123	28	together	together	ADV
ftr-316	123	29	for	for	ADP
ftr-316	123	30	practical	practical	ADJ
ftr-316	123	31	purposes	purpose	NOUN
ftr-316	123	32	.	.	PUNCT
ftr-316	124	1	29	29	NUM
ftr-316	124	2	.	.	PUNCT
ftr-316	124	3	i.r.c	i.r.c	NOUN
ftr-316	124	4	.	.	PUNCT
ftr-316	125	1	§	§	PROPN
ftr-316	125	2	864(c	864(c	PROPN
ftr-316	125	3	)	)	PUNCT
ftr-316	125	4	.	.	PUNCT
ftr-316	126	1	48	48	NUM
ftr-316	126	2	florida	florida	PROPN
ftr-316	126	3	tax	tax	NOUN
ftr-316	126	4	review	review	NOUN
ftr-316	126	5	[	[	X
ftr-316	126	6	vol.13:2	vol.13:2	NOUN
ftr-316	126	7	activity	activity	NOUN
ftr-316	126	8	test	test	NOUN
ftr-316	126	9	)	)	PUNCT
ftr-316	126	10	designed	design	VERB
ftr-316	126	11	to	to	PART
ftr-316	126	12	determine	determine	VERB
ftr-316	126	13	whether	whether	SCONJ
ftr-316	126	14	they	they	PRON
ftr-316	126	15	have	have	VERB
ftr-316	126	16	sufficient	sufficient	ADJ
ftr-316	126	17	economic	economic	ADJ
ftr-316	126	18	nexus	nexus	NOUN
ftr-316	126	19	to	to	ADP
ftr-316	126	20	the	the	DET
ftr-316	126	21	u.s	u.s	PROPN
ftr-316	126	22	.	.	PROPN
ftr-316	126	23	trade	trade	PROPN
ftr-316	126	24	or	or	CCONJ
ftr-316	126	25	business.30	business.30	NOUN
ftr-316	126	26	fixed	fix	VERB
ftr-316	126	27	or	or	CCONJ
ftr-316	126	28	determinable	determinable	ADJ
ftr-316	126	29	,	,	PUNCT
ftr-316	126	30	annual	annual	ADJ
ftr-316	126	31	or	or	CCONJ
ftr-316	126	32	periodical	periodical	ADJ
ftr-316	126	33	income	income	NOUN
ftr-316	126	34	includes	include	VERB
ftr-316	126	35	interest	interest	NOUN
ftr-316	126	36	,	,	PUNCT
ftr-316	126	37	dividends	dividend	NOUN
ftr-316	126	38	,	,	PUNCT
ftr-316	126	39	rents	rent	NOUN
ftr-316	126	40	,	,	PUNCT
ftr-316	126	41	royalties	royalty	NOUN
ftr-316	126	42	,	,	PUNCT
ftr-316	126	43	salaries	salary	NOUN
ftr-316	126	44	and	and	CCONJ
ftr-316	126	45	wages	wage	NOUN
ftr-316	126	46	(	(	PUNCT
ftr-316	126	47	in	in	ADP
ftr-316	126	48	the	the	DET
ftr-316	126	49	case	case	NOUN
ftr-316	126	50	of	of	ADP
ftr-316	126	51	individuals	individual	NOUN
ftr-316	126	52	)	)	PUNCT
ftr-316	126	53	,	,	PUNCT
ftr-316	126	54	premiums	premium	NOUN
ftr-316	126	55	,	,	PUNCT
ftr-316	126	56	annuities	annuity	NOUN
ftr-316	126	57	,	,	PUNCT
ftr-316	126	58	and	and	CCONJ
ftr-316	126	59	other	other	ADJ
ftr-316	126	60	forms	form	NOUN
ftr-316	126	61	of	of	ADP
ftr-316	126	62	compensation.31	compensation.31	PROPN
ftr-316	126	63	third	third	ADJ
ftr-316	126	64	,	,	PUNCT
ftr-316	126	65	capital	capital	NOUN
ftr-316	126	66	gains	gain	NOUN
ftr-316	126	67	derived	derive	VERB
ftr-316	126	68	from	from	ADP
ftr-316	126	69	the	the	DET
ftr-316	126	70	disposal	disposal	NOUN
ftr-316	126	71	of	of	ADP
ftr-316	126	72	u.s	u.s	PROPN
ftr-316	126	73	.	.	PROPN
ftr-316	126	74	real	real	ADJ
ftr-316	126	75	property	property	NOUN
ftr-316	126	76	investment	investment	NOUN
ftr-316	126	77	are	be	AUX
ftr-316	126	78	treated	treat	VERB
ftr-316	126	79	as	as	SCONJ
ftr-316	126	80	if	if	SCONJ
ftr-316	126	81	chileco	chileco	PROPN
ftr-316	126	82	were	be	AUX
ftr-316	126	83	engaged	engage	VERB
ftr-316	126	84	in	in	ADP
ftr-316	126	85	a	a	DET
ftr-316	126	86	trade	trade	NOUN
ftr-316	126	87	or	or	CCONJ
ftr-316	126	88	business	business	NOUN
ftr-316	126	89	in	in	ADP
ftr-316	126	90	the	the	DET
ftr-316	126	91	united	united	PROPN
ftr-316	126	92	states	states	PROPN
ftr-316	126	93	,	,	PUNCT
ftr-316	126	94	and	and	CCONJ
ftr-316	126	95	that	that	DET
ftr-316	126	96	gain	gain	NOUN
ftr-316	126	97	is	be	AUX
ftr-316	126	98	effectively	effectively	ADV
ftr-316	126	99	connected	connect	VERB
ftr-316	126	100	to	to	ADP
ftr-316	126	101	such	such	ADJ
ftr-316	126	102	trade	trade	NOUN
ftr-316	126	103	or	or	CCONJ
ftr-316	126	104	business.32	business.32	VERB
ftr-316	126	105	lastly	lastly	ADV
ftr-316	126	106	,	,	PUNCT
ftr-316	126	107	all	all	DET
ftr-316	126	108	other	other	ADJ
ftr-316	126	109	income	income	NOUN
ftr-316	126	110	not	not	PART
ftr-316	126	111	expressly	expressly	ADV
ftr-316	126	112	included	include	VERB
ftr-316	126	113	in	in	ADP
ftr-316	126	114	the	the	DET
ftr-316	126	115	aforesaid	aforesaid	ADJ
ftr-316	126	116	categories	category	NOUN
ftr-316	126	117	is	be	AUX
ftr-316	126	118	treated	treat	VERB
ftr-316	126	119	as	as	ADV
ftr-316	126	120	effectively	effectively	ADV
ftr-316	126	121	connected	connect	VERB
ftr-316	126	122	with	with	ADP
ftr-316	126	123	the	the	DET
ftr-316	126	124	conduct	conduct	NOUN
ftr-316	126	125	of	of	ADP
ftr-316	126	126	a	a	DET
ftr-316	126	127	trade	trade	NOUN
ftr-316	126	128	or	or	CCONJ
ftr-316	126	129	business	business	NOUN
ftr-316	126	130	in	in	ADP
ftr-316	126	131	the	the	DET
ftr-316	126	132	united	united	PROPN
ftr-316	126	133	states	states	PROPN
ftr-316	126	134	under	under	ADP
ftr-316	126	135	a	a	DET
ftr-316	126	136	limited	limited	ADJ
ftr-316	126	137	force	force	NOUN
ftr-316	126	138	of	of	ADP
ftr-316	126	139	attraction	attraction	NOUN
ftr-316	126	140	principle.33	principle.33	NOUN
ftr-316	126	141	2	2	NUM
ftr-316	126	142	.	.	PUNCT
ftr-316	126	143	taxation	taxation	NOUN
ftr-316	126	144	of	of	ADP
ftr-316	126	145	dividends	dividend	NOUN
ftr-316	126	146	dividends	dividend	NOUN
ftr-316	126	147	distributed	distribute	VERB
ftr-316	126	148	from	from	ADP
ftr-316	126	149	a	a	DET
ftr-316	126	150	chilean	chilean	ADJ
ftr-316	126	151	corporation	corporation	NOUN
ftr-316	126	152	to	to	ADP
ftr-316	126	153	usco	usco	PROPN
ftr-316	126	154	are	be	AUX
ftr-316	126	155	subject	subject	ADJ
ftr-316	126	156	to	to	ADP
ftr-316	126	157	the	the	DET
ftr-316	126	158	additional	additional	ADJ
ftr-316	126	159	tax	tax	NOUN
ftr-316	126	160	at	at	ADP
ftr-316	126	161	a	a	DET
ftr-316	126	162	flat	flat	ADJ
ftr-316	126	163	rate	rate	NOUN
ftr-316	126	164	of	of	ADP
ftr-316	126	165	35	35	NUM
ftr-316	126	166	percent	percent	NOUN
ftr-316	126	167	under	under	ADP
ftr-316	126	168	article	article	NOUN
ftr-316	126	169	58(2	58(2	NUM
ftr-316	126	170	)	)	PUNCT
ftr-316	126	171	of	of	ADP
ftr-316	126	172	the	the	DET
ftr-316	126	173	citl	citl	NOUN
ftr-316	126	174	.	.	PUNCT
ftr-316	127	1	the	the	DET
ftr-316	127	2	tax	tax	NOUN
ftr-316	127	3	is	be	AUX
ftr-316	127	4	withheld	withhold	VERB
ftr-316	127	5	by	by	ADP
ftr-316	127	6	the	the	DET
ftr-316	127	7	chilean	chilean	PROPN
ftr-316	127	8	corporation	corporation	NOUN
ftr-316	127	9	when	when	SCONJ
ftr-316	127	10	the	the	DET
ftr-316	127	11	dividend	dividend	NOUN
ftr-316	127	12	is	be	AUX
ftr-316	127	13	distributed.34	distributed.34	NOUN
ftr-316	127	14	the	the	DET
ftr-316	127	15	same	same	ADJ
ftr-316	127	16	treatment	treatment	NOUN
ftr-316	127	17	is	be	AUX
ftr-316	127	18	generally	generally	ADV
ftr-316	127	19	granted	grant	VERB
ftr-316	127	20	to	to	ADP
ftr-316	127	21	distributions	distribution	NOUN
ftr-316	127	22	from	from	ADP
ftr-316	127	23	partnerships	partnership	NOUN
ftr-316	127	24	to	to	ADP
ftr-316	127	25	non	non	ADJ
ftr-316	127	26	-	-	ADJ
ftr-316	127	27	resident	resident	ADJ
ftr-316	127	28	partners.35	partners.35	NOUN
ftr-316	127	29	the	the	DET
ftr-316	127	30	integrated	integrate	VERB
ftr-316	127	31	chilean	chilean	NOUN
ftr-316	127	32	system	system	NOUN
ftr-316	127	33	ensures	ensure	VERB
ftr-316	127	34	that	that	SCONJ
ftr-316	127	35	the	the	DET
ftr-316	127	36	dividend	dividend	NOUN
ftr-316	127	37	paid	pay	VERB
ftr-316	127	38	to	to	ADP
ftr-316	127	39	the	the	DET
ftr-316	127	40	non	non	ADJ
ftr-316	127	41	-	-	ADJ
ftr-316	127	42	resident	resident	ADJ
ftr-316	127	43	shareholder	shareholder	NOUN
ftr-316	127	44	will	will	AUX
ftr-316	127	45	not	not	PART
ftr-316	127	46	be	be	AUX
ftr-316	127	47	subject	subject	ADJ
ftr-316	127	48	to	to	ADP
ftr-316	127	49	an	an	DET
ftr-316	127	50	effective	effective	ADJ
ftr-316	127	51	income	income	NOUN
ftr-316	127	52	tax	tax	NOUN
ftr-316	127	53	rate	rate	NOUN
ftr-316	127	54	higher	high	ADJ
ftr-316	127	55	than	than	ADP
ftr-316	127	56	35	35	NUM
ftr-316	127	57	percent	percent	NOUN
ftr-316	127	58	.	.	PUNCT
ftr-316	128	1	this	this	PRON
ftr-316	128	2	is	be	AUX
ftr-316	128	3	also	also	ADV
ftr-316	128	4	the	the	DET
ftr-316	128	5	reason	reason	NOUN
ftr-316	128	6	claimed	claim	VERB
ftr-316	128	7	by	by	ADP
ftr-316	128	8	chile	chile	NOUN
ftr-316	128	9	for	for	ADP
ftr-316	128	10	including	include	VERB
ftr-316	128	11	the	the	DET
ftr-316	128	12	so	so	ADV
ftr-316	128	13	called	call	VERB
ftr-316	128	14	“	"	PUNCT
ftr-316	128	15	chile	chile	NOUN
ftr-316	128	16	clause	clause	NOUN
ftr-316	128	17	”	"	PUNCT
ftr-316	128	18	in	in	ADP
ftr-316	128	19	all	all	PRON
ftr-316	128	20	of	of	ADP
ftr-316	128	21	its	its	PRON
ftr-316	128	22	tax	tax	NOUN
ftr-316	128	23	treaties	treaty	NOUN
ftr-316	128	24	in	in	ADP
ftr-316	128	25	order	order	NOUN
ftr-316	128	26	to	to	PART
ftr-316	128	27	not	not	PART
ftr-316	128	28	reduce	reduce	VERB
ftr-316	128	29	the	the	DET
ftr-316	128	30	withholding	withholding	NOUN
ftr-316	128	31	tax	tax	NOUN
ftr-316	128	32	on	on	ADP
ftr-316	128	33	dividends	dividend	NOUN
ftr-316	128	34	since	since	SCONJ
ftr-316	128	35	the	the	DET
ftr-316	128	36	35	35	NUM
ftr-316	128	37	percent	percent	NOUN
ftr-316	128	38	overall	overall	ADJ
ftr-316	128	39	tax	tax	NOUN
ftr-316	128	40	is	be	AUX
ftr-316	128	41	considered	consider	VERB
ftr-316	128	42	sufficiently	sufficiently	ADV
ftr-316	128	43	fair.36	fair.36	NOUN
ftr-316	128	44	30	30	NUM
ftr-316	128	45	.	.	PUNCT
ftr-316	129	1	jessica	jessica	PROPN
ftr-316	129	2	l.	l.	PROPN
ftr-316	129	3	katz	katz	PROPN
ftr-316	129	4	,	,	PUNCT
ftr-316	129	5	et	et	PROPN
ftr-316	129	6	al	al	PROPN
ftr-316	129	7	.	.	PROPN
ftr-316	129	8	,	,	PUNCT
ftr-316	129	9	u.s	u.s	PROPN
ftr-316	129	10	.	.	PROPN
ftr-316	129	11	income	income	NOUN
ftr-316	129	12	taxation	taxation	NOUN
ftr-316	129	13	of	of	ADP
ftr-316	129	14	foreign	foreign	ADJ
ftr-316	129	15	corporations	corporation	NOUN
ftr-316	129	16	,	,	PUNCT
ftr-316	129	17	908	908	NUM
ftr-316	129	18	-	-	PUNCT
ftr-316	129	19	2nd	2nd	ADJ
ftr-316	129	20	tax	tax	NOUN
ftr-316	129	21	mgmt	mgmt	NOUN
ftr-316	129	22	.	.	PUNCT
ftr-316	130	1	(	(	PUNCT
ftr-316	130	2	bna	bna	PROPN
ftr-316	130	3	)	)	PUNCT
ftr-316	130	4	.	.	PUNCT
ftr-316	131	1	31	31	NUM
ftr-316	131	2	.	.	PUNCT
ftr-316	132	1	robert	robert	PROPN
ftr-316	132	2	meldman	meldman	PROPN
ftr-316	132	3	&	&	CCONJ
ftr-316	132	4	michael	michael	PROPN
ftr-316	132	5	schadewald	schadewald	PROPN
ftr-316	132	6	,	,	PUNCT
ftr-316	132	7	a	a	DET
ftr-316	132	8	practical	practical	ADJ
ftr-316	132	9	guide	guide	NOUN
ftr-316	132	10	to	to	ADP
ftr-316	132	11	u.s	u.s	PROPN
ftr-316	132	12	.	.	PROPN
ftr-316	132	13	taxation	taxation	NOUN
ftr-316	132	14	of	of	ADP
ftr-316	132	15	international	international	ADJ
ftr-316	132	16	transactions	transaction	NOUN
ftr-316	132	17	373–386	373–386	NUM
ftr-316	132	18	(	(	PUNCT
ftr-316	132	19	kluwer	kluwer	PROPN
ftr-316	132	20	law	law	PROPN
ftr-316	132	21	international	international	ADJ
ftr-316	132	22	3rd	3rd	ADJ
ftr-316	132	23	ed	ed	NOUN
ftr-316	132	24	.	.	PROPN
ftr-316	132	25	2000	2000	NUM
ftr-316	132	26	)	)	PUNCT
ftr-316	132	27	.	.	PUNCT
ftr-316	133	1	32	32	NUM
ftr-316	133	2	.	.	PUNCT
ftr-316	133	3	i.r.c	i.r.c	NOUN
ftr-316	133	4	.	.	PUNCT
ftr-316	134	1	§	§	PROPN
ftr-316	134	2	897	897	NUM
ftr-316	134	3	.	.	PUNCT
ftr-316	135	1	33	33	NUM
ftr-316	135	2	.	.	PUNCT
ftr-316	135	3	i.r.c	i.r.c	NOUN
ftr-316	135	4	.	.	PUNCT
ftr-316	136	1	§	§	PROPN
ftr-316	136	2	864(c)(3	864(c)(3	NUM
ftr-316	136	3	)	)	PUNCT
ftr-316	136	4	.	.	PUNCT
ftr-316	137	1	34	34	NUM
ftr-316	137	2	.	.	PUNCT
ftr-316	138	1	l.i.r	l.i.r	PROPN
ftr-316	138	2	.	.	PUNCT
ftr-316	138	3	art	art	NOUN
ftr-316	138	4	.	.	PUNCT
ftr-316	139	1	74	74	NUM
ftr-316	139	2	,	,	PUNCT
ftr-316	139	3	no	no	INTJ
ftr-316	139	4	.	.	NOUN
ftr-316	139	5	4	4	NUM
ftr-316	139	6	.	.	NOUN
ftr-316	139	7	35	35	NUM
ftr-316	139	8	.	.	PUNCT
ftr-316	140	1	l.i.r	l.i.r	PROPN
ftr-316	140	2	.	.	PUNCT
ftr-316	140	3	art	art	NOUN
ftr-316	140	4	.	.	PUNCT
ftr-316	141	1	60	60	NUM
ftr-316	141	2	.	.	X
ftr-316	142	1	36	36	NUM
ftr-316	142	2	.	.	X
ftr-316	143	1	for	for	ADP
ftr-316	143	2	example	example	NOUN
ftr-316	143	3	,	,	PUNCT
ftr-316	143	4	article	article	NOUN
ftr-316	143	5	10	10	NUM
ftr-316	143	6	of	of	ADP
ftr-316	143	7	the	the	DET
ftr-316	143	8	chile	chile	PROPN
ftr-316	143	9	-	-	PUNCT
ftr-316	143	10	u.s	u.s	PROPN
ftr-316	143	11	.	.	PROPN
ftr-316	143	12	tax	tax	NOUN
ftr-316	143	13	treaty	treaty	NOUN
ftr-316	143	14	provides	provide	VERB
ftr-316	143	15	:	:	PUNCT
ftr-316	143	16	“	"	PUNCT
ftr-316	143	17	this	this	DET
ftr-316	143	18	paragraph	paragraph	NOUN
ftr-316	143	19	shall	shall	AUX
ftr-316	143	20	not	not	PART
ftr-316	143	21	affect	affect	VERB
ftr-316	143	22	the	the	DET
ftr-316	143	23	taxation	taxation	NOUN
ftr-316	143	24	of	of	ADP
ftr-316	143	25	the	the	DET
ftr-316	143	26	company	company	NOUN
ftr-316	143	27	’s	’s	PART
ftr-316	143	28	profits	profit	NOUN
ftr-316	143	29	out	out	ADP
ftr-316	143	30	of	of	ADP
ftr-316	143	31	which	which	PRON
ftr-316	143	32	the	the	DET
ftr-316	143	33	dividends	dividend	NOUN
ftr-316	143	34	are	be	AUX
ftr-316	143	35	paid	pay	VERB
ftr-316	143	36	.	.	PUNCT
ftr-316	143	37	”	"	PUNCT
ftr-316	144	1	in	in	ADP
ftr-316	144	2	the	the	DET
ftr-316	144	3	case	case	NOUN
ftr-316	144	4	of	of	ADP
ftr-316	144	5	chile	chile	PROPN
ftr-316	144	6	,	,	PUNCT
ftr-316	144	7	this	this	DET
ftr-316	144	8	taxation	taxation	NOUN
ftr-316	144	9	includes	include	VERB
ftr-316	144	10	the	the	DET
ftr-316	144	11	application	application	NOUN
ftr-316	144	12	of	of	ADP
ftr-316	144	13	the	the	DET
ftr-316	144	14	additional	additional	ADJ
ftr-316	144	15	tax	tax	NOUN
ftr-316	144	16	.	.	PUNCT
ftr-316	145	1	convention	convention	NOUN
ftr-316	145	2	between	between	ADP
ftr-316	145	3	the	the	DET
ftr-316	145	4	government	government	NOUN
ftr-316	145	5	of	of	ADP
ftr-316	145	6	the	the	DET
ftr-316	145	7	republic	republic	NOUN
ftr-316	145	8	of	of	ADP
ftr-316	145	9	chile	chile	PROPN
ftr-316	145	10	and	and	CCONJ
ftr-316	145	11	the	the	DET
ftr-316	145	12	government	government	NOUN
ftr-316	145	13	of	of	ADP
ftr-316	145	14	the	the	DET
ftr-316	145	15	united	united	PROPN
ftr-316	145	16	states	states	PROPN
ftr-316	145	17	of	of	ADP
ftr-316	145	18	america	america	PROPN
ftr-316	145	19	for	for	ADP
ftr-316	145	20	the	the	DET
ftr-316	145	21	avoidance	avoidance	NOUN
ftr-316	145	22	of	of	ADP
ftr-316	145	23	double	double	ADJ
ftr-316	145	24	taxation	taxation	NOUN
ftr-316	145	25	and	and	CCONJ
ftr-316	145	26	the	the	DET
ftr-316	145	27	prevention	prevention	NOUN
ftr-316	145	28	of	of	ADP
ftr-316	145	29	fiscal	fiscal	ADJ
ftr-316	145	30	evasion	evasion	NOUN
ftr-316	145	31	with	with	ADP
ftr-316	145	32	respect	respect	NOUN
ftr-316	145	33	to	to	ADP
ftr-316	145	34	taxes	taxis	NOUN
ftr-316	145	35	on	on	ADP
ftr-316	145	36	income	income	NOUN
ftr-316	145	37	and	and	CCONJ
ftr-316	145	38	capital	capital	NOUN
ftr-316	146	1	[	[	X
ftr-316	146	2	hereinafter	hereinafter	NOUN
ftr-316	146	3	chile	chile	PROPN
ftr-316	146	4	-	-	PUNCT
ftr-316	146	5	u.s	u.s	PROPN
ftr-316	146	6	.	.	PROPN
ftr-316	146	7	tax	tax	NOUN
ftr-316	146	8	treaty	treaty	PROPN
ftr-316	146	9	]	]	PUNCT
ftr-316	146	10	,	,	PUNCT
ftr-316	146	11	chile	chile	PROPN
ftr-316	146	12	-	-	PUNCT
ftr-316	146	13	u.s	u.s	PROPN
ftr-316	146	14	.	.	PROPN
ftr-316	146	15	,	,	PUNCT
ftr-316	146	16	art	art	NOUN
ftr-316	146	17	.	.	PUNCT
ftr-316	147	1	10	10	NUM
ftr-316	147	2	,	,	PUNCT
ftr-316	147	3	feb	feb	PROPN
ftr-316	147	4	.	.	PROPN
ftr-316	147	5	4	4	NUM
ftr-316	147	6	,	,	PUNCT
ftr-316	147	7	2010	2010	NUM
ftr-316	147	8	,	,	PUNCT
ftr-316	147	9	http://www.treasury.gov/resource-center/tax-policy/treaties/documents/chiletreaty	http://www.treasury.gov/resource-center/tax-policy/treaties/documents/chiletreaty	NOUN
ftr-316	147	10	2010.pdf	2010.pdf	NOUN
ftr-316	147	11	;	;	PUNCT
ftr-316	147	12	see	see	VERB
ftr-316	147	13	also	also	ADV
ftr-316	147	14	sandra	sandra	PROPN
ftr-316	147	15	benedetto	benedetto	PROPN
ftr-316	147	16	&	&	CCONJ
ftr-316	147	17	astrid	astrid	PROPN
ftr-316	147	18	schudeck	schudeck	PROPN
ftr-316	147	19	,	,	PUNCT
ftr-316	147	20	el	el	PROPN
ftr-316	147	21	convenio	convenio	PROPN
ftr-316	147	22	para	para	PROPN
ftr-316	147	23	evitar	evitar	PROPN
ftr-316	147	24	la	la	PROPN
ftr-316	147	25	2012	2012	NUM
ftr-316	147	26	]	]	X
ftr-316	147	27	u.s	u.s	PROPN
ftr-316	147	28	.	.	PROPN
ftr-316	147	29	and	and	CCONJ
ftr-316	147	30	chile	chile	PROPN
ftr-316	147	31	tax	tax	NOUN
ftr-316	147	32	treaty	treaty	NOUN
ftr-316	147	33	49	49	NUM
ftr-316	147	34	on	on	ADP
ftr-316	147	35	the	the	DET
ftr-316	147	36	other	other	ADJ
ftr-316	147	37	hand	hand	NOUN
ftr-316	147	38	,	,	PUNCT
ftr-316	147	39	article	article	NOUN
ftr-316	147	40	58	58	NUM
ftr-316	147	41	no	no	NOUN
ftr-316	147	42	.	.	NOUN
ftr-316	147	43	1	1	NUM
ftr-316	147	44	of	of	ADP
ftr-316	147	45	the	the	DET
ftr-316	147	46	citl	citl	NOUN
ftr-316	147	47	subjects	subject	VERB
ftr-316	147	48	permanent	permanent	ADJ
ftr-316	147	49	establishments	establishment	NOUN
ftr-316	147	50	and	and	CCONJ
ftr-316	147	51	agencies	agency	NOUN
ftr-316	147	52	to	to	ADP
ftr-316	147	53	the	the	DET
ftr-316	147	54	same	same	ADJ
ftr-316	147	55	35	35	NUM
ftr-316	147	56	percent	percent	NOUN
ftr-316	147	57	tax	tax	NOUN
ftr-316	147	58	on	on	ADP
ftr-316	147	59	distributions	distribution	NOUN
ftr-316	147	60	to	to	ADP
ftr-316	147	61	non	non	ADJ
ftr-316	147	62	-	-	ADJ
ftr-316	147	63	resident	resident	ADJ
ftr-316	147	64	owners	owner	NOUN
ftr-316	147	65	.	.	PUNCT
ftr-316	148	1	under	under	ADP
ftr-316	148	2	article	article	NOUN
ftr-316	148	3	21	21	NUM
ftr-316	148	4	of	of	ADP
ftr-316	148	5	the	the	DET
ftr-316	148	6	citl	citl	NOUN
ftr-316	148	7	,	,	PUNCT
ftr-316	148	8	loans	loan	NOUN
ftr-316	148	9	granted	grant	VERB
ftr-316	148	10	by	by	ADP
ftr-316	148	11	a	a	DET
ftr-316	148	12	partnership	partnership	NOUN
ftr-316	148	13	to	to	ADP
ftr-316	148	14	its	its	PRON
ftr-316	148	15	non	non	ADJ
ftr-316	148	16	-	-	ADJ
ftr-316	148	17	resident	resident	ADJ
ftr-316	148	18	partners	partner	NOUN
ftr-316	148	19	are	be	AUX
ftr-316	148	20	taxable	taxable	ADJ
ftr-316	148	21	as	as	ADP
ftr-316	148	22	distribution	distribution	NOUN
ftr-316	148	23	of	of	ADP
ftr-316	148	24	profits	profit	NOUN
ftr-316	148	25	if	if	SCONJ
ftr-316	148	26	the	the	DET
ftr-316	148	27	sii	sii	PROPN
ftr-316	148	28	considers	consider	VERB
ftr-316	148	29	that	that	SCONJ
ftr-316	148	30	such	such	ADJ
ftr-316	148	31	loan	loan	NOUN
ftr-316	148	32	is	be	AUX
ftr-316	148	33	a	a	DET
ftr-316	148	34	disguised	disguised	ADJ
ftr-316	148	35	distribution	distribution	NOUN
ftr-316	148	36	of	of	ADP
ftr-316	148	37	profits.37	profits.37	NOUN
ftr-316	148	38	in	in	ADP
ftr-316	148	39	the	the	DET
ftr-316	148	40	case	case	NOUN
ftr-316	148	41	of	of	ADP
ftr-316	148	42	a	a	DET
ftr-316	148	43	corporation	corporation	NOUN
ftr-316	148	44	,	,	PUNCT
ftr-316	148	45	if	if	SCONJ
ftr-316	148	46	the	the	DET
ftr-316	148	47	same	same	ADJ
ftr-316	148	48	conditions	condition	NOUN
ftr-316	148	49	are	be	AUX
ftr-316	148	50	met	meet	VERB
ftr-316	148	51	,	,	PUNCT
ftr-316	148	52	a	a	DET
ftr-316	148	53	flat	flat	ADJ
ftr-316	148	54	tax	tax	NOUN
ftr-316	148	55	of	of	ADP
ftr-316	148	56	35	35	NUM
ftr-316	148	57	percent	percent	NOUN
ftr-316	148	58	is	be	AUX
ftr-316	148	59	applied	apply	VERB
ftr-316	148	60	to	to	ADP
ftr-316	148	61	that	that	DET
ftr-316	148	62	distribution.38	distribution.38	NOUN
ftr-316	148	63	in	in	ADP
ftr-316	148	64	contrast	contrast	NOUN
ftr-316	148	65	,	,	PUNCT
ftr-316	148	66	as	as	ADP
ftr-316	148	67	a	a	DET
ftr-316	148	68	general	general	ADJ
ftr-316	148	69	rule	rule	NOUN
ftr-316	148	70	,	,	PUNCT
ftr-316	148	71	a	a	DET
ftr-316	148	72	30	30	NUM
ftr-316	148	73	percent	percent	NOUN
ftr-316	148	74	tax	tax	NOUN
ftr-316	148	75	is	be	AUX
ftr-316	148	76	applied	apply	VERB
ftr-316	148	77	on	on	ADP
ftr-316	148	78	dividends	dividend	NOUN
ftr-316	148	79	paid	pay	VERB
ftr-316	148	80	by	by	ADP
ftr-316	148	81	a	a	DET
ftr-316	148	82	u.s	u.s	PROPN
ftr-316	148	83	.	.	PROPN
ftr-316	148	84	corporation	corporation	NOUN
ftr-316	148	85	to	to	PART
ftr-316	148	86	chileco	chileco	VERB
ftr-316	148	87	under	under	ADP
ftr-316	148	88	section	section	NOUN
ftr-316	148	89	881	881	NUM
ftr-316	148	90	of	of	ADP
ftr-316	148	91	the	the	DET
ftr-316	148	92	i.r.c.39	i.r.c.39	NOUN
ftr-316	148	93	nevertheless	nevertheless	ADV
ftr-316	148	94	,	,	PUNCT
ftr-316	148	95	if	if	SCONJ
ftr-316	148	96	the	the	DET
ftr-316	148	97	income	income	NOUN
ftr-316	148	98	from	from	ADP
ftr-316	148	99	which	which	PRON
ftr-316	148	100	the	the	DET
ftr-316	148	101	dividend	dividend	NOUN
ftr-316	148	102	arises	arise	VERB
ftr-316	148	103	is	be	AUX
ftr-316	148	104	at	at	ADV
ftr-316	148	105	least	least	ADJ
ftr-316	148	106	80	80	NUM
ftr-316	148	107	percent	percent	NOUN
ftr-316	148	108	from	from	ADP
ftr-316	148	109	non	non	ADJ
ftr-316	148	110	-	-	ADJ
ftr-316	148	111	u.s	u.s	PROPN
ftr-316	148	112	.	.	PROPN
ftr-316	148	113	source	source	NOUN
ftr-316	148	114	,	,	PUNCT
ftr-316	148	115	an	an	DET
ftr-316	148	116	exemption	exemption	NOUN
ftr-316	148	117	is	be	AUX
ftr-316	148	118	granted	grant	VERB
ftr-316	148	119	to	to	ADP
ftr-316	148	120	the	the	DET
ftr-316	148	121	non	non	ADJ
ftr-316	148	122	-	-	ADJ
ftr-316	148	123	resident	resident	ADJ
ftr-316	148	124	recipient	recipient	NOUN
ftr-316	148	125	of	of	ADP
ftr-316	148	126	the	the	DET
ftr-316	148	127	dividend	dividend	NOUN
ftr-316	148	128	if	if	SCONJ
ftr-316	148	129	certain	certain	ADJ
ftr-316	148	130	conditions	condition	NOUN
ftr-316	148	131	are	be	AUX
ftr-316	148	132	met.40	met.40	ADJ
ftr-316	148	133	the	the	DET
ftr-316	148	134	term	term	NOUN
ftr-316	148	135	“	"	PUNCT
ftr-316	148	136	dividends	dividend	NOUN
ftr-316	148	137	”	"	PUNCT
ftr-316	148	138	is	be	AUX
ftr-316	148	139	broadly	broadly	ADV
ftr-316	148	140	defined	define	VERB
ftr-316	148	141	under	under	ADP
ftr-316	148	142	the	the	DET
ftr-316	148	143	i.r.c	i.r.c	NOUN
ftr-316	148	144	.	.	PUNCT
ftr-316	149	1	and	and	CCONJ
ftr-316	149	2	regulations	regulation	NOUN
ftr-316	149	3	to	to	PART
ftr-316	149	4	include	include	VERB
ftr-316	149	5	distributions	distribution	NOUN
ftr-316	149	6	by	by	ADP
ftr-316	149	7	corporations	corporation	NOUN
ftr-316	149	8	from	from	ADP
ftr-316	149	9	current	current	ADJ
ftr-316	149	10	retained	retain	VERB
ftr-316	149	11	earnings	earning	NOUN
ftr-316	149	12	and	and	CCONJ
ftr-316	149	13	profits	profit	NOUN
ftr-316	149	14	and	and	CCONJ
ftr-316	149	15	substitute	substitute	NOUN
ftr-316	149	16	payments	payment	NOUN
ftr-316	149	17	that	that	PRON
ftr-316	149	18	are	be	AUX
ftr-316	149	19	derived	derive	VERB
ftr-316	149	20	from	from	ADP
ftr-316	149	21	the	the	DET
ftr-316	149	22	ownership	ownership	NOUN
ftr-316	149	23	of	of	ADP
ftr-316	149	24	stocks.41	stocks.41	NOUN
ftr-316	149	25	under	under	ADP
ftr-316	149	26	section	section	NOUN
ftr-316	149	27	884	884	NUM
ftr-316	149	28	of	of	ADP
ftr-316	149	29	the	the	DET
ftr-316	149	30	i.r.c	i.r.c	NOUN
ftr-316	149	31	.	.	PUNCT
ftr-316	149	32	,	,	PUNCT
ftr-316	149	33	a	a	DET
ftr-316	149	34	branch	branch	NOUN
ftr-316	149	35	profit	profit	NOUN
ftr-316	149	36	tax	tax	NOUN
ftr-316	149	37	of	of	ADP
ftr-316	149	38	30	30	NUM
ftr-316	149	39	percent	percent	NOUN
ftr-316	149	40	is	be	AUX
ftr-316	149	41	applied	apply	VERB
ftr-316	149	42	to	to	ADP
ftr-316	149	43	foreign	foreign	ADJ
ftr-316	149	44	corporations	corporation	NOUN
ftr-316	149	45	on	on	ADP
ftr-316	149	46	a	a	DET
ftr-316	149	47	dividend	dividend	NOUN
ftr-316	149	48	equivalent	equivalent	ADJ
ftr-316	149	49	amount	amount	NOUN
ftr-316	149	50	for	for	ADP
ftr-316	149	51	the	the	DET
ftr-316	149	52	taxable	taxable	ADJ
ftr-316	149	53	year	year	NOUN
ftr-316	149	54	,	,	PUNCT
ftr-316	149	55	granting	grant	VERB
ftr-316	149	56	a	a	DET
ftr-316	149	57	similar	similar	ADJ
ftr-316	149	58	tax	tax	NOUN
ftr-316	149	59	treatment	treatment	NOUN
ftr-316	149	60	to	to	ADP
ftr-316	149	61	distributions	distribution	NOUN
ftr-316	149	62	of	of	ADP
ftr-316	149	63	profits	profit	NOUN
ftr-316	149	64	from	from	ADP
ftr-316	149	65	branches	branch	NOUN
ftr-316	149	66	as	as	SCONJ
ftr-316	149	67	that	that	PRON
ftr-316	149	68	applied	apply	VERB
ftr-316	149	69	to	to	ADP
ftr-316	149	70	subsidiaries.42	subsidiaries.42	NOUN
ftr-316	149	71	although	although	SCONJ
ftr-316	149	72	the	the	DET
ftr-316	149	73	term	term	NOUN
ftr-316	149	74	“	"	PUNCT
ftr-316	149	75	dividend	dividend	VERB
ftr-316	149	76	equivalent	equivalent	ADJ
ftr-316	149	77	amount	amount	NOUN
ftr-316	149	78	”	"	PUNCT
ftr-316	149	79	aims	aim	VERB
ftr-316	149	80	to	to	PART
ftr-316	149	81	be	be	AUX
ftr-316	149	82	analogous	analogous	ADJ
ftr-316	149	83	to	to	ADP
ftr-316	149	84	a	a	DET
ftr-316	149	85	tax	tax	NOUN
ftr-316	149	86	on	on	ADP
ftr-316	149	87	dividends	dividend	NOUN
ftr-316	149	88	,	,	PUNCT
ftr-316	149	89	it	it	PRON
ftr-316	149	90	has	have	VERB
ftr-316	149	91	a	a	DET
ftr-316	149	92	different	different	ADJ
ftr-316	149	93	basis	basis	NOUN
ftr-316	149	94	.	.	PUNCT
ftr-316	150	1	indeed	indeed	ADV
ftr-316	150	2	,	,	PUNCT
ftr-316	150	3	section	section	NOUN
ftr-316	150	4	884	884	NUM
ftr-316	150	5	(	(	PUNCT
ftr-316	150	6	b	b	NOUN
ftr-316	150	7	)	)	PUNCT
ftr-316	150	8	and	and	CCONJ
ftr-316	150	9	(	(	PUNCT
ftr-316	150	10	c	c	NOUN
ftr-316	150	11	)	)	PUNCT
ftr-316	150	12	of	of	ADP
ftr-316	150	13	the	the	DET
ftr-316	150	14	i.r.c	i.r.c	NOUN
ftr-316	150	15	.	.	PUNCT
ftr-316	150	16	,	,	PUNCT
ftr-316	150	17	defines	define	VERB
ftr-316	150	18	this	this	DET
ftr-316	150	19	term	term	NOUN
ftr-316	150	20	as	as	ADP
ftr-316	150	21	chileco	chileco	PROPN
ftr-316	150	22	’s	’s	PART
ftr-316	150	23	effectively	effectively	ADV
ftr-316	150	24	connected	connect	VERB
ftr-316	150	25	earnings	earning	NOUN
ftr-316	150	26	and	and	CCONJ
ftr-316	150	27	profits	profit	NOUN
ftr-316	150	28	for	for	ADP
ftr-316	150	29	the	the	DET
ftr-316	150	30	taxable	taxable	ADJ
ftr-316	150	31	year	year	NOUN
ftr-316	150	32	adjusted	adjust	VERB
ftr-316	150	33	by	by	ADP
ftr-316	150	34	differences	difference	NOUN
ftr-316	150	35	on	on	ADP
ftr-316	150	36	the	the	DET
ftr-316	150	37	u.s	u.s	PROPN
ftr-316	150	38	.	.	PROPN
ftr-316	150	39	net	net	PROPN
ftr-316	150	40	equity	equity	NOUN
ftr-316	150	41	(	(	PUNCT
ftr-316	150	42	u.s	u.s	PROPN
ftr-316	150	43	.	.	PROPN
ftr-316	150	44	assets	asset	NOUN
ftr-316	150	45	minus	minus	ADP
ftr-316	150	46	u.s	u.s	PROPN
ftr-316	150	47	.	.	PROPN
ftr-316	150	48	liabilities	liability	NOUN
ftr-316	150	49	)	)	PUNCT
ftr-316	150	50	of	of	ADP
ftr-316	150	51	the	the	DET
ftr-316	150	52	foreign	foreign	ADJ
ftr-316	150	53	corporation	corporation	NOUN
ftr-316	150	54	as	as	ADP
ftr-316	150	55	of	of	ADP
ftr-316	150	56	the	the	DET
ftr-316	150	57	close	close	NOUN
ftr-316	150	58	of	of	ADP
ftr-316	150	59	the	the	DET
ftr-316	150	60	preceding	precede	VERB
ftr-316	150	61	taxable	taxable	ADJ
ftr-316	150	62	year	year	NOUN
ftr-316	150	63	and	and	CCONJ
ftr-316	150	64	the	the	DET
ftr-316	150	65	u.s	u.s	PROPN
ftr-316	150	66	.	.	PROPN
ftr-316	150	67	net	net	ADJ
ftr-316	150	68	equity	equity	NOUN
ftr-316	150	69	of	of	ADP
ftr-316	150	70	the	the	DET
ftr-316	150	71	foreign	foreign	ADJ
ftr-316	150	72	corporation	corporation	NOUN
ftr-316	150	73	as	as	ADP
ftr-316	150	74	of	of	ADP
ftr-316	150	75	the	the	DET
ftr-316	150	76	close	close	NOUN
ftr-316	150	77	of	of	ADP
ftr-316	150	78	the	the	DET
ftr-316	150	79	taxable	taxable	ADJ
ftr-316	150	80	year.43	year.43	NOUN
ftr-316	150	81	doble	doble	PROPN
ftr-316	150	82	imposición	imposición	PROPN
ftr-316	150	83	:	:	PUNCT
ftr-316	150	84	tratamiento	tratamiento	NOUN
ftr-316	150	85	aplicable	aplicable	VERB
ftr-316	150	86	a	a	DET
ftr-316	150	87	los	los	PROPN
ftr-316	150	88	dividendos	dividendo	NOUN
ftr-316	150	89	[	[	X
ftr-316	150	90	the	the	DET
ftr-316	150	91	chile	chile	PROPN
ftr-316	150	92	-	-	PUNCT
ftr-316	150	93	u.s	u.s	PROPN
ftr-316	150	94	.	.	PROPN
ftr-316	150	95	tax	tax	NOUN
ftr-316	150	96	treaty	treaty	NOUN
ftr-316	150	97	:	:	PUNCT
ftr-316	150	98	taxation	taxation	NOUN
ftr-316	150	99	of	of	ADP
ftr-316	150	100	dividends	dividend	NOUN
ftr-316	150	101	]	]	PUNCT
ftr-316	150	102	,	,	PUNCT
ftr-316	150	103	1	1	NUM
ftr-316	150	104	serie	serie	X
ftr-316	150	105	de	de	X
ftr-316	150	106	estudios	estudios	X
ftr-316	150	107	técnicos	técnico	NOUN
ftr-316	150	108	amcham	amcham	PROPN
ftr-316	150	109	9	9	NUM
ftr-316	150	110	,	,	PUNCT
ftr-316	150	111	12	12	NUM
ftr-316	150	112	(	(	PUNCT
ftr-316	150	113	2010	2010	NUM
ftr-316	150	114	)	)	PUNCT
ftr-316	150	115	(	(	PUNCT
ftr-316	150	116	chile	chile	PROPN
ftr-316	150	117	)	)	PUNCT
ftr-316	150	118	.	.	PUNCT
ftr-316	151	1	37	37	NUM
ftr-316	151	2	.	.	PUNCT
ftr-316	152	1	l.i.r	l.i.r	PROPN
ftr-316	152	2	.	.	PUNCT
ftr-316	152	3	art	art	NOUN
ftr-316	152	4	.	.	PUNCT
ftr-316	153	1	21	21	NUM
ftr-316	153	2	,	,	PUNCT
ftr-316	153	3	¶	¶	NOUN
ftr-316	153	4	1	1	NUM
ftr-316	153	5	.	.	PUNCT
ftr-316	153	6	38	38	NUM
ftr-316	153	7	.	.	PUNCT
ftr-316	154	1	i	i	PRON
ftr-316	154	2	d.	d.	PROPN
ftr-316	154	3	39	39	NUM
ftr-316	154	4	.	.	PUNCT
ftr-316	154	5	i.r.c	i.r.c	NOUN
ftr-316	154	6	.	.	PUNCT
ftr-316	155	1	§	§	PROPN
ftr-316	155	2	881(a	881(a	PROPN
ftr-316	155	3	)	)	PUNCT
ftr-316	155	4	.	.	PUNCT
ftr-316	156	1	40	40	NUM
ftr-316	156	2	.	.	PUNCT
ftr-316	157	1	the	the	DET
ftr-316	157	2	income	income	NOUN
ftr-316	157	3	must	must	AUX
ftr-316	157	4	arise	arise	VERB
ftr-316	157	5	from	from	ADP
ftr-316	157	6	the	the	DET
ftr-316	157	7	active	active	ADJ
ftr-316	157	8	conduct	conduct	NOUN
ftr-316	157	9	of	of	ADP
ftr-316	157	10	business	business	NOUN
ftr-316	157	11	in	in	ADP
ftr-316	157	12	a	a	DET
ftr-316	157	13	foreign	foreign	ADJ
ftr-316	157	14	country	country	NOUN
ftr-316	157	15	for	for	ADP
ftr-316	157	16	the	the	DET
ftr-316	157	17	three	three	NUM
ftr-316	157	18	-	-	PUNCT
ftr-316	157	19	year	year	NOUN
ftr-316	157	20	period	period	NOUN
ftr-316	157	21	ending	end	VERB
ftr-316	157	22	with	with	ADP
ftr-316	157	23	the	the	DET
ftr-316	157	24	close	close	NOUN
ftr-316	157	25	of	of	ADP
ftr-316	157	26	the	the	DET
ftr-316	157	27	taxable	taxable	ADJ
ftr-316	157	28	year	year	NOUN
ftr-316	157	29	of	of	ADP
ftr-316	157	30	the	the	DET
ftr-316	157	31	individual	individual	ADJ
ftr-316	157	32	or	or	CCONJ
ftr-316	157	33	corporation	corporation	NOUN
ftr-316	157	34	preceding	precede	VERB
ftr-316	157	35	the	the	DET
ftr-316	157	36	payment	payment	NOUN
ftr-316	157	37	.	.	PUNCT
ftr-316	158	1	see	see	VERB
ftr-316	158	2	i.r.c	i.r.c	NOUN
ftr-316	158	3	.	.	PUNCT
ftr-316	159	1	§	§	PROPN
ftr-316	159	2	§	§	PROPN
ftr-316	159	3	871(i)(2	871(i)(2	NUM
ftr-316	159	4	)	)	PUNCT
ftr-316	159	5	,	,	PUNCT
ftr-316	159	6	881(d	881(d	NUM
ftr-316	159	7	)	)	PUNCT
ftr-316	159	8	.	.	PUNCT
ftr-316	160	1	41	41	NUM
ftr-316	160	2	.	.	PUNCT
ftr-316	161	1	see	see	VERB
ftr-316	161	2	generally	generally	ADV
ftr-316	161	3	boris	boris	PROPN
ftr-316	161	4	i.	i.	PROPN
ftr-316	161	5	bittker	bittker	PROPN
ftr-316	161	6	&	&	CCONJ
ftr-316	161	7	lawrence	lawrence	PROPN
ftr-316	161	8	lokken	lokken	PROPN
ftr-316	161	9	,	,	PUNCT
ftr-316	161	10	fundamentals	fundamental	NOUN
ftr-316	161	11	of	of	ADP
ftr-316	161	12	international	international	ADJ
ftr-316	161	13	taxation	taxation	NOUN
ftr-316	161	14	¶	¶	PROPN
ftr-316	161	15	67.2.3	67.2.3	NOUN
ftr-316	161	16	,	,	PUNCT
ftr-316	161	17	at	at	ADP
ftr-316	161	18	67–20	67–20	NUM
ftr-316	161	19	(	(	PUNCT
ftr-316	161	20	warren	warren	PROPN
ftr-316	161	21	,	,	PUNCT
ftr-316	161	22	gorham	gorham	PROPN
ftr-316	161	23	&	&	CCONJ
ftr-316	161	24	lamont	lamont	PROPN
ftr-316	161	25	ed	ed	PROPN
ftr-316	161	26	.	.	PUNCT
ftr-316	161	27	2005–2006	2005–2006	NUM
ftr-316	161	28	)	)	PUNCT
ftr-316	161	29	.	.	PUNCT
ftr-316	162	1	42	42	NUM
ftr-316	162	2	.	.	PUNCT
ftr-316	162	3	i.r.c	i.r.c	NOUN
ftr-316	162	4	.	.	PUNCT
ftr-316	163	1	§	§	PROPN
ftr-316	163	2	881(b	881(b	PROPN
ftr-316	163	3	)	)	PUNCT
ftr-316	163	4	.	.	PUNCT
ftr-316	164	1	43	43	NUM
ftr-316	164	2	.	.	PUNCT
ftr-316	164	3	i.r.c	i.r.c	NOUN
ftr-316	164	4	.	.	PUNCT
ftr-316	165	1	§	§	PROPN
ftr-316	165	2	881(c	881(c	PROPN
ftr-316	165	3	)	)	PUNCT
ftr-316	165	4	.	.	PUNCT
ftr-316	166	1	50	50	NUM
ftr-316	166	2	florida	florida	PROPN
ftr-316	166	3	tax	tax	NOUN
ftr-316	166	4	review	review	NOUN
ftr-316	166	5	[	[	X
ftr-316	166	6	vol.13:2	vol.13:2	NOUN
ftr-316	166	7	3	3	NUM
ftr-316	166	8	.	.	PUNCT
ftr-316	166	9	taxation	taxation	NOUN
ftr-316	166	10	of	of	ADP
ftr-316	166	11	interest	interest	NOUN
ftr-316	166	12	under	under	ADP
ftr-316	166	13	article	article	NOUN
ftr-316	166	14	59	59	NUM
ftr-316	166	15	of	of	ADP
ftr-316	166	16	the	the	DET
ftr-316	166	17	citl	citl	NOUN
ftr-316	166	18	,	,	PUNCT
ftr-316	166	19	interest	interest	NOUN
ftr-316	166	20	on	on	ADP
ftr-316	166	21	loans	loan	NOUN
ftr-316	166	22	made	make	VERB
ftr-316	166	23	by	by	ADP
ftr-316	166	24	usco	usco	NOUN
ftr-316	166	25	to	to	ADP
ftr-316	166	26	a	a	DET
ftr-316	166	27	resident	resident	ADJ
ftr-316	166	28	company	company	NOUN
ftr-316	166	29	or	or	CCONJ
ftr-316	166	30	individual	individual	NOUN
ftr-316	166	31	is	be	AUX
ftr-316	166	32	currently	currently	ADV
ftr-316	166	33	taxed	tax	VERB
ftr-316	166	34	at	at	ADP
ftr-316	166	35	35	35	NUM
ftr-316	166	36	percent	percent	NOUN
ftr-316	166	37	.	.	PUNCT
ftr-316	167	1	interest	interest	NOUN
ftr-316	167	2	is	be	AUX
ftr-316	167	3	considered	consider	VERB
ftr-316	167	4	to	to	PART
ftr-316	167	5	be	be	AUX
ftr-316	167	6	sourced	source	VERB
ftr-316	167	7	in	in	ADP
ftr-316	167	8	chile	chile	PROPN
ftr-316	167	9	if	if	SCONJ
ftr-316	167	10	the	the	DET
ftr-316	167	11	debtor	debtor	NOUN
ftr-316	167	12	is	be	AUX
ftr-316	167	13	domiciled	domicile	VERB
ftr-316	167	14	in	in	ADP
ftr-316	167	15	chile.44	chile.44	NOUN
ftr-316	167	16	this	this	DET
ftr-316	167	17	rate	rate	NOUN
ftr-316	167	18	is	be	AUX
ftr-316	167	19	reduced	reduce	VERB
ftr-316	167	20	to	to	ADP
ftr-316	167	21	4	4	NUM
ftr-316	167	22	percent	percent	NOUN
ftr-316	167	23	on	on	ADP
ftr-316	167	24	interest	interest	NOUN
ftr-316	167	25	arising	arise	VERB
ftr-316	167	26	from	from	ADP
ftr-316	167	27	certain	certain	ADJ
ftr-316	167	28	types	type	NOUN
ftr-316	167	29	of	of	ADP
ftr-316	167	30	credits	credit	NOUN
ftr-316	167	31	or	or	CCONJ
ftr-316	167	32	debt	debt	NOUN
ftr-316	167	33	instruments.45	instruments.45	ADV
ftr-316	167	34	a	a	DET
ftr-316	167	35	total	total	ADJ
ftr-316	167	36	exemption	exemption	NOUN
ftr-316	167	37	from	from	ADP
ftr-316	167	38	additional	additional	ADJ
ftr-316	167	39	tax	tax	NOUN
ftr-316	167	40	is	be	AUX
ftr-316	167	41	granted	grant	VERB
ftr-316	167	42	to	to	ADP
ftr-316	167	43	interest	interest	NOUN
ftr-316	167	44	obtained	obtain	VERB
ftr-316	167	45	by	by	ADP
ftr-316	167	46	foreign	foreign	ADJ
ftr-316	167	47	bank	bank	PROPN
ftr-316	167	48	or	or	CCONJ
ftr-316	167	49	financial	financial	ADJ
ftr-316	167	50	institution	institution	NOUN
ftr-316	167	51	lenders	lender	NOUN
ftr-316	167	52	that	that	PRON
ftr-316	167	53	grant	grant	VERB
ftr-316	167	54	a	a	DET
ftr-316	167	55	loan	loan	NOUN
ftr-316	167	56	to	to	ADP
ftr-316	167	57	a	a	DET
ftr-316	167	58	chilean	chilean	ADJ
ftr-316	167	59	financial	financial	ADJ
ftr-316	167	60	institution	institution	NOUN
ftr-316	167	61	that	that	PRON
ftr-316	167	62	in	in	ADP
ftr-316	167	63	turn	turn	NOUN
ftr-316	167	64	loans	loan	NOUN
ftr-316	167	65	the	the	DET
ftr-316	167	66	principal	principal	ADJ
ftr-316	167	67	abroad.46	abroad.46	PROPN
ftr-316	167	68	thin	thin	ADJ
ftr-316	167	69	capitalization	capitalization	NOUN
ftr-316	167	70	rules	rule	NOUN
ftr-316	167	71	were	be	AUX
ftr-316	167	72	enacted	enact	VERB
ftr-316	167	73	in	in	ADP
ftr-316	167	74	200147	200147	NUM
ftr-316	167	75	to	to	PART
ftr-316	167	76	restrict	restrict	VERB
ftr-316	167	77	the	the	DET
ftr-316	167	78	application	application	NOUN
ftr-316	167	79	of	of	ADP
ftr-316	167	80	the	the	DET
ftr-316	167	81	4	4	NUM
ftr-316	167	82	percent	percent	NOUN
ftr-316	167	83	tax	tax	NOUN
ftr-316	167	84	rate	rate	NOUN
ftr-316	167	85	when	when	SCONJ
ftr-316	167	86	loans	loan	NOUN
ftr-316	167	87	are	be	AUX
ftr-316	167	88	granted	grant	VERB
ftr-316	167	89	between	between	ADP
ftr-316	167	90	related	related	ADJ
ftr-316	167	91	parties	party	NOUN
ftr-316	167	92	,	,	PUNCT
ftr-316	167	93	especially	especially	ADV
ftr-316	167	94	in	in	ADP
ftr-316	167	95	connection	connection	NOUN
ftr-316	167	96	with	with	ADP
ftr-316	167	97	back	back	NOUN
ftr-316	167	98	-	-	PUNCT
ftr-316	167	99	to	to	ADP
ftr-316	167	100	-	-	PUNCT
ftr-316	167	101	back	back	ADP
ftr-316	167	102	arrangements	arrangement	NOUN
ftr-316	167	103	.	.	PUNCT
ftr-316	168	1	parties	party	NOUN
ftr-316	168	2	are	be	AUX
ftr-316	168	3	deemed	deem	VERB
ftr-316	168	4	to	to	PART
ftr-316	168	5	be	be	AUX
ftr-316	168	6	related	relate	VERB
ftr-316	168	7	if	if	SCONJ
ftr-316	168	8	:	:	PUNCT
ftr-316	168	9	(	(	PUNCT
ftr-316	168	10	a	a	X
ftr-316	168	11	)	)	PUNCT
ftr-316	168	12	the	the	DET
ftr-316	168	13	lender	lender	NOUN
ftr-316	168	14	is	be	AUX
ftr-316	168	15	domiciled	domicile	VERB
ftr-316	168	16	or	or	CCONJ
ftr-316	168	17	incorporated	incorporate	VERB
ftr-316	168	18	in	in	ADP
ftr-316	168	19	a	a	DET
ftr-316	168	20	jurisdiction	jurisdiction	NOUN
ftr-316	168	21	considered	consider	VERB
ftr-316	168	22	to	to	PART
ftr-316	168	23	be	be	AUX
ftr-316	168	24	a	a	DET
ftr-316	168	25	tax	tax	NOUN
ftr-316	168	26	haven	haven	NOUN
ftr-316	168	27	;	;	PUNCT
ftr-316	168	28	(	(	PUNCT
ftr-316	168	29	b	b	X
ftr-316	168	30	)	)	PUNCT
ftr-316	168	31	the	the	DET
ftr-316	168	32	lender	lender	NOUN
ftr-316	168	33	directly	directly	ADV
ftr-316	168	34	or	or	CCONJ
ftr-316	168	35	indirectly	indirectly	ADV
ftr-316	168	36	owns	own	VERB
ftr-316	168	37	or	or	CCONJ
ftr-316	168	38	holds	hold	VERB
ftr-316	168	39	10	10	NUM
ftr-316	168	40	percent	percent	NOUN
ftr-316	168	41	or	or	CCONJ
ftr-316	168	42	more	more	ADJ
ftr-316	168	43	of	of	ADP
ftr-316	168	44	the	the	DET
ftr-316	168	45	borrower	borrower	NOUN
ftr-316	168	46	’s	’s	PART
ftr-316	168	47	capital	capital	NOUN
ftr-316	168	48	or	or	CCONJ
ftr-316	168	49	profits	profit	NOUN
ftr-316	168	50	;	;	PUNCT
ftr-316	168	51	(	(	PUNCT
ftr-316	168	52	c	c	X
ftr-316	168	53	)	)	PUNCT
ftr-316	168	54	the	the	DET
ftr-316	168	55	lender	lender	NOUN
ftr-316	168	56	and	and	CCONJ
ftr-316	168	57	the	the	DET
ftr-316	168	58	borrower48	borrower48	NOUN
ftr-316	168	59	are	be	AUX
ftr-316	168	60	owned	own	VERB
ftr-316	168	61	by	by	ADP
ftr-316	168	62	a	a	DET
ftr-316	168	63	common	common	ADJ
ftr-316	168	64	shareholder	shareholder	NOUN
ftr-316	168	65	that	that	PRON
ftr-316	168	66	directly	directly	ADV
ftr-316	168	67	or	or	CCONJ
ftr-316	168	68	indirectly	indirectly	ADV
ftr-316	168	69	owns	own	VERB
ftr-316	168	70	or	or	CCONJ
ftr-316	168	71	holds	hold	VERB
ftr-316	168	72	10	10	NUM
ftr-316	168	73	percent	percent	NOUN
ftr-316	168	74	or	or	CCONJ
ftr-316	168	75	more	more	ADJ
ftr-316	168	76	of	of	ADP
ftr-316	168	77	the	the	DET
ftr-316	168	78	capital	capital	NOUN
ftr-316	168	79	or	or	CCONJ
ftr-316	168	80	profits	profit	NOUN
ftr-316	168	81	of	of	ADP
ftr-316	168	82	both	both	PRON
ftr-316	168	83	;	;	PUNCT
ftr-316	168	84	and	and	CCONJ
ftr-316	168	85	(	(	PUNCT
ftr-316	168	86	d	d	X
ftr-316	168	87	)	)	PUNCT
ftr-316	168	88	the	the	DET
ftr-316	168	89	financing	financing	NOUN
ftr-316	168	90	has	have	AUX
ftr-316	168	91	been	be	AUX
ftr-316	168	92	granted	grant	VERB
ftr-316	168	93	with	with	ADP
ftr-316	168	94	a	a	DET
ftr-316	168	95	direct	direct	ADJ
ftr-316	168	96	or	or	CCONJ
ftr-316	168	97	indirect	indirect	ADJ
ftr-316	168	98	guarantee	guarantee	NOUN
ftr-316	168	99	from	from	ADP
ftr-316	168	100	a	a	DET
ftr-316	168	101	third	third	ADJ
ftr-316	168	102	party	party	NOUN
ftr-316	168	103	in	in	ADP
ftr-316	168	104	cash	cash	NOUN
ftr-316	168	105	or	or	CCONJ
ftr-316	168	106	valuables	valuable	NOUN
ftr-316	168	107	,	,	PUNCT
ftr-316	168	108	up	up	ADP
ftr-316	168	109	to	to	ADP
ftr-316	168	110	the	the	DET
ftr-316	168	111	amount	amount	NOUN
ftr-316	168	112	effectively	effectively	ADV
ftr-316	168	113	guaranteed	guarantee	VERB
ftr-316	168	114	in	in	ADP
ftr-316	168	115	this	this	DET
ftr-316	168	116	manner.49	manner.49	NOUN
ftr-316	168	117	this	this	DET
ftr-316	168	118	rule	rule	NOUN
ftr-316	168	119	provides	provide	VERB
ftr-316	168	120	that	that	SCONJ
ftr-316	168	121	an	an	DET
ftr-316	168	122	additional	additional	ADJ
ftr-316	168	123	31	31	NUM
ftr-316	168	124	percent	percent	NOUN
ftr-316	168	125	is	be	AUX
ftr-316	168	126	levied	levy	VERB
ftr-316	168	127	on	on	ADP
ftr-316	168	128	a	a	DET
ftr-316	168	129	portion	portion	NOUN
ftr-316	168	130	of	of	ADP
ftr-316	168	131	the	the	DET
ftr-316	168	132	interest	interest	NOUN
ftr-316	168	133	paid	pay	VERB
ftr-316	168	134	if	if	SCONJ
ftr-316	168	135	the	the	DET
ftr-316	168	136	total	total	ADJ
ftr-316	168	137	amount	amount	NOUN
ftr-316	168	138	of	of	ADP
ftr-316	168	139	the	the	DET
ftr-316	168	140	related	relate	VERB
ftr-316	168	141	borrowing	borrowing	NOUN
ftr-316	168	142	is	be	AUX
ftr-316	168	143	in	in	ADP
ftr-316	168	144	excess	excess	NOUN
ftr-316	168	145	of	of	ADP
ftr-316	168	146	an	an	DET
ftr-316	168	147	objective	objective	ADJ
ftr-316	168	148	debt	debt	NOUN
ftr-316	168	149	to	to	ADP
ftr-316	168	150	equity	equity	NOUN
ftr-316	168	151	ratio	ratio	NOUN
ftr-316	168	152	of	of	ADP
ftr-316	168	153	3:1.50	3:1.50	NUM
ftr-316	168	154	44	44	NUM
ftr-316	168	155	.	.	PUNCT
ftr-316	169	1	l.i.r	l.i.r	PROPN
ftr-316	169	2	.	.	PUNCT
ftr-316	169	3	art	art	NOUN
ftr-316	169	4	.	.	PUNCT
ftr-316	170	1	10	10	NUM
ftr-316	170	2	.	.	X
ftr-316	171	1	45	45	NUM
ftr-316	171	2	.	.	PUNCT
ftr-316	172	1	in	in	ADP
ftr-316	172	2	accordance	accordance	NOUN
ftr-316	172	3	with	with	ADP
ftr-316	172	4	article	article	NOUN
ftr-316	172	5	59	59	NUM
ftr-316	172	6	of	of	ADP
ftr-316	172	7	l.i.r	l.i.r	PROPN
ftr-316	172	8	.	.	PROPN
ftr-316	172	9	,	,	PUNCT
ftr-316	172	10	the	the	DET
ftr-316	172	11	following	follow	VERB
ftr-316	172	12	transactions	transaction	NOUN
ftr-316	172	13	benefit	benefit	VERB
ftr-316	172	14	from	from	ADP
ftr-316	172	15	the	the	DET
ftr-316	172	16	4	4	NUM
ftr-316	172	17	percent	percent	NOUN
ftr-316	172	18	tax	tax	NOUN
ftr-316	172	19	rate	rate	NOUN
ftr-316	172	20	:	:	PUNCT
ftr-316	172	21	(	(	PUNCT
ftr-316	172	22	i	i	NOUN
ftr-316	172	23	)	)	PUNCT
ftr-316	172	24	credit	credit	NOUN
ftr-316	172	25	extended	extend	VERB
ftr-316	172	26	abroad	abroad	ADV
ftr-316	172	27	by	by	ADP
ftr-316	172	28	foreign	foreign	ADJ
ftr-316	172	29	or	or	CCONJ
ftr-316	172	30	international	international	ADJ
ftr-316	172	31	banks	bank	NOUN
ftr-316	172	32	or	or	CCONJ
ftr-316	172	33	financial	financial	ADJ
ftr-316	172	34	entities	entity	NOUN
ftr-316	172	35	,	,	PUNCT
ftr-316	172	36	insurance	insurance	NOUN
ftr-316	172	37	companies	company	NOUN
ftr-316	172	38	or	or	CCONJ
ftr-316	172	39	foreign	foreign	ADJ
ftr-316	172	40	pension	pension	NOUN
ftr-316	172	41	funds	fund	NOUN
ftr-316	172	42	registered	register	VERB
ftr-316	172	43	in	in	ADP
ftr-316	172	44	accordance	accordance	NOUN
ftr-316	172	45	with	with	ADP
ftr-316	172	46	article	article	NOUN
ftr-316	172	47	106	106	NUM
ftr-316	172	48	of	of	ADP
ftr-316	172	49	l.i.r	l.i.r	PROPN
ftr-316	172	50	.	.	PROPN
ftr-316	172	51	;	;	PUNCT
ftr-316	172	52	(	(	PUNCT
ftr-316	172	53	ii	ii	NOUN
ftr-316	172	54	)	)	PUNCT
ftr-316	172	55	interest	interest	NOUN
ftr-316	172	56	paid	pay	VERB
ftr-316	172	57	from	from	ADP
ftr-316	172	58	publicly	publicly	ADV
ftr-316	172	59	traded	trade	VERB
ftr-316	172	60	debt	debt	NOUN
ftr-316	172	61	instruments	instrument	NOUN
ftr-316	172	62	in	in	ADP
ftr-316	172	63	accordance	accordance	NOUN
ftr-316	172	64	with	with	ADP
ftr-316	172	65	article	article	NOUN
ftr-316	172	66	104	104	NUM
ftr-316	172	67	;	;	PUNCT
ftr-316	172	68	(	(	PUNCT
ftr-316	172	69	iii	iii	X
ftr-316	172	70	)	)	PUNCT
ftr-316	172	71	balances	balance	NOUN
ftr-316	172	72	(	(	PUNCT
ftr-316	172	73	unpaid	unpaid	ADJ
ftr-316	172	74	portions	portion	NOUN
ftr-316	172	75	)	)	PUNCT
ftr-316	172	76	on	on	ADP
ftr-316	172	77	the	the	DET
ftr-316	172	78	price	price	NOUN
ftr-316	172	79	of	of	ADP
ftr-316	172	80	imported	import	VERB
ftr-316	172	81	goods	good	NOUN
ftr-316	172	82	;	;	PUNCT
ftr-316	172	83	(	(	PUNCT
ftr-316	172	84	iv	iv	X
ftr-316	172	85	)	)	PUNCT
ftr-316	172	86	interest	interest	NOUN
ftr-316	172	87	payments	payment	NOUN
ftr-316	172	88	arising	arise	VERB
ftr-316	172	89	from	from	ADP
ftr-316	172	90	bonds	bond	NOUN
ftr-316	172	91	or	or	CCONJ
ftr-316	172	92	debentures	debenture	NOUN
ftr-316	172	93	issued	issue	VERB
ftr-316	172	94	by	by	ADP
ftr-316	172	95	the	the	DET
ftr-316	172	96	chilean	chilean	ADJ
ftr-316	172	97	government	government	NOUN
ftr-316	172	98	and	and	CCONJ
ftr-316	172	99	the	the	DET
ftr-316	172	100	chilean	chilean	ADJ
ftr-316	172	101	central	central	PROPN
ftr-316	172	102	bank	bank	NOUN
ftr-316	172	103	;	;	PUNCT
ftr-316	172	104	(	(	PUNCT
ftr-316	172	105	v	v	NOUN
ftr-316	172	106	)	)	PUNCT
ftr-316	172	107	interest	interest	NOUN
ftr-316	172	108	paid	pay	VERB
ftr-316	172	109	on	on	ADP
ftr-316	172	110	deposits	deposit	NOUN
ftr-316	172	111	made	make	VERB
ftr-316	172	112	in	in	ADP
ftr-316	172	113	foreign	foreign	ADJ
ftr-316	172	114	or	or	CCONJ
ftr-316	172	115	local	local	ADJ
ftr-316	172	116	currency	currency	NOUN
ftr-316	172	117	accounts	account	NOUN
ftr-316	172	118	made	make	VERB
ftr-316	172	119	with	with	ADP
ftr-316	172	120	chilean	chilean	ADJ
ftr-316	172	121	institutions	institution	NOUN
ftr-316	172	122	duly	duly	ADV
ftr-316	172	123	authorized	authorize	VERB
ftr-316	172	124	by	by	ADP
ftr-316	172	125	the	the	DET
ftr-316	172	126	chilean	chilean	PROPN
ftr-316	172	127	central	central	PROPN
ftr-316	172	128	bank	bank	NOUN
ftr-316	172	129	;	;	PUNCT
ftr-316	172	130	and	and	CCONJ
ftr-316	172	131	(	(	PUNCT
ftr-316	172	132	vi	vi	NOUN
ftr-316	172	133	)	)	PUNCT
ftr-316	172	134	interest	interest	NOUN
ftr-316	172	135	on	on	ADP
ftr-316	172	136	latin	latin	ADJ
ftr-316	172	137	american	american	ADJ
ftr-316	172	138	banking	banking	NOUN
ftr-316	172	139	acceptances	acceptance	NOUN
ftr-316	172	140	made	make	VERB
ftr-316	172	141	by	by	ADP
ftr-316	172	142	members	member	NOUN
ftr-316	172	143	of	of	ADP
ftr-316	172	144	the	the	DET
ftr-316	172	145	latin	latin	ADJ
ftr-316	172	146	american	american	ADJ
ftr-316	172	147	integration	integration	PROPN
ftr-316	172	148	association	association	PROPN
ftr-316	172	149	(	(	PUNCT
ftr-316	172	150	aladi	aladi	PROPN
ftr-316	172	151	)	)	PUNCT
ftr-316	172	152	.	.	PUNCT
ftr-316	173	1	l.i.r	l.i.r	PROPN
ftr-316	173	2	.	.	PUNCT
ftr-316	173	3	art	art	NOUN
ftr-316	173	4	.	.	PUNCT
ftr-316	174	1	59	59	NUM
ftr-316	174	2	.	.	NUM
ftr-316	174	3	46	46	NUM
ftr-316	174	4	.	.	PUNCT
ftr-316	175	1	l.i.r	l.i.r	PROPN
ftr-316	175	2	.	.	PUNCT
ftr-316	175	3	art	art	NOUN
ftr-316	175	4	.	.	PUNCT
ftr-316	176	1	59	59	NUM
ftr-316	176	2	,	,	PUNCT
ftr-316	176	3	¶	¶	NOUN
ftr-316	176	4	4	4	NUM
ftr-316	176	5	,	,	PUNCT
ftr-316	176	6	no	no	INTJ
ftr-316	176	7	.	.	NOUN
ftr-316	177	1	1(b	1(b	NUM
ftr-316	177	2	)	)	PUNCT
ftr-316	177	3	.	.	PUNCT
ftr-316	178	1	47	47	NUM
ftr-316	178	2	.	.	PUNCT
ftr-316	179	1	law	law	NOUN
ftr-316	179	2	no	no	NOUN
ftr-316	179	3	.	.	PUNCT
ftr-316	180	1	19.738	19.738	NUM
ftr-316	180	2	(	(	PUNCT
ftr-316	180	3	2001	2001	NUM
ftr-316	180	4	)	)	PUNCT
ftr-316	180	5	(	(	PUNCT
ftr-316	180	6	chile	chile	PROPN
ftr-316	180	7	)	)	PUNCT
ftr-316	180	8	.	.	PUNCT
ftr-316	181	1	48	48	NUM
ftr-316	181	2	.	.	PUNCT
ftr-316	182	1	in	in	ADP
ftr-316	182	2	accordance	accordance	NOUN
ftr-316	182	3	with	with	ADP
ftr-316	182	4	article	article	NOUN
ftr-316	182	5	59	59	NUM
ftr-316	182	6	,	,	PUNCT
ftr-316	182	7	number	number	NOUN
ftr-316	182	8	1	1	NUM
ftr-316	182	9	,	,	PUNCT
ftr-316	182	10	paragraph	paragraph	NOUN
ftr-316	182	11	7(e	7(e	NUM
ftr-316	182	12	)	)	PUNCT
ftr-316	182	13	of	of	ADP
ftr-316	182	14	the	the	DET
ftr-316	182	15	l.i.r	l.i.r	PROPN
ftr-316	182	16	.	.	PROPN
ftr-316	182	17	,	,	PUNCT
ftr-316	182	18	thin	thin	ADJ
ftr-316	182	19	capitalization	capitalization	NOUN
ftr-316	182	20	rules	rule	NOUN
ftr-316	182	21	do	do	AUX
ftr-316	182	22	not	not	PART
ftr-316	182	23	apply	apply	VERB
ftr-316	182	24	in	in	ADP
ftr-316	182	25	cases	case	NOUN
ftr-316	182	26	where	where	SCONJ
ftr-316	182	27	the	the	DET
ftr-316	182	28	debtor	debtor	NOUN
ftr-316	182	29	is	be	AUX
ftr-316	182	30	engaged	engage	VERB
ftr-316	182	31	in	in	ADP
ftr-316	182	32	financing	financing	NOUN
ftr-316	182	33	activities	activity	NOUN
ftr-316	182	34	and	and	CCONJ
ftr-316	182	35	is	be	AUX
ftr-316	182	36	recognized	recognize	VERB
ftr-316	182	37	as	as	ADP
ftr-316	182	38	a	a	DET
ftr-316	182	39	financing	financing	NOUN
ftr-316	182	40	institution	institution	NOUN
ftr-316	182	41	by	by	ADP
ftr-316	182	42	the	the	DET
ftr-316	182	43	ministry	ministry	PROPN
ftr-316	182	44	of	of	ADP
ftr-316	182	45	finance	finance	PROPN
ftr-316	182	46	.	.	PUNCT
ftr-316	183	1	l.i.r	l.i.r	PROPN
ftr-316	183	2	.	.	PUNCT
ftr-316	183	3	art	art	NOUN
ftr-316	183	4	.	.	PUNCT
ftr-316	184	1	59	59	NUM
ftr-316	184	2	,	,	PUNCT
ftr-316	184	3	no	no	INTJ
ftr-316	184	4	.	.	NOUN
ftr-316	184	5	1	1	NUM
ftr-316	184	6	,	,	PUNCT
ftr-316	184	7	¶	¶	NOUN
ftr-316	184	8	7(e	7(e	NUM
ftr-316	184	9	)	)	PUNCT
ftr-316	184	10	.	.	PUNCT
ftr-316	185	1	49	49	NUM
ftr-316	185	2	.	.	PUNCT
ftr-316	186	1	l.i.r	l.i.r	PROPN
ftr-316	186	2	.	.	PUNCT
ftr-316	186	3	art	art	NOUN
ftr-316	186	4	.	.	PUNCT
ftr-316	187	1	59	59	NUM
ftr-316	187	2	,	,	PUNCT
ftr-316	187	3	¶	¶	NOUN
ftr-316	187	4	4	4	NUM
ftr-316	187	5	,	,	PUNCT
ftr-316	187	6	no	no	INTJ
ftr-316	187	7	.	.	NOUN
ftr-316	187	8	1	1	NUM
ftr-316	187	9	,	,	PUNCT
ftr-316	187	10	¶	¶	NOUN
ftr-316	187	11	3(c	3(c	NUM
ftr-316	187	12	)	)	PUNCT
ftr-316	187	13	.	.	PUNCT
ftr-316	188	1	50	50	NUM
ftr-316	188	2	.	.	PUNCT
ftr-316	189	1	s.i.i	s.i.i	PROPN
ftr-316	189	2	.	.	PROPN
ftr-316	189	3	,	,	PUNCT
ftr-316	189	4	circular	circular	ADJ
ftr-316	189	5	no	no	NOUN
ftr-316	189	6	.	.	PROPN
ftr-316	189	7	24	24	NUM
ftr-316	189	8	,	,	PUNCT
ftr-316	189	9	mar	mar	PROPN
ftr-316	189	10	.	.	PROPN
ftr-316	189	11	14	14	NUM
ftr-316	189	12	,	,	PUNCT
ftr-316	189	13	2002	2002	NUM
ftr-316	189	14	(	(	PUNCT
ftr-316	189	15	chile	chile	PROPN
ftr-316	189	16	)	)	PUNCT
ftr-316	189	17	,	,	PUNCT
ftr-316	189	18	http://www.sii.cl/	http://www.sii.cl/	PROPN
ftr-316	189	19	documentos	documento	NOUN
ftr-316	189	20	/	/	SYM
ftr-316	189	21	circulares/2002	circulares/2002	NOUN
ftr-316	189	22	/	/	SYM
ftr-316	189	23	circu24.htm	circu24.htm	PROPN
ftr-316	189	24	.	.	PUNCT
ftr-316	190	1	2012	2012	NUM
ftr-316	190	2	]	]	X
ftr-316	190	3	u.s	u.s	PROPN
ftr-316	190	4	.	.	PROPN
ftr-316	190	5	and	and	CCONJ
ftr-316	190	6	chile	chile	PROPN
ftr-316	190	7	tax	tax	NOUN
ftr-316	190	8	treaty	treaty	NOUN
ftr-316	190	9	51	51	NUM
ftr-316	190	10	it	it	PRON
ftr-316	190	11	is	be	AUX
ftr-316	190	12	important	important	ADJ
ftr-316	190	13	to	to	PART
ftr-316	190	14	point	point	VERB
ftr-316	190	15	out	out	ADP
ftr-316	190	16	that	that	SCONJ
ftr-316	190	17	the	the	DET
ftr-316	190	18	difference	difference	NOUN
ftr-316	190	19	(	(	PUNCT
ftr-316	190	20	31	31	NUM
ftr-316	190	21	percent	percent	NOUN
ftr-316	190	22	)	)	PUNCT
ftr-316	190	23	between	between	ADP
ftr-316	190	24	the	the	DET
ftr-316	190	25	tax	tax	NOUN
ftr-316	190	26	rate	rate	NOUN
ftr-316	190	27	effectively	effectively	ADV
ftr-316	190	28	paid	pay	VERB
ftr-316	190	29	(	(	PUNCT
ftr-316	190	30	35	35	NUM
ftr-316	190	31	percent	percent	NOUN
ftr-316	190	32	)	)	PUNCT
ftr-316	190	33	and	and	CCONJ
ftr-316	190	34	the	the	DET
ftr-316	190	35	reduced	reduced	ADJ
ftr-316	190	36	tax	tax	NOUN
ftr-316	190	37	applicable	applicable	ADJ
ftr-316	190	38	(	(	PUNCT
ftr-316	190	39	4	4	NUM
ftr-316	190	40	percent	percent	NOUN
ftr-316	190	41	)	)	PUNCT
ftr-316	190	42	will	will	AUX
ftr-316	190	43	be	be	AUX
ftr-316	190	44	borne	bear	VERB
ftr-316	190	45	by	by	ADP
ftr-316	190	46	the	the	DET
ftr-316	190	47	payor	payor	NOUN
ftr-316	190	48	related	relate	VERB
ftr-316	190	49	company	company	NOUN
ftr-316	190	50	and	and	CCONJ
ftr-316	190	51	,	,	PUNCT
ftr-316	190	52	therefore	therefore	ADV
ftr-316	190	53	,	,	PUNCT
ftr-316	190	54	it	it	PRON
ftr-316	190	55	could	could	AUX
ftr-316	190	56	be	be	AUX
ftr-316	190	57	accepted	accept	VERB
ftr-316	190	58	as	as	ADP
ftr-316	190	59	an	an	DET
ftr-316	190	60	expense	expense	NOUN
ftr-316	190	61	to	to	PART
ftr-316	190	62	decrease	decrease	VERB
ftr-316	190	63	its	its	PRON
ftr-316	190	64	taxable	taxable	ADJ
ftr-316	190	65	income	income	NOUN
ftr-316	190	66	under	under	ADP
ftr-316	190	67	article	article	NOUN
ftr-316	190	68	31	31	NUM
ftr-316	190	69	of	of	ADP
ftr-316	190	70	the	the	DET
ftr-316	190	71	citl.51	citl.51	NOUN
ftr-316	190	72	current	current	ADJ
ftr-316	190	73	thin	thin	ADJ
ftr-316	190	74	capitalization	capitalization	NOUN
ftr-316	190	75	rules	rule	NOUN
ftr-316	190	76	included	include	VERB
ftr-316	190	77	in	in	ADP
ftr-316	190	78	the	the	DET
ftr-316	190	79	citl	citl	NOUN
ftr-316	190	80	encourage	encourage	VERB
ftr-316	190	81	investment	investment	NOUN
ftr-316	190	82	through	through	ADP
ftr-316	190	83	debt	debt	NOUN
ftr-316	190	84	instead	instead	ADV
ftr-316	190	85	of	of	ADP
ftr-316	190	86	equity	equity	NOUN
ftr-316	190	87	because	because	SCONJ
ftr-316	190	88	,	,	PUNCT
ftr-316	190	89	from	from	ADP
ftr-316	190	90	the	the	DET
ftr-316	190	91	economic	economic	ADJ
ftr-316	190	92	perspective	perspective	NOUN
ftr-316	190	93	of	of	ADP
ftr-316	190	94	foreign	foreign	ADJ
ftr-316	190	95	investors	investor	NOUN
ftr-316	190	96	,	,	PUNCT
ftr-316	190	97	both	both	CCONJ
ftr-316	190	98	the	the	DET
ftr-316	190	99	interest52	interest52	NOUN
ftr-316	190	100	and	and	CCONJ
ftr-316	190	101	the	the	DET
ftr-316	190	102	31	31	NUM
ftr-316	190	103	percent	percent	NOUN
ftr-316	190	104	tax	tax	NOUN
ftr-316	190	105	difference	difference	NOUN
ftr-316	190	106	are	be	AUX
ftr-316	190	107	deductible	deductible	ADJ
ftr-316	190	108	expenses	expense	NOUN
ftr-316	190	109	,	,	PUNCT
ftr-316	190	110	thereby	thereby	ADV
ftr-316	190	111	decreasing	decrease	VERB
ftr-316	190	112	the	the	DET
ftr-316	190	113	chilean	chilean	ADJ
ftr-316	190	114	subsidiary	subsidiary	NOUN
ftr-316	190	115	’s	’s	PART
ftr-316	190	116	taxable	taxable	ADJ
ftr-316	190	117	income.53	income.53	NOUN
ftr-316	190	118	from	from	ADP
ftr-316	190	119	the	the	DET
ftr-316	190	120	standpoint	standpoint	NOUN
ftr-316	190	121	of	of	ADP
ftr-316	190	122	tax	tax	NOUN
ftr-316	190	123	policy	policy	NOUN
ftr-316	190	124	,	,	PUNCT
ftr-316	190	125	this	this	DET
ftr-316	190	126	tax	tax	NOUN
ftr-316	190	127	treatment	treatment	NOUN
ftr-316	190	128	was	be	AUX
ftr-316	190	129	enacted	enact	VERB
ftr-316	190	130	in	in	ADP
ftr-316	190	131	2001	2001	NUM
ftr-316	190	132	as	as	ADP
ftr-316	190	133	a	a	DET
ftr-316	190	134	response	response	NOUN
ftr-316	190	135	to	to	ADP
ftr-316	190	136	the	the	DET
ftr-316	190	137	need	need	NOUN
ftr-316	190	138	to	to	PART
ftr-316	190	139	attract	attract	VERB
ftr-316	190	140	fdi	fdi	NOUN
ftr-316	190	141	to	to	ADP
ftr-316	190	142	a	a	DET
ftr-316	190	143	developing	develop	VERB
ftr-316	190	144	country.54	country.54	NOUN
ftr-316	190	145	nevertheless	nevertheless	ADV
ftr-316	190	146	,	,	PUNCT
ftr-316	190	147	with	with	ADP
ftr-316	190	148	chile	chile	PROPN
ftr-316	190	149	’s	’s	PART
ftr-316	190	150	current	current	ADJ
ftr-316	190	151	economic	economic	ADJ
ftr-316	190	152	situation	situation	NOUN
ftr-316	190	153	and	and	CCONJ
ftr-316	190	154	the	the	DET
ftr-316	190	155	expectation	expectation	NOUN
ftr-316	190	156	that	that	SCONJ
ftr-316	190	157	the	the	DET
ftr-316	190	158	country	country	NOUN
ftr-316	190	159	can	can	AUX
ftr-316	190	160	become	become	VERB
ftr-316	190	161	a	a	DET
ftr-316	190	162	developed	develop	VERB
ftr-316	190	163	country	country	NOUN
ftr-316	190	164	by	by	ADP
ftr-316	190	165	2018,55	2018,55	PROPN
ftr-316	190	166	it	it	PRON
ftr-316	190	167	is	be	AUX
ftr-316	190	168	unclear	unclear	ADJ
ftr-316	190	169	whether	whether	SCONJ
ftr-316	190	170	such	such	ADJ
ftr-316	190	171	policy	policy	NOUN
ftr-316	190	172	is	be	AUX
ftr-316	190	173	optimal	optimal	ADJ
ftr-316	190	174	for	for	ADP
ftr-316	190	175	chile	chile	NOUN
ftr-316	190	176	in	in	ADP
ftr-316	190	177	the	the	DET
ftr-316	190	178	near	near	ADJ
ftr-316	190	179	future	future	NOUN
ftr-316	190	180	because	because	SCONJ
ftr-316	190	181	it	it	PRON
ftr-316	190	182	deflects	deflect	VERB
ftr-316	190	183	revenue	revenue	NOUN
ftr-316	190	184	to	to	ADP
ftr-316	190	185	the	the	DET
ftr-316	190	186	country	country	NOUN
ftr-316	190	187	in	in	ADP
ftr-316	190	188	which	which	PRON
ftr-316	190	189	the	the	DET
ftr-316	190	190	non	non	ADJ
ftr-316	190	191	-	-	ADJ
ftr-316	190	192	resident	resident	ADJ
ftr-316	190	193	company	company	NOUN
ftr-316	190	194	is	be	AUX
ftr-316	190	195	established	establish	VERB
ftr-316	190	196	,	,	PUNCT
ftr-316	190	197	consequentially	consequentially	ADV
ftr-316	190	198	reducing	reduce	VERB
ftr-316	190	199	chilean	chilean	ADJ
ftr-316	190	200	revenue	revenue	NOUN
ftr-316	190	201	that	that	PRON
ftr-316	190	202	could	could	AUX
ftr-316	190	203	be	be	AUX
ftr-316	190	204	targeted	target	VERB
ftr-316	190	205	to	to	ADP
ftr-316	190	206	other	other	ADJ
ftr-316	190	207	objectives.56	objectives.56	PROPN
ftr-316	190	208	51	51	NUM
ftr-316	190	209	.	.	PUNCT
ftr-316	191	1	l.i.r	l.i.r	PROPN
ftr-316	191	2	.	.	PUNCT
ftr-316	191	3	art	art	NOUN
ftr-316	191	4	.	.	PUNCT
ftr-316	192	1	59	59	NUM
ftr-316	192	2	,	,	PUNCT
ftr-316	192	3	no	no	INTJ
ftr-316	192	4	.	.	NOUN
ftr-316	192	5	1	1	NUM
ftr-316	192	6	,	,	PUNCT
ftr-316	192	7	¶	¶	NOUN
ftr-316	192	8	3(e	3(e	NUM
ftr-316	192	9	)	)	PUNCT
ftr-316	192	10	.	.	PUNCT
ftr-316	193	1	52	52	NUM
ftr-316	193	2	.	.	PUNCT
ftr-316	194	1	articles	article	NOUN
ftr-316	194	2	37	37	NUM
ftr-316	194	3	and	and	CCONJ
ftr-316	194	4	38	38	NUM
ftr-316	194	5	of	of	ADP
ftr-316	194	6	the	the	DET
ftr-316	194	7	l.i.r	l.i.r	PROPN
ftr-316	194	8	.	.	PUNCT
ftr-316	194	9	provide	provide	VERB
ftr-316	194	10	rules	rule	NOUN
ftr-316	194	11	that	that	PRON
ftr-316	194	12	require	require	VERB
ftr-316	194	13	an	an	DET
ftr-316	194	14	arm	arm	NOUN
ftr-316	194	15	’s	’s	PART
ftr-316	194	16	length	length	NOUN
ftr-316	194	17	price	price	NOUN
ftr-316	194	18	on	on	ADP
ftr-316	194	19	the	the	DET
ftr-316	194	20	interest	interest	NOUN
ftr-316	194	21	charged	charge	VERB
ftr-316	194	22	between	between	ADP
ftr-316	194	23	related	related	ADJ
ftr-316	194	24	parties	party	NOUN
ftr-316	194	25	,	,	PUNCT
ftr-316	194	26	but	but	CCONJ
ftr-316	194	27	it	it	PRON
ftr-316	194	28	does	do	AUX
ftr-316	194	29	not	not	PART
ftr-316	194	30	provide	provide	VERB
ftr-316	194	31	rules	rule	NOUN
ftr-316	194	32	related	relate	VERB
ftr-316	194	33	to	to	ADP
ftr-316	194	34	debt	debt	NOUN
ftr-316	194	35	that	that	PRON
ftr-316	194	36	partakes	partake	VERB
ftr-316	194	37	of	of	ADP
ftr-316	194	38	business	business	NOUN
ftr-316	194	39	risk	risk	NOUN
ftr-316	194	40	.	.	PUNCT
ftr-316	195	1	l.i.r	l.i.r	PROPN
ftr-316	195	2	.	.	PUNCT
ftr-316	195	3	arts	art	NOUN
ftr-316	195	4	.	.	PUNCT
ftr-316	196	1	37–38	37–38	NUM
ftr-316	196	2	.	.	PUNCT
ftr-316	197	1	53	53	NUM
ftr-316	197	2	.	.	PUNCT
ftr-316	198	1	a	a	DET
ftr-316	198	2	stamp	stamp	NOUN
ftr-316	198	3	tax	tax	NOUN
ftr-316	198	4	with	with	ADP
ftr-316	198	5	a	a	DET
ftr-316	198	6	rate	rate	NOUN
ftr-316	198	7	of	of	ADP
ftr-316	198	8	up	up	ADP
ftr-316	198	9	to	to	PART
ftr-316	198	10	0.6	0.6	NUM
ftr-316	198	11	percent	percent	NOUN
ftr-316	198	12	of	of	ADP
ftr-316	198	13	the	the	DET
ftr-316	198	14	total	total	ADJ
ftr-316	198	15	amount	amount	NOUN
ftr-316	198	16	borrowed	borrow	VERB
ftr-316	198	17	may	may	AUX
ftr-316	198	18	be	be	AUX
ftr-316	198	19	assessed	assess	VERB
ftr-316	198	20	on	on	ADP
ftr-316	198	21	this	this	DET
ftr-316	198	22	loan	loan	NOUN
ftr-316	198	23	,	,	PUNCT
ftr-316	198	24	and	and	CCONJ
ftr-316	198	25	transfer	transfer	VERB
ftr-316	198	26	pricing	pricing	NOUN
ftr-316	198	27	rules	rule	NOUN
ftr-316	198	28	under	under	ADP
ftr-316	198	29	article	article	NOUN
ftr-316	198	30	38	38	NUM
ftr-316	198	31	of	of	ADP
ftr-316	198	32	the	the	DET
ftr-316	198	33	l.i.r	l.i.r	PROPN
ftr-316	198	34	.	.	PUNCT
ftr-316	199	1	may	may	AUX
ftr-316	199	2	apply	apply	VERB
ftr-316	199	3	to	to	PART
ftr-316	199	4	decrease	decrease	VERB
ftr-316	199	5	the	the	DET
ftr-316	199	6	amount	amount	NOUN
ftr-316	199	7	of	of	ADP
ftr-316	199	8	interest	interest	NOUN
ftr-316	199	9	paid	pay	VERB
ftr-316	199	10	to	to	ADP
ftr-316	199	11	the	the	DET
ftr-316	199	12	non	non	ADJ
ftr-316	199	13	-	-	NOUN
ftr-316	199	14	resident	resident	NOUN
ftr-316	199	15	.	.	PUNCT
ftr-316	200	1	therefore	therefore	ADV
ftr-316	200	2	,	,	PUNCT
ftr-316	200	3	all	all	DET
ftr-316	200	4	factors	factor	NOUN
ftr-316	200	5	must	must	AUX
ftr-316	200	6	be	be	AUX
ftr-316	200	7	considered	consider	VERB
ftr-316	200	8	to	to	PART
ftr-316	200	9	make	make	VERB
ftr-316	200	10	a	a	DET
ftr-316	200	11	final	final	ADJ
ftr-316	200	12	decision	decision	NOUN
ftr-316	200	13	as	as	ADP
ftr-316	200	14	to	to	ADP
ftr-316	200	15	the	the	DET
ftr-316	200	16	most	most	ADV
ftr-316	200	17	convenient	convenient	ADJ
ftr-316	200	18	form	form	NOUN
ftr-316	200	19	of	of	ADP
ftr-316	200	20	investment	investment	NOUN
ftr-316	200	21	.	.	PUNCT
ftr-316	201	1	l.i.r	l.i.r	PROPN
ftr-316	201	2	.	.	PUNCT
ftr-316	201	3	art	art	NOUN
ftr-316	201	4	.	.	PUNCT
ftr-316	202	1	38	38	NUM
ftr-316	202	2	.	.	X
ftr-316	203	1	54	54	NUM
ftr-316	203	2	.	.	PUNCT
ftr-316	204	1	law	law	NOUN
ftr-316	204	2	no	no	NOUN
ftr-316	204	3	.	.	PUNCT
ftr-316	205	1	19.738	19.738	NUM
ftr-316	205	2	,	,	PUNCT
ftr-316	205	3	supra	supra	PROPN
ftr-316	205	4	note	note	NOUN
ftr-316	205	5	47	47	NUM
ftr-316	205	6	.	.	PUNCT
ftr-316	206	1	55	55	NUM
ftr-316	206	2	.	.	PUNCT
ftr-316	207	1	the	the	DET
ftr-316	207	2	finance	finance	NOUN
ftr-316	207	3	minister	minister	NOUN
ftr-316	207	4	,	,	PUNCT
ftr-316	207	5	felipe	felipe	PROPN
ftr-316	207	6	larraín	larraín	PROPN
ftr-316	207	7	,	,	PUNCT
ftr-316	207	8	estimates	estimate	VERB
ftr-316	207	9	that	that	SCONJ
ftr-316	207	10	chile	chile	PROPN
ftr-316	207	11	will	will	AUX
ftr-316	207	12	become	become	VERB
ftr-316	207	13	a	a	DET
ftr-316	207	14	developed	develop	VERB
ftr-316	207	15	country	country	NOUN
ftr-316	207	16	in	in	ADP
ftr-316	207	17	2018	2018	NUM
ftr-316	207	18	if	if	SCONJ
ftr-316	207	19	gdp	gdp	NOUN
ftr-316	207	20	grows	grow	VERB
ftr-316	207	21	at	at	ADP
ftr-316	207	22	an	an	DET
ftr-316	207	23	annual	annual	ADJ
ftr-316	207	24	rate	rate	NOUN
ftr-316	207	25	of	of	ADP
ftr-316	207	26	6	6	NUM
ftr-316	207	27	percent	percent	NOUN
ftr-316	207	28	.	.	PUNCT
ftr-316	208	1	if	if	SCONJ
ftr-316	208	2	this	this	PRON
ftr-316	208	3	occurs	occur	VERB
ftr-316	208	4	,	,	PUNCT
ftr-316	208	5	the	the	DET
ftr-316	208	6	country	country	NOUN
ftr-316	208	7	will	will	AUX
ftr-316	208	8	achieve	achieve	VERB
ftr-316	208	9	a	a	DET
ftr-316	208	10	gdp	gdp	NOUN
ftr-316	208	11	per	per	ADP
ftr-316	208	12	capita	capita	NOUN
ftr-316	208	13	of	of	ADP
ftr-316	208	14	usd$	usd$	ADV
ftr-316	208	15	22,000	22,000	NUM
ftr-316	208	16	,	,	PUNCT
ftr-316	208	17	similar	similar	ADJ
ftr-316	208	18	to	to	ADP
ftr-316	208	19	that	that	PRON
ftr-316	208	20	of	of	ADP
ftr-316	208	21	portugal	portugal	PROPN
ftr-316	208	22	.	.	PUNCT
ftr-316	209	1	it	it	PRON
ftr-316	209	2	is	be	AUX
ftr-316	209	3	important	important	ADJ
ftr-316	209	4	to	to	PART
ftr-316	209	5	bear	bear	VERB
ftr-316	209	6	in	in	ADP
ftr-316	209	7	mind	mind	NOUN
ftr-316	209	8	that	that	SCONJ
ftr-316	209	9	the	the	DET
ftr-316	209	10	term	term	NOUN
ftr-316	209	11	“	"	PUNCT
ftr-316	209	12	developed	develop	VERB
ftr-316	209	13	country	country	NOUN
ftr-316	209	14	”	"	PUNCT
ftr-316	209	15	is	be	AUX
ftr-316	209	16	not	not	PART
ftr-316	209	17	altogether	altogether	ADV
ftr-316	209	18	clear	clear	ADJ
ftr-316	209	19	,	,	PUNCT
ftr-316	209	20	and	and	CCONJ
ftr-316	209	21	major	major	ADJ
ftr-316	209	22	global	global	ADJ
ftr-316	209	23	institutions	institution	NOUN
ftr-316	209	24	(	(	PUNCT
ftr-316	209	25	e.g.	e.g.	ADV
ftr-316	209	26	,	,	PUNCT
ftr-316	209	27	the	the	DET
ftr-316	209	28	world	world	PROPN
ftr-316	209	29	bank	bank	PROPN
ftr-316	209	30	,	,	PUNCT
ftr-316	209	31	oecd	oecd	PROPN
ftr-316	209	32	,	,	PUNCT
ftr-316	209	33	and	and	CCONJ
ftr-316	209	34	u.n	u.n	PROPN
ftr-316	209	35	.	.	PROPN
ftr-316	209	36	)	)	PUNCT
ftr-316	209	37	do	do	AUX
ftr-316	209	38	not	not	PART
ftr-316	209	39	agree	agree	VERB
ftr-316	209	40	on	on	ADP
ftr-316	209	41	a	a	DET
ftr-316	209	42	specific	specific	ADJ
ftr-316	209	43	definition	definition	NOUN
ftr-316	209	44	.	.	PUNCT
ftr-316	210	1	see	see	VERB
ftr-316	210	2	,	,	PUNCT
ftr-316	210	3	chile	chile	PROPN
ftr-316	210	4	pretende	pretende	PROPN
ftr-316	210	5	llegar	llegar	PROPN
ftr-316	210	6	en	en	PROPN
ftr-316	210	7	2018	2018	NUM
ftr-316	210	8	al	al	PROPN
ftr-316	210	9	nivel	nivel	PROPN
ftr-316	210	10	de	de	PROPN
ftr-316	210	11	riqueza	riqueza	PROPN
ftr-316	210	12	del	del	PROPN
ftr-316	210	13	mundo	mundo	PROPN
ftr-316	210	14	desarrollado	desarrollado	NOUN
ftr-316	210	15	(	(	PUNCT
ftr-316	210	16	chile	chile	NOUN
ftr-316	210	17	in	in	ADP
ftr-316	210	18	2018	2018	NUM
ftr-316	210	19	aims	aim	VERB
ftr-316	210	20	to	to	PART
ftr-316	210	21	reach	reach	VERB
ftr-316	210	22	the	the	DET
ftr-316	210	23	level	level	NOUN
ftr-316	210	24	of	of	ADP
ftr-316	210	25	wealth	wealth	NOUN
ftr-316	210	26	of	of	ADP
ftr-316	210	27	the	the	DET
ftr-316	210	28	developed	developed	ADJ
ftr-316	210	29	world	world	NOUN
ftr-316	210	30	)	)	PUNCT
ftr-316	210	31	,	,	PUNCT
ftr-316	210	32	this	this	PRON
ftr-316	210	33	is	be	AUX
ftr-316	210	34	chile	chile	NOUN
ftr-316	210	35	(	(	PUNCT
ftr-316	210	36	may	may	PROPN
ftr-316	210	37	28	28	NUM
ftr-316	210	38	,	,	PUNCT
ftr-316	210	39	2010	2010	NUM
ftr-316	210	40	)	)	PUNCT
ftr-316	210	41	,	,	PUNCT
ftr-316	210	42	http://www.thisischile.cl/article.aspx?id=4176&sec=288&eje=&t=chile-pretendellegar-en-2018-al-nivel-deriqueza-del-mundo-desarrollado&idioma	http://www.thisischile.cl/article.aspx?id=4176&sec=288&eje=&t=chile-pretendellegar-en-2018-al-nivel-deriqueza-del-mundo-desarrollado&idioma	NOUN
ftr-316	210	43	;	;	PUNCT
ftr-316	210	44	felipe	felipe	PROPN
ftr-316	210	45	larrain	larrain	PROPN
ftr-316	210	46	,	,	PUNCT
ftr-316	210	47	chile	chile	PROPN
ftr-316	210	48	pretende	pretende	PROPN
ftr-316	210	49	llegar	llegar	PROPN
ftr-316	210	50	en	en	PROPN
ftr-316	210	51	2018	2018	NUM
ftr-316	210	52	al	al	PROPN
ftr-316	210	53	nivel	nivel	PROPN
ftr-316	210	54	de	de	PROPN
ftr-316	210	55	riqueza	riqueza	PROPN
ftr-316	210	56	del	del	PROPN
ftr-316	210	57	mundo	mundo	PROPN
ftr-316	210	58	desarrollado	desarrollado	PROPN
ftr-316	210	59	,	,	PUNCT
ftr-316	210	60	http://www.thisischile.cl/articles.aspx?id=4176&sec=288&eje=&t=chile-pretendellegar-en-2018-al-nivel-deriqueza-del-mundo-desarrollado&idioma	http://www.thisischile.cl/articles.aspx?id=4176&sec=288&eje=&t=chile-pretendellegar-en-2018-al-nivel-deriqueza-del-mundo-desarrollado&idioma	X
ftr-316	210	61	(	(	PUNCT
ftr-316	210	62	last	last	ADV
ftr-316	210	63	visited	visit	VERB
ftr-316	210	64	nov	nov	PROPN
ftr-316	210	65	.	.	PROPN
ftr-316	210	66	1	1	NUM
ftr-316	210	67	,	,	PUNCT
ftr-316	210	68	2010	2010	NUM
ftr-316	210	69	)	)	PUNCT
ftr-316	210	70	.	.	PUNCT
ftr-316	211	1	56	56	NUM
ftr-316	211	2	.	.	PUNCT
ftr-316	212	1	this	this	DET
ftr-316	212	2	legislation	legislation	NOUN
ftr-316	212	3	was	be	AUX
ftr-316	212	4	intended	intend	VERB
ftr-316	212	5	to	to	PART
ftr-316	212	6	reduce	reduce	VERB
ftr-316	212	7	the	the	DET
ftr-316	212	8	cost	cost	NOUN
ftr-316	212	9	of	of	ADP
ftr-316	212	10	financing	financing	NOUN
ftr-316	212	11	internationally	internationally	ADV
ftr-316	212	12	,	,	PUNCT
ftr-316	212	13	since	since	SCONJ
ftr-316	212	14	most	most	ADJ
ftr-316	212	15	lenders	lender	NOUN
ftr-316	212	16	simply	simply	ADV
ftr-316	212	17	added	add	VERB
ftr-316	212	18	the	the	DET
ftr-316	212	19	tax	tax	NOUN
ftr-316	212	20	withheld	withhold	VERB
ftr-316	212	21	in	in	ADP
ftr-316	212	22	the	the	DET
ftr-316	212	23	payor	payor	NOUN
ftr-316	212	24	’s	’s	PART
ftr-316	212	25	country	country	NOUN
ftr-316	212	26	to	to	ADP
ftr-316	212	27	the	the	DET
ftr-316	212	28	interest	interest	NOUN
ftr-316	212	29	rate	rate	NOUN
ftr-316	212	30	applicable	applicable	ADJ
ftr-316	212	31	to	to	ADP
ftr-316	212	32	the	the	DET
ftr-316	212	33	loan	loan	NOUN
ftr-316	212	34	using	use	VERB
ftr-316	212	35	a	a	DET
ftr-316	212	36	gross	gross	ADJ
ftr-316	212	37	-	-	PUNCT
ftr-316	212	38	up	up	ADP
ftr-316	212	39	clause	clause	NOUN
ftr-316	212	40	.	.	PUNCT
ftr-316	213	1	the	the	DET
ftr-316	213	2	52	52	NUM
ftr-316	213	3	florida	florida	PROPN
ftr-316	213	4	tax	tax	NOUN
ftr-316	213	5	review	review	NOUN
ftr-316	214	1	[	[	X
ftr-316	214	2	vol.13:2	vol.13:2	NOUN
ftr-316	214	3	from	from	ADP
ftr-316	214	4	a	a	DET
ftr-316	214	5	u.s	u.s	PROPN
ftr-316	214	6	.	.	PROPN
ftr-316	214	7	perspective	perspective	NOUN
ftr-316	214	8	,	,	PUNCT
ftr-316	214	9	interest	interest	NOUN
ftr-316	214	10	from	from	ADP
ftr-316	214	11	a	a	DET
ftr-316	214	12	u.s	u.s	PROPN
ftr-316	214	13	.	.	PROPN
ftr-316	214	14	source	source	NOUN
ftr-316	214	15	paid	pay	VERB
ftr-316	214	16	to	to	ADP
ftr-316	214	17	chileco	chileco	PROPN
ftr-316	214	18	is	be	AUX
ftr-316	214	19	subject	subject	ADJ
ftr-316	214	20	to	to	ADP
ftr-316	214	21	a	a	DET
ftr-316	214	22	30	30	NUM
ftr-316	214	23	percent	percent	NOUN
ftr-316	214	24	withholding	withholding	NOUN
ftr-316	214	25	tax	tax	NOUN
ftr-316	214	26	under	under	ADP
ftr-316	214	27	section	section	NOUN
ftr-316	214	28	871	871	NUM
ftr-316	214	29	of	of	ADP
ftr-316	214	30	the	the	DET
ftr-316	214	31	i.r.c.57	i.r.c.57	PROPN
ftr-316	214	32	similar	similar	ADJ
ftr-316	214	33	to	to	ADP
ftr-316	214	34	chile	chile	PROPN
ftr-316	214	35	,	,	PUNCT
ftr-316	214	36	interest	interest	NOUN
ftr-316	214	37	is	be	AUX
ftr-316	214	38	generally	generally	ADV
ftr-316	214	39	sourced	source	VERB
ftr-316	214	40	according	accord	VERB
ftr-316	214	41	to	to	ADP
ftr-316	214	42	the	the	DET
ftr-316	214	43	residence	residence	NOUN
ftr-316	214	44	of	of	ADP
ftr-316	214	45	the	the	DET
ftr-316	214	46	payor	payor	NOUN
ftr-316	214	47	;	;	PUNCT
ftr-316	214	48	hence	hence	ADV
ftr-316	214	49	any	any	DET
ftr-316	214	50	interest	interest	NOUN
ftr-316	214	51	paid	pay	VERB
ftr-316	214	52	by	by	ADP
ftr-316	214	53	a	a	DET
ftr-316	214	54	u.s	u.s	PROPN
ftr-316	214	55	.	.	PROPN
ftr-316	214	56	corporation	corporation	NOUN
ftr-316	214	57	to	to	ADP
ftr-316	214	58	a	a	DET
ftr-316	214	59	corporate	corporate	ADJ
ftr-316	214	60	nonresident	nonresident	NOUN
ftr-316	214	61	of	of	ADP
ftr-316	214	62	the	the	DET
ftr-316	214	63	united	united	PROPN
ftr-316	214	64	states	states	PROPN
ftr-316	214	65	is	be	AUX
ftr-316	214	66	considered	consider	VERB
ftr-316	214	67	u.s	u.s	PROPN
ftr-316	214	68	.	.	PROPN
ftr-316	214	69	source	source	NOUN
ftr-316	214	70	interest	interest	NOUN
ftr-316	214	71	by	by	ADP
ftr-316	214	72	the	the	DET
ftr-316	214	73	federal	federal	ADJ
ftr-316	214	74	government.58	government.58	PROPN
ftr-316	214	75	however	however	ADV
ftr-316	214	76	,	,	PUNCT
ftr-316	214	77	the	the	DET
ftr-316	214	78	i.r.c	i.r.c	NOUN
ftr-316	214	79	.	.	PUNCT
ftr-316	214	80	includes	include	VERB
ftr-316	214	81	an	an	DET
ftr-316	214	82	important	important	ADJ
ftr-316	214	83	exception.59	exception.59	NOUN
ftr-316	214	84	if	if	SCONJ
ftr-316	214	85	chileco	chileco	PROPN
ftr-316	214	86	makes	make	VERB
ftr-316	214	87	deposits	deposit	NOUN
ftr-316	214	88	with	with	ADP
ftr-316	214	89	a	a	DET
ftr-316	214	90	foreign	foreign	ADJ
ftr-316	214	91	branch	branch	NOUN
ftr-316	214	92	of	of	ADP
ftr-316	214	93	a	a	DET
ftr-316	214	94	u.s	u.s	PROPN
ftr-316	214	95	.	.	PROPN
ftr-316	214	96	corporation	corporation	NOUN
ftr-316	214	97	or	or	CCONJ
ftr-316	214	98	a	a	DET
ftr-316	214	99	u.s	u.s	PROPN
ftr-316	214	100	.	.	PROPN
ftr-316	214	101	partnership	partnership	PROPN
ftr-316	214	102	,	,	PUNCT
ftr-316	214	103	if	if	SCONJ
ftr-316	214	104	such	such	ADJ
ftr-316	214	105	branch	branch	NOUN
ftr-316	214	106	is	be	AUX
ftr-316	214	107	engaged	engage	VERB
ftr-316	214	108	in	in	ADP
ftr-316	214	109	the	the	DET
ftr-316	214	110	commercial	commercial	ADJ
ftr-316	214	111	banking	banking	NOUN
ftr-316	214	112	business	business	NOUN
ftr-316	214	113	,	,	PUNCT
ftr-316	214	114	interest	interest	NOUN
ftr-316	214	115	arising	arise	VERB
ftr-316	214	116	from	from	ADP
ftr-316	214	117	such	such	ADJ
ftr-316	214	118	deposits	deposit	NOUN
ftr-316	214	119	will	will	AUX
ftr-316	214	120	be	be	AUX
ftr-316	214	121	tax	tax	NOUN
ftr-316	214	122	exempt	exempt	ADJ
ftr-316	214	123	in	in	ADP
ftr-316	214	124	the	the	DET
ftr-316	214	125	united	united	ADJ
ftr-316	214	126	states.60	states.60	PROPN
ftr-316	214	127	on	on	ADP
ftr-316	214	128	the	the	DET
ftr-316	214	129	other	other	ADJ
ftr-316	214	130	hand	hand	NOUN
ftr-316	214	131	,	,	PUNCT
ftr-316	214	132	the	the	DET
ftr-316	214	133	i.r.c	i.r.c	NOUN
ftr-316	214	134	.	.	PUNCT
ftr-316	215	1	provides	provide	VERB
ftr-316	215	2	specific	specific	ADJ
ftr-316	215	3	exemptions	exemption	NOUN
ftr-316	215	4	for	for	ADP
ftr-316	215	5	certain	certain	ADJ
ftr-316	215	6	types	type	NOUN
ftr-316	215	7	of	of	ADP
ftr-316	215	8	interest	interest	NOUN
ftr-316	215	9	.	.	PUNCT
ftr-316	216	1	interest	interest	NOUN
ftr-316	216	2	paid	pay	VERB
ftr-316	216	3	from	from	ADP
ftr-316	216	4	a	a	DET
ftr-316	216	5	portfolio	portfolio	NOUN
ftr-316	216	6	investment	investment	NOUN
ftr-316	216	7	to	to	ADP
ftr-316	216	8	chileco	chileco	PROPN
ftr-316	216	9	is	be	AUX
ftr-316	216	10	exempt	exempt	ADJ
ftr-316	216	11	from	from	ADP
ftr-316	216	12	the	the	DET
ftr-316	216	13	30	30	NUM
ftr-316	216	14	percent	percent	NOUN
ftr-316	216	15	withholding	withhold	VERB
ftr-316	216	16	tax.61	tax.61	NOUN
ftr-316	216	17	for	for	ADP
ftr-316	216	18	these	these	DET
ftr-316	216	19	purposes	purpose	NOUN
ftr-316	216	20	,	,	PUNCT
ftr-316	216	21	portfolio	portfolio	NOUN
ftr-316	216	22	interest	interest	NOUN
ftr-316	216	23	is	be	AUX
ftr-316	216	24	any	any	DET
ftr-316	216	25	u.s	u.s	PROPN
ftr-316	216	26	.	.	PROPN
ftr-316	216	27	source	source	NOUN
ftr-316	216	28	interest	interest	NOUN
ftr-316	216	29	other	other	ADJ
ftr-316	216	30	than	than	ADP
ftr-316	216	31	interest	interest	NOUN
ftr-316	216	32	effectively	effectively	ADV
ftr-316	216	33	connected	connect	VERB
ftr-316	216	34	with	with	ADP
ftr-316	216	35	the	the	DET
ftr-316	216	36	conduct	conduct	NOUN
ftr-316	216	37	of	of	ADP
ftr-316	216	38	a	a	DET
ftr-316	216	39	u.s	u.s	PROPN
ftr-316	216	40	.	.	PROPN
ftr-316	216	41	trade	trade	PROPN
ftr-316	216	42	or	or	CCONJ
ftr-316	216	43	business	business	NOUN
ftr-316	216	44	paid	pay	VERB
ftr-316	216	45	or	or	CCONJ
ftr-316	216	46	accrued	accrue	VERB
ftr-316	216	47	on	on	ADP
ftr-316	216	48	debt	debt	NOUN
ftr-316	216	49	obligations	obligation	NOUN
ftr-316	216	50	issued	issue	VERB
ftr-316	216	51	after	after	ADP
ftr-316	216	52	july	july	PROPN
ftr-316	216	53	8	8	NUM
ftr-316	216	54	,	,	PUNCT
ftr-316	216	55	1984.62	1984.62	NUM
ftr-316	216	56	the	the	DET
ftr-316	216	57	i.r.c	i.r.c	NOUN
ftr-316	216	58	.	.	PUNCT
ftr-316	217	1	also	also	ADV
ftr-316	217	2	provides	provide	VERB
ftr-316	217	3	an	an	DET
ftr-316	217	4	exemption	exemption	NOUN
ftr-316	217	5	for	for	ADP
ftr-316	217	6	interest	interest	NOUN
ftr-316	217	7	on	on	ADP
ftr-316	217	8	bank	bank	NOUN
ftr-316	217	9	deposits	deposit	NOUN
ftr-316	217	10	and	and	CCONJ
ftr-316	217	11	similar	similar	ADJ
ftr-316	217	12	arrangements	arrangement	NOUN
ftr-316	217	13	held	hold	VERB
ftr-316	217	14	by	by	ADP
ftr-316	217	15	an	an	DET
ftr-316	217	16	insurance	insurance	NOUN
ftr-316	217	17	company	company	NOUN
ftr-316	217	18	under	under	ADP
ftr-316	217	19	an	an	DET
ftr-316	217	20	agreement	agreement	NOUN
ftr-316	217	21	to	to	PART
ftr-316	217	22	pay	pay	VERB
ftr-316	217	23	interest.63	interest.63	NOUN
ftr-316	217	24	with	with	ADP
ftr-316	217	25	respect	respect	NOUN
ftr-316	217	26	to	to	ADP
ftr-316	217	27	thin	thin	ADJ
ftr-316	217	28	capitalization	capitalization	NOUN
ftr-316	217	29	rules	rule	NOUN
ftr-316	217	30	,	,	PUNCT
ftr-316	217	31	section	section	NOUN
ftr-316	217	32	385	385	NUM
ftr-316	217	33	of	of	ADP
ftr-316	217	34	the	the	DET
ftr-316	217	35	i.r.c	i.r.c	NOUN
ftr-316	217	36	.	.	PUNCT
ftr-316	218	1	allows	allow	VERB
ftr-316	218	2	regulations	regulation	NOUN
ftr-316	218	3	classifying	classify	VERB
ftr-316	218	4	obligations	obligation	NOUN
ftr-316	218	5	as	as	ADP
ftr-316	218	6	debt	debt	NOUN
ftr-316	218	7	in	in	ADP
ftr-316	218	8	part	part	NOUN
ftr-316	218	9	and	and	CCONJ
ftr-316	218	10	equity	equity	NOUN
ftr-316	218	11	in	in	ADP
ftr-316	218	12	part.64	part.64	PROPN
ftr-316	218	13	however	however	ADV
ftr-316	218	14	,	,	PUNCT
ftr-316	218	15	no	no	DET
ftr-316	218	16	regulations	regulation	NOUN
ftr-316	218	17	under	under	ADP
ftr-316	218	18	this	this	DET
ftr-316	218	19	provision	provision	NOUN
ftr-316	218	20	have	have	AUX
ftr-316	218	21	yet	yet	ADV
ftr-316	218	22	been	be	AUX
ftr-316	218	23	proposed	propose	VERB
ftr-316	218	24	;	;	PUNCT
ftr-316	218	25	hence	hence	ADV
ftr-316	218	26	,	,	PUNCT
ftr-316	218	27	main	main	ADJ
ftr-316	218	28	issues	issue	NOUN
ftr-316	218	29	on	on	ADP
ftr-316	218	30	this	this	DET
ftr-316	218	31	topic	topic	NOUN
ftr-316	218	32	are	be	AUX
ftr-316	218	33	solved	solve	VERB
ftr-316	218	34	based	base	VERB
ftr-316	218	35	on	on	ADP
ftr-316	218	36	case	case	NOUN
ftr-316	218	37	law	law	NOUN
ftr-316	218	38	and	and	CCONJ
ftr-316	218	39	revenue	revenue	NOUN
ftr-316	218	40	rulings	ruling	NOUN
ftr-316	218	41	taking	take	VERB
ftr-316	218	42	into	into	ADP
ftr-316	218	43	consideration	consideration	NOUN
ftr-316	218	44	that	that	SCONJ
ftr-316	218	45	a	a	DET
ftr-316	218	46	high	high	ADJ
ftr-316	218	47	debt	debt	NOUN
ftr-316	218	48	to	to	ADP
ftr-316	218	49	equity	equity	NOUN
ftr-316	218	50	ratio	ratio	NOUN
ftr-316	218	51	suggests	suggest	VERB
ftr-316	218	52	that	that	PRON
ftr-316	218	53	purported	purport	VERB
ftr-316	218	54	debt	debt	NOUN
ftr-316	218	55	is	be	AUX
ftr-316	218	56	equity	equity	NOUN
ftr-316	218	57	because	because	SCONJ
ftr-316	218	58	a	a	DET
ftr-316	218	59	holder	holder	NOUN
ftr-316	218	60	of	of	ADP
ftr-316	218	61	the	the	DET
ftr-316	218	62	corporation	corporation	NOUN
ftr-316	218	63	’s	’s	PART
ftr-316	218	64	debt	debt	NOUN
ftr-316	218	65	is	be	AUX
ftr-316	218	66	not	not	PART
ftr-316	218	67	protected	protect	VERB
ftr-316	218	68	by	by	ADP
ftr-316	218	69	the	the	DET
ftr-316	218	70	equity	equity	NOUN
ftr-316	218	71	cushion	cushion	NOUN
ftr-316	218	72	typically	typically	ADV
ftr-316	218	73	enjoyed	enjoy	VERB
ftr-316	218	74	by	by	ADP
ftr-316	218	75	a	a	DET
ftr-316	218	76	debt	debt	NOUN
ftr-316	218	77	holder	holder	NOUN
ftr-316	218	78	and	and	CCONJ
ftr-316	218	79	thus	thus	ADV
ftr-316	218	80	bears	bear	VERB
ftr-316	218	81	risks	risk	NOUN
ftr-316	218	82	more	more	ADV
ftr-316	218	83	like	like	ADP
ftr-316	218	84	those	those	PRON
ftr-316	218	85	of	of	ADP
ftr-316	218	86	a	a	DET
ftr-316	218	87	shareholder	shareholder	NOUN
ftr-316	218	88	65	65	NUM
ftr-316	218	89	deflection	deflection	NOUN
ftr-316	218	90	of	of	ADP
ftr-316	218	91	revenues	revenue	NOUN
ftr-316	218	92	is	be	AUX
ftr-316	218	93	derived	derive	VERB
ftr-316	218	94	from	from	ADP
ftr-316	218	95	the	the	DET
ftr-316	218	96	fact	fact	NOUN
ftr-316	218	97	that	that	SCONJ
ftr-316	218	98	this	this	DET
ftr-316	218	99	interest	interest	NOUN
ftr-316	218	100	is	be	AUX
ftr-316	218	101	likely	likely	ADJ
ftr-316	218	102	to	to	PART
ftr-316	218	103	be	be	AUX
ftr-316	218	104	subject	subject	ADJ
ftr-316	218	105	to	to	ADP
ftr-316	218	106	tax	tax	NOUN
ftr-316	218	107	in	in	ADP
ftr-316	218	108	the	the	DET
ftr-316	218	109	country	country	NOUN
ftr-316	218	110	where	where	SCONJ
ftr-316	218	111	the	the	DET
ftr-316	218	112	lender	lender	NOUN
ftr-316	218	113	is	be	AUX
ftr-316	218	114	domiciled	domicile	VERB
ftr-316	218	115	.	.	PUNCT
ftr-316	219	1	57	57	NUM
ftr-316	219	2	.	.	PUNCT
ftr-316	219	3	i.r.c	i.r.c	NOUN
ftr-316	219	4	.	.	PUNCT
ftr-316	220	1	§	§	PROPN
ftr-316	220	2	871(a)(1)(a	871(a)(1)(a	NUM
ftr-316	220	3	)	)	PUNCT
ftr-316	220	4	.	.	PUNCT
ftr-316	221	1	58	58	NUM
ftr-316	221	2	.	.	PUNCT
ftr-316	222	1	richard	richard	PROPN
ftr-316	222	2	l.	l.	PROPN
ftr-316	222	3	doernberg	doernberg	PROPN
ftr-316	222	4	,	,	PUNCT
ftr-316	222	5	international	international	ADJ
ftr-316	222	6	taxation	taxation	NOUN
ftr-316	222	7	29	29	NUM
ftr-316	222	8	(	(	PUNCT
ftr-316	222	9	thomson	thomson	PROPN
ftr-316	222	10	west	west	PROPN
ftr-316	222	11	6th	6th	PROPN
ftr-316	223	1	ed	ed	NOUN
ftr-316	223	2	.	.	PROPN
ftr-316	223	3	2004	2004	NUM
ftr-316	223	4	)	)	PUNCT
ftr-316	223	5	.	.	PUNCT
ftr-316	224	1	59	59	NUM
ftr-316	224	2	.	.	PUNCT
ftr-316	224	3	i.r.c	i.r.c	NOUN
ftr-316	224	4	.	.	PUNCT
ftr-316	225	1	§	§	PROPN
ftr-316	225	2	861(a)(1)(b	861(a)(1)(b	PROPN
ftr-316	225	3	)	)	PUNCT
ftr-316	225	4	.	.	PUNCT
ftr-316	226	1	60	60	NUM
ftr-316	226	2	.	.	PUNCT
ftr-316	227	1	the	the	DET
ftr-316	227	2	education	education	NOUN
ftr-316	227	3	,	,	PUNCT
ftr-316	227	4	jobs	job	NOUN
ftr-316	227	5	,	,	PUNCT
ftr-316	227	6	and	and	CCONJ
ftr-316	227	7	medicaid	medicaid	PROPN
ftr-316	227	8	assistance	assistance	NOUN
ftr-316	227	9	act	act	PROPN
ftr-316	227	10	,	,	PUNCT
ftr-316	227	11	pub	pub	NOUN
ftr-316	227	12	.	.	PUNCT
ftr-316	228	1	l.	l.	PROPN
ftr-316	228	2	no	no	INTJ
ftr-316	228	3	.	.	PROPN
ftr-316	228	4	111226	111226	NUM
ftr-316	228	5	,	,	PUNCT
ftr-316	228	6	enacted	enact	VERB
ftr-316	228	7	on	on	ADP
ftr-316	228	8	august	august	PROPN
ftr-316	228	9	10	10	NUM
ftr-316	228	10	,	,	PUNCT
ftr-316	228	11	2010	2010	NUM
ftr-316	228	12	repealed	repeal	VERB
ftr-316	228	13	another	another	DET
ftr-316	228	14	benefit	benefit	NOUN
ftr-316	228	15	associated	associate	VERB
ftr-316	228	16	with	with	ADP
ftr-316	228	17	interest	interest	NOUN
ftr-316	228	18	paid	pay	VERB
ftr-316	228	19	by	by	ADP
ftr-316	228	20	a	a	DET
ftr-316	228	21	u.s	u.s	PROPN
ftr-316	228	22	.	.	PROPN
ftr-316	228	23	corporation	corporation	NOUN
ftr-316	228	24	that	that	PRON
ftr-316	228	25	obtains	obtain	VERB
ftr-316	228	26	at	at	ADV
ftr-316	228	27	least	least	ADV
ftr-316	228	28	80	80	NUM
ftr-316	228	29	percent	percent	NOUN
ftr-316	228	30	of	of	ADP
ftr-316	228	31	its	its	PRON
ftr-316	228	32	gross	gross	ADJ
ftr-316	228	33	income	income	NOUN
ftr-316	228	34	from	from	ADP
ftr-316	228	35	non	non	ADJ
ftr-316	228	36	-	-	ADJ
ftr-316	228	37	u.s	u.s	PROPN
ftr-316	228	38	.	.	PROPN
ftr-316	228	39	trade	trade	NOUN
ftr-316	228	40	or	or	CCONJ
ftr-316	228	41	business	business	NOUN
ftr-316	228	42	,	,	PUNCT
ftr-316	228	43	in	in	ADP
ftr-316	228	44	which	which	DET
ftr-316	228	45	case	case	NOUN
ftr-316	228	46	none	none	NOUN
ftr-316	228	47	of	of	ADP
ftr-316	228	48	the	the	DET
ftr-316	228	49	interest	interest	NOUN
ftr-316	228	50	paid	pay	VERB
ftr-316	228	51	to	to	ADP
ftr-316	228	52	a	a	DET
ftr-316	228	53	non	non	ADJ
ftr-316	228	54	-	-	ADJ
ftr-316	228	55	resident	resident	ADJ
ftr-316	228	56	was	be	AUX
ftr-316	228	57	subject	subject	ADJ
ftr-316	228	58	to	to	ADP
ftr-316	228	59	taxes	taxis	NOUN
ftr-316	228	60	in	in	ADP
ftr-316	228	61	the	the	DET
ftr-316	228	62	united	united	PROPN
ftr-316	228	63	states	states	PROPN
ftr-316	228	64	see	see	VERB
ftr-316	228	65	also	also	ADV
ftr-316	228	66	doernberg	doernberg	ADJ
ftr-316	228	67	,	,	PUNCT
ftr-316	228	68	supra	supra	PROPN
ftr-316	228	69	note	note	NOUN
ftr-316	228	70	58	58	NUM
ftr-316	228	71	,	,	PUNCT
ftr-316	228	72	at	at	ADP
ftr-316	228	73	30	30	NUM
ftr-316	228	74	.	.	PUNCT
ftr-316	229	1	61	61	NUM
ftr-316	229	2	.	.	PUNCT
ftr-316	229	3	i.r.c	i.r.c	NOUN
ftr-316	229	4	.	.	PUNCT
ftr-316	230	1	§	§	PROPN
ftr-316	230	2	§	§	NOUN
ftr-316	230	3	871(h)–1444(c)(9	871(h)–1444(c)(9	NUM
ftr-316	230	4	)	)	PUNCT
ftr-316	230	5	.	.	PUNCT
ftr-316	231	1	62	62	NUM
ftr-316	231	2	.	.	PUNCT
ftr-316	232	1	see	see	VERB
ftr-316	232	2	meldman	meldman	NOUN
ftr-316	232	3	&	&	CCONJ
ftr-316	232	4	schadewald	schadewald	PROPN
ftr-316	232	5	,	,	PUNCT
ftr-316	232	6	supra	supra	PROPN
ftr-316	232	7	note	note	NOUN
ftr-316	232	8	31	31	NUM
ftr-316	232	9	.	.	PUNCT
ftr-316	233	1	63	63	NUM
ftr-316	233	2	.	.	PUNCT
ftr-316	233	3	i.r.c	i.r.c	NOUN
ftr-316	233	4	.	.	PUNCT
ftr-316	234	1	§	§	PROPN
ftr-316	234	2	§	§	PROPN
ftr-316	234	3	871(i)–881(i)(3)(c	871(i)–881(i)(3)(c	NUM
ftr-316	234	4	)	)	PUNCT
ftr-316	234	5	.	.	PUNCT
ftr-316	235	1	64	64	NUM
ftr-316	235	2	.	.	PUNCT
ftr-316	235	3	i.r.c	i.r.c	NOUN
ftr-316	235	4	.	.	PUNCT
ftr-316	236	1	§	§	PROPN
ftr-316	236	2	385	385	NUM
ftr-316	236	3	.	.	PUNCT
ftr-316	237	1	see	see	VERB
ftr-316	237	2	paul	paul	PROPN
ftr-316	237	3	r.	r.	PROPN
ftr-316	237	4	mcdaniel	mcdaniel	PROPN
ftr-316	237	5	et	et	PROPN
ftr-316	237	6	al	al	PROPN
ftr-316	237	7	.	.	PROPN
ftr-316	237	8	,	,	PUNCT
ftr-316	237	9	federal	federal	ADJ
ftr-316	237	10	income	income	NOUN
ftr-316	237	11	taxation	taxation	NOUN
ftr-316	237	12	of	of	ADP
ftr-316	237	13	corporations	corporation	NOUN
ftr-316	237	14	147	147	NUM
ftr-316	237	15	-	-	SYM
ftr-316	237	16	156	156	NUM
ftr-316	237	17	(	(	PUNCT
ftr-316	237	18	foundation	foundation	NOUN
ftr-316	237	19	press	press	NOUN
ftr-316	237	20	2d	2d	NUM
ftr-316	237	21	ed	ed	NOUN
ftr-316	237	22	.	.	PROPN
ftr-316	237	23	2001	2001	NUM
ftr-316	237	24	)	)	PUNCT
ftr-316	237	25	.	.	PUNCT
ftr-316	238	1	65	65	NUM
ftr-316	238	2	.	.	PUNCT
ftr-316	239	1	i	i	PRON
ftr-316	239	2	d.	d.	PROPN
ftr-316	239	3	2012	2012	NUM
ftr-316	239	4	]	]	X
ftr-316	239	5	u.s	u.s	PROPN
ftr-316	239	6	.	.	PROPN
ftr-316	239	7	and	and	CCONJ
ftr-316	239	8	chile	chile	PROPN
ftr-316	239	9	tax	tax	NOUN
ftr-316	239	10	treaty	treaty	NOUN
ftr-316	239	11	53	53	NUM
ftr-316	239	12	4	4	NUM
ftr-316	239	13	.	.	PUNCT
ftr-316	239	14	taxation	taxation	NOUN
ftr-316	239	15	of	of	ADP
ftr-316	239	16	royalties	royalty	NOUN
ftr-316	239	17	payments	payment	NOUN
ftr-316	239	18	derived	derive	VERB
ftr-316	239	19	from	from	ADP
ftr-316	239	20	the	the	DET
ftr-316	239	21	use	use	NOUN
ftr-316	239	22	in	in	ADP
ftr-316	239	23	chile	chile	NOUN
ftr-316	239	24	of	of	ADP
ftr-316	239	25	trademarks	trademark	NOUN
ftr-316	239	26	and	and	CCONJ
ftr-316	239	27	other	other	ADJ
ftr-316	239	28	analogous	analogous	ADJ
ftr-316	239	29	rights	right	NOUN
ftr-316	239	30	owned	own	VERB
ftr-316	239	31	by	by	ADP
ftr-316	239	32	usco	usco	PROPN
ftr-316	239	33	related	relate	VERB
ftr-316	239	34	to	to	ADP
ftr-316	239	35	industrial	industrial	ADJ
ftr-316	239	36	and	and	CCONJ
ftr-316	239	37	intellectual	intellectual	ADJ
ftr-316	239	38	property	property	NOUN
ftr-316	239	39	are	be	AUX
ftr-316	239	40	deemed	deem	VERB
ftr-316	239	41	to	to	PART
ftr-316	239	42	be	be	AUX
ftr-316	239	43	sourced	source	VERB
ftr-316	239	44	in	in	ADP
ftr-316	239	45	chile.66	chile.66	NOUN
ftr-316	239	46	in	in	ADP
ftr-316	239	47	accordance	accordance	NOUN
ftr-316	239	48	with	with	ADP
ftr-316	239	49	article	article	NOUN
ftr-316	239	50	59	59	NUM
ftr-316	239	51	of	of	ADP
ftr-316	239	52	the	the	DET
ftr-316	239	53	citl	citl	NOUN
ftr-316	239	54	,	,	PUNCT
ftr-316	239	55	income	income	NOUN
ftr-316	239	56	from	from	ADP
ftr-316	239	57	these	these	DET
ftr-316	239	58	royalties	royalty	NOUN
ftr-316	239	59	is	be	AUX
ftr-316	239	60	subject	subject	ADJ
ftr-316	239	61	to	to	ADP
ftr-316	239	62	a	a	DET
ftr-316	239	63	30	30	NUM
ftr-316	239	64	percent	percent	NOUN
ftr-316	239	65	withholding	withholding	NOUN
ftr-316	239	66	tax	tax	NOUN
ftr-316	239	67	at	at	ADP
ftr-316	239	68	source.67	source.67	NOUN
ftr-316	239	69	however	however	ADV
ftr-316	239	70	,	,	PUNCT
ftr-316	239	71	the	the	DET
ftr-316	239	72	rates	rate	NOUN
ftr-316	239	73	of	of	ADP
ftr-316	239	74	the	the	DET
ftr-316	239	75	applicable	applicable	ADJ
ftr-316	239	76	additional	additional	ADJ
ftr-316	239	77	tax	tax	NOUN
ftr-316	239	78	may	may	AUX
ftr-316	239	79	vary	vary	VERB
ftr-316	239	80	depending	depend	VERB
ftr-316	239	81	on	on	ADP
ftr-316	239	82	the	the	DET
ftr-316	239	83	nature	nature	NOUN
ftr-316	239	84	of	of	ADP
ftr-316	239	85	the	the	DET
ftr-316	239	86	intangible	intangible	ADJ
ftr-316	239	87	asset	asset	NOUN
ftr-316	239	88	that	that	PRON
ftr-316	239	89	generates	generate	VERB
ftr-316	239	90	the	the	DET
ftr-316	239	91	income.68	income.68	PROPN
ftr-316	239	92	the	the	DET
ftr-316	239	93	30	30	NUM
ftr-316	239	94	percent	percent	NOUN
ftr-316	239	95	rate	rate	NOUN
ftr-316	239	96	is	be	AUX
ftr-316	239	97	reduced	reduce	VERB
ftr-316	239	98	to	to	ADP
ftr-316	239	99	15	15	NUM
ftr-316	239	100	percent	percent	NOUN
ftr-316	239	101	when	when	SCONJ
ftr-316	239	102	royalties	royalty	NOUN
ftr-316	239	103	are	be	AUX
ftr-316	239	104	paid	pay	VERB
ftr-316	239	105	for	for	ADP
ftr-316	239	106	the	the	DET
ftr-316	239	107	use	use	NOUN
ftr-316	239	108	or	or	CCONJ
ftr-316	239	109	the	the	DET
ftr-316	239	110	right	right	NOUN
ftr-316	239	111	to	to	PART
ftr-316	239	112	use	use	VERB
ftr-316	239	113	software	software	NOUN
ftr-316	239	114	or	or	CCONJ
ftr-316	239	115	other	other	ADJ
ftr-316	239	116	intellectual	intellectual	ADJ
ftr-316	239	117	property	property	NOUN
ftr-316	239	118	in	in	ADP
ftr-316	239	119	connection	connection	NOUN
ftr-316	239	120	with	with	ADP
ftr-316	239	121	a	a	DET
ftr-316	239	122	computer	computer	NOUN
ftr-316	239	123	or	or	CCONJ
ftr-316	239	124	a	a	DET
ftr-316	239	125	processor	processor	NOUN
ftr-316	239	126	.	.	PUNCT
ftr-316	240	1	however	however	ADV
ftr-316	240	2	,	,	PUNCT
ftr-316	240	3	if	if	SCONJ
ftr-316	240	4	payments	payment	NOUN
ftr-316	240	5	are	be	AUX
ftr-316	240	6	made	make	VERB
ftr-316	240	7	to	to	ADP
ftr-316	240	8	a	a	DET
ftr-316	240	9	related	related	ADJ
ftr-316	240	10	party	party	NOUN
ftr-316	240	11	,	,	PUNCT
ftr-316	240	12	the	the	DET
ftr-316	240	13	tax	tax	NOUN
ftr-316	240	14	rate	rate	NOUN
ftr-316	240	15	is	be	AUX
ftr-316	240	16	increased	increase	VERB
ftr-316	240	17	to	to	ADP
ftr-316	240	18	20	20	NUM
ftr-316	240	19	percent.69	percent.69	NOUN
ftr-316	240	20	deductions	deduction	NOUN
ftr-316	240	21	for	for	ADP
ftr-316	240	22	royalty	royalty	NOUN
ftr-316	240	23	payments	payment	NOUN
ftr-316	240	24	to	to	ADP
ftr-316	240	25	usco	usco	PROPN
ftr-316	240	26	are	be	AUX
ftr-316	240	27	generally	generally	ADV
ftr-316	240	28	fully	fully	ADV
ftr-316	240	29	deductible	deductible	ADJ
ftr-316	240	30	if	if	SCONJ
ftr-316	240	31	they	they	PRON
ftr-316	240	32	are	be	AUX
ftr-316	240	33	deemed	deem	VERB
ftr-316	240	34	necessary	necessary	ADJ
ftr-316	240	35	to	to	PART
ftr-316	240	36	produce	produce	VERB
ftr-316	240	37	income	income	NOUN
ftr-316	240	38	for	for	ADP
ftr-316	240	39	the	the	DET
ftr-316	240	40	recipient	recipient	NOUN
ftr-316	240	41	of	of	ADP
ftr-316	240	42	the	the	DET
ftr-316	240	43	intellectual	intellectual	ADJ
ftr-316	240	44	property.70	property.70	NOUN
ftr-316	240	45	however	however	ADV
ftr-316	240	46	,	,	PUNCT
ftr-316	240	47	the	the	DET
ftr-316	240	48	citl	citl	NOUN
ftr-316	240	49	provides	provide	VERB
ftr-316	240	50	that	that	SCONJ
ftr-316	240	51	the	the	DET
ftr-316	240	52	deductions	deduction	NOUN
ftr-316	240	53	will	will	AUX
ftr-316	240	54	be	be	AUX
ftr-316	240	55	limited	limit	VERB
ftr-316	240	56	to	to	ADP
ftr-316	240	57	up	up	ADP
ftr-316	240	58	to	to	PART
ftr-316	240	59	4	4	NUM
ftr-316	240	60	percent	percent	NOUN
ftr-316	240	61	of	of	ADP
ftr-316	240	62	the	the	DET
ftr-316	240	63	payor	payor	NOUN
ftr-316	240	64	’s	’s	PART
ftr-316	240	65	gross	gross	ADJ
ftr-316	240	66	income	income	NOUN
ftr-316	240	67	when	when	SCONJ
ftr-316	240	68	payments	payment	NOUN
ftr-316	240	69	are	be	AUX
ftr-316	240	70	made	make	VERB
ftr-316	240	71	to	to	ADP
ftr-316	240	72	a	a	DET
ftr-316	240	73	non	non	ADJ
ftr-316	240	74	-	-	NOUN
ftr-316	240	75	resident	resident	ADJ
ftr-316	240	76	unless	unless	SCONJ
ftr-316	240	77	the	the	DET
ftr-316	240	78	non	non	ADJ
ftr-316	240	79	-	-	ADJ
ftr-316	240	80	resident	resident	ADJ
ftr-316	240	81	is	be	AUX
ftr-316	240	82	not	not	PART
ftr-316	240	83	related	relate	VERB
ftr-316	240	84	to	to	ADP
ftr-316	240	85	the	the	DET
ftr-316	240	86	payor	payor	NOUN
ftr-316	240	87	of	of	ADP
ftr-316	240	88	the	the	DET
ftr-316	240	89	royalty	royalty	NOUN
ftr-316	240	90	or	or	CCONJ
ftr-316	240	91	—	—	PUNCT
ftr-316	240	92	if	if	SCONJ
ftr-316	240	93	related	relate	VERB
ftr-316	240	94	—	—	PUNCT
ftr-316	240	95	unless	unless	SCONJ
ftr-316	240	96	the	the	DET
ftr-316	240	97	income	income	NOUN
ftr-316	240	98	derived	derive	VERB
ftr-316	240	99	from	from	ADP
ftr-316	240	100	the	the	DET
ftr-316	240	101	royalty	royalty	NOUN
ftr-316	240	102	payments	payment	NOUN
ftr-316	240	103	is	be	AUX
ftr-316	240	104	subject	subject	ADJ
ftr-316	240	105	to	to	ADP
ftr-316	240	106	an	an	DET
ftr-316	240	107	income	income	NOUN
ftr-316	240	108	tax	tax	NOUN
ftr-316	240	109	rate	rate	NOUN
ftr-316	240	110	equal	equal	ADJ
ftr-316	240	111	to	to	ADP
ftr-316	240	112	or	or	CCONJ
ftr-316	240	113	greater	great	ADJ
ftr-316	240	114	than	than	ADP
ftr-316	240	115	30	30	NUM
ftr-316	240	116	percent.71	percent.71	NOUN
ftr-316	240	117	consequently	consequently	ADV
ftr-316	240	118	,	,	PUNCT
ftr-316	240	119	given	give	VERB
ftr-316	240	120	the	the	DET
ftr-316	240	121	current	current	ADJ
ftr-316	240	122	corporate	corporate	ADJ
ftr-316	240	123	tax	tax	NOUN
ftr-316	240	124	rate	rate	NOUN
ftr-316	240	125	in	in	ADP
ftr-316	240	126	the	the	DET
ftr-316	240	127	united	united	PROPN
ftr-316	240	128	states	states	PROPN
ftr-316	240	129	,	,	PUNCT
ftr-316	240	130	royalty	royalty	NOUN
ftr-316	240	131	payments	payment	NOUN
ftr-316	240	132	to	to	ADP
ftr-316	240	133	usco	usco	NOUN
ftr-316	240	134	should	should	AUX
ftr-316	240	135	not	not	PART
ftr-316	240	136	be	be	AUX
ftr-316	240	137	subject	subject	ADJ
ftr-316	240	138	to	to	ADP
ftr-316	240	139	the	the	DET
ftr-316	240	140	aforesaid	aforesaid	ADJ
ftr-316	240	141	limitation	limitation	NOUN
ftr-316	240	142	on	on	ADP
ftr-316	240	143	deductions	deduction	NOUN
ftr-316	240	144	.	.	PUNCT
ftr-316	241	1	from	from	ADP
ftr-316	241	2	a	a	DET
ftr-316	241	3	u.s	u.s	PROPN
ftr-316	241	4	.	.	PROPN
ftr-316	241	5	perspective	perspective	NOUN
ftr-316	241	6	,	,	PUNCT
ftr-316	241	7	royalties	royalty	NOUN
ftr-316	241	8	arising	arise	VERB
ftr-316	241	9	from	from	ADP
ftr-316	241	10	property	property	NOUN
ftr-316	241	11	or	or	CCONJ
ftr-316	241	12	interests	interest	NOUN
ftr-316	241	13	located	locate	VERB
ftr-316	241	14	in	in	ADP
ftr-316	241	15	the	the	DET
ftr-316	241	16	united	united	PROPN
ftr-316	241	17	states	states	PROPN
ftr-316	241	18	owned	own	VERB
ftr-316	241	19	by	by	ADP
ftr-316	241	20	chileco	chileco	PROPN
ftr-316	241	21	are	be	AUX
ftr-316	241	22	deemed	deem	VERB
ftr-316	241	23	u.s	u.s	PROPN
ftr-316	241	24	.	.	PROPN
ftr-316	241	25	source	source	NOUN
ftr-316	241	26	taxable	taxable	ADJ
ftr-316	241	27	at	at	ADP
ftr-316	241	28	a	a	DET
ftr-316	241	29	30	30	NUM
ftr-316	241	30	percent	percent	NOUN
ftr-316	241	31	withholding	withholding	NOUN
ftr-316	241	32	rate	rate	NOUN
ftr-316	241	33	under	under	ADP
ftr-316	241	34	section	section	NOUN
ftr-316	241	35	861.72	861.72	NUM
ftr-316	241	36	since	since	SCONJ
ftr-316	241	37	the	the	DET
ftr-316	241	38	location	location	NOUN
ftr-316	241	39	of	of	ADP
ftr-316	241	40	the	the	DET
ftr-316	241	41	intangible	intangible	ADJ
ftr-316	241	42	property	property	NOUN
ftr-316	241	43	can	can	AUX
ftr-316	241	44	be	be	AUX
ftr-316	241	45	an	an	DET
ftr-316	241	46	arguable	arguable	ADJ
ftr-316	241	47	issue	issue	NOUN
ftr-316	241	48	,	,	PUNCT
ftr-316	241	49	the	the	DET
ftr-316	241	50	i.r.c	i.r.c	NOUN
ftr-316	241	51	.	.	PUNCT
ftr-316	242	1	determines	determine	VERB
ftr-316	242	2	that	that	SCONJ
ftr-316	242	3	the	the	DET
ftr-316	242	4	use	use	NOUN
ftr-316	242	5	or	or	CCONJ
ftr-316	242	6	privilege	privilege	NOUN
ftr-316	242	7	of	of	ADP
ftr-316	242	8	using	use	VERB
ftr-316	242	9	patents	patent	NOUN
ftr-316	242	10	,	,	PUNCT
ftr-316	242	11	copyrights	copyright	NOUN
ftr-316	242	12	,	,	PUNCT
ftr-316	242	13	secret	secret	ADJ
ftr-316	242	14	processes	process	NOUN
ftr-316	242	15	and	and	CCONJ
ftr-316	242	16	formulae	formulae	ADJ
ftr-316	242	17	,	,	PUNCT
ftr-316	242	18	goodwill	goodwill	NOUN
ftr-316	242	19	,	,	PUNCT
ftr-316	242	20	trademarks	trademark	NOUN
ftr-316	242	21	,	,	PUNCT
ftr-316	242	22	trade	trade	NOUN
ftr-316	242	23	brands	brand	NOUN
ftr-316	242	24	,	,	PUNCT
ftr-316	242	25	franchises	franchise	NOUN
ftr-316	242	26	,	,	PUNCT
ftr-316	242	27	and	and	CCONJ
ftr-316	242	28	66	66	NUM
ftr-316	242	29	.	.	PUNCT
ftr-316	243	1	l.i.r	l.i.r	PROPN
ftr-316	243	2	.	.	PUNCT
ftr-316	243	3	art	art	NOUN
ftr-316	243	4	.	.	PUNCT
ftr-316	244	1	10	10	NUM
ftr-316	244	2	,	,	PUNCT
ftr-316	244	3	¶	¶	NOUN
ftr-316	244	4	2	2	NUM
ftr-316	244	5	.	.	PROPN
ftr-316	244	6	67	67	NUM
ftr-316	244	7	.	.	PUNCT
ftr-316	245	1	l.i.r	l.i.r	PROPN
ftr-316	245	2	.	.	PUNCT
ftr-316	245	3	arts	art	NOUN
ftr-316	245	4	.	.	PUNCT
ftr-316	246	1	59	59	NUM
ftr-316	246	2	,	,	PUNCT
ftr-316	246	3	74	74	NUM
ftr-316	246	4	,	,	PUNCT
ftr-316	246	5	79	79	NUM
ftr-316	246	6	.	.	PUNCT
ftr-316	247	1	68	68	NUM
ftr-316	247	2	.	.	PUNCT
ftr-316	248	1	the	the	DET
ftr-316	248	2	rates	rate	NOUN
ftr-316	248	3	included	include	VERB
ftr-316	248	4	in	in	ADP
ftr-316	248	5	(	(	PUNCT
ftr-316	248	6	i	i	NOUN
ftr-316	248	7	)	)	PUNCT
ftr-316	248	8	above	above	ADV
ftr-316	248	9	can	can	AUX
ftr-316	248	10	be	be	AUX
ftr-316	248	11	raised	raise	VERB
ftr-316	248	12	up	up	ADP
ftr-316	248	13	to	to	PART
ftr-316	248	14	80	80	NUM
ftr-316	248	15	percent	percent	NOUN
ftr-316	248	16	if	if	SCONJ
ftr-316	248	17	the	the	DET
ftr-316	248	18	president	president	NOUN
ftr-316	248	19	of	of	ADP
ftr-316	248	20	chile	chile	PROPN
ftr-316	248	21	considers	consider	VERB
ftr-316	248	22	that	that	SCONJ
ftr-316	248	23	the	the	DET
ftr-316	248	24	intangible	intangible	ADJ
ftr-316	248	25	asset	asset	NOUN
ftr-316	248	26	is	be	AUX
ftr-316	248	27	unproductive	unproductive	ADJ
ftr-316	248	28	or	or	CCONJ
ftr-316	248	29	not	not	PART
ftr-316	248	30	necessary	necessary	ADJ
ftr-316	248	31	for	for	ADP
ftr-316	248	32	the	the	DET
ftr-316	248	33	country	country	NOUN
ftr-316	248	34	’s	’s	PART
ftr-316	248	35	economic	economic	ADJ
ftr-316	248	36	progress	progress	NOUN
ftr-316	248	37	.	.	PUNCT
ftr-316	249	1	additionally	additionally	ADV
ftr-316	249	2	,	,	PUNCT
ftr-316	249	3	the	the	DET
ftr-316	249	4	l.i.r	l.i.r	PROPN
ftr-316	249	5	.	.	PROPN
ftr-316	249	6	applies	apply	VERB
ftr-316	249	7	a	a	DET
ftr-316	249	8	20	20	NUM
ftr-316	249	9	percent	percent	NOUN
ftr-316	249	10	tax	tax	NOUN
ftr-316	249	11	rate	rate	NOUN
ftr-316	249	12	on	on	ADP
ftr-316	249	13	the	the	DET
ftr-316	249	14	total	total	ADJ
ftr-316	249	15	amount	amount	NOUN
ftr-316	249	16	paid	pay	VERB
ftr-316	249	17	to	to	ADP
ftr-316	249	18	non	non	ADJ
ftr-316	249	19	-	-	ADJ
ftr-316	249	20	resident	resident	ADJ
ftr-316	249	21	producers	producer	NOUN
ftr-316	249	22	and/or	and/or	CCONJ
ftr-316	249	23	distributors	distributor	NOUN
ftr-316	249	24	for	for	ADP
ftr-316	249	25	material	material	NOUN
ftr-316	249	26	shown	show	VERB
ftr-316	249	27	in	in	ADP
ftr-316	249	28	theaters	theater	NOUN
ftr-316	249	29	or	or	CCONJ
ftr-316	249	30	on	on	ADP
ftr-316	249	31	television	television	NOUN
ftr-316	249	32	and	and	CCONJ
ftr-316	249	33	a	a	DET
ftr-316	249	34	15	15	NUM
ftr-316	249	35	percent	percent	NOUN
ftr-316	249	36	tax	tax	NOUN
ftr-316	249	37	rate	rate	NOUN
ftr-316	249	38	on	on	ADP
ftr-316	249	39	copyrights	copyright	NOUN
ftr-316	249	40	paid	pay	VERB
ftr-316	249	41	to	to	ADP
ftr-316	249	42	non	non	NOUN
ftr-316	249	43	-	-	NOUN
ftr-316	249	44	residents	resident	NOUN
ftr-316	249	45	.	.	PUNCT
ftr-316	250	1	69	69	NUM
ftr-316	250	2	.	.	PUNCT
ftr-316	251	1	one	one	NUM
ftr-316	251	2	party	party	NOUN
ftr-316	251	3	is	be	AUX
ftr-316	251	4	deemed	deem	VERB
ftr-316	251	5	to	to	PART
ftr-316	251	6	be	be	AUX
ftr-316	251	7	related	relate	VERB
ftr-316	251	8	to	to	ADP
ftr-316	251	9	another	another	PRON
ftr-316	251	10	if	if	SCONJ
ftr-316	251	11	the	the	DET
ftr-316	251	12	recipient	recipient	NOUN
ftr-316	251	13	of	of	ADP
ftr-316	251	14	the	the	DET
ftr-316	251	15	payments	payment	NOUN
ftr-316	251	16	owns	own	VERB
ftr-316	251	17	10	10	NUM
ftr-316	251	18	percent	percent	NOUN
ftr-316	251	19	or	or	CCONJ
ftr-316	251	20	more	more	ADJ
ftr-316	251	21	of	of	ADP
ftr-316	251	22	the	the	DET
ftr-316	251	23	equity	equity	NOUN
ftr-316	251	24	or	or	CCONJ
ftr-316	251	25	the	the	DET
ftr-316	251	26	right	right	NOUN
ftr-316	251	27	to	to	ADP
ftr-316	251	28	profits	profit	NOUN
ftr-316	251	29	of	of	ADP
ftr-316	251	30	the	the	DET
ftr-316	251	31	payer	payer	NOUN
ftr-316	251	32	of	of	ADP
ftr-316	251	33	the	the	DET
ftr-316	251	34	royalties	royalty	NOUN
ftr-316	251	35	or	or	CCONJ
ftr-316	251	36	if	if	SCONJ
ftr-316	251	37	both	both	DET
ftr-316	251	38	recipient	recipient	NOUN
ftr-316	251	39	and	and	CCONJ
ftr-316	251	40	payor	payor	NOUN
ftr-316	251	41	are	be	AUX
ftr-316	251	42	under	under	ADP
ftr-316	251	43	a	a	DET
ftr-316	251	44	common	common	ADJ
ftr-316	251	45	partner	partner	NOUN
ftr-316	251	46	that	that	PRON
ftr-316	251	47	directly	directly	ADV
ftr-316	251	48	or	or	CCONJ
ftr-316	251	49	indirectly	indirectly	ADV
ftr-316	251	50	owns	own	VERB
ftr-316	251	51	10	10	NUM
ftr-316	251	52	percent	percent	NOUN
ftr-316	251	53	or	or	CCONJ
ftr-316	251	54	more	more	ADJ
ftr-316	251	55	of	of	ADP
ftr-316	251	56	the	the	DET
ftr-316	251	57	equity	equity	NOUN
ftr-316	251	58	or	or	CCONJ
ftr-316	251	59	right	right	NOUN
ftr-316	251	60	to	to	ADP
ftr-316	251	61	profits	profit	NOUN
ftr-316	251	62	of	of	ADP
ftr-316	251	63	each	each	DET
ftr-316	251	64	company	company	NOUN
ftr-316	251	65	.	.	PUNCT
ftr-316	252	1	l.i.r	l.i.r	PROPN
ftr-316	252	2	.	.	PUNCT
ftr-316	252	3	art	art	NOUN
ftr-316	252	4	.	.	PUNCT
ftr-316	253	1	59	59	NUM
ftr-316	253	2	,	,	PUNCT
ftr-316	253	3	¶	¶	NOUN
ftr-316	253	4	4	4	NUM
ftr-316	253	5	,	,	PUNCT
ftr-316	253	6	no	no	INTJ
ftr-316	253	7	.	.	NOUN
ftr-316	253	8	1	1	NUM
ftr-316	253	9	.	.	X
ftr-316	253	10	70	70	NUM
ftr-316	253	11	.	.	PUNCT
ftr-316	254	1	l.i.r	l.i.r	PROPN
ftr-316	254	2	.	.	PUNCT
ftr-316	254	3	art	art	NOUN
ftr-316	254	4	.	.	PUNCT
ftr-316	255	1	31	31	NUM
ftr-316	255	2	,	,	PUNCT
ftr-316	255	3	no	no	INTJ
ftr-316	255	4	.	.	NOUN
ftr-316	255	5	1	1	NUM
ftr-316	255	6	.	.	X
ftr-316	256	1	71	71	NUM
ftr-316	256	2	.	.	PUNCT
ftr-316	257	1	l.i.r	l.i.r	PROPN
ftr-316	257	2	.	.	PUNCT
ftr-316	257	3	art	art	NOUN
ftr-316	257	4	.	.	PUNCT
ftr-316	258	1	31	31	NUM
ftr-316	258	2	,	,	PUNCT
ftr-316	258	3	no	no	INTJ
ftr-316	258	4	.	.	NOUN
ftr-316	258	5	12	12	NUM
ftr-316	258	6	.	.	X
ftr-316	259	1	72	72	NUM
ftr-316	259	2	.	.	PUNCT
ftr-316	259	3	i.r.c	i.r.c	NOUN
ftr-316	259	4	.	.	PUNCT
ftr-316	260	1	§	§	PROPN
ftr-316	260	2	861(a)(4	861(a)(4	NUM
ftr-316	260	3	)	)	PUNCT
ftr-316	260	4	.	.	PUNCT
ftr-316	261	1	54	54	NUM
ftr-316	261	2	florida	florida	PROPN
ftr-316	261	3	tax	tax	NOUN
ftr-316	261	4	review	review	NOUN
ftr-316	261	5	[	[	X
ftr-316	261	6	vol.13:2	vol.13:2	NOUN
ftr-316	261	7	the	the	DET
ftr-316	261	8	like	like	ADJ
ftr-316	261	9	within	within	ADP
ftr-316	261	10	the	the	DET
ftr-316	261	11	united	united	PROPN
ftr-316	261	12	states	states	PROPN
ftr-316	261	13	is	be	AUX
ftr-316	261	14	equivalent	equivalent	ADJ
ftr-316	261	15	to	to	ADP
ftr-316	261	16	the	the	DET
ftr-316	261	17	intangible	intangible	ADJ
ftr-316	261	18	property	property	NOUN
ftr-316	261	19	being	be	AUX
ftr-316	261	20	located	locate	VERB
ftr-316	261	21	within	within	ADP
ftr-316	261	22	the	the	DET
ftr-316	261	23	united	united	PROPN
ftr-316	261	24	states.73	states.73	PROPN
ftr-316	261	25	payments	payment	NOUN
ftr-316	261	26	considered	consider	VERB
ftr-316	261	27	to	to	PART
ftr-316	261	28	be	be	AUX
ftr-316	261	29	contingent	contingent	ADJ
ftr-316	261	30	on	on	ADP
ftr-316	261	31	the	the	DET
ftr-316	261	32	productivity	productivity	NOUN
ftr-316	261	33	of	of	ADP
ftr-316	261	34	the	the	DET
ftr-316	261	35	intangible	intangible	ADJ
ftr-316	261	36	asset	asset	NOUN
ftr-316	261	37	are	be	AUX
ftr-316	261	38	treated	treat	VERB
ftr-316	261	39	as	as	ADP
ftr-316	261	40	royalties	royalty	NOUN
ftr-316	261	41	rather	rather	ADV
ftr-316	261	42	than	than	ADP
ftr-316	261	43	capital	capital	NOUN
ftr-316	261	44	gains.74	gains.74	NOUN
ftr-316	261	45	the	the	DET
ftr-316	261	46	allocation	allocation	NOUN
ftr-316	261	47	of	of	ADP
ftr-316	261	48	expenses	expense	NOUN
ftr-316	261	49	must	must	AUX
ftr-316	261	50	respect	respect	VERB
ftr-316	261	51	the	the	DET
ftr-316	261	52	arm	arm	NOUN
ftr-316	261	53	’s	’s	PART
ftr-316	261	54	length	length	NOUN
ftr-316	261	55	standard	standard	NOUN
ftr-316	261	56	under	under	ADP
ftr-316	261	57	section	section	NOUN
ftr-316	261	58	482	482	NUM
ftr-316	261	59	and	and	CCONJ
ftr-316	261	60	its	its	PRON
ftr-316	261	61	regulations	regulation	NOUN
ftr-316	261	62	on	on	ADP
ftr-316	261	63	transfer	transfer	NOUN
ftr-316	261	64	pricing	pricing	NOUN
ftr-316	261	65	;	;	PUNCT
ftr-316	261	66	however	however	ADV
ftr-316	261	67	,	,	PUNCT
ftr-316	261	68	this	this	DET
ftr-316	261	69	topic	topic	NOUN
ftr-316	261	70	is	be	AUX
ftr-316	261	71	highly	highly	ADV
ftr-316	261	72	litigated	litigate	VERB
ftr-316	261	73	in	in	ADP
ftr-316	261	74	courts	court	NOUN
ftr-316	261	75	due	due	ADP
ftr-316	261	76	to	to	ADP
ftr-316	261	77	the	the	DET
ftr-316	261	78	disparity	disparity	NOUN
ftr-316	261	79	in	in	ADP
ftr-316	261	80	criteria	criterion	NOUN
ftr-316	261	81	between	between	ADP
ftr-316	261	82	the	the	DET
ftr-316	261	83	i.r.s	i.r.s	NOUN
ftr-316	261	84	.	.	PUNCT
ftr-316	262	1	and	and	CCONJ
ftr-316	262	2	taxpayers.75	taxpayers.75	PROPN
ftr-316	262	3	for	for	ADP
ftr-316	262	4	instance	instance	NOUN
ftr-316	262	5	,	,	PUNCT
ftr-316	262	6	a	a	DET
ftr-316	262	7	conflict	conflict	NOUN
ftr-316	262	8	over	over	ADP
ftr-316	262	9	transfer	transfer	NOUN
ftr-316	262	10	pricing	pricing	NOUN
ftr-316	262	11	between	between	ADP
ftr-316	262	12	the	the	DET
ftr-316	262	13	i.r.s	i.r.s	NOUN
ftr-316	262	14	.	.	PUNCT
ftr-316	263	1	and	and	CCONJ
ftr-316	263	2	the	the	DET
ftr-316	263	3	multinational	multinational	ADJ
ftr-316	263	4	pharmaceutical	pharmaceutical	PROPN
ftr-316	263	5	giant	giant	PROPN
ftr-316	263	6	glaxosmithkline	glaxosmithkline	PROPN
ftr-316	263	7	resulted	result	VERB
ftr-316	263	8	in	in	ADP
ftr-316	263	9	a	a	DET
ftr-316	263	10	usd$	usd$	ADJ
ftr-316	263	11	3.7	3.7	NUM
ftr-316	263	12	billion	billion	NUM
ftr-316	263	13	settlement	settlement	NOUN
ftr-316	263	14	,	,	PUNCT
ftr-316	263	15	putting	put	VERB
ftr-316	263	16	an	an	DET
ftr-316	263	17	end	end	NOUN
ftr-316	263	18	to	to	ADP
ftr-316	263	19	the	the	DET
ftr-316	263	20	largest	large	ADJ
ftr-316	263	21	tax	tax	NOUN
ftr-316	263	22	conflict	conflict	NOUN
ftr-316	263	23	in	in	ADP
ftr-316	263	24	u.s	u.s	PROPN
ftr-316	263	25	.	.	PROPN
ftr-316	263	26	history.76	history.76	PROPN
ftr-316	263	27	the	the	DET
ftr-316	263	28	main	main	ADJ
ftr-316	263	29	conflict	conflict	NOUN
ftr-316	263	30	regarding	regard	VERB
ftr-316	263	31	transfer	transfer	NOUN
ftr-316	263	32	pricing	pricing	NOUN
ftr-316	263	33	arises	arise	VERB
ftr-316	263	34	from	from	ADP
ftr-316	263	35	the	the	DET
ftr-316	263	36	particularity	particularity	NOUN
ftr-316	263	37	of	of	ADP
ftr-316	263	38	the	the	DET
ftr-316	263	39	intellectual	intellectual	NOUN
ftr-316	263	40	property.77given	property.77given	ADP
ftr-316	263	41	the	the	DET
ftr-316	263	42	innovative	innovative	ADJ
ftr-316	263	43	or	or	CCONJ
ftr-316	263	44	unique	unique	ADJ
ftr-316	263	45	nature	nature	NOUN
ftr-316	263	46	of	of	ADP
ftr-316	263	47	intangibles	intangible	NOUN
ftr-316	263	48	,	,	PUNCT
ftr-316	263	49	which	which	PRON
ftr-316	263	50	is	be	AUX
ftr-316	263	51	their	their	PRON
ftr-316	263	52	essence	essence	NOUN
ftr-316	263	53	,	,	PUNCT
ftr-316	263	54	comparables	comparable	NOUN
ftr-316	263	55	generally	generally	ADV
ftr-316	263	56	do	do	VERB
ftr-316	263	57	not	not	PART
ftr-316	263	58	73	73	NUM
ftr-316	263	59	.	.	PUNCT
ftr-316	264	1	joseph	joseph	PROPN
ftr-316	264	2	isenbergh	isenbergh	PROPN
ftr-316	264	3	,	,	PUNCT
ftr-316	264	4	foundations	foundation	NOUN
ftr-316	264	5	of	of	ADP
ftr-316	264	6	u.s	u.s	PROPN
ftr-316	264	7	.	.	PROPN
ftr-316	264	8	international	international	ADJ
ftr-316	264	9	taxation	taxation	NOUN
ftr-316	264	10	,	,	PUNCT
ftr-316	264	11	900	900	NUM
ftr-316	264	12	-	-	PUNCT
ftr-316	264	13	2nd	2nd	ADJ
ftr-316	264	14	tax	tax	NOUN
ftr-316	264	15	mgmt	mgmt	NOUN
ftr-316	264	16	.	.	PUNCT
ftr-316	265	1	(	(	PUNCT
ftr-316	265	2	bna	bna	PROPN
ftr-316	265	3	)	)	PUNCT
ftr-316	265	4	ch	ch	NOUN
ftr-316	265	5	.	.	PUNCT
ftr-316	266	1	i	i	PRON
ftr-316	266	2	,	,	PUNCT
ftr-316	266	3	sec	sec	PROPN
ftr-316	266	4	.	.	PUNCT
ftr-316	266	5	h.	h.	PROPN
ftr-316	266	6	74	74	NUM
ftr-316	266	7	.	.	PUNCT
ftr-316	267	1	i	i	PRON
ftr-316	267	2	d.	d.	PROPN
ftr-316	267	3	75	75	NUM
ftr-316	267	4	.	.	PUNCT
ftr-316	268	1	for	for	ADP
ftr-316	268	2	example	example	NOUN
ftr-316	268	3	,	,	PUNCT
ftr-316	268	4	in	in	ADP
ftr-316	268	5	eli	eli	PROPN
ftr-316	268	6	lilly	lilly	PROPN
ftr-316	268	7	co.	co.	PROPN
ftr-316	269	1	v.	v.	PROPN
ftr-316	269	2	commissioner	commissioner	PROPN
ftr-316	269	3	,	,	PUNCT
ftr-316	269	4	856	856	NUM
ftr-316	269	5	f.2d	f.2d	ADP
ftr-316	269	6	855	855	NUM
ftr-316	269	7	(	(	PUNCT
ftr-316	269	8	7th	7th	ADJ
ftr-316	269	9	cir	cir	NOUN
ftr-316	269	10	.	.	PUNCT
ftr-316	269	11	1988	1988	NUM
ftr-316	269	12	)	)	PUNCT
ftr-316	269	13	,	,	PUNCT
ftr-316	269	14	a	a	DET
ftr-316	269	15	u.s	u.s	PROPN
ftr-316	269	16	.	.	PROPN
ftr-316	269	17	parent	parent	NOUN
ftr-316	269	18	company	company	NOUN
ftr-316	269	19	constituted	constitute	VERB
ftr-316	269	20	a	a	DET
ftr-316	269	21	subsidiary	subsidiary	NOUN
ftr-316	269	22	in	in	ADP
ftr-316	269	23	puerto	puerto	PROPN
ftr-316	269	24	rico	rico	PROPN
ftr-316	269	25	to	to	PART
ftr-316	269	26	which	which	PRON
ftr-316	269	27	it	it	PRON
ftr-316	269	28	transferred	transfer	VERB
ftr-316	269	29	patents	patent	NOUN
ftr-316	269	30	and	and	CCONJ
ftr-316	269	31	know	know	NOUN
ftr-316	269	32	-	-	PUNCT
ftr-316	269	33	how	how	NOUN
ftr-316	269	34	.	.	PUNCT
ftr-316	270	1	this	this	DET
ftr-316	270	2	subsidiary	subsidiary	NOUN
ftr-316	270	3	in	in	ADP
ftr-316	270	4	turn	turn	NOUN
ftr-316	270	5	manufactured	manufacture	VERB
ftr-316	270	6	a	a	DET
ftr-316	270	7	medication	medication	NOUN
ftr-316	270	8	and	and	CCONJ
ftr-316	270	9	sold	sell	VERB
ftr-316	270	10	the	the	DET
ftr-316	270	11	product	product	NOUN
ftr-316	270	12	to	to	ADP
ftr-316	270	13	its	its	PRON
ftr-316	270	14	parent	parent	NOUN
ftr-316	270	15	company.75	company.75	VERB
ftr-316	270	16	the	the	DET
ftr-316	270	17	i.r.s	i.r.s	PROPN
ftr-316	270	18	.	.	PUNCT
ftr-316	271	1	decided	decide	VERB
ftr-316	271	2	that	that	SCONJ
ftr-316	271	3	the	the	DET
ftr-316	271	4	price	price	NOUN
ftr-316	271	5	charged	charge	VERB
ftr-316	271	6	for	for	ADP
ftr-316	271	7	the	the	DET
