id	sid	tid	token	lemma	pos
ftr-321	1	1	florida	florida	PROPN
ftr-321	1	2	tax	tax	PROPN
ftr-321	1	3	review	review	NOUN
ftr-321	1	4	volume	volume	NOUN
ftr-321	1	5	13	13	NUM
ftr-321	1	6	2012	2012	NUM
ftr-321	1	7	number	number	NOUN
ftr-321	1	8	6	6	NUM
ftr-321	1	9	florida	florida	PROPN
ftr-321	1	10	tax	tax	NOUN
ftr-321	1	11	review	review	NOUN
ftr-321	1	12	article	article	NOUN
ftr-321	1	13	the	the	DET
ftr-321	1	14	principle	principle	NOUN
ftr-321	1	15	of	of	ADP
ftr-321	1	16	territoriality	territoriality	NOUN
ftr-321	1	17	and	and	CCONJ
ftr-321	1	18	its	its	PRON
ftr-321	1	19	implementation	implementation	NOUN
ftr-321	1	20	in	in	ADP
ftr-321	1	21	the	the	DET
ftr-321	1	22	proposal	proposal	NOUN
ftr-321	1	23	for	for	ADP
ftr-321	1	24	a	a	DET
ftr-321	1	25	council	council	NOUN
ftr-321	1	26	directive	directive	NOUN
ftr-321	1	27	on	on	ADP
ftr-321	1	28	a	a	DET
ftr-321	1	29	common	common	ADJ
ftr-321	1	30	consolidated	consolidated	ADJ
ftr-321	1	31	tax	tax	NOUN
ftr-321	1	32	base	base	NOUN
ftr-321	1	33	(	(	PUNCT
ftr-321	1	34	ccctb	ccctb	NOUN
ftr-321	1	35	)	)	PUNCT
ftr-321	1	36	michael	michael	PROPN
ftr-321	1	37	lang	lang	PROPN
ftr-321	1	38	university	university	PROPN
ftr-321	1	39	of	of	ADP
ftr-321	1	40	florida	florida	PROPN
ftr-321	1	41	college	college	PROPN
ftr-321	1	42	of	of	ADP
ftr-321	1	43	law	law	PROPN
ftr-321	1	44	florida	florida	PROPN
ftr-321	1	45	tax	tax	NOUN
ftr-321	1	46	review	review	NOUN
ftr-321	1	47	volume	volume	NOUN
ftr-321	1	48	13	13	NUM
ftr-321	1	49	2012	2012	NUM
ftr-321	1	50	number	number	NOUN
ftr-321	1	51	6	6	NUM
ftr-321	1	52	article	article	NOUN
ftr-321	1	53	the	the	DET
ftr-321	1	54	principle	principle	NOUN
ftr-321	1	55	of	of	ADP
ftr-321	1	56	territoriality	territoriality	NOUN
ftr-321	1	57	and	and	CCONJ
ftr-321	1	58	its	its	PRON
ftr-321	1	59	implementation	implementation	NOUN
ftr-321	1	60	in	in	ADP
ftr-321	1	61	the	the	DET
ftr-321	1	62	proposal	proposal	NOUN
ftr-321	1	63	for	for	ADP
ftr-321	1	64	a	a	DET
ftr-321	1	65	council	council	NOUN
ftr-321	1	66	directive	directive	NOUN
ftr-321	1	67	on	on	ADP
ftr-321	1	68	a	a	DET
ftr-321	1	69	common	common	ADJ
ftr-321	1	70	consolidated	consolidated	ADJ
ftr-321	1	71	tax	tax	NOUN
ftr-321	1	72	base	base	NOUN
ftr-321	1	73	(	(	PUNCT
ftr-321	1	74	ccctb	ccctb	NOUN
ftr-321	1	75	)	)	PUNCT
ftr-321	1	76	michael	michael	PROPN
ftr-321	1	77	lang	lang	PROPN
ftr-321	1	78	305	305	NUM
ftr-321	1	79	florida	florida	PROPN
ftr-321	1	80	tax	tax	NOUN
ftr-321	1	81	review	review	NOUN
ftr-321	1	82	volume	volume	NOUN
ftr-321	1	83	13	13	NUM
ftr-321	1	84	2012	2012	NUM
ftr-321	1	85	number	number	NOUN
ftr-321	1	86	6	6	NUM
ftr-321	1	87	the	the	DET
ftr-321	1	88	florida	florida	PROPN
ftr-321	1	89	tax	tax	NOUN
ftr-321	1	90	review	review	NOUN
ftr-321	1	91	is	be	AUX
ftr-321	1	92	a	a	DET
ftr-321	1	93	publication	publication	NOUN
ftr-321	1	94	of	of	ADP
ftr-321	1	95	the	the	DET
ftr-321	1	96	graduate	graduate	ADJ
ftr-321	1	97	tax	tax	NOUN
ftr-321	1	98	program	program	NOUN
ftr-321	1	99	of	of	ADP
ftr-321	1	100	the	the	DET
ftr-321	1	101	university	university	PROPN
ftr-321	1	102	of	of	ADP
ftr-321	1	103	florida	florida	PROPN
ftr-321	1	104	college	college	PROPN
ftr-321	1	105	of	of	ADP
ftr-321	1	106	law	law	NOUN
ftr-321	1	107	.	.	PUNCT
ftr-321	2	1	each	each	DET
ftr-321	2	2	volume	volume	NOUN
ftr-321	2	3	consists	consist	VERB
ftr-321	2	4	of	of	ADP
ftr-321	2	5	ten	ten	NUM
ftr-321	2	6	issues	issue	NOUN
ftr-321	2	7	published	publish	VERB
ftr-321	2	8	by	by	ADP
ftr-321	2	9	tax	tax	NOUN
ftr-321	2	10	analysts	analyst	NOUN
ftr-321	2	11	.	.	PUNCT
ftr-321	3	1	the	the	DET
ftr-321	3	2	subscription	subscription	NOUN
ftr-321	3	3	rate	rate	NOUN
ftr-321	3	4	,	,	PUNCT
ftr-321	3	5	payable	payable	ADJ
ftr-321	3	6	in	in	ADP
ftr-321	3	7	advance	advance	NOUN
ftr-321	3	8	,	,	PUNCT
ftr-321	3	9	is	be	AUX
ftr-321	3	10	$	$	SYM
ftr-321	3	11	125.00	125.00	NUM
ftr-321	3	12	per	per	ADP
ftr-321	3	13	volume	volume	NOUN
ftr-321	3	14	in	in	ADP
ftr-321	3	15	the	the	DET
ftr-321	3	16	united	united	PROPN
ftr-321	3	17	states	states	PROPN
ftr-321	3	18	and	and	CCONJ
ftr-321	3	19	$	$	SYM
ftr-321	3	20	145.00	145.00	NUM
ftr-321	3	21	per	per	ADP
ftr-321	3	22	volume	volume	NOUN
ftr-321	3	23	elsewhere	elsewhere	ADV
ftr-321	3	24	.	.	PUNCT
ftr-321	4	1	if	if	SCONJ
ftr-321	4	2	a	a	DET
ftr-321	4	3	subscription	subscription	NOUN
ftr-321	4	4	is	be	AUX
ftr-321	4	5	to	to	PART
ftr-321	4	6	be	be	AUX
ftr-321	4	7	discontinued	discontinue	VERB
ftr-321	4	8	at	at	ADP
ftr-321	4	9	expiration	expiration	NOUN
ftr-321	4	10	,	,	PUNCT
ftr-321	4	11	notice	notice	VERB
ftr-321	4	12	to	to	ADP
ftr-321	4	13	that	that	DET
ftr-321	4	14	effect	effect	NOUN
ftr-321	4	15	should	should	AUX
ftr-321	4	16	be	be	AUX
ftr-321	4	17	sent	send	VERB
ftr-321	4	18	;	;	PUNCT
ftr-321	4	19	otherwise	otherwise	ADV
ftr-321	4	20	,	,	PUNCT
ftr-321	4	21	it	it	PRON
ftr-321	4	22	will	will	AUX
ftr-321	4	23	be	be	AUX
ftr-321	4	24	automatically	automatically	ADV
ftr-321	4	25	renewed	renew	VERB
ftr-321	4	26	.	.	PUNCT
ftr-321	5	1	subscriptions	subscription	NOUN
ftr-321	5	2	and	and	CCONJ
ftr-321	5	3	changes	change	NOUN
ftr-321	5	4	of	of	ADP
ftr-321	5	5	address	address	NOUN
ftr-321	5	6	should	should	AUX
ftr-321	5	7	be	be	AUX
ftr-321	5	8	sent	send	VERB
ftr-321	5	9	to	to	ADP
ftr-321	5	10	:	:	PUNCT
ftr-321	5	11	customer	customer	NOUN
ftr-321	5	12	service	service	NOUN
ftr-321	5	13	dept	dept	NOUN
ftr-321	5	14	.	.	PUNCT
ftr-321	5	15	,	,	PUNCT
ftr-321	5	16	tax	tax	NOUN
ftr-321	5	17	analysts	analyst	NOUN
ftr-321	5	18	,	,	PUNCT
ftr-321	5	19	400	400	NUM
ftr-321	5	20	s.	s.	PROPN
ftr-321	5	21	maple	maple	PROPN
ftr-321	5	22	ave	ave	PROPN
ftr-321	5	23	,	,	PUNCT
ftr-321	5	24	suite	suite	NOUN
ftr-321	5	25	400	400	NUM
ftr-321	5	26	,	,	PUNCT
ftr-321	5	27	falls	fall	VERB
ftr-321	5	28	church	church	NOUN
ftr-321	5	29	,	,	PUNCT
ftr-321	5	30	va	va	PROPN
ftr-321	5	31	22048	22048	NUM
ftr-321	5	32	.	.	PUNCT
ftr-321	6	1	requests	request	NOUN
ftr-321	6	2	for	for	ADP
ftr-321	6	3	back	back	ADJ
ftr-321	6	4	issues	issue	NOUN
ftr-321	6	5	should	should	AUX
ftr-321	6	6	be	be	AUX
ftr-321	6	7	sent	send	VERB
ftr-321	6	8	to	to	ADP
ftr-321	6	9	:	:	PUNCT
ftr-321	6	10	william	william	PROPN
ftr-321	6	11	s.	s.	PROPN
ftr-321	6	12	hein	hein	PROPN
ftr-321	6	13	&	&	CCONJ
ftr-321	6	14	co.	co.	PROPN
ftr-321	6	15	,	,	PUNCT
ftr-321	6	16	inc	inc	PROPN
ftr-321	6	17	.	.	PROPN
ftr-321	6	18	,	,	PUNCT
ftr-321	6	19	1285	1285	NUM
ftr-321	6	20	main	main	ADJ
ftr-321	6	21	street	street	NOUN
ftr-321	6	22	,	,	PUNCT
ftr-321	6	23	buffalo	buffalo	PROPN
ftr-321	6	24	,	,	PUNCT
ftr-321	6	25	ny	ny	PROPN
ftr-321	6	26	14209	14209	NUM
ftr-321	6	27	.	.	PUNCT
ftr-321	7	1	please	please	INTJ
ftr-321	7	2	notify	notify	VERB
ftr-321	7	3	tax	tax	NOUN
ftr-321	7	4	analysts	analyst	NOUN
ftr-321	7	5	of	of	ADP
ftr-321	7	6	your	your	PRON
ftr-321	7	7	changes	change	NOUN
ftr-321	7	8	of	of	ADP
ftr-321	7	9	address	address	NOUN
ftr-321	7	10	one	one	NUM
ftr-321	7	11	month	month	NOUN
ftr-321	7	12	in	in	ADP
ftr-321	7	13	advance	advance	NOUN
ftr-321	7	14	.	.	PUNCT
ftr-321	8	1	if	if	SCONJ
ftr-321	8	2	you	you	PRON
ftr-321	8	3	have	have	VERB
ftr-321	8	4	any	any	DET
ftr-321	8	5	questions	question	NOUN
ftr-321	8	6	regarding	regard	VERB
ftr-321	8	7	a	a	DET
ftr-321	8	8	subscription	subscription	NOUN
ftr-321	8	9	,	,	PUNCT
ftr-321	8	10	you	you	PRON
ftr-321	8	11	may	may	AUX
ftr-321	8	12	call	call	VERB
ftr-321	8	13	customer	customer	NOUN
ftr-321	8	14	service	service	NOUN
ftr-321	8	15	at	at	ADP
ftr-321	8	16	(	(	PUNCT
ftr-321	8	17	352)273	352)273	NUM
ftr-321	8	18	-	-	PUNCT
ftr-321	8	19	0904	0904	NUM
ftr-321	8	20	or	or	CCONJ
ftr-321	8	21	email	email	NOUN
ftr-321	8	22	ftr@law.ufl.edu	ftr@law.ufl.edu	PROPN
ftr-321	8	23	.	.	PUNCT
ftr-321	9	1	copyright	copyright	NOUN
ftr-321	9	2	©	©	PROPN
ftr-321	9	3	2012	2012	NUM
ftr-321	9	4	by	by	ADP
ftr-321	9	5	the	the	DET
ftr-321	9	6	university	university	PROPN
ftr-321	9	7	of	of	ADP
ftr-321	9	8	florida	florida	PROPN
ftr-321	9	9	florida	florida	PROPN
ftr-321	9	10	tax	tax	PROPN
ftr-321	9	11	review	review	NOUN
ftr-321	9	12	volume	volume	NOUN
ftr-321	9	13	13	13	NUM
ftr-321	9	14	2012	2012	NUM
ftr-321	9	15	number	number	NOUN
ftr-321	9	16	6	6	NUM
ftr-321	9	17	editor	editor	NOUN
ftr-321	9	18	-	-	PUNCT
ftr-321	9	19	in	in	ADP
ftr-321	9	20	-	-	PUNCT
ftr-321	9	21	chief	chief	NOUN
ftr-321	9	22	martin	martin	PROPN
ftr-321	9	23	j.	j.	PROPN
ftr-321	9	24	mcmahon	mcmahon	PROPN
ftr-321	9	25	,	,	PUNCT
ftr-321	9	26	jr	jr	PROPN
ftr-321	9	27	.	.	PROPN
ftr-321	9	28	stephen	stephen	PROPN
ftr-321	9	29	c.	c.	PROPN
ftr-321	9	30	o‟connell	o‟connell	PROPN
ftr-321	9	31	professor	professor	PROPN
ftr-321	9	32	of	of	ADP
ftr-321	9	33	law	law	PROPN
ftr-321	9	34	university	university	PROPN
ftr-321	9	35	of	of	ADP
ftr-321	9	36	florida	florida	PROPN
ftr-321	9	37	associate	associate	PROPN
ftr-321	9	38	editors	editor	NOUN
ftr-321	9	39	university	university	PROPN
ftr-321	9	40	of	of	ADP
ftr-321	9	41	florida	florida	PROPN
ftr-321	9	42	yariv	yariv	PROPN
ftr-321	9	43	brauner	brauner	PROPN
ftr-321	9	44	professor	professor	NOUN
ftr-321	9	45	of	of	ADP
ftr-321	9	46	law	law	PROPN
ftr-321	9	47	dennis	dennis	PROPN
ftr-321	9	48	a.	a.	PROPN
ftr-321	9	49	calfee	calfee	PROPN
ftr-321	9	50	professor	professor	NOUN
ftr-321	9	51	of	of	ADP
ftr-321	9	52	law	law	PROPN
ftr-321	9	53	patricia	patricia	PROPN
ftr-321	9	54	e.	e.	PROPN
ftr-321	9	55	dilley	dilley	PROPN
ftr-321	9	56	professor	professor	PROPN
ftr-321	9	57	of	of	ADP
ftr-321	9	58	law	law	PROPN
ftr-321	9	59	michael	michael	PROPN
ftr-321	9	60	k.	k.	PROPN
ftr-321	9	61	friel	friel	PROPN
ftr-321	9	62	professor	professor	PROPN
ftr-321	9	63	of	of	ADP
ftr-321	9	64	law	law	PROPN
ftr-321	9	65	david	david	PROPN
ftr-321	9	66	m.	m.	PROPN
ftr-321	9	67	hudson	hudson	PROPN
ftr-321	9	68	professor	professor	PROPN
ftr-321	9	69	of	of	ADP
ftr-321	9	70	law	law	PROPN
ftr-321	9	71	charlene	charlene	PROPN
ftr-321	9	72	luke	luke	PROPN
ftr-321	9	73	associate	associate	NOUN
ftr-321	9	74	professor	professor	NOUN
ftr-321	9	75	of	of	ADP
ftr-321	9	76	law	law	PROPN
ftr-321	9	77	lawrence	lawrence	PROPN
ftr-321	9	78	a.	a.	PROPN
ftr-321	9	79	lokken	lokken	PROPN
ftr-321	9	80	omri	omri	PROPN
ftr-321	9	81	marian	marian	PROPN
ftr-321	9	82	assistant	assistant	PROPN
ftr-321	9	83	professor	professor	NOUN
ftr-321	9	84	of	of	ADP
ftr-321	9	85	law	law	PROPN
ftr-321	9	86	yolanda	yolanda	PROPN
ftr-321	9	87	jameson	jameson	PROPN
ftr-321	9	88	visiting	visit	VERB
ftr-321	9	89	assistant	assistant	ADJ
ftr-321	9	90	professor	professor	NOUN
ftr-321	9	91	samuel	samuel	PROPN
ftr-321	9	92	c.	c.	PROPN
ftr-321	9	93	ullman	ullman	PROPN
ftr-321	9	94	adjunct	adjunct	PROPN
ftr-321	9	95	professor	professor	NOUN
ftr-321	9	96	of	of	ADP
ftr-321	9	97	law	law	NOUN
ftr-321	9	98	emeritus	emeritus	ADJ
ftr-321	9	99	culverhouse	culverhouse	NOUN
ftr-321	9	100	eminent	eminent	NOUN
ftr-321	9	101	scholar	scholar	NOUN
ftr-321	9	102	board	board	NOUN
ftr-321	9	103	of	of	ADP
ftr-321	9	104	advisors	advisor	NOUN
ftr-321	9	105	hugh	hugh	PROPN
ftr-321	9	106	j.	j.	PROPN
ftr-321	9	107	ault	ault	PROPN
ftr-321	9	108	boston	boston	PROPN
ftr-321	9	109	college	college	PROPN
ftr-321	9	110	j.	j.	PROPN
ftr-321	9	111	martin	martin	PROPN
ftr-321	9	112	burke	burke	PROPN
ftr-321	9	113	university	university	PROPN
ftr-321	9	114	of	of	ADP
ftr-321	9	115	montana	montana	PROPN
ftr-321	9	116	charlotte	charlotte	PROPN
ftr-321	9	117	crane	crane	PROPN
ftr-321	9	118	northwestern	northwestern	PROPN
ftr-321	9	119	university	university	PROPN
ftr-321	9	120	jasper	jasper	NOUN
ftr-321	9	121	l.	l.	PROPN
ftr-321	9	122	cummings	cummings	PROPN
ftr-321	9	123	jr	jr	PROPN
ftr-321	9	124	.	.	PROPN
ftr-321	9	125	alston	alston	PROPN
ftr-321	9	126	&	&	CCONJ
ftr-321	9	127	bird	bird	PROPN
ftr-321	9	128	,	,	PUNCT
ftr-321	9	129	llp	llp	PROPN
ftr-321	9	130	raleigh	raleigh	PROPN
ftr-321	9	131	,	,	PUNCT
ftr-321	9	132	north	north	PROPN
ftr-321	9	133	carolina	carolina	PROPN
ftr-321	9	134	deborah	deborah	PROPN
ftr-321	9	135	a.	a.	PROPN
ftr-321	9	136	geier	geier	PROPN
ftr-321	9	137	cleveland	cleveland	PROPN
ftr-321	9	138	state	state	PROPN
ftr-321	9	139	university	university	PROPN
ftr-321	9	140	stephen	stephen	PROPN
ftr-321	9	141	a.	a.	PROPN
ftr-321	9	142	lind	lind	PROPN
ftr-321	9	143	university	university	PROPN
ftr-321	9	144	of	of	ADP
ftr-321	9	145	california	california	PROPN
ftr-321	9	146	hastings	hastings	PROPN
ftr-321	9	147	college	college	PROPN
ftr-321	9	148	of	of	ADP
ftr-321	9	149	law	law	PROPN
ftr-321	9	150	gregg	gregg	PROPN
ftr-321	9	151	d.	d.	PROPN
ftr-321	9	152	polsky	polsky	PROPN
ftr-321	9	153	university	university	PROPN
ftr-321	9	154	of	of	ADP
ftr-321	9	155	north	north	PROPN
ftr-321	9	156	carolina	carolina	PROPN
ftr-321	9	157	reed	reed	PROPN
ftr-321	9	158	shuldiner	shuldiner	PROPN
ftr-321	9	159	university	university	PROPN
ftr-321	9	160	of	of	ADP
ftr-321	9	161	pennsylvania	pennsylvania	PROPN
ftr-321	9	162	theodore	theodore	PROPN
ftr-321	9	163	s.	s.	PROPN
ftr-321	9	164	sims	sims	PROPN
ftr-321	9	165	boston	boston	PROPN
ftr-321	9	166	university	university	PROPN
ftr-321	9	167	graduate	graduate	NOUN
ftr-321	9	168	editors	editor	NOUN
ftr-321	9	169	rachel	rachel	PROPN
ftr-321	9	170	barlow	barlow	PROPN
ftr-321	9	171	ashley	ashley	PROPN
ftr-321	9	172	haskins	haskins	PROPN
ftr-321	9	173	justin	justin	PROPN
ftr-321	9	174	hoyle	hoyle	PROPN
ftr-321	9	175	grant	grant	PROPN
ftr-321	9	176	marshall	marshall	PROPN
ftr-321	9	177	isabelle	isabelle	PROPN
ftr-321	9	178	taylor	taylor	PROPN
ftr-321	9	179	suzie	suzie	PROPN
ftr-321	9	180	ward	ward	PROPN
ftr-321	9	181	gary	gary	PROPN
ftr-321	9	182	williams	williams	PROPN
ftr-321	9	183	seth	seth	PROPN
ftr-321	9	184	williams	williams	PROPN
ftr-321	9	185	executive	executive	PROPN
ftr-321	9	186	assistant	assistant	PROPN
ftr-321	9	187	trudi	trudi	PROPN
ftr-321	9	188	m.	m.	PROPN
ftr-321	9	189	reid	reid	PROPN
ftr-321	9	190	florida	florida	PROPN
ftr-321	9	191	tax	tax	PROPN
ftr-321	9	192	review	review	NOUN
ftr-321	9	193	volume	volume	NOUN
ftr-321	9	194	13	13	NUM
ftr-321	9	195	2012	2012	NUM
ftr-321	9	196	number	number	NOUN
ftr-321	9	197	6	6	NUM
ftr-321	9	198	information	information	NOUN
ftr-321	9	199	for	for	ADP
ftr-321	9	200	contributors	contributor	NOUN
ftr-321	9	201	the	the	DET
ftr-321	9	202	florida	florida	PROPN
ftr-321	9	203	tax	tax	NOUN
ftr-321	9	204	review	review	NOUN
ftr-321	9	205	invites	invite	VERB
ftr-321	9	206	the	the	DET
ftr-321	9	207	submission	submission	NOUN
ftr-321	9	208	of	of	ADP
ftr-321	9	209	manuscripts	manuscript	NOUN
ftr-321	9	210	addressing	address	VERB
ftr-321	9	211	issues	issue	NOUN
ftr-321	9	212	of	of	ADP
ftr-321	9	213	tax	tax	NOUN
ftr-321	9	214	law	law	NOUN
ftr-321	9	215	and	and	CCONJ
ftr-321	9	216	policy	policy	NOUN
ftr-321	9	217	.	.	PUNCT
ftr-321	10	1	the	the	DET
ftr-321	10	2	review	review	NOUN
ftr-321	10	3	publishes	publish	VERB
ftr-321	10	4	several	several	ADJ
ftr-321	10	5	types	type	NOUN
ftr-321	10	6	of	of	ADP
ftr-321	10	7	manuscripts	manuscript	NOUN
ftr-321	10	8	:	:	PUNCT
ftr-321	10	9	―articles,‖	―articles,‖	PROPN
ftr-321	10	10	―commentaries,‖	―commentaries,‖	PROPN
ftr-321	10	11	and	and	CCONJ
ftr-321	10	12	―book	―book	PROPN
ftr-321	10	13	reviews.‖	reviews.‖	NOUN
ftr-321	10	14	the	the	DET
ftr-321	10	15	florida	florida	PROPN
ftr-321	10	16	tax	tax	NOUN
ftr-321	10	17	review	review	NOUN
ftr-321	10	18	is	be	AUX
ftr-321	10	19	a	a	DET
ftr-321	10	20	faculty	faculty	NOUN
ftr-321	10	21	-	-	PUNCT
ftr-321	10	22	edited	edit	VERB
ftr-321	10	23	law	law	NOUN
ftr-321	10	24	review	review	NOUN
ftr-321	10	25	published	publish	VERB
ftr-321	10	26	by	by	ADP
ftr-321	10	27	the	the	DET
ftr-321	10	28	graduate	graduate	PROPN
ftr-321	10	29	tax	tax	NOUN
ftr-321	10	30	program	program	NOUN
ftr-321	10	31	of	of	ADP
ftr-321	10	32	the	the	DET
ftr-321	10	33	university	university	PROPN
ftr-321	10	34	of	of	ADP
ftr-321	10	35	florida	florida	PROPN
ftr-321	10	36	college	college	PROPN
ftr-321	10	37	of	of	ADP
ftr-321	10	38	law	law	NOUN
ftr-321	10	39	,	,	PUNCT
ftr-321	10	40	with	with	ADP
ftr-321	10	41	the	the	DET
ftr-321	10	42	assistance	assistance	NOUN
ftr-321	10	43	of	of	ADP
ftr-321	10	44	a	a	DET
ftr-321	10	45	number	number	NOUN
ftr-321	10	46	of	of	ADP
ftr-321	10	47	graduate	graduate	ADJ
ftr-321	10	48	tax	tax	NOUN
ftr-321	10	49	students	student	NOUN
ftr-321	10	50	who	who	PRON
ftr-321	10	51	assist	assist	VERB
ftr-321	10	52	the	the	DET
ftr-321	10	53	faculty	faculty	NOUN
ftr-321	10	54	editorial	editorial	NOUN
ftr-321	10	55	board	board	NOUN
ftr-321	10	56	.	.	PUNCT
ftr-321	11	1	the	the	DET
ftr-321	11	2	florida	florida	PROPN
ftr-321	11	3	tax	tax	NOUN
ftr-321	11	4	review	review	NOUN
ftr-321	11	5	prefers	prefer	VERB
ftr-321	11	6	electronic	electronic	ADJ
ftr-321	11	7	submissions	submission	NOUN
ftr-321	11	8	in	in	ADP
ftr-321	11	9	either	either	DET
ftr-321	11	10	word	word	NOUN
ftr-321	11	11	perfect	perfect	ADJ
ftr-321	11	12	or	or	CCONJ
ftr-321	11	13	microsoft	microsoft	PROPN
ftr-321	11	14	word	word	NOUN
ftr-321	11	15	either	either	CCONJ
ftr-321	11	16	by	by	ADP
ftr-321	11	17	e	e	NOUN
ftr-321	11	18	-	-	NOUN
ftr-321	11	19	mail	mail	NOUN
ftr-321	11	20	to	to	PART
ftr-321	11	21	ftr@law.ufl.edu	ftr@law.ufl.edu	VERB
ftr-321	11	22	or	or	CCONJ
ftr-321	11	23	through	through	ADP
ftr-321	11	24	expresso	expresso	NOUN
ftr-321	11	25	.	.	PUNCT
ftr-321	12	1	if	if	SCONJ
ftr-321	12	2	a	a	DET
ftr-321	12	3	hard	hard	ADJ
ftr-321	12	4	copy	copy	NOUN
ftr-321	12	5	submission	submission	NOUN
ftr-321	12	6	is	be	AUX
ftr-321	12	7	necessary	necessary	ADJ
ftr-321	12	8	,	,	PUNCT
ftr-321	12	9	please	please	INTJ
ftr-321	12	10	mail	mail	VERB
ftr-321	12	11	your	your	PRON
ftr-321	12	12	article	article	NOUN
ftr-321	12	13	to	to	ADP
ftr-321	12	14	:	:	PUNCT
ftr-321	12	15	editor	editor	PROPN
ftr-321	12	16	,	,	PUNCT
ftr-321	12	17	florida	florida	PROPN
ftr-321	12	18	tax	tax	PROPN
ftr-321	12	19	review	review	PROPN
ftr-321	12	20	,	,	PUNCT
ftr-321	12	21	university	university	PROPN
ftr-321	12	22	of	of	ADP
ftr-321	12	23	florida	florida	PROPN
ftr-321	12	24	college	college	PROPN
ftr-321	12	25	of	of	ADP
ftr-321	12	26	law	law	PROPN
ftr-321	12	27	,	,	PUNCT
ftr-321	12	28	p.o	p.o	PROPN
ftr-321	12	29	.	.	PROPN
ftr-321	12	30	box	box	PROPN
ftr-321	12	31	117634	117634	NUM
ftr-321	12	32	,	,	PUNCT
ftr-321	12	33	gainesville	gainesville	PROPN
ftr-321	12	34	,	,	PUNCT
ftr-321	12	35	fl	fl	PROPN
ftr-321	12	36	32611	32611	NUM
ftr-321	12	37	-	-	SYM
ftr-321	12	38	7634	7634	NUM
ftr-321	12	39	.	.	PUNCT
ftr-321	13	1	although	although	SCONJ
ftr-321	13	2	the	the	DET
ftr-321	13	3	florida	florida	PROPN
ftr-321	13	4	tax	tax	NOUN
ftr-321	13	5	review	review	NOUN
ftr-321	13	6	has	have	VERB
ftr-321	13	7	no	no	DET
ftr-321	13	8	minimum	minimum	ADJ
ftr-321	13	9	or	or	CCONJ
ftr-321	13	10	maximum	maximum	ADJ
ftr-321	13	11	page	page	NOUN
ftr-321	13	12	requirements	requirement	NOUN
ftr-321	13	13	for	for	ADP
ftr-321	13	14	submissions	submission	NOUN
ftr-321	13	15	,	,	PUNCT
ftr-321	13	16	it	it	PRON
ftr-321	13	17	does	do	AUX
ftr-321	13	18	have	have	VERB
ftr-321	13	19	a	a	DET
ftr-321	13	20	strong	strong	ADJ
ftr-321	13	21	preference	preference	NOUN
ftr-321	13	22	for	for	ADP
ftr-321	13	23	submissions	submission	NOUN
ftr-321	13	24	that	that	PRON
ftr-321	13	25	are	be	AUX
ftr-321	13	26	30,000	30,000	NUM
ftr-321	13	27	words	word	NOUN
ftr-321	13	28	or	or	CCONJ
ftr-321	13	29	less	less	ADJ
ftr-321	13	30	,	,	PUNCT
ftr-321	13	31	including	include	VERB
ftr-321	13	32	text	text	NOUN
ftr-321	13	33	and	and	CCONJ
ftr-321	13	34	footnotes	footnote	NOUN
ftr-321	13	35	.	.	PUNCT
ftr-321	14	1	the	the	DET
ftr-321	14	2	florida	florida	PROPN
ftr-321	14	3	tax	tax	NOUN
ftr-321	14	4	review	review	NOUN
ftr-321	14	5	will	will	AUX
ftr-321	14	6	consider	consider	VERB
ftr-321	14	7	manuscripts	manuscript	NOUN
ftr-321	14	8	at	at	ADP
ftr-321	14	9	any	any	DET
ftr-321	14	10	time	time	NOUN
ftr-321	14	11	.	.	PUNCT
ftr-321	15	1	all	all	DET
ftr-321	15	2	citations	citation	NOUN
ftr-321	15	3	should	should	AUX
ftr-321	15	4	follow	follow	VERB
ftr-321	15	5	a	a	DET
ftr-321	15	6	uniform	uniform	ADJ
ftr-321	15	7	system	system	NOUN
ftr-321	15	8	of	of	ADP
ftr-321	15	9	citation	citation	NOUN
ftr-321	15	10	(	(	PUNCT
ftr-321	15	11	19th	19th	ADJ
ftr-321	15	12	ed	ed	NOUN
ftr-321	15	13	.	.	PUNCT
ftr-321	15	14	)	)	PUNCT
ftr-321	15	15	;	;	PUNCT
ftr-321	15	16	however	however	ADV
ftr-321	15	17	,	,	PUNCT
ftr-321	15	18	some	some	DET
ftr-321	15	19	modifications	modification	NOUN
ftr-321	15	20	will	will	AUX
ftr-321	15	21	be	be	AUX
ftr-321	15	22	made	make	VERB
ftr-321	15	23	by	by	ADP
ftr-321	15	24	our	our	PRON
ftr-321	15	25	editors	editor	NOUN
ftr-321	15	26	to	to	PART
ftr-321	15	27	conform	conform	VERB
ftr-321	15	28	with	with	ADP
ftr-321	15	29	the	the	DET
ftr-321	15	30	florida	florida	PROPN
ftr-321	15	31	tax	tax	NOUN
ftr-321	15	32	review	review	NOUN
ftr-321	15	33	styles	style	NOUN
ftr-321	15	34	manuel	manuel	NOUN
ftr-321	15	35	.	.	PUNCT
ftr-321	16	1	for	for	ADP
ftr-321	16	2	submissions	submission	NOUN
ftr-321	16	3	made	make	VERB
ftr-321	16	4	directly	directly	ADV
ftr-321	16	5	to	to	ADP
ftr-321	16	6	the	the	DET
ftr-321	16	7	florida	florida	PROPN
ftr-321	16	8	tax	tax	PROPN
ftr-321	16	9	review	review	PROPN
ftr-321	16	10	,	,	PUNCT
ftr-321	16	11	the	the	DET
ftr-321	16	12	board	board	NOUN
ftr-321	16	13	of	of	ADP
ftr-321	16	14	editors	editor	NOUN
ftr-321	16	15	will	will	AUX
ftr-321	16	16	endeavor	endeavor	VERB
ftr-321	16	17	to	to	PART
ftr-321	16	18	decide	decide	VERB
ftr-321	16	19	within	within	ADP
ftr-321	16	20	three	three	NUM
ftr-321	16	21	weeks	week	NOUN
ftr-321	16	22	whether	whether	SCONJ
ftr-321	16	23	to	to	PART
ftr-321	16	24	publish	publish	VERB
ftr-321	16	25	a	a	DET
ftr-321	16	26	manuscript	manuscript	NOUN
ftr-321	16	27	.	.	PUNCT
ftr-321	17	1	after	after	SCONJ
ftr-321	17	2	the	the	DET
ftr-321	17	3	decision	decision	NOUN
ftr-321	17	4	has	have	AUX
ftr-321	17	5	been	be	AUX
ftr-321	17	6	made	make	VERB
ftr-321	17	7	to	to	PART
ftr-321	17	8	publish	publish	VERB
ftr-321	17	9	,	,	PUNCT
ftr-321	17	10	the	the	DET
ftr-321	17	11	review	review	NOUN
ftr-321	17	12	is	be	AUX
ftr-321	17	13	committed	commit	VERB
ftr-321	17	14	to	to	ADP
ftr-321	17	15	expediting	expedite	VERB
ftr-321	17	16	publication	publication	NOUN
ftr-321	17	17	.	.	PUNCT
ftr-321	18	1	manuscripts	manuscript	NOUN
ftr-321	18	2	selected	select	VERB
ftr-321	18	3	for	for	ADP
ftr-321	18	4	publication	publication	NOUN
ftr-321	18	5	as	as	SCONJ
ftr-321	18	6	articles	article	NOUN
ftr-321	18	7	generally	generally	ADV
ftr-321	18	8	are	be	AUX
ftr-321	18	9	expected	expect	VERB
ftr-321	18	10	to	to	PART
ftr-321	18	11	be	be	AUX
ftr-321	18	12	published	publish	VERB
ftr-321	18	13	within	within	ADP
ftr-321	18	14	three	three	NUM
ftr-321	18	15	months	month	NOUN
ftr-321	18	16	after	after	ADP
ftr-321	18	17	acceptance	acceptance	NOUN
ftr-321	18	18	.	.	PUNCT
ftr-321	19	1	all	all	DET
ftr-321	19	2	tax	tax	NOUN
ftr-321	19	3	law	law	NOUN
ftr-321	19	4	and	and	CCONJ
ftr-321	19	5	policy	policy	NOUN
ftr-321	19	6	positions	position	NOUN
ftr-321	19	7	presented	present	VERB
ftr-321	19	8	are	be	AUX
ftr-321	19	9	solely	solely	ADV
ftr-321	19	10	those	those	PRON
ftr-321	19	11	of	of	ADP
ftr-321	19	12	the	the	DET
ftr-321	19	13	authors	author	NOUN
ftr-321	19	14	.	.	PUNCT
ftr-321	20	1	the	the	DET
ftr-321	20	2	editors	editor	NOUN
ftr-321	20	3	,	,	PUNCT
ftr-321	20	4	the	the	DET
ftr-321	20	5	university	university	PROPN
ftr-321	20	6	of	of	ADP
ftr-321	20	7	florida	florida	PROPN
ftr-321	20	8	college	college	PROPN
ftr-321	20	9	of	of	ADP
ftr-321	20	10	law	law	NOUN
ftr-321	20	11	and	and	CCONJ
ftr-321	20	12	tax	tax	NOUN
ftr-321	20	13	analysts	analyst	NOUN
ftr-321	20	14	do	do	AUX
ftr-321	20	15	not	not	PART
ftr-321	20	16	approve	approve	VERB
ftr-321	20	17	of	of	ADP
ftr-321	20	18	or	or	CCONJ
ftr-321	20	19	adopt	adopt	VERB
ftr-321	20	20	such	such	ADJ
ftr-321	20	21	positions	position	NOUN
ftr-321	20	22	merely	merely	ADV
ftr-321	20	23	through	through	ADP
ftr-321	20	24	the	the	DET
ftr-321	20	25	act	act	NOUN
ftr-321	20	26	of	of	ADP
ftr-321	20	27	publishing	publish	VERB
ftr-321	20	28	the	the	DET
ftr-321	20	29	manuscripts	manuscript	NOUN
ftr-321	20	30	in	in	ADP
ftr-321	20	31	the	the	DET
ftr-321	20	32	review	review	NOUN
ftr-321	20	33	.	.	PUNCT
ftr-321	21	1	florida	florida	PROPN
ftr-321	21	2	tax	tax	PROPN
ftr-321	21	3	review	review	PROPN
ftr-321	21	4	volume	volume	NOUN
ftr-321	21	5	13	13	NUM
ftr-321	21	6	2012	2012	NUM
ftr-321	21	7	number	number	NOUN
ftr-321	21	8	6	6	NUM
ftr-321	21	9	all	all	DET
ftr-321	21	10	references	reference	NOUN
ftr-321	21	11	and	and	CCONJ
ftr-321	21	12	citations	citation	NOUN
ftr-321	21	13	to	to	ADP
ftr-321	21	14	sections	section	NOUN
ftr-321	21	15	in	in	ADP
ftr-321	21	16	this	this	DET
ftr-321	21	17	issue	issue	NOUN
ftr-321	21	18	are	be	AUX
ftr-321	21	19	to	to	ADP
ftr-321	21	20	sections	section	NOUN
ftr-321	21	21	of	of	ADP
ftr-321	21	22	the	the	DET
ftr-321	21	23	internal	internal	ADJ
ftr-321	21	24	revenue	revenue	NOUN
ftr-321	21	25	code	code	NOUN
ftr-321	21	26	of	of	ADP
ftr-321	21	27	1986	1986	NUM
ftr-321	21	28	,	,	PUNCT
ftr-321	21	29	as	as	SCONJ
ftr-321	21	30	amended	amend	VERB
ftr-321	21	31	,	,	PUNCT
ftr-321	21	32	unless	unless	SCONJ
ftr-321	21	33	otherwise	otherwise	ADV
ftr-321	21	34	indicated	indicate	VERB
ftr-321	21	35	.	.	PUNCT
ftr-321	22	1	all	all	DET
ftr-321	22	2	references	reference	NOUN
ftr-321	22	3	and	and	CCONJ
ftr-321	22	4	citations	citation	NOUN
ftr-321	22	5	to	to	ADP
ftr-321	22	6	regulations	regulation	NOUN
ftr-321	22	7	are	be	AUX
ftr-321	22	8	to	to	ADP
ftr-321	22	9	treasury	treasury	NOUN
ftr-321	22	10	regulations	regulation	NOUN
ftr-321	22	11	under	under	ADP
ftr-321	22	12	the	the	DET
ftr-321	22	13	internal	internal	ADJ
ftr-321	22	14	revenue	revenue	NOUN
ftr-321	22	15	code	code	NOUN
ftr-321	22	16	of	of	ADP
ftr-321	22	17	1986	1986	NUM
ftr-321	22	18	,	,	PUNCT
ftr-321	22	19	as	as	SCONJ
ftr-321	22	20	amended	amend	VERB
ftr-321	22	21	,	,	PUNCT
ftr-321	22	22	unless	unless	SCONJ
ftr-321	22	23	otherwise	otherwise	ADV
ftr-321	22	24	indicated	indicate	VERB
ftr-321	22	25	.	.	PUNCT
ftr-321	23	1	florida	florida	PROPN
ftr-321	23	2	tax	tax	PROPN
ftr-321	23	3	review	review	PROPN
ftr-321	23	4	volume	volume	NOUN
ftr-321	23	5	13	13	NUM
ftr-321	23	6	2012	2012	NUM
ftr-321	23	7	number	number	NOUN
ftr-321	23	8	6	6	NUM
ftr-321	23	9	305	305	NUM
ftr-321	23	10	the	the	DET
ftr-321	23	11	principle	principle	NOUN
ftr-321	23	12	of	of	ADP
ftr-321	23	13	territoriality	territoriality	NOUN
ftr-321	23	14	and	and	CCONJ
ftr-321	23	15	its	its	PRON
ftr-321	23	16	implementation	implementation	NOUN
ftr-321	23	17	in	in	ADP
ftr-321	23	18	the	the	DET
ftr-321	23	19	proposal	proposal	NOUN
ftr-321	23	20	for	for	ADP
ftr-321	23	21	a	a	DET
ftr-321	23	22	council	council	NOUN
ftr-321	23	23	directive	directive	NOUN
ftr-321	23	24	on	on	ADP
ftr-321	23	25	a	a	DET
ftr-321	23	26	common	common	ADJ
ftr-321	23	27	consolidated	consolidated	ADJ
ftr-321	23	28	corporate	corporate	ADJ
ftr-321	23	29	tax	tax	NOUN
ftr-321	23	30	base	base	NOUN
ftr-321	23	31	(	(	PUNCT
ftr-321	23	32	ccctb	ccctb	NOUN
ftr-321	23	33	)	)	PUNCT
ftr-321	23	34	by	by	ADP
ftr-321	23	35	michael	michael	PROPN
ftr-321	23	36	lang	lang	PROPN
ftr-321	23	37	i.	i.	PROPN
ftr-321	23	38	the	the	DET
ftr-321	23	39	ccctb	ccctb	NOUN
ftr-321	23	40	concept	concept	NOUN
ftr-321	23	41	................................................................	................................................................	PUNCT
ftr-321	23	42	306	306	NUM
ftr-321	23	43	ii	ii	NOUN
ftr-321	23	44	.	.	PUNCT
ftr-321	24	1	achievement	achievement	NOUN
ftr-321	24	2	of	of	ADP
ftr-321	24	3	the	the	DET
ftr-321	24	4	territoriality	territoriality	NOUN
ftr-321	24	5	principle	principle	NOUN
ftr-321	24	6	...............	...............	PUNCT
ftr-321	24	7	310	310	NUM
ftr-321	24	8	a.	a.	NOUN
ftr-321	24	9	comprehensive	comprehensive	ADJ
ftr-321	24	10	taxation	taxation	NOUN
ftr-321	24	11	of	of	ADP
ftr-321	24	12	resident	resident	ADJ
ftr-321	24	13	companies	company	NOUN
ftr-321	24	14	.............	.............	PUNCT
ftr-321	24	15	310	310	NUM
ftr-321	24	16	b.	b.	NOUN
ftr-321	24	17	exemption	exemption	NOUN
ftr-321	24	18	of	of	ADP
ftr-321	24	19	foreign	foreign	ADJ
ftr-321	24	20	permanent	permanent	ADJ
ftr-321	24	21	establishments	establishment	NOUN
ftr-321	24	22	,	,	PUNCT
ftr-321	24	23	dividends	dividend	NOUN
ftr-321	24	24	,	,	PUNCT
ftr-321	24	25	and	and	CCONJ
ftr-321	24	26	capital	capital	NOUN
ftr-321	24	27	gains	gain	NOUN
ftr-321	24	28	.................	.................	PUNCT
ftr-321	24	29	315	315	NUM
ftr-321	24	30	c.	c.	NOUN
ftr-321	24	31	taxation	taxation	NOUN
ftr-321	24	32	of	of	ADP
ftr-321	24	33	eu	eu	PROPN
ftr-321	24	34	permanent	permanent	ADJ
ftr-321	24	35	establishments	establishment	NOUN
ftr-321	24	36	and	and	CCONJ
ftr-321	24	37	third	third	ADJ
ftr-321	24	38	-	-	PUNCT
ftr-321	24	39	country	country	NOUN
ftr-321	24	40	residents	resident	NOUN
ftr-321	24	41	...................................................	...................................................	PUNCT
ftr-321	24	42	322	322	NUM
ftr-321	24	43	iii	iii	NOUN
ftr-321	24	44	.	.	PUNCT
ftr-321	24	45	derogation	derogation	NOUN
ftr-321	24	46	to	to	ADP
ftr-321	24	47	the	the	DET
ftr-321	24	48	principle	principle	NOUN
ftr-321	24	49	of	of	ADP
ftr-321	24	50	territoriality	territoriality	NOUN
ftr-321	24	51	............	............	PUNCT
ftr-321	24	52	326	326	NUM
ftr-321	24	53	a.	a.	NOUN
ftr-321	24	54	taxation	taxation	NOUN
ftr-321	24	55	of	of	ADP
ftr-321	24	56	interest	interest	NOUN
ftr-321	24	57	and	and	CCONJ
ftr-321	24	58	royalties	royalty	NOUN
ftr-321	24	59	....................................	....................................	PUNCT
ftr-321	25	1	326	326	NUM
ftr-321	25	2	b.	b.	NOUN
ftr-321	25	3	the	the	DET
ftr-321	25	4	switch	switch	VERB
ftr-321	25	5	-	-	PUNCT
ftr-321	25	6	over	over	ADP
ftr-321	25	7	clause	clause	NOUN
ftr-321	25	8	...................................................	...................................................	PUNCT