ftr-316	271	8	assets	asset	NOUN
ftr-316	271	9	transferred	transfer	VERB
ftr-316	271	10	by	by	ADP
ftr-316	271	11	the	the	DET
ftr-316	271	12	parent	parent	NOUN
ftr-316	271	13	company	company	NOUN
ftr-316	271	14	was	be	AUX
ftr-316	271	15	insufficient	insufficient	ADJ
ftr-316	271	16	,	,	PUNCT
ftr-316	271	17	and	and	CCONJ
ftr-316	271	18	,	,	PUNCT
ftr-316	271	19	thus	thus	ADV
ftr-316	271	20	,	,	PUNCT
ftr-316	271	21	the	the	DET
ftr-316	271	22	parent	parent	NOUN
ftr-316	271	23	company	company	NOUN
ftr-316	271	24	’s	’s	PART
ftr-316	271	25	profits	profit	NOUN
ftr-316	271	26	should	should	AUX
ftr-316	271	27	be	be	AUX
ftr-316	271	28	increased	increase	VERB
ftr-316	271	29	.	.	PUNCT
ftr-316	272	1	the	the	DET
ftr-316	272	2	united	united	PROPN
ftr-316	272	3	states	states	PROPN
ftr-316	272	4	tax	tax	NOUN
ftr-316	272	5	court	court	NOUN
ftr-316	272	6	decided	decide	VERB
ftr-316	272	7	to	to	PART
ftr-316	272	8	use	use	VERB
ftr-316	272	9	the	the	DET
ftr-316	272	10	residual	residual	ADJ
ftr-316	272	11	profit	profit	NOUN
ftr-316	272	12	split	split	NOUN
ftr-316	272	13	method	method	NOUN
ftr-316	272	14	,	,	PUNCT
ftr-316	272	15	allocating	allocate	VERB
ftr-316	272	16	the	the	DET
ftr-316	272	17	revenue	revenue	NOUN
ftr-316	272	18	from	from	ADP
ftr-316	272	19	manufacturing	manufacture	VERB
ftr-316	272	20	and	and	CCONJ
ftr-316	272	21	renting	rent	VERB
ftr-316	272	22	the	the	DET
ftr-316	272	23	facilities	facility	NOUN
ftr-316	272	24	in	in	ADP
ftr-316	272	25	puerto	puerto	PROPN
ftr-316	272	26	rico	rico	PROPN
ftr-316	272	27	to	to	ADP
ftr-316	272	28	its	its	PRON
ftr-316	272	29	subsidiary	subsidiary	NOUN
ftr-316	272	30	and	and	CCONJ
ftr-316	272	31	the	the	DET
ftr-316	272	32	expenses	expense	NOUN
ftr-316	272	33	related	relate	VERB
ftr-316	272	34	to	to	ADP
ftr-316	272	35	marketing	market	VERB
ftr-316	272	36	the	the	DET
ftr-316	272	37	product	product	NOUN
ftr-316	272	38	in	in	ADP
ftr-316	272	39	the	the	DET
ftr-316	272	40	united	united	PROPN
ftr-316	272	41	states	states	PROPN
ftr-316	272	42	to	to	ADP
ftr-316	272	43	the	the	DET
ftr-316	272	44	parent	parent	NOUN
ftr-316	272	45	company	company	NOUN
ftr-316	272	46	.	.	PUNCT
ftr-316	273	1	it	it	PRON
ftr-316	273	2	then	then	ADV
ftr-316	273	3	allocated	allocate	VERB
ftr-316	273	4	the	the	DET
ftr-316	273	5	residual	residual	ADJ
ftr-316	273	6	profit	profit	NOUN
ftr-316	273	7	between	between	ADP
ftr-316	273	8	the	the	DET
ftr-316	273	9	parent	parent	NOUN
ftr-316	273	10	company	company	NOUN
ftr-316	273	11	and	and	CCONJ
ftr-316	273	12	subsidiary	subsidiary	NOUN
ftr-316	273	13	in	in	ADP
ftr-316	273	14	a	a	DET
ftr-316	273	15	45/55	45/55	NUM
ftr-316	273	16	proportion	proportion	NOUN
ftr-316	273	17	.	.	PUNCT
ftr-316	274	1	the	the	DET
ftr-316	274	2	problem	problem	NOUN
ftr-316	274	3	with	with	ADP
ftr-316	274	4	the	the	DET
ftr-316	274	5	decision	decision	NOUN
ftr-316	274	6	adopted	adopt	VERB
ftr-316	274	7	by	by	ADP
ftr-316	274	8	the	the	DET
ftr-316	274	9	court	court	NOUN
ftr-316	274	10	was	be	AUX
ftr-316	274	11	that	that	SCONJ
ftr-316	274	12	no	no	DET
ftr-316	274	13	basis	basis	NOUN
ftr-316	274	14	was	be	AUX
ftr-316	274	15	provided	provide	VERB
ftr-316	274	16	for	for	ADP
ftr-316	274	17	this	this	DET
ftr-316	274	18	proportion	proportion	NOUN
ftr-316	274	19	of	of	ADP
ftr-316	274	20	the	the	DET
ftr-316	274	21	parent	parent	NOUN
ftr-316	274	22	’s	’s	PART
ftr-316	274	23	transfer	transfer	NOUN
ftr-316	274	24	of	of	ADP
ftr-316	274	25	patents	patent	NOUN
ftr-316	274	26	and	and	CCONJ
ftr-316	274	27	manufacturing	manufacture	VERB
ftr-316	274	28	know	know	NOUN
ftr-316	274	29	-	-	PUNCT
ftr-316	274	30	how	how	NOUN
ftr-316	274	31	to	to	ADP
ftr-316	274	32	its	its	PRON
ftr-316	274	33	subsidiary	subsidiary	NOUN
ftr-316	274	34	in	in	ADP
ftr-316	274	35	exchange	exchange	NOUN
ftr-316	274	36	for	for	ADP
ftr-316	274	37	stock	stock	NOUN
ftr-316	274	38	in	in	ADP
ftr-316	274	39	the	the	DET
ftr-316	274	40	subsidiary	subsidiary	NOUN
ftr-316	274	41	.	.	PUNCT
ftr-316	275	1	in	in	ADP
ftr-316	275	2	a	a	DET
ftr-316	275	3	similar	similar	ADJ
ftr-316	275	4	case	case	NOUN
ftr-316	275	5	,	,	PUNCT
ftr-316	275	6	hospital	hospital	PROPN
ftr-316	275	7	corp	corp	PROPN
ftr-316	275	8	.	.	PROPN
ftr-316	275	9	v.	v.	PROPN
ftr-316	275	10	commissioner	commissioner	PROPN
ftr-316	275	11	,	,	PUNCT
ftr-316	275	12	81	81	NUM
ftr-316	275	13	t.c	t.c	PROPN
ftr-316	275	14	.	.	PROPN
ftr-316	276	1	520	520	NUM
ftr-316	276	2	(	(	PUNCT
ftr-316	276	3	t.c	t.c	PROPN
ftr-316	276	4	.	.	PROPN
ftr-316	276	5	1983	1983	NUM
ftr-316	276	6	)	)	PUNCT
ftr-316	276	7	,	,	PUNCT
ftr-316	276	8	the	the	DET
ftr-316	276	9	united	united	PROPN
ftr-316	276	10	states	states	PROPN
ftr-316	276	11	tax	tax	NOUN
ftr-316	276	12	court	court	NOUN
ftr-316	276	13	ruled	rule	VERB
ftr-316	276	14	that	that	SCONJ
ftr-316	276	15	the	the	DET
ftr-316	276	16	combined	combine	VERB
ftr-316	276	17	profits	profit	NOUN
ftr-316	276	18	from	from	ADP
ftr-316	276	19	the	the	DET
ftr-316	276	20	u.s	u.s	PROPN
ftr-316	276	21	.	.	PROPN
ftr-316	276	22	parent	parent	NOUN
ftr-316	276	23	company	company	NOUN
ftr-316	276	24	and	and	CCONJ
ftr-316	276	25	its	its	PRON
ftr-316	276	26	subsidiary	subsidiary	NOUN
ftr-316	276	27	in	in	ADP
ftr-316	276	28	the	the	DET
ftr-316	276	29	cayman	cayman	NOUN
ftr-316	276	30	islands	island	NOUN
ftr-316	276	31	should	should	AUX
ftr-316	276	32	be	be	AUX
ftr-316	276	33	distributed	distribute	VERB
ftr-316	276	34	75	75	NUM
ftr-316	276	35	percent	percent	NOUN
ftr-316	276	36	for	for	ADP
ftr-316	276	37	the	the	DET
ftr-316	276	38	former	former	ADJ
ftr-316	276	39	and	and	CCONJ
ftr-316	276	40	25	25	NUM
ftr-316	276	41	percent	percent	NOUN
ftr-316	276	42	for	for	ADP
ftr-316	276	43	the	the	DET
ftr-316	276	44	latter	latter	ADJ
ftr-316	276	45	.	.	PUNCT
ftr-316	277	1	these	these	DET
ftr-316	277	2	parameters	parameter	NOUN
ftr-316	277	3	were	be	AUX
ftr-316	277	4	not	not	PART
ftr-316	277	5	based	base	VERB
ftr-316	277	6	on	on	ADP
ftr-316	277	7	objective	objective	ADJ
ftr-316	277	8	criteria	criterion	NOUN
ftr-316	277	9	,	,	PUNCT
ftr-316	277	10	but	but	CCONJ
ftr-316	277	11	rather	rather	ADV
ftr-316	277	12	a	a	DET
ftr-316	277	13	subjective	subjective	ADJ
ftr-316	277	14	estimate	estimate	NOUN
ftr-316	277	15	by	by	ADP
ftr-316	277	16	the	the	DET
ftr-316	277	17	court	court	NOUN
ftr-316	277	18	,	,	PUNCT
ftr-316	277	19	which	which	PRON
ftr-316	277	20	calculated	calculate	VERB
ftr-316	277	21	that	that	SCONJ
ftr-316	277	22	the	the	DET
ftr-316	277	23	contribution	contribution	NOUN
ftr-316	277	24	of	of	ADP
ftr-316	277	25	personnel	personnel	NOUN
ftr-316	277	26	,	,	PUNCT
ftr-316	277	27	know	know	NOUN
ftr-316	277	28	-	-	PUNCT
ftr-316	277	29	how	how	NOUN
ftr-316	277	30	,	,	PUNCT
ftr-316	277	31	experience	experience	NOUN
ftr-316	277	32	,	,	PUNCT
ftr-316	277	33	and	and	CCONJ
ftr-316	277	34	contract	contract	NOUN
ftr-316	277	35	negotiation	negotiation	NOUN
ftr-316	277	36	assistance	assistance	NOUN
ftr-316	277	37	was	be	AUX
ftr-316	277	38	worth	worth	ADJ
ftr-316	277	39	three	three	NUM
ftr-316	277	40	-	-	PUNCT
ftr-316	277	41	fourths	fourth	NOUN
ftr-316	277	42	of	of	ADP
ftr-316	277	43	the	the	DET
ftr-316	277	44	business	business	NOUN
ftr-316	277	45	’s	’s	PART
ftr-316	277	46	profits	profit	NOUN
ftr-316	277	47	.	.	PUNCT
ftr-316	278	1	see	see	VERB
ftr-316	278	2	also	also	ADV
ftr-316	278	3	the	the	DET
ftr-316	278	4	united	united	PROPN
ftr-316	278	5	states	states	PROPN
ftr-316	278	6	tax	tax	NOUN
ftr-316	278	7	court	court	NOUN
ftr-316	278	8	’s	’s	PART
ftr-316	278	9	decision	decision	NOUN
ftr-316	278	10	in	in	ADP
ftr-316	278	11	bausch	bausch	PROPN
ftr-316	278	12	&	&	CCONJ
ftr-316	278	13	lomb	lomb	PROPN
ftr-316	278	14	inc	inc	PROPN
ftr-316	278	15	.	.	PROPN
ftr-316	279	1	v.	v.	PROPN
ftr-316	279	2	commissioner	commissioner	PROPN
ftr-316	279	3	,	,	PUNCT
ftr-316	279	4	92	92	NUM
ftr-316	279	5	t.c	t.c	NOUN
ftr-316	279	6	.	.	PROPN
ftr-316	279	7	525	525	NUM
ftr-316	279	8	(	(	PUNCT
ftr-316	279	9	t.c	t.c	PROPN
ftr-316	279	10	.	.	PROPN
ftr-316	279	11	1989	1989	NUM
ftr-316	279	12	)	)	PUNCT
ftr-316	279	13	,	,	PUNCT
ftr-316	279	14	in	in	ADP
ftr-316	279	15	which	which	PRON
ftr-316	279	16	the	the	DET
ftr-316	279	17	court	court	NOUN
ftr-316	279	18	decided	decide	VERB
ftr-316	279	19	to	to	PART
ftr-316	279	20	divide	divide	VERB
ftr-316	279	21	the	the	DET
ftr-316	279	22	business	business	NOUN
ftr-316	279	23	’s	’s	PART
ftr-316	279	24	profits	profit	NOUN
ftr-316	279	25	from	from	ADP
ftr-316	279	26	the	the	DET
ftr-316	279	27	production	production	NOUN
ftr-316	279	28	of	of	ADP
ftr-316	279	29	contact	contact	NOUN
ftr-316	279	30	lenses	lense	NOUN
ftr-316	279	31	in	in	ADP
ftr-316	279	32	equal	equal	ADJ
ftr-316	279	33	parts	part	NOUN
ftr-316	279	34	without	without	ADP
ftr-316	279	35	providing	provide	VERB
ftr-316	279	36	grounds	ground	NOUN
ftr-316	279	37	for	for	ADP
ftr-316	279	38	the	the	DET
ftr-316	279	39	criteria	criterion	NOUN
ftr-316	279	40	used	use	VERB
ftr-316	279	41	for	for	ADP
ftr-316	279	42	this	this	DET
ftr-316	279	43	division	division	NOUN
ftr-316	279	44	.	.	PUNCT
ftr-316	280	1	76	76	NUM
ftr-316	280	2	.	.	PUNCT
ftr-316	281	1	irs	irs	PROPN
ftr-316	281	2	accepts	accept	VERB
ftr-316	281	3	settlement	settlement	NOUN
ftr-316	281	4	offer	offer	NOUN
ftr-316	281	5	in	in	ADP
ftr-316	281	6	largest	large	ADJ
ftr-316	281	7	transfer	transfer	NOUN
ftr-316	281	8	pricing	pricing	NOUN
ftr-316	281	9	dispute	dispute	NOUN
ftr-316	281	10	ir2006	ir2006	PROPN
ftr-316	281	11	-	-	PUNCT
ftr-316	281	12	142	142	NUM
ftr-316	281	13	(	(	PUNCT
ftr-316	281	14	sept	sept	PROPN
ftr-316	281	15	.	.	PROPN
ftr-316	281	16	11	11	NUM
ftr-316	281	17	,	,	PUNCT
ftr-316	281	18	2006	2006	NUM
ftr-316	281	19	)	)	PUNCT
ftr-316	281	20	,	,	PUNCT
ftr-316	281	21	http	http	ADJ
ftr-316	281	22	:	:	PUNCT
ftr-316	281	23	www.irs.gov.newsroom	www.irs.gov.newsroom	NOUN
ftr-316	281	24	/	/	SYM
ftr-316	281	25	article/0,,id=	article/0,,id=	PROPN
ftr-316	281	26	162359,00.html	162359,00.html	NUM
ftr-316	281	27	.	.	PUNCT
ftr-316	282	1	77	77	NUM
ftr-316	282	2	.	.	PUNCT
ftr-316	283	1	yariv	yariv	PROPN
ftr-316	283	2	brauner	brauner	NOUN
ftr-316	283	3	,	,	PUNCT
ftr-316	283	4	value	value	NOUN
ftr-316	283	5	in	in	ADP
ftr-316	283	6	the	the	DET
ftr-316	283	7	eye	eye	NOUN
ftr-316	283	8	of	of	ADP
ftr-316	283	9	the	the	DET
ftr-316	283	10	beholder	beholder	NOUN
ftr-316	283	11	:	:	PUNCT
ftr-316	283	12	the	the	DET
ftr-316	283	13	valuation	valuation	NOUN
ftr-316	283	14	of	of	ADP
ftr-316	283	15	intangibles	intangible	NOUN
ftr-316	283	16	for	for	ADP
ftr-316	283	17	transfer	transfer	NOUN
ftr-316	283	18	pricing	pricing	NOUN
ftr-316	283	19	purposes	purpose	NOUN
ftr-316	283	20	,	,	PUNCT
ftr-316	283	21	28	28	NUM
ftr-316	283	22	va	va	X
ftr-316	283	23	.	.	PUNCT
ftr-316	284	1	tax	tax	PROPN
ftr-316	284	2	rev	rev	PROPN
ftr-316	284	3	.	.	PROPN
ftr-316	284	4	79	79	NUM
ftr-316	284	5	(	(	PUNCT
ftr-316	284	6	2008	2008	NUM
ftr-316	284	7	)	)	PUNCT
ftr-316	284	8	.	.	PUNCT
ftr-316	285	1	2012	2012	NUM
ftr-316	285	2	]	]	X
ftr-316	285	3	u.s	u.s	PROPN
ftr-316	285	4	.	.	PROPN
ftr-316	285	5	and	and	CCONJ
ftr-316	285	6	chile	chile	PROPN
ftr-316	285	7	tax	tax	NOUN
ftr-316	285	8	treaty	treaty	NOUN
ftr-316	285	9	55	55	NUM
ftr-316	285	10	exist	exist	VERB
ftr-316	285	11	and	and	CCONJ
ftr-316	285	12	,	,	PUNCT
ftr-316	285	13	when	when	SCONJ
ftr-316	285	14	they	they	PRON
ftr-316	285	15	do	do	AUX
ftr-316	285	16	exist	exist	VERB
ftr-316	285	17	,	,	PUNCT
ftr-316	285	18	there	there	PRON
ftr-316	285	19	is	be	VERB
ftr-316	285	20	no	no	DET
ftr-316	285	21	reliable	reliable	ADJ
ftr-316	285	22	information	information	NOUN
ftr-316	285	23	for	for	ADP
ftr-316	285	24	determining	determine	VERB
ftr-316	285	25	their	their	PRON
ftr-316	285	26	price.78	price.78	NOUN
ftr-316	285	27	considering	consider	VERB
ftr-316	285	28	that	that	SCONJ
ftr-316	285	29	research	research	NOUN
ftr-316	285	30	and	and	CCONJ
ftr-316	285	31	development	development	NOUN
ftr-316	285	32	(	(	PUNCT
ftr-316	285	33	“	"	PUNCT
ftr-316	285	34	r&d	r&d	NOUN
ftr-316	285	35	”	"	PUNCT
ftr-316	285	36	)	)	PUNCT
ftr-316	285	37	might	might	AUX
ftr-316	285	38	considerably	considerably	ADV
ftr-316	285	39	reduce	reduce	VERB
ftr-316	285	40	u.s	u.s	PROPN
ftr-316	285	41	.	.	PROPN
ftr-316	285	42	source	source	NOUN
ftr-316	285	43	income	income	NOUN
ftr-316	285	44	and	and	CCONJ
ftr-316	285	45	not	not	PART
ftr-316	285	46	affect	affect	VERB
ftr-316	285	47	foreign	foreign	ADJ
ftr-316	285	48	source	source	NOUN
ftr-316	285	49	income	income	NOUN
ftr-316	285	50	—	—	PUNCT
ftr-316	285	51	and	and	CCONJ
ftr-316	285	52	related	related	ADJ
ftr-316	285	53	tax	tax	NOUN
ftr-316	285	54	credits	credit	NOUN
ftr-316	285	55	—	—	PUNCT
ftr-316	285	56	the	the	DET
ftr-316	285	57	united	united	PROPN
ftr-316	285	58	states	states	PROPN
ftr-316	285	59	has	have	VERB
ftr-316	285	60	a	a	DET
ftr-316	285	61	mixed	mixed	ADJ
ftr-316	285	62	system	system	NOUN
ftr-316	285	63	of	of	ADP
ftr-316	285	64	legal	legal	ADJ
ftr-316	285	65	and	and	CCONJ
ftr-316	285	66	geographical	geographical	ADJ
ftr-316	285	67	deductions	deduction	NOUN
ftr-316	285	68	together	together	ADV
ftr-316	285	69	with	with	ADP
ftr-316	285	70	a	a	DET
ftr-316	285	71	formulary	formulary	ADJ
ftr-316	285	72	apportionment	apportionment	NOUN
ftr-316	285	73	based	base	VERB
ftr-316	285	74	on	on	ADP
ftr-316	285	75	sales	sale	NOUN
ftr-316	285	76	or	or	CCONJ
ftr-316	285	77	gross	gross	ADJ
ftr-316	285	78	income	income	NOUN
ftr-316	285	79	in	in	ADP
ftr-316	285	80	order	order	NOUN
ftr-316	285	81	to	to	PART
ftr-316	285	82	allocate	allocate	VERB
ftr-316	285	83	r&d	r&d	NOUN
ftr-316	285	84	expenses	expense	NOUN
ftr-316	285	85	among	among	ADP
ftr-316	285	86	parent	parent	NOUN
ftr-316	285	87	and	and	CCONJ
ftr-316	285	88	subsidiaries	subsidiary	NOUN
ftr-316	285	89	related	relate	VERB
ftr-316	285	90	to	to	ADP
ftr-316	285	91	the	the	DET
ftr-316	285	92	production	production	NOUN
ftr-316	285	93	and	and	CCONJ
ftr-316	285	94	exploitation	exploitation	NOUN
ftr-316	285	95	of	of	ADP
ftr-316	285	96	the	the	DET
ftr-316	285	97	intangible.79	intangible.79	PROPN
ftr-316	285	98	for	for	ADP
ftr-316	285	99	instance	instance	NOUN
ftr-316	285	100	,	,	PUNCT
ftr-316	285	101	if	if	SCONJ
ftr-316	285	102	chileco	chileco	PROPN
ftr-316	285	103	must	must	AUX
ftr-316	285	104	incur	incur	VERB
ftr-316	285	105	r&d	r&d	NOUN
ftr-316	285	106	expenses	expense	NOUN
ftr-316	285	107	to	to	PART
ftr-316	285	108	meet	meet	VERB
ftr-316	285	109	legal	legal	ADJ
ftr-316	285	110	requirements	requirement	NOUN
ftr-316	285	111	imposed	impose	VERB
ftr-316	285	112	by	by	ADP
ftr-316	285	113	a	a	DET
ftr-316	285	114	food	food	NOUN
ftr-316	285	115	,	,	PUNCT
ftr-316	285	116	drug	drug	NOUN
ftr-316	285	117	,	,	PUNCT
ftr-316	285	118	safety	safety	NOUN
ftr-316	285	119	or	or	CCONJ
ftr-316	285	120	compliance	compliance	NOUN
ftr-316	285	121	institution	institution	NOUN
ftr-316	285	122	,	,	PUNCT
ftr-316	285	123	or	or	CCONJ
ftr-316	285	124	any	any	DET
ftr-316	285	125	similar	similar	ADJ
ftr-316	285	126	entity	entity	NOUN
ftr-316	285	127	,	,	PUNCT
ftr-316	285	128	such	such	ADJ
ftr-316	285	129	expenses	expense	NOUN
ftr-316	285	130	are	be	AUX
ftr-316	285	131	exclusively	exclusively	ADV
ftr-316	285	132	allocated	allocate	VERB
ftr-316	285	133	to	to	ADP
ftr-316	285	134	the	the	DET
ftr-316	285	135	country	country	NOUN
ftr-316	285	136	that	that	PRON
ftr-316	285	137	imposes	impose	VERB
ftr-316	285	138	such	such	ADJ
ftr-316	285	139	requirements.80	requirements.80	NOUN
ftr-316	285	140	the	the	DET
ftr-316	285	141	remaining	remain	VERB
ftr-316	285	142	expenses	expense	NOUN
ftr-316	285	143	are	be	AUX
ftr-316	285	144	allocated	allocate	VERB
ftr-316	285	145	as	as	SCONJ
ftr-316	285	146	follows	follow	VERB
ftr-316	285	147	:	:	PUNCT
ftr-316	285	148	50	50	NUM
ftr-316	285	149	percent	percent	NOUN
ftr-316	285	150	to	to	ADP
ftr-316	285	151	the	the	DET
ftr-316	285	152	location	location	NOUN
ftr-316	285	153	where	where	SCONJ
ftr-316	285	154	most	most	ADJ
ftr-316	285	155	of	of	ADP
ftr-316	285	156	the	the	DET
ftr-316	285	157	expenses	expense	NOUN
ftr-316	285	158	were	be	AUX
ftr-316	285	159	incurred	incur	VERB
ftr-316	285	160	and	and	CCONJ
ftr-316	285	161	the	the	DET
ftr-316	285	162	remaining	remain	VERB
ftr-316	285	163	50	50	NUM
ftr-316	285	164	percent	percent	NOUN
ftr-316	285	165	under	under	ADP
ftr-316	285	166	a	a	DET
ftr-316	285	167	formula	formula	NOUN
ftr-316	285	168	based	base	VERB
ftr-316	285	169	on	on	ADP
ftr-316	285	170	the	the	DET
ftr-316	285	171	ratio	ratio	NOUN
ftr-316	285	172	of	of	ADP
ftr-316	285	173	u.s	u.s	PROPN
ftr-316	285	174	.	.	PROPN
ftr-316	285	175	sales	sale	NOUN
ftr-316	285	176	to	to	PART
ftr-316	285	177	worldwide	worldwide	ADJ
ftr-316	285	178	sales.81	sales.81	PROPN
ftr-316	285	179	alternatively	alternatively	ADV
ftr-316	285	180	,	,	PUNCT
ftr-316	285	181	the	the	DET
ftr-316	285	182	regulations	regulation	NOUN
ftr-316	285	183	permit	permit	VERB
ftr-316	285	184	25	25	NUM
ftr-316	285	185	percent	percent	NOUN
ftr-316	285	186	of	of	ADP
ftr-316	285	187	r&d	r&d	NOUN
ftr-316	285	188	to	to	PART
ftr-316	285	189	be	be	AUX
ftr-316	285	190	allocated	allocate	VERB
ftr-316	285	191	to	to	ADP
ftr-316	285	192	the	the	DET
ftr-316	285	193	place	place	NOUN
ftr-316	285	194	where	where	SCONJ
ftr-316	285	195	the	the	DET
ftr-316	285	196	expenses	expense	NOUN
ftr-316	285	197	were	be	AUX
ftr-316	285	198	materialized	materialize	VERB
ftr-316	285	199	,	,	PUNCT
ftr-316	285	200	and	and	CCONJ
ftr-316	285	201	the	the	DET
ftr-316	285	202	remainder	remainder	NOUN
ftr-316	285	203	can	can	AUX
ftr-316	285	204	be	be	AUX
ftr-316	285	205	apportioned	apportion	VERB
ftr-316	285	206	based	base	VERB
ftr-316	285	207	on	on	ADP
ftr-316	285	208	the	the	DET
ftr-316	285	209	ratio	ratio	NOUN
ftr-316	285	210	of	of	ADP
ftr-316	285	211	u.s	u.s	PROPN
ftr-316	285	212	.	.	PROPN
ftr-316	285	213	gross	gross	ADJ
ftr-316	285	214	income	income	NOUN
ftr-316	285	215	to	to	PART
ftr-316	285	216	worldwide	worldwide	ADV
ftr-316	285	217	income.82	income.82	PROPN
ftr-316	285	218	however	however	ADV
ftr-316	285	219	,	,	PUNCT
ftr-316	285	220	this	this	PRON
ftr-316	285	221	is	be	AUX
ftr-316	285	222	applicable	applicable	ADJ
ftr-316	285	223	only	only	ADV
ftr-316	285	224	to	to	ADP
ftr-316	285	225	the	the	DET
ftr-316	285	226	extent	extent	NOUN
ftr-316	285	227	that	that	SCONJ
ftr-316	285	228	the	the	DET
ftr-316	285	229	result	result	NOUN
ftr-316	285	230	of	of	ADP
ftr-316	285	231	the	the	DET
ftr-316	285	232	apportionment	apportionment	NOUN
ftr-316	285	233	is	be	AUX
ftr-316	285	234	at	at	ADP
ftr-316	285	235	least	least	ADJ
ftr-316	285	236	50	50	NUM
ftr-316	285	237	percent	percent	NOUN
ftr-316	285	238	of	of	ADP
ftr-316	285	239	the	the	DET
ftr-316	285	240	result	result	NOUN
ftr-316	285	241	under	under	ADP
ftr-316	285	242	the	the	DET
ftr-316	285	243	sales	sale	NOUN
ftr-316	285	244	method.83	method.83	NOUN
ftr-316	285	245	5	5	NUM
ftr-316	285	246	.	.	PUNCT
ftr-316	286	1	taxation	taxation	NOUN
ftr-316	286	2	of	of	ADP
ftr-316	286	3	capital	capital	NOUN
ftr-316	286	4	gains	gain	NOUN
ftr-316	286	5	in	in	ADP
ftr-316	286	6	accordance	accordance	NOUN
ftr-316	286	7	with	with	ADP
ftr-316	286	8	the	the	DET
ftr-316	286	9	citl	citl	NOUN
ftr-316	286	10	,	,	PUNCT
ftr-316	286	11	the	the	DET
ftr-316	286	12	general	general	ADJ
ftr-316	286	13	rule	rule	NOUN
ftr-316	286	14	is	be	AUX
ftr-316	286	15	that	that	SCONJ
ftr-316	286	16	gains	gain	NOUN
ftr-316	286	17	realized	realize	VERB
ftr-316	286	18	by	by	ADP
ftr-316	286	19	usco	usco	NOUN
ftr-316	286	20	on	on	ADP
ftr-316	286	21	chilean	chilean	ADJ
ftr-316	286	22	capital	capital	NOUN
ftr-316	286	23	assets	asset	NOUN
ftr-316	286	24	are	be	AUX
ftr-316	286	25	subject	subject	ADJ
ftr-316	286	26	to	to	ADP
ftr-316	286	27	the	the	DET
ftr-316	286	28	first	first	ADJ
ftr-316	286	29	category	category	NOUN
ftr-316	286	30	tax	tax	NOUN
ftr-316	286	31	with	with	ADP
ftr-316	286	32	a	a	DET
ftr-316	286	33	20	20	NUM
ftr-316	286	34	percent	percent	NOUN
ftr-316	286	35	tax	tax	NOUN
ftr-316	286	36	rate	rate	NOUN
ftr-316	286	37	and	and	CCONJ
ftr-316	286	38	the	the	DET
ftr-316	286	39	additional	additional	ADJ
ftr-316	286	40	tax	tax	NOUN
ftr-316	286	41	with	with	ADP
ftr-316	286	42	a	a	DET
ftr-316	286	43	35	35	NUM
ftr-316	286	44	percent	percent	NOUN
ftr-316	286	45	tax	tax	NOUN
ftr-316	286	46	rate.84	rate.84	PROPN
ftr-316	286	47	as	as	SCONJ
ftr-316	286	48	mentioned	mention	VERB
ftr-316	286	49	above	above	ADV
ftr-316	286	50	,	,	PUNCT
ftr-316	286	51	the	the	DET
ftr-316	286	52	former	former	ADJ
ftr-316	286	53	can	can	AUX
ftr-316	286	54	be	be	AUX
ftr-316	286	55	credited	credit	VERB
ftr-316	286	56	against	against	ADP
ftr-316	286	57	the	the	DET
ftr-316	286	58	latter	latter	ADJ
ftr-316	286	59	.	.	PUNCT
ftr-316	287	1	a	a	DET
ftr-316	287	2	capital	capital	NOUN
ftr-316	287	3	gain	gain	NOUN
ftr-316	287	4	is	be	AUX
ftr-316	287	5	deemed	deem	VERB
ftr-316	287	6	realized	realize	VERB
ftr-316	287	7	in	in	ADP
ftr-316	287	8	chile	chile	PROPN
ftr-316	287	9	if	if	SCONJ
ftr-316	287	10	the	the	DET
ftr-316	287	11	capital	capital	NOUN
ftr-316	287	12	asset	asset	NOUN
ftr-316	287	13	is	be	AUX
ftr-316	287	14	located	locate	VERB
ftr-316	287	15	in	in	ADP
ftr-316	287	16	the	the	DET
ftr-316	287	17	country.85	country.85	NOUN
ftr-316	287	18	as	as	ADP
ftr-316	287	19	a	a	DET
ftr-316	287	20	result	result	NOUN
ftr-316	287	21	,	,	PUNCT
ftr-316	287	22	if	if	SCONJ
ftr-316	287	23	usco	usco	PROPN
ftr-316	287	24	sells	sell	VERB
ftr-316	287	25	shares	share	NOUN
ftr-316	287	26	in	in	ADP
ftr-316	287	27	corporations	corporation	NOUN
ftr-316	287	28	and	and	CCONJ
ftr-316	287	29	interests	interest	NOUN
ftr-316	287	30	in	in	ADP
ftr-316	287	31	partnerships	partnership	NOUN
ftr-316	287	32	established	establish	VERB
ftr-316	287	33	under	under	ADP
ftr-316	287	34	the	the	DET
ftr-316	287	35	laws	law	NOUN
ftr-316	287	36	of	of	ADP
ftr-316	287	37	chile	chile	NOUN
ftr-316	287	38	at	at	ADP
ftr-316	287	39	a	a	DET
ftr-316	287	40	gain	gain	NOUN
ftr-316	287	41	,	,	PUNCT
ftr-316	287	42	such	such	ADJ
ftr-316	287	43	income	income	NOUN
ftr-316	287	44	will	will	AUX
ftr-316	287	45	be	be	AUX
ftr-316	287	46	taxable	taxable	ADJ
ftr-316	287	47	in	in	ADP
ftr-316	287	48	chile.86	chile.86	NOUN
ftr-316	287	49	if	if	SCONJ
ftr-316	287	50	usco	usco	PROPN
ftr-316	287	51	has	have	AUX
ftr-316	287	52	held	hold	VERB
ftr-316	287	53	its	its	PRON
ftr-316	287	54	stock	stock	NOUN
ftr-316	287	55	for	for	ADP
ftr-316	287	56	more	more	ADJ
ftr-316	287	57	than	than	ADP
ftr-316	287	58	one	one	NUM
ftr-316	287	59	year	year	NOUN
ftr-316	287	60	,	,	PUNCT
ftr-316	287	61	the	the	DET
ftr-316	287	62	capital	capital	NOUN
ftr-316	287	63	gain	gain	NOUN
ftr-316	287	64	realized	realize	VERB
ftr-316	287	65	on	on	ADP
ftr-316	287	66	the	the	DET
ftr-316	287	67	sale	sale	NOUN
ftr-316	287	68	of	of	ADP
ftr-316	287	69	those	those	DET
ftr-316	287	70	shares	share	NOUN
ftr-316	287	71	is	be	AUX
ftr-316	287	72	subject	subject	ADJ
ftr-316	287	73	to	to	ADP
ftr-316	287	74	the	the	DET
ftr-316	287	75	78	78	NUM
ftr-316	287	76	.	.	PUNCT
ftr-316	288	1	i	i	PRON
ftr-316	288	2	d.	d.	PROPN
ftr-316	288	3	79	79	NUM
ftr-316	288	4	.	.	PUNCT
ftr-316	289	1	i.r.c	i.r.c	NOUN
ftr-316	289	2	.	.	PUNCT
ftr-316	290	1	§	§	PROPN
ftr-316	290	2	864(f	864(f	PROPN
ftr-316	290	3	)	)	PUNCT
ftr-316	290	4	.	.	PUNCT
ftr-316	291	1	80	80	NUM
ftr-316	291	2	.	.	PUNCT
ftr-316	292	1	see	see	VERB
ftr-316	292	2	doernberg	doernberg	PROPN
ftr-316	292	3	,	,	PUNCT
ftr-316	292	4	supra	supra	PROPN
ftr-316	292	5	note	note	NOUN
ftr-316	292	6	58	58	NUM
ftr-316	292	7	,	,	PUNCT
ftr-316	292	8	at	at	ADP
ftr-316	292	9	66	66	NUM
ftr-316	292	10	.	.	PUNCT
ftr-316	293	1	81	81	NUM
ftr-316	293	2	.	.	PUNCT
ftr-316	294	1	reg	reg	NOUN
ftr-316	294	2	.	.	PUNCT
ftr-316	295	1	§	§	PROPN
ftr-316	295	2	1.861	1.861	NUM
ftr-316	295	3	-	-	NUM
ftr-316	295	4	17(c	17(c	NUM
ftr-316	295	5	)	)	PUNCT
ftr-316	295	6	.	.	PUNCT
ftr-316	296	1	82	82	NUM
ftr-316	296	2	.	.	PUNCT
ftr-316	297	1	reg	reg	PROPN
ftr-316	297	2	.	.	PUNCT
ftr-316	298	1	§	§	PROPN
ftr-316	298	2	1.861	1.861	NUM
ftr-316	298	3	-	-	PUNCT
ftr-316	298	4	17(b	17(b	NUM
ftr-316	298	5	)	)	PUNCT
ftr-316	298	6	;	;	PUNCT
ftr-316	298	7	mcdaniel	mcdaniel	PROPN
ftr-316	298	8	et	et	PROPN
ftr-316	298	9	al	al	PROPN
ftr-316	298	10	.	.	PROPN
ftr-316	298	11	,	,	PUNCT
ftr-316	298	12	supra	supra	PROPN
ftr-316	298	13	note	note	PROPN
ftr-316	298	14	24	24	NUM
ftr-316	298	15	,	,	PUNCT
ftr-316	298	16	at	at	ADP
ftr-316	298	17	50	50	NUM
ftr-316	298	18	.	.	PUNCT
ftr-316	298	19	83	83	NUM
ftr-316	298	20	.	.	PUNCT
ftr-316	299	1	see	see	VERB
ftr-316	299	2	doernberg	doernberg	PROPN
ftr-316	299	3	,	,	PUNCT
ftr-316	299	4	supra	supra	PROPN
ftr-316	299	5	note	note	NOUN
ftr-316	299	6	58	58	NUM
ftr-316	299	7	,	,	PUNCT
ftr-316	299	8	at	at	ADP
ftr-316	299	9	67	67	NUM
ftr-316	299	10	.	.	PUNCT
ftr-316	299	11	84	84	NUM
ftr-316	299	12	.	.	PUNCT
ftr-316	300	1	l.i.r	l.i.r	PROPN
ftr-316	300	2	.	.	PUNCT
ftr-316	300	3	art	art	NOUN
ftr-316	300	4	.	.	PUNCT
ftr-316	301	1	20	20	NUM
ftr-316	301	2	,	,	PUNCT
ftr-316	301	3	nos	nos	PROPN
ftr-316	301	4	.	.	PROPN
ftr-316	302	1	2–5	2–5	PROPN
ftr-316	302	2	;	;	PUNCT
ftr-316	302	3	art	art	NOUN
ftr-316	302	4	.	.	PUNCT
ftr-316	303	1	60	60	NUM
ftr-316	303	2	.	.	SYM
ftr-316	303	3	85	85	NUM
ftr-316	303	4	.	.	PUNCT
ftr-316	304	1	l.i.r	l.i.r	PROPN
ftr-316	304	2	.	.	PROPN
ftr-316	304	3	art	art	NOUN
ftr-316	304	4	.	.	PUNCT
ftr-316	305	1	10	10	NUM
ftr-316	305	2	.	.	X
ftr-316	306	1	86	86	NUM
ftr-316	306	2	.	.	PUNCT
ftr-316	307	1	l.i.r	l.i.r	PROPN
ftr-316	307	2	.	.	PUNCT
ftr-316	307	3	art	art	NOUN
ftr-316	307	4	.	.	PUNCT
ftr-316	308	1	10	10	NUM
ftr-316	308	2	,	,	PUNCT
ftr-316	308	3	¶	¶	NOUN
ftr-316	308	4	1	1	NUM
ftr-316	308	5	.	.	X
ftr-316	308	6	56	56	NUM
ftr-316	308	7	florida	florida	PROPN
ftr-316	308	8	tax	tax	NOUN
ftr-316	308	9	review	review	NOUN
ftr-316	309	1	[	[	X
ftr-316	309	2	vol.13:2	vol.13:2	ADJ
ftr-316	309	3	first	first	ADJ
ftr-316	309	4	category	category	NOUN
ftr-316	309	5	tax	tax	NOUN
ftr-316	309	6	as	as	ADP
ftr-316	309	7	a	a	DET
ftr-316	309	8	sole	sole	ADJ
ftr-316	309	9	tax.87	tax.87	NOUN
ftr-316	309	10	however	however	ADV
ftr-316	309	11	,	,	PUNCT
ftr-316	309	12	if	if	SCONJ
ftr-316	309	13	usco	usco	PROPN
ftr-316	309	14	is	be	AUX
ftr-316	309	15	engaged	engage	VERB
ftr-316	309	16	in	in	ADP
ftr-316	309	17	selling	sell	VERB
ftr-316	309	18	shares	share	NOUN
ftr-316	309	19	on	on	ADP
ftr-316	309	20	a	a	DET
ftr-316	309	21	habitual	habitual	ADJ
ftr-316	309	22	basis	basis	NOUN
ftr-316	309	23	,	,	PUNCT
ftr-316	309	24	or	or	CCONJ
ftr-316	309	25	if	if	SCONJ
ftr-316	309	26	it	it	PRON
ftr-316	309	27	sells	sell	VERB
ftr-316	309	28	the	the	DET
ftr-316	309	29	stock	stock	NOUN
ftr-316	309	30	to	to	ADP
ftr-316	309	31	a	a	DET
ftr-316	309	32	related	related	ADJ
ftr-316	309	33	party,88	party,88	NOUN
ftr-316	309	34	the	the	DET
ftr-316	309	35	additional	additional	ADJ
ftr-316	309	36	tax	tax	NOUN
ftr-316	309	37	is	be	AUX
ftr-316	309	38	applied	apply	VERB
ftr-316	309	39	in	in	ADP
ftr-316	309	40	addition	addition	NOUN
ftr-316	309	41	to	to	ADP
ftr-316	309	42	the	the	DET
ftr-316	309	43	first	first	ADJ
ftr-316	309	44	category	category	NOUN
ftr-316	309	45	tax.89	tax.89	PROPN
ftr-316	309	46	the	the	DET
ftr-316	309	47	citl	citl	NOUN
ftr-316	309	48	also	also	ADV
ftr-316	309	49	taxes	tax	VERB
ftr-316	309	50	gains	gain	NOUN
ftr-316	309	51	from	from	ADP
ftr-316	309	52	the	the	DET
ftr-316	309	53	sale	sale	NOUN
ftr-316	309	54	of	of	ADP
ftr-316	309	55	shares	share	NOUN
ftr-316	309	56	or	or	CCONJ
ftr-316	309	57	interest	interest	NOUN
ftr-316	309	58	in	in	ADP
ftr-316	309	59	a	a	DET
ftr-316	309	60	foreign	foreign	ADJ
ftr-316	309	61	entity	entity	NOUN
ftr-316	309	62	made	make	VERB
ftr-316	309	63	by	by	ADP
ftr-316	309	64	usco	usco	NOUN
ftr-316	309	65	to	to	ADP
ftr-316	309	66	an	an	DET
ftr-316	309	67	individual	individual	ADJ
ftr-316	309	68	or	or	CCONJ
ftr-316	309	69	entity	entity	NOUN
ftr-316	309	70	established	establish	VERB
ftr-316	309	71	under	under	ADP
ftr-316	309	72	the	the	DET
ftr-316	309	73	laws	law	NOUN
ftr-316	309	74	of	of	ADP
ftr-316	309	75	chile	chile	PROPN
ftr-316	309	76	.	.	PUNCT
ftr-316	310	1	this	this	DET
ftr-316	310	2	gain	gain	NOUN
ftr-316	310	3	is	be	AUX
ftr-316	310	4	sourced	source	VERB
ftr-316	310	5	in	in	ADP
ftr-316	310	6	chile	chile	PROPN
ftr-316	310	7	if	if	SCONJ
ftr-316	310	8	the	the	DET
ftr-316	310	9	acquisition	acquisition	NOUN
ftr-316	310	10	permits	permit	VERB
ftr-316	310	11	direct	direct	ADJ
ftr-316	310	12	or	or	CCONJ
ftr-316	310	13	indirect	indirect	ADJ
ftr-316	310	14	participation	participation	NOUN
ftr-316	310	15	in	in	ADP
ftr-316	310	16	the	the	DET
ftr-316	310	17	equity	equity	NOUN
ftr-316	310	18	or	or	CCONJ
ftr-316	310	19	profits	profit	NOUN
ftr-316	310	20	of	of	ADP
ftr-316	310	21	a	a	DET
ftr-316	310	22	corporation	corporation	NOUN
ftr-316	310	23	or	or	CCONJ
ftr-316	310	24	partnership	partnership	NOUN
ftr-316	310	25	established	establish	VERB
ftr-316	310	26	under	under	ADP
ftr-316	310	27	chilean	chilean	ADJ
ftr-316	310	28	law.90	law.90	NOUN
ftr-316	310	29	furthermore	furthermore	ADV
ftr-316	310	30	,	,	PUNCT
ftr-316	310	31	the	the	DET
ftr-316	310	32	citl	citl	NOUN
ftr-316	310	33	provides	provide	VERB
ftr-316	310	34	several	several	ADJ
ftr-316	310	35	exemptions	exemption	NOUN
ftr-316	310	36	for	for	ADP
ftr-316	310	37	capital	capital	NOUN
ftr-316	310	38	gains	gain	NOUN
ftr-316	310	39	.	.	PUNCT
ftr-316	311	1	for	for	ADP
ftr-316	311	2	instance	instance	NOUN
ftr-316	311	3	,	,	PUNCT
ftr-316	311	4	gains	gain	NOUN
ftr-316	311	5	from	from	ADP
ftr-316	311	6	american	american	ADJ
ftr-316	311	7	depositary	depositary	ADJ
ftr-316	311	8	receipts	receipt	NOUN
ftr-316	311	9	(	(	PUNCT
ftr-316	311	10	adrs)91	adrs)91	NOUN
ftr-316	311	11	and	and	CCONJ
ftr-316	311	12	cuotas	cuota	NOUN
ftr-316	311	13	(	(	PUNCT
ftr-316	311	14	or	or	CCONJ
ftr-316	311	15	units	unit	NOUN
ftr-316	311	16	)	)	PUNCT
ftr-316	311	17	of	of	ADP
ftr-316	311	18	chilean	chilean	ADJ
ftr-316	311	19	investment	investment	NOUN
ftr-316	311	20	funds	fund	NOUN
ftr-316	311	21	are	be	AUX
ftr-316	311	22	exempted	exempt	VERB
ftr-316	311	23	of	of	ADP
ftr-316	311	24	taxes	taxis	NOUN
ftr-316	311	25	if	if	SCONJ
ftr-316	311	26	at	at	ADV
ftr-316	311	27	least	least	ADV
ftr-316	311	28	90	90	NUM
ftr-316	311	29	percent	percent	NOUN
ftr-316	311	30	of	of	ADP
ftr-316	311	31	the	the	DET
ftr-316	311	32	underlying	underlie	VERB
ftr-316	311	33	assets	asset	NOUN
ftr-316	311	34	are	be	AUX
ftr-316	311	35	invested	invest	VERB
ftr-316	311	36	outside	outside	ADP
ftr-316	311	37	of	of	ADP
ftr-316	311	38	chile.92	chile.92	NOUN
ftr-316	311	39	in	in	ADP
ftr-316	311	40	addition	addition	NOUN
ftr-316	311	41	,	,	PUNCT
ftr-316	311	42	capital	capital	NOUN
ftr-316	311	43	gains	gain	NOUN
ftr-316	311	44	realized	realize	VERB
ftr-316	311	45	on	on	ADP
ftr-316	311	46	sales	sale	NOUN
ftr-316	311	47	of	of	ADP
ftr-316	311	48	stocks	stock	NOUN
ftr-316	311	49	,	,	PUNCT
ftr-316	311	50	debt	debt	NOUN
ftr-316	311	51	instruments	instrument	NOUN
ftr-316	311	52	,	,	PUNCT
ftr-316	311	53	investment	investment	NOUN
ftr-316	311	54	fund	fund	NOUN
ftr-316	311	55	units	unit	NOUN
ftr-316	311	56	,	,	PUNCT
ftr-316	311	57	and	and	CCONJ
ftr-316	311	58	mutual	mutual	ADJ
ftr-316	311	59	fund	fund	NOUN
ftr-316	311	60	units	unit	NOUN
ftr-316	311	61	that	that	PRON
ftr-316	311	62	are	be	AUX
ftr-316	311	63	publicly	publicly	ADV
ftr-316	311	64	traded	trade	VERB
ftr-316	311	65	by	by	ADP
ftr-316	311	66	a	a	DET
ftr-316	311	67	non	non	ADJ
ftr-316	311	68	-	-	ADJ
ftr-316	311	69	resident	resident	ADJ
ftr-316	311	70	institutional	institutional	ADJ
ftr-316	311	71	investor	investor	NOUN
ftr-316	311	72	,	,	PUNCT
ftr-316	311	73	such	such	ADJ
ftr-316	311	74	as	as	ADP
ftr-316	311	75	a	a	DET
ftr-316	311	76	foreign	foreign	ADJ
ftr-316	311	77	investment	investment	NOUN
ftr-316	311	78	fund	fund	NOUN
ftr-316	311	79	,	,	PUNCT
ftr-316	311	80	mutual	mutual	ADJ
ftr-316	311	81	fund	fund	NOUN
ftr-316	311	82	or	or	CCONJ
ftr-316	311	83	pension	pension	NOUN
ftr-316	311	84	fund	fund	NOUN
ftr-316	311	85	,	,	PUNCT
ftr-316	311	86	are	be	AUX
ftr-316	311	87	also	also	ADV
ftr-316	311	88	exempted.93	exempted.93	NOUN
ftr-316	311	89	in	in	ADP
ftr-316	311	90	order	order	NOUN
ftr-316	311	91	to	to	PART
ftr-316	311	92	access	access	VERB
ftr-316	311	93	this	this	DET
ftr-316	311	94	benefit	benefit	NOUN
ftr-316	311	95	,	,	PUNCT
ftr-316	311	96	the	the	DET
ftr-316	311	97	nonresident	nonresident	ADJ
ftr-316	311	98	institutional	institutional	ADJ
ftr-316	311	99	foreign	foreign	ADJ
ftr-316	311	100	investor	investor	NOUN
ftr-316	311	101	must	must	AUX
ftr-316	311	102	meet	meet	VERB
ftr-316	311	103	a	a	DET
ftr-316	311	104	series	series	NOUN
ftr-316	311	105	of	of	ADP
ftr-316	311	106	additional	additional	ADJ
ftr-316	311	107	registration	registration	NOUN
ftr-316	311	108	and	and	CCONJ
ftr-316	311	109	reporting	report	VERB
ftr-316	311	110	requirements.94	requirements.94	NOUN
ftr-316	311	111	however	however	ADV
ftr-316	311	112	,	,	PUNCT
ftr-316	311	113	the	the	DET
ftr-316	311	114	most	most	ADV
ftr-316	311	115	important	important	ADJ
ftr-316	311	116	exemption	exemption	NOUN
ftr-316	311	117	for	for	ADP
ftr-316	311	118	capital	capital	NOUN
ftr-316	311	119	gains	gain	NOUN
ftr-316	311	120	is	be	AUX
ftr-316	311	121	granted	grant	VERB
ftr-316	311	122	to	to	ADP
ftr-316	311	123	both	both	DET
ftr-316	311	124	residents	resident	NOUN
ftr-316	311	125	and	and	CCONJ
ftr-316	311	126	non	non	NOUN
ftr-316	311	127	-	-	NOUN
ftr-316	311	128	residents	resident	NOUN
ftr-316	311	129	with	with	ADP
ftr-316	311	130	respect	respect	NOUN
ftr-316	311	131	to	to	ADP
ftr-316	311	132	gains	gain	NOUN
ftr-316	311	133	on	on	ADP
ftr-316	311	134	the	the	DET
ftr-316	311	135	sale	sale	NOUN
ftr-316	311	136	of	of	ADP
ftr-316	311	137	issued	issue	VERB
ftr-316	311	138	87	87	NUM
ftr-316	311	139	.	.	PUNCT
ftr-316	312	1	a	a	DET
ftr-316	312	2	similar	similar	ADJ
ftr-316	312	3	tax	tax	NOUN
ftr-316	312	4	treatment	treatment	NOUN
ftr-316	312	5	is	be	AUX
ftr-316	312	6	granted	grant	VERB
ftr-316	312	7	to	to	ADP
ftr-316	312	8	alienation	alienation	NOUN
ftr-316	312	9	of	of	ADP
ftr-316	312	10	mining	mining	NOUN
ftr-316	312	11	rights	right	NOUN
ftr-316	312	12	when	when	SCONJ
ftr-316	312	13	they	they	PRON
ftr-316	312	14	do	do	AUX
ftr-316	312	15	not	not	PART
ftr-316	312	16	form	form	VERB
ftr-316	312	17	part	part	NOUN
ftr-316	312	18	of	of	ADP
ftr-316	312	19	the	the	DET
ftr-316	312	20	asset	asset	NOUN
ftr-316	312	21	registry	registry	NOUN
ftr-316	312	22	of	of	ADP
ftr-316	312	23	a	a	DET
ftr-316	312	24	company	company	NOUN
ftr-316	312	25	that	that	PRON
ftr-316	312	26	has	have	VERB
ftr-316	312	27	full	full	ADJ
ftr-316	312	28	accounting	accounting	NOUN
ftr-316	312	29	in	in	ADP
ftr-316	312	30	chile	chile	NOUN
ftr-316	312	31	and	and	CCONJ
ftr-316	312	32	is	be	AUX
ftr-316	312	33	taxable	taxable	ADJ
ftr-316	312	34	under	under	ADP
ftr-316	312	35	the	the	DET
ftr-316	312	36	first	first	ADJ
ftr-316	312	37	category	category	NOUN
ftr-316	312	38	tax	tax	NOUN
ftr-316	312	39	,	,	PUNCT
ftr-316	312	40	intellectual	intellectual	ADJ
ftr-316	312	41	property	property	NOUN
ftr-316	312	42	when	when	SCONJ
ftr-316	312	43	it	it	PRON
ftr-316	312	44	is	be	AUX
ftr-316	312	45	sold	sell	VERB
ftr-316	312	46	by	by	ADP
ftr-316	312	47	its	its	PRON
ftr-316	312	48	inventor	inventor	NOUN
ftr-316	312	49	or	or	CCONJ
ftr-316	312	50	author	author	NOUN
ftr-316	312	51	,	,	PUNCT
ftr-316	312	52	alienation	alienation	NOUN
ftr-316	312	53	of	of	ADP
ftr-316	312	54	rights	right	NOUN
ftr-316	312	55	in	in	ADP
ftr-316	312	56	a	a	DET
ftr-316	312	57	mining	mining	NOUN
ftr-316	312	58	company	company	NOUN
ftr-316	312	59	,	,	PUNCT
ftr-316	312	60	and	and	CCONJ
ftr-316	312	61	alienation	alienation	NOUN
ftr-316	312	62	of	of	ADP
ftr-316	312	63	bonds	bond	NOUN
ftr-316	312	64	or	or	CCONJ
ftr-316	312	65	debentures	debenture	NOUN
ftr-316	312	66	.	.	PUNCT
ftr-316	313	1	l.i.r	l.i.r	PROPN
ftr-316	313	2	.	.	PUNCT
ftr-316	313	3	art	art	NOUN
ftr-316	313	4	.	.	PUNCT
ftr-316	314	1	17	17	NUM
ftr-316	314	2	,	,	PUNCT
ftr-316	314	3	no	no	INTJ
ftr-316	314	4	.	.	NOUN
ftr-316	314	5	8	8	NUM
ftr-316	314	6	.	.	NUM
ftr-316	314	7	88	88	NUM
ftr-316	314	8	.	.	PUNCT
ftr-316	315	1	in	in	ADP
ftr-316	315	2	accordance	accordance	NOUN
ftr-316	315	3	with	with	ADP
ftr-316	315	4	paragraph	paragraph	NOUN
ftr-316	315	5	4	4	NUM
ftr-316	315	6	of	of	ADP
ftr-316	315	7	article	article	NOUN
ftr-316	315	8	17	17	NUM
ftr-316	315	9	of	of	ADP
ftr-316	315	10	the	the	DET
ftr-316	315	11	l.i.r	l.i.r	PROPN
ftr-316	315	12	.	.	PROPN
ftr-316	315	13	,	,	PUNCT
ftr-316	315	14	a	a	DET
ftr-316	315	15	transaction	transaction	NOUN
ftr-316	315	16	is	be	AUX
ftr-316	315	17	deemed	deem	VERB
ftr-316	315	18	to	to	PART
ftr-316	315	19	be	be	AUX
ftr-316	315	20	made	make	VERB
ftr-316	315	21	with	with	ADP
ftr-316	315	22	a	a	DET
ftr-316	315	23	“	"	PUNCT
ftr-316	315	24	related	related	ADJ
ftr-316	315	25	person	person	NOUN
ftr-316	315	26	”	"	PUNCT
ftr-316	315	27	if	if	SCONJ
ftr-316	315	28	it	it	PRON
ftr-316	315	29	is	be	AUX
ftr-316	315	30	made	make	VERB
ftr-316	315	31	by	by	ADP
ftr-316	315	32	a	a	DET
ftr-316	315	33	partner	partner	NOUN
ftr-316	315	34	or	or	CCONJ
ftr-316	315	35	shareholder	shareholder	NOUN
ftr-316	315	36	of	of	ADP
ftr-316	315	37	a	a	DET
ftr-316	315	38	company	company	NOUN
ftr-316	315	39	and	and	CCONJ
ftr-316	315	40	the	the	DET
ftr-316	315	41	company	company	NOUN
ftr-316	315	42	in	in	ADP
ftr-316	315	43	which	which	PRON
ftr-316	315	44	he	he	PRON
ftr-316	315	45	or	or	CCONJ
ftr-316	315	46	she	she	PRON
ftr-316	315	47	has	have	VERB
ftr-316	315	48	an	an	DET
ftr-316	315	49	interest	interest	NOUN
ftr-316	315	50	.	.	PUNCT
ftr-316	316	1	the	the	DET
ftr-316	316	2	s.i.i	s.i.i	NOUN
ftr-316	316	3	.	.	PUNCT
ftr-316	316	4	has	have	AUX
ftr-316	316	5	ruled	rule	VERB
ftr-316	316	6	that	that	SCONJ
ftr-316	316	7	this	this	DET
ftr-316	316	8	interest	interest	NOUN
ftr-316	316	9	is	be	AUX
ftr-316	316	10	of	of	ADP
ftr-316	316	11	an	an	DET
ftr-316	316	12	economic	economic	ADJ
ftr-316	316	13	nature	nature	NOUN
ftr-316	316	14	and	and	CCONJ
ftr-316	316	15	does	do	AUX
ftr-316	316	16	not	not	PART
ftr-316	316	17	include	include	VERB
ftr-316	316	18	a	a	DET
ftr-316	316	19	family	family	NOUN
ftr-316	316	20	relationship	relationship	NOUN
ftr-316	316	21	.	.	PUNCT
ftr-316	317	1	s.i.i	s.i.i	PROPN
ftr-316	317	2	.	.	PROPN
ftr-316	317	3	,	,	PUNCT
ftr-316	317	4	oficio	oficio	PROPN
ftr-316	317	5	no	no	INTJ
ftr-316	317	6	.	.	PROPN
ftr-316	317	7	3150	3150	NUM
ftr-316	317	8	,	,	PUNCT
ftr-316	317	9	nov	nov	PROPN
ftr-316	317	10	.	.	PROPN
ftr-316	317	11	12	12	NUM
ftr-316	317	12	,	,	PUNCT
ftr-316	317	13	1996	1996	NUM
ftr-316	317	14	(	(	PUNCT
ftr-316	317	15	chile	chile	PROPN
ftr-316	317	16	)	)	PUNCT
ftr-316	317	17	,	,	PUNCT
ftr-316	317	18	http://home.sii.cl/sacn/oficios/ja0328.pdf	http://home.sii.cl/sacn/oficios/ja0328.pdf	PROPN
ftr-316	317	19	.	.	PUNCT
ftr-316	318	1	89	89	NUM
ftr-316	318	2	.	.	PUNCT
ftr-316	319	1	l.i.r	l.i.r	PROPN
ftr-316	319	2	.	.	PROPN
ftr-316	319	3	art	art	NOUN
ftr-316	319	4	.	.	PUNCT
ftr-316	320	1	17	17	NUM
ftr-316	320	2	,	,	PUNCT
ftr-316	320	3	no	no	INTJ
ftr-316	320	4	.	.	NOUN
ftr-316	320	5	8(a	8(a	NUM
ftr-316	320	6	)	)	PUNCT
ftr-316	320	7	;	;	PUNCT
ftr-316	320	8	art	art	NOUN
ftr-316	320	9	.	.	PUNCT
ftr-316	321	1	10	10	NUM
ftr-316	321	2	.	.	X
ftr-316	322	1	90	90	NUM
ftr-316	322	2	.	.	PUNCT
ftr-316	323	1	however	however	ADV
ftr-316	323	2	,	,	PUNCT
ftr-316	323	3	this	this	DET
ftr-316	323	4	source	source	NOUN
ftr-316	323	5	rule	rule	NOUN
ftr-316	323	6	will	will	AUX
ftr-316	323	7	not	not	PART
ftr-316	323	8	apply	apply	VERB
ftr-316	323	9	if	if	SCONJ
ftr-316	323	10	this	this	DET
ftr-316	323	11	transaction	transaction	NOUN
ftr-316	323	12	does	do	AUX
ftr-316	323	13	not	not	PART
ftr-316	323	14	result	result	VERB
ftr-316	323	15	in	in	ADP
ftr-316	323	16	the	the	DET
ftr-316	323	17	acquisition	acquisition	NOUN
ftr-316	323	18	of	of	ADP
ftr-316	323	19	more	more	ADJ
ftr-316	323	20	than	than	ADP
ftr-316	323	21	10	10	NUM
ftr-316	323	22	percent	percent	NOUN
ftr-316	323	23	of	of	ADP
ftr-316	323	24	the	the	DET
ftr-316	323	25	equity	equity	NOUN
ftr-316	323	26	or	or	CCONJ
ftr-316	323	27	profits	profit	NOUN
ftr-316	323	28	of	of	ADP
ftr-316	323	29	the	the	DET
ftr-316	323	30	“	"	PUNCT
ftr-316	323	31	target	target	NOUN
ftr-316	323	32	”	"	PUNCT
ftr-316	323	33	chilean	chilean	NOUN
ftr-316	323	34	entity	entity	NOUN
ftr-316	323	35	.	.	PUNCT
ftr-316	324	1	if	if	SCONJ
ftr-316	324	2	the	the	DET
ftr-316	324	3	chilean	chilean	ADJ
ftr-316	324	4	acquirer	acquirer	NOUN
ftr-316	324	5	and	and	CCONJ
ftr-316	324	6	the	the	DET
ftr-316	324	7	acquired	acquire	VERB
ftr-316	324	8	company	company	NOUN
ftr-316	324	9	are	be	AUX
ftr-316	324	10	under	under	ADP
ftr-316	324	11	a	a	DET
ftr-316	324	12	common	common	ADJ
ftr-316	324	13	shareholder	shareholder	NOUN
ftr-316	324	14	—	—	PUNCT
ftr-316	324	15	direct	direct	ADJ
ftr-316	324	16	or	or	CCONJ
ftr-316	324	17	indirect	indirect	ADJ
ftr-316	324	18	—	—	PUNCT
ftr-316	324	19	participation	participation	NOUN
ftr-316	324	20	in	in	ADP
ftr-316	324	21	the	the	DET
ftr-316	324	22	equity	equity	NOUN
ftr-316	324	23	or	or	CCONJ
ftr-316	324	24	profits	profit	NOUN
ftr-316	324	25	of	of	ADP
ftr-316	324	26	the	the	DET
ftr-316	324	27	acquired	acquire	VERB
ftr-316	324	28	company	company	NOUN
ftr-316	324	29	must	must	AUX
ftr-316	324	30	also	also	ADV
ftr-316	324	31	not	not	PART
ftr-316	324	32	exceed	exceed	VERB
ftr-316	324	33	10	10	NUM
ftr-316	324	34	percent	percent	NOUN
ftr-316	324	35	to	to	PART
ftr-316	324	36	avoid	avoid	VERB
ftr-316	324	37	application	application	NOUN
ftr-316	324	38	of	of	ADP
ftr-316	324	39	this	this	DET
ftr-316	324	40	provision	provision	NOUN
ftr-316	324	41	.	.	PUNCT
ftr-316	325	1	l.i.r	l.i.r	ADJ
ftr-316	325	2	.	.	PUNCT
ftr-316	325	3	art	art	NOUN
ftr-316	325	4	.	.	PUNCT
ftr-316	326	1	10	10	NUM
ftr-316	326	2	,	,	PUNCT
ftr-316	326	3	¶	¶	NOUN
ftr-316	326	4	2	2	NUM
ftr-316	326	5	.	.	NOUN
ftr-316	326	6	91	91	NUM
ftr-316	326	7	.	.	PUNCT
ftr-316	327	1	l.i.r	l.i.r	PROPN
ftr-316	327	2	.	.	PUNCT
ftr-316	327	3	art	art	NOUN
ftr-316	327	4	.	.	PUNCT
ftr-316	328	1	11	11	NUM
ftr-316	328	2	,	,	PUNCT
ftr-316	328	3	¶	¶	NOUN
ftr-316	328	4	3	3	NUM
ftr-316	328	5	.	.	PROPN
ftr-316	328	6	92	92	NUM
ftr-316	328	7	.	.	PUNCT
ftr-316	329	1	i	i	PRON
ftr-316	329	2	d.	d.	PROPN
ftr-316	329	3	93	93	NUM
ftr-316	329	4	.	.	PUNCT
ftr-316	330	1	l.i.r	l.i.r	PROPN
ftr-316	330	2	.	.	PUNCT
ftr-316	330	3	art	art	NOUN
ftr-316	330	4	.	.	PUNCT
ftr-316	331	1	106	106	NUM
ftr-316	331	2	.	.	PUNCT
ftr-316	332	1	94	94	NUM
ftr-316	332	2	.	.	PUNCT
ftr-316	333	1	see	see	VERB
ftr-316	333	2	l.i.r	l.i.r	PROPN
ftr-316	333	3	.	.	PUNCT
ftr-316	333	4	art	art	NOUN
ftr-316	333	5	.	.	PUNCT
ftr-316	334	1	106	106	NUM
ftr-316	334	2	,	,	PUNCT
ftr-316	334	3	§	§	PROPN
ftr-316	334	4	§	§	PROPN
ftr-316	334	5	1	1	NUM
ftr-316	334	6	,	,	PUNCT
ftr-316	334	7	2	2	NUM
ftr-316	334	8	,	,	PUNCT
ftr-316	334	9	3	3	NUM
ftr-316	334	10	,	,	PUNCT
ftr-316	334	11	4	4	NUM
ftr-316	334	12	,	,	PUNCT
ftr-316	334	13	5	5	NUM
ftr-316	334	14	,	,	PUNCT
ftr-316	334	15	6	6	NUM
ftr-316	334	16	and	and	CCONJ
ftr-316	334	17	7	7	NUM
ftr-316	334	18	for	for	ADP
ftr-316	334	19	a	a	DET
ftr-316	334	20	detailed	detailed	ADJ
ftr-316	334	21	list	list	NOUN
ftr-316	334	22	of	of	ADP
ftr-316	334	23	the	the	DET
ftr-316	334	24	requirements	requirement	NOUN
ftr-316	334	25	.	.	PUNCT
ftr-316	335	1	2012	2012	NUM
ftr-316	335	2	]	]	X
ftr-316	335	3	u.s	u.s	PROPN
ftr-316	335	4	.	.	PROPN
ftr-316	335	5	and	and	CCONJ
ftr-316	335	6	chile	chile	PROPN
ftr-316	335	7	tax	tax	PROPN
ftr-316	335	8	treaty	treaty	NOUN
ftr-316	335	9	57	57	NUM
ftr-316	335	10	shares	share	NOUN
ftr-316	335	11	of	of	ADP
ftr-316	335	12	publicly	publicly	ADV
ftr-316	335	13	traded	trade	VERB
ftr-316	335	14	corporations	corporation	NOUN
ftr-316	335	15	,	,	PUNCT
ftr-316	335	16	investment	investment	NOUN
ftr-316	335	17	funds	fund	NOUN
ftr-316	335	18	,	,	PUNCT
ftr-316	335	19	and	and	CCONJ
ftr-316	335	20	mutual	mutual	ADJ
ftr-316	335	21	funds	fund	NOUN
ftr-316	335	22	that	that	PRON
ftr-316	335	23	are	be	AUX
ftr-316	335	24	actively	actively	ADV
ftr-316	335	25	traded	trade	VERB
ftr-316	335	26	and	and	CCONJ
ftr-316	335	27	sold	sell	VERB
ftr-316	335	28	on	on	ADP
ftr-316	335	29	the	the	DET
ftr-316	335	30	chilean	chilean	ADJ
ftr-316	335	31	stock	stock	NOUN
ftr-316	335	32	market.95	market.95	NOUN
ftr-316	335	33	finally	finally	ADV
ftr-316	335	34	,	,	PUNCT
ftr-316	335	35	a	a	DET
ftr-316	335	36	capital	capital	NOUN
ftr-316	335	37	gain	gain	NOUN
ftr-316	335	38	on	on	ADP
ftr-316	335	39	immovable	immovable	ADJ
ftr-316	335	40	property	property	NOUN
ftr-316	335	41	is	be	AUX
ftr-316	335	42	not	not	PART
ftr-316	335	43	taxable	taxable	ADJ
ftr-316	335	44	for	for	ADP
ftr-316	335	45	usco	usco	NOUN
ftr-316	335	46	if	if	SCONJ
ftr-316	335	47	the	the	DET
ftr-316	335	48	real	real	ADJ
ftr-316	335	49	estate	estate	NOUN
ftr-316	335	50	or	or	CCONJ
ftr-316	335	51	rights	right	NOUN
ftr-316	335	52	in	in	ADP
ftr-316	335	53	real	real	ADJ
ftr-316	335	54	estate	estate	NOUN
ftr-316	335	55	held	hold	VERB
ftr-316	335	56	with	with	ADP
ftr-316	335	57	others	other	NOUN
ftr-316	335	58	do	do	AUX
ftr-316	335	59	not	not	PART
ftr-316	335	60	form	form	VERB
ftr-316	335	61	part	part	NOUN
ftr-316	335	62	of	of	ADP
ftr-316	335	63	the	the	DET
ftr-316	335	64	asset	asset	NOUN
ftr-316	335	65	registry	registry	NOUN
ftr-316	335	66	of	of	ADP
ftr-316	335	67	a	a	DET
ftr-316	335	68	company	company	NOUN
ftr-316	335	69	that	that	PRON
ftr-316	335	70	has	have	VERB
ftr-316	335	71	full	full	ADJ
ftr-316	335	72	accounting	accounting	NOUN
ftr-316	335	73	in	in	ADP
ftr-316	335	74	chile	chile	NOUN
ftr-316	335	75	and	and	CCONJ
ftr-316	335	76	is	be	AUX
ftr-316	335	77	taxable	taxable	ADJ
ftr-316	335	78	under	under	ADP
ftr-316	335	79	the	the	DET
ftr-316	335	80	first	first	ADJ
ftr-316	335	81	category	category	NOUN
ftr-316	336	1	tax.96	tax.96	INTJ
ftr-316	336	2	however	however	ADV
ftr-316	336	3	,	,	PUNCT
ftr-316	336	4	the	the	DET
ftr-316	336	5	taxation	taxation	NOUN
ftr-316	336	6	on	on	ADP
ftr-316	336	7	capital	capital	NOUN
ftr-316	336	8	gains	gain	NOUN
ftr-316	336	9	will	will	AUX
ftr-316	336	10	be	be	AUX
ftr-316	336	11	triggered	trigger	VERB
ftr-316	336	12	if	if	SCONJ
ftr-316	336	13	either	either	PRON
ftr-316	336	14	of	of	ADP
ftr-316	336	15	the	the	DET
ftr-316	336	16	following	follow	VERB
ftr-316	336	17	conditions	condition	NOUN
ftr-316	336	18	are	be	AUX
ftr-316	336	19	met	meet	VERB
ftr-316	336	20	:	:	PUNCT
ftr-316	336	21	(	(	PUNCT
ftr-316	336	22	a	a	X
ftr-316	336	23	)	)	PUNCT
ftr-316	336	24	the	the	DET
ftr-316	336	25	sale	sale	NOUN
ftr-316	336	26	is	be	AUX
ftr-316	336	27	made	make	VERB
ftr-316	336	28	to	to	ADP
ftr-316	336	29	a	a	DET
ftr-316	336	30	related	related	ADJ
ftr-316	336	31	person	person	NOUN
ftr-316	336	32	or	or	CCONJ
ftr-316	336	33	(	(	PUNCT
ftr-316	336	34	b	b	NOUN
ftr-316	336	35	)	)	PUNCT
ftr-316	336	36	usco	usco	NOUN
ftr-316	336	37	is	be	AUX
ftr-316	336	38	engaged	engage	VERB
ftr-316	336	39	on	on	ADP
ftr-316	336	40	a	a	DET
ftr-316	336	41	habitual97	habitual97	NOUN
ftr-316	336	42	or	or	CCONJ
ftr-316	336	43	regular	regular	ADJ
ftr-316	336	44	basis	basis	NOUN
ftr-316	336	45	in	in	ADP
ftr-316	336	46	real	real	ADJ
ftr-316	336	47	estate	estate	NOUN
ftr-316	336	48	transactions.98	transactions.98	NOUN
ftr-316	336	49	conversely	conversely	ADV
ftr-316	336	50	,	,	PUNCT
ftr-316	336	51	in	in	ADP
ftr-316	336	52	accordance	accordance	NOUN
ftr-316	336	53	with	with	ADP
ftr-316	336	54	section	section	NOUN
ftr-316	336	55	865	865	NUM
ftr-316	336	56	of	of	ADP
ftr-316	336	57	the	the	DET
ftr-316	336	58	i.r.c	i.r.c	NOUN
ftr-316	336	59	.	.	PUNCT
ftr-316	336	60	,	,	PUNCT
ftr-316	336	61	income	income	NOUN
ftr-316	336	62	from	from	ADP
ftr-316	336	63	the	the	DET
ftr-316	336	64	sale	sale	NOUN
ftr-316	336	65	of	of	ADP
ftr-316	336	66	personal	personal	ADJ
ftr-316	336	67	property	property	NOUN
ftr-316	336	68	by	by	ADP
ftr-316	336	69	chileco	chileco	PROPN
ftr-316	336	70	is	be	AUX
ftr-316	336	71	sourced	source	VERB
ftr-316	336	72	at	at	ADP
ftr-316	336	73	its	its	PRON
ftr-316	336	74	residence	residence	NOUN
ftr-316	336	75	;	;	PUNCT
ftr-316	336	76	therefore	therefore	ADV
ftr-316	336	77	,	,	PUNCT
ftr-316	336	78	as	as	ADP
ftr-316	336	79	a	a	DET
ftr-316	336	80	general	general	ADJ
ftr-316	336	81	principle	principle	NOUN
ftr-316	336	82	,	,	PUNCT
ftr-316	336	83	a	a	DET
ftr-316	336	84	sale	sale	NOUN
ftr-316	336	85	of	of	ADP
ftr-316	336	86	personal	personal	ADJ
ftr-316	336	87	property	property	NOUN
ftr-316	336	88	made	make	VERB
ftr-316	336	89	by	by	ADP
ftr-316	336	90	a	a	DET
ftr-316	336	91	chilean	chilean	ADJ
ftr-316	336	92	resident	resident	NOUN
ftr-316	336	93	will	will	AUX
ftr-316	336	94	be	be	AUX
ftr-316	336	95	exempt	exempt	ADJ
ftr-316	336	96	of	of	ADP
ftr-316	336	97	taxes	taxis	NOUN
ftr-316	336	98	in	in	ADP
ftr-316	336	99	the	the	DET
ftr-316	336	100	united	united	PROPN
ftr-316	336	101	states.99	states.99	PROPN
ftr-316	336	102	nevertheless	nevertheless	ADV
ftr-316	336	103	,	,	PUNCT
ftr-316	336	104	this	this	DET
ftr-316	336	105	general	general	ADJ
ftr-316	336	106	rule	rule	NOUN
ftr-316	336	107	has	have	VERB
ftr-316	336	108	several	several	ADJ
ftr-316	336	109	exceptions	exception	NOUN
ftr-316	336	110	.	.	PUNCT
ftr-316	337	1	for	for	ADP
ftr-316	337	2	instance	instance	NOUN
ftr-316	337	3	,	,	PUNCT
ftr-316	337	4	gain	gain	VERB
ftr-316	337	5	arising	arise	VERB
ftr-316	337	6	from	from	ADP
ftr-316	337	7	the	the	DET
ftr-316	337	8	sale	sale	NOUN
ftr-316	337	9	of	of	ADP
ftr-316	337	10	inventory	inventory	NOUN
ftr-316	337	11	,	,	PUNCT
ftr-316	337	12	which	which	PRON
ftr-316	337	13	is	be	AUX
ftr-316	337	14	sourced	source	VERB
ftr-316	337	15	at	at	ADP
ftr-316	337	16	the	the	DET
ftr-316	337	17	place	place	NOUN
ftr-316	337	18	where	where	SCONJ
ftr-316	337	19	the	the	DET
ftr-316	337	20	sale	sale	NOUN
ftr-316	337	21	occurred.100	occurred.100	ADP
ftr-316	337	22	nevertheless	nevertheless	ADV
ftr-316	337	23	,	,	PUNCT
ftr-316	337	24	if	if	SCONJ
ftr-316	337	25	the	the	DET
ftr-316	337	26	capital	capital	NOUN
ftr-316	337	27	gain	gain	NOUN
ftr-316	337	28	arises	arise	VERB
ftr-316	337	29	from	from	ADP
ftr-316	337	30	the	the	DET
ftr-316	337	31	sale	sale	NOUN
ftr-316	337	32	of	of	ADP
ftr-316	337	33	property	property	NOUN
ftr-316	337	34	attributable	attributable	ADJ
ftr-316	337	35	to	to	ADP
ftr-316	337	36	an	an	DET
ftr-316	337	37	office	office	NOUN
ftr-316	337	38	or	or	CCONJ
ftr-316	337	39	fixed	fix	VERB
ftr-316	337	40	place	place	NOUN
ftr-316	337	41	of	of	ADP
ftr-316	337	42	business	business	NOUN
ftr-316	337	43	located	locate	VERB
ftr-316	337	44	abroad	abroad	ADV
ftr-316	337	45	,	,	PUNCT
ftr-316	337	46	it	it	PRON
ftr-316	337	47	is	be	AUX
ftr-316	337	48	treated	treat	VERB
ftr-316	337	49	as	as	ADP
ftr-316	337	50	foreign	foreign	ADJ
ftr-316	337	51	source	source	NOUN
ftr-316	337	52	if	if	SCONJ
ftr-316	337	53	the	the	DET
ftr-316	337	54	foreign	foreign	ADJ
ftr-316	337	55	country	country	NOUN
ftr-316	337	56	imposes	impose	VERB
ftr-316	337	57	at	at	ADP
ftr-316	337	58	least	least	ADJ
ftr-316	337	59	a	a	DET
ftr-316	337	60	10	10	NUM
ftr-316	337	61	percent	percent	NOUN
ftr-316	337	62	tax	tax	NOUN
ftr-316	337	63	on	on	ADP
ftr-316	337	64	income	income	NOUN
ftr-316	337	65	from	from	ADP
ftr-316	337	66	such	such	ADJ
ftr-316	337	67	sale.101	sale.101	NOUN
ftr-316	337	68	in	in	ADP
ftr-316	337	69	accordance	accordance	NOUN
ftr-316	337	70	with	with	ADP
ftr-316	337	71	the	the	DET
ftr-316	337	72	i.r.c	i.r.c	NOUN
ftr-316	337	73	.	.	PUNCT
ftr-316	338	1	,	,	PUNCT
ftr-316	338	2	if	if	SCONJ
ftr-316	338	3	chileco	chileco	PROPN
ftr-316	338	4	sells	sell	VERB
ftr-316	338	5	depreciable	depreciable	ADJ
ftr-316	338	6	property	property	NOUN
ftr-316	338	7	at	at	ADP
ftr-316	338	8	a	a	DET
ftr-316	338	9	gain	gain	NOUN
ftr-316	338	10	,	,	PUNCT
ftr-316	338	11	it	it	PRON
ftr-316	338	12	is	be	AUX
ftr-316	338	13	sourced	source	VERB
ftr-316	338	14	in	in	ADP
ftr-316	338	15	the	the	DET
ftr-316	338	16	united	united	PROPN
ftr-316	338	17	states	states	PROPN
ftr-316	338	18	if	if	SCONJ
ftr-316	338	19	the	the	DET
ftr-316	338	20	depreciation	depreciation	NOUN
ftr-316	338	21	deduction	deduction	NOUN
ftr-316	338	22	was	be	AUX
ftr-316	338	23	95	95	NUM
ftr-316	338	24	.	.	PUNCT
ftr-316	339	1	to	to	PART
ftr-316	339	2	apply	apply	VERB
ftr-316	339	3	this	this	DET
ftr-316	339	4	tax	tax	NOUN
ftr-316	339	5	exemption	exemption	NOUN
ftr-316	339	6	,	,	PUNCT
ftr-316	339	7	the	the	DET
ftr-316	339	8	following	follow	VERB
ftr-316	339	9	requirements	requirement	NOUN
ftr-316	339	10	must	must	AUX
ftr-316	339	11	be	be	AUX
ftr-316	339	12	met	meet	VERB
ftr-316	339	13	:	:	PUNCT
ftr-316	339	14	(	(	PUNCT
ftr-316	339	15	i	i	NOUN
ftr-316	339	16	)	)	PUNCT
ftr-316	339	17	the	the	DET
ftr-316	339	18	sold	sell	VERB
ftr-316	339	19	shares	share	NOUN
ftr-316	339	20	or	or	CCONJ
ftr-316	339	21	units	unit	NOUN
ftr-316	339	22	must	must	AUX
ftr-316	339	23	be	be	AUX
ftr-316	339	24	of	of	ADP
ftr-316	339	25	a	a	DET
ftr-316	339	26	publicly	publicly	ADV
ftr-316	339	27	-	-	PUNCT
ftr-316	339	28	held	hold	VERB
ftr-316	339	29	corporation	corporation	NOUN
ftr-316	339	30	with	with	ADP
ftr-316	339	31	a	a	DET
ftr-316	339	32	“	"	PUNCT
ftr-316	339	33	stock	stock	NOUN
ftr-316	339	34	exchange	exchange	NOUN
ftr-316	339	35	presence	presence	NOUN
ftr-316	339	36	.	.	PUNCT
ftr-316	339	37	”	"	PUNCT
ftr-316	340	1	for	for	ADP
ftr-316	340	2	this	this	DET
ftr-316	340	3	purpose	purpose	NOUN
ftr-316	340	4	,	,	PUNCT
ftr-316	340	5	“	"	PUNCT
ftr-316	340	6	stock	stock	NOUN
ftr-316	340	7	exchange	exchange	NOUN
ftr-316	340	8	presence	presence	NOUN
ftr-316	340	9	”	"	PUNCT
ftr-316	340	10	means	mean	VERB
ftr-316	340	11	that	that	SCONJ
ftr-316	340	12	the	the	DET
ftr-316	340	13	total	total	ADJ
ftr-316	340	14	daily	daily	ADJ
ftr-316	340	15	transactions	transaction	NOUN
ftr-316	340	16	of	of	ADP
ftr-316	340	17	these	these	DET
ftr-316	340	18	securities	security	NOUN
ftr-316	340	19	exceeded	exceed	VERB
ftr-316	340	20	approximately	approximately	ADV
ftr-316	340	21	usd$	usd$	ADP
ftr-316	340	22	9,000	9,000	NUM
ftr-316	340	23	for	for	ADP
ftr-316	340	24	at	at	ADV
ftr-316	340	25	least	least	ADV
ftr-316	340	26	45	45	NUM
ftr-316	340	27	business	business	NOUN
ftr-316	340	28	days	day	NOUN
ftr-316	340	29	within	within	ADP
ftr-316	340	30	the	the	DET
ftr-316	340	31	last	last	ADJ
ftr-316	340	32	180	180	NUM
ftr-316	340	33	business	business	NOUN
ftr-316	340	34	days	day	NOUN
ftr-316	340	35	;	;	PUNCT
ftr-316	340	36	(	(	PUNCT
ftr-316	340	37	ii	ii	X
ftr-316	340	38	)	)	PUNCT
ftr-316	340	39	the	the	DET
ftr-316	340	40	sale	sale	NOUN
ftr-316	340	41	must	must	AUX
ftr-316	340	42	take	take	VERB
ftr-316	340	43	place	place	NOUN
ftr-316	340	44	on	on	ADP
ftr-316	340	45	a	a	DET
ftr-316	340	46	chilean	chilean	ADJ
ftr-316	340	47	stock	stock	NOUN
ftr-316	340	48	exchange	exchange	NOUN
ftr-316	340	49	approved	approve	VERB
ftr-316	340	50	by	by	ADP
ftr-316	340	51	the	the	DET
ftr-316	340	52	chilean	chilean	PROPN
ftr-316	340	53	securities	securities	PROPN
ftr-316	340	54	and	and	CCONJ
ftr-316	340	55	exchange	exchange	PROPN
ftr-316	340	56	commission	commission	PROPN
ftr-316	340	57	(	(	PUNCT
ftr-316	340	58	“	"	PUNCT
ftr-316	340	59	svs	svs	NOUN
ftr-316	340	60	”	"	PUNCT
ftr-316	340	61	)	)	PUNCT
ftr-316	340	62	or	or	CCONJ
ftr-316	340	63	in	in	ADP
ftr-316	340	64	a	a	DET
ftr-316	340	65	public	public	ADJ
ftr-316	340	66	offer	offer	NOUN
ftr-316	340	67	to	to	PART
ftr-316	340	68	buy	buy	VERB
ftr-316	340	69	shares	share	NOUN
ftr-316	340	70	under	under	ADP
ftr-316	340	71	the	the	DET
ftr-316	340	72	procedure	procedure	NOUN
ftr-316	340	73	regulated	regulate	VERB
ftr-316	340	74	by	by	ADP
ftr-316	340	75	the	the	DET
ftr-316	340	76	securities	security	NOUN
ftr-316	340	77	law	law	NOUN
ftr-316	340	78	;	;	PUNCT
ftr-316	340	79	and	and	CCONJ
ftr-316	340	80	(	(	PUNCT
ftr-316	340	81	iii	iii	X
ftr-316	340	82	)	)	PUNCT
ftr-316	340	83	the	the	DET
ftr-316	340	84	shares	share	NOUN
ftr-316	340	85	must	must	AUX
ftr-316	340	86	have	have	AUX
ftr-316	340	87	been	be	AUX
ftr-316	340	88	acquired	acquire	VERB
ftr-316	340	89	on	on	ADP
ftr-316	340	90	a	a	DET
ftr-316	340	91	stock	stock	NOUN
ftr-316	340	92	exchange	exchange	NOUN
ftr-316	340	93	,	,	PUNCT
ftr-316	340	94	in	in	ADP
ftr-316	340	95	an	an	DET
ftr-316	340	96	initial	initial	ADJ
ftr-316	340	97	public	public	ADJ
ftr-316	340	98	offering	offering	NOUN
ftr-316	340	99	when	when	SCONJ
ftr-316	340	100	a	a	DET
ftr-316	340	101	company	company	NOUN
ftr-316	340	102	incorporated	incorporate	VERB
ftr-316	340	103	or	or	CCONJ
ftr-316	340	104	increased	increase	VERB
ftr-316	340	105	its	its	PRON
ftr-316	340	106	capital	capital	NOUN
ftr-316	340	107	,	,	PUNCT
ftr-316	340	108	in	in	ADP
ftr-316	340	109	an	an	DET
ftr-316	340	110	exchange	exchange	NOUN
ftr-316	340	111	of	of	ADP
ftr-316	340	112	convertible	convertible	ADJ
ftr-316	340	113	bonds	bond	NOUN
ftr-316	340	114	,	,	PUNCT
ftr-316	340	115	or	or	CCONJ
ftr-316	340	116	in	in	ADP
ftr-316	340	117	a	a	DET
ftr-316	340	118	redemption	redemption	NOUN
ftr-316	340	119	of	of	ADP
ftr-316	340	120	the	the	DET
ftr-316	340	121	underlying	underlie	VERB
ftr-316	340	122	assets	asset	NOUN
ftr-316	340	123	of	of	ADP
ftr-316	340	124	an	an	DET
ftr-316	340	125	exchange	exchange	NOUN
ftr-316	340	126	traded	trade	VERB
ftr-316	340	127	fund	fund	NOUN
ftr-316	340	128	.	.	PUNCT
ftr-316	341	1	l.i.r	l.i.r	PROPN
ftr-316	341	2	.	.	PUNCT
ftr-316	341	3	art	art	NOUN
ftr-316	341	4	.	.	PUNCT
ftr-316	342	1	107	107	NUM
ftr-316	342	2	.	.	X
ftr-316	343	1	96	96	NUM
ftr-316	343	2	.	.	PUNCT
ftr-316	344	1	l.i.r	l.i.r	PROPN
ftr-316	344	2	.	.	PUNCT
ftr-316	344	3	art	art	NOUN
ftr-316	344	4	.	.	PUNCT
ftr-316	345	1	17	17	NUM
ftr-316	345	2	,	,	PUNCT
ftr-316	345	3	no	no	INTJ
ftr-316	345	4	.	.	NOUN
ftr-316	345	5	8(b	8(b	NUM
ftr-316	345	6	)	)	PUNCT
ftr-316	345	7	.	.	PUNCT
ftr-316	346	1	97	97	NUM
ftr-316	346	2	.	.	PUNCT
ftr-316	347	1	see	see	VERB
ftr-316	347	2	oficio	oficio	PROPN
ftr-316	347	3	no	no	INTJ
ftr-316	347	4	.	.	PROPN
ftr-316	347	5	1693	1693	NUM
ftr-316	347	6	of	of	ADP
ftr-316	347	7	2002	2002	NUM
ftr-316	347	8	for	for	ADP
ftr-316	347	9	elements	element	NOUN
ftr-316	347	10	used	use	VERB
ftr-316	347	11	by	by	ADP
ftr-316	347	12	the	the	DET
ftr-316	347	13	s.i.i	s.i.i	NOUN
ftr-316	347	14	.	.	PUNCT
ftr-316	348	1	to	to	PART
ftr-316	348	2	determine	determine	VERB
ftr-316	348	3	whether	whether	SCONJ
ftr-316	348	4	the	the	DET
ftr-316	348	5	seller	seller	NOUN
ftr-316	348	6	is	be	AUX
ftr-316	348	7	habitual	habitual	ADJ
ftr-316	348	8	.	.	PUNCT
ftr-316	349	1	s.i.i	s.i.i	PROPN
ftr-316	349	2	.	.	PROPN
ftr-316	349	3	,	,	PUNCT
ftr-316	349	4	oficio	oficio	PROPN
ftr-316	350	1	no	no	INTJ
ftr-316	350	2	.	.	PROPN
ftr-316	350	3	1693	1693	NUM
ftr-316	350	4	,	,	PUNCT
ftr-316	350	5	may	may	AUX
ftr-316	350	6	29	29	NUM
ftr-316	350	7	,	,	PUNCT
ftr-316	350	8	2002	2002	NUM
ftr-316	350	9	(	(	PUNCT
ftr-316	350	10	chile	chile	PROPN
ftr-316	350	11	)	)	PUNCT
ftr-316	350	12	,	,	PUNCT
ftr-316	350	13	http://www.sii.cl/pagina/jurisprudencia/adminis/2002/renta/ja294.htm	http://www.sii.cl/pagina/jurisprudencia/adminis/2002/renta/ja294.htm	PROPN
ftr-316	350	14	.	.	PROPN
ftr-316	351	1	98	98	NUM
ftr-316	351	2	.	.	PUNCT
ftr-316	352	1	pursuant	pursuant	ADJ
ftr-316	352	2	to	to	ADP
ftr-316	352	3	article	article	NOUN
ftr-316	352	4	18	18	NUM
ftr-316	352	5	of	of	ADP
ftr-316	352	6	the	the	DET
ftr-316	352	7	l.i.r	l.i.r	NOUN
ftr-316	352	8	.	.	PROPN
ftr-316	352	9	,	,	PUNCT
ftr-316	352	10	if	if	SCONJ
ftr-316	352	11	usco	usco	PROPN
ftr-316	352	12	sells	sell	VERB
ftr-316	352	13	the	the	DET
ftr-316	352	14	property	property	NOUN
ftr-316	352	15	within	within	ADP
ftr-316	352	16	one	one	NUM
ftr-316	352	17	year	year	NOUN
ftr-316	352	18	of	of	ADP
ftr-316	352	19	acquisition	acquisition	NOUN
ftr-316	352	20	of	of	ADP
ftr-316	352	21	the	the	DET
ftr-316	352	22	property	property	NOUN
ftr-316	352	23	or	or	CCONJ
ftr-316	352	24	four	four	NUM
ftr-316	352	25	years	year	NOUN
ftr-316	352	26	from	from	ADP
ftr-316	352	27	the	the	DET
ftr-316	352	28	date	date	NOUN
ftr-316	352	29	of	of	ADP
ftr-316	352	30	acquisition	acquisition	NOUN
ftr-316	352	31	if	if	SCONJ
ftr-316	352	32	the	the	DET
ftr-316	352	33	property	property	NOUN
ftr-316	352	34	has	have	AUX
ftr-316	352	35	been	be	AUX
ftr-316	352	36	subdivided	subdivide	VERB
ftr-316	352	37	,	,	PUNCT
ftr-316	352	38	the	the	DET
ftr-316	352	39	taxpayer	taxpayer	NOUN
ftr-316	352	40	will	will	AUX
ftr-316	352	41	be	be	AUX
ftr-316	352	42	considered	consider	VERB
ftr-316	352	43	habitual	habitual	ADJ
ftr-316	352	44	whether	whether	SCONJ
ftr-316	352	45	or	or	CCONJ
ftr-316	352	46	not	not	PART
ftr-316	352	47	he	he	PRON
ftr-316	352	48	is	be	AUX
ftr-316	352	49	engaged	engage	VERB
ftr-316	352	50	in	in	ADP
ftr-316	352	51	the	the	DET
ftr-316	352	52	real	real	ADJ
ftr-316	352	53	estate	estate	NOUN
ftr-316	352	54	trade	trade	NOUN
ftr-316	352	55	or	or	CCONJ
ftr-316	352	56	business	business	NOUN
ftr-316	352	57	.	.	PUNCT
ftr-316	353	1	l.i.r	l.i.r	PROPN
ftr-316	353	2	.	.	PUNCT
ftr-316	353	3	art	art	NOUN
ftr-316	353	4	.	.	PUNCT
ftr-316	354	1	18	18	NUM
ftr-316	354	2	.	.	X
ftr-316	354	3	99	99	NUM
ftr-316	354	4	.	.	PUNCT
ftr-316	354	5	i.r.c	i.r.c	NOUN
ftr-316	354	6	.	.	PUNCT
ftr-316	355	1	§	§	PROPN
ftr-316	355	2	§	§	PROPN
ftr-316	355	3	865(a)–(b	865(a)–(b	NOUN
ftr-316	355	4	)	)	PUNCT
ftr-316	355	5	.	.	PUNCT
ftr-316	356	1	100	100	NUM
ftr-316	356	2	.	.	PUNCT
ftr-316	357	1	see	see	VERB
ftr-316	357	2	mcdaniel	mcdaniel	PROPN
ftr-316	357	3	et	et	PROPN
ftr-316	357	4	al	al	PROPN
ftr-316	357	5	.	.	PROPN
ftr-316	357	6	,	,	PUNCT
ftr-316	357	7	supra	supra	PROPN
ftr-316	357	8	note	note	PROPN
ftr-316	357	9	24	24	NUM
ftr-316	357	10	,	,	PUNCT
ftr-316	357	11	at	at	ADP
ftr-316	357	12	41	41	NUM
ftr-316	357	13	;	;	PUNCT
ftr-316	357	14	see	see	VERB
ftr-316	357	15	also	also	ADV
ftr-316	357	16	reg	reg	ADJ
ftr-316	357	17	.	.	PUNCT
ftr-316	358	1	§	§	PROPN
ftr-316	358	2	1.861	1.861	NUM
ftr-316	358	3	-	-	PUNCT
ftr-316	358	4	7(a	7(a	NUM
ftr-316	358	5	)	)	PUNCT
ftr-316	358	6	(	(	PUNCT
ftr-316	358	7	providing	provide	VERB
ftr-316	358	8	that	that	SCONJ
ftr-316	358	9	a	a	DET
ftr-316	358	10	sale	sale	NOUN
ftr-316	358	11	of	of	ADP
ftr-316	358	12	personal	personal	ADJ
ftr-316	358	13	property	property	NOUN
ftr-316	358	14	is	be	AUX
ftr-316	358	15	consummated	consummate	VERB
ftr-316	358	16	at	at	ADP
ftr-316	358	17	the	the	DET
ftr-316	358	18	time	time	NOUN
ftr-316	358	19	when	when	SCONJ
ftr-316	358	20	and	and	CCONJ
ftr-316	358	21	the	the	DET
ftr-316	358	22	place	place	NOUN
ftr-316	358	23	where	where	SCONJ
ftr-316	358	24	the	the	DET
ftr-316	358	25	rights	right	NOUN
ftr-316	358	26	,	,	PUNCT
ftr-316	358	27	title	title	NOUN
ftr-316	358	28	,	,	PUNCT
ftr-316	358	29	and	and	CCONJ
ftr-316	358	30	interest	interest	NOUN
ftr-316	358	31	of	of	ADP
ftr-316	358	32	the	the	DET
ftr-316	358	33	seller	seller	NOUN
ftr-316	358	34	in	in	ADP
ftr-316	358	35	the	the	DET
ftr-316	358	36	property	property	NOUN
ftr-316	358	37	are	be	AUX
ftr-316	358	38	transferred	transfer	VERB
ftr-316	358	39	to	to	ADP
ftr-316	358	40	the	the	DET
ftr-316	358	41	buyer	buyer	NOUN
ftr-316	358	42	)	)	PUNCT
ftr-316	358	43	.	.	PUNCT
ftr-316	359	1	101	101	NUM
ftr-316	359	2	.	.	PUNCT
ftr-316	360	1	see	see	VERB
ftr-316	360	2	doernberg	doernberg	PROPN
ftr-316	360	3	,	,	PUNCT
ftr-316	360	4	supra	supra	PROPN
ftr-316	360	5	note	note	NOUN
ftr-316	360	6	58	58	NUM
ftr-316	360	7	,	,	PUNCT
ftr-316	360	8	at	at	ADP
ftr-316	360	9	47	47	NUM
ftr-316	360	10	;	;	PUNCT
ftr-316	360	11	see	see	VERB
ftr-316	360	12	also	also	ADV
ftr-316	360	13	i.r.c	i.r.c	NOUN
ftr-316	360	14	.	.	PUNCT
ftr-316	361	1	§	§	PROPN
ftr-316	361	2	865(e	865(e	PROPN
ftr-316	361	3	)	)	PUNCT
ftr-316	361	4	.	.	PUNCT
ftr-316	362	1	58	58	NUM
ftr-316	362	2	florida	florida	PROPN
ftr-316	362	3	tax	tax	NOUN
ftr-316	362	4	review	review	NOUN
ftr-316	363	1	[	[	X
ftr-316	363	2	vol.13:2	vol.13:2	NOUN
ftr-316	363	3	used	use	VERB
ftr-316	363	4	against	against	ADP
ftr-316	363	5	income	income	NOUN
ftr-316	363	6	sourced	source	VERB
ftr-316	363	7	in	in	ADP
ftr-316	363	8	the	the	DET
ftr-316	363	9	united	united	PROPN
ftr-316	363	10	states102	states102	PROPN
ftr-316	363	11	payments	payment	NOUN
ftr-316	363	12	on	on	ADP
ftr-316	363	13	the	the	DET
ftr-316	363	14	sale	sale	NOUN
ftr-316	363	15	of	of	ADP
ftr-316	363	16	intangible	intangible	ADJ
ftr-316	363	17	property	property	NOUN
ftr-316	363	18	owned	own	VERB
ftr-316	363	19	by	by	ADP
ftr-316	363	20	chileco	chileco	PROPN
ftr-316	363	21	that	that	PRON
ftr-316	363	22	are	be	AUX
ftr-316	363	23	contingent	contingent	ADJ
ftr-316	363	24	on	on	ADP
ftr-316	363	25	the	the	DET
ftr-316	363	26	productivity	productivity	NOUN
ftr-316	363	27	,	,	PUNCT
ftr-316	363	28	use	use	NOUN
ftr-316	363	29	,	,	PUNCT
ftr-316	363	30	or	or	CCONJ
ftr-316	363	31	disposition	disposition	NOUN
ftr-316	363	32	of	of	ADP
ftr-316	363	33	the	the	DET
ftr-316	363	34	intangible	intangible	NOUN
ftr-316	363	35	are	be	AUX
ftr-316	363	36	sourced	source	VERB
ftr-316	363	37	and	and	CCONJ
ftr-316	363	38	taxable	taxable	ADJ
ftr-316	363	39	as	as	ADP
ftr-316	363	40	royalties	royalty	NOUN
ftr-316	363	41	rather	rather	ADV
ftr-316	363	42	than	than	ADP
ftr-316	363	43	capital	capital	NOUN
ftr-316	363	44	gain.103	gain.103	PROPN
ftr-316	363	45	gain	gain	NOUN
ftr-316	363	46	realized	realize	VERB
ftr-316	363	47	by	by	ADP
ftr-316	363	48	chileco	chileco	NOUN
ftr-316	363	49	from	from	ADP
ftr-316	363	50	the	the	DET
ftr-316	363	51	disposition	disposition	NOUN
ftr-316	363	52	of	of	ADP
ftr-316	363	53	a	a	DET
ftr-316	363	54	united	united	PROPN
ftr-316	363	55	states	states	PROPN
ftr-316	363	56	real	real	ADJ
ftr-316	363	57	property	property	NOUN
ftr-316	363	58	interest	interest	NOUN
ftr-316	363	59	(	(	PUNCT
ftr-316	363	60	“	"	PUNCT
ftr-316	363	61	usrpi	usrpi	ADJ
ftr-316	363	62	”	"	PUNCT
ftr-316	363	63	)	)	PUNCT
ftr-316	363	64	is	be	AUX
ftr-316	363	65	sourced	source	VERB
ftr-316	363	66	in	in	ADP
ftr-316	363	67	the	the	DET
ftr-316	363	68	united	united	PROPN
ftr-316	363	69	states.104	states.104	PROPN
ftr-316	363	70	a	a	DET
ftr-316	363	71	usrpi	usrpi	NOUN
ftr-316	363	72	is	be	AUX
ftr-316	363	73	defined	define	VERB
ftr-316	363	74	in	in	ADP
ftr-316	363	75	very	very	ADV
ftr-316	363	76	broad	broad	ADJ
ftr-316	363	77	terms	term	NOUN
ftr-316	363	78	including	include	VERB
ftr-316	363	79	an	an	DET
ftr-316	363	80	interest	interest	NOUN
ftr-316	363	81	in	in	ADP
ftr-316	363	82	real	real	ADJ
ftr-316	363	83	property	property	NOUN
ftr-316	363	84	located	locate	VERB
ftr-316	363	85	in	in	ADP
ftr-316	363	86	the	the	DET
ftr-316	363	87	united	united	PROPN
ftr-316	363	88	states	states	PROPN
ftr-316	363	89	or	or	CCONJ
ftr-316	363	90	the	the	DET
ftr-316	363	91	virgin	virgin	PROPN
ftr-316	363	92	islands	island	NOUN
ftr-316	363	93	;	;	PUNCT
ftr-316	363	94	shares	share	NOUN
ftr-316	363	95	in	in	ADP
ftr-316	363	96	u.s	u.s	PROPN
ftr-316	363	97	.	.	PROPN
ftr-316	363	98	corporations	corporation	NOUN
ftr-316	363	99	that	that	PRON
ftr-316	363	100	own	own	VERB
ftr-316	363	101	a	a	DET
ftr-316	363	102	sufficient	sufficient	ADJ
ftr-316	363	103	u.s	u.s	PROPN
ftr-316	363	104	.	.	PROPN
ftr-316	363	105	real	real	ADJ
ftr-316	363	106	property	property	NOUN
ftr-316	363	107	interest	interest	NOUN
ftr-316	363	108	to	to	PART
ftr-316	363	109	satisfy	satisfy	VERB
ftr-316	363	110	an	an	DET
ftr-316	363	111	asset	asset	NOUN
ftr-316	363	112	ratio	ratio	NOUN
ftr-316	363	113	test	test	NOUN
ftr-316	363	114	(	(	PUNCT
ftr-316	363	115	more	more	ADJ
ftr-316	363	116	than	than	ADP
ftr-316	363	117	50	50	NUM
ftr-316	363	118	percent	percent	NOUN
ftr-316	363	119	)	)	PUNCT
ftr-316	363	120	on	on	ADP
ftr-316	363	121	certain	certain	ADJ
ftr-316	363	122	testing	testing	NOUN
ftr-316	363	123	dates	date	NOUN
ftr-316	363	124	;	;	PUNCT
ftr-316	363	125	and	and	CCONJ
ftr-316	363	126	equivalent	equivalent	ADJ
ftr-316	363	127	interest	interest	NOUN
ftr-316	363	128	in	in	ADP
ftr-316	363	129	a	a	DET
ftr-316	363	130	foreign	foreign	ADJ
ftr-316	363	131	corporation	corporation	NOUN
ftr-316	363	132	that	that	PRON
ftr-316	363	133	directly	directly	ADV
ftr-316	363	134	or	or	CCONJ
ftr-316	363	135	indirectly	indirectly	ADV
ftr-316	363	136	(	(	PUNCT
ftr-316	363	137	through	through	ADP
ftr-316	363	138	other	other	ADJ
ftr-316	363	139	entities	entity	NOUN
ftr-316	363	140	)	)	PUNCT
ftr-316	363	141	owns	own	VERB
ftr-316	363	142	real	real	ADJ
ftr-316	363	143	property	property	NOUN
ftr-316	363	144	situated	situate	VERB
ftr-316	363	145	in	in	ADP
ftr-316	363	146	the	the	DET
ftr-316	363	147	united	united	PROPN
ftr-316	363	148	states.105	states.105	PROPN
ftr-316	363	149	finally	finally	ADV
ftr-316	363	150	,	,	PUNCT
ftr-316	363	151	if	if	SCONJ
ftr-316	363	152	—	—	PUNCT
ftr-316	363	153	instead	instead	ADV
ftr-316	363	154	of	of	ADP
ftr-316	363	155	chileco	chileco	PROPN
ftr-316	363	156	—	—	PUNCT
ftr-316	363	157	the	the	DET
ftr-316	363	158	capital	capital	NOUN
ftr-316	363	159	gain	gain	NOUN
ftr-316	363	160	is	be	AUX
ftr-316	363	161	accrued	accrue	VERB
ftr-316	363	162	directly	directly	ADV
ftr-316	363	163	by	by	ADP
ftr-316	363	164	a	a	DET
ftr-316	363	165	chilean	chilean	ADJ
ftr-316	363	166	individual	individual	NOUN
ftr-316	363	167	that	that	PRON
ftr-316	363	168	is	be	AUX
ftr-316	363	169	not	not	PART
ftr-316	363	170	a	a	DET
ftr-316	363	171	resident	resident	NOUN
ftr-316	363	172	of	of	ADP
ftr-316	363	173	the	the	DET
ftr-316	363	174	united	united	PROPN
ftr-316	363	175	states,106	states,106	PROPN
ftr-316	363	176	such	such	ADJ
ftr-316	363	177	gain	gain	NOUN
ftr-316	363	178	can	can	AUX
ftr-316	363	179	still	still	ADV
ftr-316	363	180	be	be	AUX
ftr-316	363	181	exempted	exempt	VERB
ftr-316	363	182	of	of	ADP
ftr-316	363	183	taxes	taxis	NOUN
ftr-316	363	184	if	if	SCONJ
ftr-316	363	185	he	he	PRON
ftr-316	363	186	does	do	AUX
ftr-316	363	187	not	not	PART
ftr-316	363	188	meet	meet	VERB
ftr-316	363	189	the	the	DET
ftr-316	363	190	presence	presence	NOUN
ftr-316	363	191	test	test	NOUN
ftr-316	363	192	described	describe	VERB
ftr-316	363	193	in	in	ADP
ftr-316	363	194	the	the	DET
ftr-316	363	195	i.r.c.107	i.r.c.107	NOUN
ftr-316	363	196	under	under	ADP
ftr-316	363	197	this	this	DET
ftr-316	363	198	test	test	NOUN
ftr-316	363	199	,	,	PUNCT
ftr-316	363	200	if	if	SCONJ
ftr-316	363	201	a	a	DET
ftr-316	363	202	non	non	ADJ
ftr-316	363	203	-	-	ADJ
ftr-316	363	204	resident	resident	ADJ
ftr-316	363	205	alien	alien	NOUN
ftr-316	363	206	is	be	AUX
ftr-316	363	207	physically	physically	ADV
ftr-316	363	208	present	present	ADJ
ftr-316	363	209	in	in	ADP
ftr-316	363	210	the	the	DET
ftr-316	363	211	united	united	PROPN
ftr-316	363	212	states	states	PROPN
ftr-316	363	213	for	for	ADP
ftr-316	363	214	at	at	ADV
ftr-316	363	215	least	least	ADV
ftr-316	363	216	183	183	NUM
ftr-316	363	217	days	day	NOUN
ftr-316	363	218	during	during	ADP
ftr-316	363	219	a	a	DET
ftr-316	363	220	taxable	taxable	ADJ
ftr-316	363	221	year	year	NOUN
ftr-316	363	222	,	,	PUNCT
ftr-316	363	223	he	he	PRON
ftr-316	363	224	is	be	AUX
ftr-316	363	225	subject	subject	ADJ
ftr-316	363	226	to	to	ADP
ftr-316	363	227	a	a	DET
ftr-316	363	228	30	30	NUM
ftr-316	363	229	percent	percent	NOUN
ftr-316	363	230	tax	tax	NOUN
ftr-316	363	231	on	on	ADP
ftr-316	363	232	the	the	DET
ftr-316	363	233	excess	excess	NOUN
ftr-316	363	234	of	of	ADP
ftr-316	363	235	u.s	u.s	PROPN
ftr-316	363	236	.	.	PROPN
ftr-316	363	237	source	source	NOUN
ftr-316	363	238	gains	gain	NOUN
ftr-316	363	239	over	over	ADP
ftr-316	363	240	capital	capital	NOUN
ftr-316	363	241	losses	loss	NOUN
ftr-316	363	242	allocable	allocable	ADJ
ftr-316	363	243	to	to	ADP
ftr-316	363	244	u.s	u.s	PROPN
ftr-316	363	245	.	.	PROPN
ftr-316	363	246	sources.108	sources.108	PROPN
ftr-316	363	247	6	6	NUM
ftr-316	363	248	.	.	PUNCT
ftr-316	363	249	current	current	ADJ
ftr-316	363	250	withholding	withholding	NOUN
ftr-316	363	251	tax	tax	NOUN
ftr-316	363	252	on	on	ADP
ftr-316	363	253	fdi	fdi	NOUN
ftr-316	363	254	the	the	DET
ftr-316	363	255	following	follow	VERB
ftr-316	363	256	table	table	NOUN
ftr-316	363	257	illustrates	illustrate	VERB
ftr-316	363	258	the	the	DET
ftr-316	363	259	current	current	ADJ
ftr-316	363	260	withholding	withholding	NOUN
ftr-316	363	261	tax	tax	NOUN
ftr-316	363	262	on	on	ADP
ftr-316	363	263	usd$	usd$	ADP
ftr-316	363	264	100	100	NUM
ftr-316	363	265	in	in	ADP
ftr-316	363	266	profits	profit	NOUN
ftr-316	363	267	—	—	PUNCT
ftr-316	363	268	after	after	ADP
ftr-316	363	269	corporate	corporate	ADJ
ftr-316	363	270	tax	tax	NOUN
ftr-316	363	271	—	—	PUNCT
ftr-316	363	272	for	for	ADP
ftr-316	363	273	both	both	CCONJ
ftr-316	363	274	chileco	chileco	NOUN
ftr-316	363	275	and	and	CCONJ
ftr-316	363	276	usco	usco	NOUN
ftr-316	363	277	of	of	ADP
ftr-316	363	278	a	a	DET
ftr-316	363	279	classic	classic	ADJ
ftr-316	363	280	investment	investment	NOUN
ftr-316	363	281	structure	structure	NOUN
ftr-316	363	282	in	in	ADP
ftr-316	363	283	a	a	DET
ftr-316	363	284	wholly	wholly	ADV
ftr-316	363	285	-	-	PUNCT
ftr-316	363	286	owned	own	VERB
ftr-316	363	287	manufacturing	manufacturing	NOUN
ftr-316	363	288	subsidiary	subsidiary	NOUN
ftr-316	363	289	in	in	ADP
ftr-316	363	290	each	each	DET
ftr-316	363	291	country	country	NOUN
ftr-316	363	292	from	from	ADP
ftr-316	363	293	which	which	PRON
ftr-316	363	294	40	40	NUM
ftr-316	363	295	percent	percent	NOUN
ftr-316	363	296	of	of	ADP
ftr-316	363	297	the	the	DET
ftr-316	363	298	profits	profit	NOUN
ftr-316	363	299	are	be	AUX
ftr-316	363	300	remitted	remit	VERB
ftr-316	363	301	as	as	ADP
ftr-316	363	302	dividends	dividend	NOUN
ftr-316	363	303	;	;	PUNCT
ftr-316	363	304	30	30	NUM
ftr-316	363	305	percent	percent	NOUN
ftr-316	363	306	as	as	ADP
ftr-316	363	307	interest	interest	NOUN
ftr-316	363	308	from	from	ADP
ftr-316	363	309	a	a	DET
ftr-316	363	310	regular	regular	ADJ
ftr-316	363	311	loan	loan	NOUN
ftr-316	363	312	;	;	PUNCT
ftr-316	363	313	20	20	NUM
ftr-316	363	314	percent	percent	NOUN
ftr-316	363	315	as	as	ADP
ftr-316	363	316	royalties	royalty	NOUN
ftr-316	363	317	derived	derive	VERB
ftr-316	363	318	from	from	ADP
ftr-316	363	319	the	the	DET
ftr-316	363	320	use	use	NOUN
ftr-316	363	321	of	of	ADP
ftr-316	363	322	software	software	NOUN
ftr-316	363	323	;	;	PUNCT
ftr-316	363	324	and	and	CCONJ
ftr-316	363	325	10	10	NUM
ftr-316	363	326	percent	percent	NOUN
ftr-316	363	327	as	as	ADP
ftr-316	363	328	payments	payment	NOUN
ftr-316	363	329	for	for	ADP
ftr-316	363	330	services	service	NOUN
ftr-316	363	331	provided	provide	VERB
ftr-316	363	332	by	by	ADP
ftr-316	363	333	the	the	DET
ftr-316	363	334	parent	parent	NOUN
ftr-316	363	335	in	in	ADP
ftr-316	363	336	the	the	DET
ftr-316	363	337	subsidiary	subsidiary	NOUN
ftr-316	363	338	’s	’s	PART
ftr-316	363	339	country.109	country.109	ADJ
ftr-316	363	340	102	102	NUM
ftr-316	363	341	.	.	PUNCT
ftr-316	364	1	i.r.c	i.r.c	NOUN
ftr-316	364	2	.	.	PUNCT
ftr-316	365	1	§	§	PROPN
ftr-316	365	2	865(c)(1)(a)–(b	865(c)(1)(a)–(b	PROPN
ftr-316	365	3	)	)	PUNCT
ftr-316	365	4	.	.	PUNCT
ftr-316	366	1	103	103	NUM
ftr-316	366	2	.	.	PUNCT
ftr-316	366	3	i.r.c	i.r.c	NOUN
ftr-316	366	4	.	.	PUNCT
ftr-316	367	1	§	§	PROPN
ftr-316	367	2	865(d)(1)(a)–(b	865(d)(1)(a)–(b	PROPN
ftr-316	367	3	)	)	PUNCT
ftr-316	367	4	.	.	PUNCT
ftr-316	368	1	104	104	X
ftr-316	368	2	.	.	PUNCT
ftr-316	368	3	i.r.c	i.r.c	NOUN
ftr-316	368	4	.	.	PUNCT
ftr-316	369	1	§	§	PROPN
ftr-316	369	2	861(a)(5	861(a)(5	PROPN
ftr-316	369	3	)	)	PUNCT
ftr-316	369	4	.	.	PUNCT
ftr-316	370	1	105	105	NUM
ftr-316	370	2	.	.	PUNCT
ftr-316	370	3	i.r.c	i.r.c	NOUN
ftr-316	370	4	.	.	PUNCT
ftr-316	371	1	§	§	PROPN
ftr-316	371	2	897(c	897(c	PROPN
ftr-316	371	3	)	)	PUNCT
ftr-316	371	4	.	.	PUNCT
ftr-316	372	1	106	106	NUM
ftr-316	372	2	.	.	PUNCT
ftr-316	373	1	in	in	ADP
ftr-316	373	2	contrast	contrast	NOUN
ftr-316	373	3	,	,	PUNCT
ftr-316	373	4	see	see	VERB
ftr-316	373	5	i.r.c	i.r.c	NOUN
ftr-316	373	6	.	.	PUNCT
ftr-316	374	1	§	§	PROPN
ftr-316	374	2	861(5)(f	861(5)(f	NUM
ftr-316	374	3	)	)	PUNCT
ftr-316	374	4	,	,	PUNCT
ftr-316	374	5	ruling	rule	VERB
ftr-316	374	6	that	that	SCONJ
ftr-316	374	7	a	a	DET
ftr-316	374	8	gain	gain	NOUN
ftr-316	374	9	realized	realize	VERB
ftr-316	374	10	by	by	ADP
ftr-316	374	11	a	a	DET
ftr-316	374	12	u.s	u.s	PROPN
ftr-316	374	13	.	.	PROPN
ftr-316	374	14	resident	resident	NOUN
ftr-316	374	15	on	on	ADP
ftr-316	374	16	a	a	DET
ftr-316	374	17	foreign	foreign	ADJ
ftr-316	374	18	corporation	corporation	NOUN
ftr-316	374	19	is	be	AUX
ftr-316	374	20	sourced	source	VERB
ftr-316	374	21	in	in	ADP
ftr-316	374	22	the	the	DET
ftr-316	374	23	united	united	PROPN
ftr-316	374	24	states	states	PROPN
ftr-316	374	25	if	if	SCONJ
ftr-316	374	26	more	more	ADJ
ftr-316	374	27	than	than	ADP
ftr-316	374	28	50	50	NUM
ftr-316	374	29	percent	percent	NOUN
ftr-316	374	30	of	of	ADP
ftr-316	374	31	the	the	DET
ftr-316	374	32	gross	gross	ADJ
ftr-316	374	33	income	income	NOUN
ftr-316	374	34	is	be	AUX
ftr-316	374	35	not	not	PART
ftr-316	374	36	derived	derive	VERB
ftr-316	374	37	from	from	ADP
ftr-316	374	38	active	active	ADJ
ftr-316	374	39	trade	trade	NOUN
ftr-316	374	40	or	or	CCONJ
ftr-316	374	41	business	business	NOUN
ftr-316	374	42	outside	outside	ADP
ftr-316	374	43	of	of	ADP
ftr-316	374	44	the	the	DET
ftr-316	374	45	united	united	PROPN
ftr-316	374	46	states	states	PROPN
ftr-316	374	47	for	for	ADP
ftr-316	374	48	the	the	DET
ftr-316	374	49	last	last	ADJ
ftr-316	374	50	three	three	NUM
ftr-316	374	51	years	year	NOUN
ftr-316	374	52	preceding	precede	VERB
ftr-316	374	53	the	the	DET
ftr-316	374	54	year	year	NOUN
ftr-316	374	55	in	in	ADP
ftr-316	374	56	which	which	PRON
ftr-316	374	57	the	the	DET
ftr-316	374	58	sale	sale	NOUN
ftr-316	374	59	took	take	VERB
ftr-316	374	60	place	place	NOUN
ftr-316	374	61	.	.	PUNCT
ftr-316	375	1	107	107	NUM
ftr-316	375	2	.	.	PUNCT
ftr-316	375	3	i.r.c	i.r.c	NOUN
ftr-316	375	4	.	.	PUNCT
ftr-316	376	1	§	§	PROPN
ftr-316	376	2	871(a)(2	871(a)(2	NUM
ftr-316	376	3	)	)	PUNCT
ftr-316	376	4	.	.	PUNCT
ftr-316	377	1	108	108	NUM
ftr-316	377	2	.	.	PUNCT
ftr-316	377	3	see	see	VERB
ftr-316	377	4	bittker	bittker	NOUN
ftr-316	377	5	&	&	CCONJ
ftr-316	377	6	lokken	lokken	PROPN
ftr-316	377	7	,	,	PUNCT
ftr-316	377	8	supra	supra	PROPN
ftr-316	377	9	note	note	PROPN
ftr-316	377	10	41	41	NUM
ftr-316	377	11	,	,	PUNCT
ftr-316	377	12	¶	¶	NUM
ftr-316	377	13	67.2.10	67.2.10	NOUN
ftr-316	377	14	,	,	PUNCT
ftr-316	377	15	at	at	ADP
ftr-316	377	16	67–42	67–42	NUM
ftr-316	377	17	.	.	PROPN
ftr-316	377	18	109	109	NUM
ftr-316	377	19	.	.	PUNCT
ftr-316	378	1	the	the	DET
ftr-316	378	2	percentages	percentage	NOUN
ftr-316	378	3	used	use	VERB
ftr-316	378	4	to	to	PART
ftr-316	378	5	illustrate	illustrate	VERB
ftr-316	378	6	the	the	DET
ftr-316	378	7	applicable	applicable	ADJ
ftr-316	378	8	tax	tax	NOUN
ftr-316	378	9	burden	burden	NOUN
ftr-316	378	10	are	be	AUX
ftr-316	378	11	based	base	VERB
ftr-316	378	12	on	on	ADP
ftr-316	378	13	the	the	DET
ftr-316	378	14	author	author	NOUN
ftr-316	378	15	’s	’s	PART
ftr-316	378	16	experience	experience	NOUN
ftr-316	378	17	with	with	ADP
ftr-316	378	18	general	general	ADJ
ftr-316	378	19	international	international	ADJ
ftr-316	378	20	investment	investment	NOUN
ftr-316	378	21	structures	structure	NOUN
ftr-316	378	22	in	in	ADP
ftr-316	378	23	each	each	DET
ftr-316	378	24	country	country	NOUN
ftr-316	378	25	.	.	PUNCT
ftr-316	379	1	2012	2012	NUM
ftr-316	379	2	]	]	X
ftr-316	379	3	u.s	u.s	PROPN
ftr-316	379	4	.	.	PROPN
ftr-316	379	5	and	and	CCONJ
ftr-316	379	6	chile	chile	PROPN
ftr-316	379	7	tax	tax	PROPN
ftr-316	379	8	treaty	treaty	NOUN
ftr-316	379	9	59	59	NUM
ftr-316	379	10	chileco	chileco	NOUN
ftr-316	379	11	’s	’s	PART
ftr-316	379	12	investment	investment	NOUN
ftr-316	379	13	in	in	ADP
ftr-316	379	14	the	the	DET
ftr-316	379	15	u.s	u.s	PROPN
ftr-316	379	16	.	.	PROPN
ftr-316	379	17	usco	usco	PROPN
ftr-316	379	18	’s	’s	PART
ftr-316	379	19	investment	investment	NOUN
ftr-316	379	20	in	in	ADP
ftr-316	379	21	chile	chile	NOUN
ftr-316	379	22	type	type	NOUN
ftr-316	379	23	of	of	ADP
ftr-316	379	24	payment	payment	NOUN
ftr-316	379	25	amount	amount	NOUN
ftr-316	379	26	in	in	ADP
ftr-316	379	27	u.s	u.s	PROPN
ftr-316	379	28	.	.	PROPN
ftr-316	379	29	dollars	dollar	NOUN
ftr-316	379	30	tax	tax	NOUN
ftr-316	379	31	rate	rate	NOUN
ftr-316	379	32	tax	tax	NOUN
ftr-316	379	33	type	type	NOUN
ftr-316	379	34	of	of	ADP
ftr-316	379	35	payment	payment	NOUN
ftr-316	379	36	amount	amount	NOUN
ftr-316	379	37	in	in	ADP
ftr-316	379	38	u.s	u.s	PROPN
ftr-316	379	39	.	.	PROPN
ftr-316	379	40	dollars	dollar	NOUN
ftr-316	379	41	tax	tax	NOUN
ftr-316	379	42	rate	rate	NOUN
ftr-316	379	43	tax	tax	NOUN
ftr-316	379	44	dividends	dividend	NOUN
ftr-316	379	45	40	40	NUM
ftr-316	379	46	30	30	NUM
ftr-316	379	47	%	%	NOUN
ftr-316	379	48	12	12	NUM
ftr-316	379	49	dividends	dividend	NOUN
ftr-316	379	50	40	40	NUM
ftr-316	379	51	15%110	15%110	NUM
ftr-316	379	52	6	6	NUM
ftr-316	379	53	royalties	royalty	NOUN
ftr-316	379	54	30	30	NUM
ftr-316	379	55	30	30	NUM
ftr-316	379	56	%	%	NOUN
ftr-316	379	57	9	9	NUM
ftr-316	379	58	royalties	royalty	NOUN
ftr-316	379	59	30	30	NUM
ftr-316	379	60	30	30	NUM
ftr-316	379	61	%	%	NOUN
ftr-316	379	62	9	9	NUM
ftr-316	379	63	interest	interest	NOUN
ftr-316	379	64	20	20	NUM
ftr-316	379	65	30	30	NUM
ftr-316	379	66	%	%	NOUN
ftr-316	379	67	6	6	NUM
ftr-316	379	68	interest	interest	NOUN
ftr-316	379	69	20	20	NUM
ftr-316	379	70	35	35	NUM
ftr-316	379	71	%	%	NOUN
ftr-316	379	72	7	7	NUM
ftr-316	379	73	services	service	NOUN
ftr-316	379	74	10	10	NUM
ftr-316	379	75	30	30	NUM
ftr-316	379	76	%	%	NOUN
ftr-316	379	77	3	3	NUM
ftr-316	379	78	services	service	NOUN
ftr-316	379	79	10	10	NUM
ftr-316	379	80	20	20	NUM
ftr-316	379	81	%	%	NOUN
ftr-316	379	82	2	2	NUM
ftr-316	379	83	total	total	NOUN
ftr-316	379	84	100	100	NUM
ftr-316	379	85	30	30	NUM
ftr-316	379	86	total	total	NOUN
ftr-316	379	87	100	100	NUM
ftr-316	379	88	24	24	NUM
ftr-316	379	89	as	as	SCONJ
ftr-316	379	90	the	the	DET
ftr-316	379	91	table	table	NOUN
ftr-316	379	92	illustrates	illustrate	VERB
ftr-316	379	93	,	,	PUNCT
ftr-316	379	94	the	the	DET
ftr-316	379	95	current	current	ADJ
ftr-316	379	96	withholding	withholding	NOUN
ftr-316	379	97	tax	tax	NOUN
ftr-316	379	98	on	on	ADP
ftr-316	379	99	investment	investment	NOUN
ftr-316	379	100	income	income	NOUN
ftr-316	379	101	is	be	AUX
ftr-316	379	102	a	a	DET
ftr-316	379	103	fixed	fix	VERB
ftr-316	379	104	rate	rate	NOUN
ftr-316	379	105	in	in	ADP
ftr-316	379	106	the	the	DET
ftr-316	379	107	united	united	PROPN
ftr-316	379	108	states	states	PROPN
ftr-316	379	109	,	,	PUNCT
ftr-316	379	110	but	but	CCONJ
ftr-316	379	111	it	it	PRON
ftr-316	379	112	varies	vary	VERB
ftr-316	379	113	in	in	ADP
ftr-316	379	114	chile	chile	NOUN
ftr-316	379	115	depending	depend	VERB
ftr-316	379	116	on	on	ADP
ftr-316	379	117	the	the	DET
ftr-316	379	118	type	type	NOUN
ftr-316	379	119	of	of	ADP
ftr-316	379	120	income	income	NOUN
ftr-316	379	121	that	that	PRON
ftr-316	379	122	creates	create	VERB
ftr-316	379	123	opportunities	opportunity	NOUN
ftr-316	379	124	for	for	ADP
ftr-316	379	125	advanced	advanced	ADJ
ftr-316	379	126	tax	tax	NOUN
ftr-316	379	127	planning	planning	NOUN
ftr-316	379	128	techniques.111	techniques.111	NOUN
ftr-316	379	129	the	the	DET
ftr-316	379	130	following	follow	VERB
ftr-316	379	131	section	section	NOUN
ftr-316	379	132	will	will	AUX
ftr-316	379	133	review	review	VERB
ftr-316	379	134	the	the	DET
ftr-316	379	135	impact	impact	NOUN
ftr-316	379	136	of	of	ADP
ftr-316	379	137	the	the	DET
ftr-316	379	138	treaty	treaty	NOUN
ftr-316	379	139	on	on	ADP
ftr-316	379	140	current	current	ADJ
ftr-316	379	141	withholding	withholding	NOUN
ftr-316	379	142	tax	tax	NOUN
ftr-316	379	143	to	to	PART
ftr-316	379	144	analyze	analyze	VERB
ftr-316	379	145	its	its	PRON
ftr-316	379	146	potential	potential	ADJ
ftr-316	379	147	effect	effect	NOUN
ftr-316	379	148	on	on	ADP
ftr-316	379	149	reciprocal	reciprocal	ADJ
ftr-316	379	150	fdi	fdi	PROPN
ftr-316	379	151	.	.	PUNCT
ftr-316	380	1	iii	iii	X
ftr-316	380	2	.	.	PUNCT
ftr-316	381	1	the	the	DET
ftr-316	381	2	chile	chile	PROPN
ftr-316	381	3	-	-	PUNCT
ftr-316	381	4	u.s	u.s	PROPN
ftr-316	381	5	.	.	PROPN
ftr-316	381	6	tax	tax	NOUN
ftr-316	381	7	treaty	treaty	NOUN
ftr-316	381	8	the	the	DET
ftr-316	381	9	objective	objective	NOUN
ftr-316	381	10	of	of	ADP
ftr-316	381	11	limiting	limit	VERB
ftr-316	381	12	double	double	ADJ
ftr-316	381	13	taxation	taxation	NOUN
ftr-316	381	14	is	be	AUX
ftr-316	381	15	generally	generally	ADV
ftr-316	381	16	accomplished	accomplish	VERB
ftr-316	381	17	in	in	ADP
ftr-316	381	18	treaties	treaty	NOUN
ftr-316	381	19	by	by	ADP
ftr-316	381	20	each	each	DET
ftr-316	381	21	country	country	NOUN
ftr-316	381	22	agreeing	agree	VERB
ftr-316	381	23	to	to	PART
ftr-316	381	24	limit	limit	VERB
ftr-316	381	25	,	,	PUNCT
ftr-316	381	26	in	in	ADP
ftr-316	381	27	certain	certain	ADJ
ftr-316	381	28	specified	specified	ADJ
ftr-316	381	29	situations	situation	NOUN
ftr-316	381	30	,	,	PUNCT
ftr-316	381	31	its	its	PRON
ftr-316	381	32	right	right	NOUN
ftr-316	381	33	to	to	PART
ftr-316	381	34	tax	tax	NOUN
ftr-316	381	35	income	income	NOUN
ftr-316	381	36	earned	earn	VERB
ftr-316	381	37	from	from	ADP
ftr-316	381	38	its	its	PRON
ftr-316	381	39	territory	territory	NOUN
ftr-316	381	40	by	by	ADP
ftr-316	381	41	residents	resident	NOUN
ftr-316	381	42	of	of	ADP
ftr-316	381	43	the	the	DET
ftr-316	381	44	other	other	ADJ
ftr-316	381	45	country.112	country.112	PROPN
ftr-316	381	46	for	for	ADP
ftr-316	381	47	the	the	DET
ftr-316	381	48	most	most	ADJ
ftr-316	381	49	part	part	NOUN
ftr-316	381	50	,	,	PUNCT
ftr-316	381	51	the	the	DET
ftr-316	381	52	various	various	ADJ
ftr-316	381	53	rate	rate	NOUN
ftr-316	381	54	reductions	reduction	NOUN
ftr-316	381	55	and	and	CCONJ
ftr-316	381	56	exemptions	exemption	NOUN
ftr-316	381	57	by	by	ADP
ftr-316	381	58	the	the	DET
ftr-316	381	59	source	source	NOUN
ftr-316	381	60	country	country	NOUN
ftr-316	381	61	provided	provide	VERB
ftr-316	381	62	in	in	ADP
ftr-316	381	63	the	the	DET
ftr-316	381	64	treaties	treaty	NOUN
ftr-316	381	65	are	be	AUX
ftr-316	381	66	premised	premise	VERB
ftr-316	381	67	on	on	ADP
ftr-316	381	68	the	the	DET
ftr-316	381	69	assumption	assumption	NOUN
ftr-316	381	70	that	that	SCONJ
ftr-316	381	71	the	the	DET
ftr-316	381	72	country	country	NOUN
ftr-316	381	73	of	of	ADP
ftr-316	381	74	residence	residence	NOUN
ftr-316	381	75	will	will	AUX
ftr-316	381	76	tax	tax	VERB
ftr-316	381	77	the	the	DET
ftr-316	381	78	income	income	NOUN
ftr-316	381	79	in	in	ADP
ftr-316	381	80	any	any	DET
ftr-316	381	81	event	event	NOUN
ftr-316	381	82	at	at	ADP
ftr-316	381	83	levels	level	NOUN
ftr-316	381	84	comparable	comparable	ADJ
ftr-316	381	85	to	to	ADP
ftr-316	381	86	those	those	PRON
ftr-316	381	87	imposed	impose	VERB
ftr-316	381	88	by	by	ADP
ftr-316	381	89	the	the	DET
ftr-316	381	90	source	source	NOUN
ftr-316	381	91	country	country	NOUN
ftr-316	381	92	on	on	ADP
ftr-316	381	93	its	its	PRON
ftr-316	381	94	residents.113	residents.113	NOUN
ftr-316	381	95	1	1	NUM
ftr-316	381	96	.	.	PUNCT
ftr-316	381	97	historic	historic	ADJ
ftr-316	381	98	background	background	NOUN
ftr-316	381	99	the	the	DET
ftr-316	381	100	first	first	ADJ
ftr-316	381	101	tax	tax	NOUN
ftr-316	381	102	treaty	treaty	NOUN
ftr-316	381	103	signed	sign	VERB
ftr-316	381	104	by	by	ADP
ftr-316	381	105	chile	chile	PROPN
ftr-316	381	106	was	be	AUX
ftr-316	381	107	the	the	DET
ftr-316	381	108	convention	convention	NOUN
ftr-316	381	109	between	between	ADP
ftr-316	381	110	chile	chile	PROPN
ftr-316	381	111	and	and	CCONJ
ftr-316	381	112	argentina	argentina	PROPN
ftr-316	381	113	for	for	ADP
ftr-316	381	114	the	the	DET
ftr-316	381	115	avoidance	avoidance	NOUN
ftr-316	381	116	of	of	ADP
ftr-316	381	117	double	double	ADJ
ftr-316	381	118	taxation	taxation	NOUN
ftr-316	381	119	signed	sign	VERB
ftr-316	381	120	in	in	ADP
ftr-316	381	121	1976	1976	NUM
ftr-316	381	122	110	110	NUM
ftr-316	381	123	.	.	PUNCT
ftr-316	382	1	this	this	DET
ftr-316	382	2	rate	rate	NOUN
ftr-316	382	3	is	be	AUX
ftr-316	382	4	calculated	calculate	VERB
ftr-316	382	5	as	as	ADP
ftr-316	382	6	the	the	DET
ftr-316	382	7	difference	difference	NOUN
ftr-316	382	8	between	between	ADP
ftr-316	382	9	the	the	DET
ftr-316	382	10	additional	additional	ADJ
ftr-316	382	11	tax	tax	NOUN
ftr-316	382	12	of	of	ADP
ftr-316	382	13	35	35	NUM
ftr-316	382	14	percent	percent	NOUN
ftr-316	382	15	and	and	CCONJ
ftr-316	382	16	the	the	DET
ftr-316	382	17	current	current	ADJ
ftr-316	382	18	first	first	ADJ
ftr-316	382	19	category	category	NOUN
ftr-316	382	20	tax	tax	NOUN
ftr-316	382	21	of	of	ADP
ftr-316	382	22	20	20	NUM
ftr-316	382	23	percent	percent	NOUN
ftr-316	382	24	.	.	PUNCT
ftr-316	383	1	111	111	NUM
ftr-316	383	2	.	.	PUNCT
ftr-316	384	1	this	this	DET
ftr-316	384	2	effect	effect	NOUN
ftr-316	384	3	is	be	AUX
ftr-316	384	4	even	even	ADV
ftr-316	384	5	greater	great	ADJ
ftr-316	384	6	if	if	SCONJ
ftr-316	384	7	the	the	DET
ftr-316	384	8	structure	structure	NOUN
ftr-316	384	9	includes	include	VERB
ftr-316	384	10	a	a	DET
ftr-316	384	11	back	back	NOUN
ftr-316	384	12	-	-	PUNCT
ftr-316	384	13	to	to	ADP
ftr-316	384	14	-	-	PUNCT
ftr-316	384	15	back	back	ADP
ftr-316	384	16	scheme	scheme	NOUN
ftr-316	384	17	that	that	PRON
ftr-316	384	18	reduces	reduce	VERB
ftr-316	384	19	the	the	DET
ftr-316	384	20	withholding	withholding	NOUN
ftr-316	384	21	tax	tax	NOUN
ftr-316	384	22	on	on	ADP
ftr-316	384	23	interest	interest	NOUN
ftr-316	384	24	to	to	ADP
ftr-316	384	25	4	4	NUM
ftr-316	384	26	percent	percent	NOUN
ftr-316	384	27	.	.	PUNCT
ftr-316	385	1	as	as	SCONJ
ftr-316	385	2	mentioned	mention	VERB
ftr-316	385	3	in	in	ADP
ftr-316	385	4	section	section	NOUN
ftr-316	385	5	ii.3	ii.3	PROPN
ftr-316	385	6	,	,	PUNCT
ftr-316	385	7	this	this	DET
ftr-316	385	8	type	type	NOUN
ftr-316	385	9	of	of	ADP
ftr-316	385	10	structure	structure	NOUN
ftr-316	385	11	is	be	AUX
ftr-316	385	12	accepted	accept	VERB
ftr-316	385	13	by	by	ADP
ftr-316	385	14	the	the	DET
ftr-316	385	15	l.i.r	l.i.r	NOUN
ftr-316	385	16	.	.	PUNCT
ftr-316	386	1	if	if	SCONJ
ftr-316	386	2	it	it	PRON
ftr-316	386	3	meets	meet	VERB
ftr-316	386	4	the	the	DET
ftr-316	386	5	objective	objective	ADJ
ftr-316	386	6	3:1	3:1	NUM
ftr-316	386	7	debt	debt	NOUN
ftr-316	386	8	/	/	SYM
ftr-316	386	9	equity	equity	NOUN
ftr-316	386	10	ratio	ratio	NOUN
ftr-316	386	11	.	.	PUNCT
ftr-316	387	1	112	112	NUM
ftr-316	387	2	.	.	PUNCT
ftr-316	388	1	dagan	dagan	PROPN
ftr-316	388	2	,	,	PUNCT
ftr-316	388	3	supra	supra	PROPN
ftr-316	388	4	note	note	PROPN
ftr-316	388	5	9	9	NUM
ftr-316	388	6	,	,	PUNCT
ftr-316	388	7	at	at	ADP
ftr-316	388	8	364	364	NUM
ftr-316	388	9	.	.	NOUN
ftr-316	388	10	113	113	NUM
ftr-316	388	11	.	.	PUNCT
ftr-316	389	1	however	however	ADV
ftr-316	389	2	,	,	PUNCT
ftr-316	389	3	this	this	DET
ftr-316	389	4	objective	objective	NOUN
ftr-316	389	5	is	be	AUX
ftr-316	389	6	not	not	PART
ftr-316	389	7	always	always	ADV
ftr-316	389	8	achieved	achieve	VERB
ftr-316	389	9	because	because	SCONJ
ftr-316	389	10	the	the	DET
ftr-316	389	11	resident	resident	ADJ
ftr-316	389	12	country	country	NOUN
ftr-316	389	13	is	be	AUX
ftr-316	389	14	not	not	PART
ftr-316	389	15	obligated	obligate	VERB
ftr-316	389	16	to	to	PART
ftr-316	389	17	tax	tax	NOUN
ftr-316	389	18	income	income	NOUN
ftr-316	389	19	that	that	PRON
ftr-316	389	20	was	be	AUX
ftr-316	389	21	tax	tax	NOUN
ftr-316	389	22	exempt	exempt	ADJ
ftr-316	389	23	in	in	ADP
ftr-316	389	24	the	the	DET
ftr-316	389	25	source	source	NOUN
ftr-316	389	26	country	country	NOUN
ftr-316	389	27	.	.	PUNCT
ftr-316	390	1	michael	michael	PROPN
ftr-316	390	2	lang	lang	PROPN
ftr-316	390	3	,	,	PUNCT
ftr-316	390	4	general	general	ADJ
ftr-316	390	5	report	report	NOUN
ftr-316	390	6	on	on	ADP
ftr-316	390	7	double	double	ADJ
ftr-316	390	8	non	non	NOUN
ftr-316	390	9	-	-	NOUN
ftr-316	390	10	taxation	taxation	ADJ
ftr-316	390	11	,	,	PUNCT
ftr-316	390	12	89a	89a	NOUN
ftr-316	390	13	cahiers	cahier	NOUN
ftr-316	390	14	de	de	X
ftr-316	390	15	droit	droit	X
ftr-316	390	16	fiscal	fiscal	ADJ
ftr-316	390	17	int’l	int’l	NUM
ftr-316	390	18	(	(	PUNCT
ftr-316	390	19	2004	2004	NUM
ftr-316	390	20	)	)	PUNCT
ftr-316	390	21	(	(	PUNCT
ftr-316	390	22	austria	austria	PROPN
ftr-316	390	23	)	)	PUNCT
ftr-316	390	24	(	(	PUNCT
ftr-316	390	25	explaining	explain	VERB
ftr-316	390	26	that	that	SCONJ
ftr-316	390	27	this	this	DET
ftr-316	390	28	consequence	consequence	NOUN
ftr-316	390	29	is	be	AUX
ftr-316	390	30	an	an	DET
ftr-316	390	31	example	example	NOUN
ftr-316	390	32	of	of	ADP
ftr-316	390	33	a	a	DET
ftr-316	390	34	treaty	treaty	NOUN
ftr-316	390	35	causing	cause	VERB
ftr-316	390	36	double	double	ADJ
ftr-316	390	37	non	non	NOUN
ftr-316	390	38	-	-	NOUN
ftr-316	390	39	taxation	taxation	NOUN
ftr-316	390	40	for	for	ADP
ftr-316	390	41	the	the	DET
ftr-316	390	42	taxpayer	taxpayer	NOUN
ftr-316	390	43	)	)	PUNCT
ftr-316	390	44	.	.	PUNCT
ftr-316	391	1	60	60	NUM
ftr-316	391	2	florida	florida	PROPN
ftr-316	391	3	tax	tax	NOUN
ftr-316	391	4	review	review	NOUN
ftr-316	391	5	[	[	X
ftr-316	391	6	vol.13:2	vol.13:2	NOUN
ftr-316	391	7	and	and	CCONJ
ftr-316	391	8	in	in	ADP
ftr-316	391	9	force	force	NOUN
ftr-316	391	10	since	since	SCONJ
ftr-316	391	11	1986.114	1986.114	NUM
ftr-316	391	12	this	this	DET
ftr-316	391	13	treaty	treaty	NOUN
ftr-316	391	14	follows	follow	VERB
ftr-316	391	15	the	the	DET
ftr-316	391	16	exemption	exemption	NOUN
ftr-316	391	17	method	method	NOUN
ftr-316	391	18	as	as	ADP
ftr-316	391	19	a	a	DET
ftr-316	391	20	system	system	NOUN
ftr-316	391	21	to	to	PART
ftr-316	391	22	avoid	avoid	VERB
ftr-316	391	23	double	double	ADJ
ftr-316	391	24	taxation	taxation	NOUN
ftr-316	391	25	and	and	CCONJ
ftr-316	391	26	uses	use	VERB
ftr-316	391	27	as	as	ADP
ftr-316	391	28	a	a	DET
ftr-316	391	29	reference	reference	NOUN
ftr-316	391	30	a	a	DET
ftr-316	391	31	model	model	NOUN
ftr-316	391	32	from	from	ADP
ftr-316	391	33	the	the	DET
ftr-316	391	34	andes	andes	PROPN
ftr-316	391	35	pact	pact	NOUN
ftr-316	391	36	(	(	PUNCT
ftr-316	391	37	pacto	pacto	PROPN
ftr-316	391	38	andino),115	andino),115	PROPN
ftr-316	391	39	although	although	SCONJ
ftr-316	391	40	,	,	PUNCT
ftr-316	391	41	it	it	PRON
ftr-316	391	42	also	also	ADV
ftr-316	391	43	has	have	VERB
ftr-316	391	44	several	several	ADJ
ftr-316	391	45	sourcing	sourcing	NOUN
ftr-316	391	46	rules	rule	NOUN
ftr-316	391	47	of	of	ADP
ftr-316	391	48	its	its	PRON
ftr-316	391	49	own.116	own.116	ADJ
ftr-316	391	50	since	since	SCONJ
ftr-316	391	51	the	the	DET
ftr-316	391	52	signing	signing	NOUN
ftr-316	391	53	of	of	ADP
ftr-316	391	54	this	this	DET
ftr-316	391	55	convention	convention	NOUN
ftr-316	391	56	,	,	PUNCT
ftr-316	391	57	all	all	DET
ftr-316	391	58	treaties	treaty	NOUN
ftr-316	391	59	signed	sign	VERB
ftr-316	391	60	by	by	ADP
ftr-316	391	61	chile	chile	PROPN
ftr-316	391	62	have	have	AUX
ftr-316	391	63	mainly	mainly	ADV
ftr-316	391	64	been	be	AUX
ftr-316	391	65	based	base	VERB
ftr-316	391	66	on	on	ADP
ftr-316	391	67	the	the	DET
ftr-316	391	68	oecd	oecd	PROPN
ftr-316	391	69	model	model	PROPN
ftr-316	391	70	tax	tax	NOUN
ftr-316	391	71	convention	convention	NOUN
ftr-316	391	72	on	on	ADP
ftr-316	391	73	income	income	NOUN
ftr-316	391	74	and	and	CCONJ
ftr-316	391	75	capital	capital	NOUN
ftr-316	391	76	(	(	PUNCT
ftr-316	391	77	oecd	oecd	PROPN
ftr-316	391	78	model).117	model).117	PROPN
ftr-316	391	79	this	this	DET
ftr-316	391	80	model	model	NOUN
ftr-316	391	81	was	be	AUX
ftr-316	391	82	created	create	VERB
ftr-316	391	83	in	in	ADP
ftr-316	391	84	1963	1963	NUM
ftr-316	391	85	and	and	CCONJ
ftr-316	391	86	,	,	PUNCT
ftr-316	391	87	together	together	ADV
ftr-316	391	88	with	with	ADP
ftr-316	391	89	its	its	PRON
ftr-316	391	90	commentaries	commentary	NOUN
ftr-316	391	91	,	,	PUNCT
ftr-316	391	92	has	have	AUX
ftr-316	391	93	been	be	AUX
ftr-316	391	94	updated	update	VERB
ftr-316	391	95	several	several	ADJ
ftr-316	391	96	times	time	NOUN
ftr-316	391	97	,	,	PUNCT
ftr-316	391	98	the	the	DET
ftr-316	391	99	last	last	ADJ
ftr-316	391	100	of	of	ADP
ftr-316	391	101	which	which	PRON
ftr-316	391	102	occurred	occur	VERB
ftr-316	391	103	in	in	ADP
ftr-316	391	104	2010.118	2010.118	NUM
ftr-316	391	105	on	on	ADP
ftr-316	391	106	the	the	DET
ftr-316	391	107	other	other	ADJ
ftr-316	391	108	hand	hand	NOUN
ftr-316	391	109	,	,	PUNCT
ftr-316	391	110	while	while	SCONJ
ftr-316	391	111	a	a	DET
ftr-316	391	112	member	member	NOUN
ftr-316	391	113	of	of	ADP
ftr-316	391	114	the	the	DET
ftr-316	391	115	oecd	oecd	PROPN
ftr-316	391	116	,	,	PUNCT
ftr-316	391	117	the	the	DET
ftr-316	391	118	united	united	PROPN
ftr-316	391	119	states	states	PROPN
ftr-316	391	120	opted	opt	VERB
ftr-316	391	121	to	to	PART
ftr-316	391	122	promulgate	promulgate	VERB
ftr-316	391	123	its	its	PRON
ftr-316	391	124	own	own	ADJ
ftr-316	391	125	model	model	NOUN
ftr-316	391	126	in	in	ADP
ftr-316	391	127	1981	1981	NUM
ftr-316	391	128	,	,	PUNCT
ftr-316	391	129	which	which	PRON
ftr-316	391	130	was	be	AUX
ftr-316	391	131	modified	modify	VERB
ftr-316	391	132	in	in	ADP
ftr-316	391	133	1996	1996	NUM
ftr-316	391	134	and	and	CCONJ
ftr-316	391	135	2006	2006	NUM
ftr-316	391	136	,	,	PUNCT
ftr-316	391	137	including	include	VERB
ftr-316	391	138	its	its	PRON
ftr-316	391	139	technical	technical	ADJ
ftr-316	391	140	explanations.119	explanations.119	NOUN
ftr-316	391	141	this	this	DET
ftr-316	391	142	model	model	NOUN
ftr-316	391	143	is	be	AUX
ftr-316	391	144	substantially	substantially	ADV
ftr-316	391	145	similar	similar	ADJ
ftr-316	391	146	to	to	ADP
ftr-316	391	147	the	the	DET
ftr-316	391	148	oecd	oecd	PROPN
ftr-316	391	149	model	model	NOUN
ftr-316	391	150	.	.	PUNCT
ftr-316	392	1	however	however	ADV
ftr-316	392	2	,	,	PUNCT
ftr-316	392	3	it	it	PRON
ftr-316	392	4	contains	contain	VERB
ftr-316	392	5	several	several	ADJ
ftr-316	392	6	differences	difference	NOUN
ftr-316	392	7	that	that	PRON
ftr-316	392	8	affect	affect	VERB
ftr-316	392	9	the	the	DET
ftr-316	392	10	taxation	taxation	NOUN
ftr-316	392	11	of	of	ADP
ftr-316	392	12	business	business	NOUN
ftr-316	392	13	and	and	CCONJ
ftr-316	392	14	investment	investment	NOUN
ftr-316	392	15	income	income	NOUN
ftr-316	392	16	,	,	PUNCT
ftr-316	392	17	including	include	VERB
ftr-316	392	18	differences	difference	NOUN
ftr-316	392	19	in	in	ADP
ftr-316	392	20	withholding	withholding	NOUN
ftr-316	392	21	rates	rate	NOUN
ftr-316	392	22	,	,	PUNCT
ftr-316	392	23	the	the	DET
ftr-316	392	24	power	power	NOUN
ftr-316	392	25	of	of	ADP
ftr-316	392	26	taxation	taxation	NOUN
ftr-316	392	27	of	of	ADP
ftr-316	392	28	the	the	DET
ftr-316	392	29	united	united	PROPN
ftr-316	392	30	states	states	PROPN
ftr-316	392	31	with	with	ADP
ftr-316	392	32	respect	respect	NOUN
ftr-316	392	33	to	to	ADP
ftr-316	392	34	its	its	PRON
ftr-316	392	35	citizens	citizen	NOUN
ftr-316	392	36	without	without	ADP
ftr-316	392	37	regard	regard	NOUN
ftr-316	392	38	to	to	ADP
ftr-316	392	39	their	their	PRON
ftr-316	392	40	residence	residence	NOUN
ftr-316	392	41	(	(	PUNCT
ftr-316	392	42	“	"	PUNCT
ftr-316	392	43	saving	save	VERB
ftr-316	392	44	clause	clause	NOUN
ftr-316	392	45	”	"	PUNCT
ftr-316	392	46	)	)	PUNCT
ftr-316	392	47	,	,	PUNCT
ftr-316	392	48	and	and	CCONJ
ftr-316	392	49	provisions	provision	NOUN
ftr-316	392	50	related	relate	VERB
ftr-316	392	51	to	to	ADP
ftr-316	392	52	the	the	DET
ftr-316	392	53	limitation	limitation	NOUN
ftr-316	392	54	of	of	ADP
ftr-316	392	55	benefits.120	benefits.120	PROPN
ftr-316	392	56	114	114	NUM
ftr-316	392	57	.	.	PUNCT
ftr-316	393	1	see	see	VERB
ftr-316	393	2	convenio	convenio	PROPN
ftr-316	393	3	entre	entre	PROPN
ftr-316	393	4	la	la	PROPN
ftr-316	393	5	república	república	PROPN
ftr-316	393	6	de	de	PROPN
ftr-316	393	7	argentina	argentina	PROPN
ftr-316	393	8	y	y	PROPN
ftr-316	393	9	la	la	PROPN
ftr-316	393	10	república	república	PROPN
ftr-316	393	11	de	de	PROPN
ftr-316	393	12	chile	chile	PROPN
ftr-316	393	13	para	para	PROPN
ftr-316	393	14	evitar	evitar	PROPN
ftr-316	393	15	la	la	PROPN
ftr-316	393	16	doble	doble	PROPN
ftr-316	393	17	tributación	tributación	PROPN
ftr-316	393	18	en	en	PROPN
ftr-316	393	19	materia	materia	PROPN
ftr-316	393	20	de	de	PROPN
ftr-316	393	21	impuestos	impuestos	PROPN
ftr-316	393	22	sobre	sobre	PROPN
ftr-316	393	23	la	la	PROPN
ftr-316	393	24	renta	renta	PROPN
ftr-316	393	25	,	,	PUNCT
ftr-316	393	26	ganancia	ganancia	PROPN
ftr-316	393	27	o	o	PROPN
ftr-316	393	28	beneficio	beneficio	VERB
ftr-316	393	29	y	y	PROPN
ftr-316	393	30	sobre	sobre	PROPN
ftr-316	393	31	el	el	PROPN
ftr-316	393	32	capital	capital	PROPN
ftr-316	393	33	y	y	PROPN
ftr-316	393	34	el	el	PROPN
ftr-316	393	35	patrimonio	patrimonio	PROPN
ftr-316	394	1	[	[	X
ftr-316	394	2	agreement	agreement	NOUN
ftr-316	394	3	for	for	ADP
ftr-316	394	4	the	the	DET
ftr-316	394	5	avoidance	avoidance	NOUN
ftr-316	394	6	of	of	ADP
ftr-316	394	7	double	double	ADJ
ftr-316	394	8	taxation	taxation	NOUN
ftr-316	394	9	between	between	ADP
ftr-316	394	10	argentina	argentina	PROPN
ftr-316	394	11	&	&	CCONJ
ftr-316	394	12	chile	chile	PROPN
ftr-316	394	13	]	]	PUNCT
ftr-316	394	14	,	,	PUNCT
ftr-316	394	15	arg.-chile	arg.-chile	ADP
ftr-316	394	16	,	,	PUNCT
ftr-316	394	17	nov	nov	PROPN
ftr-316	394	18	.	.	PROPN
ftr-316	394	19	13	13	NUM
ftr-316	394	20	,	,	PUNCT
ftr-316	394	21	1976	1976	NUM
ftr-316	394	22	,	,	PUNCT
ftr-316	394	23	http://www.sii.cl/pagina/	http://www.sii.cl/pagina/	PROPN
ftr-316	394	24	jurisprudencia	jurisprudencia	NOUN
ftr-316	394	25	/	/	SYM
ftr-316	394	26	convenios	convenio	NOUN
ftr-316	394	27	/	/	SYM
ftr-316	394	28	chileargen.htm	chileargen.htm	X
ftr-316	394	29	115	115	NUM
ftr-316	394	30	.	.	PUNCT
ftr-316	394	31	comm’n	comm’n	NOUN
ftr-316	394	32	of	of	ADP
ftr-316	394	33	the	the	DET
ftr-316	394	34	cartagena	cartagena	PROPN
ftr-316	394	35	agreement	agreement	NOUN
ftr-316	394	36	[	[	X
ftr-316	394	37	cca	cca	X
ftr-316	394	38	]	]	X
ftr-316	394	39	decision	decision	NOUN
ftr-316	394	40	40	40	NUM
ftr-316	394	41	(	(	PUNCT
ftr-316	394	42	1971	1971	NUM
ftr-316	394	43	)	)	PUNCT
ftr-316	394	44	reprinted	reprint	VERB
ftr-316	394	45	in	in	ADP
ftr-316	394	46	ordenamiento	ordenamiento	ADP
ftr-316	394	47	juridico	juridico	PROPN
ftr-316	394	48	de	de	PROPN
ftr-316	394	49	acuerdo	acuerdo	PROPN
ftr-316	394	50	cartagena	cartagena	PROPN
ftr-316	394	51	,	,	PUNCT
ftr-316	394	52	decisiones	decisione	VERB
ftr-316	394	53	1	1	NUM
ftr-316	394	54	–	–	PUNCT
ftr-316	394	55	90	90	NUM
ftr-316	394	56	,	,	PUNCT
ftr-316	394	57	110–30	110–30	NUM
ftr-316	394	58	(	(	PUNCT
ftr-316	394	59	junta	junta	PROPN
ftr-316	394	60	del	del	PROPN
ftr-316	394	61	acuerdo	acuerdo	PROPN
ftr-316	394	62	de	de	PROPN
ftr-316	394	63	cartagena	cartagena	PROPN
ftr-316	394	64	,	,	PUNCT
ftr-316	394	65	1982	1982	NUM
ftr-316	394	66	)	)	PUNCT
ftr-316	394	67	,	,	PUNCT
ftr-316	395	1	http://www.comunidadandina	http://www.comunidadandina	PROPN
ftr-316	395	2	.	.	PUNCT
ftr-316	395	3	org	org	PROPN
ftr-316	395	4	/	/	SYM
ftr-316	395	5	ingles	ingles	PROPN
ftr-316	395	6	/	/	SYM
ftr-316	395	7	normativa	normativa	PROPN
ftr-316	395	8	/	/	SYM
ftr-316	395	9	d040e.htm	d040e.htm	PROPN
ftr-316	395	10	(	(	PUNCT
ftr-316	395	11	approval	approval	NOUN
ftr-316	395	12	of	of	ADP
ftr-316	395	13	the	the	DET
ftr-316	395	14	agreement	agreement	NOUN
ftr-316	395	15	among	among	ADP
ftr-316	395	16	member	member	NOUN
ftr-316	395	17	countries	country	NOUN
ftr-316	395	18	to	to	PART
ftr-316	395	19	avoid	avoid	VERB
ftr-316	395	20	double	double	ADJ
ftr-316	395	21	taxation	taxation	NOUN
ftr-316	395	22	and	and	CCONJ
ftr-316	395	23	of	of	ADP
ftr-316	395	24	the	the	DET
ftr-316	395	25	standard	standard	ADJ
ftr-316	395	26	agreement	agreement	NOUN
ftr-316	395	27	for	for	ADP
ftr-316	395	28	executing	execute	VERB
ftr-316	395	29	agreements	agreement	NOUN
ftr-316	395	30	on	on	ADP
ftr-316	395	31	double	double	ADJ
ftr-316	395	32	taxation	taxation	NOUN
ftr-316	395	33	between	between	ADP
ftr-316	395	34	member	member	NOUN
ftr-316	395	35	countries	country	NOUN
ftr-316	395	36	and	and	CCONJ
ftr-316	395	37	other	other	ADJ
ftr-316	395	38	states	state	NOUN
ftr-316	395	39	outside	outside	ADP
ftr-316	395	40	the	the	DET
ftr-316	395	41	subregion	subregion	NOUN
ftr-316	395	42	)	)	PUNCT
ftr-316	395	43	.	.	PUNCT
ftr-316	396	1	116	116	NUM
ftr-316	396	2	.	.	PUNCT
ftr-316	397	1	rivas	rivas	PROPN
ftr-316	397	2	norberto	norberto	PROPN
ftr-316	397	3	,	,	PUNCT
ftr-316	397	4	doble	doble	PROPN
ftr-316	397	5	tributación	tributación	PROPN
ftr-316	397	6	internacional	internacional	PROPN
ftr-316	398	1	[	[	X
ftr-316	398	2	double	double	ADJ
ftr-316	398	3	international	international	ADJ
ftr-316	398	4	taxation	taxation	NOUN
ftr-316	398	5	]	]	PUNCT
ftr-316	398	6	(	(	PUNCT
ftr-316	398	7	2002	2002	NUM
ftr-316	398	8	)	)	PUNCT
ftr-316	398	9	(	(	PUNCT
ftr-316	398	10	chile	chile	PROPN
ftr-316	398	11	)	)	PUNCT
ftr-316	398	12	.	.	PUNCT
ftr-316	399	1	117	117	NUM
ftr-316	399	2	.	.	PUNCT
ftr-316	400	1	see	see	VERB
ftr-316	400	2	oecd	oecd	PROPN
ftr-316	400	3	,	,	PUNCT
ftr-316	400	4	supra	supra	PROPN
ftr-316	400	5	note	note	NOUN
ftr-316	400	6	10	10	NUM
ftr-316	400	7	.	.	PUNCT
ftr-316	401	1	118	118	NUM
ftr-316	401	2	.	.	PUNCT
ftr-316	402	1	the	the	DET
ftr-316	402	2	2010	2010	NUM
ftr-316	402	3	update	update	NOUN
ftr-316	402	4	included	include	VERB
ftr-316	402	5	changes	change	NOUN
ftr-316	402	6	to	to	ADP
ftr-316	402	7	the	the	DET
ftr-316	402	8	attribution	attribution	NOUN
ftr-316	402	9	of	of	ADP
ftr-316	402	10	profits	profit	NOUN
ftr-316	402	11	for	for	ADP
ftr-316	402	12	permanent	permanent	ADJ
ftr-316	402	13	establishments	establishment	NOUN
ftr-316	402	14	,	,	PUNCT
ftr-316	402	15	tax	tax	NOUN
ftr-316	402	16	benefits	benefit	NOUN
ftr-316	402	17	for	for	ADP
ftr-316	402	18	collective	collective	ADJ
ftr-316	402	19	investment	investment	NOUN
ftr-316	402	20	vehicles	vehicle	NOUN
ftr-316	402	21	,	,	PUNCT
ftr-316	402	22	and	and	CCONJ
ftr-316	402	23	other	other	ADJ
ftr-316	402	24	minor	minor	ADJ
ftr-316	402	25	issues	issue	NOUN
ftr-316	402	26	related	relate	VERB
ftr-316	402	27	to	to	ADP
ftr-316	402	28	telecommunication	telecommunication	NOUN
ftr-316	402	29	services	service	NOUN
ftr-316	402	30	and	and	CCONJ
ftr-316	402	31	employment	employment	NOUN
ftr-316	402	32	income	income	NOUN
ftr-316	402	33	.	.	PUNCT
ftr-316	403	1	see	see	VERB
ftr-316	403	2	oecd	oecd	PROPN
ftr-316	403	3	,	,	PUNCT
ftr-316	403	4	the	the	DET
ftr-316	403	5	oecd	oecd	PROPN
ftr-316	403	6	approves	approve	VERB
ftr-316	403	7	the	the	DET
ftr-316	403	8	2008	2008	NUM
ftr-316	403	9	update	update	NOUN
ftr-316	403	10	to	to	ADP
ftr-316	403	11	the	the	DET
ftr-316	403	12	model	model	NOUN
ftr-316	403	13	tax	tax	NOUN
ftr-316	403	14	convention	convention	PROPN
ftr-316	403	15	,	,	PUNCT
ftr-316	403	16	http://www.oecd.org/document/32/0,3746,en_2649_33747_45689952_1_1_1_1,00	http://www.oecd.org/document/32/0,3746,en_2649_33747_45689952_1_1_1_1,00	PROPN
ftr-316	403	17	.	.	PUNCT
ftr-316	404	1	html	html	NOUN
ftr-316	404	2	(	(	PUNCT
ftr-316	404	3	last	last	ADV
ftr-316	404	4	visited	visit	VERB
ftr-316	404	5	june	june	PROPN
ftr-316	404	6	29	29	NUM
ftr-316	404	7	,	,	PUNCT
ftr-316	404	8	2011	2011	NUM
ftr-316	404	9	)	)	PUNCT
ftr-316	404	10	.	.	PUNCT
ftr-316	405	1	119	119	NUM
ftr-316	405	2	.	.	PUNCT
ftr-316	406	1	u.s	u.s	PROPN
ftr-316	406	2	.	.	PROPN
ftr-316	406	3	treasury	treasury	PROPN
ftr-316	406	4	united	united	PROPN
ftr-316	406	5	states	states	PROPN
ftr-316	406	6	model	model	VERB
ftr-316	406	7	technical	technical	ADJ
ftr-316	406	8	explanations	explanation	NOUN
ftr-316	406	9	accompanying	accompany	VERB
ftr-316	406	10	the	the	DET
ftr-316	406	11	united	united	PROPN
ftr-316	406	12	states	states	PROPN
ftr-316	406	13	model	model	PROPN
ftr-316	406	14	income	income	PROPN
ftr-316	406	15	tax	tax	PROPN
ftr-316	406	16	convention	convention	PROPN
ftr-316	406	17	of	of	ADP
ftr-316	406	18	november	november	PROPN
ftr-316	406	19	15	15	NUM
ftr-316	406	20	,	,	PUNCT
ftr-316	406	21	2006	2006	NUM
ftr-316	406	22	[	[	X
ftr-316	406	23	hereinafter	hereinafter	NOUN
ftr-316	406	24	u.s	u.s	PROPN
ftr-316	406	25	.	.	PROPN
ftr-316	406	26	2006	2006	NUM
ftr-316	406	27	model	model	NOUN
ftr-316	406	28	technical	technical	ADJ
ftr-316	406	29	explanations	explanation	NOUN
ftr-316	406	30	]	]	PUNCT
ftr-316	406	31	,	,	PUNCT
ftr-316	406	32	in	in	ADP
ftr-316	406	33	martin	martin	PROPN
ftr-316	406	34	b.	b.	PROPN
ftr-316	406	35	title	title	PROPN
ftr-316	406	36	&	&	CCONJ
ftr-316	406	37	reuven	reuven	PROPN
ftr-316	406	38	s.	s.	PROPN
ftr-316	406	39	avi	avi	PROPN
ftr-316	406	40	-	-	PUNCT
ftr-316	406	41	yonah	yonah	PROPN
ftr-316	406	42	,	,	PUNCT
ftr-316	406	43	the	the	DET
ftr-316	406	44	integrated	integrate	VERB
ftr-316	406	45	2006	2006	NUM
ftr-316	406	46	united	united	PROPN
ftr-316	406	47	states	states	PROPN
ftr-316	406	48	model	model	PROPN
ftr-316	406	49	income	income	PROPN
ftr-316	406	50	tax	tax	NOUN
ftr-316	406	51	treaty	treaty	NOUN
ftr-316	406	52	255	255	NUM
ftr-316	406	53	-	-	SYM
ftr-316	406	54	350	350	NUM
ftr-316	406	55	(	(	PUNCT
ftr-316	406	56	vandeplas	vandeplas	INTJ
ftr-316	406	57	publishing	publish	VERB
ftr-316	406	58	ed	ed	NOUN
ftr-316	406	59	.	.	PROPN
ftr-316	406	60	2008	2008	NUM
ftr-316	406	61	)	)	PUNCT
ftr-316	406	62	.	.	PUNCT
ftr-316	407	1	120	120	NUM
ftr-316	407	2	.	.	PUNCT
ftr-316	408	1	see	see	VERB
ftr-316	408	2	martin	martin	PROPN
ftr-316	408	3	b.	b.	PROPN
ftr-316	408	4	title	title	PROPN
ftr-316	408	5	&	&	CCONJ
ftr-316	408	6	reuven	reuven	PROPN
ftr-316	408	7	s.	s.	PROPN
ftr-316	408	8	avi	avi	PROPN
ftr-316	408	9	-	-	PUNCT
ftr-316	408	10	yonah	yonah	PROPN
ftr-316	408	11	,	,	PUNCT
ftr-316	408	12	the	the	DET
ftr-316	408	13	integrated	integrate	VERB
ftr-316	408	14	2006	2006	NUM
ftr-316	408	15	united	united	PROPN
ftr-316	408	16	states	states	PROPN
ftr-316	408	17	model	model	PROPN
ftr-316	408	18	income	income	PROPN
ftr-316	408	19	tax	tax	PROPN
ftr-316	408	20	treaty	treaty	NOUN
ftr-316	408	21	1–199	1–199	NUM
ftr-316	408	22	(	(	PUNCT
ftr-316	408	23	vandeplas	vandeplas	PROPN