ftr-321	25	9	326	326	NUM
ftr-321	25	10	c.	c.	NOUN
ftr-321	25	11	controlled	control	VERB
ftr-321	25	12	foreign	foreign	ADJ
ftr-321	25	13	companies	company	NOUN
ftr-321	25	14	(	(	PUNCT
ftr-321	25	15	“	"	PUNCT
ftr-321	25	16	cfc”s	cfc”s	X
ftr-321	25	17	)	)	PUNCT
ftr-321	25	18	.......................	.......................	PUNCT
ftr-321	25	19	331	331	NUM
ftr-321	25	20	iv	iv	NOUN
ftr-321	25	21	.	.	PUNCT
ftr-321	25	22	transparent	transparent	ADJ
ftr-321	25	23	entities	entity	NOUN
ftr-321	25	24	..............................................................	..............................................................	PUNCT
ftr-321	25	25	337	337	NUM
ftr-321	25	26	a.	a.	NOUN
ftr-321	25	27	qualification	qualification	NOUN
ftr-321	25	28	of	of	ADP
ftr-321	25	29	entities	entity	NOUN
ftr-321	25	30	in	in	ADP
ftr-321	25	31	third	third	ADJ
ftr-321	25	32	countries	country	NOUN
ftr-321	25	33	.....................	.....................	PUNCT
ftr-321	25	34	337	337	NUM
ftr-321	25	35	b.	b.	NOUN
ftr-321	25	36	eu	eu	PROPN
ftr-321	25	37	permanent	permanent	ADJ
ftr-321	25	38	establishments	establishment	NOUN
ftr-321	25	39	of	of	ADP
ftr-321	25	40	third	third	ADJ
ftr-321	25	41	-	-	PUNCT
ftr-321	25	42	country	country	NOUN
ftr-321	25	43	entities	entity	NOUN
ftr-321	25	44	and	and	CCONJ
ftr-321	25	45	transparency	transparency	NOUN
ftr-321	25	46	..............................................................	..............................................................	PUNCT
ftr-321	25	47	339	339	NUM
ftr-321	25	48	c.	c.	NOUN
ftr-321	25	49	controlled	control	VERB
ftr-321	25	50	foreign	foreign	ADJ
ftr-321	25	51	companies	company	NOUN
ftr-321	25	52	and	and	CCONJ
ftr-321	25	53	transparency	transparency	NOUN
ftr-321	25	54	...........	...........	PUNCT
ftr-321	25	55	340	340	NUM
ftr-321	25	56	v.	v.	ADP
ftr-321	25	57	double	double	ADJ
ftr-321	25	58	taxation	taxation	NOUN
ftr-321	25	59	conventions	convention	NOUN
ftr-321	25	60	.............................................	.............................................	PUNCT
ftr-321	25	61	341	341	NUM
ftr-321	25	62	a.	a.	NOUN
ftr-321	25	63	priority	priority	NOUN
ftr-321	25	64	of	of	ADP
ftr-321	25	65	dtcs	dtcs	NOUN
ftr-321	25	66	with	with	ADP
ftr-321	25	67	third	third	ADJ
ftr-321	25	68	countries	country	NOUN
ftr-321	25	69	.............................	.............................	PUNCT
ftr-321	25	70	341	341	NUM
ftr-321	25	71	b.	b.	NOUN
ftr-321	25	72	dtcs	dtcs	NOUN
ftr-321	25	73	and	and	CCONJ
ftr-321	25	74	foreign	foreign	PROPN
ftr-321	25	75	controlled	control	VERB
ftr-321	25	76	companies	company	NOUN
ftr-321	25	77	.......................	.......................	PUNCT
ftr-321	25	78	343	343	NUM
ftr-321	25	79	c.	c.	NOUN
ftr-321	25	80	dtcs	dtcs	NOUN
ftr-321	25	81	and	and	CCONJ
ftr-321	25	82	transparency	transparency	NOUN
ftr-321	25	83	...................................................	...................................................	PUNCT
ftr-321	25	84	346	346	NUM
ftr-321	25	85	vi	vi	NOUN
ftr-321	25	86	.	.	NOUN
ftr-321	25	87	conclusion	conclusion	NOUN
ftr-321	25	88	and	and	CCONJ
ftr-321	25	89	outlook	outlook	NOUN
ftr-321	25	90	.......................................................	.......................................................	PUNCT
ftr-321	26	1	346	346	NUM
ftr-321	26	2			PROPN
ftr-321	26	3	professor	professor	PROPN
ftr-321	26	4	dr	dr	PROPN
ftr-321	26	5	.	.	PROPN
ftr-321	26	6	michael	michael	PROPN
ftr-321	26	7	lang	lang	PROPN
ftr-321	26	8	is	be	AUX
ftr-321	26	9	head	head	NOUN
ftr-321	26	10	of	of	ADP
ftr-321	26	11	the	the	DET
ftr-321	26	12	institute	institute	NOUN
ftr-321	26	13	for	for	ADP
ftr-321	26	14	austrian	austrian	ADJ
ftr-321	26	15	and	and	CCONJ
ftr-321	26	16	international	international	ADJ
ftr-321	26	17	tax	tax	NOUN
ftr-321	26	18	law	law	NOUN
ftr-321	26	19	at	at	ADP
ftr-321	26	20	vienna	vienna	PROPN
ftr-321	26	21	university	university	PROPN
ftr-321	26	22	of	of	ADP
ftr-321	26	23	economics	economics	PROPN
ftr-321	26	24	and	and	CCONJ
ftr-321	26	25	business	business	PROPN
ftr-321	26	26	administration	administration	NOUN
ftr-321	26	27	(	(	PUNCT
ftr-321	26	28	―wu‖	―wu‖	NOUN
ftr-321	26	29	)	)	PUNCT
ftr-321	26	30	,	,	PUNCT
ftr-321	26	31	director	director	NOUN
ftr-321	26	32	of	of	ADP
ftr-321	26	33	the	the	DET
ftr-321	26	34	ll.m	ll.m	NOUN
ftr-321	26	35	.	.	PUNCT
ftr-321	27	1	program	program	NOUN
ftr-321	27	2	in	in	ADP
ftr-321	27	3	international	international	ADJ
ftr-321	27	4	tax	tax	NOUN
ftr-321	27	5	law	law	NOUN
ftr-321	27	6	at	at	ADP
ftr-321	27	7	wu	wu	PROPN
ftr-321	27	8	,	,	PUNCT
ftr-321	27	9	and	and	CCONJ
ftr-321	27	10	spokesman	spokesman	NOUN
ftr-321	27	11	of	of	ADP
ftr-321	27	12	the	the	DET
ftr-321	27	13	―doctoral	―doctoral	ADJ
ftr-321	27	14	program	program	NOUN
ftr-321	27	15	in	in	ADP
ftr-321	27	16	international	international	ADJ
ftr-321	27	17	business	business	NOUN
ftr-321	27	18	taxation‖	taxation‖	NOUN
ftr-321	27	19	of	of	ADP
ftr-321	27	20	the	the	DET
ftr-321	27	21	wu	wu	PROPN
ftr-321	27	22	.	.	PUNCT
ftr-321	28	1	this	this	DET
ftr-321	28	2	paper	paper	NOUN
ftr-321	28	3	was	be	AUX
ftr-321	28	4	completed	complete	VERB
ftr-321	28	5	on	on	ADP
ftr-321	28	6	28	28	NUM
ftr-321	28	7	march	march	PROPN
ftr-321	28	8	2012	2012	NUM
ftr-321	28	9	and	and	CCONJ
ftr-321	28	10	is	be	AUX
ftr-321	28	11	based	base	VERB
ftr-321	28	12	on	on	ADP
ftr-321	28	13	the	the	DET
ftr-321	28	14	author	author	NOUN
ftr-321	28	15	’s	’s	PART
ftr-321	28	16	lecture	lecture	NOUN
ftr-321	28	17	on	on	ADP
ftr-321	28	18	7	7	NUM
ftr-321	28	19	october	october	PROPN
ftr-321	28	20	2011	2011	NUM
ftr-321	28	21	at	at	ADP
ftr-321	28	22	the	the	DET
ftr-321	28	23	university	university	PROPN
ftr-321	28	24	of	of	ADP
ftr-321	28	25	florida	florida	PROPN
ftr-321	28	26	.	.	PUNCT
ftr-321	29	1	the	the	DET
ftr-321	29	2	author	author	NOUN
ftr-321	29	3	would	would	AUX
ftr-321	29	4	like	like	VERB
ftr-321	29	5	to	to	PART
ftr-321	29	6	thank	thank	VERB
ftr-321	29	7	daniel	daniel	PROPN
ftr-321	29	8	blum	blum	PROPN
ftr-321	29	9	,	,	PUNCT
ftr-321	29	10	martina	martina	PROPN
ftr-321	29	11	gruber	gruber	PROPN
ftr-321	29	12	,	,	PUNCT
ftr-321	29	13	eline	eline	PROPN
ftr-321	29	14	huisman	huisman	PROPN
ftr-321	29	15	,	,	PUNCT
ftr-321	29	16	ina	ina	PROPN
ftr-321	29	17	kerschner	kerschner	PROPN
ftr-321	29	18	,	,	PUNCT
ftr-321	29	19	and	and	CCONJ
ftr-321	29	20	veronika	veronika	NOUN
ftr-321	29	21	treitl	treitl	NOUN
ftr-321	29	22	for	for	ADP
ftr-321	29	23	their	their	PRON
ftr-321	29	24	support	support	NOUN
ftr-321	29	25	in	in	ADP
ftr-321	29	26	connection	connection	NOUN
ftr-321	29	27	with	with	ADP
ftr-321	29	28	searching	search	VERB
ftr-321	29	29	the	the	DET
ftr-321	29	30	literature	literature	NOUN
ftr-321	29	31	for	for	ADP
ftr-321	29	32	material	material	NOUN
ftr-321	29	33	,	,	PUNCT
ftr-321	29	34	creating	create	VERB
ftr-321	29	35	the	the	DET
ftr-321	29	36	annotations	annotation	NOUN
ftr-321	29	37	and	and	CCONJ
ftr-321	29	38	proofreading	proofreading	NOUN
ftr-321	29	39	and	and	CCONJ
ftr-321	29	40	discussing	discuss	VERB
ftr-321	29	41	this	this	DET
ftr-321	29	42	paper	paper	NOUN
ftr-321	29	43	.	.	PUNCT
ftr-321	30	1	306	306	NUM
ftr-321	30	2	florida	florida	PROPN
ftr-321	30	3	tax	tax	NOUN
ftr-321	30	4	review	review	NOUN
ftr-321	30	5	[	[	X
ftr-321	30	6	vol	vol	NOUN
ftr-321	30	7	.	.	PUNCT
ftr-321	31	1	13:6	13:6	NUM
ftr-321	31	2	i.	i.	NOUN
ftr-321	31	3	the	the	DET
ftr-321	31	4	ccctb	ccctb	NOUN
ftr-321	31	5	concept	concept	NOUN
ftr-321	31	6	the	the	DET
ftr-321	31	7	eu	eu	PROPN
ftr-321	31	8	commission	commission	PROPN
ftr-321	31	9	put	put	VERB
ftr-321	31	10	forward	forward	ADV
ftr-321	31	11	its	its	PRON
ftr-321	31	12	proposal	proposal	NOUN
ftr-321	31	13	for	for	ADP
ftr-321	31	14	a	a	DET
ftr-321	31	15	directive	directive	NOUN
ftr-321	31	16	for	for	ADP
ftr-321	31	17	a	a	DET
ftr-321	31	18	common	common	ADJ
ftr-321	31	19	consolidated	consolidated	ADJ
ftr-321	31	20	corporate	corporate	ADJ
ftr-321	31	21	tax	tax	NOUN
ftr-321	31	22	base	base	NOUN
ftr-321	31	23	(	(	PUNCT
ftr-321	31	24	―ccctb‖	―ccctb‖	NOUN
ftr-321	31	25	)	)	PUNCT
ftr-321	31	26	with	with	ADP
ftr-321	31	27	some	some	DET
ftr-321	31	28	delay	delay	NOUN
ftr-321	31	29	after	after	ADP
ftr-321	31	30	long	long	ADJ
ftr-321	31	31	preliminary	preliminary	ADJ
ftr-321	31	32	work	work	NOUN
ftr-321	31	33	.	.	PUNCT
ftr-321	32	1	1	1	NUM
ftr-321	32	2	that	that	DET
ftr-321	32	3	proposal	proposal	NOUN
ftr-321	32	4	provides	provide	VERB
ftr-321	32	5	for	for	ADP
ftr-321	32	6	a	a	DET
ftr-321	32	7	uniform	uniform	ADJ
ftr-321	32	8	corporate	corporate	ADJ
ftr-321	32	9	tax	tax	NOUN
ftr-321	32	10	base	base	NOUN
ftr-321	32	11	that	that	PRON
ftr-321	32	12	may	may	AUX
ftr-321	32	13	be	be	AUX
ftr-321	32	14	relied	rely	VERB
ftr-321	32	15	upon	upon	SCONJ
ftr-321	32	16	in	in	ADP
ftr-321	32	17	all	all	DET
ftr-321	32	18	eu	eu	PROPN
ftr-321	32	19	member	member	NOUN
ftr-321	32	20	states	state	NOUN
ftr-321	32	21	.	.	PUNCT
ftr-321	33	1	its	its	PRON
ftr-321	33	2	underlying	underlie	VERB
ftr-321	33	3	objective	objective	NOUN
ftr-321	33	4	is	be	AUX
ftr-321	33	5	to	to	PART
ftr-321	33	6	reduce	reduce	VERB
ftr-321	33	7	the	the	DET
ftr-321	33	8	administrative	administrative	ADJ
ftr-321	33	9	burden	burden	NOUN
ftr-321	33	10	for	for	ADP
ftr-321	33	11	companies	company	NOUN
ftr-321	33	12	.	.	PUNCT
ftr-321	34	1	2	2	NUM
ftr-321	34	2	a	a	DET
ftr-321	34	3	group	group	NOUN
ftr-321	34	4	that	that	PRON
ftr-321	34	5	is	be	AUX
ftr-321	34	6	subject	subject	ADJ
ftr-321	34	7	to	to	ADP
ftr-321	34	8	the	the	DET
ftr-321	34	9	ccctb	ccctb	NOUN
ftr-321	34	10	rules	rule	NOUN
ftr-321	34	11	will	will	AUX
ftr-321	34	12	no	no	ADV
ftr-321	34	13	longer	long	ADV
ftr-321	34	14	have	have	VERB
ftr-321	34	15	to	to	PART
ftr-321	34	16	determine	determine	VERB
ftr-321	34	17	transfer	transfer	NOUN
ftr-321	34	18	prices	price	NOUN
ftr-321	34	19	.	.	PUNCT
ftr-321	35	1	the	the	DET
ftr-321	35	2	concept	concept	NOUN
ftr-321	35	3	therefore	therefore	ADV
ftr-321	35	4	also	also	ADV
ftr-321	35	5	assumes	assume	VERB
ftr-321	35	6	a	a	DET
ftr-321	35	7	consolidated	consolidated	ADJ
ftr-321	35	8	tax	tax	NOUN
ftr-321	35	9	base	base	NOUN
ftr-321	35	10	.	.	PUNCT
ftr-321	36	1	the	the	DET
ftr-321	36	2	ccctb	ccctb	NOUN
ftr-321	36	3	system	system	NOUN
ftr-321	36	4	is	be	AUX
ftr-321	36	5	optional	optional	ADJ
ftr-321	36	6	and	and	CCONJ
ftr-321	36	7	not	not	PART
ftr-321	36	8	intended	intend	VERB
ftr-321	36	9	to	to	PART
ftr-321	36	10	replace	replace	VERB
ftr-321	36	11	the	the	DET
ftr-321	36	12	set	set	NOUN
ftr-321	36	13	of	of	ADP
ftr-321	36	14	corporate	corporate	ADJ
ftr-321	36	15	tax	tax	NOUN
ftr-321	36	16	rules	rule	NOUN
ftr-321	36	17	of	of	ADP
ftr-321	36	18	the	the	DET
ftr-321	36	19	member	member	NOUN
ftr-321	36	20	states	state	NOUN
ftr-321	36	21	.	.	PUNCT
ftr-321	37	1	businesses	business	NOUN
ftr-321	37	2	operating	operate	VERB
ftr-321	37	3	in	in	ADP
ftr-321	37	4	several	several	ADJ
ftr-321	37	5	member	member	NOUN
ftr-321	37	6	states	state	NOUN
ftr-321	37	7	will	will	AUX
ftr-321	37	8	no	no	ADV
ftr-321	37	9	longer	long	ADV
ftr-321	37	10	inevitably	inevitably	ADV
ftr-321	37	11	encounter	encounter	VERB
ftr-321	37	12	different	different	ADJ
ftr-321	37	13	corporate	corporate	ADJ
ftr-321	37	14	tax	tax	NOUN
ftr-321	37	15	systems	system	NOUN
ftr-321	37	16	but	but	CCONJ
ftr-321	37	17	will	will	AUX
ftr-321	37	18	,	,	PUNCT
ftr-321	37	19	according	accord	VERB
ftr-321	37	20	to	to	ADP
ftr-321	37	21	the	the	DET
ftr-321	37	22	proposal	proposal	NOUN
ftr-321	37	23	of	of	ADP
ftr-321	37	24	the	the	DET
ftr-321	37	25	european	european	PROPN
ftr-321	37	26	commission	commission	PROPN
ftr-321	37	27	,	,	PUNCT
ftr-321	37	28	be	be	AUX
ftr-321	37	29	able	able	ADJ
ftr-321	37	30	to	to	PART
ftr-321	37	31	opt	opt	VERB
ftr-321	37	32	for	for	ADP
ftr-321	37	33	one	one	NUM
ftr-321	37	34	uniform	uniform	ADJ
ftr-321	37	35	tax	tax	NOUN
ftr-321	37	36	base	base	NOUN
ftr-321	37	37	throughout	throughout	ADP
ftr-321	37	38	the	the	DET
ftr-321	37	39	european	european	PROPN
ftr-321	37	40	union	union	PROPN
ftr-321	37	41	.	.	PUNCT
ftr-321	38	1	3	3	NUM
ftr-321	38	2	still	still	ADV
ftr-321	38	3	,	,	PUNCT
ftr-321	38	4	the	the	DET
ftr-321	38	5	proposal	proposal	NOUN
ftr-321	38	6	provides	provide	VERB
ftr-321	38	7	only	only	ADV
ftr-321	38	8	for	for	ADP
ftr-321	38	9	a	a	DET
ftr-321	38	10	harmonization	harmonization	NOUN
ftr-321	38	11	of	of	ADP
ftr-321	38	12	tax	tax	NOUN
ftr-321	38	13	bases	basis	NOUN
ftr-321	38	14	,	,	PUNCT
ftr-321	38	15	as	as	SCONJ
ftr-321	38	16	each	each	DET
ftr-321	38	17	member	member	NOUN
ftr-321	38	18	state	state	NOUN
ftr-321	38	19	will	will	AUX
ftr-321	38	20	be	be	AUX
ftr-321	38	21	applying	apply	VERB
ftr-321	38	22	its	its	PRON
ftr-321	38	23	own	own	ADJ
ftr-321	38	24	rates	rate	NOUN
ftr-321	38	25	to	to	ADP
ftr-321	38	26	its	its	PRON
ftr-321	38	27	share	share	NOUN
ftr-321	38	28	of	of	ADP
ftr-321	38	29	the	the	DET
ftr-321	38	30	taxpayer	taxpayer	NOUN
ftr-321	38	31	’s	’s	PART
ftr-321	38	32	tax	tax	NOUN
ftr-321	38	33	base	base	NOUN
ftr-321	38	34	.	.	PUNCT
ftr-321	39	1	tax	tax	NOUN
ftr-321	39	2	competition	competition	NOUN
ftr-321	39	3	will	will	AUX
ftr-321	39	4	be	be	AUX
ftr-321	39	5	maintained	maintain	VERB
ftr-321	39	6	but	but	CCONJ
ftr-321	39	7	will	will	AUX
ftr-321	39	8	experience	experience	VERB
ftr-321	39	9	a	a	DET
ftr-321	39	10	higher	high	ADJ
ftr-321	39	11	degree	degree	NOUN
ftr-321	39	12	of	of	ADP
ftr-321	39	13	regulation	regulation	NOUN
ftr-321	39	14	and	and	CCONJ
ftr-321	39	15	transparency	transparency	NOUN
ftr-321	39	16	.	.	PUNCT
ftr-321	40	1	4	4	NUM
ftr-321	40	2	1	1	NUM
ftr-321	40	3	.	.	PUNCT
ftr-321	40	4	proposal	proposal	NOUN
ftr-321	40	5	for	for	ADP
ftr-321	40	6	a	a	DET
ftr-321	40	7	council	council	NOUN
ftr-321	40	8	directive	directive	NOUN
ftr-321	40	9	on	on	ADP
ftr-321	40	10	a	a	DET
ftr-321	40	11	common	common	ADJ
ftr-321	40	12	consolidated	consolidated	ADJ
ftr-321	40	13	corporate	corporate	ADJ
ftr-321	40	14	tax	tax	NOUN
ftr-321	40	15	base	base	NOUN
ftr-321	40	16	(	(	PUNCT
ftr-321	40	17	ccctb	ccctb	NOUN
ftr-321	40	18	)	)	PUNCT
ftr-321	40	19	,	,	PUNCT
ftr-321	40	20	com	com	NOUN
ftr-321	40	21	(	(	PUNCT
ftr-321	40	22	2011	2011	NUM
ftr-321	40	23	)	)	PUNCT
ftr-321	40	24	121/4	121/4	NUM
ftr-321	41	1	[	[	X
ftr-321	41	2	hereinafter	hereinafter	NOUN
ftr-321	41	3	ccctb	ccctb	NOUN
ftr-321	41	4	proposal	proposal	NOUN
ftr-321	41	5	]	]	PUNCT
ftr-321	41	6	.	.	PUNCT
ftr-321	42	1	on	on	ADP
ftr-321	42	2	the	the	DET
ftr-321	42	3	idea	idea	NOUN
ftr-321	42	4	and	and	CCONJ
ftr-321	42	5	history	history	NOUN
ftr-321	42	6	of	of	ADP
ftr-321	42	7	ccctb	ccctb	NOUN
ftr-321	42	8	see	see	VERB
ftr-321	42	9	michel	michel	PROPN
ftr-321	42	10	aujean	aujean	PROPN
ftr-321	42	11	,	,	PUNCT
ftr-321	42	12	the	the	DET
ftr-321	42	13	ccctb	ccctb	NOUN
ftr-321	42	14	project	project	NOUN
ftr-321	42	15	and	and	CCONJ
ftr-321	42	16	the	the	DET
ftr-321	42	17	future	future	NOUN
ftr-321	42	18	of	of	ADP
ftr-321	42	19	european	european	ADJ
ftr-321	42	20	taxation	taxation	PROPN
ftr-321	42	21	,	,	PUNCT
ftr-321	42	22	in	in	ADP
ftr-321	42	23	common	common	ADJ
ftr-321	42	24	consol	consol	NOUN
ftr-321	42	25	.	.	PUNCT
ftr-321	43	1	corp	corp	PROPN
ftr-321	43	2	.	.	PROPN
ftr-321	43	3	tax	tax	PROPN
ftr-321	43	4	base	base	PROPN
ftr-321	43	5	11	11	NUM
ftr-321	43	6	(	(	PUNCT
ftr-321	43	7	michael	michael	PROPN
ftr-321	43	8	lang	lang	PROPN
ftr-321	43	9	,	,	PUNCT
ftr-321	43	10	pasquale	pasquale	PROPN
ftr-321	43	11	pistone	pistone	PROPN
ftr-321	43	12	,	,	PUNCT
ftr-321	43	13	joseph	joseph	PROPN
ftr-321	43	14	schuch	schuch	PROPN
ftr-321	43	15	&	&	CCONJ
ftr-321	43	16	claus	claus	PROPN
ftr-321	43	17	startinger	startinger	PROPN
ftr-321	43	18	eds	eds	PROPN
ftr-321	43	19	.	.	PROPN
ftr-321	43	20	,	,	PUNCT
ftr-321	43	21	2008	2008	NUM
ftr-321	43	22	)	)	PUNCT
ftr-321	43	23	.	.	PUNCT
ftr-321	44	1	2	2	X
ftr-321	44	2	.	.	X
ftr-321	44	3	see	see	VERB
ftr-321	44	4	ccctb	ccctb	NOUN
ftr-321	44	5	proposal	proposal	NOUN
ftr-321	44	6	,	,	PUNCT
ftr-321	44	7	supra	supra	PROPN
ftr-321	44	8	note	note	NOUN
ftr-321	44	9	1	1	NUM
ftr-321	44	10	,	,	PUNCT
ftr-321	44	11	at	at	ADP
ftr-321	44	12	4	4	NUM
ftr-321	44	13	;	;	PUNCT
ftr-321	44	14	j.a.r	j.a.r	NOUN
ftr-321	44	15	.	.	PUNCT
ftr-321	45	1	van	van	PROPN
ftr-321	45	2	eijsden	eijsden	PROPN
ftr-321	45	3	,	,	PUNCT
ftr-321	45	4	the	the	DET
ftr-321	45	5	onestop	onestop	ADJ
ftr-321	45	6	-	-	PUNCT
ftr-321	45	7	shop	shop	NOUN
ftr-321	45	8	approach	approach	NOUN
ftr-321	45	9	:	:	PUNCT
ftr-321	45	10	a	a	DET
ftr-321	45	11	discussion	discussion	NOUN
ftr-321	45	12	of	of	ADP
ftr-321	45	13	the	the	DET
ftr-321	45	14	administrative	administrative	ADJ
ftr-321	45	15	and	and	CCONJ
ftr-321	45	16	procedural	procedural	ADJ
ftr-321	45	17	aspects	aspect	NOUN
ftr-321	45	18	of	of	ADP
ftr-321	45	19	the	the	DET
ftr-321	45	20	ccctb	ccctb	NOUN
ftr-321	45	21	draft	draft	NOUN
ftr-321	45	22	directive	directive	NOUN
ftr-321	45	23	,	,	PUNCT
ftr-321	45	24	in	in	ADP
ftr-321	45	25	ccctb	ccctb	NOUN
ftr-321	45	26	:	:	PUNCT
ftr-321	45	27	selected	select	VERB
ftr-321	45	28	issues	issue	NOUN
ftr-321	45	29	127	127	NUM
ftr-321	45	30	,	,	PUNCT
ftr-321	45	31	127	127	NUM
ftr-321	45	32	(	(	PUNCT
ftr-321	45	33	dennis	dennis	PROPN
ftr-321	45	34	weber	weber	PROPN
ftr-321	45	35	ed	ed	PROPN
ftr-321	45	36	.	.	PROPN
ftr-321	45	37	,	,	PUNCT
ftr-321	45	38	2012	2012	NUM
ftr-321	45	39	)	)	PUNCT
ftr-321	45	40	.	.	PUNCT
ftr-321	46	1	3	3	X
ftr-321	46	2	.	.	X
ftr-321	46	3	see	see	VERB
ftr-321	46	4	ccctb	ccctb	NOUN
ftr-321	46	5	proposal	proposal	NOUN
ftr-321	46	6	,	,	PUNCT
ftr-321	46	7	supra	supra	PROPN
ftr-321	46	8	note	note	NOUN
ftr-321	46	9	1	1	NUM
ftr-321	46	10	,	,	PUNCT
ftr-321	46	11	art	art	NOUN
ftr-321	46	12	.	.	PUNCT
ftr-321	47	1	4	4	NUM
ftr-321	47	2	,	,	PUNCT
ftr-321	47	3	6	6	NUM
ftr-321	47	4	;	;	PUNCT
ftr-321	47	5	kubik	kubik	PROPN
ftr-321	47	6	&	&	CCONJ
ftr-321	47	7	massoner	massoner	PROPN
ftr-321	47	8	,	,	PUNCT
ftr-321	47	9	der	der	ADJ
ftr-321	47	10	aktuelle	aktuelle	X
ftr-321	47	11	stand	stand	VERB
ftr-321	47	12	der	der	ADJ
ftr-321	47	13	common	common	ADJ
ftr-321	47	14	consolidated	consolidated	ADJ
ftr-321	47	15	corporate	corporate	ADJ
ftr-321	47	16	tax	tax	NOUN
ftr-321	47	17	base	base	NOUN
ftr-321	47	18	(	(	PUNCT
ftr-321	47	19	ccctb	ccctb	NOUN
ftr-321	47	20	):	):	PUNCT
ftr-321	47	21	was	be	AUX
ftr-321	47	22	bisher	bisher	PROPN
ftr-321	47	23	geschah	geschah	PROPN
ftr-321	47	24	und	und	VERB
ftr-321	48	1	noch	noch	PROPN
ftr-321	48	2	geschehen	geschehen	PROPN
ftr-321	48	3	wird	wird	PROPN
ftr-321	48	4	,	,	PUNCT
ftr-321	48	5	48	48	NUM
ftr-321	48	6	fj	fj	NUM
ftr-321	48	7	13	13	NUM
ftr-321	48	8	(	(	PUNCT
ftr-321	48	9	2009	2009	NUM
ftr-321	48	10	)	)	PUNCT
ftr-321	48	11	;	;	PUNCT
ftr-321	48	12	matthias	matthias	PROPN
ftr-321	48	13	petutschnig	petutschnig	NOUN
ftr-321	48	14	,	,	PUNCT
ftr-321	48	15	neuer	neuer	PROPN
ftr-321	48	16	anlauf	anlauf	PROPN
ftr-321	48	17	zur	zur	PROPN
ftr-321	48	18	common	common	ADJ
ftr-321	48	19	consolidated	consolidated	ADJ
ftr-321	48	20	corporate	corporate	ADJ
ftr-321	48	21	tax	tax	NOUN
ftr-321	48	22	base	base	NOUN
ftr-321	48	23	,	,	PUNCT
ftr-321	48	24	östz	östz	NOUN
ftr-321	48	25	2011	2011	NUM
ftr-321	48	26	,	,	PUNCT
ftr-321	48	27	325	325	NUM
ftr-321	48	28	,	,	PUNCT
ftr-321	48	29	327	327	NUM
ftr-321	48	30	;	;	PUNCT
ftr-321	48	31	[	[	X
ftr-321	48	32	hereinafter	hereinafter	NOUN
ftr-321	48	33	petutsching	petutsching	NOUN
ftr-321	48	34	,	,	PUNCT
ftr-321	48	35	neuer	neuer	PROPN
ftr-321	48	36	anlauf	anlauf	PROPN
ftr-321	48	37	]	]	PUNCT
ftr-321	48	38	;	;	PUNCT
ftr-321	48	39	elisabeth	elisabeth	PROPN
ftr-321	48	40	riener	riener	NOUN
ftr-321	48	41	-	-	PUNCT
ftr-321	48	42	micheler	micheler	NOUN
ftr-321	48	43	,	,	PUNCT
ftr-321	48	44	gemeinsame	gemeinsame	PROPN
ftr-321	48	45	konsolidierte	konsolidierte	PROPN
ftr-321	48	46	körperschaftsteuerbemessungsgrundlage	körperschaftsteuerbemessungsgrundlage	PROPN
ftr-321	48	47	:	:	PUNCT
ftr-321	48	48	ein	ein	PROPN
ftr-321	48	49	vorschlag	vorschlag	PROPN
ftr-321	48	50	der	der	PROPN
ftr-321	48	51	eu	eu	PROPN
ftr-321	48	52	,	,	PUNCT
ftr-321	48	53	cfoaktuell	cfoaktuell	VERB
ftr-321	48	54	2011	2011	NUM
ftr-321	48	55	,	,	PUNCT
ftr-321	48	56	95	95	NUM
ftr-321	48	57	(	(	PUNCT
ftr-321	48	58	95	95	NUM
ftr-321	48	59	)	)	PUNCT
ftr-321	48	60	;	;	PUNCT
ftr-321	48	61	guido	guido	NOUN
ftr-321	48	62	förster	förster	NOUN
ftr-321	48	63	&	&	CCONJ
ftr-321	48	64	sebastian	sebastian	PROPN
ftr-321	48	65	krauß	krauß	PROPN
ftr-321	48	66	,	,	PUNCT
ftr-321	48	67	der	der	ADJ
ftr-321	48	68	richtlinienvorschlag	richtlinienvorschlag	NOUN
ftr-321	48	69	der	der	NOUN
ftr-321	48	70	europäischen	europäischen	PROPN
ftr-321	48	71	kommission	kommission	PROPN
ftr-321	48	72	zur	zur	PROPN
ftr-321	48	73	gemeinsamen	gemeinsamen	PROPN
ftr-321	48	74	konsolidierten	konsolidierten	PROPN
ftr-321	48	75	körperschaftsteuer	körperschaftsteuer	PROPN
ftr-321	48	76	-	-	PUNCT
ftr-321	48	77	bemessungsgrundlage	bemessungsgrundlage	NOUN
ftr-321	48	78	(	(	PUNCT
ftr-321	48	79	gkkb	gkkb	PROPN
ftr-321	48	80	)	)	PUNCT
ftr-321	48	81	16	16	NUM
ftr-321	48	82	march	march	NOUN
ftr-321	48	83	2011	2011	NUM
ftr-321	48	84	,	,	PUNCT
ftr-321	48	85	istr	istr	NOUN
ftr-321	48	86	2011	2011	NUM
ftr-321	48	87	,	,	PUNCT
ftr-321	48	88	607	607	NUM
ftr-321	48	89	,	,	PUNCT
ftr-321	48	90	611	611	NUM
ftr-321	48	91	.	.	PUNCT
ftr-321	49	1	for	for	ADP
ftr-321	49	2	the	the	DET
ftr-321	49	3	requirements	requirement	NOUN
ftr-321	49	4	of	of	ADP
ftr-321	49	5	forming	form	VERB
ftr-321	49	6	a	a	DET
ftr-321	49	7	group	group	NOUN
ftr-321	49	8	,	,	PUNCT
ftr-321	49	9	see	see	VERB
ftr-321	49	10	claus	claus	NOUN
ftr-321	49	11	staringer	staringer	NOUN
ftr-321	49	12	,	,	PUNCT
ftr-321	49	13	requirements	requirement	NOUN
ftr-321	49	14	for	for	ADP
ftr-321	49	15	forming	form	VERB
ftr-321	49	16	a	a	DET
ftr-321	49	17	group	group	NOUN
ftr-321	49	18	,	,	PUNCT
ftr-321	49	19	in	in	ADP
ftr-321	49	20	common	common	ADJ
ftr-321	49	21	consolidated	consolidated	ADJ
ftr-321	49	22	corporate	corporate	ADJ
ftr-321	49	23	tax	tax	NOUN
ftr-321	49	24	base	base	NOUN
ftr-321	49	25	,	,	PUNCT
ftr-321	49	26	supra	supra	PROPN
ftr-321	49	27	note	note	NOUN
ftr-321	49	28	1	1	NUM
ftr-321	49	29	,	,	PUNCT
ftr-321	49	30	at	at	ADP
ftr-321	49	31	115	115	NUM
ftr-321	49	32	.	.	PUNCT
ftr-321	50	1	4	4	X
ftr-321	50	2	.	.	X
ftr-321	50	3	see	see	VERB
ftr-321	50	4	ccctb	ccctb	NOUN
ftr-321	50	5	proposal	proposal	NOUN
ftr-321	50	6	,	,	PUNCT
ftr-321	50	7	supra	supra	PROPN
ftr-321	50	8	note	note	NOUN
ftr-321	50	9	1	1	NUM
ftr-321	50	10	,	,	PUNCT
ftr-321	50	11	art	art	NOUN
ftr-321	50	12	.	.	PUNCT
ftr-321	51	1	4	4	NUM
ftr-321	51	2	.	.	NUM
ftr-321	51	3	2012	2012	NUM
ftr-321	51	4	]	]	PUNCT
ftr-321	51	5	eu	eu	NOUN
ftr-321	51	6	ccctb	ccctb	NOUN
ftr-321	51	7	proposal	proposal	NOUN
ftr-321	51	8	307	307	NUM
ftr-321	51	9	the	the	DET
ftr-321	51	10	ccctb	ccctb	NOUN
ftr-321	51	11	concept	concept	NOUN
ftr-321	51	12	is	be	AUX
ftr-321	51	13	ambitious	ambitious	ADJ
ftr-321	51	14	.	.	PUNCT
ftr-321	52	1	accordingly	accordingly	ADV
ftr-321	52	2	,	,	PUNCT
ftr-321	52	3	objections	objection	NOUN
ftr-321	52	4	and	and	CCONJ
ftr-321	52	5	obstacles	obstacle	NOUN
ftr-321	52	6	existed	exist	VERB
ftr-321	52	7	from	from	ADP
ftr-321	52	8	the	the	DET
ftr-321	52	9	very	very	ADJ
ftr-321	52	10	beginning	beginning	NOUN
ftr-321	52	11	.	.	PUNCT
ftr-321	53	1	the	the	DET
ftr-321	53	2	parliaments	parliament	NOUN
ftr-321	53	3	of	of	ADP
ftr-321	53	4	some	some	DET
ftr-321	53	5	member	member	NOUN
ftr-321	53	6	states	state	NOUN
ftr-321	53	7	have	have	AUX
ftr-321	53	8	issued	issue	VERB
ftr-321	53	9	comments	comment	NOUN
ftr-321	53	10	expressing	express	VERB
ftr-321	53	11	doubts	doubt	NOUN
ftr-321	53	12	whether	whether	SCONJ
ftr-321	53	13	the	the	DET
ftr-321	53	14	proposal	proposal	NOUN
ftr-321	53	15	was	be	AUX
ftr-321	53	16	compatible	compatible	ADJ
ftr-321	53	17	with	with	ADP
ftr-321	53	18	the	the	DET
ftr-321	53	19	principle	principle	NOUN
ftr-321	53	20	of	of	ADP
ftr-321	53	21	subsidiarity	subsidiarity	NOUN
ftr-321	53	22	enshrined	enshrine	VERB
ftr-321	53	23	in	in	ADP
ftr-321	53	24	eu	eu	PROPN
ftr-321	53	25	law	law	NOUN
ftr-321	53	26	.	.	PUNCT
ftr-321	54	1	5	5	NUM
ftr-321	54	2	some	some	DET
ftr-321	54	3	critics	critic	NOUN
ftr-321	54	4	believe	believe	VERB
ftr-321	54	5	that	that	SCONJ
ftr-321	54	6	the	the	DET
ftr-321	54	7	objective	objective	NOUN
ftr-321	54	8	of	of	ADP
ftr-321	54	9	consolidation	consolidation	NOUN
ftr-321	54	10	simply	simply	ADV
ftr-321	54	11	goes	go	VERB
ftr-321	54	12	too	too	ADV
ftr-321	54	13	far	far	ADV
ftr-321	54	14	and	and	CCONJ
ftr-321	54	15	advocate	advocate	VERB
ftr-321	54	16	that	that	SCONJ
ftr-321	54	17	the	the	DET
ftr-321	54	18	focus	focus	NOUN
ftr-321	54	19	should	should	AUX
ftr-321	54	20	be	be	AUX
ftr-321	54	21	on	on	ADP
ftr-321	54	22	a	a	DET
ftr-321	54	23	common	common	ADJ
ftr-321	54	24	tax	tax	NOUN
ftr-321	54	25	base	base	NOUN
ftr-321	54	26	at	at	ADP
ftr-321	54	27	least	least	ADJ
ftr-321	54	28	during	during	ADP
ftr-321	54	29	an	an	DET
ftr-321	54	30	initial	initial	ADJ
ftr-321	54	31	phase	phase	NOUN
ftr-321	54	32	.	.	PUNCT
ftr-321	55	1	6	6	NUM
ftr-321	55	2	there	there	PRON
ftr-321	55	3	were	be	VERB
ftr-321	55	4	also	also	ADV
ftr-321	55	5	concerns	concern	NOUN
ftr-321	55	6	that	that	SCONJ
ftr-321	55	7	companies	company	NOUN
ftr-321	55	8	could	could	AUX
ftr-321	55	9	either	either	CCONJ
ftr-321	55	10	opt	opt	VERB
ftr-321	55	11	for	for	ADP
ftr-321	55	12	the	the	DET
ftr-321	55	13	ccctb	ccctb	NOUN
ftr-321	55	14	or	or	CCONJ
ftr-321	55	15	the	the	DET
ftr-321	55	16	national	national	ADJ
ftr-321	55	17	tax	tax	NOUN
ftr-321	55	18	bases	basis	NOUN
ftr-321	55	19	.	.	PUNCT
ftr-321	56	1	7	7	NUM
ftr-321	56	2	some	some	DET
ftr-321	56	3	member	member	NOUN
ftr-321	56	4	states	state	NOUN
ftr-321	56	5	even	even	ADV
ftr-321	56	6	generally	generally	ADV
ftr-321	56	7	5	5	NUM
ftr-321	56	8	.	.	X
ftr-321	56	9	see	see	VERB
ftr-321	56	10	ipex	ipex	ADV
ftr-321	56	11	,	,	PUNCT
ftr-321	56	12	http://www.ipex.eu/ipexl-web/result/simple.do?text=+	http://www.ipex.eu/ipexl-web/result/simple.do?text=+	PROPN
ftr-321	56	13	ccctb	ccctb	NOUN
ftr-321	56	14	+	+	PROPN
ftr-321	56	15	subsidiarity&start=	subsidiarity&start=	ADJ
ftr-321	56	16	(	(	PUNCT
ftr-321	56	17	for	for	ADP
ftr-321	56	18	the	the	DET
ftr-321	56	19	comments	comment	NOUN
ftr-321	56	20	of	of	ADP
ftr-321	56	21	the	the	DET
ftr-321	56	22	parliaments	parliament	NOUN
ftr-321	56	23	of	of	ADP
ftr-321	56	24	the	the	DET
ftr-321	56	25	nine	nine	NUM
ftr-321	56	26	member	member	NOUN
ftr-321	56	27	states	state	NOUN
ftr-321	56	28	:	:	PUNCT
ftr-321	56	29	bulgaria	bulgaria	PROPN
ftr-321	56	30	,	,	PUNCT
ftr-321	56	31	ireland	ireland	PROPN
ftr-321	56	32	,	,	PUNCT
ftr-321	56	33	malta	malta	PROPN
ftr-321	56	34	,	,	PUNCT
ftr-321	56	35	the	the	DET
ftr-321	56	36	netherlands	netherlands	PROPN
ftr-321	56	37	,	,	PUNCT
ftr-321	56	38	poland	poland	PROPN
ftr-321	56	39	,	,	PUNCT
ftr-321	56	40	romania	romania	PROPN
ftr-321	56	41	,	,	PUNCT
ftr-321	56	42	slovakia	slovakia	PROPN
ftr-321	56	43	,	,	PUNCT
ftr-321	56	44	sweden	sweden	PROPN
ftr-321	56	45	,	,	PUNCT
ftr-321	56	46	united	united	ADJ
ftr-321	56	47	kingdom	kingdom	PROPN
ftr-321	56	48	)	)	PUNCT
ftr-321	56	49	;	;	PUNCT
ftr-321	56	50	see	see	VERB
ftr-321	56	51	also	also	ADV
ftr-321	56	52	rita	rita	PROPN
ftr-321	56	53	szudoczky	szudoczky	PROPN
ftr-321	56	54	,	,	PUNCT
ftr-321	56	55	is	be	AUX
ftr-321	56	56	the	the	DET
ftr-321	56	57	ccctb	ccctb	NOUN
ftr-321	56	58	proposal	proposal	NOUN
ftr-321	56	59	in	in	ADP
ftr-321	56	60	line	line	NOUN
ftr-321	56	61	with	with	ADP
ftr-321	56	62	the	the	DET
ftr-321	56	63	principle	principle	NOUN
ftr-321	56	64	of	of	ADP
ftr-321	56	65	subsidiarity	subsidiarity	NOUN
ftr-321	56	66	?	?	PUNCT
ftr-321	56	67	:	:	PUNCT
ftr-321	57	1	negative	negative	ADJ
ftr-321	57	2	opinions	opinion	NOUN
ftr-321	57	3	submitted	submit	VERB
ftr-321	57	4	by	by	ADP
ftr-321	57	5	national	national	ADJ
ftr-321	57	6	parliaments	parliament	NOUN
ftr-321	57	7	in	in	ADP
ftr-321	57	8	the	the	DET
ftr-321	57	9	„	„	PUNCT
ftr-321	57	10	yellow	yellow	ADJ
ftr-321	57	11	card	card	NOUN
ftr-321	57	12	procedure,‟	procedure,‟	NOUN
ftr-321	57	13	in	in	ADP
ftr-321	57	14	ccctb	ccctb	NOUN
ftr-321	57	15	:	:	PUNCT
ftr-321	57	16	selected	select	VERB
ftr-321	57	17	issues	issue	NOUN
ftr-321	57	18	93	93	NUM
ftr-321	57	19	,	,	PUNCT
ftr-321	57	20	93	93	NUM
ftr-321	57	21	–	–	PUNCT
ftr-321	57	22	94	94	NUM
ftr-321	57	23	(	(	PUNCT
ftr-321	57	24	dennis	dennis	PROPN
ftr-321	57	25	weber	weber	PROPN
ftr-321	57	26	ed	ed	PROPN
ftr-321	57	27	.	.	PROPN
ftr-321	57	28	,	,	PUNCT
ftr-321	57	29	2012	2012	NUM
ftr-321	57	30	)	)	PUNCT
ftr-321	57	31	;	;	PUNCT
ftr-321	57	32	vascega	vascega	PROPN
ftr-321	57	33	&	&	CCONJ
ftr-321	57	34	van	van	PROPN
ftr-321	57	35	thiel	thiel	PROPN
ftr-321	57	36	,	,	PUNCT
ftr-321	57	37	the	the	DET
ftr-321	57	38	ccctb	ccctb	NOUN
ftr-321	57	39	proposal	proposal	NOUN
ftr-321	57	40	:	:	PUNCT
ftr-321	57	41	the	the	DET
ftr-321	57	42	next	next	ADJ
ftr-321	57	43	step	step	NOUN
ftr-321	57	44	towards	towards	ADP
ftr-321	57	45	a	a	DET
ftr-321	57	46	corporate	corporate	ADJ
ftr-321	57	47	tax	tax	NOUN
ftr-321	57	48	harmonization	harmonization	NOUN
ftr-321	57	49	in	in	ADP
ftr-321	57	50	the	the	DET
ftr-321	57	51	european	european	PROPN
ftr-321	57	52	union	union	PROPN
ftr-321	57	53	?	?	PUNCT
ftr-321	57	54	,	,	PUNCT
ftr-321	57	55	51	51	NUM
ftr-321	57	56	european	european	ADJ
ftr-321	57	57	tax’n	tax’n	NUM
ftr-321	57	58	374	374	NUM
ftr-321	57	59	,	,	PUNCT
ftr-321	57	60	377	377	NUM
ftr-321	57	61	(	(	PUNCT
ftr-321	57	62	2011	2011	NUM
ftr-321	57	63	)	)	PUNCT
ftr-321	58	1	[	[	X
ftr-321	58	2	hereinafter	hereinafter	NOUN
ftr-321	58	3	vascega	vascega	PROPN
ftr-321	58	4	&	&	CCONJ
ftr-321	58	5	van	van	PROPN
ftr-321	58	6	thiel	thiel	PROPN
ftr-321	58	7	,	,	PUNCT
ftr-321	58	8	next	next	ADJ
ftr-321	58	9	step	step	NOUN
ftr-321	58	10	]	]	PUNCT