ftr-316	408	24	publishing	publish	VERB
ftr-316	408	25	ed	ed	NOUN
ftr-316	408	26	.	.	PROPN
ftr-316	408	27	2008	2008	NUM
ftr-316	408	28	)	)	PUNCT
ftr-316	408	29	.	.	PUNCT
ftr-316	409	1	2012	2012	NUM
ftr-316	409	2	]	]	X
ftr-316	409	3	u.s	u.s	PROPN
ftr-316	409	4	.	.	PROPN
ftr-316	409	5	and	and	CCONJ
ftr-316	409	6	chile	chile	PROPN
ftr-316	409	7	tax	tax	PROPN
ftr-316	409	8	treaty	treaty	NOUN
ftr-316	409	9	61	61	NUM
ftr-316	409	10	u.s	u.s	PROPN
ftr-316	409	11	.	.	PROPN
ftr-316	409	12	tax	tax	PROPN
ftr-316	409	13	treaty	treaty	NOUN
ftr-316	409	14	policy	policy	NOUN
ftr-316	409	15	has	have	AUX
ftr-316	409	16	not	not	PART
ftr-316	409	17	made	make	VERB
ftr-316	409	18	south	south	PROPN
ftr-316	409	19	america	america	PROPN
ftr-316	409	20	a	a	DET
ftr-316	409	21	priority	priority	NOUN
ftr-316	409	22	.	.	PUNCT
ftr-316	410	1	in	in	ADP
ftr-316	410	2	fact	fact	NOUN
ftr-316	410	3	,	,	PUNCT
ftr-316	410	4	of	of	ADP
ftr-316	410	5	the	the	DET
ftr-316	410	6	sixty	sixty	NUM
ftr-316	410	7	-	-	PUNCT
ftr-316	410	8	seven	seven	NUM
ftr-316	410	9	tax	tax	NOUN
ftr-316	410	10	treaties	treaty	NOUN
ftr-316	410	11	that	that	PRON
ftr-316	410	12	the	the	DET
ftr-316	410	13	united	united	PROPN
ftr-316	410	14	states	states	PROPN
ftr-316	410	15	currently	currently	ADV
ftr-316	410	16	has	have	VERB
ftr-316	410	17	in	in	ADP
ftr-316	410	18	force	force	NOUN
ftr-316	410	19	with	with	ADP
ftr-316	410	20	countries	country	NOUN
ftr-316	410	21	throughout	throughout	ADP
ftr-316	410	22	the	the	DET
ftr-316	410	23	world	world	NOUN
ftr-316	410	24	,	,	PUNCT
ftr-316	410	25	the	the	DET
ftr-316	410	26	venezuelan	venezuelan	ADJ
ftr-316	410	27	and	and	CCONJ
ftr-316	410	28	mexican	mexican	ADJ
ftr-316	410	29	treaties	treaty	NOUN
ftr-316	410	30	are	be	AUX
ftr-316	410	31	the	the	DET
ftr-316	410	32	only	only	ADJ
ftr-316	410	33	agreements	agreement	NOUN
ftr-316	410	34	currently	currently	ADV
ftr-316	410	35	in	in	ADP
ftr-316	410	36	force	force	NOUN
ftr-316	410	37	with	with	ADP
ftr-316	410	38	latin	latin	PROPN
ftr-316	410	39	american	american	PROPN
ftr-316	410	40	countries.121	countries.121	PROPN
ftr-316	410	41	the	the	DET
ftr-316	410	42	reasons	reason	NOUN
ftr-316	410	43	for	for	ADP
ftr-316	410	44	the	the	DET
ftr-316	410	45	limited	limited	ADJ
ftr-316	410	46	u.s	u.s	PROPN
ftr-316	410	47	.	.	PROPN
ftr-316	410	48	tax	tax	NOUN
ftr-316	410	49	treaty	treaty	NOUN
ftr-316	410	50	network	network	NOUN
ftr-316	410	51	in	in	ADP
ftr-316	410	52	latin	latin	PROPN
ftr-316	410	53	america	america	PROPN
ftr-316	410	54	are	be	AUX
ftr-316	410	55	not	not	PART
ftr-316	410	56	altogether	altogether	ADV
ftr-316	410	57	clear	clear	ADJ
ftr-316	410	58	but	but	CCONJ
ftr-316	410	59	,	,	PUNCT
ftr-316	410	60	in	in	ADP
ftr-316	410	61	this	this	DET
ftr-316	410	62	author	author	NOUN
ftr-316	410	63	’s	’s	PART
ftr-316	410	64	opinion	opinion	NOUN
ftr-316	410	65	,	,	PUNCT
ftr-316	410	66	it	it	PRON
ftr-316	410	67	is	be	AUX
ftr-316	410	68	likely	likely	ADV
ftr-316	410	69	based	base	VERB
ftr-316	410	70	on	on	ADP
ftr-316	410	71	two	two	NUM
ftr-316	410	72	facts	fact	NOUN
ftr-316	410	73	:	:	PUNCT
ftr-316	410	74	(	(	PUNCT
ftr-316	410	75	i	i	NOUN
ftr-316	410	76	)	)	PUNCT
ftr-316	410	77	the	the	DET
ftr-316	410	78	strong	strong	ADJ
ftr-316	410	79	exchange	exchange	NOUN
ftr-316	410	80	of	of	ADP
ftr-316	410	81	information	information	NOUN
ftr-316	410	82	requirements	requirement	NOUN
ftr-316	410	83	imposed	impose	VERB
ftr-316	410	84	by	by	ADP
ftr-316	410	85	the	the	DET
ftr-316	410	86	united	united	PROPN
ftr-316	410	87	states	states	PROPN
ftr-316	410	88	as	as	ADP
ftr-316	410	89	a	a	DET
ftr-316	410	90	basic	basic	ADJ
ftr-316	410	91	condition	condition	NOUN
ftr-316	410	92	to	to	PART
ftr-316	410	93	start	start	VERB
ftr-316	410	94	tax	tax	NOUN
ftr-316	410	95	treaty	treaty	NOUN
ftr-316	410	96	negotiations	negotiation	NOUN
ftr-316	410	97	is	be	AUX
ftr-316	410	98	considered	consider	VERB
ftr-316	410	99	inappropriate	inappropriate	ADJ
ftr-316	410	100	interference	interference	NOUN
ftr-316	410	101	with	with	ADP
ftr-316	410	102	secrecy	secrecy	NOUN
ftr-316	410	103	laws	law	NOUN
ftr-316	410	104	and	and	CCONJ
ftr-316	410	105	,	,	PUNCT
ftr-316	410	106	as	as	ADP
ftr-316	410	107	a	a	DET
ftr-316	410	108	result	result	NOUN
ftr-316	410	109	,	,	PUNCT
ftr-316	410	110	with	with	ADP
ftr-316	410	111	the	the	DET
ftr-316	410	112	sovereignty	sovereignty	NOUN
ftr-316	410	113	of	of	ADP
ftr-316	410	114	most	most	ADJ
ftr-316	410	115	latin	latin	ADJ
ftr-316	410	116	american	american	ADJ
ftr-316	410	117	countries	country	NOUN
ftr-316	410	118	;	;	PUNCT
ftr-316	410	119	and	and	CCONJ
ftr-316	410	120	(	(	PUNCT
ftr-316	410	121	ii	ii	NOUN
ftr-316	410	122	)	)	PUNCT
ftr-316	410	123	the	the	DET
ftr-316	410	124	relatively	relatively	ADV
ftr-316	410	125	small	small	ADJ
ftr-316	410	126	investment	investment	NOUN
ftr-316	410	127	by	by	ADP
ftr-316	410	128	latin	latin	ADJ
ftr-316	410	129	american	american	ADJ
ftr-316	410	130	countries	country	NOUN
ftr-316	410	131	in	in	ADP
ftr-316	410	132	the	the	DET
ftr-316	410	133	united	united	PROPN
ftr-316	410	134	states	states	PROPN
ftr-316	410	135	together	together	ADV
ftr-316	410	136	with	with	ADP
ftr-316	410	137	relevant	relevant	ADJ
ftr-316	410	138	political	political	ADJ
ftr-316	410	139	differences	difference	NOUN
ftr-316	410	140	between	between	ADP
ftr-316	410	141	this	this	DET
ftr-316	410	142	country	country	NOUN
ftr-316	410	143	and	and	CCONJ
ftr-316	410	144	several	several	ADJ
ftr-316	410	145	other	other	ADJ
ftr-316	410	146	countries	country	NOUN
ftr-316	410	147	in	in	ADP
ftr-316	410	148	the	the	DET
ftr-316	410	149	region	region	NOUN
ftr-316	410	150	do	do	AUX
ftr-316	410	151	not	not	PART
ftr-316	410	152	create	create	VERB
ftr-316	410	153	an	an	DET
ftr-316	410	154	appropriate	appropriate	ADJ
ftr-316	410	155	incentive	incentive	NOUN
ftr-316	410	156	to	to	ADP
ftr-316	410	157	the	the	DET
ftr-316	410	158	united	united	PROPN
ftr-316	410	159	states	states	PROPN
ftr-316	410	160	to	to	PART
ftr-316	410	161	move	move	VERB
ftr-316	410	162	forward	forward	ADV
ftr-316	410	163	with	with	ADP
ftr-316	410	164	the	the	DET
ftr-316	410	165	process	process	NOUN
ftr-316	410	166	of	of	ADP
ftr-316	410	167	tax	tax	NOUN
ftr-316	410	168	treaty	treaty	NOUN
ftr-316	410	169	negotiation	negotiation	NOUN
ftr-316	410	170	.	.	PUNCT
ftr-316	411	1	2	2	X
ftr-316	411	2	.	.	X
ftr-316	411	3	treaty	treaty	NOUN
ftr-316	411	4	negotiations	negotiation	NOUN
ftr-316	411	5	the	the	DET
ftr-316	411	6	negotiations	negotiation	NOUN
ftr-316	411	7	process	process	NOUN
ftr-316	411	8	for	for	ADP
ftr-316	411	9	the	the	DET
ftr-316	411	10	treaty	treaty	NOUN
ftr-316	411	11	,	,	PUNCT
ftr-316	411	12	which	which	PRON
ftr-316	411	13	is	be	AUX
ftr-316	411	14	still	still	ADV
ftr-316	411	15	pending	pende	VERB
ftr-316	411	16	approval	approval	NOUN
ftr-316	411	17	from	from	ADP
ftr-316	411	18	both	both	DET
ftr-316	411	19	congresses	congress	NOUN
ftr-316	411	20	,	,	PUNCT
ftr-316	411	21	lasted	last	VERB
ftr-316	411	22	over	over	ADP
ftr-316	411	23	ten	ten	NUM
ftr-316	411	24	years.122	years.122	NOUN
ftr-316	411	25	the	the	DET
ftr-316	411	26	main	main	ADJ
ftr-316	411	27	reason	reason	NOUN
ftr-316	411	28	for	for	ADP
ftr-316	411	29	such	such	ADJ
ftr-316	411	30	lengthy	lengthy	ADJ
ftr-316	411	31	negotiations	negotiation	NOUN
ftr-316	411	32	is	be	AUX
ftr-316	411	33	that	that	SCONJ
ftr-316	411	34	the	the	DET
ftr-316	411	35	united	united	PROPN
ftr-316	411	36	states	states	PROPN
ftr-316	411	37	required	require	VERB
ftr-316	411	38	a	a	DET
ftr-316	411	39	stricter	strict	ADJ
ftr-316	411	40	policy	policy	NOUN
ftr-316	411	41	regarding	regard	VERB
ftr-316	411	42	the	the	DET
ftr-316	411	43	exchange	exchange	NOUN
ftr-316	411	44	of	of	ADP
ftr-316	411	45	information	information	NOUN
ftr-316	411	46	and	and	CCONJ
ftr-316	411	47	considered	consider	VERB
ftr-316	411	48	chile	chile	PROPN
ftr-316	411	49	’s	’s	PART
ftr-316	411	50	secrecy	secrecy	NOUN
ftr-316	411	51	laws	law	NOUN
ftr-316	411	52	in	in	ADP
ftr-316	411	53	appropriate	appropriate	ADJ
ftr-316	411	54	for	for	ADP
ftr-316	411	55	achieving	achieve	VERB
ftr-316	411	56	the	the	DET
ftr-316	411	57	desired	desire	VERB
ftr-316	411	58	level	level	NOUN
ftr-316	411	59	of	of	ADP
ftr-316	411	60	interaction	interaction	NOUN
ftr-316	411	61	between	between	ADP
ftr-316	411	62	tax	tax	NOUN
ftr-316	411	63	authorities.123	authorities.123	NOUN
ftr-316	411	64	at	at	ADP
ftr-316	411	65	the	the	DET
ftr-316	411	66	same	same	ADJ
ftr-316	411	67	time	time	NOUN
ftr-316	411	68	,	,	PUNCT
ftr-316	411	69	the	the	DET
ftr-316	411	70	oecd	oecd	PROPN
ftr-316	411	71	declared	declare	VERB
ftr-316	411	72	that	that	SCONJ
ftr-316	411	73	a	a	DET
ftr-316	411	74	series	series	NOUN
ftr-316	411	75	of	of	ADP
ftr-316	411	76	adjustments	adjustment	NOUN
ftr-316	411	77	needed	need	VERB
ftr-316	411	78	to	to	PART
ftr-316	411	79	be	be	AUX
ftr-316	411	80	made	make	VERB
ftr-316	411	81	to	to	ADP
ftr-316	411	82	the	the	DET
ftr-316	411	83	chilean	chilean	ADJ
ftr-316	411	84	tax	tax	NOUN
ftr-316	411	85	system	system	NOUN
ftr-316	411	86	,	,	PUNCT
ftr-316	411	87	especially	especially	ADV
ftr-316	411	88	in	in	ADP
ftr-316	411	89	regards	regard	NOUN
ftr-316	411	90	to	to	ADP
ftr-316	411	91	bank	bank	NOUN
ftr-316	411	92	secrecy	secrecy	NOUN
ftr-316	411	93	limits	limit	NOUN
ftr-316	411	94	on	on	ADP
ftr-316	411	95	tax	tax	NOUN
ftr-316	411	96	matters	matter	NOUN
ftr-316	411	97	and	and	CCONJ
ftr-316	411	98	policies	policy	NOUN
ftr-316	411	99	on	on	ADP
ftr-316	411	100	the	the	DET
ftr-316	411	101	exchange	exchange	NOUN
ftr-316	411	102	of	of	ADP
ftr-316	411	103	information	information	NOUN
ftr-316	411	104	by	by	ADP
ftr-316	411	105	tax	tax	NOUN
ftr-316	411	106	authorities	authority	NOUN
ftr-316	411	107	.	.	PUNCT
ftr-316	412	1	in	in	ADP
ftr-316	412	2	response	response	NOUN
ftr-316	412	3	,	,	PUNCT
ftr-316	412	4	the	the	DET
ftr-316	412	5	chilean	chilean	PROPN
ftr-316	412	6	congress	congress	PROPN
ftr-316	412	7	passed	pass	VERB
ftr-316	412	8	law	law	NOUN
ftr-316	412	9	no	no	NOUN
ftr-316	412	10	.	.	PROPN
ftr-316	412	11	20,406	20,406	NUM
ftr-316	412	12	,	,	PUNCT
ftr-316	412	13	amending	amend	VERB
ftr-316	412	14	article	article	NOUN
ftr-316	412	15	62	62	NUM
ftr-316	412	16	and	and	CCONJ
ftr-316	412	17	adding	add	VERB
ftr-316	412	18	new	new	ADJ
ftr-316	412	19	article	article	NOUN
ftr-316	412	20	62	62	NUM
ftr-316	412	21	bis	bis	ADJ
ftr-316	412	22	to	to	ADP
ftr-316	412	23	the	the	DET
ftr-316	412	24	tax	tax	NOUN
ftr-316	412	25	code.124	code.124	NOUN
ftr-316	412	26	this	this	DET
ftr-316	412	27	law	law	NOUN
ftr-316	412	28	permitted	permit	VERB
ftr-316	412	29	the	the	DET
ftr-316	412	30	sii	sii	PROPN
ftr-316	412	31	to	to	PART
ftr-316	412	32	request	request	VERB
ftr-316	412	33	information	information	NOUN
ftr-316	412	34	on	on	ADP
ftr-316	412	35	certain	certain	ADJ
ftr-316	412	36	banking	banking	NOUN
ftr-316	412	37	transactions	transaction	NOUN
ftr-316	412	38	,	,	PUNCT
ftr-316	412	39	including	include	VERB
ftr-316	412	40	any	any	DET
ftr-316	412	41	data	datum	NOUN
ftr-316	412	42	subject	subject	ADJ
ftr-316	412	43	to	to	ADP
ftr-316	412	44	bank	bank	NOUN
ftr-316	412	45	secrecy	secrecy	NOUN
ftr-316	412	46	,	,	PUNCT
ftr-316	412	47	as	as	SCONJ
ftr-316	412	48	required	require	VERB
ftr-316	412	49	to	to	PART
ftr-316	412	50	verify	verify	VERB
ftr-316	412	51	the	the	DET
ftr-316	412	52	veracity	veracity	NOUN
ftr-316	412	53	,	,	PUNCT
ftr-316	412	54	completeness	completeness	NOUN
ftr-316	412	55	or	or	CCONJ
ftr-316	412	56	omission	omission	NOUN
ftr-316	412	57	of	of	ADP
ftr-316	412	58	tax	tax	NOUN
ftr-316	412	59	returns	return	NOUN
ftr-316	412	60	.	.	PUNCT
ftr-316	413	1	this	this	DET
ftr-316	413	2	power	power	NOUN
ftr-316	413	3	is	be	AUX
ftr-316	413	4	also	also	ADV
ftr-316	413	5	conferred	confer	VERB
ftr-316	413	6	in	in	ADP
ftr-316	413	7	121	121	NUM
ftr-316	413	8	.	.	PUNCT
ftr-316	414	1	u.s	u.s	PROPN
ftr-316	414	2	.	.	PROPN
ftr-316	414	3	income	income	NOUN
ftr-316	414	4	tax	tax	NOUN
ftr-316	414	5	treaties	treaty	NOUN
ftr-316	414	6	–	–	PUNCT
ftr-316	414	7	a	a	PRON
ftr-316	414	8	to	to	ADP
ftr-316	414	9	z	z	PROPN
ftr-316	414	10	,	,	PUNCT
ftr-316	414	11	http://www.irsgov/businesses/	http://www.irsgov/businesses/	PRON
ftr-316	414	12	international	international	ADJ
ftr-316	414	13	/	/	SYM
ftr-316	414	14	article/0,,id=96739,00.html	article/0,,id=96739,00.html	PRON
ftr-316	414	15	(	(	PUNCT
ftr-316	414	16	last	last	ADV
ftr-316	414	17	visited	visit	VERB
ftr-316	414	18	aug	aug	PROPN
ftr-316	414	19	.	.	PROPN
ftr-316	414	20	22	22	NUM
ftr-316	414	21	,	,	PUNCT
ftr-316	414	22	2011	2011	NUM
ftr-316	414	23	)	)	PUNCT
ftr-316	414	24	.	.	PUNCT
ftr-316	415	1	the	the	DET
ftr-316	415	2	first	first	ADJ
ftr-316	415	3	tax	tax	NOUN
ftr-316	415	4	treaties	treaty	NOUN
ftr-316	415	5	entered	enter	VERB
ftr-316	415	6	by	by	ADP
ftr-316	415	7	the	the	DET
ftr-316	415	8	united	united	PROPN
ftr-316	415	9	states	states	PROPN
ftr-316	415	10	were	be	AUX
ftr-316	415	11	with	with	ADP
ftr-316	415	12	france	france	PROPN
ftr-316	415	13	and	and	CCONJ
ftr-316	415	14	sweden	sweden	PROPN
ftr-316	415	15	in	in	ADP
ftr-316	415	16	1939	1939	NUM
ftr-316	415	17	.	.	PUNCT
ftr-316	416	1	with	with	ADP
ftr-316	416	2	respect	respect	NOUN
ftr-316	416	3	to	to	ADP
ftr-316	416	4	other	other	ADJ
ftr-316	416	5	latin	latin	ADJ
ftr-316	416	6	american	american	ADJ
ftr-316	416	7	countries	country	NOUN
ftr-316	416	8	,	,	PUNCT
ftr-316	416	9	the	the	DET
ftr-316	416	10	united	united	PROPN
ftr-316	416	11	states	states	PROPN
ftr-316	416	12	terminated	terminate	VERB
ftr-316	416	13	a	a	DET
ftr-316	416	14	tax	tax	NOUN
ftr-316	416	15	treaty	treaty	NOUN
ftr-316	416	16	with	with	ADP
ftr-316	416	17	honduras	honduras	PROPN
ftr-316	416	18	in	in	ADP
ftr-316	416	19	1966	1966	NUM
ftr-316	416	20	and	and	CCONJ
ftr-316	416	21	is	be	AUX
ftr-316	416	22	prompted	prompt	VERB
ftr-316	416	23	to	to	PART
ftr-316	416	24	start	start	VERB
ftr-316	416	25	a	a	DET
ftr-316	416	26	tax	tax	NOUN
ftr-316	416	27	treaty	treaty	NOUN
ftr-316	416	28	negotiation	negotiation	NOUN
ftr-316	416	29	with	with	ADP
ftr-316	416	30	brazil	brazil	PROPN
ftr-316	416	31	.	.	PUNCT
ftr-316	417	1	see	see	VERB
ftr-316	417	2	press	press	NOUN
ftr-316	417	3	release	release	NOUN
ftr-316	417	4	of	of	ADP
ftr-316	417	5	senator	senator	PROPN
ftr-316	417	6	lugar	lugar	PROPN
ftr-316	417	7	,	,	PUNCT
ftr-316	417	8	http://lugar.senate.gov/news/record.cfm?id=	http://lugar.senate.gov/news/record.cfm?id=	PROPN
ftr-316	417	9	332042	332042	NUM
ftr-316	417	10	&	&	CCONJ
ftr-316	417	11	&	&	CCONJ
ftr-316	417	12	(	(	PUNCT
ftr-316	417	13	last	last	PROPN
ftr-316	417	14	visited	visit	VERB
ftr-316	417	15	oct	oct	PROPN
ftr-316	417	16	.	.	PROPN
ftr-316	417	17	24	24	NUM
ftr-316	417	18	,	,	PUNCT
ftr-316	417	19	2011	2011	NUM
ftr-316	417	20	)	)	PUNCT
ftr-316	417	21	.	.	PUNCT
ftr-316	418	1	122	122	NUM
ftr-316	418	2	.	.	PUNCT
ftr-316	419	1	the	the	DET
ftr-316	419	2	first	first	ADJ
ftr-316	419	3	round	round	NOUN
ftr-316	419	4	of	of	ADP
ftr-316	419	5	meetings	meeting	NOUN
ftr-316	419	6	began	begin	VERB
ftr-316	419	7	in	in	ADP
ftr-316	419	8	december	december	PROPN
ftr-316	419	9	1999	1999	NUM
ftr-316	419	10	and	and	CCONJ
ftr-316	419	11	finished	finish	VERB
ftr-316	419	12	in	in	ADP
ftr-316	419	13	december	december	PROPN
ftr-316	419	14	2009	2009	NUM
ftr-316	419	15	.	.	PUNCT
ftr-316	420	1	see	see	VERB
ftr-316	420	2	josé	josé	PROPN
ftr-316	420	3	madariaga	madariaga	PROPN
ftr-316	420	4	,	,	PUNCT
ftr-316	420	5	convenio	convenio	PROPN
ftr-316	420	6	para	para	PROPN
ftr-316	420	7	evitar	evitar	PROPN
ftr-316	420	8	la	la	PROPN
ftr-316	420	9	doble	doble	PROPN
ftr-316	420	10	imposición	imposición	PROPN
ftr-316	420	11	entre	entre	PROPN
ftr-316	420	12	chile	chile	PROPN
ftr-316	420	13	y	y	PROPN
ftr-316	420	14	estados	estado	VERB
ftr-316	420	15	unidos	unido	NOUN
ftr-316	420	16	.	.	PUNCT
ftr-316	421	1	aspectos	aspectos	PROPN
ftr-316	421	2	generales	generales	PROPN
ftr-316	421	3	[	[	X
ftr-316	421	4	the	the	DET
ftr-316	421	5	chile	chile	PROPN
ftr-316	421	6	-	-	PUNCT
ftr-316	421	7	u.s	u.s	PROPN
ftr-316	421	8	.	.	PROPN
ftr-316	421	9	tax	tax	NOUN
ftr-316	421	10	treaty	treaty	NOUN
ftr-316	421	11	:	:	PUNCT
ftr-316	421	12	general	general	ADJ
ftr-316	421	13	issues	issue	NOUN
ftr-316	421	14	]	]	PUNCT
ftr-316	421	15	,	,	PUNCT
ftr-316	421	16	2	2	NUM
ftr-316	421	17	revista	revista	X
ftr-316	421	18	de	de	X
ftr-316	421	19	estudios	estudios	X
ftr-316	421	20	tributarios	tributario	NOUN
ftr-316	421	21	183	183	NUM
ftr-316	421	22	,	,	PUNCT
ftr-316	421	23	185	185	NUM
ftr-316	421	24	(	(	PUNCT
ftr-316	421	25	2010	2010	NUM
ftr-316	421	26	)	)	PUNCT
ftr-316	421	27	.	.	PUNCT
ftr-316	422	1	123	123	NUM
ftr-316	422	2	.	.	PUNCT
ftr-316	423	1	i	i	PRON
ftr-316	423	2	d.	d.	PROPN
ftr-316	423	3	124	124	NUM
ftr-316	423	4	.	.	PUNCT
ftr-316	424	1	law	law	NOUN
ftr-316	424	2	no	no	NOUN
ftr-316	424	3	.	.	PUNCT
ftr-316	425	1	20.406	20.406	NUM
ftr-316	425	2	(	(	PUNCT
ftr-316	425	3	2009	2009	NUM
ftr-316	425	4	)	)	PUNCT
ftr-316	425	5	(	(	PUNCT
ftr-316	425	6	chile	chile	PROPN
ftr-316	425	7	)	)	PUNCT
ftr-316	425	8	.	.	PUNCT
ftr-316	426	1	62	62	NUM
ftr-316	426	2	florida	florida	PROPN
ftr-316	426	3	tax	tax	NOUN
ftr-316	426	4	review	review	NOUN
ftr-316	426	5	[	[	X
ftr-316	426	6	vol.13:2	vol.13:2	NOUN
ftr-316	426	7	cases	case	NOUN
ftr-316	426	8	where	where	SCONJ
ftr-316	426	9	such	such	ADJ
ftr-316	426	10	information	information	NOUN
ftr-316	426	11	is	be	AUX
ftr-316	426	12	requested	request	VERB
ftr-316	426	13	of	of	ADP
ftr-316	426	14	the	the	DET
ftr-316	426	15	sii	sii	NOUN
ftr-316	426	16	by	by	ADP
ftr-316	426	17	administrative	administrative	ADJ
ftr-316	426	18	authorities	authority	NOUN
ftr-316	426	19	from	from	ADP
ftr-316	426	20	other	other	ADJ
ftr-316	426	21	countries	country	NOUN
ftr-316	426	22	with	with	ADP
ftr-316	426	23	which	which	PRON
ftr-316	426	24	chile	chile	NOUN
ftr-316	426	25	has	have	AUX
ftr-316	426	26	signed	sign	VERB
ftr-316	426	27	international	international	ADJ
ftr-316	426	28	conventions	convention	NOUN
ftr-316	426	29	—	—	PUNCT
ftr-316	426	30	either	either	CCONJ
ftr-316	426	31	specific	specific	ADJ
ftr-316	426	32	agreements	agreement	NOUN
ftr-316	426	33	on	on	ADP
ftr-316	426	34	this	this	DET
ftr-316	426	35	issue	issue	NOUN
ftr-316	426	36	or	or	CCONJ
ftr-316	426	37	general	general	ADJ
ftr-316	426	38	income	income	NOUN
ftr-316	426	39	tax	tax	NOUN
ftr-316	426	40	treaties	treaty	NOUN
ftr-316	426	41	—	—	PUNCT
ftr-316	426	42	that	that	PRON
ftr-316	426	43	allow	allow	VERB
ftr-316	426	44	such	such	ADJ
ftr-316	426	45	requests.125	requests.125	NOUN
ftr-316	426	46	once	once	SCONJ
ftr-316	426	47	law	law	NOUN
ftr-316	426	48	no	no	NOUN
ftr-316	426	49	.	.	NOUN
ftr-316	426	50	20,406	20,406	NUM
ftr-316	426	51	was	be	AUX
ftr-316	426	52	published	publish	VERB
ftr-316	426	53	,	,	PUNCT
ftr-316	426	54	as	as	ADP
ftr-316	426	55	part	part	NOUN
ftr-316	426	56	of	of	ADP
ftr-316	426	57	chile	chile	PROPN
ftr-316	426	58	’s	’s	PART
ftr-316	426	59	accession	accession	NOUN
ftr-316	426	60	effort	effort	NOUN
ftr-316	426	61	to	to	ADP
ftr-316	426	62	the	the	DET
ftr-316	426	63	oecd	oecd	PROPN
ftr-316	426	64	,	,	PUNCT
ftr-316	426	65	treaty	treaty	NOUN
ftr-316	426	66	negotiations	negotiation	NOUN
ftr-316	426	67	moved	move	VERB
ftr-316	426	68	forward	forward	ADV
ftr-316	426	69	rather	rather	ADV
ftr-316	426	70	quickly	quickly	ADV
ftr-316	426	71	since	since	SCONJ
ftr-316	426	72	the	the	DET
ftr-316	426	73	main	main	ADJ
ftr-316	426	74	barrier	barrier	NOUN
ftr-316	426	75	to	to	ADP
ftr-316	426	76	enactment	enactment	NOUN
ftr-316	426	77	was	be	AUX
ftr-316	426	78	eliminated	eliminate	VERB
ftr-316	426	79	.	.	PUNCT
ftr-316	427	1	despite	despite	SCONJ
ftr-316	427	2	the	the	DET
ftr-316	427	3	existence	existence	NOUN
ftr-316	427	4	of	of	ADP
ftr-316	427	5	a	a	DET
ftr-316	427	6	model	model	NOUN
ftr-316	427	7	to	to	PART
ftr-316	427	8	negotiate	negotiate	VERB
ftr-316	427	9	tax	tax	NOUN
ftr-316	427	10	treaties	treaty	NOUN
ftr-316	427	11	,	,	PUNCT
ftr-316	427	12	it	it	PRON
ftr-316	427	13	is	be	AUX
ftr-316	427	14	important	important	ADJ
ftr-316	427	15	to	to	PART
ftr-316	427	16	point	point	VERB
ftr-316	427	17	out	out	ADP
ftr-316	427	18	that	that	SCONJ
ftr-316	427	19	countries	country	NOUN
ftr-316	427	20	are	be	AUX
ftr-316	427	21	usually	usually	ADV
ftr-316	427	22	willing	willing	ADJ
ftr-316	427	23	to	to	PART
ftr-316	427	24	modify	modify	VERB
ftr-316	427	25	their	their	PRON
ftr-316	427	26	tax	tax	NOUN
ftr-316	427	27	policies	policy	NOUN
ftr-316	427	28	to	to	PART
ftr-316	427	29	grant	grant	VERB
ftr-316	427	30	concessions	concession	NOUN
ftr-316	427	31	to	to	ADP
ftr-316	427	32	a	a	DET
ftr-316	427	33	country	country	NOUN
ftr-316	427	34	treaty	treaty	NOUN
ftr-316	427	35	partner	partner	NOUN
ftr-316	427	36	when	when	SCONJ
ftr-316	427	37	such	such	ADJ
ftr-316	427	38	concessions	concession	NOUN
ftr-316	427	39	are	be	AUX
ftr-316	427	40	not	not	PART
ftr-316	427	41	deemed	deem	VERB
ftr-316	427	42	to	to	PART
ftr-316	427	43	have	have	VERB
ftr-316	427	44	a	a	DET
ftr-316	427	45	large	large	ADJ
ftr-316	427	46	impact	impact	NOUN
ftr-316	427	47	on	on	ADP
ftr-316	427	48	revenues.126	revenues.126	NOUN
ftr-316	427	49	from	from	ADP
ftr-316	427	50	a	a	DET
ftr-316	427	51	tax	tax	NOUN
ftr-316	427	52	policy	policy	NOUN
ftr-316	427	53	perspective	perspective	NOUN
ftr-316	427	54	,	,	PUNCT
ftr-316	427	55	when	when	SCONJ
ftr-316	427	56	chile	chile	NOUN
ftr-316	427	57	negotiates	negotiate	VERB
ftr-316	427	58	a	a	DET
ftr-316	427	59	tax	tax	NOUN
ftr-316	427	60	treaty	treaty	NOUN
ftr-316	427	61	with	with	ADP
ftr-316	427	62	both	both	CCONJ
ftr-316	427	63	developed	developed	ADJ
ftr-316	427	64	and	and	CCONJ
ftr-316	427	65	developing	develop	VERB
ftr-316	427	66	countries	country	NOUN
ftr-316	427	67	,	,	PUNCT
ftr-316	427	68	some	some	DET
ftr-316	427	69	elements	element	NOUN
ftr-316	427	70	of	of	ADP
ftr-316	427	71	the	the	DET
ftr-316	427	72	united	united	PROPN
ftr-316	427	73	nations	nations	PROPN
ftr-316	427	74	model	model	PROPN
ftr-316	427	75	double	double	PROPN
ftr-316	427	76	taxation	taxation	NOUN
ftr-316	427	77	convention	convention	NOUN
ftr-316	427	78	between	between	ADP
ftr-316	427	79	developed	developed	ADJ
ftr-316	427	80	and	and	CCONJ
ftr-316	427	81	developing	develop	VERB
ftr-316	427	82	countries	country	NOUN
ftr-316	427	83	of	of	ADP
ftr-316	427	84	2001	2001	NUM
ftr-316	427	85	(	(	PUNCT
ftr-316	427	86	“	"	PUNCT
ftr-316	427	87	u.n	u.n	PROPN
ftr-316	427	88	.	.	PROPN
ftr-316	427	89	model	model	PROPN
ftr-316	427	90	”	"	PUNCT
ftr-316	427	91	)	)	PUNCT
ftr-316	427	92	are	be	AUX
ftr-316	427	93	also	also	ADV
ftr-316	427	94	included	include	VERB
ftr-316	427	95	in	in	ADP
ftr-316	427	96	the	the	DET
ftr-316	427	97	final	final	ADJ
ftr-316	427	98	treaty	treaty	NOUN
ftr-316	427	99	version	version	NOUN
ftr-316	427	100	,	,	PUNCT
ftr-316	427	101	which	which	PRON
ftr-316	427	102	basically	basically	ADV
ftr-316	427	103	increases	increase	VERB
ftr-316	427	104	the	the	DET
ftr-316	427	105	authority	authority	NOUN
ftr-316	427	106	of	of	ADP
ftr-316	427	107	the	the	DET
ftr-316	427	108	developing	develop	VERB
ftr-316	427	109	country	country	NOUN
ftr-316	427	110	to	to	PART
ftr-316	427	111	tax	tax	VERB
ftr-316	427	112	certain	certain	ADJ
ftr-316	427	113	income	income	NOUN
ftr-316	427	114	arising	arise	VERB
ftr-316	427	115	in	in	ADP
ftr-316	427	116	the	the	DET
ftr-316	427	117	source	source	NOUN
ftr-316	427	118	country.127	country.127	NOUN
ftr-316	427	119	these	these	DET
ftr-316	427	120	modifications	modification	NOUN
ftr-316	427	121	attempt	attempt	VERB
ftr-316	427	122	to	to	PART
ftr-316	427	123	strike	strike	VERB
ftr-316	427	124	a	a	DET
ftr-316	427	125	balance	balance	NOUN
ftr-316	427	126	between	between	ADP
ftr-316	427	127	the	the	DET
ftr-316	427	128	losses	loss	NOUN
ftr-316	427	129	of	of	ADP
ftr-316	427	130	revenues	revenue	NOUN
ftr-316	427	131	of	of	ADP
ftr-316	427	132	the	the	DET
ftr-316	427	133	contracting	contracting	NOUN
ftr-316	427	134	states	state	NOUN
ftr-316	427	135	as	as	ADP
ftr-316	427	136	a	a	DET
ftr-316	427	137	result	result	NOUN
ftr-316	427	138	of	of	ADP
ftr-316	427	139	signing	sign	VERB
ftr-316	427	140	a	a	DET
ftr-316	427	141	tax	tax	NOUN
ftr-316	427	142	treaty.128	treaty.128	NOUN
ftr-316	427	143	for	for	ADP
ftr-316	427	144	instance	instance	NOUN
ftr-316	427	145	—	—	PUNCT
ftr-316	427	146	and	and	CCONJ
ftr-316	427	147	considering	consider	VERB
ftr-316	427	148	that	that	SCONJ
ftr-316	427	149	determination	determination	NOUN
ftr-316	427	150	of	of	ADP
ftr-316	427	151	the	the	DET
ftr-316	427	152	dynamic	dynamic	ADJ
ftr-316	427	153	effect	effect	NOUN
ftr-316	427	154	of	of	ADP
ftr-316	427	155	taxes	taxis	NOUN
ftr-316	427	156	on	on	ADP
ftr-316	427	157	investment	investment	NOUN
ftr-316	427	158	is	be	AUX
ftr-316	427	159	highly	highly	ADV
ftr-316	427	160	complex	complex	ADJ
ftr-316	427	161	—	—	PUNCT
ftr-316	427	162	since	since	SCONJ
ftr-316	427	163	chilean	chilean	ADJ
ftr-316	427	164	fdi	fdi	PROPN
ftr-316	427	165	in	in	ADP
ftr-316	427	166	the	the	DET
ftr-316	427	167	united	united	PROPN
ftr-316	427	168	states	states	PROPN
ftr-316	427	169	is	be	AUX
ftr-316	427	170	less	less	ADJ
ftr-316	427	171	than	than	ADP
ftr-316	427	172	u.s	u.s	PROPN
ftr-316	427	173	.	.	PROPN
ftr-316	427	174	fdi	fdi	PROPN
ftr-316	427	175	in	in	ADP
ftr-316	427	176	chile,129	chile,129	PROPN
ftr-316	427	177	the	the	DET
ftr-316	427	178	cost	cost	NOUN
ftr-316	427	179	to	to	PART
ftr-316	427	180	chile	chile	VERB
ftr-316	427	181	of	of	ADP
ftr-316	427	182	allowing	allow	VERB
ftr-316	427	183	exemptions	exemption	NOUN
ftr-316	427	184	or	or	CCONJ
ftr-316	427	185	reducing	reduce	VERB
ftr-316	427	186	tax	tax	NOUN
ftr-316	427	187	rates	rate	NOUN
ftr-316	427	188	on	on	ADP
ftr-316	427	189	business	business	NOUN
ftr-316	427	190	and	and	CCONJ
ftr-316	427	191	investment	investment	NOUN
ftr-316	427	192	income	income	NOUN
ftr-316	427	193	might	might	AUX
ftr-316	427	194	125	125	NUM
ftr-316	427	195	.	.	PUNCT
ftr-316	428	1	see	see	VERB
ftr-316	428	2	código	código	PROPN
ftr-316	428	3	tributario	tributario	PROPN
ftr-316	429	1	[	[	X
ftr-316	429	2	c.t	c.t	NOUN
ftr-316	429	3	.	.	PUNCT
ftr-316	429	4	]	]	PUNCT
ftr-316	430	1	[	[	X
ftr-316	430	2	tax	tax	NOUN
ftr-316	430	3	code	code	NOUN
ftr-316	430	4	]	]	PUNCT
ftr-316	430	5	arts	art	NOUN
ftr-316	430	6	.	.	PUNCT
ftr-316	431	1	62	62	NUM
ftr-316	431	2	and	and	CCONJ
ftr-316	431	3	62bis	62bis	PROPN
ftr-316	431	4	(	(	PUNCT
ftr-316	431	5	chile	chile	PROPN
ftr-316	431	6	)	)	PUNCT
ftr-316	431	7	.	.	PUNCT
ftr-316	432	1	126	126	NUM
ftr-316	432	2	.	.	PUNCT
ftr-316	433	1	for	for	ADP
ftr-316	433	2	example	example	NOUN
ftr-316	433	3	,	,	PUNCT
ftr-316	433	4	in	in	ADP
ftr-316	433	5	the	the	DET
ftr-316	433	6	case	case	NOUN
ftr-316	433	7	of	of	ADP
ftr-316	433	8	the	the	DET
ftr-316	433	9	u.s.-mexico	u.s.-mexico	PROPN
ftr-316	433	10	tax	tax	NOUN
ftr-316	433	11	treaty	treaty	NOUN
ftr-316	433	12	,	,	PUNCT
ftr-316	433	13	the	the	DET
ftr-316	433	14	rental	rental	NOUN
ftr-316	433	15	of	of	ADP
ftr-316	433	16	most	most	ADJ
ftr-316	433	17	commercial	commercial	ADJ
ftr-316	433	18	,	,	PUNCT
ftr-316	433	19	scientific	scientific	ADJ
ftr-316	433	20	,	,	PUNCT
ftr-316	433	21	or	or	CCONJ
ftr-316	433	22	industrial	industrial	ADJ
ftr-316	433	23	equipment	equipment	NOUN
ftr-316	433	24	that	that	PRON
ftr-316	433	25	does	do	AUX
ftr-316	433	26	not	not	PART
ftr-316	433	27	constitute	constitute	VERB
ftr-316	433	28	immovable	immovable	ADJ
ftr-316	433	29	property	property	NOUN
ftr-316	433	30	is	be	AUX
ftr-316	433	31	included	include	VERB
ftr-316	433	32	in	in	ADP
ftr-316	433	33	the	the	DET
ftr-316	433	34	definition	definition	NOUN
ftr-316	433	35	of	of	ADP
ftr-316	433	36	a	a	DET
ftr-316	433	37	royalty	royalty	NOUN
ftr-316	433	38	.	.	PUNCT
ftr-316	434	1	hence	hence	ADV
ftr-316	434	2	,	,	PUNCT
ftr-316	434	3	the	the	DET
ftr-316	434	4	right	right	NOUN
ftr-316	434	5	to	to	PART
ftr-316	434	6	tax	tax	VERB
ftr-316	434	7	that	that	DET
ftr-316	434	8	income	income	NOUN
ftr-316	434	9	is	be	AUX
ftr-316	434	10	shifted	shift	VERB
ftr-316	434	11	to	to	ADP
ftr-316	434	12	the	the	DET
ftr-316	434	13	country	country	NOUN
ftr-316	434	14	in	in	ADP
ftr-316	434	15	which	which	PRON
ftr-316	434	16	the	the	DET
ftr-316	434	17	tangible	tangible	ADJ
ftr-316	434	18	property	property	NOUN
ftr-316	434	19	is	be	AUX
ftr-316	434	20	located	locate	VERB
ftr-316	434	21	,	,	PUNCT
ftr-316	434	22	which	which	PRON
ftr-316	434	23	will	will	AUX
ftr-316	434	24	generally	generally	ADV
ftr-316	434	25	be	be	AUX
ftr-316	434	26	the	the	DET
ftr-316	434	27	developing	develop	VERB
ftr-316	434	28	country	country	NOUN
ftr-316	434	29	(	(	PUNCT
ftr-316	434	30	mexico	mexico	PROPN
ftr-316	434	31	)	)	PUNCT
ftr-316	434	32	.	.	PUNCT
ftr-316	435	1	see	see	VERB
ftr-316	435	2	convention	convention	NOUN
ftr-316	435	3	between	between	ADP
ftr-316	435	4	the	the	DET
ftr-316	435	5	government	government	NOUN
ftr-316	435	6	of	of	ADP
ftr-316	435	7	the	the	DET
ftr-316	435	8	united	united	PROPN
ftr-316	435	9	states	states	PROPN
ftr-316	435	10	of	of	ADP
ftr-316	435	11	america	america	PROPN
ftr-316	435	12	and	and	CCONJ
ftr-316	435	13	the	the	DET
ftr-316	435	14	government	government	NOUN
ftr-316	435	15	of	of	ADP
ftr-316	435	16	the	the	DET
ftr-316	435	17	unites	unite	NOUN
ftr-316	435	18	mexican	mexican	ADJ
ftr-316	435	19	states	state	NOUN
ftr-316	435	20	for	for	ADP
ftr-316	435	21	the	the	DET
ftr-316	435	22	avoidance	avoidance	NOUN
ftr-316	435	23	of	of	ADP
ftr-316	435	24	double	double	ADJ
ftr-316	435	25	taxation	taxation	NOUN
ftr-316	435	26	and	and	CCONJ
ftr-316	435	27	the	the	DET
ftr-316	435	28	prevention	prevention	NOUN
ftr-316	435	29	of	of	ADP
ftr-316	435	30	fiscal	fiscal	ADJ
ftr-316	435	31	evasion	evasion	NOUN
ftr-316	435	32	with	with	ADP
ftr-316	435	33	respect	respect	NOUN
ftr-316	435	34	to	to	ADP
ftr-316	435	35	taxes	taxis	NOUN
ftr-316	435	36	on	on	ADP
ftr-316	435	37	income	income	NOUN
ftr-316	435	38	,	,	PUNCT
ftr-316	435	39	u.s.-mex	u.s.-mex	PROPN
ftr-316	435	40	.	.	PROPN
ftr-316	435	41	,	,	PUNCT
ftr-316	435	42	art	art	NOUN
ftr-316	435	43	.	.	PUNCT
ftr-316	436	1	12(3	12(3	NUM
ftr-316	436	2	)	)	PUNCT
ftr-316	436	3	,	,	PUNCT
ftr-316	436	4	sep	sep	PROPN
ftr-316	436	5	.	.	PROPN
ftr-316	436	6	18	18	NUM
ftr-316	436	7	,	,	PUNCT
ftr-316	436	8	1992	1992	NUM
ftr-316	436	9	[	[	X
ftr-316	436	10	hereinafter	hereinafter	NOUN
ftr-316	436	11	u.s.-mex	u.s.-mex	NOUN
ftr-316	436	12	.	.	PUNCT
ftr-316	436	13	tax	tax	PROPN
ftr-316	436	14	treaty	treaty	PROPN
ftr-316	436	15	]	]	PUNCT
ftr-316	436	16	;	;	PUNCT
ftr-316	436	17	see	see	VERB
ftr-316	436	18	also	also	ADV
ftr-316	436	19	trea	trea	PROPN
ftr-316	436	20	.	.	PUNCT
ftr-316	437	1	dep’t	dep’t	PROPN
ftr-316	437	2	,	,	PUNCT
ftr-316	437	3	technical	technical	ADJ
ftr-316	437	4	explanations	explanation	NOUN
ftr-316	437	5	of	of	ADP
ftr-316	437	6	this	this	DET
ftr-316	437	7	treaty	treaty	NOUN
ftr-316	437	8	,	,	PUNCT
ftr-316	437	9	¶	¶	PROPN
ftr-316	437	10	13	13	NUM
ftr-316	437	11	(	(	PUNCT
ftr-316	437	12	1992	1992	NUM
ftr-316	437	13	)	)	PUNCT
ftr-316	437	14	.	.	PUNCT
ftr-316	438	1	127	127	NUM
ftr-316	438	2	.	.	PUNCT
ftr-316	439	1	u.n	u.n	PROPN
ftr-316	439	2	.	.	PROPN
ftr-316	439	3	dep’t	dep’t	NOUN
ftr-316	439	4	of	of	ADP
ftr-316	439	5	int’l	int’l	NOUN
ftr-316	439	6	&	&	CCONJ
ftr-316	439	7	soc	soc	PROPN
ftr-316	439	8	.	.	PUNCT
ftr-316	440	1	affairs	affair	NOUN
ftr-316	440	2	,	,	PUNCT
ftr-316	440	3	united	united	PROPN
ftr-316	440	4	nations	nations	PROPN
ftr-316	440	5	model	model	PROPN
ftr-316	440	6	double	double	PROPN
ftr-316	440	7	taxation	taxation	NOUN
ftr-316	440	8	convention	convention	NOUN
ftr-316	440	9	between	between	ADP
ftr-316	440	10	developed	developed	ADJ
ftr-316	440	11	and	and	CCONJ
ftr-316	440	12	developing	develop	VERB
ftr-316	440	13	countries	country	NOUN
ftr-316	440	14	382	382	NUM
ftr-316	440	15	,	,	PUNCT
ftr-316	440	16	u.n	u.n	PROPN
ftr-316	440	17	.	.	PROPN
ftr-316	440	18	doc	doc	PROPN
ftr-316	440	19	.	.	PROPN
ftr-316	440	20	st	st	PROPN
ftr-316	440	21	/	/	SYM
ftr-316	440	22	esa	esa	PROPN
ftr-316	440	23	/	/	SYM
ftr-316	440	24	pad	pad	NOUN
ftr-316	440	25	/	/	SYM
ftr-316	440	26	ser.e/21	ser.e/21	PROPN
ftr-316	440	27	,	,	PUNCT
ftr-316	440	28	u.n	u.n	PROPN
ftr-316	440	29	.	.	PROPN
ftr-316	440	30	sales	sale	NOUN
ftr-316	440	31	no	no	INTJ
ftr-316	440	32	.	.	PUNCT
ftr-316	441	1	e.01.xvi.2	e.01.xvi.2	PROPN
ftr-316	441	2	(	(	PUNCT
ftr-316	441	3	2001	2001	NUM
ftr-316	441	4	)	)	PUNCT
ftr-316	441	5	.	.	PUNCT
ftr-316	442	1	128	128	NUM
ftr-316	442	2	.	.	PUNCT
ftr-316	443	1	bart	bart	PROPN
ftr-316	443	2	kosters	kosters	PROPN
ftr-316	443	3	,	,	PUNCT
ftr-316	443	4	the	the	DET
ftr-316	443	5	united	united	PROPN
ftr-316	443	6	nations	nations	PROPN
ftr-316	443	7	model	model	PROPN
ftr-316	443	8	tax	tax	PROPN
ftr-316	443	9	convention	convention	NOUN
ftr-316	443	10	and	and	CCONJ
ftr-316	443	11	its	its	PRON
ftr-316	443	12	recent	recent	ADJ
ftr-316	443	13	developments	development	NOUN
ftr-316	443	14	,	,	PUNCT
ftr-316	443	15	asia	asia	PROPN
ftr-316	443	16	-	-	PUNCT
ftr-316	443	17	pac	pac	PROPN
ftr-316	443	18	.	.	PUNCT
ftr-316	443	19	tax	tax	NOUN
ftr-316	443	20	bull	bull	PROPN
ftr-316	443	21	.	.	PUNCT
ftr-316	443	22	,	,	PUNCT
ftr-316	443	23	jan.–feb	jan.–feb	PROPN
ftr-316	443	24	.	.	NOUN
ftr-316	443	25	2004	2004	NUM
ftr-316	443	26	,	,	PUNCT
ftr-316	443	27	at	at	ADP
ftr-316	443	28	4	4	NUM
ftr-316	443	29	,	,	PUNCT
ftr-316	443	30	http://unpan1.un	http://unpan1.un	NOUN
ftr-316	443	31	.	.	PUNCT
ftr-316	444	1	org	org	ADJ
ftr-316	444	2	/	/	SYM
ftr-316	444	3	intradoc	intradoc	ADJ
ftr-316	444	4	/	/	SYM
ftr-316	444	5	groups	group	NOUN
ftr-316	444	6	/	/	SYM
ftr-316	444	7	public	public	ADJ
ftr-316	444	8	/	/	SYM
ftr-316	444	9	documents	document	NOUN
ftr-316	444	10	/	/	SYM
ftr-316	444	11	unpan/	unpan/	NUM
ftr-316	444	12	unpan014878.pdf	unpan014878.pdf	NOUN
ftr-316	444	13	.	.	PUNCT
ftr-316	445	1	129	129	NUM
ftr-316	445	2	.	.	PUNCT
ftr-316	446	1	see	see	VERB
ftr-316	446	2	el	el	PROPN
ftr-316	446	3	mercurio	mercurio	PROPN
ftr-316	446	4	,	,	PUNCT
ftr-316	446	5	supra	supra	PROPN
ftr-316	446	6	note	note	NOUN
ftr-316	446	7	1	1	NUM
ftr-316	446	8	.	.	NUM
ftr-316	446	9	2012	2012	NUM
ftr-316	446	10	]	]	X
ftr-316	447	1	u.s	u.s	PROPN
ftr-316	447	2	.	.	PROPN
ftr-316	447	3	and	and	CCONJ
ftr-316	447	4	chile	chile	PROPN
ftr-316	447	5	tax	tax	PROPN
ftr-316	447	6	treaty	treaty	NOUN
ftr-316	447	7	63	63	NUM
ftr-316	447	8	be	be	AUX
ftr-316	447	9	higher	high	ADJ
ftr-316	447	10	than	than	ADP
ftr-316	447	11	the	the	DET
ftr-316	447	12	reciprocal	reciprocal	ADJ
ftr-316	447	13	benefits	benefit	NOUN
ftr-316	447	14	granted	grant	VERB
ftr-316	447	15	by	by	ADP
ftr-316	447	16	the	the	DET
ftr-316	447	17	united	united	PROPN
ftr-316	447	18	states	states	PROPN
ftr-316	447	19	to	to	ADP
ftr-316	447	20	chilean	chilean	ADJ
ftr-316	447	21	business	business	NOUN
ftr-316	447	22	or	or	CCONJ
ftr-316	447	23	investments.130	investments.130	NOUN
ftr-316	447	24	as	as	SCONJ
ftr-316	447	25	explained	explain	VERB
ftr-316	447	26	below	below	ADV
ftr-316	447	27	,	,	PUNCT
ftr-316	447	28	the	the	DET
ftr-316	447	29	impact	impact	NOUN
ftr-316	447	30	on	on	ADP
ftr-316	447	31	chilean	chilean	ADJ
ftr-316	447	32	revenues	revenue	NOUN
ftr-316	447	33	derives	derive	VERB
ftr-316	447	34	from	from	ADP
ftr-316	447	35	the	the	DET
ftr-316	447	36	direct	direct	ADJ
ftr-316	447	37	reduction	reduction	NOUN
ftr-316	447	38	of	of	ADP
ftr-316	447	39	withholding	withholding	NOUN
ftr-316	447	40	taxes	taxis	NOUN
ftr-316	447	41	and	and	CCONJ
ftr-316	447	42	from	from	ADP
ftr-316	447	43	the	the	DET
ftr-316	447	44	fact	fact	NOUN
ftr-316	447	45	that	that	SCONJ
ftr-316	447	46	such	such	ADJ
ftr-316	447	47	reduction	reduction	NOUN
ftr-316	447	48	has	have	AUX
ftr-316	447	49	an	an	DET
ftr-316	447	50	even	even	ADV
ftr-316	447	51	greater	great	ADJ
ftr-316	447	52	impact	impact	NOUN
ftr-316	447	53	since	since	SCONJ
ftr-316	447	54	it	it	PRON
ftr-316	447	55	has	have	VERB
ftr-316	447	56	a	a	DET
ftr-316	447	57	collateral	collateral	ADJ
ftr-316	447	58	effect	effect	NOUN
ftr-316	447	59	on	on	ADP
ftr-316	447	60	other	other	ADJ
ftr-316	447	61	treaties	treaty	NOUN
ftr-316	447	62	—	—	PUNCT
ftr-316	447	63	especially	especially	ADV
ftr-316	447	64	those	those	PRON
ftr-316	447	65	signed	sign	VERB
ftr-316	447	66	with	with	ADP
ftr-316	447	67	other	other	ADJ
ftr-316	447	68	oecd	oecd	PROPN
ftr-316	447	69	members	member	NOUN
ftr-316	447	70	—	—	PUNCT
ftr-316	447	71	due	due	ADP
ftr-316	447	72	to	to	ADP
ftr-316	447	73	the	the	DET
ftr-316	447	74	application	application	NOUN
ftr-316	447	75	of	of	ADP
ftr-316	447	76	the	the	DET
ftr-316	447	77	most	most	ADV
ftr-316	447	78	favored	favor	VERB
ftr-316	447	79	nation	nation	NOUN
ftr-316	447	80	clause.131	clause.131	NUM
ftr-316	447	81	under	under	ADP
ftr-316	447	82	this	this	DET
ftr-316	447	83	clause	clause	NOUN
ftr-316	447	84	—	—	PUNCT
ftr-316	447	85	included	include	VERB
ftr-316	447	86	in	in	ADP
ftr-316	447	87	most	most	ADJ
ftr-316	447	88	treaties	treaty	NOUN
ftr-316	447	89	signed	sign	VERB
ftr-316	447	90	with	with	ADP
ftr-316	447	91	oecd	oecd	PROPN
ftr-316	447	92	countries	country	NOUN
ftr-316	447	93	—	—	PUNCT
ftr-316	447	94	chile	chile	PROPN
ftr-316	447	95	is	be	AUX
ftr-316	447	96	obligated	obligate	VERB
ftr-316	447	97	to	to	PART
ftr-316	447	98	grant	grant	VERB
ftr-316	447	99	other	other	ADJ
ftr-316	447	100	oecd	oecd	PROPN
ftr-316	447	101	members	member	NOUN
ftr-316	447	102	the	the	DET
ftr-316	447	103	same	same	ADJ
ftr-316	447	104	reduced	reduce	VERB
ftr-316	447	105	withholding	withholding	NOUN
ftr-316	447	106	rates	rate	NOUN
ftr-316	447	107	on	on	ADP
ftr-316	447	108	dividends	dividend	NOUN
ftr-316	447	109	,	,	PUNCT
ftr-316	447	110	interests	interest	NOUN
ftr-316	447	111	,	,	PUNCT
ftr-316	447	112	and	and	CCONJ
ftr-316	447	113	royalties	royalty	NOUN
ftr-316	447	114	as	as	ADP
ftr-316	447	115	those	those	PRON
ftr-316	447	116	granted	grant	VERB
ftr-316	447	117	to	to	ADP
ftr-316	447	118	the	the	DET
ftr-316	447	119	united	united	PROPN
ftr-316	447	120	states	states	PROPN
ftr-316	447	121	.	.	PUNCT
ftr-316	448	1	as	as	ADP
ftr-316	448	2	a	a	DET
ftr-316	448	3	consequence	consequence	NOUN
ftr-316	448	4	,	,	PUNCT
ftr-316	448	5	the	the	DET
ftr-316	448	6	tax	tax	NOUN
ftr-316	448	7	expenditures	expenditure	NOUN
ftr-316	448	8	related	relate	VERB
ftr-316	448	9	to	to	ADP
ftr-316	448	10	the	the	DET
ftr-316	448	11	treaty	treaty	NOUN
ftr-316	448	12	must	must	AUX
ftr-316	448	13	not	not	PART
ftr-316	448	14	be	be	AUX
ftr-316	448	15	measured	measure	VERB
ftr-316	448	16	only	only	ADV
ftr-316	448	17	considering	consider	VERB
ftr-316	448	18	the	the	DET
ftr-316	448	19	direct	direct	ADJ
ftr-316	448	20	effect	effect	NOUN
ftr-316	448	21	on	on	ADP
ftr-316	448	22	taxation	taxation	NOUN
ftr-316	448	23	of	of	ADP
ftr-316	448	24	u.s	u.s	PROPN
ftr-316	448	25	.	.	PROPN
ftr-316	448	26	investment	investment	NOUN
ftr-316	448	27	,	,	PUNCT
ftr-316	448	28	but	but	CCONJ
ftr-316	448	29	they	they	PRON
ftr-316	448	30	have	have	VERB
ftr-316	448	31	to	to	PART
ftr-316	448	32	also	also	ADV
ftr-316	448	33	consider	consider	VERB
ftr-316	448	34	the	the	DET
ftr-316	448	35	effect	effect	NOUN
ftr-316	448	36	of	of	ADP
ftr-316	448	37	the	the	DET
ftr-316	448	38	reduction	reduction	NOUN
ftr-316	448	39	of	of	ADP
ftr-316	448	40	the	the	DET
ftr-316	448	41	withholding	withholding	NOUN
ftr-316	448	42	tax	tax	NOUN
ftr-316	448	43	on	on	ADP
ftr-316	448	44	income	income	NOUN
ftr-316	448	45	obtained	obtain	VERB
ftr-316	448	46	by	by	ADP
ftr-316	448	47	other	other	ADJ
ftr-316	448	48	oecd	oecd	PROPN
ftr-316	448	49	members	member	NOUN
ftr-316	448	50	in	in	ADP
ftr-316	448	51	chile	chile	PROPN
ftr-316	448	52	.	.	PUNCT
ftr-316	449	1	this	this	PRON
ftr-316	449	2	is	be	AUX
ftr-316	449	3	a	a	DET
ftr-316	449	4	relevant	relevant	ADJ
ftr-316	449	5	and	and	CCONJ
ftr-316	449	6	complex	complex	ADJ
ftr-316	449	7	topic	topic	NOUN
ftr-316	449	8	for	for	ADP
ftr-316	449	9	chile	chile	NOUN
ftr-316	449	10	considering	consider	VERB
ftr-316	449	11	its	its	PRON
ftr-316	449	12	recent	recent	ADJ
ftr-316	449	13	oecd	oecd	PROPN
ftr-316	449	14	membership	membership	NOUN
ftr-316	449	15	because	because	SCONJ
ftr-316	449	16	it	it	PRON
ftr-316	449	17	presents	present	VERB
ftr-316	449	18	the	the	DET
ftr-316	449	19	challenge	challenge	NOUN
ftr-316	449	20	of	of	ADP
ftr-316	449	21	a	a	DET
ftr-316	449	22	country	country	NOUN
ftr-316	449	23	that	that	PRON
ftr-316	449	24	has	have	VERB
ftr-316	449	25	aspirations	aspiration	NOUN
ftr-316	449	26	of	of	ADP
ftr-316	449	27	becoming	become	VERB
ftr-316	449	28	a	a	DET
ftr-316	449	29	developed	develop	VERB
ftr-316	449	30	country	country	NOUN
ftr-316	449	31	but	but	CCONJ
ftr-316	449	32	has	have	AUX
ftr-316	449	33	not	not	PART
ftr-316	449	34	yet	yet	ADV
ftr-316	449	35	reached	reach	VERB
ftr-316	449	36	that	that	DET
ftr-316	449	37	level	level	NOUN
ftr-316	449	38	.	.	PUNCT
ftr-316	450	1	as	as	SCONJ
ftr-316	450	2	explained	explain	VERB
ftr-316	450	3	below	below	ADV
ftr-316	450	4	,	,	PUNCT
ftr-316	450	5	this	this	DET
ftr-316	450	6	intermediate	intermediate	ADJ
ftr-316	450	7	position	position	NOUN
ftr-316	450	8	has	have	AUX
ftr-316	450	9	forced	force	VERB
ftr-316	450	10	chile	chile	NOUN
ftr-316	450	11	to	to	PART
ftr-316	450	12	present	present	VERB
ftr-316	450	13	several	several	ADJ
ftr-316	450	14	reservations	reservation	NOUN
ftr-316	450	15	in	in	ADP
ftr-316	450	16	most	most	ADJ
ftr-316	450	17	tax	tax	NOUN
ftr-316	450	18	provisions	provision	NOUN
ftr-316	450	19	on	on	ADP
ftr-316	450	20	investment	investment	NOUN
ftr-316	450	21	income	income	NOUN
ftr-316	450	22	and	and	CCONJ
ftr-316	450	23	arbitration	arbitration	NOUN
ftr-316	450	24	clauses	clause	NOUN
ftr-316	450	25	included	include	VERB
ftr-316	450	26	in	in	ADP
ftr-316	450	27	the	the	DET
ftr-316	450	28	oecd	oecd	PROPN
ftr-316	450	29	model	model	NOUN
ftr-316	450	30	,	,	PUNCT
ftr-316	450	31	showing	show	VERB
ftr-316	450	32	that	that	SCONJ
ftr-316	450	33	chile	chile	NOUN
ftr-316	450	34	is	be	AUX
ftr-316	450	35	still	still	ADV
ftr-316	450	36	preserving	preserve	VERB
ftr-316	450	37	the	the	DET
ftr-316	450	38	source	source	NOUN
ftr-316	450	39	-	-	PUNCT
ftr-316	450	40	country	country	NOUN
ftr-316	450	41	position	position	NOUN
ftr-316	450	42	over	over	ADP
ftr-316	450	43	the	the	DET
ftr-316	450	44	residency	residency	NOUN
ftr-316	450	45	-	-	PUNCT
ftr-316	450	46	country	country	NOUN
ftr-316	450	47	position	position	NOUN
ftr-316	450	48	as	as	ADP
ftr-316	450	49	of	of	ADP
ftr-316	450	50	2010	2010	NUM
ftr-316	450	51	.	.	PUNCT
ftr-316	451	1	as	as	SCONJ
ftr-316	451	2	described	describe	VERB
ftr-316	451	3	in	in	ADP
ftr-316	451	4	section	section	NOUN
ftr-316	451	5	7.1	7.1	NUM
ftr-316	451	6	below	below	ADV
ftr-316	451	7	,	,	PUNCT
ftr-316	451	8	the	the	DET
ftr-316	451	9	most	most	ADV
ftr-316	451	10	important	important	ADJ
ftr-316	451	11	concession	concession	NOUN
ftr-316	451	12	made	make	VERB
ftr-316	451	13	by	by	ADP
ftr-316	451	14	the	the	DET
ftr-316	451	15	united	united	PROPN
ftr-316	451	16	states	states	PROPN
ftr-316	451	17	to	to	PART
ftr-316	451	18	chile	chile	PROPN
ftr-316	451	19	was	be	AUX
ftr-316	451	20	most	most	ADV
ftr-316	451	21	likely	likely	ADJ
ftr-316	451	22	the	the	DET
ftr-316	451	23	granting	granting	NOUN
ftr-316	451	24	of	of	ADP
ftr-316	451	25	tax	tax	NOUN
ftr-316	451	26	authority	authority	NOUN
ftr-316	451	27	to	to	ADP
ftr-316	451	28	the	the	DET
ftr-316	451	29	source	source	NOUN
ftr-316	451	30	country	country	NOUN
ftr-316	451	31	in	in	ADP
ftr-316	451	32	the	the	DET
ftr-316	451	33	event	event	NOUN
ftr-316	451	34	of	of	ADP
ftr-316	451	35	certain	certain	ADJ
ftr-316	451	36	capital	capital	NOUN
ftr-316	451	37	gains.132	gains.132	PROPN
ftr-316	451	38	it	it	PRON
ftr-316	451	39	is	be	AUX
ftr-316	451	40	important	important	ADJ
ftr-316	451	41	to	to	PART
ftr-316	451	42	bear	bear	VERB
ftr-316	451	43	in	in	ADP
ftr-316	451	44	mind	mind	NOUN
ftr-316	451	45	that	that	SCONJ
ftr-316	451	46	this	this	DET
ftr-316	451	47	concession	concession	NOUN
ftr-316	451	48	has	have	AUX
ftr-316	451	49	only	only	ADV
ftr-316	451	50	been	be	AUX
ftr-316	451	51	granted	grant	VERB
ftr-316	451	52	by	by	ADP
ftr-316	451	53	the	the	DET
ftr-316	451	54	united	united	PROPN
ftr-316	451	55	states	states	PROPN
ftr-316	451	56	in	in	ADP
ftr-316	451	57	very	very	ADV
ftr-316	451	58	limited	limited	ADJ
ftr-316	451	59	cases	case	NOUN
ftr-316	451	60	(	(	PUNCT
ftr-316	451	61	e.g.	e.g.	ADV
ftr-316	451	62	,	,	PUNCT
ftr-316	451	63	article	article	NOUN
ftr-316	451	64	13	13	NUM
ftr-316	451	65	of	of	ADP
ftr-316	451	66	the	the	DET
ftr-316	451	67	u.s.-india	u.s.-india	PROPN
ftr-316	451	68	tax	tax	PROPN
ftr-316	451	69	treaty	treaty	PROPN
ftr-316	451	70	)	)	PUNCT
ftr-316	451	71	.	.	PUNCT
ftr-316	452	1	this	this	DET
ftr-316	452	2	issue	issue	NOUN
ftr-316	452	3	is	be	AUX
ftr-316	452	4	extremely	extremely	ADV
ftr-316	452	5	relevant	relevant	ADJ
ftr-316	452	6	for	for	ADP
ftr-316	452	7	chile	chile	PROPN
ftr-316	452	8	because	because	SCONJ
ftr-316	452	9	,	,	PUNCT
ftr-316	452	10	due	due	ADP
ftr-316	452	11	to	to	ADP
ftr-316	452	12	the	the	DET
ftr-316	452	13	low	low	ADJ
ftr-316	452	14	corporate	corporate	ADJ
ftr-316	452	15	tax	tax	NOUN
ftr-316	452	16	in	in	ADP
ftr-316	452	17	chile	chile	PROPN
ftr-316	452	18	(	(	PUNCT
ftr-316	452	19	20	20	NUM
ftr-316	452	20	percent	percent	NOUN
ftr-316	452	21	)	)	PUNCT
ftr-316	452	22	,	,	PUNCT
ftr-316	452	23	many	many	ADJ
ftr-316	452	24	times	time	NOUN
ftr-316	452	25	profits	profit	NOUN
ftr-316	452	26	are	be	AUX
ftr-316	452	27	not	not	PART
ftr-316	452	28	distributed	distribute	VERB
ftr-316	452	29	to	to	ADP
ftr-316	452	30	the	the	DET
ftr-316	452	31	non	non	ADJ
ftr-316	452	32	-	-	ADJ
ftr-316	452	33	resident	resident	ADJ
ftr-316	452	34	shareholder	shareholder	NOUN
ftr-316	452	35	to	to	PART
ftr-316	452	36	defer	defer	VERB
ftr-316	452	37	the	the	DET
ftr-316	452	38	additional	additional	ADJ
ftr-316	452	39	tax	tax	NOUN
ftr-316	452	40	.	.	PUNCT
ftr-316	453	1	as	as	ADP
ftr-316	453	2	a	a	DET
ftr-316	453	3	consequence	consequence	NOUN
ftr-316	453	4	,	,	PUNCT
ftr-316	453	5	if	if	SCONJ
ftr-316	453	6	the	the	DET
ftr-316	453	7	capital	capital	NOUN
ftr-316	453	8	gain	gain	NOUN
ftr-316	453	9	is	be	AUX
ftr-316	453	10	exempted	exempt	VERB
ftr-316	453	11	of	of	ADP
ftr-316	453	12	tax	tax	NOUN
ftr-316	453	13	as	as	ADP
ftr-316	453	14	in	in	ADP
ftr-316	453	15	most	most	ADJ
ftr-316	453	16	tax	tax	NOUN
ftr-316	453	17	treaties	treaty	NOUN
ftr-316	453	18	signed	sign	VERB
ftr-316	453	19	by	by	ADP
ftr-316	453	20	the	the	DET
ftr-316	453	21	united	united	PROPN
ftr-316	453	22	states	states	PROPN
ftr-316	453	23	,	,	PUNCT
ftr-316	453	24	the	the	DET
ftr-316	453	25	deferral	deferral	NOUN
ftr-316	453	26	can	can	AUX
ftr-316	453	27	become	become	VERB
ftr-316	453	28	a	a	DET
ftr-316	453	29	permanent	permanent	ADJ
ftr-316	453	30	saving	saving	NOUN
ftr-316	453	31	for	for	ADP
ftr-316	453	32	the	the	DET
ftr-316	453	33	foreign	foreign	ADJ
ftr-316	453	34	investor	investor	NOUN
ftr-316	453	35	.	.	PUNCT
ftr-316	454	1	from	from	ADP
ftr-316	454	2	a	a	DET
ftr-316	454	3	chilean	chilean	ADJ
ftr-316	454	4	perspective	perspective	NOUN
ftr-316	454	5	,	,	PUNCT
ftr-316	454	6	the	the	DET
ftr-316	454	7	reduction	reduction	NOUN
ftr-316	454	8	of	of	ADP
ftr-316	454	9	withholding	withholding	NOUN
ftr-316	454	10	tax	tax	NOUN
ftr-316	454	11	on	on	ADP
ftr-316	454	12	interest	interest	NOUN
ftr-316	454	13	(	(	PUNCT
ftr-316	454	14	from	from	ADP
ftr-316	454	15	15	15	NUM
ftr-316	454	16	percent	percent	NOUN
ftr-316	454	17	to	to	ADP
ftr-316	454	18	10	10	NUM
ftr-316	454	19	percent	percent	NOUN
ftr-316	454	20	)	)	PUNCT
ftr-316	454	21	and	and	CCONJ
ftr-316	454	22	certain	certain	ADJ
ftr-316	454	23	royalties	royalty	NOUN
ftr-316	454	24	(	(	PUNCT
ftr-316	454	25	up	up	ADP
ftr-316	454	26	to	to	PART
ftr-316	454	27	2	2	NUM
ftr-316	454	28	percent	percent	NOUN
ftr-316	454	29	)	)	PUNCT
ftr-316	454	30	130	130	NUM
ftr-316	454	31	.	.	PUNCT
ftr-316	455	1	for	for	ADP
ftr-316	455	2	more	more	ADJ
ftr-316	455	3	on	on	ADP
ftr-316	455	4	the	the	DET
ftr-316	455	5	subject	subject	NOUN
ftr-316	455	6	,	,	PUNCT
ftr-316	455	7	see	see	VERB
ftr-316	455	8	hugo	hugo	PROPN
ftr-316	455	9	a.	a.	NOUN
ftr-316	455	10	hurtado	hurtado	PROPN
ftr-316	455	11	,	,	PUNCT
ftr-316	455	12	is	be	AUX
ftr-316	455	13	latin	latin	ADJ
ftr-316	455	14	american	american	ADJ
ftr-316	455	15	taxation	taxation	NOUN
ftr-316	455	16	policy	policy	NOUN
ftr-316	455	17	appropriate	appropriate	ADJ
ftr-316	455	18	for	for	ADP
ftr-316	455	19	promoting	promote	VERB
ftr-316	455	20	foreign	foreign	ADJ
ftr-316	455	21	direct	direct	ADJ
ftr-316	455	22	investment	investment	NOUN
ftr-316	455	23	in	in	ADP
ftr-316	455	24	the	the	DET
ftr-316	455	25	region	region	NOUN
ftr-316	455	26	?	?	PUNCT
ftr-316	455	27	,	,	PUNCT
ftr-316	456	1	31	31	NUM
ftr-316	456	2	nw	nw	PROPN
ftr-316	456	3	.	.	PROPN
ftr-316	456	4	j.	j.	PROPN
ftr-316	456	5	int’l	int’l	PROPN
ftr-316	457	1	l.	l.	PROPN
ftr-316	457	2	&	&	CCONJ
ftr-316	457	3	bus	bus	PROPN
ftr-316	457	4	.	.	PUNCT
ftr-316	458	1	313	313	NUM
ftr-316	458	2	(	(	PUNCT
ftr-316	458	3	2011	2011	NUM
ftr-316	458	4	)	)	PUNCT
ftr-316	458	5	.	.	PUNCT
ftr-316	459	1	131	131	X
ftr-316	459	2	.	.	PUNCT
ftr-316	460	1	the	the	DET
ftr-316	460	2	most	most	ADV
ftr-316	460	3	favored	favor	VERB
ftr-316	460	4	nation	nation	NOUN
ftr-316	460	5	clause	clause	NOUN
ftr-316	460	6	is	be	AUX
ftr-316	460	7	included	include	VERB
ftr-316	460	8	in	in	ADP
ftr-316	460	9	thirteen	thirteen	NUM
ftr-316	460	10	tax	tax	NOUN
ftr-316	460	11	treaties	treaty	NOUN
ftr-316	460	12	signed	sign	VERB
ftr-316	460	13	by	by	ADP
ftr-316	460	14	chile	chile	PROPN
ftr-316	460	15	and	and	CCONJ
ftr-316	460	16	its	its	PRON
ftr-316	460	17	main	main	ADJ
ftr-316	460	18	purpose	purpose	NOUN
ftr-316	460	19	is	be	AUX
ftr-316	460	20	to	to	PART
ftr-316	460	21	grant	grant	VERB
ftr-316	460	22	similar	similar	ADJ
ftr-316	460	23	reduced	reduced	ADJ
ftr-316	460	24	rates	rate	NOUN
ftr-316	460	25	on	on	ADP
ftr-316	460	26	dividends	dividend	NOUN
ftr-316	460	27	,	,	PUNCT
ftr-316	460	28	interest	interest	NOUN
ftr-316	460	29	,	,	PUNCT
ftr-316	460	30	and	and	CCONJ
ftr-316	460	31	royalties	royalty	NOUN
ftr-316	460	32	included	include	VERB
ftr-316	460	33	in	in	ADP
ftr-316	460	34	new	new	ADJ
ftr-316	460	35	tax	tax	NOUN
ftr-316	460	36	treaties	treaty	NOUN
ftr-316	460	37	to	to	ADP
ftr-316	460	38	countries	country	NOUN
ftr-316	460	39	that	that	PRON
ftr-316	460	40	have	have	AUX
ftr-316	460	41	previously	previously	ADV
ftr-316	460	42	signed	sign	VERB
ftr-316	460	43	tax	tax	NOUN
ftr-316	460	44	treaties	treaty	NOUN
ftr-316	460	45	with	with	ADP
ftr-316	460	46	chile	chile	PROPN
ftr-316	460	47	.	.	PUNCT
ftr-316	461	1	132	132	NUM
ftr-316	461	2	.	.	PUNCT
ftr-316	462	1	interview	interview	NOUN
ftr-316	462	2	with	with	ADP
ftr-316	462	3	liselott	liselott	PROPN
ftr-316	462	4	kana	kana	PROPN
ftr-316	462	5	,	,	PUNCT
ftr-316	462	6	head	head	NOUN
ftr-316	462	7	of	of	ADP
ftr-316	462	8	international	international	ADJ
ftr-316	462	9	taxation	taxation	NOUN
ftr-316	462	10	,	,	PUNCT
ftr-316	462	11	s.i.i	s.i.i	PROPN
ftr-316	462	12	.	.	PROPN
ftr-316	462	13	,	,	PUNCT
ftr-316	462	14	in	in	ADP
ftr-316	462	15	santiago	santiago	PROPN
ftr-316	462	16	,	,	PUNCT
ftr-316	462	17	chile	chile	PROPN
ftr-316	462	18	(	(	PUNCT
ftr-316	462	19	oct	oct	PROPN
ftr-316	462	20	.	.	PROPN
ftr-316	462	21	5	5	NUM
ftr-316	462	22	,	,	PUNCT
ftr-316	462	23	2011	2011	NUM
ftr-316	462	24	)	)	PUNCT
ftr-316	462	25	.	.	PUNCT
ftr-316	463	1	64	64	NUM
ftr-316	463	2	florida	florida	PROPN
ftr-316	463	3	tax	tax	NOUN
ftr-316	463	4	review	review	NOUN
ftr-316	463	5	[	[	X
ftr-316	463	6	vol.13:2	vol.13:2	NOUN
ftr-316	463	7	seems	seem	VERB
ftr-316	463	8	to	to	PART
ftr-316	463	9	be	be	AUX
ftr-316	463	10	the	the	DET
ftr-316	463	11	most	most	ADV
ftr-316	463	12	relevant	relevant	ADJ
ftr-316	463	13	concession	concession	NOUN
ftr-316	463	14	upon	upon	SCONJ
ftr-316	463	15	comparison	comparison	NOUN
ftr-316	463	16	with	with	ADP
ftr-316	463	17	other	other	ADJ
ftr-316	463	18	treaties	treaty	NOUN
ftr-316	463	19	.	.	PUNCT
ftr-316	464	1	as	as	SCONJ
ftr-316	464	2	explained	explain	VERB
ftr-316	464	3	above	above	ADV
ftr-316	464	4	,	,	PUNCT
ftr-316	464	5	this	this	DET
ftr-316	464	6	apparently	apparently	ADV
ftr-316	464	7	minor	minor	ADJ
ftr-316	464	8	reduction	reduction	NOUN
ftr-316	464	9	of	of	ADP
ftr-316	464	10	the	the	DET
ftr-316	464	11	withholding	withholding	NOUN
ftr-316	464	12	tax	tax	NOUN
ftr-316	464	13	on	on	ADP
ftr-316	464	14	interests	interest	NOUN
ftr-316	464	15	and	and	CCONJ
ftr-316	464	16	royalties	royalty	NOUN
ftr-316	464	17	represents	represent	VERB
ftr-316	464	18	an	an	DET
ftr-316	464	19	important	important	ADJ
ftr-316	464	20	concession	concession	NOUN
ftr-316	464	21	by	by	ADP
ftr-316	464	22	chile	chile	NOUN
ftr-316	464	23	to	to	ADP
ftr-316	464	24	the	the	DET
ftr-316	464	25	united	united	PROPN
ftr-316	464	26	states	states	PROPN
ftr-316	464	27	,	,	PUNCT
ftr-316	464	28	not	not	PART
ftr-316	464	29	only	only	ADV
ftr-316	464	30	for	for	ADP
ftr-316	464	31	its	its	PRON
ftr-316	464	32	relevance	relevance	NOUN
ftr-316	464	33	to	to	ADP
ftr-316	464	34	the	the	DET
ftr-316	464	35	treaty	treaty	NOUN
ftr-316	464	36	but	but	CCONJ
ftr-316	464	37	also	also	ADV
ftr-316	464	38	for	for	ADP
ftr-316	464	39	the	the	DET
ftr-316	464	40	effect	effect	NOUN
ftr-316	464	41	on	on	ADP
ftr-316	464	42	other	other	ADJ
ftr-316	464	43	treaties	treaty	NOUN
ftr-316	464	44	signed	sign	VERB
ftr-316	464	45	by	by	ADP
ftr-316	464	46	chile	chile	NOUN
ftr-316	464	47	with	with	ADP
ftr-316	464	48	other	other	ADJ
ftr-316	464	49	oecd	oecd	PROPN
ftr-316	464	50	members	member	NOUN
ftr-316	464	51	under	under	ADP
ftr-316	464	52	the	the	DET
ftr-316	464	53	most	most	ADV
ftr-316	464	54	favored	favor	VERB
ftr-316	464	55	nation	nation	NOUN
ftr-316	464	56	clause	clause	NOUN
ftr-316	464	57	.	.	PUNCT
ftr-316	465	1	the	the	DET
ftr-316	465	2	following	follow	VERB
ftr-316	465	3	sections	section	NOUN
ftr-316	465	4	will	will	AUX
ftr-316	465	5	review	review	VERB
ftr-316	465	6	the	the	DET
ftr-316	465	7	main	main	ADJ
ftr-316	465	8	provisions	provision	NOUN
ftr-316	465	9	applicable	applicable	ADJ
ftr-316	465	10	to	to	ADP
ftr-316	465	11	investment	investment	NOUN
ftr-316	465	12	income	income	NOUN
ftr-316	465	13	in	in	ADP
ftr-316	465	14	order	order	NOUN
ftr-316	465	15	to	to	PART
ftr-316	465	16	determine	determine	VERB
ftr-316	465	17	the	the	DET
ftr-316	465	18	treaty	treaty	NOUN
ftr-316	465	19	’s	’s	PART
ftr-316	465	20	potential	potential	ADJ
ftr-316	465	21	impact	impact	NOUN
ftr-316	465	22	on	on	ADP
ftr-316	465	23	both	both	CCONJ
ftr-316	465	24	fdi	fdi	ADJ
ftr-316	465	25	and	and	CCONJ
ftr-316	465	26	fiscal	fiscal	ADJ
ftr-316	465	27	revenues	revenue	NOUN
ftr-316	465	28	.	.	PUNCT
ftr-316	466	1	3	3	X
ftr-316	466	2	.	.	X
ftr-316	466	3	taxation	taxation	NOUN
ftr-316	466	4	of	of	ADP
ftr-316	466	5	business	business	NOUN
ftr-316	466	6	profits	profit	NOUN
ftr-316	466	7	in	in	ADP
ftr-316	466	8	the	the	DET
ftr-316	466	9	treaty	treaty	NOUN
ftr-316	466	10	business	business	NOUN
ftr-316	466	11	profits	profit	NOUN
ftr-316	466	12	are	be	AUX
ftr-316	466	13	defined	define	VERB
ftr-316	466	14	in	in	ADP
ftr-316	466	15	paragraph	paragraph	NOUN
ftr-316	466	16	9	9	NUM
ftr-316	466	17	article	article	NOUN
ftr-316	466	18	7	7	NUM
ftr-316	466	19	as	as	SCONJ
ftr-316	466	20	income	income	NOUN
ftr-316	466	21	from	from	ADP
ftr-316	466	22	any	any	DET
ftr-316	466	23	trade	trade	NOUN
ftr-316	466	24	or	or	CCONJ
ftr-316	466	25	business.133	business.133	PROPN
ftr-316	466	26	article	article	NOUN
ftr-316	466	27	7	7	NUM
ftr-316	466	28	of	of	ADP
ftr-316	466	29	the	the	DET
ftr-316	466	30	treaty	treaty	NOUN
ftr-316	466	31	establishes	establish	VERB
ftr-316	466	32	two	two	NUM
ftr-316	466	33	requirements	requirement	NOUN
ftr-316	466	34	in	in	ADP
ftr-316	466	35	order	order	NOUN
ftr-316	466	36	to	to	PART
ftr-316	466	37	enable	enable	VERB
ftr-316	466	38	the	the	DET
ftr-316	466	39	host	host	NOUN
ftr-316	466	40	country	country	NOUN
ftr-316	466	41	to	to	PART
ftr-316	466	42	tax	tax	VERB
ftr-316	466	43	the	the	DET
ftr-316	466	44	business	business	NOUN
ftr-316	466	45	profit	profit	NOUN
ftr-316	466	46	income	income	NOUN
ftr-316	466	47	of	of	ADP
ftr-316	466	48	a	a	DET
ftr-316	466	49	resident	resident	NOUN
ftr-316	466	50	from	from	ADP
ftr-316	466	51	a	a	DET
ftr-316	466	52	contracting	contract	VERB
ftr-316	466	53	state	state	NOUN
ftr-316	466	54	doing	do	VERB
ftr-316	466	55	business	business	NOUN
ftr-316	466	56	in	in	ADP
ftr-316	466	57	the	the	DET
ftr-316	466	58	source	source	NOUN
ftr-316	466	59	country	country	NOUN
ftr-316	466	60	:	:	PUNCT
ftr-316	466	61	(	(	PUNCT
ftr-316	466	62	i	i	NOUN
ftr-316	466	63	)	)	PUNCT
ftr-316	466	64	the	the	DET
ftr-316	466	65	enterprise	enterprise	NOUN
ftr-316	466	66	of	of	ADP
ftr-316	466	67	the	the	DET
ftr-316	466	68	resident	resident	ADJ
ftr-316	466	69	state	state	NOUN
ftr-316	466	70	must	must	AUX
ftr-316	466	71	carry	carry	VERB
ftr-316	466	72	on	on	ADP
ftr-316	466	73	business	business	NOUN
ftr-316	466	74	in	in	ADP
ftr-316	466	75	the	the	DET
ftr-316	466	76	source	source	NOUN
ftr-316	466	77	country	country	NOUN
ftr-316	466	78	through	through	ADP
ftr-316	466	79	a	a	DET
ftr-316	466	80	permanent	permanent	ADJ
ftr-316	466	81	establishment	establishment	NOUN
ftr-316	466	82	;	;	PUNCT
ftr-316	466	83	and	and	CCONJ
ftr-316	466	84	(	(	PUNCT
ftr-316	466	85	ii	ii	NOUN
ftr-316	466	86	)	)	PUNCT
ftr-316	466	87	the	the	DET
ftr-316	466	88	income	income	NOUN
ftr-316	466	89	must	must	AUX
ftr-316	466	90	be	be	AUX
ftr-316	466	91	attributable	attributable	ADJ
ftr-316	466	92	to	to	ADP
ftr-316	466	93	that	that	DET
ftr-316	466	94	permanent	permanent	ADJ
ftr-316	466	95	establishment.134	establishment.134	PROPN
ftr-316	466	96	3.1	3.1	NUM
ftr-316	466	97	permanent	permanent	ADJ
ftr-316	466	98	establishment	establishment	NOUN
ftr-316	466	99	a	a	DET
ftr-316	466	100	pe	pe	NOUN
ftr-316	466	101	is	be	AUX
ftr-316	466	102	defined	define	VERB
ftr-316	466	103	in	in	ADP
ftr-316	466	104	article	article	NOUN
ftr-316	466	105	5	5	NUM
ftr-316	466	106	of	of	ADP
ftr-316	466	107	the	the	DET
ftr-316	466	108	treaty	treaty	NOUN
ftr-316	466	109	as	as	ADP
ftr-316	466	110	a	a	DET
ftr-316	466	111	fixed	fix	VERB
ftr-316	466	112	place	place	NOUN
ftr-316	466	113	of	of	ADP
ftr-316	466	114	business	business	NOUN
ftr-316	466	115	through	through	ADP
ftr-316	466	116	which	which	PRON
ftr-316	466	117	the	the	DET
ftr-316	466	118	business	business	NOUN
ftr-316	466	119	of	of	ADP
ftr-316	466	120	an	an	DET
ftr-316	466	121	enterprise	enterprise	NOUN
ftr-316	466	122	is	be	AUX
ftr-316	466	123	wholly	wholly	ADV
ftr-316	466	124	or	or	CCONJ
ftr-316	466	125	partly	partly	ADV
ftr-316	466	126	carried	carry	VERB
ftr-316	466	127	on	on	ADP
ftr-316	466	128	.	.	PUNCT
ftr-316	467	1	the	the	DET
ftr-316	467	2	term	term	NOUN
ftr-316	467	3	pe	pe	PROPN
ftr-316	467	4	includes	include	VERB
ftr-316	467	5	a	a	DET
ftr-316	467	6	place	place	NOUN
ftr-316	467	7	of	of	ADP
ftr-316	467	8	management	management	NOUN
ftr-316	467	9	,	,	PUNCT
ftr-316	467	10	a	a	DET
ftr-316	467	11	branch	branch	NOUN
ftr-316	467	12	,	,	PUNCT
ftr-316	467	13	an	an	DET
ftr-316	467	14	office	office	NOUN
ftr-316	467	15	,	,	PUNCT
ftr-316	467	16	a	a	DET
ftr-316	467	17	factory	factory	NOUN
ftr-316	467	18	,	,	PUNCT
ftr-316	467	19	a	a	DET
ftr-316	467	20	workshop	workshop	NOUN
ftr-316	467	21	,	,	PUNCT
ftr-316	467	22	a	a	DET
ftr-316	467	23	mine	mine	NOUN
ftr-316	467	24	,	,	PUNCT
ftr-316	467	25	an	an	DET
ftr-316	467	26	oil	oil	NOUN
ftr-316	467	27	or	or	CCONJ
ftr-316	467	28	gas	gas	NOUN
ftr-316	467	29	well	well	ADV
ftr-316	467	30	,	,	PUNCT
ftr-316	467	31	a	a	DET
ftr-316	467	32	quarry	quarry	NOUN
ftr-316	467	33	,	,	PUNCT
ftr-316	467	34	or	or	CCONJ
ftr-316	467	35	any	any	DET
ftr-316	467	36	other	other	ADJ
ftr-316	467	37	place	place	NOUN
ftr-316	467	38	of	of	ADP
ftr-316	467	39	extraction	extraction	NOUN
ftr-316	467	40	of	of	ADP
ftr-316	467	41	natural	natural	ADJ
ftr-316	467	42	resources.135	resources.135	NOUN
ftr-316	467	43	the	the	DET
ftr-316	467	44	treaty	treaty	NOUN
ftr-316	467	45	follows	follow	VERB
ftr-316	467	46	the	the	DET
ftr-316	467	47	u.n	u.n	PROPN
ftr-316	467	48	.	.	PROPN
ftr-316	467	49	model	model	NOUN
ftr-316	467	50	rather	rather	ADV
ftr-316	467	51	than	than	ADP
ftr-316	467	52	the	the	DET
ftr-316	467	53	oecd	oecd	PROPN
ftr-316	467	54	and	and	CCONJ
ftr-316	467	55	the	the	DET
ftr-316	467	56	u.s	u.s	PROPN
ftr-316	467	57	.	.	PROPN
ftr-316	467	58	model	model	NOUN
ftr-316	467	59	with	with	ADP
ftr-316	467	60	respect	respect	NOUN
ftr-316	467	61	to	to	ADP
ftr-316	467	62	the	the	DET
ftr-316	467	63	length	length	NOUN
ftr-316	467	64	of	of	ADP
ftr-316	467	65	time	time	NOUN
ftr-316	467	66	required	require	VERB
ftr-316	467	67	for	for	ADP
ftr-316	467	68	a	a	DET
ftr-316	467	69	building	building	NOUN
ftr-316	467	70	site	site	NOUN
ftr-316	467	71	or	or	CCONJ
ftr-316	467	72	construction	construction	NOUN
ftr-316	467	73	or	or	CCONJ
ftr-316	467	74	installation	installation	NOUN
ftr-316	467	75	project	project	NOUN
ftr-316	467	76	to	to	PART
ftr-316	467	77	constitute	constitute	VERB
ftr-316	467	78	a	a	DET
ftr-316	467	79	permanent	permanent	ADJ
ftr-316	467	80	establishment	establishment	NOUN
ftr-316	467	81	,	,	PUNCT
ftr-316	467	82	fixing	fix	VERB
ftr-316	467	83	such	such	ADJ
ftr-316	467	84	time	time	NOUN
ftr-316	467	85	at	at	ADP
ftr-316	467	86	six	six	NUM
ftr-316	467	87	months	month	NOUN
ftr-316	467	88	rather	rather	ADV
ftr-316	467	89	than	than	ADP
ftr-316	467	90	twelve	twelve	NUM
ftr-316	467	91	months.136	months.136	NOUN
ftr-316	467	92	furthermore	furthermore	ADV
ftr-316	467	93	,	,	PUNCT
ftr-316	467	94	the	the	DET
ftr-316	467	95	treaty	treaty	NOUN
ftr-316	467	96	reduces	reduce	VERB
ftr-316	467	97	to	to	ADP
ftr-316	467	98	three	three	NUM
ftr-316	467	99	months	month	NOUN
ftr-316	467	100	the	the	DET
ftr-316	467	101	time	time	NOUN
ftr-316	467	102	required	require	VERB
ftr-316	467	103	for	for	ADP
ftr-316	467	104	a	a	DET
ftr-316	467	105	natural	natural	ADJ
ftr-316	467	106	resource	resource	NOUN
ftr-316	467	107	installation	installation	NOUN
ftr-316	467	108	to	to	PART
ftr-316	467	109	create	create	VERB
ftr-316	467	110	a	a	DET
ftr-316	467	111	pe.137	pe.137	NOUN
ftr-316	467	112	additionally	additionally	ADV
ftr-316	467	113	,	,	PUNCT
ftr-316	467	114	and	and	CCONJ
ftr-316	467	115	in	in	ADP
ftr-316	467	116	accordance	accordance	NOUN
ftr-316	467	117	with	with	ADP
ftr-316	467	118	the	the	DET
ftr-316	467	119	reservations	reservation	NOUN
ftr-316	467	120	expressed	express	VERB
ftr-316	467	121	by	by	ADP
ftr-316	467	122	chile	chile	PROPN
ftr-316	467	123	in	in	ADP
ftr-316	467	124	the	the	DET
ftr-316	467	125	oecd	oecd	PROPN
ftr-316	467	126	commentaries	commentary	NOUN
ftr-316	467	127	to	to	ADP
ftr-316	467	128	the	the	DET
ftr-316	467	129	model	model	NOUN
ftr-316	467	130	tax	tax	NOUN
ftr-316	467	131	convention	convention	NOUN
ftr-316	467	132	(	(	PUNCT
ftr-316	467	133	the	the	DET
ftr-316	467	134	“	"	PUNCT
ftr-316	467	135	commentaries	commentary	NOUN
ftr-316	467	136	”	"	PUNCT
ftr-316	467	137	)	)	PUNCT
ftr-316	467	138	,	,	PUNCT
ftr-316	467	139	the	the	DET
ftr-316	467	140	treaty	treaty	NOUN
ftr-316	467	141	sets	set	VERB
ftr-316	467	142	forth	forth	ADV
ftr-316	467	143	that	that	SCONJ
ftr-316	467	144	the	the	DET
ftr-316	467	145	performance	performance	NOUN
ftr-316	467	146	of	of	ADP
ftr-316	467	147	services	service	NOUN
ftr-316	467	148	constitutes	constitute	VERB
ftr-316	467	149	a	a	DET
ftr-316	467	150	pe	pe	NOUN
ftr-316	467	151	if	if	SCONJ
ftr-316	467	152	they	they	PRON
ftr-316	467	153	are	be	AUX
ftr-316	467	154	rendered	render	VERB
ftr-316	467	155	for	for	ADP
ftr-316	467	156	a	a	DET
ftr-316	467	157	period	period	NOUN
ftr-316	467	158	or	or	CCONJ
ftr-316	467	159	periods	period	NOUN
ftr-316	467	160	exceeding	exceed	VERB
ftr-316	467	161	,	,	PUNCT
ftr-316	467	162	in	in	ADP
ftr-316	467	163	the	the	DET
ftr-316	467	164	aggregate	aggregate	NOUN
ftr-316	467	165	,	,	PUNCT
ftr-316	467	166	183	183	NUM
ftr-316	467	167	days	day	NOUN
ftr-316	467	168	in	in	ADP
ftr-316	467	169	any	any	DET
ftr-316	467	170	twelve	twelve	NUM
ftr-316	467	171	month	month	NOUN
ftr-316	467	172	period	period	NOUN
ftr-316	467	173	133	133	NUM
ftr-316	467	174	.	.	PUNCT
ftr-316	468	1	chile	chile	PROPN
ftr-316	468	2	-	-	PUNCT
ftr-316	468	3	u.s	u.s	PROPN
ftr-316	468	4	.	.	PROPN
ftr-316	468	5	tax	tax	NOUN
ftr-316	468	6	treaty	treaty	NOUN
ftr-316	469	1	,	,	PUNCT
ftr-316	469	2	supra	supra	PROPN
ftr-316	469	3	note	note	PROPN
ftr-316	469	4	36	36	NUM
ftr-316	469	5	,	,	PUNCT
ftr-316	469	6	art	art	NOUN
ftr-316	469	7	.	.	PUNCT
ftr-316	470	1	7	7	NUM
ftr-316	470	2	,	,	PUNCT
ftr-316	470	3	¶	¶	NOUN
ftr-316	470	4	9	9	NUM
ftr-316	470	5	.	.	X
ftr-316	470	6	134	134	NUM
ftr-316	470	7	.	.	PUNCT
ftr-316	471	1	chile	chile	PROPN
ftr-316	471	2	-	-	PUNCT
ftr-316	471	3	u.s	u.s	PROPN
ftr-316	471	4	.	.	PROPN
ftr-316	471	5	tax	tax	NOUN
ftr-316	471	6	treaty	treaty	NOUN
ftr-316	472	1	,	,	PUNCT
ftr-316	472	2	supra	supra	PROPN
ftr-316	472	3	note	note	PROPN
ftr-316	472	4	36	36	NUM
ftr-316	472	5	,	,	PUNCT
ftr-316	472	6	art	art	NOUN
ftr-316	472	7	.	.	PUNCT
ftr-316	473	1	7	7	NUM
ftr-316	473	2	.	.	SYM
ftr-316	473	3	135	135	NUM
ftr-316	473	4	.	.	PUNCT
ftr-316	473	5	chile	chile	PROPN
ftr-316	473	6	-	-	PUNCT
ftr-316	473	7	u.s	u.s	PROPN
ftr-316	473	8	.	.	PROPN
ftr-316	473	9	tax	tax	NOUN
ftr-316	473	10	treaty	treaty	NOUN
ftr-316	473	11	,	,	PUNCT
ftr-316	473	12	supra	supra	PROPN
ftr-316	473	13	note	note	PROPN
ftr-316	473	14	36	36	NUM
ftr-316	473	15	,	,	PUNCT
ftr-316	473	16	art	art	NOUN
ftr-316	473	17	.	.	PUNCT
ftr-316	474	1	5	5	NUM
ftr-316	474	2	,	,	PUNCT
ftr-316	474	3	¶	¶	NOUN
ftr-316	474	4	2	2	NUM
ftr-316	474	5	.	.	NOUN
ftr-316	474	6	136	136	NUM
ftr-316	474	7	.	.	PUNCT
ftr-316	475	1	see	see	VERB
ftr-316	475	2	u.n	u.n	PROPN
ftr-316	475	3	.	.	PROPN
ftr-316	475	4	dep’t	dep’t	NOUN
ftr-316	475	5	of	of	ADP
ftr-316	475	6	int’l	int’l	NOUN
ftr-316	475	7	&	&	CCONJ
ftr-316	475	8	soc	soc	PROPN
ftr-316	475	9	.	.	PUNCT
ftr-316	476	1	affairs	affair	NOUN
ftr-316	476	2	,	,	PUNCT
ftr-316	476	3	supra	supra	PROPN
ftr-316	476	4	note	note	PROPN
ftr-316	476	5	127	127	NUM
ftr-316	476	6	,	,	PUNCT
ftr-316	476	7	art	art	NOUN
ftr-316	476	8	5	5	NUM
ftr-316	476	9	,	,	PUNCT
ftr-316	476	10	¶	¶	NOUN
ftr-316	476	11	3(a	3(a	NUM
ftr-316	476	12	)	)	PUNCT
ftr-316	476	13	,	,	PUNCT
ftr-316	476	14	at	at	ADP
ftr-316	476	15	10	10	NUM
ftr-316	476	16	.	.	PUNCT
ftr-316	476	17	137	137	NUM
ftr-316	476	18	.	.	PUNCT
ftr-316	477	1	chile	chile	PROPN
ftr-316	477	2	-	-	PUNCT
ftr-316	477	3	u.s	u.s	PROPN
ftr-316	477	4	.	.	PROPN
ftr-316	477	5	tax	tax	NOUN
ftr-316	477	6	treaty	treaty	NOUN
ftr-316	478	1	,	,	PUNCT
ftr-316	478	2	supra	supra	PROPN
ftr-316	478	3	note	note	PROPN
ftr-316	478	4	36	36	NUM
ftr-316	478	5	,	,	PUNCT
ftr-316	478	6	art	art	NOUN
ftr-316	478	7	.	.	PUNCT
ftr-316	479	1	5	5	NUM
ftr-316	479	2	,	,	PUNCT
ftr-316	479	3	¶	¶	NOUN
ftr-316	479	4	3	3	NUM
ftr-316	479	5	.	.	NOUN
ftr-316	479	6	2012	2012	NUM
ftr-316	479	7	]	]	X
ftr-316	479	8	u.s	u.s	PROPN
ftr-316	479	9	.	.	PROPN
ftr-316	479	10	and	and	CCONJ
ftr-316	479	11	chile	chile	PROPN
ftr-316	479	12	tax	tax	PROPN
ftr-316	479	13	treaty	treaty	NOUN
ftr-316	479	14	65	65	NUM
ftr-316	479	15	and	and	CCONJ
ftr-316	479	16	such	such	ADJ
ftr-316	479	17	services	service	NOUN
ftr-316	479	18	are	be	AUX
ftr-316	479	19	performed	perform	VERB
ftr-316	479	20	in	in	ADP
ftr-316	479	21	and	and	CCONJ
ftr-316	479	22	provided	provide	VERB
ftr-316	479	23	by	by	ADP
ftr-316	479	24	individuals	individual	NOUN
ftr-316	479	25	present	present	ADJ
ftr-316	479	26	in	in	ADP
ftr-316	479	27	the	the	DET
ftr-316	479	28	source	source	NOUN
ftr-316	479	29	country.138	country.138	PROPN
ftr-316	479	30	paragraph	paragraph	NOUN
ftr-316	479	31	4	4	NUM
ftr-316	479	32	of	of	ADP
ftr-316	479	33	article	article	NOUN
ftr-316	479	34	5	5	NUM
ftr-316	479	35	moves	move	VERB
ftr-316	479	36	forward	forward	ADV
ftr-316	479	37	on	on	ADP
ftr-316	479	38	the	the	DET
ftr-316	479	39	term	term	NOUN
ftr-316	479	40	pe	pe	ADP
ftr-316	479	41	,	,	PUNCT
ftr-316	479	42	excluding	exclude	VERB
ftr-316	479	43	“	"	PUNCT
ftr-316	479	44	ancillary	ancillary	ADJ
ftr-316	479	45	”	"	PUNCT
ftr-316	479	46	activities	activity	NOUN
ftr-316	479	47	such	such	ADJ
ftr-316	479	48	as	as	ADP
ftr-316	479	49	storage	storage	NOUN
ftr-316	479	50	,	,	PUNCT
ftr-316	479	51	display	display	NOUN
ftr-316	479	52	,	,	PUNCT
ftr-316	479	53	maintenance	maintenance	NOUN
ftr-316	479	54	of	of	ADP
ftr-316	479	55	a	a	DET
ftr-316	479	56	stock	stock	NOUN
ftr-316	479	57	of	of	ADP
ftr-316	479	58	goods	good	NOUN
ftr-316	479	59	for	for	ADP
ftr-316	479	60	processing	processing	NOUN
ftr-316	479	61	purposes	purpose	NOUN
ftr-316	479	62	,	,	PUNCT
ftr-316	479	63	and	and	CCONJ
ftr-316	479	64	maintenance	maintenance	NOUN
ftr-316	479	65	of	of	ADP
ftr-316	479	66	a	a	DET
ftr-316	479	67	fixed	fix	VERB
ftr-316	479	68	place	place	NOUN
ftr-316	479	69	of	of	ADP
ftr-316	479	70	business	business	NOUN
ftr-316	479	71	for	for	ADP
ftr-316	479	72	auxiliary	auxiliary	ADJ
ftr-316	479	73	activities.139	activities.139	NOUN
ftr-316	479	74	however	however	ADV
ftr-316	479	75	,	,	PUNCT
ftr-316	479	76	the	the	DET
ftr-316	479	77	treaty	treaty	NOUN
ftr-316	479	78	does	do	AUX
ftr-316	479	79	not	not	PART
ftr-316	479	80	contain	contain	VERB
ftr-316	479	81	a	a	DET
ftr-316	479	82	provision	provision	NOUN
ftr-316	479	83	such	such	ADJ
ftr-316	479	84	as	as	ADP
ftr-316	479	85	that	that	PRON
ftr-316	479	86	included	include	VERB
ftr-316	479	87	in	in	ADP
ftr-316	479	88	both	both	CCONJ
ftr-316	479	89	the	the	DET
ftr-316	479	90	2006	2006	NUM
ftr-316	479	91	u.s	u.s	PROPN
ftr-316	479	92	.	.	PROPN
ftr-316	479	93	model	model	NOUN
ftr-316	479	94	and	and	CCONJ
ftr-316	479	95	the	the	DET
ftr-316	479	96	2010	2010	NUM
ftr-316	479	97	oecd	oecd	PROPN
ftr-316	479	98	model	model	NOUN
ftr-316	479	99	in	in	ADP
ftr-316	479	100	which	which	PRON
ftr-316	479	101	the	the	DET
ftr-316	479	102	maintenance	maintenance	NOUN
ftr-316	479	103	of	of	ADP
ftr-316	479	104	a	a	DET
ftr-316	479	105	fixed	fix	VERB
ftr-316	479	106	place	place	NOUN
ftr-316	479	107	of	of	ADP
ftr-316	479	108	business	business	NOUN
ftr-316	479	109	solely	solely	ADV
ftr-316	479	110	for	for	ADP
ftr-316	479	111	any	any	DET
ftr-316	479	112	combination	combination	NOUN
ftr-316	479	113	of	of	ADP
ftr-316	479	114	the	the	DET
ftr-316	479	115	aforesaid	aforesaid	NOUN
ftr-316	479	116	activities	activity	NOUN
ftr-316	479	117	does	do	AUX
ftr-316	479	118	not	not	PART
ftr-316	479	119	constitute	constitute	VERB
ftr-316	479	120	a	a	DET
ftr-316	479	121	pe	pe	NOUN
ftr-316	479	122	provided	provide	VERB
ftr-316	479	123	that	that	SCONJ
ftr-316	479	124	the	the	DET
ftr-316	479	125	overall	overall	ADJ
ftr-316	479	126	activity	activity	NOUN
ftr-316	479	127	of	of	ADP
ftr-316	479	128	the	the	DET
ftr-316	479	129	fixed	fix	VERB
ftr-316	479	130	place	place	NOUN
ftr-316	479	131	of	of	ADP
ftr-316	479	132	business	business	NOUN
ftr-316	479	133	resulting	result	VERB
ftr-316	479	134	from	from	ADP
ftr-316	479	135	this	this	DET
ftr-316	479	136	combination	combination	NOUN
ftr-316	479	137	is	be	AUX
ftr-316	479	138	of	of	ADP
ftr-316	479	139	a	a	DET
ftr-316	479	140	preparatory	preparatory	NOUN
ftr-316	479	141	or	or	CCONJ
ftr-316	479	142	auxiliary	auxiliary	ADJ
ftr-316	479	143	character.140	character.140	NOUN
ftr-316	479	144	the	the	DET
ftr-316	479	145	concept	concept	NOUN
ftr-316	479	146	of	of	ADP
ftr-316	479	147	electronic	electronic	ADJ
ftr-316	479	148	commerce	commerce	NOUN
ftr-316	479	149	brings	bring	VERB
ftr-316	479	150	new	new	ADJ
ftr-316	479	151	challenges	challenge	NOUN
ftr-316	479	152	to	to	ADP
ftr-316	479	153	the	the	DET
ftr-316	479	154	definition	definition	NOUN
ftr-316	479	155	of	of	ADP
ftr-316	479	156	permanent	permanent	ADJ
ftr-316	479	157	establishment	establishment	NOUN
ftr-316	479	158	since	since	SCONJ
ftr-316	479	159	the	the	DET
ftr-316	479	160	location	location	NOUN
ftr-316	479	161	of	of	ADP
ftr-316	479	162	a	a	DET
ftr-316	479	163	website	website	NOUN
ftr-316	479	164	or	or	CCONJ
ftr-316	479	165	computer	computer	NOUN
ftr-316	479	166	equipment	equipment	NOUN
ftr-316	479	167	can	can	AUX
ftr-316	479	168	constitute	constitute	VERB
ftr-316	479	169	a	a	DET
ftr-316	479	170	pe	pe	NOUN
ftr-316	479	171	with	with	ADP
ftr-316	479	172	all	all	PRON
ftr-316	479	173	of	of	ADP
ftr-316	479	174	the	the	DET
ftr-316	479	175	consequences	consequence	NOUN
ftr-316	479	176	stemming	stem	VERB
ftr-316	479	177	from	from	ADP
ftr-316	479	178	this	this	DET
ftr-316	479	179	qualification.141	qualification.141	NOUN
ftr-316	479	180	the	the	DET
ftr-316	479	181	u.s	u.s	PROPN
ftr-316	479	182	.	.	PROPN
ftr-316	479	183	technical	technical	ADJ
ftr-316	479	184	explanations	explanation	NOUN
ftr-316	479	185	make	make	VERB
ftr-316	479	186	no	no	DET
ftr-316	479	187	comment	comment	NOUN
ftr-316	479	188	on	on	ADP
ftr-316	479	189	this	this	DET
ftr-316	479	190	issue	issue	NOUN
ftr-316	479	191	,	,	PUNCT
ftr-316	479	192	but	but	CCONJ
ftr-316	479	193	the	the	DET
ftr-316	479	194	commentaries	commentary	NOUN
ftr-316	479	195	have	have	AUX
ftr-316	479	196	addressed	address	VERB
ftr-316	479	197	this	this	DET
ftr-316	479	198	point	point	NOUN
ftr-316	479	199	by	by	ADP
ftr-316	479	200	basically	basically	ADV
ftr-316	479	201	determining	determine	VERB
ftr-316	479	202	that	that	SCONJ
ftr-316	479	203	the	the	DET
ftr-316	479	204	website	website	NOUN
ftr-316	479	205	hosting	host	VERB
ftr-316	479	206	arrangement	arrangement	NOUN
ftr-316	479	207	and	and	CCONJ
ftr-316	479	208	an	an	DET
ftr-316	479	209	internet	internet	NOUN
ftr-316	479	210	service	service	NOUN
ftr-316	479	211	provider	provider	NOUN
ftr-316	479	212	usually	usually	ADV
ftr-316	479	213	will	will	AUX
ftr-316	479	214	not	not	PART
ftr-316	479	215	be	be	AUX
ftr-316	479	216	a	a	DET
ftr-316	479	217	pe.142	pe.142	PROPN
ftr-316	479	218	the	the	DET
ftr-316	479	219	issue	issue	NOUN
ftr-316	479	220	of	of	ADP
ftr-316	479	221	whether	whether	SCONJ
ftr-316	479	222	computer	computer	NOUN
ftr-316	479	223	equipment	equipment	NOUN
ftr-316	479	224	at	at	ADP
ftr-316	479	225	a	a	DET
ftr-316	479	226	given	give	VERB
ftr-316	479	227	location	location	NOUN
ftr-316	479	228	constitutes	constitute	VERB
ftr-316	479	229	a	a	DET
ftr-316	479	230	permanent	permanent	ADJ
ftr-316	479	231	establishment	establishment	NOUN
ftr-316	479	232	(	(	PUNCT
ftr-316	479	233	under	under	ADP
ftr-316	479	234	the	the	DET
ftr-316	479	235	concept	concept	NOUN
ftr-316	479	236	of	of	ADP
ftr-316	479	237	a	a	DET
ftr-316	479	238	fixed	fix	VERB
ftr-316	479	239	place	place	NOUN
ftr-316	479	240	of	of	ADP
ftr-316	479	241	business	business	NOUN
ftr-316	479	242	)	)	PUNCT
ftr-316	479	243	will	will	AUX
ftr-316	479	244	depend	depend	VERB
ftr-316	479	245	on	on	ADP
ftr-316	479	246	whether	whether	SCONJ
ftr-316	479	247	the	the	DET
ftr-316	479	248	functions	function	NOUN
ftr-316	479	249	performed	perform	VERB
ftr-316	479	250	using	use	VERB
ftr-316	479	251	that	that	DET
ftr-316	479	252	equipment	equipment	NOUN
ftr-316	479	253	exceed	exceed	VERB
ftr-316	479	254	the	the	DET
ftr-316	479	255	preparatory	preparatory	NOUN
ftr-316	479	256	or	or	CCONJ
ftr-316	479	257	auxiliary	auxiliary	ADJ
ftr-316	479	258	threshold	threshold	NOUN
ftr-316	479	259	,	,	PUNCT
ftr-316	479	260	something	something	PRON
ftr-316	479	261	that	that	PRON
ftr-316	479	262	can	can	AUX
ftr-316	479	263	only	only	ADV
ftr-316	479	264	be	be	AUX
ftr-316	479	265	decided	decide	VERB
ftr-316	479	266	with	with	ADP
ftr-316	479	267	a	a	DET
ftr-316	479	268	case	case	NOUN
ftr-316	479	269	-	-	PUNCT
ftr-316	479	270	by	by	ADP
ftr-316	479	271	-	-	PUNCT
ftr-316	479	272	case	case	NOUN
ftr-316	479	273	analysis.143	analysis.143	NOUN
ftr-316	479	274	the	the	DET
ftr-316	479	275	treaty	treaty	NOUN
ftr-316	479	276	provides	provide	VERB
ftr-316	479	277	that	that	SCONJ
ftr-316	479	278	certain	certain	ADJ
ftr-316	479	279	activities	activity	NOUN
ftr-316	479	280	are	be	AUX
ftr-316	479	281	deemed	deem	VERB
ftr-316	479	282	to	to	PART
ftr-316	479	283	create	create	VERB
ftr-316	479	284	a	a	DET
ftr-316	479	285	pe	pe	NOUN
ftr-316	479	286	,	,	PUNCT
ftr-316	479	287	regardless	regardless	ADV
ftr-316	479	288	of	of	ADP
ftr-316	479	289	whether	whether	SCONJ
ftr-316	479	290	the	the	DET
ftr-316	479	291	non	non	ADJ
ftr-316	479	292	-	-	ADJ
ftr-316	479	293	resident	resident	ADJ
ftr-316	479	294	maintains	maintain	VERB
ftr-316	479	295	a	a	DET
ftr-316	479	296	fixed	fix	VERB
ftr-316	479	297	place	place	NOUN
ftr-316	479	298	of	of	ADP
ftr-316	479	299	business	business	NOUN
ftr-316	479	300	in	in	ADP
ftr-316	479	301	the	the	DET
ftr-316	479	302	host	host	NOUN
ftr-316	479	303	country.144	country.144	NOUN
ftr-316	479	304	specifically	specifically	ADV
ftr-316	479	305	,	,	PUNCT
ftr-316	479	306	a	a	DET
ftr-316	479	307	person	person	NOUN
ftr-316	479	308	(	(	PUNCT
ftr-316	479	309	other	other	ADJ
ftr-316	479	310	than	than	ADP
ftr-316	479	311	an	an	DET
ftr-316	479	312	independent	independent	ADJ
ftr-316	479	313	agent	agent	NOUN
ftr-316	479	314	)	)	PUNCT
ftr-316	479	315	acting	act	VERB
ftr-316	479	316	in	in	ADP
ftr-316	479	317	the	the	DET
ftr-316	479	318	source	source	NOUN
ftr-316	479	319	country	country	NOUN
ftr-316	479	320	as	as	ADP
ftr-316	479	321	an	an	DET
ftr-316	479	322	agent	agent	NOUN
ftr-316	479	323	(	(	PUNCT
ftr-316	479	324	“	"	PUNCT
ftr-316	479	325	agency	agency	NOUN
ftr-316	479	326	permanent	permanent	ADJ
ftr-316	479	327	establishment	establishment	NOUN
ftr-316	479	328	”	"	PUNCT
ftr-316	479	329	)	)	PUNCT
ftr-316	479	330	of	of	ADP
ftr-316	479	331	an	an	DET
ftr-316	479	332	enterprise	enterprise	NOUN
ftr-316	479	333	of	of	ADP
ftr-316	479	334	the	the	DET
ftr-316	479	335	residency	residency	NOUN
ftr-316	479	336	country	country	NOUN
ftr-316	479	337	who	who	PRON
ftr-316	479	338	has	have	VERB
ftr-316	479	339	the	the	DET
ftr-316	479	340	authority	authority	NOUN
ftr-316	479	341	to	to	PART
ftr-316	479	342	conclude	conclude	VERB
ftr-316	479	343	contracts	contract	NOUN
ftr-316	479	344	that	that	PRON
ftr-316	479	345	are	be	AUX
ftr-316	479	346	binding	bind	VERB
ftr-316	479	347	on	on	ADP
ftr-316	479	348	the	the	DET
ftr-316	479	349	enterprise	enterprise	NOUN
ftr-316	479	350	will	will	AUX
ftr-316	479	351	create	create	VERB
ftr-316	479	352	a	a	DET
ftr-316	479	353	pe	pe	NOUN
ftr-316	479	354	in	in	ADP
ftr-316	479	355	the	the	DET
ftr-316	479	356	source	source	NOUN
ftr-316	479	357	138	138	NUM
ftr-316	479	358	.	.	PUNCT
ftr-316	480	1	i	i	PRON
ftr-316	480	2	d.	d.	PROPN
ftr-316	480	3	in	in	ADP
ftr-316	480	4	this	this	DET
ftr-316	480	5	respect	respect	NOUN
ftr-316	480	6	,	,	PUNCT
ftr-316	480	7	in	in	ADP
ftr-316	480	8	the	the	DET
ftr-316	480	9	commentaries	commentary	NOUN
ftr-316	480	10	,	,	PUNCT
ftr-316	480	11	chile	chile	PROPN
ftr-316	480	12	expressly	expressly	ADV
ftr-316	480	13	reserved	reserve	VERB
ftr-316	480	14	the	the	DET
ftr-316	480	15	right	right	NOUN
ftr-316	480	16	to	to	PART
ftr-316	480	17	deem	deem	VERB
ftr-316	480	18	an	an	DET
ftr-316	480	19	enterprise	enterprise	NOUN
ftr-316	480	20	to	to	PART
ftr-316	480	21	have	have	VERB
ftr-316	480	22	a	a	DET
ftr-316	480	23	permanent	permanent	ADJ
ftr-316	480	24	establishment	establishment	NOUN
ftr-316	480	25	in	in	ADP
ftr-316	480	26	certain	certain	ADJ
ftr-316	480	27	circumstances	circumstance	NOUN
ftr-316	480	28	where	where	SCONJ
ftr-316	480	29	services	service	NOUN
ftr-316	480	30	are	be	AUX
ftr-316	480	31	provided	provide	VERB
ftr-316	480	32	.	.	PUNCT
ftr-316	481	1	see	see	VERB
ftr-316	481	2	oecd	oecd	PROPN
ftr-316	481	3	centre	centre	PROPN
ftr-316	481	4	for	for	ADP
ftr-316	481	5	tax	tax	NOUN
ftr-316	481	6	policy	policy	NOUN
ftr-316	481	7	and	and	CCONJ
ftr-316	481	8	administration	administration	NOUN
ftr-316	482	1	[	[	X
ftr-316	482	2	oecd	oecd	PROPN
ftr-316	482	3	tpa	tpa	PROPN
ftr-316	482	4	]	]	PUNCT
ftr-316	482	5	,	,	PUNCT
ftr-316	482	6	the	the	DET
ftr-316	482	7	2010	2010	NUM
ftr-316	482	8	oecd	oecd	PROPN
ftr-316	482	9	model	model	NOUN
ftr-316	482	10	tax	tax	PROPN
ftr-316	482	11	convention	convention	NOUN
ftr-316	482	12	(	(	PUNCT
ftr-316	482	13	2010	2010	NUM
ftr-316	482	14	)	)	PUNCT
ftr-316	482	15	,	,	PUNCT
ftr-316	482	16	cmt	cmt	PROPN
ftr-316	482	17	.	.	PROPN
ftr-316	482	18	48	48	NUM
ftr-316	482	19	on	on	ADP
ftr-316	482	20	art	art	NOUN
ftr-316	482	21	.	.	PUNCT
ftr-316	483	1	5	5	NUM
ftr-316	483	2	,	,	PUNCT
ftr-316	483	3	http://www.oecd-ilibrary.org/taxation/model-taxconvention-on-income-and-on-capital-condensed-version-2010_mtc_cond-2010-en	http://www.oecd-ilibrary.org/taxation/model-taxconvention-on-income-and-on-capital-condensed-version-2010_mtc_cond-2010-en	PROPN
ftr-316	483	4	.	.	PUNCT
ftr-316	484	1	139	139	NUM
ftr-316	484	2	.	.	PUNCT
ftr-316	485	1	chile	chile	PROPN
ftr-316	485	2	-	-	PUNCT
ftr-316	485	3	u.s	u.s	PROPN
ftr-316	485	4	.	.	PROPN
ftr-316	485	5	tax	tax	NOUN
ftr-316	485	6	treaty	treaty	NOUN
ftr-316	486	1	,	,	PUNCT
ftr-316	486	2	supra	supra	PROPN
ftr-316	486	3	note	note	PROPN
ftr-316	486	4	36	36	NUM
ftr-316	486	5	,	,	PUNCT
ftr-316	486	6	art	art	NOUN
ftr-316	486	7	.	.	PUNCT
ftr-316	487	1	5	5	NUM
ftr-316	487	2	,	,	PUNCT
ftr-316	487	3	¶	¶	NOUN
ftr-316	487	4	4	4	NUM
ftr-316	487	5	.	.	NOUN
ftr-316	487	6	140	140	NUM
ftr-316	487	7	.	.	PUNCT
ftr-316	487	8	see	see	VERB
ftr-316	487	9	title	title	NOUN
ftr-316	487	10	&	&	CCONJ
ftr-316	487	11	avi	avi	PROPN
ftr-316	487	12	-	-	PUNCT
ftr-316	487	13	yonah	yonah	ADJ
ftr-316	487	14	,	,	PUNCT
ftr-316	487	15	supra	supra	PROPN
ftr-316	487	16	note	note	NOUN
ftr-316	487	17	121	121	NUM
ftr-316	487	18	,	,	PUNCT
ftr-316	487	19	at	at	ADP
ftr-316	487	20	47	47	NUM
ftr-316	487	21	.	.	PUNCT
ftr-316	488	1	141	141	NUM
ftr-316	488	2	.	.	PUNCT
ftr-316	489	1	oecd	oecd	PROPN
ftr-316	489	2	comm	comm	NOUN
ftr-316	489	3	.	.	PUNCT
ftr-316	490	1	on	on	ADP
ftr-316	490	2	fiscal	fiscal	ADJ
ftr-316	490	3	affairs	affair	NOUN
ftr-316	490	4	,	,	PUNCT
ftr-316	490	5	clarification	clarification	NOUN
ftr-316	490	6	on	on	ADP
ftr-316	490	7	the	the	DET
ftr-316	490	8	application	application	NOUN
ftr-316	490	9	of	of	ADP
ftr-316	490	10	the	the	DET
ftr-316	490	11	permanent	permanent	ADJ
ftr-316	490	12	establishment	establishment	NOUN
ftr-316	490	13	definition	definition	NOUN
ftr-316	490	14	in	in	ADP
ftr-316	490	15	e	e	NOUN
ftr-316	490	16	-	-	NOUN
ftr-316	490	17	commerce	commerce	NOUN
ftr-316	490	18	:	:	PUNCT
ftr-316	490	19	changes	change	NOUN
ftr-316	490	20	to	to	ADP
ftr-316	490	21	the	the	DET
ftr-316	490	22	commentary	commentary	NOUN
ftr-316	490	23	on	on	ADP
ftr-316	490	24	article	article	NOUN
ftr-316	490	25	5	5	NUM
ftr-316	490	26	(	(	PUNCT
ftr-316	490	27	2000	2000	NUM
ftr-316	490	28	)	)	PUNCT
ftr-316	490	29	,	,	PUNCT
ftr-316	490	30	http://www.oecd.org/	http://www.oecd.org/	NOUN
ftr-316	490	31	dataoecd/46/32/1923380.pdf	dataoecd/46/32/1923380.pdf	NOUN
ftr-316	490	32	.	.	PUNCT
ftr-316	491	1	142	142	NUM
ftr-316	491	2	.	.	PUNCT
ftr-316	492	1	i	i	PRON
ftr-316	492	2	d.	d.	PROPN
ftr-316	492	3	143	143	NUM
ftr-316	492	4	.	.	PUNCT
ftr-316	493	1	oecd	oecd	PROPN
ftr-316	493	2	tpa	tpa	PROPN
ftr-316	493	3	,	,	PUNCT
ftr-316	493	4	supra	supra	PROPN
ftr-316	493	5	note	note	PROPN
ftr-316	493	6	138	138	NUM
ftr-316	493	7	,	,	PUNCT
ftr-316	493	8	cmt	cmt	PROPN
ftr-316	493	9	.	.	PROPN
ftr-316	493	10	42.8	42.8	NUM
ftr-316	493	11	on	on	ADP
ftr-316	493	12	art	art	NOUN
ftr-316	493	13	.	.	PUNCT
ftr-316	494	1	5	5	NUM
ftr-316	494	2	144	144	NUM
ftr-316	494	3	.	.	PUNCT
ftr-316	495	1	chile	chile	PROPN
ftr-316	495	2	-	-	PUNCT
ftr-316	495	3	u.s	u.s	PROPN
ftr-316	495	4	.	.	PROPN
ftr-316	495	5	tax	tax	NOUN
ftr-316	495	6	treaty	treaty	NOUN
ftr-316	496	1	,	,	PUNCT
ftr-316	496	2	supra	supra	PROPN
ftr-316	496	3	note	note	PROPN
ftr-316	496	4	36	36	NUM
ftr-316	496	5	,	,	PUNCT
ftr-316	496	6	art	art	NOUN
ftr-316	496	7	.	.	PUNCT
ftr-316	497	1	5	5	NUM
ftr-316	497	2	,	,	PUNCT
ftr-316	497	3	¶	¶	NOUN
ftr-316	497	4	5	5	NUM
ftr-316	497	5	.	.	PUNCT
ftr-316	497	6	66	66	NUM
ftr-316	497	7	florida	florida	PROPN
ftr-316	497	8	tax	tax	NOUN
ftr-316	497	9	review	review	NOUN
ftr-316	497	10	[	[	X
ftr-316	497	11	vol.13:2	vol.13:2	NOUN
ftr-316	497	12	country	country	NOUN
ftr-316	497	13	unless	unless	SCONJ
ftr-316	497	14	the	the	DET
ftr-316	497	15	activities	activity	NOUN
ftr-316	497	16	are	be	AUX
ftr-316	497	17	limited	limit	VERB
ftr-316	497	18	to	to	ADP
ftr-316	497	19	those	those	PRON
ftr-316	497	20	mentioned	mention	VERB
ftr-316	497	21	in	in	ADP
ftr-316	497	22	paragraph	paragraph	NOUN
ftr-316	497	23	4	4	NUM
ftr-316	497	24	(	(	PUNCT
ftr-316	497	25	“	"	PUNCT
ftr-316	497	26	ancillary	ancillary	ADJ
ftr-316	497	27	activities”).145	activities”).145	PROPN
ftr-316	497	28	in	in	ADP
ftr-316	497	29	this	this	DET
ftr-316	497	30	respect	respect	NOUN
ftr-316	497	31	,	,	PUNCT
ftr-316	497	32	the	the	DET
ftr-316	497	33	commentaries	commentary	NOUN
ftr-316	497	34	on	on	ADP
ftr-316	497	35	article	article	NOUN
ftr-316	497	36	5	5	NUM
ftr-316	497	37	provide	provide	VERB
ftr-316	497	38	that	that	SCONJ
ftr-316	497	39	the	the	DET
ftr-316	497	40	mere	mere	ADJ
ftr-316	497	41	fact	fact	NOUN
ftr-316	497	42	that	that	SCONJ
ftr-316	497	43	a	a	DET
ftr-316	497	44	person	person	NOUN
ftr-316	497	45	has	have	AUX
ftr-316	497	46	attended	attend	VERB
ftr-316	497	47	negotiations	negotiation	NOUN
ftr-316	497	48	with	with	ADP
ftr-316	497	49	a	a	DET
ftr-316	497	50	client	client	NOUN
ftr-316	497	51	on	on	ADP
ftr-316	497	52	behalf	behalf	NOUN
ftr-316	497	53	of	of	ADP
ftr-316	497	54	the	the	DET
ftr-316	497	55	enterprise	enterprise	NOUN
ftr-316	497	56	will	will	AUX
ftr-316	497	57	not	not	PART
ftr-316	497	58	be	be	AUX
ftr-316	497	59	sufficient	sufficient	ADJ
ftr-316	497	60	in	in	ADP
ftr-316	497	61	itself	itself	PRON
ftr-316	497	62	to	to	PART
ftr-316	497	63	conclude	conclude	VERB
ftr-316	497	64	that	that	SCONJ
ftr-316	497	65	that	that	DET
ftr-316	497	66	person	person	NOUN
ftr-316	497	67	has	have	VERB
ftr-316	497	68	the	the	DET
ftr-316	497	69	ability	ability	NOUN
ftr-316	497	70	to	to	PART
ftr-316	497	71	exercise	exercise	VERB
ftr-316	497	72	authority	authority	NOUN
ftr-316	497	73	to	to	PART
ftr-316	497	74	conclude	conclude	VERB
ftr-316	497	75	contracts	contract	NOUN
ftr-316	497	76	in	in	ADP
ftr-316	497	77	the	the	DET
ftr-316	497	78	name	name	NOUN
ftr-316	497	79	of	of	ADP
ftr-316	497	80	that	that	DET
ftr-316	497	81	enterprise.146	enterprise.146	NOUN
ftr-316	497	82	however	however	ADV
ftr-316	497	83	,	,	PUNCT
ftr-316	497	84	the	the	DET
ftr-316	497	85	sii	sii	PROPN
ftr-316	497	86	has	have	AUX
ftr-316	497	87	expressly	expressly	ADV
ftr-316	497	88	addressed	address	VERB
ftr-316	497	89	this	this	DET
ftr-316	497	90	issue	issue	NOUN
ftr-316	497	91	in	in	ADP
ftr-316	497	92	chile	chile	PROPN
ftr-316	497	93	,	,	PUNCT
ftr-316	497	94	ruling	rule	VERB
ftr-316	497	95	that	that	SCONJ
ftr-316	497	96	if	if	SCONJ
ftr-316	497	97	the	the	DET
ftr-316	497	98	agent	agent	NOUN
ftr-316	497	99	carries	carry	VERB
ftr-316	497	100	out	out	ADP
ftr-316	497	101	most	most	ADJ
ftr-316	497	102	of	of	ADP
ftr-316	497	103	the	the	DET
ftr-316	497	104	negotiations	negotiation	NOUN
ftr-316	497	105	of	of	ADP
ftr-316	497	106	the	the	DET
ftr-316	497	107	agreement	agreement	NOUN
ftr-316	497	108	,	,	PUNCT
ftr-316	497	109	fixing	fix	VERB
ftr-316	497	110	terms	term	NOUN
ftr-316	497	111	and	and	CCONJ
ftr-316	497	112	resolving	resolve	VERB
ftr-316	497	113	issues	issue	NOUN
ftr-316	497	114	in	in	ADP
ftr-316	497	115	connection	connection	NOUN
ftr-316	497	116	with	with	ADP
ftr-316	497	117	it	it	PRON
ftr-316	497	118	,	,	PUNCT
ftr-316	497	119	but	but	CCONJ
ftr-316	497	120	he	he	PRON
ftr-316	497	121	does	do	AUX
ftr-316	497	122	not	not	PART
ftr-316	497	123	formally	formally	ADV
ftr-316	497	124	sign	sign	VERB
ftr-316	497	125	the	the	DET
ftr-316	497	126	agreement	agreement	NOUN
ftr-316	497	127	,	,	PUNCT
ftr-316	497	128	such	such	ADJ
ftr-316	497	129	agent	agent	NOUN
ftr-316	497	130	will	will	AUX
ftr-316	497	131	be	be	AUX
ftr-316	497	132	considered	consider	VERB
ftr-316	497	133	to	to	PART
ftr-316	497	134	have	have	VERB
ftr-316	497	135	the	the	DET
ftr-316	497	136	authority	authority	NOUN
ftr-316	497	137	to	to	PART
ftr-316	497	138	conclude	conclude	VERB
ftr-316	497	139	contracts.147	contracts.147	NOUN
ftr-316	497	140	on	on	ADP
ftr-316	497	141	the	the	DET
ftr-316	497	142	other	other	ADJ
ftr-316	497	143	hand	hand	NOUN
ftr-316	497	144	,	,	PUNCT
ftr-316	497	145	a	a	DET
ftr-316	497	146	foreign	foreign	ADJ
ftr-316	497	147	corporation	corporation	NOUN
ftr-316	497	148	shall	shall	AUX
ftr-316	497	149	not	not	PART
ftr-316	497	150	be	be	AUX
ftr-316	497	151	deemed	deem	VERB
ftr-316	497	152	to	to	PART
ftr-316	497	153	have	have	VERB
ftr-316	497	154	a	a	DET
ftr-316	497	155	permanent	permanent	ADJ
ftr-316	497	156	establishment	establishment	NOUN
ftr-316	497	157	if	if	SCONJ
ftr-316	497	158	it	it	PRON
ftr-316	497	159	conducts	conduct	VERB
ftr-316	497	160	business	business	NOUN
ftr-316	497	161	in	in	ADP
ftr-316	497	162	the	the	DET
ftr-316	497	163	country	country	NOUN
ftr-316	497	164	through	through	ADP
ftr-316	497	165	an	an	DET
ftr-316	497	166	independent	independent	ADJ
ftr-316	497	167	agent	agent	NOUN
ftr-316	497	168	,	,	PUNCT
ftr-316	497	169	broker	broker	NOUN
ftr-316	497	170	,	,	PUNCT
ftr-316	497	171	or	or	CCONJ
ftr-316	497	172	general	general	ADJ
ftr-316	497	173	commission	commission	NOUN
ftr-316	497	174	agent	agent	NOUN
ftr-316	497	175	,	,	PUNCT
ftr-316	497	176	and	and	CCONJ
ftr-316	497	177	that	that	DET
ftr-316	497	178	agent	agent	NOUN
ftr-316	497	179	or	or	CCONJ
ftr-316	497	180	broker	broker	NOUN
ftr-316	497	181	acts	act	VERB
ftr-316	497	182	in	in	ADP
ftr-316	497	183	the	the	DET
ftr-316	497	184	ordinary	ordinary	ADJ
ftr-316	497	185	course	course	NOUN
ftr-316	497	186	of	of	ADP
ftr-316	497	187	its	its	PRON
ftr-316	497	188	business.148	business.148	NOUN
ftr-316	497	189	finally	finally	ADV
ftr-316	497	190	,	,	PUNCT
ftr-316	497	191	a	a	DET
ftr-316	497	192	company	company	NOUN
ftr-316	497	193	will	will	AUX
ftr-316	497	194	not	not	PART
ftr-316	497	195	be	be	AUX
ftr-316	497	196	deemed	deem	VERB
ftr-316	497	197	to	to	PART
ftr-316	497	198	have	have	VERB
ftr-316	497	199	a	a	DET
ftr-316	497	200	permanent	permanent	ADJ
ftr-316	497	201	establishment	establishment	NOUN
ftr-316	497	202	in	in	ADP
ftr-316	497	203	chile	chile	PROPN
ftr-316	497	204	or	or	CCONJ
ftr-316	497	205	the	the	DET
ftr-316	497	206	united	united	PROPN
ftr-316	497	207	states	states	PROPN
ftr-316	497	208	merely	merely	ADV
ftr-316	497	209	because	because	SCONJ
ftr-316	497	210	it	it	PRON
ftr-316	497	211	has	have	VERB
ftr-316	497	212	a	a	DET
ftr-316	497	213	subsidiary	subsidiary	NOUN
ftr-316	497	214	in	in	ADP
ftr-316	497	215	chile	chile	PROPN
ftr-316	497	216	or	or	CCONJ
ftr-316	497	217	the	the	DET
ftr-316	497	218	united	united	PROPN
ftr-316	497	219	states149	states149	PROPN
ftr-316	497	220	thus	thus	ADV
ftr-316	497	221	,	,	PUNCT
ftr-316	497	222	ownership	ownership	NOUN
ftr-316	497	223	or	or	CCONJ
ftr-316	497	224	control	control	NOUN
ftr-316	497	225	between	between	ADP
ftr-316	497	226	two	two	NUM
ftr-316	497	227	companies	company	NOUN
ftr-316	497	228	is	be	AUX
ftr-316	497	229	not	not	PART
ftr-316	497	230	a	a	DET
ftr-316	497	231	factor	factor	NOUN
ftr-316	497	232	to	to	PART
ftr-316	497	233	determine	determine	VERB
ftr-316	497	234	the	the	DET
ftr-316	497	235	existence	existence	NOUN
ftr-316	497	236	of	of	ADP
ftr-316	497	237	a	a	DET
ftr-316	497	238	pe.150	pe.150	PROPN
ftr-316	497	239	however	however	ADV
ftr-316	497	240	,	,	PUNCT
ftr-316	497	241	the	the	DET
ftr-316	497	242	commentaries	commentary	NOUN
ftr-316	497	243	rule	rule	VERB
ftr-316	497	244	that	that	SCONJ
ftr-316	497	245	if	if	SCONJ
ftr-316	497	246	the	the	DET
ftr-316	497	247	subsidiary	subsidiary	NOUN
ftr-316	497	248	has	have	VERB
ftr-316	497	249	any	any	DET
ftr-316	497	250	place	place	NOUN
ftr-316	497	251	or	or	CCONJ
ftr-316	497	252	premises	premise	NOUN
ftr-316	497	253	at	at	ADP
ftr-316	497	254	the	the	DET
ftr-316	497	255	disposal	disposal	NOUN
ftr-316	497	256	of	of	ADP
ftr-316	497	257	the	the	DET
ftr-316	497	258	parent	parent	NOUN
ftr-316	497	259	company	company	NOUN
ftr-316	497	260	which	which	PRON
ftr-316	497	261	constitutes	constitute	VERB
ftr-316	497	262	a	a	DET
ftr-316	497	263	fixed	fix	VERB
ftr-316	497	264	place	place	NOUN
ftr-316	497	265	through	through	ADP
ftr-316	497	266	which	which	PRON
ftr-316	497	267	the	the	DET
ftr-316	497	268	parent	parent	NOUN
ftr-316	497	269	conducts	conduct	VERB
ftr-316	497	270	its	its	PRON
ftr-316	497	271	business	business	NOUN
ftr-316	497	272	,	,	PUNCT
ftr-316	497	273	it	it	PRON
ftr-316	497	274	will	will	AUX
ftr-316	497	275	constitute	constitute	VERB
ftr-316	497	276	a	a	DET
ftr-316	497	277	pe	pe	NOUN
ftr-316	497	278	for	for	ADP
ftr-316	497	279	the	the	DET
ftr-316	497	280	parent	parent	NOUN
ftr-316	497	281	company.151	company.151	NOUN
ftr-316	497	282	the	the	DET
ftr-316	497	283	same	same	ADJ
ftr-316	497	284	conclusion	conclusion	NOUN
ftr-316	497	285	is	be	AUX
ftr-316	497	286	reached	reach	VERB
ftr-316	497	287	if	if	SCONJ
ftr-316	497	288	the	the	DET
ftr-316	497	289	subsidiary	subsidiary	NOUN
ftr-316	497	290	has	have	VERB
ftr-316	497	291	,	,	PUNCT
ftr-316	497	292	and	and	CCONJ
ftr-316	497	293	habitually	habitually	ADV
ftr-316	497	294	exercises	exercise	VERB
ftr-316	497	295	in	in	ADP
ftr-316	497	296	that	that	DET
ftr-316	497	297	state	state	NOUN
ftr-316	497	298	,	,	PUNCT
ftr-316	497	299	authority	authority	NOUN
ftr-316	497	300	to	to	PART
ftr-316	497	301	conclude	conclude	VERB
ftr-316	497	302	contracts	contract	NOUN
ftr-316	497	303	in	in	ADP
ftr-316	497	304	the	the	DET
ftr-316	497	305	name	name	NOUN
ftr-316	497	306	of	of	ADP
ftr-316	497	307	the	the	DET
ftr-316	497	308	parent	parent	NOUN
ftr-316	497	309	unless	unless	SCONJ
ftr-316	497	310	these	these	DET
ftr-316	497	311	activities	activity	NOUN
ftr-316	497	312	are	be	AUX
ftr-316	497	313	those	those	PRON
ftr-316	497	314	considered	consider	VERB
ftr-316	497	315	of	of	ADP
ftr-316	497	316	auxiliary	auxiliary	ADJ
ftr-316	497	317	or	or	CCONJ
ftr-316	497	318	preparatory	preparatory	ADJ
ftr-316	497	319	character	character	NOUN
ftr-316	497	320	or	or	CCONJ
ftr-316	497	321	unless	unless	SCONJ
ftr-316	497	322	the	the	DET
ftr-316	497	323	subsidiary	subsidiary	NOUN
ftr-316	497	324	acts	act	VERB
ftr-316	497	325	within	within	ADP
ftr-316	497	326	its	its	PRON
ftr-316	497	327	ordinary	ordinary	ADJ
ftr-316	497	328	course	course	NOUN
ftr-316	497	329	of	of	ADP
ftr-316	497	330	business	business	NOUN
ftr-316	497	331	as	as	ADP
ftr-316	497	332	an	an	DET
ftr-316	497	333	independent	independent	ADJ
ftr-316	497	334	agent.152	agent.152	NOUN
ftr-316	497	335	145	145	NUM
ftr-316	497	336	.	.	PUNCT
ftr-316	498	1	i	i	PRON
ftr-316	498	2	d.	d.	PROPN
ftr-316	498	3	146	146	NUM
ftr-316	498	4	.	.	PUNCT
ftr-316	499	1	oecd	oecd	PROPN
ftr-316	499	2	tpa	tpa	PROPN
ftr-316	499	3	,	,	PUNCT
ftr-316	499	4	supra	supra	PROPN
ftr-316	499	5	note	note	PROPN
ftr-316	499	6	138	138	NUM
ftr-316	499	7	,	,	PUNCT
ftr-316	499	8	cmt	cmt	PROPN
ftr-316	499	9	.	.	PROPN
ftr-316	499	10	33	33	NUM
ftr-316	499	11	on	on	ADP
ftr-316	499	12	art	art	NOUN
ftr-316	499	13	.	.	PUNCT
ftr-316	500	1	5	5	NUM
ftr-316	500	2	.	.	NUM
ftr-316	500	3	147	147	NUM
ftr-316	500	4	.	.	PUNCT
ftr-316	501	1	s.i.i	s.i.i	PROPN
ftr-316	501	2	.	.	PROPN
ftr-316	501	3	,	,	PUNCT
ftr-316	501	4	oficio	oficio	PROPN
ftr-316	502	1	no	no	INTJ
ftr-316	502	2	.	.	NOUN
ftr-316	503	1	2176	2176	NUM
ftr-316	503	2	,	,	PUNCT
ftr-316	503	3	april	april	PROPN
ftr-316	503	4	26	26	NUM
ftr-316	503	5	,	,	PUNCT
ftr-316	503	6	2009	2009	NUM
ftr-316	503	7	(	(	PUNCT
ftr-316	503	8	chile	chile	PROPN
ftr-316	503	9	)	)	PUNCT
ftr-316	503	10	,	,	PUNCT
ftr-316	504	1	http://www.sii.cl/	http://www.sii.cl/	PROPN
ftr-316	504	2	pagina	pagina	PROPN
ftr-316	504	3	/	/	SYM
ftr-316	504	4	jurisprudencia	jurisprudencia	PROPN
ftr-316	504	5	/	/	SYM
ftr-316	504	6	adminis/	adminis/	NUM
ftr-316	504	7	2009	2009	NUM
ftr-316	504	8	/	/	SYM
ftr-316	504	9	otras	otras	PROPN
ftr-316	504	10	/	/	SYM
ftr-316	504	11	ja2176.htm	ja2176.htm	NOUN
ftr-316	504	12	.	.	PROPN
ftr-316	504	13	148	148	NUM
ftr-316	504	14	.	.	PUNCT
ftr-316	504	15	chile	chile	PROPN
ftr-316	504	16	-	-	PUNCT
ftr-316	504	17	u.s	u.s	PROPN
ftr-316	504	18	.	.	PROPN
ftr-316	504	19	tax	tax	NOUN
ftr-316	504	20	treaty	treaty	NOUN
ftr-316	504	21	,	,	PUNCT
ftr-316	504	22	supra	supra	PROPN
ftr-316	504	23	note	note	PROPN
ftr-316	504	24	36	36	NUM
ftr-316	504	25	,	,	PUNCT
ftr-316	504	26	art	art	NOUN
ftr-316	504	27	.	.	PUNCT
ftr-316	505	1	5	5	NUM
ftr-316	505	2	,	,	PUNCT
ftr-316	505	3	¶	¶	NOUN
ftr-316	505	4	6	6	NUM
ftr-316	505	5	.	.	NOUN
ftr-316	505	6	149	149	NUM
ftr-316	505	7	.	.	PUNCT
ftr-316	506	1	chile	chile	PROPN
ftr-316	506	2	-	-	PUNCT
ftr-316	506	3	u.s	u.s	PROPN
ftr-316	506	4	.	.	PROPN
ftr-316	506	5	tax	tax	NOUN
ftr-316	506	6	treaty	treaty	NOUN
ftr-316	507	1	,	,	PUNCT
ftr-316	507	2	supra	supra	PROPN
ftr-316	507	3	note	note	PROPN
ftr-316	507	4	36	36	NUM
ftr-316	507	5	,	,	PUNCT
ftr-316	507	6	art	art	NOUN
ftr-316	507	7	.	.	PUNCT
ftr-316	508	1	5	5	NUM
ftr-316	508	2	,	,	PUNCT
ftr-316	508	3	¶	¶	NOUN
ftr-316	508	4	7	7	NUM
ftr-316	508	5	.	.	PUNCT
ftr-316	508	6	150	150	NUM
ftr-316	508	7	.	.	PUNCT
ftr-316	509	1	u.s	u.s	PROPN
ftr-316	509	2	.	.	PROPN
ftr-316	509	3	2006	2006	NUM
ftr-316	509	4	model	model	NOUN
ftr-316	509	5	technical	technical	ADJ
ftr-316	509	6	explanations	explanation	NOUN
ftr-316	509	7	,	,	PUNCT
ftr-316	509	8	supra	supra	PROPN
ftr-316	509	9	note	note	NOUN
ftr-316	509	10	120	120	NUM
ftr-316	509	11	,	,	PUNCT
ftr-316	509	12	art	art	NOUN
ftr-316	509	13	.	.	PUNCT
ftr-316	510	1	5	5	NUM
ftr-316	510	2	,	,	PUNCT
ftr-316	510	3	¶	¶	NOUN
ftr-316	510	4	7	7	NUM
ftr-316	510	5	.	.	SYM
ftr-316	510	6	151	151	NUM
ftr-316	510	7	.	.	PUNCT
ftr-316	511	1	oecd	oecd	PROPN
ftr-316	511	2	tpa	tpa	PROPN
ftr-316	511	3	,	,	PUNCT
ftr-316	511	4	supra	supra	PROPN
ftr-316	511	5	note	note	PROPN
ftr-316	511	6	138	138	NUM
ftr-316	511	7	,	,	PUNCT
ftr-316	511	8	cmt	cmt	PROPN
ftr-316	511	9	.	.	PROPN
ftr-316	511	10	40	40	NUM
ftr-316	511	11	on	on	ADP
ftr-316	511	12	art	art	NOUN
ftr-316	511	13	.	.	PUNCT
ftr-316	512	1	5	5	NUM
ftr-316	512	2	.	.	NOUN
ftr-316	512	3	152	152	NUM
ftr-316	512	4	.	.	PUNCT
ftr-316	513	1	in	in	ADP
ftr-316	513	2	the	the	DET
ftr-316	513	3	case	case	NOUN
ftr-316	513	4	of	of	ADP
ftr-316	513	5	a	a	DET
ftr-316	513	6	company	company	NOUN
ftr-316	513	7	that	that	PRON
ftr-316	513	8	is	be	AUX
ftr-316	513	9	a	a	DET
ftr-316	513	10	member	member	NOUN
ftr-316	513	11	of	of	ADP
ftr-316	513	12	a	a	DET
ftr-316	513	13	multinational	multinational	ADJ
ftr-316	513	14	group	group	NOUN
ftr-316	513	15	,	,	PUNCT
ftr-316	513	16	the	the	DET
ftr-316	513	17	determination	determination	NOUN
ftr-316	513	18	of	of	ADP
ftr-316	513	19	the	the	DET
ftr-316	513	20	existence	existence	NOUN
ftr-316	513	21	of	of	ADP
ftr-316	513	22	a	a	DET
ftr-316	513	23	pe	pe	PROPN
ftr-316	513	24	must	must	AUX
ftr-316	513	25	be	be	AUX
ftr-316	513	26	made	make	VERB
ftr-316	513	27	separately	separately	ADV
ftr-316	513	28	for	for	ADP
ftr-316	513	29	each	each	DET
ftr-316	513	30	member	member	NOUN
ftr-316	513	31	of	of	ADP
ftr-316	513	32	the	the	DET
ftr-316	513	33	group	group	NOUN
ftr-316	513	34	.	.	PUNCT
ftr-316	514	1	oecd	oecd	PROPN
ftr-316	514	2	tpa	tpa	PROPN
ftr-316	514	3	,	,	PUNCT
ftr-316	514	4	supra	supra	PROPN
ftr-316	514	5	note	note	NOUN
ftr-316	514	6	144	144	NUM
ftr-316	514	7	,	,	PUNCT
ftr-316	514	8	cmt	cmt	PROPN
ftr-316	514	9	.	.	PROPN
ftr-316	514	10	41	41	NUM
ftr-316	514	11	on	on	ADP
ftr-316	514	12	art	art	NOUN
ftr-316	514	13	.	.	PUNCT
ftr-316	515	1	5	5	NUM
ftr-316	515	2	.	.	NUM
ftr-316	515	3	2012	2012	NUM
ftr-316	515	4	]	]	X
ftr-316	515	5	u.s	u.s	PROPN
ftr-316	515	6	.	.	PROPN
ftr-316	515	7	and	and	CCONJ
ftr-316	515	8	chile	chile	PROPN
ftr-316	515	9	tax	tax	NOUN
ftr-316	515	10	treaty	treaty	NOUN
ftr-316	515	11	67	67	NUM
ftr-316	515	12	3.2	3.2	NUM
ftr-316	515	13	income	income	NOUN
ftr-316	515	14	attributable	attributable	ADJ
ftr-316	515	15	to	to	ADP
ftr-316	515	16	a	a	DET
ftr-316	515	17	permanent	permanent	ADJ
ftr-316	515	18	establishment	establishment	NOUN
ftr-316	515	19	under	under	ADP
ftr-316	515	20	article	article	NOUN
ftr-316	515	21	7	7	NUM
ftr-316	515	22	of	of	ADP
ftr-316	515	23	the	the	DET
ftr-316	515	24	treaty	treaty	NOUN
ftr-316	515	25	,	,	PUNCT
ftr-316	515	26	if	if	SCONJ
ftr-316	515	27	a	a	DET
ftr-316	515	28	resident	resident	NOUN
ftr-316	515	29	of	of	ADP
ftr-316	515	30	a	a	DET
ftr-316	515	31	country	country	NOUN
ftr-316	515	32	carries	carry	VERB
ftr-316	515	33	out	out	ADP
ftr-316	515	34	business	business	NOUN
ftr-316	515	35	in	in	ADP
ftr-316	515	36	the	the	DET
ftr-316	515	37	source	source	NOUN
ftr-316	515	38	country	country	NOUN
ftr-316	515	39	through	through	ADP
ftr-316	515	40	a	a	DET
ftr-316	515	41	permanent	permanent	ADJ
ftr-316	515	42	establishment	establishment	NOUN
ftr-316	515	43	,	,	PUNCT
ftr-316	515	44	the	the	DET
ftr-316	515	45	source	source	NOUN
ftr-316	515	46	country	country	NOUN
ftr-316	515	47	will	will	AUX
ftr-316	515	48	impose	impose	VERB
ftr-316	515	49	a	a	DET
ftr-316	515	50	tax	tax	NOUN
ftr-316	515	51	at	at	ADP
ftr-316	515	52	the	the	DET
ftr-316	515	53	regular	regular	ADJ
ftr-316	515	54	rates153	rates153	PROPN
ftr-316	515	55	on	on	ADP
ftr-316	515	56	the	the	DET
ftr-316	515	57	business	business	NOUN
ftr-316	515	58	profits	profit	NOUN
ftr-316	515	59	,	,	PUNCT
ftr-316	515	60	but	but	CCONJ
ftr-316	515	61	only	only	ADV
ftr-316	515	62	on	on	ADP
ftr-316	515	63	those	those	DET
ftr-316	515	64	profits	profit	NOUN
ftr-316	515	65	that	that	PRON
ftr-316	515	66	are	be	AUX
ftr-316	515	67	attributable	attributable	ADJ
ftr-316	515	68	to	to	ADP
ftr-316	515	69	the	the	DET
ftr-316	515	70	permanent	permanent	ADJ
ftr-316	515	71	establishment.154	establishment.154	NOUN
ftr-316	515	72	the	the	DET
ftr-316	515	73	tax	tax	NOUN
ftr-316	515	74	is	be	AUX
ftr-316	515	75	applied	apply	VERB
ftr-316	515	76	on	on	ADP
ftr-316	515	77	a	a	DET
ftr-316	515	78	net	net	ADJ
ftr-316	515	79	basis	basis	NOUN
ftr-316	515	80	allowing	allow	VERB
ftr-316	515	81	deductions	deduction	NOUN
ftr-316	515	82	of	of	ADP
ftr-316	515	83	expenses	expense	NOUN
ftr-316	515	84	necessary	necessary	ADJ
ftr-316	515	85	for	for	ADP
ftr-316	515	86	the	the	DET
ftr-316	515	87	business	business	NOUN
ftr-316	515	88	of	of	ADP
ftr-316	515	89	the	the	DET
ftr-316	515	90	pe	pe	PROPN
ftr-316	515	91	,	,	PUNCT
ftr-316	515	92	including	include	VERB
ftr-316	515	93	reasonable	reasonable	ADJ
ftr-316	515	94	allocation	allocation	NOUN
ftr-316	515	95	of	of	ADP
ftr-316	515	96	executive	executive	ADJ
ftr-316	515	97	and	and	CCONJ
ftr-316	515	98	general	general	ADJ
ftr-316	515	99	administrative	administrative	ADJ
ftr-316	515	100	expenses	expense	NOUN
ftr-316	515	101	,	,	PUNCT
ftr-316	515	102	research	research	NOUN
ftr-316	515	103	and	and	CCONJ
ftr-316	515	104	development	development	NOUN
ftr-316	515	105	expenses	expense	NOUN
ftr-316	515	106	,	,	PUNCT
ftr-316	515	107	and	and	CCONJ
ftr-316	515	108	interest	interest	NOUN
ftr-316	515	109	,	,	PUNCT
ftr-316	515	110	among	among	ADP
ftr-316	515	111	others.155	others.155	NUM
ftr-316	515	112	in	in	ADP
ftr-316	515	113	order	order	NOUN
ftr-316	515	114	to	to	PART
ftr-316	515	115	determine	determine	VERB
ftr-316	515	116	the	the	DET
ftr-316	515	117	profits	profit	NOUN
ftr-316	515	118	allocable	allocable	ADJ
ftr-316	515	119	to	to	ADP
ftr-316	515	120	the	the	DET
ftr-316	515	121	pe	pe	PROPN
ftr-316	515	122	,	,	PUNCT
ftr-316	515	123	the	the	DET
ftr-316	515	124	same	same	ADJ
ftr-316	515	125	accounting	accounting	NOUN
ftr-316	515	126	method	method	NOUN
ftr-316	515	127	must	must	AUX
ftr-316	515	128	be	be	AUX
ftr-316	515	129	used	use	VERB
ftr-316	515	130	each	each	DET
ftr-316	515	131	year.156	year.156	PROPN
ftr-316	515	132	the	the	DET
ftr-316	515	133	amount	amount	NOUN
ftr-316	515	134	of	of	ADP
ftr-316	515	135	profits	profit	NOUN
ftr-316	515	136	attributable	attributable	ADJ
ftr-316	515	137	to	to	ADP
ftr-316	515	138	the	the	DET
ftr-316	515	139	pe	pe	PROPN
ftr-316	515	140	is	be	AUX
ftr-316	515	141	a	a	DET
ftr-316	515	142	matter	matter	NOUN
ftr-316	515	143	of	of	ADP
ftr-316	515	144	much	much	ADJ
ftr-316	515	145	debate	debate	NOUN
ftr-316	515	146	due	due	ADP
ftr-316	515	147	to	to	ADP
ftr-316	515	148	the	the	DET
ftr-316	515	149	complexity	complexity	NOUN
ftr-316	515	150	of	of	ADP
ftr-316	515	151	applying	apply	VERB
ftr-316	515	152	this	this	DET
ftr-316	515	153	theoretical	theoretical	ADJ
ftr-316	515	154	principle	principle	NOUN
ftr-316	515	155	to	to	ADP
ftr-316	515	156	a	a	DET
ftr-316	515	157	practical	practical	ADJ
ftr-316	515	158	business	business	NOUN
ftr-316	515	159	reality.157	reality.157	NOUN
ftr-316	515	160	the	the	DET
ftr-316	515	161	treaty	treaty	NOUN
ftr-316	515	162	defines	define	VERB
ftr-316	515	163	profits	profit	NOUN
ftr-316	515	164	attributable	attributable	ADJ
ftr-316	515	165	to	to	ADP
ftr-316	515	166	the	the	DET
ftr-316	515	167	permanent	permanent	ADJ
ftr-316	515	168	establishment	establishment	NOUN
ftr-316	515	169	as	as	ADP
ftr-316	515	170	those	those	PRON
ftr-316	515	171	it	it	PRON
ftr-316	515	172	might	might	AUX
ftr-316	515	173	be	be	AUX
ftr-316	515	174	expected	expect	VERB
ftr-316	515	175	to	to	PART
ftr-316	515	176	make	make	VERB
ftr-316	515	177	if	if	SCONJ
ftr-316	515	178	it	it	PRON
ftr-316	515	179	were	be	AUX
ftr-316	515	180	a	a	DET
ftr-316	515	181	distinct	distinct	ADJ
ftr-316	515	182	and	and	CCONJ
ftr-316	515	183	independent	independent	ADJ
ftr-316	515	184	enterprise	enterprise	NOUN
ftr-316	515	185	at	at	ADP
ftr-316	515	186	arm	arm	NOUN
ftr-316	515	187	’s	’s	PART
ftr-316	515	188	length158	length158	PROPN
ftr-316	515	189	dealing	deal	VERB
ftr-316	515	190	with	with	ADP
ftr-316	515	191	third	third	ADJ
ftr-316	515	192	parties	party	NOUN
ftr-316	515	193	and	and	CCONJ
ftr-316	515	194	the	the	DET
ftr-316	515	195	enterprise	enterprise	NOUN
ftr-316	515	196	of	of	ADP
ftr-316	515	197	which	which	PRON
ftr-316	515	198	it	it	PRON
ftr-316	515	199	is	be	AUX
ftr-316	515	200	a	a	DET
ftr-316	515	201	permanent	permanent	ADJ
ftr-316	515	202	establishment.159	establishment.159	NOUN
ftr-316	515	203	in	in	ADP
ftr-316	515	204	this	this	DET
ftr-316	515	205	respect	respect	NOUN
ftr-316	515	206	,	,	PUNCT
ftr-316	515	207	it	it	PRON
ftr-316	515	208	is	be	AUX
ftr-316	515	209	important	important	ADJ
ftr-316	515	210	to	to	PART
ftr-316	515	211	bear	bear	VERB
ftr-316	515	212	in	in	ADP
ftr-316	515	213	mind	mind	NOUN
ftr-316	515	214	that	that	SCONJ
ftr-316	515	215	a	a	DET
ftr-316	515	216	new	new	ADJ
ftr-316	515	217	article	article	NOUN
ftr-316	515	218	7	7	NUM
ftr-316	515	219	was	be	AUX
ftr-316	515	220	added	add	VERB
ftr-316	515	221	to	to	ADP
ftr-316	515	222	the	the	DET
ftr-316	515	223	oecd	oecd	PROPN
ftr-316	515	224	model	model	NOUN
ftr-316	515	225	on	on	ADP
ftr-316	515	226	july	july	PROPN
ftr-316	515	227	22	22	NUM
ftr-316	515	228	,	,	PUNCT
ftr-316	515	229	2010	2010	NUM
ftr-316	515	230	,	,	PUNCT
ftr-316	515	231	based	base	VERB
ftr-316	515	232	on	on	ADP
ftr-316	515	233	the	the	DET
ftr-316	515	234	conclusions	conclusion	NOUN
ftr-316	515	235	derived	derive	VERB
ftr-316	515	236	from	from	ADP
ftr-316	515	237	the	the	DET
ftr-316	515	238	2010	2010	NUM
ftr-316	515	239	oecd	oecd	PROPN
ftr-316	515	240	report	report	NOUN
ftr-316	515	241	on	on	ADP
ftr-316	515	242	the	the	DET
ftr-316	515	243	attribution	attribution	NOUN
ftr-316	515	244	of	of	ADP
ftr-316	515	245	profits	profit	NOUN
ftr-316	515	246	to	to	ADP
ftr-316	515	247	permanent	permanent	ADJ
ftr-316	515	248	establishments.160	establishments.160	NOUN
ftr-316	515	249	this	this	DET
ftr-316	515	250	report	report	NOUN
ftr-316	515	251	takes	take	VERB
ftr-316	515	252	into	into	ADP
ftr-316	515	253	consideration	consideration	NOUN
ftr-316	515	254	functions	function	NOUN
ftr-316	515	255	performed	perform	VERB
ftr-316	515	256	,	,	PUNCT
ftr-316	515	257	assets	asset	NOUN
ftr-316	515	258	used	use	VERB
ftr-316	515	259	,	,	PUNCT
ftr-316	515	260	and	and	CCONJ
ftr-316	515	261	risks	risk	NOUN
ftr-316	515	262	assumed	assume	VERB
ftr-316	515	263	by	by	ADP
ftr-316	515	264	the	the	DET
ftr-316	515	265	enterprise	enterprise	NOUN
ftr-316	515	266	through	through	ADP
ftr-316	515	267	the	the	DET
ftr-316	515	268	permanent	permanent	ADJ
ftr-316	515	269	establishment	establishment	NOUN
ftr-316	515	270	and	and	CCONJ
ftr-316	515	271	through	through	ADP
ftr-316	515	272	the	the	DET
ftr-316	515	273	other	other	ADJ
ftr-316	515	274	parts	part	NOUN
ftr-316	515	275	of	of	ADP
ftr-316	515	276	the	the	DET
ftr-316	515	277	enterprise	enterprise	NOUN
ftr-316	515	278	in	in	ADP
ftr-316	515	279	order	order	NOUN
ftr-316	515	280	to	to	PART
ftr-316	515	281	determine	determine	VERB
ftr-316	515	282	the	the	DET
ftr-316	515	283	profit	profit	NOUN
ftr-316	515	284	allocable	allocable	ADJ
ftr-316	515	285	to	to	ADP
ftr-316	515	286	the	the	DET
ftr-316	515	287	enterprise	enterprise	NOUN
ftr-316	515	288	and	and	CCONJ
ftr-316	515	289	the	the	DET
ftr-316	515	290	pe	pe	NOUN
ftr-316	515	291	.	.	PUNCT
ftr-316	516	1	the	the	DET
ftr-316	516	2	new	new	ADJ
ftr-316	516	3	addition	addition	NOUN
ftr-316	516	4	is	be	AUX
ftr-316	516	5	based	base	VERB
ftr-316	516	6	on	on	ADP
ftr-316	516	7	the	the	DET
ftr-316	516	8	fictional	fictional	ADJ
ftr-316	516	9	notion	notion	NOUN
ftr-316	516	10	that	that	SCONJ
ftr-316	516	11	the	the	DET
ftr-316	516	12	permanent	permanent	ADJ
ftr-316	516	13	establishment	establishment	NOUN
ftr-316	516	14	is	be	AUX
ftr-316	516	15	a	a	DET
ftr-316	516	16	separate	separate	ADJ
ftr-316	516	17	enterprise	enterprise	NOUN
ftr-316	516	18	independent	independent	ADJ
ftr-316	516	19	from	from	ADP
ftr-316	516	20	the	the	DET
ftr-316	516	21	rest	rest	NOUN
ftr-316	516	22	of	of	ADP
ftr-316	516	23	the	the	DET
ftr-316	516	24	enterprise.161	enterprise.161	NOUN
ftr-316	516	25	consequently	consequently	ADV
ftr-316	516	26	,	,	PUNCT
ftr-316	516	27	since	since	SCONJ
ftr-316	516	28	the	the	DET
ftr-316	516	29	pe	pe	PROPN
ftr-316	516	30	’s	’s	PART
ftr-316	516	31	result	result	NOUN
ftr-316	516	32	is	be	AUX
ftr-316	516	33	independent	independent	ADJ
ftr-316	516	34	from	from	ADP
ftr-316	516	35	that	that	PRON
ftr-316	516	36	of	of	ADP
ftr-316	516	37	153	153	NUM
ftr-316	516	38	.	.	PUNCT
ftr-316	517	1	special	special	ADJ
ftr-316	517	2	rules	rule	NOUN
ftr-316	517	3	are	be	AUX
ftr-316	517	4	applicable	applicable	ADJ
ftr-316	517	5	to	to	ADP
ftr-316	517	6	premiums	premium	NOUN
ftr-316	517	7	and	and	CCONJ
ftr-316	517	8	policies	policy	NOUN
ftr-316	517	9	of	of	ADP
ftr-316	517	10	reinsurance	reinsurance	NOUN
ftr-316	517	11	and	and	CCONJ
ftr-316	517	12	insurance	insurance	NOUN
ftr-316	517	13	businesses	business	NOUN
ftr-316	517	14	,	,	PUNCT
ftr-316	517	15	but	but	CCONJ
ftr-316	517	16	limited	limit	VERB
ftr-316	517	17	to	to	ADP
ftr-316	517	18	2	2	NUM
ftr-316	517	19	percent	percent	NOUN
ftr-316	517	20	and	and	CCONJ
ftr-316	517	21	4	4	NUM
ftr-316	517	22	percent	percent	NOUN
ftr-316	517	23	respectively	respectively	ADV
ftr-316	517	24	.	.	PUNCT
ftr-316	518	1	see	see	VERB
ftr-316	518	2	chile	chile	PROPN
ftr-316	518	3	-	-	PUNCT
ftr-316	518	4	u.s	u.s	PROPN
ftr-316	518	5	.	.	PROPN
ftr-316	518	6	tax	tax	NOUN
ftr-316	518	7	treaty	treaty	NOUN
ftr-316	518	8	,	,	PUNCT
ftr-316	518	9	supra	supra	PROPN
ftr-316	518	10	note	note	PROPN
ftr-316	518	11	36	36	NUM
ftr-316	518	12	,	,	PUNCT
ftr-316	518	13	art	art	NOUN
ftr-316	518	14	.	.	PUNCT
ftr-316	519	1	7	7	NUM
ftr-316	519	2	,	,	PUNCT
ftr-316	519	3	¶	¶	NOUN
ftr-316	519	4	8	8	NUM
ftr-316	519	5	.	.	PUNCT
ftr-316	519	6	154	154	NUM
ftr-316	519	7	.	.	PUNCT
ftr-316	520	1	chile	chile	PROPN
ftr-316	520	2	-	-	PUNCT
ftr-316	520	3	u.s	u.s	PROPN
ftr-316	520	4	.	.	PROPN
ftr-316	520	5	tax	tax	NOUN
ftr-316	520	6	treaty	treaty	NOUN
ftr-316	521	1	,	,	PUNCT
ftr-316	521	2	supra	supra	PROPN
ftr-316	521	3	note	note	PROPN
ftr-316	521	4	36	36	NUM
ftr-316	521	5	,	,	PUNCT
ftr-316	521	6	art	art	NOUN
ftr-316	521	7	.	.	PUNCT
ftr-316	522	1	7	7	NUM
ftr-316	522	2	,	,	PUNCT
ftr-316	522	3	¶	¶	NOUN
ftr-316	522	4	1	1	NUM
ftr-316	522	5	.	.	NOUN
ftr-316	522	6	155	155	NUM
ftr-316	522	7	.	.	PUNCT
ftr-316	522	8	chile	chile	PROPN
ftr-316	522	9	-	-	PUNCT
ftr-316	522	10	u.s	u.s	PROPN
ftr-316	522	11	.	.	PROPN
ftr-316	522	12	tax	tax	NOUN
ftr-316	522	13	treaty	treaty	NOUN
ftr-316	522	14	,	,	PUNCT
ftr-316	522	15	supra	supra	PROPN
ftr-316	522	16	note	note	PROPN
ftr-316	522	17	36	36	NUM
ftr-316	522	18	,	,	PUNCT
ftr-316	522	19	art	art	NOUN
ftr-316	522	20	.	.	PUNCT
ftr-316	523	1	7	7	NUM
ftr-316	523	2	,	,	PUNCT
ftr-316	523	3	¶	¶	NOUN
ftr-316	523	4	3	3	NUM
ftr-316	523	5	.	.	PROPN
ftr-316	523	6	156	156	NUM
ftr-316	523	7	.	.	PUNCT
ftr-316	524	1	chile	chile	PROPN
ftr-316	524	2	-	-	PUNCT
ftr-316	524	3	u.s	u.s	PROPN
ftr-316	524	4	.	.	PROPN
ftr-316	524	5	tax	tax	NOUN
ftr-316	524	6	treaty	treaty	NOUN
ftr-316	525	1	,	,	PUNCT
ftr-316	525	2	supra	supra	PROPN
ftr-316	525	3	note	note	PROPN
ftr-316	525	4	36	36	NUM
ftr-316	525	5	,	,	PUNCT
ftr-316	525	6	art	art	NOUN
ftr-316	525	7	.	.	PUNCT
ftr-316	526	1	7	7	NUM
ftr-316	526	2	,	,	PUNCT
ftr-316	526	3	¶	¶	NOUN
ftr-316	526	4	5	5	NUM
ftr-316	526	5	.	.	PUNCT
ftr-316	526	6	157	157	NUM
ftr-316	526	7	.	.	PUNCT
ftr-316	527	1	see	see	VERB
ftr-316	527	2	oecd	oecd	PROPN
ftr-316	527	3	tpa	tpa	PROPN
ftr-316	527	4	,	,	PUNCT
ftr-316	527	5	report	report	NOUN
ftr-316	527	6	on	on	ADP
ftr-316	527	7	the	the	DET
ftr-316	527	8	attribution	attribution	NOUN
ftr-316	527	9	of	of	ADP
ftr-316	527	10	profits	profit	NOUN
ftr-316	527	11	to	to	ADP
ftr-316	527	12	permanent	permanent	ADJ
ftr-316	527	13	establishments	establishment	NOUN
ftr-316	527	14	(	(	PUNCT
ftr-316	527	15	2006	2006	NUM
ftr-316	527	16	)	)	PUNCT
ftr-316	527	17	,	,	PUNCT
ftr-316	527	18	http://www.oecd.org/dataoecd/55/14/	http://www.oecd.org/dataoecd/55/14/	PROPN
ftr-316	527	19	37861293.pdf	37861293.pdf	PROPN
ftr-316	527	20	.	.	PUNCT
ftr-316	528	1	158	158	NUM
ftr-316	528	2	.	.	PUNCT
ftr-316	529	1	u.s	u.s	PROPN
ftr-316	529	2	.	.	PROPN
ftr-316	529	3	2006	2006	NUM
ftr-316	529	4	model	model	NOUN
ftr-316	529	5	technical	technical	ADJ
ftr-316	529	6	explanations	explanation	NOUN
ftr-316	529	7	,	,	PUNCT
ftr-316	529	8	supra	supra	PROPN
ftr-316	529	9	note	note	NOUN
ftr-316	529	10	120	120	NUM
ftr-316	529	11	,	,	PUNCT
ftr-316	529	12	art	art	NOUN
ftr-316	529	13	.	.	PUNCT
ftr-316	530	1	7	7	NUM
ftr-316	530	2	,	,	PUNCT
ftr-316	530	3	¶	¶	NOUN
ftr-316	530	4	3	3	NUM
ftr-316	530	5	.	.	NOUN
ftr-316	530	6	159	159	NUM
ftr-316	530	7	.	.	PUNCT
ftr-316	531	1	chile	chile	PROPN
ftr-316	531	2	-	-	PUNCT
ftr-316	531	3	u.s	u.s	PROPN
ftr-316	531	4	.	.	PROPN
ftr-316	531	5	tax	tax	NOUN
ftr-316	531	6	treaty	treaty	NOUN
ftr-316	532	1	,	,	PUNCT
ftr-316	532	2	supra	supra	PROPN
ftr-316	532	3	note	note	PROPN
ftr-316	532	4	36	36	NUM
ftr-316	532	5	,	,	PUNCT
ftr-316	532	6	art	art	NOUN
ftr-316	532	7	.	.	PUNCT
ftr-316	533	1	7	7	NUM
ftr-316	533	2	,	,	PUNCT
ftr-316	533	3	¶	¶	NOUN
ftr-316	533	4	2	2	NUM
ftr-316	533	5	.	.	NOUN
ftr-316	533	6	160	160	NUM
ftr-316	533	7	.	.	PUNCT
ftr-316	534	1	see	see	VERB
ftr-316	534	2	oecd	oecd	PROPN
ftr-316	534	3	tpa	tpa	PROPN
ftr-316	534	4	,	,	PUNCT
ftr-316	534	5	2010	2010	NUM
ftr-316	534	6	report	report	NOUN
ftr-316	534	7	on	on	ADP
ftr-316	534	8	the	the	DET
ftr-316	534	9	attribution	attribution	NOUN
ftr-316	534	10	of	of	ADP
ftr-316	534	11	profits	profit	NOUN
ftr-316	534	12	to	to	ADP
ftr-316	534	13	permanent	permanent	ADJ
ftr-316	534	14	establishments	establishment	NOUN
ftr-316	534	15	(	(	PUNCT
ftr-316	534	16	2010	2010	NUM
ftr-316	534	17	)	)	PUNCT
ftr-316	534	18	,	,	PUNCT
ftr-316	534	19	http://www.oecd.org/dataoecd/23/41/	http://www.oecd.org/dataoecd/23/41/	PROPN
ftr-316	534	20	45689524.pdf	45689524.pdf	NUM
ftr-316	534	21	.	.	PUNCT
ftr-316	535	1	161	161	NUM
ftr-316	535	2	.	.	PUNCT
ftr-316	536	1	oecd	oecd	PROPN
ftr-316	536	2	tpa	tpa	PROPN
ftr-316	536	3	,	,	PUNCT
ftr-316	536	4	supra	supra	PROPN
ftr-316	536	5	note	note	PROPN
ftr-316	536	6	138	138	NUM
ftr-316	536	7	,	,	PUNCT
ftr-316	536	8	cmt	cmt	PROPN
ftr-316	536	9	.	.	PROPN
ftr-316	536	10	16	16	NUM
ftr-316	536	11	on	on	ADP
ftr-316	536	12	art	art	NOUN
ftr-316	536	13	.	.	PUNCT
ftr-316	537	1	7	7	X
ftr-316	537	2	.	.	NUM
ftr-316	537	3	68	68	NUM
ftr-316	537	4	florida	florida	PROPN
ftr-316	537	5	tax	tax	NOUN
ftr-316	537	6	review	review	NOUN
ftr-316	538	1	[	[	X
ftr-316	538	2	vol.13:2	vol.13:2	VERB
ftr-316	538	3	the	the	DET
ftr-316	538	4	enterprise	enterprise	NOUN
ftr-316	538	5	,	,	PUNCT
ftr-316	538	6	it	it	PRON
ftr-316	538	7	may	may	AUX
ftr-316	538	8	derive	derive	VERB
ftr-316	538	9	a	a	DET
ftr-316	538	10	profit	profit	NOUN
ftr-316	538	11	(	(	PUNCT
ftr-316	538	12	or	or	CCONJ
ftr-316	538	13	loss	loss	NOUN
ftr-316	538	14	)	)	PUNCT
ftr-316	538	15	even	even	ADV
ftr-316	538	16	if	if	SCONJ
ftr-316	538	17	the	the	DET
ftr-316	538	18	enterprise	enterprise	NOUN
ftr-316	538	19	of	of	ADP
ftr-316	538	20	which	which	PRON
ftr-316	538	21	it	it	PRON
ftr-316	538	22	is	be	AUX
ftr-316	538	23	a	a	DET
ftr-316	538	24	part	part	NOUN
ftr-316	538	25	has	have	VERB
ftr-316	538	26	a	a	DET
ftr-316	538	27	loss	loss	NOUN
ftr-316	538	28	(	(	PUNCT
ftr-316	538	29	or	or	CCONJ
ftr-316	538	30	a	a	DET
ftr-316	538	31	gain	gain	NOUN
ftr-316	538	32	)	)	PUNCT
ftr-316	538	33	based	base	VERB
ftr-316	538	34	on	on	ADP
ftr-316	538	35	a	a	DET
ftr-316	538	36	two	two	NUM
ftr-316	538	37	-	-	PUNCT
ftr-316	538	38	step	step	NOUN
ftr-316	538	39	analysis.162	analysis.162	NOUN
ftr-316	538	40	the	the	DET
ftr-316	538	41	first	first	ADJ
ftr-316	538	42	step	step	NOUN
ftr-316	538	43	involves	involve	VERB
ftr-316	538	44	a	a	DET
ftr-316	538	45	functional	functional	ADJ
ftr-316	538	46	and	and	CCONJ
ftr-316	538	47	factual	factual	ADJ
ftr-316	538	48	analysis	analysis	NOUN
ftr-316	538	49	in	in	ADP
ftr-316	538	50	order	order	NOUN
ftr-316	538	51	to	to	PART
ftr-316	538	52	determine	determine	VERB
ftr-316	538	53	the	the	DET
ftr-316	538	54	attribution	attribution	NOUN
ftr-316	538	55	of	of	ADP
ftr-316	538	56	profits	profit	NOUN
ftr-316	538	57	to	to	ADP
ftr-316	538	58	the	the	DET
ftr-316	538	59	pe	pe	NOUN
ftr-316	538	60	based	base	VERB
ftr-316	538	61	on	on	ADP
ftr-316	538	62	the	the	DET
ftr-316	538	63	following	follow	VERB
ftr-316	538	64	factors	factor	NOUN
ftr-316	538	65	:	:	PUNCT
ftr-316	538	66	the	the	DET
ftr-316	538	67	rights	right	NOUN
ftr-316	538	68	and	and	CCONJ
ftr-316	538	69	obligations	obligation	NOUN
ftr-316	538	70	derived	derive	VERB
ftr-316	538	71	from	from	ADP
ftr-316	538	72	the	the	DET
ftr-316	538	73	enterprise	enterprise	NOUN
ftr-316	538	74	’s	’s	PART
ftr-316	538	75	transactions	transaction	NOUN
ftr-316	538	76	with	with	ADP
ftr-316	538	77	unrelated	unrelated	ADJ
ftr-316	538	78	companies	company	NOUN
ftr-316	538	79	;	;	PUNCT
ftr-316	538	80	the	the	DET
ftr-316	538	81	identification	identification	NOUN
ftr-316	538	82	of	of	ADP
ftr-316	538	83	people	people	NOUN
ftr-316	538	84	functions	function	NOUN
ftr-316	538	85	and	and	CCONJ
ftr-316	538	86	attribution	attribution	NOUN
ftr-316	538	87	of	of	ADP
ftr-316	538	88	assets	asset	NOUN
ftr-316	538	89	;	;	PUNCT
ftr-316	538	90	the	the	DET
ftr-316	538	91	identification	identification	NOUN
ftr-316	538	92	of	of	ADP
ftr-316	538	93	people	people	NOUN
ftr-316	538	94	functions	function	NOUN
ftr-316	538	95	and	and	CCONJ
ftr-316	538	96	risks	risk	NOUN
ftr-316	538	97	involved	involve	VERB
ftr-316	538	98	;	;	PUNCT
ftr-316	538	99	the	the	DET
ftr-316	538	100	identification	identification	NOUN
ftr-316	538	101	of	of	ADP
ftr-316	538	102	other	other	ADJ
ftr-316	538	103	functions	function	NOUN
ftr-316	538	104	of	of	ADP
ftr-316	538	105	the	the	DET
ftr-316	538	106	pe	pe	X
ftr-316	538	107	;	;	PUNCT
ftr-316	538	108	the	the	DET
ftr-316	538	109	nature	nature	NOUN
ftr-316	538	110	of	of	ADP
ftr-316	538	111	dealings	dealing	NOUN
ftr-316	538	112	between	between	ADP
ftr-316	538	113	the	the	DET
ftr-316	538	114	pe	pe	PROPN
ftr-316	538	115	and	and	CCONJ
ftr-316	538	116	the	the	DET
ftr-316	538	117	enterprise	enterprise	NOUN
ftr-316	538	118	;	;	PUNCT
ftr-316	538	119	and	and	CCONJ
ftr-316	538	120	the	the	DET
ftr-316	538	121	attribution	attribution	NOUN
ftr-316	538	122	of	of	ADP
ftr-316	538	123	capital	capital	NOUN
ftr-316	538	124	considering	consider	VERB
ftr-316	538	125	assets	asset	NOUN
ftr-316	538	126	and	and	CCONJ
ftr-316	538	127	risks.163	risks.163	VERB
ftr-316	538	128	the	the	DET
ftr-316	538	129	second	second	ADJ
ftr-316	538	130	step	step	NOUN
ftr-316	538	131	applies	apply	VERB
ftr-316	538	132	the	the	DET
ftr-316	538	133	oecd	oecd	PROPN
ftr-316	538	134	transfer	transfer	NOUN
ftr-316	538	135	pricing	pricing	NOUN
ftr-316	538	136	guidelines	guideline	NOUN
ftr-316	538	137	(	(	PUNCT
ftr-316	538	138	“	"	PUNCT
ftr-316	538	139	the	the	DET
ftr-316	538	140	guidelines	guideline	NOUN
ftr-316	538	141	”	"	PUNCT
ftr-316	538	142	)	)	PUNCT
ftr-316	538	143	to	to	ADP
ftr-316	538	144	transactions	transaction	NOUN
ftr-316	538	145	between	between	ADP
ftr-316	538	146	the	the	DET
ftr-316	538	147	pe	pe	PROPN
ftr-316	538	148	and	and	CCONJ
ftr-316	538	149	its	its	PRON
ftr-316	538	150	enterprise	enterprise	NOUN
ftr-316	538	151	using	use	VERB
ftr-316	538	152	the	the	DET
ftr-316	538	153	method	method	NOUN
ftr-316	538	154	established	establish	VERB
ftr-316	538	155	in	in	ADP
ftr-316	538	156	the	the	DET
ftr-316	538	157	guidelines	guideline	NOUN
ftr-316	538	158	to	to	PART
ftr-316	538	159	reach	reach	VERB
ftr-316	538	160	the	the	DET
ftr-316	538	161	arm	arm	NOUN
ftr-316	538	162	’s	’s	PART
ftr-316	538	163	length	length	NOUN
ftr-316	538	164	price	price	NOUN
ftr-316	538	165	,	,	PUNCT
ftr-316	538	166	giving	give	VERB
ftr-316	538	167	special	special	ADJ
ftr-316	538	168	consideration	consideration	NOUN
ftr-316	538	169	to	to	ADP
ftr-316	538	170	the	the	DET
ftr-316	538	171	functions	function	NOUN
ftr-316	538	172	performed	perform	VERB
ftr-316	538	173	and	and	CCONJ
ftr-316	538	174	risks	risk	NOUN
ftr-316	538	175	and	and	CCONJ
ftr-316	538	176	assets	asset	NOUN
ftr-316	538	177	attributed	attribute	VERB
ftr-316	538	178	by	by	ADP
ftr-316	538	179	the	the	DET
ftr-316	538	180	pe.164	pe.164	NOUN
ftr-316	538	181	however	however	ADV
ftr-316	538	182	,	,	PUNCT
ftr-316	538	183	the	the	DET
ftr-316	538	184	most	most	ADV
ftr-316	538	185	relevant	relevant	ADJ
ftr-316	538	186	and	and	CCONJ
ftr-316	538	187	practical	practical	ADJ
ftr-316	538	188	effect	effect	NOUN
ftr-316	538	189	of	of	ADP
ftr-316	538	190	the	the	DET
ftr-316	538	191	new	new	ADJ
ftr-316	538	192	article	article	NOUN
ftr-316	538	193	7	7	NUM
ftr-316	538	194	stems	stem	VERB
ftr-316	538	195	from	from	ADP
ftr-316	538	196	its	its	PRON
ftr-316	538	197	third	third	ADJ
ftr-316	538	198	paragraph	paragraph	NOUN
ftr-316	538	199	,	,	PUNCT
ftr-316	538	200	which	which	PRON
ftr-316	538	201	rules	rule	VERB
ftr-316	538	202	that	that	SCONJ
ftr-316	538	203	if	if	SCONJ
ftr-316	538	204	the	the	DET
ftr-316	538	205	contracting	contracting	NOUN
ftr-316	538	206	state	state	NOUN
ftr-316	538	207	adjusts	adjust	VERB
ftr-316	538	208	the	the	DET
ftr-316	538	209	profits	profit	NOUN
ftr-316	538	210	attributable	attributable	ADJ
ftr-316	538	211	to	to	ADP
ftr-316	538	212	the	the	DET
ftr-316	538	213	pe	pe	PROPN
ftr-316	538	214	—	—	PUNCT
ftr-316	538	215	as	as	ADP
ftr-316	538	216	a	a	DET
ftr-316	538	217	result	result	NOUN
ftr-316	538	218	of	of	ADP
ftr-316	538	219	dealings	dealing	NOUN
ftr-316	538	220	using	use	VERB
ftr-316	538	221	the	the	DET
ftr-316	538	222	separate	separate	ADJ
ftr-316	538	223	entity	entity	NOUN
ftr-316	538	224	assumption	assumption	NOUN
ftr-316	538	225	—	—	PUNCT
ftr-316	538	226	and	and	CCONJ
ftr-316	538	227	tax	tax	NOUN
ftr-316	538	228	profits	profit	NOUN
ftr-316	538	229	that	that	PRON
ftr-316	538	230	are	be	AUX
ftr-316	538	231	taxed	tax	VERB
ftr-316	538	232	at	at	ADP
ftr-316	538	233	the	the	DET
ftr-316	538	234	enterprise	enterprise	NOUN
ftr-316	538	235	level	level	NOUN
ftr-316	538	236	are	be	AUX
ftr-316	538	237	located	locate	VERB
ftr-316	538	238	in	in	ADP
ftr-316	538	239	the	the	DET
ftr-316	538	240	other	other	ADJ
ftr-316	538	241	state	state	NOUN
ftr-316	538	242	,	,	PUNCT
ftr-316	538	243	the	the	DET
ftr-316	538	244	latter	latter	ADJ
ftr-316	538	245	must	must	AUX
ftr-316	538	246	adjust	adjust	VERB
ftr-316	538	247	the	the	DET
ftr-316	538	248	tax	tax	NOUN
ftr-316	538	249	charged	charge	VERB
ftr-316	538	250	on	on	ADP
ftr-316	538	251	such	such	ADJ
ftr-316	538	252	profits	profit	NOUN
ftr-316	538	253	in	in	ADP
ftr-316	538	254	order	order	NOUN
ftr-316	538	255	to	to	PART
ftr-316	538	256	eliminate	eliminate	VERB
ftr-316	538	257	double	double	ADJ
ftr-316	538	258	taxation.165	taxation.165	NOUN
ftr-316	538	259	this	this	DET
ftr-316	538	260	amendment	amendment	NOUN
ftr-316	538	261	is	be	AUX
ftr-316	538	262	an	an	DET
ftr-316	538	263	important	important	ADJ
ftr-316	538	264	advance	advance	NOUN
ftr-316	538	265	in	in	ADP
ftr-316	538	266	tax	tax	NOUN
ftr-316	538	267	treaties	treaty	NOUN
ftr-316	538	268	since	since	SCONJ
ftr-316	538	269	it	it	PRON
ftr-316	538	270	obligates	obligate	VERB
ftr-316	538	271	states	state	NOUN
ftr-316	538	272	to	to	PART
ftr-316	538	273	apply	apply	VERB
ftr-316	538	274	adjustments	adjustment	NOUN
ftr-316	538	275	to	to	PART
ftr-316	538	276	avoid	avoid	VERB
ftr-316	538	277	double	double	ADJ
ftr-316	538	278	taxation	taxation	NOUN
ftr-316	538	279	unlike	unlike	ADP
ftr-316	538	280	the	the	DET
ftr-316	538	281	former	former	ADJ
ftr-316	538	282	article	article	NOUN
ftr-316	538	283	7	7	NUM
ftr-316	538	284	,	,	PUNCT
ftr-316	538	285	which	which	PRON
ftr-316	538	286	contained	contain	VERB
ftr-316	538	287	no	no	DET
ftr-316	538	288	such	such	ADJ
ftr-316	538	289	provision	provision	NOUN
ftr-316	538	290	.	.	PUNCT
ftr-316	539	1	nevertheless	nevertheless	ADV
ftr-316	539	2	,	,	PUNCT
ftr-316	539	3	it	it	PRON
ftr-316	539	4	is	be	AUX
ftr-316	539	5	important	important	ADJ
ftr-316	539	6	to	to	PART
ftr-316	539	7	bear	bear	VERB
ftr-316	539	8	in	in	ADP
ftr-316	539	9	mind	mind	NOUN
ftr-316	539	10	that	that	SCONJ
ftr-316	539	11	chile	chile	PROPN
ftr-316	539	12	presented	present	VERB
ftr-316	539	13	reservations	reservation	NOUN
ftr-316	539	14	on	on	ADP
ftr-316	539	15	these	these	DET
ftr-316	539	16	amendments.166	amendments.166	NOUN
ftr-316	539	17	specifically	specifically	ADV
ftr-316	539	18	,	,	PUNCT
ftr-316	539	19	chile	chile	PROPN
ftr-316	539	20	did	do	AUX
ftr-316	539	21	not	not	PART
ftr-316	539	22	endorse	endorse	VERB
ftr-316	539	23	changes	change	NOUN
ftr-316	539	24	to	to	ADP
ftr-316	539	25	the	the	DET
ftr-316	539	26	article	article	NOUN
ftr-316	539	27	7	7	NUM
ftr-316	539	28	;	;	PUNCT
ftr-316	539	29	hence	hence	ADV
ftr-316	539	30	the	the	DET
ftr-316	539	31	attribution	attribution	NOUN
ftr-316	539	32	of	of	ADP
ftr-316	539	33	profits	profit	NOUN
ftr-316	539	34	to	to	ADP
ftr-316	539	35	a	a	DET
ftr-316	539	36	permanent	permanent	ADJ
ftr-316	539	37	establishment	establishment	NOUN
ftr-316	539	38	under	under	ADP
ftr-316	539	39	chilean	chilean	ADJ
ftr-316	539	40	tax	tax	NOUN
ftr-316	539	41	policy	policy	NOUN
ftr-316	539	42	is	be	AUX
ftr-316	539	43	still	still	ADV
ftr-316	539	44	acceptable	acceptable	ADJ
ftr-316	539	45	on	on	ADP
ftr-316	539	46	the	the	DET
ftr-316	539	47	basis	basis	NOUN
ftr-316	539	48	of	of	ADP
ftr-316	539	49	an	an	DET
ftr-316	539	50	apportionment	apportionment	NOUN
ftr-316	539	51	of	of	ADP
ftr-316	539	52	the	the	DET
ftr-316	539	53	total	total	ADJ
ftr-316	539	54	profits	profit	NOUN
ftr-316	539	55	of	of	ADP
ftr-316	539	56	the	the	DET
ftr-316	539	57	enterprise	enterprise	NOUN
ftr-316	539	58	to	to	ADP
ftr-316	539	59	its	its	PRON
ftr-316	539	60	various	various	ADJ
ftr-316	539	61	parts.167	parts.167	NOUN
ftr-316	539	62	the	the	DET
ftr-316	539	63	u.s	u.s	PROPN
ftr-316	539	64	.	.	PROPN
ftr-316	539	65	federal	federal	PROPN
ftr-316	539	66	court	court	PROPN
ftr-316	539	67	of	of	ADP
ftr-316	539	68	appeals	appeals	PROPN
ftr-316	539	69	has	have	AUX
ftr-316	539	70	provided	provide	VERB
ftr-316	539	71	that	that	SCONJ
ftr-316	539	72	the	the	DET
ftr-316	539	73	treaty	treaty	NOUN
ftr-316	539	74	provision	provision	NOUN
ftr-316	539	75	on	on	ADP
ftr-316	539	76	pe	pe	NOUN
ftr-316	539	77	deductions	deduction	NOUN
ftr-316	539	78	shall	shall	AUX
ftr-316	539	79	be	be	AUX
ftr-316	539	80	interpreted	interpret	VERB
ftr-316	539	81	to	to	PART
ftr-316	539	82	have	have	VERB
ftr-316	539	83	primacy	primacy	NOUN
ftr-316	539	84	over	over	ADP
ftr-316	539	85	the	the	DET
ftr-316	539	86	u.s	u.s	PROPN
ftr-316	539	87	.	.	PROPN
ftr-316	539	88	domestic	domestic	ADJ
ftr-316	539	89	rules	rule	NOUN
ftr-316	539	90	related	relate	VERB
ftr-316	539	91	to	to	ADP
ftr-316	539	92	allocation	allocation	NOUN
ftr-316	539	93	of	of	ADP
ftr-316	539	94	expenses	expense	NOUN
ftr-316	539	95	(	(	PUNCT
ftr-316	539	96	i.e.	i.e.	X
ftr-316	539	97	,	,	PUNCT
ftr-316	539	98	royalties	royalty	NOUN
ftr-316	539	99	and	and	CCONJ
ftr-316	539	100	interest),168	interest),168	NOUN
ftr-316	539	101	which	which	PRON
ftr-316	539	102	generally	generally	ADV
ftr-316	539	103	adopt	adopt	VERB
ftr-316	539	104	a	a	DET
ftr-316	539	105	formulary	formulary	ADJ
ftr-316	539	106	approach	approach	NOUN
ftr-316	539	107	and	and	CCONJ
ftr-316	539	108	do	do	AUX
ftr-316	539	109	not	not	PART
ftr-316	539	110	treat	treat	VERB
ftr-316	539	111	the	the	DET
ftr-316	539	112	162	162	NUM
ftr-316	539	113	.	.	PUNCT
ftr-316	540	1	oecd	oecd	PROPN
ftr-316	540	2	tpa	tpa	PROPN
ftr-316	540	3	,	,	PUNCT
ftr-316	540	4	supra	supra	PROPN
ftr-316	540	5	note	note	PROPN
ftr-316	540	6	138	138	NUM
ftr-316	540	7	,	,	PUNCT
ftr-316	540	8	cmt	cmt	PROPN
ftr-316	540	9	.	.	PROPN
ftr-316	540	10	17	17	NUM
ftr-316	540	11	on	on	ADP
ftr-316	540	12	art	art	NOUN
ftr-316	540	13	.	.	PUNCT
ftr-316	541	1	7	7	NUM
ftr-316	541	2	.	.	SYM
ftr-316	541	3	163	163	NUM
ftr-316	541	4	.	.	PUNCT
ftr-316	542	1	oecd	oecd	PROPN
ftr-316	542	2	tpa	tpa	PROPN
ftr-316	542	3	,	,	PUNCT
ftr-316	542	4	supra	supra	PROPN
ftr-316	542	5	note	note	PROPN
ftr-316	542	6	138	138	NUM
ftr-316	542	7	,	,	PUNCT
ftr-316	542	8	cmt	cmt	PROPN
ftr-316	542	9	.	.	PROPN
ftr-316	542	10	21	21	NUM
ftr-316	542	11	on	on	ADP
ftr-316	542	12	art	art	NOUN
ftr-316	542	13	.	.	PUNCT
ftr-316	543	1	7	7	NUM
ftr-316	543	2	.	.	SYM
ftr-316	543	3	164	164	NUM
ftr-316	543	4	.	.	PUNCT
ftr-316	544	1	oecd	oecd	PROPN
ftr-316	544	2	tpa	tpa	PROPN
ftr-316	544	3	,	,	PUNCT
ftr-316	544	4	supra	supra	PROPN
ftr-316	544	5	note	note	PROPN
ftr-316	544	6	138	138	NUM
ftr-316	544	7	,	,	PUNCT
ftr-316	544	8	cmt	cmt	PROPN
ftr-316	544	9	.	.	PROPN
ftr-316	544	10	22	22	NUM
ftr-316	544	11	on	on	ADP
ftr-316	544	12	art	art	NOUN
ftr-316	544	13	.	.	PUNCT
ftr-316	545	1	22	22	NUM
ftr-316	545	2	.	.	X
ftr-316	546	1	165	165	NUM
ftr-316	546	2	.	.	PUNCT
ftr-316	547	1	oecd	oecd	PROPN
ftr-316	547	2	,	,	PUNCT
ftr-316	547	3	supra	supra	PROPN
ftr-316	547	4	note	note	NOUN
ftr-316	547	5	10	10	NUM
ftr-316	547	6	,	,	PUNCT
ftr-316	547	7	art	art	NOUN
ftr-316	547	8	.	.	PUNCT
ftr-316	548	1	7	7	NUM
ftr-316	548	2	,	,	PUNCT
ftr-316	548	3	¶	¶	NOUN
ftr-316	548	4	7	7	NUM
ftr-316	548	5	.	.	NOUN
ftr-316	548	6	166	166	NUM
ftr-316	548	7	.	.	PUNCT
ftr-316	549	1	oecd	oecd	PROPN
ftr-316	549	2	tpa	tpa	PROPN
ftr-316	549	3	,	,	PUNCT
ftr-316	549	4	supra	supra	PROPN
ftr-316	549	5	note	note	PROPN
ftr-316	549	6	138	138	NUM
ftr-316	549	7	,	,	PUNCT
ftr-316	549	8	cmt	cmt	PROPN
ftr-316	549	9	.	.	PROPN
ftr-316	549	10	96	96	NUM
ftr-316	549	11	on	on	ADP
ftr-316	549	12	art	art	NOUN
ftr-316	549	13	.	.	PUNCT
ftr-316	550	1	7	7	NUM
ftr-316	550	2	.	.	X
ftr-316	550	3	167	167	NUM
ftr-316	550	4	.	.	PUNCT
ftr-316	551	1	i	i	PRON
ftr-316	551	2	d.	d.	PROPN
ftr-316	551	3	168	168	NUM
ftr-316	551	4	.	.	PUNCT
ftr-316	551	5	see	see	VERB
ftr-316	551	6	national	national	PROPN
ftr-316	551	7	westminster	westminster	PROPN
ftr-316	551	8	bank	bank	PROPN
ftr-316	551	9	,	,	PUNCT
ftr-316	551	10	plc	plc	PROPN
ftr-316	551	11	v.	v.	PROPN
ftr-316	551	12	u.s	u.s	PROPN
ftr-316	551	13	.	.	PROPN
ftr-316	551	14	,	,	PUNCT
ftr-316	551	15	512	512	NUM
ftr-316	551	16	f.3d	f.3d	NUM
ftr-316	551	17	1347	1347	NUM
ftr-316	551	18	(	(	PUNCT
ftr-316	551	19	fed	fed	PROPN
ftr-316	551	20	.	.	PUNCT
ftr-316	551	21	cir	cir	PROPN
ftr-316	551	22	.	.	PROPN
ftr-316	551	23	2008	2008	NUM
ftr-316	551	24	)	)	PUNCT
ftr-316	551	25	,	,	PUNCT
ftr-316	551	26	motion	motion	NOUN
ftr-316	551	27	for	for	ADP
ftr-316	551	28	rehearing	rehearing	NOUN
ftr-316	551	29	and	and	CCONJ
ftr-316	551	30	motion	motion	NOUN
ftr-316	551	31	for	for	ADP
ftr-316	551	32	rehearing	rehear	VERB
ftr-316	551	33	en	en	ADP
ftr-316	551	34	banc	banc	PROPN
ftr-316	551	35	denied	deny	VERB
ftr-316	551	36	,	,	PUNCT
ftr-316	551	37	no	no	INTJ
ftr-316	551	38	.	.	NOUN
ftr-316	551	39	20075028	20075028	NUM
ftr-316	551	40	(	(	PUNCT
ftr-316	552	1	fed	fed	PROPN
ftr-316	552	2	.	.	PUNCT
ftr-316	552	3	cir	cir	PROPN
ftr-316	552	4	.	.	PUNCT
ftr-316	553	1	apr	apr	PROPN
ftr-316	553	2	.	.	PROPN
ftr-316	553	3	21	21	NUM
ftr-316	553	4	,	,	PUNCT
ftr-316	553	5	2008	2008	NUM
ftr-316	553	6	)	)	PUNCT
ftr-316	553	7	,	,	PUNCT
ftr-316	553	8	for	for	ADP
ftr-316	553	9	a	a	DET
ftr-316	553	10	recent	recent	ADJ
ftr-316	553	11	decision	decision	NOUN
ftr-316	553	12	confirming	confirm	VERB
ftr-316	553	13	the	the	DET
ftr-316	553	14	supremacy	supremacy	NOUN
ftr-316	553	15	of	of	ADP
ftr-316	553	16	the	the	DET
ftr-316	553	17	u.k.-u.s	u.k.-u.s	PROPN
ftr-316	553	18	.	.	PROPN
ftr-316	553	19	tax	tax	PROPN
ftr-316	553	20	treaty	treaty	NOUN
ftr-316	553	21	’s	’s	PART
ftr-316	553	22	separate	separate	ADJ
ftr-316	553	23	entity	entity	NOUN
ftr-316	553	24	approach	approach	NOUN
ftr-316	553	25	of	of	ADP
ftr-316	553	26	a	a	DET
ftr-316	553	27	foreign	foreign	ADJ
ftr-316	553	28	bank	bank	NOUN
ftr-316	553	29	(	(	PUNCT
ftr-316	553	30	u.k	u.k	PROPN
ftr-316	553	31	.	.	PROPN
ftr-316	553	32	)	)	PUNCT
ftr-316	553	33	and	and	CCONJ
ftr-316	553	34	a	a	DET
ftr-316	553	35	2012	2012	NUM
ftr-316	553	36	]	]	X
ftr-316	553	37	u.s	u.s	PROPN
ftr-316	553	38	.	.	PROPN
ftr-316	553	39	and	and	CCONJ
ftr-316	553	40	chile	chile	PROPN
ftr-316	553	41	tax	tax	NOUN
ftr-316	553	42	treaty	treaty	NOUN
ftr-316	553	43	69	69	NUM
ftr-316	553	44	pe	pe	NOUN
ftr-316	553	45	as	as	ADP
ftr-316	553	46	a	a	DET
ftr-316	553	47	separate	separate	ADJ
ftr-316	553	48	and	and	CCONJ
ftr-316	553	49	distinct	distinct	ADJ
ftr-316	553	50	entity.169	entity.169	NOUN
ftr-316	553	51	the	the	DET
ftr-316	553	52	court	court	NOUN
ftr-316	553	53	’s	’s	PART
ftr-316	553	54	decision	decision	NOUN
ftr-316	553	55	ruled	rule	VERB
ftr-316	553	56	that	that	SCONJ
ftr-316	553	57	the	the	DET
ftr-316	553	58	denial	denial	NOUN
ftr-316	553	59	of	of	ADP
ftr-316	553	60	the	the	DET
ftr-316	553	61	deduction	deduction	NOUN
ftr-316	553	62	of	of	ADP
ftr-316	553	63	expenses	expense	NOUN
ftr-316	553	64	,	,	PUNCT
ftr-316	553	65	such	such	ADJ
ftr-316	553	66	as	as	ADP
ftr-316	553	67	royalties	royalty	NOUN
ftr-316	553	68	,	,	PUNCT
ftr-316	553	69	interest	interest	NOUN
ftr-316	553	70	,	,	PUNCT
ftr-316	553	71	and	and	CCONJ
ftr-316	553	72	other	other	ADJ
ftr-316	553	73	expenses	expense	NOUN
ftr-316	553	74	related	relate	VERB
ftr-316	553	75	to	to	ADP
ftr-316	553	76	ancillary	ancillary	ADJ
ftr-316	553	77	services	service	NOUN
ftr-316	553	78	performed	perform	VERB
ftr-316	553	79	for	for	ADP
ftr-316	553	80	another	another	DET
ftr-316	553	81	unit	unit	NOUN
ftr-316	553	82	of	of	ADP
ftr-316	553	83	the	the	DET
ftr-316	553	84	enterprise	enterprise	NOUN
ftr-316	553	85	,	,	PUNCT
ftr-316	553	86	charged	charge	VERB
ftr-316	553	87	to	to	ADP
ftr-316	553	88	a	a	DET
ftr-316	553	89	permanent	permanent	ADJ
ftr-316	553	90	establishment	establishment	NOUN
ftr-316	553	91	by	by	ADP
ftr-316	553	92	another	another	DET
ftr-316	553	93	unit	unit	NOUN
ftr-316	553	94	of	of	ADP
ftr-316	553	95	the	the	DET
ftr-316	553	96	enterprise	enterprise	NOUN
ftr-316	553	97	,	,	PUNCT
ftr-316	553	98	violates	violate	VERB
ftr-316	553	99	the	the	DET
ftr-316	553	100	treaty	treaty	NOUN
ftr-316	553	101	provision	provision	NOUN
ftr-316	553	102	on	on	ADP
ftr-316	553	103	this	this	DET
ftr-316	553	104	matter.170	matter.170	NOUN
ftr-316	553	105	the	the	DET
ftr-316	553	106	concept	concept	NOUN
ftr-316	553	107	of	of	ADP
ftr-316	553	108	“	"	PUNCT
ftr-316	553	109	attributable	attributable	ADJ
ftr-316	553	110	”	"	PUNCT
ftr-316	553	111	profits	profit	NOUN
ftr-316	553	112	also	also	ADV
ftr-316	553	113	includes	include	VERB
ftr-316	553	114	payments	payment	NOUN
ftr-316	553	115	deferred	defer	VERB
ftr-316	553	116	until	until	SCONJ
ftr-316	553	117	the	the	DET
ftr-316	553	118	pe	pe	PROPN
ftr-316	553	119	has	have	AUX
ftr-316	553	120	ceased	cease	VERB
ftr-316	553	121	to	to	ADP
ftr-316	553	122	exist.171	exist.171	ADP
ftr-316	553	123	this	this	DET
ftr-316	553	124	provision	provision	NOUN
ftr-316	553	125	grants	grant	VERB
ftr-316	553	126	the	the	DET
ftr-316	553	127	host	host	NOUN
ftr-316	553	128	state	state	NOUN
ftr-316	553	129	tax	tax	NOUN
ftr-316	553	130	authority	authority	NOUN
ftr-316	553	131	on	on	ADP
ftr-316	553	132	income	income	NOUN
ftr-316	553	133	attributable	attributable	ADJ
ftr-316	553	134	to	to	ADP
ftr-316	553	135	the	the	DET
ftr-316	553	136	permanent	permanent	ADJ
ftr-316	553	137	establishment	establishment	NOUN
ftr-316	553	138	even	even	ADV
ftr-316	553	139	if	if	SCONJ
ftr-316	553	140	the	the	DET
ftr-316	553	141	payments	payment	NOUN
ftr-316	553	142	are	be	AUX
ftr-316	553	143	deferred	defer	VERB
ftr-316	553	144	until	until	SCONJ
ftr-316	553	145	such	such	ADJ
ftr-316	553	146	permanent	permanent	ADJ
ftr-316	553	147	establishment	establishment	NOUN
ftr-316	553	148	or	or	CCONJ
ftr-316	553	149	fixed	fix	VERB
ftr-316	553	150	base	base	NOUN
ftr-316	553	151	has	have	AUX
ftr-316	553	152	ceased	cease	VERB
ftr-316	553	153	to	to	PART
ftr-316	553	154	exist.172	exist.172	VERB
ftr-316	553	155	an	an	DET
ftr-316	553	156	example	example	NOUN
ftr-316	553	157	of	of	ADP
ftr-316	553	158	income	income	NOUN
ftr-316	553	159	attributable	attributable	ADJ
ftr-316	553	160	to	to	ADP
ftr-316	553	161	a	a	DET
ftr-316	553	162	pe	pe	NOUN
ftr-316	553	163	that	that	PRON
ftr-316	553	164	ceases	cease	VERB
ftr-316	553	165	to	to	PART
ftr-316	553	166	exist	exist	VERB
ftr-316	553	167	is	be	AUX
ftr-316	553	168	the	the	DET
ftr-316	553	169	sale	sale	NOUN
ftr-316	553	170	of	of	ADP
ftr-316	553	171	its	its	PRON
ftr-316	553	172	inventory	inventory	NOUN
ftr-316	553	173	of	of	ADP
ftr-316	553	174	assets	asset	NOUN
ftr-316	553	175	after	after	ADP
ftr-316	553	176	its	its	PRON
ftr-316	553	177	liquidation	liquidation	NOUN
ftr-316	553	178	under	under	ADP
ftr-316	553	179	an	an	DET
ftr-316	553	180	installment	installment	NOUN
ftr-316	553	181	method	method	NOUN
ftr-316	553	182	that	that	PRON
ftr-316	553	183	bears	bear	VERB
ftr-316	553	184	interest	interest	NOUN
ftr-316	553	185	.	.	PUNCT
ftr-316	554	1	the	the	DET
ftr-316	554	2	interest	interest	NOUN
ftr-316	554	3	generated	generate	VERB
ftr-316	554	4	in	in	ADP
ftr-316	554	5	subsequent	subsequent	ADJ
ftr-316	554	6	years	year	NOUN
ftr-316	554	7	will	will	AUX
ftr-316	554	8	also	also	ADV
ftr-316	554	9	be	be	AUX
ftr-316	554	10	considered	consider	VERB
ftr-316	554	11	effectively	effectively	ADV
ftr-316	554	12	connected	connect	VERB
ftr-316	554	13	and	and	CCONJ
ftr-316	554	14	therefore	therefore	ADV
ftr-316	554	15	taxed	tax	VERB
ftr-316	554	16	in	in	ADP
ftr-316	554	17	the	the	DET
ftr-316	554	18	host	host	NOUN
ftr-316	554	19	country	country	NOUN
ftr-316	554	20	.	.	PUNCT
ftr-316	555	1	this	this	DET
ftr-316	555	2	provision	provision	NOUN
ftr-316	555	3	is	be	AUX
ftr-316	555	4	similar	similar	ADJ
ftr-316	555	5	,	,	PUNCT
ftr-316	555	6	but	but	CCONJ
ftr-316	555	7	not	not	PART
ftr-316	555	8	identical	identical	ADJ
ftr-316	555	9	,	,	PUNCT
ftr-316	555	10	to	to	ADP
ftr-316	555	11	that	that	PRON
ftr-316	555	12	included	include	VERB
ftr-316	555	13	under	under	ADP
ftr-316	555	14	section	section	NOUN
ftr-316	555	15	864(c)(6	864(c)(6	NUM
ftr-316	555	16	)	)	PUNCT
ftr-316	555	17	of	of	ADP
ftr-316	555	18	the	the	DET
ftr-316	555	19	i.r.c	i.r.c	NOUN
ftr-316	555	20	.	.	PUNCT
ftr-316	555	21	,	,	PUNCT
ftr-316	555	22	but	but	CCONJ
ftr-316	555	23	without	without	ADP
ftr-316	555	24	the	the	DET
ftr-316	555	25	limitation	limitation	NOUN
ftr-316	555	26	of	of	ADP
ftr-316	555	27	years	year	NOUN
ftr-316	555	28	included	include	VERB
ftr-316	555	29	in	in	ADP
ftr-316	555	30	section	section	NOUN
ftr-316	555	31	864(c)(7	864(c)(7	NUM
ftr-316	555	32	)	)	PUNCT
ftr-316	555	33	.	.	PUNCT
ftr-316	556	1	these	these	DET
ftr-316	556	2	provisions	provision	NOUN
ftr-316	556	3	consider	consider	VERB
ftr-316	556	4	the	the	DET
ftr-316	556	5	sale	sale	NOUN
ftr-316	556	6	of	of	ADP
ftr-316	556	7	a	a	DET
ftr-316	556	8	pe	pe	NOUN
ftr-316	556	9	made	make	VERB
ftr-316	556	10	within	within	ADP
ftr-316	556	11	ten	ten	NUM
ftr-316	556	12	years	year	NOUN
ftr-316	556	13	after	after	ADP
ftr-316	556	14	the	the	DET
ftr-316	556	15	cessation	cessation	NOUN
ftr-316	556	16	of	of	ADP
ftr-316	556	17	use	use	NOUN
ftr-316	556	18	of	of	ADP
ftr-316	556	19	property	property	NOUN
ftr-316	556	20	held	hold	VERB
ftr-316	556	21	in	in	ADP
ftr-316	556	22	the	the	DET
ftr-316	556	23	united	united	PROPN
ftr-316	556	24	states	states	PROPN
ftr-316	556	25	as	as	SCONJ
ftr-316	556	26	made	make	VERB
ftr-316	556	27	immediately	immediately	ADV
ftr-316	556	28	before	before	ADP
ftr-316	556	29	such	such	ADJ
ftr-316	556	30	cessation	cessation	NOUN
ftr-316	556	31	.	.	PUNCT
ftr-316	557	1	paragraph	paragraph	NOUN
ftr-316	557	2	4	4	NUM
ftr-316	557	3	of	of	ADP
ftr-316	557	4	article	article	NOUN
ftr-316	557	5	4	4	NUM
ftr-316	557	6	,	,	PUNCT
ftr-316	557	7	in	in	ADP
ftr-316	557	8	conjunction	conjunction	NOUN
ftr-316	557	9	with	with	ADP
ftr-316	557	10	article	article	NOUN
ftr-316	557	11	5(4)(d	5(4)(d	PROPN
ftr-316	557	12	)	)	PUNCT
ftr-316	557	13	,	,	PUNCT
ftr-316	557	14	provides	provide	VERB
ftr-316	557	15	that	that	SCONJ
ftr-316	557	16	business	business	NOUN
ftr-316	557	17	profits	profit	NOUN
ftr-316	557	18	are	be	AUX
ftr-316	557	19	not	not	PART
ftr-316	557	20	attributed	attribute	VERB
ftr-316	557	21	to	to	ADP
ftr-316	557	22	a	a	DET
ftr-316	557	23	permanent	permanent	ADJ
ftr-316	557	24	establishment	establishment	NOUN
ftr-316	557	25	by	by	ADP
ftr-316	557	26	reason	reason	NOUN
ftr-316	557	27	of	of	ADP
ftr-316	557	28	mere	mere	ADJ
ftr-316	557	29	purchases	purchase	NOUN
ftr-316	557	30	of	of	ADP
ftr-316	557	31	goods.173	goods.173	NOUN
ftr-316	557	32	this	this	DET
ftr-316	557	33	provision	provision	NOUN
ftr-316	557	34	aims	aim	VERB
ftr-316	557	35	to	to	PART
ftr-316	557	36	overrule	overrule	VERB
ftr-316	557	37	section	section	NOUN
ftr-316	557	38	864(c)(3	864(c)(3	NOUN
ftr-316	557	39	)	)	PUNCT
ftr-316	557	40	of	of	ADP
ftr-316	557	41	the	the	DET
ftr-316	557	42	irc	irc	NOUN
ftr-316	557	43	,	,	PUNCT
ftr-316	557	44	which	which	PRON
ftr-316	557	45	includes	include	VERB
ftr-316	557	46	the	the	DET
ftr-316	557	47	limited	limited	ADJ
ftr-316	557	48	force	force	NOUN
ftr-316	557	49	of	of	ADP
ftr-316	557	50	attraction	attraction	NOUN
ftr-316	557	51	rule	rule	NOUN
ftr-316	557	52	by	by	ADP
ftr-316	557	53	which	which	PRON
ftr-316	557	54	all	all	DET
ftr-316	557	55	income	income	NOUN
ftr-316	557	56	accrued	accrue	VERB
ftr-316	557	57	by	by	ADP
ftr-316	557	58	a	a	DET
ftr-316	557	59	foreign	foreign	ADJ
ftr-316	557	60	company	company	NOUN
ftr-316	557	61	is	be	AUX
ftr-316	557	62	treated	treat	VERB
ftr-316	557	63	as	as	ADV
ftr-316	557	64	effectively	effectively	ADV
ftr-316	557	65	connected	connect	VERB
ftr-316	557	66	with	with	ADP
ftr-316	557	67	the	the	DET
ftr-316	557	68	conduct	conduct	NOUN
ftr-316	557	69	of	of	ADP
ftr-316	557	70	a	a	DET
ftr-316	557	71	trade	trade	NOUN
ftr-316	557	72	or	or	CCONJ
ftr-316	557	73	business	business	NOUN
ftr-316	557	74	within	within	ADP
ftr-316	557	75	the	the	DET
ftr-316	557	76	united	united	PROPN
ftr-316	557	77	states	states	PROPN
ftr-316	557	78	.	.	PUNCT
ftr-316	558	1	finally	finally	ADV
ftr-316	558	2	,	,	PUNCT
ftr-316	558	3	paragraph	paragraph	NOUN
ftr-316	558	4	7	7	NUM
ftr-316	558	5	of	of	ADP
ftr-316	558	6	article	article	NOUN
ftr-316	558	7	7	7	NUM
ftr-316	558	8	states	state	NOUN
ftr-316	558	9	that	that	SCONJ
ftr-316	558	10	if	if	SCONJ
ftr-316	558	11	profits	profit	NOUN
ftr-316	558	12	include	include	VERB
ftr-316	558	13	items	item	NOUN
ftr-316	558	14	of	of	ADP
ftr-316	558	15	income	income	NOUN
ftr-316	558	16	dealt	deal	VERB
ftr-316	558	17	with	with	ADP
ftr-316	558	18	separately	separately	ADV
ftr-316	558	19	in	in	ADP
ftr-316	558	20	other	other	ADJ
ftr-316	558	21	articles	article	NOUN
ftr-316	558	22	,	,	PUNCT
ftr-316	558	23	the	the	DET
ftr-316	558	24	specific	specific	ADJ
ftr-316	558	25	provisions	provision	NOUN
ftr-316	558	26	included	include	VERB
ftr-316	558	27	thereby	thereby	ADV
ftr-316	558	28	will	will	AUX
ftr-316	558	29	prevail	prevail	VERB
ftr-316	558	30	over	over	ADP
ftr-316	558	31	this	this	DET
ftr-316	558	32	article	article	NOUN
ftr-316	558	33	.	.	PUNCT
ftr-316	559	1	4	4	X
ftr-316	559	2	.	.	X
ftr-316	559	3	taxation	taxation	NOUN
ftr-316	559	4	of	of	ADP
ftr-316	559	5	dividends	dividend	NOUN
ftr-316	559	6	in	in	ADP
ftr-316	559	7	the	the	DET
ftr-316	559	8	treaty	treaty	NOUN
ftr-316	559	9	the	the	DET
ftr-316	559	10	treaty	treaty	NOUN
ftr-316	559	11	grants	grant	VERB
ftr-316	559	12	unlimited	unlimited	ADJ
ftr-316	559	13	tax	tax	NOUN
ftr-316	559	14	authority	authority	NOUN
ftr-316	559	15	to	to	ADP
ftr-316	559	16	the	the	DET
ftr-316	559	17	country	country	NOUN
ftr-316	559	18	of	of	ADP
ftr-316	559	19	which	which	PRON
ftr-316	559	20	the	the	DET
ftr-316	559	21	recipient	recipient	NOUN
ftr-316	559	22	of	of	ADP
ftr-316	559	23	the	the	DET
ftr-316	559	24	dividend	dividend	NOUN
ftr-316	559	25	is	be	AUX
ftr-316	559	26	a	a	DET
ftr-316	559	27	resident	resident	NOUN
ftr-316	559	28	.	.	PUNCT
ftr-316	560	1	however	however	ADV
ftr-316	560	2	,	,	PUNCT
ftr-316	560	3	limited	limited	ADJ
ftr-316	560	4	tax	tax	NOUN
ftr-316	560	5	authority	authority	NOUN
ftr-316	560	6	is	be	AUX
ftr-316	560	7	also	also	ADV
ftr-316	560	8	granted	grant	VERB
ftr-316	560	9	to	to	ADP
ftr-316	560	10	the	the	DET
ftr-316	560	11	source	source	NOUN
ftr-316	560	12	country	country	NOUN
ftr-316	560	13	(	(	PUNCT
ftr-316	560	14	the	the	DET
ftr-316	560	15	country	country	NOUN
ftr-316	560	16	of	of	ADP
ftr-316	560	17	which	which	PRON
ftr-316	560	18	the	the	DET
ftr-316	560	19	distributing	distribute	VERB
ftr-316	560	20	company	company	NOUN
ftr-316	560	21	branch	branch	NOUN
ftr-316	560	22	under	under	ADP
ftr-316	560	23	the	the	DET
ftr-316	560	24	u.s	u.s	PROPN
ftr-316	560	25	.	.	PROPN
ftr-316	560	26	domestic	domestic	ADJ
ftr-316	560	27	rules	rule	NOUN
ftr-316	560	28	.	.	PUNCT
ftr-316	561	1	see	see	VERB
ftr-316	561	2	also	also	ADV
ftr-316	561	3	william	william	PROPN
ftr-316	561	4	w.	w.	PROPN
ftr-316	561	5	chip	chip	PROPN
ftr-316	561	6	,	,	PUNCT
ftr-316	561	7	interpreting	interpret	VERB
ftr-316	561	8	tax	tax	NOUN
ftr-316	561	9	treaties	treaty	NOUN
ftr-316	561	10	after	after	ADP
ftr-316	561	11	natwest	natwest	PROPN
ftr-316	561	12	,	,	PUNCT
ftr-316	561	13	37	37	NUM
ftr-316	561	14	tax	tax	NOUN
ftr-316	561	15	mgm’t	mgm’t	PROPN
ftr-316	561	16	int’l	int’l	NUM
ftr-316	561	17	j.	j.	PROPN
ftr-316	561	18	1	1	NUM
ftr-316	561	19	,	,	PUNCT
ftr-316	561	20	2	2	NUM
ftr-316	561	21	(	(	PUNCT
ftr-316	561	22	2008	2008	NUM
ftr-316	561	23	)	)	PUNCT
ftr-316	561	24	.	.	PUNCT
ftr-316	562	1	169	169	NUM
ftr-316	562	2	.	.	PUNCT
ftr-316	563	1	in	in	ADP
ftr-316	563	2	national	national	PROPN
ftr-316	563	3	westminster	westminster	PROPN
ftr-316	563	4	bank	bank	PROPN
ftr-316	563	5	v.	v.	PROPN
ftr-316	563	6	u.s	u.s	PROPN
ftr-316	563	7	.	.	PROPN
ftr-316	563	8	,	,	PUNCT
ftr-316	563	9	44	44	NUM
ftr-316	563	10	fed	feed	VERB
ftr-316	563	11	.	.	PUNCT
ftr-316	564	1	cl	cl	NOUN
ftr-316	564	2	.	.	PUNCT
ftr-316	565	1	129	129	NUM
ftr-316	565	2	(	(	PUNCT
ftr-316	565	3	fed	fed	PROPN
ftr-316	565	4	.	.	PUNCT
ftr-316	566	1	cl	cl	NOUN
ftr-316	566	2	.	.	PUNCT
ftr-316	567	1	1999	1999	NUM
ftr-316	567	2	)	)	PUNCT
ftr-316	568	1	the	the	DET
ftr-316	568	2	court	court	NOUN
ftr-316	568	3	held	hold	VERB
ftr-316	568	4	that	that	SCONJ
ftr-316	568	5	the	the	DET
ftr-316	568	6	u.s	u.s	PROPN
ftr-316	568	7	.	.	PROPN
ftr-316	568	8	branch	branch	NOUN
ftr-316	568	9	of	of	ADP
ftr-316	568	10	a	a	DET
ftr-316	568	11	u.k	u.k	PROPN
ftr-316	568	12	.	.	PROPN
ftr-316	568	13	bank	bank	PROPN
ftr-316	568	14	was	be	AUX
ftr-316	568	15	a	a	DET
ftr-316	568	16	separate	separate	ADJ
ftr-316	568	17	entity	entity	NOUN
ftr-316	568	18	under	under	ADP
ftr-316	568	19	the	the	DET
ftr-316	568	20	u.s.-u.k	u.s.-u.k	PROPN
ftr-316	568	21	.	.	PROPN
ftr-316	568	22	treaty	treaty	NOUN
ftr-316	568	23	.	.	PUNCT
ftr-316	569	1	170	170	NUM
ftr-316	569	2	.	.	PUNCT
ftr-316	570	1	see	see	VERB
ftr-316	570	2	westminster	westminster	PROPN
ftr-316	570	3	bank	bank	PROPN
ftr-316	570	4	,	,	PUNCT
ftr-316	570	5	512	512	NUM
ftr-316	570	6	f.3d	f.3d	NOUN
ftr-316	570	7	.	.	PUNCT
ftr-316	571	1	at	at	ADP
ftr-316	571	2	1347	1347	NUM
ftr-316	571	3	.	.	PUNCT
ftr-316	572	1	171	171	NUM
ftr-316	572	2	.	.	PUNCT
ftr-316	573	1	chile	chile	PROPN
ftr-316	573	2	-	-	PUNCT
ftr-316	573	3	u.s	u.s	PROPN
ftr-316	573	4	.	.	PROPN
ftr-316	573	5	tax	tax	NOUN
ftr-316	573	6	treaty	treaty	NOUN
ftr-316	574	1	,	,	PUNCT
ftr-316	574	2	supra	supra	PROPN
ftr-316	574	3	note	note	PROPN
ftr-316	574	4	36	36	NUM
ftr-316	574	5	,	,	PUNCT
ftr-316	574	6	art	art	NOUN
ftr-316	574	7	.	.	PUNCT
ftr-316	575	1	7	7	NUM
ftr-316	575	2	,	,	PUNCT
ftr-316	575	3	¶	¶	NOUN
ftr-316	575	4	7	7	NUM
ftr-316	575	5	.	.	PUNCT
ftr-316	575	6	172	172	NUM
ftr-316	575	7	.	.	PUNCT
ftr-316	576	1	i	i	PRON
ftr-316	576	2	d.	d.	PROPN
ftr-316	576	3	173	173	NUM
ftr-316	576	4	.	.	PUNCT
ftr-316	577	1	chile	chile	PROPN
ftr-316	577	2	-	-	PUNCT
ftr-316	577	3	u.s	u.s	PROPN
ftr-316	577	4	.	.	PROPN
ftr-316	577	5	tax	tax	NOUN
ftr-316	577	6	treaty	treaty	NOUN
ftr-316	578	1	,	,	PUNCT
ftr-316	578	2	supra	supra	PROPN
ftr-316	578	3	note	note	PROPN
ftr-316	578	4	36	36	NUM
ftr-316	578	5	,	,	PUNCT
ftr-316	578	6	art	art	NOUN
ftr-316	578	7	.	.	PUNCT
ftr-316	579	1	7	7	NUM
ftr-316	579	2	,	,	PUNCT
ftr-316	579	3	¶	¶	NOUN
ftr-316	579	4	4	4	NUM
ftr-316	579	5	;	;	PUNCT
ftr-316	579	6	art	art	NOUN
ftr-316	579	7	.	.	PUNCT
ftr-316	580	1	5	5	NUM
ftr-316	580	2	,	,	PUNCT
ftr-316	580	3	¶	¶	NOUN
ftr-316	580	4	4(d	4(d	NUM
ftr-316	580	5	)	)	PUNCT
ftr-316	580	6	.	.	PUNCT
ftr-316	581	1	70	70	NUM
ftr-316	581	2	florida	florida	PROPN
ftr-316	581	3	tax	tax	NOUN
ftr-316	581	4	review	review	NOUN
ftr-316	581	5	[	[	X
ftr-316	581	6	vol.13:2	vol.13:2	NOUN
ftr-316	581	7	is	be	AUX
ftr-316	581	8	a	a	DET
ftr-316	581	9	resident).174	resident).174	NOUN
ftr-316	581	10	in	in	ADP
ftr-316	581	11	this	this	DET
ftr-316	581	12	case	case	NOUN
ftr-316	581	13	,	,	PUNCT
ftr-316	581	14	the	the	DET
ftr-316	581	15	withholding	withholding	NOUN
ftr-316	581	16	tax	tax	NOUN
ftr-316	581	17	shall	shall	AUX
ftr-316	581	18	not	not	PART
ftr-316	581	19	exceed	exceed	VERB
ftr-316	581	20	5	5	NUM
ftr-316	581	21	percent	percent	NOUN
ftr-316	581	22	of	of	ADP
ftr-316	581	23	the	the	DET
ftr-316	581	24	gross	gross	ADJ
ftr-316	581	25	amount	amount	NOUN
ftr-316	581	26	of	of	ADP
ftr-316	581	27	the	the	DET
ftr-316	581	28	dividends	dividend	NOUN
ftr-316	581	29	if	if	SCONJ
ftr-316	581	30	the	the	DET
ftr-316	581	31	non	non	ADJ
ftr-316	581	32	-	-	ADJ
ftr-316	581	33	resident	resident	ADJ
ftr-316	581	34	shareholder	shareholder	NOUN
ftr-316	581	35	owns	own	VERB
ftr-316	581	36	at	at	ADP
ftr-316	581	37	least	least	ADV
ftr-316	581	38	10	10	NUM
ftr-316	581	39	percent175	percent175	PROPN
ftr-316	581	40	of	of	ADP
ftr-316	581	41	the	the	DET
ftr-316	581	42	capital	capital	NOUN
ftr-316	581	43	company	company	NOUN
ftr-316	581	44	and	and	CCONJ
ftr-316	581	45	15	15	NUM
ftr-316	581	46	percent	percent	NOUN
ftr-316	581	47	of	of	ADP
ftr-316	581	48	the	the	DET
ftr-316	581	49	gross	gross	ADJ
ftr-316	581	50	amounts	amount	NOUN
ftr-316	581	51	of	of	ADP
ftr-316	581	52	the	the	DET
ftr-316	581	53	dividend	dividend	NOUN
ftr-316	581	54	for	for	ADP
ftr-316	581	55	all	all	DET
ftr-316	581	56	other	other	ADJ
ftr-316	581	57	cases.176	cases.176	NOUN
ftr-316	581	58	as	as	SCONJ
ftr-316	581	59	mentioned	mention	VERB
ftr-316	581	60	above	above	ADV
ftr-316	581	61	—	—	PUNCT
ftr-316	581	62	and	and	CCONJ
ftr-316	581	63	in	in	ADP
ftr-316	581	64	line	line	NOUN
ftr-316	581	65	with	with	ADP
ftr-316	581	66	the	the	DET
ftr-316	581	67	reservations	reservation	NOUN
ftr-316	581	68	presented	present	VERB
ftr-316	581	69	by	by	ADP
ftr-316	581	70	chile	chile	PROPN
ftr-316	581	71	to	to	ADP
ftr-316	581	72	the	the	DET
ftr-316	581	73	oecd	oecd	PROPN
ftr-316	581	74	—	—	PUNCT
ftr-316	581	75	these	these	DET
ftr-316	581	76	reductions	reduction	NOUN
ftr-316	581	77	on	on	ADP
ftr-316	581	78	tax	tax	NOUN
ftr-316	581	79	rates	rate	NOUN
ftr-316	581	80	are	be	AUX
ftr-316	581	81	not	not	PART
ftr-316	581	82	applicable	applicable	ADJ
ftr-316	581	83	to	to	PART
ftr-316	581	84	chile	chile	VERB
ftr-316	581	85	as	as	ADV
ftr-316	581	86	long	long	ADV
ftr-316	581	87	as	as	SCONJ
ftr-316	581	88	the	the	DET
ftr-316	581	89	first	first	ADJ
ftr-316	581	90	category	category	NOUN
ftr-316	581	91	tax	tax	NOUN
ftr-316	581	92	is	be	AUX
ftr-316	581	93	creditable	creditable	ADJ
ftr-316	581	94	against	against	ADP
ftr-316	581	95	the	the	DET
ftr-316	581	96	additional	additional	ADJ
ftr-316	581	97	tax.177	tax.177	NOUN
ftr-316	581	98	paragraph	paragraph	NOUN
ftr-316	581	99	14	14	NUM
ftr-316	581	100	of	of	ADP
ftr-316	581	101	the	the	DET
ftr-316	581	102	treaty	treaty	NOUN
ftr-316	581	103	protocol	protocol	NOUN
ftr-316	581	104	provides	provide	VERB
ftr-316	581	105	different	different	ADJ
ftr-316	581	106	rules	rule	NOUN
ftr-316	581	107	for	for	ADP
ftr-316	581	108	dividends	dividend	NOUN
ftr-316	581	109	arising	arise	VERB
ftr-316	581	110	from	from	ADP
ftr-316	581	111	the	the	DET
ftr-316	581	112	ownership	ownership	NOUN
ftr-316	581	113	of	of	ADP
ftr-316	581	114	stocks	stock	NOUN
ftr-316	581	115	in	in	ADP
ftr-316	581	116	a	a	DET
ftr-316	581	117	regulated	regulated	ADJ
ftr-316	581	118	investment	investment	NOUN
ftr-316	581	119	company	company	NOUN
ftr-316	581	120	(	(	PUNCT
ftr-316	581	121	ric	ric	PROPN
ftr-316	581	122	)	)	PUNCT
ftr-316	581	123	or	or	CCONJ
ftr-316	581	124	in	in	ADP
ftr-316	581	125	a	a	DET
ftr-316	581	126	real	real	ADJ
ftr-316	581	127	estate	estate	NOUN
ftr-316	581	128	investment	investment	NOUN
ftr-316	581	129	trust	trust	NOUN
ftr-316	581	130	(	(	PUNCT
ftr-316	581	131	reit	reit	PROPN
ftr-316	581	132	)	)	PUNCT
ftr-316	581	133	incorporated	incorporate	VERB
ftr-316	581	134	in	in	ADP
ftr-316	581	135	the	the	DET
ftr-316	581	136	united	united	PROPN
ftr-316	581	137	states178	states178	PROPN
ftr-316	581	138	in	in	ADP
ftr-316	581	139	the	the	DET
ftr-316	581	140	first	first	ADJ
ftr-316	581	141	case	case	NOUN
ftr-316	581	142	,	,	PUNCT
ftr-316	581	143	this	this	DET
ftr-316	581	144	provision	provision	NOUN
ftr-316	581	145	is	be	AUX
ftr-316	581	146	aimed	aim	VERB
ftr-316	581	147	at	at	ADP
ftr-316	581	148	denying	deny	VERB
ftr-316	581	149	the	the	DET
ftr-316	581	150	reduced	reduce	VERB
ftr-316	581	151	tax	tax	NOUN
ftr-316	581	152	rate	rate	NOUN
ftr-316	581	153	of	of	ADP
ftr-316	581	154	5	5	NUM
ftr-316	581	155	percent	percent	NOUN
ftr-316	581	156	to	to	ADP
ftr-316	581	157	dividends	dividend	NOUN
ftr-316	581	158	in	in	ADP
ftr-316	581	159	connection	connection	NOUN
ftr-316	581	160	with	with	ADP
ftr-316	581	161	u.s	u.s	PROPN
ftr-316	581	162	.	.	PROPN
ftr-316	581	163	stocks	stock	NOUN
ftr-316	581	164	in	in	ADP
ftr-316	581	165	rics	ric	NOUN
ftr-316	581	166	applying	apply	VERB
ftr-316	581	167	the	the	DET
ftr-316	581	168	regular	regular	ADJ
ftr-316	581	169	rate	rate	NOUN
ftr-316	581	170	of	of	ADP
ftr-316	581	171	15	15	NUM
ftr-316	581	172	percent	percent	NOUN
ftr-316	581	173	regardless	regardless	ADV
ftr-316	581	174	of	of	ADP
ftr-316	581	175	the	the	DET
ftr-316	581	176	ownership	ownership	NOUN
ftr-316	581	177	percentage.179	percentage.179	NOUN
ftr-316	581	178	this	this	DET
ftr-316	581	179	provision	provision	NOUN
ftr-316	581	180	seeks	seek	VERB
ftr-316	581	181	to	to	PART
ftr-316	581	182	avoid	avoid	VERB
ftr-316	581	183	a	a	DET
ftr-316	581	184	tax	tax	NOUN
ftr-316	581	185	benefit	benefit	NOUN
ftr-316	581	186	being	be	AUX
ftr-316	581	187	obtained	obtain	VERB
ftr-316	581	188	through	through	ADP
ftr-316	581	189	the	the	DET
ftr-316	581	190	incorporation	incorporation	NOUN
ftr-316	581	191	of	of	ADP
ftr-316	581	192	a	a	DET
ftr-316	581	193	holding	hold	VERB
ftr-316	581	194	company	company	NOUN
ftr-316	581	195	.	.	PUNCT
ftr-316	582	1	indeed	indeed	ADV
ftr-316	582	2	,	,	PUNCT
ftr-316	582	3	in	in	ADP
ftr-316	582	4	the	the	DET
ftr-316	582	5	absence	absence	NOUN
ftr-316	582	6	of	of	ADP
ftr-316	582	7	this	this	DET
ftr-316	582	8	provision	provision	NOUN
ftr-316	582	9	,	,	PUNCT
ftr-316	582	10	if	if	SCONJ
ftr-316	582	11	a	a	DET
ftr-316	582	12	chilean	chilean	ADJ
ftr-316	582	13	resident	resident	NOUN
ftr-316	582	14	owns	own	VERB
ftr-316	582	15	the	the	DET
ftr-316	582	16	portfolio	portfolio	NOUN
ftr-316	582	17	of	of	ADP
ftr-316	582	18	stocks	stock	NOUN
ftr-316	582	19	directly	directly	ADV
ftr-316	582	20	,	,	PUNCT
ftr-316	582	21	the	the	DET
ftr-316	582	22	dividends	dividend	NOUN
ftr-316	582	23	will	will	AUX
ftr-316	582	24	be	be	AUX
ftr-316	582	25	taxed	tax	VERB
ftr-316	582	26	at	at	ADP
ftr-316	582	27	15	15	NUM
ftr-316	582	28	percent	percent	NOUN
ftr-316	582	29	,	,	PUNCT
ftr-316	582	30	but	but	CCONJ
ftr-316	582	31	if	if	SCONJ
ftr-316	582	32	the	the	DET
ftr-316	582	33	stocks	stock	NOUN
ftr-316	582	34	are	be	AUX
ftr-316	582	35	owned	own	VERB
ftr-316	582	36	by	by	ADP
ftr-316	582	37	a	a	DET
ftr-316	582	38	ric	ric	PROPN
ftr-316	582	39	wholly	wholly	ADV
ftr-316	582	40	owned	own	VERB
ftr-316	582	41	by	by	ADP
ftr-316	582	42	a	a	DET
ftr-316	582	43	chilean	chilean	ADJ
ftr-316	582	44	resident	resident	NOUN
ftr-316	582	45	,	,	PUNCT
ftr-316	582	46	he	he	PRON
ftr-316	582	47	will	will	AUX
ftr-316	582	48	be	be	AUX
ftr-316	582	49	entitled	entitle	VERB
ftr-316	582	50	to	to	ADP
ftr-316	582	51	the	the	DET
ftr-316	582	52	5	5	NUM
ftr-316	582	53	percent	percent	NOUN
ftr-316	582	54	reduced	reduce	VERB
ftr-316	582	55	tax	tax	NOUN
ftr-316	582	56	rate.180	rate.180	NOUN
ftr-316	582	57	the	the	DET
ftr-316	582	58	second	second	ADJ
ftr-316	582	59	part	part	NOUN
ftr-316	582	60	of	of	ADP
ftr-316	582	61	this	this	DET
ftr-316	582	62	provision	provision	NOUN
ftr-316	582	63	is	be	AUX
ftr-316	582	64	related	relate	VERB
ftr-316	582	65	to	to	ADP
ftr-316	582	66	a	a	DET
ftr-316	582	67	u.s	u.s	PROPN
ftr-316	582	68	.	.	PROPN
ftr-316	582	69	tax	tax	NOUN
ftr-316	582	70	policy	policy	NOUN
ftr-316	582	71	in	in	ADP
ftr-316	582	72	which	which	PRON
ftr-316	582	73	it	it	PRON
ftr-316	582	74	usually	usually	ADV
ftr-316	582	75	reserves	reserve	VERB
ftr-316	582	76	the	the	DET
ftr-316	582	77	right	right	NOUN
ftr-316	582	78	to	to	PART
ftr-316	582	79	tax	tax	VERB
ftr-316	582	80	all	all	DET
ftr-316	582	81	income	income	NOUN
ftr-316	582	82	derived	derive	VERB
ftr-316	582	83	from	from	ADP
ftr-316	582	84	real	real	ADJ
ftr-316	582	85	estate	estate	NOUN
ftr-316	582	86	located	locate	VERB
ftr-316	582	87	in	in	ADP
ftr-316	582	88	the	the	DET
ftr-316	582	89	united	united	PROPN
ftr-316	582	90	states.181	states.181	PROPN
ftr-316	582	91	in	in	ADP
ftr-316	582	92	accordance	accordance	NOUN
ftr-316	582	93	with	with	ADP
ftr-316	582	94	the	the	DET
ftr-316	582	95	protocol	protocol	NOUN
ftr-316	582	96	,	,	PUNCT
ftr-316	582	97	the	the	DET
ftr-316	582	98	reduced	reduced	ADJ
ftr-316	582	99	tax	tax	NOUN
ftr-316	582	100	rate	rate	NOUN
ftr-316	582	101	of	of	ADP
ftr-316	582	102	15	15	NUM
ftr-316	582	103	percent	percent	NOUN
ftr-316	582	104	(	(	PUNCT
ftr-316	582	105	instead	instead	ADV
ftr-316	582	106	of	of	ADP
ftr-316	582	107	the	the	DET
ftr-316	582	108	domestic	domestic	ADJ
ftr-316	582	109	30	30	NUM
ftr-316	582	110	percent	percent	NOUN
ftr-316	582	111	rate	rate	NOUN
ftr-316	582	112	)	)	PUNCT
ftr-316	582	113	is	be	AUX
ftr-316	582	114	only	only	ADV
ftr-316	582	115	granted	grant	VERB
ftr-316	582	116	if	if	SCONJ
ftr-316	582	117	:	:	PUNCT
ftr-316	582	118	(	(	PUNCT
ftr-316	582	119	i	i	NOUN
ftr-316	582	120	)	)	PUNCT
ftr-316	582	121	the	the	DET
ftr-316	582	122	beneficial	beneficial	ADJ
ftr-316	582	123	owner	owner	NOUN
ftr-316	582	124	of	of	ADP
ftr-316	582	125	the	the	DET
ftr-316	582	126	dividends	dividend	NOUN
ftr-316	582	127	is	be	AUX
ftr-316	582	128	an	an	DET
ftr-316	582	129	individual	individual	ADJ
ftr-316	582	130	holding	hold	VERB
ftr-316	582	131	an	an	DET
ftr-316	582	132	interest	interest	NOUN
ftr-316	582	133	of	of	ADP
ftr-316	582	134	10	10	NUM
ftr-316	582	135	percent	percent	NOUN
ftr-316	582	136	or	or	CCONJ
ftr-316	582	137	less	less	ADJ
ftr-316	582	138	;	;	PUNCT
ftr-316	582	139	(	(	PUNCT
ftr-316	582	140	ii	ii	X
ftr-316	582	141	)	)	PUNCT
ftr-316	582	142	the	the	DET
ftr-316	582	143	dividends	dividend	NOUN
ftr-316	582	144	are	be	AUX
ftr-316	582	145	paid	pay	VERB
ftr-316	582	146	with	with	ADP
ftr-316	582	147	respect	respect	NOUN
ftr-316	582	148	to	to	ADP
ftr-316	582	149	publicly	publicly	ADV
ftr-316	582	150	traded	trade	VERB
ftr-316	582	151	stocks	stock	NOUN
ftr-316	582	152	and	and	CCONJ
ftr-316	582	153	are	be	AUX
ftr-316	582	154	beneficially	beneficially	ADV
ftr-316	582	155	owned	own	VERB
ftr-316	582	156	by	by	ADP
ftr-316	582	157	a	a	DET
ftr-316	582	158	person	person	NOUN
ftr-316	582	159	who	who	PRON
ftr-316	582	160	holds	hold	VERB
ftr-316	582	161	no	no	DET
ftr-316	582	162	more	more	ADJ
ftr-316	582	163	than	than	ADP
ftr-316	582	164	5	5	NUM
ftr-316	582	165	percent	percent	NOUN
ftr-316	582	166	in	in	ADP
ftr-316	582	167	any	any	DET
ftr-316	582	168	class	class	NOUN
ftr-316	582	169	of	of	ADP
ftr-316	582	170	reits	reit	NOUN
ftr-316	582	171	;	;	PUNCT
ftr-316	582	172	or	or	CCONJ
ftr-316	582	173	(	(	PUNCT
ftr-316	582	174	iii	iii	X
ftr-316	582	175	)	)	PUNCT
ftr-316	582	176	the	the	DET
ftr-316	582	177	dividends	dividend	NOUN
ftr-316	582	178	are	be	AUX
ftr-316	582	179	paid	pay	VERB
ftr-316	582	180	by	by	ADP
ftr-316	582	181	a	a	DET
ftr-316	582	182	diversified	diversified	ADJ
ftr-316	582	183	reit	reit	NOUN
ftr-316	582	184	and	and	CCONJ
ftr-316	582	185	are	be	AUX
ftr-316	582	186	beneficially	beneficially	ADV
ftr-316	582	187	owned	own	VERB
ftr-316	582	188	by	by	ADP
ftr-316	582	189	a	a	DET
ftr-316	582	190	person	person	NOUN
ftr-316	582	191	holding	hold	VERB
ftr-316	582	192	a	a	DET
ftr-316	582	193	10	10	NUM
ftr-316	582	194	percent	percent	NOUN
ftr-316	582	195	or	or	CCONJ
ftr-316	582	196	smaller	small	ADJ
ftr-316	582	197	interest	interest	NOUN
ftr-316	582	198	in	in	ADP
ftr-316	582	199	the	the	DET
ftr-316	582	200	reit.182	reit.182	NOUN
ftr-316	582	201	174	174	NUM
ftr-316	582	202	.	.	PUNCT
ftr-316	583	1	chile	chile	PROPN
ftr-316	583	2	-	-	PUNCT
ftr-316	583	3	u.s	u.s	PROPN
ftr-316	583	4	.	.	PROPN
ftr-316	583	5	tax	tax	NOUN
ftr-316	583	6	treaty	treaty	NOUN
ftr-316	584	1	,	,	PUNCT
ftr-316	584	2	supra	supra	PROPN
ftr-316	584	3	note	note	PROPN
ftr-316	584	4	36	36	NUM
ftr-316	584	5	,	,	PUNCT
ftr-316	584	6	art	art	NOUN
ftr-316	584	7	.	.	PUNCT
ftr-316	585	1	10	10	NUM
ftr-316	585	2	,	,	PUNCT
ftr-316	585	3	¶	¶	NOUN
ftr-316	585	4	1	1	NUM
ftr-316	585	5	.	.	NUM
ftr-316	585	6	175	175	NUM
ftr-316	585	7	.	.	PUNCT
ftr-316	586	1	the	the	DET
ftr-316	586	2	u.s	u.s	PROPN
ftr-316	586	3	.	.	PROPN
ftr-316	586	4	model	model	NOUN
ftr-316	586	5	requires	require	VERB
ftr-316	586	6	direct	direct	ADJ
ftr-316	586	7	ownership	ownership	NOUN
ftr-316	586	8	of	of	ADP
ftr-316	586	9	at	at	ADV
ftr-316	586	10	least	least	ADV
ftr-316	586	11	10	10	NUM
ftr-316	586	12	percent	percent	NOUN
ftr-316	586	13	of	of	ADP
ftr-316	586	14	the	the	DET
ftr-316	586	15	voting	voting	NOUN
ftr-316	586	16	stock	stock	NOUN
ftr-316	586	17	of	of	ADP
ftr-316	586	18	the	the	DET
ftr-316	586	19	company	company	NOUN
ftr-316	586	20	paying	pay	VERB
ftr-316	586	21	dividends	dividend	NOUN
ftr-316	586	22	,	,	PUNCT
ftr-316	586	23	whereas	whereas	SCONJ
ftr-316	586	24	the	the	DET
ftr-316	586	25	oecd	oecd	PROPN
ftr-316	586	26	model	model	NOUN
ftr-316	586	27	requires	require	VERB
ftr-316	586	28	ownership	ownership	NOUN
ftr-316	586	29	of	of	ADP
ftr-316	586	30	at	at	ADV
ftr-316	586	31	least	least	ADV
ftr-316	586	32	25	25	NUM
ftr-316	586	33	percent	percent	NOUN
ftr-316	586	34	of	of	ADP
ftr-316	586	35	the	the	DET
ftr-316	586	36	company	company	NOUN
ftr-316	586	37	’s	’s	PART
ftr-316	586	38	capital	capital	NOUN
ftr-316	586	39	to	to	PART
ftr-316	586	40	be	be	AUX
ftr-316	586	41	eligible	eligible	ADJ
ftr-316	586	42	for	for	ADP
ftr-316	586	43	the	the	DET
ftr-316	586	44	reduced	reduce	VERB
ftr-316	586	45	tax	tax	NOUN
ftr-316	586	46	rate	rate	NOUN
ftr-316	586	47	of	of	ADP
ftr-316	586	48	5	5	NUM
ftr-316	586	49	percent	percent	NOUN
ftr-316	586	50	.	.	PUNCT
ftr-316	587	1	176	176	NUM
ftr-316	587	2	.	.	PUNCT
ftr-316	588	1	chile	chile	PROPN
ftr-316	588	2	-	-	PUNCT
ftr-316	588	3	u.s	u.s	PROPN
ftr-316	588	4	.	.	PROPN
ftr-316	588	5	tax	tax	NOUN
ftr-316	588	6	treaty	treaty	NOUN
ftr-316	589	1	,	,	PUNCT
ftr-316	589	2	supra	supra	PROPN
ftr-316	589	3	note	note	PROPN
ftr-316	589	4	36	36	NUM
ftr-316	589	5	,	,	PUNCT
ftr-316	589	6	art	art	NOUN
ftr-316	589	7	.	.	PUNCT
ftr-316	590	1	10	10	NUM
ftr-316	590	2	,	,	PUNCT
ftr-316	590	3	¶	¶	NOUN
ftr-316	590	4	2(a)–(b	2(a)–(b	NUM
ftr-316	590	5	)	)	PUNCT
ftr-316	590	6	.	.	PUNCT
ftr-316	591	1	177	177	NUM
ftr-316	591	2	.	.	PUNCT
ftr-316	592	1	see	see	VERB
ftr-316	592	2	infra	infra	NOUN
ftr-316	592	3	section	section	NOUN
ftr-316	592	4	ii.2	ii.2	PROPN
ftr-316	592	5	,	,	PUNCT
ftr-316	592	6	oecd	oecd	PROPN
ftr-316	592	7	tpa	tpa	PROPN
ftr-316	592	8	,	,	PUNCT
ftr-316	592	9	supra	supra	PROPN
ftr-316	592	10	note	note	PROPN
ftr-316	592	11	138	138	NUM
ftr-316	592	12	,	,	PUNCT
ftr-316	592	13	cmt	cmt	PROPN
ftr-316	592	14	.	.	PROPN
ftr-316	592	15	74	74	NUM
ftr-316	592	16	on	on	ADP
ftr-316	592	17	art	art	NOUN
ftr-316	592	18	.	.	PUNCT
ftr-316	593	1	10	10	NUM
ftr-316	593	2	.	.	X
ftr-316	593	3	178	178	NUM
ftr-316	593	4	.	.	PUNCT
ftr-316	594	1	chile	chile	PROPN
ftr-316	594	2	-	-	PUNCT
ftr-316	594	3	u.s	u.s	PROPN
ftr-316	594	4	.	.	PROPN
ftr-316	594	5	tax	tax	NOUN
ftr-316	594	6	treaty	treaty	NOUN
ftr-316	595	1	,	,	PUNCT
ftr-316	595	2	supra	supra	PROPN
ftr-316	595	3	note	note	PROPN
ftr-316	595	4	36	36	NUM
ftr-316	595	5	,	,	PUNCT
ftr-316	595	6	protocol	protocol	NOUN
ftr-316	595	7	,	,	PUNCT
ftr-316	595	8	¶	¶	PROPN
ftr-316	595	9	14	14	NUM
ftr-316	595	10	.	.	PUNCT
ftr-316	596	1	179	179	NUM
ftr-316	596	2	.	.	PUNCT
ftr-316	597	1	i	i	PRON
ftr-316	597	2	d.	d.	PROPN
ftr-316	597	3	180	180	NUM
ftr-316	597	4	.	.	PUNCT
ftr-316	598	1	u.s	u.s	PROPN
ftr-316	598	2	.	.	PROPN
ftr-316	598	3	2006	2006	NUM
ftr-316	598	4	model	model	NOUN
ftr-316	598	5	technical	technical	ADJ
ftr-316	598	6	explanations	explanation	NOUN
ftr-316	598	7	,	,	PUNCT
ftr-316	598	8	supra	supra	PROPN
ftr-316	598	9	note	note	PROPN
ftr-316	598	10	119	119	NUM
ftr-316	598	11	,	,	PUNCT
ftr-316	598	12	art	art	NOUN
ftr-316	598	13	.	.	PUNCT
ftr-316	599	1	10	10	NUM
ftr-316	599	2	,	,	PUNCT
ftr-316	599	3	¶	¶	NOUN
ftr-316	599	4	4	4	NUM
ftr-316	599	5	.	.	PUNCT
ftr-316	600	1	however	however	ADV
ftr-316	600	2	,	,	PUNCT
ftr-316	600	3	neither	neither	CCONJ
ftr-316	600	4	the	the	DET
ftr-316	600	5	treaty	treaty	NOUN
ftr-316	600	6	nor	nor	CCONJ
ftr-316	600	7	its	its	PRON
ftr-316	600	8	technical	technical	ADJ
ftr-316	600	9	explanations	explanation	NOUN
ftr-316	600	10	specify	specify	VERB
ftr-316	600	11	if	if	SCONJ
ftr-316	600	12	constructive	constructive	ADJ
ftr-316	600	13	or	or	CCONJ
ftr-316	600	14	indirect	indirect	ADJ
ftr-316	600	15	ownership	ownership	NOUN
ftr-316	600	16	applies	apply	VERB
ftr-316	600	17	to	to	PART
ftr-316	600	18	determine	determine	VERB
ftr-316	600	19	the	the	DET
ftr-316	600	20	“	"	PUNCT
ftr-316	600	21	real	real	ADJ
ftr-316	600	22	”	"	PUNCT
ftr-316	600	23	participation	participation	NOUN
ftr-316	600	24	in	in	ADP
ftr-316	600	25	the	the	DET
ftr-316	600	26	company	company	NOUN
ftr-316	600	27	.	.	PUNCT
ftr-316	601	1	181	181	NUM
ftr-316	601	2	.	.	PUNCT
ftr-316	601	3	i.r.c	i.r.c	NOUN
ftr-316	601	4	.	.	PUNCT
ftr-316	602	1	§	§	PROPN
ftr-316	602	2	897	897	NUM
ftr-316	602	3	.	.	PUNCT
ftr-316	602	4	182	182	NUM
ftr-316	602	5	.	.	PUNCT
ftr-316	603	1	requirements	requirement	NOUN
ftr-316	603	2	on	on	ADP
ftr-316	603	3	(	(	PUNCT
ftr-316	603	4	i	i	NOUN
ftr-316	603	5	)	)	PUNCT
ftr-316	603	6	and	and	CCONJ
ftr-316	603	7	(	(	PUNCT
ftr-316	603	8	ii	ii	NOUN
ftr-316	603	9	)	)	PUNCT
ftr-316	603	10	are	be	AUX
ftr-316	603	11	new	new	ADJ
ftr-316	603	12	additions	addition	NOUN
ftr-316	603	13	of	of	ADP
ftr-316	603	14	the	the	DET
ftr-316	603	15	2006	2006	NUM
ftr-316	603	16	u.s	u.s	PROPN
ftr-316	603	17	.	.	PROPN
ftr-316	603	18	model	model	NOUN
ftr-316	603	19	not	not	PART
ftr-316	603	20	included	include	VERB
ftr-316	603	21	in	in	ADP
ftr-316	603	22	the	the	DET
ftr-316	603	23	1996	1996	NUM
ftr-316	603	24	u.s	u.s	PROPN
ftr-316	603	25	.	.	PROPN
ftr-316	603	26	model	model	PROPN
ftr-316	603	27	.	.	PUNCT
ftr-316	604	1	see	see	VERB
ftr-316	604	2	staff	staff	NOUN
ftr-316	604	3	of	of	ADP
ftr-316	604	4	j.	j.	PROPN
ftr-316	604	5	comm	comm	PROPN
ftr-316	604	6	.	.	PUNCT
ftr-316	605	1	on	on	ADP
ftr-316	605	2	taxation	taxation	NOUN
ftr-316	605	3	,	,	PUNCT
ftr-316	605	4	2012	2012	NUM
ftr-316	605	5	]	]	X
ftr-316	605	6	u.s	u.s	PROPN
ftr-316	605	7	.	.	PROPN
ftr-316	605	8	and	and	CCONJ
ftr-316	605	9	chile	chile	PROPN
ftr-316	605	10	tax	tax	NOUN
ftr-316	605	11	treaty	treaty	NOUN
ftr-316	605	12	71	71	NUM
ftr-316	605	13	the	the	DET
ftr-316	605	14	term	term	NOUN
ftr-316	605	15	“	"	PUNCT
ftr-316	605	16	dividends	dividend	NOUN
ftr-316	605	17	”	"	PUNCT
ftr-316	605	18	is	be	AUX
ftr-316	605	19	defined	define	VERB
ftr-316	605	20	broadly	broadly	ADV
ftr-316	605	21	and	and	CCONJ
ftr-316	605	22	includes	include	VERB
ftr-316	605	23	“	"	PUNCT
ftr-316	605	24	income	income	NOUN
ftr-316	605	25	from	from	ADP
ftr-316	605	26	shares	share	NOUN
ftr-316	605	27	or	or	CCONJ
ftr-316	605	28	other	other	ADJ
ftr-316	605	29	rights	right	NOUN
ftr-316	605	30	not	not	PART
ftr-316	605	31	being	be	AUX
ftr-316	605	32	debt	debt	NOUN
ftr-316	605	33	-	-	PUNCT
ftr-316	605	34	claims	claim	NOUN
ftr-316	605	35	,	,	PUNCT
ftr-316	605	36	participating	participate	VERB
ftr-316	605	37	in	in	ADP
ftr-316	605	38	profits	profit	NOUN
ftr-316	605	39	,	,	PUNCT
ftr-316	605	40	”	"	PUNCT
ftr-316	605	41	and	and	CCONJ
ftr-316	605	42	any	any	DET
ftr-316	605	43	other	other	ADJ
ftr-316	605	44	form	form	NOUN
ftr-316	605	45	of	of	ADP
ftr-316	605	46	distribution	distribution	NOUN
ftr-316	605	47	that	that	PRON
ftr-316	605	48	is	be	AUX
ftr-316	605	49	defined	define	VERB
ftr-316	605	50	as	as	ADP
ftr-316	605	51	a	a	DET
ftr-316	605	52	dividend	dividend	NOUN
ftr-316	605	53	under	under	ADP
ftr-316	605	54	the	the	DET
ftr-316	605	55	laws	law	NOUN
ftr-316	605	56	of	of	ADP
ftr-316	605	57	the	the	DET
ftr-316	605	58	distributing	distribute	VERB
ftr-316	605	59	company.183	company.183	PROPN
ftr-316	605	60	for	for	ADP
ftr-316	605	61	example	example	NOUN
ftr-316	605	62	,	,	PUNCT
ftr-316	605	63	in	in	ADP
ftr-316	605	64	accordance	accordance	NOUN
ftr-316	605	65	with	with	ADP
ftr-316	605	66	article	article	NOUN
ftr-316	605	67	21	21	NUM
ftr-316	605	68	of	of	ADP
ftr-316	605	69	the	the	DET
ftr-316	605	70	citl	citl	NOUN
ftr-316	605	71	,	,	PUNCT
ftr-316	605	72	a	a	DET
ftr-316	605	73	loan	loan	NOUN
ftr-316	605	74	from	from	ADP
ftr-316	605	75	a	a	DET
ftr-316	605	76	chilean	chilean	ADJ
ftr-316	605	77	subsidiary	subsidiary	NOUN
ftr-316	605	78	to	to	ADP
ftr-316	605	79	its	its	PRON
ftr-316	605	80	parent	parent	NOUN
ftr-316	605	81	incorporated	incorporate	VERB
ftr-316	605	82	in	in	ADP
ftr-316	605	83	the	the	DET
ftr-316	605	84	united	united	PROPN
ftr-316	605	85	states	states	PROPN
ftr-316	605	86	may	may	AUX
ftr-316	605	87	be	be	AUX
ftr-316	605	88	considered	consider	VERB
ftr-316	605	89	a	a	DET
ftr-316	605	90	dividend	dividend	NOUN
ftr-316	605	91	for	for	ADP
ftr-316	605	92	purposes	purpose	NOUN
ftr-316	605	93	of	of	ADP
ftr-316	605	94	applying	apply	VERB
ftr-316	605	95	this	this	PRON
ftr-316	605	96	article.184	article.184	NOUN
ftr-316	605	97	on	on	ADP
ftr-316	605	98	the	the	DET
ftr-316	605	99	other	other	ADJ
ftr-316	605	100	hand	hand	NOUN
ftr-316	605	101	,	,	PUNCT
ftr-316	605	102	the	the	DET
ftr-316	605	103	sale	sale	NOUN
ftr-316	605	104	or	or	CCONJ
ftr-316	605	105	redemption	redemption	NOUN
ftr-316	605	106	of	of	ADP
ftr-316	605	107	shares	share	NOUN
ftr-316	605	108	or	or	CCONJ
ftr-316	605	109	upon	upon	SCONJ
ftr-316	605	110	a	a	DET
ftr-316	605	111	transfer	transfer	NOUN
ftr-316	605	112	of	of	ADP
ftr-316	605	113	shares	share	NOUN
ftr-316	605	114	in	in	ADP
ftr-316	605	115	reorganization	reorganization	NOUN
ftr-316	605	116	,	,	PUNCT
ftr-316	605	117	such	such	ADJ
ftr-316	605	118	as	as	ADP
ftr-316	605	119	the	the	DET
ftr-316	605	120	sale	sale	NOUN
ftr-316	605	121	of	of	ADP
ftr-316	605	122	a	a	DET
ftr-316	605	123	foreign	foreign	ADJ
ftr-316	605	124	subsidiary	subsidiary	NOUN
ftr-316	605	125	’s	’s	PART
ftr-316	605	126	stock	stock	NOUN
ftr-316	605	127	to	to	ADP
ftr-316	605	128	a	a	DET
ftr-316	605	129	u.s	u.s	PROPN
ftr-316	605	130	.	.	PROPN
ftr-316	605	131	sister	sister	NOUN
ftr-316	605	132	company	company	NOUN
ftr-316	605	133	,	,	PUNCT
ftr-316	605	134	is	be	AUX
ftr-316	605	135	a	a	DET
ftr-316	605	136	deemed	deem	VERB
ftr-316	605	137	dividend	dividend	NOUN
ftr-316	605	138	up	up	ADP
ftr-316	605	139	to	to	ADP
ftr-316	605	140	the	the	DET
ftr-316	605	141	accumulated	accumulate	VERB
ftr-316	605	142	earnings	earning	NOUN
ftr-316	605	143	and	and	CCONJ
ftr-316	605	144	profits	profit	NOUN
ftr-316	605	145	of	of	ADP
ftr-316	605	146	the	the	DET
ftr-316	605	147	subsidiary	subsidiary	NOUN
ftr-316	605	148	and	and	CCONJ
ftr-316	605	149	the	the	DET
ftr-316	605	150	sister	sister	NOUN
ftr-316	605	151	company.185	company.185	INTJ
ftr-316	605	152	nevertheless	nevertheless	ADV
ftr-316	605	153	,	,	PUNCT
ftr-316	605	154	it	it	PRON
ftr-316	605	155	is	be	AUX
ftr-316	605	156	unclear	unclear	ADJ
ftr-316	605	157	whether	whether	SCONJ
ftr-316	605	158	the	the	DET
ftr-316	605	159	term	term	NOUN
ftr-316	605	160	“	"	PUNCT
ftr-316	605	161	dividends	dividend	NOUN
ftr-316	605	162	”	"	PUNCT
ftr-316	605	163	applies	apply	VERB
ftr-316	605	164	to	to	ADP
ftr-316	605	165	payments	payment	NOUN
ftr-316	605	166	based	base	VERB
ftr-316	605	167	on	on	ADP
ftr-316	605	168	the	the	DET
ftr-316	605	169	profits	profit	NOUN
ftr-316	605	170	of	of	ADP
ftr-316	605	171	a	a	DET
ftr-316	605	172	company	company	NOUN
ftr-316	605	173	but	but	CCONJ
ftr-316	605	174	paid	pay	VERB
ftr-316	605	175	in	in	ADP
ftr-316	605	176	accordance	accordance	NOUN
ftr-316	605	177	with	with	ADP
ftr-316	605	178	a	a	DET
ftr-316	605	179	lending	lending	NOUN
ftr-316	605	180	stock	stock	NOUN
ftr-316	605	181	arrangement	arrangement	NOUN
ftr-316	605	182	under	under	ADP
ftr-316	605	183	the	the	DET
ftr-316	605	184	term	term	NOUN
ftr-316	605	185	“	"	PUNCT
ftr-316	605	186	substitute	substitute	NOUN
ftr-316	605	187	dividends	dividend	NOUN
ftr-316	605	188	.	.	PUNCT
ftr-316	605	189	”	"	PUNCT
ftr-316	606	1	the	the	DET
ftr-316	606	2	relevance	relevance	NOUN
ftr-316	606	3	of	of	ADP
ftr-316	606	4	this	this	DET
ftr-316	606	5	matter	matter	NOUN
ftr-316	606	6	is	be	AUX
ftr-316	606	7	that	that	SCONJ
ftr-316	606	8	if	if	SCONJ
ftr-316	606	9	article	article	NOUN
ftr-316	606	10	10	10	NUM
ftr-316	606	11	is	be	AUX
ftr-316	606	12	not	not	PART
ftr-316	606	13	applicable	applicable	ADJ
ftr-316	606	14	,	,	PUNCT
ftr-316	606	15	the	the	DET
ftr-316	606	16	residual	residual	ADJ
ftr-316	606	17	provision	provision	NOUN
ftr-316	606	18	established	establish	VERB
ftr-316	606	19	under	under	ADP
ftr-316	606	20	article	article	NOUN
ftr-316	606	21	7	7	NUM
ftr-316	606	22	of	of	ADP
ftr-316	606	23	the	the	DET
ftr-316	606	24	treaty	treaty	NOUN
ftr-316	606	25	will	will	AUX
ftr-316	606	26	apply	apply	VERB
ftr-316	606	27	.	.	PUNCT
ftr-316	607	1	in	in	ADP
ftr-316	607	2	consequence	consequence	NOUN
ftr-316	607	3	,	,	PUNCT
ftr-316	607	4	substitute	substitute	ADJ
ftr-316	607	5	dividends	dividend	NOUN
ftr-316	607	6	will	will	AUX
ftr-316	607	7	be	be	AUX
ftr-316	607	8	considered	consider	VERB
ftr-316	607	9	business	business	NOUN
ftr-316	607	10	profits	profit	NOUN
ftr-316	607	11	and	and	CCONJ
ftr-316	607	12	only	only	ADV
ftr-316	607	13	taxable	taxable	ADJ
ftr-316	607	14	by	by	ADP
ftr-316	607	15	the	the	DET
ftr-316	607	16	country	country	NOUN
ftr-316	607	17	of	of	ADP
ftr-316	607	18	residency	residency	NOUN
ftr-316	607	19	of	of	ADP
ftr-316	607	20	the	the	DET
ftr-316	607	21	beneficial	beneficial	ADJ
ftr-316	607	22	owner	owner	NOUN
ftr-316	607	23	of	of	ADP
ftr-316	607	24	the	the	DET
ftr-316	607	25	income	income	NOUN
ftr-316	607	26	(	(	PUNCT
ftr-316	607	27	the	the	DET
ftr-316	607	28	united	united	PROPN
ftr-316	607	29	states	states	PROPN
ftr-316	607	30	in	in	ADP
ftr-316	607	31	this	this	DET
ftr-316	607	32	case	case	NOUN
ftr-316	607	33	)	)	PUNCT
ftr-316	607	34	.	.	PUNCT
ftr-316	608	1	regarding	regard	VERB
ftr-316	608	2	this	this	DET
ftr-316	608	3	matter	matter	NOUN
ftr-316	608	4	,	,	PUNCT
ftr-316	608	5	the	the	DET
ftr-316	608	6	commentaries	commentary	NOUN
ftr-316	608	7	point	point	VERB
ftr-316	608	8	out	out	ADP
ftr-316	608	9	that	that	SCONJ
ftr-316	608	10	the	the	DET
ftr-316	608	11	term	term	NOUN
ftr-316	608	12	“	"	PUNCT
ftr-316	608	13	profits	profit	NOUN
ftr-316	608	14	”	"	PUNCT
ftr-316	608	15	“	"	PUNCT
ftr-316	608	16	has	have	VERB
ftr-316	608	17	a	a	DET
ftr-316	608	18	broad	broad	ADJ
ftr-316	608	19	meaning	meaning	NOUN
ftr-316	608	20	including	include	VERB
ftr-316	608	21	all	all	DET
ftr-316	608	22	income	income	NOUN
ftr-316	608	23	derived	derive	VERB
ftr-316	608	24	from	from	ADP
ftr-316	608	25	carrying	carry	VERB
ftr-316	608	26	on	on	ADP
ftr-316	608	27	an	an	DET
ftr-316	608	28	enterprise	enterprise	NOUN
ftr-316	608	29	.	.	PUNCT
ftr-316	609	1	”186	”186	PUNCT
ftr-316	609	2	in	in	ADP
ftr-316	609	3	consequence	consequence	NOUN
ftr-316	609	4	,	,	PUNCT
ftr-316	609	5	any	any	DET
ftr-316	609	6	income	income	NOUN
ftr-316	609	7	derived	derive	VERB
ftr-316	609	8	from	from	ADP
ftr-316	609	9	the	the	DET
ftr-316	609	10	regular	regular	ADJ
ftr-316	609	11	trade	trade	NOUN
ftr-316	609	12	or	or	CCONJ
ftr-316	609	13	business	business	NOUN
ftr-316	609	14	of	of	ADP
ftr-316	609	15	financial	financial	ADJ
ftr-316	609	16	or	or	CCONJ
ftr-316	609	17	investment	investment	NOUN
ftr-316	609	18	companies	company	NOUN
ftr-316	609	19	should	should	AUX
ftr-316	609	20	be	be	AUX
ftr-316	609	21	considered	consider	VERB
ftr-316	609	22	business	business	NOUN
ftr-316	609	23	profits	profit	NOUN
ftr-316	609	24	and	and	CCONJ
ftr-316	609	25	thus	thus	ADV
ftr-316	609	26	exempt	exempt	ADJ
ftr-316	609	27	from	from	ADP
ftr-316	609	28	withholding	withhold	VERB
ftr-316	609	29	taxes	taxis	NOUN
ftr-316	609	30	in	in	ADP
ftr-316	609	31	chile	chile	PROPN
ftr-316	609	32	.	.	PUNCT
ftr-316	610	1	authors	author	NOUN
ftr-316	610	2	like	like	ADP
ftr-316	610	3	marjaana	marjaana	PROPN
ftr-316	610	4	helminen	helminen	PROPN
ftr-316	610	5	agree	agree	VERB
ftr-316	610	6	on	on	ADP
ftr-316	610	7	this	this	DET
ftr-316	610	8	concept	concept	NOUN
ftr-316	610	9	,	,	PUNCT
ftr-316	610	10	stating	state	VERB
ftr-316	610	11	:	:	PUNCT
ftr-316	610	12	“	"	PUNCT
ftr-316	610	13	the	the	DET
ftr-316	610	14	recipient	recipient	NOUN
ftr-316	610	15	of	of	ADP
ftr-316	610	16	substitute	substitute	NOUN
ftr-316	610	17	dividend	dividend	NOUN
ftr-316	610	18	payments	payment	NOUN
ftr-316	610	19	is	be	AUX
ftr-316	610	20	not	not	PART
ftr-316	610	21	,	,	PUNCT
ftr-316	610	22	strictly	strictly	ADV
ftr-316	610	23	speaking	speak	VERB
ftr-316	610	24	,	,	PUNCT
ftr-316	610	25	a	a	DET
ftr-316	610	26	shareholder	shareholder	NOUN
ftr-316	610	27	and	and	CCONJ
ftr-316	610	28	the	the	DET
ftr-316	610	29	substitute	substitute	NOUN
ftr-316	610	30	payments	payment	NOUN
ftr-316	610	31	do	do	AUX
ftr-316	610	32	not	not	PART
ftr-316	610	33	derive	derive	VERB
ftr-316	610	34	from	from	ADP
ftr-316	610	35	corporate	corporate	ADJ
ftr-316	610	36	rights	right	NOUN
ftr-316	610	37	,	,	PUNCT
ftr-316	610	38	but	but	CCONJ
ftr-316	610	39	,	,	PUNCT
ftr-316	610	40	instead	instead	ADV
ftr-316	610	41	,	,	PUNCT
ftr-316	610	42	are	be	AUX
ftr-316	610	43	based	base	VERB
ftr-316	610	44	on	on	ADP
ftr-316	610	45	a	a	DET
ftr-316	610	46	lending	lending	NOUN
ftr-316	610	47	contract	contract	NOUN
ftr-316	610	48	.	.	PUNCT
ftr-316	610	49	”187	”187	PUNCT
ftr-316	611	1	an	an	DET
ftr-316	611	2	exemption	exemption	NOUN
ftr-316	611	3	from	from	ADP
ftr-316	611	4	the	the	DET
ftr-316	611	5	source	source	NOUN
ftr-316	611	6	country	country	NOUN
ftr-316	611	7	is	be	AUX
ftr-316	611	8	provided	provide	VERB
ftr-316	611	9	for	for	ADP
ftr-316	611	10	dividends	dividend	NOUN
ftr-316	611	11	paid	pay	VERB
ftr-316	611	12	to	to	ADP
ftr-316	611	13	certain	certain	ADJ
ftr-316	611	14	pension	pension	NOUN
ftr-316	611	15	funds.188	funds.188	NOUN
ftr-316	611	16	in	in	ADP
ftr-316	611	17	this	this	DET
ftr-316	611	18	case	case	NOUN
ftr-316	611	19	,	,	PUNCT
ftr-316	611	20	no	no	DET
ftr-316	611	21	tax	tax	NOUN
ftr-316	611	22	is	be	AUX
ftr-316	611	23	imposed	impose	VERB
ftr-316	611	24	on	on	ADP
ftr-316	611	25	the	the	DET
ftr-316	611	26	dividends	dividend	NOUN
ftr-316	611	27	by	by	ADP
ftr-316	611	28	the	the	DET
ftr-316	611	29	distributing	distribute	VERB
ftr-316	611	30	company	company	NOUN
ftr-316	611	31	as	as	ADV
ftr-316	611	32	long	long	ADV
ftr-316	611	33	as	as	SCONJ
ftr-316	611	34	they	they	PRON
ftr-316	611	35	are	be	AUX
ftr-316	611	36	not	not	PART
ftr-316	611	37	derived	derive	VERB
ftr-316	611	38	from	from	ADP
ftr-316	611	39	commercial	commercial	ADJ
ftr-316	611	40	comparison	comparison	NOUN
ftr-316	611	41	of	of	ADP
ftr-316	611	42	the	the	DET
ftr-316	611	43	u.s	u.s	PROPN
ftr-316	611	44	.	.	PROPN
ftr-316	611	45	model	model	PROPN
ftr-316	611	46	income	income	PROPN
ftr-316	611	47	tax	tax	PROPN
ftr-316	611	48	convention	convention	NOUN
ftr-316	611	49	of	of	ADP
ftr-316	611	50	september	september	PROPN
ftr-316	611	51	20	20	NUM
ftr-316	611	52	,	,	PUNCT
ftr-316	611	53	1996	1996	NUM
ftr-316	611	54	with	with	ADP
ftr-316	611	55	the	the	DET
ftr-316	611	56	u.s	u.s	PROPN
ftr-316	611	57	.	.	PROPN
ftr-316	611	58	model	model	PROPN
ftr-316	611	59	income	income	PROPN
ftr-316	611	60	tax	tax	PROPN
ftr-316	611	61	convention	convention	PROPN
ftr-316	611	62	of	of	ADP
ftr-316	611	63	november	november	PROPN
ftr-316	611	64	15	15	NUM
ftr-316	611	65	,	,	PUNCT
ftr-316	611	66	2006	2006	NUM
ftr-316	611	67	11	11	NUM
ftr-316	611	68	(	(	PUNCT
ftr-316	611	69	comm	comm	NOUN
ftr-316	611	70	.	.	PUNCT
ftr-316	612	1	print	print	NOUN
ftr-316	612	2	,	,	PUNCT
ftr-316	612	3	2007	2007	NUM
ftr-316	612	4	)	)	PUNCT
ftr-316	612	5	.	.	PUNCT
ftr-316	613	1	183	183	NUM
ftr-316	613	2	.	.	PUNCT
ftr-316	614	1	chile	chile	PROPN
ftr-316	614	2	-	-	PUNCT
ftr-316	614	3	u.s	u.s	PROPN
ftr-316	614	4	.	.	PROPN
ftr-316	614	5	tax	tax	NOUN
ftr-316	614	6	treaty	treaty	NOUN
ftr-316	615	1	,	,	PUNCT
ftr-316	615	2	supra	supra	PROPN
ftr-316	615	3	note	note	PROPN
ftr-316	615	4	36	36	NUM
ftr-316	615	5	,	,	PUNCT
ftr-316	615	6	art	art	NOUN
ftr-316	615	7	.	.	PUNCT
ftr-316	616	1	10	10	NUM
ftr-316	616	2	,	,	PUNCT
ftr-316	616	3	¶	¶	NOUN
ftr-316	616	4	4	4	NUM
ftr-316	616	5	.	.	PUNCT
ftr-316	616	6	184	184	NUM
ftr-316	616	7	.	.	PUNCT
ftr-316	617	1	chile	chile	PROPN
ftr-316	617	2	-	-	PUNCT
ftr-316	617	3	u.s	u.s	PROPN
ftr-316	617	4	.	.	PROPN
ftr-316	617	5	tax	tax	NOUN
ftr-316	617	6	treaty	treaty	NOUN
ftr-316	618	1	,	,	PUNCT
ftr-316	618	2	supra	supra	PROPN
ftr-316	618	3	note	note	PROPN
ftr-316	618	4	36	36	NUM
ftr-316	618	5	,	,	PUNCT
ftr-316	618	6	art	art	NOUN
ftr-316	618	7	.	.	PUNCT
ftr-316	619	1	10	10	NUM
ftr-316	619	2	,	,	PUNCT
ftr-316	619	3	¶	¶	NOUN
ftr-316	619	4	5	5	NUM
ftr-316	619	5	;	;	PUNCT
ftr-316	619	6	see	see	VERB
ftr-316	619	7	also	also	ADV
ftr-316	619	8	oecd	oecd	PROPN
ftr-316	619	9	tpa	tpa	PROPN
ftr-316	619	10	,	,	PUNCT
ftr-316	619	11	supra	supra	PROPN
ftr-316	619	12	note	note	PROPN
ftr-316	619	13	138	138	NUM
ftr-316	619	14	,	,	PUNCT
ftr-316	619	15	cmt	cmt	PROPN
ftr-316	619	16	.	.	PROPN
ftr-316	619	17	25	25	NUM
ftr-316	619	18	on	on	ADP
ftr-316	619	19	art	art	NOUN
ftr-316	619	20	.	.	PUNCT
ftr-316	620	1	10	10	NUM
ftr-316	620	2	,	,	PUNCT
ftr-316	620	3	¶	¶	NOUN
ftr-316	620	4	3	3	NUM
ftr-316	620	5	.	.	NOUN
ftr-316	620	6	185	185	NUM
ftr-316	620	7	.	.	PUNCT
ftr-316	621	1	u.s	u.s	PROPN
ftr-316	621	2	.	.	PROPN
ftr-316	621	3	2006	2006	NUM
ftr-316	621	4	model	model	NOUN
ftr-316	621	5	technical	technical	ADJ
ftr-316	621	6	explanations	explanation	NOUN
ftr-316	621	7	,	,	PUNCT
ftr-316	621	8	supra	supra	PROPN
ftr-316	621	9	note	note	PROPN
ftr-316	621	10	119	119	NUM
ftr-316	621	11	,	,	PUNCT
ftr-316	621	12	art	art	NOUN
ftr-316	621	13	.	.	PUNCT
ftr-316	622	1	10	10	NUM
ftr-316	622	2	,	,	PUNCT
ftr-316	622	3	¶	¶	NOUN
ftr-316	622	4	5	5	NUM
ftr-316	622	5	.	.	SYM
ftr-316	622	6	186	186	NUM
ftr-316	622	7	.	.	PUNCT
ftr-316	623	1	oecd	oecd	PROPN
ftr-316	623	2	comm	comm	NOUN
ftr-316	623	3	.	.	PUNCT
ftr-316	624	1	on	on	ADP
ftr-316	624	2	fiscal	fiscal	ADJ
ftr-316	624	3	affairs	affair	NOUN
ftr-316	624	4	,	,	PUNCT
ftr-316	624	5	model	model	NOUN
ftr-316	624	6	tax	tax	NOUN
ftr-316	624	7	convention	convention	NOUN
ftr-316	624	8	on	on	ADP
ftr-316	624	9	income	income	NOUN
ftr-316	624	10	and	and	CCONJ
ftr-316	624	11	on	on	ADP
ftr-316	624	12	capital	capital	NOUN
ftr-316	624	13	:	:	PUNCT
ftr-316	624	14	condensed	condense	VERB
ftr-316	624	15	version	version	NOUN
ftr-316	624	16	(	(	PUNCT
ftr-316	624	17	8th	8th	ADJ
ftr-316	624	18	ed	ed	NOUN
ftr-316	624	19	.	.	PUNCT
ftr-316	624	20	2010	2010	NUM
ftr-316	624	21	)	)	PUNCT
ftr-316	624	22	,	,	PUNCT
ftr-316	624	23	cmt	cmt	PROPN
ftr-316	624	24	.	.	PROPN
ftr-316	624	25	71	71	NUM
ftr-316	624	26	on	on	ADP
ftr-316	624	27	art	art	NOUN
ftr-316	624	28	.	.	PUNCT
ftr-316	625	1	7	7	NUM
ftr-316	625	2	(	(	PUNCT
ftr-316	625	3	emphasis	emphasis	NOUN
ftr-316	625	4	added	add	VERB
ftr-316	625	5	)	)	PUNCT
ftr-316	625	6	.	.	PUNCT
ftr-316	626	1	187	187	NUM
ftr-316	626	2	.	.	PUNCT
ftr-316	627	1	marjaana	marjaana	PROPN
ftr-316	627	2	helminen	helminen	PROPN
ftr-316	627	3	,	,	PUNCT
ftr-316	627	4	the	the	DET
ftr-316	627	5	dividend	dividend	NOUN
ftr-316	627	6	concept	concept	NOUN
ftr-316	627	7	in	in	ADP
ftr-316	627	8	international	international	ADJ
ftr-316	627	9	tax	tax	NOUN
ftr-316	627	10	law	law	NOUN
ftr-316	627	11	:	:	PUNCT
ftr-316	627	12	dividend	dividend	NOUN
ftr-316	627	13	payments	payment	NOUN
ftr-316	627	14	between	between	ADP
ftr-316	627	15	corporate	corporate	ADJ
ftr-316	627	16	entities	entity	NOUN
ftr-316	627	17	176	176	NUM
ftr-316	627	18	(	(	PUNCT
ftr-316	627	19	1999	1999	NUM
ftr-316	627	20	)	)	PUNCT
ftr-316	627	21	.	.	PUNCT
ftr-316	628	1	188	188	NUM
ftr-316	628	2	.	.	PUNCT
ftr-316	628	3	chile	chile	PROPN
ftr-316	628	4	-	-	PUNCT
ftr-316	628	5	u.s	u.s	PROPN
ftr-316	628	6	.	.	PROPN
ftr-316	628	7	tax	tax	NOUN
ftr-316	628	8	treaty	treaty	NOUN
ftr-316	628	9	,	,	PUNCT
ftr-316	628	10	supra	supra	PROPN
ftr-316	628	11	note	note	PROPN
ftr-316	628	12	36	36	NUM
ftr-316	628	13	,	,	PUNCT
ftr-316	628	14	art	art	NOUN
ftr-316	628	15	.	.	PUNCT
ftr-316	629	1	10	10	NUM
ftr-316	629	2	,	,	PUNCT
ftr-316	629	3	¶	¶	NOUN
ftr-316	629	4	3	3	NUM
ftr-316	629	5	;	;	PUNCT
ftr-316	629	6	u.s	u.s	PROPN
ftr-316	629	7	.	.	PROPN
ftr-316	629	8	2006	2006	NUM
ftr-316	629	9	model	model	NOUN
ftr-316	629	10	technical	technical	ADJ
ftr-316	629	11	explanations	explanation	NOUN
ftr-316	629	12	,	,	PUNCT
ftr-316	629	13	supra	supra	PROPN
ftr-316	629	14	note	note	PROPN
ftr-316	629	15	119	119	NUM
ftr-316	629	16	,	,	PUNCT
ftr-316	629	17	art.10	art.10	ADJ
ftr-316	629	18	,	,	PUNCT
ftr-316	629	19	¶	¶	NOUN
ftr-316	629	20	3	3	NUM
ftr-316	629	21	.	.	SYM
ftr-316	629	22	72	72	NUM
ftr-316	629	23	florida	florida	PROPN
ftr-316	629	24	tax	tax	NOUN
ftr-316	629	25	review	review	NOUN
ftr-316	630	1	[	[	X
ftr-316	630	2	vol.13:2	vol.13:2	NOUN
ftr-316	630	3	activities	activity	NOUN
ftr-316	630	4	performed	perform	VERB
ftr-316	630	5	directly	directly	ADV
ftr-316	630	6	or	or	CCONJ
ftr-316	630	7	from	from	ADP
ftr-316	630	8	a	a	DET
ftr-316	630	9	company	company	NOUN
ftr-316	630	10	controlled	control	VERB
ftr-316	630	11	by	by	ADP
ftr-316	630	12	the	the	DET
ftr-316	630	13	qualified	qualified	ADJ
ftr-316	630	14	governmental	governmental	ADJ
ftr-316	630	15	entity.189	entity.189	PROPN
ftr-316	630	16	however	however	ADV
ftr-316	630	17	,	,	PUNCT
ftr-316	630	18	dividends	dividend	NOUN
ftr-316	630	19	will	will	AUX
ftr-316	630	20	be	be	AUX
ftr-316	630	21	taxable	taxable	ADJ
ftr-316	630	22	under	under	ADP
ftr-316	630	23	article	article	NOUN
ftr-316	630	24	7	7	NUM
ftr-316	630	25	as	as	ADP
ftr-316	630	26	a	a	DET
ftr-316	630	27	part	part	NOUN
ftr-316	630	28	of	of	ADP
ftr-316	630	29	the	the	DET
ftr-316	630	30	business	business	NOUN
ftr-316	630	31	profits	profit	NOUN
ftr-316	630	32	of	of	ADP
ftr-316	630	33	a	a	DET
ftr-316	630	34	pe	pe	NOUN
ftr-316	630	35	—	—	PUNCT
ftr-316	630	36	therefore	therefore	ADV
ftr-316	630	37	fully	fully	ADV
ftr-316	630	38	taxable	taxable	ADJ
ftr-316	630	39	at	at	ADP
ftr-316	630	40	source	source	NOUN
ftr-316	630	41	—	—	PUNCT
ftr-316	630	42	if	if	SCONJ
ftr-316	630	43	they	they	PRON
ftr-316	630	44	are	be	AUX
ftr-316	630	45	paid	pay	VERB
ftr-316	630	46	with	with	ADP
ftr-316	630	47	respect	respect	NOUN
ftr-316	630	48	to	to	ADP
ftr-316	630	49	holdings	holding	NOUN
ftr-316	630	50	forming	form	VERB
ftr-316	630	51	part	part	NOUN
ftr-316	630	52	of	of	ADP
ftr-316	630	53	the	the	DET
ftr-316	630	54	assets	asset	NOUN
ftr-316	630	55	of	of	ADP
ftr-316	630	56	the	the	DET
ftr-316	630	57	permanent	permanent	ADJ
ftr-316	630	58	establishment	establishment	NOUN
ftr-316	630	59	or	or	CCONJ
ftr-316	630	60	the	the	DET
ftr-316	630	61	dividends	dividend	NOUN
ftr-316	630	62	are	be	AUX
ftr-316	630	63	attributable	attributable	ADJ
ftr-316	630	64	to	to	ADP
ftr-316	630	65	that	that	DET
ftr-316	630	66	pe.190	pe.190	NOUN
ftr-316	630	67	paragraph	paragraph	NOUN
ftr-316	630	68	6	6	NUM
ftr-316	630	69	of	of	ADP
ftr-316	630	70	article	article	NOUN
ftr-316	630	71	7	7	NUM
ftr-316	630	72	provides	provide	VERB
ftr-316	630	73	that	that	SCONJ
ftr-316	630	74	if	if	SCONJ
ftr-316	630	75	a	a	DET
ftr-316	630	76	distributing	distribute	VERB
ftr-316	630	77	company	company	NOUN
ftr-316	630	78	that	that	PRON
ftr-316	630	79	is	be	AUX
ftr-316	630	80	located	locate	VERB
ftr-316	630	81	in	in	ADP
ftr-316	630	82	a	a	DET
ftr-316	630	83	contracting	contracting	NOUN
ftr-316	630	84	state	state	NOUN
ftr-316	630	85	(	(	PUNCT
ftr-316	630	86	i.e.	i.e.	X
ftr-316	630	87	,	,	PUNCT
ftr-316	630	88	chile	chile	PROPN
ftr-316	630	89	)	)	PUNCT
ftr-316	630	90	obtains	obtain	VERB
ftr-316	630	91	income	income	NOUN
ftr-316	630	92	in	in	ADP
ftr-316	630	93	the	the	DET
ftr-316	630	94	other	other	ADJ
ftr-316	630	95	contracting	contracting	NOUN
ftr-316	630	96	state	state	NOUN
ftr-316	630	97	(	(	PUNCT
ftr-316	630	98	i.e.	i.e.	X
ftr-316	630	99	the	the	DET
ftr-316	630	100	united	united	PROPN
ftr-316	630	101	states	states	PROPN
ftr-316	630	102	)	)	PUNCT
ftr-316	630	103	,	,	PUNCT
ftr-316	630	104	the	the	DET
ftr-316	630	105	latter	latter	ADJ
ftr-316	630	106	can	can	AUX
ftr-316	630	107	not	not	PART
ftr-316	630	108	tax	tax	VERB
ftr-316	630	109	the	the	DET
ftr-316	630	110	distributions	distribution	NOUN
ftr-316	630	111	made	make	VERB
ftr-316	630	112	by	by	ADP
ftr-316	630	113	the	the	DET
ftr-316	630	114	company	company	NOUN
ftr-316	630	115	in	in	ADP
ftr-316	630	116	chile	chile	PROPN
ftr-316	630	117	unless	unless	SCONJ
ftr-316	630	118	these	these	DET
ftr-316	630	119	distributions	distribution	NOUN
ftr-316	630	120	are	be	AUX
ftr-316	630	121	paid	pay	VERB
ftr-316	630	122	to	to	ADP
ftr-316	630	123	residents	resident	NOUN
ftr-316	630	124	of	of	ADP
ftr-316	630	125	the	the	DET
ftr-316	630	126	united	united	PROPN
ftr-316	630	127	states	states	PROPN
ftr-316	630	128	or	or	CCONJ
ftr-316	630	129	to	to	ADP
ftr-316	630	130	a	a	DET
ftr-316	630	131	permanent	permanent	ADJ
ftr-316	630	132	establishment	establishment	NOUN
ftr-316	630	133	of	of	ADP
ftr-316	630	134	the	the	DET
ftr-316	630	135	chilean	chilean	ADJ
ftr-316	630	136	company	company	NOUN
ftr-316	630	137	in	in	ADP
ftr-316	630	138	the	the	DET
ftr-316	630	139	united	united	PROPN
ftr-316	630	140	states	states	PROPN
ftr-316	630	141	that	that	PRON
ftr-316	630	142	holds	hold	VERB
ftr-316	630	143	stock	stock	NOUN
ftr-316	630	144	of	of	ADP
ftr-316	630	145	the	the	DET
ftr-316	630	146	distributing	distribute	VERB
ftr-316	630	147	company	company	NOUN
ftr-316	630	148	.	.	PUNCT
ftr-316	631	1	in	in	ADP
ftr-316	631	2	addition	addition	NOUN
ftr-316	631	3	,	,	PUNCT
ftr-316	631	4	the	the	DET
ftr-316	631	5	i.r.s	i.r.s	NOUN
ftr-316	631	6	.	.	PUNCT
ftr-316	632	1	can	can	AUX
ftr-316	632	2	not	not	PART
ftr-316	632	3	tax	tax	VERB
ftr-316	632	4	the	the	DET
ftr-316	632	5	undistributed	undistributed	ADJ
ftr-316	632	6	profits	profit	NOUN
ftr-316	632	7	of	of	ADP
ftr-316	632	8	the	the	DET
ftr-316	632	9	chilean	chilean	ADJ
ftr-316	632	10	company	company	NOUN
ftr-316	632	11	even	even	ADV
ftr-316	632	12	if	if	SCONJ
ftr-316	632	13	those	those	DET
ftr-316	632	14	profits	profit	NOUN
ftr-316	632	15	consist	consist	VERB
ftr-316	632	16	of	of	ADP
ftr-316	632	17	income	income	NOUN
ftr-316	632	18	obtained	obtain	VERB
ftr-316	632	19	in	in	ADP
ftr-316	632	20	the	the	DET
ftr-316	632	21	united	united	PROPN
ftr-316	632	22	states	states	PROPN
ftr-316	632	23	.	.	PUNCT
ftr-316	633	1	to	to	PART
ftr-316	633	2	understand	understand	VERB
ftr-316	633	3	this	this	DET
ftr-316	633	4	provision	provision	NOUN
ftr-316	633	5	,	,	PUNCT
ftr-316	633	6	it	it	PRON
ftr-316	633	7	is	be	AUX
ftr-316	633	8	important	important	ADJ
ftr-316	633	9	to	to	PART
ftr-316	633	10	bear	bear	VERB
ftr-316	633	11	in	in	ADP
ftr-316	633	12	mind	mind	NOUN
ftr-316	633	13	that	that	SCONJ
ftr-316	633	14	the	the	DET
ftr-316	633	15	united	united	PROPN
ftr-316	633	16	states	states	PROPN
ftr-316	633	17	formerly	formerly	ADV
ftr-316	633	18	imposed	impose	VERB
ftr-316	633	19	a	a	DET
ftr-316	633	20	“	"	PUNCT
ftr-316	633	21	secondary	secondary	ADJ
ftr-316	633	22	withholding	withholding	NOUN
ftr-316	633	23	tax	tax	NOUN
ftr-316	633	24	”	"	PUNCT
ftr-316	633	25	on	on	ADP
ftr-316	633	26	dividends	dividend	NOUN
ftr-316	633	27	or	or	CCONJ
ftr-316	633	28	other	other	ADJ
ftr-316	633	29	distributions	distribution	NOUN
ftr-316	633	30	paid	pay	VERB
ftr-316	633	31	by	by	ADP
ftr-316	633	32	a	a	DET
ftr-316	633	33	non	non	ADJ
ftr-316	633	34	-	-	ADJ
ftr-316	633	35	resident	resident	ADJ
ftr-316	633	36	foreign	foreign	ADJ
ftr-316	633	37	corporation	corporation	NOUN
ftr-316	633	38	to	to	ADP
ftr-316	633	39	nonresidents	nonresident	NOUN
ftr-316	633	40	,	,	PUNCT
ftr-316	633	41	if	if	SCONJ
ftr-316	633	42	most	most	ADJ
ftr-316	633	43	of	of	ADP
ftr-316	633	44	the	the	DET
ftr-316	633	45	income	income	NOUN
ftr-316	633	46	came	come	VERB
ftr-316	633	47	from	from	ADP
ftr-316	633	48	the	the	DET
ftr-316	633	49	united	united	PROPN
ftr-316	633	50	states.191	states.191	PROPN
ftr-316	633	51	indeed	indeed	ADV
ftr-316	633	52	,	,	PUNCT
ftr-316	633	53	the	the	DET
ftr-316	633	54	i.r.c	i.r.c	NOUN
ftr-316	633	55	.	.	PUNCT
ftr-316	634	1	provided	provide	VERB
ftr-316	634	2	authority	authority	NOUN
ftr-316	634	3	to	to	ADP
ftr-316	634	4	the	the	DET
ftr-316	634	5	united	united	PROPN
ftr-316	634	6	states	states	PROPN
ftr-316	634	7	to	to	PART
ftr-316	634	8	tax	tax	NOUN
ftr-316	634	9	dividends	dividend	NOUN
ftr-316	634	10	paid	pay	VERB
ftr-316	634	11	by	by	ADP
ftr-316	634	12	a	a	DET
ftr-316	634	13	nonresident	nonresident	ADJ
ftr-316	634	14	corporation	corporation	NOUN
ftr-316	634	15	if	if	SCONJ
ftr-316	634	16	25	25	NUM
ftr-316	634	17	percent	percent	NOUN
ftr-316	634	18	or	or	CCONJ
ftr-316	634	19	more	more	ADJ
ftr-316	634	20	of	of	ADP
ftr-316	634	21	its	its	PRON
ftr-316	634	22	gross	gross	ADJ
ftr-316	634	23	income	income	NOUN
ftr-316	634	24	that	that	PRON
ftr-316	634	25	was	be	AUX
ftr-316	634	26	effectively	effectively	ADV
ftr-316	634	27	connected	connect	VERB
ftr-316	634	28	with	with	ADP
ftr-316	634	29	trade	trade	NOUN
ftr-316	634	30	or	or	CCONJ
ftr-316	634	31	business	business	NOUN
ftr-316	634	32	in	in	ADP
ftr-316	634	33	the	the	DET
ftr-316	634	34	united	united	PROPN
ftr-316	634	35	states192	states192	PROPN
ftr-316	634	36	paragraph	paragraph	NOUN
ftr-316	634	37	6	6	NUM
ftr-316	634	38	of	of	ADP
ftr-316	634	39	article	article	NOUN
ftr-316	634	40	7	7	NUM
ftr-316	634	41	does	do	AUX
ftr-316	634	42	not	not	PART
ftr-316	634	43	preclude	preclude	VERB
ftr-316	634	44	the	the	DET
ftr-316	634	45	right	right	NOUN
ftr-316	634	46	of	of	ADP
ftr-316	634	47	the	the	DET
ftr-316	634	48	united	united	PROPN
ftr-316	634	49	states	states	PROPN
ftr-316	634	50	to	to	PART
ftr-316	634	51	tax	tax	VERB
ftr-316	634	52	undistributed	undistributed	ADJ
ftr-316	634	53	profits	profit	NOUN
ftr-316	634	54	under	under	ADP
ftr-316	634	55	controlled	control	VERB
ftr-316	634	56	foreign	foreign	ADJ
ftr-316	634	57	corporation	corporation	NOUN
ftr-316	634	58	provisions193	provisions193	PROPN
ftr-316	634	59	aimed	aim	VERB
ftr-316	634	60	at	at	ADP
ftr-316	634	61	avoiding	avoid	VERB
ftr-316	634	62	tax	tax	NOUN
ftr-316	634	63	deferral	deferral	NOUN
ftr-316	634	64	by	by	ADP
ftr-316	634	65	establishing	establish	VERB
ftr-316	634	66	subsidiaries	subsidiary	NOUN
ftr-316	634	67	in	in	ADP
ftr-316	634	68	low	low	ADJ
ftr-316	634	69	tax	tax	NOUN
ftr-316	634	70	countries	country	NOUN
ftr-316	634	71	without	without	ADP
ftr-316	634	72	truly	truly	ADV
ftr-316	634	73	conducting	conduct	VERB
ftr-316	634	74	a	a	DET
ftr-316	634	75	trade	trade	NOUN
ftr-316	634	76	or	or	CCONJ
ftr-316	634	77	business	business	NOUN
ftr-316	634	78	there.194	there.194	NOUN
ftr-316	634	79	finally	finally	ADV
ftr-316	634	80	,	,	PUNCT
ftr-316	634	81	it	it	PRON
ftr-316	634	82	is	be	AUX
ftr-316	634	83	important	important	ADJ
ftr-316	634	84	to	to	PART
ftr-316	634	85	bear	bear	VERB
ftr-316	634	86	in	in	ADP
ftr-316	634	87	mind	mind	NOUN
ftr-316	634	88	that	that	SCONJ
ftr-316	634	89	the	the	DET
ftr-316	634	90	treaty	treaty	NOUN
ftr-316	634	91	does	do	AUX
ftr-316	634	92	not	not	PART
ftr-316	634	93	incorporate	incorporate	VERB
ftr-316	634	94	an	an	DET
ftr-316	634	95	additional	additional	ADJ
ftr-316	634	96	clause	clause	NOUN
ftr-316	634	97	regularly	regularly	ADV
ftr-316	634	98	included	include	VERB
ftr-316	634	99	in	in	ADP
ftr-316	634	100	most	most	ADJ
ftr-316	634	101	chilean	chilean	ADJ
ftr-316	634	102	tax	tax	NOUN
ftr-316	634	103	treaties	treaty	NOUN
ftr-316	634	104	to	to	PART
ftr-316	634	105	limit	limit	VERB
ftr-316	634	106	the	the	DET
ftr-316	634	107	benefit	benefit	NOUN
ftr-316	634	108	of	of	ADP
ftr-316	634	109	this	this	DET
ftr-316	634	110	article	article	NOUN
ftr-316	634	111	to	to	ADP
ftr-316	634	112	stocks	stock	NOUN
ftr-316	634	113	acquired	acquire	VERB
ftr-316	634	114	with	with	ADP
ftr-316	634	115	a	a	DET
ftr-316	634	116	legitimate	legitimate	ADJ
ftr-316	634	117	business	business	NOUN
ftr-316	634	118	reason.195	reason.195	NOUN
ftr-316	634	119	this	this	DET
ftr-316	634	120	paragraph	paragraph	NOUN
ftr-316	634	121	provides	provide	VERB
ftr-316	634	122	that	that	SCONJ
ftr-316	634	123	the	the	DET
ftr-316	634	124	benefit	benefit	NOUN
ftr-316	634	125	of	of	ADP
ftr-316	634	126	this	this	DET
ftr-316	634	127	article	article	NOUN
ftr-316	634	128	189	189	NUM
ftr-316	634	129	.	.	PUNCT
ftr-316	635	1	i	i	PRON
ftr-316	635	2	d.	d.	PROPN
ftr-316	635	3	190	190	NUM
ftr-316	635	4	.	.	PUNCT
ftr-316	636	1	chile	chile	PROPN
ftr-316	636	2	-	-	PUNCT
ftr-316	636	3	u.s	u.s	PROPN
ftr-316	636	4	.	.	PROPN
ftr-316	636	5	tax	tax	NOUN
ftr-316	636	6	treaty	treaty	NOUN
ftr-316	637	1	,	,	PUNCT
ftr-316	637	2	supra	supra	PROPN
ftr-316	637	3	note	note	PROPN
ftr-316	637	4	36	36	NUM
ftr-316	637	5	,	,	PUNCT
ftr-316	637	6	art	art	NOUN
ftr-316	637	7	.	.	PUNCT
ftr-316	638	1	10	10	NUM
ftr-316	638	2	,	,	PUNCT
ftr-316	638	3	¶	¶	NOUN
ftr-316	638	4	5	5	NUM
ftr-316	638	5	;	;	PUNCT
ftr-316	638	6	see	see	VERB
ftr-316	638	7	also	also	ADV
ftr-316	638	8	oecd	oecd	PROPN
ftr-316	638	9	tpa	tpa	PROPN
ftr-316	638	10	,	,	PUNCT
ftr-316	638	11	supra	supra	PROPN
ftr-316	638	12	note	note	PROPN
ftr-316	638	13	138	138	NUM
ftr-316	638	14	,	,	PUNCT
ftr-316	638	15	cmt	cmt	PROPN
ftr-316	638	16	.	.	PROPN
ftr-316	638	17	31	31	NUM
ftr-316	638	18	on	on	ADP
ftr-316	638	19	art	art	NOUN
ftr-316	638	20	.	.	PUNCT
ftr-316	639	1	10	10	NUM
ftr-316	639	2	.	.	X
ftr-316	640	1	191	191	NUM
ftr-316	640	2	.	.	PUNCT
ftr-316	641	1	this	this	DET
ftr-316	641	2	secondary	secondary	ADJ
ftr-316	641	3	tax	tax	NOUN
ftr-316	641	4	was	be	AUX
ftr-316	641	5	repealed	repeal	VERB
ftr-316	641	6	for	for	ADP
ftr-316	641	7	payments	payment	NOUN
ftr-316	641	8	made	make	VERB
ftr-316	641	9	after	after	ADP
ftr-316	641	10	december	december	PROPN
ftr-316	641	11	31	31	NUM
ftr-316	641	12	,	,	PUNCT
ftr-316	641	13	2004	2004	NUM
ftr-316	641	14	in	in	ADP
ftr-316	641	15	the	the	DET
ftr-316	641	16	american	american	ADJ
ftr-316	641	17	jobs	jobs	PROPN
ftr-316	641	18	creation	creation	PROPN
ftr-316	641	19	act	act	NOUN
ftr-316	641	20	of	of	ADP
ftr-316	641	21	2004	2004	NUM
ftr-316	641	22	.	.	PUNCT
ftr-316	642	1	see	see	VERB
ftr-316	642	2	also	also	ADV
ftr-316	642	3	u.s	u.s	PROPN
ftr-316	642	4	.	.	PROPN
ftr-316	642	5	2006	2006	NUM
ftr-316	642	6	model	model	NOUN
ftr-316	642	7	technical	technical	ADJ
ftr-316	642	8	explanations	explanation	NOUN
ftr-316	642	9	,	,	PUNCT
ftr-316	642	10	supra	supra	PROPN
ftr-316	642	11	note	note	PROPN
ftr-316	642	12	119	119	NUM
ftr-316	642	13	,	,	PUNCT
ftr-316	642	14	art	art	NOUN
ftr-316	642	15	.	.	PUNCT
ftr-316	643	1	10	10	NUM
ftr-316	643	2	,	,	PUNCT
ftr-316	643	3	¶	¶	NOUN
ftr-316	643	4	7	7	NUM
ftr-316	643	5	.	.	PROPN
ftr-316	643	6	192	192	NUM
ftr-316	643	7	.	.	PUNCT
ftr-316	644	1	i.r.c	i.r.c	NOUN
ftr-316	644	2	.	.	PUNCT
ftr-316	645	1	§	§	PROPN
ftr-316	645	2	§	§	PROPN
ftr-316	645	3	861(a)(2)(b	861(a)(2)(b	PROPN
ftr-316	645	4	)	)	PUNCT
ftr-316	645	5	,	,	PUNCT
ftr-316	645	6	871(a)(1)(a	871(a)(1)(a	NUM
ftr-316	645	7	)	)	PUNCT
ftr-316	645	8	,	,	PUNCT
ftr-316	645	9	881(a)(1	881(a)(1	NOUN
ftr-316	645	10	)	)	PUNCT
ftr-316	645	11	.	.	PUNCT
ftr-316	646	1	193	193	NUM
ftr-316	646	2	.	.	PUNCT
ftr-316	646	3	see	see	VERB
ftr-316	646	4	also	also	ADV
ftr-316	646	5	u.s	u.s	PROPN
ftr-316	646	6	.	.	PROPN
ftr-316	646	7	2006	2006	NUM
ftr-316	646	8	model	model	NOUN
ftr-316	646	9	technical	technical	ADJ
ftr-316	646	10	explanations	explanation	NOUN
ftr-316	646	11	,	,	PUNCT
ftr-316	646	12	supra	supra	PROPN
ftr-316	646	13	note	note	PROPN
ftr-316	646	14	119	119	NUM
ftr-316	646	15	,	,	PUNCT
ftr-316	646	16	art	art	NOUN
ftr-316	646	17	.	.	PUNCT
ftr-316	647	1	10	10	NUM
ftr-316	647	2	,	,	PUNCT
ftr-316	647	3	¶	¶	NOUN
ftr-316	647	4	7	7	NUM
ftr-316	647	5	.	.	SYM
ftr-316	647	6	194	194	NUM
ftr-316	647	7	.	.	PUNCT
ftr-316	648	1	see	see	VERB
ftr-316	648	2	i.r.c	i.r.c	NOUN
ftr-316	648	3	.	.	PUNCT
ftr-316	649	1	§	§	PROPN
ftr-316	649	2	951	951	NUM
ftr-316	649	3	.	.	PUNCT
ftr-316	649	4	195	195	NUM
ftr-316	649	5	.	.	PUNCT
ftr-316	650	1	this	this	DET
ftr-316	650	2	clause	clause	NOUN
ftr-316	650	3	is	be	AUX
ftr-316	650	4	also	also	ADV
ftr-316	650	5	included	include	VERB
ftr-316	650	6	with	with	ADP
ftr-316	650	7	respect	respect	NOUN
ftr-316	650	8	to	to	ADP
ftr-316	650	9	interest	interest	NOUN
ftr-316	650	10	,	,	PUNCT
ftr-316	650	11	capital	capital	NOUN
ftr-316	650	12	gains	gain	NOUN
ftr-316	650	13	,	,	PUNCT
ftr-316	650	14	royalties	royalty	NOUN
ftr-316	650	15	,	,	PUNCT
ftr-316	650	16	and	and	CCONJ
ftr-316	650	17	other	other	ADJ
ftr-316	650	18	income	income	NOUN
ftr-316	650	19	.	.	PUNCT
ftr-316	651	1	see	see	VERB
ftr-316	651	2	,	,	PUNCT
ftr-316	651	3	for	for	ADP
ftr-316	651	4	instance	instance	NOUN
ftr-316	651	5	,	,	PUNCT
ftr-316	651	6	article	article	NOUN
ftr-316	651	7	10(6	10(6	NUM
ftr-316	651	8	)	)	PUNCT
ftr-316	651	9	of	of	ADP
ftr-316	651	10	the	the	DET
ftr-316	651	11	chile	chile	PROPN
ftr-316	651	12	-	-	PUNCT
ftr-316	651	13	u.k	u.k	PROPN
ftr-316	651	14	.	.	PROPN
ftr-316	651	15	tax	tax	PROPN
ftr-316	651	16	treaty	treaty	NOUN
ftr-316	651	17	:	:	PUNCT
ftr-316	651	18	“	"	PUNCT
ftr-316	651	19	the	the	DET
ftr-316	651	20	provisions	provision	NOUN
ftr-316	651	21	of	of	ADP
ftr-316	651	22	this	this	DET
ftr-316	651	23	article	article	NOUN
ftr-316	651	24	shall	shall	AUX
ftr-316	651	25	not	not	PART
ftr-316	651	26	apply	apply	VERB
ftr-316	651	27	if	if	SCONJ
ftr-316	651	28	it	it	PRON
ftr-316	651	29	was	be	AUX
ftr-316	651	30	the	the	DET
ftr-316	651	31	main	main	ADJ
ftr-316	651	32	purpose	purpose	NOUN
ftr-316	651	33	or	or	CCONJ
ftr-316	651	34	one	one	NUM
ftr-316	651	35	of	of	ADP
ftr-316	651	36	the	the	DET
ftr-316	651	37	main	main	ADJ
ftr-316	651	38	purposes	purpose	NOUN
ftr-316	651	39	of	of	ADP
ftr-316	651	40	any	any	DET
ftr-316	651	41	person	person	NOUN
ftr-316	651	42	concerned	concern	VERB
ftr-316	651	43	with	with	ADP
ftr-316	651	44	the	the	DET
ftr-316	651	45	creation	creation	NOUN
ftr-316	651	46	or	or	CCONJ
ftr-316	651	47	assignment	assignment	NOUN
ftr-316	651	48	of	of	ADP
ftr-316	651	49	the	the	DET
ftr-316	651	50	shares	share	NOUN
ftr-316	651	51	or	or	CCONJ
ftr-316	651	52	other	other	ADJ
ftr-316	651	53	rights	right	NOUN
ftr-316	651	54	in	in	ADP
ftr-316	651	55	respect	respect	NOUN
ftr-316	651	56	of	of	ADP
ftr-316	651	57	which	which	PRON
ftr-316	651	58	the	the	DET
ftr-316	651	59	dividend	dividend	NOUN
ftr-316	651	60	is	be	AUX
ftr-316	651	61	paid	pay	VERB
ftr-316	651	62	to	to	PART
ftr-316	651	63	take	take	VERB
ftr-316	651	64	advantage	advantage	NOUN
ftr-316	651	65	of	of	ADP
ftr-316	651	66	this	this	DET
ftr-316	651	67	article	article	NOUN
ftr-316	651	68	by	by	ADP
ftr-316	651	69	means	mean	NOUN
ftr-316	651	70	of	of	ADP
ftr-316	651	71	that	that	DET
ftr-316	651	72	creation	creation	NOUN
ftr-316	651	73	or	or	CCONJ
ftr-316	651	74	assignment	assignment	NOUN
ftr-316	651	75	.	.	PUNCT
ftr-316	651	76	”	"	PUNCT
ftr-316	652	1	convention	convention	NOUN
ftr-316	652	2	between	between	ADP
ftr-316	652	3	the	the	DET
ftr-316	652	4	2012	2012	NUM
ftr-316	652	5	]	]	X
ftr-316	652	6	u.s	u.s	PROPN
ftr-316	652	7	.	.	PROPN
ftr-316	652	8	and	and	CCONJ
ftr-316	652	9	chile	chile	PROPN
ftr-316	652	10	tax	tax	NOUN
ftr-316	652	11	treaty	treaty	NOUN
ftr-316	652	12	73	73	NUM
ftr-316	652	13	shall	shall	AUX
ftr-316	652	14	not	not	PART
ftr-316	652	15	apply	apply	VERB
ftr-316	652	16	if	if	SCONJ
ftr-316	652	17	the	the	DET
ftr-316	652	18	main	main	ADJ
ftr-316	652	19	purpose	purpose	NOUN
ftr-316	652	20	or	or	CCONJ
ftr-316	652	21	one	one	NUM
ftr-316	652	22	of	of	ADP
ftr-316	652	23	the	the	DET
ftr-316	652	24	main	main	ADJ
ftr-316	652	25	purposes	purpose	NOUN
ftr-316	652	26	of	of	ADP
ftr-316	652	27	any	any	DET
ftr-316	652	28	person	person	NOUN
ftr-316	652	29	is	be	AUX
ftr-316	652	30	to	to	PART
ftr-316	652	31	take	take	VERB
ftr-316	652	32	advantage	advantage	NOUN
ftr-316	652	33	of	of	ADP
ftr-316	652	34	this	this	DET
ftr-316	652	35	article	article	NOUN
ftr-316	652	36	by	by	ADP
ftr-316	652	37	creating	create	VERB
ftr-316	652	38	or	or	CCONJ
ftr-316	652	39	assigning	assign	VERB
ftr-316	652	40	the	the	DET
ftr-316	652	41	shares	share	NOUN
ftr-316	652	42	or	or	CCONJ
ftr-316	652	43	other	other	ADJ
ftr-316	652	44	rights	right	NOUN
ftr-316	652	45	in	in	ADP
ftr-316	652	46	respect	respect	NOUN
ftr-316	652	47	of	of	ADP
ftr-316	652	48	which	which	PRON
ftr-316	652	49	the	the	DET
ftr-316	652	50	dividend	dividend	NOUN
ftr-316	652	51	is	be	AUX
ftr-316	652	52	paid.196	paid.196	NOUN
ftr-316	652	53	this	this	DET
ftr-316	652	54	provision	provision	NOUN
ftr-316	652	55	was	be	AUX
ftr-316	652	56	omitted	omit	VERB
ftr-316	652	57	mainly	mainly	ADV
ftr-316	652	58	because	because	SCONJ
ftr-316	652	59	of	of	ADP
ftr-316	652	60	the	the	DET
ftr-316	652	61	extensive	extensive	ADJ
ftr-316	652	62	scope	scope	NOUN
ftr-316	652	63	of	of	ADP
ftr-316	652	64	article	article	NOUN
ftr-316	652	65	24	24	NUM
ftr-316	652	66	(	(	PUNCT
ftr-316	652	67	limitation	limitation	NOUN
ftr-316	652	68	on	on	ADP
ftr-316	652	69	benefits	benefit	NOUN
ftr-316	652	70	)	)	PUNCT
ftr-316	652	71	that	that	PRON
ftr-316	652	72	covers	cover	VERB
ftr-316	652	73	this	this	DET
ftr-316	652	74	situation	situation	NOUN
ftr-316	652	75	to	to	ADP
ftr-316	652	76	a	a	DET
ftr-316	652	77	greater	great	ADJ
ftr-316	652	78	extent.197	extent.197	NOUN
ftr-316	652	79	5	5	NUM
ftr-316	652	80	.	.	PUNCT
ftr-316	653	1	taxation	taxation	NOUN
ftr-316	653	2	of	of	ADP
ftr-316	653	3	interest	interest	NOUN
ftr-316	653	4	in	in	ADP
ftr-316	653	5	the	the	DET
ftr-316	653	6	treaty	treaty	NOUN
ftr-316	653	7	under	under	ADP
ftr-316	653	8	article	article	NOUN
ftr-316	653	9	11	11	NUM
ftr-316	653	10	of	of	ADP
ftr-316	653	11	the	the	DET
ftr-316	653	12	treaty	treaty	NOUN
ftr-316	653	13	,	,	PUNCT
ftr-316	653	14	full	full	ADJ
ftr-316	653	15	tax	tax	NOUN
ftr-316	653	16	jurisdiction	jurisdiction	NOUN
ftr-316	653	17	is	be	AUX
ftr-316	653	18	granted	grant	VERB
ftr-316	653	19	to	to	ADP
ftr-316	653	20	the	the	DET
ftr-316	653	21	country	country	NOUN
ftr-316	653	22	in	in	ADP
ftr-316	653	23	which	which	PRON
ftr-316	653	24	the	the	DET
ftr-316	653	25	recipient	recipient	NOUN
ftr-316	653	26	of	of	ADP
ftr-316	653	27	the	the	DET
ftr-316	653	28	interest	interest	NOUN
ftr-316	653	29	is	be	AUX
ftr-316	653	30	a	a	DET
ftr-316	653	31	resident	resident	NOUN
ftr-316	653	32	,	,	PUNCT
ftr-316	653	33	and	and	CCONJ
ftr-316	653	34	limited	limited	ADJ
ftr-316	653	35	tax	tax	NOUN
ftr-316	653	36	jurisdiction	jurisdiction	NOUN
ftr-316	653	37	is	be	AUX
ftr-316	653	38	granted	grant	VERB
ftr-316	653	39	to	to	ADP
ftr-316	653	40	the	the	DET
ftr-316	653	41	country	country	NOUN
ftr-316	653	42	in	in	ADP
ftr-316	653	43	which	which	PRON
ftr-316	653	44	the	the	DET
ftr-316	653	45	payer	payer	NOUN
ftr-316	653	46	of	of	ADP
ftr-316	653	47	the	the	DET
ftr-316	653	48	interest	interest	NOUN
ftr-316	653	49	is	be	AUX
ftr-316	653	50	domiciled.198	domiciled.198	VERB
ftr-316	653	51	the	the	DET
ftr-316	653	52	latter	latter	ADJ
ftr-316	653	53	country	country	NOUN
ftr-316	653	54	can	can	AUX
ftr-316	653	55	impose	impose	VERB
ftr-316	653	56	a	a	DET
ftr-316	653	57	withholding	withholding	NOUN
ftr-316	653	58	tax	tax	NOUN
ftr-316	653	59	on	on	ADP
ftr-316	653	60	such	such	ADJ
ftr-316	653	61	interest	interest	NOUN
ftr-316	653	62	that	that	PRON
ftr-316	653	63	shall	shall	AUX
ftr-316	653	64	not	not	PART
ftr-316	653	65	exceed	exceed	VERB
ftr-316	653	66	10	10	NUM
ftr-316	653	67	percent	percent	NOUN
ftr-316	653	68	of	of	ADP
ftr-316	653	69	the	the	DET
ftr-316	653	70	gross	gross	ADJ
ftr-316	653	71	amount	amount	NOUN
ftr-316	653	72	of	of	ADP
ftr-316	653	73	the	the	DET
ftr-316	653	74	interest	interest	NOUN
ftr-316	653	75	.	.	PUNCT
ftr-316	654	1	however	however	ADV
ftr-316	654	2	,	,	PUNCT
ftr-316	654	3	this	this	DET
ftr-316	654	4	tax	tax	NOUN
ftr-316	654	5	rate	rate	NOUN
ftr-316	654	6	is	be	AUX
ftr-316	654	7	raised	raise	VERB
ftr-316	654	8	to	to	ADP
ftr-316	654	9	15	15	NUM
ftr-316	654	10	percent	percent	NOUN
ftr-316	654	11	during	during	ADP
ftr-316	654	12	the	the	DET
ftr-316	654	13	first	first	ADJ
ftr-316	654	14	five	five	NUM
ftr-316	654	15	years	year	NOUN
ftr-316	654	16	the	the	DET
ftr-316	654	17	treaty	treaty	NOUN
ftr-316	654	18	is	be	AUX
ftr-316	654	19	in	in	ADP
ftr-316	654	20	force.199	force.199	NOUN
ftr-316	654	21	from	from	ADP
ftr-316	654	22	a	a	DET
ftr-316	654	23	practical	practical	ADJ
ftr-316	654	24	standpoint	standpoint	NOUN
ftr-316	654	25	,	,	PUNCT
ftr-316	654	26	the	the	DET
ftr-316	654	27	burden	burden	NOUN
ftr-316	654	28	of	of	ADP
ftr-316	654	29	this	this	DET
ftr-316	654	30	tax	tax	NOUN
ftr-316	654	31	is	be	AUX
ftr-316	654	32	usually	usually	ADV
ftr-316	654	33	transferred	transfer	VERB
ftr-316	654	34	to	to	ADP
ftr-316	654	35	the	the	DET
ftr-316	654	36	borrower	borrower	NOUN
ftr-316	654	37	,	,	PUNCT
ftr-316	654	38	which	which	PRON
ftr-316	654	39	translates	translate	VERB
ftr-316	654	40	into	into	ADP
ftr-316	654	41	a	a	DET
ftr-316	654	42	higher	high	ADJ
ftr-316	654	43	interest	interest	NOUN
ftr-316	654	44	rate	rate	NOUN
ftr-316	654	45	for	for	ADP
ftr-316	654	46	the	the	DET
ftr-316	654	47	transaction	transaction	NOUN
ftr-316	654	48	,	,	PUNCT
ftr-316	654	49	a	a	DET
ftr-316	654	50	result	result	NOUN
ftr-316	654	51	that	that	PRON
ftr-316	654	52	can	can	AUX
ftr-316	654	53	be	be	AUX
ftr-316	654	54	undesirable	undesirable	ADJ
ftr-316	654	55	,	,	PUNCT
ftr-316	654	56	especially	especially	ADV
ftr-316	654	57	for	for	ADP
ftr-316	654	58	residents	resident	NOUN
ftr-316	654	59	of	of	ADP
ftr-316	654	60	developing	develop	VERB
ftr-316	654	61	countries	country	NOUN
ftr-316	654	62	(	(	PUNCT
ftr-316	654	63	e.g.	e.g.	ADV
ftr-316	654	64	,	,	PUNCT
ftr-316	654	65	chile	chile	PROPN
ftr-316	654	66	)	)	PUNCT
ftr-316	654	67	seeking	seek	VERB
ftr-316	654	68	funds	fund	NOUN
ftr-316	654	69	to	to	ADP
ftr-316	654	70	finance	finance	NOUN
ftr-316	654	71	projects	project	NOUN
ftr-316	654	72	.	.	PUNCT
ftr-316	655	1	200	200	NUM
ftr-316	655	2	the	the	DET
ftr-316	655	3	term	term	NOUN
ftr-316	655	4	“	"	PUNCT
ftr-316	655	5	beneficial	beneficial	ADJ
ftr-316	655	6	owner	owner	NOUN
ftr-316	655	7	”	"	PUNCT
ftr-316	655	8	is	be	AUX
ftr-316	655	9	not	not	PART
ftr-316	655	10	defined	define	VERB
ftr-316	655	11	in	in	ADP
ftr-316	655	12	the	the	DET
ftr-316	655	13	treaty	treaty	NOUN
ftr-316	655	14	;	;	PUNCT
ftr-316	655	15	hence	hence	ADV
ftr-316	655	16	,	,	PUNCT
ftr-316	655	17	it	it	PRON
ftr-316	655	18	must	must	AUX
ftr-316	655	19	be	be	AUX
ftr-316	655	20	defined	define	VERB
ftr-316	655	21	in	in	ADP
ftr-316	655	22	accordance	accordance	NOUN
ftr-316	655	23	with	with	ADP
ftr-316	655	24	the	the	DET
ftr-316	655	25	domestic	domestic	ADJ
ftr-316	655	26	law	law	NOUN
ftr-316	655	27	of	of	ADP
ftr-316	655	28	the	the	DET
ftr-316	655	29	source	source	NOUN
ftr-316	655	30	country	country	NOUN
ftr-316	655	31	.	.	PUNCT
ftr-316	656	1	for	for	ADP
ftr-316	656	2	this	this	DET
ftr-316	656	3	purpose	purpose	NOUN
ftr-316	656	4	,	,	PUNCT
ftr-316	656	5	the	the	DET
ftr-316	656	6	source	source	NOUN
ftr-316	656	7	country	country	NOUN
ftr-316	656	8	is	be	AUX
ftr-316	656	9	that	that	SCONJ
ftr-316	656	10	in	in	ADP
ftr-316	656	11	which	which	PRON
ftr-316	656	12	the	the	DET
ftr-316	656	13	resident	resident	NOUN
ftr-316	656	14	to	to	PART
ftr-316	656	15	whom	whom	PRON
ftr-316	656	16	the	the	DET
ftr-316	656	17	contracting	contracting	NOUN
ftr-316	656	18	state	state	NOUN
ftr-316	656	19	of	of	ADP
ftr-316	656	20	residency	residency	NOUN
ftr-316	656	21	attributes	attribute	VERB
ftr-316	656	22	the	the	DET
ftr-316	656	23	payment	payment	NOUN
ftr-316	656	24	for	for	ADP
ftr-316	656	25	tax	tax	NOUN
ftr-316	656	26	purposes.201	purposes.201	NOUN
ftr-316	656	27	article	article	NOUN
ftr-316	656	28	11(2)(a	11(2)(a	NUM
ftr-316	656	29	)	)	PUNCT
ftr-316	656	30	provides	provide	VERB
ftr-316	656	31	that	that	SCONJ
ftr-316	656	32	the	the	DET
ftr-316	656	33	tax	tax	NOUN
ftr-316	656	34	rate	rate	NOUN
ftr-316	656	35	on	on	ADP
ftr-316	656	36	interest	interest	NOUN
ftr-316	656	37	derived	derive	VERB
ftr-316	656	38	from	from	ADP
ftr-316	656	39	the	the	DET
ftr-316	656	40	following	follow	VERB
ftr-316	656	41	activities	activity	NOUN
ftr-316	656	42	shall	shall	AUX
ftr-316	656	43	not	not	PART
ftr-316	656	44	exceed	exceed	VERB
ftr-316	656	45	4	4	NUM
ftr-316	656	46	percent	percent	NOUN
ftr-316	656	47	(	(	PUNCT
ftr-316	656	48	instead	instead	ADV
ftr-316	656	49	of	of	ADP
ftr-316	656	50	the	the	DET
ftr-316	656	51	regular	regular	ADJ
ftr-316	656	52	10	10	NUM
ftr-316	656	53	percent	percent	NOUN
ftr-316	656	54	):	):	PUNCT
ftr-316	656	55	(	(	PUNCT
ftr-316	656	56	a	a	X
ftr-316	656	57	)	)	PUNCT
ftr-316	656	58	loans	loan	NOUN
ftr-316	656	59	granted	grant	VERB
ftr-316	656	60	by	by	ADP
ftr-316	656	61	banks	bank	NOUN
ftr-316	656	62	,	,	PUNCT
ftr-316	656	63	insurance	insurance	NOUN
ftr-316	656	64	companies	company	NOUN
ftr-316	656	65	,	,	PUNCT
ftr-316	656	66	and	and	CCONJ
ftr-316	656	67	companies	company	NOUN
ftr-316	656	68	that	that	PRON
ftr-316	656	69	derive	derive	VERB
ftr-316	656	70	their	their	PRON
ftr-316	656	71	gross	gross	ADJ
ftr-316	656	72	income	income	NOUN
ftr-316	656	73	from	from	ADP
ftr-316	656	74	the	the	DET
ftr-316	656	75	active	active	ADJ
ftr-316	656	76	and	and	CCONJ
ftr-316	656	77	regular	regular	ADJ
ftr-316	656	78	conduct	conduct	NOUN
ftr-316	656	79	of	of	ADP
ftr-316	656	80	lending	lend	VERB
ftr-316	656	81	money	money	NOUN
ftr-316	656	82	;	;	PUNCT
ftr-316	656	83	(	(	PUNCT
ftr-316	656	84	b	b	X
ftr-316	656	85	)	)	PUNCT
ftr-316	656	86	a	a	DET
ftr-316	656	87	sale	sale	NOUN
ftr-316	656	88	or	or	CCONJ
ftr-316	656	89	credit	credit	NOUN
ftr-316	656	90	paid	pay	VERB
ftr-316	656	91	by	by	ADP
ftr-316	656	92	the	the	DET
ftr-316	656	93	purchaser	purchaser	NOUN
ftr-316	656	94	of	of	ADP
ftr-316	656	95	machinery	machinery	NOUN
ftr-316	656	96	and	and	CCONJ
ftr-316	656	97	equipment	equipment	NOUN
ftr-316	656	98	to	to	ADP
ftr-316	656	99	a	a	DET
ftr-316	656	100	beneficial	beneficial	ADJ
ftr-316	656	101	owner	owner	NOUN
ftr-316	656	102	that	that	PRON
ftr-316	656	103	is	be	AUX
ftr-316	656	104	the	the	DET
ftr-316	656	105	seller	seller	NOUN
ftr-316	656	106	of	of	ADP
ftr-316	656	107	the	the	DET
ftr-316	656	108	machinery	machinery	NOUN
ftr-316	656	109	and	and	CCONJ
ftr-316	656	110	equipment	equipment	NOUN
ftr-316	656	111	;	;	PUNCT
ftr-316	656	112	and	and	CCONJ
ftr-316	656	113	(	(	PUNCT
ftr-316	656	114	c	c	X
ftr-316	656	115	)	)	PUNCT
ftr-316	656	116	interest	interest	NOUN
ftr-316	656	117	arising	arise	VERB
ftr-316	656	118	from	from	ADP
ftr-316	656	119	enterprises	enterprise	NOUN
ftr-316	656	120	that	that	PRON
ftr-316	656	121	derive	derive	VERB
ftr-316	656	122	more	more	ADJ
ftr-316	656	123	than	than	ADP
ftr-316	656	124	50	50	NUM
ftr-316	656	125	percent	percent	NOUN
ftr-316	656	126	of	of	ADP
ftr-316	656	127	their	their	PRON
ftr-316	656	128	liabilities	liability	NOUN
ftr-316	656	129	from	from	ADP
ftr-316	656	130	issuing	issue	VERB
ftr-316	656	131	bonds	bond	NOUN
ftr-316	656	132	in	in	ADP
ftr-316	656	133	the	the	DET
ftr-316	656	134	financial	financial	ADJ
ftr-316	656	135	market	market	NOUN
ftr-316	656	136	and	and	CCONJ
ftr-316	656	137	government	government	NOUN
ftr-316	656	138	of	of	ADP
ftr-316	656	139	the	the	DET
ftr-316	656	140	united	united	ADJ
ftr-316	656	141	kingdom	kingdom	NOUN
ftr-316	656	142	of	of	ADP
ftr-316	656	143	great	great	ADJ
ftr-316	656	144	britain	britain	PROPN
ftr-316	656	145	and	and	CCONJ
ftr-316	656	146	northern	northern	PROPN
ftr-316	656	147	ireland	ireland	PROPN
ftr-316	656	148	and	and	CCONJ
ftr-316	656	149	the	the	DET
ftr-316	656	150	government	government	NOUN
ftr-316	656	151	of	of	ADP
ftr-316	656	152	the	the	DET
ftr-316	656	153	republic	republic	NOUN
ftr-316	656	154	of	of	ADP
ftr-316	656	155	chile	chile	PROPN
ftr-316	656	156	for	for	ADP
ftr-316	656	157	the	the	DET
ftr-316	656	158	avoidance	avoidance	NOUN
ftr-316	656	159	of	of	ADP
ftr-316	656	160	double	double	ADJ
ftr-316	656	161	taxation	taxation	NOUN
ftr-316	656	162	and	and	CCONJ
ftr-316	656	163	the	the	DET
ftr-316	656	164	prevention	prevention	NOUN
ftr-316	656	165	of	of	ADP
ftr-316	656	166	fiscal	fiscal	ADJ
ftr-316	656	167	evasion	evasion	NOUN
ftr-316	656	168	with	with	ADP
ftr-316	656	169	respect	respect	NOUN
ftr-316	656	170	to	to	ADP
ftr-316	656	171	taxes	taxis	NOUN
ftr-316	656	172	on	on	ADP
ftr-316	656	173	income	income	NOUN
ftr-316	656	174	and	and	CCONJ
ftr-316	656	175	on	on	ADP
ftr-316	656	176	capital	capital	NOUN
ftr-316	656	177	gains	gain	NOUN
ftr-316	656	178	,	,	PUNCT