ftr-321	58	11	;	;	PUNCT
ftr-321	58	12	k.	k.	PROPN
ftr-321	58	13	von	von	PROPN
ftr-321	58	14	brocke	brocke	PROPN
ftr-321	58	15	&	&	CCONJ
ftr-321	58	16	g.	g.	PROPN
ftr-321	58	17	rottenmoser	rottenmoser	PROPN
ftr-321	58	18	,	,	PUNCT
ftr-321	58	19	harmonisierung	harmonisierung	PROPN
ftr-321	58	20	direkter	direkter	PROPN
ftr-321	58	21	steuern	steuern	PROPN
ftr-321	58	22	?	?	PUNCT
ftr-321	59	1	die	die	AUX
ftr-321	59	2	gkkb	gkkb	PROPN
ftr-321	59	3	i	i	PRON
ftr-321	59	4	m	m	VERB
ftr-321	59	5	lichte	lichte	PROPN
ftr-321	59	6	der	der	ADJ
ftr-321	59	7	rechtsetzungskompetenzen	rechtsetzungskompetenzen	PROPN
ftr-321	59	8	der	der	PROPN
ftr-321	59	9	eu	eu	PROPN
ftr-321	59	10	,	,	PUNCT
ftr-321	59	11	iwb	iwb	PROPN
ftr-321	59	12	2011	2011	NUM
ftr-321	59	13	,	,	PUNCT
ftr-321	59	14	620	620	NUM
ftr-321	59	15	,	,	PUNCT
ftr-321	59	16	623	623	NUM
ftr-321	59	17	.	.	PUNCT
ftr-321	60	1	these	these	DET
ftr-321	60	2	concerns	concern	NOUN
ftr-321	60	3	were	be	AUX
ftr-321	60	4	invalidated	invalidated	ADJ
ftr-321	60	5	in	in	ADP
ftr-321	60	6	the	the	DET
ftr-321	60	7	reasons	reason	NOUN
ftr-321	60	8	for	for	ADP
ftr-321	60	9	the	the	DET
ftr-321	60	10	proposal	proposal	NOUN
ftr-321	60	11	,	,	PUNCT
ftr-321	60	12	see	see	VERB
ftr-321	60	13	ccctb	ccctb	NOUN
ftr-321	60	14	proposal	proposal	NOUN
ftr-321	60	15	,	,	PUNCT
ftr-321	60	16	supra	supra	PROPN
ftr-321	60	17	note	note	NOUN
ftr-321	60	18	1	1	NUM
ftr-321	60	19	,	,	PUNCT
ftr-321	60	20	at	at	ADP
ftr-321	60	21	9–10	9–10	NOUN
ftr-321	60	22	,	,	PUNCT
ftr-321	60	23	according	accord	VERB
ftr-321	60	24	to	to	ADP
ftr-321	60	25	which	which	PRON
ftr-321	60	26	,	,	PUNCT
ftr-321	60	27	[	[	X
ftr-321	60	28	t]he	t]he	ADJ
ftr-321	60	29	proposal	proposal	NOUN
ftr-321	60	30	is	be	AUX
ftr-321	60	31	limited	limit	VERB
ftr-321	60	32	to	to	ADP
ftr-321	60	33	combating	combat	VERB
ftr-321	60	34	tax	tax	NOUN
ftr-321	60	35	obstacles	obstacle	NOUN
ftr-321	60	36	caused	cause	VERB
ftr-321	60	37	by	by	ADP
ftr-321	60	38	the	the	DET
ftr-321	60	39	disparities	disparity	NOUN
ftr-321	60	40	of	of	ADP
ftr-321	60	41	national	national	ADJ
ftr-321	60	42	systems	system	NOUN
ftr-321	60	43	in	in	ADP
ftr-321	60	44	computing	compute	VERB
ftr-321	60	45	the	the	DET
ftr-321	60	46	tax	tax	NOUN
ftr-321	60	47	base	base	NOUN
ftr-321	60	48	between	between	ADP
ftr-321	60	49	associated	associate	VERB
ftr-321	60	50	enterprises	enterprise	NOUN
ftr-321	60	51	.	.	PUNCT
ftr-321	60	52	.	.	PUNCT
ftr-321	60	53	.	.	PUNCT
ftr-321	60	54	.	.	PUNCT
ftr-321	61	1	that	that	SCONJ
ftr-321	61	2	the	the	DET
ftr-321	61	3	best	good	ADJ
ftr-321	61	4	results	result	NOUN
ftr-321	61	5	in	in	ADP
ftr-321	61	6	tackling	tackle	VERB
ftr-321	61	7	those	those	DET
ftr-321	61	8	obstacles	obstacle	NOUN
ftr-321	61	9	would	would	AUX
ftr-321	61	10	be	be	AUX
ftr-321	61	11	achieved	achieve	VERB
ftr-321	61	12	if	if	SCONJ
ftr-321	61	13	a	a	DET
ftr-321	61	14	common	common	ADJ
ftr-321	61	15	framework	framework	NOUN
ftr-321	61	16	regulated	regulate	VERB
ftr-321	61	17	the	the	DET
ftr-321	61	18	computation	computation	NOUN
ftr-321	61	19	of	of	ADP
ftr-321	61	20	the	the	DET
ftr-321	61	21	corporate	corporate	ADJ
ftr-321	61	22	tax	tax	NOUN
ftr-321	61	23	base	base	NOUN
ftr-321	61	24	and	and	CCONJ
ftr-321	61	25	cross	cross	ADJ
ftr-321	61	26	-	-	ADJ
ftr-321	61	27	border	border	ADJ
ftr-321	61	28	consolidation	consolidation	NOUN
ftr-321	61	29	.	.	PUNCT
ftr-321	62	1	indeed	indeed	ADV
ftr-321	62	2	,	,	PUNCT
ftr-321	62	3	these	these	DET
ftr-321	62	4	matters	matter	NOUN
ftr-321	62	5	may	may	AUX
ftr-321	62	6	only	only	ADV
ftr-321	62	7	be	be	AUX
ftr-321	62	8	dealt	deal	VERB
ftr-321	62	9	with	with	ADP
ftr-321	62	10	by	by	ADP
ftr-321	62	11	laying	lay	VERB
ftr-321	62	12	down	down	ADP
ftr-321	62	13	legislation	legislation	NOUN
ftr-321	62	14	at	at	ADP
ftr-321	62	15	the	the	DET
ftr-321	62	16	level	level	NOUN
ftr-321	62	17	of	of	ADP
ftr-321	62	18	the	the	DET
ftr-321	62	19	union	union	NOUN
ftr-321	62	20	,	,	PUNCT
ftr-321	62	21	since	since	SCONJ
ftr-321	62	22	they	they	PRON
ftr-321	62	23	are	be	AUX
ftr-321	62	24	of	of	ADP
ftr-321	62	25	primarily	primarily	ADV
ftr-321	62	26	a	a	DET
ftr-321	62	27	cross	cross	ADJ
ftr-321	62	28	-	-	ADJ
ftr-321	62	29	border	border	ADJ
ftr-321	62	30	nature	nature	NOUN
ftr-321	62	31	.	.	PUNCT
ftr-321	63	1	this	this	DET
ftr-321	63	2	proposal	proposal	NOUN
ftr-321	63	3	is	be	AUX
ftr-321	63	4	therefore	therefore	ADV
ftr-321	63	5	justified	justify	VERB
ftr-321	63	6	by	by	ADP
ftr-321	63	7	reference	reference	NOUN
ftr-321	63	8	to	to	ADP
ftr-321	63	9	the	the	DET
ftr-321	63	10	principle	principle	NOUN
ftr-321	63	11	of	of	ADP
ftr-321	63	12	subsidiarity	subsidiarity	NOUN
ftr-321	63	13	because	because	SCONJ
ftr-321	63	14	individual	individual	ADJ
ftr-321	63	15	action	action	NOUN
ftr-321	63	16	by	by	ADP
ftr-321	63	17	the	the	DET
ftr-321	63	18	member	member	NOUN
ftr-321	63	19	states	state	NOUN
ftr-321	63	20	would	would	AUX
ftr-321	63	21	fail	fail	VERB
ftr-321	63	22	to	to	PART
ftr-321	63	23	achieve	achieve	VERB
ftr-321	63	24	the	the	DET
ftr-321	63	25	intended	intend	VERB
ftr-321	63	26	results	result	NOUN
ftr-321	63	27	.	.	PUNCT
ftr-321	64	1	6	6	X
ftr-321	64	2	.	.	X
ftr-321	64	3	see	see	VERB
ftr-321	64	4	n.	n.	PROPN
ftr-321	64	5	herzig	herzig	PROPN
ftr-321	64	6	,	,	PUNCT
ftr-321	64	7	harmonisierung	harmonisierung	PROPN
ftr-321	64	8	der	der	NOUN
ftr-321	64	9	steuerlichen	steuerlichen	ADV
ftr-321	64	10	gewinnermittlung	gewinnermittlung	ADJ
ftr-321	64	11	in	in	ADP
ftr-321	64	12	der	der	PROPN
ftr-321	64	13	europӓischen	europӓischen	PROPN
ftr-321	64	14	union	union	PROPN
ftr-321	64	15	,	,	PUNCT
ftr-321	64	16	stuw	stuw	NOUN
ftr-321	64	17	2006	2006	NUM
ftr-321	64	18	,	,	PUNCT
ftr-321	64	19	156	156	NUM
ftr-321	64	20	(	(	PUNCT
ftr-321	64	21	161	161	NUM
ftr-321	64	22	et	et	PROPN
ftr-321	64	23	seq	seq	PROPN
ftr-321	64	24	.	.	PROPN
ftr-321	64	25	)	)	PUNCT
ftr-321	64	26	;	;	PUNCT
ftr-321	65	1	mayr	mayr	PROPN
ftr-321	65	2	,	,	PUNCT
ftr-321	65	3	ccctb	ccctb	NOUN
ftr-321	65	4	:	:	PUNCT
ftr-321	65	5	eine	eine	PROPN
ftr-321	65	6	realistische	realistische	PROPN
ftr-321	65	7	betrachtungsweise	betrachtungsweise	NOUN
ftr-321	65	8	,	,	PUNCT
ftr-321	65	9	18	18	NUM
ftr-321	65	10	swi	swi	NOUN
ftr-321	65	11	288	288	NUM
ftr-321	65	12	,	,	PUNCT
ftr-321	65	13	289	289	NUM
ftr-321	65	14	(	(	PUNCT
ftr-321	65	15	2008	2008	NUM
ftr-321	65	16	)	)	PUNCT
ftr-321	66	1	[	[	X
ftr-321	66	2	hereinafter	hereinafter	NOUN
ftr-321	66	3	mayr	mayr	PROPN
ftr-321	66	4	,	,	PUNCT
ftr-321	66	5	realistische	realistische	NOUN
ftr-321	66	6	betrachtungsweise	betrachtungsweise	PROPN
ftr-321	66	7	]	]	X
ftr-321	66	8	;	;	PUNCT
ftr-321	66	9	r.u	r.u	PROPN
ftr-321	66	10	.	.	PROPN
ftr-321	66	11	füllbier	füllbier	PROPN
ftr-321	66	12	,	,	PUNCT
ftr-321	66	13	überlegungen	überlegungen	PROPN
ftr-321	66	14	zum	zum	NOUN
ftr-321	66	15	steuerlichen	steuerlichen	ADV
ftr-321	66	16	konsolidierungsbegriff	konsolidierungsbegriff	PROPN
ftr-321	66	17	und	und	PROPN
ftr-321	66	18	zur	zur	PROPN
ftr-321	66	19	systematisierung	systematisierung	PROPN
ftr-321	66	20	von	von	PROPN
ftr-321	66	21	gruppenbesteuerungssystemen	gruppenbesteuerungssysteman	NOUN
ftr-321	66	22	vor	vor	VERB
ftr-321	66	23	dem	dem	PROPN
ftr-321	66	24	hintergrund	hintergrund	PROPN
ftr-321	66	25	europäischer	europäischer	PROPN
ftr-321	66	26	entwicklungen	entwicklungen	PROPN
ftr-321	66	27	,	,	PUNCT
ftr-321	66	28	in	in	ADP
ftr-321	66	29	unternehmenssteuerrecht	unternehmenssteuerrecht	NOUN
ftr-321	66	30	und	und	NOUN
ftr-321	66	31	internationales	internationale	NOUN
ftr-321	66	32	steuerrecht	steuerrecht	NOUN
ftr-321	66	33	—	—	PUNCT
ftr-321	66	34	gedächtnisschrift	gedächtnisschrift	NOUN
ftr-321	66	35	dirk	dirk	PROPN
ftr-321	66	36	krüger	krüger	NOUN
ftr-321	66	37	211	211	NUM
ftr-321	66	38	,	,	PUNCT
ftr-321	66	39	222	222	NUM
ftr-321	66	40	(	(	PUNCT
ftr-321	66	41	strunk	strunk	NOUN
ftr-321	66	42	,	,	PUNCT
ftr-321	66	43	wassermeyer	wassermeyer	PROPN
ftr-321	66	44	&	&	CCONJ
ftr-321	66	45	kaminski	kaminski	PROPN
ftr-321	66	46	eds	eds	PROPN
ftr-321	66	47	.	.	PROPN
ftr-321	66	48	,	,	PUNCT
ftr-321	66	49	2006	2006	NUM
ftr-321	66	50	)	)	PUNCT
ftr-321	66	51	.	.	PUNCT
ftr-321	67	1	7	7	X
ftr-321	67	2	.	.	X
ftr-321	67	3	see	see	VERB
ftr-321	67	4	richard	richard	PROPN
ftr-321	67	5	d.	d.	PROPN
ftr-321	67	6	pomp	pomp	PROPN
ftr-321	67	7	&	&	CCONJ
ftr-321	67	8	andreas	andreas	PROPN
ftr-321	67	9	gerten	gerten	PROPN
ftr-321	67	10	,	,	PUNCT
ftr-321	67	11	die	die	VERB
ftr-321	67	12	gemeinsame	gemeinsame	PROPN
ftr-321	67	13	konsolidierte	konsolidierte	NOUN
ftr-321	67	14	körperschaftsteuer	körperschaftsteuer	PROPN
ftr-321	67	15	-	-	PUNCT
ftr-321	67	16	bemessungsgrundlage	bemessungsgrundlage	NOUN
ftr-321	67	17	:	:	PUNCT
ftr-321	67	18	(	(	PUNCT
ftr-321	67	19	r)evolution	r)evolution	NOUN
ftr-321	67	20	der	der	NOUN
ftr-321	67	21	konzernbesteuerung	konzernbesteuerung	VERB
ftr-321	67	22	?	?	PUNCT
ftr-321	68	1	17	17	NUM
ftr-321	68	2	istr	istr	NOUN
ftr-321	68	3	377	377	NUM
ftr-321	68	4	,	,	PUNCT
ftr-321	68	5	392	392	NUM
ftr-321	68	6	(	(	PUNCT
ftr-321	68	7	2008	2008	NUM
ftr-321	68	8	)	)	PUNCT
ftr-321	68	9	.	.	PUNCT
ftr-321	69	1	an	an	DET
ftr-321	69	2	optional	optional	ADJ
ftr-321	69	3	system	system	NOUN
ftr-321	69	4	was	be	AUX
ftr-321	69	5	also	also	ADV
ftr-321	69	6	rejected	reject	VERB
ftr-321	69	7	by	by	ADP
ftr-321	69	8	the	the	DET
ftr-321	69	9	german	german	ADJ
ftr-321	69	10	government	government	NOUN
ftr-321	69	11	.	.	PUNCT
ftr-321	70	1	see	see	VERB
ftr-321	70	2	federal	federal	ADJ
ftr-321	70	3	government	government	NOUN
ftr-321	70	4	’s	’s	PART
ftr-321	70	5	answer	answer	NOUN
ftr-321	70	6	to	to	ADP
ftr-321	70	7	an	an	DET
ftr-321	70	8	inquiry	inquiry	NOUN
ftr-321	70	9	of	of	ADP
ftr-321	70	10	mps	mps	PROPN
ftr-321	70	11	dr	dr	PROPN
ftr-321	70	12	.	.	PROPN
ftr-321	70	13	thomas	thomas	PROPN
ftr-321	70	14	gambke	gambke	PROPN
ftr-321	70	15	,	,	PUNCT
ftr-321	70	16	britta	britta	NOUN
ftr-321	70	17	haßelman	haßelman	NOUN
ftr-321	70	18	,	,	PUNCT
ftr-321	70	19	lisa	lisa	PROPN
ftr-321	70	20	paus	paus	PROPN
ftr-321	70	21	,	,	PUNCT
ftr-321	70	22	further	further	ADJ
ftr-321	70	23	mps	mp	NOUN
ftr-321	70	24	and	and	CCONJ
ftr-321	70	25	fraktion	fraktion	NOUN
ftr-321	70	26	bündnis	bündni	NOUN
ftr-321	70	27	90	90	NUM
ftr-321	70	28	/	/	SYM
ftr-321	70	29	die	die	PROPN
ftr-321	70	30	grünen	grünen	PROPN
ftr-321	70	31	,	,	PUNCT
ftr-321	70	32	gemeinsame	gemeinsame	PROPN
ftr-321	70	33	konsolidierte	konsolidierte	PROPN
ftr-321	70	34	körperschaftsteuer	körperschaftsteuer	PROPN
ftr-321	70	35	-	-	PUNCT
ftr-321	70	36	bemessungsgrundlage	bemessungsgrundlage	NOUN
ftr-321	70	37	,	,	PUNCT
ftr-321	70	38	6	6	NUM
ftr-321	70	39	308	308	NUM
ftr-321	70	40	florida	florida	PROPN
ftr-321	70	41	tax	tax	NOUN
ftr-321	70	42	review	review	NOUN
ftr-321	71	1	[	[	X
ftr-321	71	2	vol	vol	NOUN
ftr-321	71	3	.	.	PUNCT
ftr-321	71	4	13:6	13:6	NUM
ftr-321	71	5	rejected	reject	VERB
ftr-321	71	6	a	a	DET
ftr-321	71	7	harmonization	harmonization	NOUN
ftr-321	71	8	of	of	ADP
ftr-321	71	9	direct	direct	ADJ
ftr-321	71	10	taxes	taxis	NOUN
ftr-321	71	11	signaling	signal	VERB
ftr-321	71	12	that	that	SCONJ
ftr-321	71	13	they	they	PRON
ftr-321	71	14	would	would	AUX
ftr-321	71	15	never	never	ADV
ftr-321	71	16	agree	agree	VERB
ftr-321	71	17	with	with	ADP
ftr-321	71	18	a	a	DET
ftr-321	71	19	ccctb	ccctb	NOUN
ftr-321	71	20	directive	directive	NOUN
ftr-321	71	21	that	that	PRON
ftr-321	71	22	was	be	AUX
ftr-321	71	23	applicable	applicable	ADJ
ftr-321	71	24	throughout	throughout	ADP
ftr-321	71	25	the	the	DET
ftr-321	71	26	european	european	PROPN
ftr-321	71	27	union	union	PROPN
ftr-321	71	28	.	.	PUNCT
ftr-321	72	1	8	8	NUM
ftr-321	72	2	many	many	ADJ
ftr-321	72	3	experts	expert	NOUN
ftr-321	72	4	assume	assume	VERB
ftr-321	72	5	that	that	SCONJ
ftr-321	72	6	the	the	DET
ftr-321	72	7	ccctb	ccctb	NOUN
ftr-321	72	8	concept	concept	NOUN
ftr-321	72	9	could	could	AUX
ftr-321	72	10	eventually	eventually	ADV
ftr-321	72	11	only	only	ADV
ftr-321	72	12	be	be	AUX
ftr-321	72	13	a	a	DET
ftr-321	72	14	form	form	NOUN
ftr-321	72	15	of	of	ADP
ftr-321	72	16	―enhanced	―enhanced	ADJ
ftr-321	72	17	cooperation‖	cooperation‖	NOUN
ftr-321	72	18	provided	provide	VERB
ftr-321	72	19	by	by	ADP
ftr-321	72	20	union	union	NOUN
ftr-321	72	21	law	law	NOUN
ftr-321	72	22	in	in	ADP
ftr-321	72	23	which	which	PRON
ftr-321	72	24	not	not	PART
ftr-321	72	25	all	all	DET
ftr-321	72	26	member	member	NOUN
ftr-321	72	27	states	state	NOUN
ftr-321	72	28	are	be	AUX
ftr-321	72	29	required	require	VERB
ftr-321	72	30	to	to	PART
ftr-321	72	31	participate	participate	VERB
ftr-321	72	32	.	.	PUNCT
ftr-321	73	1	9	9	NUM
ftr-321	73	2	meanwhile	meanwhile	ADV
ftr-321	73	3	,	,	PUNCT
ftr-321	73	4	the	the	DET
ftr-321	73	5	european	european	ADJ
ftr-321	73	6	parliament	parliament	PROPN
ftr-321	73	7	has	have	AUX
ftr-321	73	8	dealt	deal	VERB
ftr-321	73	9	with	with	ADP
ftr-321	73	10	the	the	DET
ftr-321	73	11	proposal	proposal	NOUN
ftr-321	73	12	and	and	CCONJ
ftr-321	73	13	has	have	AUX
ftr-321	73	14	proposed	propose	VERB
ftr-321	73	15	several	several	ADJ
ftr-321	73	16	changes	change	NOUN
ftr-321	73	17	.	.	PUNCT
ftr-321	74	1	10	10	NUM
ftr-321	74	2	the	the	DET
ftr-321	74	3	danish	danish	ADJ
ftr-321	74	4	presidency	presidency	NOUN
ftr-321	74	5	of	of	ADP
ftr-321	74	6	the	the	DET
ftr-321	74	7	council	council	NOUN
ftr-321	74	8	of	of	ADP
ftr-321	74	9	the	the	DET
ftr-321	74	10	european	european	PROPN
ftr-321	74	11	union	union	PROPN
ftr-321	74	12	has	have	AUX
ftr-321	74	13	also	also	ADV
ftr-321	74	14	grasped	grasp	VERB
ftr-321	74	15	the	the	DET
ftr-321	74	16	opportunity	opportunity	NOUN
ftr-321	74	17	to	to	PART
ftr-321	74	18	suggest	suggest	VERB
ftr-321	74	19	a	a	DET
ftr-321	74	20	―compromise	―compromise	ADP
ftr-321	74	21	proposal.‖	proposal.‖	PRON
ftr-321	74	22	11	11	NUM
ftr-321	74	23	the	the	DET
ftr-321	74	24	proposed	propose	VERB
ftr-321	74	25	changes	change	NOUN
ftr-321	74	26	deal	deal	VERB
ftr-321	74	27	with	with	ADP
ftr-321	74	28	details	detail	NOUN
ftr-321	74	29	as	as	ADV
ftr-321	74	30	well	well	ADV
ftr-321	74	31	as	as	ADP
ftr-321	74	32	questions	question	NOUN
ftr-321	74	33	of	of	ADP
ftr-321	74	34	principle	principle	NOUN
ftr-321	74	35	.	.	PUNCT
ftr-321	75	1	the	the	DET
ftr-321	75	2	european	european	ADJ
ftr-321	75	3	parliament	parliament	PROPN
ftr-321	75	4	,	,	PUNCT
ftr-321	75	5	for	for	ADP
ftr-321	75	6	instance	instance	NOUN
ftr-321	75	7	,	,	PUNCT
ftr-321	75	8	has	have	AUX
ftr-321	75	9	expressed	express	VERB
ftr-321	75	10	its	its	PRON
ftr-321	75	11	desire	desire	NOUN
ftr-321	75	12	to	to	PART
ftr-321	75	13	limit	limit	VERB
ftr-321	75	14	the	the	DET
ftr-321	75	15	optionality	optionality	NOUN
ftr-321	75	16	of	of	ADP
ftr-321	75	17	the	the	DET
ftr-321	75	18	system	system	NOUN
ftr-321	75	19	:	:	PUNCT
ftr-321	75	20	european	european	ADJ
ftr-321	75	21	companies	company	NOUN
ftr-321	75	22	and	and	CCONJ
ftr-321	75	23	european	european	ADJ
ftr-321	75	24	cooperative	cooperative	ADJ
ftr-321	75	25	societies	society	NOUN
ftr-321	75	26	,	,	PUNCT
ftr-321	75	27	which	which	PRON
ftr-321	75	28	are	be	AUX
ftr-321	75	29	,	,	PUNCT
ftr-321	75	30	by	by	ADP
ftr-321	75	31	definition	definition	NOUN
ftr-321	75	32	,	,	PUNCT
ftr-321	75	33	transnational	transnational	ADJ
ftr-321	75	34	,	,	PUNCT
ftr-321	75	35	are	be	AUX
ftr-321	75	36	considered	consider	VERB
ftr-321	75	37	to	to	ADP
ftr-321	75	38	june	june	PROPN
ftr-321	75	39	2011	2011	NUM
ftr-321	75	40	.	.	PUNCT
ftr-321	76	1	but	but	CCONJ
ftr-321	76	2	see	see	VERB
ftr-321	76	3	jesper	jesper	PROPN
ftr-321	76	4	barenfeld	barenfeld	PROPN
ftr-321	76	5	,	,	PUNCT
ftr-321	76	6	a	a	DET
ftr-321	76	7	common	common	ADJ
ftr-321	76	8	consolidated	consolidated	ADJ
ftr-321	76	9	corporate	corporate	ADJ
ftr-321	76	10	tax	tax	NOUN
ftr-321	76	11	base	base	NOUN
ftr-321	76	12	in	in	ADP
ftr-321	76	13	the	the	DET
ftr-321	76	14	european	european	PROPN
ftr-321	76	15	union	union	PROPN
ftr-321	76	16	—	—	PUNCT
ftr-321	76	17	a	a	DET
ftr-321	76	18	beauty	beauty	NOUN
ftr-321	76	19	or	or	CCONJ
ftr-321	76	20	a	a	DET
ftr-321	76	21	beast	beast	NOUN
ftr-321	76	22	in	in	ADP
ftr-321	76	23	the	the	DET
ftr-321	76	24	quest	quest	NOUN
ftr-321	76	25	for	for	ADP
ftr-321	76	26	tax	tax	NOUN
ftr-321	76	27	simplicity	simplicity	NOUN
ftr-321	76	28	,	,	PUNCT
ftr-321	76	29	61	61	NUM
ftr-321	76	30	bull	bull	NOUN
ftr-321	76	31	.	.	PUNCT
ftr-321	77	1	for	for	ADP
ftr-321	77	2	int’l	int’l	NUM
ftr-321	77	3	tax’n	tax’n	NUM
ftr-321	77	4	258	258	NUM
ftr-321	77	5	,	,	PUNCT
ftr-321	77	6	260	260	NUM
ftr-321	77	7	(	(	PUNCT
ftr-321	77	8	2007	2007	NUM
ftr-321	77	9	)	)	PUNCT
ftr-321	77	10	.	.	PUNCT
ftr-321	78	1	on	on	ADP
ftr-321	78	2	the	the	DET
ftr-321	78	3	pros	pro	NOUN
ftr-321	78	4	and	and	CCONJ
ftr-321	78	5	cons	con	NOUN
ftr-321	78	6	of	of	ADP
ftr-321	78	7	optionality	optionality	NOUN
ftr-321	78	8	,	,	PUNCT
ftr-321	78	9	see	see	VERB
ftr-321	78	10	johanna	johanna	PROPN
ftr-321	78	11	hey	hey	INTJ
ftr-321	78	12	,	,	PUNCT
ftr-321	78	13	ccctb	ccctb	NOUN
ftr-321	78	14	—	—	PUNCT
ftr-321	78	15	optionality	optionality	NOUN
ftr-321	78	16	,	,	PUNCT
ftr-321	78	17	in	in	ADP
ftr-321	78	18	common	common	ADJ
ftr-321	78	19	consolidated	consolidated	ADJ
ftr-321	78	20	corporate	corporate	ADJ
ftr-321	78	21	tax	tax	NOUN
ftr-321	78	22	base	base	NOUN
ftr-321	78	23	,	,	PUNCT
ftr-321	78	24	supra	supra	PROPN
ftr-321	78	25	note	note	NOUN
ftr-321	78	26	1	1	NUM
ftr-321	78	27	,	,	PUNCT
ftr-321	78	28	at	at	ADP
ftr-321	78	29	102–08	102–08	NUM
ftr-321	78	30	.	.	PUNCT
ftr-321	78	31	8	8	NUM
ftr-321	78	32	.	.	PUNCT
ftr-321	79	1	these	these	DET
ftr-321	79	2	states	state	NOUN
ftr-321	79	3	were	be	AUX
ftr-321	79	4	the	the	DET
ftr-321	79	5	united	united	ADJ
ftr-321	79	6	kingdom	kingdom	PROPN
ftr-321	79	7	,	,	PUNCT
ftr-321	79	8	ireland	ireland	PROPN
ftr-321	79	9	,	,	PUNCT
ftr-321	79	10	estonia	estonia	PROPN
ftr-321	79	11	,	,	PUNCT
ftr-321	79	12	the	the	DET
ftr-321	79	13	czech	czech	PROPN
ftr-321	79	14	republic	republic	NOUN
ftr-321	79	15	,	,	PUNCT
ftr-321	79	16	slovakia	slovakia	PROPN
ftr-321	79	17	,	,	PUNCT
ftr-321	79	18	and	and	CCONJ
ftr-321	79	19	critically	critically	ADV
ftr-321	79	20	germany	germany	PROPN
ftr-321	79	21	who	who	PRON
ftr-321	79	22	stated	state	VERB
ftr-321	79	23	:	:	PUNCT
ftr-321	79	24	―the	―the	DET
ftr-321	79	25	federal	federal	ADJ
ftr-321	79	26	government	government	NOUN
ftr-321	79	27	is	be	AUX
ftr-321	79	28	critical	critical	ADJ
ftr-321	79	29	of	of	ADP
ftr-321	79	30	the	the	DET
ftr-321	79	31	proposal	proposal	NOUN
ftr-321	79	32	in	in	ADP
ftr-321	79	33	as	as	ADV
ftr-321	79	34	far	far	ADV
ftr-321	79	35	as	as	SCONJ
ftr-321	79	36	it	it	PRON
ftr-321	79	37	concerns	concern	VERB
ftr-321	79	38	consolidation	consolidation	NOUN
ftr-321	79	39	and	and	CCONJ
ftr-321	79	40	the	the	DET
ftr-321	79	41	relevant	relevant	ADJ
ftr-321	79	42	administrative	administrative	ADJ
ftr-321	79	43	part	part	NOUN
ftr-321	79	44	.	.	PUNCT
ftr-321	80	1	as	as	ADP
ftr-321	80	2	a	a	DET
ftr-321	80	3	result	result	NOUN
ftr-321	80	4	of	of	ADP
ftr-321	80	5	the	the	DET
ftr-321	80	6	introduction	introduction	NOUN
ftr-321	80	7	of	of	ADP
ftr-321	80	8	a	a	DET
ftr-321	80	9	ccctb	ccctb	NOUN
ftr-321	80	10	,	,	PUNCT
ftr-321	80	11	germany	germany	PROPN
ftr-321	80	12	would	would	AUX
ftr-321	80	13	risk	risk	VERB
ftr-321	80	14	considerable	considerable	ADJ
ftr-321	80	15	,	,	PUNCT
ftr-321	80	16	lasting	last	VERB
ftr-321	80	17	fiscal	fiscal	ADJ
ftr-321	80	18	deficits.‖	deficits.‖	NOUN
ftr-321	80	19	see	see	VERB
ftr-321	80	20	comments	comment	NOUN
ftr-321	80	21	of	of	ADP
ftr-321	80	22	the	the	DET
ftr-321	80	23	federal	federal	ADJ
ftr-321	80	24	government	government	NOUN
ftr-321	80	25	of	of	ADP
ftr-321	80	26	5	5	NUM
ftr-321	80	27	february	february	NOUN
ftr-321	80	28	2011	2011	NUM
ftr-321	80	29	,	,	PUNCT
ftr-321	80	30	n.7	n.7	PROPN
ftr-321	80	31	.	.	NOUN
ftr-321	81	1	9	9	X
ftr-321	81	2	.	.	X
ftr-321	81	3	the	the	DET
ftr-321	81	4	principle	principle	NOUN
ftr-321	81	5	of	of	ADP
ftr-321	81	6	unanimity	unanimity	NOUN
ftr-321	81	7	was	be	AUX
ftr-321	81	8	relaxed	relax	VERB
ftr-321	81	9	by	by	ADP
ftr-321	81	10	the	the	DET
ftr-321	81	11	treaty	treaty	NOUN
ftr-321	81	12	of	of	ADP
ftr-321	81	13	nice	nice	ADJ
ftr-321	81	14	,	,	PUNCT
ftr-321	81	15	which	which	PRON
ftr-321	81	16	provides	provide	VERB
ftr-321	81	17	for	for	ADP
ftr-321	81	18	the	the	DET
ftr-321	81	19	possibility	possibility	NOUN
ftr-321	81	20	of	of	ADP
ftr-321	81	21	enhanced	enhanced	ADJ
ftr-321	81	22	cooperation	cooperation	NOUN
ftr-321	81	23	enhanced	enhance	VERB
ftr-321	81	24	cooperation	cooperation	NOUN
ftr-321	81	25	agreements	agreement	NOUN
ftr-321	81	26	where	where	SCONJ
ftr-321	81	27	at	at	ADV
ftr-321	81	28	least	least	ADV
ftr-321	81	29	eight	eight	NUM
ftr-321	81	30	states	state	NOUN
ftr-321	81	31	may	may	AUX
ftr-321	81	32	cooperate	cooperate	VERB
ftr-321	81	33	without	without	ADP
ftr-321	81	34	the	the	DET
ftr-321	81	35	other	other	ADJ
ftr-321	81	36	states	state	NOUN
ftr-321	81	37	being	be	AUX
ftr-321	81	38	able	able	ADJ
ftr-321	81	39	to	to	PART
ftr-321	81	40	oppose	oppose	VERB
ftr-321	81	41	.	.	PUNCT
ftr-321	82	1	this	this	PRON
ftr-321	82	2	facilitates	facilitate	VERB
ftr-321	82	3	the	the	DET
ftr-321	82	4	enforceability	enforceability	NOUN
ftr-321	82	5	of	of	ADP
ftr-321	82	6	coordination	coordination	NOUN
ftr-321	82	7	measures	measure	NOUN
ftr-321	82	8	on	on	ADP
ftr-321	82	9	a	a	DET
ftr-321	82	10	political	political	ADJ
ftr-321	82	11	level	level	NOUN
ftr-321	82	12	.	.	PUNCT
ftr-321	83	1	the	the	DET
ftr-321	83	2	treaty	treaty	NOUN
ftr-321	83	3	of	of	ADP
ftr-321	83	4	lisbon	lisbon	PROPN
ftr-321	83	5	provides	provide	VERB
ftr-321	83	6	that	that	SCONJ
ftr-321	83	7	at	at	ADV
ftr-321	83	8	least	least	ADV
ftr-321	83	9	nine	nine	NUM
ftr-321	83	10	member	member	NOUN
ftr-321	83	11	states	state	NOUN
ftr-321	83	12	must	must	AUX
ftr-321	83	13	be	be	AUX
ftr-321	83	14	involved	involve	VERB
ftr-321	83	15	in	in	ADP
ftr-321	83	16	cooperation	cooperation	NOUN
ftr-321	83	17	.	.	PUNCT
ftr-321	84	1	see	see	VERB
ftr-321	84	2	consolidated	consolidated	ADJ
ftr-321	84	3	version	version	NOUN
ftr-321	84	4	of	of	ADP
ftr-321	84	5	the	the	DET
ftr-321	84	6	treaty	treaty	NOUN
ftr-321	84	7	on	on	ADP
ftr-321	84	8	european	european	PROPN
ftr-321	84	9	union	union	PROPN
ftr-321	84	10	art	art	NOUN
ftr-321	84	11	.	.	PUNCT
ftr-321	85	1	20	20	NUM
ftr-321	85	2	,	,	PUNCT
ftr-321	85	3	mar	mar	PROPN
ftr-321	85	4	.	.	PROPN
ftr-321	85	5	3	3	NUM
ftr-321	85	6	,	,	PUNCT
ftr-321	85	7	2010	2010	NUM
ftr-321	85	8	,	,	PUNCT
ftr-321	85	9	2010	2010	NUM
ftr-321	85	10	(	(	PUNCT
ftr-321	85	11	c	c	NOUN
ftr-321	85	12	83	83	NUM
ftr-321	85	13	)	)	PUNCT
ftr-321	85	14	27	27	NUM
ftr-321	85	15	;	;	PUNCT
ftr-321	85	16	consolidated	consolidated	ADJ
ftr-321	85	17	version	version	NOUN
ftr-321	85	18	of	of	ADP
ftr-321	85	19	the	the	DET
ftr-321	85	20	treaty	treaty	NOUN
ftr-321	85	21	on	on	ADP
ftr-321	85	22	the	the	DET
ftr-321	85	23	functioning	functioning	NOUN
ftr-321	85	24	of	of	ADP
ftr-321	85	25	the	the	DET
ftr-321	85	26	european	european	PROPN
ftr-321	85	27	union	union	PROPN
ftr-321	85	28	,	,	PUNCT
ftr-321	85	29	art	art	NOUN
ftr-321	85	30	.	.	PUNCT
ftr-321	86	1	326–34	326–34	NUM
ftr-321	86	2	,	,	PUNCT
ftr-321	86	3	mar	mar	PROPN
ftr-321	86	4	.	.	PROPN
ftr-321	86	5	30	30	NUM
ftr-321	86	6	,	,	PUNCT
ftr-321	86	7	2010	2010	NUM
ftr-321	86	8	,	,	PUNCT
ftr-321	86	9	2010	2010	NUM
ftr-321	86	10	o.m	o.m	NOUN
ftr-321	86	11	.	.	PUNCT
ftr-321	87	1	(	(	PUNCT
ftr-321	87	2	c	c	NOUN
ftr-321	87	3	83	83	NUM
ftr-321	87	4	)	)	PUNCT
ftr-321	87	5	189	189	NUM
ftr-321	87	6	;	;	PUNCT
ftr-321	87	7	m	m	NOUN
ftr-321	87	8	-	-	PUNCT
ftr-321	87	9	a.	a.	NOUN
ftr-321	87	10	mamut	mamut	NOUN
ftr-321	87	11	,	,	PUNCT
ftr-321	87	12	auf	auf	PROPN
ftr-321	87	13	dem	dem	PROPN
ftr-321	87	14	weg	weg	PROPN
ftr-321	87	15	zur	zur	PROPN
ftr-321	87	16	common	common	ADJ
ftr-321	87	17	consolidated	consolidated	ADJ
ftr-321	87	18	corporate	corporate	ADJ
ftr-321	87	19	tax	tax	NOUN
ftr-321	87	20	base	base	NOUN
ftr-321	87	21	(	(	PUNCT
ftr-321	87	22	ccctb	ccctb	NOUN
ftr-321	87	23	)	)	PUNCT
ftr-321	87	24	,	,	PUNCT
ftr-321	87	25	16	16	NUM
ftr-321	87	26	swi	swi	NOUN
ftr-321	87	27	425	425	NUM
ftr-321	87	28	,	,	PUNCT
ftr-321	87	29	429	429	NUM
ftr-321	87	30	,	,	PUNCT
ftr-321	87	31	n.33	n.33	PROPN
ftr-321	87	32	(	(	PUNCT
ftr-321	87	33	2006	2006	NUM
ftr-321	87	34	)	)	PUNCT
ftr-321	87	35	;	;	PUNCT
ftr-321	87	36	mayr	mayr	PROPN
ftr-321	87	37	,	,	PUNCT
ftr-321	87	38	realistische	realistische	NOUN
ftr-321	87	39	betrachtungsweise	betrachtungsweise	NOUN
ftr-321	87	40	,	,	PUNCT
ftr-321	87	41	supra	supra	PROPN
ftr-321	87	42	note	note	NOUN
ftr-321	87	43	6	6	NUM
ftr-321	87	44	,	,	PUNCT
ftr-321	87	45	at	at	ADP
ftr-321	87	46	288	288	NUM
ftr-321	87	47	;	;	PUNCT
ftr-321	87	48	luca	luca	PROPN
ftr-321	87	49	cerioni	cerioni	PROPN
ftr-321	87	50	,	,	PUNCT
ftr-321	87	51	european	european	PROPN
ftr-321	87	52	union	union	PROPN
ftr-321	87	53	—	—	PUNCT
ftr-321	87	54	postponement	postponement	NOUN
ftr-321	87	55	of	of	ADP
ftr-321	87	56	the	the	DET
ftr-321	87	57	commission‟s	commission‟s	ADJ
ftr-321	87	58	proposal	proposal	NOUN
ftr-321	87	59	for	for	ADP
ftr-321	87	60	a	a	DET
ftr-321	87	61	ccctb	ccctb	NOUN
ftr-321	87	62	directive	directive	NOUN
ftr-321	87	63	:	:	PUNCT
ftr-321	87	64	possible	possible	ADJ
ftr-321	87	65	ways	way	NOUN
ftr-321	87	66	forward	forward	ADV
ftr-321	87	67	,	,	PUNCT
ftr-321	87	68	64	64	NUM
ftr-321	87	69	bull	bull	NOUN
ftr-321	87	70	.	.	PUNCT
ftr-321	88	1	for	for	ADP
ftr-321	88	2	int’l	int’l	PRON
ftr-321	88	3	tax’n	tax’n	NUM
ftr-321	88	4	98	98	NUM
ftr-321	88	5	,	,	PUNCT
ftr-321	88	6	101	101	NUM
ftr-321	88	7	et	et	NOUN
ftr-321	88	8	seq	seq	PROPN
ftr-321	88	9	.	.	PUNCT
ftr-321	89	1	(	(	PUNCT
ftr-321	89	2	2010	2010	NUM
ftr-321	89	3	)	)	PUNCT
ftr-321	89	4	;	;	PUNCT
ftr-321	90	1	vascega	vascega	PROPN
ftr-321	90	2	&	&	CCONJ
ftr-321	90	3	van	van	PROPN
ftr-321	90	4	thiel	thiel	PROPN
ftr-321	90	5	,	,	PUNCT
ftr-321	90	6	next	next	ADJ
ftr-321	90	7	step	step	NOUN
ftr-321	90	8	,	,	PUNCT
ftr-321	90	9	supra	supra	PROPN
ftr-321	90	10	note	note	NOUN
ftr-321	90	11	5	5	NUM
ftr-321	90	12	,	,	PUNCT
ftr-321	90	13	at	at	ADP
ftr-321	90	14	380	380	NUM
ftr-321	90	15	;	;	PUNCT
ftr-321	90	16	petutschnig	petutschnig	NOUN
ftr-321	90	17	,	,	PUNCT
ftr-321	90	18	neuer	neuer	PROPN
ftr-321	90	19	anlauf	anlauf	PROPN
ftr-321	90	20	,	,	PUNCT
ftr-321	90	21	supra	supra	PROPN
ftr-321	90	22	note	note	NOUN
ftr-321	90	23	3	3	NUM
ftr-321	90	24	,	,	PUNCT
ftr-321	90	25	at	at	ADP
ftr-321	90	26	333	333	NUM
ftr-321	90	27	.	.	PUNCT
ftr-321	91	1	10	10	NUM
ftr-321	91	2	.	.	PUNCT
ftr-321	92	1	see	see	VERB
ftr-321	92	2	generally	generally	ADV
ftr-321	92	3	european	european	ADJ
ftr-321	92	4	parliament	parliament	NOUN
ftr-321	92	5	legislative	legislative	ADJ
ftr-321	92	6	resolution	resolution	NOUN
ftr-321	92	7	of	of	ADP
ftr-321	92	8	19	19	NUM
ftr-321	92	9	april	april	PROPN
ftr-321	92	10	2012	2012	NUM
ftr-321	92	11	on	on	ADP
ftr-321	92	12	the	the	DET
ftr-321	92	13	proposal	proposal	NOUN
ftr-321	92	14	for	for	ADP
ftr-321	92	15	a	a	DET
ftr-321	92	16	council	council	NOUN
ftr-321	92	17	directive	directive	NOUN
ftr-321	92	18	on	on	ADP
ftr-321	92	19	a	a	DET
ftr-321	92	20	common	common	ADJ
ftr-321	92	21	consolidated	consolidated	ADJ
ftr-321	92	22	corporate	corporate	ADJ
ftr-321	92	23	tax	tax	NOUN
ftr-321	92	24	base	base	NOUN
ftr-321	92	25	(	(	PUNCT
ftr-321	92	26	ccctb	ccctb	NOUN
ftr-321	92	27	)	)	PUNCT
ftr-321	92	28	,	,	PUNCT
ftr-321	92	29	prov	prov	NOUN
ftr-321	92	30	(	(	PUNCT
ftr-321	92	31	2012	2012	NUM
ftr-321	92	32	)	)	PUNCT
ftr-321	92	33	0135	0135	NUM
ftr-321	93	1	[	[	X
ftr-321	93	2	hereinafter	hereinafter	NOUN
ftr-321	93	3	european	european	ADJ
ftr-321	93	4	parliament	parliament	NOUN
ftr-321	93	5	resolution	resolution	NOUN
ftr-321	93	6	]	]	PUNCT
ftr-321	93	7	.	.	PUNCT
ftr-321	94	1	11	11	NUM
ftr-321	94	2	.	.	X
ftr-321	94	3	presidency	presidency	NOUN
ftr-321	94	4	note	note	NOUN
ftr-321	94	5	,	,	PUNCT
ftr-321	94	6	council	council	PROPN
ftr-321	94	7	of	of	ADP
ftr-321	94	8	the	the	DET
ftr-321	94	9	european	european	PROPN
ftr-321	94	10	union	union	PROPN
ftr-321	94	11	,	,	PUNCT
ftr-321	94	12	4	4	NUM
ftr-321	94	13	april	april	PROPN
ftr-321	94	14	2012	2012	NUM
ftr-321	94	15	,	,	PUNCT
ftr-321	94	16	no	no	INTJ
ftr-321	94	17	.	.	NOUN
ftr-321	94	18	8387/12	8387/12	NUM
ftr-321	95	1	[	[	X
ftr-321	95	2	hereinafter	hereinafter	NOUN
ftr-321	95	3	presidency	presidency	NOUN
ftr-321	95	4	note	note	NOUN
ftr-321	95	5	]	]	X
ftr-321	95	6	.	.	PUNCT
ftr-321	96	1	2012	2012	NUM
ftr-321	96	2	]	]	PUNCT
ftr-321	96	3	eu	eu	NOUN
ftr-321	96	4	ccctb	ccctb	NOUN
ftr-321	96	5	proposal	proposal	NOUN
ftr-321	96	6	309	309	NUM
ftr-321	96	7	have	have	AUX
ftr-321	96	8	opted	opt	VERB
ftr-321	96	9	to	to	PART
ftr-321	96	10	apply	apply	VERB
ftr-321	96	11	this	this	DET
ftr-321	96	12	directive	directive	NOUN
ftr-321	96	13	from	from	ADP
ftr-321	96	14	two	two	NUM
ftr-321	96	15	years	year	NOUN
ftr-321	96	16	after	after	ADP
ftr-321	96	17	its	its	PRON
ftr-321	96	18	date	date	NOUN
ftr-321	96	19	of	of	ADP
ftr-321	96	20	application	application	NOUN
ftr-321	96	21	.	.	PUNCT
ftr-321	97	1	all	all	DET
ftr-321	97	2	other	other	ADJ
ftr-321	97	3	companies	company	NOUN
ftr-321	97	4	that	that	PRON
ftr-321	97	5	qualify	qualify	VERB
ftr-321	97	6	under	under	ADP
ftr-321	97	7	this	this	DET
ftr-321	97	8	directive	directive	NOUN
ftr-321	97	9	,	,	PUNCT
ftr-321	97	10	except	except	SCONJ
ftr-321	97	11	for	for	ADP
ftr-321	97	12	micro	micro	NOUN
ftr-321	97	13	,	,	PUNCT
ftr-321	97	14	small	small	ADJ
ftr-321	97	15	and	and	CCONJ
ftr-321	97	16	medium	medium	ADJ
ftr-321	97	17	-	-	PUNCT
ftr-321	97	18	sized	sized	ADJ
ftr-321	97	19	enterprises	enterprise	NOUN
ftr-321	97	20	,	,	PUNCT
ftr-321	97	21	as	as	SCONJ
ftr-321	97	22	defined	define	VERB
ftr-321	97	23	in	in	ADP
ftr-321	97	24	commission	commission	NOUN
ftr-321	97	25	recommendation	recommendation	NOUN
ftr-321	97	26	2003/361	2003/361	PROPN
ftr-321	97	27	/	/	SYM
ftr-321	97	28	ec	ec	PROPN
ftr-321	97	29	,	,	PUNCT
ftr-321	97	30	should	should	AUX
ftr-321	97	31	also	also	ADV
ftr-321	97	32	apply	apply	VERB
ftr-321	97	33	this	this	DET
ftr-321	97	34	directive	directive	NOUN
ftr-321	97	35	not	not	PART
ftr-321	97	36	later	later	ADV
ftr-321	97	37	than	than	ADP
ftr-321	97	38	five	five	NUM
ftr-321	97	39	years	year	NOUN
ftr-321	97	40	after	after	ADP
ftr-321	97	41	its	its	PRON
ftr-321	97	42	date	date	NOUN
ftr-321	97	43	of	of	ADP
ftr-321	97	44	application	application	NOUN
ftr-321	97	45	.	.	PUNCT
ftr-321	98	1	when	when	SCONJ
ftr-321	98	2	evaluating	evaluate	VERB
ftr-321	98	3	the	the	DET
ftr-321	98	4	impact	impact	NOUN
ftr-321	98	5	of	of	ADP
ftr-321	98	6	the	the	DET
ftr-321	98	7	ccctb	ccctb	NOUN
ftr-321	98	8	,	,	PUNCT
ftr-321	98	9	the	the	DET
ftr-321	98	10	commission	commission	NOUN
ftr-321	98	11	should	should	AUX
ftr-321	98	12	examine	examine	VERB
ftr-321	98	13	whether	whether	SCONJ
ftr-321	98	14	it	it	PRON
ftr-321	98	15	should	should	AUX
ftr-321	98	16	also	also	ADV
ftr-321	98	17	be	be	AUX
ftr-321	98	18	made	make	VERB
ftr-321	98	19	mandatory	mandatory	ADJ
ftr-321	98	20	for	for	ADP
ftr-321	98	21	such	such	ADJ
ftr-321	98	22	micro	micro	NOUN
ftr-321	98	23	,	,	PUNCT
ftr-321	98	24	small	small	ADJ
ftr-321	98	25	and	and	CCONJ
ftr-321	98	26	medium	medium	ADJ
ftr-321	98	27	-	-	PUNCT
ftr-321	98	28	sized	sized	ADJ
ftr-321	98	29	enterprises	enterprise	NOUN
ftr-321	98	30	.	.	PUNCT
ftr-321	99	1	12	12	NUM
ftr-321	99	2	the	the	DET
ftr-321	99	3	financial	financial	ADJ
ftr-321	99	4	and	and	CCONJ
ftr-321	99	5	economic	economic	ADJ
ftr-321	99	6	crisis	crisis	NOUN
ftr-321	99	7	has	have	AUX
ftr-321	99	8	boosted	boost	VERB
ftr-321	99	9	the	the	DET
ftr-321	99	10	discussions	discussion	NOUN
ftr-321	99	11	on	on	ADP
ftr-321	99	12	tax	tax	NOUN
ftr-321	99	13	harmonization	harmonization	NOUN
ftr-321	99	14	.	.	PUNCT
ftr-321	100	1	in	in	ADP
ftr-321	100	2	a	a	DET
ftr-321	100	3	joint	joint	ADJ
ftr-321	100	4	letter	letter	NOUN
ftr-321	100	5	to	to	ADP
ftr-321	100	6	van	van	PROPN
ftr-321	100	7	rompuy	rompuy	NOUN
ftr-321	100	8	,	,	PUNCT
ftr-321	100	9	the	the	DET
ftr-321	100	10	president	president	NOUN
ftr-321	100	11	of	of	ADP
ftr-321	100	12	the	the	DET
ftr-321	100	13	european	european	PROPN
ftr-321	100	14	council	council	PROPN
ftr-321	100	15	,	,	PUNCT
ftr-321	100	16	merkel	merkel	PROPN
ftr-321	100	17	and	and	CCONJ
ftr-321	100	18	sarkozy	sarkozy	PROPN
ftr-321	100	19	pleaded	plead	VERB
ftr-321	100	20	for	for	ADP
ftr-321	100	21	concluding	conclude	VERB
ftr-321	100	22	the	the	DET
ftr-321	100	23	negotiations	negotiation	NOUN
ftr-321	100	24	on	on	ADP
ftr-321	100	25	a	a	DET
ftr-321	100	26	common	common	ADJ
ftr-321	100	27	consolidated	consolidated	ADJ
ftr-321	100	28	corporate	corporate	ADJ
ftr-321	100	29	tax	tax	NOUN
ftr-321	100	30	base	base	NOUN
ftr-321	100	31	until	until	ADP
ftr-321	100	32	the	the	DET
ftr-321	100	33	end	end	NOUN
ftr-321	100	34	of	of	ADP
ftr-321	100	35	2012	2012	NUM
ftr-321	100	36	.	.	PUNCT
ftr-321	101	1	13	13	NUM
ftr-321	101	2	discussions	discussion	NOUN
ftr-321	101	3	on	on	ADP
ftr-321	101	4	eu	eu	PROPN
ftr-321	101	5	taxes	taxis	NOUN
ftr-321	101	6	are	be	AUX
ftr-321	101	7	increasingly	increasingly	ADV
ftr-321	101	8	intense	intense	ADJ
ftr-321	101	9	,	,	PUNCT
ftr-321	101	10	and	and	CCONJ
ftr-321	101	11	the	the	DET
ftr-321	101	12	commission	commission	NOUN
ftr-321	101	13	itself	itself	PRON
ftr-321	101	14	has	have	AUX
ftr-321	101	15	meanwhile	meanwhile	ADV
ftr-321	101	16	come	come	VERB
ftr-321	101	17	forward	forward	ADV
ftr-321	101	18	with	with	ADP
ftr-321	101	19	a	a	DET
ftr-321	101	20	proposal	proposal	NOUN
ftr-321	101	21	for	for	ADP
ftr-321	101	22	a	a	DET
ftr-321	101	23	directive	directive	NOUN
ftr-321	101	24	on	on	ADP
ftr-321	101	25	a	a	DET
ftr-321	101	26	financial	financial	ADJ
ftr-321	101	27	transaction	transaction	NOUN
ftr-321	101	28	tax	tax	NOUN
ftr-321	101	29	,	,	PUNCT
ftr-321	101	30	a	a	DET
ftr-321	101	31	tax	tax	NOUN
ftr-321	101	32	that	that	PRON
ftr-321	101	33	would	would	AUX
ftr-321	101	34	at	at	ADV
ftr-321	101	35	least	least	ADJ
ftr-321	101	36	partly	partly	ADV
ftr-321	101	37	directly	directly	ADV
ftr-321	101	38	flow	flow	VERB
ftr-321	101	39	into	into	ADP
ftr-321	101	40	the	the	DET
ftr-321	101	41	eu	eu	PROPN
ftr-321	101	42	budget	budget	NOUN
ftr-321	101	43	.	.	PUNCT
ftr-321	102	1	14	14	NUM
ftr-321	102	2	against	against	ADP
ftr-321	102	3	this	this	DET
ftr-321	102	4	backdrop	backdrop	NOUN
ftr-321	102	5	,	,	PUNCT
ftr-321	102	6	it	it	PRON
ftr-321	102	7	seems	seem	VERB
ftr-321	102	8	already	already	ADV
ftr-321	102	9	less	less	ADV
ftr-321	102	10	drastic	drastic	ADJ
ftr-321	102	11	to	to	PART
ftr-321	102	12	propose	propose	VERB
ftr-321	102	13	simply	simply	ADV
ftr-321	102	14	a	a	DET
ftr-321	102	15	harmonization	harmonization	NOUN
ftr-321	102	16	of	of	ADP
ftr-321	102	17	the	the	DET
ftr-321	102	18	national	national	ADJ
ftr-321	102	19	tax	tax	NOUN
ftr-321	102	20	bases	basis	NOUN
ftr-321	102	21	.	.	PUNCT
ftr-321	103	1	in	in	ADP
ftr-321	103	2	view	view	NOUN
ftr-321	103	3	of	of	ADP
ftr-321	103	4	the	the	DET
ftr-321	103	5	dramatic	dramatic	ADJ
ftr-321	103	6	economic	economic	ADJ
ftr-321	103	7	developments	development	NOUN
ftr-321	103	8	in	in	ADP
ftr-321	103	9	greece	greece	PROPN
ftr-321	103	10	and	and	CCONJ
ftr-321	103	11	other	other	ADJ
ftr-321	103	12	eu	eu	PROPN
ftr-321	103	13	member	member	PROPN
ftr-321	103	14	states	state	NOUN
ftr-321	103	15	,	,	PUNCT
ftr-321	103	16	critics	critic	NOUN
ftr-321	103	17	could	could	AUX
ftr-321	103	18	more	more	ADV
ftr-321	103	19	willingly	willingly	ADV
ftr-321	103	20	accept	accept	VERB
ftr-321	103	21	harmonization	harmonization	NOUN
ftr-321	103	22	in	in	ADP
ftr-321	103	23	the	the	DET
ftr-321	103	24	field	field	NOUN
ftr-321	103	25	of	of	ADP
ftr-321	103	26	economic	economic	ADJ
ftr-321	103	27	and	and	CCONJ
ftr-321	103	28	fiscal	fiscal	ADJ
ftr-321	103	29	policy	policy	NOUN
ftr-321	103	30	.	.	PUNCT
ftr-321	104	1	at	at	ADP
ftr-321	104	2	the	the	DET
ftr-321	104	3	same	same	ADJ
ftr-321	104	4	time	time	NOUN
ftr-321	104	5	,	,	PUNCT
ftr-321	104	6	the	the	DET
ftr-321	104	7	currency	currency	NOUN
ftr-321	104	8	union	union	NOUN
ftr-321	104	9	is	be	AUX
ftr-321	104	10	imperiled	imperil	VERB
ftr-321	104	11	now	now	ADV
ftr-321	104	12	more	more	ADJ
ftr-321	104	13	than	than	ADP
ftr-321	104	14	ever	ever	ADV
ftr-321	104	15	.	.	PUNCT
ftr-321	105	1	due	due	ADP
ftr-321	105	2	to	to	ADP
ftr-321	105	3	erosion	erosion	NOUN
ftr-321	105	4	processes	process	NOUN
ftr-321	105	5	,	,	PUNCT
ftr-321	105	6	measures	measure	NOUN
ftr-321	105	7	to	to	PART
ftr-321	105	8	create	create	VERB
ftr-321	105	9	common	common	ADJ
ftr-321	105	10	tax	tax	NOUN
ftr-321	105	11	bases	basis	NOUN
ftr-321	105	12	could	could	AUX
ftr-321	105	13	also	also	ADV
ftr-321	105	14	be	be	AUX
ftr-321	105	15	put	put	VERB
ftr-321	105	16	off	off	ADP
ftr-321	105	17	to	to	ADP
ftr-321	105	18	a	a	DET
ftr-321	105	19	time	time	NOUN
ftr-321	105	20	in	in	ADP
ftr-321	105	21	the	the	DET
ftr-321	105	22	distant	distant	ADJ
ftr-321	105	23	future	future	NOUN
ftr-321	105	24	.	.	PUNCT
ftr-321	106	1	for	for	ADP
ftr-321	106	2	all	all	DET
ftr-321	106	3	these	these	DET
ftr-321	106	4	reasons	reason	NOUN
ftr-321	106	5	,	,	PUNCT
ftr-321	106	6	it	it	PRON
ftr-321	106	7	is	be	AUX
ftr-321	106	8	extremely	extremely	ADV
ftr-321	106	9	uncertain	uncertain	ADJ
ftr-321	106	10	at	at	ADP
ftr-321	106	11	this	this	DET
ftr-321	106	12	point	point	NOUN
ftr-321	106	13	whether	whether	SCONJ
ftr-321	106	14	,	,	PUNCT
ftr-321	106	15	when	when	SCONJ
ftr-321	106	16	,	,	PUNCT
ftr-321	106	17	and	and	CCONJ
ftr-321	106	18	in	in	ADP
ftr-321	106	19	which	which	PRON
ftr-321	106	20	form	form	VERB
ftr-321	106	21	the	the	DET
ftr-321	106	22	forwarded	forwarded	ADJ
ftr-321	106	23	ccctb	ccctb	NOUN
ftr-321	106	24	proposal	proposal	NOUN
ftr-321	106	25	will	will	AUX
ftr-321	106	26	become	become	VERB
ftr-321	106	27	part	part	NOUN
ftr-321	106	28	of	of	ADP
ftr-321	106	29	union	union	NOUN
ftr-321	106	30	law	law	NOUN
ftr-321	106	31	.	.	PUNCT
ftr-321	107	1	the	the	DET
ftr-321	107	2	fact	fact	NOUN
ftr-321	107	3	that	that	SCONJ
ftr-321	107	4	a	a	DET
ftr-321	107	5	specific	specific	ADJ
ftr-321	107	6	proposal	proposal	NOUN
ftr-321	107	7	for	for	ADP
ftr-321	107	8	a	a	DET
ftr-321	107	9	directive	directive	NOUN
ftr-321	107	10	has	have	AUX
ftr-321	107	11	been	be	AUX
ftr-321	107	12	12	12	NUM
ftr-321	107	13	.	.	PUNCT
ftr-321	108	1	european	european	ADJ
ftr-321	108	2	parliament	parliament	NOUN
ftr-321	108	3	resolution	resolution	NOUN
ftr-321	108	4	,	,	PUNCT
ftr-321	108	5	supra	supra	PROPN
ftr-321	108	6	note	note	NOUN
ftr-321	108	7	10	10	NUM
ftr-321	108	8	,	,	PUNCT
ftr-321	108	9	at	at	ADP
ftr-321	108	10	amend	amend	NOUN
ftr-321	108	11	.	.	PUNCT
ftr-321	109	1	14	14	NUM
ftr-321	109	2	(	(	PUNCT
ftr-321	109	3	footnote	footnote	NOUN
ftr-321	109	4	omitted	omit	VERB
ftr-321	109	5	)	)	PUNCT
ftr-321	109	6	.	.	PUNCT
ftr-321	110	1	the	the	DET
ftr-321	110	2	skepticism	skepticism	NOUN
ftr-321	110	3	concerning	concern	VERB
ftr-321	110	4	the	the	DET
ftr-321	110	5	optionality	optionality	NOUN
ftr-321	110	6	of	of	ADP
ftr-321	110	7	the	the	DET
ftr-321	110	8	system	system	NOUN
ftr-321	110	9	becomes	become	VERB
ftr-321	110	10	clear	clear	ADJ
ftr-321	110	11	when	when	SCONJ
ftr-321	110	12	one	one	NUM
ftr-321	110	13	thinks	think	VERB
ftr-321	110	14	of	of	ADP
ftr-321	110	15	the	the	DET
ftr-321	110	16	tax	tax	NOUN
ftr-321	110	17	planning	planning	NOUN
ftr-321	110	18	possibilities	possibility	NOUN
ftr-321	110	19	that	that	PRON
ftr-321	110	20	would	would	AUX
ftr-321	110	21	arise	arise	VERB
ftr-321	110	22	due	due	ADP
ftr-321	110	23	to	to	ADP
ftr-321	110	24	this	this	DET
ftr-321	110	25	optionality	optionality	NOUN
ftr-321	110	26	.	.	PUNCT
ftr-321	111	1	however	however	ADV
ftr-321	111	2	,	,	PUNCT
ftr-321	111	3	companies	company	NOUN
ftr-321	111	4	will	will	AUX
ftr-321	111	5	be	be	AUX
ftr-321	111	6	able	able	ADJ
ftr-321	111	7	to	to	PART
ftr-321	111	8	avoid	avoid	VERB
ftr-321	111	9	the	the	DET
ftr-321	111	10	application	application	NOUN
ftr-321	111	11	of	of	ADP
ftr-321	111	12	the	the	DET
ftr-321	111	13	ccctb	ccctb	NOUN
ftr-321	111	14	rules	rule	NOUN
ftr-321	111	15	by	by	ADP
ftr-321	111	16	choosing	choose	VERB
ftr-321	111	17	a	a	DET
ftr-321	111	18	legal	legal	ADJ
ftr-321	111	19	form	form	NOUN
ftr-321	111	20	that	that	PRON
ftr-321	111	21	is	be	AUX
ftr-321	111	22	not	not	PART
ftr-321	111	23	covered	cover	VERB
ftr-321	111	24	by	by	ADP
ftr-321	111	25	the	the	DET
ftr-321	111	26	scope	scope	NOUN
ftr-321	111	27	of	of	ADP
ftr-321	111	28	the	the	DET
ftr-321	111	29	directive	directive	NOUN
ftr-321	111	30	,	,	PUNCT
ftr-321	111	31	for	for	ADP
ftr-321	111	32	instance	instance	NOUN
ftr-321	111	33	the	the	DET
ftr-321	111	34	establishment	establishment	NOUN
ftr-321	111	35	as	as	ADP
ftr-321	111	36	a	a	DET
ftr-321	111	37	partnership	partnership	NOUN
ftr-321	111	38	.	.	PUNCT
ftr-321	112	1	the	the	DET
ftr-321	112	2	provisions	provision	NOUN
ftr-321	112	3	currently	currently	ADV
ftr-321	112	4	in	in	ADP
ftr-321	112	5	force	force	NOUN
ftr-321	112	6	of	of	ADP
ftr-321	112	7	the	the	DET
ftr-321	112	8	many	many	ADJ
ftr-321	112	9	tax	tax	NOUN
ftr-321	112	10	systems	system	NOUN
ftr-321	112	11	allow	allow	VERB
ftr-321	112	12	for	for	ADP
ftr-321	112	13	changes	change	NOUN
ftr-321	112	14	in	in	ADP
ftr-321	112	15	the	the	DET
ftr-321	112	16	legal	legal	ADJ
ftr-321	112	17	form	form	NOUN
ftr-321	112	18	of	of	ADP
ftr-321	112	19	a	a	DET
ftr-321	112	20	company	company	NOUN
ftr-321	112	21	without	without	ADP
ftr-321	112	22	additional	additional	ADJ
ftr-321	112	23	tax	tax	NOUN
ftr-321	112	24	burdens	burden	NOUN
ftr-321	112	25	.	.	PUNCT
ftr-321	113	1	mandatory	mandatory	ADJ
ftr-321	113	2	application	application	NOUN
ftr-321	113	3	of	of	ADP
ftr-321	113	4	rules	rule	NOUN
ftr-321	113	5	carries	carry	VERB
ftr-321	113	6	the	the	DET
ftr-321	113	7	inherent	inherent	ADJ
ftr-321	113	8	risk	risk	NOUN
ftr-321	113	9	of	of	ADP
ftr-321	113	10	motivating	motivate	VERB
ftr-321	113	11	taxpayers	taxpayer	NOUN
ftr-321	113	12	and	and	CCONJ
ftr-321	113	13	their	their	PRON
ftr-321	113	14	advisers	adviser	NOUN
ftr-321	113	15	to	to	PART
ftr-321	113	16	explicitly	explicitly	ADV
ftr-321	113	17	plan	plan	VERB
ftr-321	113	18	their	their	PRON
ftr-321	113	19	structure	structure	NOUN
ftr-321	113	20	in	in	ADP
ftr-321	113	21	order	order	NOUN
ftr-321	113	22	to	to	PART
ftr-321	113	23	fall	fall	VERB
ftr-321	113	24	within	within	ADP
ftr-321	113	25	the	the	DET
ftr-321	113	26	set	set	NOUN
ftr-321	113	27	requirements	requirement	NOUN
ftr-321	113	28	or	or	CCONJ
ftr-321	113	29	not	not	PART
ftr-321	113	30	.	.	PUNCT
ftr-321	114	1	13	13	NUM
ftr-321	114	2	.	.	X
ftr-321	114	3	letter	letter	NOUN
ftr-321	114	4	from	from	ADP
ftr-321	114	5	angela	angela	PROPN
ftr-321	114	6	merkel	merkel	PROPN
ftr-321	114	7	,	,	PUNCT
ftr-321	114	8	chancellor	chancellor	PROPN
ftr-321	114	9	of	of	ADP
ftr-321	114	10	germany	germany	PROPN
ftr-321	114	11	and	and	CCONJ
ftr-321	114	12	nicolas	nicolas	PROPN
ftr-321	114	13	sarkozy	sarkozy	PROPN
ftr-321	114	14	,	,	PUNCT
ftr-321	114	15	president	president	NOUN
ftr-321	114	16	of	of	ADP
ftr-321	114	17	france	france	PROPN
ftr-321	114	18	to	to	ADP
ftr-321	114	19	herman	herman	PROPN
ftr-321	114	20	van	van	PROPN
ftr-321	114	21	rompuy	rompuy	PROPN
ftr-321	114	22	,	,	PUNCT
ftr-321	114	23	president	president	NOUN
ftr-321	114	24	of	of	ADP
ftr-321	114	25	the	the	DET
ftr-321	114	26	european	european	PROPN
ftr-321	114	27	council	council	PROPN
ftr-321	114	28	(	(	PUNCT
ftr-321	114	29	aug	aug	PROPN
ftr-321	114	30	.	.	PROPN
ftr-321	114	31	17	17	NUM
ftr-321	114	32	,	,	PUNCT
ftr-321	114	33	2011	2011	NUM
ftr-321	114	34	)	)	PUNCT
ftr-321	115	1	;	;	PUNCT
ftr-321	115	2	see	see	VERB
ftr-321	115	3	also	also	ADV
ftr-321	115	4	traversa	traversa	PROPN
ftr-321	115	5	&	&	CCONJ
ftr-321	115	6	helleputte	helleputte	PROPN
ftr-321	115	7	,	,	PUNCT
ftr-321	115	8	taxation	taxation	NOUN
ftr-321	115	9	of	of	ADP
ftr-321	115	10	eu	eu	PROPN
ftr-321	115	11	resident	resident	ADJ
ftr-321	115	12	companies	company	NOUN
ftr-321	115	13	under	under	ADP
ftr-321	115	14	the	the	DET
ftr-321	115	15	current	current	ADJ
ftr-321	115	16	ccctb	ccctb	NOUN
ftr-321	115	17	framework	framework	NOUN
ftr-321	115	18	,	,	PUNCT
ftr-321	115	19	in	in	ADP
ftr-321	115	20	ccctb	ccctb	NOUN
ftr-321	115	21	(	(	PUNCT
ftr-321	115	22	lang	lang	PROPN
ftr-321	115	23	/	/	SYM
ftr-321	115	24	schuch	schuch	ADJ
ftr-321	115	25	/	/	SYM
ftr-321	115	26	staringer	staringer	NOUN
ftr-321	115	27	et	et	PROPN
ftr-321	115	28	al	al	PROPN
ftr-321	115	29	.	.	PUNCT
ftr-321	115	30	eds	eds	PROPN
ftr-321	115	31	.	.	PROPN
ftr-321	115	32	,	,	PUNCT
ftr-321	115	33	forthcoming	forthcoming	ADJ
ftr-321	115	34	2012	2012	NUM
ftr-321	115	35	)	)	PUNCT
ftr-321	115	36	.	.	PUNCT
ftr-321	116	1	14	14	NUM
ftr-321	116	2	.	.	PUNCT
ftr-321	116	3	proposal	proposal	NOUN
ftr-321	116	4	for	for	ADP
ftr-321	116	5	a	a	DET
ftr-321	116	6	council	council	NOUN
ftr-321	116	7	directive	directive	NOUN
ftr-321	116	8	on	on	ADP
ftr-321	116	9	a	a	DET
ftr-321	116	10	common	common	ADJ
ftr-321	116	11	system	system	NOUN
ftr-321	116	12	of	of	ADP
ftr-321	116	13	financial	financial	ADJ
ftr-321	116	14	transaction	transaction	NOUN
ftr-321	116	15	tax	tax	NOUN
ftr-321	116	16	and	and	CCONJ
ftr-321	116	17	amending	amend	VERB
ftr-321	116	18	directive	directive	ADJ
ftr-321	116	19	2008/7	2008/7	NUM
ftr-321	116	20	/	/	SYM
ftr-321	116	21	ec	ec	PROPN
ftr-321	116	22	,	,	PUNCT
ftr-321	116	23	com	com	NOUN
ftr-321	116	24	(	(	PUNCT
ftr-321	116	25	2011	2011	NUM
ftr-321	116	26	)	)	PUNCT
ftr-321	116	27	594	594	NUM
ftr-321	116	28	.	.	PUNCT
ftr-321	117	1	310	310	NUM
ftr-321	117	2	florida	florida	PROPN
ftr-321	117	3	tax	tax	PROPN
ftr-321	117	4	review	review	NOUN
ftr-321	117	5	[	[	X
ftr-321	117	6	vol	vol	NOUN
ftr-321	117	7	.	.	PUNCT
ftr-321	118	1	13:6	13:6	NUM
ftr-321	118	2	available	available	ADJ
ftr-321	118	3	since	since	SCONJ
ftr-321	118	4	2011	2011	NUM
ftr-321	118	5	has	have	AUX
ftr-321	118	6	further	far	ADV
ftr-321	118	7	boosted	boost	VERB
ftr-321	118	8	the	the	DET
ftr-321	118	9	discussions	discussion	NOUN
ftr-321	118	10	.	.	PUNCT
ftr-321	119	1	the	the	DET
ftr-321	119	2	scientific	scientific	ADJ
ftr-321	119	3	analysis	analysis	NOUN
ftr-321	119	4	involves	involve	VERB
ftr-321	119	5	not	not	PART
ftr-321	119	6	only	only	ADV
ftr-321	119	7	mere	mere	ADJ
ftr-321	119	8	considerations	consideration	NOUN
ftr-321	119	9	in	in	ADP
ftr-321	119	10	respect	respect	NOUN
ftr-321	119	11	of	of	ADP
ftr-321	119	12	the	the	DET
ftr-321	119	13	concept	concept	NOUN
ftr-321	119	14	of	of	ADP
ftr-321	119	15	such	such	DET
ftr-321	119	16	a	a	DET
ftr-321	119	17	common	common	ADJ
ftr-321	119	18	consolidated	consolidated	ADJ
ftr-321	119	19	corporate	corporate	ADJ
ftr-321	119	20	tax	tax	NOUN
ftr-321	119	21	base	base	NOUN
ftr-321	119	22	,	,	PUNCT
ftr-321	119	23	but	but	CCONJ
ftr-321	119	24	also	also	ADV
ftr-321	119	25	concrete	concrete	ADJ
ftr-321	119	26	proposals	proposal	NOUN
ftr-321	119	27	for	for	ADP
ftr-321	119	28	the	the	DET
ftr-321	119	29	rules	rule	NOUN
ftr-321	119	30	as	as	ADP
ftr-321	119	31	such	such	ADJ
ftr-321	119	32	.	.	PUNCT
ftr-321	120	1	it	it	PRON
ftr-321	120	2	will	will	AUX
ftr-321	120	3	be	be	AUX
ftr-321	120	4	up	up	ADP
ftr-321	120	5	to	to	ADP
ftr-321	120	6	scholars	scholar	NOUN
ftr-321	120	7	to	to	PART
ftr-321	120	8	review	review	VERB
ftr-321	120	9	that	that	DET
ftr-321	120	10	proposal	proposal	NOUN
ftr-321	120	11	critically	critically	ADV
ftr-321	120	12	and	and	CCONJ
ftr-321	120	13	to	to	PART
ftr-321	120	14	point	point	VERB
ftr-321	120	15	to	to	ADP
ftr-321	120	16	doubts	doubt	NOUN
ftr-321	120	17	and	and	CCONJ
ftr-321	120	18	weaknesses	weakness	NOUN
ftr-321	120	19	,	,	PUNCT
ftr-321	120	20	if	if	SCONJ
ftr-321	120	21	any	any	PRON
ftr-321	120	22	,	,	PUNCT
ftr-321	120	23	to	to	PART
ftr-321	120	24	pave	pave	VERB
ftr-321	120	25	the	the	DET
ftr-321	120	26	ground	ground	NOUN
ftr-321	120	27	for	for	ADP
ftr-321	120	28	an	an	DET
ftr-321	120	29	advancement	advancement	NOUN
ftr-321	120	30	of	of	ADP
ftr-321	120	31	the	the	DET
ftr-321	120	32	proposal	proposal	NOUN
ftr-321	120	33	.	.	PUNCT
ftr-321	121	1	if	if	SCONJ
ftr-321	121	2	the	the	DET
ftr-321	121	3	competent	competent	ADJ
ftr-321	121	4	eu	eu	PROPN
ftr-321	121	5	bodies	body	NOUN
ftr-321	121	6	should	should	AUX
ftr-321	121	7	decide	decide	VERB
ftr-321	121	8	to	to	PART
ftr-321	121	9	make	make	VERB
ftr-321	121	10	the	the	DET
ftr-321	121	11	ccctb	ccctb	NOUN
ftr-321	121	12	concept	concept	NOUN
ftr-321	121	13	reality	reality	NOUN
ftr-321	121	14	,	,	PUNCT
ftr-321	121	15	whatever	whatever	PRON
ftr-321	121	16	its	its	PRON
ftr-321	121	17	form	form	NOUN
ftr-321	121	18	may	may	AUX
ftr-321	121	19	be	be	AUX
ftr-321	121	20	,	,	PUNCT
ftr-321	121	21	they	they	PRON
ftr-321	121	22	should	should	AUX
ftr-321	121	23	be	be	AUX
ftr-321	121	24	able	able	ADJ
ftr-321	121	25	to	to	PART
ftr-321	121	26	rely	rely	VERB
ftr-321	121	27	on	on	ADP
ftr-321	121	28	those	those	DET
ftr-321	121	29	considerations	consideration	NOUN
ftr-321	121	30	.	.	PUNCT
ftr-321	122	1	this	this	DET
ftr-321	122	2	paper	paper	NOUN
ftr-321	122	3	will	will	AUX
ftr-321	122	4	focus	focus	VERB
ftr-321	122	5	on	on	ADP
ftr-321	122	6	some	some	DET
ftr-321	122	7	provisions	provision	NOUN
ftr-321	122	8	of	of	ADP
ftr-321	122	9	the	the	DET
ftr-321	122	10	proposal	proposal	NOUN
ftr-321	122	11	that	that	PRON
ftr-321	122	12	are	be	AUX
ftr-321	122	13	relevant	relevant	ADJ
ftr-321	122	14	for	for	ADP
ftr-321	122	15	companies	company	NOUN
ftr-321	122	16	that	that	PRON
ftr-321	122	17	are	be	AUX
ftr-321	122	18	tax	tax	NOUN
ftr-321	122	19	residents	resident	NOUN
ftr-321	122	20	outside	outside	ADP
ftr-321	122	21	the	the	DET
ftr-321	122	22	european	european	PROPN
ftr-321	122	23	union	union	PROPN
ftr-321	122	24	or	or	CCONJ
ftr-321	122	25	for	for	ADP
ftr-321	122	26	commercial	commercial	ADJ
ftr-321	122	27	activities	activity	NOUN
ftr-321	122	28	carried	carry	VERB
ftr-321	122	29	outside	outside	ADP
ftr-321	122	30	the	the	DET
ftr-321	122	31	eu	eu	PROPN
ftr-321	122	32	,	,	PUNCT
ftr-321	122	33	and	and	CCONJ
ftr-321	122	34	for	for	ADP
ftr-321	122	35	eu	eu	PROPN
ftr-321	122	36	resident	resident	ADJ
ftr-321	122	37	companies	company	NOUN
ftr-321	122	38	that	that	PRON
ftr-321	122	39	operate	operate	VERB
ftr-321	122	40	in	in	ADP
ftr-321	122	41	third	third	ADJ
ftr-321	122	42	countries	country	NOUN
ftr-321	122	43	.	.	PUNCT
ftr-321	123	1	this	this	DET
ftr-321	123	2	paper	paper	NOUN
ftr-321	123	3	will	will	AUX
ftr-321	123	4	primarily	primarily	ADV
ftr-321	123	5	discuss	discuss	VERB
ftr-321	123	6	the	the	DET
ftr-321	123	7	territoriality	territoriality	NOUN
ftr-321	123	8	principle	principle	NOUN
ftr-321	123	9	,	,	PUNCT
ftr-321	123	10	on	on	ADP
ftr-321	123	11	which	which	PRON
ftr-321	123	12	the	the	DET
ftr-321	123	13	ccctb	ccctb	NOUN
ftr-321	123	14	concept	concept	NOUN
ftr-321	123	15	is	be	AUX
ftr-321	123	16	based	base	VERB
ftr-321	123	17	,	,	PUNCT
ftr-321	123	18	and	and	CCONJ
ftr-321	123	19	its	its	PRON
ftr-321	123	20	legal	legal	ADJ
ftr-321	123	21	technical	technical	ADJ
ftr-321	123	22	structure	structure	NOUN
ftr-321	123	23	.	.	PUNCT
ftr-321	124	1	however	however	ADV
ftr-321	124	2	,	,	PUNCT
ftr-321	124	3	this	this	DET
ftr-321	124	4	paper	paper	NOUN
ftr-321	124	5	will	will	AUX
ftr-321	124	6	not	not	PART
ftr-321	124	7	discuss	discuss	VERB
ftr-321	124	8	other	other	ADJ
ftr-321	124	9	provisions	provision	NOUN
ftr-321	124	10	of	of	ADP
ftr-321	124	11	the	the	DET
ftr-321	124	12	proposal	proposal	NOUN
ftr-321	124	13	,	,	PUNCT
ftr-321	124	14	even	even	ADV
ftr-321	124	15	if	if	SCONJ
ftr-321	124	16	those	those	PRON
ftr-321	124	17	should	should	AUX
ftr-321	124	18	specifically	specifically	ADV
ftr-321	124	19	address	address	VERB
ftr-321	124	20	thirdcountry	thirdcountry	NOUN
ftr-321	124	21	scenarios	scenario	NOUN
ftr-321	124	22	,	,	PUNCT
ftr-321	124	23	such	such	ADJ
ftr-321	124	24	as	as	ADP
ftr-321	124	25	those	those	PRON
ftr-321	124	26	concerning	concern	VERB
ftr-321	124	27	deductibility	deductibility	NOUN
ftr-321	124	28	of	of	ADP
ftr-321	124	29	donations	donation	NOUN
ftr-321	124	30	,	,	PUNCT
ftr-321	124	31	15	15	NUM
ftr-321	124	32	the	the	DET
ftr-321	124	33	transfer	transfer	NOUN
ftr-321	124	34	of	of	ADP
ftr-321	124	35	assets	asset	NOUN
ftr-321	124	36	,	,	PUNCT
ftr-321	124	37	16	16	NUM
ftr-321	124	38	or	or	CCONJ
ftr-321	124	39	deductibility	deductibility	NOUN
ftr-321	124	40	of	of	ADP
ftr-321	124	41	interest	interest	NOUN
ftr-321	124	42	.	.	PUNCT
ftr-321	125	1	17	17	NUM
ftr-321	125	2	ii	ii	NOUN
ftr-321	125	3	.	.	PUNCT
ftr-321	126	1	achievement	achievement	NOUN
ftr-321	126	2	of	of	ADP
ftr-321	126	3	the	the	DET
ftr-321	126	4	territoriality	territoriality	NOUN
ftr-321	126	5	principle	principle	PROPN
ftr-321	126	6	a.	a.	PROPN
ftr-321	126	7	comprehensive	comprehensive	PROPN
ftr-321	126	8	taxation	taxation	NOUN
ftr-321	126	9	of	of	ADP
ftr-321	126	10	resident	resident	ADJ
ftr-321	126	11	companies	company	NOUN
ftr-321	126	12	at	at	ADP
ftr-321	126	13	least	least	ADJ
ftr-321	126	14	at	at	ADP
ftr-321	126	15	first	first	ADJ
ftr-321	126	16	sight	sight	NOUN
ftr-321	126	17	,	,	PUNCT
ftr-321	126	18	the	the	DET
ftr-321	126	19	provisions	provision	NOUN
ftr-321	126	20	of	of	ADP
ftr-321	126	21	the	the	DET
ftr-321	126	22	ccctb	ccctb	NOUN
ftr-321	126	23	proposal	proposal	NOUN
ftr-321	126	24	distinguish	distinguish	VERB
ftr-321	126	25	between	between	ADP
ftr-321	126	26	worldwide	worldwide	ADJ
ftr-321	126	27	taxation	taxation	NOUN
ftr-321	126	28	and	and	CCONJ
ftr-321	126	29	purely	purely	ADV
ftr-321	126	30	territorial	territorial	ADJ
ftr-321	126	31	taxation	taxation	NOUN
ftr-321	126	32	.	.	PUNCT
ftr-321	127	1	pursuant	pursuant	ADJ
ftr-321	127	2	to	to	ADP
ftr-321	127	3	article	article	NOUN
ftr-321	127	4	6(6	6(6	NUM
ftr-321	127	5	)	)	PUNCT
ftr-321	127	6	of	of	ADP
ftr-321	127	7	the	the	DET
ftr-321	127	8	proposal	proposal	NOUN
ftr-321	127	9	of	of	ADP
ftr-321	127	10	the	the	DET
ftr-321	127	11	commission	commission	PROPN
ftr-321	127	12	,	,	PUNCT
ftr-321	127	13	―[a	―[a	PROPN
ftr-321	127	14	]	]	PUNCT
ftr-321	127	15	company	company	NOUN
ftr-321	127	16	resident	resident	NOUN
ftr-321	127	17	in	in	ADP
ftr-321	127	18	a	a	DET
ftr-321	127	19	member	member	NOUN
ftr-321	127	20	state	state	NOUN
ftr-321	127	21	that	that	PRON
ftr-321	127	22	opts	opt	VERB
ftr-321	127	23	for	for	ADP
ftr-321	127	24	the	the	DET
ftr-321	127	25	system	system	NOUN
ftr-321	127	26	provided	provide	VERB
ftr-321	127	27	for	for	ADP
ftr-321	127	28	by	by	ADP
ftr-321	127	29	this	this	DET
ftr-321	127	30	directive	directive	NOUN
ftr-321	127	31	shall	shall	AUX
ftr-321	127	32	be	be	AUX
ftr-321	127	33	subject	subject	ADJ
ftr-321	127	34	to	to	ADP
ftr-321	127	35	corporate	corporate	ADJ
ftr-321	127	36	tax	tax	NOUN
ftr-321	127	37	under	under	ADP
ftr-321	127	38	that	that	DET
ftr-321	127	39	system	system	NOUN
ftr-321	127	40	on	on	ADP
ftr-321	127	41	all	all	DET
ftr-321	127	42	income	income	NOUN
ftr-321	127	43	derived	derive	VERB
ftr-321	127	44	from	from	ADP
ftr-321	127	45	any	any	DET
ftr-321	127	46	source	source	NOUN
ftr-321	127	47	,	,	PUNCT
ftr-321	127	48	whether	whether	SCONJ
ftr-321	127	49	inside	inside	ADP
ftr-321	127	50	or	or	CCONJ
ftr-321	127	51	outside	outside	ADP
ftr-321	127	52	its	its	PRON
ftr-321	127	53	member	member	NOUN
ftr-321	127	54	state	state	NOUN
ftr-321	127	55	of	of	ADP
ftr-321	127	56	residence.‖	residence.‖	NOUN
ftr-321	127	57	on	on	ADP
ftr-321	127	58	the	the	DET
ftr-321	127	59	other	other	ADJ
ftr-321	127	60	hand	hand	NOUN
ftr-321	127	61	,	,	PUNCT
ftr-321	127	62	article	article	NOUN
ftr-321	127	63	6(7	6(7	NUM
ftr-321	127	64	)	)	PUNCT
ftr-321	127	65	provides	provide	VERB
ftr-321	127	66	that	that	DET
ftr-321	127	67	―[a	―[a	NOUN
ftr-321	127	68	]	]	PUNCT
ftr-321	127	69	company	company	NOUN
ftr-321	127	70	resident	resident	NOUN
ftr-321	127	71	in	in	ADP
ftr-321	127	72	a	a	DET
ftr-321	127	73	third	third	ADJ
ftr-321	127	74	country	country	NOUN
ftr-321	127	75	that	that	PRON
ftr-321	127	76	opts	opt	VERB
ftr-321	127	77	for	for	ADP
ftr-321	127	78	the	the	DET
ftr-321	127	79	system	system	NOUN
ftr-321	127	80	provided	provide	VERB
ftr-321	127	81	for	for	ADP
ftr-321	127	82	by	by	ADP
ftr-321	127	83	this	this	DET
ftr-321	127	84	directive	directive	NOUN
ftr-321	127	85	shall	shall	AUX
ftr-321	127	86	be	be	AUX
ftr-321	127	87	subject	subject	ADJ
ftr-321	127	88	to	to	ADP
ftr-321	127	89	corporate	corporate	ADJ
ftr-321	127	90	tax	tax	NOUN
ftr-321	127	91	under	under	ADP
ftr-321	127	92	that	that	DET
ftr-321	127	93	system	system	NOUN
ftr-321	127	94	on	on	ADP
ftr-321	127	95	all	all	DET
ftr-321	127	96	income	income	NOUN
ftr-321	127	97	from	from	ADP
ftr-321	127	98	an	an	DET
ftr-321	127	99	activity	activity	NOUN
ftr-321	127	100	carried	carry	VERB
ftr-321	127	101	on	on	ADP
ftr-321	127	102	through	through	ADP
ftr-321	127	103	a	a	DET
ftr-321	127	104	permanent	permanent	ADJ
ftr-321	127	105	establishment	establishment	NOUN
ftr-321	127	106	in	in	ADP
ftr-321	127	107	a	a	DET
ftr-321	127	108	member	member	NOUN
ftr-321	127	109	state.‖	state.‖	VERB
ftr-321	128	1	the	the	DET
ftr-321	128	2	directive	directive	NOUN
ftr-321	128	3	shall	shall	AUX
ftr-321	128	4	hence	hence	ADV
ftr-321	128	5	be	be	AUX
ftr-321	128	6	applicable	applicable	ADJ
ftr-321	128	7	to	to	ADP
ftr-321	128	8	companies	company	NOUN
ftr-321	128	9	that	that	PRON
ftr-321	128	10	are	be	AUX
ftr-321	128	11	resident	resident	ADJ
ftr-321	128	12	both	both	CCONJ
ftr-321	128	13	inside	inside	ADP
ftr-321	128	14	and	and	CCONJ
ftr-321	128	15	outside	outside	ADP
ftr-321	128	16	the	the	DET
ftr-321	128	17	european	european	PROPN
ftr-321	128	18	union	union	PROPN
ftr-321	128	19	.	.	PUNCT
ftr-321	129	1	article	article	NOUN
ftr-321	129	2	2	2	NUM
ftr-321	129	3	of	of	ADP
ftr-321	129	4	the	the	DET
ftr-321	129	5	proposal	proposal	NOUN
ftr-321	129	6	distinguishes	distinguish	VERB
ftr-321	129	7	between	between	ADP
ftr-321	129	8	―companies	―companie	NOUN
ftr-321	129	9	established	establish	VERB
ftr-321	129	10	under	under	ADP
ftr-321	129	11	the	the	DET
ftr-321	129	12	laws	law	NOUN
ftr-321	129	13	of	of	ADP
ftr-321	129	14	a	a	DET
ftr-321	129	15	member	member	NOUN
ftr-321	129	16	state‖	state‖	PROPN
ftr-321	129	17	and	and	CCONJ
ftr-321	129	18	―companies	―companie	NOUN
ftr-321	129	19	established	establish	VERB
ftr-321	129	20	under	under	ADP
ftr-321	129	21	the	the	DET
ftr-321	129	22	laws	law	NOUN
ftr-321	129	23	of	of	ADP
ftr-321	129	24	a	a	DET
ftr-321	129	25	third	third	ADJ
ftr-321	129	26	country.‖	country.‖	NOUN
ftr-321	129	27	the	the	DET
ftr-321	129	28	first	first	ADJ
ftr-321	129	29	group	group	NOUN
ftr-321	129	30	is	be	AUX
ftr-321	129	31	subject	subject	ADJ
ftr-321	129	32	to	to	ADP
ftr-321	129	33	a	a	DET
ftr-321	129	34	―list	―list	ADV
ftr-321	129	35	system‖	system‖	ADJ
ftr-321	129	36	primarily	primarily	ADV
ftr-321	129	37	known	know	VERB
ftr-321	129	38	from	from	ADP
ftr-321	129	39	15	15	NUM
ftr-321	129	40	.	.	PUNCT
ftr-321	130	1	ccctb	ccctb	NOUN
ftr-321	130	2	proposal	proposal	NOUN
ftr-321	130	3	,	,	PUNCT
ftr-321	130	4	supra	supra	PROPN
ftr-321	130	5	note	note	NOUN
ftr-321	130	6	1	1	NUM
ftr-321	130	7	,	,	PUNCT
ftr-321	130	8	art	art	NOUN
ftr-321	130	9	.	.	PUNCT
ftr-321	131	1	12	12	NUM
ftr-321	131	2	,	,	PUNCT
ftr-321	131	3	16	16	NUM
ftr-321	131	4	.	.	X
ftr-321	132	1	16	16	NUM
ftr-321	132	2	.	.	PUNCT
ftr-321	133	1	ccctb	ccctb	NOUN
ftr-321	133	2	proposal	proposal	NOUN
ftr-321	133	3	,	,	PUNCT
ftr-321	133	4	supra	supra	PROPN
ftr-321	133	5	note	note	NOUN
ftr-321	133	6	1	1	NUM
ftr-321	133	7	,	,	PUNCT
ftr-321	133	8	art	art	NOUN
ftr-321	133	9	.	.	PUNCT
ftr-321	134	1	31	31	NUM
ftr-321	134	2	.	.	X
ftr-321	135	1	17	17	NUM
ftr-321	135	2	.	.	PUNCT
ftr-321	135	3	ccctb	ccctb	NOUN
ftr-321	135	4	proposal	proposal	NOUN
ftr-321	135	5	,	,	PUNCT