ftr-316	656	179	u.k.-chile	u.k.-chile	NOUN
ftr-316	656	180	,	,	PUNCT
ftr-316	656	181	july	july	PROPN
ftr-316	656	182	12	12	NUM
ftr-316	656	183	,	,	PUNCT
ftr-316	656	184	2003	2003	NUM
ftr-316	656	185	,	,	PUNCT
ftr-316	656	186	art	art	NOUN
ftr-316	656	187	.	.	PUNCT
ftr-316	657	1	10	10	NUM
ftr-316	657	2	,	,	PUNCT
ftr-316	657	3	¶	¶	NOUN
ftr-316	657	4	6	6	NUM
ftr-316	657	5	,	,	PUNCT
ftr-316	657	6	http://www.sii.cl/pagina/jurisprudencia/	http://www.sii.cl/pagina/jurisprudencia/	NOUN
ftr-316	657	7	convenios	convenio	NOUN
ftr-316	657	8	/	/	SYM
ftr-316	657	9	chile_reinounido_english.pdf	chile_reinounido_english.pdf	NOUN
ftr-316	657	10	.	.	PUNCT
ftr-316	658	1	196	196	NUM
ftr-316	658	2	.	.	PUNCT
ftr-316	659	1	this	this	DET
ftr-316	659	2	clause	clause	NOUN
ftr-316	659	3	follows	follow	VERB
ftr-316	659	4	the	the	DET
ftr-316	659	5	advice	advice	NOUN
ftr-316	659	6	of	of	ADP
ftr-316	659	7	the	the	DET
ftr-316	659	8	commentary	commentary	NOUN
ftr-316	659	9	on	on	ADP
ftr-316	659	10	article	article	NOUN
ftr-316	659	11	10	10	NUM
ftr-316	659	12	,	,	PUNCT
ftr-316	659	13	¶¶	¶¶	PROPN
ftr-316	659	14	2	2	NUM
ftr-316	659	15	and	and	CCONJ
ftr-316	659	16	32	32	NUM
ftr-316	659	17	.	.	PUNCT
ftr-316	660	1	oecd	oecd	PROPN
ftr-316	660	2	comm	comm	NOUN
ftr-316	660	3	.	.	PUNCT
ftr-316	661	1	on	on	ADP
ftr-316	661	2	fiscal	fiscal	ADJ
ftr-316	661	3	affairs	affair	NOUN
ftr-316	661	4	,	,	PUNCT
ftr-316	661	5	supra	supra	PROPN
ftr-316	661	6	note	note	NOUN
ftr-316	661	7	186	186	NUM
ftr-316	661	8	,	,	PUNCT
ftr-316	661	9	cmts	cmts	NOUN
ftr-316	661	10	.	.	PUNCT
ftr-316	662	1	2	2	NUM
ftr-316	662	2	&	&	CCONJ
ftr-316	662	3	32	32	NUM
ftr-316	662	4	on	on	ADP
ftr-316	662	5	art	art	NOUN
ftr-316	662	6	.	.	PUNCT
ftr-316	663	1	10	10	NUM
ftr-316	663	2	.	.	X
ftr-316	663	3	197	197	NUM
ftr-316	663	4	.	.	PUNCT
ftr-316	664	1	see	see	VERB
ftr-316	664	2	infra	infra	NOUN
ftr-316	664	3	section	section	NOUN
ftr-316	664	4	v.	v.	ADP
ftr-316	664	5	198	198	NUM
ftr-316	664	6	.	.	PUNCT
ftr-316	665	1	chile	chile	PROPN
ftr-316	665	2	-	-	PUNCT
ftr-316	665	3	u.s	u.s	PROPN
ftr-316	665	4	.	.	PROPN
ftr-316	665	5	tax	tax	NOUN
ftr-316	665	6	treaty	treaty	NOUN
ftr-316	666	1	,	,	PUNCT
ftr-316	666	2	supra	supra	PROPN
ftr-316	666	3	note	note	PROPN
ftr-316	666	4	36	36	NUM
ftr-316	666	5	,	,	PUNCT
ftr-316	666	6	art	art	NOUN
ftr-316	666	7	.	.	PUNCT
ftr-316	667	1	11	11	NUM
ftr-316	667	2	,	,	PUNCT
ftr-316	667	3	¶	¶	NOUN
ftr-316	667	4	1	1	NUM
ftr-316	667	5	.	.	SYM
ftr-316	667	6	199	199	NUM
ftr-316	667	7	.	.	PUNCT
ftr-316	668	1	chile	chile	PROPN
ftr-316	668	2	-	-	PUNCT
ftr-316	668	3	u.s	u.s	PROPN
ftr-316	668	4	.	.	PROPN
ftr-316	668	5	tax	tax	NOUN
ftr-316	668	6	treaty	treaty	NOUN
ftr-316	669	1	,	,	PUNCT
ftr-316	669	2	supra	supra	PROPN
ftr-316	669	3	note	note	PROPN
ftr-316	669	4	36	36	NUM
ftr-316	669	5	,	,	PUNCT
ftr-316	669	6	art	art	NOUN
ftr-316	669	7	.	.	PUNCT
ftr-316	670	1	11	11	NUM
ftr-316	670	2	,	,	PUNCT
ftr-316	670	3	¶¶	¶¶	PROPN
ftr-316	670	4	2	2	NUM
ftr-316	670	5	,	,	PUNCT
ftr-316	670	6	3	3	NUM
ftr-316	670	7	.	.	NOUN
ftr-316	670	8	200	200	NUM
ftr-316	670	9	.	.	PUNCT
ftr-316	671	1	oecd	oecd	PROPN
ftr-316	671	2	comm	comm	NOUN
ftr-316	671	3	.	.	PUNCT
ftr-316	672	1	on	on	ADP
ftr-316	672	2	fiscal	fiscal	ADJ
ftr-316	672	3	affairs	affair	NOUN
ftr-316	672	4	,	,	PUNCT
ftr-316	672	5	supra	supra	PROPN
ftr-316	672	6	note	note	NOUN
ftr-316	672	7	186	186	NUM
ftr-316	672	8	,	,	PUNCT
ftr-316	672	9	cmt	cmt	PROPN
ftr-316	672	10	.	.	PROPN
ftr-316	672	11	7.1	7.1	NUM
ftr-316	672	12	on	on	ADP
ftr-316	672	13	art	art	NOUN
ftr-316	672	14	.	.	PUNCT
ftr-316	673	1	11	11	NUM
ftr-316	673	2	.	.	X
ftr-316	673	3	201	201	NUM
ftr-316	673	4	.	.	PUNCT
ftr-316	674	1	u.s	u.s	PROPN
ftr-316	674	2	.	.	PROPN
ftr-316	674	3	2006	2006	NUM
ftr-316	674	4	model	model	NOUN
ftr-316	674	5	technical	technical	ADJ
ftr-316	674	6	explanations	explanation	NOUN
ftr-316	674	7	,	,	PUNCT
ftr-316	674	8	supra	supra	PROPN
ftr-316	674	9	note	note	PROPN
ftr-316	674	10	119	119	NUM
ftr-316	674	11	,	,	PUNCT
ftr-316	674	12	art	art	NOUN
ftr-316	674	13	.	.	PUNCT
ftr-316	675	1	11	11	NUM
ftr-316	675	2	,	,	PUNCT
ftr-316	675	3	¶	¶	NOUN
ftr-316	675	4	1	1	NUM
ftr-316	675	5	.	.	X
ftr-316	675	6	74	74	NUM
ftr-316	675	7	florida	florida	PROPN
ftr-316	675	8	tax	tax	NOUN
ftr-316	675	9	review	review	NOUN
ftr-316	676	1	[	[	X
ftr-316	676	2	vol.13:2	vol.13:2	NOUN
ftr-316	676	3	taking	take	VERB
ftr-316	676	4	deposits	deposit	NOUN
ftr-316	676	5	at	at	ADP
ftr-316	676	6	interest	interest	NOUN
ftr-316	676	7	as	as	ADV
ftr-316	676	8	long	long	ADV
ftr-316	676	9	as	as	SCONJ
ftr-316	676	10	more	more	ADJ
ftr-316	676	11	than	than	ADP
ftr-316	676	12	50	50	NUM
ftr-316	676	13	percent	percent	NOUN
ftr-316	676	14	of	of	ADP
ftr-316	676	15	their	their	PRON
ftr-316	676	16	assets	asset	NOUN
ftr-316	676	17	are	be	AUX
ftr-316	676	18	based	base	VERB
ftr-316	676	19	on	on	ADP
ftr-316	676	20	non	non	ADJ
ftr-316	676	21	-	-	ADJ
ftr-316	676	22	debt	debt	ADJ
ftr-316	676	23	claims	claim	NOUN
ftr-316	676	24	with	with	ADP
ftr-316	676	25	unrelated	unrelated	ADJ
ftr-316	676	26	persons	person	NOUN
ftr-316	676	27	as	as	SCONJ
ftr-316	676	28	defined	define	VERB
ftr-316	676	29	in	in	ADP
ftr-316	676	30	article	article	NOUN
ftr-316	676	31	9	9	NUM
ftr-316	676	32	of	of	ADP
ftr-316	676	33	the	the	DET
ftr-316	676	34	treaty.202	treaty.202	NOUN
ftr-316	676	35	this	this	DET
ftr-316	676	36	article	article	NOUN
ftr-316	676	37	has	have	VERB
ftr-316	676	38	a	a	DET
ftr-316	676	39	major	major	ADJ
ftr-316	676	40	difference	difference	NOUN
ftr-316	676	41	with	with	ADP
ftr-316	676	42	the	the	DET
ftr-316	676	43	2006	2006	NUM
ftr-316	676	44	u.s	u.s	PROPN
ftr-316	676	45	.	.	PROPN
ftr-316	676	46	model	model	NOUN
ftr-316	676	47	since	since	SCONJ
ftr-316	676	48	article	article	NOUN
ftr-316	676	49	11	11	NUM
ftr-316	676	50	of	of	ADP
ftr-316	676	51	the	the	DET
ftr-316	676	52	model	model	NOUN
ftr-316	676	53	grants	grant	VERB
ftr-316	676	54	the	the	DET
ftr-316	676	55	exclusive	exclusive	ADJ
ftr-316	676	56	right	right	NOUN
ftr-316	676	57	of	of	ADP
ftr-316	676	58	taxing	tax	VERB
ftr-316	676	59	interest	interest	NOUN
ftr-316	676	60	only	only	ADV
ftr-316	676	61	to	to	ADP
ftr-316	676	62	the	the	DET
ftr-316	676	63	state	state	NOUN
ftr-316	676	64	of	of	ADP
ftr-316	676	65	which	which	PRON
ftr-316	676	66	the	the	DET
ftr-316	676	67	beneficial	beneficial	ADJ
ftr-316	676	68	owner	owner	NOUN
ftr-316	676	69	of	of	ADP
ftr-316	676	70	the	the	DET
ftr-316	676	71	interest	interest	NOUN
ftr-316	676	72	is	be	AUX
ftr-316	676	73	a	a	DET
ftr-316	676	74	resident	resident	NOUN
ftr-316	676	75	,	,	PUNCT
ftr-316	676	76	and	and	CCONJ
ftr-316	676	77	therefore	therefore	ADV
ftr-316	676	78	no	no	DET
ftr-316	676	79	withholding	withholding	NOUN
ftr-316	676	80	tax	tax	NOUN
ftr-316	676	81	is	be	AUX
ftr-316	676	82	applied	apply	VERB
ftr-316	676	83	by	by	ADP
ftr-316	676	84	the	the	DET
ftr-316	676	85	source	source	NOUN
ftr-316	676	86	country.203	country.203	VERB
ftr-316	676	87	these	these	DET
ftr-316	676	88	changes	change	NOUN
ftr-316	676	89	to	to	ADP
ftr-316	676	90	the	the	DET
ftr-316	676	91	tax	tax	NOUN
ftr-316	676	92	rates	rate	NOUN
ftr-316	676	93	are	be	AUX
ftr-316	676	94	within	within	ADP
ftr-316	676	95	the	the	DET
ftr-316	676	96	flexibility	flexibility	NOUN
ftr-316	676	97	granted	grant	VERB
ftr-316	676	98	under	under	ADP
ftr-316	676	99	the	the	DET
ftr-316	676	100	u.n	u.n	PROPN
ftr-316	676	101	.	.	PROPN
ftr-316	676	102	model	model	NOUN
ftr-316	676	103	and	and	CCONJ
ftr-316	676	104	the	the	DET
ftr-316	676	105	oecd	oecd	PROPN
ftr-316	676	106	commentaries	commentary	NOUN
ftr-316	676	107	on	on	ADP
ftr-316	676	108	this	this	DET
ftr-316	676	109	article.204	article.204	NOUN
ftr-316	676	110	the	the	DET
ftr-316	676	111	reduced	reduced	ADJ
ftr-316	676	112	tax	tax	NOUN
ftr-316	676	113	rates	rate	NOUN
ftr-316	676	114	are	be	AUX
ftr-316	676	115	established	establish	VERB
ftr-316	676	116	only	only	ADV
ftr-316	676	117	for	for	ADP
ftr-316	676	118	the	the	DET
ftr-316	676	119	beneficial	beneficial	ADJ
ftr-316	676	120	owner	owner	NOUN
ftr-316	676	121	of	of	ADP
ftr-316	676	122	the	the	DET
ftr-316	676	123	interest	interest	NOUN
ftr-316	676	124	,	,	PUNCT
ftr-316	676	125	which	which	PRON
ftr-316	676	126	—	—	PUNCT
ftr-316	676	127	as	as	ADP
ftr-316	676	128	with	with	ADP
ftr-316	676	129	the	the	DET
ftr-316	676	130	corresponding	corresponding	ADJ
ftr-316	676	131	provision	provision	NOUN
ftr-316	676	132	with	with	ADP
ftr-316	676	133	respect	respect	NOUN
ftr-316	676	134	to	to	ADP
ftr-316	676	135	dividends	dividend	NOUN
ftr-316	676	136	—	—	PUNCT
ftr-316	676	137	must	must	AUX
ftr-316	676	138	be	be	AUX
ftr-316	676	139	interpreted	interpret	VERB
ftr-316	676	140	broadly	broadly	ADV
ftr-316	676	141	while	while	SCONJ
ftr-316	676	142	still	still	ADV
ftr-316	676	143	taking	take	VERB
ftr-316	676	144	into	into	ADP
ftr-316	676	145	consideration	consideration	NOUN
ftr-316	676	146	that	that	SCONJ
ftr-316	676	147	the	the	DET
ftr-316	676	148	treaty	treaty	NOUN
ftr-316	676	149	is	be	AUX
ftr-316	676	150	designed	design	VERB
ftr-316	676	151	to	to	PART
ftr-316	676	152	avoid	avoid	VERB
ftr-316	676	153	double	double	ADJ
ftr-316	676	154	taxation	taxation	NOUN
ftr-316	676	155	and	and	CCONJ
ftr-316	676	156	tax	tax	NOUN
ftr-316	676	157	avoidance.205	avoidance.205	NOUN
ftr-316	676	158	for	for	ADP
ftr-316	676	159	example	example	NOUN
ftr-316	676	160	,	,	PUNCT
ftr-316	676	161	if	if	SCONJ
ftr-316	676	162	a	a	DET
ftr-316	676	163	third	third	ADJ
ftr-316	676	164	party	party	NOUN
ftr-316	676	165	that	that	PRON
ftr-316	676	166	is	be	AUX
ftr-316	676	167	a	a	DET
ftr-316	676	168	resident	resident	NOUN
ftr-316	676	169	from	from	ADP
ftr-316	676	170	a	a	DET
ftr-316	676	171	country	country	NOUN
ftr-316	676	172	without	without	ADP
ftr-316	676	173	a	a	DET
ftr-316	676	174	tax	tax	NOUN
ftr-316	676	175	treaty	treaty	NOUN
ftr-316	676	176	with	with	ADP
ftr-316	676	177	chile	chile	PROPN
ftr-316	676	178	establishes	establish	VERB
ftr-316	676	179	a	a	DET
ftr-316	676	180	corporation	corporation	NOUN
ftr-316	676	181	in	in	ADP
ftr-316	676	182	a	a	DET
ftr-316	676	183	country	country	NOUN
ftr-316	676	184	with	with	ADP
ftr-316	676	185	a	a	DET
ftr-316	676	186	tax	tax	NOUN
ftr-316	676	187	treaty	treaty	NOUN
ftr-316	676	188	to	to	PART
ftr-316	676	189	access	access	VERB
ftr-316	676	190	the	the	DET
ftr-316	676	191	10	10	NUM
ftr-316	676	192	percent	percent	NOUN
ftr-316	676	193	tax	tax	NOUN
ftr-316	676	194	rate	rate	NOUN
ftr-316	676	195	instead	instead	ADV
ftr-316	676	196	the	the	DET
ftr-316	676	197	35	35	NUM
ftr-316	676	198	percent	percent	NOUN
ftr-316	676	199	tax	tax	NOUN
ftr-316	676	200	rate	rate	NOUN
ftr-316	676	201	,	,	PUNCT
ftr-316	676	202	this	this	DET
ftr-316	676	203	corporation	corporation	NOUN
ftr-316	676	204	will	will	AUX
ftr-316	676	205	be	be	AUX
ftr-316	676	206	the	the	DET
ftr-316	676	207	recipient	recipient	NOUN
ftr-316	676	208	of	of	ADP
ftr-316	676	209	the	the	DET
ftr-316	676	210	interest	interest	NOUN
ftr-316	676	211	,	,	PUNCT
ftr-316	676	212	but	but	CCONJ
ftr-316	676	213	the	the	DET
ftr-316	676	214	real	real	ADJ
ftr-316	676	215	beneficial	beneficial	ADJ
ftr-316	676	216	owner	owner	NOUN
ftr-316	676	217	is	be	AUX
ftr-316	676	218	the	the	DET
ftr-316	676	219	resident	resident	NOUN
ftr-316	676	220	of	of	ADP
ftr-316	676	221	the	the	DET
ftr-316	676	222	third	third	ADJ
ftr-316	676	223	party	party	NOUN
ftr-316	676	224	country	country	NOUN
ftr-316	676	225	;	;	PUNCT
ftr-316	676	226	thus	thus	ADV
ftr-316	676	227	,	,	PUNCT
ftr-316	676	228	the	the	DET
ftr-316	676	229	reduced	reduce	VERB
ftr-316	676	230	rate	rate	NOUN
ftr-316	676	231	shall	shall	AUX
ftr-316	676	232	be	be	AUX
ftr-316	676	233	denied	deny	VERB
ftr-316	676	234	by	by	ADP
ftr-316	676	235	chile.206	chile.206	PROPN
ftr-316	676	236	on	on	ADP
ftr-316	676	237	the	the	DET
ftr-316	676	238	other	other	ADJ
ftr-316	676	239	hand	hand	NOUN
ftr-316	676	240	,	,	PUNCT
ftr-316	676	241	the	the	DET
ftr-316	676	242	treaty	treaty	NOUN
ftr-316	676	243	includes	include	VERB
ftr-316	676	244	an	an	DET
ftr-316	676	245	express	express	ADJ
ftr-316	676	246	provision	provision	NOUN
ftr-316	676	247	for	for	ADP
ftr-316	676	248	backto	backto	NOUN
ftr-316	676	249	-	-	PUNCT
ftr-316	676	250	back	back	NOUN
ftr-316	676	251	loans	loan	NOUN
ftr-316	676	252	granting	grant	VERB
ftr-316	676	253	a	a	DET
ftr-316	676	254	10	10	NUM
ftr-316	676	255	percent	percent	NOUN
ftr-316	676	256	tax	tax	NOUN
ftr-316	676	257	rate	rate	NOUN
ftr-316	676	258	to	to	ADP
ftr-316	676	259	interest	interest	NOUN
ftr-316	676	260	arising	arise	VERB
ftr-316	676	261	from	from	ADP
ftr-316	676	262	this	this	DET
ftr-316	676	263	type	type	NOUN
ftr-316	676	264	of	of	ADP
ftr-316	676	265	transaction.207	transaction.207	NOUN
ftr-316	676	266	in	in	ADP
ftr-316	676	267	the	the	DET
ftr-316	676	268	case	case	NOUN
ftr-316	676	269	of	of	ADP
ftr-316	676	270	chile	chile	PROPN
ftr-316	676	271	,	,	PUNCT
ftr-316	676	272	this	this	DET
ftr-316	676	273	provision	provision	NOUN
ftr-316	676	274	will	will	AUX
ftr-316	676	275	conflict	conflict	VERB
ftr-316	676	276	with	with	ADP
ftr-316	676	277	the	the	DET
ftr-316	676	278	sii	sii	ADJ
ftr-316	676	279	position	position	NOUN
ftr-316	676	280	on	on	ADP
ftr-316	676	281	the	the	DET
ftr-316	676	282	matter	matter	NOUN
ftr-316	676	283	expressed	express	VERB
ftr-316	676	284	in	in	ADP
ftr-316	676	285	revenue	revenue	NOUN
ftr-316	676	286	ruling	ruling	NOUN
ftr-316	676	287	3939	3939	NUM
ftr-316	676	288	of	of	ADP
ftr-316	676	289	2004	2004	NUM
ftr-316	676	290	(	(	PUNCT
ftr-316	676	291	“	"	PUNCT
ftr-316	676	292	r.r	r.r	PROPN
ftr-316	676	293	.	.	NOUN
ftr-316	676	294	3939”).208	3939”).208	NOUN
ftr-316	676	295	in	in	ADP
ftr-316	676	296	this	this	DET
ftr-316	676	297	ruling	ruling	NOUN
ftr-316	676	298	,	,	PUNCT
ftr-316	676	299	the	the	DET
ftr-316	676	300	sii	sii	PROPN
ftr-316	676	301	decreed	decreed	ADJ
ftr-316	676	302	that	that	SCONJ
ftr-316	676	303	the	the	DET
ftr-316	676	304	rate	rate	NOUN
ftr-316	676	305	reduction	reduction	NOUN
ftr-316	676	306	from	from	ADP
ftr-316	676	307	35	35	NUM
ftr-316	676	308	percent	percent	NOUN
ftr-316	676	309	to	to	ADP
ftr-316	676	310	15	15	NUM
ftr-316	676	311	percent	percent	NOUN
ftr-316	676	312	in	in	ADP
ftr-316	676	313	accordance	accordance	NOUN
ftr-316	676	314	with	with	ADP
ftr-316	676	315	article	article	NOUN
ftr-316	676	316	11	11	NUM
ftr-316	676	317	of	of	ADP
ftr-316	676	318	the	the	DET
ftr-316	676	319	chile	chile	PROPN
ftr-316	676	320	-	-	PUNCT
ftr-316	676	321	canada	canada	PROPN
ftr-316	676	322	tax	tax	NOUN
ftr-316	676	323	treaty	treaty	NOUN
ftr-316	676	324	is	be	AUX
ftr-316	676	325	not	not	PART
ftr-316	676	326	applicable	applicable	ADJ
ftr-316	676	327	on	on	ADP
ftr-316	676	328	interest	interest	NOUN
ftr-316	676	329	paid	pay	VERB
ftr-316	676	330	to	to	ADP
ftr-316	676	331	a	a	DET
ftr-316	676	332	canadian	canadian	ADJ
ftr-316	676	333	beneficial	beneficial	ADJ
ftr-316	676	334	owner	owner	NOUN
ftr-316	676	335	because	because	SCONJ
ftr-316	676	336	of	of	ADP
ftr-316	676	337	thin	thin	ADJ
ftr-316	676	338	capitalization	capitalization	NOUN
ftr-316	676	339	rules.209	rules.209	NOUN
ftr-316	676	340	this	this	DET
ftr-316	676	341	conclusion	conclusion	NOUN
ftr-316	676	342	was	be	AUX
ftr-316	676	343	based	base	VERB
ftr-316	676	344	on	on	ADP
ftr-316	676	345	a	a	DET
ftr-316	676	346	formality	formality	NOUN
ftr-316	676	347	established	establish	VERB
ftr-316	676	348	in	in	ADP
ftr-316	676	349	the	the	DET
ftr-316	676	350	citl	citl	NOUN
ftr-316	676	351	under	under	ADP
ftr-316	676	352	which	which	PRON
ftr-316	676	353	the	the	DET
ftr-316	676	354	interest	interest	NOUN
ftr-316	676	355	paid	pay	VERB
ftr-316	676	356	by	by	ADP
ftr-316	676	357	the	the	DET
ftr-316	676	358	payor	payor	NOUN
ftr-316	676	359	on	on	ADP
ftr-316	676	360	a	a	DET
ftr-316	676	361	back	back	NOUN
ftr-316	676	362	-	-	PUNCT
ftr-316	676	363	to	to	ADP
ftr-316	676	364	-	-	PUNCT
ftr-316	676	365	back	back	ADP
ftr-316	676	366	arrangement	arrangement	NOUN
ftr-316	676	367	is	be	AUX
ftr-316	676	368	deductible	deductible	ADJ
ftr-316	676	369	from	from	ADP
ftr-316	676	370	its	its	PRON
ftr-316	676	371	gross	gross	ADJ
ftr-316	676	372	income	income	NOUN
ftr-316	676	373	;	;	PUNCT
ftr-316	676	374	hence	hence	ADV
ftr-316	676	375	,	,	PUNCT
ftr-316	676	376	the	the	DET
ftr-316	676	377	sii	sii	PROPN
ftr-316	676	378	claimed	claim	VERB
ftr-316	676	379	that	that	SCONJ
ftr-316	676	380	this	this	DET
ftr-316	676	381	“	"	PUNCT
ftr-316	676	382	special	special	ADJ
ftr-316	676	383	”	"	PUNCT
ftr-316	676	384	tax	tax	NOUN
ftr-316	676	385	burdened	burden	VERB
ftr-316	676	386	the	the	DET
ftr-316	676	387	payor	payor	NOUN
ftr-316	676	388	(	(	PUNCT
ftr-316	676	389	chilean	chilean	ADJ
ftr-316	676	390	resident	resident	NOUN
ftr-316	676	391	)	)	PUNCT
ftr-316	676	392	and	and	CCONJ
ftr-316	676	393	not	not	PART
ftr-316	676	394	the	the	DET
ftr-316	676	395	recipient	recipient	NOUN
ftr-316	676	396	(	(	PUNCT
ftr-316	676	397	canadian	canadian	PROPN
ftr-316	676	398	202	202	NUM
ftr-316	676	399	.	.	PUNCT
ftr-316	677	1	chile	chile	PROPN
ftr-316	677	2	-	-	PUNCT
ftr-316	677	3	u.s	u.s	PROPN
ftr-316	677	4	.	.	PROPN
ftr-316	677	5	tax	tax	NOUN
ftr-316	677	6	treaty	treaty	NOUN
ftr-316	678	1	,	,	PUNCT
ftr-316	678	2	supra	supra	PROPN
ftr-316	678	3	note	note	PROPN
ftr-316	678	4	36	36	NUM
ftr-316	678	5	,	,	PUNCT
ftr-316	678	6	art	art	NOUN
ftr-316	678	7	.	.	PUNCT
ftr-316	679	1	11	11	NUM
ftr-316	679	2	,	,	PUNCT
ftr-316	679	3	¶	¶	NOUN
ftr-316	679	4	2(a)(v	2(a)(v	NUM
ftr-316	679	5	)	)	PUNCT
ftr-316	679	6	.	.	PUNCT
ftr-316	680	1	203	203	NUM
ftr-316	680	2	.	.	PUNCT
ftr-316	681	1	see	see	VERB
ftr-316	681	2	title	title	NOUN
ftr-316	681	3	&	&	CCONJ
ftr-316	681	4	avi	avi	PROPN
ftr-316	681	5	-	-	PUNCT
ftr-316	681	6	yonah	yonah	ADJ
ftr-316	681	7	,	,	PUNCT
ftr-316	681	8	supra	supra	ADJ
ftr-316	681	9	note	note	NOUN
ftr-316	681	10	120	120	NUM
ftr-316	681	11	,	,	PUNCT
ftr-316	681	12	at	at	ADP
ftr-316	681	13	93	93	NUM
ftr-316	681	14	.	.	PUNCT
ftr-316	682	1	204	204	NUM
ftr-316	682	2	.	.	PUNCT
ftr-316	683	1	oecd	oecd	PROPN
ftr-316	683	2	tpa	tpa	PROPN
ftr-316	683	3	,	,	PUNCT
ftr-316	683	4	supra	supra	PROPN
ftr-316	683	5	note	note	PROPN
ftr-316	683	6	138	138	NUM
ftr-316	683	7	,	,	PUNCT
ftr-316	683	8	cmt	cmt	PROPN
ftr-316	683	9	.	.	PROPN
ftr-316	683	10	7.2	7.2	NUM
ftr-316	683	11	on	on	ADP
ftr-316	683	12	art	art	NOUN
ftr-316	683	13	.	.	PUNCT
ftr-316	684	1	11	11	NUM
ftr-316	684	2	.	.	PUNCT
ftr-316	685	1	it	it	PRON
ftr-316	685	2	is	be	AUX
ftr-316	685	3	interesting	interesting	ADJ
ftr-316	685	4	to	to	PART
ftr-316	685	5	note	note	VERB
ftr-316	685	6	that	that	SCONJ
ftr-316	685	7	all	all	DET
ftr-316	685	8	those	those	PRON
ftr-316	685	9	considered	consider	VERB
ftr-316	685	10	“	"	PUNCT
ftr-316	685	11	not	not	PART
ftr-316	685	12	as	as	ADV
ftr-316	685	13	much	much	ADJ
ftr-316	685	14	”	"	PUNCT
ftr-316	685	15	developed	develop	VERB
ftr-316	685	16	countries	country	NOUN
ftr-316	685	17	of	of	ADP
ftr-316	685	18	the	the	DET
ftr-316	685	19	oecd	oecd	PROPN
ftr-316	685	20	such	such	ADJ
ftr-316	685	21	as	as	ADP
ftr-316	685	22	chile	chile	PROPN
ftr-316	685	23	,	,	PUNCT
ftr-316	685	24	hungary	hungary	PROPN
ftr-316	685	25	,	,	PUNCT
ftr-316	685	26	mexico	mexico	PROPN
ftr-316	685	27	,	,	PUNCT
ftr-316	685	28	portugal	portugal	PROPN
ftr-316	685	29	,	,	PUNCT
ftr-316	685	30	the	the	DET
ftr-316	685	31	slovak	slovak	PROPN
ftr-316	685	32	republic	republic	NOUN
ftr-316	685	33	and	and	CCONJ
ftr-316	685	34	turkey	turkey	PROPN
ftr-316	685	35	presented	present	VERB
ftr-316	685	36	reservations	reservation	NOUN
ftr-316	685	37	of	of	ADP
ftr-316	685	38	their	their	PRON
ftr-316	685	39	positions	position	NOUN
ftr-316	685	40	on	on	ADP
ftr-316	685	41	the	the	DET
ftr-316	685	42	rate	rate	NOUN
ftr-316	685	43	provided	provide	VERB
ftr-316	685	44	in	in	ADP
ftr-316	685	45	paragraph	paragraph	NOUN
ftr-316	685	46	2	2	NUM
ftr-316	685	47	.	.	PUNCT
ftr-316	686	1	oecd	oecd	PROPN
ftr-316	686	2	tpa	tpa	PROPN
ftr-316	686	3	,	,	PUNCT
ftr-316	686	4	supra	supra	PROPN
ftr-316	686	5	note	note	PROPN
ftr-316	686	6	138	138	NUM
ftr-316	686	7	,	,	PUNCT
ftr-316	686	8	cmt	cmt	PROPN
ftr-316	686	9	.	.	PROPN
ftr-316	686	10	38	38	NUM
ftr-316	686	11	on	on	ADP
ftr-316	686	12	art	art	NOUN
ftr-316	686	13	.	.	PUNCT
ftr-316	687	1	11	11	NUM
ftr-316	687	2	.	.	X
ftr-316	687	3	205	205	NUM
ftr-316	687	4	.	.	PUNCT
ftr-316	688	1	oecd	oecd	PROPN
ftr-316	688	2	tpa	tpa	PROPN
ftr-316	688	3	,	,	PUNCT
ftr-316	688	4	supra	supra	PROPN
ftr-316	688	5	note	note	PROPN
ftr-316	688	6	138	138	NUM
ftr-316	688	7	,	,	PUNCT
ftr-316	688	8	cmt	cmt	PROPN
ftr-316	688	9	.	.	PROPN
ftr-316	688	10	9	9	NUM
ftr-316	688	11	on	on	ADP
ftr-316	688	12	art	art	NOUN
ftr-316	688	13	.	.	PUNCT
ftr-316	689	1	11	11	NUM
ftr-316	689	2	.	.	X
ftr-316	689	3	206	206	NUM
ftr-316	689	4	.	.	PUNCT
ftr-316	690	1	in	in	ADP
ftr-316	690	2	this	this	DET
ftr-316	690	3	case	case	NOUN
ftr-316	690	4	,	,	PUNCT
ftr-316	690	5	the	the	DET
ftr-316	690	6	provisions	provision	NOUN
ftr-316	690	7	of	of	ADP
ftr-316	690	8	article	article	NOUN
ftr-316	690	9	24	24	NUM
ftr-316	690	10	(	(	PUNCT
ftr-316	690	11	limitation	limitation	NOUN
ftr-316	690	12	on	on	ADP
ftr-316	690	13	benefits	benefit	NOUN
ftr-316	690	14	)	)	PUNCT
ftr-316	690	15	will	will	AUX
ftr-316	690	16	also	also	ADV
ftr-316	690	17	be	be	AUX
ftr-316	690	18	applicable	applicable	ADJ
ftr-316	690	19	.	.	PUNCT
ftr-316	691	1	chile	chile	PROPN
ftr-316	691	2	-	-	PUNCT
ftr-316	691	3	u.s	u.s	PROPN
ftr-316	691	4	.	.	PROPN
ftr-316	691	5	tax	tax	NOUN
ftr-316	691	6	treaty	treaty	NOUN
ftr-316	692	1	,	,	PUNCT
ftr-316	692	2	supra	supra	PROPN
ftr-316	692	3	note	note	PROPN
ftr-316	692	4	36	36	NUM
ftr-316	692	5	,	,	PUNCT
ftr-316	692	6	art	art	NOUN
ftr-316	692	7	.	.	PUNCT
ftr-316	693	1	24	24	NUM
ftr-316	693	2	.	.	NUM
ftr-316	693	3	207	207	NUM
ftr-316	693	4	.	.	PUNCT
ftr-316	694	1	chile	chile	PROPN
ftr-316	694	2	-	-	PUNCT
ftr-316	694	3	u.s	u.s	PROPN
ftr-316	694	4	.	.	PROPN
ftr-316	694	5	tax	tax	NOUN
ftr-316	694	6	treaty	treaty	NOUN
ftr-316	695	1	,	,	PUNCT
ftr-316	695	2	supra	supra	PROPN
ftr-316	695	3	note	note	PROPN
ftr-316	695	4	36	36	NUM
ftr-316	695	5	,	,	PUNCT
ftr-316	695	6	art	art	NOUN
ftr-316	695	7	.	.	PUNCT
ftr-316	696	1	11	11	NUM
ftr-316	696	2	,	,	PUNCT
ftr-316	696	3	¶	¶	NOUN
ftr-316	696	4	4	4	NUM
ftr-316	696	5	.	.	NOUN
ftr-316	696	6	208	208	NUM
ftr-316	696	7	.	.	PUNCT
ftr-316	697	1	s.i.i	s.i.i	PROPN
ftr-316	697	2	.	.	PROPN
ftr-316	697	3	,	,	PUNCT
ftr-316	697	4	oficio	oficio	PROPN
ftr-316	698	1	no	no	INTJ
ftr-316	698	2	.	.	NOUN
ftr-316	698	3	3939	3939	NUM
ftr-316	698	4	,	,	PUNCT
ftr-316	698	5	aug	aug	PROPN
ftr-316	698	6	.	.	PROPN
ftr-316	698	7	19	19	NUM
ftr-316	698	8	,	,	PUNCT
ftr-316	698	9	2004	2004	NUM
ftr-316	698	10	(	(	PUNCT
ftr-316	698	11	chile	chile	PROPN
ftr-316	698	12	)	)	PUNCT
ftr-316	698	13	,	,	PUNCT
ftr-316	698	14	http://www.sii.cl/	http://www.sii.cl/	PROPN
ftr-316	698	15	pagina	pagina	PROPN
ftr-316	698	16	/	/	SYM
ftr-316	698	17	jurisprudencia	jurisprudencia	NOUN
ftr-316	698	18	/	/	SYM
ftr-316	698	19	adminis/2004	adminis/2004	NOUN
ftr-316	698	20	/	/	SYM
ftr-316	698	21	otras	otras	PROPN
ftr-316	698	22	/	/	SYM
ftr-316	698	23	ja813.htm	ja813.htm	PROPN
ftr-316	698	24	.	.	PUNCT
ftr-316	699	1	209	209	NUM
ftr-316	699	2	.	.	PUNCT
ftr-316	700	1	i	i	PRON
ftr-316	700	2	d.	d.	PROPN
ftr-316	700	3	2012	2012	NUM
ftr-316	700	4	]	]	X
ftr-316	700	5	u.s	u.s	PROPN
ftr-316	700	6	.	.	PROPN
ftr-316	700	7	and	and	CCONJ
ftr-316	700	8	chile	chile	PROPN
ftr-316	700	9	tax	tax	NOUN
ftr-316	700	10	treaty	treaty	NOUN
ftr-316	700	11	75	75	NUM
ftr-316	700	12	resident	resident	NOUN
ftr-316	700	13	)	)	PUNCT
ftr-316	700	14	and	and	CCONJ
ftr-316	700	15	thus	thus	ADV
ftr-316	700	16	was	be	AUX
ftr-316	700	17	not	not	PART
ftr-316	700	18	eligible	eligible	ADJ
ftr-316	700	19	for	for	ADP
ftr-316	700	20	the	the	DET
ftr-316	700	21	benefits	benefit	NOUN
ftr-316	700	22	of	of	ADP
ftr-316	700	23	the	the	DET
ftr-316	700	24	chile	chile	PROPN
ftr-316	700	25	-	-	PUNCT
ftr-316	700	26	canada	canada	PROPN
ftr-316	700	27	tax	tax	NOUN
ftr-316	700	28	treaty.210	treaty.210	PROPN
ftr-316	700	29	however	however	ADV
ftr-316	700	30	,	,	PUNCT
ftr-316	700	31	r.r	r.r	PROPN
ftr-316	700	32	.	.	PROPN
ftr-316	700	33	3939	3939	NUM
ftr-316	700	34	shall	shall	AUX
ftr-316	700	35	not	not	PART
ftr-316	700	36	be	be	AUX
ftr-316	700	37	applicable	applicable	ADJ
ftr-316	700	38	in	in	ADP
ftr-316	700	39	cases	case	NOUN
ftr-316	700	40	of	of	ADP
ftr-316	700	41	interest	interest	NOUN
ftr-316	700	42	payments	payment	NOUN
ftr-316	700	43	to	to	ADP
ftr-316	700	44	a	a	DET
ftr-316	700	45	u.s	u.s	PROPN
ftr-316	700	46	.	.	PROPN
ftr-316	700	47	resident	resident	NOUN
ftr-316	700	48	,	,	PUNCT
ftr-316	700	49	since	since	SCONJ
ftr-316	700	50	the	the	DET
ftr-316	700	51	treaty	treaty	NOUN
ftr-316	700	52	has	have	VERB
ftr-316	700	53	supremacy	supremacy	NOUN
ftr-316	700	54	over	over	ADP
ftr-316	700	55	domestic	domestic	ADJ
ftr-316	700	56	law	law	NOUN
ftr-316	700	57	and	and	CCONJ
ftr-316	700	58	certainly	certainly	ADV
ftr-316	700	59	over	over	ADP
ftr-316	700	60	an	an	DET
ftr-316	700	61	administrative	administrative	ADJ
ftr-316	700	62	ruling	ruling	NOUN
ftr-316	700	63	;	;	PUNCT
ftr-316	700	64	therefore	therefore	ADV
ftr-316	700	65	,	,	PUNCT
ftr-316	700	66	in	in	ADP
ftr-316	700	67	this	this	DET
ftr-316	700	68	case	case	NOUN
ftr-316	700	69	the	the	DET
ftr-316	700	70	10	10	NUM
ftr-316	700	71	percent	percent	NOUN
ftr-316	700	72	rate	rate	NOUN
ftr-316	700	73	shall	shall	AUX
ftr-316	700	74	be	be	AUX
ftr-316	700	75	applicable	applicable	ADJ
ftr-316	700	76	.	.	PUNCT
ftr-316	701	1	another	another	DET
ftr-316	701	2	consideration	consideration	NOUN
ftr-316	701	3	to	to	PART
ftr-316	701	4	bear	bear	VERB
ftr-316	701	5	in	in	ADP
ftr-316	701	6	mind	mind	NOUN
ftr-316	701	7	is	be	AUX
ftr-316	701	8	that	that	SCONJ
ftr-316	701	9	in	in	ADP
ftr-316	701	10	accordance	accordance	NOUN
ftr-316	701	11	with	with	ADP
ftr-316	701	12	article	article	NOUN
ftr-316	701	13	11(3	11(3	NUM
ftr-316	701	14	)	)	PUNCT
ftr-316	701	15	of	of	ADP
ftr-316	701	16	the	the	DET
ftr-316	701	17	treaty	treaty	NOUN
ftr-316	701	18	,	,	PUNCT
ftr-316	701	19	for	for	ADP
ftr-316	701	20	a	a	DET
ftr-316	701	21	period	period	NOUN
ftr-316	701	22	of	of	ADP
ftr-316	701	23	five	five	NUM
ftr-316	701	24	years	year	NOUN
ftr-316	701	25	from	from	ADP
ftr-316	701	26	the	the	DET
ftr-316	701	27	date	date	NOUN
ftr-316	701	28	on	on	ADP
ftr-316	701	29	which	which	PRON
ftr-316	701	30	the	the	DET
ftr-316	701	31	provisions	provision	NOUN
ftr-316	701	32	of	of	ADP
ftr-316	701	33	paragraph	paragraph	NOUN
ftr-316	701	34	2	2	NUM
ftr-316	701	35	take	take	NOUN
ftr-316	701	36	effect	effect	NOUN
ftr-316	701	37	,	,	PUNCT
ftr-316	701	38	the	the	DET
ftr-316	701	39	15	15	NUM
ftr-316	701	40	percent	percent	NOUN
ftr-316	701	41	rate	rate	NOUN
ftr-316	701	42	“	"	PUNCT
ftr-316	701	43	shall	shall	AUX
ftr-316	701	44	apply	apply	VERB
ftr-316	701	45	in	in	ADP
ftr-316	701	46	place	place	NOUN
ftr-316	701	47	of	of	ADP
ftr-316	701	48	the	the	DET
ftr-316	701	49	rate	rate	NOUN
ftr-316	701	50	provided	provide	VERB
ftr-316	701	51	in	in	ADP
ftr-316	701	52	subparagraph	subparagraph	NOUN
ftr-316	701	53	b	b	NOUN
ftr-316	701	54	)	)	PUNCT
ftr-316	701	55	of	of	ADP
ftr-316	701	56	paragraph	paragraph	NOUN
ftr-316	701	57	2.”211	2.”211	NUM
ftr-316	701	58	since	since	SCONJ
ftr-316	701	59	the	the	DET
ftr-316	701	60	back	back	NOUN
ftr-316	701	61	-	-	PUNCT
ftr-316	701	62	to	to	ADP
ftr-316	701	63	-	-	PUNCT
ftr-316	701	64	back	back	ADP
ftr-316	701	65	provisions	provision	NOUN
ftr-316	701	66	are	be	AUX
ftr-316	701	67	enacted	enact	VERB
ftr-316	701	68	in	in	ADP
ftr-316	701	69	a	a	DET
ftr-316	701	70	separate	separate	ADJ
ftr-316	701	71	paragraph	paragraph	NOUN
ftr-316	701	72	(	(	PUNCT
ftr-316	701	73	paragraph	paragraph	NOUN
ftr-316	701	74	3	3	NUM
ftr-316	701	75	of	of	ADP
ftr-316	701	76	article	article	NOUN
ftr-316	701	77	11	11	NUM
ftr-316	701	78	)	)	PUNCT
ftr-316	701	79	,	,	PUNCT
ftr-316	701	80	there	there	PRON
ftr-316	701	81	is	be	VERB
ftr-316	701	82	no	no	DET
ftr-316	701	83	certainty	certainty	NOUN
ftr-316	701	84	that	that	SCONJ
ftr-316	701	85	the	the	DET
ftr-316	701	86	rate	rate	NOUN
ftr-316	701	87	increase	increase	NOUN
ftr-316	701	88	from	from	ADP
ftr-316	701	89	10	10	NUM
ftr-316	701	90	to	to	PART
ftr-316	701	91	15	15	NUM
ftr-316	701	92	percent	percent	NOUN
ftr-316	701	93	is	be	AUX
ftr-316	701	94	applicable	applicable	ADJ
ftr-316	701	95	to	to	ADP
ftr-316	701	96	this	this	DET
ftr-316	701	97	type	type	NOUN
ftr-316	701	98	of	of	ADP
ftr-316	701	99	transaction	transaction	NOUN
ftr-316	701	100	because	because	SCONJ
ftr-316	701	101	they	they	PRON
ftr-316	701	102	are	be	AUX
ftr-316	701	103	not	not	PART
ftr-316	701	104	included	include	VERB
ftr-316	701	105	in	in	ADP
ftr-316	701	106	subparagraph	subparagraph	NOUN
ftr-316	701	107	b	b	NOUN
ftr-316	701	108	)	)	PUNCT
ftr-316	701	109	of	of	ADP
ftr-316	701	110	paragraph	paragraph	NOUN
ftr-316	701	111	2	2	NUM
ftr-316	701	112	.	.	PUNCT
ftr-316	702	1	the	the	DET
ftr-316	702	2	term	term	NOUN
ftr-316	702	3	“	"	PUNCT
ftr-316	702	4	interest	interest	NOUN
ftr-316	702	5	”	"	PUNCT
ftr-316	702	6	is	be	AUX
ftr-316	702	7	used	use	VERB
ftr-316	702	8	to	to	PART
ftr-316	702	9	comprise	comprise	VERB
ftr-316	702	10	“	"	PUNCT
ftr-316	702	11	income	income	NOUN
ftr-316	702	12	from	from	ADP
ftr-316	702	13	debt	debt	NOUN
ftr-316	702	14	-	-	PUNCT
ftr-316	702	15	claims	claim	NOUN
ftr-316	702	16	of	of	ADP
ftr-316	702	17	every	every	DET
ftr-316	702	18	kind	kind	NOUN
ftr-316	702	19	”	"	PUNCT
ftr-316	702	20	including	include	VERB
ftr-316	702	21	mortgages	mortgage	NOUN
ftr-316	702	22	and	and	CCONJ
ftr-316	702	23	all	all	DET
ftr-316	702	24	other	other	ADJ
ftr-316	702	25	income	income	NOUN
ftr-316	702	26	that	that	PRON
ftr-316	702	27	is	be	AUX
ftr-316	702	28	subjected	subject	VERB
ftr-316	702	29	to	to	ADP
ftr-316	702	30	the	the	DET
ftr-316	702	31	same	same	ADJ
ftr-316	702	32	taxation	taxation	NOUN
ftr-316	702	33	treatment	treatment	NOUN
ftr-316	702	34	as	as	ADP
ftr-316	702	35	income	income	NOUN
ftr-316	702	36	from	from	ADP
ftr-316	702	37	money	money	NOUN
ftr-316	702	38	lent	lend	VERB
ftr-316	702	39	under	under	ADP
ftr-316	702	40	the	the	DET
ftr-316	702	41	laws	law	NOUN
ftr-316	702	42	of	of	ADP
ftr-316	702	43	the	the	DET
ftr-316	702	44	country	country	NOUN
ftr-316	702	45	where	where	SCONJ
ftr-316	702	46	the	the	DET
ftr-316	702	47	payor	payor	NOUN
ftr-316	702	48	is	be	AUX
ftr-316	702	49	a	a	DET
ftr-316	702	50	resident.212	resident.212	NOUN
ftr-316	702	51	the	the	DET
ftr-316	702	52	term	term	NOUN
ftr-316	702	53	does	do	AUX
ftr-316	702	54	not	not	PART
ftr-316	702	55	include	include	VERB
ftr-316	702	56	disguised	disguised	ADJ
ftr-316	702	57	dividends	dividend	NOUN
ftr-316	702	58	,	,	PUNCT
ftr-316	702	59	which	which	PRON
ftr-316	702	60	shall	shall	AUX
ftr-316	702	61	be	be	AUX
ftr-316	702	62	treated	treat	VERB
ftr-316	702	63	as	as	SCONJ
ftr-316	702	64	described	describe	VERB
ftr-316	702	65	under	under	ADP
ftr-316	702	66	article	article	NOUN
ftr-316	702	67	10	10	NUM
ftr-316	702	68	of	of	ADP
ftr-316	702	69	the	the	DET
ftr-316	702	70	treaty.213	treaty.213	NOUN
ftr-316	702	71	this	this	DET
ftr-316	702	72	last	last	ADJ
ftr-316	702	73	point	point	NOUN
ftr-316	702	74	is	be	AUX
ftr-316	702	75	relevant	relevant	ADJ
ftr-316	702	76	because	because	SCONJ
ftr-316	702	77	interest	interest	NOUN
ftr-316	702	78	is	be	AUX
ftr-316	702	79	subject	subject	ADJ
ftr-316	702	80	to	to	ADP
ftr-316	702	81	different	different	ADJ
ftr-316	702	82	rates	rate	NOUN
ftr-316	702	83	(	(	PUNCT
ftr-316	702	84	4	4	NUM
ftr-316	702	85	percent	percent	NOUN
ftr-316	702	86	,	,	PUNCT
ftr-316	702	87	10	10	NUM
ftr-316	702	88	percent	percent	NOUN
ftr-316	702	89	,	,	PUNCT
ftr-316	702	90	and	and	CCONJ
ftr-316	702	91	15	15	NUM
ftr-316	702	92	percent	percent	NOUN
ftr-316	702	93	)	)	PUNCT
ftr-316	702	94	under	under	ADP
ftr-316	702	95	domestic	domestic	ADJ
ftr-316	702	96	and	and	CCONJ
ftr-316	702	97	treaty	treaty	NOUN
ftr-316	702	98	provisions	provision	NOUN
ftr-316	702	99	,	,	PUNCT
ftr-316	702	100	and	and	CCONJ
ftr-316	702	101	these	these	DET
ftr-316	702	102	rates	rate	NOUN
ftr-316	702	103	differ	differ	VERB
ftr-316	702	104	from	from	ADP
ftr-316	702	105	those	those	PRON
ftr-316	702	106	applicable	applicable	ADJ
ftr-316	702	107	to	to	ADP
ftr-316	702	108	dividends	dividend	NOUN
ftr-316	702	109	(	(	PUNCT
ftr-316	702	110	5	5	NUM
ftr-316	702	111	percent	percent	NOUN
ftr-316	702	112	or	or	CCONJ
ftr-316	702	113	15	15	NUM
ftr-316	702	114	percent	percent	NOUN
ftr-316	702	115	in	in	ADP
ftr-316	702	116	the	the	DET
ftr-316	702	117	united	united	PROPN
ftr-316	702	118	states	states	PROPN
ftr-316	702	119	and	and	CCONJ
ftr-316	702	120	35	35	NUM
ftr-316	702	121	percent	percent	NOUN
ftr-316	702	122	in	in	ADP
ftr-316	702	123	chile	chile	PROPN
ftr-316	702	124	)	)	PUNCT
ftr-316	702	125	.	.	PUNCT
ftr-316	703	1	furthermore	furthermore	ADV
ftr-316	703	2	,	,	PUNCT
ftr-316	703	3	it	it	PRON
ftr-316	703	4	is	be	AUX
ftr-316	703	5	important	important	ADJ
ftr-316	703	6	to	to	PART
ftr-316	703	7	bear	bear	VERB
ftr-316	703	8	in	in	ADP
ftr-316	703	9	mind	mind	NOUN
ftr-316	703	10	that	that	SCONJ
ftr-316	703	11	interest	interest	NOUN
ftr-316	703	12	is	be	AUX
ftr-316	703	13	tax	tax	NOUN
ftr-316	703	14	deductible	deductible	ADJ
ftr-316	703	15	,	,	PUNCT
ftr-316	703	16	whereas	whereas	SCONJ
ftr-316	703	17	dividends	dividend	NOUN
ftr-316	703	18	are	be	AUX
ftr-316	703	19	not	not	PART
ftr-316	703	20	deductible	deductible	ADJ
ftr-316	703	21	from	from	ADP
ftr-316	703	22	the	the	DET
ftr-316	703	23	taxpayer	taxpayer	NOUN
ftr-316	703	24	’s	’s	PART
ftr-316	703	25	gross	gross	ADJ
ftr-316	703	26	income	income	NOUN
ftr-316	703	27	.	.	PUNCT
ftr-316	704	1	article	article	NOUN
ftr-316	704	2	7	7	NUM
ftr-316	704	3	—	—	PUNCT
ftr-316	704	4	instead	instead	ADV
ftr-316	704	5	of	of	ADP
ftr-316	704	6	article	article	NOUN
ftr-316	704	7	11	11	NUM
ftr-316	704	8	—	—	PUNCT
ftr-316	704	9	applies	apply	VERB
ftr-316	704	10	if	if	SCONJ
ftr-316	704	11	the	the	DET
ftr-316	704	12	beneficial	beneficial	ADJ
ftr-316	704	13	owner	owner	NOUN
ftr-316	704	14	of	of	ADP
ftr-316	704	15	the	the	DET
ftr-316	704	16	interest	interest	NOUN
ftr-316	704	17	has	have	VERB
ftr-316	704	18	a	a	DET
ftr-316	704	19	pe	pe	NOUN
ftr-316	704	20	in	in	ADP
ftr-316	704	21	the	the	DET
ftr-316	704	22	source	source	NOUN
ftr-316	704	23	country	country	NOUN
ftr-316	704	24	,	,	PUNCT
ftr-316	704	25	but	but	CCONJ
ftr-316	704	26	only	only	ADV
ftr-316	704	27	if	if	SCONJ
ftr-316	704	28	the	the	DET
ftr-316	704	29	interest	interest	NOUN
ftr-316	704	30	income	income	NOUN
ftr-316	704	31	is	be	AUX
ftr-316	704	32	attributable	attributable	ADJ
ftr-316	704	33	to	to	ADP
ftr-316	704	34	this	this	PRON
ftr-316	704	35	pe.214	pe.214	VERB
ftr-316	704	36	therefore	therefore	ADV
ftr-316	704	37	,	,	PUNCT
ftr-316	704	38	in	in	ADP
ftr-316	704	39	this	this	DET
ftr-316	704	40	case	case	NOUN
ftr-316	704	41	the	the	DET
ftr-316	704	42	treaty	treaty	NOUN
ftr-316	704	43	grants	grant	VERB
ftr-316	704	44	full	full	ADJ
ftr-316	704	45	tax	tax	NOUN
ftr-316	704	46	authority	authority	NOUN
ftr-316	704	47	to	to	ADP
ftr-316	704	48	the	the	DET
ftr-316	704	49	source	source	NOUN
ftr-316	704	50	country.215	country.215	VERB
ftr-316	704	51	as	as	SCONJ
ftr-316	704	52	mentioned	mention	VERB
ftr-316	704	53	above	above	ADV
ftr-316	704	54	,	,	PUNCT
ftr-316	704	55	interest	interest	NOUN
ftr-316	704	56	is	be	AUX
ftr-316	704	57	sourced	source	VERB
ftr-316	704	58	in	in	ADP
ftr-316	704	59	the	the	DET
ftr-316	704	60	country	country	NOUN
ftr-316	704	61	in	in	ADP
ftr-316	704	62	which	which	PRON
ftr-316	704	63	the	the	DET
ftr-316	704	64	payor	payor	NOUN
ftr-316	704	65	is	be	AUX
ftr-316	704	66	a	a	DET
ftr-316	704	67	resident	resident	NOUN
ftr-316	704	68	(	(	PUNCT
ftr-316	704	69	e.g.	e.g.	ADV
ftr-316	704	70	,	,	PUNCT
ftr-316	704	71	chile	chile	PROPN
ftr-316	704	72	)	)	PUNCT
ftr-316	704	73	;	;	PUNCT
ftr-316	704	74	however	however	ADV
ftr-316	704	75	if	if	SCONJ
ftr-316	704	76	the	the	DET
ftr-316	704	77	loan	loan	NOUN
ftr-316	704	78	has	have	VERB
ftr-316	704	79	an	an	DET
ftr-316	704	80	obvious	obvious	ADJ
ftr-316	704	81	link	link	NOUN
ftr-316	704	82	with	with	ADP
ftr-316	704	83	a	a	DET
ftr-316	704	84	pe	pe	NOUN
ftr-316	704	85	in	in	ADP
ftr-316	704	86	a	a	DET
ftr-316	704	87	contracting	contracting	NOUN
ftr-316	704	88	state	state	NOUN
ftr-316	704	89	(	(	PUNCT
ftr-316	704	90	e.g.	e.g.	ADV
ftr-316	704	91	,	,	PUNCT
ftr-316	704	92	the	the	DET
ftr-316	704	93	united	united	PROPN
ftr-316	704	94	states	states	PROPN
ftr-316	704	95	)	)	PUNCT
ftr-316	704	96	and	and	CCONJ
ftr-316	704	97	the	the	DET
ftr-316	704	98	interest	interest	NOUN
ftr-316	704	99	is	be	AUX
ftr-316	704	100	borne	bear	VERB
ftr-316	704	101	by	by	ADP
ftr-316	704	102	that	that	DET
ftr-316	704	103	pe	pe	PROPN
ftr-316	704	104	,	,	PUNCT
ftr-316	704	105	the	the	DET
ftr-316	704	106	source	source	NOUN
ftr-316	704	107	rule	rule	NOUN
ftr-316	704	108	is	be	AUX
ftr-316	704	109	modified	modify	VERB
ftr-316	704	110	,	,	PUNCT
ftr-316	704	111	and	and	CCONJ
ftr-316	704	112	the	the	DET
ftr-316	704	113	place	place	NOUN
ftr-316	704	114	where	where	SCONJ
ftr-316	704	115	the	the	DET
ftr-316	704	116	pe	pe	PROPN
ftr-316	704	117	is	be	AUX
ftr-316	704	118	located	locate	VERB
ftr-316	704	119	determines	determine	VERB
ftr-316	704	120	the	the	DET
ftr-316	704	121	source	source	NOUN
ftr-316	704	122	(	(	PUNCT
ftr-316	704	123	e.g.	e.g.	ADV
ftr-316	704	124	,	,	PUNCT
ftr-316	704	125	the	the	DET
ftr-316	704	126	united	united	PROPN
ftr-316	704	127	states).216	states).216	VERB
ftr-316	704	128	the	the	DET
ftr-316	704	129	treaty	treaty	NOUN
ftr-316	704	130	also	also	ADV
ftr-316	704	131	provides	provide	VERB
ftr-316	704	132	a	a	DET
ftr-316	704	133	special	special	ADJ
ftr-316	704	134	rule	rule	NOUN
ftr-316	704	135	for	for	ADP
ftr-316	704	136	interest	interest	NOUN
ftr-316	704	137	derived	derive	VERB
ftr-316	704	138	from	from	ADP
ftr-316	704	139	a	a	DET
ftr-316	704	140	debt	debt	NOUN
ftr-316	704	141	-	-	PUNCT
ftr-316	704	142	claim	claim	NOUN
ftr-316	704	143	between	between	ADP
ftr-316	704	144	related	related	ADJ
ftr-316	704	145	parties	party	NOUN
ftr-316	704	146	in	in	ADP
ftr-316	704	147	which	which	PRON
ftr-316	704	148	one	one	NUM
ftr-316	704	149	related	relate	VERB
ftr-316	704	150	party	party	NOUN
ftr-316	704	151	charges	charge	VERB
ftr-316	704	152	excessive	excessive	ADJ
ftr-316	704	153	interest	interest	NOUN
ftr-316	704	154	to	to	ADP
ftr-316	704	155	the	the	DET
ftr-316	704	156	other	other	ADJ
ftr-316	704	157	related	related	ADJ
ftr-316	704	158	party	party	NOUN
ftr-316	704	159	to	to	PART
ftr-316	704	160	access	access	VERB
ftr-316	704	161	the	the	DET
ftr-316	704	162	reduced	reduced	ADJ
ftr-316	704	163	tax	tax	NOUN
ftr-316	704	164	rates	rate	NOUN
ftr-316	704	165	of	of	ADP
ftr-316	704	166	210	210	NUM
ftr-316	704	167	.	.	PUNCT
ftr-316	705	1	i	i	PRON
ftr-316	705	2	d.	d.	PROPN
ftr-316	705	3	211	211	NUM
ftr-316	705	4	.	.	PUNCT
ftr-316	706	1	chile	chile	PROPN
ftr-316	706	2	-	-	PUNCT
ftr-316	706	3	u.s	u.s	PROPN
ftr-316	706	4	.	.	PROPN
ftr-316	706	5	tax	tax	NOUN
ftr-316	706	6	treaty	treaty	NOUN
ftr-316	707	1	,	,	PUNCT
ftr-316	707	2	supra	supra	PROPN
ftr-316	707	3	note	note	PROPN
ftr-316	707	4	36	36	NUM
ftr-316	707	5	,	,	PUNCT
ftr-316	707	6	art	art	NOUN
ftr-316	707	7	.	.	PUNCT
ftr-316	708	1	11	11	NUM
ftr-316	708	2	,	,	PUNCT
ftr-316	708	3	¶	¶	NOUN
ftr-316	708	4	3	3	NUM
ftr-316	708	5	.	.	NOUN
ftr-316	708	6	212	212	NUM
ftr-316	708	7	.	.	PUNCT
ftr-316	709	1	chile	chile	PROPN
ftr-316	709	2	-	-	PUNCT
ftr-316	709	3	u.s	u.s	PROPN
ftr-316	709	4	.	.	PROPN
ftr-316	709	5	tax	tax	NOUN
ftr-316	709	6	treaty	treaty	NOUN
ftr-316	710	1	,	,	PUNCT
ftr-316	710	2	supra	supra	PROPN
ftr-316	710	3	note	note	PROPN
ftr-316	710	4	36	36	NUM
ftr-316	710	5	,	,	PUNCT
ftr-316	710	6	art	art	NOUN
ftr-316	710	7	.	.	PUNCT
ftr-316	711	1	11	11	NUM
ftr-316	711	2	,	,	PUNCT
ftr-316	711	3	¶¶	¶¶	PROPN
ftr-316	711	4	5	5	NUM
ftr-316	711	5	,	,	PUNCT
ftr-316	711	6	7	7	NUM
ftr-316	711	7	.	.	NOUN
ftr-316	711	8	213	213	NUM
ftr-316	711	9	.	.	PUNCT
ftr-316	712	1	chile	chile	PROPN
ftr-316	712	2	-	-	PUNCT
ftr-316	712	3	u.s	u.s	PROPN
ftr-316	712	4	.	.	PROPN
ftr-316	712	5	tax	tax	NOUN
ftr-316	712	6	treaty	treaty	NOUN
ftr-316	713	1	,	,	PUNCT
ftr-316	713	2	supra	supra	PROPN
ftr-316	713	3	note	note	PROPN
ftr-316	713	4	36	36	NUM
ftr-316	713	5	,	,	PUNCT
ftr-316	713	6	art	art	NOUN
ftr-316	713	7	.	.	PUNCT
ftr-316	714	1	11	11	NUM
ftr-316	714	2	,	,	PUNCT
ftr-316	714	3	¶	¶	NOUN
ftr-316	714	4	5	5	NUM
ftr-316	714	5	.	.	PUNCT
ftr-316	714	6	214	214	NUM
ftr-316	714	7	.	.	PUNCT
ftr-316	715	1	chile	chile	PROPN
ftr-316	715	2	-	-	PUNCT
ftr-316	715	3	u.s	u.s	PROPN
ftr-316	715	4	.	.	PROPN
ftr-316	715	5	tax	tax	NOUN
ftr-316	715	6	treaty	treaty	NOUN
ftr-316	716	1	,	,	PUNCT
ftr-316	716	2	supra	supra	PROPN
ftr-316	716	3	note	note	PROPN
ftr-316	716	4	36	36	NUM
ftr-316	716	5	,	,	PUNCT
ftr-316	716	6	art	art	NOUN
ftr-316	716	7	.	.	PUNCT
ftr-316	717	1	11	11	NUM
ftr-316	717	2	,	,	PUNCT
ftr-316	717	3	¶	¶	NOUN
ftr-316	717	4	6	6	NUM
ftr-316	717	5	.	.	PUNCT
ftr-316	717	6	215	215	NUM
ftr-316	717	7	.	.	PUNCT
ftr-316	718	1	oecd	oecd	PROPN
ftr-316	718	2	comm	comm	NOUN
ftr-316	718	3	.	.	PUNCT
ftr-316	719	1	on	on	ADP
ftr-316	719	2	fiscal	fiscal	ADJ
ftr-316	719	3	affairs	affair	NOUN
ftr-316	719	4	,	,	PUNCT
ftr-316	719	5	supra	supra	PROPN
ftr-316	719	6	note	note	NOUN
ftr-316	719	7	186	186	NUM
ftr-316	719	8	,	,	PUNCT
ftr-316	719	9	cmt	cmt	PROPN
ftr-316	719	10	.	.	PROPN
ftr-316	719	11	27	27	NUM
ftr-316	719	12	on	on	ADP
ftr-316	719	13	art	art	NOUN
ftr-316	719	14	.	.	PUNCT
ftr-316	720	1	11	11	NUM
ftr-316	720	2	.	.	X
ftr-316	720	3	216	216	NUM
ftr-316	720	4	.	.	PUNCT
ftr-316	720	5	chile	chile	PROPN
ftr-316	720	6	-	-	PUNCT
ftr-316	720	7	u.s	u.s	PROPN
ftr-316	720	8	.	.	PROPN
ftr-316	720	9	tax	tax	NOUN
ftr-316	720	10	treaty	treaty	NOUN
ftr-316	720	11	,	,	PUNCT
ftr-316	720	12	supra	supra	PROPN
ftr-316	720	13	note	note	PROPN
ftr-316	720	14	36	36	NUM
ftr-316	720	15	,	,	PUNCT
ftr-316	720	16	art	art	NOUN
ftr-316	720	17	.	.	PUNCT
ftr-316	721	1	11	11	NUM
ftr-316	721	2	,	,	PUNCT
ftr-316	721	3	¶	¶	PROPN
ftr-316	721	4	7	7	NUM
ftr-316	721	5	.	.	NUM
ftr-316	721	6	76	76	NUM
ftr-316	721	7	florida	florida	PROPN
ftr-316	721	8	tax	tax	NOUN
ftr-316	721	9	review	review	NOUN
ftr-316	722	1	[	[	X
ftr-316	722	2	vol.13:2	vol.13:2	NOUN
ftr-316	722	3	this	this	DET
ftr-316	722	4	article.217	article.217	NOUN
ftr-316	722	5	only	only	ADV
ftr-316	722	6	the	the	DET
ftr-316	722	7	part	part	NOUN
ftr-316	722	8	of	of	ADP
ftr-316	722	9	the	the	DET
ftr-316	722	10	interest	interest	NOUN
ftr-316	722	11	that	that	PRON
ftr-316	722	12	is	be	AUX
ftr-316	722	13	based	base	VERB
ftr-316	722	14	on	on	ADP
ftr-316	722	15	arm	arm	NOUN
ftr-316	722	16	’s	’s	PART
ftr-316	722	17	length	length	NOUN
ftr-316	722	18	price	price	NOUN
ftr-316	722	19	can	can	AUX
ftr-316	722	20	access	access	VERB
ftr-316	722	21	the	the	DET
ftr-316	722	22	reduced	reduced	ADJ
ftr-316	722	23	tax	tax	NOUN
ftr-316	722	24	rate	rate	NOUN
ftr-316	722	25	in	in	ADP
ftr-316	722	26	this	this	DET
ftr-316	722	27	article	article	NOUN
ftr-316	722	28	,	,	PUNCT
ftr-316	722	29	whereas	whereas	SCONJ
ftr-316	722	30	the	the	DET
ftr-316	722	31	remaining	remain	VERB
ftr-316	722	32	portion	portion	NOUN
ftr-316	722	33	will	will	AUX
ftr-316	722	34	receive	receive	VERB
ftr-316	722	35	the	the	DET
ftr-316	722	36	general	general	ADJ
ftr-316	722	37	tax	tax	NOUN
ftr-316	722	38	treatment	treatment	NOUN
ftr-316	722	39	of	of	ADP
ftr-316	722	40	each	each	DET
ftr-316	722	41	country	country	NOUN
ftr-316	722	42	but	but	CCONJ
ftr-316	722	43	respecting	respect	VERB
ftr-316	722	44	the	the	DET
ftr-316	722	45	other	other	ADJ
ftr-316	722	46	provisions	provision	NOUN
ftr-316	722	47	of	of	ADP
ftr-316	722	48	the	the	DET
ftr-316	722	49	treaty.218	treaty.218	NOUN
ftr-316	722	50	for	for	ADP
ftr-316	722	51	instance	instance	NOUN
ftr-316	722	52	,	,	PUNCT
ftr-316	722	53	if	if	SCONJ
ftr-316	722	54	the	the	DET
ftr-316	722	55	excessive	excessive	ADJ
ftr-316	722	56	part	part	NOUN
ftr-316	722	57	is	be	AUX
ftr-316	722	58	considered	consider	VERB
ftr-316	722	59	a	a	DET
ftr-316	722	60	dividend	dividend	NOUN
ftr-316	722	61	,	,	PUNCT
ftr-316	722	62	the	the	DET
ftr-316	722	63	tax	tax	NOUN
ftr-316	722	64	law	law	NOUN
ftr-316	722	65	of	of	ADP
ftr-316	722	66	each	each	DET
ftr-316	722	67	country	country	NOUN
ftr-316	722	68	will	will	AUX
ftr-316	722	69	apply	apply	VERB
ftr-316	722	70	,	,	PUNCT
ftr-316	722	71	but	but	CCONJ
ftr-316	722	72	with	with	SCONJ
ftr-316	722	73	the	the	DET
ftr-316	722	74	limit	limit	NOUN
ftr-316	722	75	on	on	ADP
ftr-316	722	76	the	the	DET
ftr-316	722	77	applicable	applicable	ADJ
ftr-316	722	78	tax	tax	NOUN
ftr-316	722	79	rates	rate	NOUN
ftr-316	722	80	under	under	ADP
ftr-316	722	81	article	article	NOUN
ftr-316	722	82	10	10	NUM
ftr-316	722	83	of	of	ADP
ftr-316	722	84	the	the	DET
ftr-316	722	85	treaty.219	treaty.219	ADJ
ftr-316	722	86	article	article	NOUN
ftr-316	722	87	11(9	11(9	NUM
ftr-316	722	88	)	)	PUNCT
ftr-316	722	89	of	of	ADP
ftr-316	722	90	the	the	DET
ftr-316	722	91	treaty	treaty	NOUN
ftr-316	722	92	grants	grant	VERB
ftr-316	722	93	the	the	DET
ftr-316	722	94	tax	tax	NOUN
ftr-316	722	95	rate	rate	NOUN
ftr-316	722	96	of	of	ADP
ftr-316	722	97	15	15	NUM
ftr-316	722	98	percent	percent	NOUN
ftr-316	722	99	applicable	applicable	ADJ
ftr-316	722	100	to	to	ADP
ftr-316	722	101	dividends	dividend	NOUN
ftr-316	722	102	to	to	PART
ftr-316	722	103	contingent	contingent	VERB
ftr-316	722	104	interest	interest	NOUN
ftr-316	722	105	connected	connect	VERB
ftr-316	722	106	to	to	ADP
ftr-316	722	107	receipts	receipt	NOUN
ftr-316	722	108	,	,	PUNCT
ftr-316	722	109	sales	sale	NOUN
ftr-316	722	110	,	,	PUNCT
ftr-316	722	111	income	income	NOUN
ftr-316	722	112	,	,	PUNCT
ftr-316	722	113	profits	profit	NOUN
ftr-316	722	114	,	,	PUNCT
ftr-316	722	115	dividends	dividend	NOUN
ftr-316	722	116	,	,	PUNCT
ftr-316	722	117	partnership	partnership	NOUN
ftr-316	722	118	distributions	distribution	NOUN
ftr-316	722	119	,	,	PUNCT
ftr-316	722	120	or	or	CCONJ
ftr-316	722	121	other	other	ADJ
ftr-316	722	122	cash	cash	NOUN
ftr-316	722	123	flows	flow	NOUN
ftr-316	722	124	and	and	CCONJ
ftr-316	722	125	changes	change	NOUN
ftr-316	722	126	in	in	ADP
ftr-316	722	127	the	the	DET
ftr-316	722	128	value	value	NOUN
ftr-316	722	129	of	of	ADP
ftr-316	722	130	the	the	DET
ftr-316	722	131	property	property	NOUN
ftr-316	722	132	of	of	ADP
ftr-316	722	133	the	the	DET
ftr-316	722	134	debtor	debtor	NOUN
ftr-316	722	135	or	or	CCONJ
ftr-316	722	136	a	a	DET
ftr-316	722	137	related	related	ADJ
ftr-316	722	138	person.220	person.220	NOUN
ftr-316	722	139	however	however	ADV
ftr-316	722	140	,	,	PUNCT
ftr-316	722	141	if	if	SCONJ
ftr-316	722	142	the	the	DET
ftr-316	722	143	interest	interest	NOUN
ftr-316	722	144	is	be	AUX
ftr-316	722	145	paid	pay	VERB
ftr-316	722	146	as	as	ADP
ftr-316	722	147	a	a	DET
ftr-316	722	148	consequence	consequence	NOUN
ftr-316	722	149	of	of	ADP
ftr-316	722	150	a	a	DET
ftr-316	722	151	securitization	securitization	NOUN
ftr-316	722	152	plan	plan	NOUN
ftr-316	722	153	of	of	ADP
ftr-316	722	154	real	real	ADJ
ftr-316	722	155	estate	estate	NOUN
ftr-316	722	156	mortgages	mortgage	NOUN
ftr-316	722	157	or	or	CCONJ
ftr-316	722	158	other	other	ADJ
ftr-316	722	159	assets,221	assets,221	PROPN
ftr-316	722	160	and	and	CCONJ
ftr-316	722	161	the	the	DET
ftr-316	722	162	interest	interest	NOUN
ftr-316	722	163	is	be	AUX
ftr-316	722	164	greater	great	ADJ
ftr-316	722	165	than	than	ADP
ftr-316	722	166	the	the	DET
ftr-316	722	167	return	return	NOUN
ftr-316	722	168	of	of	ADP
ftr-316	722	169	a	a	DET
ftr-316	722	170	similar	similar	ADJ
ftr-316	722	171	debt	debt	NOUN
ftr-316	722	172	instrument	instrument	NOUN
ftr-316	722	173	,	,	PUNCT
ftr-316	722	174	full	full	ADJ
ftr-316	722	175	tax	tax	NOUN
ftr-316	722	176	authority	authority	NOUN
ftr-316	722	177	is	be	AUX
ftr-316	722	178	granted	grant	VERB
ftr-316	722	179	to	to	ADP
ftr-316	722	180	the	the	DET
ftr-316	722	181	source	source	NOUN
ftr-316	722	182	country	country	NOUN
ftr-316	722	183	without	without	ADP
ftr-316	722	184	the	the	DET
ftr-316	722	185	15	15	NUM
ftr-316	722	186	percent	percent	NOUN
ftr-316	722	187	limitation.222	limitation.222	NOUN
ftr-316	722	188	finally	finally	ADV
ftr-316	722	189	,	,	PUNCT
ftr-316	722	190	paragraph	paragraph	NOUN
ftr-316	722	191	10	10	NUM
ftr-316	722	192	of	of	ADP
ftr-316	722	193	article	article	NOUN
ftr-316	722	194	11	11	NUM
ftr-316	722	195	includes	include	VERB
ftr-316	722	196	a	a	DET
ftr-316	722	197	special	special	ADJ
ftr-316	722	198	provision	provision	NOUN
ftr-316	722	199	for	for	ADP
ftr-316	722	200	interest	interest	NOUN
ftr-316	722	201	(	(	PUNCT
ftr-316	722	202	i	i	NOUN
ftr-316	722	203	)	)	PUNCT
ftr-316	722	204	allocable	allocable	ADJ
ftr-316	722	205	to	to	ADP
ftr-316	722	206	profits	profit	NOUN
ftr-316	722	207	attributable	attributable	ADJ
ftr-316	722	208	to	to	ADP
ftr-316	722	209	a	a	DET
ftr-316	722	210	pe	pe	NOUN
ftr-316	722	211	under	under	ADP
ftr-316	722	212	the	the	DET
ftr-316	722	213	provisions	provision	NOUN
ftr-316	722	214	of	of	ADP
ftr-316	722	215	the	the	DET
ftr-316	722	216	treaty	treaty	NOUN
ftr-316	722	217	or	or	CCONJ
ftr-316	722	218	(	(	PUNCT
ftr-316	722	219	ii	ii	NOUN
ftr-316	722	220	)	)	PUNCT
ftr-316	722	221	subject	subject	NOUN
ftr-316	722	222	to	to	ADP
ftr-316	722	223	tax	tax	NOUN
ftr-316	722	224	under	under	ADP
ftr-316	722	225	the	the	DET
ftr-316	722	226	provisions	provision	NOUN
ftr-316	722	227	on	on	ADP
ftr-316	722	228	real	real	ADJ
ftr-316	722	229	estate	estate	NOUN
ftr-316	722	230	income	income	NOUN
ftr-316	722	231	or	or	CCONJ
ftr-316	722	232	capital	capital	NOUN
ftr-316	722	233	gains.223	gains.223	NOUN
ftr-316	722	234	in	in	ADP
ftr-316	722	235	these	these	DET
ftr-316	722	236	cases	case	NOUN
ftr-316	722	237	,	,	PUNCT
ftr-316	722	238	if	if	SCONJ
ftr-316	722	239	there	there	PRON
ftr-316	722	240	is	be	VERB
ftr-316	722	241	excess	excess	ADJ
ftr-316	722	242	interest	interest	NOUN
ftr-316	722	243	allocable	allocable	ADJ
ftr-316	722	244	to	to	ADP
ftr-316	722	245	such	such	ADJ
ftr-316	722	246	profits	profit	NOUN
ftr-316	722	247	or	or	CCONJ
ftr-316	722	248	income	income	NOUN
ftr-316	722	249	that	that	PRON
ftr-316	722	250	exceeds	exceed	VERB
ftr-316	722	251	the	the	DET
ftr-316	722	252	interest	interest	NOUN
ftr-316	722	253	effectively	effectively	ADV
ftr-316	722	254	paid	pay	VERB
ftr-316	722	255	,	,	PUNCT
ftr-316	722	256	it	it	PRON
ftr-316	722	257	will	will	AUX
ftr-316	722	258	be	be	AUX
ftr-316	722	259	deemed	deem	VERB
ftr-316	722	260	to	to	PART
ftr-316	722	261	arise	arise	VERB
ftr-316	722	262	in	in	ADP
ftr-316	722	263	the	the	DET
ftr-316	722	264	source	source	NOUN
ftr-316	722	265	country	country	NOUN
ftr-316	722	266	and	and	CCONJ
ftr-316	722	267	be	be	AUX
ftr-316	722	268	taxable	taxable	ADJ
ftr-316	722	269	with	with	ADP
ftr-316	722	270	the	the	DET
ftr-316	722	271	10	10	NUM
ftr-316	722	272	percent	percent	NOUN
ftr-316	722	273	tax	tax	NOUN
ftr-316	722	274	rate	rate	NOUN
ftr-316	722	275	(	(	PUNCT
ftr-316	722	276	or	or	CCONJ
ftr-316	722	277	15	15	NUM
ftr-316	722	278	percent	percent	NOUN
ftr-316	722	279	for	for	ADP
ftr-316	722	280	the	the	DET
ftr-316	722	281	first	first	ADJ
ftr-316	722	282	five	five	NUM
ftr-316	722	283	years	year	NOUN
ftr-316	722	284	that	that	SCONJ
ftr-316	722	285	the	the	DET
ftr-316	722	286	treaty	treaty	NOUN
ftr-316	722	287	is	be	AUX
ftr-316	722	288	in	in	ADP
ftr-316	722	289	force).224	force).224	NOUN
ftr-316	722	290	6	6	NUM
ftr-316	722	291	.	.	PUNCT
ftr-316	723	1	taxation	taxation	NOUN
ftr-316	723	2	of	of	ADP
ftr-316	723	3	royalties	royalty	NOUN
ftr-316	723	4	in	in	ADP
ftr-316	723	5	the	the	DET
ftr-316	723	6	treaty	treaty	NOUN
ftr-316	723	7	unlike	unlike	ADP
ftr-316	723	8	the	the	DET
ftr-316	723	9	u.s	u.s	PROPN
ftr-316	723	10	.	.	PROPN
ftr-316	723	11	and	and	CCONJ
ftr-316	723	12	oecd	oecd	PROPN
ftr-316	723	13	models	model	NOUN
ftr-316	723	14	,	,	PUNCT
ftr-316	723	15	which	which	PRON
ftr-316	723	16	grant	grant	VERB
ftr-316	723	17	an	an	DET
ftr-316	723	18	exclusive	exclusive	ADJ
ftr-316	723	19	right	right	NOUN
ftr-316	723	20	of	of	ADP
ftr-316	723	21	taxation	taxation	NOUN
ftr-316	723	22	to	to	ADP
ftr-316	723	23	the	the	DET
ftr-316	723	24	country	country	NOUN
ftr-316	723	25	of	of	ADP
ftr-316	723	26	residency	residency	NOUN
ftr-316	723	27	of	of	ADP
ftr-316	723	28	the	the	DET
ftr-316	723	29	beneficial	beneficial	ADJ
ftr-316	723	30	owner	owner	NOUN
ftr-316	723	31	of	of	ADP
ftr-316	723	32	the	the	DET
ftr-316	723	33	royalty	royalty	NOUN
ftr-316	723	34	,	,	PUNCT
ftr-316	723	35	the	the	DET
ftr-316	723	36	treaty	treaty	NOUN
ftr-316	723	37	also	also	ADV
ftr-316	723	38	permits	permit	VERB
ftr-316	723	39	taxation	taxation	NOUN
ftr-316	723	40	by	by	ADP
ftr-316	723	41	the	the	DET
ftr-316	723	42	source	source	NOUN
ftr-316	723	43	country.225	country.225	ADV
ftr-316	723	44	however	however	ADV
ftr-316	723	45	,	,	PUNCT
ftr-316	723	46	in	in	ADP
ftr-316	723	47	this	this	DET
ftr-316	723	48	217	217	NUM
ftr-316	723	49	.	.	PUNCT
ftr-316	724	1	chile	chile	PROPN
ftr-316	724	2	-	-	PUNCT
ftr-316	724	3	u.s	u.s	PROPN
ftr-316	724	4	.	.	PROPN
ftr-316	724	5	tax	tax	NOUN
ftr-316	724	6	treaty	treaty	NOUN
ftr-316	725	1	,	,	PUNCT
ftr-316	725	2	supra	supra	PROPN
ftr-316	725	3	note	note	PROPN
ftr-316	725	4	36	36	NUM
ftr-316	725	5	,	,	PUNCT
ftr-316	725	6	art	art	NOUN
ftr-316	725	7	.	.	PUNCT
ftr-316	726	1	11	11	NUM
ftr-316	726	2	,	,	PUNCT
ftr-316	726	3	¶	¶	NOUN
ftr-316	726	4	8	8	NUM
ftr-316	726	5	.	.	PUNCT
ftr-316	726	6	218	218	NUM
ftr-316	726	7	.	.	PUNCT
ftr-316	727	1	i	i	PRON
ftr-316	727	2	d.	d.	PROPN
ftr-316	727	3	219	219	NUM
ftr-316	727	4	.	.	PUNCT
ftr-316	728	1	u.s	u.s	PROPN
ftr-316	728	2	.	.	PROPN
ftr-316	728	3	2006	2006	NUM
ftr-316	728	4	model	model	NOUN
ftr-316	728	5	technical	technical	ADJ
ftr-316	728	6	explanations	explanation	NOUN
ftr-316	728	7	,	,	PUNCT
ftr-316	728	8	supra	supra	PROPN
ftr-316	728	9	note	note	PROPN
ftr-316	728	10	119	119	NUM
ftr-316	728	11	,	,	PUNCT
ftr-316	728	12	art	art	NOUN
ftr-316	728	13	.	.	PUNCT
ftr-316	729	1	11	11	NUM
ftr-316	729	2	,	,	PUNCT
ftr-316	729	3	¶	¶	NOUN
ftr-316	729	4	5	5	NUM
ftr-316	729	5	.	.	NOUN
ftr-316	729	6	220	220	NUM
ftr-316	729	7	.	.	PUNCT
ftr-316	729	8	chile	chile	PROPN
ftr-316	729	9	-	-	PUNCT
ftr-316	729	10	u.s	u.s	PROPN
ftr-316	729	11	.	.	PROPN
ftr-316	729	12	tax	tax	NOUN
ftr-316	729	13	treaty	treaty	NOUN
ftr-316	729	14	,	,	PUNCT
ftr-316	729	15	supra	supra	PROPN
ftr-316	729	16	note	note	PROPN
ftr-316	729	17	36	36	NUM
ftr-316	729	18	,	,	PUNCT
ftr-316	729	19	art.11	art.11	VERB
ftr-316	729	20	,	,	PUNCT
ftr-316	729	21	¶	¶	NOUN
ftr-316	729	22	9(a	9(a	NUM
ftr-316	729	23	)	)	PUNCT
ftr-316	729	24	.	.	PUNCT
ftr-316	730	1	see	see	VERB
ftr-316	730	2	also	also	ADV
ftr-316	730	3	u.s	u.s	PROPN
ftr-316	730	4	.	.	PROPN
ftr-316	730	5	2006	2006	NUM
ftr-316	730	6	model	model	NOUN
ftr-316	730	7	technical	technical	ADJ
ftr-316	730	8	explanations	explanation	NOUN
ftr-316	730	9	,	,	PUNCT
ftr-316	730	10	supra	supra	PROPN
ftr-316	730	11	note	note	PROPN
ftr-316	730	12	119	119	NUM
ftr-316	730	13	,	,	PUNCT
ftr-316	730	14	art	art	NOUN
ftr-316	730	15	.	.	PUNCT
ftr-316	731	1	11	11	NUM
ftr-316	731	2	,	,	PUNCT
ftr-316	731	3	¶	¶	NOUN
ftr-316	731	4	2	2	NUM
ftr-316	731	5	.	.	PUNCT
ftr-316	731	6	221	221	NUM
ftr-316	731	7	.	.	PUNCT
ftr-316	732	1	this	this	DET
ftr-316	732	2	provision	provision	NOUN
ftr-316	732	3	has	have	VERB
ftr-316	732	4	no	no	DET
ftr-316	732	5	parallel	parallel	ADJ
ftr-316	732	6	rule	rule	NOUN
ftr-316	732	7	in	in	ADP
ftr-316	732	8	the	the	DET
ftr-316	732	9	oecd	oecd	PROPN
ftr-316	732	10	model	model	NOUN
ftr-316	732	11	or	or	CCONJ
ftr-316	732	12	its	its	PRON
ftr-316	732	13	commentaries	commentary	NOUN
ftr-316	732	14	.	.	PUNCT
ftr-316	733	1	222	222	NUM
ftr-316	733	2	.	.	PUNCT
ftr-316	734	1	in	in	ADP
ftr-316	734	2	this	this	DET
ftr-316	734	3	case	case	NOUN
ftr-316	734	4	,	,	PUNCT
ftr-316	734	5	there	there	PRON
ftr-316	734	6	is	be	VERB
ftr-316	734	7	no	no	DET
ftr-316	734	8	special	special	ADJ
ftr-316	734	9	provision	provision	NOUN
ftr-316	734	10	to	to	PART
ftr-316	734	11	grant	grant	VERB
ftr-316	734	12	a	a	DET
ftr-316	734	13	different	different	ADJ
ftr-316	734	14	tax	tax	NOUN
ftr-316	734	15	treatment	treatment	NOUN
ftr-316	734	16	for	for	ADP
ftr-316	734	17	interest	interest	NOUN
ftr-316	734	18	not	not	PART
ftr-316	734	19	paid	pay	VERB
ftr-316	734	20	in	in	ADP
ftr-316	734	21	excess	excess	NOUN
ftr-316	734	22	of	of	ADP
ftr-316	734	23	the	the	DET
ftr-316	734	24	return	return	NOUN
ftr-316	734	25	on	on	ADP
ftr-316	734	26	comparable	comparable	ADJ
ftr-316	734	27	debt	debt	NOUN
ftr-316	734	28	instruments	instrument	NOUN
ftr-316	734	29	and	and	CCONJ
ftr-316	734	30	interest	interest	NOUN
ftr-316	734	31	that	that	PRON
ftr-316	734	32	exceeds	exceed	VERB
ftr-316	734	33	such	such	ADJ
ftr-316	734	34	return	return	NOUN
ftr-316	734	35	.	.	PUNCT
ftr-316	735	1	chile	chile	PROPN
ftr-316	735	2	-	-	PUNCT
ftr-316	735	3	u.s	u.s	PROPN
ftr-316	735	4	.	.	PROPN
ftr-316	735	5	tax	tax	NOUN
ftr-316	735	6	treaty	treaty	NOUN
ftr-316	736	1	,	,	PUNCT
ftr-316	736	2	supra	supra	PROPN
ftr-316	736	3	note	note	PROPN
ftr-316	736	4	36	36	NUM
ftr-316	736	5	,	,	PUNCT
ftr-316	736	6	art	art	NOUN
ftr-316	736	7	.	.	PUNCT
ftr-316	737	1	11	11	NUM
ftr-316	737	2	,	,	PUNCT
ftr-316	737	3	¶	¶	NOUN
ftr-316	737	4	9(b	9(b	NUM
ftr-316	737	5	)	)	PUNCT
ftr-316	737	6	.	.	PUNCT
ftr-316	738	1	223	223	NUM
ftr-316	738	2	.	.	PUNCT
ftr-316	739	1	chile	chile	PROPN
ftr-316	739	2	-	-	PUNCT
ftr-316	739	3	u.s	u.s	PROPN
ftr-316	739	4	.	.	PROPN
ftr-316	739	5	tax	tax	NOUN
ftr-316	739	6	treaty	treaty	NOUN
ftr-316	740	1	,	,	PUNCT
ftr-316	740	2	supra	supra	PROPN
ftr-316	740	3	note	note	PROPN
ftr-316	740	4	36	36	NUM
ftr-316	740	5	,	,	PUNCT
ftr-316	740	6	art	art	NOUN
ftr-316	740	7	.	.	PUNCT
ftr-316	741	1	11	11	NUM
ftr-316	741	2	,	,	PUNCT
ftr-316	741	3	¶	¶	NOUN
ftr-316	741	4	10	10	NUM
ftr-316	741	5	.	.	PUNCT
ftr-316	742	1	224	224	NUM
ftr-316	742	2	.	.	PUNCT
ftr-316	743	1	i	i	PRON
ftr-316	743	2	d.	d.	PROPN
ftr-316	743	3	225	225	NUM
ftr-316	743	4	.	.	PUNCT
ftr-316	744	1	chile	chile	PROPN
ftr-316	744	2	-	-	PUNCT
ftr-316	744	3	u.s	u.s	PROPN
ftr-316	744	4	.	.	PROPN
ftr-316	744	5	tax	tax	NOUN
ftr-316	744	6	treaty	treaty	NOUN
ftr-316	745	1	,	,	PUNCT
ftr-316	745	2	supra	supra	PROPN
ftr-316	745	3	note	note	PROPN
ftr-316	745	4	36	36	NUM
ftr-316	745	5	,	,	PUNCT
ftr-316	745	6	art	art	NOUN
ftr-316	745	7	.	.	PUNCT
ftr-316	746	1	12	12	NUM
ftr-316	746	2	,	,	PUNCT
ftr-316	746	3	¶	¶	NOUN
ftr-316	746	4	2	2	NUM
ftr-316	746	5	.	.	PUNCT
ftr-316	747	1	this	this	PRON
ftr-316	747	2	is	be	AUX
ftr-316	747	3	consistent	consistent	ADJ
ftr-316	747	4	with	with	ADP
ftr-316	747	5	the	the	DET
ftr-316	747	6	reservation	reservation	NOUN
ftr-316	747	7	presented	present	VERB
ftr-316	747	8	by	by	ADP
ftr-316	747	9	chile	chile	PROPN
ftr-316	747	10	to	to	ADP
ftr-316	747	11	the	the	DET
ftr-316	747	12	commentaries	commentary	NOUN
ftr-316	747	13	in	in	ADP
ftr-316	747	14	which	which	PRON
ftr-316	747	15	it	it	PRON
ftr-316	747	16	reserves	reserve	VERB
ftr-316	747	17	the	the	DET
ftr-316	747	18	2012	2012	NUM
ftr-316	747	19	]	]	X
ftr-316	747	20	u.s	u.s	PROPN
ftr-316	747	21	.	.	PROPN
ftr-316	747	22	and	and	CCONJ
ftr-316	747	23	chile	chile	PROPN
ftr-316	747	24	tax	tax	PROPN
ftr-316	747	25	treaty	treaty	NOUN
ftr-316	747	26	77	77	NUM
ftr-316	747	27	case	case	NOUN
ftr-316	747	28	there	there	PRON
ftr-316	747	29	is	be	VERB
ftr-316	747	30	a	a	DET
ftr-316	747	31	maximum	maximum	ADJ
ftr-316	747	32	withholding	withholding	NOUN
ftr-316	747	33	tax	tax	NOUN
ftr-316	747	34	rate	rate	NOUN
ftr-316	747	35	limit	limit	NOUN
ftr-316	747	36	of	of	ADP
ftr-316	747	37	2	2	NUM
ftr-316	747	38	percent	percent	NOUN
ftr-316	747	39	in	in	ADP
ftr-316	747	40	the	the	DET
ftr-316	747	41	case	case	NOUN
ftr-316	747	42	of	of	ADP
ftr-316	747	43	payments	payment	NOUN
ftr-316	747	44	of	of	ADP
ftr-316	747	45	any	any	DET
ftr-316	747	46	kind	kind	NOUN
ftr-316	747	47	received	receive	VERB
ftr-316	747	48	as	as	ADP
ftr-316	747	49	a	a	DET
ftr-316	747	50	consideration	consideration	NOUN
ftr-316	747	51	for	for	ADP
ftr-316	747	52	the	the	DET
ftr-316	747	53	use	use	NOUN
ftr-316	747	54	of	of	ADP
ftr-316	747	55	,	,	PUNCT
ftr-316	747	56	or	or	CCONJ
ftr-316	747	57	the	the	DET
ftr-316	747	58	right	right	NOUN
ftr-316	747	59	to	to	PART
ftr-316	747	60	use	use	VERB
ftr-316	747	61	,	,	PUNCT
ftr-316	747	62	industrial	industrial	ADJ
ftr-316	747	63	,	,	PUNCT
ftr-316	747	64	commercial	commercial	ADJ
ftr-316	747	65	,	,	PUNCT
ftr-316	747	66	or	or	CCONJ
ftr-316	747	67	scientific	scientific	ADJ
ftr-316	747	68	equipment	equipment	NOUN
ftr-316	747	69	and	and	CCONJ
ftr-316	747	70	10	10	NUM
ftr-316	747	71	percent	percent	NOUN
ftr-316	747	72	for	for	ADP
ftr-316	747	73	other	other	ADJ
ftr-316	747	74	types	type	NOUN
ftr-316	747	75	of	of	ADP
ftr-316	747	76	royalties.226	royalties.226	NOUN
ftr-316	747	77	it	it	PRON
ftr-316	747	78	is	be	AUX
ftr-316	747	79	important	important	ADJ
ftr-316	747	80	to	to	PART
ftr-316	747	81	bear	bear	VERB
ftr-316	747	82	in	in	ADP
ftr-316	747	83	mind	mind	NOUN
ftr-316	747	84	that	that	SCONJ
ftr-316	747	85	payment	payment	NOUN
ftr-316	747	86	for	for	ADP
ftr-316	747	87	the	the	DET
ftr-316	747	88	use	use	NOUN
ftr-316	747	89	of	of	ADP
ftr-316	747	90	equipment	equipment	NOUN
ftr-316	747	91	generally	generally	ADV
ftr-316	747	92	falls	fall	VERB
ftr-316	747	93	under	under	ADP
ftr-316	747	94	article	article	NOUN
ftr-316	747	95	7	7	NUM
ftr-316	747	96	of	of	ADP
ftr-316	747	97	the	the	DET
ftr-316	747	98	oecd	oecd	PROPN
ftr-316	747	99	and	and	CCONJ
ftr-316	747	100	u.s	u.s	PROPN
ftr-316	747	101	.	.	PROPN
ftr-316	747	102	models	model	NOUN
ftr-316	747	103	,	,	PUNCT
ftr-316	747	104	thus	thus	ADV
ftr-316	747	105	it	it	PRON
ftr-316	747	106	is	be	AUX
ftr-316	747	107	not	not	PART
ftr-316	747	108	taxable	taxable	ADJ
ftr-316	747	109	at	at	ADP
ftr-316	747	110	source.227	source.227	PROPN
ftr-316	747	111	however	however	ADV
ftr-316	747	112	,	,	PUNCT
ftr-316	747	113	this	this	DET
ftr-316	747	114	clause	clause	NOUN
ftr-316	747	115	is	be	AUX
ftr-316	747	116	usually	usually	ADV
ftr-316	747	117	included	include	VERB
ftr-316	747	118	by	by	ADP
ftr-316	747	119	developing	develop	VERB
ftr-316	747	120	countries	country	NOUN
ftr-316	747	121	following	follow	VERB
ftr-316	747	122	the	the	DET
ftr-316	747	123	2001	2001	NUM
ftr-316	747	124	u.n	u.n	PROPN
ftr-316	747	125	.	.	PROPN
ftr-316	747	126	model	model	PROPN
ftr-316	747	127	,	,	PUNCT
ftr-316	747	128	since	since	SCONJ
ftr-316	747	129	it	it	PRON
ftr-316	747	130	is	be	AUX
ftr-316	747	131	likely	likely	ADJ
ftr-316	747	132	that	that	SCONJ
ftr-316	747	133	most	most	ADJ
ftr-316	747	134	payments	payment	NOUN
ftr-316	747	135	of	of	ADP
ftr-316	747	136	this	this	DET
ftr-316	747	137	type	type	NOUN
ftr-316	747	138	will	will	AUX
ftr-316	747	139	be	be	AUX
ftr-316	747	140	received	receive	VERB
ftr-316	747	141	by	by	ADP
ftr-316	747	142	u.s	u.s	PROPN
ftr-316	747	143	.	.	PROPN
ftr-316	747	144	residents	resident	NOUN
ftr-316	747	145	,	,	PUNCT
ftr-316	747	146	and	and	CCONJ
ftr-316	747	147	therefore	therefore	ADV
ftr-316	747	148	the	the	DET
ftr-316	747	149	source	source	NOUN
ftr-316	747	150	country	country	NOUN
ftr-316	747	151	will	will	AUX
ftr-316	747	152	get	get	VERB
ftr-316	747	153	a	a	DET
ftr-316	747	154	“	"	PUNCT
ftr-316	747	155	fair	fair	ADJ
ftr-316	747	156	cut	cut	NOUN
ftr-316	747	157	”	"	PUNCT
ftr-316	747	158	on	on	ADP
ftr-316	747	159	these	these	DET
ftr-316	747	160	payments.228	payments.228	NOUN
ftr-316	747	161	the	the	DET
ftr-316	747	162	term	term	NOUN
ftr-316	747	163	“	"	PUNCT
ftr-316	747	164	royalties	royalty	NOUN
ftr-316	747	165	”	"	PUNCT
ftr-316	747	166	includes	include	VERB
ftr-316	747	167	any	any	DET
ftr-316	747	168	“	"	PUNCT
ftr-316	747	169	consideration	consideration	NOUN
ftr-316	747	170	for	for	ADP
ftr-316	747	171	the	the	DET
ftr-316	747	172	use	use	NOUN
ftr-316	747	173	of	of	ADP
ftr-316	747	174	,	,	PUNCT
ftr-316	747	175	or	or	CCONJ
ftr-316	747	176	the	the	DET
ftr-316	747	177	right	right	NOUN
ftr-316	747	178	to	to	PART
ftr-316	747	179	use	use	VERB
ftr-316	747	180	,	,	PUNCT
ftr-316	747	181	any	any	DET
ftr-316	747	182	copyright	copyright	NOUN
ftr-316	747	183	of	of	ADP
ftr-316	747	184	literary	literary	ADJ
ftr-316	747	185	,	,	PUNCT
ftr-316	747	186	artistic	artistic	ADJ
ftr-316	747	187	[	[	X
ftr-316	747	188	or	or	CCONJ
ftr-316	747	189	scientific	scientific	ADJ
ftr-316	747	190	work	work	NOUN
ftr-316	747	191	]	]	PUNCT
ftr-316	747	192	”	"	PUNCT
ftr-316	747	193	including	include	VERB
ftr-316	747	194	films	film	NOUN
ftr-316	747	195	,	,	PUNCT
ftr-316	747	196	any	any	DET
ftr-316	747	197	patent	patent	NOUN
ftr-316	747	198	,	,	PUNCT
ftr-316	747	199	trademark	trademark	NOUN
ftr-316	747	200	,	,	PUNCT
ftr-316	747	201	design	design	NOUN
ftr-316	747	202	or	or	CCONJ
ftr-316	747	203	model	model	NOUN
ftr-316	747	204	,	,	PUNCT
ftr-316	747	205	plan	plan	NOUN
ftr-316	747	206	,	,	PUNCT
ftr-316	747	207	secret	secret	ADJ
ftr-316	747	208	formula	formula	NOUN
ftr-316	747	209	or	or	CCONJ
ftr-316	747	210	process	process	NOUN
ftr-316	747	211	,	,	PUNCT
ftr-316	747	212	or	or	CCONJ
ftr-316	747	213	“	"	PUNCT
ftr-316	747	214	information	information	NOUN
ftr-316	747	215	concerning	concern	VERB
ftr-316	747	216	industrial	industrial	ADJ
ftr-316	747	217	,	,	PUNCT
ftr-316	747	218	commercial	commercial	ADJ
ftr-316	747	219	or	or	CCONJ
ftr-316	747	220	scientific	scientific	ADJ
ftr-316	747	221	experience	experience	NOUN
ftr-316	747	222	.	.	PUNCT
ftr-316	747	223	”229	”229	PUNCT
ftr-316	748	1	another	another	DET
ftr-316	748	2	important	important	ADJ
ftr-316	748	3	distinction	distinction	NOUN
ftr-316	748	4	is	be	AUX
ftr-316	748	5	between	between	ADP
ftr-316	748	6	a	a	DET
ftr-316	748	7	know	know	NOUN
ftr-316	748	8	-	-	PUNCT
ftr-316	748	9	how	how	SCONJ
ftr-316	748	10	contract	contract	NOUN
ftr-316	748	11	and	and	CCONJ
ftr-316	748	12	a	a	DET
ftr-316	748	13	contract	contract	NOUN
ftr-316	748	14	for	for	ADP
ftr-316	748	15	the	the	DET
ftr-316	748	16	provision	provision	NOUN
ftr-316	748	17	of	of	ADP
ftr-316	748	18	services	service	NOUN
ftr-316	748	19	.	.	PUNCT
ftr-316	749	1	the	the	DET
ftr-316	749	2	former	former	ADJ
ftr-316	749	3	must	must	AUX
ftr-316	749	4	be	be	AUX
ftr-316	749	5	understood	understand	VERB
ftr-316	749	6	only	only	ADV
ftr-316	749	7	as	as	ADP
ftr-316	749	8	sharing	share	VERB
ftr-316	749	9	of	of	ADP
ftr-316	749	10	private	private	ADJ
ftr-316	749	11	and	and	CCONJ
ftr-316	749	12	specific	specific	ADJ
ftr-316	749	13	knowledge	knowledge	NOUN
ftr-316	749	14	but	but	CCONJ
ftr-316	749	15	it	it	PRON
ftr-316	749	16	does	do	AUX
ftr-316	749	17	not	not	PART
ftr-316	749	18	obligate	obligate	VERB
ftr-316	749	19	the	the	DET
ftr-316	749	20	licensor	licensor	NOUN
ftr-316	749	21	to	to	PART
ftr-316	749	22	play	play	VERB
ftr-316	749	23	a	a	DET
ftr-316	749	24	part	part	NOUN
ftr-316	749	25	in	in	ADP
ftr-316	749	26	the	the	DET
ftr-316	749	27	application	application	NOUN
ftr-316	749	28	of	of	ADP
ftr-316	749	29	the	the	DET
ftr-316	749	30	formula	formula	NOUN
ftr-316	749	31	transferred	transfer	VERB
ftr-316	749	32	to	to	ADP
ftr-316	749	33	the	the	DET
ftr-316	749	34	licensee	licensee	NOUN
ftr-316	749	35	,	,	PUNCT
ftr-316	749	36	whereas	whereas	SCONJ
ftr-316	749	37	the	the	DET
ftr-316	749	38	latter	latter	NOUN
ftr-316	749	39	includes	include	VERB
ftr-316	749	40	work	work	NOUN
ftr-316	749	41	completed	complete	VERB
ftr-316	749	42	by	by	ADP
ftr-316	749	43	the	the	DET
ftr-316	749	44	other	other	ADJ
ftr-316	749	45	party	party	NOUN
ftr-316	749	46	and	and	CCONJ
ftr-316	749	47	,	,	PUNCT
ftr-316	749	48	therefore	therefore	ADV
ftr-316	749	49	,	,	PUNCT
ftr-316	749	50	is	be	AUX
ftr-316	749	51	taxable	taxable	ADJ
ftr-316	749	52	under	under	ADP
ftr-316	749	53	article	article	NOUN
ftr-316	749	54	7.230	7.230	NUM
ftr-316	749	55	in	in	ADP
ftr-316	749	56	this	this	DET
ftr-316	749	57	respect	respect	NOUN
ftr-316	749	58	,	,	PUNCT
ftr-316	749	59	the	the	DET
ftr-316	749	60	protocol	protocol	NOUN
ftr-316	749	61	of	of	ADP
ftr-316	749	62	the	the	DET
ftr-316	749	63	treaty	treaty	NOUN
ftr-316	749	64	includes	include	VERB
ftr-316	749	65	a	a	DET
ftr-316	749	66	direct	direct	ADJ
ftr-316	749	67	reference	reference	NOUN
ftr-316	749	68	to	to	ADP
ftr-316	749	69	the	the	DET
ftr-316	749	70	commentary	commentary	NOUN
ftr-316	749	71	to	to	ADP
ftr-316	749	72	article	article	NOUN
ftr-316	749	73	12	12	NUM
ftr-316	749	74	of	of	ADP
ftr-316	749	75	the	the	DET
ftr-316	749	76	oecd	oecd	PROPN
ftr-316	749	77	model	model	NOUN
ftr-316	749	78	for	for	ADP
ftr-316	749	79	an	an	DET
ftr-316	749	80	analysis	analysis	NOUN
ftr-316	749	81	of	of	ADP
ftr-316	749	82	taxation	taxation	NOUN
ftr-316	749	83	applicable	applicable	ADJ
ftr-316	749	84	to	to	PART
ftr-316	749	85	computer	computer	VERB
ftr-316	749	86	software.231	software.231	NOUN
ftr-316	749	87	for	for	ADP
ftr-316	749	88	instance	instance	NOUN
ftr-316	749	89	,	,	PUNCT
ftr-316	749	90	the	the	DET
ftr-316	749	91	commentary	commentary	NOUN
ftr-316	749	92	on	on	ADP
ftr-316	749	93	this	this	DET
ftr-316	749	94	article	article	NOUN
ftr-316	749	95	points	point	VERB
ftr-316	749	96	out	out	ADP
ftr-316	749	97	that	that	SCONJ
ftr-316	749	98	transfers	transfer	NOUN
ftr-316	749	99	of	of	ADP
ftr-316	749	100	software	software	NOUN
ftr-316	749	101	will	will	AUX
ftr-316	749	102	not	not	PART
ftr-316	749	103	always	always	ADV
ftr-316	749	104	be	be	AUX
ftr-316	749	105	considered	consider	VERB
ftr-316	749	106	use	use	NOUN
ftr-316	749	107	of	of	ADP
ftr-316	749	108	intellectual	intellectual	ADJ
ftr-316	749	109	property.232	property.232	PROPN
ftr-316	749	110	indeed	indeed	ADV
ftr-316	749	111	,	,	PUNCT
ftr-316	749	112	if	if	SCONJ
ftr-316	749	113	the	the	DET
ftr-316	749	114	software	software	NOUN
ftr-316	749	115	is	be	AUX
ftr-316	749	116	completely	completely	ADV
ftr-316	749	117	transferred	transfer	VERB
ftr-316	749	118	,	,	PUNCT
ftr-316	749	119	this	this	PRON
ftr-316	749	120	is	be	AUX
ftr-316	749	121	not	not	PART
ftr-316	749	122	considered	consider	VERB
ftr-316	749	123	payment	payment	NOUN
ftr-316	749	124	for	for	ADP
ftr-316	749	125	use	use	NOUN
ftr-316	749	126	of	of	ADP
ftr-316	749	127	intellectual	intellectual	ADJ
ftr-316	749	128	right	right	NOUN
ftr-316	749	129	to	to	PART
ftr-316	749	130	tax	tax	VERB
ftr-316	749	131	royalties	royalty	NOUN
ftr-316	749	132	at	at	ADP
ftr-316	749	133	their	their	PRON
ftr-316	749	134	source	source	NOUN
ftr-316	749	135	.	.	PUNCT
ftr-316	750	1	see	see	VERB
ftr-316	750	2	also	also	ADV
ftr-316	750	3	oecd	oecd	PROPN
ftr-316	750	4	tpa	tpa	PROPN
ftr-316	750	5	,	,	PUNCT
ftr-316	750	6	supra	supra	PROPN
ftr-316	750	7	note	note	PROPN
ftr-316	750	8	138	138	NUM
ftr-316	750	9	,	,	PUNCT
ftr-316	750	10	cmt	cmt	PROPN
ftr-316	750	11	.	.	PROPN
ftr-316	750	12	36	36	NUM
ftr-316	750	13	on	on	ADP
ftr-316	750	14	art	art	NOUN
ftr-316	750	15	.	.	PUNCT
ftr-316	751	1	12	12	NUM
ftr-316	751	2	.	.	X
ftr-316	752	1	226	226	NUM
ftr-316	752	2	.	.	PUNCT
ftr-316	753	1	chile	chile	PROPN
ftr-316	753	2	-	-	PUNCT
ftr-316	753	3	u.s	u.s	PROPN
ftr-316	753	4	.	.	PROPN
ftr-316	753	5	tax	tax	NOUN
ftr-316	753	6	treaty	treaty	NOUN
ftr-316	754	1	,	,	PUNCT
ftr-316	754	2	supra	supra	PROPN
ftr-316	754	3	note	note	PROPN
ftr-316	754	4	36	36	NUM
ftr-316	754	5	,	,	PUNCT
ftr-316	754	6	art	art	NOUN
ftr-316	754	7	.	.	PUNCT
ftr-316	755	1	12	12	NUM
ftr-316	755	2	,	,	PUNCT
ftr-316	755	3	¶¶	¶¶	PROPN
ftr-316	755	4	2	2	NUM
ftr-316	755	5	,	,	PUNCT
ftr-316	755	6	3	3	NUM
ftr-316	755	7	.	.	NOUN
ftr-316	755	8	227	227	NUM
ftr-316	755	9	.	.	PUNCT
ftr-316	756	1	for	for	ADP
ftr-316	756	2	a	a	DET
ftr-316	756	3	more	more	ADV
ftr-316	756	4	extensive	extensive	ADJ
ftr-316	756	5	analysis	analysis	NOUN
ftr-316	756	6	on	on	ADP
ftr-316	756	7	this	this	DET
ftr-316	756	8	matter	matter	NOUN
ftr-316	756	9	,	,	PUNCT
ftr-316	756	10	see	see	VERB
ftr-316	756	11	u.n	u.n	PROPN
ftr-316	756	12	.	.	PROPN
ftr-316	756	13	dep’t	dep’t	NOUN
ftr-316	756	14	of	of	ADP
ftr-316	756	15	int’l	int’l	NOUN
ftr-316	756	16	&	&	CCONJ
ftr-316	756	17	soc	soc	PROPN
ftr-316	756	18	.	.	PUNCT
ftr-316	757	1	affairs	affair	NOUN
ftr-316	757	2	,	,	PUNCT
ftr-316	757	3	supra	supra	PROPN
ftr-316	757	4	note	note	VERB
ftr-316	757	5	127	127	NUM
ftr-316	757	6	,	,	PUNCT
ftr-316	757	7	at	at	ADP
ftr-316	757	8	127	127	NUM
ftr-316	757	9	.	.	PUNCT
ftr-316	758	1	228	228	NUM
ftr-316	758	2	.	.	PUNCT
ftr-316	759	1	see	see	VERB
ftr-316	759	2	also	also	ADV
ftr-316	759	3	article	article	NOUN
ftr-316	759	4	12	12	NUM
ftr-316	759	5	of	of	ADP
ftr-316	759	6	the	the	DET
ftr-316	759	7	u.s.-mexico	u.s.-mexico	NOUN
ftr-316	759	8	treaty	treaty	NOUN
ftr-316	759	9	for	for	ADP
ftr-316	759	10	a	a	DET
ftr-316	759	11	more	more	ADV
ftr-316	759	12	generous	generous	ADJ
ftr-316	759	13	10	10	NUM
ftr-316	759	14	percent	percent	NOUN
ftr-316	759	15	concession	concession	NOUN
ftr-316	759	16	from	from	ADP
ftr-316	759	17	the	the	DET
ftr-316	759	18	united	united	PROPN
ftr-316	759	19	states	states	PROPN
ftr-316	759	20	to	to	ADP
ftr-316	759	21	mexico	mexico	PROPN
ftr-316	759	22	.	.	PUNCT
ftr-316	760	1	u.s.-mex	u.s.-mex	PROPN
ftr-316	760	2	.	.	PUNCT
ftr-316	760	3	tax	tax	PROPN
ftr-316	760	4	treaty	treaty	NOUN
ftr-316	760	5	,	,	PUNCT
ftr-316	760	6	supra	supra	PROPN
ftr-316	760	7	note	note	PROPN
ftr-316	760	8	126	126	NUM
ftr-316	760	9	,	,	PUNCT
ftr-316	760	10	art	art	NOUN
ftr-316	760	11	.	.	PUNCT
ftr-316	761	1	12	12	NUM
ftr-316	761	2	.	.	X
ftr-316	761	3	229	229	NUM
ftr-316	761	4	.	.	PUNCT
ftr-316	762	1	chile	chile	PROPN
ftr-316	762	2	-	-	PUNCT
ftr-316	762	3	u.s	u.s	PROPN
ftr-316	762	4	.	.	PROPN
ftr-316	762	5	tax	tax	NOUN
ftr-316	762	6	treaty	treaty	NOUN
ftr-316	763	1	,	,	PUNCT
ftr-316	763	2	supra	supra	PROPN
ftr-316	763	3	note	note	PROPN
ftr-316	763	4	36	36	NUM
ftr-316	763	5	,	,	PUNCT
ftr-316	763	6	art	art	NOUN
ftr-316	763	7	.	.	PUNCT
ftr-316	764	1	12	12	NUM
ftr-316	764	2	,	,	PUNCT
ftr-316	764	3	¶	¶	NOUN
ftr-316	764	4	3(b	3(b	NUM
ftr-316	764	5	)	)	PUNCT
ftr-316	764	6	.	.	PUNCT
ftr-316	765	1	see	see	VERB
ftr-316	765	2	also	also	ADV
ftr-316	765	3	oecd	oecd	PROPN
ftr-316	765	4	tpa	tpa	PROPN
ftr-316	765	5	,	,	PUNCT
ftr-316	765	6	supra	supra	PROPN
ftr-316	765	7	note	note	PROPN
ftr-316	765	8	138	138	NUM
ftr-316	765	9	,	,	PUNCT
ftr-316	765	10	cmt	cmt	PROPN
ftr-316	765	11	.	.	PROPN
ftr-316	765	12	40	40	NUM
ftr-316	765	13	on	on	ADP
ftr-316	765	14	art	art	NOUN
ftr-316	765	15	.	.	PUNCT
ftr-316	766	1	12	12	NUM
ftr-316	766	2	,	,	PUNCT
ftr-316	766	3	in	in	ADP
ftr-316	766	4	which	which	PRON
ftr-316	766	5	chile	chile	NOUN
ftr-316	766	6	reserves	reserve	NOUN
ftr-316	766	7	the	the	DET
ftr-316	766	8	right	right	NOUN
ftr-316	766	9	to	to	PART
ftr-316	766	10	add	add	VERB
ftr-316	766	11	the	the	DET
ftr-316	766	12	words	word	NOUN
ftr-316	766	13	“	"	PUNCT
ftr-316	766	14	for	for	ADP
ftr-316	766	15	the	the	DET
ftr-316	766	16	use	use	NOUN
ftr-316	766	17	of	of	ADP
ftr-316	766	18	,	,	PUNCT
ftr-316	766	19	or	or	CCONJ
ftr-316	766	20	the	the	DET
ftr-316	766	21	right	right	NOUN
ftr-316	766	22	to	to	PART
ftr-316	766	23	use	use	VERB
ftr-316	766	24	,	,	PUNCT
ftr-316	766	25	industrial	industrial	ADJ
ftr-316	766	26	,	,	PUNCT
ftr-316	766	27	commercial	commercial	ADJ
ftr-316	766	28	or	or	CCONJ
ftr-316	766	29	scientific	scientific	ADJ
ftr-316	766	30	equipment	equipment	NOUN
ftr-316	766	31	”	"	PUNCT
ftr-316	766	32	to	to	PART
ftr-316	766	33	paragraph	paragraph	VERB
ftr-316	766	34	2	2	NUM
ftr-316	766	35	of	of	ADP
ftr-316	766	36	the	the	DET
ftr-316	766	37	oecd	oecd	PROPN
ftr-316	766	38	model	model	NOUN
ftr-316	766	39	.	.	PUNCT
ftr-316	767	1	230	230	NUM
ftr-316	767	2	.	.	PUNCT
ftr-316	768	1	oecd	oecd	PROPN
ftr-316	768	2	tpa	tpa	PROPN
ftr-316	768	3	,	,	PUNCT
ftr-316	768	4	supra	supra	PROPN
ftr-316	768	5	note	note	PROPN
ftr-316	768	6	138	138	NUM
ftr-316	768	7	,	,	PUNCT
ftr-316	768	8	cmts	cmts	NOUN
ftr-316	768	9	.	.	PUNCT
ftr-316	769	1	11.3–4	11.3–4	NUM
ftr-316	769	2	on	on	ADP
ftr-316	769	3	art	art	NOUN
ftr-316	769	4	.	.	PUNCT
ftr-316	770	1	12	12	NUM
ftr-316	770	2	,	,	PUNCT
ftr-316	770	3	provides	provide	VERB
ftr-316	770	4	several	several	ADJ
ftr-316	770	5	criteria	criterion	NOUN
ftr-316	770	6	that	that	PRON
ftr-316	770	7	must	must	AUX
ftr-316	770	8	be	be	AUX
ftr-316	770	9	used	use	VERB
ftr-316	770	10	to	to	PART
ftr-316	770	11	distinguish	distinguish	VERB
ftr-316	770	12	between	between	ADP
ftr-316	770	13	a	a	DET
ftr-316	770	14	contract	contract	NOUN
ftr-316	770	15	for	for	ADP
ftr-316	770	16	provision	provision	NOUN
ftr-316	770	17	of	of	ADP
ftr-316	770	18	services	service	NOUN
ftr-316	770	19	and	and	CCONJ
ftr-316	770	20	a	a	DET
ftr-316	770	21	know	know	NOUN
ftr-316	770	22	-	-	PUNCT
ftr-316	770	23	how	how	NOUN
ftr-316	770	24	contract	contract	NOUN
ftr-316	770	25	.	.	PUNCT
ftr-316	771	1	231	231	NUM
ftr-316	771	2	.	.	PUNCT
ftr-316	772	1	see	see	VERB
ftr-316	772	2	chile	chile	PROPN
ftr-316	772	3	-	-	PUNCT
ftr-316	772	4	u.s	u.s	PROPN
ftr-316	772	5	.	.	PROPN
ftr-316	772	6	tax	tax	NOUN
ftr-316	772	7	treaty	treaty	NOUN
ftr-316	772	8	,	,	PUNCT
ftr-316	772	9	supra	supra	PROPN
ftr-316	772	10	note	note	PROPN
ftr-316	772	11	36	36	NUM
ftr-316	772	12	,	,	PUNCT
ftr-316	772	13	protocol	protocol	NOUN
ftr-316	772	14	,	,	PUNCT
ftr-316	772	15	¶	¶	PROPN
ftr-316	772	16	15	15	NUM
ftr-316	772	17	.	.	PUNCT
ftr-316	773	1	232	232	NUM
ftr-316	773	2	.	.	PUNCT
ftr-316	774	1	oecd	oecd	PROPN
ftr-316	774	2	tpa	tpa	PROPN
ftr-316	774	3	,	,	PUNCT
ftr-316	774	4	supra	supra	PROPN
ftr-316	774	5	note	note	PROPN
ftr-316	774	6	138	138	NUM
ftr-316	774	7	,	,	PUNCT
ftr-316	774	8	cmt	cmt	PROPN
ftr-316	774	9	.	.	PROPN
ftr-316	774	10	11.5	11.5	NUM
ftr-316	774	11	on	on	ADP
ftr-316	774	12	art	art	NOUN
ftr-316	774	13	.	.	PUNCT
ftr-316	775	1	12	12	NUM
ftr-316	775	2	.	.	X
ftr-316	775	3	78	78	NUM
ftr-316	775	4	florida	florida	PROPN
ftr-316	775	5	tax	tax	NOUN
ftr-316	775	6	review	review	NOUN
ftr-316	775	7	[	[	X
ftr-316	775	8	vol.13:2	vol.13:2	NOUN
ftr-316	775	9	property	property	NOUN
ftr-316	775	10	but	but	CCONJ
ftr-316	775	11	rather	rather	ADV
ftr-316	775	12	payment	payment	NOUN
ftr-316	775	13	for	for	ADP
ftr-316	775	14	the	the	DET
ftr-316	775	15	full	full	ADJ
ftr-316	775	16	property	property	NOUN
ftr-316	775	17	of	of	ADP
ftr-316	775	18	the	the	DET
ftr-316	775	19	assets	asset	NOUN
ftr-316	775	20	.	.	PUNCT
ftr-316	776	1	in	in	ADP
ftr-316	776	2	this	this	DET
ftr-316	776	3	case	case	NOUN
ftr-316	776	4	,	,	PUNCT
ftr-316	776	5	article	article	NOUN
ftr-316	776	6	7	7	NUM
ftr-316	776	7	(	(	PUNCT
ftr-316	776	8	business	business	NOUN
ftr-316	776	9	income	income	NOUN
ftr-316	776	10	)	)	PUNCT
ftr-316	776	11	or	or	CCONJ
ftr-316	776	12	article	article	NOUN
ftr-316	776	13	13	13	NUM
ftr-316	776	14	(	(	PUNCT
ftr-316	776	15	capital	capital	NOUN
ftr-316	776	16	gain	gain	NOUN
ftr-316	776	17	)	)	PUNCT
ftr-316	776	18	will	will	AUX
ftr-316	776	19	apply.233	apply.233	VERB
ftr-316	776	20	however	however	ADV
ftr-316	776	21	,	,	PUNCT
ftr-316	776	22	it	it	PRON
ftr-316	776	23	is	be	AUX
ftr-316	776	24	important	important	ADJ
ftr-316	776	25	to	to	PART
ftr-316	776	26	consider	consider	VERB
ftr-316	776	27	that	that	DET
ftr-316	776	28	gain	gain	NOUN
ftr-316	776	29	derived	derive	VERB
ftr-316	776	30	from	from	ADP
ftr-316	776	31	the	the	DET
ftr-316	776	32	sale	sale	NOUN
ftr-316	776	33	of	of	ADP
ftr-316	776	34	intellectual	intellectual	ADJ
ftr-316	776	35	property	property	NOUN
ftr-316	776	36	is	be	AUX
ftr-316	776	37	treated	treat	VERB
ftr-316	776	38	as	as	ADP
ftr-316	776	39	a	a	DET
ftr-316	776	40	royalty	royalty	NOUN
ftr-316	776	41	if	if	SCONJ
ftr-316	776	42	it	it	PRON
ftr-316	776	43	is	be	AUX
ftr-316	776	44	recognized	recognize	VERB
ftr-316	776	45	on	on	ADP
ftr-316	776	46	receipt	receipt	NOUN
ftr-316	776	47	of	of	ADP
ftr-316	776	48	a	a	DET
ftr-316	776	49	payment	payment	NOUN
ftr-316	776	50	“	"	PUNCT
ftr-316	776	51	contingent	contingent	NOUN
ftr-316	776	52	on	on	ADP
ftr-316	776	53	the	the	DET
ftr-316	776	54	productivity	productivity	NOUN
ftr-316	776	55	,	,	PUNCT
ftr-316	776	56	use	use	NOUN
ftr-316	776	57	,	,	PUNCT
ftr-316	776	58	or	or	CCONJ
ftr-316	776	59	disposition	disposition	NOUN
ftr-316	776	60	of	of	ADP
ftr-316	776	61	the	the	DET
ftr-316	776	62	property	property	NOUN
ftr-316	776	63	.	.	PUNCT
ftr-316	777	1	”234	”234	ADP
ftr-316	777	2	this	this	DET
ftr-316	777	3	provision	provision	NOUN
ftr-316	777	4	is	be	AUX
ftr-316	777	5	consistent	consistent	ADJ
ftr-316	777	6	with	with	ADP
ftr-316	777	7	u.s	u.s	PROPN
ftr-316	777	8	.	.	PROPN
ftr-316	777	9	regulations	regulation	NOUN
ftr-316	777	10	that	that	PRON
ftr-316	777	11	mandate	mandate	VERB
ftr-316	777	12	that	that	SCONJ
ftr-316	777	13	contingent	contingent	ADJ
ftr-316	777	14	payments	payment	NOUN
ftr-316	777	15	for	for	ADP
ftr-316	777	16	the	the	DET
ftr-316	777	17	u.s	u.s	PROPN
ftr-316	777	18	.	.	PROPN
ftr-316	777	19	owner	owner	NOUN
ftr-316	777	20	of	of	ADP
ftr-316	777	21	the	the	DET
ftr-316	777	22	intellectual	intellectual	ADJ
ftr-316	777	23	property	property	NOUN
ftr-316	777	24	must	must	AUX
ftr-316	777	25	be	be	AUX
ftr-316	777	26	calculated	calculate	VERB
ftr-316	777	27	with	with	ADP
ftr-316	777	28	due	due	ADJ
ftr-316	777	29	regard	regard	NOUN
ftr-316	777	30	to	to	ADP
ftr-316	777	31	the	the	DET
ftr-316	777	32	appropriate	appropriate	ADJ
ftr-316	777	33	charge	charge	NOUN
ftr-316	777	34	determined	determine	VERB
ftr-316	777	35	in	in	ADP
ftr-316	777	36	accordance	accordance	NOUN
ftr-316	777	37	with	with	ADP
ftr-316	777	38	section	section	NOUN
ftr-316	777	39	482	482	NUM
ftr-316	777	40	and	and	CCONJ
ftr-316	777	41	the	the	DET
ftr-316	777	42	regulations	regulation	NOUN
ftr-316	777	43	thereunder.235	thereunder.235	VERB
ftr-316	777	44	as	as	SCONJ
ftr-316	777	45	mentioned	mention	VERB
ftr-316	777	46	above	above	ADV
ftr-316	777	47	,	,	PUNCT
ftr-316	777	48	the	the	DET
ftr-316	777	49	term	term	NOUN
ftr-316	777	50	“	"	PUNCT
ftr-316	777	51	beneficial	beneficial	ADJ
ftr-316	777	52	owner”236	owner”236	NOUN
ftr-316	777	53	is	be	AUX
ftr-316	777	54	not	not	PART
ftr-316	777	55	defined	define	VERB
ftr-316	777	56	in	in	ADP
ftr-316	777	57	the	the	DET
ftr-316	777	58	treaty	treaty	NOUN
ftr-316	777	59	;	;	PUNCT
ftr-316	777	60	however	however	ADV
ftr-316	777	61	,	,	PUNCT
ftr-316	777	62	the	the	DET
ftr-316	777	63	oecd	oecd	PROPN
ftr-316	777	64	commentaries	commentary	NOUN
ftr-316	777	65	on	on	ADP
ftr-316	777	66	article	article	NOUN
ftr-316	777	67	10	10	NUM
ftr-316	777	68	on	on	ADP
ftr-316	777	69	dividends	dividend	NOUN
ftr-316	777	70	are	be	AUX
ftr-316	777	71	also	also	ADV
ftr-316	777	72	applicable	applicable	ADJ
ftr-316	777	73	in	in	ADP
ftr-316	777	74	this	this	DET
ftr-316	777	75	case	case	NOUN
ftr-316	777	76	and	and	CCONJ
ftr-316	777	77	make	make	VERB
ftr-316	777	78	clear	clear	ADJ
ftr-316	777	79	that	that	SCONJ
ftr-316	777	80	this	this	DET
ftr-316	777	81	term	term	NOUN
ftr-316	777	82	must	must	AUX
ftr-316	777	83	be	be	AUX
ftr-316	777	84	interpreted	interpret	VERB
ftr-316	777	85	“	"	PUNCT
ftr-316	777	86	in	in	ADP
ftr-316	777	87	its	its	PRON
ftr-316	777	88	context	context	NOUN
ftr-316	777	89	and	and	CCONJ
ftr-316	777	90	in	in	ADP
ftr-316	777	91	light	light	NOUN
ftr-316	777	92	of	of	ADP
ftr-316	777	93	the	the	DET
ftr-316	777	94	object	object	NOUN
ftr-316	777	95	and	and	CCONJ
ftr-316	777	96	purposes	purpose	NOUN
ftr-316	777	97	of	of	ADP
ftr-316	777	98	the	the	DET
ftr-316	777	99	convention	convention	NOUN
ftr-316	777	100	,	,	PUNCT
ftr-316	777	101	including	include	VERB
ftr-316	777	102	avoiding	avoid	VERB
ftr-316	777	103	double	double	ADJ
ftr-316	777	104	taxation	taxation	NOUN
ftr-316	777	105	and	and	CCONJ
ftr-316	777	106	preventing	prevent	VERB
ftr-316	777	107	fiscal	fiscal	ADJ
ftr-316	777	108	evasion	evasion	NOUN
ftr-316	777	109	and	and	CCONJ
ftr-316	777	110	avoidance	avoidance	NOUN
ftr-316	777	111	.	.	PUNCT
ftr-316	777	112	”237	”237	PUNCT
ftr-316	778	1	notwithstanding	notwithstanding	ADP
ftr-316	778	2	the	the	DET
ftr-316	778	3	limited	limited	ADJ
ftr-316	778	4	right	right	NOUN
ftr-316	778	5	of	of	ADP
ftr-316	778	6	taxation	taxation	NOUN
ftr-316	778	7	granted	grant	VERB
ftr-316	778	8	to	to	ADP
ftr-316	778	9	the	the	DET
ftr-316	778	10	source	source	NOUN
ftr-316	778	11	country	country	NOUN
ftr-316	778	12	(	(	PUNCT
ftr-316	778	13	i.e.	i.e.	X
ftr-316	778	14	,	,	PUNCT
ftr-316	778	15	chile	chile	PROPN
ftr-316	778	16	)	)	PUNCT
ftr-316	778	17	,	,	PUNCT
ftr-316	778	18	if	if	SCONJ
ftr-316	778	19	the	the	DET
ftr-316	778	20	beneficial	beneficial	ADJ
ftr-316	778	21	owner	owner	NOUN
ftr-316	778	22	of	of	ADP
ftr-316	778	23	the	the	DET
ftr-316	778	24	royalty	royalty	NOUN
ftr-316	778	25	conducts	conduct	NOUN
ftr-316	778	26	business	business	NOUN
ftr-316	778	27	in	in	ADP
ftr-316	778	28	the	the	DET
ftr-316	778	29	other	other	ADJ
ftr-316	778	30	contracting	contracting	NOUN
ftr-316	778	31	state	state	NOUN
ftr-316	778	32	(	(	PUNCT
ftr-316	778	33	i.e.	i.e.	X
ftr-316	778	34	,	,	PUNCT
ftr-316	778	35	the	the	DET
ftr-316	778	36	united	united	PROPN
ftr-316	778	37	states	states	PROPN
ftr-316	778	38	)	)	PUNCT
ftr-316	778	39	through	through	ADP
ftr-316	778	40	a	a	DET
ftr-316	778	41	permanent	permanent	ADJ
ftr-316	778	42	establishment	establishment	NOUN
ftr-316	778	43	and	and	CCONJ
ftr-316	778	44	the	the	DET
ftr-316	778	45	right	right	NOUN
ftr-316	778	46	of	of	ADP
ftr-316	778	47	property	property	NOUN
ftr-316	778	48	with	with	ADP
ftr-316	778	49	respect	respect	NOUN
ftr-316	778	50	to	to	ADP
ftr-316	778	51	which	which	PRON
ftr-316	778	52	the	the	DET
ftr-316	778	53	royalties	royalty	NOUN
ftr-316	778	54	if	if	SCONJ
ftr-316	778	55	paid	pay	VERB
ftr-316	778	56	are	be	AUX
ftr-316	778	57	effectively	effectively	ADV
ftr-316	778	58	connected	connect	VERB
ftr-316	778	59	with	with	ADP
ftr-316	778	60	this	this	DET
ftr-316	778	61	pe	pe	NOUN
ftr-316	778	62	,	,	PUNCT
ftr-316	778	63	the	the	DET
ftr-316	778	64	provisions	provision	NOUN
ftr-316	778	65	of	of	ADP
ftr-316	778	66	article	article	NOUN
ftr-316	778	67	7	7	NUM
ftr-316	778	68	will	will	AUX
ftr-316	778	69	apply	apply	VERB
ftr-316	778	70	,	,	PUNCT
ftr-316	778	71	and	and	CCONJ
ftr-316	778	72	therefore	therefore	ADV
ftr-316	778	73	such	such	ADJ
ftr-316	778	74	royalties	royalty	NOUN
ftr-316	778	75	will	will	AUX
ftr-316	778	76	be	be	AUX
ftr-316	778	77	taxed	tax	VERB
ftr-316	778	78	under	under	ADP
ftr-316	778	79	the	the	DET
ftr-316	778	80	general	general	ADJ
ftr-316	778	81	tax	tax	NOUN
ftr-316	778	82	rates	rate	NOUN
ftr-316	778	83	of	of	ADP
ftr-316	778	84	the	the	DET
ftr-316	778	85	united	united	ADJ
ftr-316	778	86	states.238	states.238	PROPN
ftr-316	778	87	as	as	ADP
ftr-316	778	88	with	with	ADP
ftr-316	778	89	interest	interest	NOUN
ftr-316	778	90	,	,	PUNCT
ftr-316	778	91	the	the	DET
ftr-316	778	92	treaty	treaty	NOUN
ftr-316	778	93	provides	provide	VERB
ftr-316	778	94	that	that	SCONJ
ftr-316	778	95	if	if	SCONJ
ftr-316	778	96	prices	price	NOUN
ftr-316	778	97	charged	charge	VERB
ftr-316	778	98	in	in	ADP
ftr-316	778	99	royalties	royalty	NOUN
ftr-316	778	100	between	between	ADP
ftr-316	778	101	parties	party	NOUN
ftr-316	778	102	with	with	ADP
ftr-316	778	103	a	a	DET
ftr-316	778	104	special	special	ADJ
ftr-316	778	105	relationship239	relationship239	PROPN
ftr-316	778	106	are	be	AUX
ftr-316	778	107	not	not	PART
ftr-316	778	108	based	base	VERB
ftr-316	778	109	on	on	ADP
ftr-316	778	110	an	an	DET
ftr-316	778	111	233	233	NUM
ftr-316	778	112	.	.	PUNCT
ftr-316	779	1	oecd	oecd	PROPN
ftr-316	779	2	tpa	tpa	PROPN
ftr-316	779	3	,	,	PUNCT
ftr-316	779	4	supra	supra	PROPN
ftr-316	779	5	note	note	PROPN
ftr-316	779	6	138	138	NUM
ftr-316	779	7	,	,	PUNCT
ftr-316	779	8	cmt	cmt	PROPN
ftr-316	779	9	.	.	PROPN
ftr-316	779	10	8.2	8.2	NUM
ftr-316	779	11	on	on	ADP
ftr-316	779	12	art	art	NOUN
ftr-316	779	13	.	.	PUNCT
ftr-316	780	1	12	12	NUM
ftr-316	780	2	.	.	X
ftr-316	781	1	234	234	NUM
ftr-316	781	2	.	.	PUNCT
ftr-316	782	1	chile	chile	PROPN
ftr-316	782	2	-	-	PUNCT
ftr-316	782	3	u.s	u.s	PROPN
ftr-316	782	4	.	.	PROPN
ftr-316	782	5	tax	tax	NOUN
ftr-316	782	6	treaty	treaty	NOUN
ftr-316	783	1	,	,	PUNCT
ftr-316	783	2	supra	supra	PROPN
ftr-316	783	3	note	note	PROPN
ftr-316	783	4	36	36	NUM
ftr-316	783	5	,	,	PUNCT
ftr-316	783	6	art	art	NOUN
ftr-316	783	7	.	.	PUNCT
ftr-316	784	1	12	12	NUM
ftr-316	784	2	,	,	PUNCT
ftr-316	784	3	¶	¶	NOUN
ftr-316	784	4	3(b	3(b	NUM
ftr-316	784	5	)	)	PUNCT
ftr-316	784	6	.	.	PUNCT
ftr-316	785	1	235	235	NUM
ftr-316	785	2	.	.	PUNCT
ftr-316	785	3	i.r.c	i.r.c	NOUN
ftr-316	785	4	.	.	PUNCT
ftr-316	786	1	§	§	PROPN
ftr-316	786	2	482	482	NUM
ftr-316	786	3	provides	provide	VERB
ftr-316	786	4	that	that	SCONJ
ftr-316	786	5	“	"	PUNCT
ftr-316	786	6	[	[	X
ftr-316	786	7	i]n	i]n	VERB
ftr-316	786	8	the	the	DET
ftr-316	786	9	case	case	NOUN
ftr-316	786	10	of	of	ADP
ftr-316	786	11	any	any	DET
ftr-316	786	12	transfer	transfer	NOUN
ftr-316	786	13	(	(	PUNCT
ftr-316	786	14	or	or	CCONJ
ftr-316	786	15	license	license	NOUN
ftr-316	786	16	)	)	PUNCT
ftr-316	786	17	of	of	ADP
ftr-316	786	18	intangible	intangible	ADJ
ftr-316	786	19	property	property	NOUN
ftr-316	786	20	.	.	PUNCT
ftr-316	786	21	.	.	PUNCT
ftr-316	787	1	.	.	PUNCT
ftr-316	787	2	,	,	PUNCT
ftr-316	787	3	the	the	DET
ftr-316	787	4	income	income	NOUN
ftr-316	787	5	with	with	ADP
ftr-316	787	6	respect	respect	NOUN
ftr-316	787	7	to	to	ADP
ftr-316	787	8	such	such	ADJ
ftr-316	787	9	transfer	transfer	NOUN
ftr-316	787	10	or	or	CCONJ
ftr-316	787	11	license	license	NOUN
ftr-316	787	12	shall	shall	AUX
ftr-316	787	13	be	be	AUX
ftr-316	787	14	commensurate	commensurate	ADJ
ftr-316	787	15	with	with	ADP
ftr-316	787	16	the	the	DET
ftr-316	787	17	income	income	NOUN
ftr-316	787	18	attributable	attributable	ADJ
ftr-316	787	19	to	to	ADP
ftr-316	787	20	the	the	DET
ftr-316	787	21	intangible	intangible	NOUN
ftr-316	787	22	.	.	PUNCT
ftr-316	787	23	”	"	PUNCT
ftr-316	788	1	see	see	VERB
ftr-316	788	2	also	also	ADV
ftr-316	788	3	reg	reg	VERB
ftr-316	788	4	.	.	PUNCT
ftr-316	789	1	§	§	PROPN
ftr-316	789	2	1.367(d)-1t(c)(1	1.367(d)-1t(c)(1	NUM
ftr-316	789	3	)	)	PUNCT
ftr-316	789	4	.	.	PUNCT
ftr-316	790	1	236	236	NUM
ftr-316	790	2	.	.	PUNCT
ftr-316	791	1	this	this	PRON
ftr-316	791	2	is	be	AUX
ftr-316	791	3	a	a	DET
ftr-316	791	4	topic	topic	NOUN
ftr-316	791	5	of	of	ADP
ftr-316	791	6	much	much	ADJ
ftr-316	791	7	controversy	controversy	NOUN
ftr-316	791	8	.	.	PUNCT
ftr-316	792	1	for	for	ADP
ftr-316	792	2	instance	instance	NOUN
ftr-316	792	3	,	,	PUNCT
ftr-316	792	4	in	in	ADP
ftr-316	792	5	the	the	DET
ftr-316	792	6	canadian	canadian	PROPN
ftr-316	792	7	prevost	prevost	PROPN
ftr-316	792	8	car	car	PROPN
ftr-316	792	9	inc	inc	PROPN
ftr-316	792	10	.	.	PROPN
ftr-316	792	11	case	case	PROPN
ftr-316	792	12	,	,	PUNCT
ftr-316	792	13	two	two	NUM
ftr-316	792	14	e.u	e.u	PROPN
ftr-316	792	15	.	.	PUNCT
ftr-316	792	16	members	member	NOUN
ftr-316	792	17	established	establish	VERB
ftr-316	792	18	a	a	DET
ftr-316	792	19	subsidiary	subsidiary	NOUN
ftr-316	792	20	in	in	ADP
ftr-316	792	21	a	a	DET
ftr-316	792	22	third	third	ADJ
ftr-316	792	23	e.u	e.u	PROPN
ftr-316	792	24	.	.	PROPN
ftr-316	792	25	member	member	NOUN
ftr-316	792	26	to	to	PART
ftr-316	792	27	invest	invest	VERB
ftr-316	792	28	in	in	ADP
ftr-316	792	29	a	a	DET
ftr-316	792	30	non	non	ADJ
ftr-316	792	31	-	-	ADJ
ftr-316	792	32	e.u	e.u	PROPN
ftr-316	792	33	.	.	PROPN
ftr-316	792	34	member	member	NOUN
ftr-316	792	35	(	(	PUNCT
ftr-316	792	36	a	a	DET
ftr-316	792	37	swedish	swedish	ADJ
ftr-316	792	38	company	company	NOUN
ftr-316	792	39	and	and	CCONJ
ftr-316	792	40	a	a	DET
ftr-316	792	41	british	british	ADJ
ftr-316	792	42	company	company	NOUN
ftr-316	792	43	established	establish	VERB
ftr-316	792	44	a	a	DET
ftr-316	792	45	subsidiary	subsidiary	NOUN
ftr-316	792	46	in	in	ADP
ftr-316	792	47	the	the	DET
ftr-316	792	48	netherlands	netherlands	PROPN
ftr-316	792	49	that	that	PRON
ftr-316	792	50	later	later	ADV
ftr-316	792	51	invested	invest	VERB
ftr-316	792	52	in	in	ADP
ftr-316	792	53	canada	canada	PROPN
ftr-316	792	54	)	)	PUNCT
ftr-316	792	55	.	.	PUNCT
ftr-316	793	1	the	the	DET
ftr-316	793	2	court	court	NOUN
ftr-316	793	3	examined	examine	VERB
ftr-316	793	4	the	the	DET
ftr-316	793	5	meaning	meaning	NOUN
ftr-316	793	6	of	of	ADP
ftr-316	793	7	“	"	PUNCT
ftr-316	793	8	beneficial	beneficial	ADJ
ftr-316	793	9	owner	owner	NOUN
ftr-316	793	10	”	"	PUNCT
ftr-316	793	11	under	under	ADP
ftr-316	793	12	the	the	DET
ftr-316	793	13	canada	canada	PROPN
ftr-316	793	14	-	-	PUNCT
ftr-316	793	15	netherlands	netherlands	PROPN
ftr-316	793	16	tax	tax	PROPN
ftr-316	793	17	treaty	treaty	NOUN
ftr-316	793	18	.	.	PUNCT
ftr-316	794	1	the	the	DET
ftr-316	794	2	tax	tax	NOUN
ftr-316	794	3	court	court	NOUN
ftr-316	794	4	of	of	ADP
ftr-316	794	5	canada	canada	PROPN
ftr-316	794	6	ruled	rule	VERB
ftr-316	794	7	that	that	SCONJ
ftr-316	794	8	if	if	SCONJ
ftr-316	794	9	the	the	DET
ftr-316	794	10	beneficial	beneficial	ADJ
ftr-316	794	11	owner	owner	NOUN
ftr-316	794	12	of	of	ADP
ftr-316	794	13	a	a	DET
ftr-316	794	14	dividend	dividend	NOUN
ftr-316	794	15	is	be	AUX
ftr-316	794	16	the	the	DET
ftr-316	794	17	person	person	NOUN
ftr-316	794	18	who	who	PRON
ftr-316	794	19	assumes	assume	VERB
ftr-316	794	20	and	and	CCONJ
ftr-316	794	21	enjoys	enjoy	VERB
ftr-316	794	22	all	all	PRON
ftr-316	794	23	of	of	ADP
ftr-316	794	24	the	the	DET
ftr-316	794	25	attributes	attribute	NOUN
ftr-316	794	26	of	of	ADP
ftr-316	794	27	ownership	ownership	NOUN
ftr-316	794	28	of	of	ADP
ftr-316	794	29	that	that	DET
ftr-316	794	30	dividend	dividend	NOUN
ftr-316	794	31	,	,	PUNCT
ftr-316	794	32	including	include	VERB
ftr-316	794	33	control	control	NOUN
ftr-316	794	34	of	of	ADP
ftr-316	794	35	the	the	DET
ftr-316	794	36	dividend	dividend	NOUN
ftr-316	794	37	received	receive	VERB
ftr-316	794	38	,	,	PUNCT
ftr-316	794	39	tax	tax	NOUN
ftr-316	794	40	benefits	benefit	NOUN
ftr-316	794	41	can	can	AUX
ftr-316	794	42	be	be	AUX
ftr-316	794	43	granted	grant	VERB
ftr-316	794	44	to	to	ADP
ftr-316	794	45	the	the	DET
ftr-316	794	46	holding	hold	VERB
ftr-316	794	47	company	company	NOUN
ftr-316	794	48	in	in	ADP
ftr-316	794	49	the	the	DET
ftr-316	794	50	netherlands	netherlands	PROPN
ftr-316	794	51	.	.	PUNCT
ftr-316	795	1	prévost	prévost	PROPN
ftr-316	795	2	car	car	PROPN
ftr-316	795	3	inc	inc	PROPN
ftr-316	795	4	.	.	PROPN
ftr-316	796	1	v.	v.	PROPN
ftr-316	796	2	canada	canada	PROPN
ftr-316	796	3	,	,	PUNCT
ftr-316	796	4	[	[	X
ftr-316	796	5	2008	2008	NUM
ftr-316	796	6	]	]	SYM
ftr-316	796	7	2008	2008	NUM
ftr-316	796	8	carswellnat	carswellnat	PROPN
ftr-316	796	9	1114	1114	NUM
ftr-316	796	10	,	,	PUNCT
ftr-316	796	11	2008	2008	NUM
ftr-316	796	12	tcc	tcc	NOUN
ftr-316	796	13	231	231	NUM
ftr-316	796	14	(	(	PUNCT
ftr-316	796	15	can	can	AUX
ftr-316	796	16	.	.	PUNCT
ftr-316	796	17	)	)	PUNCT
ftr-316	796	18	.	.	PUNCT
ftr-316	797	1	237	237	NUM
ftr-316	797	2	.	.	PUNCT
ftr-316	798	1	oecd	oecd	PROPN
ftr-316	798	2	comm	comm	NOUN
ftr-316	798	3	.	.	PUNCT
ftr-316	799	1	on	on	ADP
ftr-316	799	2	fiscal	fiscal	ADJ
ftr-316	799	3	affairs	affair	NOUN
ftr-316	799	4	,	,	PUNCT
ftr-316	799	5	supra	supra	PROPN
ftr-316	799	6	note	note	NOUN
ftr-316	799	7	186	186	NUM
ftr-316	799	8	,	,	PUNCT
ftr-316	799	9	cmt	cmt	PROPN
ftr-316	799	10	.	.	PROPN
ftr-316	799	11	12	12	NUM
ftr-316	799	12	on	on	ADP
ftr-316	799	13	art	art	NOUN
ftr-316	799	14	.	.	PUNCT
ftr-316	800	1	10	10	NUM
ftr-316	800	2	,	,	PUNCT
ftr-316	800	3	is	be	AUX
ftr-316	800	4	also	also	ADV
ftr-316	800	5	applicable	applicable	ADJ
ftr-316	800	6	to	to	ADP
ftr-316	800	7	interest	interest	NOUN
ftr-316	800	8	and	and	CCONJ
ftr-316	800	9	dividends	dividend	NOUN
ftr-316	800	10	.	.	PUNCT
ftr-316	801	1	238	238	NUM
ftr-316	801	2	.	.	PUNCT
ftr-316	801	3	chile	chile	PROPN
ftr-316	801	4	-	-	PUNCT
ftr-316	801	5	u.s	u.s	PROPN
ftr-316	801	6	.	.	PROPN
ftr-316	801	7	tax	tax	NOUN
ftr-316	801	8	treaty	treaty	NOUN
ftr-316	801	9	,	,	PUNCT
ftr-316	801	10	supra	supra	PROPN
ftr-316	801	11	note	note	PROPN
ftr-316	801	12	36	36	NUM
ftr-316	801	13	,	,	PUNCT
ftr-316	801	14	art	art	NOUN
ftr-316	801	15	.	.	PUNCT
ftr-316	802	1	12	12	NUM
ftr-316	802	2	,	,	PUNCT
ftr-316	802	3	¶	¶	NOUN
ftr-316	802	4	4	4	NUM
ftr-316	802	5	.	.	NOUN
ftr-316	802	6	239	239	NUM
ftr-316	802	7	.	.	PUNCT
ftr-316	803	1	according	accord	VERB
ftr-316	803	2	to	to	ADP
ftr-316	803	3	the	the	DET
ftr-316	803	4	oecd	oecd	PROPN
ftr-316	803	5	comm	comm	NOUN
ftr-316	803	6	.	.	PUNCT
ftr-316	804	1	on	on	ADP
ftr-316	804	2	fiscal	fiscal	ADJ
ftr-316	804	3	affairs	affair	NOUN
ftr-316	804	4	,	,	PUNCT
ftr-316	804	5	supra	supra	PROPN
ftr-316	804	6	note	note	NOUN
ftr-316	804	7	186	186	NUM
ftr-316	804	8	,	,	PUNCT
ftr-316	804	9	cmt	cmt	PROPN
ftr-316	804	10	.	.	PROPN
ftr-316	804	11	24	24	NUM
ftr-316	804	12	on	on	ADP
ftr-316	804	13	art	art	NOUN
ftr-316	804	14	.	.	PUNCT
ftr-316	805	1	12	12	NUM
ftr-316	805	2	,	,	PUNCT
ftr-316	805	3	the	the	DET
ftr-316	805	4	term	term	NOUN
ftr-316	805	5	“	"	PUNCT
ftr-316	805	6	special	special	ADJ
ftr-316	805	7	relationship	relationship	NOUN
ftr-316	805	8	”	"	PUNCT
ftr-316	805	9	includes	include	VERB
ftr-316	805	10	relationships	relationship	NOUN
ftr-316	805	11	based	base	VERB
ftr-316	805	12	on	on	ADP
ftr-316	805	13	2012	2012	NUM
ftr-316	805	14	]	]	PUNCT
ftr-316	805	15	u.s	u.s	PROPN
ftr-316	805	16	.	.	PROPN
ftr-316	805	17	and	and	CCONJ
ftr-316	805	18	chile	chile	PROPN
ftr-316	805	19	tax	tax	NOUN
ftr-316	805	20	treaty	treaty	NOUN
ftr-316	805	21	79	79	NUM
ftr-316	805	22	arm	arm	NOUN
ftr-316	805	23	’s	’s	PART
ftr-316	805	24	length	length	NOUN
ftr-316	805	25	price	price	NOUN
ftr-316	805	26	,	,	PUNCT
ftr-316	805	27	the	the	DET
ftr-316	805	28	excess	excess	NOUN
ftr-316	805	29	can	can	AUX
ftr-316	805	30	be	be	AUX
ftr-316	805	31	taxable	taxable	ADJ
ftr-316	805	32	under	under	ADP
ftr-316	805	33	the	the	DET
ftr-316	805	34	laws	law	NOUN
ftr-316	805	35	of	of	ADP
ftr-316	805	36	the	the	DET
ftr-316	805	37	contracting	contracting	NOUN
ftr-316	805	38	states	state	NOUN
ftr-316	805	39	with	with	ADP
ftr-316	805	40	due	due	ADJ
ftr-316	805	41	regard	regard	NOUN
ftr-316	805	42	to	to	ADP
ftr-316	805	43	other	other	ADJ
ftr-316	805	44	articles	article	NOUN
ftr-316	805	45	of	of	ADP
ftr-316	805	46	the	the	DET
ftr-316	805	47	treaty.240	treaty.240	NOUN
ftr-316	805	48	a	a	DET
ftr-316	805	49	current	current	ADJ
ftr-316	805	50	controversy	controversy	NOUN
ftr-316	805	51	related	relate	VERB
ftr-316	805	52	to	to	ADP
ftr-316	805	53	this	this	DET
ftr-316	805	54	topic	topic	NOUN
ftr-316	805	55	is	be	AUX
ftr-316	805	56	cost	cost	NOUN
ftr-316	805	57	sharing	sharing	NOUN
ftr-316	805	58	agreements	agreement	NOUN
ftr-316	805	59	(	(	PUNCT
ftr-316	805	60	“	"	PUNCT
ftr-316	805	61	csas	csa	NOUN
ftr-316	805	62	”	"	PUNCT
ftr-316	805	63	)	)	PUNCT
ftr-316	805	64	.	.	PUNCT
ftr-316	806	1	these	these	DET
ftr-316	806	2	agreements	agreement	NOUN
ftr-316	806	3	consist	consist	VERB
ftr-316	806	4	of	of	ADP
ftr-316	806	5	a	a	DET
ftr-316	806	6	contract	contract	NOUN
ftr-316	806	7	signed	sign	VERB
ftr-316	806	8	by	by	ADP
ftr-316	806	9	two	two	NUM
ftr-316	806	10	or	or	CCONJ
ftr-316	806	11	more	more	ADJ
ftr-316	806	12	parties	party	NOUN
ftr-316	806	13	to	to	PART
ftr-316	806	14	participate	participate	VERB
ftr-316	806	15	in	in	ADP
ftr-316	806	16	the	the	DET
ftr-316	806	17	costs	cost	NOUN
ftr-316	806	18	and	and	CCONJ
ftr-316	806	19	risks	risk	NOUN
ftr-316	806	20	related	relate	VERB
ftr-316	806	21	to	to	ADP
ftr-316	806	22	the	the	DET
ftr-316	806	23	development	development	NOUN
ftr-316	806	24	,	,	PUNCT
ftr-316	806	25	production	production	NOUN
ftr-316	806	26	,	,	PUNCT
ftr-316	806	27	and	and	CCONJ
ftr-316	806	28	procurement	procurement	NOUN
ftr-316	806	29	of	of	ADP
ftr-316	806	30	assets	asset	NOUN
ftr-316	806	31	,	,	PUNCT
ftr-316	806	32	services	service	NOUN
ftr-316	806	33	,	,	PUNCT
ftr-316	806	34	or	or	CCONJ
ftr-316	806	35	rights	right	NOUN
ftr-316	806	36	,	,	PUNCT
ftr-316	806	37	intended	intend	VERB
ftr-316	806	38	to	to	PART
ftr-316	806	39	determine	determine	VERB
ftr-316	806	40	each	each	DET
ftr-316	806	41	party	party	NOUN
ftr-316	806	42	’s	’s	PART
ftr-316	806	43	share	share	NOUN
ftr-316	806	44	of	of	ADP
ftr-316	806	45	the	the	DET
ftr-316	806	46	assets	asset	NOUN
ftr-316	806	47	,	,	PUNCT
ftr-316	806	48	services	service	NOUN
ftr-316	806	49	,	,	PUNCT
ftr-316	806	50	or	or	CCONJ
ftr-316	806	51	rights	right	NOUN
ftr-316	806	52	arising	arise	VERB
ftr-316	806	53	from	from	ADP
ftr-316	806	54	that	that	PRON
ftr-316	806	55	agreement.241	agreement.241	NOUN
ftr-316	806	56	csas	csa	NOUN
ftr-316	806	57	have	have	VERB
ftr-316	806	58	the	the	DET
ftr-316	806	59	benefit	benefit	NOUN
ftr-316	806	60	that	that	SCONJ
ftr-316	806	61	once	once	SCONJ
ftr-316	806	62	the	the	DET
ftr-316	806	63	objective	objective	NOUN
ftr-316	806	64	for	for	ADP
ftr-316	806	65	which	which	PRON
ftr-316	806	66	the	the	DET
ftr-316	806	67	agreement	agreement	NOUN
ftr-316	806	68	was	be	AUX
ftr-316	806	69	signed	sign	VERB
ftr-316	806	70	is	be	AUX
ftr-316	806	71	achieved	achieve	VERB
ftr-316	806	72	,	,	PUNCT
ftr-316	806	73	each	each	PRON
ftr-316	806	74	of	of	ADP
ftr-316	806	75	the	the	DET
ftr-316	806	76	participants	participant	NOUN
ftr-316	806	77	is	be	AUX
ftr-316	806	78	considered	consider	VERB
ftr-316	806	79	to	to	PART
ftr-316	806	80	own	own	VERB
ftr-316	806	81	his	his	PRON
ftr-316	806	82	share	share	NOUN
ftr-316	806	83	,	,	PUNCT
ftr-316	806	84	and	and	CCONJ
ftr-316	806	85	,	,	PUNCT
ftr-316	806	86	therefore	therefore	ADV
ftr-316	806	87	,	,	PUNCT
ftr-316	806	88	no	no	DET
ftr-316	806	89	royalty	royalty	NOUN
ftr-316	806	90	payment	payment	NOUN
ftr-316	806	91	or	or	CCONJ
ftr-316	806	92	other	other	ADJ
ftr-316	806	93	amount	amount	NOUN
ftr-316	806	94	must	must	AUX
ftr-316	806	95	be	be	AUX
ftr-316	806	96	paid	pay	VERB
ftr-316	806	97	to	to	PART
ftr-316	806	98	use	use	VERB
ftr-316	806	99	that	that	DET
ftr-316	806	100	share	share	NOUN
ftr-316	806	101	.	.	PUNCT
ftr-316	807	1	this	this	PRON
ftr-316	807	2	can	can	AUX
ftr-316	807	3	encourage	encourage	VERB
ftr-316	807	4	the	the	DET
ftr-316	807	5	creation	creation	NOUN
ftr-316	807	6	of	of	ADP
ftr-316	807	7	intellectual	intellectual	ADJ
ftr-316	807	8	property	property	NOUN
ftr-316	807	9	in	in	ADP
ftr-316	807	10	different	different	ADJ
ftr-316	807	11	countries	country	NOUN
ftr-316	807	12	and	and	CCONJ
ftr-316	807	13	the	the	DET
ftr-316	807	14	use	use	NOUN
ftr-316	807	15	of	of	ADP
ftr-316	807	16	new	new	ADJ
ftr-316	807	17	technologies	technology	NOUN
ftr-316	807	18	since	since	SCONJ
ftr-316	807	19	csas	csa	NOUN
ftr-316	807	20	are	be	AUX
ftr-316	807	21	usually	usually	ADV
ftr-316	807	22	used	use	VERB
ftr-316	807	23	to	to	PART
ftr-316	807	24	develop	develop	VERB
ftr-316	807	25	intellectual	intellectual	ADJ
ftr-316	807	26	property	property	NOUN
ftr-316	807	27	among	among	ADP
ftr-316	807	28	multinational	multinational	ADJ
ftr-316	807	29	enterprises.242	enterprises.242	PROPN
ftr-316	807	30	nevertheless	nevertheless	ADV
ftr-316	807	31	,	,	PUNCT
ftr-316	807	32	the	the	DET
ftr-316	807	33	conflict	conflict	NOUN
ftr-316	807	34	arises	arise	VERB
ftr-316	807	35	due	due	ADP
ftr-316	807	36	to	to	ADP
ftr-316	807	37	the	the	DET
ftr-316	807	38	use	use	NOUN
ftr-316	807	39	(	(	PUNCT
ftr-316	807	40	or	or	CCONJ
ftr-316	807	41	abuse	abuse	NOUN
ftr-316	807	42	)	)	PUNCT
ftr-316	807	43	of	of	ADP
ftr-316	807	44	csas	csa	NOUN
ftr-316	807	45	to	to	PART
ftr-316	807	46	shift	shift	VERB
ftr-316	807	47	profits	profit	NOUN
ftr-316	807	48	to	to	ADP
ftr-316	807	49	related	related	ADJ
ftr-316	807	50	companies	company	NOUN
ftr-316	807	51	incorporated	incorporate	VERB
ftr-316	807	52	in	in	ADP
ftr-316	807	53	countries	country	NOUN
ftr-316	807	54	with	with	ADP
ftr-316	807	55	lower	low	ADJ
ftr-316	807	56	tax	tax	NOUN
ftr-316	807	57	burdens.243	burdens.243	NOUN
ftr-316	807	58	this	this	PRON
ftr-316	807	59	might	might	AUX
ftr-316	807	60	be	be	AUX
ftr-316	807	61	an	an	DET
ftr-316	807	62	issue	issue	NOUN
ftr-316	807	63	in	in	ADP
ftr-316	807	64	the	the	DET
ftr-316	807	65	chile	chile	PROPN
ftr-316	807	66	-	-	PUNCT
ftr-316	807	67	u.s	u.s	PROPN
ftr-316	807	68	.	.	PROPN
ftr-316	807	69	tax	tax	NOUN
ftr-316	807	70	treaty	treaty	NOUN
ftr-316	807	71	due	due	ADP
ftr-316	807	72	to	to	ADP
ftr-316	807	73	the	the	DET
ftr-316	807	74	disparity	disparity	NOUN
ftr-316	807	75	of	of	ADP
ftr-316	807	76	the	the	DET
ftr-316	807	77	current	current	ADJ
ftr-316	807	78	corporate	corporate	ADJ
ftr-316	807	79	tax	tax	NOUN
ftr-316	807	80	rates	rate	NOUN
ftr-316	807	81	(	(	PUNCT
ftr-316	807	82	35	35	NUM
ftr-316	807	83	percent	percent	NOUN
ftr-316	807	84	for	for	ADP
ftr-316	807	85	the	the	DET
ftr-316	807	86	united	united	PROPN
ftr-316	807	87	states	states	PROPN
ftr-316	807	88	and	and	CCONJ
ftr-316	807	89	20	20	NUM
ftr-316	807	90	percent	percent	NOUN
ftr-316	807	91	for	for	ADP
ftr-316	807	92	chile).244	chile).244	PROPN
ftr-316	807	93	for	for	ADP
ftr-316	807	94	instance	instance	NOUN
ftr-316	807	95	,	,	PUNCT
ftr-316	807	96	in	in	ADP
ftr-316	807	97	xilinx	xilinx	PROPN
ftr-316	807	98	v.	v.	PROPN
ftr-316	807	99	commissioner	commissioner	PROPN
ftr-316	807	100	,	,	PUNCT
ftr-316	807	101	the	the	DET
ftr-316	807	102	u.s	u.s	PROPN
ftr-316	807	103	.	.	PROPN
ftr-316	807	104	court	court	PROPN
ftr-316	807	105	of	of	ADP
ftr-316	807	106	appeals	appeals	PROPN
ftr-316	807	107	(	(	PUNCT
ftr-316	807	108	ninth	ninth	ADJ
ftr-316	807	109	circuit	circuit	NOUN
ftr-316	807	110	)	)	PUNCT
ftr-316	807	111	established	establish	VERB
ftr-316	807	112	that	that	SCONJ
ftr-316	807	113	in	in	ADP
ftr-316	807	114	case	case	NOUN
ftr-316	807	115	of	of	ADP
ftr-316	807	116	conflict	conflict	NOUN
ftr-316	807	117	between	between	ADP
ftr-316	807	118	the	the	DET
ftr-316	807	119	application	application	NOUN
ftr-316	807	120	of	of	ADP
ftr-316	807	121	transfer	transfer	NOUN
ftr-316	807	122	pricing	pricing	NOUN
ftr-316	807	123	rules	rule	NOUN
ftr-316	807	124	and	and	CCONJ
ftr-316	807	125	the	the	DET
ftr-316	807	126	contents	content	NOUN
ftr-316	807	127	of	of	ADP
ftr-316	807	128	the	the	DET
ftr-316	807	129	tax	tax	NOUN
ftr-316	807	130	treaty	treaty	NOUN
ftr-316	807	131	,	,	PUNCT
ftr-316	807	132	the	the	DET
ftr-316	807	133	former	former	ADJ
ftr-316	807	134	takes	take	VERB
ftr-316	807	135	precedence	precedence	NOUN
ftr-316	807	136	over	over	ADP
ftr-316	807	137	the	the	DET
ftr-316	807	138	latter	latter	ADJ
ftr-316	807	139	regarding	regard	VERB
ftr-316	807	140	citizens	citizen	NOUN
ftr-316	807	141	of	of	ADP
ftr-316	807	142	each	each	DET
ftr-316	807	143	country.245	country.245	PROPN
ftr-316	807	144	in	in	ADP
ftr-316	807	145	particular	particular	ADJ
ftr-316	807	146	,	,	PUNCT
ftr-316	807	147	the	the	DET
ftr-316	807	148	u.s	u.s	PROPN
ftr-316	807	149	.	.	PROPN
ftr-316	807	150	court	court	PROPN
ftr-316	807	151	of	of	ADP
ftr-316	807	152	appeals	appeal	NOUN
ftr-316	807	153	held	hold	VERB
ftr-316	807	154	that	that	SCONJ
ftr-316	807	155	related	related	ADJ
ftr-316	807	156	companies	company	NOUN
ftr-316	807	157	established	establish	VERB
ftr-316	807	158	in	in	ADP
ftr-316	807	159	the	the	DET
ftr-316	807	160	united	united	PROPN
ftr-316	807	161	states	states	PROPN
ftr-316	807	162	and	and	CCONJ
ftr-316	807	163	ireland	ireland	PROPN
ftr-316	807	164	(	(	PUNCT
ftr-316	807	165	that	that	PRON
ftr-316	807	166	has	have	VERB
ftr-316	807	167	a	a	DET
ftr-316	807	168	corporate	corporate	ADJ
ftr-316	807	169	tax	tax	NOUN
ftr-316	807	170	rate	rate	NOUN
ftr-316	807	171	of	of	ADP
ftr-316	807	172	12.5	12.5	NUM
ftr-316	807	173	percent	percent	NOUN
ftr-316	807	174	)	)	PUNCT
ftr-316	807	175	in	in	ADP
ftr-316	807	176	a	a	DET
ftr-316	807	177	cost	cost	NOUN
ftr-316	807	178	sharing	sharing	NOUN
ftr-316	807	179	agreement	agreement	NOUN
ftr-316	807	180	to	to	PART
ftr-316	807	181	develop	develop	VERB
ftr-316	807	182	intangibles	intangible	NOUN
ftr-316	807	183	must	must	AUX
ftr-316	807	184	share	share	VERB
ftr-316	807	185	all	all	DET
ftr-316	807	186	costs	cost	NOUN
ftr-316	807	187	related	relate	VERB
ftr-316	807	188	to	to	ADP
ftr-316	807	189	the	the	DET
ftr-316	807	190	joint	joint	ADJ
ftr-316	807	191	venture	venture	NOUN
ftr-316	807	192	even	even	ADV
ftr-316	807	193	if	if	SCONJ
ftr-316	807	194	unrelated	unrelated	ADJ
ftr-316	807	195	companies	company	NOUN
ftr-316	807	196	would	would	AUX
ftr-316	807	197	not	not	PART
ftr-316	807	198	do	do	VERB
ftr-316	807	199	so	so	ADV
ftr-316	807	200	,	,	PUNCT
ftr-316	807	201	therefore	therefore	ADV
ftr-316	807	202	denying	deny	VERB
ftr-316	807	203	the	the	DET
ftr-316	807	204	fiction	fiction	NOUN
ftr-316	807	205	of	of	ADP
ftr-316	807	206	fully	fully	ADV
ftr-316	807	207	independent	independent	ADJ
ftr-316	807	208	parties	party	NOUN
ftr-316	807	209	.	.	PUNCT
ftr-316	808	1	this	this	PRON
ftr-316	808	2	is	be	AUX
ftr-316	808	3	based	base	VERB
ftr-316	808	4	on	on	ADP
ftr-316	808	5	the	the	DET
ftr-316	808	6	fourth	fourth	ADJ
ftr-316	808	7	paragraph	paragraph	NOUN
ftr-316	808	8	of	of	ADP
ftr-316	808	9	the	the	DET
ftr-316	808	10	first	first	ADJ
ftr-316	808	11	article	article	NOUN
ftr-316	808	12	of	of	ADP
ftr-316	808	13	the	the	DET
ftr-316	808	14	ireland	ireland	PROPN
ftr-316	808	15	-	-	PUNCT
ftr-316	808	16	u.s	u.s	PROPN
ftr-316	808	17	.	.	PROPN
ftr-316	808	18	tax	tax	NOUN
ftr-316	808	19	treaty	treaty	NOUN
ftr-316	808	20	,	,	PUNCT
ftr-316	808	21	which	which	DET
ftr-316	808	22	“	"	PUNCT
ftr-316	808	23	blood	blood	NOUN
ftr-316	808	24	or	or	CCONJ
ftr-316	808	25	marriage	marriage	NOUN
ftr-316	808	26	and	and	CCONJ
ftr-316	808	27	,	,	PUNCT
ftr-316	808	28	in	in	ADP
ftr-316	808	29	general	general	ADJ
ftr-316	808	30	,	,	PUNCT
ftr-316	808	31	any	any	DET
ftr-316	808	32	community	community	NOUN
ftr-316	808	33	of	of	ADP
ftr-316	808	34	interests	interest	NOUN
ftr-316	808	35	as	as	ADP
ftr-316	808	36	distinct	distinct	ADJ
ftr-316	808	37	from	from	ADP
ftr-316	808	38	the	the	DET