ftr-321	135	6	supra	supra	PROPN
ftr-321	135	7	note	note	NOUN
ftr-321	135	8	1	1	NUM
ftr-321	135	9	,	,	PUNCT
ftr-321	135	10	art	art	NOUN
ftr-321	135	11	.	.	PUNCT
ftr-321	136	1	81	81	NUM
ftr-321	136	2	.	.	PUNCT
ftr-321	137	1	according	accord	VERB
ftr-321	137	2	to	to	ADP
ftr-321	137	3	the	the	DET
ftr-321	137	4	compromise	compromise	NOUN
ftr-321	137	5	proposal	proposal	NOUN
ftr-321	137	6	of	of	ADP
ftr-321	137	7	the	the	DET
ftr-321	137	8	danish	danish	ADJ
ftr-321	137	9	presidency	presidency	NOUN
ftr-321	137	10	,	,	PUNCT
ftr-321	137	11	this	this	DET
ftr-321	137	12	article	article	NOUN
ftr-321	137	13	should	should	AUX
ftr-321	137	14	be	be	AUX
ftr-321	137	15	deleted	delete	VERB
ftr-321	137	16	and	and	CCONJ
ftr-321	137	17	replaced	replace	VERB
ftr-321	137	18	by	by	ADP
ftr-321	137	19	an	an	DET
ftr-321	137	20	―interest	―inter	ADJ
ftr-321	137	21	limitation	limitation	NOUN
ftr-321	137	22	rule.‖	rule.‖	NOUN
ftr-321	137	23	presidency	presidency	NOUN
ftr-321	137	24	note	note	NOUN
ftr-321	137	25	,	,	PUNCT
ftr-321	137	26	supra	supra	PROPN
ftr-321	137	27	note	note	PROPN
ftr-321	137	28	11	11	NUM
ftr-321	137	29	,	,	PUNCT
ftr-321	137	30	art	art	NOUN
ftr-321	137	31	.	.	PUNCT
ftr-321	138	1	14a	14a	NOUN
ftr-321	138	2	.	.	PUNCT
ftr-321	138	3	2012	2012	NUM
ftr-321	138	4	]	]	PUNCT
ftr-321	138	5	eu	eu	PROPN
ftr-321	138	6	ccctb	ccctb	NOUN
ftr-321	138	7	proposal	proposal	NOUN
ftr-321	138	8	311	311	NUM
ftr-321	138	9	other	other	ADJ
ftr-321	138	10	directives	directive	NOUN
ftr-321	138	11	in	in	ADP
ftr-321	138	12	the	the	DET
ftr-321	138	13	area	area	NOUN
ftr-321	138	14	of	of	ADP
ftr-321	138	15	taxation	taxation	NOUN
ftr-321	138	16	.	.	PUNCT
ftr-321	139	1	18	18	NUM
ftr-321	139	2	a	a	DET
ftr-321	139	3	company	company	NOUN
ftr-321	139	4	established	establish	VERB
ftr-321	139	5	under	under	ADP
ftr-321	139	6	the	the	DET
ftr-321	139	7	laws	law	NOUN
ftr-321	139	8	of	of	ADP
ftr-321	139	9	a	a	DET
ftr-321	139	10	member	member	NOUN
ftr-321	139	11	state	state	NOUN
ftr-321	139	12	is	be	AUX
ftr-321	139	13	subject	subject	ADJ
ftr-321	139	14	to	to	ADP
ftr-321	139	15	the	the	DET
ftr-321	139	16	directive	directive	NOUN
ftr-321	139	17	if	if	SCONJ
ftr-321	139	18	it	it	PRON
ftr-321	139	19	takes	take	VERB
ftr-321	139	20	one	one	NUM
ftr-321	139	21	of	of	ADP
ftr-321	139	22	the	the	DET
ftr-321	139	23	forms	form	NOUN
ftr-321	139	24	listed	list	VERB
ftr-321	139	25	in	in	ADP
ftr-321	139	26	annex	annex	NOUN
ftr-321	139	27	i	i	PRON
ftr-321	139	28	and	and	CCONJ
ftr-321	139	29	is	be	AUX
ftr-321	139	30	subject	subject	ADJ
ftr-321	139	31	to	to	ADP
ftr-321	139	32	one	one	NUM
ftr-321	139	33	of	of	ADP
ftr-321	139	34	the	the	DET
ftr-321	139	35	corporate	corporate	ADJ
ftr-321	139	36	taxes	taxis	NOUN
ftr-321	139	37	listed	list	VERB
ftr-321	139	38	in	in	ADP
ftr-321	139	39	annex	annex	NOUN
ftr-321	139	40	ii	ii	NOUN
ftr-321	139	41	or	or	CCONJ
ftr-321	139	42	to	to	ADP
ftr-321	139	43	a	a	DET
ftr-321	139	44	similar	similar	ADJ
ftr-321	139	45	tax	tax	NOUN
ftr-321	139	46	subsequently	subsequently	ADV
ftr-321	139	47	introduced	introduce	VERB
ftr-321	139	48	.	.	PUNCT
ftr-321	140	1	however	however	ADV
ftr-321	140	2	,	,	PUNCT
ftr-321	140	3	annex	annex	VERB
ftr-321	140	4	ii	ii	NOUN
ftr-321	140	5	treats	treat	VERB
ftr-321	140	6	the	the	DET
ftr-321	140	7	companies	company	NOUN
ftr-321	140	8	rather	rather	ADV
ftr-321	140	9	differently	differently	ADV
ftr-321	140	10	.	.	PUNCT
ftr-321	141	1	the	the	DET
ftr-321	141	2	list	list	NOUN
ftr-321	141	3	of	of	ADP
ftr-321	141	4	legal	legal	ADJ
ftr-321	141	5	forms	form	NOUN
ftr-321	141	6	is	be	AUX
ftr-321	141	7	exhaustive	exhaustive	ADJ
ftr-321	141	8	for	for	ADP
ftr-321	141	9	some	some	DET
ftr-321	141	10	states	state	NOUN
ftr-321	141	11	.	.	PUNCT
ftr-321	142	1	in	in	ADP
ftr-321	142	2	other	other	ADJ
ftr-321	142	3	cases	case	NOUN
ftr-321	142	4	,	,	PUNCT
ftr-321	142	5	there	there	PRON
ftr-321	142	6	is	be	VERB
ftr-321	142	7	a	a	DET
ftr-321	142	8	general	general	ADJ
ftr-321	142	9	clause	clause	NOUN
ftr-321	142	10	,	,	PUNCT
ftr-321	142	11	for	for	ADP
ftr-321	142	12	example	example	NOUN
ftr-321	142	13	,	,	PUNCT
ftr-321	142	14	for	for	SCONJ
ftr-321	142	15	―other	―other	ADV
ftr-321	142	16	companies	company	NOUN
ftr-321	142	17	constituted	constitute	VERB
ftr-321	142	18	under	under	ADP
ftr-321	142	19	french	french	ADJ
ftr-321	142	20	law	law	NOUN
ftr-321	142	21	subject	subject	ADJ
ftr-321	142	22	to	to	ADP
ftr-321	142	23	the	the	DET
ftr-321	142	24	french	french	ADJ
ftr-321	142	25	corporate	corporate	ADJ
ftr-321	142	26	tax.‖	tax.‖	NOUN
ftr-321	142	27	19	19	NUM
ftr-321	142	28	while	while	SCONJ
ftr-321	142	29	the	the	DET
ftr-321	142	30	list	list	NOUN
ftr-321	142	31	of	of	ADP
ftr-321	142	32	companies	company	NOUN
ftr-321	142	33	,	,	PUNCT
ftr-321	142	34	albeit	albeit	SCONJ
ftr-321	142	35	different	different	ADJ
ftr-321	142	36	for	for	ADP
ftr-321	142	37	each	each	DET
ftr-321	142	38	member	member	NOUN
ftr-321	142	39	state	state	NOUN
ftr-321	142	40	,	,	PUNCT
ftr-321	142	41	eventually	eventually	ADV
ftr-321	142	42	seems	seem	VERB
ftr-321	142	43	to	to	PART
ftr-321	142	44	be	be	AUX
ftr-321	142	45	exhaustive	exhaustive	ADJ
ftr-321	142	46	,	,	PUNCT
ftr-321	142	47	there	there	PRON
ftr-321	142	48	is	be	VERB
ftr-321	142	49	a	a	DET
ftr-321	142	50	general	general	ADJ
ftr-321	142	51	clause	clause	NOUN
ftr-321	142	52	for	for	ADP
ftr-321	142	53	corporate	corporate	ADJ
ftr-321	142	54	taxes	taxis	NOUN
ftr-321	142	55	which	which	PRON
ftr-321	142	56	provides	provide	VERB
ftr-321	142	57	that	that	SCONJ
ftr-321	142	58	not	not	PART
ftr-321	142	59	only	only	ADV
ftr-321	142	60	the	the	DET
ftr-321	142	61	corporate	corporate	ADJ
ftr-321	142	62	taxes	taxis	NOUN
ftr-321	142	63	listed	list	VERB
ftr-321	142	64	in	in	ADP
ftr-321	142	65	annex	annex	PROPN
ftr-321	142	66	ii	ii	NOUN
ftr-321	142	67	,	,	PUNCT
ftr-321	142	68	but	but	CCONJ
ftr-321	142	69	also	also	ADV
ftr-321	142	70	similar	similar	ADJ
ftr-321	142	71	taxes	taxis	NOUN
ftr-321	142	72	subsequently	subsequently	ADV
ftr-321	142	73	introduced	introduce	VERB
ftr-321	142	74	are	be	AUX
ftr-321	142	75	eligible	eligible	ADJ
ftr-321	142	76	.	.	PUNCT
ftr-321	143	1	such	such	DET
ftr-321	143	2	a	a	DET
ftr-321	143	3	comparability	comparability	NOUN
ftr-321	143	4	test	test	NOUN
ftr-321	143	5	is	be	AUX
ftr-321	143	6	known	know	VERB
ftr-321	143	7	from	from	ADP
ftr-321	143	8	article	article	NOUN
ftr-321	143	9	2(4	2(4	NUM
ftr-321	143	10	)	)	PUNCT
ftr-321	143	11	of	of	ADP
ftr-321	143	12	the	the	DET
ftr-321	143	13	organization	organization	NOUN
ftr-321	143	14	for	for	ADP
ftr-321	143	15	economic	economic	ADJ
ftr-321	143	16	corporation	corporation	NOUN
ftr-321	143	17	and	and	CCONJ
ftr-321	143	18	development	development	NOUN
ftr-321	143	19	model	model	PROPN
ftr-321	143	20	convention	convention	PROPN
ftr-321	143	21	(	(	PUNCT
ftr-321	143	22	―oecd	―oecd	NOUN
ftr-321	143	23	-	-	PUNCT
ftr-321	143	24	mc‖	mc‖	VERB
ftr-321	143	25	)	)	PUNCT
ftr-321	143	26	20	20	NUM
ftr-321	143	27	or	or	CCONJ
ftr-321	143	28	article	article	NOUN
ftr-321	143	29	3(a)(iii	3(a)(iii	NUM
ftr-321	143	30	)	)	PUNCT
ftr-321	143	31	of	of	ADP
ftr-321	143	32	the	the	DET
ftr-321	143	33	interest	interest	NOUN
ftr-321	143	34	and	and	CCONJ
ftr-321	143	35	royalties	royalty	NOUN
ftr-321	143	36	directive	directive	NOUN
ftr-321	143	37	.	.	PUNCT
ftr-321	144	1	21	21	NUM
ftr-321	145	1	while	while	SCONJ
ftr-321	145	2	the	the	DET
ftr-321	145	3	provisions	provision	NOUN
ftr-321	145	4	of	of	ADP
ftr-321	145	5	the	the	DET
ftr-321	145	6	oecd	oecd	PROPN
ftr-321	145	7	-	-	PUNCT
ftr-321	145	8	mc	mc	PROPN
ftr-321	145	9	and	and	CCONJ
ftr-321	145	10	those	those	PRON
ftr-321	145	11	of	of	ADP
ftr-321	145	12	the	the	DET
ftr-321	145	13	interest	interest	NOUN
ftr-321	145	14	and	and	CCONJ
ftr-321	145	15	royalties	royalty	NOUN
ftr-321	145	16	directive	directive	NOUN
ftr-321	145	17	are	be	AUX
ftr-321	145	18	largely	largely	ADV
ftr-321	145	19	consistent	consistent	ADJ
ftr-321	145	20	,	,	PUNCT
ftr-321	145	21	the	the	DET
ftr-321	145	22	authors	author	NOUN
ftr-321	145	23	of	of	ADP
ftr-321	145	24	the	the	DET
ftr-321	145	25	ccctb	ccctb	NOUN
ftr-321	145	26	proposal	proposal	NOUN
ftr-321	145	27	have	have	AUX
ftr-321	145	28	used	use	VERB
ftr-321	145	29	an	an	DET
ftr-321	145	30	entirely	entirely	ADV
ftr-321	145	31	different	different	ADJ
ftr-321	145	32	language	language	NOUN
ftr-321	145	33	in	in	ADP
ftr-321	145	34	article	article	NOUN
ftr-321	145	35	2(1)(b	2(1)(b	NUM
ftr-321	145	36	)	)	PUNCT
ftr-321	145	37	.	.	PUNCT
ftr-321	146	1	this	this	PRON
ftr-321	146	2	is	be	AUX
ftr-321	146	3	an	an	DET
ftr-321	146	4	unsuitable	unsuitable	ADJ
ftr-321	146	5	approach	approach	NOUN
ftr-321	146	6	because	because	SCONJ
ftr-321	146	7	the	the	DET
ftr-321	146	8	objective	objective	NOUN
ftr-321	146	9	of	of	ADP
ftr-321	146	10	those	those	DET
ftr-321	146	11	regulations	regulation	NOUN
ftr-321	146	12	seems	seem	VERB
ftr-321	146	13	to	to	PART
ftr-321	146	14	be	be	AUX
ftr-321	146	15	the	the	DET
ftr-321	146	16	same	same	ADJ
ftr-321	146	17	in	in	ADP
ftr-321	146	18	all	all	DET
ftr-321	146	19	these	these	DET
ftr-321	146	20	cases	case	NOUN
ftr-321	146	21	.	.	PUNCT
ftr-321	147	1	different	different	ADJ
ftr-321	147	2	language	language	NOUN
ftr-321	147	3	will	will	AUX
ftr-321	147	4	lead	lead	VERB
ftr-321	147	5	to	to	ADP
ftr-321	147	6	the	the	DET
ftr-321	147	7	risk	risk	NOUN
ftr-321	147	8	of	of	ADP
ftr-321	147	9	legal	legal	ADJ
ftr-321	147	10	practice	practice	NOUN
ftr-321	147	11	inferring	infer	VERB
ftr-321	147	12	a	a	DET
ftr-321	147	13	divergent	divergent	ADJ
ftr-321	147	14	content	content	NOUN
ftr-321	147	15	.	.	PUNCT
ftr-321	148	1	in	in	ADP
ftr-321	148	2	addition	addition	NOUN
ftr-321	148	3	,	,	PUNCT
ftr-321	148	4	article	article	NOUN
ftr-321	148	5	2(3	2(3	NUM
ftr-321	148	6	)	)	PUNCT
ftr-321	148	7	of	of	ADP
ftr-321	148	8	the	the	DET
ftr-321	148	9	proposal	proposal	NOUN
ftr-321	148	10	provides	provide	VERB
ftr-321	148	11	that	that	SCONJ
ftr-321	148	12	the	the	DET
ftr-321	148	13	commission	commission	NOUN
ftr-321	148	14	may	may	AUX
ftr-321	148	15	adopt	adopt	VERB
ftr-321	148	16	delegated	delegate	VERB
ftr-321	148	17	acts	act	NOUN
ftr-321	148	18	―in	―in	NUM
ftr-321	148	19	order	order	NOUN
ftr-321	148	20	to	to	PART
ftr-321	148	21	amend	amend	VERB
ftr-321	148	22	annexes	annexe	NOUN
ftr-321	148	23	i	i	PRON
ftr-321	148	24	and	and	CCONJ
ftr-321	148	25	ii	ii	PROPN
ftr-321	148	26	18	18	NUM
ftr-321	148	27	.	.	PUNCT
ftr-321	149	1	council	council	NOUN
ftr-321	149	2	directive	directive	NOUN
ftr-321	149	3	2011/96	2011/96	NUM
ftr-321	149	4	/	/	SYM
ftr-321	149	5	eu	eu	PROPN
ftr-321	149	6	of	of	ADP
ftr-321	149	7	30	30	NUM
ftr-321	149	8	november	november	PROPN
ftr-321	149	9	2011	2011	NUM
ftr-321	149	10	on	on	ADP
ftr-321	149	11	the	the	DET
ftr-321	149	12	common	common	ADJ
ftr-321	149	13	system	system	NOUN
ftr-321	149	14	of	of	ADP
ftr-321	149	15	taxation	taxation	NOUN
ftr-321	149	16	applicable	applicable	ADJ
ftr-321	149	17	in	in	ADP
ftr-321	149	18	case	case	NOUN
ftr-321	149	19	of	of	ADP
ftr-321	149	20	parent	parent	NOUN
ftr-321	149	21	companies	company	NOUN
ftr-321	149	22	and	and	CCONJ
ftr-321	149	23	subsidiaries	subsidiary	NOUN
ftr-321	149	24	of	of	ADP
ftr-321	149	25	different	different	ADJ
ftr-321	149	26	member	member	NOUN
ftr-321	149	27	states	state	NOUN
ftr-321	149	28	,	,	PUNCT
ftr-321	149	29	annex	annex	VERB
ftr-321	149	30	i	i	PRON
ftr-321	149	31	,	,	PUNCT
ftr-321	149	32	2011	2011	NUM
ftr-321	149	33	o.j	o.j	PROPN
ftr-321	149	34	.	.	PUNCT
ftr-321	150	1	(	(	PUNCT
ftr-321	150	2	l	l	NOUN
ftr-321	150	3	345	345	NUM
ftr-321	150	4	)	)	PUNCT
ftr-321	150	5	8	8	NUM
ftr-321	151	1	[	[	X
ftr-321	151	2	hereinafter	hereinafter	NOUN
ftr-321	151	3	parentsubsidiary	parentsubsidiary	ADJ
ftr-321	151	4	directive	directive	NOUN
ftr-321	151	5	]	]	X
ftr-321	151	6	;	;	PUNCT
ftr-321	151	7	council	council	NOUN
ftr-321	151	8	directive	directive	NOUN
ftr-321	151	9	2003/49	2003/49	NUM
ftr-321	151	10	/	/	SYM
ftr-321	151	11	ec	ec	PROPN
ftr-321	151	12	of	of	ADP
ftr-321	151	13	3	3	NUM
ftr-321	151	14	june	june	PROPN
ftr-321	151	15	2003	2003	NUM
ftr-321	151	16	on	on	ADP
ftr-321	151	17	a	a	DET
ftr-321	151	18	common	common	ADJ
ftr-321	151	19	system	system	NOUN
ftr-321	151	20	of	of	ADP
ftr-321	151	21	taxation	taxation	NOUN
ftr-321	151	22	applicable	applicable	ADJ
ftr-321	151	23	to	to	ADP
ftr-321	151	24	interest	interest	NOUN
ftr-321	151	25	and	and	CCONJ
ftr-321	151	26	royalty	royalty	NOUN
ftr-321	151	27	payments	payment	NOUN
ftr-321	151	28	made	make	VERB
ftr-321	151	29	between	between	ADP
ftr-321	151	30	associated	associated	ADJ
ftr-321	151	31	companies	company	NOUN
ftr-321	151	32	of	of	ADP
ftr-321	151	33	different	different	ADJ
ftr-321	151	34	member	member	NOUN
ftr-321	151	35	states	state	NOUN
ftr-321	151	36	,	,	PUNCT
ftr-321	151	37	annex	annex	VERB
ftr-321	151	38	,	,	PUNCT
ftr-321	151	39	2003	2003	NUM
ftr-321	151	40	o.j	o.j	PROPN
ftr-321	151	41	.	.	PUNCT
ftr-321	151	42	(	(	PUNCT
ftr-321	151	43	l	l	NOUN
ftr-321	151	44	157	157	NUM
ftr-321	151	45	)	)	PUNCT
ftr-321	151	46	49	49	NUM
ftr-321	151	47	.	.	PUNCT
ftr-321	152	1	19	19	NUM
ftr-321	152	2	.	.	NOUN
ftr-321	152	3	ccctb	ccctb	NOUN
ftr-321	152	4	proposal	proposal	NOUN
ftr-321	152	5	,	,	PUNCT
ftr-321	152	6	supra	supra	PROPN
ftr-321	152	7	note	note	NOUN
ftr-321	152	8	1	1	NUM
ftr-321	152	9	,	,	PUNCT
ftr-321	152	10	annex	annex	VERB
ftr-321	152	11	i(k	i(k	PROPN
ftr-321	152	12	)	)	PUNCT
ftr-321	152	13	.	.	PUNCT
ftr-321	153	1	20	20	NUM
ftr-321	153	2	.	.	X
ftr-321	153	3	organisation	organisation	NOUN
ftr-321	153	4	for	for	ADP
ftr-321	153	5	economic	economic	ADJ
ftr-321	153	6	co	co	NOUN
ftr-321	153	7	-	-	NOUN
ftr-321	153	8	operation	operation	NOUN
ftr-321	153	9	and	and	CCONJ
ftr-321	153	10	development	development	NOUN
ftr-321	153	11	,	,	PUNCT
ftr-321	153	12	comm	comm	NOUN
ftr-321	153	13	.	.	PUNCT
ftr-321	154	1	on	on	ADP
ftr-321	154	2	fiscal	fiscal	ADJ
ftr-321	154	3	affairs	affair	NOUN
ftr-321	154	4	,	,	PUNCT
ftr-321	154	5	model	model	NOUN
ftr-321	154	6	tax	tax	NOUN
ftr-321	154	7	convention	convention	NOUN
ftr-321	154	8	on	on	ADP
ftr-321	154	9	income	income	NOUN
ftr-321	154	10	and	and	CCONJ
ftr-321	154	11	capital	capital	NOUN
ftr-321	154	12	,	,	PUNCT
ftr-321	154	13	art	art	NOUN
ftr-321	154	14	.	.	PUNCT
ftr-321	155	1	2	2	NUM
ftr-321	155	2	,	,	PUNCT
ftr-321	155	3	¶	¶	NOUN
ftr-321	155	4	4	4	NUM
ftr-321	155	5	(	(	PUNCT
ftr-321	155	6	updated	update	VERB
ftr-321	155	7	2010	2010	NUM
ftr-321	155	8	)	)	PUNCT
ftr-321	156	1	[	[	X
ftr-321	156	2	hereinafter	hereinafter	NOUN
ftr-321	156	3	oecd	oecd	PROPN
ftr-321	156	4	-	-	PUNCT
ftr-321	156	5	mc	mc	PROPN
ftr-321	156	6	]	]	PUNCT
ftr-321	156	7	.	.	PUNCT
ftr-321	157	1	accordingly	accordingly	ADV
ftr-321	157	2	,	,	PUNCT
ftr-321	157	3	the	the	DET
ftr-321	157	4	convention	convention	NOUN
ftr-321	157	5	shall	shall	AUX
ftr-321	157	6	apply	apply	VERB
ftr-321	157	7	―also	―also	PROPN
ftr-321	157	8	to	to	ADP
ftr-321	157	9	any	any	DET
ftr-321	157	10	identical	identical	ADJ
ftr-321	157	11	or	or	CCONJ
ftr-321	157	12	substantially	substantially	ADV
ftr-321	157	13	similar	similar	ADJ
ftr-321	157	14	taxes	taxis	NOUN
ftr-321	157	15	that	that	PRON
ftr-321	157	16	are	be	AUX
ftr-321	157	17	imposed	impose	VERB
ftr-321	157	18	after	after	ADP
ftr-321	157	19	the	the	DET
ftr-321	157	20	date	date	NOUN
ftr-321	157	21	of	of	ADP
ftr-321	157	22	signature	signature	NOUN
ftr-321	157	23	of	of	ADP
ftr-321	157	24	the	the	DET
ftr-321	157	25	convention	convention	NOUN
ftr-321	157	26	in	in	ADP
ftr-321	157	27	addition	addition	NOUN
ftr-321	157	28	to	to	ADP
ftr-321	157	29	,	,	PUNCT
ftr-321	157	30	or	or	CCONJ
ftr-321	157	31	in	in	ADP
ftr-321	157	32	place	place	NOUN
ftr-321	157	33	of	of	ADP
ftr-321	157	34	,	,	PUNCT
ftr-321	157	35	the	the	DET
ftr-321	157	36	existing	exist	VERB
ftr-321	157	37	taxes.‖	taxes.‖	NOUN
ftr-321	157	38	i	i	PRON
ftr-321	157	39	d.	d.	PROPN
ftr-321	157	40	21	21	NUM
ftr-321	157	41	.	.	PUNCT
ftr-321	158	1	council	council	NOUN
ftr-321	158	2	directive	directive	NOUN
ftr-321	158	3	2003/49	2003/49	NUM
ftr-321	158	4	/	/	SYM
ftr-321	158	5	ec	ec	PROPN
ftr-321	158	6	of	of	ADP
ftr-321	158	7	3	3	NUM
ftr-321	158	8	june	june	PROPN
ftr-321	158	9	2003	2003	NUM
ftr-321	158	10	on	on	ADP
ftr-321	158	11	a	a	DET
ftr-321	158	12	common	common	ADJ
ftr-321	158	13	system	system	NOUN
ftr-321	158	14	of	of	ADP
ftr-321	158	15	taxation	taxation	NOUN
ftr-321	158	16	applicable	applicable	ADJ
ftr-321	158	17	to	to	ADP
ftr-321	158	18	interest	interest	NOUN
ftr-321	158	19	and	and	CCONJ
ftr-321	158	20	royalty	royalty	NOUN
ftr-321	158	21	payments	payment	NOUN
ftr-321	158	22	made	make	VERB
ftr-321	158	23	between	between	ADP
ftr-321	158	24	associated	associated	ADJ
ftr-321	158	25	companies	company	NOUN
ftr-321	158	26	of	of	ADP
ftr-321	158	27	different	different	ADJ
ftr-321	158	28	member	member	NOUN
ftr-321	158	29	states	state	NOUN
ftr-321	158	30	,	,	PUNCT
ftr-321	158	31	art	art	NOUN
ftr-321	158	32	.	.	PUNCT
ftr-321	159	1	3(a)(iii	3(a)(iii	NUM
ftr-321	159	2	)	)	PUNCT
ftr-321	159	3	,	,	PUNCT
ftr-321	159	4	2003	2003	NUM
ftr-321	159	5	(	(	PUNCT
ftr-321	159	6	l	l	NOUN
ftr-321	159	7	157	157	NUM
ftr-321	159	8	)	)	PUNCT
ftr-321	159	9	51	51	NUM
ftr-321	159	10	(	(	PUNCT
ftr-321	159	11	stating	state	VERB
ftr-321	159	12	―to	―to	NOUN
ftr-321	159	13	one	one	NUM
ftr-321	159	14	of	of	ADP
ftr-321	159	15	the	the	DET
ftr-321	159	16	following	follow	VERB
ftr-321	159	17	taxes	taxis	NOUN
ftr-321	159	18	without	without	ADP
ftr-321	159	19	being	be	AUX
ftr-321	159	20	exempt	exempt	ADJ
ftr-321	159	21	,	,	PUNCT
ftr-321	159	22	or	or	CCONJ
ftr-321	159	23	to	to	ADP
ftr-321	159	24	a	a	DET
ftr-321	159	25	tax	tax	NOUN
ftr-321	159	26	which	which	PRON
ftr-321	159	27	is	be	AUX
ftr-321	159	28	identical	identical	ADJ
ftr-321	159	29	or	or	CCONJ
ftr-321	159	30	substantially	substantially	ADV
ftr-321	159	31	similar	similar	ADJ
ftr-321	159	32	and	and	CCONJ
ftr-321	159	33	which	which	PRON
ftr-321	159	34	is	be	AUX
ftr-321	159	35	imposed	impose	VERB
ftr-321	159	36	after	after	ADP
ftr-321	159	37	the	the	DET
ftr-321	159	38	date	date	NOUN
ftr-321	159	39	of	of	ADP
ftr-321	159	40	entry	entry	NOUN
ftr-321	159	41	into	into	ADP
ftr-321	159	42	force	force	NOUN
ftr-321	159	43	of	of	ADP
ftr-321	159	44	this	this	DET
ftr-321	159	45	directive	directive	NOUN
ftr-321	159	46	in	in	ADP
ftr-321	159	47	addition	addition	NOUN
ftr-321	159	48	to	to	ADP
ftr-321	159	49	,	,	PUNCT
ftr-321	159	50	or	or	CCONJ
ftr-321	159	51	in	in	ADP
ftr-321	159	52	place	place	NOUN
ftr-321	159	53	of	of	ADP
ftr-321	159	54	,	,	PUNCT
ftr-321	159	55	those	those	DET
ftr-321	159	56	existing	exist	VERB
ftr-321	159	57	taxes.‖	taxes.‖	NOUN
ftr-321	159	58	)	)	PUNCT
ftr-321	159	59	;	;	PUNCT
ftr-321	159	60	see	see	VERB
ftr-321	159	61	also	also	ADV
ftr-321	159	62	proposal	proposal	NOUN
ftr-321	159	63	for	for	ADP
ftr-321	159	64	a	a	DET
ftr-321	159	65	council	council	NOUN
ftr-321	159	66	directive	directive	NOUN
ftr-321	159	67	on	on	ADP
ftr-321	159	68	a	a	DET
ftr-321	159	69	common	common	ADJ
ftr-321	159	70	system	system	NOUN
ftr-321	159	71	of	of	ADP
ftr-321	159	72	taxation	taxation	NOUN
ftr-321	159	73	applicable	applicable	ADJ
ftr-321	159	74	to	to	ADP
ftr-321	159	75	interest	interest	NOUN
ftr-321	159	76	and	and	CCONJ
ftr-321	159	77	royalty	royalty	NOUN
ftr-321	159	78	payments	payment	NOUN
ftr-321	159	79	made	make	VERB
ftr-321	159	80	between	between	ADP
ftr-321	159	81	associated	associated	ADJ
ftr-321	159	82	companies	company	NOUN
ftr-321	159	83	of	of	ADP
ftr-321	159	84	different	different	ADJ
ftr-321	159	85	member	member	NOUN
ftr-321	159	86	states	state	NOUN
ftr-321	159	87	,	,	PUNCT
ftr-321	159	88	art	art	NOUN
ftr-321	159	89	.	.	PUNCT
ftr-321	160	1	2(c)(iii	2(c)(iii	NUM
ftr-321	160	2	)	)	PUNCT
ftr-321	160	3	,	,	PUNCT
ftr-321	160	4	com	com	NOUN
ftr-321	160	5	(	(	PUNCT
ftr-321	160	6	2011	2011	NUM
ftr-321	160	7	)	)	PUNCT
ftr-321	160	8	714	714	NUM
ftr-321	160	9	final	final	ADJ
ftr-321	160	10	(	(	PUNCT
ftr-321	160	11	nov	nov	PROPN
ftr-321	160	12	.	.	PROPN
ftr-321	160	13	11	11	NUM
ftr-321	160	14	,	,	PUNCT
ftr-321	160	15	2011	2011	NUM
ftr-321	160	16	)	)	PUNCT
ftr-321	161	1	[	[	X
ftr-321	161	2	hereinafter	hereinafter	NOUN
ftr-321	161	3	interest	interest	NOUN
ftr-321	161	4	and	and	CCONJ
ftr-321	161	5	royalties	royalty	NOUN
ftr-321	161	6	directive	directive	NOUN
ftr-321	161	7	]	]	PUNCT
ftr-321	161	8	.	.	PUNCT
ftr-321	162	1	312	312	NUM
ftr-321	162	2	florida	florida	PROPN
ftr-321	162	3	tax	tax	NOUN
ftr-321	162	4	review	review	NOUN
ftr-321	162	5	[	[	X
ftr-321	162	6	vol	vol	NOUN
ftr-321	162	7	.	.	PUNCT
ftr-321	162	8	13:6	13:6	NUM
ftr-321	162	9	to	to	PART
ftr-321	162	10	take	take	VERB
ftr-321	162	11	account	account	NOUN
ftr-321	162	12	of	of	ADP
ftr-321	162	13	changes	change	NOUN
ftr-321	162	14	to	to	ADP
ftr-321	162	15	the	the	DET
ftr-321	162	16	laws	law	NOUN
ftr-321	162	17	of	of	ADP
ftr-321	162	18	the	the	DET
ftr-321	162	19	member	member	NOUN
ftr-321	162	20	states	state	NOUN
ftr-321	162	21	concerning	concern	VERB
ftr-321	162	22	company	company	NOUN
ftr-321	162	23	forms	form	NOUN
ftr-321	162	24	and	and	CCONJ
ftr-321	162	25	corporate	corporate	ADJ
ftr-321	162	26	taxes.‖	taxes.‖	NOUN
ftr-321	162	27	pursuant	pursuant	NOUN
ftr-321	162	28	to	to	ADP
ftr-321	162	29	article	article	NOUN
ftr-321	162	30	127(1	127(1	NUM
ftr-321	162	31	)	)	PUNCT
ftr-321	162	32	of	of	ADP
ftr-321	162	33	the	the	DET
ftr-321	162	34	proposal	proposal	NOUN
ftr-321	162	35	,	,	PUNCT
ftr-321	162	36	the	the	DET
ftr-321	162	37	power	power	NOUN
ftr-321	162	38	to	to	PART
ftr-321	162	39	adopt	adopt	VERB
ftr-321	162	40	delegated	delegate	VERB
ftr-321	162	41	acts	act	NOUN
ftr-321	162	42	shall	shall	AUX
ftr-321	162	43	be	be	AUX
ftr-321	162	44	conferred	confer	VERB
ftr-321	162	45	on	on	ADP
ftr-321	162	46	the	the	DET
ftr-321	162	47	commission	commission	NOUN
ftr-321	162	48	for	for	ADP
ftr-321	162	49	an	an	DET
ftr-321	162	50	indeterminate	indeterminate	ADJ
ftr-321	162	51	period	period	NOUN
ftr-321	162	52	of	of	ADP
ftr-321	162	53	time	time	NOUN
ftr-321	162	54	.	.	PUNCT
ftr-321	163	1	pursuant	pursuant	ADJ
ftr-321	163	2	to	to	ADP
ftr-321	163	3	article	article	NOUN
ftr-321	163	4	128(1	128(1	NUM
ftr-321	163	5	)	)	PUNCT
ftr-321	163	6	,	,	PUNCT
ftr-321	163	7	the	the	DET
ftr-321	163	8	delegation	delegation	NOUN
ftr-321	163	9	of	of	ADP
ftr-321	163	10	powers	power	NOUN
ftr-321	163	11	may	may	AUX
ftr-321	163	12	be	be	AUX
ftr-321	163	13	revoked	revoke	VERB
ftr-321	163	14	at	at	ADP
ftr-321	163	15	any	any	DET
ftr-321	163	16	time	time	NOUN
ftr-321	163	17	by	by	ADP
ftr-321	163	18	the	the	DET
ftr-321	163	19	council	council	NOUN
ftr-321	163	20	.	.	PUNCT
ftr-321	164	1	furthermore	furthermore	ADV
ftr-321	164	2	,	,	PUNCT
ftr-321	164	3	pursuant	pursuant	ADJ
ftr-321	164	4	to	to	ADP
ftr-321	164	5	article	article	NOUN
ftr-321	164	6	129(1	129(1	NUM
ftr-321	164	7	)	)	PUNCT
ftr-321	164	8	,	,	PUNCT
ftr-321	164	9	the	the	DET
ftr-321	164	10	council	council	NOUN
ftr-321	164	11	may	may	AUX
ftr-321	164	12	object	object	VERB
ftr-321	164	13	to	to	ADP
ftr-321	164	14	a	a	DET
ftr-321	164	15	delegated	delegate	VERB
ftr-321	164	16	act	act	NOUN
ftr-321	164	17	within	within	ADP
ftr-321	164	18	a	a	DET
ftr-321	164	19	period	period	NOUN
ftr-321	164	20	of	of	ADP
ftr-321	164	21	three	three	NUM
ftr-321	164	22	months	month	NOUN
ftr-321	164	23	from	from	ADP
ftr-321	164	24	the	the	DET
ftr-321	164	25	date	date	NOUN
ftr-321	164	26	of	of	ADP
ftr-321	164	27	notification	notification	NOUN
ftr-321	164	28	.	.	PUNCT
ftr-321	165	1	if	if	SCONJ
ftr-321	165	2	,	,	PUNCT
ftr-321	165	3	on	on	ADP
ftr-321	165	4	the	the	DET
ftr-321	165	5	expiry	expiry	NOUN
ftr-321	165	6	of	of	ADP
ftr-321	165	7	this	this	DET
ftr-321	165	8	period	period	NOUN
ftr-321	165	9	,	,	PUNCT
ftr-321	165	10	the	the	DET
ftr-321	165	11	council	council	NOUN
ftr-321	165	12	has	have	AUX
ftr-321	165	13	not	not	PART
ftr-321	165	14	objected	object	VERB
ftr-321	165	15	to	to	ADP
ftr-321	165	16	the	the	DET
ftr-321	165	17	delegated	delegate	VERB
ftr-321	165	18	act	act	NOUN
ftr-321	165	19	,	,	PUNCT
ftr-321	165	20	it	it	PRON
ftr-321	165	21	shall	shall	AUX
ftr-321	165	22	be	be	AUX
ftr-321	165	23	published	publish	VERB
ftr-321	165	24	in	in	ADP
ftr-321	165	25	the	the	DET
ftr-321	165	26	official	official	ADJ
ftr-321	165	27	journal	journal	NOUN
ftr-321	165	28	of	of	ADP
ftr-321	165	29	the	the	DET
ftr-321	165	30	european	european	PROPN
ftr-321	165	31	union	union	PROPN
ftr-321	165	32	and	and	CCONJ
ftr-321	165	33	shall	shall	AUX
ftr-321	165	34	enter	enter	VERB
ftr-321	165	35	into	into	ADP
ftr-321	165	36	force	force	NOUN
ftr-321	165	37	on	on	ADP
ftr-321	165	38	the	the	DET
ftr-321	165	39	date	date	NOUN
ftr-321	165	40	stated	state	VERB
ftr-321	165	41	therein	therein	ADV
ftr-321	165	42	pursuant	pursuant	ADV
ftr-321	165	43	to	to	ADP
ftr-321	165	44	article	article	NOUN
ftr-321	165	45	129(2	129(2	NUM
ftr-321	165	46	)	)	PUNCT
ftr-321	165	47	.	.	PUNCT
ftr-321	166	1	the	the	DET
ftr-321	166	2	delegated	delegate	VERB
ftr-321	166	3	act	act	NOUN
ftr-321	166	4	may	may	AUX
ftr-321	166	5	be	be	AUX
ftr-321	166	6	published	publish	VERB
ftr-321	166	7	in	in	ADP
ftr-321	166	8	the	the	DET
ftr-321	166	9	official	official	ADJ
ftr-321	166	10	journal	journal	NOUN
ftr-321	166	11	of	of	ADP
ftr-321	166	12	the	the	DET
ftr-321	166	13	european	european	PROPN
ftr-321	166	14	union	union	PROPN
ftr-321	166	15	if	if	SCONJ
ftr-321	166	16	the	the	DET
ftr-321	166	17	council	council	NOUN
ftr-321	166	18	has	have	AUX
ftr-321	166	19	informed	inform	VERB
ftr-321	166	20	the	the	DET
ftr-321	166	21	commission	commission	NOUN
ftr-321	166	22	of	of	ADP
ftr-321	166	23	its	its	PRON
ftr-321	166	24	intention	intention	NOUN
ftr-321	166	25	not	not	PART
ftr-321	166	26	to	to	PART
ftr-321	166	27	raise	raise	VERB
ftr-321	166	28	objections	objection	NOUN
ftr-321	166	29	.	.	PUNCT
ftr-321	167	1	accordingly	accordingly	ADV
ftr-321	167	2	,	,	PUNCT
ftr-321	167	3	the	the	DET
ftr-321	167	4	list	list	NOUN
ftr-321	167	5	of	of	ADP
ftr-321	167	6	corporate	corporate	ADJ
ftr-321	167	7	forms	form	NOUN
ftr-321	167	8	referred	refer	VERB
ftr-321	167	9	to	to	ADP
ftr-321	167	10	in	in	ADP
ftr-321	167	11	annex	annex	NOUN
ftr-321	167	12	i	i	PRON
ftr-321	167	13	may	may	AUX
ftr-321	167	14	be	be	AUX
ftr-321	167	15	extended	extend	VERB
ftr-321	167	16	by	by	ADP
ftr-321	167	17	way	way	NOUN
ftr-321	167	18	of	of	ADP
ftr-321	167	19	comitology	comitology	NOUN
ftr-321	167	20	.	.	PUNCT
ftr-321	168	1	22	22	NUM
ftr-321	169	1	in	in	ADP
ftr-321	169	2	case	case	NOUN
ftr-321	169	3	of	of	ADP
ftr-321	169	4	―a	―a	PROPN
ftr-321	169	5	similar	similar	ADJ
ftr-321	169	6	tax	tax	NOUN
ftr-321	169	7	subsequently	subsequently	ADV
ftr-321	169	8	introduced,‖	introduced,‖	PROPN
ftr-321	169	9	however	however	ADV
ftr-321	169	10	,	,	PUNCT
ftr-321	169	11	the	the	DET
ftr-321	169	12	adjustment	adjustment	NOUN
ftr-321	169	13	must	must	AUX
ftr-321	169	14	be	be	AUX
ftr-321	169	15	made	make	VERB
ftr-321	169	16	by	by	ADP
ftr-321	169	17	the	the	DET
ftr-321	169	18	member	member	NOUN
ftr-321	169	19	state	state	NOUN
ftr-321	169	20	itself	itself	PRON
ftr-321	169	21	or	or	CCONJ
ftr-321	169	22	,	,	PUNCT
ftr-321	169	23	in	in	ADP
ftr-321	169	24	case	case	NOUN
ftr-321	169	25	of	of	ADP
ftr-321	169	26	a	a	DET
ftr-321	169	27	lack	lack	NOUN
ftr-321	169	28	or	or	CCONJ
ftr-321	169	29	erroneous	erroneous	ADJ
ftr-321	169	30	transposition	transposition	NOUN
ftr-321	169	31	by	by	ADP
ftr-321	169	32	the	the	DET
ftr-321	169	33	member	member	NOUN
ftr-321	169	34	state	state	NOUN
ftr-321	169	35	,	,	PUNCT
ftr-321	169	36	the	the	DET
ftr-321	169	37	common	common	ADJ
ftr-321	169	38	tax	tax	NOUN
ftr-321	169	39	base	base	NOUN
ftr-321	169	40	may	may	AUX
ftr-321	169	41	be	be	AUX
ftr-321	169	42	applied	apply	VERB
ftr-321	169	43	in	in	ADP
ftr-321	169	44	direct	direct	ADJ
ftr-321	169	45	reliance	reliance	NOUN
ftr-321	169	46	on	on	ADP
ftr-321	169	47	the	the	DET
ftr-321	169	48	directive	directive	NOUN
ftr-321	169	49	.	.	PUNCT
ftr-321	170	1	other	other	ADJ
ftr-321	170	2	than	than	ADP
ftr-321	170	3	the	the	DET
ftr-321	170	4	introduction	introduction	NOUN
ftr-321	170	5	of	of	ADP
ftr-321	170	6	newly	newly	ADV
ftr-321	170	7	created	create	VERB
ftr-321	170	8	corporate	corporate	ADJ
ftr-321	170	9	forms	form	NOUN
ftr-321	170	10	,	,	PUNCT
ftr-321	170	11	the	the	DET
ftr-321	170	12	introduction	introduction	NOUN
ftr-321	170	13	of	of	ADP
ftr-321	170	14	new	new	ADJ
ftr-321	170	15	taxes	taxis	NOUN
ftr-321	170	16	does	do	AUX
ftr-321	170	17	not	not	PART
ftr-321	170	18	require	require	VERB
ftr-321	170	19	a	a	DET
ftr-321	170	20	comitology	comitology	NOUN
ftr-321	170	21	procedure	procedure	NOUN
ftr-321	170	22	to	to	PART
ftr-321	170	23	ensure	ensure	VERB
ftr-321	170	24	that	that	SCONJ
ftr-321	170	25	these	these	PRON
ftr-321	170	26	are	be	AUX
ftr-321	170	27	covered	cover	VERB
ftr-321	170	28	by	by	ADP
ftr-321	170	29	the	the	DET
ftr-321	170	30	directive	directive	NOUN
ftr-321	170	31	,	,	PUNCT
ftr-321	170	32	obviously	obviously	ADV
ftr-321	170	33	because	because	SCONJ
ftr-321	170	34	annex	annex	NOUN
ftr-321	170	35	i	i	PRON
ftr-321	170	36	contains	contain	VERB
ftr-321	170	37	a	a	DET
ftr-321	170	38	general	general	ADJ
ftr-321	170	39	clause	clause	NOUN
ftr-321	170	40	anyway	anyway	ADV
ftr-321	170	41	for	for	ADP
ftr-321	170	42	those	those	DET
ftr-321	170	43	member	member	NOUN
ftr-321	170	44	states	state	NOUN
ftr-321	170	45	that	that	PRON
ftr-321	170	46	consider	consider	VERB
ftr-321	170	47	an	an	DET
ftr-321	170	48	automatic	automatic	ADJ
ftr-321	170	49	adjustment	adjustment	NOUN
ftr-321	170	50	appropriate	appropriate	ADJ
ftr-321	170	51	in	in	ADP
ftr-321	170	52	case	case	NOUN
ftr-321	170	53	of	of	ADP
ftr-321	170	54	new	new	ADJ
ftr-321	170	55	corporate	corporate	ADJ
ftr-321	170	56	forms	form	NOUN
ftr-321	170	57	.	.	PUNCT
ftr-321	171	1	a	a	DET
ftr-321	171	2	similar	similar	ADJ
ftr-321	171	3	provision	provision	NOUN