ftr-316	808	39	legal	legal	ADJ
ftr-316	808	40	relationship	relationship	NOUN
ftr-316	808	41	giving	give	VERB
ftr-316	808	42	rise	rise	NOUN
ftr-316	808	43	to	to	ADP
ftr-316	808	44	the	the	DET
ftr-316	808	45	payment	payment	NOUN
ftr-316	808	46	of	of	ADP
ftr-316	808	47	the	the	DET
ftr-316	808	48	royalty	royalty	NOUN
ftr-316	808	49	.	.	PUNCT
ftr-316	808	50	”	"	PUNCT
ftr-316	809	1	240	240	NUM
ftr-316	809	2	.	.	PUNCT
ftr-316	810	1	chile	chile	PROPN
ftr-316	810	2	-	-	PUNCT
ftr-316	810	3	u.s	u.s	PROPN
ftr-316	810	4	.	.	PROPN
ftr-316	810	5	tax	tax	NOUN
ftr-316	810	6	treaty	treaty	NOUN
ftr-316	811	1	,	,	PUNCT
ftr-316	811	2	supra	supra	PROPN
ftr-316	811	3	note	note	PROPN
ftr-316	811	4	36	36	NUM
ftr-316	811	5	,	,	PUNCT
ftr-316	811	6	art	art	NOUN
ftr-316	811	7	.	.	PUNCT
ftr-316	812	1	12	12	NUM
ftr-316	812	2	,	,	PUNCT
ftr-316	812	3	¶	¶	NOUN
ftr-316	812	4	6	6	NUM
ftr-316	812	5	.	.	PUNCT
ftr-316	813	1	241	241	NUM
ftr-316	813	2	.	.	PUNCT
ftr-316	814	1	oecd	oecd	PROPN
ftr-316	814	2	,	,	PUNCT
ftr-316	814	3	transfer	transfer	NOUN
ftr-316	814	4	pricing	pricing	NOUN
ftr-316	814	5	guidelines	guideline	NOUN
ftr-316	814	6	for	for	ADP
ftr-316	814	7	multinational	multinational	ADJ
ftr-316	814	8	enterprises	enterprise	NOUN
ftr-316	814	9	and	and	CCONJ
ftr-316	814	10	tax	tax	NOUN
ftr-316	814	11	administrations	administration	NOUN
ftr-316	814	12	,	,	PUNCT
ftr-316	814	13	¶	¶	PROPN
ftr-316	814	14	8.3	8.3	NUM
ftr-316	814	15	(	(	PUNCT
ftr-316	814	16	2010	2010	NUM
ftr-316	814	17	)	)	PUNCT
ftr-316	814	18	.	.	PUNCT
ftr-316	815	1	242	242	NUM
ftr-316	815	2	.	.	PUNCT
ftr-316	816	1	i	i	PRON
ftr-316	816	2	d.	d.	PROPN
ftr-316	816	3	¶	¶	PROPN
ftr-316	816	4	8.6	8.6	NUM
ftr-316	816	5	.	.	PUNCT
ftr-316	817	1	243	243	NUM
ftr-316	817	2	.	.	PUNCT
ftr-316	818	1	yariv	yariv	PROPN
ftr-316	818	2	brauner	brauner	NOUN
ftr-316	818	3	,	,	PUNCT
ftr-316	818	4	cost	cost	NOUN
ftr-316	818	5	sharing	sharing	NOUN
ftr-316	818	6	and	and	CCONJ
ftr-316	818	7	the	the	DET
ftr-316	818	8	acrobatics	acrobatic	NOUN
ftr-316	818	9	of	of	ADP
ftr-316	818	10	arm	arm	NOUN
ftr-316	818	11	’s	’s	PART
ftr-316	818	12	length	length	NOUN
ftr-316	818	13	taxation	taxation	NOUN
ftr-316	818	14	,	,	PUNCT
ftr-316	818	15	38	38	NUM
ftr-316	818	16	intertax	intertax	NOUN
ftr-316	818	17	554	554	NUM
ftr-316	818	18	(	(	PUNCT
ftr-316	818	19	2010	2010	NUM
ftr-316	818	20	)	)	PUNCT
ftr-316	818	21	.	.	PUNCT
ftr-316	819	1	244	244	NUM
ftr-316	819	2	.	.	PUNCT
ftr-316	820	1	this	this	DET
ftr-316	820	2	problem	problem	NOUN
ftr-316	820	3	can	can	AUX
ftr-316	820	4	acquire	acquire	VERB
ftr-316	820	5	greater	great	ADJ
ftr-316	820	6	relevance	relevance	NOUN
ftr-316	820	7	when	when	SCONJ
ftr-316	820	8	chile	chile	PROPN
ftr-316	820	9	’s	’s	PART
ftr-316	820	10	corporate	corporate	ADJ
ftr-316	820	11	tax	tax	NOUN
ftr-316	820	12	rate	rate	NOUN
ftr-316	820	13	returns	return	NOUN
ftr-316	820	14	to	to	ADP
ftr-316	820	15	the	the	DET
ftr-316	820	16	former	former	ADJ
ftr-316	820	17	17	17	NUM
ftr-316	820	18	percent	percent	NOUN
ftr-316	820	19	in	in	ADP
ftr-316	820	20	2013	2013	NUM
ftr-316	820	21	in	in	ADP
ftr-316	820	22	accordance	accordance	NOUN
ftr-316	820	23	with	with	ADP
ftr-316	820	24	law	law	NOUN
ftr-316	820	25	no	no	NOUN
ftr-316	820	26	.	.	PUNCT
ftr-316	821	1	20.455	20.455	NUM
ftr-316	821	2	(	(	PUNCT
ftr-316	821	3	2010	2010	NUM
ftr-316	821	4	)	)	PUNCT
ftr-316	821	5	.	.	PUNCT
ftr-316	822	1	245	245	NUM
ftr-316	822	2	.	.	PUNCT
ftr-316	823	1	xilinx	xilinx	PROPN
ftr-316	823	2	v.	v.	PROPN
ftr-316	823	3	commissioner	commissioner	PROPN
ftr-316	823	4	,	,	PUNCT
ftr-316	823	5	567	567	NUM
ftr-316	823	6	f.3d	f.3d	NUM
ftr-316	823	7	482	482	NUM
ftr-316	823	8	,	,	PUNCT
ftr-316	823	9	494	494	NUM
ftr-316	823	10	(	(	PUNCT
ftr-316	823	11	9th	9th	ADJ
ftr-316	823	12	cir	cir	NOUN
ftr-316	823	13	.	.	PUNCT
ftr-316	823	14	2009	2009	NUM
ftr-316	823	15	)	)	PUNCT
ftr-316	823	16	.	.	PUNCT
ftr-316	824	1	80	80	NUM
ftr-316	824	2	florida	florida	PROPN
ftr-316	824	3	tax	tax	NOUN
ftr-316	824	4	review	review	NOUN
ftr-316	824	5	[	[	X
ftr-316	824	6	vol.13:2	vol.13:2	NOUN
ftr-316	824	7	establishes	establish	VERB
ftr-316	824	8	that	that	SCONJ
ftr-316	824	9	each	each	DET
ftr-316	824	10	country	country	NOUN
ftr-316	824	11	may	may	AUX
ftr-316	824	12	tax	tax	VERB
ftr-316	824	13	its	its	PRON
ftr-316	824	14	citizens	citizen	NOUN
ftr-316	824	15	as	as	SCONJ
ftr-316	824	16	if	if	SCONJ
ftr-316	824	17	the	the	DET
ftr-316	824	18	treaty	treaty	NOUN
ftr-316	824	19	had	have	AUX
ftr-316	824	20	never	never	ADV
ftr-316	824	21	taken	take	VERB
ftr-316	824	22	force.246	force.246	PROPN
ftr-316	824	23	7	7	NUM
ftr-316	824	24	.	.	PUNCT
ftr-316	824	25	capital	capital	NOUN
ftr-316	824	26	gains	gain	NOUN
ftr-316	824	27	in	in	ADP
ftr-316	824	28	the	the	DET
ftr-316	824	29	chile	chile	PROPN
ftr-316	824	30	-	-	PUNCT
ftr-316	824	31	u.s	u.s	PROPN
ftr-316	824	32	.	.	PROPN
ftr-316	824	33	tax	tax	NOUN
ftr-316	824	34	treaty	treaty	NOUN
ftr-316	824	35	this	this	DET
ftr-316	824	36	section	section	NOUN
ftr-316	824	37	will	will	AUX
ftr-316	824	38	review	review	VERB
ftr-316	824	39	the	the	DET
ftr-316	824	40	main	main	ADJ
ftr-316	824	41	tax	tax	NOUN
ftr-316	824	42	provisions	provision	NOUN
ftr-316	824	43	in	in	ADP
ftr-316	824	44	connection	connection	NOUN
ftr-316	824	45	with	with	ADP
ftr-316	824	46	capital	capital	NOUN
ftr-316	824	47	gains	gain	NOUN
ftr-316	824	48	on	on	ADP
ftr-316	824	49	both	both	PRON
ftr-316	824	50	traditional	traditional	ADJ
ftr-316	824	51	assets	asset	NOUN
ftr-316	824	52	and	and	CCONJ
ftr-316	824	53	non	non	ADJ
ftr-316	824	54	-	-	ADJ
ftr-316	824	55	traditional	traditional	ADJ
ftr-316	824	56	assets	asset	NOUN
ftr-316	824	57	(	(	PUNCT
ftr-316	824	58	i.e.	i.e.	X
ftr-316	824	59	financial	financial	ADJ
ftr-316	824	60	instruments	instrument	NOUN
ftr-316	824	61	)	)	PUNCT
ftr-316	824	62	.	.	PUNCT
ftr-316	825	1	7.1	7.1	NUM
ftr-316	825	2	capital	capital	NOUN
ftr-316	825	3	gains	gain	NOUN
ftr-316	825	4	on	on	ADP
ftr-316	825	5	traditional	traditional	ADJ
ftr-316	825	6	assets	asset	NOUN
ftr-316	825	7	the	the	DET
ftr-316	825	8	treaty	treaty	NOUN
ftr-316	825	9	provides	provide	VERB
ftr-316	825	10	,	,	PUNCT
ftr-316	825	11	as	as	ADP
ftr-316	825	12	a	a	DET
ftr-316	825	13	general	general	ADJ
ftr-316	825	14	rule	rule	NOUN
ftr-316	825	15	,	,	PUNCT
ftr-316	825	16	that	that	SCONJ
ftr-316	825	17	both	both	CCONJ
ftr-316	825	18	the	the	DET
ftr-316	825	19	country	country	NOUN
ftr-316	825	20	of	of	ADP
ftr-316	825	21	which	which	PRON
ftr-316	825	22	the	the	DET
ftr-316	825	23	alienator	alienator	NOUN
ftr-316	825	24	is	be	AUX
ftr-316	825	25	a	a	DET
ftr-316	825	26	resident	resident	NOUN
ftr-316	825	27	and	and	CCONJ
ftr-316	825	28	the	the	DET
ftr-316	825	29	source	source	NOUN
ftr-316	825	30	country	country	NOUN
ftr-316	825	31	can	can	AUX
ftr-316	825	32	tax	tax	VERB
ftr-316	825	33	the	the	DET
ftr-316	825	34	capital	capital	NOUN
ftr-316	825	35	gain.247	gain.247	NOUN
ftr-316	825	36	the	the	DET
ftr-316	825	37	term	term	NOUN
ftr-316	825	38	“	"	PUNCT
ftr-316	825	39	capital	capital	NOUN
ftr-316	825	40	gain	gain	NOUN
ftr-316	825	41	”	"	PUNCT
ftr-316	825	42	is	be	AUX
ftr-316	825	43	not	not	PART
ftr-316	825	44	defined	define	VERB
ftr-316	825	45	in	in	ADP
ftr-316	825	46	the	the	DET
ftr-316	825	47	treaty	treaty	NOUN
ftr-316	825	48	,	,	PUNCT
ftr-316	825	49	so	so	ADV
ftr-316	825	50	its	its	PRON
ftr-316	825	51	scope	scope	NOUN
ftr-316	825	52	must	must	AUX
ftr-316	825	53	be	be	AUX
ftr-316	825	54	framed	frame	VERB
ftr-316	825	55	within	within	ADP
ftr-316	825	56	the	the	DET
ftr-316	825	57	laws	law	NOUN
ftr-316	825	58	of	of	ADP
ftr-316	825	59	the	the	DET
ftr-316	825	60	country	country	NOUN
ftr-316	825	61	for	for	ADP
ftr-316	825	62	the	the	DET
ftr-316	825	63	purposes	purpose	NOUN
ftr-316	825	64	of	of	ADP
ftr-316	825	65	the	the	DET
ftr-316	825	66	taxes	taxis	NOUN
ftr-316	825	67	to	to	PART
ftr-316	825	68	which	which	PRON
ftr-316	825	69	the	the	DET
ftr-316	825	70	convention	convention	NOUN
ftr-316	825	71	applies.248	applies.248	VERB
ftr-316	825	72	for	for	ADP
ftr-316	825	73	instance	instance	NOUN
ftr-316	825	74	,	,	PUNCT
ftr-316	825	75	liquidation	liquidation	NOUN
ftr-316	825	76	or	or	CCONJ
ftr-316	825	77	a	a	DET
ftr-316	825	78	reduction	reduction	NOUN
ftr-316	825	79	of	of	ADP
ftr-316	825	80	the	the	DET
ftr-316	825	81	paid	pay	VERB
ftr-316	825	82	-	-	PUNCT
ftr-316	825	83	in	in	ADP
ftr-316	825	84	capital	capital	NOUN
ftr-316	825	85	of	of	ADP
ftr-316	825	86	a	a	DET
ftr-316	825	87	u.s	u.s	PROPN
ftr-316	825	88	.	.	PROPN
ftr-316	825	89	corporation	corporation	NOUN
ftr-316	825	90	in	in	ADP
ftr-316	825	91	which	which	PRON
ftr-316	825	92	the	the	DET
ftr-316	825	93	shareholder	shareholder	NOUN
ftr-316	825	94	sells	sell	VERB
ftr-316	825	95	its	its	PRON
ftr-316	825	96	shares	share	NOUN
ftr-316	825	97	to	to	ADP
ftr-316	825	98	the	the	DET
ftr-316	825	99	issuing	issue	VERB
ftr-316	825	100	company	company	NOUN
ftr-316	825	101	may	may	AUX
ftr-316	825	102	be	be	AUX
ftr-316	825	103	treated	treat	VERB
ftr-316	825	104	as	as	ADP
ftr-316	825	105	a	a	DET
ftr-316	825	106	dividend	dividend	NOUN
ftr-316	825	107	under	under	ADP
ftr-316	825	108	article	article	NOUN
ftr-316	825	109	10	10	NUM
ftr-316	825	110	of	of	ADP
ftr-316	825	111	the	the	DET
ftr-316	825	112	treaty	treaty	NOUN
ftr-316	825	113	rather	rather	ADV
ftr-316	825	114	than	than	ADP
ftr-316	825	115	capital	capital	NOUN
ftr-316	825	116	gain	gain	NOUN
ftr-316	825	117	under	under	ADP
ftr-316	825	118	article	article	NOUN
ftr-316	825	119	13.249	13.249	NUM
ftr-316	825	120	in	in	ADP
ftr-316	825	121	this	this	DET
ftr-316	825	122	case	case	NOUN
ftr-316	825	123	,	,	PUNCT
ftr-316	825	124	the	the	DET
ftr-316	825	125	provisions	provision	NOUN
ftr-316	825	126	of	of	ADP
ftr-316	825	127	article	article	NOUN
ftr-316	825	128	10	10	NUM
ftr-316	825	129	will	will	AUX
ftr-316	825	130	prevail	prevail	VERB
ftr-316	825	131	over	over	ADP
ftr-316	825	132	this	this	DET
ftr-316	825	133	article	article	NOUN
ftr-316	825	134	and	and	CCONJ
ftr-316	825	135	,	,	PUNCT
ftr-316	825	136	therefore	therefore	ADV
ftr-316	825	137	,	,	PUNCT
ftr-316	825	138	the	the	DET
ftr-316	825	139	tax	tax	NOUN
ftr-316	825	140	treatment	treatment	NOUN
ftr-316	825	141	granted	grant	VERB
ftr-316	825	142	for	for	ADP
ftr-316	825	143	dividends	dividend	NOUN
ftr-316	825	144	shall	shall	AUX
ftr-316	825	145	be	be	AUX
ftr-316	825	146	applied.250	applied.250	VERB
ftr-316	825	147	in	in	ADP
ftr-316	825	148	accordance	accordance	NOUN
ftr-316	825	149	with	with	ADP
ftr-316	825	150	article	article	NOUN
ftr-316	825	151	13	13	NUM
ftr-316	825	152	and	and	CCONJ
ftr-316	825	153	following	follow	VERB
ftr-316	825	154	the	the	DET
ftr-316	825	155	same	same	ADJ
ftr-316	825	156	principle	principle	NOUN
ftr-316	825	157	as	as	ADP
ftr-316	825	158	the	the	DET
ftr-316	825	159	oecd	oecd	PROPN
ftr-316	825	160	model	model	NOUN
ftr-316	825	161	,	,	PUNCT
ftr-316	825	162	the	the	DET
ftr-316	825	163	treaty	treaty	NOUN
ftr-316	825	164	gives	give	VERB
ftr-316	825	165	the	the	DET
ftr-316	825	166	right	right	NOUN
ftr-316	825	167	to	to	PART
ftr-316	825	168	tax	tax	VERB
ftr-316	825	169	income	income	NOUN
ftr-316	825	170	to	to	ADP
ftr-316	825	171	the	the	DET
ftr-316	825	172	country	country	NOUN
ftr-316	825	173	in	in	ADP
ftr-316	825	174	which	which	PRON
ftr-316	825	175	the	the	DET
ftr-316	825	176	real	real	ADJ
ftr-316	825	177	property	property	NOUN
ftr-316	825	178	is	be	AUX
ftr-316	825	179	situated	situate	VERB
ftr-316	825	180	.	.	PUNCT
ftr-316	826	1	however	however	ADV
ftr-316	826	2	,	,	PUNCT
ftr-316	826	3	the	the	DET
ftr-316	826	4	treaty	treaty	NOUN
ftr-316	826	5	includes	include	VERB
ftr-316	826	6	an	an	DET
ftr-316	826	7	explicit	explicit	ADJ
ftr-316	826	8	definition	definition	NOUN
ftr-316	826	9	of	of	ADP
ftr-316	826	10	the	the	DET
ftr-316	826	11	term	term	NOUN
ftr-316	826	12	“	"	PUNCT
ftr-316	826	13	real	real	ADJ
ftr-316	826	14	property	property	NOUN
ftr-316	826	15	,	,	PUNCT
ftr-316	826	16	”	"	PUNCT
ftr-316	826	17	applying	apply	VERB
ftr-316	826	18	the	the	DET
ftr-316	826	19	concept	concept	NOUN
ftr-316	826	20	of	of	ADP
ftr-316	826	21	u.s	u.s	PROPN
ftr-316	826	22	.	.	PROPN
ftr-316	826	23	real	real	ADJ
ftr-316	826	24	property	property	NOUN
ftr-316	826	25	interest	interest	NOUN
ftr-316	826	26	as	as	SCONJ
ftr-316	826	27	defined	define	VERB
ftr-316	826	28	in	in	ADP
ftr-316	826	29	section	section	NOUN
ftr-316	826	30	897	897	NUM
ftr-316	826	31	of	of	ADP
ftr-316	826	32	the	the	DET
ftr-316	826	33	i.r.c	i.r.c	NOUN
ftr-316	826	34	.	.	PUNCT
ftr-316	827	1	and	and	CCONJ
ftr-316	827	2	the	the	DET
ftr-316	827	3	regulations	regulation	NOUN
ftr-316	827	4	thereunder.251	thereunder.251	PROPN
ftr-316	827	5	the	the	DET
ftr-316	827	6	definition	definition	NOUN
ftr-316	827	7	contained	contain	VERB
ftr-316	827	8	in	in	ADP
ftr-316	827	9	this	this	DET
ftr-316	827	10	article	article	NOUN
ftr-316	827	11	creates	create	VERB
ftr-316	827	12	an	an	DET
ftr-316	827	13	important	important	ADJ
ftr-316	827	14	difference	difference	NOUN
ftr-316	827	15	with	with	ADP
ftr-316	827	16	the	the	DET
ftr-316	827	17	oecd	oecd	PROPN
ftr-316	827	18	model	model	NOUN
ftr-316	827	19	.	.	PUNCT
ftr-316	828	1	under	under	ADP
ftr-316	828	2	the	the	DET
ftr-316	828	3	terms	term	NOUN
ftr-316	828	4	of	of	ADP
ftr-316	828	5	this	this	DET
ftr-316	828	6	article	article	NOUN
ftr-316	828	7	of	of	ADP
ftr-316	828	8	the	the	DET
ftr-316	828	9	treaty	treaty	NOUN
ftr-316	828	10	,	,	PUNCT
ftr-316	828	11	there	there	PRON
ftr-316	828	12	is	be	VERB
ftr-316	828	13	not	not	PART
ftr-316	828	14	a	a	DET
ftr-316	828	15	50	50	NUM
ftr-316	828	16	percent	percent	NOUN
ftr-316	828	17	ownership	ownership	NOUN
ftr-316	828	18	threshold	threshold	NOUN
ftr-316	828	19	requirement	requirement	NOUN
ftr-316	828	20	as	as	ADP
ftr-316	828	21	in	in	ADP
ftr-316	828	22	the	the	DET
ftr-316	828	23	246	246	NUM
ftr-316	828	24	.	.	PUNCT
ftr-316	829	1	convention	convention	NOUN
ftr-316	829	2	between	between	ADP
ftr-316	829	3	the	the	DET
ftr-316	829	4	government	government	NOUN
ftr-316	829	5	of	of	ADP
ftr-316	829	6	the	the	DET
ftr-316	829	7	united	united	PROPN
ftr-316	829	8	states	states	PROPN
ftr-316	829	9	of	of	ADP
ftr-316	829	10	america	america	PROPN
ftr-316	829	11	and	and	CCONJ
ftr-316	829	12	the	the	DET
ftr-316	829	13	government	government	NOUN
ftr-316	829	14	of	of	ADP
ftr-316	829	15	ireland	ireland	PROPN
ftr-316	829	16	for	for	ADP
ftr-316	829	17	the	the	DET
ftr-316	829	18	avoidance	avoidance	NOUN
ftr-316	829	19	of	of	ADP
ftr-316	829	20	double	double	ADJ
ftr-316	829	21	taxation	taxation	NOUN
ftr-316	829	22	and	and	CCONJ
ftr-316	829	23	the	the	DET
ftr-316	829	24	prevention	prevention	NOUN
ftr-316	829	25	of	of	ADP
ftr-316	829	26	fiscal	fiscal	ADJ
ftr-316	829	27	evasion	evasion	NOUN
ftr-316	829	28	with	with	ADP
ftr-316	829	29	respect	respect	NOUN
ftr-316	829	30	to	to	ADP
ftr-316	829	31	taxes	taxis	NOUN
ftr-316	829	32	on	on	ADP
ftr-316	829	33	income	income	NOUN
ftr-316	829	34	and	and	CCONJ
ftr-316	829	35	capital	capital	NOUN
ftr-316	829	36	gains	gain	NOUN
ftr-316	829	37	,	,	PUNCT
ftr-316	829	38	u.s.ir	u.s.ir	PROPN
ftr-316	829	39	.	.	PROPN
ftr-316	829	40	,	,	PUNCT
ftr-316	829	41	july	july	PROPN
ftr-316	829	42	28	28	NUM
ftr-316	829	43	,	,	PUNCT
ftr-316	829	44	1997	1997	NUM
ftr-316	829	45	,	,	PUNCT
ftr-316	829	46	art	art	NOUN
ftr-316	829	47	1	1	NUM
ftr-316	829	48	,	,	PUNCT
ftr-316	829	49	¶	¶	NOUN
ftr-316	829	50	4	4	NUM
ftr-316	829	51	.	.	PUNCT
ftr-316	830	1	this	this	DET
ftr-316	830	2	provision	provision	NOUN
ftr-316	830	3	is	be	AUX
ftr-316	830	4	based	base	VERB
ftr-316	830	5	on	on	ADP
ftr-316	830	6	a	a	DET
ftr-316	830	7	principle	principle	NOUN
ftr-316	830	8	known	know	VERB
ftr-316	830	9	as	as	ADP
ftr-316	830	10	the	the	DET
ftr-316	830	11	“	"	PUNCT
ftr-316	830	12	savings	saving	NOUN
ftr-316	830	13	clause	clause	NOUN
ftr-316	830	14	,	,	PUNCT
ftr-316	830	15	”	"	PUNCT
ftr-316	830	16	by	by	ADP
ftr-316	830	17	which	which	PRON
ftr-316	830	18	the	the	DET
ftr-316	830	19	united	united	PROPN
ftr-316	830	20	states	states	PROPN
ftr-316	830	21	never	never	ADV
ftr-316	830	22	waives	waive	VERB
ftr-316	830	23	its	its	PRON
ftr-316	830	24	tax	tax	NOUN
ftr-316	830	25	authority	authority	NOUN
ftr-316	830	26	over	over	ADP
ftr-316	830	27	its	its	PRON
ftr-316	830	28	citizens	citizen	NOUN
ftr-316	830	29	regardless	regardless	ADV
ftr-316	830	30	of	of	ADP
ftr-316	830	31	how	how	SCONJ
ftr-316	830	32	much	much	ADJ
ftr-316	830	33	time	time	NOUN
ftr-316	830	34	they	they	PRON
ftr-316	830	35	have	have	AUX
ftr-316	830	36	resided	reside	VERB
ftr-316	830	37	abroad	abroad	ADV
ftr-316	830	38	.	.	PUNCT
ftr-316	831	1	247	247	NUM
ftr-316	831	2	.	.	PUNCT
ftr-316	832	1	chile	chile	PROPN
ftr-316	832	2	-	-	PUNCT
ftr-316	832	3	u.s	u.s	PROPN
ftr-316	832	4	.	.	PROPN
ftr-316	832	5	tax	tax	NOUN
ftr-316	832	6	treaty	treaty	NOUN
ftr-316	833	1	,	,	PUNCT
ftr-316	833	2	supra	supra	PROPN
ftr-316	833	3	note	note	PROPN
ftr-316	833	4	36	36	NUM
ftr-316	833	5	,	,	PUNCT
ftr-316	833	6	art	art	NOUN
ftr-316	833	7	.	.	PUNCT
ftr-316	834	1	13	13	NUM
ftr-316	834	2	,	,	PUNCT
ftr-316	834	3	¶	¶	NOUN
ftr-316	834	4	1	1	NUM
ftr-316	834	5	.	.	PUNCT
ftr-316	835	1	see	see	VERB
ftr-316	835	2	also	also	ADV
ftr-316	835	3	oecd	oecd	PROPN
ftr-316	835	4	tpa	tpa	PROPN
ftr-316	835	5	,	,	PUNCT
ftr-316	835	6	supra	supra	PROPN
ftr-316	835	7	note	note	PROPN
ftr-316	835	8	138	138	NUM
ftr-316	835	9	,	,	PUNCT
ftr-316	835	10	cmt	cmt	PROPN
ftr-316	835	11	.	.	PROPN
ftr-316	835	12	39	39	NUM
ftr-316	835	13	on	on	ADP
ftr-316	835	14	art	art	NOUN
ftr-316	835	15	.	.	PUNCT
ftr-316	836	1	13	13	NUM
ftr-316	836	2	for	for	ADP
ftr-316	836	3	an	an	DET
ftr-316	836	4	explicit	explicit	ADJ
ftr-316	836	5	reservation	reservation	NOUN
ftr-316	836	6	that	that	SCONJ
ftr-316	836	7	chile	chile	PROPN
ftr-316	836	8	presented	present	VERB
ftr-316	836	9	to	to	ADP
ftr-316	836	10	the	the	DET
ftr-316	836	11	commentaries	commentary	NOUN
ftr-316	836	12	on	on	ADP
ftr-316	836	13	article	article	NOUN
ftr-316	836	14	13	13	NUM
ftr-316	836	15	enabling	enable	VERB
ftr-316	836	16	capital	capital	NOUN
ftr-316	836	17	gains	gain	NOUN
ftr-316	836	18	to	to	PART
ftr-316	836	19	be	be	AUX
ftr-316	836	20	taxed	tax	VERB
ftr-316	836	21	at	at	ADP
ftr-316	836	22	source	source	NOUN
ftr-316	836	23	.	.	PUNCT
ftr-316	837	1	248	248	NUM
ftr-316	837	2	.	.	PUNCT
ftr-316	838	1	chile	chile	PROPN
ftr-316	838	2	-	-	PUNCT
ftr-316	838	3	u.s	u.s	PROPN
ftr-316	838	4	.	.	PROPN
ftr-316	838	5	tax	tax	NOUN
ftr-316	838	6	treaty	treaty	NOUN
ftr-316	839	1	,	,	PUNCT
ftr-316	839	2	supra	supra	PROPN
ftr-316	839	3	note	note	PROPN
ftr-316	839	4	36	36	NUM
ftr-316	839	5	,	,	PUNCT
ftr-316	839	6	art	art	NOUN
ftr-316	839	7	.	.	PUNCT
ftr-316	840	1	3	3	NUM
ftr-316	840	2	,	,	PUNCT
ftr-316	840	3	¶	¶	NOUN
ftr-316	840	4	2	2	NUM
ftr-316	840	5	.	.	PROPN
ftr-316	840	6	249	249	NUM
ftr-316	840	7	.	.	PUNCT
ftr-316	841	1	oecd	oecd	PROPN
ftr-316	841	2	tpa	tpa	PROPN
ftr-316	841	3	,	,	PUNCT
ftr-316	841	4	supra	supra	PROPN
ftr-316	841	5	note	note	PROPN
ftr-316	841	6	138	138	NUM
ftr-316	841	7	,	,	PUNCT
ftr-316	841	8	cmt	cmt	PROPN
ftr-316	841	9	.	.	PROPN
ftr-316	841	10	31	31	NUM
ftr-316	841	11	on	on	ADP
ftr-316	841	12	art	art	NOUN
ftr-316	841	13	.	.	PUNCT
ftr-316	842	1	13	13	NUM
ftr-316	842	2	.	.	X
ftr-316	843	1	250	250	NUM
ftr-316	843	2	.	.	PUNCT
ftr-316	844	1	i	i	PRON
ftr-316	844	2	d.	d.	PROPN
ftr-316	844	3	251	251	NUM
ftr-316	844	4	.	.	PUNCT
ftr-316	845	1	see	see	VERB
ftr-316	845	2	chile	chile	PROPN
ftr-316	845	3	-	-	PUNCT
ftr-316	845	4	u.s	u.s	PROPN
ftr-316	845	5	.	.	PROPN
ftr-316	845	6	tax	tax	NOUN
ftr-316	845	7	treaty	treaty	NOUN
ftr-316	845	8	,	,	PUNCT
ftr-316	845	9	supra	supra	PROPN
ftr-316	845	10	note	note	PROPN
ftr-316	845	11	36	36	NUM
ftr-316	845	12	,	,	PUNCT
ftr-316	845	13	art	art	NOUN
ftr-316	845	14	.	.	PUNCT
ftr-316	846	1	13	13	NUM
ftr-316	846	2	,	,	PUNCT
ftr-316	846	3	¶	¶	NOUN
ftr-316	846	4	2	2	NUM
ftr-316	846	5	.	.	NOUN
ftr-316	846	6	2012	2012	NUM
ftr-316	846	7	]	]	X
ftr-316	846	8	u.s	u.s	PROPN
ftr-316	846	9	.	.	PROPN
ftr-316	846	10	and	and	CCONJ
ftr-316	846	11	chile	chile	PROPN
ftr-316	846	12	tax	tax	PROPN
ftr-316	846	13	treaty	treaty	NOUN
ftr-316	846	14	81	81	NUM
ftr-316	846	15	oecd	oecd	PROPN
ftr-316	846	16	model	model	NOUN
ftr-316	846	17	to	to	PART
ftr-316	846	18	trigger	trigger	VERB
ftr-316	846	19	the	the	DET
ftr-316	846	20	full	full	ADJ
ftr-316	846	21	tax	tax	NOUN
ftr-316	846	22	at	at	ADP
ftr-316	846	23	source	source	NOUN
ftr-316	846	24	,	,	PUNCT
ftr-316	846	25	and	and	CCONJ
ftr-316	846	26	,	,	PUNCT
ftr-316	846	27	therefore	therefore	ADV
ftr-316	846	28	,	,	PUNCT
ftr-316	846	29	any	any	DET
ftr-316	846	30	sale	sale	NOUN
ftr-316	846	31	of	of	ADP
ftr-316	846	32	shares	share	NOUN
ftr-316	846	33	that	that	PRON
ftr-316	846	34	meets	meet	VERB
ftr-316	846	35	the	the	DET
ftr-316	846	36	asset	asset	NOUN
ftr-316	846	37	-	-	PUNCT
ftr-316	846	38	ratio	ratio	NOUN
ftr-316	846	39	rest	rest	NOUN
ftr-316	846	40	for	for	ADP
ftr-316	846	41	being	be	AUX
ftr-316	846	42	u.s	u.s	PROPN
ftr-316	846	43	.	.	PROPN
ftr-316	846	44	property	property	NOUN
ftr-316	846	45	will	will	AUX
ftr-316	846	46	be	be	AUX
ftr-316	846	47	taxable	taxable	ADJ
ftr-316	846	48	in	in	ADP
ftr-316	846	49	the	the	DET
ftr-316	846	50	united	united	PROPN
ftr-316	846	51	states.252	states.252	PROPN
ftr-316	846	52	the	the	DET
ftr-316	846	53	gain	gain	NOUN
ftr-316	846	54	derived	derive	VERB
ftr-316	846	55	from	from	ADP
ftr-316	846	56	immovable	immovable	ADJ
ftr-316	846	57	property	property	NOUN
ftr-316	846	58	situated	situate	VERB
ftr-316	846	59	in	in	ADP
ftr-316	846	60	chile	chile	NOUN
ftr-316	846	61	or	or	CCONJ
ftr-316	846	62	from	from	ADP
ftr-316	846	63	a	a	DET
ftr-316	846	64	sale	sale	NOUN
ftr-316	846	65	of	of	ADP
ftr-316	846	66	shares	share	NOUN
ftr-316	846	67	in	in	ADP
ftr-316	846	68	which	which	PRON
ftr-316	846	69	at	at	ADP
ftr-316	846	70	least	least	ADV
ftr-316	846	71	50	50	NUM
ftr-316	846	72	percent	percent	NOUN
ftr-316	846	73	of	of	ADP
ftr-316	846	74	the	the	DET
ftr-316	846	75	value	value	NOUN
ftr-316	846	76	is	be	AUX
ftr-316	846	77	derived	derive	VERB
ftr-316	846	78	from	from	ADP
ftr-316	846	79	immovable	immovable	ADJ
ftr-316	846	80	property	property	NOUN
ftr-316	846	81	,	,	PUNCT
ftr-316	846	82	may	may	AUX
ftr-316	846	83	be	be	AUX
ftr-316	846	84	taxable	taxable	ADJ
ftr-316	846	85	in	in	ADP
ftr-316	846	86	chile.253	chile.253	NOUN
ftr-316	846	87	in	in	ADP
ftr-316	846	88	this	this	DET
ftr-316	846	89	respect	respect	NOUN
ftr-316	846	90	,	,	PUNCT
ftr-316	846	91	it	it	PRON
ftr-316	846	92	is	be	AUX
ftr-316	846	93	important	important	ADJ
ftr-316	846	94	to	to	PART
ftr-316	846	95	bear	bear	VERB
ftr-316	846	96	in	in	ADP
ftr-316	846	97	mind	mind	NOUN
ftr-316	846	98	that	that	SCONJ
ftr-316	846	99	the	the	DET
ftr-316	846	100	gain	gain	NOUN
ftr-316	846	101	can	can	AUX
ftr-316	846	102	be	be	AUX
ftr-316	846	103	exempt	exempt	ADJ
ftr-316	846	104	from	from	ADP
ftr-316	846	105	taxes	taxis	NOUN
ftr-316	846	106	if	if	SCONJ
ftr-316	846	107	the	the	DET
ftr-316	846	108	seller	seller	NOUN
ftr-316	846	109	of	of	ADP
ftr-316	846	110	the	the	DET
ftr-316	846	111	real	real	ADJ
ftr-316	846	112	estate	estate	NOUN
ftr-316	846	113	property	property	NOUN
ftr-316	846	114	has	have	AUX
ftr-316	846	115	held	hold	VERB
ftr-316	846	116	the	the	DET
ftr-316	846	117	chilean	chilean	ADJ
ftr-316	846	118	real	real	ADJ
ftr-316	846	119	estate	estate	NOUN
ftr-316	846	120	property	property	NOUN
ftr-316	846	121	for	for	ADP
ftr-316	846	122	at	at	ADV
ftr-316	846	123	least	least	ADV
ftr-316	846	124	one	one	NUM
ftr-316	846	125	year	year	NOUN
ftr-316	846	126	,	,	PUNCT
ftr-316	846	127	the	the	DET
ftr-316	846	128	seller	seller	NOUN
ftr-316	846	129	does	do	AUX
ftr-316	846	130	not	not	PART
ftr-316	846	131	sell	sell	VERB
ftr-316	846	132	real	real	ADJ
ftr-316	846	133	estate	estate	NOUN
ftr-316	846	134	property	property	NOUN
ftr-316	846	135	on	on	ADP
ftr-316	846	136	a	a	DET
ftr-316	846	137	customary	customary	ADJ
ftr-316	846	138	basis	basis	NOUN
ftr-316	846	139	,	,	PUNCT
ftr-316	846	140	and	and	CCONJ
ftr-316	846	141	such	such	ADJ
ftr-316	846	142	sale	sale	NOUN
ftr-316	846	143	is	be	AUX
ftr-316	846	144	not	not	PART
ftr-316	846	145	made	make	VERB
ftr-316	846	146	to	to	ADP
ftr-316	846	147	a	a	DET
ftr-316	846	148	related	related	ADJ
ftr-316	846	149	party.254	party.254	NOUN
ftr-316	846	150	in	in	ADP
ftr-316	846	151	the	the	DET
ftr-316	846	152	case	case	NOUN
ftr-316	846	153	of	of	ADP
ftr-316	846	154	a	a	DET
ftr-316	846	155	resident	resident	NOUN
ftr-316	846	156	of	of	ADP
ftr-316	846	157	a	a	DET
ftr-316	846	158	contracting	contracting	NOUN
ftr-316	846	159	state	state	NOUN
ftr-316	846	160	that	that	PRON
ftr-316	846	161	has	have	VERB
ftr-316	846	162	a	a	DET
ftr-316	846	163	pe	pe	NOUN
ftr-316	846	164	in	in	ADP
ftr-316	846	165	the	the	DET
ftr-316	846	166	other	other	ADJ
ftr-316	846	167	country	country	NOUN
ftr-316	846	168	and	and	CCONJ
ftr-316	846	169	alienates	alienate	VERB
ftr-316	846	170	movable	movable	ADJ
ftr-316	846	171	property	property	NOUN
ftr-316	846	172	that	that	PRON
ftr-316	846	173	forms	form	VERB
ftr-316	846	174	part	part	NOUN
ftr-316	846	175	of	of	ADP
ftr-316	846	176	the	the	DET
ftr-316	846	177	business	business	NOUN
ftr-316	846	178	property	property	NOUN
ftr-316	846	179	of	of	ADP
ftr-316	846	180	the	the	DET
ftr-316	846	181	pe	pe	PROPN
ftr-316	846	182	,	,	PUNCT
ftr-316	846	183	the	the	DET
ftr-316	846	184	source	source	NOUN
ftr-316	846	185	country	country	NOUN
ftr-316	846	186	can	can	AUX
ftr-316	846	187	tax	tax	VERB
ftr-316	846	188	the	the	DET
ftr-316	846	189	capital	capital	NOUN
ftr-316	846	190	gain	gain	NOUN
ftr-316	846	191	derived	derive	VERB
ftr-316	846	192	from	from	ADP
ftr-316	846	193	the	the	DET
ftr-316	846	194	alienation	alienation	NOUN
ftr-316	846	195	of	of	ADP
ftr-316	846	196	both	both	CCONJ
ftr-316	846	197	the	the	DET
ftr-316	846	198	assets	asset	NOUN
ftr-316	846	199	of	of	ADP
ftr-316	846	200	the	the	DET
ftr-316	846	201	pe	pe	PROPN
ftr-316	846	202	and	and	CCONJ
ftr-316	846	203	the	the	DET
ftr-316	846	204	pe	pe	PROPN
ftr-316	846	205	as	as	ADP
ftr-316	846	206	a	a	DET
ftr-316	846	207	whole.255	whole.255	NOUN
ftr-316	846	208	this	this	DET
ftr-316	846	209	paragraph	paragraph	NOUN
ftr-316	846	210	corresponds	correspond	VERB
ftr-316	846	211	to	to	ADP
ftr-316	846	212	the	the	DET
ftr-316	846	213	provision	provision	NOUN
ftr-316	846	214	under	under	ADP
ftr-316	846	215	article	article	NOUN
ftr-316	846	216	7	7	NUM
ftr-316	846	217	related	relate	VERB
ftr-316	846	218	to	to	ADP
ftr-316	846	219	business	business	NOUN
ftr-316	846	220	profits.256	profits.256	PROPN
ftr-316	846	221	similar	similar	ADJ
ftr-316	846	222	treatment	treatment	NOUN
ftr-316	846	223	will	will	AUX
ftr-316	846	224	be	be	AUX
ftr-316	846	225	granted	grant	VERB
ftr-316	846	226	in	in	ADP
ftr-316	846	227	the	the	DET
ftr-316	846	228	united	united	PROPN
ftr-316	846	229	states	states	PROPN
ftr-316	846	230	for	for	ADP
ftr-316	846	231	a	a	DET
ftr-316	846	232	chilean	chilean	ADJ
ftr-316	846	233	partner	partner	NOUN
ftr-316	846	234	of	of	ADP
ftr-316	846	235	a	a	DET
ftr-316	846	236	u.s	u.s	PROPN
ftr-316	846	237	.	.	PROPN
ftr-316	846	238	partnership	partnership	NOUN
ftr-316	846	239	,	,	PUNCT
ftr-316	846	240	but	but	CCONJ
ftr-316	846	241	in	in	ADP
ftr-316	846	242	this	this	DET
ftr-316	846	243	case	case	NOUN
ftr-316	846	244	the	the	DET
ftr-316	846	245	united	united	PROPN
ftr-316	846	246	states	states	PROPN
ftr-316	846	247	has	have	VERB
ftr-316	846	248	the	the	DET
ftr-316	846	249	authority	authority	NOUN
ftr-316	846	250	to	to	PART
ftr-316	846	251	apply	apply	VERB
ftr-316	846	252	tax	tax	NOUN
ftr-316	846	253	on	on	ADP
ftr-316	846	254	the	the	DET
ftr-316	846	255	partner	partner	NOUN
ftr-316	846	256	’s	’s	PART
ftr-316	846	257	distributive	distributive	ADJ
ftr-316	846	258	share	share	NOUN
ftr-316	846	259	of	of	ADP
ftr-316	846	260	income	income	NOUN
ftr-316	846	261	under	under	ADP
ftr-316	846	262	section	section	NOUN
ftr-316	846	263	864(c)(6	864(c)(6	NUM
ftr-316	846	264	)	)	PUNCT
ftr-316	846	265	of	of	ADP
ftr-316	846	266	the	the	DET
ftr-316	846	267	i.r.c.257	i.r.c.257	NOUN
ftr-316	846	268	the	the	DET
ftr-316	846	269	right	right	NOUN
ftr-316	846	270	to	to	PART
ftr-316	846	271	tax	tax	VERB
ftr-316	846	272	gains	gain	NOUN
ftr-316	846	273	from	from	ADP
ftr-316	846	274	the	the	DET
ftr-316	846	275	alienation	alienation	NOUN
ftr-316	846	276	of	of	ADP
ftr-316	846	277	ships	ship	NOUN
ftr-316	846	278	and	and	CCONJ
ftr-316	846	279	aircrafts	aircraft	NOUN
ftr-316	846	280	operated	operate	VERB
ftr-316	846	281	on	on	ADP
ftr-316	846	282	international	international	ADJ
ftr-316	846	283	routes	route	NOUN
ftr-316	846	284	,	,	PUNCT
ftr-316	846	285	boats	boat	NOUN
ftr-316	846	286	engaged	engage	VERB
ftr-316	846	287	in	in	ADP
ftr-316	846	288	waterway	waterway	NOUN
ftr-316	846	289	transport	transport	NOUN
ftr-316	846	290	,	,	PUNCT
ftr-316	846	291	or	or	CCONJ
ftr-316	846	292	movable	movable	ADJ
ftr-316	846	293	property	property	NOUN
ftr-316	846	294	related	relate	VERB
ftr-316	846	295	to	to	ADP
ftr-316	846	296	the	the	DET
ftr-316	846	297	operation	operation	NOUN
ftr-316	846	298	of	of	ADP
ftr-316	846	299	those	those	DET
ftr-316	846	300	ships	ship	NOUN
ftr-316	846	301	,	,	PUNCT
ftr-316	846	302	aircrafts	aircraft	NOUN
ftr-316	846	303	,	,	PUNCT
ftr-316	846	304	and	and	CCONJ
ftr-316	846	305	boats	boat	NOUN
ftr-316	846	306	is	be	AUX
ftr-316	846	307	granted	grant	VERB
ftr-316	846	308	only	only	ADV
ftr-316	846	309	to	to	ADP
ftr-316	846	310	the	the	DET
ftr-316	846	311	country	country	NOUN
ftr-316	846	312	of	of	ADP
ftr-316	846	313	residency	residency	NOUN
ftr-316	846	314	of	of	ADP
ftr-316	846	315	the	the	DET
ftr-316	846	316	alienator.258	alienator.258	NOUN
ftr-316	846	317	this	this	DET
ftr-316	846	318	provision	provision	NOUN
ftr-316	846	319	is	be	AUX
ftr-316	846	320	similar	similar	ADJ
ftr-316	846	321	to	to	ADP
ftr-316	846	322	that	that	PRON
ftr-316	846	323	used	use	VERB
ftr-316	846	324	by	by	ADP
ftr-316	846	325	the	the	DET
ftr-316	846	326	oecd	oecd	PROPN
ftr-316	846	327	,	,	PUNCT
ftr-316	846	328	but	but	CCONJ
ftr-316	846	329	it	it	PRON
ftr-316	846	330	has	have	VERB
ftr-316	846	331	an	an	DET
ftr-316	846	332	important	important	ADJ
ftr-316	846	333	difference	difference	NOUN
ftr-316	846	334	since	since	SCONJ
ftr-316	846	335	the	the	DET
ftr-316	846	336	oecd	oecd	PROPN
ftr-316	846	337	uses	use	VERB
ftr-316	846	338	the	the	DET
ftr-316	846	339	concept	concept	NOUN
ftr-316	846	340	of	of	ADP
ftr-316	846	341	“	"	PUNCT
ftr-316	846	342	place	place	NOUN
ftr-316	846	343	of	of	ADP
ftr-316	846	344	effective	effective	ADJ
ftr-316	846	345	management	management	NOUN
ftr-316	846	346	”	"	PUNCT
ftr-316	846	347	instead	instead	ADV
ftr-316	846	348	of	of	ADP
ftr-316	846	349	“	"	PUNCT
ftr-316	846	350	place	place	NOUN
ftr-316	846	351	of	of	ADP
ftr-316	846	352	residency	residency	NOUN
ftr-316	846	353	.	.	PUNCT
ftr-316	847	1	”259	”259	NOUN
ftr-316	847	2	article	article	NOUN
ftr-316	847	3	13(5	13(5	NUM
ftr-316	847	4	)	)	PUNCT
ftr-316	847	5	sets	set	VERB
ftr-316	847	6	forth	forth	ADP
ftr-316	847	7	a	a	DET
ftr-316	847	8	general	general	ADJ
ftr-316	847	9	limit	limit	NOUN
ftr-316	847	10	of	of	ADP
ftr-316	847	11	16	16	NUM
ftr-316	847	12	percent	percent	NOUN
ftr-316	847	13	for	for	ADP
ftr-316	847	14	capital	capital	NOUN
ftr-316	847	15	gains	gain	NOUN
ftr-316	847	16	arising	arise	VERB
ftr-316	847	17	from	from	ADP
ftr-316	847	18	the	the	DET
ftr-316	847	19	alienation	alienation	NOUN
ftr-316	847	20	of	of	ADP
ftr-316	847	21	other	other	ADJ
ftr-316	847	22	rights	right	NOUN
ftr-316	847	23	or	or	CCONJ
ftr-316	847	24	interests	interest	NOUN
ftr-316	847	25	on	on	ADP
ftr-316	847	26	the	the	DET
ftr-316	847	27	capital	capital	NOUN
ftr-316	847	28	of	of	ADP
ftr-316	847	29	companies	company	NOUN
ftr-316	847	30	incorporated	incorporate	VERB
ftr-316	847	31	in	in	ADP
ftr-316	847	32	the	the	DET
ftr-316	847	33	other	other	ADJ
ftr-316	847	34	country.260	country.260	NOUN
ftr-316	847	35	however	however	ADV
ftr-316	847	36	,	,	PUNCT
ftr-316	847	37	this	this	DET
ftr-316	847	38	general	general	ADJ
ftr-316	847	39	rule	rule	NOUN
ftr-316	847	40	has	have	VERB
ftr-316	847	41	three	three	NUM
ftr-316	847	42	main	main	ADJ
ftr-316	847	43	exceptions	exception	NOUN
ftr-316	847	44	:	:	PUNCT
ftr-316	847	45	(	(	PUNCT
ftr-316	847	46	i	i	NOUN
ftr-316	847	47	)	)	PUNCT
ftr-316	847	48	capital	capital	NOUN
ftr-316	847	49	gains	gain	NOUN
ftr-316	847	50	derived	derive	VERB
ftr-316	847	51	by	by	ADP
ftr-316	847	52	a	a	DET
ftr-316	847	53	pension	pension	NOUN
ftr-316	847	54	fund	fund	NOUN
ftr-316	847	55	are	be	AUX
ftr-316	847	56	252	252	NUM
ftr-316	847	57	.	.	PUNCT
ftr-316	848	1	u.s	u.s	PROPN
ftr-316	848	2	.	.	PROPN
ftr-316	848	3	2006	2006	NUM
ftr-316	848	4	model	model	NOUN
ftr-316	848	5	technical	technical	ADJ
ftr-316	848	6	explanations	explanation	NOUN
ftr-316	848	7	,	,	PUNCT
ftr-316	848	8	supra	supra	PROPN
ftr-316	848	9	note	note	PROPN
ftr-316	848	10	119	119	NUM
ftr-316	848	11	,	,	PUNCT
ftr-316	848	12	art	art	NOUN
ftr-316	848	13	.	.	PUNCT
ftr-316	849	1	13	13	NUM
ftr-316	849	2	,	,	PUNCT
ftr-316	849	3	¶	¶	NOUN
ftr-316	849	4	2	2	NUM
ftr-316	849	5	.	.	NUM
ftr-316	849	6	253	253	NUM
ftr-316	849	7	.	.	PUNCT
ftr-316	850	1	chile	chile	PROPN
ftr-316	850	2	-	-	PUNCT
ftr-316	850	3	u.s	u.s	PROPN
ftr-316	850	4	.	.	PROPN
ftr-316	850	5	tax	tax	NOUN
ftr-316	850	6	treaty	treaty	NOUN
ftr-316	851	1	,	,	PUNCT
ftr-316	851	2	supra	supra	PROPN
ftr-316	851	3	note	note	PROPN
ftr-316	851	4	36	36	NUM
ftr-316	851	5	,	,	PUNCT
ftr-316	851	6	art	art	NOUN
ftr-316	851	7	.	.	PUNCT
ftr-316	852	1	13	13	NUM
ftr-316	852	2	,	,	PUNCT
ftr-316	852	3	¶	¶	NOUN
ftr-316	852	4	2(c	2(c	NUM
ftr-316	852	5	)	)	PUNCT
ftr-316	852	6	.	.	PUNCT
ftr-316	853	1	254	254	NUM
ftr-316	853	2	.	.	PUNCT
ftr-316	854	1	l.i.r	l.i.r	PROPN
ftr-316	854	2	.	.	PROPN
ftr-316	854	3	art	art	NOUN
ftr-316	854	4	.	.	PUNCT
ftr-316	855	1	17	17	NUM
ftr-316	855	2	,	,	PUNCT
ftr-316	855	3	no	no	INTJ
ftr-316	855	4	.	.	NOUN
ftr-316	855	5	8(b	8(b	NUM
ftr-316	855	6	)	)	PUNCT
ftr-316	855	7	.	.	PUNCT
ftr-316	856	1	255	255	NUM
ftr-316	856	2	.	.	PUNCT
ftr-316	857	1	chile	chile	PROPN
ftr-316	857	2	-	-	PUNCT
ftr-316	857	3	u.s	u.s	PROPN
ftr-316	857	4	.	.	PROPN
ftr-316	857	5	tax	tax	NOUN
ftr-316	857	6	treaty	treaty	NOUN
ftr-316	858	1	,	,	PUNCT
ftr-316	858	2	supra	supra	PROPN
ftr-316	858	3	note	note	PROPN
ftr-316	858	4	36	36	NUM
ftr-316	858	5	,	,	PUNCT
ftr-316	858	6	art	art	NOUN
ftr-316	858	7	.	.	PUNCT
ftr-316	859	1	13	13	NUM
ftr-316	859	2	,	,	PUNCT
ftr-316	859	3	¶	¶	NOUN
ftr-316	859	4	3	3	NUM
ftr-316	859	5	.	.	PROPN
ftr-316	859	6	256	256	NUM
ftr-316	859	7	.	.	PUNCT
ftr-316	860	1	oecd	oecd	PROPN
ftr-316	860	2	tpa	tpa	PROPN
ftr-316	860	3	,	,	PUNCT
ftr-316	860	4	supra	supra	PROPN
ftr-316	860	5	note	note	PROPN
ftr-316	860	6	138	138	NUM
ftr-316	860	7	,	,	PUNCT
ftr-316	860	8	cmt	cmt	PROPN
ftr-316	860	9	.	.	PROPN
ftr-316	860	10	24	24	NUM
ftr-316	860	11	on	on	ADP
ftr-316	860	12	art	art	NOUN
ftr-316	860	13	.	.	PUNCT
ftr-316	861	1	13	13	NUM
ftr-316	861	2	.	.	X
ftr-316	862	1	257	257	NUM
ftr-316	862	2	.	.	PUNCT
ftr-316	863	1	u.s	u.s	PROPN
ftr-316	863	2	.	.	PROPN
ftr-316	863	3	2006	2006	NUM
ftr-316	863	4	model	model	NOUN
ftr-316	863	5	technical	technical	ADJ
ftr-316	863	6	explanations	explanation	NOUN
ftr-316	863	7	,	,	PUNCT
ftr-316	863	8	supra	supra	PROPN
ftr-316	863	9	note	note	PROPN
ftr-316	863	10	119	119	NUM
ftr-316	863	11	,	,	PUNCT
ftr-316	863	12	art	art	NOUN
ftr-316	863	13	.	.	PUNCT
ftr-316	864	1	13	13	NUM
ftr-316	864	2	,	,	PUNCT
ftr-316	864	3	¶	¶	NOUN
ftr-316	864	4	3	3	NUM
ftr-316	864	5	.	.	NOUN
ftr-316	864	6	258	258	NUM
ftr-316	864	7	.	.	PUNCT
ftr-316	865	1	chile	chile	PROPN
ftr-316	865	2	-	-	PUNCT
ftr-316	865	3	u.s	u.s	PROPN
ftr-316	865	4	.	.	PROPN
ftr-316	865	5	tax	tax	NOUN
ftr-316	865	6	treaty	treaty	NOUN
ftr-316	866	1	,	,	PUNCT
ftr-316	866	2	supra	supra	PROPN
ftr-316	866	3	note	note	PROPN
ftr-316	866	4	36	36	NUM
ftr-316	866	5	,	,	PUNCT
ftr-316	866	6	art	art	NOUN
ftr-316	866	7	.	.	PUNCT
ftr-316	867	1	13	13	NUM
ftr-316	867	2	,	,	PUNCT
ftr-316	867	3	¶	¶	NOUN
ftr-316	867	4	4	4	NUM
ftr-316	867	5	.	.	PUNCT
ftr-316	868	1	259	259	NUM
ftr-316	868	2	.	.	PUNCT
ftr-316	869	1	oecd	oecd	PROPN
ftr-316	869	2	comm	comm	NOUN
ftr-316	869	3	.	.	PUNCT
ftr-316	870	1	on	on	ADP
ftr-316	870	2	fiscal	fiscal	ADJ
ftr-316	870	3	affairs	affair	NOUN
ftr-316	870	4	,	,	PUNCT
ftr-316	870	5	supra	supra	PROPN
ftr-316	870	6	note	note	NOUN
ftr-316	870	7	186	186	NUM
ftr-316	870	8	,	,	PUNCT
ftr-316	870	9	cmt	cmt	PROPN
ftr-316	870	10	.	.	PROPN
ftr-316	870	11	28	28	NUM
ftr-316	870	12	on	on	ADP
ftr-316	870	13	art	art	NOUN
ftr-316	870	14	.	.	PUNCT
ftr-316	871	1	13	13	NUM
ftr-316	871	2	.	.	NOUN
ftr-316	871	3	260	260	NUM
ftr-316	871	4	.	.	PUNCT
ftr-316	872	1	as	as	SCONJ
ftr-316	872	2	mentioned	mention	VERB
ftr-316	872	3	above	above	ADV
ftr-316	872	4	,	,	PUNCT
ftr-316	872	5	this	this	DET
ftr-316	872	6	limit	limit	NOUN
ftr-316	872	7	is	be	AUX
ftr-316	872	8	only	only	ADV
ftr-316	872	9	relevant	relevant	ADJ
ftr-316	872	10	for	for	ADP
ftr-316	872	11	chilean	chilean	ADJ
ftr-316	872	12	tax	tax	NOUN
ftr-316	872	13	purposes	purpose	NOUN
ftr-316	872	14	since	since	SCONJ
ftr-316	872	15	the	the	DET
ftr-316	872	16	united	united	PROPN
ftr-316	872	17	states	states	PROPN
ftr-316	872	18	generally	generally	ADV
ftr-316	872	19	exempts	exempt	VERB
ftr-316	872	20	capital	capital	NOUN
ftr-316	872	21	gains	gain	NOUN
ftr-316	872	22	if	if	SCONJ
ftr-316	872	23	certain	certain	ADJ
ftr-316	872	24	conditions	condition	NOUN
ftr-316	872	25	are	be	AUX
ftr-316	872	26	met	meet	VERB
ftr-316	872	27	.	.	PUNCT
ftr-316	873	1	chile	chile	PROPN
ftr-316	873	2	-	-	PUNCT
ftr-316	873	3	u.s	u.s	PROPN
ftr-316	873	4	.	.	PROPN
ftr-316	873	5	tax	tax	NOUN
ftr-316	873	6	treaty	treaty	NOUN
ftr-316	874	1	,	,	PUNCT
ftr-316	874	2	supra	supra	PROPN
ftr-316	874	3	note	note	PROPN
ftr-316	874	4	36	36	NUM
ftr-316	874	5	,	,	PUNCT
ftr-316	874	6	art	art	NOUN
ftr-316	874	7	.	.	PUNCT
ftr-316	875	1	13	13	NUM
ftr-316	875	2	,	,	PUNCT
ftr-316	875	3	¶	¶	NOUN
ftr-316	875	4	5	5	NUM
ftr-316	875	5	.	.	PUNCT
ftr-316	876	1	see	see	AUX
ftr-316	876	2	also	also	ADV
ftr-316	876	3	section	section	VERB
ftr-316	876	4	ii.5	ii.5	PROPN
ftr-316	876	5	82	82	NUM
ftr-316	876	6	florida	florida	PROPN
ftr-316	876	7	tax	tax	NOUN
ftr-316	876	8	review	review	NOUN
ftr-316	877	1	[	[	X
ftr-316	877	2	vol.13:2	vol.13:2	NOUN
ftr-316	877	3	only	only	ADV
ftr-316	877	4	taxable	taxable	ADJ
ftr-316	877	5	at	at	ADP
ftr-316	877	6	the	the	DET
ftr-316	877	7	state	state	NOUN
ftr-316	877	8	of	of	ADP
ftr-316	877	9	residency;261	residency;261	PROPN
ftr-316	877	10	(	(	PUNCT
ftr-316	877	11	ii	ii	NOUN
ftr-316	877	12	)	)	PUNCT
ftr-316	877	13	capital	capital	NOUN
ftr-316	877	14	gains	gain	NOUN
ftr-316	877	15	derived	derive	VERB
ftr-316	877	16	from	from	ADP
ftr-316	877	17	shares	share	NOUN
ftr-316	877	18	or	or	CCONJ
ftr-316	877	19	rights	right	NOUN
ftr-316	877	20	in	in	ADP
ftr-316	877	21	the	the	DET
ftr-316	877	22	capital	capital	NOUN
ftr-316	877	23	of	of	ADP
ftr-316	877	24	a	a	DET
ftr-316	877	25	company	company	NOUN
ftr-316	877	26	that	that	PRON
ftr-316	877	27	is	be	AUX
ftr-316	877	28	resident	resident	ADJ
ftr-316	877	29	in	in	ADP
ftr-316	877	30	the	the	DET
ftr-316	877	31	other	other	ADJ
ftr-316	877	32	state	state	NOUN
ftr-316	877	33	are	be	AUX
ftr-316	877	34	taxable	taxable	ADJ
ftr-316	877	35	at	at	ADP
ftr-316	877	36	source	source	NOUN
ftr-316	877	37	if	if	SCONJ
ftr-316	877	38	the	the	DET
ftr-316	877	39	alienator	alienator	NOUN
ftr-316	877	40	has	have	AUX
ftr-316	877	41	owned	own	VERB
ftr-316	877	42	,	,	PUNCT
ftr-316	877	43	at	at	ADP
ftr-316	877	44	any	any	DET
ftr-316	877	45	time	time	NOUN
ftr-316	877	46	during	during	ADP
ftr-316	877	47	the	the	DET
ftr-316	877	48	twelvemonth	twelvemonth	NOUN
ftr-316	877	49	period	period	NOUN
ftr-316	877	50	preceding	precede	VERB
ftr-316	877	51	the	the	DET
ftr-316	877	52	alienation	alienation	NOUN
ftr-316	877	53	,	,	PUNCT
ftr-316	877	54	50	50	NUM
ftr-316	877	55	percent	percent	NOUN
ftr-316	877	56	or	or	CCONJ
ftr-316	877	57	more	more	ADJ
ftr-316	877	58	of	of	ADP
ftr-316	877	59	the	the	DET
ftr-316	877	60	shares	share	NOUN
ftr-316	877	61	or	or	CCONJ
ftr-316	877	62	20	20	NUM
ftr-316	877	63	percent	percent	NOUN
ftr-316	877	64	or	or	CCONJ
ftr-316	877	65	more	more	ADJ
ftr-316	877	66	of	of	ADP
ftr-316	877	67	the	the	DET
ftr-316	877	68	rights	right	NOUN
ftr-316	877	69	of	of	ADP
ftr-316	877	70	a	a	DET
ftr-316	877	71	company;262	company;262	PROPN
ftr-316	877	72	and	and	CCONJ
ftr-316	877	73	(	(	PUNCT
ftr-316	877	74	iii	iii	NOUN
ftr-316	877	75	)	)	PUNCT
ftr-316	877	76	capital	capital	NOUN
ftr-316	877	77	gains	gain	NOUN
ftr-316	877	78	derived	derive	VERB
ftr-316	877	79	from	from	ADP
ftr-316	877	80	the	the	DET
ftr-316	877	81	sale	sale	NOUN
ftr-316	877	82	of	of	ADP
ftr-316	877	83	shares	share	NOUN
ftr-316	877	84	that	that	PRON
ftr-316	877	85	meet	meet	VERB
ftr-316	877	86	the	the	DET
ftr-316	877	87	conditions	condition	NOUN
ftr-316	877	88	set	set	VERB
ftr-316	877	89	forth	forth	ADP
ftr-316	877	90	in	in	ADP
ftr-316	877	91	articles	article	NOUN
ftr-316	877	92	106	106	NUM
ftr-316	877	93	and	and	CCONJ
ftr-316	877	94	107	107	NUM
ftr-316	877	95	of	of	ADP
ftr-316	877	96	the	the	DET
ftr-316	877	97	citl	citl	NOUN
ftr-316	877	98	for	for	ADP
ftr-316	877	99	publicly	publicly	ADV
ftr-316	877	100	traded	trade	VERB
ftr-316	877	101	securities	security	NOUN
ftr-316	877	102	disposed	dispose	VERB
ftr-316	877	103	on	on	ADP
ftr-316	877	104	a	a	DET
ftr-316	877	105	recognized	recognize	VERB
ftr-316	877	106	stock	stock	NOUN
ftr-316	877	107	exchange	exchange	NOUN
ftr-316	877	108	are	be	AUX
ftr-316	877	109	not	not	PART
ftr-316	877	110	taxable	taxable	ADJ
ftr-316	877	111	in	in	ADP
ftr-316	877	112	chile.263	chile.263	PROPN
ftr-316	877	113	finally	finally	ADV
ftr-316	877	114	,	,	PUNCT
ftr-316	877	115	a	a	DET
ftr-316	877	116	step	step	NOUN
ftr-316	877	117	-	-	PUNCT
ftr-316	877	118	up	up	ADP
ftr-316	877	119	basis	basis	NOUN
ftr-316	877	120	is	be	AUX
ftr-316	877	121	granted	grant	VERB
ftr-316	877	122	to	to	ADP
ftr-316	877	123	an	an	DET
ftr-316	877	124	individual	individual	NOUN
ftr-316	877	125	who	who	PRON
ftr-316	877	126	ceases	cease	VERB
ftr-316	877	127	to	to	PART
ftr-316	877	128	be	be	AUX
ftr-316	877	129	a	a	DET
ftr-316	877	130	resident	resident	NOUN
ftr-316	877	131	of	of	ADP
ftr-316	877	132	a	a	DET
ftr-316	877	133	country	country	NOUN
ftr-316	877	134	(	(	PUNCT
ftr-316	877	135	e.g.	e.g.	ADV
ftr-316	877	136	,	,	PUNCT
ftr-316	877	137	the	the	DET
ftr-316	877	138	united	united	PROPN
ftr-316	877	139	states	states	PROPN
ftr-316	877	140	)	)	PUNCT
ftr-316	877	141	and	and	CCONJ
ftr-316	877	142	is	be	AUX
ftr-316	877	143	taxed	tax	VERB
ftr-316	877	144	with	with	ADP
ftr-316	877	145	“	"	PUNCT
ftr-316	877	146	an	an	DET
ftr-316	877	147	exit	exit	NOUN
ftr-316	877	148	or	or	CCONJ
ftr-316	877	149	departure	departure	NOUN
ftr-316	877	150	tax	tax	NOUN
ftr-316	877	151	”	"	PUNCT
ftr-316	877	152	on	on	ADP
ftr-316	877	153	the	the	DET
ftr-316	877	154	fair	fair	ADJ
ftr-316	877	155	market	market	NOUN
ftr-316	877	156	value	value	NOUN
ftr-316	877	157	of	of	ADP
ftr-316	877	158	the	the	DET
ftr-316	877	159	property.264	property.264	NOUN
ftr-316	877	160	in	in	ADP
ftr-316	877	161	such	such	ADJ
ftr-316	877	162	case	case	NOUN
ftr-316	877	163	,	,	PUNCT
ftr-316	877	164	the	the	DET
ftr-316	877	165	former	former	ADJ
ftr-316	877	166	resident	resident	NOUN
ftr-316	877	167	may	may	AUX
ftr-316	877	168	elect	elect	VERB
ftr-316	877	169	to	to	PART
ftr-316	877	170	be	be	AUX
ftr-316	877	171	treated	treat	VERB
ftr-316	877	172	in	in	ADP
ftr-316	877	173	the	the	DET
ftr-316	877	174	other	other	ADJ
ftr-316	877	175	country	country	NOUN
ftr-316	877	176	(	(	PUNCT
ftr-316	877	177	e.g.	e.g.	ADV
ftr-316	877	178	,	,	PUNCT
ftr-316	877	179	chile	chile	PROPN
ftr-316	877	180	)	)	PUNCT
ftr-316	877	181	as	as	SCONJ
ftr-316	877	182	if	if	SCONJ
ftr-316	877	183	he	he	PRON
ftr-316	877	184	alienated	alienate	VERB
ftr-316	877	185	and	and	CCONJ
ftr-316	877	186	reacquired	reacquire	VERB
ftr-316	877	187	such	such	ADJ
ftr-316	877	188	property	property	NOUN
ftr-316	877	189	.	.	PUNCT
ftr-316	878	1	however	however	ADV
ftr-316	878	2	,	,	PUNCT
ftr-316	878	3	this	this	DET
ftr-316	878	4	benefit	benefit	NOUN
ftr-316	878	5	is	be	AUX
ftr-316	878	6	only	only	ADV
ftr-316	878	7	granted	grant	VERB
ftr-316	878	8	to	to	ADP
ftr-316	878	9	property	property	NOUN
ftr-316	878	10	located	locate	VERB
ftr-316	878	11	in	in	ADP
ftr-316	878	12	the	the	DET
ftr-316	878	13	former	former	ADJ
ftr-316	878	14	country	country	NOUN
ftr-316	878	15	(	(	PUNCT
ftr-316	878	16	e.g.	e.g.	ADV
ftr-316	878	17	,	,	PUNCT
ftr-316	878	18	the	the	DET
ftr-316	878	19	united	united	PROPN
ftr-316	878	20	states	states	PROPN
ftr-316	878	21	)	)	PUNCT
ftr-316	878	22	and	and	CCONJ
ftr-316	878	23	does	do	AUX
ftr-316	878	24	not	not	PART
ftr-316	878	25	apply	apply	VERB
ftr-316	878	26	to	to	ADP
ftr-316	878	27	property	property	NOUN
ftr-316	878	28	located	locate	VERB
ftr-316	878	29	in	in	ADP
ftr-316	878	30	the	the	DET
ftr-316	878	31	other	other	ADJ
ftr-316	878	32	country	country	NOUN
ftr-316	878	33	(	(	PUNCT
ftr-316	878	34	e.g.	e.g.	ADV
ftr-316	878	35	,	,	PUNCT
ftr-316	878	36	chile).265	chile).265	VERB
ftr-316	878	37	7.2	7.2	NUM
ftr-316	878	38	capital	capital	NOUN
ftr-316	878	39	gains	gain	NOUN
ftr-316	878	40	on	on	ADP
ftr-316	878	41	non	non	ADJ
ftr-316	878	42	-	-	ADJ
ftr-316	878	43	traditional	traditional	ADJ
ftr-316	878	44	assets	asset	NOUN
ftr-316	878	45	the	the	DET
ftr-316	878	46	use	use	NOUN
ftr-316	878	47	of	of	ADP
ftr-316	878	48	financial	financial	ADJ
ftr-316	878	49	instruments	instrument	NOUN
ftr-316	878	50	such	such	ADJ
ftr-316	878	51	as	as	ADP
ftr-316	878	52	forwards	forward	NOUN
ftr-316	878	53	,	,	PUNCT
ftr-316	878	54	options	option	NOUN
ftr-316	878	55	,	,	PUNCT
ftr-316	878	56	and	and	CCONJ
ftr-316	878	57	equity	equity	NOUN
ftr-316	878	58	swaps	swap	NOUN
ftr-316	878	59	for	for	ADP
ftr-316	878	60	both	both	DET
ftr-316	878	61	hedging	hedging	NOUN
ftr-316	878	62	and	and	CCONJ
ftr-316	878	63	speculative	speculative	ADJ
ftr-316	878	64	investment	investment	NOUN
ftr-316	878	65	presents	present	VERB
ftr-316	878	66	important	important	ADJ
ftr-316	878	67	challenges	challenge	NOUN
ftr-316	878	68	for	for	ADP
ftr-316	878	69	the	the	DET
ftr-316	878	70	application	application	NOUN
ftr-316	878	71	of	of	ADP
ftr-316	878	72	article	article	NOUN
ftr-316	878	73	7	7	NUM
ftr-316	878	74	(	(	PUNCT
ftr-316	878	75	business	business	NOUN
ftr-316	878	76	profits	profit	NOUN
ftr-316	878	77	)	)	PUNCT
ftr-316	878	78	,	,	PUNCT
ftr-316	878	79	article	article	NOUN
ftr-316	878	80	10	10	NUM
ftr-316	878	81	(	(	PUNCT
ftr-316	878	82	dividends	dividend	NOUN
ftr-316	878	83	)	)	PUNCT
ftr-316	878	84	,	,	PUNCT
ftr-316	878	85	article	article	NOUN
ftr-316	878	86	11	11	NUM
ftr-316	878	87	(	(	PUNCT
ftr-316	878	88	interest	interest	NOUN
ftr-316	878	89	)	)	PUNCT
ftr-316	878	90	,	,	PUNCT
ftr-316	878	91	article	article	NOUN
ftr-316	878	92	13	13	NUM
ftr-316	878	93	(	(	PUNCT
ftr-316	878	94	capital	capital	NOUN
ftr-316	878	95	gains	gain	NOUN
ftr-316	878	96	)	)	PUNCT
ftr-316	878	97	,	,	PUNCT
ftr-316	878	98	and	and	CCONJ
ftr-316	878	99	article	article	NOUN
ftr-316	878	100	21	21	NUM
ftr-316	878	101	(	(	PUNCT
ftr-316	878	102	other	other	ADJ
ftr-316	878	103	income	income	NOUN
ftr-316	878	104	)	)	PUNCT
ftr-316	878	105	under	under	ADP
ftr-316	878	106	the	the	DET
ftr-316	878	107	treaty	treaty	NOUN
ftr-316	878	108	because	because	SCONJ
ftr-316	878	109	such	such	ADJ
ftr-316	878	110	instruments	instrument	NOUN
ftr-316	878	111	present	present	VERB
ftr-316	878	112	a	a	DET
ftr-316	878	113	variety	variety	NOUN
ftr-316	878	114	of	of	ADP
ftr-316	878	115	components	component	NOUN
ftr-316	878	116	that	that	PRON
ftr-316	878	117	make	make	VERB
ftr-316	878	118	it	it	PRON
ftr-316	878	119	difficult	difficult	ADJ
ftr-316	878	120	to	to	PART
ftr-316	878	121	determine	determine	VERB
ftr-316	878	122	their	their	PRON
ftr-316	878	123	tax	tax	NOUN
ftr-316	878	124	treatment	treatment	NOUN
ftr-316	878	125	a	a	DET
ftr-316	878	126	priori.266	priori.266	NOUN
ftr-316	878	127	the	the	DET
ftr-316	878	128	basic	basic	ADJ
ftr-316	878	129	rule	rule	NOUN
ftr-316	878	130	on	on	ADP
ftr-316	878	131	financial	financial	ADJ
ftr-316	878	132	instruments	instrument	NOUN
ftr-316	878	133	is	be	AUX
ftr-316	878	134	that	that	SCONJ
ftr-316	878	135	if	if	SCONJ
ftr-316	878	136	they	they	PRON
ftr-316	878	137	derive	derive	VERB
ftr-316	878	138	from	from	ADP
ftr-316	878	139	the	the	DET
ftr-316	878	140	conduct	conduct	NOUN
ftr-316	878	141	of	of	ADP
ftr-316	878	142	a	a	DET
ftr-316	878	143	trade	trade	NOUN
ftr-316	878	144	or	or	CCONJ
ftr-316	878	145	business	business	NOUN
ftr-316	878	146	they	they	PRON
ftr-316	878	147	are	be	AUX
ftr-316	878	148	considered	consider	VERB
ftr-316	878	149	business	business	NOUN
ftr-316	878	150	profits	profit	NOUN
ftr-316	878	151	and	and	CCONJ
ftr-316	878	152	taxable	taxable	ADJ
ftr-316	878	153	under	under	ADP
ftr-316	878	154	article	article	NOUN
ftr-316	878	155	7	7	NUM
ftr-316	878	156	of	of	ADP
ftr-316	878	157	the	the	DET
ftr-316	878	158	treaty.267	treaty.267	NOUN
ftr-316	878	159	if	if	SCONJ
ftr-316	878	160	they	they	PRON
ftr-316	878	161	are	be	AUX
ftr-316	878	162	not	not	PART
ftr-316	878	163	connected	connect	VERB
ftr-316	878	164	to	to	ADP
ftr-316	878	165	a	a	DET
ftr-316	878	166	trade	trade	NOUN
ftr-316	878	167	261	261	NUM
ftr-316	878	168	.	.	PUNCT
ftr-316	879	1	chile	chile	PROPN
ftr-316	879	2	-	-	PUNCT
ftr-316	879	3	u.s	u.s	PROPN
ftr-316	879	4	.	.	PROPN
ftr-316	879	5	tax	tax	NOUN
ftr-316	879	6	treaty	treaty	NOUN
ftr-316	880	1	,	,	PUNCT
ftr-316	880	2	supra	supra	PROPN
ftr-316	880	3	note	note	PROPN
ftr-316	880	4	36	36	NUM
ftr-316	880	5	,	,	PUNCT
ftr-316	880	6	art	art	NOUN
ftr-316	880	7	.	.	PUNCT
ftr-316	881	1	13	13	NUM
ftr-316	881	2	,	,	PUNCT
ftr-316	881	3	¶	¶	NOUN
ftr-316	881	4	6(a	6(a	NUM
ftr-316	881	5	)	)	PUNCT
ftr-316	881	6	.	.	PUNCT
ftr-316	882	1	262	262	NUM
ftr-316	882	2	.	.	PUNCT
ftr-316	883	1	however	however	ADV
ftr-316	883	2	,	,	PUNCT
ftr-316	883	3	the	the	DET
ftr-316	883	4	protocol	protocol	NOUN
ftr-316	883	5	rules	rule	VERB
ftr-316	883	6	that	that	SCONJ
ftr-316	883	7	the	the	DET
ftr-316	883	8	tax	tax	NOUN
ftr-316	883	9	imposed	impose	VERB
ftr-316	883	10	by	by	ADP
ftr-316	883	11	chile	chile	NOUN
ftr-316	883	12	under	under	ADP
ftr-316	883	13	the	the	DET
ftr-316	883	14	provisions	provision	NOUN
ftr-316	883	15	of	of	ADP
ftr-316	883	16	paragraph	paragraph	NOUN
ftr-316	883	17	7	7	NUM
ftr-316	883	18	of	of	ADP
ftr-316	883	19	article	article	NOUN
ftr-316	883	20	13	13	NUM
ftr-316	883	21	shall	shall	AUX
ftr-316	883	22	not	not	PART
ftr-316	883	23	exceed	exceed	VERB
ftr-316	883	24	35	35	NUM
ftr-316	883	25	percent	percent	NOUN
ftr-316	883	26	.	.	PUNCT
ftr-316	884	1	chile	chile	PROPN
ftr-316	884	2	-	-	PUNCT
ftr-316	884	3	u.s	u.s	PROPN
ftr-316	884	4	.	.	PROPN
ftr-316	884	5	tax	tax	NOUN
ftr-316	884	6	treaty	treaty	NOUN
ftr-316	885	1	,	,	PUNCT
ftr-316	885	2	supra	supra	PROPN
ftr-316	885	3	note	note	PROPN
ftr-316	885	4	36	36	NUM
ftr-316	885	5	,	,	PUNCT
ftr-316	885	6	art	art	NOUN
ftr-316	885	7	.	.	PUNCT
ftr-316	886	1	13	13	NUM
ftr-316	886	2	,	,	PUNCT
ftr-316	886	3	¶	¶	NOUN
ftr-316	886	4	7(a)–(b	7(a)–(b	NOUN
ftr-316	886	5	)	)	PUNCT
ftr-316	886	6	.	.	PUNCT
ftr-316	887	1	263	263	NUM
ftr-316	887	2	.	.	PUNCT
ftr-316	888	1	this	this	DET
ftr-316	888	2	rule	rule	NOUN
ftr-316	888	3	would	would	AUX
ftr-316	888	4	also	also	ADV
ftr-316	888	5	apply	apply	VERB
ftr-316	888	6	for	for	ADP
ftr-316	888	7	the	the	DET
ftr-316	888	8	united	united	PROPN
ftr-316	888	9	states	states	PROPN
ftr-316	888	10	if	if	SCONJ
ftr-316	888	11	a	a	DET
ftr-316	888	12	tax	tax	NOUN
ftr-316	888	13	were	be	AUX
ftr-316	888	14	imposed	impose	VERB
ftr-316	888	15	on	on	ADP
ftr-316	888	16	capital	capital	NOUN
ftr-316	888	17	gains	gain	NOUN
ftr-316	888	18	in	in	ADP
ftr-316	888	19	the	the	DET
ftr-316	888	20	future	future	NOUN
ftr-316	888	21	.	.	PUNCT
ftr-316	889	1	chile	chile	PROPN
ftr-316	889	2	-	-	PUNCT
ftr-316	889	3	u.s	u.s	PROPN
ftr-316	889	4	.	.	PROPN
ftr-316	889	5	tax	tax	NOUN
ftr-316	889	6	treaty	treaty	NOUN
ftr-316	890	1	,	,	PUNCT
ftr-316	890	2	supra	supra	PROPN
ftr-316	890	3	note	note	PROPN
ftr-316	890	4	36	36	NUM
ftr-316	890	5	,	,	PUNCT
ftr-316	890	6	art	art	NOUN
ftr-316	890	7	.	.	PUNCT
ftr-316	891	1	13	13	NUM
ftr-316	891	2	,	,	PUNCT
ftr-316	891	3	¶	¶	NUM
ftr-316	891	4	6(b	6(b	NUM
ftr-316	891	5	)	)	PUNCT
ftr-316	891	6	–	–	PUNCT
ftr-316	891	7	(	(	PUNCT
ftr-316	891	8	c	c	NOUN
ftr-316	891	9	)	)	PUNCT
ftr-316	891	10	.	.	PUNCT
ftr-316	892	1	see	see	VERB
ftr-316	892	2	also	also	ADV
ftr-316	892	3	section	section	PROPN
ftr-316	892	4	ii.5	ii.5	PROPN
ftr-316	892	5	.	.	PUNCT
ftr-316	893	1	264	264	NUM
ftr-316	893	2	.	.	PUNCT
ftr-316	894	1	this	this	DET
ftr-316	894	2	provision	provision	NOUN
ftr-316	894	3	is	be	AUX
ftr-316	894	4	currently	currently	ADV
ftr-316	894	5	applied	apply	VERB
ftr-316	894	6	only	only	ADV
ftr-316	894	7	to	to	ADP
ftr-316	894	8	u.s	u.s	PROPN
ftr-316	894	9	.	.	PROPN
ftr-316	894	10	residents	resident	NOUN
ftr-316	894	11	,	,	PUNCT
ftr-316	894	12	since	since	SCONJ
ftr-316	894	13	chile	chile	PROPN
ftr-316	894	14	does	do	AUX
ftr-316	894	15	not	not	PART
ftr-316	894	16	include	include	VERB
ftr-316	894	17	a	a	DET
ftr-316	894	18	similar	similar	ADJ
ftr-316	894	19	provision	provision	NOUN
ftr-316	894	20	in	in	ADP
ftr-316	894	21	the	the	DET
ftr-316	894	22	l.i.r	l.i.r	PROPN
ftr-316	894	23	.	.	PROPN
ftr-316	894	24	see	see	PROPN
ftr-316	894	25	i.r.c	i.r.c	NOUN
ftr-316	894	26	.	.	PUNCT
ftr-316	895	1	§	§	PROPN
ftr-316	895	2	877a(h)(2	877a(h)(2	PROPN
ftr-316	895	3	)	)	PUNCT
ftr-316	895	4	,	,	PUNCT
ftr-316	895	5	enacted	enact	VERB
ftr-316	895	6	by	by	ADP
ftr-316	895	7	heroes	hero	NOUN
ftr-316	895	8	earnings	earning	NOUN
ftr-316	895	9	assistance	assistance	NOUN
ftr-316	895	10	and	and	CCONJ
ftr-316	895	11	relief	relief	NOUN
ftr-316	895	12	tax	tax	NOUN
ftr-316	895	13	act	act	NOUN
ftr-316	895	14	of	of	ADP
ftr-316	895	15	2008	2008	NUM
ftr-316	895	16	,	,	PUNCT
ftr-316	895	17	pub	pub	NOUN
ftr-316	895	18	.	.	PUNCT
ftr-316	896	1	l.	l.	PROPN
ftr-316	896	2	no	no	INTJ
ftr-316	896	3	.	.	PROPN
ftr-316	897	1	110	110	NUM
ftr-316	897	2	-	-	SYM
ftr-316	897	3	245	245	NUM
ftr-316	897	4	,	,	PUNCT
ftr-316	897	5	§	§	PROPN
ftr-316	897	6	301(a	301(a	NUM
ftr-316	897	7	)	)	PUNCT
ftr-316	897	8	,	,	PUNCT
ftr-316	897	9	122	122	NUM
ftr-316	897	10	stat	stat	NOUN
ftr-316	897	11	.	.	PUNCT
ftr-316	898	1	1624	1624	NUM
ftr-316	898	2	(	(	PUNCT
ftr-316	898	3	2008	2008	NUM
ftr-316	898	4	)	)	PUNCT
ftr-316	898	5	.	.	PUNCT
ftr-316	899	1	265	265	NUM
ftr-316	899	2	.	.	PUNCT
ftr-316	900	1	chile	chile	PROPN
ftr-316	900	2	-	-	PUNCT
ftr-316	900	3	u.s	u.s	PROPN
ftr-316	900	4	.	.	PROPN
ftr-316	900	5	tax	tax	NOUN
ftr-316	900	6	treaty	treaty	NOUN
ftr-316	901	1	,	,	PUNCT
ftr-316	901	2	supra	supra	PROPN
ftr-316	901	3	note	note	PROPN
ftr-316	901	4	36	36	NUM
ftr-316	901	5	,	,	PUNCT
ftr-316	901	6	art	art	NOUN
ftr-316	901	7	.	.	PUNCT
ftr-316	902	1	13	13	NUM
ftr-316	902	2	,	,	PUNCT
ftr-316	902	3	¶	¶	NOUN
ftr-316	902	4	9	9	NUM
ftr-316	902	5	.	.	NOUN
ftr-316	902	6	266	266	NUM
ftr-316	902	7	.	.	PUNCT
ftr-316	903	1	see	see	VERB
ftr-316	903	2	generally	generally	ADV
ftr-316	903	3	reg	reg	ADJ
ftr-316	903	4	.	.	PUNCT
ftr-316	904	1	§	§	PROPN
ftr-316	904	2	1.861	1.861	NUM
ftr-316	904	3	-	-	PUNCT
ftr-316	904	4	3(a)(6	3(a)(6	NUM
ftr-316	904	5	)	)	PUNCT
ftr-316	904	6	for	for	ADP
ftr-316	904	7	the	the	DET
ftr-316	904	8	concept	concept	NOUN
ftr-316	904	9	of	of	ADP
ftr-316	904	10	substitute	substitute	ADJ
ftr-316	904	11	dividends	dividend	NOUN
ftr-316	904	12	in	in	ADP
ftr-316	904	13	securities	security	NOUN
ftr-316	904	14	lending	lending	NOUN
ftr-316	904	15	transaction	transaction	NOUN
ftr-316	904	16	.	.	PUNCT
ftr-316	905	1	267	267	X
ftr-316	905	2	.	.	PUNCT
ftr-316	906	1	the	the	DET
ftr-316	906	2	authority	authority	NOUN
ftr-316	906	3	for	for	ADP
ftr-316	906	4	advance	advance	NOUN
ftr-316	906	5	rulings	ruling	NOUN
ftr-316	906	6	(	(	PUNCT
ftr-316	906	7	aar	aar	NOUN
ftr-316	906	8	)	)	PUNCT
ftr-316	906	9	of	of	ADP
ftr-316	906	10	india	india	PROPN
ftr-316	906	11	,	,	PUNCT
ftr-316	906	12	in	in	ADP
ftr-316	906	13	the	the	DET
ftr-316	906	14	case	case	NOUN
ftr-316	906	15	of	of	ADP
ftr-316	906	16	royal	royal	PROPN
ftr-316	906	17	bank	bank	PROPN
ftr-316	906	18	of	of	ADP
ftr-316	906	19	canada	canada	PROPN
ftr-316	906	20	(	(	PUNCT
ftr-316	906	21	a.a.r	a.a.r	PROPN
ftr-316	906	22	no	no	INTJ
ftr-316	906	23	.	.	PROPN
ftr-316	906	24	816	816	NUM
ftr-316	906	25	of	of	ADP
ftr-316	906	26	2009	2009	NUM
ftr-316	906	27	)	)	PUNCT
ftr-316	906	28	,	,	PUNCT
ftr-316	906	29	held	hold	VERB
ftr-316	906	30	that	that	SCONJ
ftr-316	906	31	the	the	DET
ftr-316	906	32	profits	profit	NOUN
ftr-316	906	33	/	/	SYM
ftr-316	906	34	losses	loss	NOUN
ftr-316	906	35	on	on	ADP
ftr-316	906	36	2012	2012	NUM
ftr-316	906	37	]	]	PUNCT
ftr-316	906	38	u.s	u.s	PROPN
ftr-316	906	39	.	.	PROPN
ftr-316	906	40	and	and	CCONJ
ftr-316	906	41	chile	chile	PROPN
ftr-316	906	42	tax	tax	NOUN
ftr-316	906	43	treaty	treaty	NOUN
ftr-316	906	44	83	83	NUM
ftr-316	906	45	or	or	CCONJ
ftr-316	906	46	business	business	NOUN
ftr-316	906	47	,	,	PUNCT
ftr-316	906	48	to	to	ADP
ftr-316	906	49	the	the	DET
ftr-316	906	50	extent	extent	NOUN
ftr-316	906	51	that	that	SCONJ
ftr-316	906	52	such	such	ADJ
ftr-316	906	53	income	income	NOUN
ftr-316	906	54	is	be	AUX
ftr-316	906	55	not	not	PART
ftr-316	906	56	otherwise	otherwise	ADV
ftr-316	906	57	taxable	taxable	ADJ
ftr-316	906	58	under	under	ADP
ftr-316	906	59	another	another	DET
ftr-316	906	60	article	article	NOUN
ftr-316	906	61	(	(	PUNCT
ftr-316	906	62	e.g.	e.g.	ADV
ftr-316	906	63	article	article	NOUN
ftr-316	906	64	10	10	NUM
ftr-316	906	65	or	or	CCONJ
ftr-316	906	66	article	article	NOUN
ftr-316	906	67	11	11	NUM
ftr-316	906	68	)	)	PUNCT
ftr-316	906	69	,	,	PUNCT
ftr-316	906	70	they	they	PRON
ftr-316	906	71	can	can	AUX
ftr-316	906	72	be	be	AUX
ftr-316	906	73	taxable	taxable	ADJ
ftr-316	906	74	under	under	ADP
ftr-316	906	75	article	article	NOUN
ftr-316	906	76	13.268	13.268	NUM
ftr-316	906	77	however	however	ADV
ftr-316	906	78	,	,	PUNCT
ftr-316	906	79	this	this	DET
ftr-316	906	80	income	income	NOUN
ftr-316	906	81	can	can	AUX
ftr-316	906	82	also	also	ADV
ftr-316	906	83	be	be	AUX
ftr-316	906	84	included	include	VERB
ftr-316	906	85	under	under	ADP
ftr-316	906	86	other	other	ADJ
ftr-316	906	87	income	income	NOUN
ftr-316	906	88	in	in	ADP
ftr-316	906	89	accordance	accordance	NOUN
ftr-316	906	90	with	with	ADP
ftr-316	906	91	article	article	NOUN
ftr-316	906	92	21	21	NUM
ftr-316	906	93	of	of	ADP
ftr-316	906	94	the	the	DET
ftr-316	906	95	treaty.269	treaty.269	NOUN
ftr-316	906	96	the	the	DET
ftr-316	906	97	difference	difference	NOUN
ftr-316	906	98	is	be	AUX
ftr-316	906	99	not	not	PART
ftr-316	906	100	minor	minor	ADJ
ftr-316	906	101	,	,	PUNCT
ftr-316	906	102	since	since	SCONJ
ftr-316	906	103	under	under	ADP
ftr-316	906	104	the	the	DET
ftr-316	906	105	treaty	treaty	NOUN
ftr-316	906	106	income	income	NOUN
ftr-316	906	107	characterized	characterize	VERB
ftr-316	906	108	as	as	ADP
ftr-316	906	109	“	"	PUNCT
ftr-316	906	110	business	business	NOUN
ftr-316	906	111	profits	profit	NOUN
ftr-316	906	112	”	"	PUNCT
ftr-316	906	113	is	be	AUX
ftr-316	906	114	not	not	PART
ftr-316	906	115	taxable	taxable	ADJ
ftr-316	906	116	at	at	ADP
ftr-316	906	117	source	source	NOUN
ftr-316	906	118	;	;	PUNCT
ftr-316	906	119	income	income	NOUN
ftr-316	906	120	deemed	deem	VERB
ftr-316	906	121	capital	capital	NOUN
ftr-316	906	122	gain	gain	NOUN
ftr-316	906	123	is	be	AUX
ftr-316	906	124	not	not	PART
ftr-316	906	125	taxable	taxable	ADJ
ftr-316	906	126	at	at	ADP
ftr-316	906	127	source	source	NOUN
ftr-316	906	128	unless	unless	SCONJ
ftr-316	906	129	it	it	PRON
ftr-316	906	130	represents	represent	VERB
ftr-316	906	131	interest	interest	NOUN
ftr-316	906	132	rights	right	NOUN
ftr-316	906	133	or	or	CCONJ
ftr-316	906	134	interest	interest	NOUN
ftr-316	906	135	in	in	ADP
ftr-316	906	136	the	the	DET
ftr-316	906	137	capital	capital	NOUN
ftr-316	906	138	of	of	ADP
ftr-316	906	139	a	a	DET
ftr-316	906	140	company	company	NOUN
ftr-316	906	141	;	;	PUNCT
ftr-316	906	142	and	and	CCONJ
ftr-316	906	143	income	income	NOUN
ftr-316	906	144	considered	consider	VERB
ftr-316	906	145	“	"	PUNCT
ftr-316	906	146	other	other	ADJ
ftr-316	906	147	income	income	NOUN
ftr-316	906	148	”	"	PUNCT
ftr-316	906	149	is	be	AUX
ftr-316	906	150	fully	fully	ADV
ftr-316	906	151	taxable	taxable	ADJ
ftr-316	906	152	at	at	ADP
ftr-316	906	153	source	source	NOUN
ftr-316	906	154	.	.	PUNCT
ftr-316	907	1	indeed	indeed	ADV
ftr-316	907	2	,	,	PUNCT
ftr-316	907	3	unlike	unlike	ADP
ftr-316	907	4	the	the	DET
ftr-316	907	5	2006	2006	NUM
ftr-316	907	6	u.s	u.s	PROPN
ftr-316	907	7	.	.	PROPN
ftr-316	907	8	model	model	NOUN
ftr-316	907	9	and	and	CCONJ
ftr-316	907	10	the	the	DET
ftr-316	907	11	oecd	oecd	PROPN
ftr-316	907	12	model	model	NOUN
ftr-316	907	13	,	,	PUNCT
ftr-316	907	14	following	follow	VERB
ftr-316	907	15	the	the	DET
ftr-316	907	16	u.n	u.n	PROPN
ftr-316	907	17	.	.	PROPN
ftr-316	907	18	model	model	NOUN
ftr-316	907	19	and	and	CCONJ
ftr-316	907	20	the	the	DET
ftr-316	907	21	reservations	reservation	NOUN
ftr-316	907	22	presented	present	VERB
ftr-316	907	23	by	by	ADP
ftr-316	907	24	chile	chile	PROPN
ftr-316	907	25	to	to	ADP
ftr-316	907	26	the	the	DET
ftr-316	907	27	commentaries	commentary	NOUN
ftr-316	907	28	,	,	PUNCT
ftr-316	907	29	article	article	NOUN
ftr-316	907	30	21	21	NUM
ftr-316	907	31	of	of	ADP
ftr-316	907	32	the	the	DET
ftr-316	907	33	treaty	treaty	NOUN
ftr-316	907	34	grants	grant	VERB
ftr-316	907	35	full	full	ADJ
ftr-316	907	36	tax	tax	NOUN
ftr-316	907	37	authority	authority	NOUN
ftr-316	907	38	to	to	ADP
ftr-316	907	39	both	both	CCONJ
ftr-316	907	40	the	the	DET
ftr-316	907	41	residence	residence	NOUN
ftr-316	907	42	and	and	CCONJ
ftr-316	907	43	the	the	DET
ftr-316	907	44	source	source	NOUN
ftr-316	907	45	country	country	NOUN
ftr-316	907	46	on	on	ADP
ftr-316	907	47	income	income	NOUN
ftr-316	907	48	not	not	PART
ftr-316	907	49	specifically	specifically	ADV
ftr-316	907	50	dealt	deal	VERB
ftr-316	907	51	with	with	ADP
ftr-316	907	52	in	in	ADP
ftr-316	907	53	another	another	DET
ftr-316	907	54	article	article	NOUN
ftr-316	907	55	of	of	ADP
ftr-316	907	56	the	the	DET
ftr-316	907	57	treaty.270	treaty.270	PROPN
ftr-316	907	58	the	the	DET
ftr-316	907	59	two	two	NUM
ftr-316	907	60	most	most	ADV
ftr-316	907	61	relevant	relevant	ADJ
ftr-316	907	62	issues	issue	NOUN
ftr-316	907	63	connected	connect	VERB
ftr-316	907	64	to	to	ADP
ftr-316	907	65	the	the	DET
ftr-316	907	66	taxation	taxation	NOUN
ftr-316	907	67	of	of	ADP
ftr-316	907	68	derivatives	derivative	NOUN
ftr-316	907	69	relate	relate	VERB
ftr-316	907	70	to	to	ADP
ftr-316	907	71	the	the	DET
ftr-316	907	72	characterization	characterization	NOUN
ftr-316	907	73	of	of	ADP
ftr-316	907	74	the	the	DET
ftr-316	907	75	income	income	NOUN
ftr-316	907	76	and	and	CCONJ
ftr-316	907	77	the	the	DET
ftr-316	907	78	point	point	NOUN
ftr-316	907	79	in	in	ADP
ftr-316	907	80	time	time	NOUN
ftr-316	907	81	when	when	SCONJ
ftr-316	907	82	the	the	DET
ftr-316	907	83	income	income	NOUN
ftr-316	907	84	is	be	AUX
ftr-316	907	85	taken	take	VERB
ftr-316	907	86	into	into	ADP
ftr-316	907	87	account	account	NOUN
ftr-316	907	88	for	for	ADP
ftr-316	907	89	tax	tax	NOUN
ftr-316	907	90	purposes.271	purposes.271	NOUN
ftr-316	907	91	on	on	ADP
ftr-316	907	92	the	the	DET
ftr-316	907	93	first	first	ADJ
ftr-316	907	94	topic	topic	NOUN
ftr-316	907	95	,	,	PUNCT
ftr-316	907	96	“	"	PUNCT
ftr-316	907	97	some	some	DET
ftr-316	907	98	[	[	X
ftr-316	907	99	states	state	NOUN
ftr-316	907	100	]	]	PUNCT
ftr-316	907	101	would	would	AUX
ftr-316	907	102	treat	treat	VERB
ftr-316	907	103	the	the	DET
ftr-316	907	104	income	income	NOUN
ftr-316	907	105	from	from	ADP
ftr-316	907	106	a	a	DET
ftr-316	907	107	derivative	derivative	ADJ
ftr-316	907	108	contract	contract	NOUN
ftr-316	907	109	as	as	ADP
ftr-316	907	110	a	a	DET
ftr-316	907	111	capital	capital	NOUN
ftr-316	907	112	gain	gain	NOUN
ftr-316	907	113	,	,	PUNCT
ftr-316	907	114	whilst	whilst	SCONJ
ftr-316	907	115	others	other	NOUN
ftr-316	907	116	would	would	AUX
ftr-316	907	117	treat	treat	VERB
ftr-316	907	118	it	it	PRON
ftr-316	907	119	as	as	ADP
ftr-316	907	120	ordinary	ordinary	ADJ
ftr-316	907	121	income	income	NOUN
ftr-316	907	122	.	.	PUNCT
ftr-316	908	1	”272	”272	PROPN
ftr-316	908	2	regarding	regard	VERB
ftr-316	908	3	the	the	DET
ftr-316	908	4	second	second	ADJ
ftr-316	908	5	issue	issue	NOUN
ftr-316	908	6	,	,	PUNCT
ftr-316	908	7	some	some	DET
ftr-316	908	8	countries	country	NOUN
ftr-316	908	9	would	would	AUX
ftr-316	908	10	take	take	VERB
ftr-316	908	11	into	into	ADP
ftr-316	908	12	account	account	NOUN
ftr-316	908	13	the	the	DET
ftr-316	908	14	income	income	NOUN
ftr-316	908	15	from	from	ADP
ftr-316	908	16	a	a	DET
ftr-316	908	17	derivative	derivative	ADJ
ftr-316	908	18	contract	contract	NOUN
ftr-316	908	19	on	on	ADP
ftr-316	908	20	an	an	DET
ftr-316	908	21	accrual	accrual	ADJ
ftr-316	908	22	basis	basis	NOUN
ftr-316	908	23	(	(	PUNCT
ftr-316	908	24	i.e.	i.e.	X
ftr-316	908	25	,	,	PUNCT
ftr-316	908	26	over	over	ADP
ftr-316	908	27	the	the	DET
ftr-316	908	28	lifetime	lifetime	NOUN
ftr-316	908	29	of	of	ADP
ftr-316	908	30	the	the	DET
ftr-316	908	31	instrument	instrument	NOUN
ftr-316	908	32	)	)	PUNCT
ftr-316	908	33	and	and	CCONJ
ftr-316	908	34	others	other	NOUN
ftr-316	908	35	on	on	ADP
ftr-316	908	36	a	a	DET
ftr-316	908	37	realization	realization	NOUN
ftr-316	908	38	basis	basis	NOUN
ftr-316	908	39	(	(	PUNCT
ftr-316	908	40	i.e.	i.e.	X
ftr-316	908	41	,	,	PUNCT
ftr-316	908	42	when	when	SCONJ
ftr-316	908	43	it	it	PRON
ftr-316	908	44	is	be	AUX
ftr-316	908	45	actually	actually	ADV
ftr-316	908	46	paid).273	paid).273	NOUN
ftr-316	908	47	due	due	ADP
ftr-316	908	48	to	to	ADP
ftr-316	908	49	the	the	DET
ftr-316	908	50	complexity	complexity	NOUN
ftr-316	908	51	and	and	CCONJ
ftr-316	908	52	ongoing	ongoing	ADJ
ftr-316	908	53	development	development	NOUN
ftr-316	908	54	of	of	ADP
ftr-316	908	55	the	the	DET
ftr-316	908	56	financial	financial	ADJ
ftr-316	908	57	market	market	NOUN
ftr-316	908	58	,	,	PUNCT
ftr-316	908	59	there	there	PRON
ftr-316	908	60	are	be	VERB
ftr-316	908	61	many	many	ADJ
ftr-316	908	62	varieties	variety	NOUN
ftr-316	908	63	of	of	ADP
ftr-316	908	64	financial	financial	ADJ
ftr-316	908	65	instruments	instrument	NOUN
ftr-316	908	66	.	.	PUNCT
ftr-316	909	1	the	the	DET
ftr-316	909	2	next	next	ADJ
ftr-316	909	3	section	section	NOUN
ftr-316	909	4	describes	describe	VERB
ftr-316	909	5	the	the	DET
ftr-316	909	6	tax	tax	NOUN
ftr-316	909	7	treatment	treatment	NOUN
ftr-316	909	8	under	under	ADP
ftr-316	909	9	the	the	DET
ftr-316	909	10	treaty	treaty	NOUN
ftr-316	909	11	of	of	ADP
ftr-316	909	12	one	one	NUM
ftr-316	909	13	of	of	ADP
ftr-316	909	14	the	the	DET
ftr-316	909	15	most	most	ADV
ftr-316	909	16	commonly	commonly	ADV
ftr-316	909	17	used	use	VERB
ftr-316	909	18	instruments	instrument	NOUN
ftr-316	909	19	:	:	PUNCT
ftr-316	909	20	the	the	DET
ftr-316	909	21	equity	equity	NOUN
ftr-316	909	22	swap	swap	NOUN
ftr-316	909	23	.	.	PUNCT
ftr-316	910	1	7.2.1	7.2.1	NUM
ftr-316	910	2	the	the	DET
ftr-316	910	3	equity	equity	NOUN
ftr-316	910	4	swap	swap	NOUN
ftr-316	910	5	:	:	PUNCT
ftr-316	910	6	a	a	DET
ftr-316	910	7	practical	practical	ADJ
ftr-316	910	8	approach	approach	NOUN
ftr-316	910	9	under	under	ADP
ftr-316	910	10	the	the	DET
ftr-316	910	11	equity	equity	NOUN
ftr-316	910	12	swap	swap	NOUN
ftr-316	910	13	,	,	PUNCT
ftr-316	910	14	the	the	DET
ftr-316	910	15	short	short	ADJ
ftr-316	910	16	party	party	NOUN
ftr-316	910	17	pays	pay	VERB
ftr-316	910	18	the	the	DET
ftr-316	910	19	long	long	ADJ
ftr-316	910	20	party	party	NOUN
ftr-316	910	21	over	over	ADP
ftr-316	910	22	the	the	DET
ftr-316	910	23	life	life	NOUN
ftr-316	910	24	of	of	ADP
ftr-316	910	25	the	the	DET
ftr-316	910	26	swap	swap	NOUN
ftr-316	910	27	,	,	PUNCT
ftr-316	910	28	amounts	amount	VERB
ftr-316	910	29	equal	equal	ADJ
ftr-316	910	30	to	to	ADP
ftr-316	910	31	the	the	DET
ftr-316	910	32	excess	excess	NOUN
ftr-316	910	33	,	,	PUNCT
ftr-316	910	34	if	if	SCONJ
ftr-316	910	35	any	any	PRON
ftr-316	910	36	,	,	PUNCT
ftr-316	910	37	of	of	ADP
ftr-316	910	38	the	the	DET
ftr-316	910	39	dividends	dividend	NOUN
ftr-316	910	40	paid	pay	VERB
ftr-316	910	41	on	on	ADP
ftr-316	910	42	a	a	DET
ftr-316	910	43	specified	specified	ADJ
ftr-316	910	44	number	number	NOUN
ftr-316	910	45	of	of	ADP
ftr-316	910	46	shares	share	NOUN
ftr-316	910	47	of	of	ADP
ftr-316	910	48	the	the	DET
ftr-316	910	49	futures	future	NOUN
ftr-316	910	50	and	and	CCONJ
ftr-316	910	51	options	option	NOUN
ftr-316	910	52	contracts	contract	NOUN
ftr-316	910	53	(	(	PUNCT
ftr-316	910	54	derivative	derivative	ADJ
ftr-316	910	55	transactions	transaction	NOUN
ftr-316	910	56	)	)	PUNCT
ftr-316	910	57	carried	carry	VERB
ftr-316	910	58	out	out	ADP
ftr-316	910	59	by	by	ADP
ftr-316	910	60	a	a	DET
ftr-316	910	61	canadian	canadian	ADJ
ftr-316	910	62	entity	entity	NOUN
ftr-316	910	63	would	would	AUX
ftr-316	910	64	be	be	AUX
ftr-316	910	65	considered	consider	VERB
ftr-316	910	66	“	"	PUNCT
ftr-316	910	67	business	business	NOUN
ftr-316	910	68	income	income	NOUN
ftr-316	910	69	.	.	PUNCT
ftr-316	910	70	”	"	PUNCT
ftr-316	911	1	268	268	NUM
ftr-316	911	2	.	.	PUNCT
ftr-316	912	1	see	see	VERB
ftr-316	912	2	u.s	u.s	PROPN
ftr-316	912	3	.	.	PROPN
ftr-316	912	4	2006	2006	NUM
ftr-316	912	5	model	model	NOUN
ftr-316	912	6	technical	technical	ADJ
ftr-316	912	7	explanations	explanation	NOUN
ftr-316	912	8	,	,	PUNCT
ftr-316	912	9	supra	supra	PROPN
ftr-316	912	10	note	note	PROPN
ftr-316	912	11	119	119	NUM
ftr-316	912	12	,	,	PUNCT
ftr-316	912	13	art	art	NOUN
ftr-316	912	14	.	.	PUNCT
ftr-316	913	1	13	13	NUM
ftr-316	913	2	,	,	PUNCT
ftr-316	913	3	¶	¶	NOUN
ftr-316	913	4	6	6	NUM
ftr-316	913	5	.	.	X
ftr-316	913	6	269	269	NUM
ftr-316	913	7	.	.	PUNCT
ftr-316	913	8	see	see	VERB
ftr-316	913	9	u.s	u.s	PROPN
ftr-316	913	10	.	.	PROPN
ftr-316	913	11	2006	2006	NUM
ftr-316	913	12	model	model	NOUN
ftr-316	913	13	technical	technical	ADJ
ftr-316	913	14	explanations	explanation	NOUN
ftr-316	913	15	,	,	PUNCT
ftr-316	913	16	supra	supra	PROPN
ftr-316	913	17	note	note	PROPN
ftr-316	913	18	119	119	NUM
ftr-316	913	19	,	,	PUNCT
ftr-316	913	20	art	art	NOUN
ftr-316	913	21	.	.	PUNCT
ftr-316	914	1	21	21	NUM
ftr-316	914	2	.	.	X
ftr-316	915	1	270	270	NUM
ftr-316	915	2	.	.	PUNCT
ftr-316	916	1	chile	chile	PROPN
ftr-316	916	2	-	-	PUNCT
ftr-316	916	3	u.s	u.s	PROPN
ftr-316	916	4	.	.	PROPN
ftr-316	916	5	tax	tax	NOUN
ftr-316	916	6	treaty	treaty	NOUN
ftr-316	917	1	,	,	PUNCT
ftr-316	917	2	supra	supra	PROPN
ftr-316	917	3	note	note	PROPN
ftr-316	917	4	36	36	NUM
ftr-316	917	5	,	,	PUNCT
ftr-316	917	6	art	art	NOUN
ftr-316	917	7	.	.	PUNCT
ftr-316	918	1	21	21	NUM
ftr-316	918	2	,	,	PUNCT
ftr-316	918	3	¶¶	¶¶	PROPN
ftr-316	918	4	1–3	1–3	NUM
ftr-316	918	5	.	.	PUNCT
ftr-316	919	1	see	see	VERB
ftr-316	919	2	also	also	ADV
ftr-316	919	3	oecd	oecd	PROPN
ftr-316	919	4	tpa	tpa	PROPN
ftr-316	919	5	,	,	PUNCT
ftr-316	919	6	supra	supra	PROPN
ftr-316	919	7	note	note	PROPN
ftr-316	919	8	138	138	NUM
ftr-316	919	9	,	,	PUNCT
ftr-316	919	10	cmt	cmt	PROPN
ftr-316	919	11	.	.	PUNCT
ftr-316	920	1	on	on	ADP
ftr-316	920	2	13	13	NUM
ftr-316	920	3	art	art	NOUN
ftr-316	920	4	.	.	PUNCT
ftr-316	921	1	21	21	NUM
ftr-316	921	2	.	.	X
ftr-316	922	1	271	271	NUM
ftr-316	922	2	.	.	PUNCT
ftr-316	923	1	chris	chris	PROPN
ftr-316	923	2	finnerty	finnerty	PROPN
ftr-316	923	3	et	et	PROPN
ftr-316	923	4	al	al	PROPN
ftr-316	923	5	,	,	PUNCT
ftr-316	923	6	fundamentals	fundamental	NOUN
ftr-316	923	7	of	of	ADP
ftr-316	923	8	international	international	ADJ
ftr-316	923	9	tax	tax	NOUN
ftr-316	923	10	planning	planning	NOUN
ftr-316	923	11	164–170	164–170	NUM
ftr-316	923	12	(	(	PUNCT
ftr-316	923	13	raffaele	raffaele	PROPN
ftr-316	923	14	russo	russo	PROPN
ftr-316	923	15	ed	ed	PROPN
ftr-316	923	16	.	.	PROPN
ftr-316	923	17	2007	2007	NUM
ftr-316	923	18	)	)	PUNCT
ftr-316	923	19	.	.	PUNCT
ftr-316	924	1	272	272	NUM
ftr-316	924	2	.	.	PUNCT
ftr-316	925	1	i	i	PRON
ftr-316	925	2	d.	d.	PROPN
ftr-316	925	3	at	at	ADP
ftr-316	925	4	165	165	NUM
ftr-316	925	5	.	.	PUNCT
ftr-316	925	6	273	273	NUM
ftr-316	925	7	.	.	PUNCT
ftr-316	926	1	i	i	PRON
ftr-316	926	2	d.	d.	PROPN
ftr-316	926	3	84	84	NUM
ftr-316	926	4	florida	florida	PROPN
ftr-316	926	5	tax	tax	NOUN
ftr-316	926	6	review	review	NOUN
ftr-316	926	7	[	[	X
ftr-316	926	8	vol.13:2	vol.13:2	ADJ
ftr-316	926	9	common	common	ADJ
ftr-316	926	10	stock	stock	NOUN
ftr-316	926	11	of	of	ADP
ftr-316	926	12	a	a	DET
ftr-316	926	13	specified	specified	ADJ
ftr-316	926	14	corporation	corporation	NOUN
ftr-316	926	15	.	.	PUNCT
ftr-316	926	16	.	.	PUNCT
ftr-316	926	17	.	.	PUNCT
ftr-316	927	1	that	that	PRON
ftr-316	927	2	have	have	VERB
ftr-316	927	3	a	a	DET
ftr-316	927	4	specified	specify	VERB
ftr-316	927	5	value	value	NOUN
ftr-316	927	6	on	on	ADP
ftr-316	927	7	the	the	DET
ftr-316	927	8	date	date	NOUN
ftr-316	927	9	the	the	DET
ftr-316	927	10	swap	swap	NOUN
ftr-316	927	11	is	be	AUX
ftr-316	927	12	entered	enter	VERB
ftr-316	927	13	into	into	ADP
ftr-316	927	14	(	(	PUNCT
ftr-316	927	15	the	the	DET
ftr-316	927	16	“	"	PUNCT
ftr-316	927	17	notional	notional	ADJ
ftr-316	927	18	amount	amount	NOUN
ftr-316	927	19	”	"	PUNCT
ftr-316	927	20	of	of	ADP
ftr-316	927	21	the	the	DET
ftr-316	927	22	swap	swap	NOUN
ftr-316	927	23	)	)	PUNCT
ftr-316	927	24	over	over	ADP
ftr-316	927	25	the	the	DET
ftr-316	927	26	interest	interest	NOUN
ftr-316	927	27	that	that	PRON
ftr-316	927	28	would	would	AUX
ftr-316	927	29	accrue	accrue	VERB
ftr-316	927	30	at	at	ADP
ftr-316	927	31	a	a	DET
ftr-316	927	32	specified	specified	ADJ
ftr-316	927	33	interest	interest	NOUN
ftr-316	927	34	rate	rate	NOUN
ftr-316	927	35	on	on	ADP
ftr-316	927	36	the	the	DET
ftr-316	927	37	notional	notional	ADJ
ftr-316	927	38	amount	amount	NOUN
ftr-316	927	39	of	of	ADP
ftr-316	927	40	the	the	DET
ftr-316	927	41	swap	swap	NOUN
ftr-316	927	42	;	;	PUNCT
ftr-316	927	43	plus	plus	CCONJ
ftr-316	927	44	.	.	PUNCT
ftr-316	927	45	.	.	PUNCT
ftr-316	928	1	.	.	PUNCT
ftr-316	929	1	at	at	ADP
ftr-316	929	2	maturity	maturity	NOUN
ftr-316	929	3	of	of	ADP
ftr-316	929	4	the	the	DET
ftr-316	929	5	swap	swap	NOUN
ftr-316	929	6	,	,	PUNCT
ftr-316	929	7	amounts	amount	VERB
ftr-316	929	8	equal	equal	ADJ
ftr-316	929	9	to	to	ADP
ftr-316	929	10	.	.	PUNCT
ftr-316	929	11	.	.	PUNCT
ftr-316	929	12	.	.	PUNCT
ftr-316	930	1	any	any	DET
ftr-316	930	2	increase	increase	NOUN
ftr-316	930	3	in	in	ADP
ftr-316	930	4	the	the	DET
ftr-316	930	5	market	market	NOUN
ftr-316	930	6	value	value	NOUN
ftr-316	930	7	of	of	ADP
ftr-316	930	8	the	the	DET
ftr-316	930	9	specified	specify	VERB
ftr-316	930	10	shares	share	NOUN
ftr-316	930	11	over	over	ADP
ftr-316	930	12	the	the	DET
ftr-316	930	13	life	life	NOUN
ftr-316	930	14	of	of	ADP
ftr-316	930	15	the	the	DET
ftr-316	930	16	swap.274	swap.274	NOUN
ftr-316	930	17	likewise	likewise	ADV
ftr-316	930	18	,	,	PUNCT
ftr-316	930	19	the	the	DET
ftr-316	930	20	long	long	ADJ
ftr-316	930	21	party	party	NOUN
ftr-316	930	22	pays	pay	VERB
ftr-316	930	23	the	the	DET
ftr-316	930	24	short	short	ADJ
ftr-316	930	25	party	party	NOUN
ftr-316	930	26	an	an	DET
ftr-316	930	27	amount	amount	NOUN
ftr-316	930	28	equal	equal	ADJ
ftr-316	930	29	to	to	ADP
ftr-316	930	30	any	any	DET
ftr-316	930	31	excess	excess	NOUN
ftr-316	930	32	of	of	ADP
ftr-316	930	33	interest	interest	NOUN
ftr-316	930	34	accruing	accrue	VERB
ftr-316	930	35	at	at	ADP
ftr-316	930	36	the	the	DET
ftr-316	930	37	specified	specified	ADJ
ftr-316	930	38	interest	interest	NOUN
ftr-316	930	39	rate	rate	NOUN
ftr-316	930	40	on	on	ADP
ftr-316	930	41	the	the	DET
ftr-316	930	42	notional	notional	ADJ
ftr-316	930	43	amount	amount	NOUN
ftr-316	930	44	of	of	ADP
ftr-316	930	45	the	the	DET
ftr-316	930	46	swap	swap	NOUN
ftr-316	930	47	over	over	ADP
ftr-316	930	48	the	the	DET
ftr-316	930	49	dividends	dividend	NOUN
ftr-316	930	50	paid	pay	VERB
ftr-316	930	51	on	on	ADP
ftr-316	930	52	the	the	DET
ftr-316	930	53	specified	specify	VERB
ftr-316	930	54	shares	share	NOUN
ftr-316	930	55	,	,	PUNCT
ftr-316	930	56	plus	plus	CCONJ
ftr-316	930	57	.	.	PUNCT
ftr-316	930	58	.	.	PUNCT
ftr-316	931	1	.	.	PUNCT
ftr-316	932	1	at	at	ADP
ftr-316	932	2	maturity	maturity	NOUN
ftr-316	932	3	of	of	ADP
ftr-316	932	4	the	the	DET
ftr-316	932	5	swap	swap	NOUN
ftr-316	932	6	,	,	PUNCT
ftr-316	932	7	an	an	DET
ftr-316	932	8	amount	amount	NOUN
ftr-316	932	9	equal	equal	ADJ
ftr-316	932	10	to	to	ADP
ftr-316	932	11	any	any	DET
ftr-316	932	12	increase	increase	NOUN
ftr-316	932	13	in	in	ADP
ftr-316	932	14	the	the	DET
ftr-316	932	15	market	market	NOUN
ftr-316	932	16	value	value	NOUN
ftr-316	932	17	of	of	ADP
ftr-316	932	18	the	the	DET
ftr-316	932	19	specified	specify	VERB
ftr-316	932	20	shares	share	NOUN
ftr-316	932	21	over	over	ADP
ftr-316	932	22	the	the	DET
ftr-316	932	23	life	life	NOUN
ftr-316	932	24	of	of	ADP
ftr-316	932	25	the	the	DET
ftr-316	932	26	swap.275	swap.275	PROPN
ftr-316	932	27	this	this	DET
ftr-316	932	28	type	type	NOUN
ftr-316	932	29	of	of	ADP
ftr-316	932	30	income	income	NOUN
ftr-316	932	31	shall	shall	AUX
ftr-316	932	32	be	be	AUX
ftr-316	932	33	reviewed	review	VERB
ftr-316	932	34	on	on	ADP
ftr-316	932	35	a	a	DET
ftr-316	932	36	case	case	NOUN
ftr-316	932	37	-	-	PUNCT
ftr-316	932	38	by	by	ADP
ftr-316	932	39	-	-	PUNCT
ftr-316	932	40	case	case	NOUN
ftr-316	932	41	basis	basis	NOUN
ftr-316	932	42	;	;	PUNCT
ftr-316	932	43	however	however	ADV
ftr-316	932	44	,	,	PUNCT
ftr-316	932	45	in	in	ADP
ftr-316	932	46	the	the	DET
ftr-316	932	47	case	case	NOUN
ftr-316	932	48	of	of	ADP
ftr-316	932	49	the	the	DET
ftr-316	932	50	equity	equity	NOUN
ftr-316	932	51	swap	swap	NOUN
ftr-316	932	52	explained	explain	VERB
ftr-316	932	53	above	above	ADV
ftr-316	932	54	,	,	PUNCT
ftr-316	932	55	if	if	SCONJ
ftr-316	932	56	such	such	ADJ
ftr-316	932	57	instrument	instrument	NOUN
ftr-316	932	58	is	be	AUX
ftr-316	932	59	entered	enter	VERB
ftr-316	932	60	into	into	ADP
ftr-316	932	61	as	as	ADP
ftr-316	932	62	part	part	NOUN
ftr-316	932	63	of	of	ADP
ftr-316	932	64	the	the	DET
ftr-316	932	65	regular	regular	ADJ
ftr-316	932	66	course	course	NOUN
ftr-316	932	67	of	of	ADP
ftr-316	932	68	business	business	NOUN
ftr-316	932	69	,	,	PUNCT
ftr-316	932	70	the	the	DET
ftr-316	932	71	income	income	NOUN
ftr-316	932	72	arising	arise	VERB
ftr-316	932	73	from	from	ADP
ftr-316	932	74	this	this	DET
ftr-316	932	75	contract	contract	NOUN
ftr-316	932	76	will	will	AUX
ftr-316	932	77	be	be	AUX
ftr-316	932	78	included	include	VERB
ftr-316	932	79	in	in	ADP
ftr-316	932	80	article	article	NOUN
ftr-316	932	81	7.276	7.276	NUM
ftr-316	932	82	however	however	ADV
ftr-316	932	83	,	,	PUNCT
ftr-316	932	84	if	if	SCONJ
ftr-316	932	85	the	the	DET
ftr-316	932	86	equity	equity	NOUN
ftr-316	932	87	swap	swap	NOUN
ftr-316	932	88	contract	contract	NOUN
ftr-316	932	89	is	be	AUX
ftr-316	932	90	entered	enter	VERB
ftr-316	932	91	into	into	ADP
ftr-316	932	92	as	as	ADP
ftr-316	932	93	a	a	DET
ftr-316	932	94	result	result	NOUN
ftr-316	932	95	of	of	ADP
ftr-316	932	96	a	a	DET
ftr-316	932	97	specific	specific	ADJ
ftr-316	932	98	transaction	transaction	NOUN
ftr-316	932	99	,	,	PUNCT
ftr-316	932	100	the	the	DET
ftr-316	932	101	income	income	NOUN
ftr-316	932	102	arising	arise	VERB
ftr-316	932	103	from	from	ADP
ftr-316	932	104	this	this	DET
ftr-316	932	105	agreement	agreement	NOUN
ftr-316	932	106	is	be	AUX
ftr-316	932	107	taxable	taxable	ADJ
ftr-316	932	108	under	under	ADP
ftr-316	932	109	the	the	DET
ftr-316	932	110	general	general	ADJ
ftr-316	932	111	income	income	NOUN
ftr-316	932	112	tax	tax	NOUN
ftr-316	932	113	law	law	NOUN
ftr-316	932	114	of	of	ADP
ftr-316	932	115	the	the	DET
ftr-316	932	116	country	country	NOUN
ftr-316	932	117	where	where	SCONJ
ftr-316	932	118	it	it	PRON
ftr-316	932	119	arises	arise	VERB
ftr-316	932	120	under	under	ADP
ftr-316	932	121	article	article	NOUN
ftr-316	932	122	21	21	NUM
ftr-316	932	123	of	of	ADP
ftr-316	932	124	the	the	DET
ftr-316	932	125	treaty.277	treaty.277	NOUN
ftr-316	932	126	in	in	ADP
ftr-316	932	127	the	the	DET
ftr-316	932	128	united	united	PROPN
ftr-316	932	129	states	states	PROPN
ftr-316	932	130	,	,	PUNCT
ftr-316	932	131	the	the	DET
ftr-316	932	132	treasury	treasury	PROPN
ftr-316	932	133	regulations	regulation	NOUN
ftr-316	932	134	provide	provide	VERB
ftr-316	932	135	certain	certain	ADJ
ftr-316	932	136	guidelines	guideline	NOUN
ftr-316	932	137	to	to	PART
ftr-316	932	138	address	address	VERB
ftr-316	932	139	the	the	DET
ftr-316	932	140	taxation	taxation	NOUN
ftr-316	932	141	of	of	ADP
ftr-316	932	142	international	international	ADJ
ftr-316	932	143	financial	financial	ADJ
ftr-316	932	144	instruments	instrument	NOUN
ftr-316	932	145	using	use	VERB
ftr-316	932	146	the	the	DET
ftr-316	932	147	concept	concept	NOUN
ftr-316	932	148	of	of	ADP
ftr-316	932	149	“	"	PUNCT
ftr-316	932	150	notional	notional	ADJ
ftr-316	932	151	principal	principal	ADJ
ftr-316	932	152	contract	contract	NOUN
ftr-316	932	153	.	.	PUNCT
ftr-316	933	1	”278	”278	PROPN
ftr-316	934	1	for	for	ADP
ftr-316	934	2	this	this	DET
ftr-316	934	3	purpose	purpose	NOUN
ftr-316	934	4	,	,	PUNCT
ftr-316	934	5	“	"	PUNCT
ftr-316	934	6	[	[	X
ftr-316	934	7	a	a	X
ftr-316	934	8	]	]	X
ftr-316	934	9	notional	notional	ADJ
ftr-316	934	10	principal	principal	ADJ
ftr-316	934	11	contract	contract	NOUN
ftr-316	934	12	is	be	AUX
ftr-316	934	13	a	a	DET
ftr-316	934	14	financial	financial	ADJ
ftr-316	934	15	instrument	instrument	NOUN
ftr-316	934	16	that	that	PRON
ftr-316	934	17	provides	provide	VERB
ftr-316	934	18	for	for	ADP
ftr-316	934	19	the	the	DET
ftr-316	934	20	payment	payment	NOUN
ftr-316	934	21	of	of	ADP
ftr-316	934	22	amounts	amount	NOUN
ftr-316	934	23	by	by	ADP
ftr-316	934	24	one	one	NUM
ftr-316	934	25	party	party	NOUN
ftr-316	934	26	to	to	ADP
ftr-316	934	27	another	another	PRON
ftr-316	934	28	at	at	ADP
ftr-316	934	29	specified	specify	VERB
ftr-316	934	30	intervals	interval	NOUN
ftr-316	934	31	calculated	calculate	VERB
ftr-316	934	32	by	by	ADP
ftr-316	934	33	reference	reference	NOUN
ftr-316	934	34	to	to	ADP
ftr-316	934	35	a	a	DET
ftr-316	934	36	specified	specified	ADJ
ftr-316	934	37	index	index	NOUN
ftr-316	934	38	upon	upon	SCONJ
ftr-316	934	39	a	a	DET
ftr-316	934	40	notional	notional	ADJ
ftr-316	934	41	principal	principal	ADJ
ftr-316	934	42	amount	amount	NOUN
ftr-316	934	43	in	in	ADP
ftr-316	934	44	exchange	exchange	NOUN
ftr-316	934	45	for	for	ADP
ftr-316	934	46	specified	specify	VERB
ftr-316	934	47	consideration	consideration	NOUN
ftr-316	934	48	or	or	CCONJ
ftr-316	934	49	a	a	DET
ftr-316	934	50	promise	promise	NOUN
ftr-316	934	51	to	to	PART
ftr-316	934	52	pay	pay	VERB
ftr-316	934	53	similar	similar	ADJ
ftr-316	934	54	amounts	amount	NOUN
ftr-316	934	55	.	.	PUNCT
ftr-316	934	56	”279	”279	PUNCT
ftr-316	935	1	the	the	DET
ftr-316	935	2	income	income	NOUN
ftr-316	935	3	arising	arise	VERB
ftr-316	935	4	from	from	ADP
ftr-316	935	5	this	this	DET
ftr-316	935	6	type	type	NOUN
ftr-316	935	7	of	of	ADP
ftr-316	935	8	transaction	transaction	NOUN
ftr-316	935	9	is	be	AUX
ftr-316	935	10	sourced	source	VERB
ftr-316	935	11	by	by	ADP
ftr-316	935	12	reference	reference	NOUN
ftr-316	935	13	to	to	ADP
ftr-316	935	14	the	the	DET
ftr-316	935	15	residence	residence	NOUN
ftr-316	935	16	of	of	ADP
ftr-316	935	17	the	the	DET
ftr-316	935	18	taxpayer	taxpayer	NOUN
ftr-316	935	19	on	on	ADP
ftr-316	935	20	whose	whose	DET
ftr-316	935	21	books	book	NOUN
ftr-316	935	22	the	the	DET
ftr-316	935	23	asset	asset	NOUN
ftr-316	935	24	,	,	PUNCT
ftr-316	935	25	liability	liability	NOUN
ftr-316	935	26	,	,	PUNCT
ftr-316	935	27	or	or	CCONJ
ftr-316	935	28	item	item	NOUN
ftr-316	935	29	of	of	ADP
ftr-316	935	30	income	income	NOUN
ftr-316	935	31	or	or	CCONJ
ftr-316	935	32	expense	expense	NOUN
ftr-316	935	33	is	be	AUX
ftr-316	935	34	properly	properly	ADV
ftr-316	935	35	reflected.280	reflected.280	VERB
ftr-316	935	36	if	if	SCONJ
ftr-316	935	37	the	the	DET
ftr-316	935	38	income	income	NOUN
ftr-316	935	39	is	be	AUX
ftr-316	935	40	sourced	source	VERB
ftr-316	935	41	in	in	ADP
ftr-316	935	42	the	the	DET
ftr-316	935	43	u.s	u.s	PROPN
ftr-316	935	44	.	.	PROPN
ftr-316	935	45	,	,	PUNCT
ftr-316	935	46	the	the	DET
ftr-316	935	47	taxpayer	taxpayer	NOUN
ftr-316	935	48	may	may	AUX
ftr-316	935	49	elect	elect	VERB
ftr-316	935	50	to	to	PART
ftr-316	935	51	treat	treat	VERB
ftr-316	935	52	the	the	DET
ftr-316	935	53	income	income	NOUN
ftr-316	935	54	arising	arise	VERB
ftr-316	935	55	from	from	ADP
ftr-316	935	56	274	274	NUM
ftr-316	935	57	.	.	PUNCT
ftr-316	936	1	david	david	PROPN
ftr-316	936	2	hariton	hariton	PROPN
ftr-316	936	3	,	,	PUNCT
ftr-316	936	4	equity	equity	NOUN
ftr-316	936	5	derivatives	derivative	NOUN
ftr-316	936	6	,	,	PUNCT
ftr-316	936	7	inbound	inbound	ADJ
ftr-316	936	8	capital	capital	NOUN
ftr-316	936	9	and	and	CCONJ
ftr-316	936	10	outbound	outbound	ADJ
ftr-316	936	11	withholding	withholding	NOUN
ftr-316	936	12	tax	tax	NOUN
ftr-316	936	13	,	,	PUNCT
ftr-316	936	14	60	60	NUM
ftr-316	936	15	tax	tax	NOUN
ftr-316	936	16	.	.	PUNCT
ftr-316	937	1	law	law	NOUN
ftr-316	937	2	.	.	PUNCT
ftr-316	938	1	313	313	NUM
ftr-316	938	2	,	,	PUNCT
ftr-316	938	3	321	321	NUM
ftr-316	938	4	(	(	PUNCT
ftr-316	938	5	2007	2007	NUM
ftr-316	938	6	)	)	PUNCT
ftr-316	938	7	.	.	PUNCT
ftr-316	939	1	275	275	NUM
ftr-316	939	2	.	.	PUNCT
ftr-316	940	1	i	i	PRON
ftr-316	940	2	d.	d.	PROPN
ftr-316	940	3	276	276	NUM
ftr-316	940	4	.	.	PUNCT
ftr-316	941	1	see	see	VERB
ftr-316	941	2	,	,	PUNCT
ftr-316	941	3	for	for	ADP
ftr-316	941	4	instance	instance	NOUN
ftr-316	941	5	,	,	PUNCT
ftr-316	941	6	oecd	oecd	PROPN
ftr-316	941	7	tpa	tpa	PROPN
ftr-316	941	8	,	,	PUNCT
ftr-316	941	9	supra	supra	PROPN
ftr-316	941	10	note	note	PROPN
ftr-316	941	11	138	138	NUM
ftr-316	941	12	,	,	PUNCT
ftr-316	941	13	cmt	cmt	PROPN
ftr-316	941	14	.	.	PROPN
ftr-316	941	15	21.1	21.1	NUM
ftr-316	941	16	on	on	ADP
ftr-316	941	17	art	art	NOUN
ftr-316	941	18	.	.	PUNCT
ftr-316	942	1	11	11	NUM
ftr-316	942	2	,	,	PUNCT
ftr-316	942	3	for	for	ADP
ftr-316	942	4	express	express	ADJ
ftr-316	942	5	mention	mention	NOUN
ftr-316	942	6	that	that	SCONJ
ftr-316	942	7	the	the	DET
ftr-316	942	8	concept	concept	NOUN
ftr-316	942	9	of	of	ADP
ftr-316	942	10	interest	interest	NOUN
ftr-316	942	11	is	be	AUX
ftr-316	942	12	not	not	PART
ftr-316	942	13	applicable	applicable	ADJ
ftr-316	942	14	to	to	ADP
ftr-316	942	15	non	non	ADJ
ftr-316	942	16	-	-	ADJ
ftr-316	942	17	traditional	traditional	ADJ
ftr-316	942	18	financial	financial	ADJ
ftr-316	942	19	instruments	instrument	NOUN
ftr-316	942	20	such	such	ADJ
ftr-316	942	21	as	as	ADP
ftr-316	942	22	interest	interest	NOUN
ftr-316	942	23	swaps	swap	NOUN
ftr-316	942	24	.	.	PUNCT
ftr-316	943	1	277	277	NUM
ftr-316	943	2	.	.	PUNCT
ftr-316	944	1	chile	chile	PROPN
ftr-316	944	2	-	-	PUNCT
ftr-316	944	3	u.s	u.s	PROPN
ftr-316	944	4	.	.	PROPN
ftr-316	944	5	tax	tax	NOUN
ftr-316	944	6	treaty	treaty	NOUN
ftr-316	945	1	,	,	PUNCT
ftr-316	945	2	supra	supra	PROPN
ftr-316	945	3	note	note	PROPN
ftr-316	945	4	36	36	NUM
ftr-316	945	5	,	,	PUNCT
ftr-316	945	6	art	art	NOUN
ftr-316	945	7	.	.	PUNCT
ftr-316	946	1	21	21	NUM
ftr-316	946	2	,	,	PUNCT
ftr-316	946	3	¶	¶	NOUN
ftr-316	946	4	3	3	NUM
ftr-316	946	5	.	.	NOUN
ftr-316	946	6	278	278	NUM
ftr-316	946	7	.	.	PUNCT
ftr-316	947	1	reg	reg	NOUN
ftr-316	947	2	.	.	PUNCT
ftr-316	948	1	§	§	PROPN
ftr-316	948	2	1.863	1.863	NUM
ftr-316	948	3	-	-	SYM
ftr-316	948	4	7(a)(1	7(a)(1	NUM
ftr-316	948	5	)	)	PUNCT
ftr-316	948	6	.	.	PUNCT
ftr-316	949	1	279	279	NUM
ftr-316	949	2	.	.	PUNCT
ftr-316	950	1	i	i	PRON
ftr-316	950	2	d.	d.	PROPN
ftr-316	950	3	280	280	NUM
ftr-316	950	4	.	.	PUNCT
ftr-316	951	1	reg	reg	NOUN
ftr-316	951	2	.	.	PUNCT
ftr-316	952	1	§	§	PROPN
ftr-316	952	2	1.863	1.863	NUM
ftr-316	952	3	-	-	PUNCT
ftr-316	952	4	7(b)(1	7(b)(1	NUM
ftr-316	952	5	)	)	PUNCT
ftr-316	952	6	.	.	PUNCT
ftr-316	953	1	2012	2012	NUM
ftr-316	953	2	]	]	X
ftr-316	953	3	u.s	u.s	PROPN
ftr-316	953	4	.	.	PROPN
ftr-316	953	5	and	and	CCONJ
ftr-316	953	6	chile	chile	PROPN
ftr-316	953	7	tax	tax	PROPN
ftr-316	953	8	treaty	treaty	NOUN
ftr-316	953	9	85	85	NUM
ftr-316	953	10	notional	notional	ADJ
ftr-316	953	11	contracts	contract	NOUN
ftr-316	953	12	as	as	ADP
ftr-316	953	13	ordinary	ordinary	ADJ
ftr-316	953	14	income	income	NOUN
ftr-316	953	15	/	/	SYM
ftr-316	953	16	loss	loss	NOUN
ftr-316	953	17	in	in	ADP
ftr-316	953	18	which	which	DET
ftr-316	953	19	case	case	NOUN
ftr-316	953	20	it	it	PRON
ftr-316	953	21	will	will	AUX
ftr-316	953	22	be	be	AUX
ftr-316	953	23	treated	treat	VERB
ftr-316	953	24	as	as	ADP
ftr-316	953	25	interest	interest	NOUN
ftr-316	953	26	,	,	PUNCT
ftr-316	953	27	or	or	CCONJ
ftr-316	953	28	he	he	PRON
ftr-316	953	29	may	may	AUX
ftr-316	953	30	elect	elect	VERB
ftr-316	953	31	to	to	PART
ftr-316	953	32	treat	treat	VERB
ftr-316	953	33	it	it	PRON
ftr-316	953	34	as	as	ADP
ftr-316	953	35	capital	capital	NOUN
ftr-316	953	36	gain	gain	NOUN
ftr-316	953	37	/	/	SYM
ftr-316	953	38	loss.281	loss.281	PROPN
ftr-316	953	39	in	in	ADP
ftr-316	953	40	chile	chile	NOUN
ftr-316	953	41	,	,	PUNCT
ftr-316	953	42	the	the	DET
ftr-316	953	43	use	use	NOUN
ftr-316	953	44	of	of	ADP
ftr-316	953	45	derivative	derivative	ADJ
ftr-316	953	46	instruments	instrument	NOUN
ftr-316	953	47	has	have	AUX
ftr-316	953	48	been	be	AUX
ftr-316	953	49	subject	subject	ADJ
ftr-316	953	50	to	to	ADP
ftr-316	953	51	specific	specific	ADJ
ftr-316	953	52	sii	sii	ADJ
ftr-316	953	53	revenue	revenue	NOUN
ftr-316	953	54	rulings	ruling	NOUN
ftr-316	953	55	but	but	CCONJ
ftr-316	953	56	is	be	AUX
ftr-316	953	57	not	not	PART
ftr-316	953	58	addressed	address	VERB
ftr-316	953	59	in	in	ADP
ftr-316	953	60	a	a	DET
ftr-316	953	61	systematic	systematic	ADJ
ftr-316	953	62	regulation	regulation	NOUN
ftr-316	953	63	with	with	ADP
ftr-316	953	64	a	a	DET
ftr-316	953	65	more	more	ADV
ftr-316	953	66	general	general	ADJ
ftr-316	953	67	scope.282	scope.282	NOUN
ftr-316	953	68	under	under	ADP
ftr-316	953	69	these	these	DET
ftr-316	953	70	terms	term	NOUN
ftr-316	953	71	,	,	PUNCT
ftr-316	953	72	the	the	DET
ftr-316	953	73	sii	sii	PROPN
ftr-316	953	74	has	have	AUX
ftr-316	953	75	determined	determine	VERB
ftr-316	953	76	that	that	SCONJ
ftr-316	953	77	if	if	SCONJ
ftr-316	953	78	funds	fund	NOUN
ftr-316	953	79	are	be	AUX
ftr-316	953	80	remitted	remit	VERB
ftr-316	953	81	abroad	abroad	ADV
ftr-316	953	82	to	to	PART
ftr-316	953	83	meet	meet	VERB
ftr-316	953	84	the	the	DET
ftr-316	953	85	conditions	condition	NOUN
ftr-316	953	86	of	of	ADP
ftr-316	953	87	a	a	DET
ftr-316	953	88	derivative	derivative	NOUN
ftr-316	953	89	for	for	ADP
ftr-316	953	90	hedging	hedging	NOUN
ftr-316	953	91	purposes	purpose	NOUN
ftr-316	953	92	,	,	PUNCT
ftr-316	953	93	no	no	DET
ftr-316	953	94	withholding	withholding	NOUN
ftr-316	953	95	tax	tax	NOUN
ftr-316	953	96	is	be	AUX
ftr-316	953	97	applied.283	applied.283	NOUN
ftr-316	953	98	however	however	ADV
ftr-316	953	99	,	,	PUNCT
ftr-316	953	100	if	if	SCONJ
ftr-316	953	101	such	such	ADJ
ftr-316	953	102	remittance	remittance	NOUN
ftr-316	953	103	has	have	VERB
ftr-316	953	104	a	a	DET
ftr-316	953	105	speculative	speculative	ADJ
ftr-316	953	106	purpose	purpose	NOUN
ftr-316	953	107	,	,	PUNCT
ftr-316	953	108	the	the	DET
ftr-316	953	109	transaction	transaction	NOUN
ftr-316	953	110	will	will	AUX
ftr-316	953	111	be	be	AUX
ftr-316	953	112	taxable	taxable	ADJ
ftr-316	953	113	in	in	ADP
ftr-316	953	114	chile	chile	NOUN
ftr-316	953	115	with	with	ADP
ftr-316	953	116	a	a	DET
ftr-316	953	117	35	35	NUM
ftr-316	953	118	percent	percent	NOUN
ftr-316	953	119	withholding	withholding	NOUN
ftr-316	953	120	rate.284	rate.284	NOUN
ftr-316	953	121	since	since	SCONJ
ftr-316	953	122	determining	determine	VERB
ftr-316	953	123	the	the	DET
ftr-316	953	124	hedging	hedging	NOUN
ftr-316	953	125	or	or	CCONJ
ftr-316	953	126	speculative	speculative	ADJ
ftr-316	953	127	purpose	purpose	NOUN
ftr-316	953	128	of	of	ADP
ftr-316	953	129	the	the	DET
ftr-316	953	130	derivative	derivative	NOUN
ftr-316	953	131	is	be	AUX
ftr-316	953	132	a	a	DET
ftr-316	953	133	very	very	ADV
ftr-316	953	134	subjective	subjective	ADJ
ftr-316	953	135	issue	issue	NOUN
ftr-316	953	136	from	from	ADP
ftr-316	953	137	a	a	DET
ftr-316	953	138	practical	practical	ADJ
ftr-316	953	139	standpoint	standpoint	NOUN
ftr-316	953	140	,	,	PUNCT
ftr-316	953	141	the	the	DET
ftr-316	953	142	chilean	chilean	PROPN
ftr-316	953	143	congress	congress	PROPN
ftr-316	953	144	just	just	ADV
ftr-316	953	145	passed	pass	VERB
ftr-316	953	146	a	a	DET
ftr-316	953	147	bill	bill	NOUN
ftr-316	953	148	to	to	PART
ftr-316	953	149	modify	modify	VERB
ftr-316	953	150	the	the	DET
ftr-316	953	151	law	law	NOUN
ftr-316	953	152	,	,	PUNCT
ftr-316	953	153	introducing	introduce	VERB
ftr-316	953	154	a	a	DET
ftr-316	953	155	special	special	ADJ
ftr-316	953	156	tax	tax	NOUN
ftr-316	953	157	regime	regime	NOUN
ftr-316	953	158	for	for	ADP
ftr-316	953	159	derivative	derivative	ADJ
ftr-316	953	160	instruments.285	instruments.285	PROPN
ftr-316	953	161	under	under	ADP
ftr-316	953	162	this	this	DET
ftr-316	953	163	law	law	NOUN
ftr-316	953	164	,	,	PUNCT
ftr-316	953	165	derivatives	derivative	NOUN
ftr-316	953	166	will	will	AUX
ftr-316	953	167	be	be	AUX
ftr-316	953	168	sourced	source	VERB
ftr-316	953	169	where	where	SCONJ
ftr-316	953	170	the	the	DET
ftr-316	953	171	recipient	recipient	NOUN
ftr-316	953	172	of	of	ADP
ftr-316	953	173	the	the	DET
ftr-316	953	174	income	income	NOUN
ftr-316	953	175	is	be	AUX
ftr-316	953	176	domiciled	domicile	VERB
ftr-316	953	177	;	;	PUNCT
ftr-316	953	178	hence	hence	ADV
ftr-316	953	179	,	,	PUNCT
ftr-316	953	180	since	since	SCONJ
ftr-316	953	181	the	the	DET
ftr-316	953	182	treaty	treaty	NOUN
ftr-316	953	183	grants	grant	VERB
ftr-316	953	184	tax	tax	NOUN
ftr-316	953	185	authority	authority	NOUN
ftr-316	953	186	to	to	ADP
ftr-316	953	187	both	both	DET
ftr-316	953	188	the	the	DET
ftr-316	953	189	source	source	NOUN
ftr-316	953	190	and	and	CCONJ
ftr-316	953	191	the	the	DET
ftr-316	953	192	residence	residence	NOUN
ftr-316	953	193	country	country	NOUN
ftr-316	953	194	,	,	PUNCT
ftr-316	953	195	income	income	NOUN
ftr-316	953	196	accrued	accrue	VERB
ftr-316	953	197	on	on	ADP
ftr-316	953	198	these	these	DET
ftr-316	953	199	types	type	NOUN
ftr-316	953	200	of	of	ADP
ftr-316	953	201	contracts	contract	NOUN
ftr-316	953	202	by	by	ADP
ftr-316	953	203	u.s	u.s	PROPN
ftr-316	953	204	.	.	PROPN
ftr-316	953	205	residents	resident	NOUN
ftr-316	953	206	dealing	deal	VERB
ftr-316	953	207	with	with	ADP
ftr-316	953	208	chilean	chilean	ADJ
ftr-316	953	209	counterparties	counterpartie	NOUN
ftr-316	953	210	will	will	AUX
ftr-316	953	211	be	be	AUX
ftr-316	953	212	only	only	ADV
ftr-316	953	213	be	be	AUX
ftr-316	953	214	taxable	taxable	ADJ
ftr-316	953	215	in	in	ADP
ftr-316	953	216	the	the	DET
ftr-316	953	217	united	united	ADJ
ftr-316	953	218	states.286	states.286	PROPN
ftr-316	953	219	8	8	NUM
ftr-316	953	220	.	.	PUNCT
ftr-316	953	221	practical	practical	ADJ
ftr-316	953	222	effect	effect	NOUN
ftr-316	953	223	of	of	ADP
ftr-316	953	224	the	the	DET
ftr-316	953	225	treaty	treaty	NOUN
ftr-316	953	226	on	on	ADP
ftr-316	953	227	fdi	fdi	NOUN
ftr-316	953	228	considering	consider	VERB
ftr-316	953	229	the	the	DET
ftr-316	953	230	same	same	ADJ
ftr-316	953	231	facts	fact	NOUN
ftr-316	953	232	used	use	VERB
ftr-316	953	233	in	in	ADP
ftr-316	953	234	section	section	NOUN
ftr-316	953	235	ii.6	ii.6	NOUN
ftr-316	953	236	to	to	PART
ftr-316	953	237	determine	determine	VERB
ftr-316	953	238	the	the	DET
ftr-316	953	239	current	current	ADJ
ftr-316	953	240	withholding	withholding	NOUN
ftr-316	953	241	tax	tax	NOUN
ftr-316	953	242	of	of	ADP
ftr-316	953	243	usco	usco	PROPN
ftr-316	953	244	and	and	CCONJ
ftr-316	953	245	chileco	chileco	PROPN
ftr-316	953	246	when	when	SCONJ
ftr-316	953	247	doing	do	VERB
ftr-316	953	248	business	business	NOUN
ftr-316	953	249	in	in	ADP
ftr-316	953	250	chile	chile	PROPN
ftr-316	953	251	and	and	CCONJ
ftr-316	953	252	the	the	DET
ftr-316	953	253	united	united	PROPN
ftr-316	953	254	states	states	PROPN
ftr-316	953	255	,	,	PUNCT
ftr-316	953	256	respectively	respectively	ADV
ftr-316	953	257	,	,	PUNCT
ftr-316	953	258	the	the	DET
ftr-316	953	259	following	follow	VERB
ftr-316	953	260	table	table	NOUN
ftr-316	953	261	illustrates	illustrate	VERB
ftr-316	953	262	the	the	DET
ftr-316	953	263	withholding	withholding	NOUN
ftr-316	953	264	tax	tax	NOUN
ftr-316	953	265	,	,	PUNCT
ftr-316	953	266	after	after	SCONJ
ftr-316	953	267	the	the	DET
ftr-316	953	268	treaty	treaty	NOUN
ftr-316	953	269	is	be	AUX
ftr-316	953	270	in	in	ADP
ftr-316	953	271	force	force	NOUN
ftr-316	953	272	,	,	PUNCT
ftr-316	953	273	on	on	ADP
ftr-316	953	274	usd$	usd$	ADV
ftr-316	953	275	100	100	NUM
ftr-316	953	276	in	in	ADP
ftr-316	953	277	profits	profit	NOUN
ftr-316	953	278	—	—	PUNCT
ftr-316	953	279	after	after	ADP
ftr-316	953	280	corporate	corporate	ADJ
ftr-316	953	281	tax	tax	NOUN
ftr-316	953	282	—	—	PUNCT
ftr-316	953	283	for	for	ADP
ftr-316	953	284	both	both	CCONJ
ftr-316	953	285	chileco	chileco	NOUN
ftr-316	953	286	and	and	CCONJ
ftr-316	953	287	usco	usco	NOUN
ftr-316	953	288	of	of	ADP
ftr-316	953	289	a	a	DET
ftr-316	953	290	classic	classic	ADJ
ftr-316	953	291	investment	investment	NOUN
ftr-316	953	292	structure	structure	NOUN
ftr-316	953	293	in	in	ADP
ftr-316	953	294	a	a	DET
ftr-316	953	295	wholly	wholly	ADV
ftr-316	953	296	-	-	PUNCT
ftr-316	953	297	owned	own	VERB
ftr-316	953	298	manufacturing	manufacturing	NOUN
ftr-316	953	299	subsidiary	subsidiary	NOUN
ftr-316	953	300	in	in	ADP
ftr-316	953	301	each	each	DET
ftr-316	953	302	country	country	NOUN
ftr-316	953	303	from	from	ADP
ftr-316	953	304	which	which	PRON
ftr-316	953	305	40	40	NUM
ftr-316	953	306	percent	percent	NOUN
ftr-316	953	307	of	of	ADP
ftr-316	953	308	the	the	DET
ftr-316	953	309	profits	profit	NOUN
ftr-316	953	310	are	be	AUX
ftr-316	953	311	remitted	remit	VERB
ftr-316	953	312	as	as	ADP
ftr-316	953	313	dividends	dividend	NOUN
ftr-316	953	314	;	;	PUNCT
ftr-316	953	315	30	30	NUM
ftr-316	953	316	percent	percent	NOUN
ftr-316	953	317	as	as	ADP
ftr-316	953	318	interest	interest	NOUN
ftr-316	953	319	from	from	ADP
ftr-316	953	320	a	a	DET
ftr-316	953	321	regular	regular	ADJ
ftr-316	953	322	loan	loan	NOUN
ftr-316	953	323	;	;	PUNCT
ftr-316	953	324	20	20	NUM
ftr-316	953	325	percent	percent	NOUN
ftr-316	953	326	as	as	ADP
ftr-316	953	327	royalties	royalty	NOUN
ftr-316	953	328	derived	derive	VERB
ftr-316	953	329	from	from	ADP
ftr-316	953	330	the	the	DET
ftr-316	953	331	use	use	NOUN
ftr-316	953	332	of	of	ADP
ftr-316	953	333	software	software	NOUN
ftr-316	953	334	;	;	PUNCT
ftr-316	953	335	and	and	CCONJ
ftr-316	953	336	10	10	NUM
ftr-316	953	337	percent	percent	NOUN
ftr-316	953	338	as	as	ADP
ftr-316	953	339	payments	payment	NOUN
ftr-316	953	340	from	from	ADP
ftr-316	953	341	services	service	NOUN
ftr-316	953	342	provided	provide	VERB
ftr-316	953	343	by	by	ADP
ftr-316	953	344	the	the	DET
ftr-316	953	345	parent	parent	NOUN
ftr-316	953	346	in	in	ADP
ftr-316	953	347	the	the	DET
ftr-316	953	348	subsidiary	subsidiary	NOUN
ftr-316	953	349	’s	’s	PART
ftr-316	953	350	country.287	country.287	PROPN
ftr-316	953	351	281	281	NUM
ftr-316	953	352	.	.	PUNCT
ftr-316	953	353	i.r.c	i.r.c	NOUN
ftr-316	953	354	.	.	PUNCT
ftr-316	954	1	§	§	PROPN
ftr-316	954	2	881(a)(1)(b	881(a)(1)(b	PROPN
ftr-316	954	3	)	)	PUNCT
ftr-316	954	4	.	.	PUNCT
ftr-316	955	1	282	282	NUM
ftr-316	955	2	.	.	PUNCT
ftr-316	956	1	s.i.i	s.i.i	PROPN
ftr-316	956	2	.	.	PROPN
ftr-316	956	3	,	,	PUNCT
ftr-316	956	4	oficio	oficio	PROPN
ftr-316	957	1	no	no	INTJ
ftr-316	957	2	.	.	PROPN
ftr-316	958	1	727	727	NUM
ftr-316	958	2	,	,	PUNCT
ftr-316	958	3	apr	apr	NOUN
ftr-316	958	4	.	.	PROPN
ftr-316	958	5	1	1	NUM
ftr-316	958	6	,	,	PUNCT
ftr-316	958	7	2011	2011	NUM
ftr-316	958	8	(	(	PUNCT
ftr-316	958	9	chile	chile	PROPN
ftr-316	958	10	)	)	PUNCT
ftr-316	958	11	,	,	PUNCT
ftr-316	958	12	http://www.sii.cl/	http://www.sii.cl/	PROPN
ftr-316	958	13	pagina	pagina	PROPN
ftr-316	958	14	/	/	SYM
ftr-316	958	15	jurisprudencia	jurisprudencia	PROPN
ftr-316	958	16	/	/	SYM
ftr-316	958	17	adminis/2011	adminis/2011	NOUN
ftr-316	958	18	/renta	/renta	PUNCT
ftr-316	958	19	/	/	SYM
ftr-316	958	20	ja727.htm	ja727.htm	PROPN
ftr-316	958	21	.	.	PUNCT
ftr-316	959	1	283	283	NUM
ftr-316	959	2	.	.	PUNCT
ftr-316	960	1	s.i.i	s.i.i	PROPN
ftr-316	960	2	.	.	PROPN
ftr-316	960	3	,	,	PUNCT
ftr-316	960	4	oficio	oficio	PROPN
ftr-316	961	1	no	no	INTJ
ftr-316	961	2	.	.	PROPN
ftr-316	962	1	4.279	4.279	NUM
ftr-316	962	2	,	,	PUNCT
ftr-316	962	3	dec	dec	PROPN
ftr-316	962	4	.	.	PROPN
ftr-316	962	5	21	21	NUM
ftr-316	962	6	,	,	PUNCT
ftr-316	962	7	1988	1988	NUM
ftr-316	962	8	(	(	PUNCT
ftr-316	962	9	chile	chile	PROPN
ftr-316	962	10	)	)	PUNCT
ftr-316	962	11	,	,	PUNCT
ftr-316	962	12	http://home.sii.cl/	http://home.sii.cl/	PROPN
ftr-316	962	13	sacn	sacn	NOUN
ftr-316	962	14	/	/	SYM
ftr-316	962	15	oficios	oficio	NOUN
ftr-316	962	16	/	/	SYM
ftr-316	962	17	ja1622.pdf	ja1622.pdf	NOUN
ftr-316	962	18	.	.	PUNCT
ftr-316	962	19	284	284	NUM
ftr-316	962	20	.	.	PUNCT
ftr-316	963	1	s.i.i	s.i.i	PROPN
ftr-316	963	2	.	.	PROPN
ftr-316	963	3	,	,	PUNCT
ftr-316	963	4	oficio	oficio	PROPN
ftr-316	964	1	no	no	INTJ
ftr-316	964	2	.	.	PROPN
ftr-316	964	3	4.619	4.619	NUM
ftr-316	964	4	,	,	PUNCT
ftr-316	964	5	oct	oct	PROPN
ftr-316	964	6	.	.	PROPN
ftr-316	964	7	6	6	NUM
ftr-316	964	8	,	,	PUNCT
ftr-316	964	9	2004	2004	NUM
ftr-316	964	10	(	(	PUNCT
ftr-316	964	11	chile	chile	PROPN
ftr-316	964	12	)	)	PUNCT
ftr-316	964	13	,	,	PUNCT
ftr-316	964	14	http://www.sii.cl/	http://www.sii.cl/	PROPN
ftr-316	964	15	pagina	pagina	PROPN
ftr-316	964	16	/	/	SYM
ftr-316	964	17	jurisprudencia	jurisprudencia	PROPN
ftr-316	964	18	/	/	SYM
ftr-316	964	19	adminis/	adminis/	NUM
ftr-316	964	20	2004	2004	NUM
ftr-316	964	21	/	/	SYM
ftr-316	964	22	renta	renta	PROPN
ftr-316	964	23	/	/	SYM
ftr-316	964	24	ja821.htm	ja821.htm	PROPN
ftr-316	964	25	.	.	PUNCT
ftr-316	964	26	285	285	NUM
ftr-316	964	27	.	.	PUNCT
ftr-316	965	1	law	law	NOUN
ftr-316	965	2	no	no	NOUN
ftr-316	965	3	.	.	PROPN
ftr-316	965	4	20544	20544	NUM
ftr-316	965	5	,	,	PUNCT
ftr-316	965	6	oct	oct	PROPN
ftr-316	965	7	.	.	PROPN
ftr-316	965	8	22	22	NUM
ftr-316	965	9	,	,	PUNCT
ftr-316	965	10	2011	2011	NUM
ftr-316	965	11	(	(	PUNCT
ftr-316	965	12	chile	chile	PROPN
ftr-316	965	13	)	)	PUNCT
ftr-316	965	14	,	,	PUNCT
ftr-316	965	15	http://www.leychile.cl/	http://www.leychile.cl/	PROPN
ftr-316	965	16	navegar?idnorma=1031504	navegar?idnorma=1031504	X
ftr-316	965	17	.	.	PUNCT
ftr-316	966	1	286	286	NUM
ftr-316	966	2	.	.	PUNCT
ftr-316	967	1	i	i	PRON
ftr-316	967	2	d.	d.	PROPN
ftr-316	967	3	at	at	ADP
ftr-316	967	4	art	art	NOUN
ftr-316	967	5	.	.	PUNCT
ftr-316	968	1	3	3	X
ftr-316	968	2	.	.	X
ftr-316	968	3	287	287	NUM
ftr-316	968	4	.	.	PUNCT
ftr-316	969	1	services	service	NOUN
ftr-316	969	2	are	be	AUX
ftr-316	969	3	not	not	PART
ftr-316	969	4	deemed	deem	VERB
ftr-316	969	5	to	to	PART
ftr-316	969	6	create	create	VERB
ftr-316	969	7	a	a	DET
ftr-316	969	8	permanent	permanent	ADJ
ftr-316	969	9	establishment	establishment	NOUN
ftr-316	969	10	for	for	ADP
ftr-316	969	11	the	the	DET
ftr-316	969	12	purposes	purpose	NOUN
ftr-316	969	13	of	of	ADP
ftr-316	969	14	this	this	DET
ftr-316	969	15	calculation	calculation	NOUN
ftr-316	969	16	.	.	PUNCT
ftr-316	970	1	86	86	NUM
ftr-316	970	2	florida	florida	PROPN
ftr-316	970	3	tax	tax	NOUN
ftr-316	970	4	review	review	NOUN
ftr-316	970	5	[	[	X
ftr-316	970	6	vol.13:2	vol.13:2	ADJ
ftr-316	970	7	chileco	chileco	NOUN
ftr-316	970	8	’s	’s	PART
ftr-316	970	9	investment	investment	NOUN
ftr-316	970	10	in	in	ADP
ftr-316	970	11	the	the	DET
ftr-316	970	12	u.s	u.s	PROPN
ftr-316	970	13	.	.	PROPN
ftr-316	970	14	usco	usco	PROPN
ftr-316	970	15	’s	’s	PART
ftr-316	970	16	investment	investment	NOUN
ftr-316	970	17	in	in	ADP
ftr-316	970	18	chile	chile	NOUN
ftr-316	970	19	type	type	NOUN
ftr-316	970	20	of	of	ADP
ftr-316	970	21	payment	payment	NOUN
ftr-316	970	22	amount	amount	NOUN
ftr-316	970	23	in	in	ADP
ftr-316	970	24	u.s	u.s	PROPN
ftr-316	970	25	.	.	PROPN
ftr-316	970	26	dollars	dollar	NOUN
ftr-316	970	27	tax	tax	NOUN
ftr-316	970	28	rate	rate	NOUN
ftr-316	970	29	tax	tax	NOUN
ftr-316	970	30	type	type	NOUN
ftr-316	970	31	of	of	ADP
ftr-316	970	32	payment	payment	NOUN
ftr-316	970	33	amoun	amoun	PROPN
ftr-316	970	34	t	t	PROPN
ftr-316	970	35	in	in	ADP
ftr-316	970	36	u.s	u.s	PROPN
ftr-316	970	37	.	.	PROPN
ftr-316	970	38	dollars	dollar	NOUN
ftr-316	970	39	tax	tax	NOUN
ftr-316	970	40	rate	rate	NOUN
ftr-316	970	41	ta	ta	AUX
ftr-316	970	42	x	x	PUNCT
ftr-316	970	43	dividend	dividend	NOUN
ftr-316	970	44	s	s	PROPN
ftr-316	970	45	40	40	NUM
ftr-316	970	46	5	5	NUM
ftr-316	970	47	%	%	NOUN
ftr-316	970	48	2	2	NUM
ftr-316	970	49	dividend	dividend	NOUN
ftr-316	970	50	s	s	PART
ftr-316	970	51	40	40	NUM
ftr-316	970	52	15	15	NUM
ftr-316	970	53	%	%	NOUN
ftr-316	970	54	288	288	NUM
ftr-316	970	55	6	6	NUM
ftr-316	970	56	royalties	royalty	NOUN
ftr-316	970	57	30	30	NUM
ftr-316	970	58	10	10	NUM
ftr-316	970	59	%	%	NOUN
ftr-316	970	60	3	3	NUM
ftr-316	970	61	royalties	royalty	NOUN
ftr-316	970	62	30	30	NUM
ftr-316	970	63	10	10	NUM
ftr-316	970	64	%	%	NOUN
ftr-316	970	65	3	3	NUM
ftr-316	970	66	interest	interest	NOUN
ftr-316	970	67	20	20	NUM
ftr-316	970	68	15	15	NUM
ftr-316	970	69	%	%	NOUN
ftr-316	970	70	289	289	NUM
ftr-316	970	71	6	6	NUM
ftr-316	970	72	interest	interest	NOUN
ftr-316	970	73	20	20	NUM
ftr-316	970	74	15	15	NUM
ftr-316	970	75	%	%	NOUN
ftr-316	970	76	3	3	NUM
ftr-316	970	77	services	service	NOUN
ftr-316	970	78	10	10	NUM
ftr-316	970	79	0	0	NUM
ftr-316	970	80	%	%	NOUN
ftr-316	970	81	0	0	NUM
ftr-316	970	82	services	service	NOUN
ftr-316	970	83	10	10	NUM
ftr-316	970	84	0	0	NUM
ftr-316	970	85	%	%	NOUN
ftr-316	970	86	0	0	NUM
ftr-316	970	87	total	total	NOUN
ftr-316	970	88	100	100	NUM
ftr-316	970	89	11	11	NUM
ftr-316	970	90	total	total	NOUN
ftr-316	970	91	100	100	NUM
ftr-316	970	92	12	12	NUM
ftr-316	970	93	as	as	SCONJ
ftr-316	970	94	the	the	DET
ftr-316	970	95	table	table	NOUN
ftr-316	970	96	illustrates	illustrate	VERB
ftr-316	970	97	,	,	PUNCT
ftr-316	970	98	the	the	DET
ftr-316	970	99	withholding	withholding	NOUN
ftr-316	970	100	tax	tax	NOUN
ftr-316	970	101	on	on	ADP
ftr-316	970	102	payments	payment	NOUN
ftr-316	970	103	or	or	CCONJ
ftr-316	970	104	distributions	distribution	NOUN
ftr-316	970	105	to	to	ADP
ftr-316	970	106	usco	usco	PROPN
ftr-316	970	107	and	and	CCONJ
ftr-316	970	108	chileco	chileco	PROPN
ftr-316	970	109	is	be	AUX
ftr-316	970	110	drastically	drastically	ADV
ftr-316	970	111	reduced	reduce	VERB
ftr-316	970	112	in	in	ADP
ftr-316	970	113	both	both	DET
ftr-316	970	114	cases	case	NOUN
ftr-316	970	115	.	.	PUNCT
ftr-316	971	1	for	for	ADP
ftr-316	971	2	instance	instance	NOUN
ftr-316	971	3	,	,	PUNCT
ftr-316	971	4	the	the	DET
ftr-316	971	5	overall	overall	ADJ
ftr-316	971	6	withholding	withholding	NOUN
ftr-316	971	7	tax	tax	NOUN
ftr-316	971	8	on	on	ADP
ftr-316	971	9	profits	profit	NOUN
ftr-316	971	10	paid	pay	VERB
ftr-316	971	11	to	to	ADP
ftr-316	971	12	a	a	DET
ftr-316	971	13	chilean	chilean	ADJ
ftr-316	971	14	resident	resident	NOUN
ftr-316	971	15	is	be	AUX
ftr-316	971	16	reduced	reduce	VERB
ftr-316	971	17	from	from	ADP
ftr-316	971	18	30	30	NUM
ftr-316	971	19	percent	percent	NOUN
ftr-316	971	20	to	to	ADP
ftr-316	971	21	11	11	NUM
ftr-316	971	22	percent	percent	NOUN
ftr-316	971	23	whereas	whereas	SCONJ
ftr-316	971	24	withholding	withhold	VERB
ftr-316	971	25	tax	tax	NOUN
ftr-316	971	26	on	on	ADP
ftr-316	971	27	payments	payment	NOUN
ftr-316	971	28	made	make	VERB
ftr-316	971	29	to	to	ADP
ftr-316	971	30	u.s	u.s	PROPN
ftr-316	971	31	.	.	PROPN
ftr-316	971	32	residents	resident	NOUN
ftr-316	971	33	decreases	decrease	VERB
ftr-316	971	34	from	from	ADP
ftr-316	971	35	24	24	NUM
ftr-316	971	36	percent	percent	NOUN
ftr-316	971	37	to	to	ADP
ftr-316	971	38	12	12	NUM
ftr-316	971	39	percent	percent	NOUN
ftr-316	971	40	.	.	PUNCT
ftr-316	972	1	the	the	DET
ftr-316	972	2	following	follow	VERB
ftr-316	972	3	section	section	NOUN
ftr-316	972	4	will	will	AUX
ftr-316	972	5	analyze	analyze	VERB
ftr-316	972	6	whether	whether	SCONJ
ftr-316	972	7	the	the	DET
ftr-316	972	8	reduction	reduction	NOUN
ftr-316	972	9	in	in	ADP
ftr-316	972	10	these	these	DET
ftr-316	972	11	tax	tax	NOUN
ftr-316	972	12	rates	rate	NOUN
ftr-316	972	13	can	can	AUX
ftr-316	972	14	have	have	VERB
ftr-316	972	15	a	a	DET
ftr-316	972	16	positive	positive	ADJ
ftr-316	972	17	impact	impact	NOUN
ftr-316	972	18	on	on	ADP
ftr-316	972	19	fdi	fdi	PROPN
ftr-316	972	20	.	.	PUNCT
ftr-316	973	1	iv	iv	X
ftr-316	973	2	.	.	PUNCT
ftr-316	974	1	the	the	DET
ftr-316	974	2	tax	tax	NOUN
ftr-316	974	3	credit	credit	NOUN
ftr-316	974	4	system	system	NOUN
ftr-316	974	5	this	this	DET
ftr-316	974	6	section	section	NOUN
ftr-316	974	7	will	will	AUX
ftr-316	974	8	review	review	VERB
ftr-316	974	9	two	two	NUM
ftr-316	974	10	main	main	ADJ
ftr-316	974	11	clauses	clause	NOUN
ftr-316	974	12	included	include	VERB
ftr-316	974	13	in	in	ADP
ftr-316	974	14	the	the	DET
ftr-316	974	15	treaty	treaty	NOUN
ftr-316	974	16	that	that	PRON
ftr-316	974	17	can	can	AUX
ftr-316	974	18	create	create	VERB
ftr-316	974	19	an	an	DET
ftr-316	974	20	impact	impact	NOUN
ftr-316	974	21	on	on	ADP
ftr-316	974	22	fdi	fdi	NOUN
ftr-316	974	23	by	by	ADP
ftr-316	974	24	residents	resident	NOUN
ftr-316	974	25	of	of	ADP
ftr-316	974	26	the	the	DET
ftr-316	974	27	united	united	PROPN
ftr-316	974	28	states	states	PROPN
ftr-316	974	29	and	and	CCONJ
ftr-316	974	30	chile	chile	NOUN
ftr-316	974	31	in	in	ADP
ftr-316	974	32	their	their	PRON