ftr-321	171	4	can	can	AUX
ftr-321	171	5	be	be	AUX
ftr-321	171	6	found	find	VERB
ftr-321	171	7	in	in	ADP
ftr-321	171	8	article	article	NOUN
ftr-321	171	9	2	2	NUM
ftr-321	171	10	of	of	ADP
ftr-321	171	11	the	the	DET
ftr-321	171	12	parent	parent	NOUN
ftr-321	171	13	-	-	PUNCT
ftr-321	171	14	subsidiary	subsidiary	NOUN
ftr-321	171	15	directive	directive	NOUN
ftr-321	171	16	and	and	CCONJ
ftr-321	171	17	in	in	ADP
ftr-321	171	18	article	article	NOUN
ftr-321	171	19	3	3	NUM
ftr-321	171	20	of	of	ADP
ftr-321	171	21	the	the	DET
ftr-321	171	22	interest	interest	NOUN
ftr-321	171	23	and	and	CCONJ
ftr-321	171	24	royalties	royalty	NOUN
ftr-321	171	25	directive	directive	NOUN
ftr-321	171	26	.	.	PUNCT
ftr-321	172	1	these	these	DET
ftr-321	172	2	directives	directive	NOUN
ftr-321	172	3	even	even	ADV
ftr-321	172	4	provide	provide	VERB
ftr-321	172	5	for	for	ADP
ftr-321	172	6	a	a	DET
ftr-321	172	7	similarly	similarly	ADV
ftr-321	172	8	differentiated	differentiate	VERB
ftr-321	172	9	list	list	NOUN
ftr-321	172	10	system	system	NOUN
ftr-321	172	11	for	for	ADP
ftr-321	172	12	the	the	DET
ftr-321	172	13	corporate	corporate	ADJ
ftr-321	172	14	forms	form	NOUN
ftr-321	172	15	.	.	PUNCT
ftr-321	173	1	that	that	DET
ftr-321	173	2	system	system	NOUN
ftr-321	173	3	is	be	AUX
ftr-321	173	4	not	not	PART
ftr-321	173	5	subject	subject	ADJ
ftr-321	173	6	to	to	ADP
ftr-321	173	7	change	change	NOUN
ftr-321	173	8	by	by	ADP
ftr-321	173	9	way	way	NOUN
ftr-321	173	10	of	of	ADP
ftr-321	173	11	comitology	comitology	NOUN
ftr-321	173	12	,	,	PUNCT
ftr-321	173	13	while	while	SCONJ
ftr-321	173	14	a	a	DET
ftr-321	173	15	comparability	comparability	NOUN
ftr-321	173	16	test	test	NOUN
ftr-321	173	17	is	be	AUX
ftr-321	173	18	sufficient	sufficient	ADJ
ftr-321	173	19	in	in	ADP
ftr-321	173	20	case	case	NOUN
ftr-321	173	21	of	of	ADP
ftr-321	173	22	corporate	corporate	ADJ
ftr-321	173	23	taxes	taxis	NOUN
ftr-321	173	24	within	within	ADP
ftr-321	173	25	the	the	DET
ftr-321	173	26	framework	framework	NOUN
ftr-321	173	27	of	of	ADP
ftr-321	173	28	the	the	DET
ftr-321	173	29	ccctb	ccctb	NOUN
ftr-321	173	30	.	.	PUNCT
ftr-321	174	1	article	article	NOUN
ftr-321	174	2	2(1	2(1	NUM
ftr-321	174	3	)	)	PUNCT
ftr-321	174	4	of	of	ADP
ftr-321	174	5	the	the	DET
ftr-321	174	6	ccctb	ccctb	NOUN
ftr-321	174	7	proposal	proposal	NOUN
ftr-321	174	8	—	—	PUNCT
ftr-321	174	9	just	just	ADV
ftr-321	174	10	like	like	ADP
ftr-321	174	11	article	article	NOUN
ftr-321	174	12	2(2	2(2	NUM
ftr-321	174	13	)	)	PUNCT
ftr-321	174	14	—	—	PUNCT
ftr-321	174	15	merely	merely	ADV
ftr-321	174	16	requires	require	VERB
ftr-321	174	17	that	that	SCONJ
ftr-321	174	18	the	the	DET
ftr-321	174	19	company	company	NOUN
ftr-321	174	20	―is	―i	NOUN
ftr-321	174	21	subject	subject	ADJ
ftr-321	174	22	to‖	to‖	NOUN
ftr-321	174	23	one	one	NUM
ftr-321	174	24	of	of	ADP
ftr-321	174	25	the	the	DET
ftr-321	174	26	corporate	corporate	ADJ
ftr-321	174	27	taxes	taxis	NOUN
ftr-321	174	28	,	,	PUNCT
ftr-321	174	29	while	while	SCONJ
ftr-321	174	30	article	article	NOUN
ftr-321	174	31	2(1)(c	2(1)(c	NUM
ftr-321	174	32	)	)	PUNCT
ftr-321	174	33	of	of	ADP
ftr-321	174	34	the	the	DET
ftr-321	174	35	parent	parent	NOUN
ftr-321	174	36	-	-	PUNCT
ftr-321	174	37	subsidiary	subsidiary	NOUN
ftr-321	174	38	directive	directive	NOUN
ftr-321	174	39	and	and	CCONJ
ftr-321	174	40	article	article	NOUN
ftr-321	174	41	3(1)(iii	3(1)(iii	NUM
ftr-321	174	42	)	)	PUNCT
ftr-321	174	43	of	of	ADP
ftr-321	174	44	the	the	DET
ftr-321	174	45	interest	interest	NOUN
ftr-321	174	46	and	and	CCONJ
ftr-321	174	47	royalties	royalty	NOUN
ftr-321	174	48	directive	directive	NOUN
ftr-321	174	49	requires	require	VERB
ftr-321	174	50	that	that	SCONJ
ftr-321	174	51	the	the	DET
ftr-321	174	52	company	company	NOUN
ftr-321	174	53	be	be	AUX
ftr-321	174	54	subject	subject	ADJ
ftr-321	174	55	to	to	ADP
ftr-321	174	56	tax	tax	NOUN
ftr-321	174	57	―without	―without	ADP
ftr-321	174	58	being	be	AUX
ftr-321	174	59	exempt.‖	exempt.‖	ADJ
ftr-321	174	60	this	this	PRON
ftr-321	174	61	implies	imply	VERB
ftr-321	174	62	that	that	SCONJ
ftr-321	174	63	the	the	DET
ftr-321	174	64	company	company	NOUN
ftr-321	174	65	may	may	AUX
ftr-321	174	66	be	be	AUX
ftr-321	174	67	subject	subject	ADJ
ftr-321	174	68	to	to	ADP
ftr-321	174	69	the	the	DET
ftr-321	174	70	ccctb	ccctb	NOUN
ftr-321	174	71	rules	rule	NOUN
ftr-321	174	72	even	even	ADV
ftr-321	174	73	if	if	SCONJ
ftr-321	174	74	it	it	PRON
ftr-321	174	75	is	be	AUX
ftr-321	174	76	exempt	exempt	ADJ
ftr-321	174	77	.	.	PUNCT
ftr-321	175	1	23	23	NUM
ftr-321	175	2	accordingly	accordingly	ADV
ftr-321	175	3	,	,	PUNCT
ftr-321	175	4	we	we	PRON
ftr-321	175	5	would	would	AUX
ftr-321	175	6	have	have	VERB
ftr-321	175	7	to	to	PART
ftr-321	175	8	distinguish	distinguish	VERB
ftr-321	175	9	between	between	ADP
ftr-321	175	10	companies	company	NOUN
ftr-321	175	11	exempt	exempt	ADJ
ftr-321	175	12	from	from	ADP
ftr-321	175	13	national	national	ADJ
ftr-321	175	14	corporate	corporate	ADJ
ftr-321	175	15	tax	tax	NOUN
ftr-321	175	16	to	to	PART
ftr-321	175	17	which	which	PRON
ftr-321	175	18	the	the	DET
ftr-321	175	19	directive	directive	NOUN
ftr-321	175	20	may	may	AUX
ftr-321	175	21	be	be	AUX
ftr-321	175	22	applied	apply	VERB
ftr-321	175	23	,	,	PUNCT
ftr-321	175	24	and	and	CCONJ
ftr-321	175	25	those	those	DET
ftr-321	175	26	companies	company	NOUN
ftr-321	175	27	that	that	PRON
ftr-321	175	28	are	be	AUX
ftr-321	175	29	not	not	PART
ftr-321	175	30	subject	subject	ADJ
ftr-321	175	31	to	to	ADP
ftr-321	175	32	national	national	ADJ
ftr-321	175	33	corporate	corporate	ADJ
ftr-321	175	34	tax	tax	NOUN
ftr-321	175	35	in	in	ADP
ftr-321	175	36	the	the	DET
ftr-321	175	37	first	first	ADJ
ftr-321	175	38	place	place	NOUN
ftr-321	175	39	and	and	CCONJ
ftr-321	175	40	thus	thus	ADV
ftr-321	175	41	can	can	AUX
ftr-321	175	42	not	not	PART
ftr-321	175	43	be	be	AUX
ftr-321	175	44	subject	subject	ADJ
ftr-321	175	45	to	to	ADP
ftr-321	175	46	the	the	DET
ftr-321	175	47	scope	scope	NOUN
ftr-321	175	48	of	of	ADP
ftr-321	175	49	application	application	NOUN
ftr-321	175	50	of	of	ADP
ftr-321	175	51	the	the	DET
ftr-321	175	52	directive	directive	NOUN
ftr-321	175	53	.	.	PUNCT
ftr-321	176	1	there	there	PRON
ftr-321	176	2	is	be	VERB
ftr-321	176	3	little	little	ADJ
ftr-321	176	4	point	point	NOUN
ftr-321	176	5	in	in	ADP
ftr-321	176	6	terms	term	NOUN
ftr-321	176	7	of	of	ADP
ftr-321	176	8	legal	legal	ADJ
ftr-321	176	9	22	22	NUM
ftr-321	176	10	.	.	PUNCT
ftr-321	177	1	see	see	VERB
ftr-321	177	2	richard	richard	PROPN
ftr-321	177	3	lyal	lyal	PROPN
ftr-321	177	4	,	,	PUNCT
ftr-321	177	5	comitology	comitology	NOUN
ftr-321	177	6	,	,	PUNCT
ftr-321	177	7	in	in	ADP
ftr-321	177	8	common	common	ADJ
ftr-321	177	9	consolidated	consolidated	ADJ
ftr-321	177	10	corporate	corporate	ADJ
ftr-321	177	11	tax	tax	NOUN
ftr-321	177	12	base	base	NOUN
ftr-321	177	13	,	,	PUNCT
ftr-321	177	14	supra	supra	PROPN
ftr-321	177	15	note	note	NOUN
ftr-321	177	16	1	1	NUM
ftr-321	177	17	at	at	ADP
ftr-321	177	18	49	49	NUM
ftr-321	177	19	;	;	PUNCT
ftr-321	177	20	ccctb	ccctb	NOUN
ftr-321	177	21	working	working	NOUN
ftr-321	177	22	group	group	NOUN
ftr-321	177	23	,	,	PUNCT
ftr-321	177	24	ccctb	ccctb	NOUN
ftr-321	177	25	:	:	PUNCT
ftr-321	177	26	possible	possible	ADJ
ftr-321	177	27	elements	element	NOUN
ftr-321	177	28	of	of	ADP
ftr-321	177	29	a	a	DET
ftr-321	177	30	technical	technical	ADJ
ftr-321	177	31	outline	outline	NOUN
ftr-321	177	32	,	,	PUNCT
ftr-321	177	33	26	26	NUM
ftr-321	177	34	july	july	PROPN
ftr-321	177	35	2007	2007	NUM
ftr-321	177	36	,	,	PUNCT
ftr-321	177	37	ccctb	ccctb	NOUN
ftr-321	177	38	/	/	SYM
ftr-321	177	39	wp/057/	wp/057/	NOUN
ftr-321	177	40	,	,	PUNCT
ftr-321	177	41	items	item	NOUN
ftr-321	177	42	10	10	NUM
ftr-321	177	43	,	,	PUNCT
ftr-321	177	44	16	16	NUM
ftr-321	177	45	,	,	PUNCT
ftr-321	177	46	25	25	NUM
ftr-321	177	47	,	,	PUNCT
ftr-321	177	48	46	46	NUM
ftr-321	177	49	,	,	PUNCT
ftr-321	177	50	66	66	NUM
ftr-321	177	51	.	.	PUNCT
ftr-321	177	52	23	23	NUM
ftr-321	177	53	.	.	PUNCT
ftr-321	178	1	see	see	VERB
ftr-321	178	2	luca	luca	PROPN
ftr-321	178	3	cerioni	cerioni	PROPN
ftr-321	178	4	,	,	PUNCT
ftr-321	178	5	the	the	DET
ftr-321	178	6	commission‟s	commission‟s	ADJ
ftr-321	178	7	proposal	proposal	NOUN
ftr-321	178	8	for	for	ADP
ftr-321	178	9	a	a	DET
ftr-321	178	10	ccctb	ccctb	NOUN
ftr-321	178	11	directive	directive	NOUN
ftr-321	178	12	:	:	PUNCT
ftr-321	178	13	analysis	analysis	NOUN
ftr-321	178	14	and	and	CCONJ
ftr-321	178	15	comment	comment	NOUN
ftr-321	178	16	,	,	PUNCT
ftr-321	178	17	65	65	NUM
ftr-321	178	18	bull	bull	NOUN
ftr-321	178	19	.	.	PUNCT
ftr-321	179	1	for	for	ADP
ftr-321	179	2	int’l	int’l	NUM
ftr-321	179	3	tax’n	tax’n	NUM
ftr-321	179	4	,	,	PUNCT
ftr-321	179	5	515	515	NUM
ftr-321	179	6	,	,	PUNCT
ftr-321	179	7	516	516	NUM
ftr-321	179	8	(	(	PUNCT
ftr-321	179	9	2011	2011	NUM
ftr-321	179	10	)	)	PUNCT
ftr-321	179	11	(	(	PUNCT
ftr-321	179	12	applying	apply	VERB
ftr-321	179	13	a	a	DET
ftr-321	179	14	broad	broad	ADJ
ftr-321	179	15	interpretation	interpretation	NOUN
ftr-321	179	16	)	)	PUNCT
ftr-321	179	17	.	.	PUNCT
ftr-321	180	1	2012	2012	NUM
ftr-321	180	2	]	]	PUNCT
ftr-321	180	3	eu	eu	NOUN
ftr-321	180	4	ccctb	ccctb	NOUN
ftr-321	180	5	proposal	proposal	NOUN
ftr-321	180	6	313	313	NUM
ftr-321	180	7	policy	policy	NOUN
ftr-321	180	8	to	to	PART
ftr-321	180	9	make	make	VERB
ftr-321	180	10	that	that	DET
ftr-321	180	11	distinction	distinction	NOUN
ftr-321	180	12	,	,	PUNCT
ftr-321	180	13	as	as	SCONJ
ftr-321	180	14	that	that	DET
ftr-321	180	15	approach	approach	NOUN
ftr-321	180	16	would	would	AUX
ftr-321	180	17	make	make	VERB
ftr-321	180	18	the	the	DET
ftr-321	180	19	coincidental	coincidental	ADJ
ftr-321	180	20	national	national	ADJ
ftr-321	180	21	legislative	legislative	ADJ
ftr-321	180	22	techniques	technique	NOUN
ftr-321	180	23	relevant	relevant	ADJ
ftr-321	180	24	for	for	ADP
ftr-321	180	25	purposes	purpose	NOUN
ftr-321	180	26	of	of	ADP
ftr-321	180	27	eu	eu	PROPN
ftr-321	180	28	law	law	NOUN
ftr-321	180	29	.	.	PUNCT
ftr-321	181	1	24	24	NUM
ftr-321	181	2	however	however	ADV
ftr-321	181	3	,	,	PUNCT
ftr-321	181	4	these	these	DET
ftr-321	181	5	differences	difference	NOUN
ftr-321	181	6	in	in	ADP
ftr-321	181	7	language	language	NOUN
ftr-321	181	8	must	must	AUX
ftr-321	181	9	not	not	PART
ftr-321	181	10	be	be	AUX
ftr-321	181	11	over	over	ADV
ftr-321	181	12	emphasized	emphasize	VERB
ftr-321	181	13	because	because	SCONJ
ftr-321	181	14	while	while	SCONJ
ftr-321	181	15	the	the	DET
ftr-321	181	16	parent	parent	NOUN
ftr-321	181	17	-	-	PUNCT
ftr-321	181	18	subsidiary	subsidiary	NOUN
ftr-321	181	19	directive	directive	NOUN
ftr-321	181	20	,	,	PUNCT
ftr-321	181	21	on	on	ADP
ftr-321	181	22	the	the	DET
ftr-321	181	23	one	one	NUM
ftr-321	181	24	hand	hand	NOUN
ftr-321	181	25	,	,	PUNCT
ftr-321	181	26	and	and	CCONJ
ftr-321	181	27	the	the	DET
ftr-321	181	28	interest	interest	NOUN
ftr-321	181	29	and	and	CCONJ
ftr-321	181	30	royalties	royalty	NOUN
ftr-321	181	31	directive	directive	NOUN
ftr-321	181	32	,	,	PUNCT
ftr-321	181	33	on	on	ADP
ftr-321	181	34	the	the	DET
ftr-321	181	35	other	other	ADJ
ftr-321	181	36	hand	hand	NOUN
ftr-321	181	37	,	,	PUNCT
ftr-321	181	38	are	be	AUX
ftr-321	181	39	different	different	ADJ
ftr-321	181	40	,	,	PUNCT
ftr-321	181	41	that	that	DET
ftr-321	181	42	fact	fact	NOUN
ftr-321	181	43	is	be	AUX
ftr-321	181	44	not	not	PART
ftr-321	181	45	material	material	ADJ
ftr-321	181	46	.	.	PUNCT
ftr-321	182	1	while	while	SCONJ
ftr-321	182	2	article	article	NOUN
ftr-321	182	3	2(1)(c	2(1)(c	NUM
ftr-321	182	4	)	)	PUNCT
ftr-321	182	5	of	of	ADP
ftr-321	182	6	the	the	DET
ftr-321	182	7	parent	parent	NOUN
ftr-321	182	8	-	-	PUNCT
ftr-321	182	9	subsidiary	subsidiary	NOUN
ftr-321	182	10	directive	directive	NOUN
ftr-321	182	11	emphasizes	emphasize	VERB
ftr-321	182	12	that	that	SCONJ
ftr-321	182	13	the	the	DET
ftr-321	182	14	company	company	NOUN
ftr-321	182	15	must	must	AUX
ftr-321	182	16	be	be	AUX
ftr-321	182	17	subject	subject	ADJ
ftr-321	182	18	to	to	ADP
ftr-321	182	19	one	one	NUM
ftr-321	182	20	of	of	ADP
ftr-321	182	21	the	the	DET
ftr-321	182	22	taxes	taxis	NOUN
ftr-321	182	23	stated	state	VERB
ftr-321	182	24	therein	therein	ADV
ftr-321	182	25	―without	―without	ADP
ftr-321	182	26	the	the	DET
ftr-321	182	27	possibility	possibility	NOUN
ftr-321	182	28	of	of	ADP
ftr-321	182	29	an	an	DET
ftr-321	182	30	option,‖	option,‖	PROPN
ftr-321	182	31	this	this	DET
ftr-321	182	32	reference	reference	NOUN
ftr-321	182	33	can	can	AUX
ftr-321	182	34	not	not	PART
ftr-321	182	35	be	be	AUX
ftr-321	182	36	found	find	VERB
ftr-321	182	37	in	in	ADP
ftr-321	182	38	the	the	DET
ftr-321	182	39	interest	interest	NOUN
ftr-321	182	40	and	and	CCONJ
ftr-321	182	41	royalties	royalty	NOUN
ftr-321	182	42	directive	directive	NOUN
ftr-321	182	43	.	.	PUNCT
ftr-321	183	1	still	still	ADV
ftr-321	183	2	,	,	PUNCT
ftr-321	183	3	it	it	PRON
ftr-321	183	4	would	would	AUX
ftr-321	183	5	be	be	AUX
ftr-321	183	6	desirable	desirable	ADJ
ftr-321	183	7	if	if	SCONJ
ftr-321	183	8	the	the	DET
ftr-321	183	9	authors	author	NOUN
ftr-321	183	10	of	of	ADP
ftr-321	183	11	the	the	DET
ftr-321	183	12	ccctb	ccctb	NOUN
ftr-321	183	13	proposal	proposal	NOUN
ftr-321	183	14	followed	follow	VERB
ftr-321	183	15	the	the	DET
ftr-321	183	16	wording	wording	NOUN
ftr-321	183	17	of	of	ADP
ftr-321	183	18	provisions	provision	NOUN
ftr-321	183	19	of	of	ADP
ftr-321	183	20	an	an	DET
ftr-321	183	21	already	already	ADV
ftr-321	183	22	existing	exist	VERB
ftr-321	183	23	directive	directive	NOUN
ftr-321	183	24	in	in	ADP
ftr-321	183	25	order	order	NOUN
ftr-321	183	26	to	to	PART
ftr-321	183	27	avoid	avoid	VERB
ftr-321	183	28	additional	additional	ADJ
ftr-321	183	29	problems	problem	NOUN
ftr-321	183	30	of	of	ADP
ftr-321	183	31	interpretation	interpretation	NOUN
ftr-321	183	32	that	that	PRON
ftr-321	183	33	can	can	AUX
ftr-321	183	34	arise	arise	VERB
ftr-321	183	35	from	from	ADP
ftr-321	183	36	these	these	DET
ftr-321	183	37	very	very	ADJ
ftr-321	183	38	differences	difference	NOUN
ftr-321	183	39	.	.	PUNCT
ftr-321	184	1	article	article	NOUN
ftr-321	184	2	6	6	NUM
ftr-321	184	3	of	of	ADP
ftr-321	184	4	the	the	DET
ftr-321	184	5	ccctb	ccctb	NOUN
ftr-321	184	6	proposal	proposal	NOUN
ftr-321	184	7	substantially	substantially	ADV
ftr-321	184	8	distinguishes	distinguish	VERB
ftr-321	184	9	between	between	ADP
ftr-321	184	10	companies	company	NOUN
ftr-321	184	11	that	that	PRON
ftr-321	184	12	are	be	AUX
ftr-321	184	13	residents	resident	NOUN
ftr-321	184	14	for	for	ADP
ftr-321	184	15	tax	tax	NOUN
ftr-321	184	16	purposes	purpose	NOUN
ftr-321	184	17	in	in	ADP
ftr-321	184	18	a	a	DET
ftr-321	184	19	member	member	NOUN
ftr-321	184	20	state	state	NOUN
ftr-321	184	21	and	and	CCONJ
ftr-321	184	22	companies	company	NOUN
ftr-321	184	23	that	that	PRON
ftr-321	184	24	are	be	AUX
ftr-321	184	25	not	not	PART
ftr-321	184	26	residents	resident	NOUN
ftr-321	184	27	for	for	ADP
ftr-321	184	28	tax	tax	NOUN
ftr-321	184	29	purposes	purpose	NOUN
ftr-321	184	30	in	in	ADP
ftr-321	184	31	a	a	DET
ftr-321	184	32	member	member	NOUN
ftr-321	184	33	state	state	NOUN
ftr-321	184	34	.	.	PUNCT
ftr-321	185	1	the	the	DET
ftr-321	185	2	first	first	ADJ
ftr-321	185	3	group	group	NOUN
ftr-321	185	4	is	be	AUX
ftr-321	185	5	entirely	entirely	ADV
ftr-321	185	6	subject	subject	ADJ
ftr-321	185	7	to	to	ADP
ftr-321	185	8	the	the	DET
ftr-321	185	9	directive	directive	NOUN
ftr-321	185	10	.	.	PUNCT
ftr-321	186	1	the	the	DET
ftr-321	186	2	second	second	ADJ
ftr-321	186	3	group	group	NOUN
ftr-321	186	4	can	can	AUX
ftr-321	186	5	be	be	AUX
ftr-321	186	6	subject	subject	ADJ
ftr-321	186	7	to	to	ADP
ftr-321	186	8	the	the	DET
ftr-321	186	9	provisions	provision	NOUN
ftr-321	186	10	of	of	ADP
ftr-321	186	11	the	the	DET
ftr-321	186	12	directive	directive	NOUN
ftr-321	186	13	only	only	ADV
ftr-321	186	14	in	in	ADP
ftr-321	186	15	respect	respect	NOUN
ftr-321	186	16	of	of	ADP
ftr-321	186	17	its	its	PRON
ftr-321	186	18	permanent	permanent	ADJ
ftr-321	186	19	establishments	establishment	NOUN
ftr-321	186	20	located	locate	VERB
ftr-321	186	21	in	in	ADP
ftr-321	186	22	the	the	DET
ftr-321	186	23	eu	eu	PROPN
ftr-321	186	24	.	.	PROPN
ftr-321	186	25	pursuant	pursuant	PROPN
ftr-321	186	26	to	to	ADP
ftr-321	186	27	article	article	PROPN
ftr-321	186	28	6(3	6(3	NUM
ftr-321	186	29	)	)	PUNCT
ftr-321	186	30	of	of	ADP
ftr-321	186	31	the	the	DET
ftr-321	186	32	proposal	proposal	NOUN
ftr-321	186	33	,	,	PUNCT
ftr-321	186	34	a	a	DET
ftr-321	186	35	company	company	NOUN
ftr-321	186	36	that	that	PRON
ftr-321	186	37	has	have	VERB
ftr-321	186	38	its	its	PRON
ftr-321	186	39	registered	register	VERB
ftr-321	186	40	office	office	NOUN
ftr-321	186	41	,	,	PUNCT
ftr-321	186	42	place	place	NOUN
ftr-321	186	43	of	of	ADP
ftr-321	186	44	incorporation	incorporation	NOUN
ftr-321	186	45	,	,	PUNCT
ftr-321	186	46	or	or	CCONJ
ftr-321	186	47	place	place	NOUN
ftr-321	186	48	of	of	ADP
ftr-321	186	49	effective	effective	ADJ
ftr-321	186	50	management	management	NOUN
ftr-321	186	51	in	in	ADP
ftr-321	186	52	a	a	DET
ftr-321	186	53	member	member	NOUN
ftr-321	186	54	state	state	NOUN
ftr-321	186	55	shall	shall	AUX
ftr-321	186	56	be	be	AUX
ftr-321	186	57	considered	consider	VERB
ftr-321	186	58	a	a	DET
ftr-321	186	59	resident	resident	NOUN
ftr-321	186	60	for	for	ADP
ftr-321	186	61	tax	tax	NOUN
ftr-321	186	62	purposes	purpose	NOUN
ftr-321	186	63	in	in	ADP
ftr-321	186	64	that	that	DET
ftr-321	186	65	member	member	NOUN
ftr-321	186	66	state	state	NOUN
ftr-321	186	67	.	.	PUNCT
ftr-321	187	1	contrary	contrary	ADJ
ftr-321	187	2	to	to	ADP
ftr-321	187	3	article	article	NOUN
ftr-321	187	4	2(a)(ii	2(a)(ii	NUM
ftr-321	187	5	)	)	PUNCT
ftr-321	187	6	of	of	ADP
ftr-321	187	7	the	the	DET
ftr-321	187	8	parentsubsidiary	parentsubsidiary	ADJ
ftr-321	187	9	directive	directive	NOUN
ftr-321	187	10	and	and	CCONJ
ftr-321	187	11	article	article	NOUN
ftr-321	187	12	3(a)(ii	3(a)(ii	NUM
ftr-321	187	13	)	)	PUNCT
ftr-321	187	14	of	of	ADP
ftr-321	187	15	the	the	DET
ftr-321	187	16	interest	interest	NOUN
ftr-321	187	17	and	and	CCONJ
ftr-321	187	18	royalties	royalty	NOUN
ftr-321	187	19	directive	directive	NOUN
ftr-321	187	20	,	,	PUNCT
ftr-321	187	21	the	the	DET
ftr-321	187	22	residence	residence	NOUN
ftr-321	187	23	criteria	criterion	NOUN
ftr-321	187	24	must	must	AUX
ftr-321	187	25	be	be	AUX
ftr-321	187	26	autonomously	autonomously	ADV
ftr-321	187	27	derived	derive	VERB
ftr-321	187	28	from	from	ADP
ftr-321	187	29	eu	eu	PROPN
ftr-321	187	30	law	law	NOUN
ftr-321	187	31	,	,	PUNCT
ftr-321	187	32	25	25	NUM
ftr-321	187	33	without	without	ADP
ftr-321	187	34	any	any	DET
ftr-321	187	35	reference	reference	NOUN
ftr-321	187	36	to	to	ADP
ftr-321	187	37	national	national	ADJ
ftr-321	187	38	law	law	NOUN
ftr-321	187	39	.	.	PUNCT
ftr-321	188	1	the	the	DET
ftr-321	188	2	language	language	NOUN
ftr-321	188	3	of	of	ADP
ftr-321	188	4	article	article	NOUN
ftr-321	188	5	6(3	6(3	NUM
ftr-321	188	6	)	)	PUNCT
ftr-321	188	7	of	of	ADP
ftr-321	188	8	the	the	DET
ftr-321	188	9	ccctb	ccctb	NOUN
ftr-321	188	10	proposal	proposal	NOUN
ftr-321	188	11	in	in	ADP
ftr-321	188	12	turn	turn	NOUN
ftr-321	188	13	rather	rather	ADV
ftr-321	188	14	reminds	remind	VERB
ftr-321	188	15	us	we	PRON
ftr-321	188	16	of	of	ADP
ftr-321	188	17	article	article	NOUN
ftr-321	188	18	4(1	4(1	NOUN
ftr-321	188	19	)	)	PUNCT
ftr-321	189	1	oecd	oecd	PROPN
ftr-321	189	2	-	-	PUNCT
ftr-321	189	3	mc	mc	PROPN
ftr-321	189	4	,	,	PUNCT
ftr-321	189	5	although	although	SCONJ
ftr-321	189	6	it	it	PRON
ftr-321	189	7	is	be	AUX
ftr-321	189	8	not	not	PART
ftr-321	189	9	fully	fully	ADV
ftr-321	189	10	identical	identical	ADJ
ftr-321	189	11	with	with	ADP
ftr-321	189	12	it	it	PRON
ftr-321	189	13	.	.	PUNCT
ftr-321	190	1	article	article	NOUN
ftr-321	190	2	4(1	4(1	X
ftr-321	190	3	)	)	PUNCT
ftr-321	191	1	oecd	oecd	PROPN
ftr-321	191	2	-	-	PUNCT
ftr-321	191	3	mc	mc	PROPN
ftr-321	191	4	does	do	AUX
ftr-321	191	5	not	not	PART
ftr-321	191	6	specifically	specifically	ADV
ftr-321	191	7	mention	mention	VERB
ftr-321	191	8	the	the	DET
ftr-321	191	9	registered	register	VERB
ftr-321	191	10	office	office	NOUN
ftr-321	191	11	and	and	CCONJ
ftr-321	191	12	merely	merely	ADV
ftr-321	191	13	refers	refer	VERB
ftr-321	191	14	to	to	ADP
ftr-321	191	15	the	the	DET
ftr-321	191	16	place	place	NOUN
ftr-321	191	17	of	of	ADP
ftr-321	191	18	―management‖	―management‖	NOUN
ftr-321	191	19	and	and	CCONJ
ftr-321	191	20	not	not	PART
ftr-321	191	21	to	to	ADP
ftr-321	191	22	―effective	―effective	PRON
ftr-321	191	23	management.‖	management.‖	NOUN
ftr-321	191	24	the	the	DET
ftr-321	191	25	terms	term	NOUN
ftr-321	191	26	―effective	―effective	PROPN
ftr-321	191	27	management,‖	management,‖	PROPN
ftr-321	191	28	however	however	ADV
ftr-321	191	29	,	,	PUNCT
ftr-321	191	30	can	can	AUX
ftr-321	191	31	be	be	AUX
ftr-321	191	32	found	find	VERB
ftr-321	191	33	in	in	ADP
ftr-321	191	34	the	the	DET
ftr-321	191	35	so	so	ADV
ftr-321	191	36	-	-	PUNCT
ftr-321	191	37	called	call	VERB
ftr-321	191	38	tie	tie	NOUN
ftr-321	191	39	-	-	PUNCT
ftr-321	191	40	breaker	breaker	NOUN
ftr-321	191	41	rule	rule	NOUN
ftr-321	191	42	of	of	ADP
ftr-321	191	43	article	article	NOUN
ftr-321	191	44	4(3	4(3	NUM
ftr-321	191	45	)	)	PUNCT
ftr-321	192	1	oecd	oecd	PROPN
ftr-321	192	2	-	-	PUNCT
ftr-321	192	3	mc	mc	PROPN
ftr-321	192	4	.	.	PROPN
ftr-321	192	5	rather	rather	ADV
ftr-321	192	6	than	than	ADP
ftr-321	192	7	being	be	AUX
ftr-321	192	8	similar	similar	ADJ
ftr-321	192	9	to	to	ADP
ftr-321	192	10	article	article	NOUN
ftr-321	192	11	4(1	4(1	NOUN
ftr-321	192	12	)	)	PUNCT
ftr-321	192	13	oecdmc	oecdmc	NOUN
ftr-321	192	14	,	,	PUNCT
ftr-321	192	15	article	article	NOUN
ftr-321	192	16	6(7	6(7	NUM
ftr-321	192	17	)	)	PUNCT
ftr-321	192	18	of	of	ADP
ftr-321	192	19	the	the	DET
ftr-321	192	20	ccctb	ccctb	NOUN
ftr-321	192	21	proposal	proposal	NOUN
ftr-321	192	22	is	be	AUX
ftr-321	192	23	similar	similar	ADJ
ftr-321	192	24	to	to	ADP
ftr-321	192	25	article	article	NOUN
ftr-321	192	26	4(1	4(1	NOUN
ftr-321	192	27	)	)	PUNCT
ftr-321	192	28	un	un	PROPN
ftr-321	192	29	-	-	PROPN
ftr-321	192	30	mc	mc	PROPN
ftr-321	192	31	and	and	CCONJ
ftr-321	192	32	to	to	ADP
ftr-321	192	33	article	article	NOUN
ftr-321	192	34	4(1	4(1	NUM
ftr-321	192	35	)	)	PUNCT
ftr-321	193	1	us	us	PROPN
ftr-321	193	2	-	-	PUNCT
ftr-321	193	3	mc	mc	PROPN
ftr-321	193	4	,	,	PUNCT
ftr-321	193	5	both	both	PRON
ftr-321	193	6	referring	refer	VERB
ftr-321	193	7	to	to	ADP
ftr-321	193	8	the	the	DET
ftr-321	193	9	―place	―place	NOUN
ftr-321	193	10	of	of	ADP
ftr-321	193	11	incorporation.‖	incorporation.‖	ADJ
ftr-321	193	12	again	again	ADV
ftr-321	193	13	,	,	PUNCT
ftr-321	193	14	regrettably	regrettably	ADV
ftr-321	193	15	enough	enough	ADV
ftr-321	193	16	,	,	PUNCT
ftr-321	193	17	the	the	DET
ftr-321	193	18	authors	author	NOUN
ftr-321	193	19	of	of	ADP
ftr-321	193	20	the	the	DET
ftr-321	193	21	proposal	proposal	NOUN
ftr-321	193	22	have	have	AUX
ftr-321	193	23	not	not	PART
ftr-321	193	24	relied	rely	VERB
ftr-321	193	25	upon	upon	SCONJ
ftr-321	193	26	already	already	ADV
ftr-321	193	27	existing	exist	VERB
ftr-321	193	28	expressions	expression	NOUN
ftr-321	193	29	.	.	PUNCT
ftr-321	194	1	this	this	PRON
ftr-321	194	2	might	might	AUX
ftr-321	194	3	have	have	AUX
ftr-321	194	4	shed	shed	VERB
ftr-321	194	5	light	light	NOUN
ftr-321	194	6	on	on	ADP
ftr-321	194	7	the	the	DET
ftr-321	194	8	meaning	meaning	NOUN
ftr-321	194	9	of	of	ADP
ftr-321	194	10	those	those	DET
ftr-321	194	11	regulations	regulation	NOUN
ftr-321	194	12	in	in	ADP
ftr-321	194	13	reliance	reliance	NOUN
ftr-321	194	14	on	on	ADP
ftr-321	194	15	already	already	ADV
ftr-321	194	16	issued	issue	VERB
ftr-321	194	17	opinions	opinion	NOUN
ftr-321	194	18	.	.	PUNCT
ftr-321	195	1	instead	instead	ADV
ftr-321	195	2	,	,	PUNCT
ftr-321	195	3	they	they	PRON
ftr-321	195	4	have	have	AUX
ftr-321	195	5	followed	follow	VERB
ftr-321	195	6	their	their	PRON
ftr-321	195	7	own	own	ADJ
ftr-321	195	8	course	course	NOUN
ftr-321	195	9	.	.	PUNCT
ftr-321	196	1	article	article	NOUN
ftr-321	196	2	6(3	6(3	NUM
ftr-321	196	3	)	)	PUNCT
ftr-321	196	4	of	of	ADP
ftr-321	196	5	the	the	DET
ftr-321	196	6	ccctb	ccctb	NOUN
ftr-321	196	7	proposal	proposal	NOUN
ftr-321	196	8	lays	lay	VERB
ftr-321	196	9	down	down	ADP
ftr-321	196	10	an	an	DET
ftr-321	196	11	additional	additional	ADJ
ftr-321	196	12	criterion	criterion	NOUN
ftr-321	196	13	to	to	PART
ftr-321	196	14	determine	determine	VERB
ftr-321	196	15	a	a	DET
ftr-321	196	16	company	company	NOUN
ftr-321	196	17	’s	’s	PART
ftr-321	196	18	residence	residence	NOUN
ftr-321	196	19	,	,	PUNCT
ftr-321	196	20	namely	namely	ADV
ftr-321	196	21	whether	whether	SCONJ
ftr-321	196	22	it	it	PRON
ftr-321	196	23	―is	―i	VERB
ftr-321	196	24	not	not	PART
ftr-321	196	25	,	,	PUNCT
ftr-321	196	26	24	24	NUM
ftr-321	196	27	.	.	PUNCT
ftr-321	197	1	i	i	PRON
ftr-321	197	2	d.	d.	PROPN
ftr-321	197	3	at	at	ADP
ftr-321	197	4	517	517	NUM
ftr-321	197	5	.	.	PUNCT
ftr-321	198	1	25	25	NUM
ftr-321	198	2	.	.	PUNCT
ftr-321	199	1	see	see	VERB
ftr-321	199	2	council	council	NOUN
ftr-321	199	3	directive	directive	NOUN
ftr-321	199	4	2003/123	2003/123	PROPN
ftr-321	199	5	/	/	SYM
ftr-321	199	6	ec	ec	PROPN
ftr-321	199	7	of	of	ADP
ftr-321	199	8	22	22	NUM
ftr-321	199	9	december	december	PROPN
ftr-321	199	10	2003	2003	NUM
ftr-321	199	11	on	on	ADP
ftr-321	199	12	the	the	DET
ftr-321	199	13	common	common	ADJ
ftr-321	199	14	system	system	NOUN
ftr-321	199	15	of	of	ADP
ftr-321	199	16	taxation	taxation	NOUN
ftr-321	199	17	in	in	ADP
ftr-321	199	18	the	the	DET
ftr-321	199	19	case	case	NOUN
ftr-321	199	20	of	of	ADP
ftr-321	199	21	parent	parent	NOUN
ftr-321	199	22	companies	company	NOUN
ftr-321	199	23	and	and	CCONJ
ftr-321	199	24	subsidiaries	subsidiary	NOUN
ftr-321	199	25	of	of	ADP
ftr-321	199	26	different	different	ADJ
ftr-321	199	27	member	member	NOUN
ftr-321	199	28	states	state	NOUN
ftr-321	199	29	,	,	PUNCT
ftr-321	199	30	art	art	NOUN
ftr-321	199	31	.	.	PUNCT
ftr-321	200	1	2(1)(b	2(1)(b	NUM
ftr-321	200	2	)	)	PUNCT
ftr-321	200	3	,	,	PUNCT
ftr-321	200	4	2003	2003	NUM
ftr-321	200	5	o.j	o.j	PROPN
ftr-321	200	6	.	.	PUNCT
ftr-321	201	1	(	(	PUNCT
ftr-321	201	2	l	l	NOUN
ftr-321	201	3	7	7	NUM
ftr-321	201	4	)	)	PUNCT
ftr-321	201	5	41	41	NUM
ftr-321	201	6	;	;	PUNCT
ftr-321	201	7	interest	interest	NOUN
ftr-321	201	8	and	and	CCONJ
ftr-321	201	9	royalties	royalty	NOUN
ftr-321	201	10	directive	directive	NOUN
ftr-321	201	11	,	,	PUNCT
ftr-321	201	12	supra	supra	PROPN
ftr-321	201	13	note	note	NOUN
ftr-321	201	14	21	21	NUM
ftr-321	201	15	,	,	PUNCT
ftr-321	201	16	art	art	NOUN
ftr-321	201	17	.	.	PUNCT
ftr-321	202	1	2(c)(ii	2(c)(ii	NUM
ftr-321	202	2	)	)	PUNCT
ftr-321	202	3	.	.	PUNCT
ftr-321	203	1	314	314	NUM
ftr-321	203	2	florida	florida	PROPN
ftr-321	203	3	tax	tax	NOUN
ftr-321	203	4	review	review	NOUN
ftr-321	203	5	[	[	X
ftr-321	203	6	vol	vol	NOUN
ftr-321	203	7	.	.	PUNCT
ftr-321	203	8	13:6	13:6	NUM
ftr-321	203	9	under	under	ADP
ftr-321	203	10	the	the	DET
ftr-321	203	11	terms	term	NOUN
ftr-321	203	12	of	of	ADP
ftr-321	203	13	an	an	DET
ftr-321	203	14	agreement	agreement	NOUN
ftr-321	203	15	concluded	conclude	VERB
ftr-321	203	16	by	by	ADP
ftr-321	203	17	that	that	DET
ftr-321	203	18	member	member	NOUN
ftr-321	203	19	state	state	NOUN
ftr-321	203	20	with	with	ADP
ftr-321	203	21	a	a	DET
ftr-321	203	22	third	third	ADJ
ftr-321	203	23	country	country	NOUN
ftr-321	203	24	,	,	PUNCT
ftr-321	203	25	regarded	regard	VERB
ftr-321	203	26	as	as	ADP
ftr-321	203	27	tax	tax	NOUN
ftr-321	203	28	resident	resident	NOUN
ftr-321	203	29	in	in	ADP
ftr-321	203	30	that	that	DET
ftr-321	203	31	third	third	ADJ
ftr-321	203	32	country.‖	country.‖	NOUN
ftr-321	203	33	if	if	SCONJ
ftr-321	203	34	the	the	DET
ftr-321	203	35	tie	tie	NOUN
ftr-321	203	36	-	-	PUNCT
ftr-321	203	37	breaker	breaker	NOUN
ftr-321	203	38	rule	rule	NOUN
ftr-321	203	39	of	of	ADP
ftr-321	203	40	a	a	DET
ftr-321	203	41	dtc	dtc	NOUN
ftr-321	203	42	hence	hence	ADV
ftr-321	203	43	makes	make	VERB
ftr-321	203	44	the	the	DET
ftr-321	203	45	third	third	ADJ
ftr-321	203	46	country	country	NOUN
ftr-321	203	47	the	the	DET
ftr-321	203	48	country	country	NOUN
ftr-321	203	49	of	of	ADP
ftr-321	203	50	residence	residence	NOUN
ftr-321	203	51	,	,	PUNCT
ftr-321	203	52	the	the	DET
ftr-321	203	53	company	company	NOUN
ftr-321	203	54	will	will	AUX
ftr-321	203	55	lose	lose	VERB
ftr-321	203	56	its	its	PRON
ftr-321	203	57	residence	residence	NOUN
ftr-321	203	58	in	in	ADP
ftr-321	203	59	the	the	DET
ftr-321	203	60	european	european	PROPN
ftr-321	203	61	union	union	PROPN
ftr-321	203	62	and	and	CCONJ
ftr-321	203	63	will	will	AUX
ftr-321	203	64	be	be	AUX
ftr-321	203	65	considered	consider	VERB
ftr-321	203	66	a	a	DET
ftr-321	203	67	third	third	ADJ
ftr-321	203	68	-	-	PUNCT
ftr-321	203	69	country	country	NOUN
ftr-321	203	70	entity	entity	NOUN
ftr-321	203	71	for	for	ADP
ftr-321	203	72	tax	tax	NOUN
ftr-321	203	73	purposes	purpose	NOUN
ftr-321	203	74	.	.	PUNCT
ftr-321	204	1	based	base	VERB
ftr-321	204	2	on	on	ADP
ftr-321	204	3	the	the	DET
ftr-321	204	4	dtcs	dtcs	NOUN
ftr-321	204	5	that	that	PRON
ftr-321	204	6	are	be	AUX
ftr-321	204	7	modeled	model	VERB
ftr-321	204	8	after	after	ADP
ftr-321	204	9	the	the	DET
ftr-321	204	10	oecd	oecd	PROPN
ftr-321	204	11	model	model	PROPN
ftr-321	204	12	convention	convention	PROPN
ftr-321	204	13	,	,	PUNCT
ftr-321	204	14	a	a	DET
ftr-321	204	15	company	company	NOUN
ftr-321	204	16	’s	’s	PART
ftr-321	204	17	residence	residence	NOUN
ftr-321	204	18	is	be	AUX
ftr-321	204	19	determined	determine	VERB
ftr-321	204	20	by	by	ADP
ftr-321	204	21	the	the	DET
ftr-321	204	22	place	place	NOUN
ftr-321	204	23	of	of	ADP
ftr-321	204	24	―effective	―effective	PROPN
ftr-321	204	25	management.‖	management.‖	NOUN
ftr-321	204	26	there	there	PRON
ftr-321	204	27	are	be	VERB
ftr-321	204	28	,	,	PUNCT
ftr-321	204	29	however	however	ADV
ftr-321	204	30	,	,	PUNCT
ftr-321	204	31	a	a	DET
ftr-321	204	32	number	number	NOUN