ftr-316	974	33	respective	respective	ADJ
ftr-316	974	34	country	country	NOUN
ftr-316	974	35	.	.	PUNCT
ftr-316	975	1	this	this	DET
ftr-316	975	2	part	part	NOUN
ftr-316	975	3	will	will	AUX
ftr-316	975	4	analyze	analyze	VERB
ftr-316	975	5	the	the	DET
ftr-316	975	6	main	main	ADJ
ftr-316	975	7	considerations	consideration	NOUN
ftr-316	975	8	regarding	regard	VERB
ftr-316	975	9	the	the	DET
ftr-316	975	10	effect	effect	NOUN
ftr-316	975	11	of	of	ADP
ftr-316	975	12	the	the	DET
ftr-316	975	13	tax	tax	NOUN
ftr-316	975	14	credit	credit	NOUN
ftr-316	975	15	system	system	NOUN
ftr-316	975	16	on	on	ADP
ftr-316	975	17	the	the	DET
ftr-316	975	18	reduced	reduce	VERB
ftr-316	975	19	tax	tax	NOUN
ftr-316	975	20	rates	rate	NOUN
ftr-316	975	21	under	under	ADP
ftr-316	975	22	the	the	DET
ftr-316	975	23	treaty	treaty	NOUN
ftr-316	975	24	and	and	CCONJ
ftr-316	975	25	its	its	PRON
ftr-316	975	26	effect	effect	NOUN
ftr-316	975	27	on	on	ADP
ftr-316	975	28	fdi	fdi	PROPN
ftr-316	975	29	.	.	PUNCT
ftr-316	976	1	1	1	X
ftr-316	976	2	.	.	X
ftr-316	976	3	the	the	DET
ftr-316	976	4	tax	tax	NOUN
ftr-316	976	5	credit	credit	NOUN
ftr-316	976	6	system	system	NOUN
ftr-316	976	7	both	both	CCONJ
ftr-316	976	8	chile	chile	PROPN
ftr-316	976	9	and	and	CCONJ
ftr-316	976	10	the	the	DET
ftr-316	976	11	united	united	PROPN
ftr-316	976	12	states	states	PROPN
ftr-316	976	13	tax	tax	VERB
ftr-316	976	14	their	their	PRON
ftr-316	976	15	residents	resident	NOUN
ftr-316	976	16	—	—	PUNCT
ftr-316	976	17	and	and	CCONJ
ftr-316	976	18	,	,	PUNCT
ftr-316	976	19	in	in	ADP
ftr-316	976	20	the	the	DET
ftr-316	976	21	case	case	NOUN
ftr-316	976	22	of	of	ADP
ftr-316	976	23	the	the	DET
ftr-316	976	24	united	united	PROPN
ftr-316	976	25	states	states	PROPN
ftr-316	976	26	,	,	PUNCT
ftr-316	976	27	also	also	ADV
ftr-316	976	28	its	its	PRON
ftr-316	976	29	citizens	citizen	NOUN
ftr-316	976	30	—	—	PUNCT
ftr-316	976	31	on	on	ADP
ftr-316	976	32	a	a	DET
ftr-316	976	33	worldwide	worldwide	ADJ
ftr-316	976	34	basis	basis	NOUN
ftr-316	976	35	.	.	PUNCT
ftr-316	977	1	in	in	ADP
ftr-316	977	2	order	order	NOUN
ftr-316	977	3	to	to	PART
ftr-316	977	4	relieve	relieve	VERB
ftr-316	977	5	the	the	DET
ftr-316	977	6	effects	effect	NOUN
ftr-316	977	7	of	of	ADP
ftr-316	977	8	double	double	ADJ
ftr-316	977	9	taxation	taxation	NOUN
ftr-316	977	10	on	on	ADP
ftr-316	977	11	income	income	NOUN
ftr-316	977	12	earned	earn	VERB
ftr-316	977	13	abroad	abroad	ADV
ftr-316	977	14	,	,	PUNCT
ftr-316	977	15	the	the	DET
ftr-316	977	16	u.s	u.s	PROPN
ftr-316	977	17	.	.	PROPN
ftr-316	977	18	and	and	CCONJ
ftr-316	977	19	chile	chile	PROPN
ftr-316	977	20	grant	grant	VERB
ftr-316	977	21	a	a	DET
ftr-316	977	22	tax	tax	NOUN
ftr-316	977	23	credit	credit	NOUN
ftr-316	977	24	for	for	ADP
ftr-316	977	25	taxes	taxis	NOUN
ftr-316	977	26	paid	pay	VERB
ftr-316	977	27	by	by	ADP
ftr-316	977	28	their	their	PRON
ftr-316	977	29	residents	resident	NOUN
ftr-316	977	30	on	on	ADP
ftr-316	977	31	foreign	foreign	ADJ
ftr-316	977	32	source	source	NOUN
ftr-316	977	33	income.290	income.290	PROPN
ftr-316	977	34	288	288	NUM
ftr-316	977	35	.	.	PUNCT
ftr-316	978	1	this	this	DET
ftr-316	978	2	rate	rate	NOUN
ftr-316	978	3	is	be	AUX
ftr-316	978	4	calculated	calculate	VERB
ftr-316	978	5	as	as	ADP
ftr-316	978	6	the	the	DET
ftr-316	978	7	difference	difference	NOUN
ftr-316	978	8	between	between	ADP
ftr-316	978	9	the	the	DET
ftr-316	978	10	additional	additional	ADJ
ftr-316	978	11	tax	tax	NOUN
ftr-316	978	12	of	of	ADP
ftr-316	978	13	35	35	NUM
ftr-316	978	14	percent	percent	NOUN
ftr-316	978	15	and	and	CCONJ
ftr-316	978	16	the	the	DET
ftr-316	978	17	current	current	ADJ
ftr-316	978	18	first	first	ADJ
ftr-316	978	19	category	category	NOUN
ftr-316	978	20	tax	tax	NOUN
ftr-316	978	21	of	of	ADP
ftr-316	978	22	20	20	NUM
ftr-316	978	23	percent	percent	NOUN
ftr-316	978	24	.	.	PUNCT
ftr-316	979	1	as	as	ADP
ftr-316	979	2	a	a	DET
ftr-316	979	3	result	result	NOUN
ftr-316	979	4	of	of	ADP
ftr-316	979	5	applying	apply	VERB
ftr-316	979	6	the	the	DET
ftr-316	979	7	chile	chile	NOUN
ftr-316	979	8	clause	clause	NOUN
ftr-316	979	9	,	,	PUNCT
ftr-316	979	10	there	there	PRON
ftr-316	979	11	is	be	VERB
ftr-316	979	12	no	no	DET
ftr-316	979	13	reduction	reduction	NOUN
ftr-316	979	14	in	in	ADP
ftr-316	979	15	this	this	DET
ftr-316	979	16	rate	rate	NOUN
ftr-316	979	17	.	.	PUNCT
ftr-316	980	1	289	289	NUM
ftr-316	980	2	.	.	PUNCT
ftr-316	981	1	the	the	DET
ftr-316	981	2	15	15	NUM
ftr-316	981	3	percent	percent	NOUN
ftr-316	981	4	tax	tax	NOUN
ftr-316	981	5	rate	rate	NOUN
ftr-316	981	6	is	be	AUX
ftr-316	981	7	used	use	VERB
ftr-316	981	8	instead	instead	ADV
ftr-316	981	9	of	of	ADP
ftr-316	981	10	the	the	DET
ftr-316	981	11	10	10	NUM
ftr-316	981	12	percent	percent	NOUN
ftr-316	981	13	rate	rate	NOUN
ftr-316	981	14	because	because	SCONJ
ftr-316	981	15	,	,	PUNCT
ftr-316	981	16	in	in	ADP
ftr-316	981	17	accordance	accordance	NOUN
ftr-316	981	18	with	with	ADP
ftr-316	981	19	article	article	NOUN
ftr-316	981	20	11	11	NUM
ftr-316	981	21	,	,	PUNCT
ftr-316	981	22	the	the	DET
ftr-316	981	23	latter	latter	ADJ
ftr-316	981	24	rate	rate	NOUN
ftr-316	981	25	is	be	AUX
ftr-316	981	26	only	only	ADV
ftr-316	981	27	applicable	applicable	ADJ
ftr-316	981	28	once	once	SCONJ
ftr-316	981	29	the	the	DET
ftr-316	981	30	treaty	treaty	NOUN
ftr-316	981	31	has	have	AUX
ftr-316	981	32	been	be	AUX
ftr-316	981	33	in	in	ADP
ftr-316	981	34	force	force	NOUN
ftr-316	981	35	for	for	ADP
ftr-316	981	36	five	five	NUM
ftr-316	981	37	years	year	NOUN
ftr-316	981	38	.	.	PUNCT
ftr-316	982	1	chile	chile	PROPN
ftr-316	982	2	-	-	PUNCT
ftr-316	982	3	u.s	u.s	PROPN
ftr-316	982	4	.	.	PROPN
ftr-316	982	5	tax	tax	NOUN
ftr-316	982	6	treaty	treaty	NOUN
ftr-316	983	1	,	,	PUNCT
ftr-316	983	2	supra	supra	PROPN
ftr-316	983	3	note	note	PROPN
ftr-316	983	4	36	36	NUM
ftr-316	983	5	,	,	PUNCT
ftr-316	983	6	art	art	NOUN
ftr-316	983	7	.	.	PUNCT
ftr-316	984	1	11	11	NUM
ftr-316	984	2	,	,	PUNCT
ftr-316	984	3	¶	¶	NOUN
ftr-316	984	4	3	3	NUM
ftr-316	984	5	.	.	PROPN
ftr-316	984	6	290	290	NUM
ftr-316	984	7	.	.	PUNCT
ftr-316	985	1	l.i.r	l.i.r	PROPN
ftr-316	985	2	.	.	PUNCT
ftr-316	985	3	arts	art	NOUN
ftr-316	985	4	.	.	PUNCT
ftr-316	986	1	41a	41a	NOUN
ftr-316	986	2	–	–	PUNCT
ftr-316	986	3	c	c	NOUN
ftr-316	986	4	;	;	PUNCT
ftr-316	986	5	i.r.c	i.r.c	NOUN
ftr-316	986	6	.	.	PUNCT
ftr-316	987	1	§	§	PROPN
ftr-316	987	2	901	901	NUM
ftr-316	987	3	(	(	PUNCT
ftr-316	987	4	2010	2010	NUM
ftr-316	987	5	)	)	PUNCT
ftr-316	987	6	.	.	PUNCT
ftr-316	988	1	2012	2012	NUM
ftr-316	988	2	]	]	X
ftr-316	988	3	u.s	u.s	PROPN
ftr-316	988	4	.	.	PROPN
ftr-316	988	5	and	and	CCONJ
ftr-316	988	6	chile	chile	PROPN
ftr-316	988	7	tax	tax	NOUN
ftr-316	988	8	treaty	treaty	NOUN
ftr-316	988	9	87	87	NUM
ftr-316	988	10	under	under	ADP
ftr-316	988	11	the	the	DET
ftr-316	988	12	tax	tax	NOUN
ftr-316	988	13	credit	credit	NOUN
ftr-316	988	14	system	system	NOUN
ftr-316	988	15	,	,	PUNCT
ftr-316	988	16	chile	chile	PROPN
ftr-316	988	17	and	and	CCONJ
ftr-316	988	18	the	the	DET
ftr-316	988	19	united	united	PROPN
ftr-316	988	20	states	states	PROPN
ftr-316	988	21	apply	apply	VERB
ftr-316	988	22	taxes	taxis	NOUN
ftr-316	988	23	on	on	ADP
ftr-316	988	24	foreign	foreign	ADJ
ftr-316	988	25	source	source	NOUN
ftr-316	988	26	income	income	NOUN
ftr-316	988	27	and	and	CCONJ
ftr-316	988	28	if	if	SCONJ
ftr-316	988	29	there	there	PRON
ftr-316	988	30	is	be	VERB
ftr-316	988	31	a	a	DET
ftr-316	988	32	difference	difference	NOUN
ftr-316	988	33	between	between	ADP
ftr-316	988	34	the	the	DET
ftr-316	988	35	tax	tax	NOUN
ftr-316	988	36	paid	pay	VERB
ftr-316	988	37	in	in	ADP
ftr-316	988	38	the	the	DET
ftr-316	988	39	source	source	NOUN
ftr-316	988	40	country	country	NOUN
ftr-316	988	41	and	and	CCONJ
ftr-316	988	42	the	the	DET
ftr-316	988	43	tax	tax	NOUN
ftr-316	988	44	payable	payable	ADJ
ftr-316	988	45	in	in	ADP
ftr-316	988	46	the	the	DET
ftr-316	988	47	residency	residency	NOUN
ftr-316	988	48	country	country	NOUN
ftr-316	988	49	,	,	PUNCT
ftr-316	988	50	the	the	DET
ftr-316	988	51	taxpayer	taxpayer	NOUN
ftr-316	988	52	must	must	AUX
ftr-316	988	53	pay	pay	VERB
ftr-316	988	54	the	the	DET
ftr-316	988	55	difference.291	difference.291	PROPN
ftr-316	988	56	this	this	DET
ftr-316	988	57	policy	policy	NOUN
ftr-316	988	58	is	be	AUX
ftr-316	988	59	consistent	consistent	ADJ
ftr-316	988	60	with	with	ADP
ftr-316	988	61	a	a	DET
ftr-316	988	62	goal	goal	NOUN
ftr-316	988	63	of	of	ADP
ftr-316	988	64	capital	capital	NOUN
ftr-316	988	65	export	export	NOUN
ftr-316	988	66	neutrality	neutrality	NOUN
ftr-316	988	67	,	,	PUNCT
ftr-316	988	68	as	as	SCONJ
ftr-316	988	69	the	the	DET
ftr-316	988	70	tax	tax	NOUN
ftr-316	988	71	laws	law	NOUN
ftr-316	988	72	of	of	ADP
ftr-316	988	73	the	the	DET
ftr-316	988	74	residency	residency	NOUN
ftr-316	988	75	country	country	NOUN
ftr-316	988	76	will	will	AUX
ftr-316	988	77	not	not	PART
ftr-316	988	78	cause	cause	VERB
ftr-316	988	79	foreign	foreign	ADJ
ftr-316	988	80	investment	investment	NOUN
ftr-316	988	81	to	to	PART
ftr-316	988	82	bear	bear	VERB
ftr-316	988	83	a	a	DET
ftr-316	988	84	higher	high	ADJ
ftr-316	988	85	income	income	NOUN
ftr-316	988	86	tax	tax	NOUN
ftr-316	988	87	burden	burden	NOUN
ftr-316	988	88	than	than	ADP
ftr-316	988	89	domestic	domestic	ADJ
ftr-316	988	90	investment.292	investment.292	ADP
ftr-316	988	91	if	if	SCONJ
ftr-316	988	92	the	the	DET
ftr-316	988	93	tax	tax	NOUN
ftr-316	988	94	paid	pay	VERB
ftr-316	988	95	abroad	abroad	ADV
ftr-316	988	96	is	be	AUX
ftr-316	988	97	greater	great	ADJ
ftr-316	988	98	than	than	ADP
ftr-316	988	99	the	the	DET
ftr-316	988	100	tax	tax	NOUN
ftr-316	988	101	payable	payable	ADJ
ftr-316	988	102	in	in	ADP
ftr-316	988	103	the	the	DET
ftr-316	988	104	residency	residency	NOUN
ftr-316	988	105	country	country	NOUN
ftr-316	988	106	,	,	PUNCT
ftr-316	988	107	no	no	DET
ftr-316	988	108	refund	refund	NOUN
ftr-316	988	109	is	be	AUX
ftr-316	988	110	granted.293	granted.293	NOUN
ftr-316	988	111	2	2	NUM
ftr-316	988	112	.	.	PUNCT
ftr-316	989	1	interaction	interaction	NOUN
ftr-316	989	2	between	between	ADP
ftr-316	989	3	the	the	DET
ftr-316	989	4	tax	tax	NOUN
ftr-316	989	5	credit	credit	NOUN
ftr-316	989	6	system	system	NOUN
ftr-316	989	7	and	and	CCONJ
ftr-316	989	8	fdi	fdi	NOUN
ftr-316	989	9	in	in	ADP
ftr-316	989	10	the	the	DET
ftr-316	989	11	case	case	NOUN
ftr-316	989	12	of	of	ADP
ftr-316	989	13	chile	chile	PROPN
ftr-316	989	14	,	,	PUNCT
ftr-316	989	15	the	the	DET
ftr-316	989	16	tax	tax	NOUN
ftr-316	989	17	credit	credit	NOUN
ftr-316	989	18	is	be	AUX
ftr-316	989	19	granted	grant	VERB
ftr-316	989	20	with	with	ADP
ftr-316	989	21	different	different	ADJ
ftr-316	989	22	limits	limit	NOUN
ftr-316	989	23	based	base	VERB
ftr-316	989	24	on	on	ADP
ftr-316	989	25	the	the	DET
ftr-316	989	26	type	type	NOUN
ftr-316	989	27	of	of	ADP
ftr-316	989	28	foreign	foreign	ADJ
ftr-316	989	29	source	source	NOUN
ftr-316	989	30	income	income	NOUN
ftr-316	989	31	and	and	CCONJ
ftr-316	989	32	whether	whether	SCONJ
ftr-316	989	33	the	the	DET
ftr-316	989	34	income	income	NOUN
ftr-316	989	35	arises	arise	VERB
ftr-316	989	36	in	in	ADP
ftr-316	989	37	a	a	DET
ftr-316	989	38	country	country	NOUN
ftr-316	989	39	with	with	ADP
ftr-316	989	40	which	which	PRON
ftr-316	989	41	chile	chile	NOUN
ftr-316	989	42	has	have	VERB
ftr-316	989	43	a	a	DET
ftr-316	989	44	tax	tax	NOUN
ftr-316	989	45	treaty	treaty	NOUN
ftr-316	989	46	in	in	ADP
ftr-316	989	47	force.294	force.294	NOUN
ftr-316	989	48	a	a	DET
ftr-316	989	49	30	30	NUM
ftr-316	989	50	percent	percent	NOUN
ftr-316	989	51	tax	tax	NOUN
ftr-316	989	52	limit	limit	NOUN
ftr-316	989	53	is	be	AUX
ftr-316	989	54	imposed	impose	VERB
ftr-316	989	55	on	on	ADP
ftr-316	989	56	dividends	dividend	NOUN
ftr-316	989	57	and	and	CCONJ
ftr-316	989	58	profit	profit	NOUN
ftr-316	989	59	distributions	distribution	NOUN
ftr-316	989	60	and	and	CCONJ
ftr-316	989	61	a	a	DET
ftr-316	989	62	20	20	NUM
ftr-316	989	63	percent	percent	NOUN
ftr-316	989	64	limit	limit	NOUN
ftr-316	989	65	is	be	AUX
ftr-316	989	66	imposed	impose	VERB
ftr-316	989	67	on	on	ADP
ftr-316	989	68	taxes	taxis	NOUN
ftr-316	989	69	on	on	ADP
ftr-316	989	70	profits	profit	NOUN
ftr-316	989	71	obtained	obtain	VERB
ftr-316	989	72	by	by	ADP
ftr-316	989	73	agencies	agency	NOUN
ftr-316	989	74	and	and	CCONJ
ftr-316	989	75	permanent	permanent	ADJ
ftr-316	989	76	establishments	establishment	NOUN
ftr-316	989	77	,	,	PUNCT
ftr-316	989	78	royalties	royalty	NOUN
ftr-316	989	79	,	,	PUNCT
ftr-316	989	80	technical	technical	ADJ
ftr-316	989	81	services	service	NOUN
ftr-316	989	82	,	,	PUNCT
ftr-316	989	83	and	and	CCONJ
ftr-316	989	84	other	other	ADJ
ftr-316	989	85	similar	similar	ADJ
ftr-316	989	86	services	service	NOUN
ftr-316	989	87	creditable	creditable	ADJ
ftr-316	989	88	regardless	regardless	ADV
ftr-316	989	89	of	of	ADP
ftr-316	989	90	the	the	DET
ftr-316	989	91	country	country	NOUN
ftr-316	989	92	from	from	ADP
ftr-316	989	93	which	which	PRON
ftr-316	989	94	they	they	PRON
ftr-316	989	95	derive.295	derive.295	VERB
ftr-316	989	96	taxes	taxis	NOUN
ftr-316	989	97	on	on	ADP
ftr-316	989	98	other	other	ADJ
ftr-316	989	99	types	type	NOUN
ftr-316	989	100	of	of	ADP
ftr-316	989	101	income	income	NOUN
ftr-316	989	102	obtained	obtain	VERB
ftr-316	989	103	in	in	ADP
ftr-316	989	104	countries	country	NOUN
ftr-316	989	105	that	that	PRON
ftr-316	989	106	do	do	AUX
ftr-316	989	107	not	not	PART
ftr-316	989	108	have	have	VERB
ftr-316	989	109	a	a	DET
ftr-316	989	110	tax	tax	NOUN
ftr-316	989	111	treaty	treaty	NOUN
ftr-316	989	112	in	in	ADP
ftr-316	989	113	force	force	NOUN
ftr-316	989	114	with	with	ADP
ftr-316	989	115	chile	chile	PROPN
ftr-316	989	116	are	be	AUX
ftr-316	989	117	not	not	PART
ftr-316	989	118	creditable	creditable	ADJ
ftr-316	989	119	in	in	ADP
ftr-316	989	120	chile	chile	NOUN
ftr-316	989	121	and	and	CCONJ
ftr-316	989	122	can	can	AUX
ftr-316	989	123	only	only	ADV
ftr-316	989	124	be	be	AUX
ftr-316	989	125	used	use	VERB
ftr-316	989	126	as	as	ADP
ftr-316	989	127	a	a	DET
ftr-316	989	128	deductible	deductible	ADJ
ftr-316	989	129	expense.296	expense.296	NOUN
ftr-316	989	130	if	if	SCONJ
ftr-316	989	131	a	a	DET
ftr-316	989	132	country	country	NOUN
ftr-316	989	133	has	have	VERB
ftr-316	989	134	a	a	DET
ftr-316	989	135	tax	tax	NOUN
ftr-316	989	136	treaty	treaty	NOUN
ftr-316	989	137	in	in	ADP
ftr-316	989	138	force	force	NOUN
ftr-316	989	139	with	with	ADP
ftr-316	989	140	chile	chile	PROPN
ftr-316	989	141	,	,	PUNCT
ftr-316	989	142	the	the	DET
ftr-316	989	143	income	income	NOUN
ftr-316	989	144	tax	tax	NOUN
ftr-316	989	145	on	on	ADP
ftr-316	989	146	all	all	DET
ftr-316	989	147	types	type	NOUN
ftr-316	989	148	of	of	ADP
ftr-316	989	149	income	income	NOUN
ftr-316	989	150	(	(	PUNCT
ftr-316	989	151	e.g.	e.g.	ADV
ftr-316	989	152	,	,	PUNCT
ftr-316	989	153	interest	interest	NOUN
ftr-316	989	154	,	,	PUNCT
ftr-316	989	155	capital	capital	NOUN
ftr-316	989	156	gains	gain	NOUN
ftr-316	989	157	,	,	PUNCT
ftr-316	989	158	pensions	pension	NOUN
ftr-316	989	159	,	,	PUNCT
ftr-316	989	160	personal	personal	ADJ
ftr-316	989	161	services	service	NOUN
ftr-316	989	162	,	,	PUNCT
ftr-316	989	163	director	director	NOUN
ftr-316	989	164	’s	’s	PART
ftr-316	989	165	fees	fee	NOUN
ftr-316	989	166	,	,	PUNCT
ftr-316	989	167	etc	etc	X
ftr-316	989	168	.	.	X
ftr-316	989	169	)	)	PUNCT
ftr-316	989	170	included	include	VERB
ftr-316	989	171	in	in	ADP
ftr-316	989	172	that	that	DET
ftr-316	989	173	treaty	treaty	NOUN
ftr-316	989	174	are	be	AUX
ftr-316	989	175	creditable	creditable	ADJ
ftr-316	989	176	in	in	ADP
ftr-316	989	177	chile.297	chile.297	PROPN
ftr-316	989	178	this	this	PRON
ftr-316	989	179	is	be	AUX
ftr-316	989	180	an	an	DET
ftr-316	989	181	important	important	ADJ
ftr-316	989	182	benefit	benefit	NOUN
ftr-316	989	183	directly	directly	ADV
ftr-316	989	184	derived	derive	VERB
ftr-316	989	185	from	from	ADP
ftr-316	989	186	tax	tax	NOUN
ftr-316	989	187	treaties	treaty	NOUN
ftr-316	989	188	signed	sign	VERB
ftr-316	989	189	by	by	ADP
ftr-316	989	190	chile	chile	NOUN
ftr-316	989	191	that	that	PRON
ftr-316	989	192	broadens	broaden	VERB
ftr-316	989	193	the	the	DET
ftr-316	989	194	scope	scope	NOUN
ftr-316	989	195	of	of	ADP
ftr-316	989	196	alternatives	alternative	NOUN
ftr-316	989	197	for	for	ADP
ftr-316	989	198	which	which	PRON
ftr-316	989	199	tax	tax	NOUN
ftr-316	989	200	credits	credit	NOUN
ftr-316	989	201	are	be	AUX
ftr-316	989	202	granted	grant	VERB
ftr-316	989	203	.	.	PUNCT
ftr-316	990	1	an	an	DET
ftr-316	990	2	additional	additional	ADJ
ftr-316	990	3	benefit	benefit	NOUN
ftr-316	990	4	related	relate	VERB
ftr-316	990	5	to	to	ADP
ftr-316	990	6	income	income	NOUN
ftr-316	990	7	accrued	accrue	VERB
ftr-316	990	8	in	in	ADP
ftr-316	990	9	a	a	DET
ftr-316	990	10	treaty	treaty	NOUN
ftr-316	990	11	country	country	NOUN
ftr-316	990	12	is	be	AUX
ftr-316	990	13	the	the	DET
ftr-316	990	14	citl	citl	NOUN
ftr-316	990	15	’s	’s	PART
ftr-316	990	16	provision	provision	NOUN
ftr-316	990	17	in	in	ADP
ftr-316	990	18	case	case	NOUN
ftr-316	990	19	of	of	ADP
ftr-316	990	20	capital	capital	NOUN
ftr-316	990	21	gain	gain	NOUN
ftr-316	990	22	for	for	ADP
ftr-316	990	23	corporate	corporate	ADJ
ftr-316	990	24	tax	tax	NOUN
ftr-316	990	25	paid	pay	VERB
ftr-316	990	26	by	by	ADP
ftr-316	990	27	the	the	DET
ftr-316	990	28	foreign	foreign	ADJ
ftr-316	990	29	company	company	NOUN
ftr-316	990	30	of	of	ADP
ftr-316	990	31	which	which	PRON
ftr-316	990	32	shares	share	NOUN
ftr-316	990	33	or	or	CCONJ
ftr-316	990	34	rights	right	NOUN
ftr-316	990	35	are	be	AUX
ftr-316	990	36	being	be	AUX
ftr-316	990	37	sold	sell	VERB
ftr-316	990	38	(	(	PUNCT
ftr-316	990	39	underlying	underlie	VERB
ftr-316	990	40	tax	tax	NOUN
ftr-316	990	41	)	)	PUNCT
ftr-316	990	42	to	to	PART
ftr-316	990	43	be	be	AUX
ftr-316	990	44	used	use	VERB
ftr-316	990	45	as	as	ADP
ftr-316	990	46	a	a	DET
ftr-316	990	47	tax	tax	NOUN
ftr-316	990	48	credit	credit	NOUN
ftr-316	990	49	to	to	PART
ftr-316	990	50	offset	offset	VERB
ftr-316	990	51	chilean	chilean	ADJ
ftr-316	990	52	taxes	taxis	NOUN
ftr-316	990	53	on	on	ADP
ftr-316	990	54	that	that	PRON
ftr-316	990	55	income.298	income.298	PRON
ftr-316	990	56	291	291	NUM
ftr-316	990	57	.	.	PUNCT
ftr-316	990	58	i.r.c	i.r.c	NOUN
ftr-316	990	59	.	.	PUNCT
ftr-316	991	1	§	§	PROPN
ftr-316	991	2	904	904	NUM
ftr-316	991	3	;	;	PUNCT
ftr-316	991	4	l.i.r	l.i.r	ADJ
ftr-316	991	5	.	.	PUNCT
ftr-316	991	6	art	art	NOUN
ftr-316	991	7	.	.	PUNCT
ftr-316	992	1	41a	41a	NOUN
ftr-316	992	2	(	(	PUNCT
ftr-316	992	3	a	a	NOUN
ftr-316	992	4	)	)	PUNCT
ftr-316	992	5	.	.	PUNCT
ftr-316	993	1	292	292	NUM
ftr-316	993	2	.	.	PUNCT
ftr-316	994	1	see	see	VERB
ftr-316	994	2	bna	bna	PROPN
ftr-316	994	3	tax	tax	PROPN
ftr-316	994	4	management	management	NOUN
ftr-316	994	5	,	,	PUNCT
ftr-316	994	6	supra	supra	PROPN
ftr-316	994	7	note	note	NOUN
ftr-316	994	8	30	30	NUM
ftr-316	994	9	.	.	PUNCT
ftr-316	994	10	293	293	NUM
ftr-316	994	11	.	.	PUNCT
ftr-316	995	1	under	under	ADP
ftr-316	995	2	the	the	DET
ftr-316	995	3	u.s	u.s	PROPN
ftr-316	995	4	.	.	PROPN
ftr-316	995	5	tax	tax	NOUN
ftr-316	995	6	credit	credit	NOUN
ftr-316	995	7	system	system	NOUN
ftr-316	995	8	this	this	DET
ftr-316	995	9	statement	statement	NOUN
ftr-316	995	10	is	be	AUX
ftr-316	995	11	always	always	ADV
ftr-316	995	12	accurate	accurate	ADJ
ftr-316	995	13	.	.	PUNCT
ftr-316	996	1	in	in	ADP
ftr-316	996	2	chile	chile	PROPN
ftr-316	996	3	’s	’s	PART
ftr-316	996	4	case	case	NOUN
ftr-316	996	5	,	,	PUNCT
ftr-316	996	6	an	an	DET
ftr-316	996	7	unusual	unusual	ADJ
ftr-316	996	8	exemption	exemption	NOUN
ftr-316	996	9	to	to	ADP
ftr-316	996	10	this	this	DET
ftr-316	996	11	general	general	ADJ
ftr-316	996	12	rule	rule	NOUN
ftr-316	996	13	is	be	AUX
ftr-316	996	14	applicable	applicable	ADJ
ftr-316	996	15	under	under	ADP
ftr-316	996	16	article	article	NOUN
ftr-316	996	17	41.c.3	41.c.3	PROPN
ftr-316	996	18	.	.	PUNCT
ftr-316	997	1	this	this	DET
ftr-316	997	2	article	article	NOUN
ftr-316	997	3	provides	provide	VERB
ftr-316	997	4	a	a	DET
ftr-316	997	5	tax	tax	NOUN
ftr-316	997	6	credit	credit	NOUN
ftr-316	997	7	for	for	ADP
ftr-316	997	8	tax	tax	NOUN
ftr-316	997	9	imposed	impose	VERB
ftr-316	997	10	on	on	ADP
ftr-316	997	11	dependent	dependent	ADJ
ftr-316	997	12	services	service	NOUN
ftr-316	997	13	provided	provide	VERB
ftr-316	997	14	abroad	abroad	ADV
ftr-316	997	15	,	,	PUNCT
ftr-316	997	16	and	and	CCONJ
ftr-316	997	17	if	if	SCONJ
ftr-316	997	18	such	such	ADJ
ftr-316	997	19	tax	tax	NOUN
ftr-316	997	20	is	be	AUX
ftr-316	997	21	greater	great	ADJ
ftr-316	997	22	than	than	ADP
ftr-316	997	23	the	the	DET
ftr-316	997	24	taxes	taxis	NOUN
ftr-316	997	25	applicable	applicable	ADJ
ftr-316	997	26	in	in	ADP
ftr-316	997	27	chile	chile	PROPN
ftr-316	997	28	,	,	PUNCT
ftr-316	997	29	a	a	DET
ftr-316	997	30	tax	tax	NOUN
ftr-316	997	31	refund	refund	NOUN
ftr-316	997	32	might	might	AUX
ftr-316	997	33	be	be	AUX
ftr-316	997	34	granted	grant	VERB
ftr-316	997	35	to	to	ADP
ftr-316	997	36	the	the	DET
ftr-316	997	37	taxpayer	taxpayer	NOUN
ftr-316	997	38	.	.	PUNCT
ftr-316	998	1	see	see	VERB
ftr-316	998	2	s.i.i	s.i.i	PROPN
ftr-316	998	3	.	.	PROPN
ftr-316	998	4	,	,	PUNCT
ftr-316	998	5	circular	circular	ADJ
ftr-316	998	6	no	no	NOUN
ftr-316	998	7	.	.	PROPN
ftr-316	998	8	25	25	NUM
ftr-316	998	9	,	,	PUNCT
ftr-316	998	10	apr	apr	PROPN
ftr-316	998	11	.	.	PROPN
ftr-316	998	12	25	25	NUM
ftr-316	998	13	,	,	PUNCT
ftr-316	998	14	2008	2008	NUM
ftr-316	998	15	(	(	PUNCT
ftr-316	998	16	chile	chile	PROPN
ftr-316	998	17	)	)	PUNCT
ftr-316	998	18	,	,	PUNCT
ftr-316	998	19	http://www3.sii.cl/normainternet/#pantallabuscador2	http://www3.sii.cl/normainternet/#pantallabuscador2	PROPN
ftr-316	998	20	.	.	PROPN
ftr-316	998	21	294	294	NUM
ftr-316	998	22	.	.	PUNCT
ftr-316	999	1	l.i.r	l.i.r	PROPN
ftr-316	999	2	.	.	PROPN
ftr-316	999	3	art	art	NOUN
ftr-316	999	4	.	.	PUNCT
ftr-316	1000	1	41c	41c	NOUN
ftr-316	1000	2	.	.	PUNCT
ftr-316	1001	1	295	295	NUM
ftr-316	1001	2	.	.	PUNCT
ftr-316	1002	1	l.i.r	l.i.r	PROPN
ftr-316	1002	2	.	.	PROPN
ftr-316	1002	3	art	art	NOUN
ftr-316	1002	4	.	.	PUNCT
ftr-316	1003	1	41a	41a	NOUN
ftr-316	1003	2	(	(	PUNCT
ftr-316	1003	3	a	a	X
ftr-316	1003	4	)	)	PUNCT
ftr-316	1003	5	,	,	PUNCT
ftr-316	1003	6	(	(	PUNCT
ftr-316	1003	7	b	b	NOUN
ftr-316	1003	8	)	)	PUNCT
ftr-316	1003	9	,	,	PUNCT
ftr-316	1003	10	(	(	PUNCT
ftr-316	1003	11	c	c	NOUN
ftr-316	1003	12	)	)	PUNCT
ftr-316	1003	13	.	.	PUNCT
ftr-316	1004	1	296	296	NUM
ftr-316	1004	2	.	.	PUNCT
ftr-316	1004	3	l.i.r	l.i.r	PROPN
ftr-316	1004	4	.	.	PROPN
ftr-316	1004	5	art	art	NOUN
ftr-316	1004	6	.	.	PUNCT
ftr-316	1005	1	12	12	NUM
ftr-316	1005	2	.	.	X
ftr-316	1005	3	297	297	NUM
ftr-316	1005	4	.	.	PUNCT
ftr-316	1005	5	see	see	VERB
ftr-316	1005	6	l.i.r	l.i.r	PROPN
ftr-316	1005	7	.	.	PUNCT
ftr-316	1005	8	art	art	NOUN
ftr-316	1005	9	.	.	PUNCT
ftr-316	1006	1	41c	41c	NOUN
ftr-316	1006	2	;	;	PUNCT
ftr-316	1006	3	chile	chile	PROPN
ftr-316	1006	4	-	-	PUNCT
ftr-316	1006	5	u.s	u.s	PROPN
ftr-316	1006	6	.	.	PROPN
ftr-316	1006	7	tax	tax	NOUN
ftr-316	1006	8	treaty	treaty	NOUN
ftr-316	1006	9	,	,	PUNCT
ftr-316	1006	10	supra	supra	PROPN
ftr-316	1006	11	note	note	PROPN
ftr-316	1006	12	36	36	NUM
ftr-316	1006	13	,	,	PUNCT
ftr-316	1006	14	art	art	NOUN
ftr-316	1006	15	.	.	PUNCT
ftr-316	1007	1	23	23	NUM
ftr-316	1007	2	,	,	PUNCT
ftr-316	1007	3	¶	¶	NOUN
ftr-316	1007	4	2	2	NUM
ftr-316	1007	5	.	.	PUNCT
ftr-316	1007	6	298	298	NUM
ftr-316	1007	7	.	.	PUNCT
ftr-316	1008	1	l.i.r	l.i.r	PROPN
ftr-316	1008	2	.	.	PROPN
ftr-316	1008	3	art	art	NOUN
ftr-316	1008	4	.	.	PUNCT
ftr-316	1009	1	41c	41c	NOUN
ftr-316	1009	2	,	,	PUNCT
ftr-316	1009	3	no	no	INTJ
ftr-316	1009	4	.	.	NOUN
ftr-316	1009	5	2	2	NUM
ftr-316	1009	6	.	.	X
ftr-316	1009	7	javascript	javascript	NOUN
ftr-316	1009	8	:	:	PUNCT
ftr-316	1009	9	top.docjs.prev_hit(20	top.docjs.prev_hit(20	ADJ
ftr-316	1009	10	)	)	PUNCT
ftr-316	1009	11	javascript	javascript	NOUN
ftr-316	1009	12	:	:	PUNCT
ftr-316	1009	13	top.docjs.next_hit(20	top.docjs.next_hit(20	PRON
ftr-316	1009	14	)	)	PUNCT
ftr-316	1009	15	javascript	javascript	NOUN
ftr-316	1009	16	:	:	PUNCT
ftr-316	1009	17	top.docjs.prev_hit(21	top.docjs.prev_hit(21	NOUN
ftr-316	1009	18	)	)	PUNCT
ftr-316	1009	19	javascript	javascript	NOUN
ftr-316	1009	20	:	:	PUNCT
ftr-316	1009	21	top.docjs.next_hit(21	top.docjs.next_hit(21	NUM
ftr-316	1009	22	)	)	PUNCT
ftr-316	1009	23	88	88	NUM
ftr-316	1009	24	florida	florida	PROPN
ftr-316	1009	25	tax	tax	NOUN
ftr-316	1009	26	review	review	NOUN
ftr-316	1009	27	[	[	X
ftr-316	1009	28	vol.13:2	vol.13:2	NOUN
ftr-316	1009	29	in	in	ADP
ftr-316	1009	30	the	the	DET
ftr-316	1009	31	case	case	NOUN
ftr-316	1009	32	of	of	ADP
ftr-316	1009	33	the	the	DET
ftr-316	1009	34	united	united	PROPN
ftr-316	1009	35	states	states	PROPN
ftr-316	1009	36	,	,	PUNCT
ftr-316	1009	37	the	the	DET
ftr-316	1009	38	tax	tax	NOUN
ftr-316	1009	39	is	be	AUX
ftr-316	1009	40	limited	limit	VERB
ftr-316	1009	41	to	to	ADP
ftr-316	1009	42	the	the	DET
ftr-316	1009	43	same	same	ADJ
ftr-316	1009	44	percentage	percentage	NOUN
ftr-316	1009	45	of	of	ADP
ftr-316	1009	46	the	the	DET
ftr-316	1009	47	tax	tax	NOUN
ftr-316	1009	48	that	that	PRON
ftr-316	1009	49	would	would	AUX
ftr-316	1009	50	be	be	AUX
ftr-316	1009	51	applicable	applicable	ADJ
ftr-316	1009	52	to	to	ADP
ftr-316	1009	53	such	such	ADJ
ftr-316	1009	54	income	income	NOUN
ftr-316	1009	55	(	(	PUNCT
ftr-316	1009	56	e.g.	e.g.	ADV
ftr-316	1009	57	,	,	PUNCT
ftr-316	1009	58	35	35	NUM
ftr-316	1009	59	percent	percent	NOUN
ftr-316	1009	60	in	in	ADP
ftr-316	1009	61	the	the	DET
ftr-316	1009	62	case	case	NOUN
ftr-316	1009	63	of	of	ADP
ftr-316	1009	64	corporations	corporation	NOUN
ftr-316	1009	65	with	with	ADP
ftr-316	1009	66	taxable	taxable	ADJ
ftr-316	1009	67	income	income	NOUN
ftr-316	1009	68	over	over	ADP
ftr-316	1009	69	usd$	usd$	ADV
ftr-316	1009	70	18.3	18.3	NUM
ftr-316	1009	71	million).299	million).299	NOUN
ftr-316	1009	72	unlike	unlike	ADP
ftr-316	1009	73	the	the	DET
ftr-316	1009	74	chilean	chilean	ADJ
ftr-316	1009	75	system	system	NOUN
ftr-316	1009	76	,	,	PUNCT
ftr-316	1009	77	which	which	PRON
ftr-316	1009	78	only	only	ADV
ftr-316	1009	79	permits	permit	VERB
ftr-316	1009	80	a	a	DET
ftr-316	1009	81	tax	tax	NOUN
ftr-316	1009	82	credit	credit	NOUN
ftr-316	1009	83	on	on	ADP
ftr-316	1009	84	a	a	DET
ftr-316	1009	85	separated	separate	VERB
ftr-316	1009	86	income	income	NOUN
ftr-316	1009	87	basis,300	basis,300	ADP
ftr-316	1009	88	the	the	DET
ftr-316	1009	89	united	united	PROPN
ftr-316	1009	90	states	states	PROPN
ftr-316	1009	91	’	’	PART
ftr-316	1009	92	overall	overall	ADJ
ftr-316	1009	93	method	method	NOUN
ftr-316	1009	94	allows	allow	VERB
ftr-316	1009	95	the	the	DET
ftr-316	1009	96	taxpayer	taxpayer	NOUN
ftr-316	1009	97	to	to	PART
ftr-316	1009	98	average	average	VERB
ftr-316	1009	99	the	the	DET
ftr-316	1009	100	high	high	ADJ
ftr-316	1009	101	and	and	CCONJ
ftr-316	1009	102	low	low	ADJ
ftr-316	1009	103	rate	rate	NOUN
ftr-316	1009	104	countries	country	NOUN
ftr-316	1009	105	and	and	CCONJ
ftr-316	1009	106	thus	thus	ADV
ftr-316	1009	107	currently	currently	ADV
ftr-316	1009	108	utilize	utilize	VERB
ftr-316	1009	109	the	the	DET
ftr-316	1009	110	excess	excess	ADJ
ftr-316	1009	111	credits301	credits301	PROPN
ftr-316	1009	112	from	from	ADP
ftr-316	1009	113	the	the	DET
ftr-316	1009	114	higher	high	ADJ
ftr-316	1009	115	rate	rate	NOUN
ftr-316	1009	116	countries.302	countries.302	PROPN
ftr-316	1009	117	as	as	SCONJ
ftr-316	1009	118	explained	explain	VERB
ftr-316	1009	119	below	below	ADV
ftr-316	1009	120	,	,	PUNCT
ftr-316	1009	121	the	the	DET
ftr-316	1009	122	excess	excess	ADJ
ftr-316	1009	123	tax	tax	NOUN
ftr-316	1009	124	credit	credit	NOUN
ftr-316	1009	125	position	position	NOUN
ftr-316	1009	126	places	place	VERB
ftr-316	1009	127	u.s	u.s	PROPN
ftr-316	1009	128	.	.	PROPN
ftr-316	1009	129	multinational	multinational	ADJ
ftr-316	1009	130	companies	company	NOUN
ftr-316	1009	131	in	in	ADP
ftr-316	1009	132	a	a	DET
ftr-316	1009	133	position	position	NOUN
ftr-316	1009	134	similar	similar	ADJ
ftr-316	1009	135	to	to	ADP
ftr-316	1009	136	that	that	PRON
ftr-316	1009	137	of	of	ADP
ftr-316	1009	138	a	a	DET
ftr-316	1009	139	company	company	NOUN
ftr-316	1009	140	from	from	ADP
ftr-316	1009	141	an	an	DET
ftr-316	1009	142	exempt	exempt	ADJ
ftr-316	1009	143	country	country	NOUN
ftr-316	1009	144	because	because	SCONJ
ftr-316	1009	145	they	they	PRON
ftr-316	1009	146	will	will	AUX
ftr-316	1009	147	basically	basically	ADV
ftr-316	1009	148	only	only	ADV
ftr-316	1009	149	be	be	AUX
ftr-316	1009	150	subject	subject	ADJ
ftr-316	1009	151	to	to	ADP
ftr-316	1009	152	the	the	DET
ftr-316	1009	153	foreign	foreign	ADJ
ftr-316	1009	154	tax	tax	NOUN
ftr-316	1009	155	on	on	ADP
ftr-316	1009	156	that	that	DET
ftr-316	1009	157	income.303	income.303	PRON
ftr-316	1009	158	whether	whether	SCONJ
ftr-316	1009	159	the	the	DET
ftr-316	1009	160	residency	residency	NOUN
ftr-316	1009	161	country	country	NOUN
ftr-316	1009	162	has	have	AUX
ftr-316	1009	163	a	a	DET
ftr-316	1009	164	tax	tax	NOUN
ftr-316	1009	165	credit	credit	NOUN
ftr-316	1009	166	system	system	NOUN
ftr-316	1009	167	or	or	CCONJ
ftr-316	1009	168	an	an	DET
ftr-316	1009	169	exemption	exemption	NOUN
ftr-316	1009	170	system	system	NOUN
ftr-316	1009	171	can	can	AUX
ftr-316	1009	172	be	be	AUX
ftr-316	1009	173	a	a	DET
ftr-316	1009	174	determining	determine	VERB
ftr-316	1009	175	factor	factor	NOUN
ftr-316	1009	176	in	in	ADP
ftr-316	1009	177	fdi	fdi	PROPN
ftr-316	1009	178	.	.	PUNCT
ftr-316	1010	1	for	for	ADP
ftr-316	1010	2	instance	instance	NOUN
ftr-316	1010	3	,	,	PUNCT
ftr-316	1010	4	james	james	PROPN
ftr-316	1010	5	hines	hines	PROPN
ftr-316	1010	6	concluded	conclude	VERB
ftr-316	1010	7	that	that	SCONJ
ftr-316	1010	8	low	low	ADJ
ftr-316	1010	9	tax	tax	NOUN
ftr-316	1010	10	rates	rate	NOUN
ftr-316	1010	11	are	be	AUX
ftr-316	1010	12	more	more	ADV
ftr-316	1010	13	likely	likely	ADJ
ftr-316	1010	14	to	to	PART
ftr-316	1010	15	influence	influence	VERB
ftr-316	1010	16	a	a	DET
ftr-316	1010	17	location	location	NOUN
ftr-316	1010	18	decision	decision	NOUN
ftr-316	1010	19	by	by	ADP
ftr-316	1010	20	an	an	DET
ftr-316	1010	21	investor	investor	NOUN
ftr-316	1010	22	resident	resident	NOUN
ftr-316	1010	23	in	in	ADP
ftr-316	1010	24	an	an	DET
ftr-316	1010	25	exemption	exemption	NOUN
ftr-316	1010	26	regime	regime	NOUN
ftr-316	1010	27	than	than	ADP
ftr-316	1010	28	one	one	NUM
ftr-316	1010	29	in	in	ADP
ftr-316	1010	30	a	a	DET
ftr-316	1010	31	tax	tax	NOUN
ftr-316	1010	32	credit	credit	NOUN
ftr-316	1010	33	regime.304	regime.304	PROPN
ftr-316	1010	34	the	the	DET
ftr-316	1010	35	following	following	ADJ
ftr-316	1010	36	example	example	NOUN
ftr-316	1010	37	will	will	AUX
ftr-316	1010	38	illustrate	illustrate	VERB
ftr-316	1010	39	this	this	DET
ftr-316	1010	40	conclusion	conclusion	NOUN
ftr-316	1010	41	for	for	ADP
ftr-316	1010	42	usco	usco	NOUN
ftr-316	1010	43	.	.	PUNCT
ftr-316	1011	1	as	as	SCONJ
ftr-316	1011	2	mentioned	mention	VERB
ftr-316	1011	3	above	above	ADV
ftr-316	1011	4	,	,	PUNCT
ftr-316	1011	5	usco	usco	PROPN
ftr-316	1011	6	is	be	AUX
ftr-316	1011	7	a	a	DET
ftr-316	1011	8	manufacturing	manufacture	VERB
ftr-316	1011	9	company	company	NOUN
ftr-316	1011	10	established	establish	VERB
ftr-316	1011	11	in	in	ADP
ftr-316	1011	12	the	the	DET
ftr-316	1011	13	united	united	PROPN
ftr-316	1011	14	states	states	PROPN
ftr-316	1011	15	,	,	PUNCT
ftr-316	1011	16	where	where	SCONJ
ftr-316	1011	17	a	a	DET
ftr-316	1011	18	tax	tax	NOUN
ftr-316	1011	19	credit	credit	NOUN
ftr-316	1011	20	is	be	AUX
ftr-316	1011	21	granted	grant	VERB
ftr-316	1011	22	for	for	ADP
ftr-316	1011	23	taxes	taxis	NOUN
ftr-316	1011	24	paid	pay	VERB
ftr-316	1011	25	in	in	ADP
ftr-316	1011	26	foreign	foreign	ADJ
ftr-316	1011	27	countries	country	NOUN
ftr-316	1011	28	of	of	ADP
ftr-316	1011	29	up	up	ADP
ftr-316	1011	30	to	to	PART
ftr-316	1011	31	35	35	NUM
ftr-316	1011	32	percent	percent	NOUN
ftr-316	1011	33	.	.	PUNCT
ftr-316	1012	1	assume	assume	VERB
ftr-316	1012	2	that	that	SCONJ
ftr-316	1012	3	usco	usco	PROPN
ftr-316	1012	4	purchases	purchase	NOUN
ftr-316	1012	5	40	40	NUM
ftr-316	1012	6	percent	percent	NOUN
ftr-316	1012	7	of	of	ADP
ftr-316	1012	8	the	the	DET
ftr-316	1012	9	rights	right	NOUN
ftr-316	1012	10	of	of	ADP
ftr-316	1012	11	chileco	chileco	NOUN
ftr-316	1012	12	—	—	PUNCT
ftr-316	1012	13	a	a	DET
ftr-316	1012	14	limited	limited	ADJ
ftr-316	1012	15	liability	liability	NOUN
ftr-316	1012	16	company	company	NOUN
ftr-316	1012	17	established	establish	VERB
ftr-316	1012	18	in	in	ADP
ftr-316	1012	19	chile	chile	PROPN
ftr-316	1012	20	—	—	PUNCT
ftr-316	1012	21	and	and	CCONJ
ftr-316	1012	22	usco	usco	PROPN
ftr-316	1012	23	sells	sell	VERB
ftr-316	1012	24	its	its	PRON
ftr-316	1012	25	rights	right	NOUN
ftr-316	1012	26	in	in	ADP
ftr-316	1012	27	this	this	DET
ftr-316	1012	28	company	company	NOUN
ftr-316	1012	29	making	make	VERB
ftr-316	1012	30	a	a	DET
ftr-316	1012	31	profit	profit	NOUN
ftr-316	1012	32	of	of	ADP
ftr-316	1012	33	usd$	usd$	ADJ
ftr-316	1012	34	100	100	NUM
ftr-316	1012	35	.	.	PUNCT
ftr-316	1013	1	in	in	ADP
ftr-316	1013	2	accordance	accordance	NOUN
ftr-316	1013	3	with	with	ADP
ftr-316	1013	4	article	article	NOUN
ftr-316	1013	5	13	13	NUM
ftr-316	1013	6	of	of	ADP
ftr-316	1013	7	the	the	DET
ftr-316	1013	8	treaty	treaty	NOUN
ftr-316	1013	9	,	,	PUNCT
ftr-316	1013	10	the	the	DET
ftr-316	1013	11	gain	gain	NOUN
ftr-316	1013	12	will	will	AUX
ftr-316	1013	13	be	be	AUX
ftr-316	1013	14	taxable	taxable	ADJ
ftr-316	1013	15	at	at	ADP
ftr-316	1013	16	a	a	DET
ftr-316	1013	17	16	16	NUM
ftr-316	1013	18	percent	percent	NOUN
ftr-316	1013	19	rate	rate	NOUN
ftr-316	1013	20	instead	instead	ADV
ftr-316	1013	21	of	of	ADP
ftr-316	1013	22	the	the	DET
ftr-316	1013	23	regular	regular	ADJ
ftr-316	1013	24	35	35	NUM
ftr-316	1013	25	percent	percent	NOUN
ftr-316	1013	26	additional	additional	ADJ
ftr-316	1013	27	tax	tax	NOUN
ftr-316	1013	28	.	.	PUNCT
ftr-316	1014	1	in	in	ADP
ftr-316	1014	2	consequence	consequence	PROPN
ftr-316	1014	3	,	,	PUNCT
ftr-316	1014	4	usco	usco	NOUN
ftr-316	1014	5	will	will	AUX
ftr-316	1014	6	pay	pay	VERB
ftr-316	1014	7	$	$	SYM
ftr-316	1014	8	16	16	NUM
ftr-316	1014	9	in	in	ADP
ftr-316	1014	10	chile	chile	PROPN
ftr-316	1014	11	and	and	CCONJ
ftr-316	1014	12	$	$	SYM
ftr-316	1014	13	19	19	NUM
ftr-316	1014	14	later	later	ADV
ftr-316	1014	15	when	when	SCONJ
ftr-316	1014	16	profits	profit	NOUN
ftr-316	1014	17	are	be	AUX
ftr-316	1014	18	received	receive	VERB
ftr-316	1014	19	in	in	ADP
ftr-316	1014	20	the	the	DET
ftr-316	1014	21	united	united	PROPN
ftr-316	1014	22	states	states	PROPN
ftr-316	1014	23	(	(	PUNCT
ftr-316	1014	24	because	because	SCONJ
ftr-316	1014	25	the	the	DET
ftr-316	1014	26	residency	residency	NOUN
ftr-316	1014	27	country	country	NOUN
ftr-316	1014	28	will	will	AUX
ftr-316	1014	29	apply	apply	VERB
ftr-316	1014	30	taxes	taxis	NOUN
ftr-316	1014	31	on	on	ADP
ftr-316	1014	32	the	the	DET
ftr-316	1014	33	worldwide	worldwide	ADJ
ftr-316	1014	34	income	income	NOUN
ftr-316	1014	35	)	)	PUNCT
ftr-316	1014	36	for	for	ADP
ftr-316	1014	37	a	a	DET
ftr-316	1014	38	total	total	ADJ
ftr-316	1014	39	tax	tax	NOUN
ftr-316	1014	40	burden	burden	NOUN
ftr-316	1014	41	of	of	ADP
ftr-316	1014	42	$	$	SYM
ftr-316	1014	43	35	35	NUM
ftr-316	1014	44	.	.	PUNCT
ftr-316	1015	1	now	now	ADV
ftr-316	1015	2	,	,	PUNCT
ftr-316	1015	3	assume	assume	VERB
ftr-316	1015	4	the	the	DET
ftr-316	1015	5	same	same	ADJ
ftr-316	1015	6	facts	fact	NOUN
ftr-316	1015	7	mentioned	mention	VERB
ftr-316	1015	8	above	above	ADP
ftr-316	1015	9	but	but	CCONJ
ftr-316	1015	10	with	with	ADP
ftr-316	1015	11	the	the	DET
ftr-316	1015	12	united	united	PROPN
ftr-316	1015	13	states	states	PROPN
ftr-316	1015	14	using	use	VERB
ftr-316	1015	15	the	the	DET
ftr-316	1015	16	exemption	exemption	NOUN
ftr-316	1015	17	method	method	NOUN
ftr-316	1015	18	.	.	PUNCT
ftr-316	1016	1	usco	usco	PROPN
ftr-316	1016	2	will	will	AUX
ftr-316	1016	3	pay	pay	VERB
ftr-316	1016	4	$	$	SYM
ftr-316	1016	5	16	16	NUM
ftr-316	1016	6	in	in	ADP
ftr-316	1016	7	chile	chile	NOUN
ftr-316	1016	8	and	and	CCONJ
ftr-316	1016	9	$	$	SYM
ftr-316	1016	10	0	0	NUM
ftr-316	1016	11	in	in	ADP
ftr-316	1016	12	the	the	DET
ftr-316	1016	13	united	united	PROPN
ftr-316	1016	14	states	states	PROPN
ftr-316	1016	15	for	for	ADP
ftr-316	1016	16	a	a	DET
ftr-316	1016	17	total	total	ADJ
ftr-316	1016	18	tax	tax	NOUN
ftr-316	1016	19	burden	burden	NOUN
ftr-316	1016	20	of	of	ADP
ftr-316	1016	21	$	$	SYM
ftr-316	1016	22	16	16	NUM
ftr-316	1016	23	,	,	PUNCT
ftr-316	1016	24	which	which	PRON
ftr-316	1016	25	provides	provide	VERB
ftr-316	1016	26	a	a	DET
ftr-316	1016	27	net	net	ADJ
ftr-316	1016	28	savings	saving	NOUN
ftr-316	1016	29	of	of	ADP
ftr-316	1016	30	$	$	SYM
ftr-316	1016	31	19	19	NUM
ftr-316	1016	32	.	.	PUNCT
ftr-316	1017	1	this	this	DET
ftr-316	1017	2	basic	basic	ADJ
ftr-316	1017	3	example	example	NOUN
ftr-316	1017	4	explains	explain	VERB
ftr-316	1017	5	why	why	SCONJ
ftr-316	1017	6	the	the	DET
ftr-316	1017	7	tax	tax	NOUN
ftr-316	1017	8	factor	factor	NOUN
ftr-316	1017	9	is	be	AUX
ftr-316	1017	10	more	more	ADV
ftr-316	1017	11	relevant	relevant	ADJ
ftr-316	1017	12	for	for	ADP
ftr-316	1017	13	exemption	exemption	NOUN
ftr-316	1017	14	countries	country	NOUN
ftr-316	1017	15	than	than	ADP
ftr-316	1017	16	for	for	ADP
ftr-316	1017	17	tax	tax	NOUN
ftr-316	1017	18	credit	credit	NOUN
ftr-316	1017	19	countries	country	NOUN
ftr-316	1017	20	when	when	SCONJ
ftr-316	1017	21	fdi	fdi	NOUN
ftr-316	1017	22	is	be	AUX
ftr-316	1017	23	located	locate	VERB
ftr-316	1017	24	in	in	ADP
ftr-316	1017	25	a	a	DET
ftr-316	1017	26	low	low	ADJ
ftr-316	1017	27	income	income	NOUN
ftr-316	1017	28	tax	tax	NOUN
ftr-316	1017	29	country	country	NOUN
ftr-316	1017	30	.	.	PUNCT
ftr-316	1018	1	299	299	NUM
ftr-316	1018	2	.	.	PUNCT
ftr-316	1018	3	i.r.c	i.r.c	NOUN
ftr-316	1018	4	.	.	PUNCT
ftr-316	1019	1	§	§	PROPN
ftr-316	1019	2	904(a	904(a	PROPN
ftr-316	1019	3	)	)	PUNCT
ftr-316	1019	4	.	.	PUNCT
ftr-316	1020	1	300	300	NUM
ftr-316	1020	2	.	.	PUNCT
ftr-316	1020	3	s.i.i	s.i.i	PROPN
ftr-316	1020	4	.	.	PROPN
ftr-316	1020	5	,	,	PUNCT
ftr-316	1020	6	circular	circular	ADJ
ftr-316	1020	7	no	no	NOUN
ftr-316	1020	8	.	.	PROPN
ftr-316	1020	9	25	25	NUM
ftr-316	1020	10	,	,	PUNCT
ftr-316	1020	11	apr	apr	PROPN
ftr-316	1020	12	.	.	PROPN
ftr-316	1020	13	25	25	NUM
ftr-316	1020	14	,	,	PUNCT
ftr-316	1020	15	2008	2008	NUM
ftr-316	1020	16	(	(	PUNCT
ftr-316	1020	17	chile	chile	PROPN
ftr-316	1020	18	)	)	PUNCT
ftr-316	1020	19	,	,	PUNCT
ftr-316	1020	20	§	§	PROPN
ftr-316	1020	21	iii.1.a	iii.1.a	PROPN
ftr-316	1020	22	.	.	PUNCT
ftr-316	1021	1	301	301	NUM
ftr-316	1021	2	.	.	PUNCT
ftr-316	1022	1	under	under	ADP
ftr-316	1022	2	i.r.c	i.r.c	NOUN
ftr-316	1022	3	.	.	PUNCT
ftr-316	1023	1	§	§	PROPN
ftr-316	1023	2	904(d)(1	904(d)(1	PROPN
ftr-316	1023	3	)	)	PUNCT
ftr-316	1024	1	,	,	PUNCT
ftr-316	1024	2	a	a	DET
ftr-316	1024	3	two	two	NUM
ftr-316	1024	4	-	-	PUNCT
ftr-316	1024	5	basket	basket	NOUN
ftr-316	1024	6	system	system	NOUN
ftr-316	1024	7	is	be	AUX
ftr-316	1024	8	used	use	VERB
ftr-316	1024	9	in	in	ADP
ftr-316	1024	10	the	the	DET
ftr-316	1024	11	united	united	PROPN
ftr-316	1024	12	states	states	PROPN
ftr-316	1024	13	to	to	PART
ftr-316	1024	14	distinguish	distinguish	VERB
ftr-316	1024	15	between	between	ADP
ftr-316	1024	16	tax	tax	NOUN
ftr-316	1024	17	credit	credit	NOUN
ftr-316	1024	18	connected	connect	VERB
ftr-316	1024	19	to	to	ADP
ftr-316	1024	20	passive	passive	ADJ
ftr-316	1024	21	category	category	NOUN
ftr-316	1024	22	income	income	NOUN
ftr-316	1024	23	and	and	CCONJ
ftr-316	1024	24	to	to	ADP
ftr-316	1024	25	general	general	ADJ
ftr-316	1024	26	category	category	NOUN
ftr-316	1024	27	income	income	NOUN
ftr-316	1024	28	.	.	PUNCT
ftr-316	1025	1	302	302	NUM
ftr-316	1025	2	.	.	PUNCT
ftr-316	1026	1	see	see	VERB
ftr-316	1026	2	mcdaniel	mcdaniel	PROPN
ftr-316	1026	3	et	et	PROPN
ftr-316	1026	4	al	al	PROPN
ftr-316	1026	5	.	.	PROPN
ftr-316	1026	6	,	,	PUNCT
ftr-316	1026	7	supra	supra	PROPN
ftr-316	1026	8	note	note	PROPN
ftr-316	1026	9	24	24	NUM
ftr-316	1026	10	,	,	PUNCT
ftr-316	1026	11	at	at	ADP
ftr-316	1026	12	97	97	NUM
ftr-316	1026	13	.	.	PUNCT
ftr-316	1026	14	303	303	NUM
ftr-316	1026	15	.	.	PUNCT
ftr-316	1026	16	i.r.c	i.r.c	NOUN
ftr-316	1026	17	.	.	PUNCT
ftr-316	1027	1	§	§	PROPN
ftr-316	1027	2	§	§	PROPN
ftr-316	1027	3	901–908	901–908	NUM
ftr-316	1027	4	.	.	PUNCT
ftr-316	1028	1	304	304	NUM
ftr-316	1028	2	.	.	PUNCT
ftr-316	1029	1	james	james	PROPN
ftr-316	1029	2	r.	r.	PROPN
ftr-316	1029	3	hines	hines	PROPN
ftr-316	1029	4	,	,	PUNCT
ftr-316	1029	5	jr	jr	PROPN
ftr-316	1029	6	.	.	PROPN
ftr-316	1029	7	,	,	PUNCT
ftr-316	1029	8	tax	tax	NOUN
ftr-316	1029	9	policy	policy	NOUN
ftr-316	1029	10	and	and	CCONJ
ftr-316	1029	11	the	the	DET
ftr-316	1029	12	activities	activity	NOUN
ftr-316	1029	13	of	of	ADP
ftr-316	1029	14	multinational	multinational	ADJ
ftr-316	1029	15	corporations	corporation	NOUN
ftr-316	1029	16	1–43	1–43	PROPN
ftr-316	1029	17	(	(	PUNCT
ftr-316	1029	18	nat’l	nat’l	PROPN
ftr-316	1029	19	bureau	bureau	PROPN
ftr-316	1029	20	of	of	ADP
ftr-316	1029	21	econ	econ	PROPN
ftr-316	1029	22	.	.	PUNCT
ftr-316	1030	1	research	research	NOUN
ftr-316	1030	2	,	,	PUNCT
ftr-316	1030	3	working	work	VERB
ftr-316	1030	4	paper	paper	NOUN
ftr-316	1030	5	series	series	PROPN
ftr-316	1030	6	no	no	PROPN
ftr-316	1030	7	.	.	PROPN
ftr-316	1030	8	5589	5589	NUM
ftr-316	1030	9	,	,	PUNCT
ftr-316	1030	10	1996	1996	NUM
ftr-316	1030	11	)	)	PUNCT
ftr-316	1030	12	,	,	PUNCT
ftr-316	1030	13	http://www.nber.org/papers/w5589.pdf?new_window=1	http://www.nber.org/papers/w5589.pdf?new_window=1	PROPN
ftr-316	1030	14	.	.	PROPN
ftr-316	1030	15	2012	2012	NUM
ftr-316	1030	16	]	]	X
ftr-316	1030	17	u.s	u.s	PROPN
ftr-316	1030	18	.	.	PROPN
ftr-316	1030	19	and	and	CCONJ
ftr-316	1030	20	chile	chile	PROPN
ftr-316	1030	21	tax	tax	PROPN
ftr-316	1030	22	treaty	treaty	NOUN
ftr-316	1030	23	89	89	NUM
ftr-316	1030	24	other	other	ADJ
ftr-316	1030	25	studies	study	NOUN
ftr-316	1030	26	on	on	ADP
ftr-316	1030	27	fdi	fdi	PROPN
ftr-316	1030	28	conclude	conclude	VERB
ftr-316	1030	29	that	that	SCONJ
ftr-316	1030	30	taxes	taxis	NOUN
ftr-316	1030	31	are	be	AUX
ftr-316	1030	32	not	not	PART
ftr-316	1030	33	relevant	relevant	ADJ
ftr-316	1030	34	when	when	SCONJ
ftr-316	1030	35	an	an	DET
ftr-316	1030	36	investor	investor	NOUN
ftr-316	1030	37	is	be	AUX
ftr-316	1030	38	deciding	decide	VERB
ftr-316	1030	39	whether	whether	SCONJ
ftr-316	1030	40	to	to	PART
ftr-316	1030	41	invest	invest	VERB
ftr-316	1030	42	domestically	domestically	ADV
ftr-316	1030	43	or	or	CCONJ
ftr-316	1030	44	abroad.305	abroad.305	ADV
ftr-316	1030	45	this	this	DET
ftr-316	1030	46	conclusion	conclusion	NOUN
ftr-316	1030	47	is	be	AUX
ftr-316	1030	48	based	base	VERB
ftr-316	1030	49	on	on	ADP
ftr-316	1030	50	two	two	NUM
ftr-316	1030	51	main	main	ADJ
ftr-316	1030	52	factors	factor	NOUN
ftr-316	1030	53	:	:	PUNCT
ftr-316	1030	54	(	(	PUNCT
ftr-316	1030	55	i	i	NOUN
ftr-316	1030	56	)	)	PUNCT
ftr-316	1030	57	capital	capital	NOUN
ftr-316	1030	58	that	that	PRON
ftr-316	1030	59	has	have	AUX
ftr-316	1030	60	been	be	AUX
ftr-316	1030	61	allocated	allocate	VERB
ftr-316	1030	62	abroad	abroad	ADV
ftr-316	1030	63	may	may	AUX
ftr-316	1030	64	be	be	AUX
ftr-316	1030	65	perfectly	perfectly	ADV
ftr-316	1030	66	mobile	mobile	ADJ
ftr-316	1030	67	between	between	ADP
ftr-316	1030	68	alternative	alternative	ADJ
ftr-316	1030	69	foreign	foreign	ADJ
ftr-316	1030	70	locations	location	NOUN
ftr-316	1030	71	,	,	PUNCT
ftr-316	1030	72	but	but	CCONJ
ftr-316	1030	73	there	there	PRON
ftr-316	1030	74	is	be	VERB
ftr-316	1030	75	not	not	PART
ftr-316	1030	76	perfect	perfect	ADJ
ftr-316	1030	77	mobility	mobility	NOUN
ftr-316	1030	78	between	between	ADP
ftr-316	1030	79	foreign	foreign	ADJ
ftr-316	1030	80	and	and	CCONJ
ftr-316	1030	81	domestic	domestic	ADJ
ftr-316	1030	82	locations	location	NOUN
ftr-316	1030	83	;	;	PUNCT
ftr-316	1030	84	and	and	CCONJ
ftr-316	1030	85	(	(	PUNCT
ftr-316	1030	86	ii	ii	NOUN
ftr-316	1030	87	)	)	PUNCT
ftr-316	1030	88	the	the	DET
ftr-316	1030	89	factors	factor	NOUN
ftr-316	1030	90	—	—	PUNCT
ftr-316	1030	91	different	different	ADJ
ftr-316	1030	92	to	to	PART
ftr-316	1030	93	tax	tax	VERB
ftr-316	1030	94	—	—	PUNCT
ftr-316	1030	95	may	may	AUX
ftr-316	1030	96	be	be	AUX
ftr-316	1030	97	more	more	ADV
ftr-316	1030	98	relevant	relevant	ADJ
ftr-316	1030	99	to	to	PART
ftr-316	1030	100	determine	determine	VERB
ftr-316	1030	101	the	the	DET
ftr-316	1030	102	allocation	allocation	NOUN
ftr-316	1030	103	of	of	ADP
ftr-316	1030	104	the	the	DET
ftr-316	1030	105	corporation	corporation	NOUN
ftr-316	1030	106	’s	’s	PART
ftr-316	1030	107	activities	activity	NOUN
ftr-316	1030	108	between	between	ADP
ftr-316	1030	109	domestic	domestic	ADJ
ftr-316	1030	110	investment	investment	NOUN
ftr-316	1030	111	and	and	CCONJ
ftr-316	1030	112	fdi.306	fdi.306	NOUN
ftr-316	1030	113	in	in	ADP
ftr-316	1030	114	the	the	DET
ftr-316	1030	115	oecd	oecd	PROPN
ftr-316	1030	116	’s	’s	PART
ftr-316	1030	117	opinion	opinion	NOUN
ftr-316	1030	118	,	,	PUNCT
ftr-316	1030	119	the	the	DET
ftr-316	1030	120	tax	tax	NOUN
ftr-316	1030	121	factor	factor	NOUN
ftr-316	1030	122	becomes	become	VERB
ftr-316	1030	123	relevant	relevant	ADJ
ftr-316	1030	124	to	to	PART
ftr-316	1030	125	attract	attract	VERB
ftr-316	1030	126	fdi	fdi	NOUN
ftr-316	1030	127	only	only	ADV
ftr-316	1030	128	after	after	SCONJ
ftr-316	1030	129	the	the	DET
ftr-316	1030	130	following	follow	VERB
ftr-316	1030	131	determinants	determinant	NOUN
ftr-316	1030	132	are	be	AUX
ftr-316	1030	133	met	meet	VERB
ftr-316	1030	134	by	by	ADP
ftr-316	1030	135	the	the	DET
ftr-316	1030	136	fdi	fdi	ADJ
ftr-316	1030	137	recipient	recipient	NOUN
ftr-316	1030	138	country	country	NOUN
ftr-316	1030	139	:	:	PUNCT
ftr-316	1030	140	strong	strong	ADJ
ftr-316	1030	141	political	political	ADJ
ftr-316	1030	142	and	and	CCONJ
ftr-316	1030	143	macroeconomic	macroeconomic	ADJ
ftr-316	1030	144	fundamentals	fundamental	NOUN
ftr-316	1030	145	,	,	PUNCT
ftr-316	1030	146	sizeable	sizeable	ADJ
ftr-316	1030	147	markets	market	NOUN
ftr-316	1030	148	,	,	PUNCT
ftr-316	1030	149	a	a	DET
ftr-316	1030	150	stable	stable	ADJ
ftr-316	1030	151	and	and	CCONJ
ftr-316	1030	152	transparent	transparent	ADJ
ftr-316	1030	153	policy	policy	NOUN
ftr-316	1030	154	framework	framework	NOUN
ftr-316	1030	155	towards	towards	ADP
ftr-316	1030	156	fdi	fdi	PROPN
ftr-316	1030	157	,	,	PUNCT
ftr-316	1030	158	strong	strong	ADJ
ftr-316	1030	159	human	human	ADJ
ftr-316	1030	160	and	and	CCONJ
ftr-316	1030	161	material	material	NOUN
ftr-316	1030	162	resources	resource	NOUN
ftr-316	1030	163	,	,	PUNCT
ftr-316	1030	164	good	good	ADJ
ftr-316	1030	165	infrastructure	infrastructure	NOUN
ftr-316	1030	166	facilities	facility	NOUN
ftr-316	1030	167	,	,	PUNCT
ftr-316	1030	168	and	and	CCONJ
ftr-316	1030	169	a	a	DET
ftr-316	1030	170	distortion	distortion	NOUN
ftr-316	1030	171	-	-	PUNCT
ftr-316	1030	172	free	free	ADJ
ftr-316	1030	173	economic	economic	ADJ
ftr-316	1030	174	and	and	CCONJ
ftr-316	1030	175	business	business	NOUN
ftr-316	1030	176	environment.307	environment.307	NOUN
ftr-316	1030	177	however	however	ADV
ftr-316	1030	178	,	,	PUNCT
ftr-316	1030	179	once	once	SCONJ
ftr-316	1030	180	an	an	DET
ftr-316	1030	181	investor	investor	NOUN
ftr-316	1030	182	decides	decide	VERB
ftr-316	1030	183	to	to	PART
ftr-316	1030	184	invest	invest	VERB
ftr-316	1030	185	abroad	abroad	ADV
ftr-316	1030	186	rather	rather	ADV
ftr-316	1030	187	than	than	ADP
ftr-316	1030	188	domestically	domestically	ADV
ftr-316	1030	189	,	,	PUNCT
ftr-316	1030	190	taxes	taxis	NOUN
ftr-316	1030	191	in	in	ADP
ftr-316	1030	192	potential	potential	ADJ
ftr-316	1030	193	host	host	NOUN
ftr-316	1030	194	countries	country	NOUN
ftr-316	1030	195	can	can	AUX
ftr-316	1030	196	influence	influence	VERB
ftr-316	1030	197	the	the	DET
ftr-316	1030	198	choice	choice	NOUN
ftr-316	1030	199	of	of	ADP
ftr-316	1030	200	location.308	location.308	NOUN
ftr-316	1030	201	for	for	ADP
ftr-316	1030	202	example	example	NOUN
ftr-316	1030	203	,	,	PUNCT
ftr-316	1030	204	rosanne	rosanne	PROPN
ftr-316	1030	205	altshuler	altshuler	PROPN
ftr-316	1030	206	analyzed	analyze	VERB
ftr-316	1030	207	the	the	DET
ftr-316	1030	208	effective	effective	ADJ
ftr-316	1030	209	tax	tax	NOUN
ftr-316	1030	210	rates	rate	NOUN
ftr-316	1030	211	of	of	ADP
ftr-316	1030	212	sixty	sixty	NUM
ftr-316	1030	213	countries	country	NOUN
ftr-316	1030	214	where	where	SCONJ
ftr-316	1030	215	u.s	u.s	PROPN
ftr-316	1030	216	.	.	PROPN
ftr-316	1030	217	investments	investment	NOUN
ftr-316	1030	218	are	be	AUX
ftr-316	1030	219	located	locate	VERB
ftr-316	1030	220	and	and	CCONJ
ftr-316	1030	221	concluded	conclude	VERB
ftr-316	1030	222	that	that	SCONJ
ftr-316	1030	223	taxes	taxis	NOUN
ftr-316	1030	224	exert	exert	VERB
ftr-316	1030	225	a	a	DET
ftr-316	1030	226	strong	strong	ADJ
ftr-316	1030	227	influence	influence	NOUN
ftr-316	1030	228	on	on	ADP
ftr-316	1030	229	location	location	NOUN
ftr-316	1030	230	decisions	decision	NOUN
ftr-316	1030	231	and	and	CCONJ
ftr-316	1030	232	that	that	SCONJ
ftr-316	1030	233	foreign	foreign	ADJ
ftr-316	1030	234	investments	investment	NOUN
ftr-316	1030	235	of	of	ADP
ftr-316	1030	236	manufacturing	manufacturing	NOUN
ftr-316	1030	237	firms	firm	NOUN
ftr-316	1030	238	are	be	AUX
ftr-316	1030	239	sensitive	sensitive	ADJ
ftr-316	1030	240	to	to	ADP
ftr-316	1030	241	differences	difference	NOUN
ftr-316	1030	242	in	in	ADP
ftr-316	1030	243	hostcountry	hostcountry	NOUN
ftr-316	1030	244	tax	tax	NOUN
ftr-316	1030	245	rates.309	rates.309	NOUN
ftr-316	1030	246	in	in	ADP
ftr-316	1030	247	a	a	DET
ftr-316	1030	248	related	related	ADJ
ftr-316	1030	249	study	study	NOUN
ftr-316	1030	250	on	on	ADP
ftr-316	1030	251	taxation	taxation	NOUN
ftr-316	1030	252	in	in	ADP
ftr-316	1030	253	the	the	DET
ftr-316	1030	254	european	european	PROPN
ftr-316	1030	255	union	union	PROPN
ftr-316	1030	256	,	,	PUNCT
ftr-316	1030	257	griffith	griffith	PROPN
ftr-316	1030	258	and	and	CCONJ
ftr-316	1030	259	devereux	devereux	PROPN
ftr-316	1030	260	concluded	conclude	VERB
ftr-316	1030	261	that	that	SCONJ
ftr-316	1030	262	both	both	CCONJ
ftr-316	1030	263	the	the	DET
ftr-316	1030	264	harmonization	harmonization	NOUN
ftr-316	1030	265	of	of	ADP
ftr-316	1030	266	the	the	DET
ftr-316	1030	267	statutory	statutory	ADJ
ftr-316	1030	268	tax	tax	NOUN
ftr-316	1030	269	rate	rate	NOUN
ftr-316	1030	270	and	and	CCONJ
ftr-316	1030	271	the	the	DET
ftr-316	1030	272	treatment	treatment	NOUN
ftr-316	1030	273	of	of	ADP
ftr-316	1030	274	dividends	dividend	NOUN
ftr-316	1030	275	have	have	VERB
ftr-316	1030	276	an	an	DET
ftr-316	1030	277	important	important	ADJ
ftr-316	1030	278	effect	effect	NOUN
ftr-316	1030	279	on	on	ADP
ftr-316	1030	280	the	the	DET
ftr-316	1030	281	location	location	NOUN
ftr-316	1030	282	of	of	ADP
ftr-316	1030	283	fdi	fdi	NOUN
ftr-316	1030	284	by	by	ADP
ftr-316	1030	285	multinational	multinational	ADJ
ftr-316	1030	286	companies	company	NOUN
ftr-316	1030	287	with	with	ADP
ftr-316	1030	288	high	high	ADJ
ftr-316	1030	289	levels	level	NOUN
ftr-316	1030	290	of	of	ADP
ftr-316	1030	291	profitability.310	profitability.310	NOUN
ftr-316	1030	292	305	305	NUM
ftr-316	1030	293	.	.	PUNCT
ftr-316	1031	1	michael	michael	PROPN
ftr-316	1031	2	p.	p.	PROPN
ftr-316	1031	3	devereux	devereux	PROPN
ftr-316	1031	4	&	&	CCONJ
ftr-316	1031	5	harold	harold	PROPN
ftr-316	1031	6	freeman	freeman	PROPN
ftr-316	1031	7	,	,	PUNCT
ftr-316	1031	8	the	the	DET
ftr-316	1031	9	impact	impact	NOUN
ftr-316	1031	10	of	of	ADP
ftr-316	1031	11	tax	tax	NOUN
ftr-316	1031	12	on	on	ADP
ftr-316	1031	13	foreign	foreign	ADJ
ftr-316	1031	14	direct	direct	ADJ
ftr-316	1031	15	investment	investment	NOUN
ftr-316	1031	16	:	:	PUNCT
ftr-316	1031	17	empirical	empirical	ADJ
ftr-316	1031	18	evidence	evidence	NOUN
ftr-316	1031	19	and	and	CCONJ
ftr-316	1031	20	the	the	DET
ftr-316	1031	21	implications	implication	NOUN
ftr-316	1031	22	for	for	ADP
ftr-316	1031	23	tax	tax	NOUN
ftr-316	1031	24	integration	integration	NOUN
ftr-316	1031	25	schemes	scheme	NOUN
ftr-316	1031	26	,	,	PUNCT
ftr-316	1031	27	2	2	NUM
ftr-316	1031	28	int’l	int’l	NUM
ftr-316	1031	29	tax	tax	NOUN
ftr-316	1031	30	&	&	CCONJ
ftr-316	1031	31	pub	pub	NOUN
ftr-316	1031	32	.	.	PUNCT
ftr-316	1032	1	fin	fin	NOUN
ftr-316	1032	2	.	.	PUNCT
ftr-316	1032	3	85	85	NUM
ftr-316	1032	4	(	(	PUNCT
ftr-316	1032	5	1995	1995	NUM
ftr-316	1032	6	)	)	PUNCT
ftr-316	1032	7	.	.	PUNCT
ftr-316	1033	1	306	306	NUM
ftr-316	1033	2	.	.	PUNCT
ftr-316	1034	1	i	i	PRON
ftr-316	1034	2	d.	d.	PROPN
ftr-316	1034	3	307	307	NUM
ftr-316	1034	4	.	.	PUNCT
ftr-316	1035	1	oecd	oecd	PROPN
ftr-316	1035	2	,	,	PUNCT
ftr-316	1035	3	global	global	ADJ
ftr-316	1035	4	forum	forum	NOUN
ftr-316	1035	5	on	on	ADP
ftr-316	1035	6	international	international	ADJ
ftr-316	1035	7	investment	investment	NOUN
ftr-316	1035	8	,	,	PUNCT
ftr-316	1035	9	new	new	ADJ
ftr-316	1035	10	horizons	horizon	NOUN
ftr-316	1035	11	and	and	CCONJ
ftr-316	1035	12	policy	policy	NOUN
ftr-316	1035	13	challenges	challenge	NOUN
ftr-316	1035	14	for	for	ADP
ftr-316	1035	15	foreign	foreign	ADJ
ftr-316	1035	16	direct	direct	ADJ
ftr-316	1035	17	investment	investment	NOUN
ftr-316	1035	18	in	in	ADP
ftr-316	1035	19	the	the	DET
ftr-316	1035	20	21st	21st	ADJ
ftr-316	1035	21	century	century	NOUN
ftr-316	1035	22	:	:	PUNCT
ftr-316	1035	23	foreign	foreign	ADJ
ftr-316	1035	24	direct	direct	ADJ
ftr-316	1035	25	investment	investment	NOUN
ftr-316	1035	26	in	in	ADP
ftr-316	1035	27	developing	develop	VERB
ftr-316	1035	28	countries	country	NOUN
ftr-316	1035	29	:	:	PUNCT
ftr-316	1035	30	determinants	determinant	NOUN
ftr-316	1035	31	and	and	CCONJ
ftr-316	1035	32	impact	impact	NOUN
ftr-316	1035	33	(	(	PUNCT
ftr-316	1035	34	2001	2001	NUM
ftr-316	1035	35	)	)	PUNCT
ftr-316	1035	36	,	,	PUNCT
ftr-316	1035	37	http://www.oecd.org/datatoecd/53/20/	http://www.oecd.org/datatoecd/53/20/	PROPN
ftr-316	1035	38	2407305.pdf	2407305.pdf	PROPN
ftr-316	1036	1	[	[	X
ftr-316	1036	2	hereinafter	hereinafter	NOUN
ftr-316	1036	3	oecd	oecd	PROPN
ftr-316	1036	4	global	global	PROPN
ftr-316	1036	5	forum	forum	PROPN
ftr-316	1036	6	]	]	PUNCT
ftr-316	1036	7	.	.	PUNCT
ftr-316	1037	1	this	this	DET
ftr-316	1037	2	report	report	NOUN
ftr-316	1037	3	is	be	AUX
ftr-316	1037	4	mainly	mainly	ADV
ftr-316	1037	5	based	base	VERB
ftr-316	1037	6	on	on	ADP
ftr-316	1037	7	previous	previous	ADJ
ftr-316	1037	8	research	research	NOUN
ftr-316	1037	9	performed	perform	VERB
ftr-316	1037	10	by	by	ADP
ftr-316	1037	11	rolf	rolf	PROPN
ftr-316	1037	12	langhammer	langhammer	PROPN
ftr-316	1037	13	,	,	PUNCT
ftr-316	1037	14	mario	mario	PROPN
ftr-316	1037	15	levis	levis	PROPN
ftr-316	1037	16	,	,	PUNCT
ftr-316	1037	17	friedich	friedich	NOUN
ftr-316	1037	18	schneider	schneider	NOUN
ftr-316	1037	19	,	,	PUNCT
ftr-316	1037	20	and	and	CCONJ
ftr-316	1037	21	bruno	bruno	PROPN
ftr-316	1037	22	frey	frey	PROPN
ftr-316	1037	23	.	.	PUNCT
ftr-316	1038	1	308	308	NUM
ftr-316	1038	2	.	.	PUNCT
ftr-316	1039	1	see	see	VERB
ftr-316	1039	2	rosanne	rosanne	PROPN
ftr-316	1039	3	altshuler	altshuler	PROPN
ftr-316	1039	4	et	et	PROPN
ftr-316	1039	5	al	al	PROPN
ftr-316	1039	6	.	.	PROPN
ftr-316	1039	7	,	,	PUNCT
ftr-316	1039	8	has	have	VERB
ftr-316	1039	9	u.s	u.s	PROPN
ftr-316	1039	10	.	.	PROPN
ftr-316	1039	11	government	government	NOUN
ftr-316	1039	12	investment	investment	NOUN
ftr-316	1039	13	abroad	abroad	ADV
ftr-316	1039	14	become	become	VERB
ftr-316	1039	15	more	more	ADV
ftr-316	1039	16	sensitive	sensitive	ADJ
ftr-316	1039	17	to	to	ADP
ftr-316	1039	18	tax	tax	NOUN
ftr-316	1039	19	rates	rate	NOUN
ftr-316	1039	20	?	?	PUNCT
ftr-316	1039	21	,	,	PUNCT
ftr-316	1039	22	in	in	ADP
ftr-316	1039	23	international	international	ADJ
ftr-316	1039	24	taxation	taxation	NOUN
ftr-316	1039	25	and	and	CCONJ
ftr-316	1039	26	multinational	multinational	ADJ
ftr-316	1039	27	activity	activity	NOUN
ftr-316	1039	28	9–38	9–38	PROPN
ftr-316	1039	29	(	(	PUNCT
ftr-316	1039	30	james	james	PROPN
ftr-316	1039	31	r.	r.	PROPN
ftr-316	1039	32	hines	hines	PROPN
ftr-316	1039	33	jr	jr	PROPN
ftr-316	1039	34	.	.	PUNCT
ftr-316	1040	1	ed	ed	PROPN
ftr-316	1040	2	.	.	PROPN
ftr-316	1040	3	,	,	PUNCT
ftr-316	1040	4	2001	2001	NUM
ftr-316	1040	5	)	)	PUNCT
ftr-316	1040	6	309	309	NUM
ftr-316	1040	7	.	.	PUNCT
ftr-316	1041	1	i	i	PRON
ftr-316	1041	2	d.	d.	PROPN
ftr-316	1041	3	310	310	NUM
ftr-316	1041	4	.	.	PUNCT
ftr-316	1042	1	michael	michael	PROPN
ftr-316	1042	2	p.	p.	PROPN
ftr-316	1042	3	devereux	devereux	PROPN
ftr-316	1042	4	&	&	CCONJ
ftr-316	1042	5	rachel	rachel	PROPN
ftr-316	1042	6	griffith	griffith	PROPN
ftr-316	1042	7	,	,	PUNCT
ftr-316	1042	8	evaluating	evaluate	VERB
ftr-316	1042	9	tax	tax	NOUN
ftr-316	1042	10	policy	policy	NOUN
ftr-316	1042	11	for	for	ADP
ftr-316	1042	12	location	location	NOUN
ftr-316	1042	13	decisions	decision	NOUN
ftr-316	1042	14	,	,	PUNCT
ftr-316	1042	15	10	10	NUM
ftr-316	1042	16	int’l	int’l	NUM
ftr-316	1042	17	tax	tax	NOUN
ftr-316	1042	18	&	&	CCONJ
ftr-316	1042	19	pub	pub	NOUN
ftr-316	1042	20	.	.	PUNCT
ftr-316	1043	1	fin	fin	NOUN
ftr-316	1043	2	.	.	PUNCT
ftr-316	1044	1	107	107	NUM
ftr-316	1044	2	,	,	PUNCT
ftr-316	1044	3	121	121	NUM
ftr-316	1044	4	(	(	PUNCT
ftr-316	1044	5	2003	2003	NUM
ftr-316	1044	6	)	)	PUNCT
ftr-316	1044	7	,	,	PUNCT
ftr-316	1044	8	reprinted	reprint	VERB
ftr-316	1044	9	in	in	ADP
ftr-316	1044	10	international	international	ADJ
ftr-316	1044	11	taxation	taxation	NOUN
ftr-316	1044	12	123	123	NUM
ftr-316	1044	13	(	(	PUNCT
ftr-316	1044	14	james	james	PROPN
ftr-316	1044	15	r.	r.	PROPN
ftr-316	1044	16	hines	hines	PROPN
ftr-316	1044	17	jr	jr	PROPN
ftr-316	1044	18	.	.	PUNCT
ftr-316	1045	1	ed	ed	PROPN
ftr-316	1045	2	.	.	PROPN
ftr-316	1045	3	,	,	PUNCT
ftr-316	1045	4	2007	2007	NUM
ftr-316	1045	5	)	)	PUNCT
ftr-316	1045	6	.	.	PUNCT
ftr-316	1046	1	90	90	NUM
ftr-316	1046	2	florida	florida	PROPN
ftr-316	1046	3	tax	tax	NOUN
ftr-316	1046	4	review	review	NOUN
ftr-316	1046	5	[	[	X
ftr-316	1046	6	vol.13:2	vol.13:2	NOUN
ftr-316	1046	7	a	a	DET
ftr-316	1046	8	newer	new	ADJ
ftr-316	1046	9	study	study	NOUN
ftr-316	1046	10	has	have	AUX
ftr-316	1046	11	determined	determine	VERB
ftr-316	1046	12	that	that	DET
ftr-316	1046	13	responsiveness	responsiveness	NOUN
ftr-316	1046	14	to	to	ADP
ftr-316	1046	15	tax	tax	NOUN
ftr-316	1046	16	policies	policy	NOUN
ftr-316	1046	17	has	have	AUX
ftr-316	1046	18	been	be	AUX
ftr-316	1046	19	increasingly	increasingly	ADV
ftr-316	1046	20	important	important	ADJ
ftr-316	1046	21	in	in	ADP
ftr-316	1046	22	recent	recent	ADJ
ftr-316	1046	23	years.311	years.311	PROPN
ftr-316	1046	24	this	this	PRON
ftr-316	1046	25	stems	stem	VERB
ftr-316	1046	26	from	from	ADP
ftr-316	1046	27	the	the	DET
ftr-316	1046	28	fact	fact	NOUN
ftr-316	1046	29	that	that	SCONJ
ftr-316	1046	30	vertical	vertical	ADJ
ftr-316	1046	31	fdi	fdi	PROPN
ftr-316	1046	32	,	,	PUNCT
ftr-316	1046	33	which	which	PRON
ftr-316	1046	34	is	be	AUX
ftr-316	1046	35	mainly	mainly	ADV
ftr-316	1046	36	driven	drive	VERB
ftr-316	1046	37	by	by	ADP
ftr-316	1046	38	the	the	DET
ftr-316	1046	39	relative	relative	ADJ
ftr-316	1046	40	cost	cost	NOUN
ftr-316	1046	41	of	of	ADP
ftr-316	1046	42	production	production	NOUN
ftr-316	1046	43	,	,	PUNCT
ftr-316	1046	44	is	be	AUX
ftr-316	1046	45	becoming	become	VERB
ftr-316	1046	46	more	more	ADJ
ftr-316	1046	47	important.312	important.312	PROPN
ftr-316	1046	48	multinationals	multinational	NOUN
ftr-316	1046	49	use	use	VERB
ftr-316	1046	50	the	the	DET
ftr-316	1046	51	new	new	ADJ
ftr-316	1046	52	globalization	globalization	NOUN
ftr-316	1046	53	opportunity	opportunity	NOUN
ftr-316	1046	54	for	for	ADP
ftr-316	1046	55	minimizing	minimize	VERB
ftr-316	1046	56	tax	tax	NOUN
ftr-316	1046	57	burden	burden	NOUN
ftr-316	1046	58	by	by	ADP
ftr-316	1046	59	relocating	relocate	VERB
ftr-316	1046	60	mobile	mobile	ADJ
ftr-316	1046	61	capital	capital	NOUN
ftr-316	1046	62	to	to	ADP
ftr-316	1046	63	countries	country	NOUN
ftr-316	1046	64	with	with	ADP
ftr-316	1046	65	more	more	ADV
ftr-316	1046	66	friendly	friendly	ADJ
ftr-316	1046	67	fiscal	fiscal	ADJ
ftr-316	1046	68	conditions.313	conditions.313	NOUN
ftr-316	1046	69	a	a	DET
ftr-316	1046	70	more	more	ADV
ftr-316	1046	71	recent	recent	ADJ
ftr-316	1046	72	article	article	NOUN
ftr-316	1046	73	by	by	ADP
ftr-316	1046	74	neumayer	neumayer	NOUN
ftr-316	1046	75	presented	present	VERB
ftr-316	1046	76	data	datum	NOUN
ftr-316	1046	77	on	on	ADP
ftr-316	1046	78	tax	tax	NOUN
ftr-316	1046	79	treaties	treaty	NOUN
ftr-316	1046	80	signed	sign	VERB
ftr-316	1046	81	with	with	ADP
ftr-316	1046	82	the	the	DET
ftr-316	1046	83	united	united	PROPN
ftr-316	1046	84	states	states	PROPN
ftr-316	1046	85	,	,	PUNCT
ftr-316	1046	86	concluding	conclude	VERB
ftr-316	1046	87	that	that	SCONJ
ftr-316	1046	88	“	"	PUNCT
ftr-316	1046	89	[	[	X
ftr-316	1046	90	d]eveloping	d]evelope	VERB
ftr-316	1046	91	countries	country	NOUN
ftr-316	1046	92	that	that	PRON
ftr-316	1046	93	sign	sign	VERB
ftr-316	1046	94	tax	tax	NOUN
ftr-316	1046	95	treaties	treaty	NOUN
ftr-316	1046	96	with	with	ADP
ftr-316	1046	97	the	the	DET
ftr-316	1046	98	united	united	PROPN
ftr-316	1046	99	states	states	PROPN
ftr-316	1046	100	benefit	benefit	VERB
ftr-316	1046	101	from	from	ADP
ftr-316	1046	102	higher	high	ADJ
ftr-316	1046	103	fdi	fdi	NOUN
ftr-316	1046	104	originating	originating	NOUN
ftr-316	1046	105	from	from	ADP
ftr-316	1046	106	u.s	u.s	PROPN
ftr-316	1046	107	.	.	PROPN
ftr-316	1046	108	investors	investor	NOUN
ftr-316	1046	109	.	.	PUNCT
ftr-316	1047	1	”314	”314	PUNCT
ftr-316	1048	1	he	he	PRON
ftr-316	1048	2	estimates	estimate	VERB
ftr-316	1048	3	that	that	SCONJ
ftr-316	1048	4	the	the	DET
ftr-316	1048	5	increase	increase	NOUN
ftr-316	1048	6	in	in	ADP
ftr-316	1048	7	fdi	fdi	NOUN
ftr-316	1048	8	related	relate	VERB
ftr-316	1048	9	to	to	ADP
ftr-316	1048	10	a	a	DET
ftr-316	1048	11	tax	tax	NOUN
ftr-316	1048	12	treaty	treaty	NOUN
ftr-316	1048	13	could	could	AUX
ftr-316	1048	14	be	be	AUX
ftr-316	1048	15	as	as	ADV
ftr-316	1048	16	much	much	ADJ
ftr-316	1048	17	as	as	ADP
ftr-316	1048	18	20	20	NUM
ftr-316	1048	19	percent	percent	NOUN
ftr-316	1048	20	to	to	ADP
ftr-316	1048	21	22	22	NUM
ftr-316	1048	22	percent	percent	NOUN
ftr-316	1048	23	.	.	PUNCT
ftr-316	1049	1	nevertheless	nevertheless	ADV
ftr-316	1049	2	,	,	PUNCT
ftr-316	1049	3	such	such	ADJ
ftr-316	1049	4	benefit	benefit	NOUN
ftr-316	1049	5	will	will	AUX
ftr-316	1049	6	only	only	ADV
ftr-316	1049	7	occur	occur	VERB
ftr-316	1049	8	in	in	ADP
ftr-316	1049	9	middle	middle	ADJ
ftr-316	1049	10	-	-	PUNCT
ftr-316	1049	11	income	income	NOUN
ftr-316	1049	12	countries	country	NOUN
ftr-316	1049	13	,	,	PUNCT
ftr-316	1049	14	not	not	PART
ftr-316	1049	15	in	in	ADP
ftr-316	1049	16	low	low	ADJ
ftr-316	1049	17	-	-	PUNCT
ftr-316	1049	18	income	income	NOUN
ftr-316	1049	19	countries	country	NOUN
ftr-316	1049	20	.	.	PUNCT
ftr-316	1050	1	315	315	NUM
ftr-316	1050	2	finally	finally	ADV
ftr-316	1050	3	,	,	PUNCT
ftr-316	1050	4	a	a	DET
ftr-316	1050	5	recent	recent	ADJ
ftr-316	1050	6	article	article	NOUN
ftr-316	1050	7	by	by	ADP
ftr-316	1050	8	taro	taro	NOUN
ftr-316	1050	9	ohno	ohno	PROPN
ftr-316	1050	10	concluded	conclude	VERB
ftr-316	1050	11	that	that	SCONJ
ftr-316	1050	12	tax	tax	NOUN
ftr-316	1050	13	treaties	treaty	NOUN
ftr-316	1050	14	entered	enter	VERB
ftr-316	1050	15	into	into	ADP
ftr-316	1050	16	by	by	ADP
ftr-316	1050	17	japan	japan	PROPN
ftr-316	1050	18	in	in	ADP
ftr-316	1050	19	the	the	DET
ftr-316	1050	20	last	last	ADJ
ftr-316	1050	21	twenty	twenty	NUM
ftr-316	1050	22	years	year	NOUN
ftr-316	1050	23	had	have	VERB
ftr-316	1050	24	a	a	DET
ftr-316	1050	25	significant	significant	ADJ
ftr-316	1050	26	,	,	PUNCT
ftr-316	1050	27	long	long	ADJ
ftr-316	1050	28	-	-	PUNCT
ftr-316	1050	29	term	term	NOUN
ftr-316	1050	30	,	,	PUNCT
ftr-316	1050	31	positive	positive	ADJ
ftr-316	1050	32	effect	effect	NOUN
ftr-316	1050	33	on	on	ADP
ftr-316	1050	34	japanese	japanese	ADJ
ftr-316	1050	35	fdi	fdi	PROPN
ftr-316	1050	36	in	in	ADP
ftr-316	1050	37	the	the	DET
ftr-316	1050	38	treaty	treaty	NOUN
ftr-316	1050	39	country	country	NOUN
ftr-316	1050	40	;	;	PUNCT
ftr-316	1050	41	however	however	SCONJ
ftr-316	1050	42	tax	tax	NOUN
ftr-316	1050	43	treaties	treaty	NOUN
ftr-316	1050	44	revised	revise	VERB
ftr-316	1050	45	during	during	ADP
ftr-316	1050	46	the	the	DET
ftr-316	1050	47	same	same	ADJ
ftr-316	1050	48	period	period	NOUN
ftr-316	1050	49	showed	show	VERB
ftr-316	1050	50	no	no	DET
ftr-316	1050	51	relevant	relevant	ADJ
ftr-316	1050	52	effect	effect	NOUN
ftr-316	1050	53	on	on	ADP
ftr-316	1050	54	fdi.316	fdi.316	ADJ
ftr-316	1050	55	ohno	ohno	PROPN
ftr-316	1050	56	estimated	estimate	VERB
ftr-316	1050	57	that	that	SCONJ
ftr-316	1050	58	“	"	PUNCT
ftr-316	1050	59	newly	newly	ADV
ftr-316	1050	60	concluded	conclude	VERB
ftr-316	1050	61	tax	tax	NOUN
ftr-316	1050	62	treaties	treaty	NOUN
ftr-316	1050	63	have	have	VERB
ftr-316	1050	64	a	a	DET
ftr-316	1050	65	negative	negative	ADJ
ftr-316	1050	66	effect	effect	NOUN
ftr-316	1050	67	on	on	ADP
ftr-316	1050	68	investment	investment	NOUN
ftr-316	1050	69	in	in	ADP
ftr-316	1050	70	the	the	DET
ftr-316	1050	71	short	short	ADJ
ftr-316	1050	72	term	term	NOUN
ftr-316	1050	73	,	,	PUNCT
ftr-316	1050	74	but	but	CCONJ
ftr-316	1050	75	as	as	SCONJ
ftr-316	1050	76	time	time	NOUN
ftr-316	1050	77	passes	pass	VERB
ftr-316	1050	78	,	,	PUNCT
ftr-316	1050	79	they	they	PRON
ftr-316	1050	80	increase	increase	VERB
ftr-316	1050	81	their	their	PRON
ftr-316	1050	82	positive	positive	ADJ
ftr-316	1050	83	effects	effect	NOUN
ftr-316	1050	84	and	and	CCONJ
ftr-316	1050	85	in	in	ADP
ftr-316	1050	86	the	the	DET
ftr-316	1050	87	long	long	ADJ
ftr-316	1050	88	term	term	NOUN
ftr-316	1050	89	,	,	PUNCT
ftr-316	1050	90	they	they	PRON
ftr-316	1050	91	will	will	AUX
ftr-316	1050	92	have	have	VERB
ftr-316	1050	93	a	a	DET
ftr-316	1050	94	statistically	statistically	ADV
ftr-316	1050	95	significant	significant	ADJ
ftr-316	1050	96	effect	effect	NOUN
ftr-316	1050	97	.	.	PUNCT
ftr-316	1051	1	”317	”317	PUNCT
ftr-316	1051	2	on	on	ADP
ftr-316	1051	3	the	the	DET
ftr-316	1051	4	other	other	ADJ
ftr-316	1051	5	hand	hand	NOUN
ftr-316	1051	6	,	,	PUNCT
ftr-316	1051	7	the	the	DET
ftr-316	1051	8	revision	revision	NOUN
ftr-316	1051	9	of	of	ADP
ftr-316	1051	10	old	old	ADJ
ftr-316	1051	11	tax	tax	NOUN
ftr-316	1051	12	treaties	treaty	NOUN
ftr-316	1051	13	executed	execute	VERB
ftr-316	1051	14	by	by	ADP
ftr-316	1051	15	japan	japan	PROPN
ftr-316	1051	16	,	,	PUNCT
ftr-316	1051	17	aimed	aim	VERB
ftr-316	1051	18	to	to	PART
ftr-316	1051	19	reduce	reduce	VERB
ftr-316	1051	20	both	both	DET
ftr-316	1051	21	double	double	ADJ
ftr-316	1051	22	taxation	taxation	NOUN
ftr-316	1051	23	and	and	CCONJ
ftr-316	1051	24	tax	tax	NOUN
ftr-316	1051	25	avoidance	avoidance	NOUN
ftr-316	1051	26	,	,	PUNCT
ftr-316	1051	27	did	do	AUX
ftr-316	1051	28	not	not	PART
ftr-316	1051	29	produce	produce	VERB
ftr-316	1051	30	any	any	DET
ftr-316	1051	31	statistically	statistically	ADV
ftr-316	1051	32	significant	significant	ADJ
ftr-316	1051	33	improvements	improvement	NOUN
ftr-316	1051	34	on	on	ADP
ftr-316	1051	35	fdi	fdi	NOUN
ftr-316	1051	36	during	during	ADP
ftr-316	1051	37	the	the	DET
ftr-316	1051	38	same	same	ADJ
ftr-316	1051	39	period	period	NOUN
ftr-316	1051	40	of	of	ADP
ftr-316	1051	41	time.318	time.318	PROPN
ftr-316	1051	42	based	base	VERB
ftr-316	1051	43	on	on	ADP
ftr-316	1051	44	the	the	DET
ftr-316	1051	45	data	datum	NOUN
ftr-316	1051	46	analyzed	analyze	VERB
ftr-316	1051	47	here	here	ADV
ftr-316	1051	48	and	and	CCONJ
ftr-316	1051	49	the	the	DET
ftr-316	1051	50	fact	fact	NOUN
ftr-316	1051	51	that	that	SCONJ
ftr-316	1051	52	the	the	DET
ftr-316	1051	53	direct	direct	ADJ
ftr-316	1051	54	relationship	relationship	NOUN
ftr-316	1051	55	between	between	ADP
ftr-316	1051	56	fdi	fdi	PROPN
ftr-316	1051	57	and	and	CCONJ
ftr-316	1051	58	gdp	gdp	NOUN
ftr-316	1051	59	has	have	AUX
ftr-316	1051	60	not	not	PART
ftr-316	1051	61	been	be	AUX
ftr-316	1051	62	easily	easily	ADV
ftr-316	1051	63	substantiated	substantiate	VERB
ftr-316	1051	64	because	because	SCONJ
ftr-316	1051	65	311	311	NUM
ftr-316	1051	66	.	.	PUNCT
ftr-316	1051	67	dimitri	dimitri	PROPN
ftr-316	1051	68	g.	g.	PROPN
ftr-316	1051	69	demekas	demekas	PROPN
ftr-316	1051	70	et	et	PROPN
ftr-316	1051	71	al	al	PROPN
ftr-316	1051	72	.	.	PROPN
ftr-316	1051	73	,	,	PUNCT
ftr-316	1051	74	foreign	foreign	ADJ
ftr-316	1051	75	direct	direct	ADJ
ftr-316	1051	76	investment	investment	NOUN
ftr-316	1051	77	in	in	ADP
ftr-316	1051	78	southeastern	southeastern	ADJ
ftr-316	1051	79	europe	europe	PROPN
ftr-316	1051	80	:	:	PUNCT
ftr-316	1051	81	how	how	SCONJ
ftr-316	1051	82	(	(	PUNCT
ftr-316	1051	83	and	and	CCONJ
ftr-316	1051	84	how	how	SCONJ
ftr-316	1051	85	much	much	ADJ
ftr-316	1051	86	)	)	PUNCT
ftr-316	1051	87	can	can	AUX
ftr-316	1051	88	policies	policy	NOUN
ftr-316	1051	89	help	help	VERB
ftr-316	1051	90	?	?	PUNCT
ftr-316	1052	1	24–25	24–25	NUM
ftr-316	1052	2	(	(	PUNCT
ftr-316	1052	3	int’l	int’l	NUM
ftr-316	1052	4	monetary	monetary	ADJ
ftr-316	1052	5	fund	fund	NOUN
ftr-316	1053	1	[	[	X
ftr-316	1053	2	i.m.f	i.m.f	NOUN
ftr-316	1053	3	.	.	PUNCT
ftr-316	1053	4	]	]	X
ftr-316	1053	5	,	,	PUNCT
ftr-316	1054	1	working	work	VERB
ftr-316	1054	2	paper	paper	NOUN
ftr-316	1054	3	no	no	INTJ
ftr-316	1054	4	.	.	PROPN
ftr-316	1054	5	5	5	NUM
ftr-316	1054	6	,	,	PUNCT
ftr-316	1054	7	2005	2005	NUM
ftr-316	1054	8	)	)	PUNCT
ftr-316	1054	9	,	,	PUNCT
ftr-316	1054	10	http://www.imf.org/external/pubs/ft/wp/	http://www.imf.org/external/pubs/ft/wp/	NOUN
ftr-316	1054	11	2005	2005	NUM
ftr-316	1054	12	/	/	SYM
ftr-316	1054	13	wp05110.pdf	wp05110.pdf	NOUN
ftr-316	1054	14	.	.	PUNCT
ftr-316	1055	1	312	312	NUM
ftr-316	1055	2	.	.	PUNCT
ftr-316	1056	1	in	in	ADP
ftr-316	1056	2	this	this	DET
ftr-316	1056	3	article	article	NOUN
ftr-316	1056	4	,	,	PUNCT
ftr-316	1056	5	vertical	vertical	ADJ
ftr-316	1056	6	fdi	fdi	PROPN
ftr-316	1056	7	is	be	AUX
ftr-316	1056	8	considered	consider	VERB
ftr-316	1056	9	a	a	DET
ftr-316	1056	10	counterpart	counterpart	NOUN
ftr-316	1056	11	of	of	ADP
ftr-316	1056	12	horizontal	horizontal	ADJ
ftr-316	1056	13	fdi	fdi	PROPN
ftr-316	1056	14	,	,	PUNCT
ftr-316	1056	15	which	which	PRON
ftr-316	1056	16	is	be	AUX
ftr-316	1056	17	characterized	characterize	VERB
ftr-316	1056	18	as	as	ADP
ftr-316	1056	19	market	market	NOUN
ftr-316	1056	20	-	-	PUNCT
ftr-316	1056	21	seeking	seek	VERB
ftr-316	1056	22	fdi	fdi	NOUN
ftr-316	1056	23	rather	rather	ADV
ftr-316	1056	24	than	than	ADP
ftr-316	1056	25	cost	cost	NOUN
ftr-316	1056	26	-	-	PUNCT
ftr-316	1056	27	saving	save	VERB
ftr-316	1056	28	fdi	fdi	NOUN
ftr-316	1056	29	.	.	PUNCT
ftr-316	1057	1	313	313	NUM
ftr-316	1057	2	.	.	PUNCT
ftr-316	1058	1	roberta	roberta	PROPN
ftr-316	1058	2	de	de	PROPN
ftr-316	1058	3	santis	santis	PROPN
ftr-316	1058	4	et	et	PROPN
ftr-316	1058	5	al	al	PROPN
ftr-316	1058	6	.	.	PROPN
ftr-316	1058	7	,	,	PUNCT
ftr-316	1058	8	taxes	taxis	NOUN
ftr-316	1058	9	and	and	CCONJ
ftr-316	1058	10	location	location	NOUN
ftr-316	1058	11	of	of	ADP
ftr-316	1058	12	foreign	foreign	ADJ
ftr-316	1058	13	direct	direct	ADJ
ftr-316	1058	14	investments	investment	NOUN
ftr-316	1058	15	:	:	PUNCT
ftr-316	1058	16	an	an	DET
ftr-316	1058	17	empirical	empirical	ADJ
ftr-316	1058	18	analysis	analysis	NOUN
ftr-316	1058	19	for	for	ADP
ftr-316	1058	20	the	the	DET
ftr-316	1058	21	european	european	PROPN
ftr-316	1058	22	union	union	PROPN
ftr-316	1058	23	countries	country	NOUN
ftr-316	1058	24	2	2	NUM
ftr-316	1058	25	,	,	PUNCT
ftr-316	1058	26	25–26	25–26	NUM
ftr-316	1058	27	(	(	PUNCT
ftr-316	1058	28	istituto	istituto	X
ftr-316	1058	29	di	di	X
ftr-316	1058	30	studi	studi	PROPN
ftr-316	1058	31	e	e	PROPN
ftr-316	1058	32	analisi	analisi	PROPN
ftr-316	1058	33	economica	economica	PROPN
ftr-316	1058	34	,	,	PUNCT
ftr-316	1058	35	working	work	VERB
ftr-316	1058	36	paper	paper	NOUN
ftr-316	1058	37	no	no	INTJ
ftr-316	1058	38	.	.	PROPN
ftr-316	1058	39	24	24	NUM
ftr-316	1058	40	,	,	PUNCT
ftr-316	1058	41	2001	2001	NUM
ftr-316	1058	42	)	)	PUNCT
ftr-316	1058	43	,	,	PUNCT
ftr-316	1058	44	http://www.isae.it/working_papers/desantis_mercuri_vicarelli24.pdf	http://www.isae.it/working_papers/desantis_mercuri_vicarelli24.pdf	PROPN
ftr-316	1058	45	.	.	PUNCT
ftr-316	1059	1	314	314	X
ftr-316	1059	2	.	.	PUNCT
ftr-316	1060	1	eric	eric	PROPN
ftr-316	1060	2	neumayer	neumayer	PROPN
ftr-316	1060	3	,	,	PUNCT
ftr-316	1060	4	do	do	AUX
ftr-316	1060	5	double	double	ADJ
ftr-316	1060	6	taxation	taxation	NOUN
ftr-316	1060	7	treaties	treaty	NOUN
ftr-316	1060	8	increase	increase	VERB
ftr-316	1060	9	foreign	foreign	ADJ
ftr-316	1060	10	direct	direct	ADJ
ftr-316	1060	11	investment	investment	NOUN
ftr-316	1060	12	to	to	ADP
ftr-316	1060	13	developing	develop	VERB
ftr-316	1060	14	countries	country	NOUN
ftr-316	1060	15	?	?	PUNCT
ftr-316	1061	1	,	,	PUNCT
ftr-316	1061	2	43	43	NUM
ftr-316	1061	3	j.	j.	NOUN
ftr-316	1061	4	developing	develop	VERB
ftr-316	1061	5	stud	stud	NOUN
ftr-316	1061	6	.	.	PUNCT
ftr-316	1062	1	1515	1515	NUM
ftr-316	1062	2	(	(	PUNCT
ftr-316	1062	3	2007	2007	NUM
ftr-316	1062	4	)	)	PUNCT
ftr-316	1062	5	.	.	PUNCT
ftr-316	1063	1	315	315	NUM
ftr-316	1063	2	.	.	PUNCT
ftr-316	1064	1	i	i	PRON
ftr-316	1064	2	d.	d.	PROPN
ftr-316	1064	3	316	316	NUM
ftr-316	1064	4	.	.	PUNCT
ftr-316	1065	1	taro	taro	NOUN
ftr-316	1065	2	ohno	ohno	PROPN
ftr-316	1065	3	,	,	PUNCT
ftr-316	1065	4	empirical	empirical	ADJ
ftr-316	1065	5	analysis	analysis	NOUN
ftr-316	1065	6	of	of	ADP
ftr-316	1065	7	international	international	ADJ
ftr-316	1065	8	tax	tax	NOUN
ftr-316	1065	9	treaties	treaty	NOUN
ftr-316	1065	10	and	and	CCONJ
ftr-316	1065	11	foreign	foreign	ADJ
ftr-316	1065	12	direct	direct	ADJ
ftr-316	1065	13	investment	investment	NOUN
ftr-316	1065	14	,	,	PUNCT
ftr-316	1065	15	6	6	NUM
ftr-316	1065	16	pub	pub	NOUN
ftr-316	1065	17	.	.	PUNCT
ftr-316	1066	1	pol’y	pol’y	NOUN
ftr-316	1066	2	rev	rev	VERB
ftr-316	1066	3	.	.	PROPN
ftr-316	1066	4	287	287	NUM
ftr-316	1066	5	,	,	PUNCT
ftr-316	1066	6	287	287	NUM
ftr-316	1066	7	(	(	PUNCT
ftr-316	1066	8	2010	2010	NUM
ftr-316	1066	9	)	)	PUNCT
ftr-316	1066	10	.	.	PUNCT
ftr-316	1067	1	317	317	NUM
ftr-316	1067	2	.	.	PUNCT
ftr-316	1068	1	i	i	PRON
ftr-316	1068	2	d.	d.	PROPN
ftr-316	1068	3	at	at	ADP
ftr-316	1068	4	304	304	NUM
ftr-316	1068	5	.	.	PUNCT
ftr-316	1068	6	318	318	NUM
ftr-316	1068	7	.	.	PUNCT
ftr-316	1069	1	see	see	VERB
ftr-316	1069	2	i	i	PRON
ftr-316	1069	3	d.	d.	PROPN
ftr-316	1069	4	at	at	ADP
ftr-316	1069	5	305	305	NUM
ftr-316	1069	6	.	.	PUNCT
ftr-316	1070	1	2012	2012	NUM
ftr-316	1070	2	]	]	X
ftr-316	1070	3	u.s	u.s	PROPN
ftr-316	1070	4	.	.	PROPN
ftr-316	1070	5	and	and	CCONJ
ftr-316	1070	6	chile	chile	PROPN
ftr-316	1070	7	tax	tax	PROPN
ftr-316	1070	8	treaty	treaty	NOUN
ftr-316	1070	9	91	91	NUM
ftr-316	1070	10	of	of	ADP
ftr-316	1070	11	the	the	DET
ftr-316	1070	12	considerable	considerable	ADJ
ftr-316	1070	13	number	number	NOUN
ftr-316	1070	14	of	of	ADP
ftr-316	1070	15	variables	variable	NOUN
ftr-316	1070	16	involved	involve	VERB
ftr-316	1070	17	,	,	PUNCT
ftr-316	1070	18	the	the	DET
ftr-316	1070	19	following	follow	VERB
ftr-316	1070	20	section	section	NOUN
ftr-316	1070	21	examines	examine	VERB
ftr-316	1070	22	the	the	DET
ftr-316	1070	23	impact	impact	NOUN
ftr-316	1070	24	of	of	ADP
ftr-316	1070	25	the	the	DET
ftr-316	1070	26	treaty	treaty	NOUN
ftr-316	1070	27	benefits	benefit	NOUN
ftr-316	1070	28	on	on	ADP
ftr-316	1070	29	bilateral	bilateral	ADJ
ftr-316	1070	30	fdi	fdi	NOUN
ftr-316	1070	31	.	.	PUNCT
ftr-316	1071	1	3	3	X
ftr-316	1071	2	.	.	X
ftr-316	1071	3	effect	effect	NOUN
ftr-316	1071	4	on	on	ADP
ftr-316	1071	5	fdi	fdi	NOUN
ftr-316	1071	6	of	of	ADP
ftr-316	1071	7	the	the	DET
ftr-316	1071	8	tax	tax	NOUN
ftr-316	1071	9	credit	credit	NOUN
ftr-316	1071	10	system	system	NOUN
ftr-316	1071	11	in	in	ADP
ftr-316	1071	12	connection	connection	NOUN
ftr-316	1071	13	with	with	ADP
ftr-316	1071	14	the	the	DET
ftr-316	1071	15	tax	tax	NOUN
ftr-316	1071	16	benefits	benefit	NOUN
ftr-316	1071	17	of	of	ADP
ftr-316	1071	18	the	the	DET
ftr-316	1071	19	treaty	treaty	NOUN
ftr-316	1071	20	in	in	ADP
ftr-316	1071	21	the	the	DET
ftr-316	1071	22	specific	specific	ADJ
ftr-316	1071	23	case	case	NOUN
ftr-316	1071	24	of	of	ADP
ftr-316	1071	25	the	the	DET
ftr-316	1071	26	treaty	treaty	NOUN
ftr-316	1071	27	,	,	PUNCT
ftr-316	1071	28	a	a	DET
ftr-316	1071	29	reduction	reduction	NOUN
ftr-316	1071	30	in	in	ADP
ftr-316	1071	31	the	the	DET
ftr-316	1071	32	chilean	chilean	ADJ
ftr-316	1071	33	withholding	withholding	NOUN
ftr-316	1071	34	tax	tax	NOUN
ftr-316	1071	35	at	at	ADP
ftr-316	1071	36	source	source	NOUN
ftr-316	1071	37	on	on	ADP
ftr-316	1071	38	interest	interest	NOUN
ftr-316	1071	39	,	,	PUNCT
ftr-316	1071	40	royalties	royalty	NOUN
ftr-316	1071	41	,	,	PUNCT
ftr-316	1071	42	and	and	CCONJ
ftr-316	1071	43	capital	capital	NOUN
ftr-316	1071	44	gains	gain	NOUN
ftr-316	1071	45	derived	derive	VERB
ftr-316	1071	46	from	from	ADP
ftr-316	1071	47	the	the	DET
ftr-316	1071	48	sale	sale	NOUN
ftr-316	1071	49	of	of	ADP
ftr-316	1071	50	rights	right	NOUN
ftr-316	1071	51	and	and	CCONJ
ftr-316	1071	52	shares	share	NOUN
ftr-316	1071	53	in	in	ADP
ftr-316	1071	54	chilean	chilean	ADJ
ftr-316	1071	55	companies	company	NOUN
ftr-316	1071	56	will	will	AUX
ftr-316	1071	57	have	have	VERB
ftr-316	1071	58	a	a	DET
ftr-316	1071	59	very	very	ADV
ftr-316	1071	60	limited	limited	ADJ
ftr-316	1071	61	impact	impact	NOUN
ftr-316	1071	62	on	on	ADP
ftr-316	1071	63	u.s	u.s	PROPN
ftr-316	1071	64	.	.	PROPN
ftr-316	1071	65	fdi319	fdi319	PROPN
ftr-316	1071	66	in	in	ADP
ftr-316	1071	67	chile	chile	PROPN
ftr-316	1071	68	based	base	VERB
ftr-316	1071	69	on	on	ADP
ftr-316	1071	70	the	the	DET
ftr-316	1071	71	fact	fact	NOUN
ftr-316	1071	72	that	that	SCONJ
ftr-316	1071	73	the	the	DET
ftr-316	1071	74	united	united	PROPN
ftr-316	1071	75	states	states	PROPN
ftr-316	1071	76	’	'	PUNCT
ftr-316	1071	77	worldwide	worldwide	ADJ
ftr-316	1071	78	tax	tax	NOUN
ftr-316	1071	79	system	system	NOUN
ftr-316	1071	80	will	will	AUX
ftr-316	1071	81	offset	offset	VERB
ftr-316	1071	82	such	such	ADJ
ftr-316	1071	83	reduction	reduction	NOUN
ftr-316	1071	84	with	with	ADP
ftr-316	1071	85	the	the	DET
ftr-316	1071	86	higher	high	ADJ
ftr-316	1071	87	corporate	corporate	ADJ
ftr-316	1071	88	tax	tax	NOUN
ftr-316	1071	89	rate	rate	NOUN
ftr-316	1071	90	of	of	ADP
ftr-316	1071	91	35	35	NUM
ftr-316	1071	92	percent	percent	NOUN
ftr-316	1071	93	currently	currently	ADV
ftr-316	1071	94	imposed	impose	VERB
ftr-316	1071	95	on	on	ADP
ftr-316	1071	96	that	that	DET
ftr-316	1071	97	income.320	income.320	NOUN
ftr-316	1071	98	under	under	ADP
ftr-316	1071	99	this	this	DET
ftr-316	1071	100	scenario	scenario	NOUN
ftr-316	1071	101	,	,	PUNCT
ftr-316	1071	102	the	the	DET
ftr-316	1071	103	decrease	decrease	NOUN
ftr-316	1071	104	in	in	ADP
ftr-316	1071	105	chilean	chilean	ADJ
ftr-316	1071	106	withholding	withholding	NOUN
ftr-316	1071	107	tax	tax	NOUN
ftr-316	1071	108	will	will	AUX
ftr-316	1071	109	likely	likely	ADV
ftr-316	1071	110	only	only	ADV
ftr-316	1071	111	produce	produce	VERB
ftr-316	1071	112	a	a	DET
ftr-316	1071	113	shift	shift	NOUN
ftr-316	1071	114	in	in	ADP
ftr-316	1071	115	tax	tax	NOUN
ftr-316	1071	116	collection	collection	NOUN
ftr-316	1071	117	from	from	ADP
ftr-316	1071	118	the	the	DET
ftr-316	1071	119	chilean	chilean	ADJ
ftr-316	1071	120	treasury	treasury	PROPN
ftr-316	1071	121	to	to	ADP
ftr-316	1071	122	the	the	DET
ftr-316	1071	123	u.s	u.s	PROPN
ftr-316	1071	124	.	.	PROPN
ftr-316	1071	125	treasury	treasury	PROPN
ftr-316	1071	126	but	but	CCONJ
ftr-316	1071	127	will	will	AUX
ftr-316	1071	128	not	not	PART
ftr-316	1071	129	provide	provide	VERB
ftr-316	1071	130	a	a	DET
ftr-316	1071	131	relevant	relevant	ADJ
ftr-316	1071	132	benefit	benefit	NOUN
ftr-316	1071	133	to	to	ADP
ftr-316	1071	134	u.s	u.s	PROPN
ftr-316	1071	135	.	.	PROPN
ftr-316	1071	136	investors	investor	NOUN
ftr-316	1071	137	doing	do	VERB
ftr-316	1071	138	business	business	NOUN
ftr-316	1071	139	in	in	ADP
ftr-316	1071	140	chile	chile	PROPN
ftr-316	1071	141	.	.	PUNCT
ftr-316	1072	1	for	for	ADP
ftr-316	1072	2	instance	instance	NOUN
ftr-316	1072	3	,	,	PUNCT
ftr-316	1072	4	the	the	DET
ftr-316	1072	5	reduction	reduction	NOUN
ftr-316	1072	6	of	of	ADP
ftr-316	1072	7	tax	tax	NOUN
ftr-316	1072	8	rates	rate	NOUN
ftr-316	1072	9	on	on	ADP
ftr-316	1072	10	capital	capital	NOUN
ftr-316	1072	11	gains	gain	NOUN
ftr-316	1072	12	by	by	ADP
ftr-316	1072	13	usco	usco	NOUN
ftr-316	1072	14	—	—	PUNCT
ftr-316	1072	15	connected	connect	VERB
ftr-316	1072	16	to	to	ADP
ftr-316	1072	17	long	long	ADJ
ftr-316	1072	18	term	term	NOUN
ftr-316	1072	19	investments	investment	NOUN
ftr-316	1072	20	—	—	PUNCT
ftr-316	1072	21	in	in	ADP
ftr-316	1072	22	the	the	DET
ftr-316	1072	23	case	case	NOUN
ftr-316	1072	24	explained	explain	VERB
ftr-316	1072	25	above	above	ADV
ftr-316	1072	26	will	will	AUX
ftr-316	1072	27	translate	translate	VERB
ftr-316	1072	28	into	into	ADP
ftr-316	1072	29	a	a	DET
ftr-316	1072	30	shift	shift	NOUN
ftr-316	1072	31	of	of	ADP
ftr-316	1072	32	profits	profit	NOUN
ftr-316	1072	33	from	from	ADP
ftr-316	1072	34	the	the	DET
ftr-316	1072	35	chilean	chilean	ADJ
ftr-316	1072	36	treasury	treasury	PROPN
ftr-316	1072	37	to	to	ADP
ftr-316	1072	38	the	the	DET
ftr-316	1072	39	u.s	u.s	PROPN
ftr-316	1072	40	.	.	PROPN
ftr-316	1072	41	treasury	treasury	PROPN
ftr-316	1072	42	of	of	ADP
ftr-316	1072	43	usd$	usd$	ADV
ftr-316	1072	44	19	19	NUM
ftr-316	1072	45	(	(	PUNCT
ftr-316	1072	46	$	$	SYM
ftr-316	1072	47	35	35	NUM
ftr-316	1072	48	from	from	ADP
ftr-316	1072	49	the	the	DET
ftr-316	1072	50	applicable	applicable	ADJ
ftr-316	1072	51	tax	tax	NOUN
ftr-316	1072	52	rate	rate	NOUN
ftr-316	1072	53	before	before	SCONJ
ftr-316	1072	54	the	the	DET
ftr-316	1072	55	treaty	treaty	NOUN
ftr-316	1072	56	is	be	AUX
ftr-316	1072	57	in	in	ADP
ftr-316	1072	58	force	force	NOUN
ftr-316	1072	59	minus	minus	CCONJ
ftr-316	1072	60	$	$	SYM
ftr-316	1072	61	16	16	NUM
ftr-316	1072	62	from	from	ADP
ftr-316	1072	63	the	the	DET
ftr-316	1072	64	applicable	applicable	ADJ
ftr-316	1072	65	tax	tax	NOUN
ftr-316	1072	66	rate	rate	NOUN
ftr-316	1072	67	after	after	SCONJ
ftr-316	1072	68	the	the	DET
ftr-316	1072	69	treaty	treaty	NOUN
ftr-316	1072	70	is	be	AUX
ftr-316	1072	71	in	in	ADP
ftr-316	1072	72	force	force	NOUN
ftr-316	1072	73	)	)	PUNCT
ftr-316	1072	74	but	but	CCONJ
ftr-316	1072	75	the	the	DET
ftr-316	1072	76	foreign	foreign	ADJ
ftr-316	1072	77	investor	investor	NOUN
ftr-316	1072	78	will	will	AUX
ftr-316	1072	79	not	not	PART
ftr-316	1072	80	receive	receive	VERB
ftr-316	1072	81	a	a	DET
ftr-316	1072	82	net	net	ADJ
ftr-316	1072	83	benefit	benefit	NOUN
ftr-316	1072	84	from	from	ADP
ftr-316	1072	85	this	this	DET
ftr-316	1072	86	reduction	reduction	NOUN
ftr-316	1072	87	.	.	PUNCT
ftr-316	1073	1	the	the	DET
ftr-316	1073	2	impact	impact	NOUN
ftr-316	1073	3	of	of	ADP
ftr-316	1073	4	the	the	DET
ftr-316	1073	5	treaty	treaty	NOUN
ftr-316	1073	6	on	on	ADP
ftr-316	1073	7	chilean	chilean	ADJ
ftr-316	1073	8	fiscal	fiscal	ADJ
ftr-316	1073	9	revenues	revenue	NOUN
ftr-316	1073	10	may	may	AUX
ftr-316	1073	11	be	be	AUX
ftr-316	1073	12	even	even	ADV
ftr-316	1073	13	greater	great	ADJ
ftr-316	1073	14	considering	consider	VERB
ftr-316	1073	15	the	the	DET
ftr-316	1073	16	effect	effect	NOUN
ftr-316	1073	17	on	on	ADP
ftr-316	1073	18	other	other	ADJ
ftr-316	1073	19	tax	tax	NOUN
ftr-316	1073	20	treaties	treaty	NOUN
ftr-316	1073	21	derived	derive	VERB
ftr-316	1073	22	from	from	ADP
ftr-316	1073	23	the	the	DET
ftr-316	1073	24	application	application	NOUN
ftr-316	1073	25	of	of	ADP
ftr-316	1073	26	the	the	DET
ftr-316	1073	27	most	most	ADV
ftr-316	1073	28	favored	favor	VERB
ftr-316	1073	29	nation	nation	NOUN
ftr-316	1073	30	clause	clause	NOUN
ftr-316	1073	31	.	.	PUNCT
ftr-316	1074	1	the	the	DET
ftr-316	1074	2	2	2	NUM
ftr-316	1074	3	percent	percent	NOUN
ftr-316	1074	4	tax	tax	NOUN
ftr-316	1074	5	rate	rate	NOUN
ftr-316	1074	6	for	for	ADP
ftr-316	1074	7	certain	certain	ADJ
ftr-316	1074	8	types	type	NOUN
ftr-316	1074	9	of	of	ADP
ftr-316	1074	10	royalties	royalty	NOUN
ftr-316	1074	11	and	and	CCONJ
ftr-316	1074	12	,	,	PUNCT
ftr-316	1074	13	most	most	ADV
ftr-316	1074	14	importantly	importantly	ADV
ftr-316	1074	15	,	,	PUNCT
ftr-316	1074	16	the	the	DET
ftr-316	1074	17	10	10	NUM
ftr-316	1074	18	percent	percent	NOUN
ftr-316	1074	19	tax	tax	NOUN
ftr-316	1074	20	rate	rate	NOUN
ftr-316	1074	21	on	on	ADP
ftr-316	1074	22	interests	interest	NOUN
ftr-316	1074	23	will	will	AUX
ftr-316	1074	24	force	force	VERB
ftr-316	1074	25	chile	chile	NOUN
ftr-316	1074	26	to	to	PART
ftr-316	1074	27	reduce	reduce	VERB
ftr-316	1074	28	its	its	PRON
ftr-316	1074	29	tax	tax	NOUN
ftr-316	1074	30	rates	rate	NOUN
ftr-316	1074	31	on	on	ADP
ftr-316	1074	32	thirteen	thirteen	NUM
ftr-316	1074	33	treaties	treaty	NOUN
ftr-316	1074	34	with	with	ADP
ftr-316	1074	35	other	other	ADJ
ftr-316	1074	36	oecd	oecd	PROPN
ftr-316	1074	37	countries	country	NOUN
ftr-316	1074	38	that	that	PRON
ftr-316	1074	39	include	include	VERB
ftr-316	1074	40	the	the	DET
ftr-316	1074	41	most	most	ADV
ftr-316	1074	42	favored	favor	VERB
ftr-316	1074	43	nation	nation	NOUN
ftr-316	1074	44	clause.321	clause.321	NOUN
ftr-316	1074	45	to	to	ADP
ftr-316	1074	46	the	the	DET
ftr-316	1074	47	best	good	ADJ
ftr-316	1074	48	of	of	ADP
ftr-316	1074	49	this	this	DET
ftr-316	1074	50	author	author	NOUN
ftr-316	1074	51	’s	’s	PART
ftr-316	1074	52	knowledge	knowledge	NOUN
ftr-316	1074	53	,	,	PUNCT
ftr-316	1074	54	the	the	DET
ftr-316	1074	55	effect	effect	NOUN
ftr-316	1074	56	of	of	ADP
ftr-316	1074	57	the	the	DET
ftr-316	1074	58	loss	loss	NOUN
ftr-316	1074	59	of	of	ADP
ftr-316	1074	60	revenue	revenue	NOUN
ftr-316	1074	61	versus	versus	ADP
ftr-316	1074	62	the	the	DET
ftr-316	1074	63	potential	potential	ADJ
ftr-316	1074	64	increase	increase	NOUN
ftr-316	1074	65	in	in	ADP
ftr-316	1074	66	fiscal	fiscal	ADJ
ftr-316	1074	67	revenues	revenue	NOUN
ftr-316	1074	68	from	from	ADP
ftr-316	1074	69	a	a	DET
ftr-316	1074	70	potential	potential	ADJ
ftr-316	1074	71	increase	increase	NOUN
ftr-316	1074	72	in	in	ADP
ftr-316	1074	73	fdi	fdi	NOUN
ftr-316	1074	74	has	have	AUX
ftr-316	1074	75	not	not	PART
ftr-316	1074	76	been	be	AUX
ftr-316	1074	77	analyzed	analyze	VERB
ftr-316	1074	78	by	by	ADP
ftr-316	1074	79	chilean	chilean	ADJ
ftr-316	1074	80	authorities	authority	NOUN
ftr-316	1074	81	to	to	PART
ftr-316	1074	82	determine	determine	VERB
ftr-316	1074	83	the	the	DET
ftr-316	1074	84	exact	exact	ADJ
ftr-316	1074	85	dimension	dimension	NOUN
ftr-316	1074	86	of	of	ADP
ftr-316	1074	87	this	this	DET
ftr-316	1074	88	tax	tax	NOUN
ftr-316	1074	89	expenditure	expenditure	NOUN
ftr-316	1074	90	.	.	PUNCT
ftr-316	1075	1	on	on	ADP
ftr-316	1075	2	the	the	DET
ftr-316	1075	3	other	other	ADJ
ftr-316	1075	4	hand	hand	NOUN
ftr-316	1075	5	,	,	PUNCT
ftr-316	1075	6	the	the	DET
ftr-316	1075	7	treaty	treaty	NOUN
ftr-316	1075	8	would	would	AUX
ftr-316	1075	9	likely	likely	ADV
ftr-316	1075	10	have	have	VERB
ftr-316	1075	11	a	a	DET
ftr-316	1075	12	positive	positive	ADJ
ftr-316	1075	13	effect	effect	NOUN
ftr-316	1075	14	on	on	ADP
ftr-316	1075	15	chilean	chilean	ADJ
ftr-316	1075	16	fdi	fdi	PROPN
ftr-316	1075	17	in	in	ADP
ftr-316	1075	18	the	the	DET
ftr-316	1075	19	united	united	PROPN
ftr-316	1075	20	states	states	PROPN
ftr-316	1075	21	since	since	SCONJ
ftr-316	1075	22	the	the	DET
ftr-316	1075	23	tax	tax	NOUN
ftr-316	1075	24	credit	credit	NOUN
ftr-316	1075	25	will	will	AUX
ftr-316	1075	26	be	be	AUX
ftr-316	1075	27	available	available	ADJ
ftr-316	1075	28	to	to	ADP
ftr-316	1075	29	new	new	ADJ
ftr-316	1075	30	types	type	NOUN
ftr-316	1075	31	of	of	ADP
ftr-316	1075	32	income	income	NOUN
ftr-316	1075	33	such	such	ADJ
ftr-316	1075	34	as	as	ADP
ftr-316	1075	35	services	service	NOUN
ftr-316	1075	36	,	,	PUNCT
ftr-316	1075	37	interest	interest	NOUN
ftr-316	1075	38	,	,	PUNCT
ftr-316	1075	39	and	and	CCONJ
ftr-316	1075	40	certain	certain	ADJ
ftr-316	1075	41	capital	capital	NOUN
ftr-316	1075	42	gains	gain	NOUN
ftr-316	1075	43	.	.	PUNCT
ftr-316	1076	1	furthermore	furthermore	ADV
ftr-316	1076	2	,	,	PUNCT
ftr-316	1076	3	the	the	DET
ftr-316	1076	4	reduction	reduction	NOUN
ftr-316	1076	5	in	in	ADP
ftr-316	1076	6	u.s	u.s	PROPN
ftr-316	1076	7	.	.	PROPN
ftr-316	1076	8	withholding	withholding	NOUN
ftr-316	1076	9	rates	rate	NOUN
ftr-316	1076	10	on	on	ADP
ftr-316	1076	11	interest	interest	NOUN
ftr-316	1076	12	,	,	PUNCT
ftr-316	1076	13	royalties	royalty	NOUN
ftr-316	1076	14	,	,	PUNCT
ftr-316	1076	15	and	and	CCONJ
ftr-316	1076	16	especially	especially	ADV
ftr-316	1076	17	dividends	dividend	NOUN
ftr-316	1076	18	,	,	PUNCT
ftr-316	1076	19	together	together	ADV
ftr-316	1076	20	with	with	ADP
ftr-316	1076	21	the	the	DET
ftr-316	1076	22	elimination	elimination	NOUN
ftr-316	1076	23	of	of	ADP
ftr-316	1076	24	the	the	DET
ftr-316	1076	25	tax	tax	NOUN
ftr-316	1076	26	on	on	ADP
ftr-316	1076	27	services	service	NOUN
ftr-316	1076	28	,	,	PUNCT
ftr-316	1076	29	will	will	AUX
ftr-316	1076	30	not	not	PART
ftr-316	1076	31	be	be	AUX
ftr-316	1076	32	completely	completely	ADV
ftr-316	1076	33	offset	offset	VERB
ftr-316	1076	34	by	by	ADP
ftr-316	1076	35	the	the	DET
ftr-316	1076	36	chilean	chilean	ADJ
ftr-316	1076	37	corporate	corporate	ADJ
ftr-316	1076	38	rate	rate	NOUN
ftr-316	1076	39	of	of	ADP
ftr-316	1076	40	20	20	NUM
ftr-316	1076	41	percent	percent	NOUN
ftr-316	1076	42	;	;	PUNCT
ftr-316	1076	43	thus	thus	ADV
ftr-316	1076	44	,	,	PUNCT
ftr-316	1076	45	such	such	ADJ
ftr-316	1076	46	reduction	reduction	NOUN
ftr-316	1076	47	can	can	AUX
ftr-316	1076	48	increase	increase	VERB
ftr-316	1076	49	the	the	DET
ftr-316	1076	50	net	net	ADJ
ftr-316	1076	51	return	return	NOUN
ftr-316	1076	52	of	of	ADP
ftr-316	1076	53	the	the	DET
ftr-316	1076	54	chilean	chilean	ADJ
ftr-316	1076	55	investor	investor	NOUN
ftr-316	1076	56	on	on	ADP
ftr-316	1076	57	319	319	NUM
ftr-316	1076	58	.	.	PUNCT
ftr-316	1077	1	chile	chile	PROPN
ftr-316	1077	2	does	do	AUX
ftr-316	1077	3	not	not	PART
ftr-316	1077	4	reduce	reduce	VERB
ftr-316	1077	5	its	its	PRON
ftr-316	1077	6	withholding	withholding	NOUN
ftr-316	1077	7	tax	tax	NOUN
ftr-316	1077	8	on	on	ADP
ftr-316	1077	9	dividends	dividend	NOUN
ftr-316	1077	10	.	.	PUNCT
ftr-316	1078	1	see	see	VERB
ftr-316	1078	2	chile.-u.s	chile.-u.s	PROPN
ftr-316	1078	3	.	.	PROPN
ftr-316	1078	4	tax	tax	NOUN
ftr-316	1078	5	treaty	treaty	NOUN
ftr-316	1078	6	,	,	PUNCT
ftr-316	1078	7	supra	supra	PROPN
ftr-316	1078	8	note	note	PROPN
ftr-316	1078	9	36	36	NUM
ftr-316	1078	10	,	,	PUNCT
ftr-316	1078	11	protocol	protocol	NOUN
ftr-316	1078	12	,	,	PUNCT
ftr-316	1078	13	¶	¶	PROPN
ftr-316	1078	14	12	12	NUM
ftr-316	1078	15	320	320	NUM
ftr-316	1078	16	.	.	PUNCT
ftr-316	1079	1	this	this	DET
ftr-316	1079	2	statement	statement	NOUN
ftr-316	1079	3	can	can	AUX
ftr-316	1079	4	vary	vary	VERB
ftr-316	1079	5	if	if	SCONJ
ftr-316	1079	6	the	the	DET
ftr-316	1079	7	u.s	u.s	PROPN
ftr-316	1079	8	.	.	PROPN
ftr-316	1079	9	foreign	foreign	ADJ
ftr-316	1079	10	investor	investor	NOUN
ftr-316	1079	11	has	have	VERB
ftr-316	1079	12	an	an	DET
ftr-316	1079	13	excess	excess	ADJ
ftr-316	1079	14	credit	credit	NOUN
ftr-316	1079	15	position	position	NOUN
ftr-316	1079	16	.	.	PUNCT
ftr-316	1080	1	321	321	NUM
ftr-316	1080	2	.	.	PUNCT
ftr-316	1080	3	madariaga	madariaga	NOUN
ftr-316	1080	4	,	,	PUNCT
ftr-316	1080	5	supra	supra	PROPN
ftr-316	1080	6	note	note	PROPN
ftr-316	1080	7	122	122	NUM
ftr-316	1080	8	,	,	PUNCT
ftr-316	1080	9	at	at	ADP
ftr-316	1080	10	222	222	NUM
ftr-316	1080	11	.	.	PUNCT
ftr-316	1081	1	92	92	NUM
ftr-316	1081	2	florida	florida	PROPN
ftr-316	1081	3	tax	tax	NOUN
ftr-316	1081	4	review	review	NOUN
ftr-316	1081	5	[	[	X
ftr-316	1081	6	vol.13:2	vol.13:2	ADP
ftr-316	1081	7	u.s	u.s	PROPN
ftr-316	1081	8	.	.	PROPN
ftr-316	1081	9	income.322	income.322	PROPN
ftr-316	1081	10	for	for	ADP
ftr-316	1081	11	example	example	NOUN
ftr-316	1081	12	,	,	PUNCT
ftr-316	1081	13	before	before	ADP
ftr-316	1081	14	the	the	DET
ftr-316	1081	15	treaty	treaty	NOUN
ftr-316	1081	16	,	,	PUNCT
ftr-316	1081	17	the	the	DET
ftr-316	1081	18	total	total	ADJ
ftr-316	1081	19	tax	tax	NOUN
ftr-316	1081	20	burden	burden	NOUN
ftr-316	1081	21	applied	apply	VERB
ftr-316	1081	22	to	to	ADP
ftr-316	1081	23	usd$	usd$	ADV
ftr-316	1081	24	100	100	NUM
ftr-316	1081	25	in	in	ADP
ftr-316	1081	26	profits	profit	NOUN
ftr-316	1081	27	paid	pay	VERB
ftr-316	1081	28	by	by	ADP
ftr-316	1081	29	a	a	DET
ftr-316	1081	30	wholly	wholly	ADV
ftr-316	1081	31	-	-	PUNCT
ftr-316	1081	32	owned	own	VERB
ftr-316	1081	33	subsidiary	subsidiary	NOUN
ftr-316	1081	34	to	to	ADP
ftr-316	1081	35	its	its	PRON
ftr-316	1081	36	chilean	chilean	ADJ
ftr-316	1081	37	resident	resident	NOUN
ftr-316	1081	38	parent	parent	NOUN
ftr-316	1081	39	as	as	ADP
ftr-316	1081	40	a	a	DET
ftr-316	1081	41	dividend	dividend	NOUN
ftr-316	1081	42	was	be	AUX
ftr-316	1081	43	usd$	usd$	ADV
ftr-316	1081	44	54.5	54.5	NUM
ftr-316	1081	45	;	;	PUNCT
ftr-316	1081	46	once	once	SCONJ
ftr-316	1081	47	the	the	DET
ftr-316	1081	48	treaty	treaty	NOUN
ftr-316	1081	49	is	be	AUX
ftr-316	1081	50	in	in	ADP
ftr-316	1081	51	force	force	NOUN
ftr-316	1081	52	,	,	PUNCT
ftr-316	1081	53	that	that	DET
ftr-316	1081	54	amount	amount	NOUN
ftr-316	1081	55	will	will	AUX
ftr-316	1081	56	be	be	AUX
ftr-316	1081	57	reduced	reduce	VERB
ftr-316	1081	58	to	to	ADP
ftr-316	1081	59	usd$	usd$	PROPN
ftr-316	1081	60	38.25	38.25	NUM
ftr-316	1081	61	,	,	PUNCT
ftr-316	1081	62	of	of	ADP
ftr-316	1081	63	which	which	PRON
ftr-316	1081	64	up	up	ADP
ftr-316	1081	65	to	to	ADP
ftr-316	1081	66	usd$	usd$	VERB
ftr-316	1081	67	30	30	NUM
ftr-316	1081	68	will	will	AUX
ftr-316	1081	69	be	be	AUX
ftr-316	1081	70	creditable	creditable	ADJ
ftr-316	1081	71	in	in	ADP
ftr-316	1081	72	chile.323	chile.323	ADJ
ftr-316	1081	73	another	another	DET
ftr-316	1081	74	issue	issue	NOUN
ftr-316	1081	75	to	to	PART
ftr-316	1081	76	consider	consider	VERB
ftr-316	1081	77	when	when	SCONJ
ftr-316	1081	78	determining	determine	VERB
ftr-316	1081	79	the	the	DET
ftr-316	1081	80	treaty	treaty	NOUN
ftr-316	1081	81	’s	’s	PART
ftr-316	1081	82	impact	impact	NOUN
ftr-316	1081	83	on	on	ADP
ftr-316	1081	84	fdi	fdi	PROPN
ftr-316	1081	85	is	be	AUX
ftr-316	1081	86	the	the	DET
ftr-316	1081	87	limitation	limitation	NOUN
ftr-316	1081	88	on	on	ADP
ftr-316	1081	89	benefits	benefit	NOUN
ftr-316	1081	90	(	(	PUNCT
ftr-316	1081	91	“	"	PUNCT
ftr-316	1081	92	lob	lob	NOUN
ftr-316	1081	93	”	"	PUNCT
ftr-316	1081	94	)	)	PUNCT
ftr-316	1081	95	clause	clause	NOUN
ftr-316	1081	96	.	.	PUNCT
ftr-316	1082	1	in	in	ADP
ftr-316	1082	2	this	this	DET
ftr-316	1082	3	context	context	NOUN
ftr-316	1082	4	,	,	PUNCT
ftr-316	1082	5	the	the	DET
ftr-316	1082	6	next	next	ADJ
ftr-316	1082	7	section	section	NOUN
ftr-316	1082	8	of	of	ADP
ftr-316	1082	9	this	this	DET
ftr-316	1082	10	article	article	NOUN
ftr-316	1082	11	will	will	AUX
ftr-316	1082	12	study	study	VERB
ftr-316	1082	13	the	the	DET
ftr-316	1082	14	implications	implication	NOUN
ftr-316	1082	15	and	and	CCONJ
ftr-316	1082	16	scope	scope	NOUN
ftr-316	1082	17	of	of	ADP
ftr-316	1082	18	article	article	NOUN
ftr-316	1082	19	24	24	NUM
ftr-316	1082	20	,	,	PUNCT
ftr-316	1082	21	which	which	PRON
ftr-316	1082	22	contains	contain	VERB
ftr-316	1082	23	the	the	DET
ftr-316	1082	24	limitations	limitation	NOUN
ftr-316	1082	25	on	on	ADP
ftr-316	1082	26	benefits	benefit	NOUN
ftr-316	1082	27	clause	clause	NOUN
ftr-316	1082	28	included	include	VERB
ftr-316	1082	29	in	in	ADP
ftr-316	1082	30	the	the	DET
ftr-316	1082	31	treaty	treaty	NOUN
ftr-316	1082	32	,	,	PUNCT
ftr-316	1082	33	to	to	PART
ftr-316	1082	34	analyze	analyze	VERB
ftr-316	1082	35	its	its	PRON
ftr-316	1082	36	effect	effect	NOUN
ftr-316	1082	37	on	on	ADP
ftr-316	1082	38	fdi	fdi	PROPN
ftr-316	1082	39	.	.	PUNCT
ftr-316	1083	1	v.	v.	ADP
ftr-316	1083	2	the	the	DET
ftr-316	1083	3	limitation	limitation	NOUN
ftr-316	1083	4	on	on	ADP
ftr-316	1083	5	benefits	benefit	NOUN
ftr-316	1083	6	clause	clause	NOUN
ftr-316	1083	7	a	a	DET
ftr-316	1083	8	lob	lob	NOUN
ftr-316	1083	9	clause	clause	NOUN
ftr-316	1083	10	can	can	AUX
ftr-316	1083	11	be	be	AUX
ftr-316	1083	12	found	find	VERB
ftr-316	1083	13	in	in	ADP
ftr-316	1083	14	most	most	ADJ
ftr-316	1083	15	conventions	convention	NOUN
ftr-316	1083	16	for	for	ADP
ftr-316	1083	17	the	the	DET
ftr-316	1083	18	avoidance	avoidance	NOUN
ftr-316	1083	19	of	of	ADP
ftr-316	1083	20	double	double	ADJ
ftr-316	1083	21	taxation	taxation	NOUN
ftr-316	1083	22	entered	enter	VERB
ftr-316	1083	23	into	into	ADP
ftr-316	1083	24	by	by	ADP
ftr-316	1083	25	the	the	DET
ftr-316	1083	26	united	united	PROPN
ftr-316	1083	27	states	states	PROPN
ftr-316	1083	28	and	and	CCONJ
ftr-316	1083	29	in	in	ADP
ftr-316	1083	30	all	all	DET
ftr-316	1083	31	u.s	u.s	PROPN
ftr-316	1083	32	.	.	PROPN
ftr-316	1083	33	treaties	treaty	NOUN
ftr-316	1083	34	signed	sign	VERB
ftr-316	1083	35	after	after	ADP
ftr-316	1083	36	1981.324	1981.324	PROPN
ftr-316	1083	37	this	this	DET
ftr-316	1083	38	clause	clause	NOUN
ftr-316	1083	39	is	be	AUX
ftr-316	1083	40	based	base	VERB
ftr-316	1083	41	on	on	ADP
ftr-316	1083	42	the	the	DET
ftr-316	1083	43	fact	fact	NOUN
ftr-316	1083	44	that	that	SCONJ
ftr-316	1083	45	the	the	DET
ftr-316	1083	46	united	united	PROPN
ftr-316	1083	47	states	states	PROPN
ftr-316	1083	48	considers	consider	VERB
ftr-316	1083	49	a	a	DET
ftr-316	1083	50	tax	tax	NOUN
ftr-316	1083	51	treaty	treaty	NOUN
ftr-316	1083	52	a	a	DET
ftr-316	1083	53	vehicle	vehicle	NOUN
ftr-316	1083	54	for	for	ADP
ftr-316	1083	55	granting	grant	VERB
ftr-316	1083	56	tax	tax	NOUN
ftr-316	1083	57	benefits	benefit	NOUN
ftr-316	1083	58	to	to	ADP
ftr-316	1083	59	only	only	ADV
ftr-316	1083	60	the	the	DET
ftr-316	1083	61	two	two	NUM
ftr-316	1083	62	contracting	contracting	NOUN
ftr-316	1083	63	states	state	NOUN
ftr-316	1083	64	and	and	CCONJ
ftr-316	1083	65	not	not	PART
ftr-316	1083	66	to	to	ADP
ftr-316	1083	67	third	third	ADJ
ftr-316	1083	68	jurisdictions	jurisdiction	NOUN
ftr-316	1083	69	,	,	PUNCT
ftr-316	1083	70	thus	thus	ADV
ftr-316	1083	71	preventing	prevent	VERB
ftr-316	1083	72	the	the	DET
ftr-316	1083	73	“	"	PUNCT
ftr-316	1083	74	whole	whole	ADJ
ftr-316	1083	75	world	world	NOUN
ftr-316	1083	76	”	"	PUNCT
ftr-316	1083	77	from	from	ADP
ftr-316	1083	78	benefitting	benefit	VERB
ftr-316	1083	79	from	from	ADP
ftr-316	1083	80	a	a	DET
ftr-316	1083	81	treaty	treaty	NOUN
ftr-316	1083	82	signed	sign	VERB
ftr-316	1083	83	with	with	ADP
ftr-316	1083	84	a	a	DET
ftr-316	1083	85	given	give	VERB
ftr-316	1083	86	country.325	country.325	PROPN
ftr-316	1083	87	as	as	SCONJ
ftr-316	1083	88	its	its	PRON
ftr-316	1083	89	name	name	NOUN
ftr-316	1083	90	indicates	indicate	VERB
ftr-316	1083	91	,	,	PUNCT
ftr-316	1083	92	the	the	DET
ftr-316	1083	93	lob	lob	NOUN
ftr-316	1083	94	clause	clause	NOUN
ftr-316	1083	95	seeks	seek	VERB
ftr-316	1083	96	to	to	PART
ftr-316	1083	97	limit	limit	VERB
ftr-316	1083	98	the	the	DET
ftr-316	1083	99	use	use	NOUN
ftr-316	1083	100	of	of	ADP
ftr-316	1083	101	benefits	benefit	NOUN
ftr-316	1083	102	from	from	ADP
ftr-316	1083	103	a	a	DET
ftr-316	1083	104	tax	tax	NOUN
ftr-316	1083	105	convention	convention	NOUN
ftr-316	1083	106	by	by	ADP
ftr-316	1083	107	third	third	ADJ
ftr-316	1083	108	-	-	PUNCT
ftr-316	1083	109	country	country	NOUN
ftr-316	1083	110	residents	resident	NOUN
ftr-316	1083	111	that	that	PRON
ftr-316	1083	112	employ	employ	VERB
ftr-316	1083	113	a	a	DET
ftr-316	1083	114	technique	technique	NOUN
ftr-316	1083	115	known	know	VERB
ftr-316	1083	116	as	as	ADP
ftr-316	1083	117	“	"	PUNCT
ftr-316	1083	118	treaty	treaty	NOUN
ftr-316	1083	119	shopping	shopping	NOUN
ftr-316	1083	120	”	"	PUNCT
ftr-316	1083	121	to	to	PART
ftr-316	1083	122	establish	establish	VERB
ftr-316	1083	123	legal	legal	ADJ
ftr-316	1083	124	vehicles	vehicle	NOUN
ftr-316	1083	125	in	in	ADP
ftr-316	1083	126	countries	country	NOUN
ftr-316	1083	127	with	with	ADP
ftr-316	1083	128	which	which	PRON
ftr-316	1083	129	the	the	DET
ftr-316	1083	130	united	united	PROPN
ftr-316	1083	131	states	states	PROPN
ftr-316	1083	132	has	have	AUX
ftr-316	1083	133	signed	sign	VERB
ftr-316	1083	134	tax	tax	NOUN
ftr-316	1083	135	conventions	convention	NOUN
ftr-316	1083	136	in	in	ADP
ftr-316	1083	137	order	order	NOUN
ftr-316	1083	138	to	to	PART
ftr-316	1083	139	benefit	benefit	VERB
ftr-316	1083	140	from	from	ADP
ftr-316	1083	141	the	the	DET
ftr-316	1083	142	treaty	treaty	NOUN
ftr-316	1083	143	between	between	ADP
ftr-316	1083	144	the	the	DET
ftr-316	1083	145	u.s	u.s	PROPN
ftr-316	1083	146	.	.	PROPN
ftr-316	1083	147	and	and	CCONJ
ftr-316	1083	148	the	the	DET
ftr-316	1083	149	other	other	ADJ
ftr-316	1083	150	contracting	contract	VERB
ftr-316	1083	151	state.326	state.326	NOUN
ftr-316	1083	152	provisions	provision	NOUN
ftr-316	1083	153	aiming	aim	VERB
ftr-316	1083	154	to	to	PART
ftr-316	1083	155	stop	stop	VERB
ftr-316	1083	156	tax	tax	NOUN
ftr-316	1083	157	treaty	treaty	NOUN
ftr-316	1083	158	shopping	shopping	NOUN
ftr-316	1083	159	deal	deal	NOUN
ftr-316	1083	160	only	only	ADV
ftr-316	1083	161	with	with	ADP
ftr-316	1083	162	the	the	DET
ftr-316	1083	163	question	question	NOUN
ftr-316	1083	164	of	of	ADP
ftr-316	1083	165	access	access	NOUN
ftr-316	1083	166	to	to	ADP
ftr-316	1083	167	a	a	DET
ftr-316	1083	168	tax	tax	NOUN
ftr-316	1083	169	treaty	treaty	NOUN
ftr-316	1083	170	to	to	ADP
ftr-316	1083	171	a	a	DET
ftr-316	1083	172	“	"	PUNCT
ftr-316	1083	173	deemed	deem	VERB
ftr-316	1083	174	”	"	PUNCT
ftr-316	1083	175	resident	resident	NOUN
ftr-316	1083	176	of	of	ADP
ftr-316	1083	177	the	the	DET
ftr-316	1083	178	other	other	ADJ
ftr-316	1083	179	country	country	NOUN
ftr-316	1083	180	,	,	PUNCT
ftr-316	1083	181	but	but	CCONJ
ftr-316	1083	182	they	they	PRON
ftr-316	1083	183	do	do	AUX
ftr-316	1083	184	not	not	PART
ftr-316	1083	185	deal	deal	VERB
ftr-316	1083	186	with	with	ADP
ftr-316	1083	187	issues	issue	NOUN
ftr-316	1083	188	related	relate	VERB
ftr-316	1083	189	to	to	ADP
ftr-316	1083	190	the	the	DET
ftr-316	1083	191	abuse	abuse	NOUN
ftr-316	1083	192	of	of	ADP
ftr-316	1083	193	a	a	DET
ftr-316	1083	194	tax	tax	NOUN
ftr-316	1083	195	treaty	treaty	NOUN
ftr-316	1083	196	and	and	CCONJ
ftr-316	1083	197	recharacterization	recharacterization	NOUN
ftr-316	1083	198	of	of	ADP
ftr-316	1083	199	income.327	income.327	NOUN
ftr-316	1083	200	in	in	ADP
ftr-316	1083	201	order	order	NOUN
ftr-316	1083	202	to	to	PART
ftr-316	1083	203	determine	determine	VERB
ftr-316	1083	204	whether	whether	SCONJ
ftr-316	1083	205	a	a	DET
ftr-316	1083	206	person	person	NOUN
ftr-316	1083	207	may	may	AUX
ftr-316	1083	208	or	or	CCONJ
ftr-316	1083	209	may	may	AUX
ftr-316	1083	210	not	not	PART
ftr-316	1083	211	be	be	AUX
ftr-316	1083	212	entitled	entitle	VERB
ftr-316	1083	213	to	to	ADP
ftr-316	1083	214	the	the	DET
ftr-316	1083	215	benefits	benefit	NOUN
ftr-316	1083	216	of	of	ADP
ftr-316	1083	217	the	the	DET
ftr-316	1083	218	convention	convention	NOUN
ftr-316	1083	219	,	,	PUNCT
ftr-316	1083	220	article	article	NOUN
ftr-316	1083	221	24	24	NUM
ftr-316	1083	222	includes	include	VERB
ftr-316	1083	223	a	a	DET
ftr-316	1083	224	series	series	NOUN
ftr-316	1083	225	of	of	ADP
ftr-316	1083	226	tests	test	NOUN
ftr-316	1083	227	designed	design	VERB
ftr-316	1083	228	to	to	PART
ftr-316	1083	229	objectively	objectively	ADV
ftr-316	1083	230	determine	determine	VERB
ftr-316	1083	231	whether	whether	SCONJ
ftr-316	1083	232	benefits	benefit	NOUN
ftr-316	1083	233	should	should	AUX
ftr-316	1083	234	be	be	AUX
ftr-316	1083	235	granted.328	granted.328	NOUN
ftr-316	1083	236	in	in	ADP
ftr-316	1083	237	effect	effect	NOUN
ftr-316	1083	238	,	,	PUNCT
ftr-316	1083	239	if	if	SCONJ
ftr-316	1083	240	322	322	NUM
ftr-316	1083	241	.	.	PUNCT
ftr-316	1084	1	since	since	SCONJ
ftr-316	1084	2	the	the	DET
ftr-316	1084	3	tax	tax	NOUN
ftr-316	1084	4	rates	rate	NOUN
ftr-316	1084	5	of	of	ADP
ftr-316	1084	6	20	20	NUM
ftr-316	1084	7	percent	percent	NOUN
ftr-316	1084	8	and	and	CCONJ
ftr-316	1084	9	18.5	18.5	NUM
ftr-316	1084	10	percent	percent	NOUN
ftr-316	1084	11	are	be	AUX
ftr-316	1084	12	only	only	ADV
ftr-316	1084	13	applicable	applicable	ADJ
ftr-316	1084	14	for	for	ADP
ftr-316	1084	15	2011	2011	NUM
ftr-316	1084	16	and	and	CCONJ
ftr-316	1084	17	2012	2012	NUM
ftr-316	1084	18	,	,	PUNCT
ftr-316	1084	19	respectively	respectively	ADV
ftr-316	1084	20	,	,	PUNCT
ftr-316	1084	21	this	this	DET
ftr-316	1084	22	article	article	NOUN
ftr-316	1084	23	assumes	assume	VERB
ftr-316	1084	24	for	for	ADP
ftr-316	1084	25	all	all	DET
ftr-316	1084	26	purposes	purpose	NOUN
ftr-316	1084	27	that	that	PRON
ftr-316	1084	28	the	the	DET
ftr-316	1084	29	effective	effective	ADJ
ftr-316	1084	30	corporate	corporate	ADJ
ftr-316	1084	31	rate	rate	NOUN
ftr-316	1084	32	is	be	AUX
ftr-316	1084	33	17	17	NUM
ftr-316	1084	34	percent	percent	NOUN
ftr-316	1084	35	.	.	PUNCT
ftr-316	1085	1	323	323	NUM
ftr-316	1085	2	.	.	PUNCT
ftr-316	1086	1	the	the	DET
ftr-316	1086	2	calculations	calculation	NOUN
ftr-316	1086	3	are	be	AUX
ftr-316	1086	4	as	as	SCONJ
ftr-316	1086	5	follows	follow	VERB
ftr-316	1086	6	:	:	PUNCT
ftr-316	1086	7	before	before	ADP
ftr-316	1086	8	treaty	treaty	NOUN
ftr-316	1086	9	:	:	PUNCT
ftr-316	1086	10	100	100	NUM
ftr-316	1086	11	*	*	SYM
ftr-316	1086	12	0.35	0.35	NUM
ftr-316	1086	13	+	+	CCONJ
ftr-316	1086	14	65	65	NUM
ftr-316	1086	15	*	*	NUM
ftr-316	1086	16	0.30=54.5	0.30=54.5	PROPN
ftr-316	1086	17	.	.	PUNCT
ftr-316	1087	1	after	after	ADP
ftr-316	1087	2	treaty	treaty	NOUN
ftr-316	1087	3	:	:	PUNCT
ftr-316	1087	4	100	100	NUM
ftr-316	1087	5	*	*	SYM
ftr-316	1087	6	0.35	0.35	NUM
ftr-316	1087	7	+	+	CCONJ
ftr-316	1087	8	65	65	NUM
ftr-316	1087	9	*	*	NOUN
ftr-316	1087	10	0.05=38.25	0.05=38.25	NOUN
ftr-316	1087	11	.	.	PUNCT
ftr-316	1088	1	324	324	NUM
ftr-316	1088	2	.	.	PUNCT
ftr-316	1089	1	see	see	VERB
ftr-316	1089	2	bittker	bittker	NOUN
ftr-316	1089	3	&	&	CCONJ
ftr-316	1089	4	lokken	lokken	PROPN
ftr-316	1089	5	,	,	PUNCT
ftr-316	1089	6	supra	supra	PROPN
ftr-316	1089	7	note	note	PROPN
ftr-316	1089	8	41	41	NUM
ftr-316	1089	9	,	,	PUNCT
ftr-316	1089	10	¶	¶	NOUN
ftr-316	1089	11	67.3.3	67.3.3	NOUN
ftr-316	1089	12	,	,	PUNCT
ftr-316	1089	13	at	at	ADP
ftr-316	1089	14	67–72	67–72	NUM
ftr-316	1089	15	.	.	PUNCT
ftr-316	1090	1	325	325	NUM
ftr-316	1090	2	.	.	PUNCT
ftr-316	1091	1	see	see	VERB
ftr-316	1091	2	mcdaniel	mcdaniel	PROPN
ftr-316	1091	3	et	et	PROPN
ftr-316	1091	4	al	al	PROPN
ftr-316	1091	5	.	.	PROPN
ftr-316	1091	6	,	,	PUNCT
ftr-316	1091	7	supra	supra	PROPN
ftr-316	1091	8	note	note	PROPN
ftr-316	1091	9	24	24	NUM
ftr-316	1091	10	,	,	PUNCT
ftr-316	1091	11	at	at	ADP
ftr-316	1091	12	182–184	182–184	NUM
ftr-316	1091	13	.	.	PUNCT
ftr-316	1092	1	326	326	NUM
ftr-316	1092	2	.	.	PUNCT
ftr-316	1093	1	the	the	DET
ftr-316	1093	2	comments	comment	NOUN
ftr-316	1093	3	on	on	ADP
ftr-316	1093	4	article	article	NOUN
ftr-316	1093	5	1	1	NUM
ftr-316	1093	6	of	of	ADP
ftr-316	1093	7	the	the	DET
ftr-316	1093	8	oecd	oecd	PROPN
ftr-316	1093	9	model	model	NOUN
ftr-316	1093	10	for	for	ADP
ftr-316	1093	11	avoiding	avoid	VERB
ftr-316	1093	12	double	double	ADJ
ftr-316	1093	13	taxation	taxation	NOUN
ftr-316	1093	14	include	include	VERB
ftr-316	1093	15	a	a	DET
ftr-316	1093	16	proposed	propose	VERB
ftr-316	1093	17	clause	clause	NOUN
ftr-316	1093	18	that	that	PRON
ftr-316	1093	19	is	be	AUX
ftr-316	1093	20	similar	similar	ADJ
ftr-316	1093	21	,	,	PUNCT
ftr-316	1093	22	although	although	SCONJ
ftr-316	1093	23	less	less	ADV
ftr-316	1093	24	specific	specific	ADJ
ftr-316	1093	25	,	,	PUNCT
ftr-316	1093	26	to	to	ADP
ftr-316	1093	27	the	the	DET
ftr-316	1093	28	convention	convention	NOUN
ftr-316	1093	29	.	.	PUNCT
ftr-316	1094	1	327	327	NUM
ftr-316	1094	2	.	.	PUNCT
ftr-316	1095	1	david	david	PROPN
ftr-316	1095	2	ward	ward	PROPN
ftr-316	1095	3	et	et	PROPN
ftr-316	1095	4	al	al	PROPN
ftr-316	1095	5	.	.	PROPN
ftr-316	1095	6	,	,	PUNCT
ftr-316	1095	7	how	how	SCONJ
ftr-316	1095	8	domestic	domestic	ADJ
ftr-316	1095	9	anti	anti	ADJ
ftr-316	1095	10	-	-	ADJ
ftr-316	1095	11	avoidance	avoidance	ADJ
ftr-316	1095	12	rules	rule	NOUN
ftr-316	1095	13	affect	affect	VERB
ftr-316	1095	14	double	double	ADJ
ftr-316	1095	15	taxation	taxation	NOUN
ftr-316	1095	16	conventions	convention	NOUN
ftr-316	1095	17	,	,	PUNCT
ftr-316	1095	18	19c	19c	PROPN
ftr-316	1095	19	ifa	ifa	PROPN
ftr-316	1095	20	congress	congress	PROPN
ftr-316	1095	21	seminar	seminar	NOUN
ftr-316	1095	22	series	series	NOUN
ftr-316	1095	23	(	(	PUNCT
ftr-316	1095	24	1994	1994	NUM
ftr-316	1095	25	)	)	PUNCT
ftr-316	1095	26	.	.	PUNCT
ftr-316	1096	1	328	328	NUM
ftr-316	1096	2	.	.	PUNCT
ftr-316	1097	1	u.s	u.s	PROPN
ftr-316	1097	2	.	.	PROPN
ftr-316	1097	3	2006	2006	NUM
ftr-316	1097	4	model	model	NOUN
ftr-316	1097	5	technical	technical	ADJ
ftr-316	1097	6	explanations	explanation	NOUN
ftr-316	1097	7	,	,	PUNCT
ftr-316	1097	8	supra	supra	PROPN
ftr-316	1097	9	note	note	PROPN
ftr-316	1097	10	119	119	NUM
ftr-316	1097	11	,	,	PUNCT
ftr-316	1097	12	art	art	NOUN
ftr-316	1097	13	.	.	PUNCT
ftr-316	1098	1	22	22	NUM
ftr-316	1098	2	.	.	X
ftr-316	1099	1	2012	2012	NUM
ftr-316	1099	2	]	]	X
ftr-316	1099	3	u.s	u.s	PROPN
ftr-316	1099	4	.	.	PROPN
ftr-316	1099	5	and	and	CCONJ
ftr-316	1099	6	chile	chile	PROPN
ftr-316	1099	7	tax	tax	NOUN
ftr-316	1099	8	treaty	treaty	NOUN
ftr-316	1099	9	93	93	NUM
ftr-316	1099	10	the	the	DET
ftr-316	1099	11	taxpayer	taxpayer	NOUN
ftr-316	1099	12	complies	comply	VERB
ftr-316	1099	13	with	with	ADP
ftr-316	1099	14	any	any	PRON
ftr-316	1099	15	of	of	ADP
ftr-316	1099	16	the	the	DET
ftr-316	1099	17	tests	test	NOUN
ftr-316	1099	18	indicated	indicate	VERB
ftr-316	1099	19	in	in	ADP
ftr-316	1099	20	the	the	DET
ftr-316	1099	21	clause	clause	NOUN
ftr-316	1099	22	,	,	PUNCT
ftr-316	1099	23	it	it	PRON
ftr-316	1099	24	will	will	AUX
ftr-316	1099	25	be	be	AUX
ftr-316	1099	26	considered	consider	VERB
ftr-316	1099	27	to	to	PART
ftr-316	1099	28	have	have	VERB
ftr-316	1099	29	a	a	DET
ftr-316	1099	30	real	real	ADJ
ftr-316	1099	31	business	business	NOUN
ftr-316	1099	32	objective	objective	NOUN
ftr-316	1099	33	in	in	ADP
ftr-316	1099	34	the	the	DET
ftr-316	1099	35	country	country	NOUN
ftr-316	1099	36	of	of	ADP
ftr-316	1099	37	residence	residence	NOUN
ftr-316	1099	38	,	,	PUNCT
ftr-316	1099	39	or	or	CCONJ
ftr-316	1099	40	a	a	DET
ftr-316	1099	41	connection	connection	NOUN
ftr-316	1099	42	of	of	ADP
ftr-316	1099	43	such	such	ADJ
ftr-316	1099	44	relevance	relevance	NOUN
ftr-316	1099	45	with	with	ADP
ftr-316	1099	46	that	that	DET
ftr-316	1099	47	country	country	NOUN
ftr-316	1099	48	that	that	PRON
ftr-316	1099	49	the	the	DET
ftr-316	1099	50	taxpayer	taxpayer	NOUN
ftr-316	1099	51	will	will	AUX
ftr-316	1099	52	be	be	AUX
ftr-316	1099	53	given	give	VERB
ftr-316	1099	54	access	access	NOUN
ftr-316	1099	55	to	to	ADP
ftr-316	1099	56	the	the	DET
ftr-316	1099	57	treaty	treaty	NOUN
ftr-316	1099	58	benefits.329	benefits.329	VERB
ftr-316	1099	59	from	from	ADP
ftr-316	1099	60	a	a	DET
ftr-316	1099	61	practical	practical	ADJ
ftr-316	1099	62	point	point	NOUN
ftr-316	1099	63	of	of	ADP
ftr-316	1099	64	view	view	NOUN
ftr-316	1099	65	,	,	PUNCT
ftr-316	1099	66	the	the	DET
ftr-316	1099	67	lob	lob	NOUN
ftr-316	1099	68	clause	clause	NOUN
ftr-316	1099	69	aims	aim	VERB
ftr-316	1099	70	to	to	PART
ftr-316	1099	71	prevent	prevent	VERB
ftr-316	1099	72	treaty	treaty	NOUN
ftr-316	1099	73	shopping	shopping	NOUN
ftr-316	1099	74	by	by	ADP
ftr-316	1099	75	assuming	assume	VERB
ftr-316	1099	76	that	that	SCONJ
ftr-316	1099	77	a	a	DET
ftr-316	1099	78	company	company	NOUN
ftr-316	1099	79	established	establish	VERB
ftr-316	1099	80	in	in	ADP
ftr-316	1099	81	the	the	DET
ftr-316	1099	82	contracting	contracting	NOUN
ftr-316	1099	83	state	state	NOUN
ftr-316	1099	84	that	that	PRON
ftr-316	1099	85	is	be	AUX
ftr-316	1099	86	owned	own	VERB
ftr-316	1099	87	substantially	substantially	ADV
ftr-316	1099	88	by	by	ADP
ftr-316	1099	89	residents	resident	NOUN
ftr-316	1099	90	of	of	ADP
ftr-316	1099	91	that	that	DET
ftr-316	1099	92	contracting	contract	VERB
ftr-316	1099	93	state	state	NOUN
ftr-316	1099	94	and	and	CCONJ
ftr-316	1099	95	does	do	AUX
ftr-316	1099	96	not	not	PART
ftr-316	1099	97	make	make	VERB
ftr-316	1099	98	relevant	relevant	ADJ
ftr-316	1099	99	tax	tax	NOUN
ftr-316	1099	100	-	-	PUNCT
ftr-316	1099	101	deductible	deductible	ADJ
ftr-316	1099	102	payments	payment	NOUN
ftr-316	1099	103	to	to	ADP
ftr-316	1099	104	third	third	ADJ
ftr-316	1099	105	countries	country	NOUN
ftr-316	1099	106	was	be	AUX
ftr-316	1099	107	probably	probably	ADV
ftr-316	1099	108	not	not	PART
ftr-316	1099	109	established	establish	VERB
ftr-316	1099	110	by	by	ADP
ftr-316	1099	111	residents	resident	NOUN
ftr-316	1099	112	of	of	ADP
ftr-316	1099	113	other	other	ADJ
ftr-316	1099	114	countries	country	NOUN
ftr-316	1099	115	to	to	PART
ftr-316	1099	116	improperly	improperly	ADV
ftr-316	1099	117	take	take	VERB
ftr-316	1099	118	advantage	advantage	NOUN
ftr-316	1099	119	of	of	ADP
ftr-316	1099	120	the	the	DET
ftr-316	1099	121	benefits	benefit	NOUN
ftr-316	1099	122	of	of	ADP
ftr-316	1099	123	the	the	DET
ftr-316	1099	124	treaty.330	treaty.330	NOUN
ftr-316	1099	125	also	also	ADV
ftr-316	1099	126	,	,	PUNCT
ftr-316	1099	127	if	if	SCONJ
ftr-316	1099	128	the	the	DET
ftr-316	1099	129	company	company	NOUN
ftr-316	1099	130	does	do	AUX
ftr-316	1099	131	not	not	PART
ftr-316	1099	132	meet	meet	VERB
ftr-316	1099	133	these	these	DET
ftr-316	1099	134	conditions	condition	NOUN
ftr-316	1099	135	but	but	CCONJ
ftr-316	1099	136	does	do	AUX
ftr-316	1099	137	actively	actively	ADV
ftr-316	1099	138	conduct	conduct	VERB
ftr-316	1099	139	trade	trade	NOUN
ftr-316	1099	140	or	or	CCONJ
ftr-316	1099	141	business	business	NOUN
ftr-316	1099	142	in	in	ADP
ftr-316	1099	143	the	the	DET
ftr-316	1099	144	other	other	ADJ
ftr-316	1099	145	contracting	contracting	NOUN
ftr-316	1099	146	state	state	NOUN
ftr-316	1099	147	,	,	PUNCT
ftr-316	1099	148	it	it	PRON
ftr-316	1099	149	can	can	AUX
ftr-316	1099	150	secure	secure	VERB
ftr-316	1099	151	the	the	DET
ftr-316	1099	152	treaty	treaty	NOUN
ftr-316	1099	153	benefits	benefit	NOUN
ftr-316	1099	154	for	for	ADP
ftr-316	1099	155	certain	certain	ADJ
ftr-316	1099	156	income	income	NOUN
ftr-316	1099	157	derived	derive	VERB
ftr-316	1099	158	from	from	ADP
ftr-316	1099	159	this	this	DET
ftr-316	1099	160	trade	trade	NOUN
ftr-316	1099	161	or	or	CCONJ
ftr-316	1099	162	business	business	NOUN
ftr-316	1099	163	.	.	PUNCT
ftr-316	1100	1	additionally	additionally	ADV
ftr-316	1100	2	,	,	PUNCT
ftr-316	1100	3	if	if	SCONJ
ftr-316	1100	4	a	a	DET
ftr-316	1100	5	company	company	NOUN
ftr-316	1100	6	does	do	AUX
ftr-316	1100	7	not	not	PART
ftr-316	1100	8	satisfy	satisfy	VERB
ftr-316	1100	9	any	any	PRON
ftr-316	1100	10	of	of	ADP
ftr-316	1100	11	the	the	DET
ftr-316	1100	12	above	above	ADJ
ftr-316	1100	13	requirements	requirement	NOUN
ftr-316	1100	14	,	,	PUNCT
ftr-316	1100	15	it	it	PRON
ftr-316	1100	16	can	can	AUX
ftr-316	1100	17	ask	ask	VERB
ftr-316	1100	18	the	the	DET
ftr-316	1100	19	competent	competent	ADJ
ftr-316	1100	20	authority	authority	NOUN
ftr-316	1100	21	of	of	ADP
ftr-316	1100	22	the	the	DET
ftr-316	1100	23	other	other	ADJ
ftr-316	1100	24	country	country	NOUN
ftr-316	1100	25	to	to	PART
ftr-316	1100	26	grant	grant	VERB
ftr-316	1100	27	the	the	DET
ftr-316	1100	28	benefits	benefit	NOUN
ftr-316	1100	29	of	of	ADP
ftr-316	1100	30	the	the	DET
ftr-316	1100	31	treaty.331	treaty.331	NOUN
ftr-316	1100	32	it	it	PRON
ftr-316	1100	33	is	be	AUX
ftr-316	1100	34	important	important	ADJ
ftr-316	1100	35	to	to	PART
ftr-316	1100	36	point	point	VERB
ftr-316	1100	37	out	out	ADP
ftr-316	1100	38	that	that	SCONJ
ftr-316	1100	39	the	the	DET
ftr-316	1100	40	lob	lob	NOUN
ftr-316	1100	41	rules	rule	NOUN
ftr-316	1100	42	are	be	AUX
ftr-316	1100	43	not	not	PART
ftr-316	1100	44	exclusive	exclusive	ADJ
ftr-316	1100	45	of	of	ADP
ftr-316	1100	46	internal	internal	ADJ
ftr-316	1100	47	law	law	NOUN
ftr-316	1100	48	provisions	provision	NOUN
ftr-316	1100	49	that	that	PRON
ftr-316	1100	50	seek	seek	VERB
ftr-316	1100	51	to	to	PART
ftr-316	1100	52	limit	limit	VERB
ftr-316	1100	53	abuse	abuse	NOUN
ftr-316	1100	54	of	of	ADP
ftr-316	1100	55	domestic	domestic	ADJ
ftr-316	1100	56	law	law	NOUN
ftr-316	1100	57	in	in	ADP
ftr-316	1100	58	order	order	NOUN
ftr-316	1100	59	to	to	PART
ftr-316	1100	60	obtain	obtain	VERB
ftr-316	1100	61	tax	tax	NOUN
ftr-316	1100	62	benefits.332	benefits.332	NOUN
ftr-316	1100	63	in	in	ADP
ftr-316	1100	64	effect	effect	NOUN
ftr-316	1100	65	,	,	PUNCT
ftr-316	1100	66	internal	internal	ADJ
ftr-316	1100	67	law	law	NOUN
ftr-316	1100	68	can	can	AUX
ftr-316	1100	69	be	be	AUX
ftr-316	1100	70	used	use	VERB
ftr-316	1100	71	to	to	PART
ftr-316	1100	72	identify	identify	VERB
ftr-316	1100	73	the	the	DET
ftr-316	1100	74	beneficial	beneficial	ADJ
ftr-316	1100	75	owner	owner	NOUN
ftr-316	1100	76	of	of	ADP
ftr-316	1100	77	income	income	NOUN
ftr-316	1100	78	and	and	CCONJ
ftr-316	1100	79	the	the	DET
ftr-316	1100	80	lob	lob	NOUN
ftr-316	1100	81	clause	clause	NOUN
ftr-316	1100	82	can	can	AUX
ftr-316	1100	83	be	be	AUX
ftr-316	1100	84	applied	apply	VERB
ftr-316	1100	85	to	to	PART
ftr-316	1100	86	determine	determine	VERB
ftr-316	1100	87	whether	whether	SCONJ
ftr-316	1100	88	that	that	SCONJ
ftr-316	1100	89	beneficial	beneficial	ADJ
ftr-316	1100	90	owner	owner	NOUN
ftr-316	1100	91	can	can	AUX
ftr-316	1100	92	or	or	CCONJ
ftr-316	1100	93	can	can	AUX
ftr-316	1100	94	not	not	PART
ftr-316	1100	95	receive	receive	VERB
ftr-316	1100	96	the	the	DET
ftr-316	1100	97	treaty	treaty	NOUN
ftr-316	1100	98	benefits	benefit	NOUN
ftr-316	1100	99	for	for	ADP
ftr-316	1100	100	that	that	PRON
ftr-316	1100	101	income.333	income.333	ADP
ftr-316	1100	102	1	1	NUM
ftr-316	1100	103	.	.	PUNCT
ftr-316	1101	1	residents	resident	NOUN
ftr-316	1101	2	qualified	qualify	VERB
ftr-316	1101	3	to	to	PART
ftr-316	1101	4	receive	receive	VERB
ftr-316	1101	5	the	the	DET
ftr-316	1101	6	benefits	benefit	NOUN
ftr-316	1101	7	of	of	ADP
ftr-316	1101	8	the	the	DET
ftr-316	1101	9	treaty	treaty	NOUN
ftr-316	1101	10	a	a	DET
ftr-316	1101	11	resident	resident	NOUN
ftr-316	1101	12	of	of	ADP
ftr-316	1101	13	a	a	DET
ftr-316	1101	14	contracting	contracting	NOUN
ftr-316	1101	15	state	state	NOUN
ftr-316	1101	16	will	will	AUX
ftr-316	1101	17	be	be	AUX
ftr-316	1101	18	considered	consider	VERB
ftr-316	1101	19	qualified	qualified	ADJ
ftr-316	1101	20	to	to	PART
ftr-316	1101	21	receive	receive	VERB
ftr-316	1101	22	the	the	DET
ftr-316	1101	23	benefits	benefit	NOUN
ftr-316	1101	24	of	of	ADP
ftr-316	1101	25	the	the	DET
ftr-316	1101	26	convention	convention	NOUN
ftr-316	1101	27	if	if	SCONJ
ftr-316	1101	28	the	the	DET
ftr-316	1101	29	resident	resident	NOUN
ftr-316	1101	30	is:334	is:334	VERB
ftr-316	1101	31	a	a	X
ftr-316	1101	32	)	)	PUNCT
ftr-316	1101	33	an	an	DET
ftr-316	1101	34	individual	individual	ADJ
ftr-316	1101	35	resident	resident	NOUN
ftr-316	1101	36	of	of	ADP
ftr-316	1101	37	one	one	NUM
ftr-316	1101	38	of	of	ADP
ftr-316	1101	39	the	the	DET
ftr-316	1101	40	contracting	contracting	NOUN
ftr-316	1101	41	states	state	NOUN
ftr-316	1101	42	;	;	PUNCT
ftr-316	1101	43	b	b	X
ftr-316	1101	44	)	)	PUNCT
ftr-316	1101	45	the	the	DET
ftr-316	1101	46	signing	signing	NOUN
ftr-316	1101	47	country	country	NOUN
ftr-316	1101	48	or	or	CCONJ
ftr-316	1101	49	any	any	DET
ftr-316	1101	50	political	political	ADJ
ftr-316	1101	51	subdivision	subdivision	NOUN
ftr-316	1101	52	,	,	PUNCT
ftr-316	1101	53	local	local	ADJ
ftr-316	1101	54	authority	authority	NOUN
ftr-316	1101	55	,	,	PUNCT
ftr-316	1101	56	agency	agency	NOUN
ftr-316	1101	57	,	,	PUNCT
ftr-316	1101	58	or	or	CCONJ
ftr-316	1101	59	body	body	NOUN
ftr-316	1101	60	of	of	ADP
ftr-316	1101	61	that	that	DET
ftr-316	1101	62	country	country	NOUN
ftr-316	1101	63	;	;	PUNCT
ftr-316	1102	1	c	c	X
ftr-316	1102	2	)	)	PUNCT
ftr-316	1102	3	a	a	DET
ftr-316	1102	4	pension	pension	NOUN
ftr-316	1102	5	fund	fund	NOUN
ftr-316	1102	6	,	,	PUNCT
ftr-316	1102	7	as	as	ADV
ftr-316	1102	8	long	long	ADV
ftr-316	1102	9	as	as	ADP
ftr-316	1102	10	more	more	ADJ
ftr-316	1102	11	than	than	ADP
ftr-316	1102	12	50	50	NUM
ftr-316	1102	13	percent	percent	NOUN
ftr-316	1102	14	of	of	ADP
ftr-316	1102	15	its	its	PRON
ftr-316	1102	16	beneficiaries	beneficiary	NOUN
ftr-316	1102	17	,	,	PUNCT
ftr-316	1102	18	members	member	NOUN
ftr-316	1102	19	,	,	PUNCT
ftr-316	1102	20	or	or	CCONJ
ftr-316	1102	21	participants	participant	NOUN
ftr-316	1102	22	are	be	AUX
ftr-316	1102	23	persons	person	NOUN
ftr-316	1102	24	that	that	PRON
ftr-316	1102	25	are	be	AUX
ftr-316	1102	26	residents	resident	NOUN
ftr-316	1102	27	of	of	ADP
ftr-316	1102	28	the	the	DET
ftr-316	1102	29	other	other	ADJ
ftr-316	1102	30	country	country	NOUN
ftr-316	1102	31	;	;	PUNCT
ftr-316	1102	32	d	d	X
ftr-316	1102	33	)	)	PUNCT
ftr-316	1102	34	a	a	DET
ftr-316	1102	35	non	non	ADJ
ftr-316	1102	36	-	-	ADJ
ftr-316	1102	37	profit	profit	ADJ
ftr-316	1102	38	entity	entity	NOUN
ftr-316	1102	39	established	establish	VERB
ftr-316	1102	40	for	for	ADP
ftr-316	1102	41	religious	religious	ADJ
ftr-316	1102	42	,	,	PUNCT
ftr-316	1102	43	charity	charity	NOUN
ftr-316	1102	44	,	,	PUNCT
ftr-316	1102	45	educational	educational	ADJ
ftr-316	1102	46	,	,	PUNCT
ftr-316	1102	47	or	or	CCONJ
ftr-316	1102	48	other	other	ADJ
ftr-316	1102	49	similar	similar	ADJ
ftr-316	1102	50	purposes	purpose	NOUN
ftr-316	1102	51	;	;	PUNCT
ftr-316	1102	52	329	329	NUM
ftr-316	1102	53	.	.	PUNCT
ftr-316	1103	1	i	i	PRON
ftr-316	1103	2	d.	d.	PROPN
ftr-316	1103	3	330	330	NUM
ftr-316	1103	4	.	.	PUNCT
ftr-316	1104	1	chile	chile	PROPN
ftr-316	1104	2	-	-	PUNCT
ftr-316	1104	3	u.s	u.s	PROPN
ftr-316	1104	4	.	.	PROPN
ftr-316	1104	5	tax	tax	NOUN
ftr-316	1104	6	treaty	treaty	NOUN
ftr-316	1105	1	,	,	PUNCT
ftr-316	1105	2	supra	supra	PROPN
ftr-316	1105	3	note	note	PROPN
ftr-316	1105	4	36	36	NUM
ftr-316	1105	5	,	,	PUNCT
ftr-316	1105	6	art	art	NOUN
ftr-316	1105	7	.	.	PUNCT
ftr-316	1106	1	24	24	NUM
ftr-316	1106	2	,	,	PUNCT
ftr-316	1106	3	¶	¶	NOUN
ftr-316	1106	4	2(g	2(g	NUM
ftr-316	1106	5	)	)	PUNCT
ftr-316	1106	6	.	.	PUNCT
ftr-316	1107	1	331	331	X
ftr-316	1107	2	.	.	PUNCT
ftr-316	1108	1	chile	chile	PROPN
ftr-316	1108	2	-	-	PUNCT
ftr-316	1108	3	u.s	u.s	PROPN
ftr-316	1108	4	.	.	PROPN
ftr-316	1108	5	tax	tax	NOUN
ftr-316	1108	6	treaty	treaty	NOUN
ftr-316	1109	1	,	,	PUNCT
ftr-316	1109	2	supra	supra	PROPN
ftr-316	1109	3	note	note	PROPN
ftr-316	1109	4	36	36	NUM
ftr-316	1109	5	,	,	PUNCT
ftr-316	1109	6	art	art	NOUN
ftr-316	1109	7	.	.	PUNCT
ftr-316	1110	1	24	24	NUM
ftr-316	1110	2	,	,	PUNCT
ftr-316	1110	3	¶¶	¶¶	NOUN
ftr-316	1110	4	3(a	3(a	NUM
ftr-316	1110	5	)	)	PUNCT
ftr-316	1110	6	,	,	PUNCT
ftr-316	1110	7	4	4	NUM
ftr-316	1110	8	.	.	NOUN
ftr-316	1110	9	332	332	NUM
ftr-316	1110	10	.	.	PUNCT
ftr-316	1111	1	u.s	u.s	PROPN
ftr-316	1111	2	.	.	PROPN
ftr-316	1111	3	2006	2006	NUM
ftr-316	1111	4	model	model	NOUN
ftr-316	1111	5	technical	technical	ADJ
ftr-316	1111	6	explanations	explanation	NOUN
ftr-316	1111	7	,	,	PUNCT
ftr-316	1111	8	supra	supra	PROPN
ftr-316	1111	9	note	note	PROPN
ftr-316	1111	10	119	119	NUM
ftr-316	1111	11	,	,	PUNCT
ftr-316	1111	12	art	art	NOUN
ftr-316	1111	13	.	.	PUNCT
ftr-316	1112	1	22	22	NUM
ftr-316	1112	2	,	,	PUNCT
ftr-316	1112	3	¶	¶	NOUN
ftr-316	1112	4	1	1	NUM
ftr-316	1112	5	.	.	PUNCT
ftr-316	1112	6	333	333	NUM
ftr-316	1112	7	.	.	PUNCT
ftr-316	1113	1	i	i	PRON
ftr-316	1113	2	d.	d.	PROPN
ftr-316	1113	3	334	334	NUM
ftr-316	1113	4	.	.	PUNCT
ftr-316	1114	1	chile	chile	PROPN
ftr-316	1114	2	-	-	PUNCT
ftr-316	1114	3	u.s	u.s	PROPN
ftr-316	1114	4	.	.	PROPN
ftr-316	1114	5	tax	tax	NOUN
ftr-316	1114	6	treaty	treaty	NOUN
ftr-316	1115	1	,	,	PUNCT
ftr-316	1115	2	supra	supra	PROPN
ftr-316	1115	3	note	note	PROPN
ftr-316	1115	4	36	36	NUM
ftr-316	1115	5	,	,	PUNCT
ftr-316	1115	6	art	art	NOUN
ftr-316	1115	7	.	.	PUNCT
ftr-316	1116	1	24	24	NUM
ftr-316	1116	2	,	,	PUNCT
ftr-316	1116	3	¶	¶	NOUN
ftr-316	1116	4	2	2	NUM
ftr-316	1116	5	.	.	NUM
ftr-316	1116	6	94	94	NUM
ftr-316	1116	7	florida	florida	PROPN
ftr-316	1116	8	tax	tax	NOUN
ftr-316	1116	9	review	review	NOUN
ftr-316	1116	10	[	[	X
ftr-316	1116	11	vol.13:2	vol.13:2	NOUN
ftr-316	1116	12	e	e	NOUN
ftr-316	1116	13	)	)	PUNCT
ftr-316	1116	14	a	a	DET
ftr-316	1116	15	company	company	NOUN
ftr-316	1116	16	whose	whose	DET
ftr-316	1116	17	shares	share	NOUN
ftr-316	1116	18	are	be	AUX
ftr-316	1116	19	regularly	regularly	ADV
ftr-316	1116	20	traded	trade	VERB
ftr-316	1116	21	on	on	ADP
ftr-316	1116	22	one	one	NUM
ftr-316	1116	23	or	or	CCONJ
ftr-316	1116	24	more	more	ADJ
ftr-316	1116	25	stock	stock	NOUN
ftr-316	1116	26	exchanges	exchange	NOUN
ftr-316	1116	27	or	or	CCONJ
ftr-316	1116	28	a	a	DET
ftr-316	1116	29	company	company	NOUN
ftr-316	1116	30	that	that	PRON
ftr-316	1116	31	is	be	AUX
ftr-316	1116	32	a	a	DET
ftr-316	1116	33	subsidiary	subsidiary	NOUN
ftr-316	1116	34	of	of	ADP
ftr-316	1116	35	a	a	DET
ftr-316	1116	36	company	company	NOUN
ftr-316	1116	37	whose	whose	DET
ftr-316	1116	38	shares	share	NOUN
ftr-316	1116	39	are	be	AUX
ftr-316	1116	40	regularly	regularly	ADV
ftr-316	1116	41	traded	trade	VERB
ftr-316	1116	42	on	on	ADP
ftr-316	1116	43	a	a	DET
ftr-316	1116	44	stock	stock	NOUN
ftr-316	1116	45	market.335	market.335	NOUN
ftr-316	1116	46	however	however	ADV
ftr-316	1116	47	in	in	ADP
ftr-316	1116	48	both	both	DET
ftr-316	1116	49	cases	case	NOUN
ftr-316	1116	50	,	,	PUNCT
ftr-316	1116	51	the	the	DET
ftr-316	1116	52	latter	latter	ADJ
ftr-316	1116	53	company	company	NOUN
ftr-316	1116	54	must	must	AUX
ftr-316	1116	55	also	also	ADV
ftr-316	1116	56	meet	meet	VERB
ftr-316	1116	57	either	either	DET
ftr-316	1116	58	one	one	NUM
ftr-316	1116	59	of	of	ADP
ftr-316	1116	60	the	the	DET
ftr-316	1116	61	following	follow	VERB
ftr-316	1116	62	additional	additional	ADJ
ftr-316	1116	63	requirements	requirement	NOUN
ftr-316	1116	64	:	:	PUNCT
ftr-316	1116	65	(	(	PUNCT
ftr-316	1116	66	i	i	NOUN
ftr-316	1116	67	)	)	PUNCT
ftr-316	1116	68	the	the	DET
ftr-316	1116	69	main	main	ADJ
ftr-316	1116	70	class	class	NOUN
ftr-316	1116	71	of	of	ADP
ftr-316	1116	72	shares	share	NOUN
ftr-316	1116	73	is	be	AUX
ftr-316	1116	74	traded	trade	VERB
ftr-316	1116	75	on	on	ADP
ftr-316	1116	76	one	one	NUM
ftr-316	1116	77	or	or	CCONJ
ftr-316	1116	78	more	more	ADJ
ftr-316	1116	79	exchanges	exchange	NOUN
ftr-316	1116	80	in	in	ADP
ftr-316	1116	81	its	its	PRON
ftr-316	1116	82	country	country	NOUN
ftr-316	1116	83	of	of	ADP
ftr-316	1116	84	residence	residence	NOUN
ftr-316	1116	85	;	;	PUNCT
ftr-316	1116	86	or	or	CCONJ
ftr-316	1116	87	(	(	PUNCT
ftr-316	1116	88	ii	ii	NOUN
ftr-316	1116	89	)	)	PUNCT
ftr-316	1116	90	the	the	DET
ftr-316	1116	91	company	company	NOUN
ftr-316	1116	92	’s	’s	PART
ftr-316	1116	93	primary	primary	ADJ
ftr-316	1116	94	place	place	NOUN
ftr-316	1116	95	of	of	ADP
ftr-316	1116	96	management	management	NOUN
ftr-316	1116	97	and	and	CCONJ
ftr-316	1116	98	control	control	NOUN
ftr-316	1116	99	is	be	AUX
ftr-316	1116	100	in	in	ADP
ftr-316	1116	101	the	the	DET
ftr-316	1116	102	company	company	NOUN
ftr-316	1116	103	’s	’s	PART
ftr-316	1116	104	country	country	NOUN
ftr-316	1116	105	of	of	ADP
ftr-316	1116	106	residence.336	residence.336	DET
ftr-316	1116	107	the	the	DET
ftr-316	1116	108	benefits	benefit	NOUN
ftr-316	1116	109	of	of	ADP
ftr-316	1116	110	the	the	DET
ftr-316	1116	111	treaty	treaty	NOUN
ftr-316	1116	112	will	will	AUX
ftr-316	1116	113	also	also	ADV
ftr-316	1116	114	be	be	AUX
ftr-316	1116	115	granted	grant	VERB
ftr-316	1116	116	to	to	ADP
ftr-316	1116	117	a	a	DET
ftr-316	1116	118	company	company	NOUN
ftr-316	1116	119	if	if	SCONJ
ftr-316	1116	120	at	at	ADV
ftr-316	1116	121	least	least	ADV
ftr-316	1116	122	50	50	NUM
ftr-316	1116	123	percent	percent	NOUN
ftr-316	1116	124	of	of	ADP
ftr-316	1116	125	its	its	PRON
ftr-316	1116	126	shares	share	NOUN
ftr-316	1116	127	are	be	AUX
ftr-316	1116	128	held	hold	VERB
ftr-316	1116	129	by	by	ADP
ftr-316	1116	130	five	five	NUM
ftr-316	1116	131	or	or	CCONJ
ftr-316	1116	132	fewer	few	ADJ
ftr-316	1116	133	companies	company	NOUN
ftr-316	1116	134	whose	whose	DET
ftr-316	1116	135	shares	share	NOUN
ftr-316	1116	136	are	be	AUX
ftr-316	1116	137	traded	trade	VERB
ftr-316	1116	138	on	on	ADP
ftr-316	1116	139	recognized	recognize	VERB
ftr-316	1116	140	stock	stock	NOUN
ftr-316	1116	141	exchanges.337	exchanges.337	NOUN
ftr-316	1116	142	should	should	AUX
ftr-316	1116	143	indirect	indirect	VERB
ftr-316	1116	144	ownership	ownership	NOUN
ftr-316	1116	145	exist	exist	NOUN
ftr-316	1116	146	,	,	PUNCT
ftr-316	1116	147	each	each	DET
ftr-316	1116	148	owner	owner	NOUN
ftr-316	1116	149	must	must	AUX
ftr-316	1116	150	be	be	AUX
ftr-316	1116	151	a	a	DET
ftr-316	1116	152	resident	resident	NOUN
ftr-316	1116	153	of	of	ADP
ftr-316	1116	154	chile	chile	PROPN
ftr-316	1116	155	or	or	CCONJ
ftr-316	1116	156	the	the	DET
ftr-316	1116	157	united	united	PROPN
ftr-316	1116	158	states.338	states.338	PROPN
ftr-316	1116	159	f	f	PROPN
ftr-316	1116	160	)	)	PUNCT
ftr-316	1116	161	a	a	DET
ftr-316	1116	162	person	person	NOUN
ftr-316	1116	163	that	that	PRON
ftr-316	1116	164	functions	function	VERB
ftr-316	1116	165	as	as	ADP
ftr-316	1116	166	a	a	DET
ftr-316	1116	167	“	"	PUNCT
ftr-316	1116	168	headquarters	headquarters	NOUN
ftr-316	1116	169	company	company	NOUN
ftr-316	1116	170	”	"	PUNCT
ftr-316	1116	171	for	for	ADP
ftr-316	1116	172	a	a	DET
ftr-316	1116	173	multinational	multinational	ADJ
ftr-316	1116	174	corporate	corporate	ADJ
ftr-316	1116	175	group	group	NOUN
ftr-316	1116	176	.	.	PUNCT
ftr-316	1117	1	for	for	ADP
ftr-316	1117	2	these	these	DET
ftr-316	1117	3	purposes	purpose	NOUN
ftr-316	1117	4	,	,	PUNCT
ftr-316	1117	5	“	"	PUNCT
ftr-316	1117	6	headquarters	headquarters	NOUN
ftr-316	1117	7	company	company	NOUN
ftr-316	1117	8	”	"	PUNCT
ftr-316	1117	9	is	be	AUX
ftr-316	1117	10	defined	define	VERB
ftr-316	1117	11	as	as	ADP
ftr-316	1117	12	an	an	DET
ftr-316	1117	13	entity	entity	NOUN
ftr-316	1117	14	that	that	PRON
ftr-316	1117	15	meets	meet	VERB
ftr-316	1117	16	the	the	DET
ftr-316	1117	17	following	following	ADJ
ftr-316	1117	18	copulative	copulative	ADJ
ftr-316	1117	19	conditions	condition	NOUN
ftr-316	1117	20	:	:	PUNCT
ftr-316	1117	21	(	(	PUNCT
ftr-316	1117	22	i	i	NOUN
ftr-316	1117	23	)	)	PUNCT
ftr-316	1117	24	carries	carry	VERB
ftr-316	1117	25	out	out	ADP
ftr-316	1117	26	overall	overall	ADJ
ftr-316	1117	27	supervision	supervision	NOUN
ftr-316	1117	28	and	and	CCONJ
ftr-316	1117	29	administration	administration	NOUN
ftr-316	1117	30	—	—	PUNCT
ftr-316	1117	31	discretionally	discretionally	ADV
ftr-316	1117	32	or	or	CCONJ
ftr-316	1117	33	independently	independently	ADV
ftr-316	1117	34	—	—	PUNCT
ftr-316	1117	35	of	of	ADP
ftr-316	1117	36	a	a	DET
ftr-316	1117	37	group	group	NOUN
ftr-316	1117	38	of	of	ADP
ftr-316	1117	39	companies	company	NOUN
ftr-316	1117	40	in	in	ADP
ftr-316	1117	41	the	the	DET
ftr-316	1117	42	country	country	NOUN
ftr-316	1117	43	where	where	SCONJ
ftr-316	1117	44	it	it	PRON
ftr-316	1117	45	resides	reside	VERB
ftr-316	1117	46	;	;	PUNCT
ftr-316	1117	47	(	(	PUNCT
ftr-316	1117	48	ii	ii	X
ftr-316	1117	49	)	)	PUNCT
ftr-316	1117	50	the	the	DET
ftr-316	1117	51	corporate	corporate	ADJ
ftr-316	1117	52	group	group	NOUN
ftr-316	1117	53	to	to	PART
ftr-316	1117	54	which	which	PRON
ftr-316	1117	55	it	it	PRON
ftr-316	1117	56	belongs	belong	VERB
ftr-316	1117	57	is	be	AUX
ftr-316	1117	58	engaged	engage	VERB
ftr-316	1117	59	in	in	ADP
ftr-316	1117	60	active	active	ADJ
ftr-316	1117	61	business	business	NOUN
ftr-316	1117	62	in	in	ADP
ftr-316	1117	63	at	at	ADV
ftr-316	1117	64	least	least	ADV
ftr-316	1117	65	five	five	NUM
ftr-316	1117	66	countries	country	NOUN
ftr-316	1117	67	,	,	PUNCT
ftr-316	1117	68	generating	generate	VERB
ftr-316	1117	69	in	in	ADP
ftr-316	1117	70	the	the	DET
ftr-316	1117	71	aggregate	aggregate	ADJ
ftr-316	1117	72	10	10	NUM
ftr-316	1117	73	percent	percent	NOUN
ftr-316	1117	74	or	or	CCONJ
ftr-316	1117	75	more	more	ADJ
ftr-316	1117	76	of	of	ADP
ftr-316	1117	77	the	the	DET
ftr-316	1117	78	group	group	NOUN
ftr-316	1117	79	’s	’s	PART
ftr-316	1117	80	gross	gross	ADJ
ftr-316	1117	81	income	income	NOUN
ftr-316	1117	82	but	but	CCONJ
ftr-316	1117	83	with	with	ADP
ftr-316	1117	84	no	no	DET
ftr-316	1117	85	one	one	NUM
ftr-316	1117	86	country	country	NOUN
ftr-316	1117	87	generating	generate	VERB
ftr-316	1117	88	more	more	ADJ
ftr-316	1117	89	than	than	ADP
ftr-316	1117	90	50	50	NUM
ftr-316	1117	91	percent	percent	NOUN
ftr-316	1117	92	of	of	ADP
ftr-316	1117	93	the	the	DET
ftr-316	1117	94	group	group	NOUN
ftr-316	1117	95	’s	’s	PART
ftr-316	1117	96	gross	gross	ADJ
ftr-316	1117	97	income	income	NOUN
ftr-316	1117	98	;	;	PUNCT
ftr-316	1117	99	(	(	PUNCT
ftr-316	1117	100	iii	iii	X
ftr-316	1117	101	)	)	PUNCT
ftr-316	1117	102	does	do	AUX
ftr-316	1117	103	not	not	PART
ftr-316	1117	104	obtain	obtain	VERB
ftr-316	1117	105	more	more	ADJ
ftr-316	1117	106	than	than	ADP
ftr-316	1117	107	25	25	NUM
ftr-316	1117	108	percent	percent	NOUN
ftr-316	1117	109	of	of	ADP
ftr-316	1117	110	its	its	PRON
ftr-316	1117	111	gross	gross	ADJ
ftr-316	1117	112	income	income	NOUN
ftr-316	1117	113	from	from	ADP
ftr-316	1117	114	the	the	DET
ftr-316	1117	115	other	other	ADJ
ftr-316	1117	116	contracting	contracting	NOUN
ftr-316	1117	117	state	state	NOUN
ftr-316	1117	118	;	;	PUNCT
ftr-316	1117	119	(	(	PUNCT
ftr-316	1117	120	iv	iv	X
ftr-316	1117	121	)	)	PUNCT
ftr-316	1117	122	is	be	AUX
ftr-316	1117	123	subject	subject	ADJ
ftr-316	1117	124	to	to	ADP
ftr-316	1117	125	the	the	DET
ftr-316	1117	126	general	general	ADJ
ftr-316	1117	127	tax	tax	NOUN
ftr-316	1117	128	rules	rule	NOUN
ftr-316	1117	129	established	establish	VERB
ftr-316	1117	130	for	for	ADP
ftr-316	1117	131	companies	company	NOUN
ftr-316	1117	132	engaged	engage	VERB
ftr-316	1117	133	in	in	ADP
ftr-316	1117	134	the	the	DET
ftr-316	1117	135	active	active	ADJ
ftr-316	1117	136	trade	trade	NOUN
ftr-316	1117	137	or	or	CCONJ
ftr-316	1117	138	business	business	NOUN
ftr-316	1117	139	;	;	PUNCT
ftr-316	1117	140	and	and	CCONJ
ftr-316	1117	141	(	(	PUNCT
ftr-316	1117	142	v	v	NOUN
ftr-316	1117	143	)	)	PUNCT
ftr-316	1117	144	the	the	DET
ftr-316	1117	145	income	income	NOUN
ftr-316	1117	146	it	it	PRON
ftr-316	1117	147	generates	generate	VERB
ftr-316	1117	148	in	in	ADP
ftr-316	1117	149	the	the	DET
ftr-316	1117	150	other	other	ADJ
ftr-316	1117	151	state	state	NOUN
ftr-316	1117	152	either	either	CCONJ
ftr-316	1117	153	is	be	AUX
ftr-316	1117	154	obtained	obtain	VERB
ftr-316	1117	155	in	in	ADP
ftr-316	1117	156	connection	connection	NOUN
ftr-316	1117	157	with	with	ADP
ftr-316	1117	158	,	,	PUNCT
ftr-316	1117	159	or	or	CCONJ
ftr-316	1117	160	is	be	AUX
ftr-316	1117	161	incidental	incidental	ADJ
ftr-316	1117	162	to	to	ADP
ftr-316	1117	163	,	,	PUNCT
ftr-316	1117	164	the	the	DET
ftr-316	1117	165	335	335	NUM
ftr-316	1117	166	.	.	PUNCT
ftr-316	1118	1	article	article	NOUN
ftr-316	1118	2	24	24	NUM
ftr-316	1118	3	of	of	ADP
ftr-316	1118	4	chile	chile	PROPN
ftr-316	1118	5	-	-	PUNCT
ftr-316	1118	6	u.s	u.s	PROPN
ftr-316	1118	7	.	.	PROPN
ftr-316	1118	8	tax	tax	NOUN
ftr-316	1118	9	treaty	treaty	NOUN
ftr-316	1118	10	also	also	ADV
ftr-316	1118	11	limits	limit	VERB
ftr-316	1118	12	evasion	evasion	NOUN
ftr-316	1118	13	of	of	ADP
ftr-316	1118	14	these	these	DET
ftr-316	1118	15	rules	rule	NOUN
ftr-316	1118	16	through	through	ADP
ftr-316	1118	17	the	the	DET
ftr-316	1118	18	creation	creation	NOUN
ftr-316	1118	19	of	of	ADP
ftr-316	1118	20	“	"	PUNCT
ftr-316	1118	21	disproportionate	disproportionate	ADJ
ftr-316	1118	22	shares	share	NOUN
ftr-316	1118	23	,	,	PUNCT
ftr-316	1118	24	”	"	PUNCT
ftr-316	1118	25	or	or	CCONJ
ftr-316	1118	26	shares	share	NOUN
ftr-316	1118	27	that	that	PRON
ftr-316	1118	28	entitle	entitle	VERB
ftr-316	1118	29	shareholders	shareholder	NOUN
ftr-316	1118	30	to	to	ADP
ftr-316	1118	31	the	the	DET
ftr-316	1118	32	right	right	NOUN
ftr-316	1118	33	to	to	ADP
ftr-316	1118	34	a	a	DET
ftr-316	1118	35	disproportionately	disproportionately	ADV
ftr-316	1118	36	higher	high	ADJ
ftr-316	1118	37	participation	participation	NOUN
ftr-316	1118	38	through	through	ADP
ftr-316	1118	39	dividends	dividend	NOUN
ftr-316	1118	40	,	,	PUNCT
ftr-316	1118	41	redemption	redemption	NOUN
ftr-316	1118	42	payments	payment	NOUN
ftr-316	1118	43	,	,	PUNCT
ftr-316	1118	44	or	or	CCONJ
ftr-316	1118	45	other	other	ADJ
ftr-316	1118	46	types	type	NOUN
ftr-316	1118	47	of	of	ADP
ftr-316	1118	48	payments	payment	NOUN
ftr-316	1118	49	.	.	PUNCT
ftr-316	1119	1	chile	chile	PROPN
ftr-316	1119	2	-	-	PUNCT
ftr-316	1119	3	u.s	u.s	PROPN
ftr-316	1119	4	.	.	PROPN
ftr-316	1119	5	tax	tax	NOUN
ftr-316	1119	6	treaty	treaty	NOUN
ftr-316	1120	1	,	,	PUNCT
ftr-316	1120	2	supra	supra	PROPN
ftr-316	1120	3	note	note	PROPN
ftr-316	1120	4	36	36	NUM
ftr-316	1120	5	,	,	PUNCT
ftr-316	1120	6	art	art	NOUN
ftr-316	1120	7	.	.	PUNCT
ftr-316	1121	1	24	24	NUM
ftr-316	1121	2	,	,	PUNCT
ftr-316	1121	3	¶	¶	NOUN
ftr-316	1121	4	2(c	2(c	NUM
ftr-316	1121	5	)	)	PUNCT
ftr-316	1121	6	.	.	PUNCT
ftr-316	1122	1	336	336	NUM
ftr-316	1122	2	.	.	PUNCT
ftr-316	1122	3	pursuant	pursuant	ADJ
ftr-316	1122	4	to	to	ADP
ftr-316	1122	5	article	article	NOUN
ftr-316	1122	6	24	24	NUM
ftr-316	1122	7	of	of	ADP
ftr-316	1122	8	the	the	DET
ftr-316	1122	9	treaty	treaty	NOUN
ftr-316	1122	10	,	,	PUNCT
ftr-316	1122	11	the	the	DET
ftr-316	1122	12	primary	primary	ADJ
ftr-316	1122	13	place	place	NOUN
ftr-316	1122	14	of	of	ADP
ftr-316	1122	15	management	management	NOUN
ftr-316	1122	16	and	and	CCONJ
ftr-316	1122	17	control	control	NOUN
ftr-316	1122	18	is	be	AUX
ftr-316	1122	19	located	locate	VERB
ftr-316	1122	20	in	in	ADP
ftr-316	1122	21	the	the	DET
ftr-316	1122	22	country	country	NOUN
ftr-316	1122	23	where	where	SCONJ
ftr-316	1122	24	the	the	DET
ftr-316	1122	25	executive	executive	ADJ
ftr-316	1122	26	officers	officer	NOUN
ftr-316	1122	27	and	and	CCONJ
ftr-316	1122	28	senior	senior	ADJ
ftr-316	1122	29	management	management	NOUN
ftr-316	1122	30	employees	employee	NOUN
ftr-316	1122	31	exercise	exercise	VERB
ftr-316	1122	32	more	more	ADJ
ftr-316	1122	33	day	day	NOUN
ftr-316	1122	34	-	-	PUNCT
ftr-316	1122	35	to	to	ADP
ftr-316	1122	36	-	-	PUNCT
ftr-316	1122	37	day	day	NOUN
ftr-316	1122	38	responsibility	responsibility	NOUN
ftr-316	1122	39	for	for	ADP
ftr-316	1122	40	the	the	DET
ftr-316	1122	41	strategic	strategic	ADJ
ftr-316	1122	42	,	,	PUNCT
ftr-316	1122	43	financial	financial	ADJ
ftr-316	1122	44	,	,	PUNCT
ftr-316	1122	45	and	and	CCONJ
ftr-316	1122	46	operational	operational	ADJ
ftr-316	1122	47	policy	policy	NOUN
ftr-316	1122	48	decision	decision	NOUN
ftr-316	1122	49	making	make	VERB
ftr-316	1122	50	for	for	ADP
ftr-316	1122	51	the	the	DET
ftr-316	1122	52	company	company	NOUN
ftr-316	1122	53	than	than	ADP
ftr-316	1122	54	in	in	ADP
ftr-316	1122	55	any	any	DET
ftr-316	1122	56	other	other	ADJ
ftr-316	1122	57	country	country	NOUN
ftr-316	1122	58	and	and	CCONJ
ftr-316	1122	59	where	where	SCONJ
ftr-316	1122	60	the	the	DET
ftr-316	1122	61	staff	staff	NOUN
ftr-316	1122	62	of	of	ADP
ftr-316	1122	63	such	such	ADJ
ftr-316	1122	64	persons	person	NOUN
ftr-316	1122	65	conduct	conduct	VERB
ftr-316	1122	66	more	more	ADJ
ftr-316	1122	67	of	of	ADP
ftr-316	1122	68	the	the	DET
ftr-316	1122	69	day	day	NOUN
ftr-316	1122	70	-	-	PUNCT
ftr-316	1122	71	to	to	ADP
ftr-316	1122	72	-	-	PUNCT
ftr-316	1122	73	day	day	NOUN
ftr-316	1122	74	activities	activity	NOUN
ftr-316	1122	75	necessary	necessary	ADJ
ftr-316	1122	76	for	for	ADP
ftr-316	1122	77	preparing	prepare	VERB
ftr-316	1122	78	and	and	CCONJ
ftr-316	1122	79	making	make	VERB
ftr-316	1122	80	those	those	DET
ftr-316	1122	81	decisions	decision	NOUN
ftr-316	1122	82	than	than	ADP
ftr-316	1122	83	in	in	ADP
ftr-316	1122	84	any	any	DET
ftr-316	1122	85	other	other	ADJ
ftr-316	1122	86	country	country	NOUN
ftr-316	1122	87	.	.	PUNCT
ftr-316	1123	1	chileu.s	chileu.s	PROPN
ftr-316	1123	2	.	.	PROPN
ftr-316	1123	3	tax	tax	NOUN
ftr-316	1123	4	treaty	treaty	NOUN
ftr-316	1123	5	,	,	PUNCT
ftr-316	1123	6	supra	supra	PROPN
ftr-316	1123	7	note	note	PROPN
ftr-316	1123	8	36	36	NUM
ftr-316	1123	9	,	,	PUNCT
ftr-316	1123	10	art	art	NOUN
ftr-316	1123	11	.	.	PUNCT
ftr-316	1124	1	24	24	NUM
ftr-316	1124	2	,	,	PUNCT
ftr-316	1124	3	¶	¶	NOUN
ftr-316	1124	4	2(c)(i	2(c)(i	NUM
ftr-316	1124	5	)	)	PUNCT
ftr-316	1124	6	.	.	PUNCT
ftr-316	1125	1	337	337	NUM
ftr-316	1125	2	.	.	PUNCT
ftr-316	1126	1	chile	chile	PROPN
ftr-316	1126	2	-	-	PUNCT
ftr-316	1126	3	u.s	u.s	PROPN
ftr-316	1126	4	.	.	PROPN
ftr-316	1126	5	tax	tax	NOUN
ftr-316	1126	6	treaty	treaty	NOUN
ftr-316	1127	1	,	,	PUNCT
ftr-316	1127	2	supra	supra	PROPN
ftr-316	1127	3	note	note	PROPN
ftr-316	1127	4	36	36	NUM
ftr-316	1127	5	,	,	PUNCT
ftr-316	1127	6	art	art	NOUN
ftr-316	1127	7	.	.	PUNCT
ftr-316	1128	1	24	24	NUM
ftr-316	1128	2	,	,	PUNCT
ftr-316	1128	3	¶	¶	NOUN
ftr-316	1128	4	2	2	NUM
ftr-316	1128	5	(	(	PUNCT
ftr-316	1128	6	c)(ii	c)(ii	NOUN
ftr-316	1128	7	)	)	PUNCT
ftr-316	1128	8	.	.	PUNCT
ftr-316	1129	1	338	338	NUM
ftr-316	1129	2	.	.	PUNCT
ftr-316	1130	1	i	i	PRON
ftr-316	1130	2	d.	d.	PROPN
ftr-316	1130	3	2012	2012	NUM
ftr-316	1130	4	]	]	X
ftr-316	1130	5	u.s	u.s	PROPN
ftr-316	1130	6	.	.	PROPN
ftr-316	1130	7	and	and	CCONJ
ftr-316	1130	8	chile	chile	PROPN
ftr-316	1130	9	tax	tax	PROPN
ftr-316	1130	10	treaty	treaty	NOUN
ftr-316	1130	11	95	95	NUM
ftr-316	1130	12	group	group	NOUN
ftr-316	1130	13	’s	’s	PART
ftr-316	1130	14	active	active	ADJ
ftr-316	1130	15	business.339	business.339	NOUN
ftr-316	1130	16	despite	despite	SCONJ
ftr-316	1130	17	the	the	DET
ftr-316	1130	18	rigid	rigid	ADJ
ftr-316	1130	19	nature	nature	NOUN
ftr-316	1130	20	of	of	ADP
ftr-316	1130	21	this	this	DET
ftr-316	1130	22	provision	provision	NOUN
ftr-316	1130	23	,	,	PUNCT
ftr-316	1130	24	it	it	PRON
ftr-316	1130	25	is	be	AUX
ftr-316	1130	26	somewhat	somewhat	ADV
ftr-316	1130	27	flexible	flexible	ADJ
ftr-316	1130	28	since	since	SCONJ
ftr-316	1130	29	the	the	DET
ftr-316	1130	30	treaty	treaty	NOUN
ftr-316	1130	31	establishes	establish	VERB
ftr-316	1130	32	that	that	SCONJ
ftr-316	1130	33	if	if	SCONJ
ftr-316	1130	34	the	the	DET
ftr-316	1130	35	above	above	ADJ
ftr-316	1130	36	percentages	percentage	NOUN
ftr-316	1130	37	are	be	AUX
ftr-316	1130	38	not	not	PART
ftr-316	1130	39	met	meet	VERB
ftr-316	1130	40	,	,	PUNCT
ftr-316	1130	41	average	average	ADJ
ftr-316	1130	42	income	income	NOUN
ftr-316	1130	43	from	from	ADP
ftr-316	1130	44	the	the	DET
ftr-316	1130	45	four	four	NUM
ftr-316	1130	46	preceding	precede	VERB
ftr-316	1130	47	years	year	NOUN
ftr-316	1130	48	can	can	AUX
ftr-316	1130	49	be	be	AUX
ftr-316	1130	50	used	use	VERB
ftr-316	1130	51	to	to	PART
ftr-316	1130	52	calculate	calculate	VERB
ftr-316	1130	53	these	these	DET
ftr-316	1130	54	percentages.340	percentages.340	NOUN
ftr-316	1130	55	this	this	PRON
ftr-316	1130	56	means	mean	VERB
ftr-316	1130	57	that	that	SCONJ
ftr-316	1130	58	the	the	DET
ftr-316	1130	59	benefits	benefit	NOUN
ftr-316	1130	60	of	of	ADP
ftr-316	1130	61	the	the	DET
ftr-316	1130	62	treaty	treaty	NOUN
ftr-316	1130	63	can	can	AUX
ftr-316	1130	64	not	not	PART
ftr-316	1130	65	be	be	AUX
ftr-316	1130	66	denied	deny	VERB
ftr-316	1130	67	as	as	ADP
ftr-316	1130	68	a	a	DET
ftr-316	1130	69	result	result	NOUN
ftr-316	1130	70	of	of	ADP
ftr-316	1130	71	very	very	ADV
ftr-316	1130	72	poor	poor	ADJ
ftr-316	1130	73	or	or	CCONJ
ftr-316	1130	74	very	very	ADV
ftr-316	1130	75	successful	successful	ADJ
ftr-316	1130	76	earnings	earning	NOUN
ftr-316	1130	77	in	in	ADP
ftr-316	1130	78	a	a	DET
ftr-316	1130	79	specific	specific	ADJ
ftr-316	1130	80	year	year	NOUN
ftr-316	1130	81	.	.	PUNCT
ftr-316	1131	1	g	g	NOUN
ftr-316	1131	2	)	)	PUNCT
ftr-316	1131	3	a	a	DET
ftr-316	1131	4	legal	legal	ADJ
ftr-316	1131	5	entity	entity	NOUN
ftr-316	1131	6	that	that	PRON
ftr-316	1131	7	meets	meet	VERB
ftr-316	1131	8	the	the	DET
ftr-316	1131	9	“	"	PUNCT
ftr-316	1131	10	ownership	ownership	NOUN
ftr-316	1131	11	/	/	SYM
ftr-316	1131	12	base	base	NOUN
ftr-316	1131	13	erosion	erosion	NOUN
ftr-316	1131	14	”	"	PUNCT
ftr-316	1131	15	test.341	test.341	NUM
ftr-316	1131	16	this	this	DET
ftr-316	1131	17	test	test	NOUN
ftr-316	1131	18	seeks	seek	VERB
ftr-316	1131	19	to	to	PART
ftr-316	1131	20	limit	limit	VERB
ftr-316	1131	21	companies	company	NOUN
ftr-316	1131	22	being	be	AUX
ftr-316	1131	23	established	establish	VERB
ftr-316	1131	24	in	in	ADP
ftr-316	1131	25	contracting	contract	VERB
ftr-316	1131	26	states	state	NOUN
ftr-316	1131	27	with	with	ADP
ftr-316	1131	28	the	the	DET
ftr-316	1131	29	sole	sole	ADJ
ftr-316	1131	30	purpose	purpose	NOUN
ftr-316	1131	31	of	of	ADP
ftr-316	1131	32	receiving	receive	VERB
ftr-316	1131	33	the	the	DET
ftr-316	1131	34	benefits	benefit	NOUN
ftr-316	1131	35	of	of	ADP
ftr-316	1131	36	the	the	DET
ftr-316	1131	37	treaty	treaty	NOUN
ftr-316	1131	38	.	.	PUNCT
ftr-316	1132	1	in	in	ADP
ftr-316	1132	2	practice	practice	NOUN
ftr-316	1132	3	,	,	PUNCT
ftr-316	1132	4	a	a	DET
ftr-316	1132	5	person	person	NOUN
ftr-316	1132	6	is	be	AUX
ftr-316	1132	7	considered	consider	VERB
ftr-316	1132	8	qualified	qualified	ADJ
ftr-316	1132	9	to	to	PART
ftr-316	1132	10	receive	receive	VERB
ftr-316	1132	11	the	the	DET
ftr-316	1132	12	benefits	benefit	NOUN
ftr-316	1132	13	of	of	ADP
ftr-316	1132	14	the	the	DET
ftr-316	1132	15	treaty	treaty	NOUN
ftr-316	1132	16	if	if	SCONJ
ftr-316	1132	17	50	50	NUM
ftr-316	1132	18	percent	percent	NOUN
ftr-316	1132	19	or	or	CCONJ
ftr-316	1132	20	more	more	ADJ
ftr-316	1132	21	of	of	ADP
ftr-316	1132	22	each	each	DET
ftr-316	1132	23	class	class	NOUN
ftr-316	1132	24	of	of	ADP
ftr-316	1132	25	shares	share	NOUN
ftr-316	1132	26	or	or	CCONJ
ftr-316	1132	27	interests	interest	NOUN
ftr-316	1132	28	is	be	AUX
ftr-316	1132	29	owned	own	VERB
ftr-316	1132	30	directly	directly	ADV
ftr-316	1132	31	or	or	CCONJ
ftr-316	1132	32	indirectly	indirectly	ADV
ftr-316	1132	33	for	for	ADP
ftr-316	1132	34	at	at	ADV
ftr-316	1132	35	least	least	ADJ
ftr-316	1132	36	half	half	NOUN
ftr-316	1132	37	of	of	ADP
ftr-316	1132	38	the	the	DET
ftr-316	1132	39	tax	tax	NOUN
ftr-316	1132	40	year	year	NOUN
ftr-316	1132	41	by	by	ADP
ftr-316	1132	42	a	a	DET
ftr-316	1132	43	person	person	NOUN
ftr-316	1132	44	that	that	PRON
ftr-316	1132	45	is	be	AUX
ftr-316	1132	46	a	a	DET
ftr-316	1132	47	beneficiary	beneficiary	NOUN
ftr-316	1132	48	of	of	ADP
ftr-316	1132	49	the	the	DET
ftr-316	1132	50	convention	convention	NOUN
ftr-316	1132	51	under	under	ADP
ftr-316	1132	52	the	the	DET
ftr-316	1132	53	terms	term	NOUN
ftr-316	1132	54	indicated	indicate	VERB
ftr-316	1132	55	above342	above342	PROPN
ftr-316	1132	56	and	and	CCONJ
ftr-316	1132	57	,	,	PUNCT
ftr-316	1132	58	also	also	ADV
ftr-316	1132	59	,	,	PUNCT
ftr-316	1132	60	less	less	ADJ
ftr-316	1132	61	than	than	ADP
ftr-316	1132	62	50	50	NUM
ftr-316	1132	63	percent	percent	NOUN
ftr-316	1132	64	of	of	ADP
ftr-316	1132	65	the	the	DET
ftr-316	1132	66	gross	gross	ADJ
ftr-316	1132	67	income	income	NOUN
ftr-316	1132	68	of	of	ADP
ftr-316	1132	69	that	that	DET
ftr-316	1132	70	person	person	NOUN
ftr-316	1132	71	is	be	AUX
ftr-316	1132	72	paid	pay	VERB
ftr-316	1132	73	to	to	ADP
ftr-316	1132	74	non	non	NOUN
ftr-316	1132	75	-	-	NOUN
ftr-316	1132	76	beneficiaries	beneficiary	NOUN
ftr-316	1132	77	of	of	ADP
ftr-316	1132	78	the	the	DET
ftr-316	1132	79	treaty	treaty	NOUN
ftr-316	1132	80	via	via	ADP
ftr-316	1132	81	tax	tax	NOUN
ftr-316	1132	82	-	-	PUNCT
ftr-316	1132	83	deductible	deductible	ADJ
ftr-316	1132	84	payments.343	payments.343	NOUN
ftr-316	1132	85	examples	example	NOUN
ftr-316	1132	86	of	of	ADP
ftr-316	1132	87	tax	tax	NOUN
ftr-316	1132	88	-	-	PUNCT
ftr-316	1132	89	deductible	deductible	ADJ
ftr-316	1132	90	payments	payment	NOUN
ftr-316	1132	91	include	include	VERB
ftr-316	1132	92	interest	interest	NOUN
ftr-316	1132	93	,	,	PUNCT
ftr-316	1132	94	royalties	royalty	NOUN
ftr-316	1132	95	,	,	PUNCT
ftr-316	1132	96	and	and	CCONJ
ftr-316	1132	97	services	service	NOUN
ftr-316	1132	98	,	,	PUNCT
ftr-316	1132	99	except	except	SCONJ
ftr-316	1132	100	for	for	ADP
ftr-316	1132	101	arm	arm	NOUN
ftr-316	1132	102	’s	’s	PART
ftr-316	1132	103	length	length	NOUN
ftr-316	1132	104	payments	payment	NOUN
ftr-316	1132	105	for	for	ADP
ftr-316	1132	106	services	service	NOUN
ftr-316	1132	107	or	or	CCONJ
ftr-316	1132	108	goods	good	NOUN
ftr-316	1132	109	during	during	ADP
ftr-316	1132	110	the	the	DET
ftr-316	1132	111	normal	normal	ADJ
ftr-316	1132	112	course	course	NOUN
ftr-316	1132	113	of	of	ADP
ftr-316	1132	114	business	business	NOUN
ftr-316	1132	115	.	.	PUNCT
ftr-316	1133	1	h	h	X
ftr-316	1133	2	)	)	PUNCT
ftr-316	1133	3	a	a	DET
ftr-316	1133	4	person	person	NOUN
ftr-316	1133	5	that	that	PRON
ftr-316	1133	6	does	do	AUX
ftr-316	1133	7	not	not	PART
ftr-316	1133	8	qualify	qualify	VERB
ftr-316	1133	9	for	for	ADP
ftr-316	1133	10	the	the	DET
ftr-316	1133	11	benefits	benefit	NOUN
ftr-316	1133	12	of	of	ADP
ftr-316	1133	13	the	the	DET
ftr-316	1133	14	treaty	treaty	NOUN
ftr-316	1133	15	based	base	VERB
ftr-316	1133	16	on	on	ADP
ftr-316	1133	17	the	the	DET
ftr-316	1133	18	rules	rule	NOUN
ftr-316	1133	19	above	above	ADV
ftr-316	1133	20	may	may	AUX
ftr-316	1133	21	still	still	ADV
ftr-316	1133	22	be	be	AUX
ftr-316	1133	23	entitled	entitle	VERB
ftr-316	1133	24	to	to	ADP
ftr-316	1133	25	the	the	DET
ftr-316	1133	26	treaty	treaty	NOUN
ftr-316	1133	27	benefits	benefit	NOUN
ftr-316	1133	28	for	for	ADP
ftr-316	1133	29	a	a	DET
ftr-316	1133	30	specific	specific	ADJ
ftr-316	1133	31	item	item	NOUN
ftr-316	1133	32	of	of	ADP
ftr-316	1133	33	income	income	NOUN
ftr-316	1133	34	derived	derive	VERB
ftr-316	1133	35	from	from	ADP
ftr-316	1133	36	the	the	DET
ftr-316	1133	37	country	country	NOUN
ftr-316	1133	38	from	from	ADP
ftr-316	1133	39	which	which	PRON
ftr-316	1133	40	the	the	DET
ftr-316	1133	41	income	income	NOUN
ftr-316	1133	42	is	be	AUX
ftr-316	1133	43	paid	pay	VERB
ftr-316	1133	44	(	(	PUNCT
ftr-316	1133	45	source	source	NOUN
ftr-316	1133	46	country	country	NOUN
ftr-316	1133	47	)	)	PUNCT
ftr-316	1133	48	related	relate	VERB
ftr-316	1133	49	to	to	ADP
ftr-316	1133	50	the	the	DET
ftr-316	1133	51	active	active	ADJ
ftr-316	1133	52	conduct	conduct	NOUN
ftr-316	1133	53	of	of	ADP
ftr-316	1133	54	a	a	DET
ftr-316	1133	55	trade	trade	NOUN
ftr-316	1133	56	or	or	CCONJ
ftr-316	1133	57	business	business	NOUN
ftr-316	1133	58	in	in	ADP
ftr-316	1133	59	the	the	DET
ftr-316	1133	60	other	other	ADJ
ftr-316	1133	61	state	state	NOUN
ftr-316	1133	62	(	(	PUNCT
ftr-316	1133	63	country	country	NOUN
ftr-316	1133	64	of	of	ADP
ftr-316	1133	65	residence).344	residence).344	NOUN
ftr-316	1133	66	for	for	ADP
ftr-316	1133	67	this	this	DET
ftr-316	1133	68	benefit	benefit	NOUN
ftr-316	1133	69	to	to	PART
ftr-316	1133	70	apply	apply	VERB
ftr-316	1133	71	,	,	PUNCT
ftr-316	1133	72	the	the	DET
ftr-316	1133	73	income	income	NOUN
ftr-316	1133	74	should	should	AUX
ftr-316	1133	75	be	be	AUX
ftr-316	1133	76	derived	derive	VERB
ftr-316	1133	77	from	from	ADP
ftr-316	1133	78	business	business	NOUN
ftr-316	1133	79	other	other	ADJ
ftr-316	1133	80	than	than	ADP
ftr-316	1133	81	making	make	VERB
ftr-316	1133	82	or	or	CCONJ
ftr-316	1133	83	managing	manage	VERB
ftr-316	1133	84	investments	investment	NOUN
ftr-316	1133	85	,	,	PUNCT
ftr-316	1133	86	unless	unless	SCONJ
ftr-316	1133	87	in	in	ADP
ftr-316	1133	88	the	the	DET
ftr-316	1133	89	case	case	NOUN
ftr-316	1133	90	of	of	ADP
ftr-316	1133	91	banking	banking	NOUN
ftr-316	1133	92	,	,	PUNCT
ftr-316	1133	93	insurance	insurance	NOUN
ftr-316	1133	94	,	,	PUNCT
ftr-316	1133	95	or	or	CCONJ
ftr-316	1133	96	securities	security	NOUN
ftr-316	1133	97	activities	activity	NOUN
ftr-316	1133	98	carried	carry	VERB
ftr-316	1133	99	on	on	ADP
ftr-316	1133	100	by	by	ADP
ftr-316	1133	101	a	a	DET
ftr-316	1133	102	bank	bank	NOUN
ftr-316	1133	103	,	,	PUNCT
ftr-316	1133	104	insurance	insurance	NOUN
ftr-316	1133	105	company	company	NOUN
ftr-316	1133	106	,	,	PUNCT
ftr-316	1133	107	or	or	CCONJ
ftr-316	1133	108	registered	register	VERB
ftr-316	1133	109	securities	security	NOUN
ftr-316	1133	110	dealer	dealer	NOUN
ftr-316	1133	111	(	(	PUNCT
ftr-316	1133	112	in	in	ADP
ftr-316	1133	113	which	which	PRON
ftr-316	1133	114	339	339	NUM
ftr-316	1133	115	.	.	PUNCT
ftr-316	1134	1	in	in	ADP
ftr-316	1134	2	conformity	conformity	NOUN
ftr-316	1134	3	with	with	ADP
ftr-316	1134	4	article	article	NOUN
ftr-316	1134	5	24	24	NUM
ftr-316	1134	6	,	,	PUNCT
ftr-316	1134	7	paragraph	paragraph	NOUN
ftr-316	1134	8	2(d)(ii	2(d)(ii	NUM
ftr-316	1134	9	)	)	PUNCT
ftr-316	1134	10	of	of	ADP
ftr-316	1134	11	the	the	DET
ftr-316	1134	12	treaty	treaty	NOUN
ftr-316	1134	13	,	,	PUNCT
ftr-316	1134	14	this	this	DET
ftr-316	1134	15	group	group	NOUN
ftr-316	1134	16	of	of	ADP
ftr-316	1134	17	companies	company	NOUN
ftr-316	1134	18	can	can	AUX
ftr-316	1134	19	include	include	VERB
ftr-316	1134	20	,	,	PUNCT
ftr-316	1134	21	but	but	CCONJ
ftr-316	1134	22	not	not	PART
ftr-316	1134	23	consist	consist	VERB
ftr-316	1134	24	primarily	primarily	ADV
ftr-316	1134	25	of	of	ADP
ftr-316	1134	26	,	,	PUNCT
ftr-316	1134	27	a	a	DET
ftr-316	1134	28	financial	financial	ADJ
ftr-316	1134	29	group	group	NOUN
ftr-316	1134	30	.	.	PUNCT
ftr-316	1135	1	chile	chile	PROPN
ftr-316	1135	2	-	-	PUNCT
ftr-316	1135	3	u.s	u.s	PROPN
ftr-316	1135	4	.	.	PROPN
ftr-316	1135	5	tax	tax	NOUN
ftr-316	1135	6	treaty	treaty	NOUN
ftr-316	1136	1	,	,	PUNCT
ftr-316	1136	2	supra	supra	PROPN
ftr-316	1136	3	note	note	PROPN
ftr-316	1136	4	36	36	NUM
ftr-316	1136	5	,	,	PUNCT
ftr-316	1136	6	art	art	NOUN
ftr-316	1136	7	.	.	PUNCT
ftr-316	1137	1	24	24	NUM
ftr-316	1137	2	,	,	PUNCT
ftr-316	1137	3	¶	¶	NOUN
ftr-316	1137	4	2	2	NUM
ftr-316	1137	5	(	(	PUNCT
ftr-316	1137	6	d)(i	d)(i	PROPN
ftr-316	1137	7	)	)	PUNCT
ftr-316	1137	8	.	.	PUNCT
ftr-316	1138	1	340	340	NUM
ftr-316	1138	2	.	.	PUNCT
ftr-316	1139	1	chile	chile	PROPN
ftr-316	1139	2	-	-	PUNCT
ftr-316	1139	3	u.s	u.s	PROPN
ftr-316	1139	4	.	.	PROPN
ftr-316	1139	5	tax	tax	NOUN
ftr-316	1139	6	treaty	treaty	NOUN
ftr-316	1140	1	,	,	PUNCT
ftr-316	1140	2	supra	supra	PROPN
ftr-316	1140	3	note	note	PROPN
ftr-316	1140	4	36	36	NUM
ftr-316	1140	5	,	,	PUNCT
ftr-316	1140	6	art	art	NOUN
ftr-316	1140	7	.	.	PUNCT
ftr-316	1141	1	24	24	NUM
ftr-316	1141	2	,	,	PUNCT
ftr-316	1141	3	¶	¶	NOUN
ftr-316	1141	4	2(d	2(d	NUM
ftr-316	1141	5	)	)	PUNCT
ftr-316	1141	6	.	.	PUNCT
ftr-316	1142	1	341	341	NUM
ftr-316	1142	2	.	.	X
ftr-316	1142	3	bittker	bittker	PROPN
ftr-316	1142	4	&	&	CCONJ
ftr-316	1142	5	lokken	lokken	PROPN
ftr-316	1142	6	,	,	PUNCT
ftr-316	1142	7	supra	supra	PROPN
ftr-316	1142	8	note	note	PROPN
ftr-316	1142	9	41	41	NUM
ftr-316	1142	10	,	,	PUNCT
ftr-316	1142	11	¶	¶	NOUN
ftr-316	1142	12	67.3.3	67.3.3	NOUN
ftr-316	1142	13	,	,	PUNCT
ftr-316	1142	14	at	at	ADP
ftr-316	1142	15	67–75	67–75	NUM
ftr-316	1142	16	.	.	PUNCT
ftr-316	1142	17	342	342	NUM
ftr-316	1142	18	.	.	PUNCT
ftr-316	1143	1	in	in	ADP
ftr-316	1143	2	the	the	DET
ftr-316	1143	3	case	case	NOUN
ftr-316	1143	4	of	of	ADP
ftr-316	1143	5	indirect	indirect	ADJ
ftr-316	1143	6	ownership	ownership	NOUN
ftr-316	1143	7	,	,	PUNCT
ftr-316	1143	8	each	each	DET
ftr-316	1143	9	owner	owner	NOUN
ftr-316	1143	10	shall	shall	AUX
ftr-316	1143	11	be	be	AUX
ftr-316	1143	12	considered	consider	VERB
ftr-316	1143	13	a	a	DET
ftr-316	1143	14	resident	resident	NOUN
ftr-316	1143	15	of	of	ADP
ftr-316	1143	16	that	that	DET
ftr-316	1143	17	contracting	contracting	NOUN
ftr-316	1143	18	state	state	NOUN
ftr-316	1143	19	.	.	PUNCT
ftr-316	1144	1	chile	chile	PROPN
ftr-316	1144	2	-	-	PUNCT
ftr-316	1144	3	u.s	u.s	PROPN
ftr-316	1144	4	.	.	PROPN
ftr-316	1144	5	tax	tax	NOUN
ftr-316	1144	6	treaty	treaty	NOUN
ftr-316	1145	1	,	,	PUNCT
ftr-316	1145	2	supra	supra	PROPN
ftr-316	1145	3	note	note	PROPN
ftr-316	1145	4	36	36	NUM
ftr-316	1145	5	,	,	PUNCT
ftr-316	1145	6	art	art	NOUN
ftr-316	1145	7	.	.	PUNCT
ftr-316	1146	1	24	24	NUM
ftr-316	1146	2	,	,	PUNCT
ftr-316	1146	3	¶	¶	NOUN
ftr-316	1146	4	2(g)(i	2(g)(i	NUM
ftr-316	1146	5	)	)	PUNCT
ftr-316	1146	6	.	.	PUNCT
ftr-316	1147	1	343	343	NUM
ftr-316	1147	2	.	.	PUNCT
ftr-316	1148	1	chile	chile	PROPN
ftr-316	1148	2	-	-	PUNCT
ftr-316	1148	3	u.s	u.s	PROPN
ftr-316	1148	4	.	.	PROPN
ftr-316	1148	5	tax	tax	NOUN
ftr-316	1148	6	treaty	treaty	NOUN
ftr-316	1149	1	,	,	PUNCT
ftr-316	1149	2	supra	supra	PROPN
ftr-316	1149	3	note	note	PROPN
ftr-316	1149	4	36	36	NUM
ftr-316	1149	5	,	,	PUNCT
ftr-316	1149	6	art	art	NOUN
ftr-316	1149	7	.	.	PUNCT
ftr-316	1150	1	24	24	NUM
ftr-316	1150	2	,	,	PUNCT
ftr-316	1150	3	¶	¶	NOUN
ftr-316	1150	4	2(g)(ii	2(g)(ii	NUM
ftr-316	1150	5	)	)	PUNCT
ftr-316	1150	6	.	.	PUNCT
ftr-316	1151	1	344	344	NUM
ftr-316	1151	2	.	.	PUNCT
ftr-316	1152	1	for	for	ADP
ftr-316	1152	2	these	these	DET
ftr-316	1152	3	purposes	purpose	NOUN
ftr-316	1152	4	,	,	PUNCT
ftr-316	1152	5	article	article	NOUN
ftr-316	1152	6	24	24	NUM
ftr-316	1152	7	,	,	PUNCT
ftr-316	1152	8	paragraph	paragraph	NOUN
ftr-316	1152	9	3(c	3(c	NUM
ftr-316	1152	10	)	)	PUNCT
ftr-316	1152	11	sets	set	VERB
ftr-316	1152	12	forth	forth	ADV
ftr-316	1152	13	that	that	SCONJ
ftr-316	1152	14	“	"	PUNCT
ftr-316	1152	15	activities	activity	NOUN
ftr-316	1152	16	conducted	conduct	VERB
ftr-316	1152	17	by	by	ADP
ftr-316	1152	18	persons	person	NOUN
ftr-316	1152	19	connected	connect	VERB
ftr-316	1152	20	to	to	ADP
ftr-316	1152	21	a	a	DET
ftr-316	1152	22	person	person	NOUN
ftr-316	1152	23	shall	shall	AUX
ftr-316	1152	24	be	be	AUX
ftr-316	1152	25	deemed	deem	VERB
ftr-316	1152	26	to	to	PART
ftr-316	1152	27	be	be	AUX
ftr-316	1152	28	conducted	conduct	VERB
ftr-316	1152	29	by	by	ADP
ftr-316	1152	30	such	such	ADJ
ftr-316	1152	31	person	person	NOUN
ftr-316	1152	32	.	.	PUNCT
ftr-316	1152	33	”	"	PUNCT
ftr-316	1153	1	the	the	DET
ftr-316	1153	2	concept	concept	NOUN
ftr-316	1153	3	of	of	ADP
ftr-316	1153	4	connected	connected	ADJ
ftr-316	1153	5	persons	person	NOUN
ftr-316	1153	6	includes	include	VERB
ftr-316	1153	7	interests	interest	NOUN
ftr-316	1153	8	equal	equal	ADJ
ftr-316	1153	9	to	to	ADP
ftr-316	1153	10	or	or	CCONJ
ftr-316	1153	11	greater	great	ADJ
ftr-316	1153	12	than	than	ADP
ftr-316	1153	13	50	50	NUM
ftr-316	1153	14	percent	percent	NOUN
ftr-316	1153	15	of	of	ADP
ftr-316	1153	16	the	the	DET
ftr-316	1153	17	beneficial	beneficial	ADJ
ftr-316	1153	18	interest	interest	NOUN
ftr-316	1153	19	of	of	ADP
ftr-316	1153	20	one	one	NUM
ftr-316	1153	21	company	company	NOUN
ftr-316	1153	22	in	in	ADP
ftr-316	1153	23	another	another	PRON
ftr-316	1153	24	,	,	PUNCT
ftr-316	1153	25	or	or	CCONJ
ftr-316	1153	26	“	"	PUNCT
ftr-316	1153	27	if	if	SCONJ
ftr-316	1153	28	,	,	PUNCT
ftr-316	1153	29	based	base	VERB
ftr-316	1153	30	on	on	ADP
ftr-316	1153	31	all	all	DET
ftr-316	1153	32	the	the	DET
ftr-316	1153	33	relevant	relevant	ADJ
ftr-316	1153	34	facts	fact	NOUN
ftr-316	1153	35	and	and	CCONJ
ftr-316	1153	36	circumstances	circumstance	NOUN
ftr-316	1153	37	,	,	PUNCT
ftr-316	1153	38	one	one	NUM
ftr-316	1153	39	person	person	NOUN
ftr-316	1153	40	has	have	VERB
ftr-316	1153	41	control	control	NOUN
ftr-316	1153	42	of	of	ADP
ftr-316	1153	43	the	the	DET
ftr-316	1153	44	other	other	ADJ
ftr-316	1153	45	or	or	CCONJ
ftr-316	1153	46	both	both	PRON
ftr-316	1153	47	are	be	AUX
ftr-316	1153	48	under	under	ADP
ftr-316	1153	49	the	the	DET
ftr-316	1153	50	control	control	NOUN
ftr-316	1153	51	of	of	ADP
ftr-316	1153	52	the	the	DET
ftr-316	1153	53	same	same	ADJ
ftr-316	1153	54	person	person	NOUN
ftr-316	1153	55	or	or	CCONJ
ftr-316	1153	56	persons	person	NOUN
ftr-316	1153	57	.	.	PUNCT
ftr-316	1153	58	”	"	PUNCT
ftr-316	1154	1	chile	chile	PROPN
ftr-316	1154	2	-	-	PUNCT
ftr-316	1154	3	u.s	u.s	PROPN
ftr-316	1154	4	.	.	PROPN
ftr-316	1154	5	tax	tax	NOUN
ftr-316	1154	6	treaty	treaty	NOUN
ftr-316	1155	1	,	,	PUNCT
ftr-316	1155	2	supra	supra	PROPN
ftr-316	1155	3	note	note	PROPN
ftr-316	1155	4	36	36	NUM
ftr-316	1155	5	,	,	PUNCT
ftr-316	1155	6	art	art	NOUN
ftr-316	1155	7	.	.	PUNCT
ftr-316	1156	1	24	24	NUM
ftr-316	1156	2	,	,	PUNCT
ftr-316	1156	3	¶	¶	NOUN
ftr-316	1156	4	3(c	3(c	NUM
ftr-316	1156	5	)	)	PUNCT
ftr-316	1156	6	.	.	PUNCT
ftr-316	1157	1	96	96	NUM
ftr-316	1157	2	florida	florida	PROPN
ftr-316	1157	3	tax	tax	NOUN
ftr-316	1157	4	review	review	NOUN
ftr-316	1157	5	[	[	X
ftr-316	1157	6	vol.13:2	vol.13:2	NOUN
ftr-316	1157	7	case	case	NOUN
ftr-316	1157	8	such	such	ADJ
ftr-316	1157	9	activities	activity	NOUN
ftr-316	1157	10	are	be	AUX
ftr-316	1157	11	accepted	accept	VERB
ftr-316	1157	12	)	)	PUNCT
ftr-316	1157	13	.	.	PUNCT
ftr-316	1158	1	furthermore	furthermore	ADV
ftr-316	1158	2	,	,	PUNCT
ftr-316	1158	3	active	active	ADJ
ftr-316	1158	4	development	development	NOUN
ftr-316	1158	5	of	of	ADP
ftr-316	1158	6	a	a	DET
ftr-316	1158	7	trade	trade	NOUN
ftr-316	1158	8	or	or	CCONJ
ftr-316	1158	9	business	business	NOUN
ftr-316	1158	10	in	in	ADP
ftr-316	1158	11	the	the	DET
ftr-316	1158	12	country	country	NOUN
ftr-316	1158	13	of	of	ADP
ftr-316	1158	14	residence	residence	NOUN
ftr-316	1158	15	should	should	AUX
ftr-316	1158	16	be	be	AUX
ftr-316	1158	17	“	"	PUNCT
ftr-316	1158	18	substantial	substantial	ADJ
ftr-316	1158	19	”	"	PUNCT
ftr-316	1158	20	with	with	ADP
ftr-316	1158	21	respect	respect	NOUN
ftr-316	1158	22	to	to	ADP
ftr-316	1158	23	the	the	DET
ftr-316	1158	24	source	source	NOUN
ftr-316	1158	25	country	country	NOUN
ftr-316	1158	26	activity.345	activity.345	NOUN
ftr-316	1158	27	to	to	PART
ftr-316	1158	28	determine	determine	VERB
ftr-316	1158	29	whether	whether	SCONJ
ftr-316	1158	30	an	an	DET
ftr-316	1158	31	activity	activity	NOUN
ftr-316	1158	32	or	or	CCONJ
ftr-316	1158	33	business	business	NOUN
ftr-316	1158	34	is	be	AUX
ftr-316	1158	35	substantial	substantial	ADJ
ftr-316	1158	36	,	,	PUNCT
ftr-316	1158	37	all	all	DET
ftr-316	1158	38	the	the	DET
ftr-316	1158	39	facts	fact	NOUN
ftr-316	1158	40	and	and	CCONJ
ftr-316	1158	41	circumstances	circumstance	NOUN
ftr-316	1158	42	related	relate	VERB
ftr-316	1158	43	to	to	ADP
ftr-316	1158	44	that	that	DET
ftr-316	1158	45	activity	activity	NOUN
ftr-316	1158	46	or	or	CCONJ
ftr-316	1158	47	business	business	NOUN
ftr-316	1158	48	shall	shall	AUX
ftr-316	1158	49	be	be	AUX
ftr-316	1158	50	analyzed.346	analyzed.346	ADJ
ftr-316	1158	51	i	i	NOUN
ftr-316	1158	52	)	)	PUNCT
ftr-316	1158	53	a	a	DET
ftr-316	1158	54	person	person	NOUN
ftr-316	1158	55	who	who	PRON
ftr-316	1158	56	does	do	AUX
ftr-316	1158	57	not	not	PART
ftr-316	1158	58	meet	meet	VERB
ftr-316	1158	59	any	any	PRON
ftr-316	1158	60	of	of	ADP
ftr-316	1158	61	the	the	DET
ftr-316	1158	62	conditions	condition	NOUN
ftr-316	1158	63	in	in	ADP
ftr-316	1158	64	paragraphs	paragraph	NOUN
ftr-316	1158	65	a	a	PRON
ftr-316	1158	66	)	)	PUNCT
ftr-316	1158	67	to	to	ADP
ftr-316	1158	68	g	g	NOUN
ftr-316	1158	69	)	)	PUNCT
ftr-316	1158	70	for	for	ADP
ftr-316	1158	71	qualifying	qualify	VERB
ftr-316	1158	72	as	as	ADP
ftr-316	1158	73	a	a	DET
ftr-316	1158	74	beneficiary	beneficiary	NOUN
ftr-316	1158	75	of	of	ADP
ftr-316	1158	76	the	the	DET
ftr-316	1158	77	treaty	treaty	NOUN
ftr-316	1158	78	and	and	CCONJ
ftr-316	1158	79	does	do	AUX
ftr-316	1158	80	not	not	PART
ftr-316	1158	81	satisfy	satisfy	VERB
ftr-316	1158	82	the	the	DET
ftr-316	1158	83	requirements	requirement	NOUN
ftr-316	1158	84	of	of	ADP
ftr-316	1158	85	paragraph	paragraph	NOUN
ftr-316	1158	86	h	h	NOUN
ftr-316	1158	87	)	)	PUNCT
ftr-316	1158	88	for	for	ADP
ftr-316	1158	89	a	a	DET
ftr-316	1158	90	given	give	VERB
ftr-316	1158	91	item	item	NOUN
ftr-316	1158	92	of	of	ADP
ftr-316	1158	93	income	income	NOUN
ftr-316	1158	94	to	to	PART
ftr-316	1158	95	be	be	AUX
ftr-316	1158	96	entitled	entitle	VERB
ftr-316	1158	97	to	to	PART
ftr-316	1158	98	receive	receive	VERB
ftr-316	1158	99	the	the	DET
ftr-316	1158	100	benefits	benefit	NOUN
ftr-316	1158	101	of	of	ADP
ftr-316	1158	102	the	the	DET
ftr-316	1158	103	convention	convention	NOUN
ftr-316	1158	104	can	can	AUX
ftr-316	1158	105	be	be	AUX
ftr-316	1158	106	a	a	DET
ftr-316	1158	107	beneficiary	beneficiary	NOUN
ftr-316	1158	108	if	if	SCONJ
ftr-316	1158	109	the	the	DET
ftr-316	1158	110	competent	competent	ADJ
ftr-316	1158	111	authority	authority	NOUN
ftr-316	1158	112	of	of	ADP
ftr-316	1158	113	the	the	DET
ftr-316	1158	114	other	other	ADJ
ftr-316	1158	115	contracting	contracting	NOUN
ftr-316	1158	116	state	state	NOUN
ftr-316	1158	117	decides	decide	VERB
ftr-316	1158	118	to	to	PART
ftr-316	1158	119	grant	grant	VERB
ftr-316	1158	120	it	it	PRON
ftr-316	1158	121	these	these	DET
ftr-316	1158	122	benefits.347	benefits.347	ADJ
ftr-316	1158	123	for	for	ADP
ftr-316	1158	124	these	these	DET
ftr-316	1158	125	purposes	purpose	NOUN
ftr-316	1158	126	,	,	PUNCT
ftr-316	1158	127	the	the	DET
ftr-316	1158	128	authority	authority	NOUN
ftr-316	1158	129	shall	shall	AUX
ftr-316	1158	130	consider	consider	VERB
ftr-316	1158	131	whether	whether	SCONJ
ftr-316	1158	132	one	one	NUM
ftr-316	1158	133	of	of	ADP
ftr-316	1158	134	the	the	DET
ftr-316	1158	135	main	main	ADJ
ftr-316	1158	136	purposes	purpose	NOUN
ftr-316	1158	137	for	for	ADP
ftr-316	1158	138	acquiring	acquire	VERB
ftr-316	1158	139	or	or	CCONJ
ftr-316	1158	140	maintaining	maintain	VERB
ftr-316	1158	141	such	such	ADJ
ftr-316	1158	142	person	person	NOUN
ftr-316	1158	143	or	or	CCONJ
ftr-316	1158	144	of	of	ADP
ftr-316	1158	145	its	its	PRON
ftr-316	1158	146	business	business	NOUN
ftr-316	1158	147	operations	operation	NOUN
ftr-316	1158	148	is	be	AUX
ftr-316	1158	149	to	to	PART
ftr-316	1158	150	obtain	obtain	VERB
ftr-316	1158	151	benefits	benefit	NOUN
ftr-316	1158	152	under	under	ADP
ftr-316	1158	153	this	this	DET
ftr-316	1158	154	treaty.348	treaty.348	NOUN
ftr-316	1158	155	a	a	DET
ftr-316	1158	156	taxpayer	taxpayer	NOUN
ftr-316	1158	157	is	be	AUX
ftr-316	1158	158	also	also	ADV
ftr-316	1158	159	entitled	entitle	VERB
ftr-316	1158	160	to	to	PART
ftr-316	1158	161	present	present	VERB
ftr-316	1158	162	his	his	PRON
ftr-316	1158	163	case	case	NOUN
ftr-316	1158	164	to	to	ADP
ftr-316	1158	165	the	the	DET
ftr-316	1158	166	relevant	relevant	ADJ
ftr-316	1158	167	competent	competent	ADJ
ftr-316	1158	168	authority	authority	NOUN
ftr-316	1158	169	for	for	ADP
ftr-316	1158	170	an	an	DET
ftr-316	1158	171	advance	advance	NOUN
ftr-316	1158	172	determination	determination	NOUN
ftr-316	1158	173	based	base	VERB
ftr-316	1158	174	on	on	ADP
ftr-316	1158	175	the	the	DET
ftr-316	1158	176	facts.349	facts.349	NOUN
ftr-316	1158	177	lastly	lastly	ADV
ftr-316	1158	178	,	,	PUNCT
ftr-316	1158	179	paragraph	paragraph	NOUN
ftr-316	1158	180	5	5	NUM
ftr-316	1158	181	of	of	ADP
ftr-316	1158	182	article	article	NOUN
ftr-316	1158	183	24	24	NUM
ftr-316	1158	184	of	of	ADP
ftr-316	1158	185	the	the	DET
ftr-316	1158	186	treaty	treaty	NOUN
ftr-316	1158	187	sets	set	VERB
ftr-316	1158	188	forth	forth	ADV
ftr-316	1158	189	that	that	SCONJ
ftr-316	1158	190	income	income	NOUN
ftr-316	1158	191	obtained	obtain	VERB
ftr-316	1158	192	in	in	ADP
ftr-316	1158	193	the	the	DET
ftr-316	1158	194	source	source	NOUN
ftr-316	1158	195	country	country	NOUN
ftr-316	1158	196	that	that	PRON
ftr-316	1158	197	is	be	AUX
ftr-316	1158	198	attributable	attributable	ADJ
ftr-316	1158	199	to	to	ADP
ftr-316	1158	200	a	a	DET
ftr-316	1158	201	permanent	permanent	ADJ
ftr-316	1158	202	establishment	establishment	NOUN
ftr-316	1158	203	in	in	ADP
ftr-316	1158	204	a	a	DET
ftr-316	1158	205	third	third	ADJ
ftr-316	1158	206	country	country	NOUN
ftr-316	1158	207	shall	shall	AUX
ftr-316	1158	208	not	not	PART
ftr-316	1158	209	be	be	AUX
ftr-316	1158	210	entitled	entitle	VERB
ftr-316	1158	211	to	to	PART
ftr-316	1158	212	receive	receive	VERB
ftr-316	1158	213	the	the	DET
ftr-316	1158	214	benefits	benefit	NOUN
ftr-316	1158	215	of	of	ADP
ftr-316	1158	216	this	this	DET
ftr-316	1158	217	convention.350	convention.350	PROPN
ftr-316	1158	218	this	this	PRON
ftr-316	1158	219	holds	hold	VERB
ftr-316	1158	220	true	true	ADJ
ftr-316	1158	221	as	as	ADV
ftr-316	1158	222	long	long	ADV
ftr-316	1158	223	as	as	SCONJ
ftr-316	1158	224	the	the	DET
ftr-316	1158	225	tax	tax	NOUN
ftr-316	1158	226	paid	pay	VERB
ftr-316	1158	227	for	for	ADP
ftr-316	1158	228	that	that	DET
ftr-316	1158	229	income	income	NOUN
ftr-316	1158	230	in	in	ADP
ftr-316	1158	231	the	the	DET
ftr-316	1158	232	country	country	NOUN
ftr-316	1158	233	of	of	ADP
ftr-316	1158	234	residence	residence	NOUN
ftr-316	1158	235	of	of	ADP
ftr-316	1158	236	the	the	DET
ftr-316	1158	237	pe	pe	PROPN
ftr-316	1158	238	’s	’s	NOUN
ftr-316	1158	239	parent	parent	NOUN
ftr-316	1158	240	company	company	NOUN
ftr-316	1158	241	plus	plus	CCONJ
ftr-316	1158	242	the	the	DET
ftr-316	1158	243	tax	tax	NOUN
ftr-316	1158	244	paid	pay	VERB
ftr-316	1158	245	in	in	ADP
ftr-316	1158	246	the	the	DET
ftr-316	1158	247	third	third	ADJ
ftr-316	1158	248	country	country	NOUN
ftr-316	1158	249	is	be	AUX
ftr-316	1158	250	less	less	ADJ
ftr-316	1158	251	than	than	ADP
ftr-316	1158	252	60	60	NUM
ftr-316	1158	253	percent	percent	NOUN
ftr-316	1158	254	of	of	ADP
ftr-316	1158	255	the	the	DET
ftr-316	1158	256	tax	tax	NOUN
ftr-316	1158	257	that	that	PRON
ftr-316	1158	258	would	would	AUX
ftr-316	1158	259	have	have	AUX
ftr-316	1158	260	been	be	AUX
ftr-316	1158	261	paid	pay	VERB
ftr-316	1158	262	in	in	ADP
ftr-316	1158	263	the	the	DET
ftr-316	1158	264	country	country	NOUN
ftr-316	1158	265	of	of	ADP
ftr-316	1158	266	residence	residence	NOUN
ftr-316	1158	267	if	if	SCONJ
ftr-316	1158	268	the	the	DET
ftr-316	1158	269	income	income	NOUN
ftr-316	1158	270	had	have	AUX
ftr-316	1158	271	been	be	AUX
ftr-316	1158	272	obtained	obtain	VERB
ftr-316	1158	273	in	in	ADP
ftr-316	1158	274	that	that	DET
ftr-316	1158	275	country.351	country.351	NOUN
ftr-316	1158	276	dividends	dividend	NOUN
ftr-316	1158	277	,	,	PUNCT
ftr-316	1158	278	interest	interest	NOUN
ftr-316	1158	279	,	,	PUNCT
ftr-316	1158	280	and	and	CCONJ
ftr-316	1158	281	royalties	royalty	NOUN
ftr-316	1158	282	in	in	ADP
ftr-316	1158	283	this	this	DET
ftr-316	1158	284	particular	particular	ADJ
ftr-316	1158	285	situation	situation	NOUN
ftr-316	1158	286	shall	shall	AUX
ftr-316	1158	287	be	be	AUX
ftr-316	1158	288	taxed	tax	VERB
ftr-316	1158	289	in	in	ADP
ftr-316	1158	290	the	the	DET
ftr-316	1158	291	source	source	NOUN
ftr-316	1158	292	country	country	NOUN
ftr-316	1158	293	,	,	PUNCT
ftr-316	1158	294	but	but	CCONJ
ftr-316	1158	295	the	the	DET
ftr-316	1158	296	rate	rate	NOUN
ftr-316	1158	297	shall	shall	AUX
ftr-316	1158	298	not	not	PART
ftr-316	1158	299	exceed	exceed	VERB
ftr-316	1158	300	15	15	NUM
ftr-316	1158	301	percent	percent	NOUN
ftr-316	1158	302	of	of	ADP
ftr-316	1158	303	the	the	DET
ftr-316	1158	304	gross	gross	ADJ
ftr-316	1158	305	amount	amount	NOUN
ftr-316	1158	306	paid	pay	VERB
ftr-316	1158	307	.	.	PUNCT
ftr-316	1159	1	any	any	DET
ftr-316	1159	2	other	other	ADJ
ftr-316	1159	3	income	income	NOUN
ftr-316	1159	4	shall	shall	AUX
ftr-316	1159	5	be	be	AUX
ftr-316	1159	6	subject	subject	ADJ
ftr-316	1159	7	to	to	ADP
ftr-316	1159	8	general	general	ADJ
ftr-316	1159	9	taxation	taxation	NOUN
ftr-316	1159	10	rules	rule	NOUN
ftr-316	1159	11	under	under	ADP
ftr-316	1159	12	domestic	domestic	ADJ
ftr-316	1159	13	law.352	law.352	NOUN
ftr-316	1159	14	this	this	DET
ftr-316	1159	15	latter	latter	ADJ
ftr-316	1159	16	rule	rule	NOUN
ftr-316	1159	17	should	should	AUX
ftr-316	1159	18	be	be	AUX
ftr-316	1159	19	carefully	carefully	ADV
ftr-316	1159	20	studied	study	VERB
ftr-316	1159	21	in	in	ADP
ftr-316	1159	22	the	the	DET
ftr-316	1159	23	case	case	NOUN
ftr-316	1159	24	of	of	ADP
ftr-316	1159	25	dividends	dividend	NOUN
ftr-316	1159	26	since	since	SCONJ
ftr-316	1159	27	this	this	DET
ftr-316	1159	28	provision	provision	NOUN
ftr-316	1159	29	could	could	AUX
ftr-316	1159	30	conflict	conflict	VERB
ftr-316	1159	31	with	with	ADP
ftr-316	1159	32	paragraph	paragraph	NOUN
ftr-316	1159	33	12	12	NUM
ftr-316	1159	34	of	of	ADP
ftr-316	1159	35	the	the	DET
ftr-316	1159	36	treaty	treaty	NOUN
ftr-316	1159	37	’s	’s	PART
ftr-316	1159	38	protocol	protocol	NOUN
ftr-316	1159	39	,	,	PUNCT
ftr-316	1159	40	which	which	PRON
ftr-316	1159	41	establishes	establish	VERB
ftr-316	1159	42	that	that	SCONJ
ftr-316	1159	43	paragraphs	paragraph	NOUN
ftr-316	1159	44	2	2	NUM
ftr-316	1159	45	,	,	PUNCT
ftr-316	1159	46	3	3	NUM
ftr-316	1159	47	,	,	PUNCT
ftr-316	1159	48	7	7	NUM
ftr-316	1159	49	,	,	PUNCT
ftr-316	1159	50	and	and	CCONJ
ftr-316	1159	51	8	8	NUM
ftr-316	1159	52	of	of	ADP
ftr-316	1159	53	article	article	NOUN
ftr-316	1159	54	10	10	NUM
ftr-316	1159	55	do	do	AUX
ftr-316	1159	56	not	not	PART
ftr-316	1159	57	limit	limit	VERB
ftr-316	1159	58	the	the	DET
ftr-316	1159	59	application	application	NOUN
ftr-316	1159	60	of	of	ADP
ftr-316	1159	61	the	the	DET
ftr-316	1159	62	additional	additional	ADJ
ftr-316	1159	63	tax	tax	NOUN
ftr-316	1159	64	(	(	PUNCT
ftr-316	1159	65	withholding	withholding	NOUN
ftr-316	1159	66	tax	tax	NOUN
ftr-316	1159	67	)	)	PUNCT
ftr-316	1159	68	to	to	ADP
ftr-316	1159	69	the	the	DET
ftr-316	1159	70	extent	extent	NOUN
ftr-316	1159	71	that	that	SCONJ
ftr-316	1159	72	,	,	PUNCT
ftr-316	1159	73	in	in	ADP
ftr-316	1159	74	accordance	accordance	NOUN
ftr-316	1159	75	with	with	ADP
ftr-316	1159	76	chilean	chilean	ADJ
ftr-316	1159	77	domestic	domestic	ADJ
ftr-316	1159	78	law	law	NOUN
ftr-316	1159	79	,	,	PUNCT
ftr-316	1159	80	first	first	ADJ
ftr-316	1159	81	category	category	NOUN
ftr-316	1159	82	tax	tax	NOUN
ftr-316	1159	83	is	be	AUX
ftr-316	1159	84	fully	fully	ADV
ftr-316	1159	85	345	345	NUM
ftr-316	1159	86	.	.	PUNCT
ftr-316	1160	1	chile	chile	PROPN
ftr-316	1160	2	-	-	PUNCT
ftr-316	1160	3	u.s	u.s	PROPN
ftr-316	1160	4	.	.	PROPN
ftr-316	1160	5	tax	tax	NOUN
ftr-316	1160	6	treaty	treaty	NOUN
ftr-316	1161	1	,	,	PUNCT
ftr-316	1161	2	supra	supra	PROPN
ftr-316	1161	3	note	note	PROPN
ftr-316	1161	4	36	36	NUM
ftr-316	1161	5	,	,	PUNCT
ftr-316	1161	6	art	art	NOUN
ftr-316	1161	7	.	.	PUNCT
ftr-316	1162	1	24	24	NUM
ftr-316	1162	2	,	,	PUNCT
ftr-316	1162	3	¶	¶	NOUN
ftr-316	1162	4	3(b	3(b	NUM
ftr-316	1162	5	)	)	PUNCT
ftr-316	1162	6	.	.	PUNCT
ftr-316	1163	1	346	346	NUM
ftr-316	1163	2	.	.	PUNCT
ftr-316	1163	3	special	special	ADJ
ftr-316	1163	4	attention	attention	NOUN
ftr-316	1163	5	should	should	AUX
ftr-316	1163	6	be	be	AUX
ftr-316	1163	7	given	give	VERB
ftr-316	1163	8	to	to	ADP
ftr-316	1163	9	the	the	DET
ftr-316	1163	10	relative	relative	ADJ
ftr-316	1163	11	size	size	NOUN
ftr-316	1163	12	of	of	ADP
ftr-316	1163	13	the	the	DET
ftr-316	1163	14	economies	economy	NOUN
ftr-316	1163	15	of	of	ADP
ftr-316	1163	16	the	the	DET
ftr-316	1163	17	contracting	contracting	NOUN
ftr-316	1163	18	states	state	NOUN
ftr-316	1163	19	.	.	PUNCT
ftr-316	1164	1	u.s	u.s	PROPN
ftr-316	1164	2	.	.	PROPN
ftr-316	1164	3	2006	2006	NUM
ftr-316	1164	4	model	model	NOUN
ftr-316	1164	5	technical	technical	ADJ
ftr-316	1164	6	explanations	explanation	NOUN
ftr-316	1164	7	,	,	PUNCT
ftr-316	1164	8	supra	supra	PROPN
ftr-316	1164	9	note	note	PROPN
ftr-316	1164	10	119	119	NUM
ftr-316	1164	11	,	,	PUNCT
ftr-316	1164	12	art	art	NOUN
ftr-316	1164	13	.	.	PUNCT
ftr-316	1165	1	22	22	NUM
ftr-316	1165	2	,	,	PUNCT
ftr-316	1165	3	¶	¶	NOUN
ftr-316	1165	4	3	3	NUM
ftr-316	1165	5	.	.	NOUN
ftr-316	1165	6	347	347	NUM
ftr-316	1165	7	.	.	PUNCT
ftr-316	1166	1	chile	chile	PROPN
ftr-316	1166	2	-	-	PUNCT
ftr-316	1166	3	u.s	u.s	PROPN
ftr-316	1166	4	.	.	PROPN
ftr-316	1166	5	tax	tax	NOUN
ftr-316	1166	6	treaty	treaty	NOUN
ftr-316	1167	1	,	,	PUNCT
ftr-316	1167	2	supra	supra	PROPN
ftr-316	1167	3	note	note	PROPN
ftr-316	1167	4	36	36	NUM
ftr-316	1167	5	,	,	PUNCT
ftr-316	1167	6	art	art	NOUN
ftr-316	1167	7	.	.	PUNCT
ftr-316	1168	1	24	24	NUM
ftr-316	1168	2	,	,	PUNCT
ftr-316	1168	3	¶	¶	NOUN
ftr-316	1168	4	4	4	NUM
ftr-316	1168	5	.	.	NOUN
ftr-316	1168	6	348	348	NUM
ftr-316	1168	7	.	.	PUNCT
ftr-316	1169	1	i	i	PRON
ftr-316	1169	2	d.	d.	PROPN
ftr-316	1169	3	349	349	NUM
ftr-316	1169	4	.	.	PUNCT
ftr-316	1170	1	u.s	u.s	PROPN
ftr-316	1170	2	.	.	PROPN
ftr-316	1170	3	2006	2006	NUM
ftr-316	1170	4	model	model	NOUN
ftr-316	1170	5	technical	technical	ADJ
ftr-316	1170	6	explanations	explanation	NOUN
ftr-316	1170	7	,	,	PUNCT
ftr-316	1170	8	supra	supra	PROPN
ftr-316	1170	9	note	note	PROPN
ftr-316	1170	10	119	119	NUM
ftr-316	1170	11	,	,	PUNCT
ftr-316	1170	12	art	art	NOUN
ftr-316	1170	13	.	.	PUNCT
ftr-316	1171	1	22	22	NUM
ftr-316	1171	2	,	,	PUNCT
ftr-316	1171	3	¶	¶	NOUN
ftr-316	1171	4	4	4	NUM
ftr-316	1171	5	.	.	NOUN
ftr-316	1171	6	350	350	NUM
ftr-316	1171	7	.	.	PUNCT
ftr-316	1172	1	chile	chile	PROPN
ftr-316	1172	2	-	-	PUNCT
ftr-316	1172	3	u.s	u.s	PROPN
ftr-316	1172	4	.	.	PROPN
ftr-316	1172	5	tax	tax	NOUN
ftr-316	1172	6	treaty	treaty	NOUN
ftr-316	1173	1	,	,	PUNCT
ftr-316	1173	2	supra	supra	PROPN
ftr-316	1173	3	note	note	PROPN
ftr-316	1173	4	36	36	NUM
ftr-316	1173	5	,	,	PUNCT
ftr-316	1173	6	art	art	NOUN
ftr-316	1173	7	.	.	PUNCT
ftr-316	1174	1	24	24	NUM
ftr-316	1174	2	,	,	PUNCT
ftr-316	1174	3	¶	¶	NOUN
ftr-316	1174	4	5	5	NUM
ftr-316	1174	5	.	.	SYM
ftr-316	1174	6	351	351	NUM
ftr-316	1174	7	.	.	PUNCT
ftr-316	1175	1	i	i	PRON
ftr-316	1175	2	d.	d.	PROPN
ftr-316	1175	3	352	352	NUM
ftr-316	1175	4	.	.	PUNCT
ftr-316	1176	1	i	i	PRON
ftr-316	1176	2	d.	d.	PROPN
ftr-316	1176	3	2012	2012	NUM
ftr-316	1176	4	]	]	X
ftr-316	1176	5	u.s	u.s	PROPN
ftr-316	1176	6	.	.	PROPN
ftr-316	1176	7	and	and	CCONJ
ftr-316	1176	8	chile	chile	PROPN
ftr-316	1176	9	tax	tax	NOUN
ftr-316	1176	10	treaty	treaty	NOUN
ftr-316	1176	11	97	97	NUM
ftr-316	1176	12	deductible	deductible	ADJ
ftr-316	1176	13	when	when	SCONJ
ftr-316	1176	14	calculating	calculate	VERB
ftr-316	1176	15	additional	additional	ADJ
ftr-316	1176	16	tax	tax	NOUN
ftr-316	1176	17	payable	payable	NOUN
ftr-316	1176	18	.	.	PUNCT
ftr-316	1177	1	the	the	DET
ftr-316	1177	2	problem	problem	NOUN
ftr-316	1177	3	arises	arise	VERB
ftr-316	1177	4	since	since	SCONJ
ftr-316	1177	5	paragraph	paragraph	NOUN
ftr-316	1177	6	5	5	NUM
ftr-316	1177	7	of	of	ADP
ftr-316	1177	8	article	article	NOUN
ftr-316	1177	9	24	24	NUM
ftr-316	1177	10	is	be	AUX
ftr-316	1177	11	not	not	PART
ftr-316	1177	12	expressly	expressly	ADV
ftr-316	1177	13	included	include	VERB
ftr-316	1177	14	in	in	ADP
ftr-316	1177	15	paragraph	paragraph	NOUN
ftr-316	1177	16	12	12	NUM
ftr-316	1177	17	of	of	ADP
ftr-316	1177	18	the	the	DET
ftr-316	1177	19	protocol	protocol	NOUN
ftr-316	1177	20	;	;	PUNCT
ftr-316	1177	21	hence	hence	ADV
ftr-316	1177	22	,	,	PUNCT
ftr-316	1177	23	chile	chile	PROPN
ftr-316	1177	24	shall	shall	AUX
ftr-316	1177	25	be	be	AUX
ftr-316	1177	26	obligated	obligate	VERB
ftr-316	1177	27	to	to	PART
ftr-316	1177	28	decrease	decrease	VERB
ftr-316	1177	29	its	its	PRON
ftr-316	1177	30	additional	additional	ADJ
ftr-316	1177	31	tax	tax	NOUN
ftr-316	1177	32	from	from	ADP
ftr-316	1177	33	35	35	NUM
ftr-316	1177	34	percent	percent	NOUN
ftr-316	1177	35	to	to	ADP
ftr-316	1177	36	15	15	NUM
ftr-316	1177	37	percent	percent	NOUN
ftr-316	1177	38	in	in	ADP
ftr-316	1177	39	this	this	DET
ftr-316	1177	40	case	case	NOUN
ftr-316	1177	41	.	.	PUNCT
ftr-316	1178	1	this	this	DET
ftr-316	1178	2	unintended	unintended	ADJ
ftr-316	1178	3	situation	situation	NOUN
ftr-316	1178	4	will	will	AUX
ftr-316	1178	5	be	be	AUX
ftr-316	1178	6	unique	unique	ADJ
ftr-316	1178	7	in	in	ADP
ftr-316	1178	8	chilean	chilean	ADJ
ftr-316	1178	9	tax	tax	NOUN
ftr-316	1178	10	treaty	treaty	NOUN
ftr-316	1178	11	policy	policy	NOUN
ftr-316	1178	12	since	since	SCONJ
ftr-316	1178	13	chile	chile	PROPN
ftr-316	1178	14	has	have	AUX
ftr-316	1178	15	never	never	ADV
ftr-316	1178	16	agreed	agree	VERB
ftr-316	1178	17	to	to	PART
ftr-316	1178	18	decrease	decrease	VERB
ftr-316	1178	19	its	its	PRON
ftr-316	1178	20	tax	tax	NOUN
ftr-316	1178	21	authority	authority	NOUN
ftr-316	1178	22	on	on	ADP
ftr-316	1178	23	dividends	dividend	NOUN
ftr-316	1178	24	because	because	SCONJ
ftr-316	1178	25	,	,	PUNCT
ftr-316	1178	26	as	as	SCONJ
ftr-316	1178	27	mentioned	mention	VERB
ftr-316	1178	28	above	above	ADV
ftr-316	1178	29	,	,	PUNCT
ftr-316	1178	30	it	it	PRON
ftr-316	1178	31	considers	consider	VERB
ftr-316	1178	32	that	that	SCONJ
ftr-316	1178	33	an	an	DET
ftr-316	1178	34	overall	overall	ADJ
ftr-316	1178	35	tax	tax	NOUN
ftr-316	1178	36	burden	burden	NOUN
ftr-316	1178	37	of	of	ADP
ftr-316	1178	38	35	35	NUM
ftr-316	1178	39	percent	percent	NOUN
ftr-316	1178	40	is	be	AUX
ftr-316	1178	41	fair	fair	ADJ
ftr-316	1178	42	enough	enough	ADV
ftr-316	1178	43	for	for	ADP
ftr-316	1178	44	foreign	foreign	ADJ
ftr-316	1178	45	investors	investor	NOUN
ftr-316	1178	46	.	.	PUNCT
ftr-316	1179	1	notwithstanding	notwithstanding	ADV
ftr-316	1179	2	,	,	PUNCT
ftr-316	1179	3	the	the	DET
ftr-316	1179	4	restrictions	restriction	NOUN
ftr-316	1179	5	set	set	VERB
ftr-316	1179	6	forth	forth	ADP
ftr-316	1179	7	in	in	ADP
ftr-316	1179	8	paragraph	paragraph	NOUN
ftr-316	1179	9	5	5	NUM
ftr-316	1179	10	do	do	AUX
ftr-316	1179	11	not	not	PART
ftr-316	1179	12	apply	apply	VERB
ftr-316	1179	13	if	if	SCONJ
ftr-316	1179	14	the	the	DET
ftr-316	1179	15	payments	payment	NOUN
ftr-316	1179	16	are	be	AUX
ftr-316	1179	17	for	for	ADP
ftr-316	1179	18	royalties	royalty	NOUN
ftr-316	1179	19	received	receive	VERB
ftr-316	1179	20	as	as	ADP
ftr-316	1179	21	compensation	compensation	NOUN
ftr-316	1179	22	for	for	ADP
ftr-316	1179	23	the	the	DET
ftr-316	1179	24	use	use	NOUN
ftr-316	1179	25	of	of	ADP
ftr-316	1179	26	intangible	intangible	ADJ
ftr-316	1179	27	property	property	NOUN
ftr-316	1179	28	produced	produce	VERB
ftr-316	1179	29	or	or	CCONJ
ftr-316	1179	30	developed	develop	VERB
ftr-316	1179	31	by	by	ADP
ftr-316	1179	32	the	the	DET
ftr-316	1179	33	pe	pe	PROPN
ftr-316	1179	34	or	or	CCONJ
ftr-316	1179	35	for	for	ADP
ftr-316	1179	36	any	any	DET
ftr-316	1179	37	other	other	ADJ
ftr-316	1179	38	income	income	NOUN
ftr-316	1179	39	derived	derive	VERB
ftr-316	1179	40	in	in	ADP
ftr-316	1179	41	connection	connection	NOUN
ftr-316	1179	42	with	with	ADP
ftr-316	1179	43	,	,	PUNCT
ftr-316	1179	44	or	or	CCONJ
ftr-316	1179	45	incidental	incidental	ADJ
ftr-316	1179	46	to	to	ADP
ftr-316	1179	47	,	,	PUNCT
ftr-316	1179	48	the	the	DET
ftr-316	1179	49	active	active	ADJ
ftr-316	1179	50	development	development	NOUN
ftr-316	1179	51	of	of	ADP
ftr-316	1179	52	a	a	DET
ftr-316	1179	53	trade	trade	NOUN
ftr-316	1179	54	or	or	CCONJ
ftr-316	1179	55	business	business	NOUN
ftr-316	1179	56	by	by	ADP
ftr-316	1179	57	the	the	DET
ftr-316	1179	58	pe	pe	PROPN
ftr-316	1179	59	in	in	ADP
ftr-316	1179	60	the	the	DET
ftr-316	1179	61	third	third	ADJ
ftr-316	1179	62	country.353	country.353	PROPN
ftr-316	1179	63	2	2	NUM
ftr-316	1179	64	.	.	PUNCT
ftr-316	1179	65	effect	effect	NOUN
ftr-316	1179	66	of	of	ADP
ftr-316	1179	67	the	the	DET
ftr-316	1179	68	limitation	limitation	NOUN
ftr-316	1179	69	on	on	ADP
ftr-316	1179	70	benefits	benefit	NOUN
ftr-316	1179	71	clause	clause	NOUN
ftr-316	1179	72	on	on	ADP
ftr-316	1179	73	fdi	fdi	NOUN
ftr-316	1179	74	the	the	DET
ftr-316	1179	75	lob	lob	NOUN
ftr-316	1179	76	clause	clause	NOUN
ftr-316	1179	77	makes	make	VERB
ftr-316	1179	78	significant	significant	ADJ
ftr-316	1179	79	progress	progress	NOUN
ftr-316	1179	80	in	in	ADP
ftr-316	1179	81	international	international	ADJ
ftr-316	1179	82	tax	tax	NOUN
ftr-316	1179	83	law	law	NOUN
ftr-316	1179	84	for	for	ADP
ftr-316	1179	85	the	the	DET
ftr-316	1179	86	avoidance	avoidance	NOUN
ftr-316	1179	87	of	of	ADP
ftr-316	1179	88	abuse	abuse	NOUN
ftr-316	1179	89	from	from	ADP
ftr-316	1179	90	treaty	treaty	NOUN
ftr-316	1179	91	shopping	shopping	NOUN
ftr-316	1179	92	,	,	PUNCT
ftr-316	1179	93	imposing	impose	VERB
ftr-316	1179	94	a	a	DET
ftr-316	1179	95	series	series	NOUN
ftr-316	1179	96	of	of	ADP
ftr-316	1179	97	restrictions	restriction	NOUN
ftr-316	1179	98	on	on	ADP
ftr-316	1179	99	companies	company	NOUN
ftr-316	1179	100	that	that	PRON
ftr-316	1179	101	are	be	AUX
ftr-316	1179	102	established	establish	VERB
ftr-316	1179	103	in	in	ADP
ftr-316	1179	104	a	a	DET
ftr-316	1179	105	given	give	VERB
ftr-316	1179	106	country	country	NOUN
ftr-316	1179	107	in	in	ADP
ftr-316	1179	108	order	order	NOUN
ftr-316	1179	109	to	to	PART
ftr-316	1179	110	obtain	obtain	VERB
ftr-316	1179	111	the	the	DET
ftr-316	1179	112	benefits	benefit	NOUN
ftr-316	1179	113	of	of	ADP
ftr-316	1179	114	a	a	DET
ftr-316	1179	115	convention	convention	NOUN
ftr-316	1179	116	entered	enter	VERB
ftr-316	1179	117	into	into	ADP
ftr-316	1179	118	with	with	ADP
ftr-316	1179	119	the	the	DET
ftr-316	1179	120	united	united	PROPN
ftr-316	1179	121	states	states	PROPN
ftr-316	1179	122	.	.	PUNCT
ftr-316	1180	1	however	however	ADV
ftr-316	1180	2	,	,	PUNCT
ftr-316	1180	3	a	a	DET
ftr-316	1180	4	measure	measure	NOUN
ftr-316	1180	5	aimed	aim	VERB
ftr-316	1180	6	at	at	ADP
ftr-316	1180	7	reducing	reduce	VERB
ftr-316	1180	8	tax	tax	NOUN
ftr-316	1180	9	avoidance	avoidance	NOUN
ftr-316	1180	10	can	can	AUX
ftr-316	1180	11	have	have	VERB
ftr-316	1180	12	a	a	DET
ftr-316	1180	13	negative	negative	ADJ
ftr-316	1180	14	effect	effect	NOUN
ftr-316	1180	15	on	on	ADP
ftr-316	1180	16	fdi	fdi	PROPN
ftr-316	1180	17	.	.	PUNCT
ftr-316	1181	1	for	for	ADP
ftr-316	1181	2	instance	instance	NOUN
ftr-316	1181	3	,	,	PUNCT
ftr-316	1181	4	ohno	ohno	PROPN
ftr-316	1181	5	analyzes	analyze	VERB
ftr-316	1181	6	several	several	ADJ
ftr-316	1181	7	factors	factor	NOUN
ftr-316	1181	8	of	of	ADP
ftr-316	1181	9	tax	tax	NOUN
ftr-316	1181	10	treaties	treaty	NOUN
ftr-316	1181	11	that	that	PRON
ftr-316	1181	12	can	can	AUX
ftr-316	1181	13	unfavorably	unfavorably	ADV
ftr-316	1181	14	impact	impact	VERB
ftr-316	1181	15	fdi	fdi	NOUN
ftr-316	1181	16	and	and	CCONJ
ftr-316	1181	17	the	the	DET
ftr-316	1181	18	lob	lob	NOUN
ftr-316	1181	19	clause	clause	NOUN
ftr-316	1181	20	is	be	AUX
ftr-316	1181	21	among	among	ADP
ftr-316	1181	22	the	the	DET
ftr-316	1181	23	first	first	ADJ
ftr-316	1181	24	in	in	ADP
ftr-316	1181	25	the	the	DET
ftr-316	1181	26	list.354	list.354	NOUN
ftr-316	1181	27	this	this	DET
ftr-316	1181	28	result	result	NOUN
ftr-316	1181	29	is	be	AUX
ftr-316	1181	30	,	,	PUNCT
ftr-316	1181	31	in	in	ADP
ftr-316	1181	32	the	the	DET
ftr-316	1181	33	opinion	opinion	NOUN
ftr-316	1181	34	of	of	ADP
ftr-316	1181	35	this	this	DET
ftr-316	1181	36	author	author	NOUN
ftr-316	1181	37	,	,	PUNCT
ftr-316	1181	38	due	due	ADP
ftr-316	1181	39	to	to	ADP
ftr-316	1181	40	four	four	NUM
ftr-316	1181	41	reasons	reason	NOUN
ftr-316	1181	42	:	:	PUNCT
ftr-316	1181	43	(	(	PUNCT
ftr-316	1181	44	i	i	NOUN
ftr-316	1181	45	)	)	PUNCT
ftr-316	1181	46	it	it	PRON
ftr-316	1181	47	denies	deny	VERB
ftr-316	1181	48	the	the	DET
ftr-316	1181	49	benefit	benefit	NOUN
ftr-316	1181	50	to	to	ADP
ftr-316	1181	51	companies	company	NOUN
ftr-316	1181	52	owned	own	VERB
ftr-316	1181	53	by	by	ADP
ftr-316	1181	54	foreign	foreign	ADJ
ftr-316	1181	55	individuals	individual	NOUN
ftr-316	1181	56	for	for	ADP
ftr-316	1181	57	reasons	reason	NOUN
ftr-316	1181	58	other	other	ADJ
ftr-316	1181	59	than	than	ADP
ftr-316	1181	60	purely	purely	ADV
ftr-316	1181	61	economic	economic	ADJ
ftr-316	1181	62	grounds	ground	NOUN
ftr-316	1181	63	such	such	ADJ
ftr-316	1181	64	,	,	PUNCT
ftr-316	1181	65	as	as	ADP
ftr-316	1181	66	political	political	ADJ
ftr-316	1181	67	stability	stability	NOUN
ftr-316	1181	68	and	and	CCONJ
ftr-316	1181	69	tax	tax	NOUN
ftr-316	1181	70	savings;355	savings;355	PROPN
ftr-316	1181	71	(	(	PUNCT
ftr-316	1181	72	ii	ii	NOUN
ftr-316	1181	73	)	)	PUNCT
ftr-316	1181	74	the	the	DET
ftr-316	1181	75	strict	strict	ADJ
ftr-316	1181	76	screening	screening	NOUN
ftr-316	1181	77	of	of	ADP
ftr-316	1181	78	persons	person	NOUN
ftr-316	1181	79	eligible	eligible	ADJ
ftr-316	1181	80	for	for	ADP
ftr-316	1181	81	the	the	DET
ftr-316	1181	82	benefits	benefit	NOUN
ftr-316	1181	83	of	of	ADP
ftr-316	1181	84	the	the	DET
ftr-316	1181	85	treaty	treaty	NOUN
ftr-316	1181	86	beforehand	beforehand	ADV
ftr-316	1181	87	,	,	PUNCT
ftr-316	1181	88	under	under	ADP
ftr-316	1181	89	the	the	DET
ftr-316	1181	90	exchange	exchange	NOUN
ftr-316	1181	91	of	of	ADP
ftr-316	1181	92	information	information	NOUN
ftr-316	1181	93	clause	clause	NOUN
ftr-316	1181	94	,	,	PUNCT
ftr-316	1181	95	may	may	AUX
ftr-316	1181	96	be	be	AUX
ftr-316	1181	97	regarded	regard	VERB
ftr-316	1181	98	as	as	ADP
ftr-316	1181	99	a	a	DET
ftr-316	1181	100	potential	potential	ADJ
ftr-316	1181	101	unwanted	unwanted	ADJ
ftr-316	1181	102	audit	audit	NOUN
ftr-316	1181	103	of	of	ADP
ftr-316	1181	104	the	the	DET
ftr-316	1181	105	companies	company	NOUN
ftr-316	1181	106	and	and	CCONJ
ftr-316	1181	107	its	its	PRON
ftr-316	1181	108	owners;356	owners;356	NOUN
ftr-316	1181	109	(	(	PUNCT
ftr-316	1181	110	iii	iii	X
ftr-316	1181	111	)	)	PUNCT
ftr-316	1181	112	the	the	DET
ftr-316	1181	113	complexity	complexity	NOUN
ftr-316	1181	114	of	of	ADP
ftr-316	1181	115	applying	apply	VERB
ftr-316	1181	116	this	this	DET
ftr-316	1181	117	clause	clause	NOUN
ftr-316	1181	118	requires	require	VERB
ftr-316	1181	119	reviewing	review	VERB
ftr-316	1181	120	and	and	CCONJ
ftr-316	1181	121	adapting	adapt	VERB
ftr-316	1181	122	diverse	diverse	ADJ
ftr-316	1181	123	legal	legal	ADJ
ftr-316	1181	124	structures	structure	NOUN
ftr-316	1181	125	and	and	CCONJ
ftr-316	1181	126	business	business	NOUN
ftr-316	1181	127	units	unit	NOUN
ftr-316	1181	128	used	use	VERB
ftr-316	1181	129	by	by	ADP
ftr-316	1181	130	multinationals	multinational	NOUN
ftr-316	1181	131	established	establish	VERB
ftr-316	1181	132	in	in	ADP
ftr-316	1181	133	chile	chile	NOUN
ftr-316	1181	134	to	to	PART
ftr-316	1181	135	conduct	conduct	VERB
ftr-316	1181	136	business	business	NOUN
ftr-316	1181	137	in	in	ADP
ftr-316	1181	138	both	both	DET
ftr-316	1181	139	latin	latin	PROPN
ftr-316	1181	140	america	america	PROPN
ftr-316	1181	141	and	and	CCONJ
ftr-316	1181	142	the	the	DET
ftr-316	1181	143	united	united	PROPN
ftr-316	1181	144	states	states	PROPN
ftr-316	1181	145	since	since	SCONJ
ftr-316	1181	146	,	,	PUNCT
ftr-316	1181	147	although	although	SCONJ
ftr-316	1181	148	their	their	PRON
ftr-316	1181	149	principal	principal	ADJ
ftr-316	1181	150	objective	objective	NOUN
ftr-316	1181	151	for	for	ADP
ftr-316	1181	152	establishing	establish	VERB
ftr-316	1181	153	companies	company	NOUN
ftr-316	1181	154	in	in	ADP
ftr-316	1181	155	chile	chile	PROPN
ftr-316	1181	156	might	might	AUX
ftr-316	1181	157	not	not	PART
ftr-316	1181	158	be	be	AUX
ftr-316	1181	159	353	353	NUM
ftr-316	1181	160	.	.	PUNCT
ftr-316	1182	1	notwithstanding	notwithstanding	ADP
ftr-316	1182	2	this	this	DET
ftr-316	1182	3	exception	exception	NOUN
ftr-316	1182	4	,	,	PUNCT
ftr-316	1182	5	article	article	NOUN
ftr-316	1182	6	24	24	NUM
ftr-316	1182	7	,	,	PUNCT
ftr-316	1182	8	paragraph	paragraph	NOUN
ftr-316	1182	9	5(b	5(b	NUM
ftr-316	1182	10	)	)	PUNCT
ftr-316	1182	11	,	,	PUNCT
ftr-316	1182	12	sets	set	VERB
ftr-316	1182	13	forth	forth	ADV
ftr-316	1182	14	that	that	SCONJ
ftr-316	1182	15	the	the	DET
ftr-316	1182	16	business	business	NOUN
ftr-316	1182	17	of	of	ADP
ftr-316	1182	18	investing	investing	NOUN
ftr-316	1182	19	,	,	PUNCT
ftr-316	1182	20	managing	managing	NOUN
ftr-316	1182	21	,	,	PUNCT
ftr-316	1182	22	or	or	CCONJ
ftr-316	1182	23	simply	simply	ADV
ftr-316	1182	24	possessing	possess	VERB
ftr-316	1182	25	investments	investment	NOUN
ftr-316	1182	26	on	on	ADP
ftr-316	1182	27	behalf	behalf	NOUN
ftr-316	1182	28	of	of	ADP
ftr-316	1182	29	the	the	DET
ftr-316	1182	30	company	company	NOUN
ftr-316	1182	31	shall	shall	AUX
ftr-316	1182	32	be	be	AUX
ftr-316	1182	33	subject	subject	ADJ
ftr-316	1182	34	to	to	ADP
ftr-316	1182	35	general	general	ADJ
ftr-316	1182	36	taxation	taxation	NOUN
ftr-316	1182	37	rules	rule	NOUN
ftr-316	1182	38	under	under	ADP
ftr-316	1182	39	the	the	DET
ftr-316	1182	40	domestic	domestic	ADJ
ftr-316	1182	41	law	law	NOUN
ftr-316	1182	42	of	of	ADP
ftr-316	1182	43	the	the	DET
ftr-316	1182	44	source	source	NOUN
ftr-316	1182	45	country	country	NOUN
ftr-316	1182	46	.	.	PUNCT
ftr-316	1183	1	chile	chile	PROPN
ftr-316	1183	2	-	-	PUNCT
ftr-316	1183	3	u.s	u.s	PROPN
ftr-316	1183	4	.	.	PROPN
ftr-316	1183	5	tax	tax	NOUN
ftr-316	1183	6	treaty	treaty	NOUN
ftr-316	1184	1	,	,	PUNCT
ftr-316	1184	2	supra	supra	PROPN
ftr-316	1184	3	note	note	PROPN
ftr-316	1184	4	36	36	NUM
ftr-316	1184	5	,	,	PUNCT
ftr-316	1184	6	art	art	NOUN
ftr-316	1184	7	.	.	PUNCT
ftr-316	1185	1	24	24	NUM
ftr-316	1185	2	,	,	PUNCT
ftr-316	1185	3	¶	¶	NOUN
ftr-316	1185	4	5(b	5(b	NUM
ftr-316	1185	5	)	)	PUNCT
ftr-316	1185	6	.	.	PUNCT
ftr-316	1186	1	354	354	NUM
ftr-316	1186	2	.	.	PUNCT
ftr-316	1187	1	ohno	ohno	PROPN
ftr-316	1187	2	,	,	PUNCT
ftr-316	1187	3	supra	supra	PROPN
ftr-316	1187	4	note	note	PROPN
ftr-316	1187	5	316	316	NUM
ftr-316	1187	6	,	,	PUNCT
ftr-316	1187	7	at	at	ADP
ftr-316	1187	8	294	294	NUM
ftr-316	1187	9	.	.	PUNCT
ftr-316	1187	10	355	355	NUM
ftr-316	1187	11	.	.	PUNCT
ftr-316	1188	1	for	for	ADP
ftr-316	1188	2	instance	instance	NOUN
ftr-316	1188	3	,	,	PUNCT
ftr-316	1188	4	in	in	ADP
ftr-316	1188	5	recent	recent	ADJ
ftr-316	1188	6	years	year	NOUN
ftr-316	1188	7	venezuelan	venezuelan	ADJ
ftr-316	1188	8	and	and	CCONJ
ftr-316	1188	9	argentinean	argentinean	ADJ
ftr-316	1188	10	companies	company	NOUN
ftr-316	1188	11	have	have	AUX
ftr-316	1188	12	formed	form	VERB
ftr-316	1188	13	companies	company	NOUN
ftr-316	1188	14	in	in	ADP
ftr-316	1188	15	chile	chile	NOUN
ftr-316	1188	16	to	to	PART
ftr-316	1188	17	avoid	avoid	VERB
ftr-316	1188	18	the	the	DET
ftr-316	1188	19	political	political	ADJ
ftr-316	1188	20	instability	instability	NOUN
ftr-316	1188	21	of	of	ADP
ftr-316	1188	22	those	those	DET
ftr-316	1188	23	countries	country	NOUN
ftr-316	1188	24	.	.	PUNCT
ftr-316	1189	1	356	356	NUM
ftr-316	1189	2	.	.	PUNCT
ftr-316	1190	1	see	see	VERB
ftr-316	1190	2	chile	chile	PROPN
ftr-316	1190	3	-	-	PUNCT
ftr-316	1190	4	u.s	u.s	PROPN
ftr-316	1190	5	.	.	PROPN
ftr-316	1190	6	tax	tax	NOUN
ftr-316	1190	7	treaty	treaty	NOUN
ftr-316	1190	8	,	,	PUNCT
ftr-316	1190	9	supra	supra	PROPN
ftr-316	1190	10	note	note	PROPN
ftr-316	1190	11	36	36	NUM
ftr-316	1190	12	,	,	PUNCT
ftr-316	1190	13	art	art	NOUN
ftr-316	1190	14	.	.	PUNCT
ftr-316	1191	1	27	27	NUM
ftr-316	1191	2	.	.	X
ftr-316	1191	3	98	98	NUM
ftr-316	1192	1	florida	florida	PROPN
ftr-316	1192	2	tax	tax	NOUN
ftr-316	1192	3	review	review	NOUN
ftr-316	1192	4	[	[	X
ftr-316	1192	5	vol.13:2	vol.13:2	NOUN
ftr-316	1192	6	tax	tax	NOUN
ftr-316	1192	7	-	-	PUNCT
ftr-316	1192	8	related	relate	VERB
ftr-316	1192	9	,	,	PUNCT
ftr-316	1192	10	they	they	PRON
ftr-316	1192	11	could	could	AUX
ftr-316	1192	12	be	be	AUX
ftr-316	1192	13	denied	deny	VERB
ftr-316	1192	14	the	the	DET
ftr-316	1192	15	benefits	benefit	NOUN
ftr-316	1192	16	of	of	ADP
ftr-316	1192	17	the	the	DET
ftr-316	1192	18	convention	convention	NOUN
ftr-316	1192	19	because	because	SCONJ
ftr-316	1192	20	of	of	ADP
ftr-316	1192	21	limitations	limitation	NOUN
ftr-316	1192	22	imposed	impose	VERB
ftr-316	1192	23	by	by	ADP
ftr-316	1192	24	this	this	DET
ftr-316	1192	25	clause	clause	NOUN
ftr-316	1192	26	;	;	PUNCT
ftr-316	1192	27	and	and	CCONJ
ftr-316	1192	28	(	(	PUNCT
ftr-316	1192	29	iv	iv	X
ftr-316	1192	30	)	)	PUNCT
ftr-316	1192	31	the	the	DET
ftr-316	1192	32	lob	lob	NOUN
ftr-316	1192	33	can	can	AUX
ftr-316	1192	34	produce	produce	VERB
ftr-316	1192	35	an	an	DET
ftr-316	1192	36	undesired	undesired	ADJ
ftr-316	1192	37	effect	effect	NOUN
ftr-316	1192	38	related	relate	VERB
ftr-316	1192	39	to	to	ADP
ftr-316	1192	40	derivative	derivative	ADJ
ftr-316	1192	41	benefits.357	benefits.357	NOUN
ftr-316	1192	42	indeed	indeed	ADV
ftr-316	1192	43	,	,	PUNCT
ftr-316	1192	44	the	the	DET
ftr-316	1192	45	treaty	treaty	NOUN
ftr-316	1192	46	does	do	AUX
ftr-316	1192	47	not	not	PART
ftr-316	1192	48	include	include	VERB
ftr-316	1192	49	a	a	DET
ftr-316	1192	50	provision	provision	NOUN
ftr-316	1192	51	that	that	PRON
ftr-316	1192	52	extends	extend	VERB
ftr-316	1192	53	the	the	DET
ftr-316	1192	54	benefits	benefit	NOUN
ftr-316	1192	55	under	under	ADP
ftr-316	1192	56	the	the	DET
ftr-316	1192	57	treaty	treaty	NOUN
ftr-316	1192	58	to	to	ADP
ftr-316	1192	59	companies	company	NOUN
ftr-316	1192	60	owned	own	VERB
ftr-316	1192	61	by	by	ADP
ftr-316	1192	62	foreign	foreign	ADJ
ftr-316	1192	63	persons	person	NOUN
ftr-316	1192	64	that	that	PRON
ftr-316	1192	65	are	be	AUX
ftr-316	1192	66	residents	resident	NOUN
ftr-316	1192	67	of	of	ADP
ftr-316	1192	68	another	another	DET
ftr-316	1192	69	treaty	treaty	NOUN
ftr-316	1192	70	country	country	NOUN
ftr-316	1192	71	unlike	unlike	ADP
ftr-316	1192	72	other	other	ADJ
ftr-316	1192	73	treaties	treaty	NOUN
ftr-316	1192	74	signed	sign	VERB
ftr-316	1192	75	by	by	ADP
ftr-316	1192	76	the	the	DET
ftr-316	1192	77	united	united	PROPN
ftr-316	1192	78	states	states	PROPN
ftr-316	1192	79	,	,	PUNCT
ftr-316	1192	80	such	such	ADJ
ftr-316	1192	81	as	as	ADP
ftr-316	1192	82	those	those	PRON
ftr-316	1192	83	with	with	ADP
ftr-316	1192	84	canada	canada	PROPN
ftr-316	1192	85	,	,	PUNCT
ftr-316	1192	86	denmark	denmark	PROPN
ftr-316	1192	87	,	,	PUNCT
ftr-316	1192	88	ireland	ireland	PROPN
ftr-316	1192	89	,	,	PUNCT
ftr-316	1192	90	the	the	DET
ftr-316	1192	91	netherlands	netherlands	PROPN
ftr-316	1192	92	,	,	PUNCT
ftr-316	1192	93	switzerland	switzerland	PROPN
ftr-316	1192	94	,	,	PUNCT
ftr-316	1192	95	and	and	CCONJ
ftr-316	1192	96	finland.358	finland.358	NOUN
ftr-316	1192	97	this	this	PRON
ftr-316	1192	98	will	will	AUX
ftr-316	1192	99	mainly	mainly	ADV
ftr-316	1192	100	affect	affect	VERB
ftr-316	1192	101	multinational	multinational	ADJ
ftr-316	1192	102	companies	company	NOUN
ftr-316	1192	103	from	from	ADP
ftr-316	1192	104	european	european	ADJ
ftr-316	1192	105	countries	country	NOUN
ftr-316	1192	106	that	that	PRON
ftr-316	1192	107	have	have	VERB
ftr-316	1192	108	a	a	DET
ftr-316	1192	109	treaty	treaty	NOUN
ftr-316	1192	110	in	in	ADP
ftr-316	1192	111	force	force	NOUN
ftr-316	1192	112	with	with	ADP
ftr-316	1192	113	both	both	CCONJ
ftr-316	1192	114	chile	chile	NOUN
ftr-316	1192	115	and	and	CCONJ
ftr-316	1192	116	the	the	DET
ftr-316	1192	117	united	united	PROPN
ftr-316	1192	118	states	states	PROPN
ftr-316	1192	119	,	,	PUNCT
ftr-316	1192	120	since	since	SCONJ
ftr-316	1192	121	the	the	DET
ftr-316	1192	122	benefits	benefit	NOUN
ftr-316	1192	123	of	of	ADP
ftr-316	1192	124	both	both	DET
ftr-316	1192	125	treaties	treaty	NOUN
ftr-316	1192	126	might	might	AUX
ftr-316	1192	127	be	be	AUX
ftr-316	1192	128	denied	deny	VERB
ftr-316	1192	129	if	if	SCONJ
ftr-316	1192	130	they	they	PRON
ftr-316	1192	131	conduct	conduct	VERB
ftr-316	1192	132	their	their	PRON
ftr-316	1192	133	investment	investment	NOUN
ftr-316	1192	134	in	in	ADP
ftr-316	1192	135	the	the	DET
ftr-316	1192	136	united	united	PROPN
ftr-316	1192	137	states	states	PROPN
ftr-316	1192	138	through	through	ADP
ftr-316	1192	139	chile	chile	PROPN
ftr-316	1192	140	.	.	PUNCT
ftr-316	1193	1	even	even	ADV
ftr-316	1193	2	if	if	SCONJ
ftr-316	1193	3	the	the	DET
ftr-316	1193	4	benefits	benefit	NOUN
ftr-316	1193	5	of	of	ADP
ftr-316	1193	6	the	the	DET
ftr-316	1193	7	treaty	treaty	NOUN
ftr-316	1193	8	are	be	AUX
ftr-316	1193	9	granted	grant	VERB
ftr-316	1193	10	by	by	ADP
ftr-316	1193	11	the	the	DET
ftr-316	1193	12	u.s	u.s	PROPN
ftr-316	1193	13	.	.	PROPN
ftr-316	1193	14	competent	competent	ADJ
ftr-316	1193	15	authority	authority	NOUN
ftr-316	1193	16	,	,	PUNCT
ftr-316	1193	17	there	there	PRON
ftr-316	1193	18	is	be	VERB
ftr-316	1193	19	no	no	DET
ftr-316	1193	20	certainty	certainty	NOUN
ftr-316	1193	21	as	as	ADP
ftr-316	1193	22	to	to	ADP
ftr-316	1193	23	what	what	PRON
ftr-316	1193	24	tax	tax	NOUN
ftr-316	1193	25	rate	rate	NOUN
ftr-316	1193	26	will	will	AUX
ftr-316	1193	27	be	be	AUX
ftr-316	1193	28	applied	apply	VERB
ftr-316	1193	29	by	by	ADP
ftr-316	1193	30	the	the	DET
ftr-316	1193	31	united	united	PROPN
ftr-316	1193	32	states	states	PROPN
ftr-316	1193	33	if	if	SCONJ
ftr-316	1193	34	the	the	DET
ftr-316	1193	35	withholding	withholding	NOUN
ftr-316	1193	36	tax	tax	NOUN
ftr-316	1193	37	between	between	ADP
ftr-316	1193	38	chile	chile	PROPN
ftr-316	1193	39	and	and	CCONJ
ftr-316	1193	40	the	the	DET
ftr-316	1193	41	united	united	PROPN
ftr-316	1193	42	states	states	PROPN
ftr-316	1193	43	is	be	AUX
ftr-316	1193	44	different	different	ADJ
ftr-316	1193	45	than	than	SCONJ
ftr-316	1193	46	that	that	PRON
ftr-316	1193	47	agreed	agree	VERB
ftr-316	1193	48	upon	upon	SCONJ
ftr-316	1193	49	in	in	ADP
ftr-316	1193	50	the	the	DET
ftr-316	1193	51	tax	tax	NOUN
ftr-316	1193	52	treaty	treaty	NOUN
ftr-316	1193	53	between	between	ADP
ftr-316	1193	54	the	the	DET
ftr-316	1193	55	united	united	PROPN
ftr-316	1193	56	states	states	PROPN
ftr-316	1193	57	and	and	CCONJ
ftr-316	1193	58	the	the	DET
ftr-316	1193	59	third	third	ADJ
ftr-316	1193	60	country	country	NOUN
ftr-316	1193	61	.	.	PUNCT
ftr-316	1194	1	an	an	DET
ftr-316	1194	2	additional	additional	ADJ
ftr-316	1194	3	perspective	perspective	NOUN
ftr-316	1194	4	connected	connect	VERB
ftr-316	1194	5	to	to	ADP
ftr-316	1194	6	the	the	DET
ftr-316	1194	7	lob	lob	NOUN
ftr-316	1194	8	clause	clause	NOUN
ftr-316	1194	9	is	be	AUX
ftr-316	1194	10	the	the	DET
ftr-316	1194	11	denial	denial	NOUN
ftr-316	1194	12	of	of	ADP
ftr-316	1194	13	treaty	treaty	NOUN
ftr-316	1194	14	benefits	benefit	NOUN
ftr-316	1194	15	under	under	ADP
ftr-316	1194	16	the	the	DET
ftr-316	1194	17	concept	concept	NOUN
ftr-316	1194	18	of	of	ADP
ftr-316	1194	19	a	a	DET
ftr-316	1194	20	“	"	PUNCT
ftr-316	1194	21	platform	platform	NOUN
ftr-316	1194	22	company	company	NOUN
ftr-316	1194	23	”	"	PUNCT
ftr-316	1194	24	to	to	ADP
ftr-316	1194	25	a	a	DET
ftr-316	1194	26	company	company	NOUN
ftr-316	1194	27	established	establish	VERB
ftr-316	1194	28	in	in	ADP
ftr-316	1194	29	chile	chile	NOUN
ftr-316	1194	30	that	that	PRON
ftr-316	1194	31	uses	use	VERB
ftr-316	1194	32	the	the	DET
ftr-316	1194	33	special	special	ADJ
ftr-316	1194	34	regime	regime	NOUN
ftr-316	1194	35	established	establish	VERB
ftr-316	1194	36	by	by	ADP
ftr-316	1194	37	article	article	NOUN
ftr-316	1194	38	41d	41d	NUM
ftr-316	1194	39	of	of	ADP
ftr-316	1194	40	the	the	DET
ftr-316	1194	41	citl	citl	NOUN
ftr-316	1194	42	.	.	PUNCT
ftr-316	1195	1	this	this	DET
ftr-316	1195	2	kind	kind	NOUN
ftr-316	1195	3	of	of	ADP
ftr-316	1195	4	structure	structure	NOUN
ftr-316	1195	5	is	be	AUX
ftr-316	1195	6	mostly	mostly	ADV
ftr-316	1195	7	used	use	VERB
ftr-316	1195	8	by	by	ADP
ftr-316	1195	9	investors	investor	NOUN
ftr-316	1195	10	domiciled	domicile	VERB
ftr-316	1195	11	in	in	ADP
ftr-316	1195	12	other	other	ADJ
ftr-316	1195	13	latin	latin	ADJ
ftr-316	1195	14	american	american	ADJ
ftr-316	1195	15	countries	country	NOUN
ftr-316	1195	16	(	(	PUNCT
ftr-316	1195	17	e.g.	e.g.	ADV
ftr-316	1195	18	,	,	PUNCT
ftr-316	1195	19	argentina	argentina	PROPN
ftr-316	1195	20	,	,	PUNCT
ftr-316	1195	21	venezuela	venezuela	PROPN
ftr-316	1195	22	,	,	PUNCT
ftr-316	1195	23	and	and	CCONJ
ftr-316	1195	24	bolivia	bolivia	PROPN
ftr-316	1195	25	)	)	PUNCT
ftr-316	1195	26	that	that	PRON
ftr-316	1195	27	seek	seek	VERB
ftr-316	1195	28	asset	asset	NOUN
ftr-316	1195	29	protection	protection	NOUN
ftr-316	1195	30	in	in	ADP
ftr-316	1195	31	chile	chile	NOUN
ftr-316	1195	32	given	give	VERB
ftr-316	1195	33	the	the	DET
ftr-316	1195	34	uncertainties	uncertainty	NOUN
ftr-316	1195	35	in	in	ADP
ftr-316	1195	36	their	their	PRON
ftr-316	1195	37	domestic	domestic	ADJ
ftr-316	1195	38	legal	legal	ADJ
ftr-316	1195	39	and	and	CCONJ
ftr-316	1195	40	economic	economic	ADJ
ftr-316	1195	41	frameworks	framework	NOUN
ftr-316	1195	42	.	.	PUNCT
ftr-316	1196	1	under	under	ADP
ftr-316	1196	2	a	a	DET
ftr-316	1196	3	platform	platform	NOUN
ftr-316	1196	4	company	company	NOUN
ftr-316	1196	5	regime	regime	NOUN
ftr-316	1196	6	,	,	PUNCT
ftr-316	1196	7	if	if	SCONJ
ftr-316	1196	8	the	the	DET
ftr-316	1196	9	entity	entity	NOUN
ftr-316	1196	10	meets	meet	VERB
ftr-316	1196	11	several	several	ADJ
ftr-316	1196	12	conditions	condition	NOUN
ftr-316	1196	13	and	and	CCONJ
ftr-316	1196	14	invests	invest	NOUN
ftr-316	1196	15	abroad	abroad	ADV
ftr-316	1196	16	,	,	PUNCT
ftr-316	1196	17	it	it	PRON
ftr-316	1196	18	does	do	AUX
ftr-316	1196	19	not	not	PART
ftr-316	1196	20	pay	pay	VERB
ftr-316	1196	21	taxes	taxis	NOUN
ftr-316	1196	22	in	in	ADP
ftr-316	1196	23	chile	chile	NOUN
ftr-316	1196	24	with	with	ADP
ftr-316	1196	25	respect	respect	NOUN
ftr-316	1196	26	to	to	ADP
ftr-316	1196	27	foreign	foreign	ADJ
ftr-316	1196	28	source	source	NOUN
ftr-316	1196	29	income	income	NOUN
ftr-316	1196	30	.	.	PUNCT
ftr-316	1197	1	however	however	ADV
ftr-316	1197	2	,	,	PUNCT
ftr-316	1197	3	the	the	DET
ftr-316	1197	4	treaty	treaty	NOUN
ftr-316	1197	5	benefits	benefit	NOUN
ftr-316	1197	6	would	would	AUX
ftr-316	1197	7	likely	likely	ADV
ftr-316	1197	8	be	be	AUX
ftr-316	1197	9	denied	deny	VERB
ftr-316	1197	10	under	under	ADP
ftr-316	1197	11	the	the	DET
ftr-316	1197	12	lob	lob	NOUN
ftr-316	1197	13	requirements.359	requirements.359	NOUN
ftr-316	1197	14	notwithstanding	notwithstanding	ADP
ftr-316	1197	15	the	the	DET
ftr-316	1197	16	aforesaid	aforesaid	NOUN
ftr-316	1197	17	,	,	PUNCT
ftr-316	1197	18	the	the	DET
ftr-316	1197	19	application	application	NOUN
ftr-316	1197	20	of	of	ADP
ftr-316	1197	21	the	the	DET
ftr-316	1197	22	lob	lob	NOUN
ftr-316	1197	23	clause	clause	NOUN
ftr-316	1197	24	might	might	AUX
ftr-316	1197	25	also	also	ADV
ftr-316	1197	26	create	create	VERB
ftr-316	1197	27	collateral	collateral	ADJ
ftr-316	1197	28	benefits	benefit	NOUN
ftr-316	1197	29	for	for	ADP
ftr-316	1197	30	chile	chile	NOUN
ftr-316	1197	31	because	because	SCONJ
ftr-316	1197	32	it	it	PRON
ftr-316	1197	33	will	will	AUX
ftr-316	1197	34	likely	likely	ADV
ftr-316	1197	35	encourage	encourage	VERB
ftr-316	1197	36	foreign	foreign	ADJ
ftr-316	1197	37	investors	investor	NOUN
ftr-316	1197	38	to	to	PART
ftr-316	1197	39	pursue	pursue	VERB
ftr-316	1197	40	a	a	DET
ftr-316	1197	41	greater	great	ADJ
ftr-316	1197	42	level	level	NOUN
ftr-316	1197	43	of	of	ADP
ftr-316	1197	44	investment	investment	NOUN
ftr-316	1197	45	and	and	CCONJ
ftr-316	1197	46	establishment	establishment	NOUN
ftr-316	1197	47	(	(	PUNCT
ftr-316	1197	48	i.e.	i.e.	X
ftr-316	1197	49	,	,	PUNCT
ftr-316	1197	50	more	more	ADJ
ftr-316	1197	51	expenditure	expenditure	NOUN
ftr-316	1197	52	on	on	ADP
ftr-316	1197	53	labor	labor	NOUN
ftr-316	1197	54	force	force	NOUN
ftr-316	1197	55	and	and	CCONJ
ftr-316	1197	56	acquisition	acquisition	NOUN
ftr-316	1197	57	of	of	ADP
ftr-316	1197	58	facilities	facility	NOUN
ftr-316	1197	59	)	)	PUNCT
ftr-316	1197	60	in	in	ADP
ftr-316	1197	61	chile	chile	NOUN
ftr-316	1197	62	in	in	ADP
ftr-316	1197	63	order	order	NOUN
ftr-316	1197	64	to	to	PART
ftr-316	1197	65	be	be	AUX
ftr-316	1197	66	eligible	eligible	ADJ
ftr-316	1197	67	for	for	ADP
ftr-316	1197	68	treaty	treaty	NOUN
ftr-316	1197	69	benefits	benefit	NOUN
ftr-316	1197	70	.	.	PUNCT
ftr-316	1198	1	however	however	ADV
ftr-316	1198	2	,	,	PUNCT
ftr-316	1198	3	if	if	SCONJ
ftr-316	1198	4	ohno	ohno	PROPN
ftr-316	1198	5	is	be	AUX
ftr-316	1198	6	right	right	ADJ
ftr-316	1198	7	,	,	PUNCT
ftr-316	1198	8	it	it	PRON
ftr-316	1198	9	is	be	AUX
ftr-316	1198	10	unlikely	unlikely	ADJ
ftr-316	1198	11	that	that	SCONJ
ftr-316	1198	12	benefits	benefit	NOUN
ftr-316	1198	13	derived	derive	VERB
ftr-316	1198	14	from	from	ADP
ftr-316	1198	15	this	this	DET
ftr-316	1198	16	potential	potential	ADJ
ftr-316	1198	17	increase	increase	NOUN
ftr-316	1198	18	on	on	ADP
ftr-316	1198	19	fdi	fdi	NOUN
ftr-316	1198	20	can	can	AUX
ftr-316	1198	21	offset	offset	VERB
ftr-316	1198	22	the	the	DET
ftr-316	1198	23	reduction	reduction	NOUN
ftr-316	1198	24	on	on	ADP
ftr-316	1198	25	fdi	fdi	NOUN
ftr-316	1198	26	derived	derive	VERB
ftr-316	1198	27	from	from	ADP
ftr-316	1198	28	the	the	DET
ftr-316	1198	29	lob	lob	NOUN
ftr-316	1198	30	clause	clause	NOUN
ftr-316	1198	31	.	.	PUNCT
ftr-316	1199	1	vi	vi	X
ftr-316	1199	2	.	.	PROPN
ftr-316	1199	3	conclusion	conclusion	NOUN
ftr-316	1199	4	357	357	NUM
ftr-316	1199	5	.	.	PUNCT
ftr-316	1200	1	for	for	ADP
ftr-316	1200	2	more	more	ADV
ftr-316	1200	3	detailed	detailed	ADJ
ftr-316	1200	4	analysis	analysis	NOUN
ftr-316	1200	5	on	on	ADP
ftr-316	1200	6	this	this	DET
ftr-316	1200	7	matter	matter	NOUN
ftr-316	1200	8	,	,	PUNCT
ftr-316	1200	9	see	see	VERB
ftr-316	1200	10	ruth	ruth	PROPN
ftr-316	1200	11	mason	mason	PROPN
ftr-316	1200	12	,	,	PUNCT
ftr-316	1200	13	when	when	SCONJ
ftr-316	1200	14	derivative	derivative	ADJ
ftr-316	1200	15	benefits	benefit	NOUN
ftr-316	1200	16	provisions	provision	NOUN
ftr-316	1200	17	do	do	AUX
ftr-316	1200	18	n’t	not	PART
ftr-316	1200	19	apply	apply	VERB
ftr-316	1200	20	,	,	PUNCT
ftr-316	1200	21	112	112	NUM
ftr-316	1200	22	tax	tax	NOUN
ftr-316	1200	23	notes	note	NOUN
ftr-316	1200	24	367	367	NUM
ftr-316	1200	25	(	(	PUNCT
ftr-316	1200	26	2006	2006	NUM
ftr-316	1200	27	)	)	PUNCT
ftr-316	1200	28	.	.	PUNCT
ftr-316	1201	1	358	358	NUM
ftr-316	1201	2	.	.	PUNCT
ftr-316	1202	1	richard	richard	PROPN
ftr-316	1202	2	l.	l.	PROPN
ftr-316	1202	3	reinhold	reinhold	PROPN
ftr-316	1202	4	,	,	PUNCT
ftr-316	1202	5	what	what	PRON
ftr-316	1202	6	is	be	AUX
ftr-316	1202	7	tax	tax	NOUN
ftr-316	1202	8	treaty	treaty	NOUN
ftr-316	1202	9	abuse	abuse	NOUN
ftr-316	1202	10	?	?	PUNCT
ftr-316	1203	1	(	(	PUNCT
ftr-316	1203	2	is	be	AUX
ftr-316	1203	3	treaty	treaty	NOUN
ftr-316	1203	4	shopping	shop	VERB
ftr-316	1203	5	an	an	DET
ftr-316	1203	6	outdated	outdated	ADJ
ftr-316	1203	7	concept	concept	NOUN
ftr-316	1203	8	?	?	PUNCT
ftr-316	1203	9	)	)	PUNCT
ftr-316	1203	10	,	,	PUNCT
ftr-316	1203	11	53	53	NUM
ftr-316	1203	12	tax	tax	NOUN
ftr-316	1203	13	law	law	NOUN
ftr-316	1203	14	.	.	PUNCT
ftr-316	1204	1	663	663	NUM
ftr-316	1204	2	,	,	PUNCT
ftr-316	1204	3	690	690	NUM
ftr-316	1204	4	(	(	PUNCT
ftr-316	1204	5	2000	2000	NUM
ftr-316	1204	6	)	)	PUNCT
ftr-316	1204	7	.	.	PUNCT
ftr-316	1205	1	359	359	X
ftr-316	1205	2	.	.	PUNCT
ftr-316	1206	1	see	see	VERB
ftr-316	1206	2	l.i.r	l.i.r	PROPN
ftr-316	1206	3	.	.	PUNCT
ftr-316	1206	4	art	art	NOUN
ftr-316	1206	5	.	.	PUNCT
ftr-316	1207	1	41d	41d	NUM
ftr-316	1207	2	.	.	PUNCT
ftr-316	1208	1	2012	2012	NUM
ftr-316	1208	2	]	]	X
ftr-316	1208	3	u.s	u.s	PROPN
ftr-316	1208	4	.	.	PROPN
ftr-316	1208	5	and	and	CCONJ
ftr-316	1208	6	chile	chile	PROPN
ftr-316	1208	7	tax	tax	NOUN
ftr-316	1208	8	treaty	treaty	NOUN
ftr-316	1208	9	99	99	NUM
ftr-316	1208	10	the	the	DET
ftr-316	1208	11	treaty	treaty	NOUN
ftr-316	1208	12	will	will	AUX
ftr-316	1208	13	reduce	reduce	VERB
ftr-316	1208	14	withholding	withholding	NOUN
ftr-316	1208	15	rates	rate	NOUN
ftr-316	1208	16	at	at	ADP
ftr-316	1208	17	source	source	NOUN
ftr-316	1208	18	on	on	ADP
ftr-316	1208	19	interest	interest	NOUN
ftr-316	1208	20	,	,	PUNCT
ftr-316	1208	21	royalties	royalty	NOUN
ftr-316	1208	22	,	,	PUNCT
ftr-316	1208	23	and	and	CCONJ
ftr-316	1208	24	capital	capital	NOUN
ftr-316	1208	25	gains	gain	NOUN
ftr-316	1208	26	and	and	CCONJ
ftr-316	1208	27	will	will	AUX
ftr-316	1208	28	exempt	exempt	VERB
ftr-316	1208	29	income	income	NOUN
ftr-316	1208	30	derived	derive	VERB
ftr-316	1208	31	from	from	ADP
ftr-316	1208	32	services	service	NOUN
ftr-316	1208	33	and	and	CCONJ
ftr-316	1208	34	business	business	NOUN
ftr-316	1208	35	profits	profit	NOUN
ftr-316	1208	36	not	not	PART
ftr-316	1208	37	attributable	attributable	ADJ
ftr-316	1208	38	to	to	ADP
ftr-316	1208	39	a	a	DET
ftr-316	1208	40	permanent	permanent	ADJ
ftr-316	1208	41	establishment	establishment	NOUN
ftr-316	1208	42	.	.	PUNCT
ftr-316	1209	1	in	in	ADP
ftr-316	1209	2	the	the	DET
ftr-316	1209	3	case	case	NOUN
ftr-316	1209	4	of	of	ADP
ftr-316	1209	5	chilean	chilean	ADJ
ftr-316	1209	6	investment	investment	NOUN
ftr-316	1209	7	in	in	ADP
ftr-316	1209	8	the	the	DET
ftr-316	1209	9	united	united	PROPN
ftr-316	1209	10	states	states	PROPN
ftr-316	1209	11	,	,	PUNCT
ftr-316	1209	12	an	an	DET
ftr-316	1209	13	increase	increase	NOUN
ftr-316	1209	14	in	in	ADP
ftr-316	1209	15	chilean	chilean	ADJ
ftr-316	1209	16	fdi	fdi	NOUN
ftr-316	1209	17	can	can	AUX
ftr-316	1209	18	be	be	AUX
ftr-316	1209	19	expected	expect	VERB
ftr-316	1209	20	since	since	SCONJ
ftr-316	1209	21	the	the	DET
ftr-316	1209	22	reduction	reduction	NOUN
ftr-316	1209	23	in	in	ADP
ftr-316	1209	24	withholding	withholding	NOUN
ftr-316	1209	25	tax	tax	NOUN
ftr-316	1209	26	by	by	ADP
ftr-316	1209	27	the	the	DET
ftr-316	1209	28	united	united	PROPN
ftr-316	1209	29	states	states	PROPN
ftr-316	1209	30	will	will	AUX
ftr-316	1209	31	not	not	PART
ftr-316	1209	32	be	be	AUX
ftr-316	1209	33	fully	fully	ADV
ftr-316	1209	34	offset	offset	VERB
ftr-316	1209	35	by	by	ADP
ftr-316	1209	36	chilean	chilean	ADJ
ftr-316	1209	37	taxes	taxis	NOUN
ftr-316	1209	38	on	on	ADP
ftr-316	1209	39	such	such	ADJ
ftr-316	1209	40	payments	payment	NOUN
ftr-316	1209	41	.	.	PUNCT
ftr-316	1210	1	furthermore	furthermore	ADV
ftr-316	1210	2	,	,	PUNCT
ftr-316	1210	3	it	it	PRON
ftr-316	1210	4	can	can	AUX
ftr-316	1210	5	be	be	AUX
ftr-316	1210	6	argued	argue	VERB
ftr-316	1210	7	that	that	SCONJ
ftr-316	1210	8	the	the	DET
ftr-316	1210	9	existence	existence	NOUN
ftr-316	1210	10	of	of	ADP
ftr-316	1210	11	the	the	DET
ftr-316	1210	12	treaty	treaty	NOUN
ftr-316	1210	13	has	have	VERB
ftr-316	1210	14	a	a	DET
ftr-316	1210	15	positive	positive	ADJ
ftr-316	1210	16	effect	effect	NOUN
ftr-316	1210	17	on	on	ADP
ftr-316	1210	18	investors	investor	NOUN
ftr-316	1210	19	’	’	PART
ftr-316	1210	20	attitudes	attitude	NOUN
ftr-316	1210	21	and	and	CCONJ
ftr-316	1210	22	willingness	willingness	NOUN
ftr-316	1210	23	to	to	PART
ftr-316	1210	24	invest	invest	VERB
ftr-316	1210	25	and	and	CCONJ
ftr-316	1210	26	,	,	PUNCT
ftr-316	1210	27	hence	hence	ADV
ftr-316	1210	28	,	,	PUNCT
ftr-316	1210	29	may	may	AUX
ftr-316	1210	30	positively	positively	ADV
ftr-316	1210	31	affect	affect	VERB
ftr-316	1210	32	fdi	fdi	PROPN
ftr-316	1210	33	.	.	PUNCT
ftr-316	1211	1	since	since	SCONJ
ftr-316	1211	2	there	there	PRON
ftr-316	1211	3	are	be	VERB
ftr-316	1211	4	no	no	DET
ftr-316	1211	5	tax	tax	NOUN
ftr-316	1211	6	treaties	treaty	NOUN
ftr-316	1211	7	in	in	ADP
ftr-316	1211	8	the	the	DET
ftr-316	1211	9	region	region	NOUN
ftr-316	1211	10	—	—	PUNCT
ftr-316	1211	11	other	other	ADJ
ftr-316	1211	12	than	than	ADP
ftr-316	1211	13	the	the	DET
ftr-316	1211	14	u.s.-mexico	u.s.-mexico	NOUN
ftr-316	1211	15	and	and	CCONJ
ftr-316	1211	16	u.s.-venezuela	u.s.-venezuela	NOUN
ftr-316	1211	17	tax	tax	NOUN
ftr-316	1211	18	treaties	treaty	NOUN
ftr-316	1211	19	—	—	PUNCT
ftr-316	1211	20	the	the	DET
ftr-316	1211	21	treaty	treaty	NOUN
ftr-316	1211	22	may	may	AUX
ftr-316	1211	23	also	also	ADV
ftr-316	1211	24	attract	attract	VERB
ftr-316	1211	25	investment	investment	NOUN
ftr-316	1211	26	that	that	PRON
ftr-316	1211	27	goes	go	VERB
ftr-316	1211	28	through	through	ADP
ftr-316	1211	29	chile	chile	NOUN
ftr-316	1211	30	for	for	ADP
ftr-316	1211	31	tax	tax	NOUN
ftr-316	1211	32	savings	saving	NOUN
ftr-316	1211	33	purposes	purpose	NOUN
ftr-316	1211	34	but	but	CCONJ
ftr-316	1211	35	that	that	PRON
ftr-316	1211	36	also	also	ADV
ftr-316	1211	37	meets	meet	VERB
ftr-316	1211	38	the	the	DET
ftr-316	1211	39	requirements	requirement	NOUN
ftr-316	1211	40	under	under	ADP
ftr-316	1211	41	the	the	DET
ftr-316	1211	42	lob	lob	NOUN
ftr-316	1211	43	clause	clause	NOUN
ftr-316	1211	44	.	.	PUNCT
ftr-316	1212	1	in	in	ADP
ftr-316	1212	2	contrast	contrast	NOUN
ftr-316	1212	3	,	,	PUNCT
ftr-316	1212	4	it	it	PRON
ftr-316	1212	5	is	be	AUX
ftr-316	1212	6	unclear	unclear	ADJ
ftr-316	1212	7	whether	whether	SCONJ
ftr-316	1212	8	the	the	DET
ftr-316	1212	9	decreased	decrease	VERB
ftr-316	1212	10	withholding	withholding	NOUN
ftr-316	1212	11	tax	tax	NOUN
ftr-316	1212	12	will	will	AUX
ftr-316	1212	13	increase	increase	VERB
ftr-316	1212	14	u.s	u.s	PROPN
ftr-316	1212	15	.	.	PROPN
ftr-316	1212	16	fdi	fdi	PROPN
ftr-316	1212	17	in	in	ADP
ftr-316	1212	18	chile	chile	PROPN
ftr-316	1212	19	,	,	PUNCT
ftr-316	1212	20	because	because	SCONJ
ftr-316	1212	21	such	such	ADJ
ftr-316	1212	22	decrease	decrease	NOUN
ftr-316	1212	23	will	will	AUX
ftr-316	1212	24	likely	likely	ADV
ftr-316	1212	25	be	be	AUX
ftr-316	1212	26	offset	offset	VERB
ftr-316	1212	27	by	by	ADP
ftr-316	1212	28	the	the	DET
ftr-316	1212	29	u.s	u.s	PROPN
ftr-316	1212	30	.	.	PROPN
ftr-316	1212	31	tax	tax	NOUN
ftr-316	1212	32	credit	credit	NOUN
ftr-316	1212	33	system	system	NOUN
ftr-316	1212	34	.	.	PUNCT
ftr-316	1213	1	consequently	consequently	ADV
ftr-316	1213	2	,	,	PUNCT
ftr-316	1213	3	the	the	DET
ftr-316	1213	4	treaty	treaty	NOUN
ftr-316	1213	5	’s	’s	PART
ftr-316	1213	6	most	most	ADV
ftr-316	1213	7	direct	direct	ADJ
ftr-316	1213	8	effect	effect	NOUN
ftr-316	1213	9	is	be	AUX
ftr-316	1213	10	not	not	PART
ftr-316	1213	11	a	a	DET
ftr-316	1213	12	reduction	reduction	NOUN
ftr-316	1213	13	in	in	ADP
ftr-316	1213	14	the	the	DET
ftr-316	1213	15	tax	tax	NOUN
ftr-316	1213	16	burden	burden	NOUN
ftr-316	1213	17	of	of	ADP
ftr-316	1213	18	the	the	DET
ftr-316	1213	19	u.s	u.s	PROPN
ftr-316	1213	20	.	.	PROPN
ftr-316	1213	21	investor	investor	NOUN
ftr-316	1213	22	but	but	CCONJ
ftr-316	1213	23	rather	rather	ADV
ftr-316	1213	24	a	a	DET
ftr-316	1213	25	shift	shift	NOUN
ftr-316	1213	26	in	in	ADP
ftr-316	1213	27	tax	tax	NOUN
ftr-316	1213	28	revenues	revenue	NOUN
ftr-316	1213	29	from	from	ADP
ftr-316	1213	30	the	the	DET
ftr-316	1213	31	chilean	chilean	ADJ
ftr-316	1213	32	treasury	treasury	PROPN
ftr-316	1213	33	to	to	ADP
ftr-316	1213	34	the	the	DET
ftr-316	1213	35	u.s	u.s	PROPN
ftr-316	1213	36	.	.	PROPN
ftr-316	1213	37	treasury	treasury	PROPN
ftr-316	1213	38	.	.	PUNCT
ftr-316	1214	1	the	the	DET
ftr-316	1214	2	treaty	treaty	NOUN
ftr-316	1214	3	’s	’s	PART
ftr-316	1214	4	effect	effect	NOUN
ftr-316	1214	5	on	on	ADP
ftr-316	1214	6	chilean	chilean	ADJ
ftr-316	1214	7	revenues	revenue	NOUN
ftr-316	1214	8	and	and	CCONJ
ftr-316	1214	9	the	the	DET
ftr-316	1214	10	country	country	NOUN
ftr-316	1214	11	’s	’s	PART
ftr-316	1214	12	welfare	welfare	NOUN
ftr-316	1214	13	can	can	AUX
ftr-316	1214	14	be	be	AUX
ftr-316	1214	15	even	even	ADV
ftr-316	1214	16	greater	great	ADJ
ftr-316	1214	17	if	if	SCONJ
ftr-316	1214	18	the	the	DET
ftr-316	1214	19	impact	impact	NOUN
ftr-316	1214	20	of	of	ADP
ftr-316	1214	21	the	the	DET
ftr-316	1214	22	most	most	ADV
ftr-316	1214	23	favored	favor	VERB
ftr-316	1214	24	nation	nation	NOUN
ftr-316	1214	25	clause	clause	NOUN
ftr-316	1214	26	included	include	VERB
ftr-316	1214	27	in	in	ADP
ftr-316	1214	28	tax	tax	NOUN
ftr-316	1214	29	treaties	treaty	NOUN
ftr-316	1214	30	signed	sign	VERB
ftr-316	1214	31	with	with	ADP
ftr-316	1214	32	oecd	oecd	PROPN
ftr-316	1214	33	members	member	NOUN
ftr-316	1214	34	is	be	AUX
ftr-316	1214	35	taken	take	VERB
ftr-316	1214	36	into	into	ADP
ftr-316	1214	37	account	account	NOUN
ftr-316	1214	38	.	.	PUNCT
ftr-316	1215	1	even	even	ADV
ftr-316	1215	2	if	if	SCONJ
ftr-316	1215	3	fdi	fdi	NOUN
ftr-316	1215	4	increases	increase	VERB
ftr-316	1215	5	as	as	ADP
ftr-316	1215	6	a	a	DET
ftr-316	1215	7	result	result	NOUN
ftr-316	1215	8	of	of	ADP
ftr-316	1215	9	the	the	DET
ftr-316	1215	10	treaty	treaty	NOUN
ftr-316	1215	11	,	,	PUNCT
ftr-316	1215	12	there	there	PRON
ftr-316	1215	13	is	be	VERB
ftr-316	1215	14	no	no	DET
ftr-316	1215	15	empirical	empirical	ADJ
ftr-316	1215	16	evidence	evidence	NOUN
ftr-316	1215	17	that	that	SCONJ
ftr-316	1215	18	such	such	DET
ftr-316	1215	19	an	an	DET
ftr-316	1215	20	increase	increase	NOUN
ftr-316	1215	21	—	—	PUNCT
ftr-316	1215	22	and	and	CCONJ
ftr-316	1215	23	its	its	PRON
ftr-316	1215	24	potential	potential	ADJ
ftr-316	1215	25	favorable	favorable	ADJ
ftr-316	1215	26	effect	effect	NOUN
ftr-316	1215	27	on	on	ADP
ftr-316	1215	28	the	the	DET
ftr-316	1215	29	first	first	ADJ
ftr-316	1215	30	category	category	NOUN
ftr-316	1215	31	tax	tax	NOUN
ftr-316	1215	32	—	—	PUNCT
ftr-316	1215	33	will	will	AUX
ftr-316	1215	34	create	create	VERB
ftr-316	1215	35	a	a	DET
ftr-316	1215	36	net	net	ADJ
ftr-316	1215	37	benefit	benefit	NOUN
ftr-316	1215	38	for	for	ADP
ftr-316	1215	39	chile	chile	NOUN
ftr-316	1215	40	that	that	PRON
ftr-316	1215	41	compensates	compensate	VERB
ftr-316	1215	42	the	the	DET
ftr-316	1215	43	loss	loss	NOUN
ftr-316	1215	44	of	of	ADP
ftr-316	1215	45	revenues	revenue	NOUN
ftr-316	1215	46	arising	arise	VERB
ftr-316	1215	47	from	from	ADP
ftr-316	1215	48	the	the	DET
ftr-316	1215	49	treaty	treaty	NOUN
ftr-316	1215	50	.	.	PUNCT