ftr-321	204	33	of	of	ADP
ftr-321	204	34	dtcs	dtcs	NOUN
ftr-321	204	35	that	that	PRON
ftr-321	204	36	deviate	deviate	VERB
ftr-321	204	37	from	from	ADP
ftr-321	204	38	the	the	DET
ftr-321	204	39	wording	wording	NOUN
ftr-321	204	40	of	of	ADP
ftr-321	204	41	the	the	DET
ftr-321	204	42	oecd	oecd	PROPN
ftr-321	204	43	-	-	PUNCT
ftr-321	204	44	mc	mc	PROPN
ftr-321	204	45	or	or	CCONJ
ftr-321	204	46	in	in	ADP
ftr-321	204	47	case	case	NOUN
ftr-321	204	48	of	of	ADP
ftr-321	204	49	dual	dual	ADJ
ftr-321	204	50	residence	residence	NOUN
ftr-321	204	51	,	,	PUNCT
ftr-321	204	52	do	do	AUX
ftr-321	204	53	not	not	PART
ftr-321	204	54	grant	grant	VERB
ftr-321	204	55	treaty	treaty	NOUN
ftr-321	204	56	benefits	benefit	NOUN
ftr-321	204	57	at	at	ADV
ftr-321	204	58	all	all	ADV
ftr-321	204	59	or	or	CCONJ
ftr-321	204	60	grant	grant	VERB
ftr-321	204	61	these	these	DET
ftr-321	204	62	benefits	benefit	NOUN
ftr-321	204	63	only	only	ADV
ftr-321	204	64	after	after	ADP
ftr-321	204	65	the	the	DET
ftr-321	204	66	conduct	conduct	NOUN
ftr-321	204	67	of	of	ADP
ftr-321	204	68	mutual	mutual	ADJ
ftr-321	204	69	agreement	agreement	NOUN
ftr-321	204	70	procedures	procedure	NOUN
ftr-321	204	71	.	.	PUNCT
ftr-321	205	1	26	26	NUM
ftr-321	205	2	in	in	ADP
ftr-321	205	3	these	these	DET
ftr-321	205	4	cases	case	NOUN
ftr-321	205	5	,	,	PUNCT
ftr-321	205	6	a	a	DET
ftr-321	205	7	company	company	NOUN
ftr-321	205	8	will	will	AUX
ftr-321	205	9	lose	lose	VERB
ftr-321	205	10	its	its	PRON
ftr-321	205	11	eu	eu	PROPN
ftr-321	205	12	-	-	NOUN
ftr-321	205	13	residence	residence	NOUN
ftr-321	205	14	only	only	ADV
ftr-321	205	15	if	if	SCONJ
ftr-321	205	16	a	a	DET
ftr-321	205	17	mutual	mutual	ADJ
ftr-321	205	18	agreement	agreement	NOUN
ftr-321	205	19	procedure	procedure	NOUN
ftr-321	205	20	has	have	AUX
ftr-321	205	21	been	be	AUX
ftr-321	205	22	concluded	conclude	VERB
ftr-321	205	23	.	.	PUNCT
ftr-321	206	1	if	if	SCONJ
ftr-321	206	2	a	a	DET
ftr-321	206	3	company	company	NOUN
ftr-321	206	4	is	be	AUX
ftr-321	206	5	not	not	PART
ftr-321	206	6	considered	consider	VERB
ftr-321	206	7	resident	resident	NOUN
ftr-321	206	8	in	in	ADP
ftr-321	206	9	any	any	DET
ftr-321	206	10	state	state	NOUN
ftr-321	206	11	according	accord	VERB
ftr-321	206	12	to	to	ADP
ftr-321	206	13	a	a	DET
ftr-321	206	14	dtc	dtc	NOUN
ftr-321	206	15	,	,	PUNCT
ftr-321	206	16	it	it	PRON
ftr-321	206	17	can	can	AUX
ftr-321	206	18	not	not	PART
ftr-321	206	19	be	be	AUX
ftr-321	206	20	deemed	deem	VERB
ftr-321	206	21	resident	resident	ADJ
ftr-321	206	22	in	in	ADP
ftr-321	206	23	a	a	DET
ftr-321	206	24	third	third	ADJ
ftr-321	206	25	country	country	NOUN
ftr-321	206	26	.	.	PUNCT
ftr-321	207	1	this	this	PRON
ftr-321	207	2	also	also	ADV
ftr-321	207	3	applies	apply	VERB
ftr-321	207	4	if	if	SCONJ
ftr-321	207	5	there	there	PRON
ftr-321	207	6	is	be	VERB
ftr-321	207	7	no	no	DET
ftr-321	207	8	dtc	dtc	NOUN
ftr-321	207	9	with	with	ADP
ftr-321	207	10	a	a	DET
ftr-321	207	11	third	third	ADJ
ftr-321	207	12	country	country	NOUN
ftr-321	207	13	or	or	CCONJ
ftr-321	207	14	if	if	SCONJ
ftr-321	207	15	the	the	DET
ftr-321	207	16	dtc	dtc	NOUN
ftr-321	207	17	is	be	AUX
ftr-321	207	18	not	not	PART
ftr-321	207	19	applicable	applicable	ADJ
ftr-321	207	20	.	.	PUNCT
ftr-321	208	1	if	if	SCONJ
ftr-321	208	2	companies	company	NOUN
ftr-321	208	3	that	that	PRON
ftr-321	208	4	are	be	AUX
ftr-321	208	5	a	a	DET
ftr-321	208	6	resident	resident	NOUN
ftr-321	208	7	of	of	ADP
ftr-321	208	8	two	two	NUM
ftr-321	208	9	states	state	NOUN
ftr-321	208	10	either	either	CCONJ
ftr-321	208	11	are	be	AUX
ftr-321	208	12	not	not	PART
ftr-321	208	13	entitled	entitle	VERB
ftr-321	208	14	to	to	ADP
ftr-321	208	15	treaty	treaty	NOUN
ftr-321	208	16	benefits	benefit	NOUN
ftr-321	208	17	or	or	CCONJ
ftr-321	208	18	are	be	AUX
ftr-321	208	19	―under	―under	ADP
ftr-321	208	20	observation‖	observation‖	PRON
ftr-321	208	21	for	for	ADP
ftr-321	208	22	purposes	purpose	NOUN
ftr-321	208	23	of	of	ADP
ftr-321	208	24	application	application	NOUN
ftr-321	208	25	of	of	ADP
ftr-321	208	26	a	a	DET
ftr-321	208	27	dtc	dtc	NOUN
ftr-321	208	28	,	,	PUNCT
ftr-321	208	29	and	and	CCONJ
ftr-321	208	30	the	the	DET
ftr-321	208	31	competent	competent	ADJ
ftr-321	208	32	authorities	authority	NOUN
ftr-321	208	33	reserve	reserve	VERB
ftr-321	208	34	the	the	DET
ftr-321	208	35	right	right	NOUN
ftr-321	208	36	to	to	PART
ftr-321	208	37	clarify	clarify	VERB
ftr-321	208	38	their	their	PRON
ftr-321	208	39	entitlement	entitlement	NOUN
ftr-321	208	40	by	by	ADP
ftr-321	208	41	way	way	NOUN
ftr-321	208	42	of	of	ADP
ftr-321	208	43	a	a	DET
ftr-321	208	44	mutual	mutual	ADJ
ftr-321	208	45	agreement	agreement	NOUN
ftr-321	208	46	procedure	procedure	NOUN
ftr-321	208	47	in	in	ADP
ftr-321	208	48	a	a	DET
ftr-321	208	49	particular	particular	ADJ
ftr-321	208	50	case	case	NOUN
ftr-321	208	51	,	,	PUNCT
ftr-321	208	52	this	this	DET
ftr-321	208	53	disadvantage	disadvantage	NOUN
ftr-321	208	54	suddenly	suddenly	ADV
ftr-321	208	55	becomes	become	VERB
ftr-321	208	56	a	a	DET
ftr-321	208	57	blessing	blessing	NOUN
ftr-321	208	58	for	for	ADP
ftr-321	208	59	the	the	DET
ftr-321	208	60	purpose	purpose	NOUN
ftr-321	208	61	of	of	ADP
ftr-321	208	62	the	the	DET
ftr-321	208	63	directive	directive	NOUN
ftr-321	208	64	.	.	PUNCT
ftr-321	209	1	in	in	ADP
ftr-321	209	2	terms	term	NOUN
ftr-321	209	3	of	of	ADP
ftr-321	209	4	legal	legal	ADJ
ftr-321	209	5	policy	policy	NOUN
ftr-321	209	6	,	,	PUNCT
ftr-321	209	7	the	the	DET
ftr-321	209	8	diametric	diametric	ADJ
ftr-321	209	9	difference	difference	NOUN
ftr-321	209	10	in	in	ADP
ftr-321	209	11	evaluation	evaluation	NOUN
ftr-321	209	12	between	between	ADP
ftr-321	209	13	dtc	dtc	NOUN
ftr-321	209	14	and	and	CCONJ
ftr-321	209	15	the	the	DET
ftr-321	209	16	proposal	proposal	NOUN
ftr-321	209	17	is	be	AUX
ftr-321	209	18	not	not	PART
ftr-321	209	19	comprehensible	comprehensible	ADJ
ftr-321	209	20	at	at	ADP
ftr-321	209	21	first	first	ADJ
ftr-321	209	22	sight	sight	NOUN
ftr-321	209	23	.	.	PUNCT
ftr-321	210	1	concededly	concededly	ADV
ftr-321	210	2	,	,	PUNCT
ftr-321	210	3	article	article	NOUN
ftr-321	210	4	2	2	NUM
ftr-321	210	5	of	of	ADP
ftr-321	210	6	the	the	DET
ftr-321	210	7	parent	parent	NOUN
ftr-321	210	8	-	-	PUNCT
ftr-321	210	9	subsidiary	subsidiary	NOUN
ftr-321	210	10	directive	directive	NOUN
ftr-321	210	11	and	and	CCONJ
ftr-321	210	12	article	article	NOUN
ftr-321	210	13	3	3	NUM
ftr-321	210	14	of	of	ADP
ftr-321	210	15	the	the	DET
ftr-321	210	16	interest	interest	NOUN
ftr-321	210	17	and	and	CCONJ
ftr-321	210	18	royalties	royalty	NOUN
ftr-321	210	19	directive	directive	NOUN
ftr-321	210	20	are	be	AUX
ftr-321	210	21	based	base	VERB
ftr-321	210	22	on	on	ADP
ftr-321	210	23	a	a	DET
ftr-321	210	24	similar	similar	ADJ
ftr-321	210	25	concept	concept	NOUN
ftr-321	210	26	,	,	PUNCT
ftr-321	210	27	27	27	NUM
ftr-321	210	28	although	although	SCONJ
ftr-321	210	29	the	the	DET
ftr-321	210	30	ccctb	ccctb	NOUN
ftr-321	210	31	proposal	proposal	NOUN
ftr-321	210	32	has	have	VERB
ftr-321	210	33	its	its	PRON
ftr-321	210	34	own	own	ADJ
ftr-321	210	35	terminology	terminology	NOUN
ftr-321	210	36	.	.	PUNCT
ftr-321	211	1	as	as	ADP
ftr-321	211	2	a	a	DET
ftr-321	211	3	result	result	NOUN
ftr-321	211	4	of	of	ADP
ftr-321	211	5	the	the	DET
ftr-321	211	6	two	two	NUM
ftr-321	211	7	existing	exist	VERB
ftr-321	211	8	directives	directive	NOUN
ftr-321	211	9	,	,	PUNCT
ftr-321	211	10	the	the	DET
ftr-321	211	11	absence	absence	NOUN
ftr-321	211	12	of	of	ADP
ftr-321	211	13	treaty	treaty	NOUN
ftr-321	211	14	benefits	benefit	NOUN
ftr-321	211	15	turns	turn	VERB
ftr-321	211	16	into	into	ADP
ftr-321	211	17	an	an	DET
ftr-321	211	18	advantage	advantage	NOUN
ftr-321	211	19	for	for	ADP
ftr-321	211	20	purposes	purpose	NOUN
ftr-321	211	21	of	of	ADP
ftr-321	211	22	the	the	DET
ftr-321	211	23	directive	directive	NOUN
ftr-321	211	24	.	.	PUNCT
ftr-321	212	1	ultimately	ultimately	ADV
ftr-321	212	2	,	,	PUNCT
ftr-321	212	3	the	the	DET
ftr-321	212	4	directive	directive	NOUN
ftr-321	212	5	’s	’s	PART
ftr-321	212	6	scope	scope	NOUN
ftr-321	212	7	of	of	ADP
ftr-321	212	8	application	application	NOUN
ftr-321	212	9	depends	depend	VERB
ftr-321	212	10	on	on	ADP
ftr-321	212	11	the	the	DET
ftr-321	212	12	content	content	NOUN
ftr-321	212	13	of	of	ADP
ftr-321	212	14	the	the	DET
ftr-321	212	15	concluded	conclude	VERB
ftr-321	212	16	dtcs	dtcs	NOUN
ftr-321	212	17	and	and	CCONJ
ftr-321	212	18	can	can	AUX
ftr-321	212	19	hence	hence	ADV
ftr-321	212	20	be	be	AUX
ftr-321	212	21	different	different	ADJ
ftr-321	212	22	in	in	ADP
ftr-321	212	23	each	each	DET
ftr-321	212	24	member	member	NOUN
ftr-321	212	25	state	state	NOUN
ftr-321	212	26	.	.	PUNCT
ftr-321	213	1	this	this	PRON
ftr-321	213	2	can	can	AUX
ftr-321	213	3	only	only	ADV
ftr-321	213	4	be	be	AUX
ftr-321	213	5	due	due	ADJ
ftr-321	213	6	to	to	ADP
ftr-321	213	7	the	the	DET
ftr-321	213	8	fact	fact	NOUN
ftr-321	213	9	that	that	SCONJ
ftr-321	213	10	,	,	PUNCT
ftr-321	213	11	as	as	ADP
ftr-321	213	12	a	a	DET
ftr-321	213	13	result	result	NOUN
ftr-321	213	14	of	of	ADP
ftr-321	213	15	the	the	DET
ftr-321	213	16	company	company	NOUN
ftr-321	213	17	’s	’s	PART
ftr-321	213	18	residence	residence	NOUN
ftr-321	213	19	outside	outside	ADP
ftr-321	213	20	the	the	DET
ftr-321	213	21	european	european	PROPN
ftr-321	213	22	union	union	PROPN
ftr-321	213	23	for	for	ADP
ftr-321	213	24	purposes	purpose	NOUN
ftr-321	213	25	of	of	ADP
ftr-321	213	26	the	the	DET
ftr-321	213	27	dtc	dtc	NOUN
ftr-321	213	28	,	,	PUNCT
ftr-321	213	29	the	the	DET
ftr-321	213	30	company	company	NOUN
ftr-321	213	31	can	can	AUX
ftr-321	213	32	be	be	AUX
ftr-321	213	33	taxed	tax	VERB
ftr-321	213	34	in	in	ADP
ftr-321	213	35	the	the	DET
ftr-321	213	36	eu	eu	PROPN
ftr-321	213	37	member	member	NOUN
ftr-321	213	38	state	state	NOUN
ftr-321	213	39	only	only	ADV
ftr-321	213	40	in	in	ADP
ftr-321	213	41	respect	respect	NOUN
ftr-321	213	42	of	of	ADP
ftr-321	213	43	income	income	NOUN
ftr-321	213	44	from	from	ADP
ftr-321	213	45	sources	source	NOUN
ftr-321	213	46	in	in	ADP
ftr-321	213	47	the	the	DET
ftr-321	213	48	member	member	NOUN
ftr-321	213	49	state	state	NOUN
ftr-321	213	50	,	,	PUNCT
ftr-321	213	51	hence	hence	ADV
ftr-321	213	52	resembling	resemble	VERB
ftr-321	213	53	more	more	ADV
ftr-321	213	54	a	a	DET
ftr-321	213	55	nonresident	nonresident	NOUN
ftr-321	213	56	than	than	ADP
ftr-321	213	57	a	a	DET
ftr-321	213	58	resident	resident	NOUN
ftr-321	213	59	.	.	PUNCT
ftr-321	214	1	for	for	ADP
ftr-321	214	2	both	both	CCONJ
ftr-321	214	3	the	the	DET
ftr-321	214	4	existing	exist	VERB
ftr-321	214	5	directives	directive	NOUN
ftr-321	214	6	and	and	CCONJ
ftr-321	214	7	the	the	DET
ftr-321	214	8	ccctb	ccctb	NOUN
ftr-321	214	9	proposal	proposal	NOUN
ftr-321	214	10	,	,	PUNCT
ftr-321	214	11	the	the	DET
ftr-321	214	12	question	question	NOUN
ftr-321	214	13	now	now	ADV
ftr-321	214	14	is	be	AUX
ftr-321	214	15	whether	whether	SCONJ
ftr-321	214	16	it	it	PRON
ftr-321	214	17	is	be	AUX
ftr-321	214	18	worth	worth	ADJ
ftr-321	214	19	accepting	accept	VERB
ftr-321	214	20	that	that	SCONJ
ftr-321	214	21	the	the	DET
ftr-321	214	22	scope	scope	NOUN
ftr-321	214	23	of	of	ADP
ftr-321	214	24	the	the	DET
ftr-321	214	25	directive	directive	NOUN
ftr-321	214	26	not	not	PART
ftr-321	214	27	only	only	ADV
ftr-321	214	28	varies	vary	VERB
ftr-321	214	29	from	from	ADP
ftr-321	214	30	member	member	NOUN
ftr-321	214	31	state	state	NOUN
ftr-321	214	32	to	to	ADP
ftr-321	214	33	member	member	NOUN
ftr-321	214	34	state	state	NOUN
ftr-321	214	35	,	,	PUNCT
ftr-321	214	36	but	but	CCONJ
ftr-321	214	37	also	also	ADV
ftr-321	214	38	,	,	PUNCT
ftr-321	214	39	on	on	ADP
ftr-321	214	40	the	the	DET
ftr-321	214	41	other	other	ADJ
ftr-321	214	42	26	26	NUM
ftr-321	214	43	.	.	PUNCT
ftr-321	215	1	for	for	ADP
ftr-321	215	2	the	the	DET
ftr-321	215	3	first	first	ADJ
ftr-321	215	4	example	example	NOUN
ftr-321	215	5	,	,	PUNCT
ftr-321	215	6	see	see	VERB
ftr-321	215	7	the	the	DET
ftr-321	215	8	dtc	dtc	PROPN
ftr-321	215	9	austria	austria	PROPN
ftr-321	215	10	-	-	PUNCT
ftr-321	215	11	liechtenstein	liechtenstein	PROPN
ftr-321	215	12	.	.	PUNCT
ftr-321	216	1	for	for	ADP
ftr-321	216	2	the	the	DET
ftr-321	216	3	second	second	ADJ
ftr-321	216	4	example	example	NOUN
ftr-321	216	5	,	,	PUNCT
ftr-321	216	6	see	see	VERB
ftr-321	216	7	dtc	dtc	PROPN
ftr-321	216	8	bulgaria	bulgaria	PROPN
ftr-321	216	9	-	-	PUNCT
ftr-321	216	10	latvia	latvia	PROPN
ftr-321	216	11	,	,	PUNCT
ftr-321	216	12	bulgaria	bulgaria	PROPN
ftr-321	216	13	-	-	PUNCT
ftr-321	216	14	lithuania	lithuania	PROPN
ftr-321	216	15	,	,	PUNCT
ftr-321	216	16	estonia	estonia	PROPN
ftr-321	216	17	-	-	PUNCT
ftr-321	216	18	finland	finland	PROPN
ftr-321	216	19	,	,	PUNCT
ftr-321	216	20	estonia	estonia	PROPN
ftr-321	216	21	-	-	PUNCT
ftr-321	216	22	canada	canada	PROPN
ftr-321	216	23	,	,	PUNCT
ftr-321	216	24	estonia	estonia	PROPN
ftr-321	216	25	-	-	PUNCT
ftr-321	216	26	latvia	latvia	PROPN
ftr-321	216	27	,	,	PUNCT
ftr-321	216	28	estonia	estonia	PROPN
ftr-321	216	29	-	-	PUNCT
ftr-321	216	30	lithuania	lithuania	PROPN
ftr-321	216	31	,	,	PUNCT
ftr-321	216	32	estonia	estonia	PROPN
ftr-321	216	33	-	-	PUNCT
ftr-321	216	34	turkey	turkey	PROPN
ftr-321	216	35	,	,	PUNCT
ftr-321	216	36	estoniabelarus	estoniabelarus	PROPN
ftr-321	216	37	,	,	PUNCT
ftr-321	216	38	finland	finland	PROPN
ftr-321	216	39	-	-	PUNCT
ftr-321	216	40	canada	canada	PROPN
ftr-321	216	41	,	,	PUNCT
ftr-321	216	42	finland	finland	PROPN
ftr-321	216	43	-	-	PUNCT
ftr-321	216	44	latvia	latvia	PROPN
ftr-321	216	45	,	,	PUNCT
ftr-321	216	46	finland	finland	PROPN
ftr-321	216	47	-	-	PUNCT
ftr-321	216	48	lithuania	lithuania	PROPN
ftr-321	216	49	,	,	PUNCT
ftr-321	216	50	finland	finland	PROPN
ftr-321	216	51	-	-	PUNCT
ftr-321	216	52	turkey	turkey	PROPN
ftr-321	216	53	,	,	PUNCT
ftr-321	216	54	finland	finland	PROPN
ftr-321	216	55	-	-	PUNCT
ftr-321	216	56	belarus	belarus	PROPN
ftr-321	216	57	,	,	PUNCT
ftr-321	216	58	canada	canada	PROPN
ftr-321	216	59	-	-	PUNCT
ftr-321	216	60	mexico	mexico	PROPN
ftr-321	216	61	,	,	PUNCT
ftr-321	216	62	canada	canada	PROPN
ftr-321	216	63	-	-	PUNCT
ftr-321	216	64	philippines	philippines	PROPN
ftr-321	216	65	,	,	PUNCT
ftr-321	216	66	canada	canada	PROPN
ftr-321	216	67	-	-	PUNCT
ftr-321	216	68	thailand	thailand	PROPN
ftr-321	216	69	,	,	PUNCT
ftr-321	216	70	latviacanada	latviacanada	PROPN
ftr-321	216	71	,	,	PUNCT
ftr-321	216	72	latvia	latvia	PROPN
ftr-321	216	73	-	-	PUNCT
ftr-321	216	74	turkey	turkey	PROPN
ftr-321	216	75	,	,	PUNCT
ftr-321	216	76	latvia	latvia	PROPN
ftr-321	216	77	-	-	PUNCT
ftr-321	216	78	belarus	belarus	PROPN
ftr-321	216	79	,	,	PUNCT
ftr-321	216	80	lithuania	lithuania	PROPN
ftr-321	216	81	-	-	PUNCT
ftr-321	216	82	canada	canada	PROPN
ftr-321	216	83	,	,	PUNCT
ftr-321	216	84	lithuania	lithuania	PROPN
ftr-321	216	85	-	-	PUNCT
ftr-321	216	86	turkey	turkey	PROPN
ftr-321	216	87	,	,	PUNCT
ftr-321	216	88	lithuania	lithuania	PROPN
ftr-321	216	89	-	-	PUNCT
ftr-321	216	90	belarus	belarus	PROPN
ftr-321	216	91	,	,	PUNCT
ftr-321	216	92	thailand	thailand	PROPN
ftr-321	216	93	-	-	PUNCT
ftr-321	216	94	turkey	turkey	NOUN
ftr-321	216	95	.	.	PUNCT
ftr-321	217	1	27	27	NUM
ftr-321	217	2	.	.	PUNCT
ftr-321	218	1	see	see	VERB
ftr-321	218	2	interest	interest	NOUN
ftr-321	218	3	and	and	CCONJ
ftr-321	218	4	royalties	royalty	NOUN
ftr-321	218	5	directive	directive	NOUN
ftr-321	218	6	,	,	PUNCT
ftr-321	218	7	supra	supra	PROPN
ftr-321	218	8	note	note	NOUN
ftr-321	218	9	21	21	NUM
ftr-321	218	10	,	,	PUNCT
ftr-321	218	11	art	art	NOUN
ftr-321	218	12	.	.	PUNCT
ftr-321	219	1	2	2	NUM
ftr-321	219	2	.	.	NUM
ftr-321	219	3	2012	2012	NUM
ftr-321	219	4	]	]	PUNCT
ftr-321	219	5	eu	eu	PROPN
ftr-321	219	6	ccctb	ccctb	NOUN
ftr-321	219	7	proposal	proposal	NOUN
ftr-321	219	8	315	315	NUM
ftr-321	219	9	hand	hand	NOUN
ftr-321	219	10	,	,	PUNCT
ftr-321	219	11	depends	depend	VERB
ftr-321	219	12	on	on	ADP
ftr-321	219	13	in	in	ADP
ftr-321	219	14	which	which	PRON
ftr-321	219	15	third	third	ADJ
ftr-321	219	16	country	country	NOUN
ftr-321	219	17	the	the	DET
ftr-321	219	18	company	company	NOUN
ftr-321	219	19	is	be	AUX
ftr-321	219	20	still	still	ADV
ftr-321	219	21	resident	resident	ADJ
ftr-321	219	22	.	.	PUNCT
ftr-321	220	1	should	should	AUX
ftr-321	220	2	these	these	DET
ftr-321	220	3	companies	company	NOUN
ftr-321	220	4	generally	generally	ADV
ftr-321	220	5	be	be	AUX
ftr-321	220	6	regarded	regard	VERB
ftr-321	220	7	as	as	ADP
ftr-321	220	8	being	be	AUX
ftr-321	220	9	resident	resident	ADJ
ftr-321	220	10	in	in	ADP
ftr-321	220	11	the	the	DET
ftr-321	220	12	eu	eu	PROPN
ftr-321	220	13	,	,	PUNCT
ftr-321	220	14	it	it	PRON
ftr-321	220	15	would	would	AUX
ftr-321	220	16	be	be	AUX
ftr-321	220	17	useful	useful	ADJ
ftr-321	220	18	to	to	PART
ftr-321	220	19	adopt	adopt	VERB
ftr-321	220	20	in	in	ADP
ftr-321	220	21	the	the	DET
ftr-321	220	22	directive	directive	NOUN
ftr-321	220	23	the	the	DET
ftr-321	220	24	wording	wording	NOUN
ftr-321	220	25	of	of	ADP
ftr-321	220	26	the	the	DET
ftr-321	220	27	tie	tie	NOUN
ftr-321	220	28	-	-	PUNCT
ftr-321	220	29	breaker	breaker	NOUN
ftr-321	220	30	rule	rule	NOUN
ftr-321	220	31	laid	lay	VERB
ftr-321	220	32	out	out	ADP
ftr-321	220	33	in	in	ADP
ftr-321	220	34	article	article	NOUN
ftr-321	220	35	4(3	4(3	NUM
ftr-321	220	36	)	)	PUNCT
ftr-321	220	37	oecd	oecd	PROPN
ftr-321	220	38	-	-	PUNCT
ftr-321	220	39	mc	mc	PROPN
ftr-321	220	40	.	.	PUNCT
ftr-321	221	1	in	in	ADP
ftr-321	221	2	that	that	DET
ftr-321	221	3	case	case	NOUN
ftr-321	221	4	,	,	PUNCT
ftr-321	221	5	however	however	ADV
ftr-321	221	6	,	,	PUNCT
ftr-321	221	7	companies	company	NOUN
ftr-321	221	8	taxable	taxable	ADJ
ftr-321	221	9	in	in	ADP
ftr-321	221	10	respect	respect	NOUN
ftr-321	221	11	of	of	ADP
ftr-321	221	12	their	their	PRON
ftr-321	221	13	world	world	NOUN
ftr-321	221	14	-	-	PUNCT
ftr-321	221	15	wide	wide	ADJ
ftr-321	221	16	income	income	NOUN
ftr-321	221	17	would	would	AUX
ftr-321	221	18	sometimes	sometimes	ADV
ftr-321	221	19	be	be	AUX
ftr-321	221	20	considered	consider	VERB
ftr-321	221	21	nonresidents	nonresident	NOUN
ftr-321	221	22	also	also	ADV
ftr-321	221	23	in	in	ADP
ftr-321	221	24	the	the	DET
ftr-321	221	25	european	european	PROPN
ftr-321	221	26	union	union	PROPN
ftr-321	221	27	for	for	ADP
ftr-321	221	28	purposes	purpose	NOUN
ftr-321	221	29	of	of	ADP
ftr-321	221	30	the	the	DET
ftr-321	221	31	ccctb	ccctb	NOUN
ftr-321	221	32	rules	rule	NOUN
ftr-321	221	33	.	.	PUNCT
ftr-321	222	1	pursuant	pursuant	ADJ
ftr-321	222	2	to	to	ADP
ftr-321	222	3	article	article	NOUN
ftr-321	222	4	(	(	PUNCT
ftr-321	222	5	4	4	NUM
ftr-321	222	6	)	)	PUNCT
ftr-321	222	7	of	of	ADP
ftr-321	222	8	the	the	DET
ftr-321	222	9	ccctb	ccctb	NOUN
ftr-321	222	10	proposal	proposal	NOUN
ftr-321	222	11	,	,	PUNCT
ftr-321	222	12	companies	company	NOUN
ftr-321	222	13	resident	resident	VERB
ftr-321	222	14	in	in	ADP
ftr-321	222	15	several	several	ADJ
ftr-321	222	16	member	member	NOUN
ftr-321	222	17	states	state	NOUN
ftr-321	222	18	would	would	AUX
ftr-321	222	19	be	be	AUX
ftr-321	222	20	subject	subject	ADJ
ftr-321	222	21	to	to	ADP
ftr-321	222	22	precisely	precisely	ADV
ftr-321	222	23	that	that	DET
ftr-321	222	24	rule	rule	NOUN
ftr-321	222	25	in	in	ADP
ftr-321	222	26	order	order	NOUN
ftr-321	222	27	to	to	PART
ftr-321	222	28	determine	determine	VERB
ftr-321	222	29	in	in	ADP
ftr-321	222	30	which	which	PRON
ftr-321	222	31	member	member	NOUN
ftr-321	222	32	state	state	NOUN
ftr-321	222	33	they	they	PRON
ftr-321	222	34	are	be	AUX
ftr-321	222	35	a	a	DET
ftr-321	222	36	resident	resident	NOUN
ftr-321	222	37	.	.	PUNCT
ftr-321	223	1	article	article	NOUN
ftr-321	223	2	6(6	6(6	NUM
ftr-321	223	3	)	)	PUNCT
ftr-321	223	4	of	of	ADP
ftr-321	223	5	the	the	DET
ftr-321	223	6	ccctb	ccctb	NOUN
ftr-321	223	7	proposal	proposal	NOUN
ftr-321	223	8	provides	provide	VERB
ftr-321	223	9	that	that	SCONJ
ftr-321	223	10	a	a	DET
ftr-321	223	11	company	company	NOUN
ftr-321	223	12	resident	resident	NOUN
ftr-321	223	13	in	in	ADP
ftr-321	223	14	a	a	DET
ftr-321	223	15	member	member	NOUN
ftr-321	223	16	state	state	NOUN
ftr-321	223	17	that	that	PRON
ftr-321	223	18	is	be	AUX
ftr-321	223	19	covered	cover	VERB
ftr-321	223	20	by	by	ADP
ftr-321	223	21	this	this	DET
ftr-321	223	22	directive	directive	NOUN
ftr-321	223	23	―shall	―shall	PRON
ftr-321	223	24	be	be	AUX
ftr-321	223	25	subject	subject	ADJ
ftr-321	223	26	to	to	ADP
ftr-321	223	27	corporate	corporate	ADJ
ftr-321	223	28	tax	tax	NOUN
ftr-321	223	29	under	under	ADP
ftr-321	223	30	that	that	DET
ftr-321	223	31	system	system	NOUN
ftr-321	223	32	on	on	ADP
ftr-321	223	33	all	all	DET
ftr-321	223	34	income	income	NOUN
ftr-321	223	35	derived	derive	VERB
ftr-321	223	36	from	from	ADP
ftr-321	223	37	any	any	DET
ftr-321	223	38	source	source	NOUN
ftr-321	223	39	,	,	PUNCT
ftr-321	223	40	whether	whether	SCONJ
ftr-321	223	41	inside	inside	ADP
ftr-321	223	42	or	or	CCONJ
ftr-321	223	43	outside	outside	ADP
ftr-321	223	44	its	its	PRON
ftr-321	223	45	member	member	NOUN
ftr-321	223	46	state	state	NOUN
ftr-321	223	47	of	of	ADP
ftr-321	223	48	residence.‖	residence.‖	NOUN
ftr-321	223	49	similarly	similarly	ADV
ftr-321	223	50	,	,	PUNCT
ftr-321	223	51	article	article	NOUN
ftr-321	223	52	6(7	6(7	NUM
ftr-321	223	53	)	)	PUNCT
ftr-321	223	54	provides	provide	VERB
ftr-321	223	55	in	in	ADP
ftr-321	223	56	respect	respect	NOUN
ftr-321	223	57	of	of	ADP
ftr-321	223	58	a	a	DET
ftr-321	223	59	company	company	NOUN
ftr-321	223	60	resident	resident	NOUN
ftr-321	223	61	in	in	ADP
ftr-321	223	62	a	a	DET
ftr-321	223	63	third	third	ADJ
ftr-321	223	64	country	country	NOUN
ftr-321	223	65	that	that	PRON
ftr-321	223	66	it	it	PRON
ftr-321	223	67	―shall	―shall	PRON
ftr-321	223	68	be	be	AUX
ftr-321	223	69	subject	subject	ADJ
ftr-321	223	70	to	to	ADP
ftr-321	223	71	corporate	corporate	ADJ
ftr-321	223	72	tax	tax	NOUN
ftr-321	223	73	under	under	ADP
ftr-321	223	74	that	that	DET
ftr-321	223	75	system	system	NOUN
ftr-321	223	76	on	on	ADP
ftr-321	223	77	all	all	DET
ftr-321	223	78	income	income	NOUN
ftr-321	223	79	from	from	ADP
ftr-321	223	80	an	an	DET
ftr-321	223	81	activity	activity	NOUN
ftr-321	223	82	carried	carry	VERB
ftr-321	223	83	on	on	ADP
ftr-321	223	84	through	through	ADP
ftr-321	223	85	a	a	DET
ftr-321	223	86	permanent	permanent	ADJ
ftr-321	223	87	establishment	establishment	NOUN
ftr-321	223	88	in	in	ADP
ftr-321	223	89	a	a	DET
ftr-321	223	90	member	member	NOUN
ftr-321	223	91	state.‖	state.‖	NOUN
ftr-321	223	92	this	this	DET
ftr-321	223	93	language	language	NOUN
ftr-321	223	94	hence	hence	ADV
ftr-321	223	95	implies	imply	VERB
ftr-321	223	96	that	that	SCONJ
ftr-321	223	97	the	the	DET
ftr-321	223	98	concept	concept	NOUN
ftr-321	223	99	of	of	ADP
ftr-321	223	100	income	income	NOUN
ftr-321	223	101	is	be	AUX
ftr-321	223	102	very	very	ADV
ftr-321	223	103	broad	broad	ADJ
ftr-321	223	104	,	,	PUNCT
ftr-321	223	105	because	because	SCONJ
ftr-321	223	106	the	the	DET
ftr-321	223	107	focus	focus	NOUN
ftr-321	223	108	is	be	AUX
ftr-321	223	109	on	on	ADP
ftr-321	223	110	―all‖	―all‖	X
ftr-321	223	111	and	and	CCONJ
ftr-321	223	112	—	—	PUNCT
ftr-321	223	113	at	at	ADP
ftr-321	223	114	least	least	ADJ
ftr-321	223	115	in	in	ADP
ftr-321	223	116	article	article	NOUN
ftr-321	223	117	6(6	6(6	NUM
ftr-321	223	118	)	)	PUNCT
ftr-321	223	119	—	—	PUNCT
ftr-321	223	120	―from	―from	ADP
ftr-321	223	121	any	any	DET
ftr-321	223	122	source	source	NOUN
ftr-321	223	123	,	,	PUNCT
ftr-321	223	124	whether	whether	SCONJ
ftr-321	223	125	inside	inside	ADP
ftr-321	223	126	or	or	CCONJ
ftr-321	223	127	outside	outside	ADP
ftr-321	223	128	its	its	PRON
ftr-321	223	129	member	member	NOUN
ftr-321	223	130	state	state	NOUN
ftr-321	223	131	of	of	ADP
ftr-321	223	132	residence.‖	residence.‖	NOUN
ftr-321	223	133	article	article	NOUN
ftr-321	223	134	10	10	NUM
ftr-321	223	135	of	of	ADP
ftr-321	223	136	the	the	DET
ftr-321	223	137	ccctb	ccctb	NOUN
ftr-321	223	138	proposal	proposal	NOUN
ftr-321	223	139	provides	provide	VERB
ftr-321	223	140	that	that	SCONJ
ftr-321	223	141	the	the	DET
ftr-321	223	142	tax	tax	NOUN
ftr-321	223	143	base	base	NOUN
ftr-321	223	144	shall	shall	AUX
ftr-321	223	145	be	be	AUX
ftr-321	223	146	calculated	calculate	VERB
ftr-321	223	147	as	as	ADP
ftr-321	223	148	revenues	revenue	NOUN
ftr-321	223	149	minus	minus	CCONJ
ftr-321	223	150	exempt	exempt	ADJ
ftr-321	223	151	revenues	revenue	NOUN
ftr-321	223	152	,	,	PUNCT
ftr-321	223	153	deductible	deductible	ADJ
ftr-321	223	154	expenses	expense	NOUN
ftr-321	223	155	,	,	PUNCT
ftr-321	223	156	and	and	CCONJ
ftr-321	223	157	other	other	ADJ
ftr-321	223	158	deductible	deductible	ADJ
ftr-321	223	159	items	item	NOUN
ftr-321	223	160	.	.	PUNCT
ftr-321	224	1	revenues	revenue	NOUN
ftr-321	224	2	,	,	PUNCT
ftr-321	224	3	in	in	ADP
ftr-321	224	4	turn	turn	NOUN
ftr-321	224	5	,	,	PUNCT
ftr-321	224	6	are	be	AUX
ftr-321	224	7	defined	define	VERB
ftr-321	224	8	in	in	ADP
ftr-321	224	9	article	article	NOUN
ftr-321	224	10	4(8	4(8	NUM
ftr-321	224	11	)	)	PUNCT
ftr-321	224	12	of	of	ADP
ftr-321	224	13	the	the	DET
ftr-321	224	14	proposal	proposal	NOUN
ftr-321	224	15	.	.	PUNCT
ftr-321	225	1	revenues	revenue	NOUN
ftr-321	225	2	hence	hence	ADV
ftr-321	225	3	include	include	VERB
ftr-321	225	4	also	also	ADV
ftr-321	225	5	―subsidies	―subsidie	NOUN
ftr-321	225	6	and	and	CCONJ
ftr-321	225	7	grants	grant	NOUN
ftr-321	225	8	,	,	PUNCT
ftr-321	225	9	gifts	gift	NOUN
ftr-321	225	10	received	receive	VERB
ftr-321	225	11	,	,	PUNCT
ftr-321	225	12	compensation	compensation	NOUN
ftr-321	225	13	and	and	CCONJ
ftr-321	225	14	ex	ex	PROPN
ftr-321	225	15	-	-	PROPN
ftr-321	225	16	gratia	gratia	PROPN
ftr-321	225	17	payments.‖	payments.‖	VERB
ftr-321	225	18	the	the	DET
ftr-321	225	19	second	second	ADJ
ftr-321	225	20	sentence	sentence	NOUN
ftr-321	225	21	of	of	ADP
ftr-321	225	22	article	article	NOUN
ftr-321	225	23	4(8	4(8	NUM
ftr-321	225	24	)	)	PUNCT
ftr-321	225	25	of	of	ADP
ftr-321	225	26	the	the	DET
ftr-321	225	27	proposal	proposal	NOUN
ftr-321	225	28	specifically	specifically	ADV
ftr-321	225	29	notes	note	VERB
ftr-321	225	30	that	that	SCONJ
ftr-321	225	31	revenues	revenue	NOUN
ftr-321	225	32	shall	shall	AUX
ftr-321	225	33	not	not	PART
ftr-321	225	34	include	include	VERB
ftr-321	225	35	equity	equity	NOUN
ftr-321	225	36	raised	raise	VERB
ftr-321	225	37	by	by	ADP
ftr-321	225	38	the	the	DET
ftr-321	225	39	taxpayer	taxpayer	NOUN
ftr-321	225	40	or	or	CCONJ
ftr-321	225	41	debt	debt	NOUN
ftr-321	225	42	repaid	repay	VERB
ftr-321	225	43	to	to	ADP
ftr-321	225	44	it	it	PRON
ftr-321	225	45	.	.	PUNCT
ftr-321	226	1	income	income	NOUN
ftr-321	226	2	can	can	AUX
ftr-321	226	3	also	also	ADV
ftr-321	226	4	be	be	AUX
ftr-321	226	5	defined	define	VERB
ftr-321	226	6	on	on	ADP
ftr-321	226	7	the	the	DET
ftr-321	226	8	basis	basis	NOUN
ftr-321	226	9	of	of	ADP
ftr-321	226	10	other	other	ADJ
ftr-321	226	11	provisions	provision	NOUN
ftr-321	226	12	:	:	PUNCT
ftr-321	226	13	article	article	NOUN
ftr-321	226	14	9(1	9(1	NUM
ftr-321	226	15	)	)	PUNCT
ftr-321	226	16	of	of	ADP
ftr-321	226	17	the	the	DET
ftr-321	226	18	proposal	proposal	NOUN
ftr-321	226	19	provides	provide	VERB
ftr-321	226	20	that	that	SCONJ
ftr-321	226	21	in	in	ADP
ftr-321	226	22	computing	compute	VERB
ftr-321	226	23	the	the	DET
ftr-321	226	24	tax	tax	NOUN
ftr-321	226	25	base	base	NOUN
ftr-321	226	26	,	,	PUNCT
ftr-321	226	27	profits	profit	NOUN
ftr-321	226	28	,	,	PUNCT
ftr-321	226	29	and	and	CCONJ
ftr-321	226	30	losses	loss	NOUN
ftr-321	226	31	―shall	―shall	AUX
ftr-321	226	32	be	be	AUX
ftr-321	226	33	recognized	recognize	VERB
ftr-321	226	34	only	only	ADV
ftr-321	226	35	when	when	SCONJ
ftr-321	226	36	realized.‖	realized.‖	VERB
ftr-321	226	37	the	the	DET
ftr-321	226	38	concept	concept	NOUN
ftr-321	226	39	of	of	ADP
ftr-321	226	40	income	income	NOUN
ftr-321	226	41	,	,	PUNCT
ftr-321	226	42	hence	hence	ADV
ftr-321	226	43	,	,	PUNCT
ftr-321	226	44	is	be	AUX
ftr-321	226	45	determined	determine	VERB
ftr-321	226	46	also	also	ADV
ftr-321	226	47	by	by	ADP
ftr-321	226	48	the	the	DET
ftr-321	226	49	realization	realization	NOUN
ftr-321	226	50	principle	principle	NOUN
ftr-321	226	51	.	.	PUNCT
ftr-321	227	1	pure	pure	ADJ
ftr-321	227	2	appreciation	appreciation	NOUN
ftr-321	227	3	of	of	ADP
ftr-321	227	4	assets	asset	NOUN
ftr-321	227	5	will	will	AUX
ftr-321	227	6	therefore	therefore	ADV
ftr-321	227	7	not	not	PART
ftr-321	227	8	trigger	trigger	VERB
ftr-321	227	9	taxable	taxable	ADJ
ftr-321	227	10	income	income	NOUN
ftr-321	227	11	.	.	PUNCT
ftr-321	228	1	exemptions	exemption	NOUN
ftr-321	228	2	from	from	ADP
ftr-321	228	3	the	the	DET
ftr-321	228	4	realization	realization	NOUN
ftr-321	228	5	principle	principle	NOUN
ftr-321	228	6	—	—	PUNCT
ftr-321	228	7	such	such	ADJ
ftr-321	228	8	as	as	ADP
ftr-321	228	9	the	the	DET
ftr-321	228	10	provisions	provision	NOUN
ftr-321	228	11	for	for	ADP
ftr-321	228	12	controlled	control	VERB
ftr-321	228	13	foreign	foreign	ADJ
ftr-321	228	14	companies	company	NOUN
ftr-321	228	15	pursuant	pursuant	VERB
ftr-321	228	16	to	to	ADP
ftr-321	228	17	article	article	NOUN
ftr-321	228	18	82	82	NUM
ftr-321	228	19	of	of	ADP
ftr-321	228	20	the	the	DET
ftr-321	228	21	ccctb	ccctb	NOUN
ftr-321	228	22	proposal	proposal	NOUN
ftr-321	228	23	—	—	PUNCT
ftr-321	228	24	are	be	AUX
ftr-321	228	25	specifically	specifically	ADV
ftr-321	228	26	mentioned	mention	VERB
ftr-321	228	27	.	.	PUNCT
ftr-321	229	1	further	further	ADJ
ftr-321	229	2	indications	indication	NOUN
ftr-321	229	3	are	be	AUX
ftr-321	229	4	offered	offer	VERB
ftr-321	229	5	by	by	ADP
ftr-321	229	6	the	the	DET
ftr-321	229	7	exemptions	exemption	NOUN
ftr-321	229	8	.	.	PUNCT
ftr-321	230	1	article	article	NOUN
ftr-321	230	2	11(d	11(d	NUM
ftr-321	230	3	)	)	PUNCT
ftr-321	230	4	specifically	specifically	ADV
ftr-321	230	5	exempts	exempt	VERB
ftr-321	230	6	proceeds	proceed	NOUN
ftr-321	230	7	from	from	ADP
ftr-321	230	8	a	a	DET
ftr-321	230	9	disposal	disposal	NOUN
ftr-321	230	10	of	of	ADP
ftr-321	230	11	shares	share	NOUN
ftr-321	230	12	.	.	PUNCT
ftr-321	231	1	this	this	PRON
ftr-321	231	2	implies	imply	VERB
ftr-321	231	3	that	that	SCONJ
ftr-321	231	4	capital	capital	NOUN
ftr-321	231	5	gains	gain	NOUN
ftr-321	231	6	otherwise	otherwise	ADV
ftr-321	231	7	qualify	qualify	VERB
ftr-321	231	8	as	as	ADP
ftr-321	231	9	income	income	NOUN
ftr-321	231	10	.	.	PUNCT
ftr-321	232	1	b.	b.	PROPN
ftr-321	232	2	exemption	exemption	NOUN
ftr-321	232	3	of	of	ADP
ftr-321	232	4	foreign	foreign	ADJ
ftr-321	232	5	permanent	permanent	ADJ
ftr-321	232	6	establishments	establishment	NOUN
ftr-321	232	7	,	,	PUNCT
ftr-321	232	8	dividends	dividend	NOUN
ftr-321	232	9	,	,	PUNCT
ftr-321	232	10	and	and	CCONJ
ftr-321	232	11	capital	capital	NOUN
ftr-321	232	12	gains	gain	VERB
ftr-321	232	13	the	the	DET
ftr-321	232	14	provision	provision	NOUN
ftr-321	232	15	of	of	ADP
ftr-321	232	16	article	article	NOUN
ftr-321	232	17	11(e	11(e	NUM
ftr-321	232	18	)	)	PUNCT
ftr-321	232	19	of	of	ADP
ftr-321	232	20	the	the	DET
ftr-321	232	21	ccctb	ccctb	NOUN
ftr-321	232	22	proposal	proposal	NOUN
ftr-321	232	23	largely	largely	ADV
ftr-321	232	24	recognizes	recognize	VERB
ftr-321	232	25	the	the	DET
ftr-321	232	26	territoriality	territoriality	NOUN
ftr-321	232	27	principle	principle	NOUN
ftr-321	232	28	.	.	PUNCT
ftr-321	233	1	it	it	PRON
ftr-321	233	2	exempts	exempt	VERB
ftr-321	233	3	from	from	ADP
ftr-321	233	4	corporate	corporate	ADJ
ftr-321	233	5	tax	tax	NOUN
ftr-321	233	6	―income	―income	PROPN
ftr-321	233	7	of	of	ADP
ftr-321	233	8	a	a	DET
ftr-321	233	9	permanent	permanent	ADJ
ftr-321	233	10	establishment	establishment	NOUN
ftr-321	233	11	in	in	ADP
ftr-321	233	12	a	a	DET
ftr-321	233	13	third	third	ADJ
ftr-321	233	14	country.‖	country.‖	NOUN
ftr-321	233	15	at	at	ADP
ftr-321	233	16	the	the	DET
ftr-321	233	17	same	same	ADJ
ftr-321	233	18	time	time	NOUN
ftr-321	233	19	,	,	PUNCT
ftr-321	233	20	article	article	NOUN
ftr-321	233	21	11(c	11(c	NUM
ftr-321	233	22	)	)	PUNCT
ftr-321	233	23	exempts	exempt	VERB
ftr-321	233	24	―received	―receive	VERB
ftr-321	233	25	profit	profit	NOUN
ftr-321	233	26	distributions,‖	distributions,‖	PROPN
ftr-321	233	27	and	and	CCONJ
ftr-321	233	28	article	article	NOUN
ftr-321	233	29	11(d	11(d	NUM
ftr-321	233	30	)	)	PUNCT
ftr-321	233	31	―exempts	―exempts	PUNCT
ftr-321	233	32	proceeds	proceed	NOUN
ftr-321	233	33	from	from	ADP
ftr-321	233	34	a	a	DET
ftr-321	233	35	disposal	disposal	NOUN
ftr-321	233	36	of	of	ADP
ftr-321	233	37	shares.‖	shares.‖	NOUN
ftr-321	233	38	other	other	ADJ
ftr-321	233	39	than	than	ADP
ftr-321	233	40	the	the	DET
ftr-321	233	41	exemption	exemption	NOUN
ftr-321	233	42	of	of	ADP
ftr-321	233	43	permanent	permanent	ADJ
ftr-321	233	44	316	316	NUM
ftr-321	233	45	florida	florida	PROPN
ftr-321	233	46	tax	tax	NOUN
ftr-321	233	47	review	review	NOUN
ftr-321	233	48	[	[	X
ftr-321	233	49	vol	vol	NOUN
ftr-321	233	50	.	.	PUNCT
ftr-321	234	1	13:6	13:6	NUM
ftr-321	234	2	establishments	establishment	NOUN
ftr-321	234	3	in	in	ADP
ftr-321	234	4	third	third	ADJ
ftr-321	234	5	countries	country	NOUN
ftr-321	234	6	,	,	PUNCT
ftr-321	234	7	both	both	DET
ftr-321	234	8	provisions	provision	NOUN
ftr-321	234	9	apply	apply	VERB
ftr-321	234	10	regardless	regardless	ADV
ftr-321	234	11	of	of	ADP
ftr-321	234	12	the	the	DET
ftr-321	234	13	residence	residence	NOUN
ftr-321	234	14	of	of	ADP
ftr-321	234	15	the	the	DET
ftr-321	234	16	entity	entity	NOUN
ftr-321	234	17	that	that	PRON
ftr-321	234	18	distributes	distribute	VERB
ftr-321	234	19	profits	profit	NOUN
ftr-321	234	20	or	or	CCONJ
ftr-321	234	21	whose	whose	DET
ftr-321	234	22	shares	share	NOUN
ftr-321	234	23	are	be	AUX
ftr-321	234	24	disposed	dispose	VERB
ftr-321	234	25	.	.	PUNCT
ftr-321	235	1	it	it	PRON
ftr-321	235	2	makes	make	VERB
ftr-321	235	3	no	no	DET
ftr-321	235	4	difference	difference	NOUN
ftr-321	235	5	whether	whether	SCONJ
ftr-321	235	6	an	an	DET
ftr-321	235	7	eu	eu	ADJ
ftr-321	235	8	-	-	ADJ
ftr-321	235	9	resident	resident	ADJ
ftr-321	235	10	company	company	NOUN
ftr-321	235	11	operates	operate	VERB
ftr-321	235	12	in	in	ADP
ftr-321	235	13	a	a	DET
ftr-321	235	14	third	third	ADJ
ftr-321	235	15	country	country	NOUN
ftr-321	235	16	through	through	ADP
ftr-321	235	17	a	a	DET
ftr-321	235	18	permanent	permanent	ADJ
ftr-321	235	19	establishment	establishment	NOUN
ftr-321	235	20	or	or	CCONJ
ftr-321	235	21	through	through	ADP
ftr-321	235	22	shares	share	NOUN
ftr-321	235	23	in	in	ADP
ftr-321	235	24	another	another	DET
ftr-321	235	25	company	company	NOUN
ftr-321	235	26	.	.	PUNCT
ftr-321	236	1	this	this	DET
ftr-321	236	2	provision	provision	NOUN
ftr-321	236	3	is	be	AUX
ftr-321	236	4	characterized	characterize	VERB
ftr-321	236	5	by	by	ADP
ftr-321	236	6	the	the	DET
ftr-321	236	7	principle	principle	NOUN
ftr-321	236	8	of	of	ADP
ftr-321	236	9	neutrality	neutrality	NOUN
ftr-321	236	10	as	as	ADP
ftr-321	236	11	to	to	ADP
ftr-321	236	12	corporate	corporate	ADJ
ftr-321	236	13	form	form	NOUN
ftr-321	236	14	.	.	PUNCT
ftr-321	237	1	both	both	DET
ftr-321	237	2	profits	profit	NOUN
ftr-321	237	3	of	of	ADP
ftr-321	237	4	permanent	permanent	ADJ
ftr-321	237	5	establishments	establishment	NOUN
ftr-321	237	6	and	and	CCONJ
ftr-321	237	7	the	the	DET
ftr-321	237	8	profit	profit	NOUN
ftr-321	237	9	distributions	distribution	NOUN
ftr-321	237	10	of	of	ADP
ftr-321	237	11	the	the	DET
ftr-321	237	12	companies	company	NOUN
ftr-321	237	13	are	be	AUX
ftr-321	237	14	exempt	exempt	ADJ
ftr-321	237	15	.	.	PUNCT
ftr-321	238	1	in	in	ADP
ftr-321	238	2	both	both	DET
ftr-321	238	3	cases	case	NOUN
ftr-321	238	4	,	,	PUNCT
ftr-321	238	5	the	the	DET
ftr-321	238	6	capital	capital	NOUN
ftr-321	238	7	gains	gain	NOUN
ftr-321	238	8	are	be	AUX
ftr-321	238	9	exempt	exempt	ADJ
ftr-321	238	10	.	.	PUNCT
ftr-321	239	1	the	the	DET
ftr-321	239	2	compromise	compromise	NOUN
ftr-321	239	3	proposal	proposal	NOUN
ftr-321	239	4	of	of	ADP
ftr-321	239	5	the	the	DET
ftr-321	239	6	danish	danish	ADJ
ftr-321	239	7	presidency	presidency	NOUN
ftr-321	239	8	,	,	PUNCT
ftr-321	239	9	however	however	ADV
ftr-321	239	10	,	,	PUNCT
ftr-321	239	11	weakens	weaken	VERB
ftr-321	239	12	this	this	DET
ftr-321	239	13	concept	concept	NOUN
ftr-321	239	14	.	.	PUNCT
ftr-321	240	1	received	receive	VERB
ftr-321	240	2	profit	profit	NOUN
ftr-321	240	3	distributions	distribution	NOUN
ftr-321	240	4	shall	shall	AUX
ftr-321	240	5	only	only	ADV
ftr-321	240	6	be	be	AUX
ftr-321	240	7	exempt	exempt	ADJ
ftr-321	240	8	from	from	ADP
ftr-321	240	9	corporate	corporate	ADJ
ftr-321	240	10	tax	tax	NOUN
ftr-321	240	11	if	if	SCONJ
ftr-321	240	12	a	a	DET
ftr-321	240	13	minimum	minimum	NOUN
ftr-321	240	14	holding	holding	NOUN
ftr-321	240	15	of	of	ADP
ftr-321	240	16	10	10	NUM
ftr-321	240	17	percent	percent	NOUN
ftr-321	240	18	exists	exist	VERB
ftr-321	240	19	.	.	PUNCT
ftr-321	241	1	the	the	DET
ftr-321	241	2	same	same	ADJ
ftr-321	241	3	should	should	AUX
ftr-321	241	4	hold	hold	VERB
ftr-321	241	5	for	for	ADP
ftr-321	241	6	proceeds	proceed	NOUN
ftr-321	241	7	from	from	ADP
ftr-321	241	8	a	a	DET
ftr-321	241	9	disposal	disposal	NOUN
ftr-321	241	10	of	of	ADP
ftr-321	241	11	shares	share	NOUN
ftr-321	241	12	.	.	PUNCT
ftr-321	242	1	further	further	ADJ
ftr-321	242	2	exceptions	exception	NOUN
ftr-321	242	3	of	of	ADP
ftr-321	242	4	the	the	DET
ftr-321	242	5	exemption	exemption	NOUN
ftr-321	242	6	are	be	AUX
ftr-321	242	7	envisaged	envisage	VERB
ftr-321	242	8	for	for	ADP
ftr-321	242	9	profit	profit	NOUN
ftr-321	242	10	distributions	distribution	NOUN
ftr-321	242	11	from	from	ADP
ftr-321	242	12	shares	share	NOUN
ftr-321	242	13	held	hold	VERB
ftr-321	242	14	for	for	ADP
ftr-321	242	15	trading	trading	NOUN
ftr-321	242	16	as	as	ADV
ftr-321	242	17	well	well	ADV
ftr-321	242	18	as	as	ADP
ftr-321	242	19	profit	profit	NOUN
ftr-321	242	20	distributions	distribution	NOUN
ftr-321	242	21	received	receive	VERB
ftr-321	242	22	by	by	ADP
ftr-321	242	23	life	life	NOUN
ftr-321	242	24	insurance	insurance	NOUN
ftr-321	242	25	undertakings	undertaking	NOUN
ftr-321	242	26	.	.	PUNCT
ftr-321	243	1	the	the	DET
ftr-321	243	2	limit	limit	NOUN
ftr-321	243	3	of	of	ADP
ftr-321	243	4	10	10	NUM
ftr-321	243	5	percent	percent	NOUN
ftr-321	243	6	appears	appear	VERB
ftr-321	243	7	to	to	PART
ftr-321	243	8	be	be	AUX
ftr-321	243	9	derived	derive	VERB
ftr-321	243	10	from	from	ADP
ftr-321	243	11	the	the	DET
ftr-321	243	12	parent	parent	NOUN
ftr-321	243	13	-	-	PUNCT
ftr-321	243	14	subsidiary	subsidiary	NOUN
ftr-321	243	15	directive	directive	NOUN
ftr-321	243	16	.	.	PUNCT
ftr-321	244	1	the	the	DET
ftr-321	244	2	terminology	terminology	NOUN
ftr-321	244	3	,	,	PUNCT
ftr-321	244	4	however	however	ADV
ftr-321	244	5	,	,	PUNCT
ftr-321	244	6	does	do	AUX
ftr-321	244	7	not	not	PART
ftr-321	244	8	match	match	VERB
ftr-321	244	9	.	.	PUNCT
ftr-321	245	1	the	the	DET
ftr-321	245	2	minimum	minimum	ADJ
ftr-321	245	3	holding	hold	VERB
ftr-321	245	4	requirement	requirement	NOUN
ftr-321	245	5	of	of	ADP
ftr-321	245	6	10	10	NUM
ftr-321	245	7	percent	percent	NOUN
ftr-321	245	8	is	be	AUX
ftr-321	245	9	especially	especially	ADV
ftr-321	245	10	unsuitable	unsuitable	ADJ
ftr-321	245	11	for	for	ADP
ftr-321	245	12	the	the	DET
ftr-321	245	13	ccctb	ccctb	NOUN
ftr-321	245	14	rules	rule	NOUN
ftr-321	245	15	because	because	SCONJ
ftr-321	245	16	,	,	PUNCT
ftr-321	245	17	due	due	ADP
ftr-321	245	18	to	to	ADP
ftr-321	245	19	the	the	DET
ftr-321	245	20	exemption	exemption	NOUN
ftr-321	245	21	of	of	ADP
ftr-321	245	22	permanent	permanent	ADJ
ftr-321	245	23	establishments	establishment	NOUN
ftr-321	245	24	in	in	ADP
ftr-321	245	25	third	third	ADJ
ftr-321	245	26	countries	country	NOUN
ftr-321	245	27	,	,	PUNCT
ftr-321	245	28	profits	profit	NOUN
ftr-321	245	29	made	make	VERB
ftr-321	245	30	through	through	ADP
ftr-321	245	31	minimal	minimal	ADJ
ftr-321	245	32	holdings	holding	NOUN
ftr-321	245	33	in	in	ADP
ftr-321	245	34	partnerships	partnership	NOUN
ftr-321	245	35	are	be	AUX
ftr-321	245	36	not	not	PART
ftr-321	245	37	included	include	VERB
ftr-321	245	38	in	in	ADP
ftr-321	245	39	the	the	DET
ftr-321	245	40	tax	tax	NOUN
ftr-321	245	41	base	base	NOUN
ftr-321	245	42	.	.	PUNCT
ftr-321	246	1	the	the	DET
ftr-321	246	2	requirement	requirement	NOUN
ftr-321	246	3	of	of	ADP
ftr-321	246	4	a	a	DET
ftr-321	246	5	minimum	minimum	NOUN
ftr-321	246	6	holding	holding	NOUN
ftr-321	246	7	therefore	therefore	ADV
ftr-321	246	8	makes	make	VERB
ftr-321	246	9	little	little	ADJ
ftr-321	246	10	sense	sense	NOUN
ftr-321	246	11	.	.	PUNCT
ftr-321	247	1	however	however	ADV
ftr-321	247	2	,	,	PUNCT
ftr-321	247	3	in	in	ADP
ftr-321	247	4	other	other	ADJ
ftr-321	247	5	cases	case	NOUN
ftr-321	247	6	,	,	PUNCT
ftr-321	247	7	income	income	NOUN
ftr-321	247	8	from	from	ADP
ftr-321	247	9	third	third	ADJ
ftr-321	247	10	countries	country	NOUN
ftr-321	247	11	may	may	AUX
ftr-321	247	12	be	be	AUX
ftr-321	247	13	subject	subject	ADJ
ftr-321	247	14	to	to	ADP
ftr-321	247	15	tax	tax	NOUN
ftr-321	247	16	.	.	PUNCT
ftr-321	248	1	for	for	ADP
ftr-321	248	2	example	example	NOUN
ftr-321	248	3	,	,	PUNCT
ftr-321	248	4	if	if	SCONJ
ftr-321	248	5	it	it	PRON
ftr-321	248	6	is	be	AUX
ftr-321	248	7	not	not	PART
ftr-321	248	8	―income	―income	ADV
ftr-321	248	9	of	of	ADP
ftr-321	248	10	a	a	DET
ftr-321	248	11	permanent	permanent	ADJ
ftr-321	248	12	establishment‖	establishment‖	PROPN
ftr-321	248	13	or	or	CCONJ
ftr-321	248	14	if	if	SCONJ
ftr-321	248	15	a	a	DET
ftr-321	248	16	taxpayer	taxpayer	NOUN
ftr-321	248	17	engages	engage	VERB
ftr-321	248	18	in	in	ADP
ftr-321	248	19	commercial	commercial	ADJ
ftr-321	248	20	activities	activity	NOUN
ftr-321	248	21	in	in	ADP
ftr-321	248	22	a	a	DET
ftr-321	248	23	third	third	ADJ
ftr-321	248	24	country	country	NOUN
ftr-321	248	25	without	without	ADP
ftr-321	248	26	establishing	establish	VERB
ftr-321	248	27	a	a	DET
ftr-321	248	28	fixed	fix	VERB
ftr-321	248	29	place	place	NOUN
ftr-321	248	30	of	of	ADP
ftr-321	248	31	business	business	NOUN
ftr-321	248	32	,	,	PUNCT
ftr-321	248	33	it	it	PRON
ftr-321	248	34	will	will	AUX
ftr-321	248	35	still	still	ADV
ftr-321	248	36	be	be	AUX
ftr-321	248	37	taxed	tax	VERB
ftr-321	248	38	on	on	ADP
ftr-321	248	39	his	his	PRON
ftr-321	248	40	worldwide	worldwide	ADJ
ftr-321	248	41	income	income	NOUN
ftr-321	248	42	.	.	PUNCT
ftr-321	249	1	the	the	DET
ftr-321	249	2	principle	principle	NOUN
ftr-321	249	3	of	of	ADP
ftr-321	249	4	attraction	attraction	NOUN
ftr-321	249	5	does	do	AUX
ftr-321	249	6	not	not	PART
ftr-321	249	7	apply	apply	VERB
ftr-321	249	8	either	either	ADV
ftr-321	249	9	.	.	PUNCT
ftr-321	250	1	consequently	consequently	ADV
ftr-321	250	2	,	,	PUNCT
ftr-321	250	3	the	the	DET
ftr-321	250	4	mere	mere	ADJ
ftr-321	250	5	existence	existence	NOUN
ftr-321	250	6	of	of	ADP
ftr-321	250	7	a	a	DET
ftr-321	250	8	permanent	permanent	ADJ
ftr-321	250	9	establishment	establishment	NOUN
ftr-321	250	10	in	in	ADP
ftr-321	250	11	another	another	DET
ftr-321	250	12	state	state	NOUN
ftr-321	250	13	will	will	AUX
ftr-321	250	14	not	not	PART
ftr-321	250	15	lead	lead	VERB
ftr-321	250	16	to	to	ADP
ftr-321	250	17	an	an	DET
ftr-321	250	18	exemption	exemption	NOUN
ftr-321	250	19	of	of	ADP
ftr-321	250	20	all	all	DET
ftr-321	250	21	income	income	NOUN
ftr-321	250	22	generated	generate	VERB
ftr-321	250	23	in	in	ADP
ftr-321	250	24	this	this	DET
ftr-321	250	25	state	state	NOUN
ftr-321	250	26	.	.	PUNCT
ftr-321	251	1	since	since	SCONJ
ftr-321	251	2	the	the	DET
ftr-321	251	3	proposal	proposal	NOUN
ftr-321	251	4	only	only	ADV
ftr-321	251	5	exempts	exempt	VERB
ftr-321	251	6	―income	―income	PROPN
ftr-321	251	7	of	of	ADP
ftr-321	251	8	a	a	DET
ftr-321	251	9	permanent	permanent	ADJ
ftr-321	251	10	establishment,‖	establishment,‖	PROPN
ftr-321	251	11	the	the	DET
ftr-321	251	12	income	income	NOUN
ftr-321	251	13	has	have	VERB
ftr-321	251	14	to	to	PART
ftr-321	251	15	be	be	AUX
ftr-321	251	16	attributable	attributable	ADJ
ftr-321	251	17	to	to	ADP
ftr-321	251	18	the	the	DET
ftr-321	251	19	permanent	permanent	ADJ
ftr-321	251	20	establishment	establishment	NOUN
ftr-321	251	21	.	.	PUNCT
ftr-321	252	1	the	the	DET
ftr-321	252	2	concept	concept	NOUN
ftr-321	252	3	of	of	ADP
ftr-321	252	4	permanent	permanent	ADJ
ftr-321	252	5	establishment	establishment	NOUN
ftr-321	252	6	is	be	AUX
ftr-321	252	7	defined	define	VERB
ftr-321	252	8	in	in	ADP
ftr-321	252	9	detail	detail	NOUN
ftr-321	252	10	in	in	ADP
ftr-321	252	11	article	article	NOUN
ftr-321	252	12	5	5	NUM
ftr-321	252	13	of	of	ADP
ftr-321	252	14	the	the	DET
ftr-321	252	15	proposal	proposal	NOUN
ftr-321	252	16	.	.	PUNCT
ftr-321	253	1	this	this	DET
ftr-321	253	2	definition	definition	NOUN
ftr-321	253	3	is	be	AUX
ftr-321	253	4	largely	largely	ADV
ftr-321	253	5	modeled	model	VERB
ftr-321	253	6	after	after	ADP
ftr-321	253	7	article	article	NOUN
ftr-321	253	8	5	5	NUM
ftr-321	253	9	of	of	ADP
ftr-321	253	10	the	the	DET
ftr-321	253	11	oecd	oecd	PROPN
ftr-321	253	12	-	-	PUNCT
ftr-321	253	13	mc	mc	PROPN
ftr-321	253	14	.	.	PUNCT
ftr-321	254	1	the	the	DET
ftr-321	254	2	authors	author	NOUN
ftr-321	254	3	of	of	ADP
ftr-321	254	4	the	the	DET
ftr-321	254	5	proposal	proposal	NOUN
ftr-321	254	6	hence	hence	ADV
ftr-321	254	7	have	have	AUX
ftr-321	254	8	decided	decide	VERB
ftr-321	254	9	to	to	PART
ftr-321	254	10	follow	follow	VERB
ftr-321	254	11	neither	neither	CCONJ
ftr-321	254	12	the	the	DET
ftr-321	254	13	model	model	NOUN
ftr-321	254	14	of	of	ADP
ftr-321	254	15	article	article	NOUN
ftr-321	254	16	3(c	3(c	NUM
ftr-321	254	17	)	)	PUNCT
ftr-321	254	18	of	of	ADP
ftr-321	254	19	the	the	DET
ftr-321	254	20	interest	interest	NOUN
ftr-321	254	21	and	and	CCONJ
ftr-321	254	22	royalties	royalty	NOUN
ftr-321	254	23	directive	directive	NOUN
ftr-321	254	24	,	,	PUNCT
ftr-321	254	25	which	which	PRON
ftr-321	254	26	merely	merely	ADV
ftr-321	254	27	defines	define	VERB
ftr-321	254	28	permanent	permanent	ADJ
ftr-321	254	29	establishments	establishment	NOUN
ftr-321	254	30	along	along	ADP
ftr-321	254	31	the	the	DET
ftr-321	254	32	lines	line	NOUN
ftr-321	254	33	of	of	ADP
ftr-321	254	34	article	article	NOUN
ftr-321	254	35	5(1	5(1	NUM
ftr-321	254	36	)	)	PUNCT
ftr-321	254	37	of	of	ADP
ftr-321	254	38	the	the	DET
ftr-321	254	39	oecd	oecd	PROPN
ftr-321	254	40	-	-	PUNCT
ftr-321	254	41	mc	mc	PROPN
ftr-321	254	42	,	,	PUNCT
ftr-321	254	43	28	28	NUM
ftr-321	254	44	nor	nor	CCONJ
ftr-321	254	45	article	article	NOUN
ftr-321	254	46	2(b	2(b	NUM
ftr-321	254	47	)	)	PUNCT
ftr-321	254	48	of	of	ADP
ftr-321	254	49	the	the	DET
ftr-321	254	50	parent	parent	NOUN
ftr-321	254	51	-	-	PUNCT
ftr-321	254	52	subsidiary	subsidiary	NOUN
ftr-321	254	53	directive	directive	NOUN
ftr-321	254	54	that	that	PRON
ftr-321	254	55	combines	combine	VERB
ftr-321	254	56	this	this	DET
ftr-321	254	57	brief	brief	ADJ
ftr-321	254	58	definition	definition	NOUN
ftr-321	254	59	of	of	ADP
ftr-321	254	60	a	a	DET
ftr-321	254	61	permanent	permanent	ADJ
ftr-321	254	62	establishment	establishment	NOUN
ftr-321	254	63	with	with	ADP
ftr-321	254	64	a	a	DET
ftr-321	254	65	subject	subject	NOUN
ftr-321	254	66	-	-	PUNCT
ftr-321	254	67	to	to	ADP
ftr-321	254	68	-	-	PUNCT
ftr-321	254	69	tax	tax	NOUN
ftr-321	254	70	-	-	PUNCT
ftr-321	254	71	clause	clause	NOUN
ftr-321	254	72	.	.	PUNCT
ftr-321	255	1	again	again	ADV
ftr-321	255	2	,	,	PUNCT
ftr-321	255	3	the	the	DET
ftr-321	255	4	proposal	proposal	NOUN
ftr-321	255	5	did	do	AUX
ftr-321	255	6	not	not	PART
ftr-321	255	7	fully	fully	ADV
ftr-321	255	8	adopt	adopt	VERB
ftr-321	255	9	article	article	NOUN
ftr-321	255	10	5	5	NUM
ftr-321	255	11	of	of	ADP
ftr-321	255	12	the	the	DET
ftr-321	255	13	oecd	oecd	PROPN
ftr-321	255	14	-	-	PUNCT
ftr-321	255	15	mc	mc	PROPN
ftr-321	255	16	.	.	PUNCT
ftr-321	256	1	consequently	consequently	ADV
ftr-321	256	2	,	,	PUNCT
ftr-321	256	3	the	the	DET
ftr-321	256	4	meaning	meaning	NOUN
ftr-321	256	5	of	of	ADP
ftr-321	256	6	the	the	DET
ftr-321	256	7	expression	expression	NOUN
ftr-321	256	8	that	that	PRON
ftr-321	256	9	is	be	AUX
ftr-321	256	10	missing	miss	VERB
ftr-321	256	11	in	in	ADP
ftr-321	256	12	the	the	DET
ftr-321	256	13	oecd	oecd	PROPN
ftr-321	256	14	model	model	NOUN
ftr-321	256	15	,	,	PUNCT
ftr-321	256	16	according	accord	VERB
ftr-321	256	17	to	to	ADP
ftr-321	256	18	which	which	PRON
ftr-321	256	19	the	the	DET
ftr-321	256	20	permanent	permanent	ADJ
ftr-321	256	21	establishment	establishment	NOUN
ftr-321	256	22	of	of	ADP
ftr-321	256	23	a	a	DET
ftr-321	256	24	taxpayer	taxpayer	NOUN
ftr-321	256	25	must	must	AUX
ftr-321	256	26	be	be	AUX
ftr-321	256	27	―in	―in	NUM
ftr-321	256	28	a	a	DET
ftr-321	256	29	state	state	NOUN
ftr-321	256	30	other	other	ADJ
ftr-321	256	31	than	than	ADP
ftr-321	256	32	the	the	DET
ftr-321	256	33	state	state	NOUN
ftr-321	256	34	in	in	ADP
ftr-321	256	35	which	which	PRON
ftr-321	256	36	its	its	PRON
ftr-321	256	37	central	central	ADJ
ftr-321	256	38	management	management	NOUN
ftr-321	256	39	and	and	CCONJ
ftr-321	256	40	control	control	NOUN
ftr-321	256	41	is	be	AUX
ftr-321	256	42	located,‖	located,‖	PROPN
ftr-321	256	43	remains	remain	VERB
ftr-321	256	44	unclear	unclear	ADJ
ftr-321	256	45	.	.	PUNCT
ftr-321	257	1	there	there	PRON
ftr-321	257	2	is	be	VERB
ftr-321	257	3	no	no	DET
ftr-321	257	4	28	28	NUM
ftr-321	257	5	.	.	PUNCT
ftr-321	258	1	see	see	VERB
ftr-321	258	2	interest	interest	NOUN
ftr-321	258	3	and	and	CCONJ
ftr-321	258	4	royalties	royalty	NOUN
ftr-321	258	5	directive	directive	NOUN
ftr-321	258	6	,	,	PUNCT
ftr-321	258	7	supra	supra	PROPN
ftr-321	258	8	note	note	NOUN
ftr-321	258	9	21	21	NUM
ftr-321	258	10	,	,	PUNCT
ftr-321	258	11	art	art	NOUN
ftr-321	258	12	.	.	PUNCT
ftr-321	259	1	2(e	2(e	NUM
ftr-321	259	2	)	)	PUNCT
ftr-321	259	3	.	.	PUNCT
ftr-321	260	1	2012	2012	NUM
ftr-321	260	2	]	]	PUNCT
ftr-321	260	3	eu	eu	NOUN
ftr-321	260	4	ccctb	ccctb	NOUN
ftr-321	260	5	proposal	proposal	NOUN
ftr-321	260	6	317	317	NUM
ftr-321	260	7	apparent	apparent	ADJ
ftr-321	260	8	reason	reason	NOUN
ftr-321	260	9	for	for	ADP
ftr-321	260	10	this	this	DET
ftr-321	260	11	derogation	derogation	NOUN
ftr-321	260	12	from	from	ADP
ftr-321	260	13	article	article	NOUN
ftr-321	260	14	5	5	NUM
ftr-321	260	15	of	of	ADP
ftr-321	260	16	the	the	DET
ftr-321	260	17	oecd	oecd	PROPN
ftr-321	260	18	-	-	PUNCT
ftr-321	260	19	mc	mc	PROPN
ftr-321	260	20	.	.	PUNCT
ftr-321	261	1	not	not	PART
ftr-321	261	2	only	only	ADV
ftr-321	261	3	does	do	AUX
ftr-321	261	4	this	this	DET
ftr-321	261	5	addition	addition	NOUN
ftr-321	261	6	seem	seem	VERB
ftr-321	261	7	superfluous	superfluous	ADJ
ftr-321	261	8	,	,	PUNCT
ftr-321	261	9	it	it	PRON
ftr-321	261	10	also	also	ADV
ftr-321	261	11	raises	raise	VERB
ftr-321	261	12	doubts	doubt	NOUN
ftr-321	261	13	as	as	SCONJ
ftr-321	261	14	will	will	AUX
ftr-321	261	15	be	be	AUX
ftr-321	261	16	shown	show	VERB
ftr-321	261	17	below	below	ADP
ftr-321	261	18	.	.	PUNCT
ftr-321	262	1	the	the	DET
ftr-321	262	2	danish	danish	ADJ
ftr-321	262	3	presidency	presidency	NOUN
ftr-321	262	4	has	have	AUX
ftr-321	262	5	now	now	ADV
ftr-321	262	6	proposed	propose	VERB
ftr-321	262	7	to	to	PART
ftr-321	262	8	replace	replace	VERB
ftr-321	262	9	the	the	DET
ftr-321	262	10	phrase	phrase	NOUN
ftr-321	262	11	―in	―in	NUM
ftr-321	262	12	which	which	PRON
ftr-321	262	13	its	its	PRON
ftr-321	262	14	central	central	ADJ
ftr-321	262	15	management	management	NOUN
ftr-321	262	16	and	and	CCONJ
ftr-321	262	17	control	control	NOUN
ftr-321	262	18	is	be	AUX
ftr-321	262	19	located‖	located‖	NUM
ftr-321	262	20	with	with	ADP
ftr-321	262	21	―in	―in	NUM
ftr-321	262	22	which	which	PRON
ftr-321	262	23	it	it	PRON
ftr-321	262	24	is	be	AUX
ftr-321	262	25	resident	resident	ADJ
ftr-321	262	26	for	for	ADP
ftr-321	262	27	tax	tax	NOUN
ftr-321	262	28	purposes.‖	purposes.‖	NOUN
ftr-321	262	29	29	29	NUM
ftr-321	262	30	with	with	ADP
ftr-321	262	31	this	this	DET
ftr-321	262	32	amendment	amendment	NOUN
ftr-321	262	33	,	,	PUNCT
ftr-321	262	34	the	the	DET
ftr-321	262	35	new	new	ADJ
ftr-321	262	36	version	version	NOUN
ftr-321	262	37	of	of	ADP
ftr-321	262	38	the	the	DET
ftr-321	262	39	definition	definition	NOUN
ftr-321	262	40	of	of	ADP
ftr-321	262	41	a	a	DET
ftr-321	262	42	permanent	permanent	ADJ
ftr-321	262	43	establishment	establishment	NOUN
ftr-321	262	44	also	also	ADV
ftr-321	262	45	deviates	deviate	VERB
ftr-321	262	46	from	from	ADP
ftr-321	262	47	the	the	DET
ftr-321	262	48	example	example	NOUN
ftr-321	262	49	set	set	VERB
ftr-321	262	50	in	in	ADP
ftr-321	262	51	article	article	NOUN
ftr-321	262	52	5	5	NUM
ftr-321	262	53	of	of	ADP
ftr-321	262	54	the	the	DET
ftr-321	262	55	oecd	oecd	PROPN
ftr-321	262	56	-	-	PUNCT
ftr-321	262	57	mc	mc	PROPN
ftr-321	262	58	.	.	PUNCT
ftr-321	263	1	the	the	DET
ftr-321	263	2	question	question	NOUN
ftr-321	263	3	why	why	SCONJ
ftr-321	263	4	the	the	DET
ftr-321	263	5	drafters	drafter	NOUN
ftr-321	263	6	of	of	ADP
ftr-321	263	7	this	this	DET
ftr-321	263	8	definition	definition	NOUN
ftr-321	263	9	did	do	AUX
ftr-321	263	10	not	not	PART
ftr-321	263	11	completely	completely	ADV
ftr-321	263	12	align	align	VERB
ftr-321	263	13	to	to	ADP
ftr-321	263	14	the	the	DET
ftr-321	263	15	oecd	oecd	PROPN
ftr-321	263	16	-	-	PUNCT
ftr-321	263	17	model	model	NOUN
ftr-321	263	18	convention	convention	NOUN
ftr-321	263	19	can	can	AUX
ftr-321	263	20	not	not	PART
ftr-321	263	21	be	be	AUX
ftr-321	263	22	answered	answer	VERB
ftr-321	263	23	.	.	PUNCT
ftr-321	264	1	now	now	ADV
ftr-321	264	2	,	,	PUNCT
ftr-321	264	3	difficulties	difficulty	NOUN
ftr-321	264	4	in	in	ADP
ftr-321	264	5	interpretation	interpretation	NOUN
ftr-321	264	6	may	may	AUX
ftr-321	264	7	arise	arise	VERB
ftr-321	264	8	.	.	PUNCT
ftr-321	265	1	the	the	DET
ftr-321	265	2	proposal	proposal	NOUN
ftr-321	265	3	,	,	PUNCT
ftr-321	265	4	as	as	SCONJ
ftr-321	265	5	provided	provide	VERB
ftr-321	265	6	by	by	ADP
ftr-321	265	7	the	the	DET
ftr-321	265	8	commission	commission	NOUN
ftr-321	265	9	,	,	PUNCT
ftr-321	265	10	does	do	AUX
ftr-321	265	11	not	not	PART
ftr-321	265	12	contain	contain	VERB
ftr-321	265	13	any	any	DET
ftr-321	265	14	provision	provision	NOUN
ftr-321	265	15	that	that	PRON
ftr-321	265	16	specifically	specifically	ADV
ftr-321	265	17	refers	refer	VERB
ftr-321	265	18	to	to	ADP
ftr-321	265	19	the	the	DET
ftr-321	265	20	allocation	allocation	NOUN
ftr-321	265	21	of	of	ADP
ftr-321	265	22	profits	profit	NOUN
ftr-321	265	23	.	.	PUNCT
ftr-321	266	1	since	since	SCONJ
ftr-321	266	2	numerous	numerous	ADJ
ftr-321	266	3	provisions	provision	NOUN
ftr-321	266	4	are	be	AUX
ftr-321	266	5	parallel	parallel	ADJ
ftr-321	266	6	to	to	ADP
ftr-321	266	7	those	those	PRON
ftr-321	266	8	of	of	ADP
ftr-321	266	9	the	the	DET
ftr-321	266	10	oecd	oecd	PROPN
ftr-321	266	11	-	-	PUNCT
ftr-321	266	12	model	model	NOUN
ftr-321	266	13	—	—	PUNCT
ftr-321	266	14	such	such	ADJ
ftr-321	266	15	as	as	ADP
ftr-321	266	16	those	those	PRON
ftr-321	266	17	regarding	regard	VERB
ftr-321	266	18	permanent	permanent	ADJ
ftr-321	266	19	establishments	establishment	NOUN
ftr-321	266	20	—	—	PUNCT
ftr-321	266	21	the	the	DET
ftr-321	266	22	principles	principle	NOUN
ftr-321	266	23	relevant	relevant	ADJ
ftr-321	266	24	in	in	ADP
ftr-321	266	25	connection	connection	NOUN
ftr-321	266	26	with	with	ADP
ftr-321	266	27	article	article	NOUN
ftr-321	266	28	7	7	NUM
ftr-321	266	29	of	of	ADP
ftr-321	266	30	the	the	DET
ftr-321	266	31	oecd	oecd	PROPN
ftr-321	266	32	-	-	PUNCT
ftr-321	266	33	mc	mc	PROPN
ftr-321	266	34	could	could	AUX
ftr-321	266	35	apply	apply	VERB
ftr-321	266	36	.	.	PUNCT
ftr-321	267	1	30	30	NUM
ftr-321	267	2	however	however	ADV
ftr-321	267	3	,	,	PUNCT
ftr-321	267	4	specifically	specifically	ADV
ftr-321	267	5	the	the	DET
ftr-321	267	6	issue	issue	NOUN
ftr-321	267	7	of	of	ADP
ftr-321	267	8	allocation	allocation	NOUN
ftr-321	267	9	of	of	ADP
ftr-321	267	10	profits	profit	NOUN
ftr-321	267	11	to	to	ADP
ftr-321	267	12	permanent	permanent	ADJ
ftr-321	267	13	establishments	establishment	NOUN
ftr-321	267	14	has	have	VERB
ftr-321	267	15	no	no	DET
ftr-321	267	16	definite	definite	ADJ
ftr-321	267	17	answer	answer	NOUN
ftr-321	267	18	within	within	ADP
ftr-321	267	19	the	the	DET
ftr-321	267	20	oecd	oecd	PROPN
ftr-321	267	21	.	.	PUNCT
ftr-321	268	1	article	article	NOUN
ftr-321	268	2	7	7	NUM
ftr-321	268	3	of	of	ADP
ftr-321	268	4	the	the	DET
ftr-321	268	5	oecd	oecd	PROPN
ftr-321	268	6	-	-	PUNCT
ftr-321	268	7	ma	ma	PROPN
ftr-321	268	8	was	be	AUX
ftr-321	268	9	thoroughly	thoroughly	ADV
ftr-321	268	10	restated	restate	VERB
ftr-321	268	11	by	by	ADP
ftr-321	268	12	the	the	DET
ftr-321	268	13	update	update	NOUN
ftr-321	268	14	2010	2010	NUM
ftr-321	268	15	.	.	PUNCT
ftr-321	269	1	31	31	NUM
ftr-321	269	2	in	in	ADP
ftr-321	269	3	the	the	DET
ftr-321	269	4	context	context	NOUN
ftr-321	269	5	of	of	ADP
ftr-321	269	6	eu	eu	PROPN
ftr-321	269	7	law	law	NOUN
ftr-321	269	8	,	,	PUNCT
ftr-321	269	9	however	however	ADV
ftr-321	269	10	,	,	PUNCT
ftr-321	269	11	the	the	DET
ftr-321	269	12	question	question	NOUN
ftr-321	269	13	arises	arise	VERB
ftr-321	269	14	whether	whether	SCONJ
ftr-321	269	15	the	the	DET
ftr-321	269	16	allocation	allocation	NOUN
ftr-321	269	17	of	of	ADP
ftr-321	269	18	profits	profit	NOUN
ftr-321	269	19	to	to	ADP
ftr-321	269	20	a	a	DET
ftr-321	269	21	permanent	permanent	ADJ
ftr-321	269	22	establishment	establishment	NOUN
ftr-321	269	23	should	should	AUX
ftr-321	269	24	not	not	PART
ftr-321	269	25	be	be	AUX
ftr-321	269	26	governed	govern	VERB
ftr-321	269	27	by	by	ADP
ftr-321	269	28	those	those	DET
ftr-321	269	29	principles	principle	NOUN
ftr-321	269	30	that	that	PRON
ftr-321	269	31	are	be	AUX
ftr-321	269	32	enshrined	enshrine	VERB
ftr-321	269	33	in	in	ADP
ftr-321	269	34	the	the	DET
ftr-321	269	35	eu	eu	PROPN
ftr-321	269	36	arbitration	arbitration	PROPN
ftr-321	269	37	convention	convention	NOUN
ftr-321	269	38	.	.	PUNCT
ftr-321	270	1	32	32	NUM
ftr-321	270	2	article	article	NOUN
ftr-321	270	3	4(2	4(2	NUM
ftr-321	270	4	)	)	PUNCT
ftr-321	270	5	of	of	ADP
ftr-321	270	6	the	the	DET
ftr-321	270	7	eu	eu	PROPN
ftr-321	270	8	arbitration	arbitration	PROPN
ftr-321	270	9	convention	convention	NOUN
ftr-321	270	10	provides	provide	VERB
ftr-321	270	11	as	as	SCONJ
ftr-321	270	12	follows	follow	VERB
ftr-321	270	13	:	:	PUNCT
ftr-321	270	14	where	where	SCONJ
ftr-321	270	15	an	an	DET
ftr-321	270	16	enterprise	enterprise	NOUN
ftr-321	270	17	of	of	ADP
ftr-321	270	18	a	a	DET
ftr-321	270	19	contracting	contracting	NOUN
ftr-321	270	20	state	state	NOUN
ftr-321	270	21	carries	carry	VERB
ftr-321	270	22	on	on	ADP
ftr-321	270	23	business	business	NOUN
ftr-321	270	24	in	in	ADP
ftr-321	270	25	another	another	DET
ftr-321	270	26	contracting	contracting	NOUN
ftr-321	270	27	state	state	NOUN
ftr-321	270	28	through	through	ADP
ftr-321	270	29	a	a	DET
ftr-321	270	30	permanent	permanent	ADJ
ftr-321	270	31	establishment	establishment	NOUN
ftr-321	270	32	situated	situate	VERB
ftr-321	270	33	therein	therein	ADV
ftr-321	270	34	,	,	PUNCT
ftr-321	270	35	there	there	PRON
ftr-321	270	36	shall	shall	AUX
ftr-321	270	37	be	be	AUX
ftr-321	270	38	attributed	attribute	VERB
ftr-321	270	39	to	to	ADP
ftr-321	270	40	that	that	DET
ftr-321	270	41	permanent	permanent	ADJ
ftr-321	270	42	establishment	establishment	NOUN
ftr-321	270	43	the	the	DET
ftr-321	270	44	profits	profit	NOUN
ftr-321	270	45	that	that	PRON
ftr-321	270	46	it	it	PRON
ftr-321	270	47	might	might	AUX
ftr-321	270	48	be	be	AUX
ftr-321	270	49	expected	expect	VERB
ftr-321	270	50	to	to	PART
ftr-321	270	51	make	make	VERB
ftr-321	270	52	if	if	SCONJ
ftr-321	270	53	it	it	PRON
ftr-321	270	54	were	be	AUX
ftr-321	270	55	a	a	DET
ftr-321	270	56	distinct	distinct	ADJ
ftr-321	270	57	and	and	CCONJ
ftr-321	270	58	separate	separate	ADJ
ftr-321	270	59	enterprise	enterprise	NOUN
ftr-321	270	60	engaged	engage	VERB
ftr-321	270	61	in	in	ADP
ftr-321	270	62	the	the	DET
ftr-321	270	63	same	same	ADJ
ftr-321	270	64	or	or	CCONJ
ftr-321	270	65	similar	similar	ADJ
ftr-321	270	66	activities	activity	NOUN
ftr-321	270	67	under	under	ADP
ftr-321	270	68	the	the	DET
ftr-321	270	69	same	same	ADJ
ftr-321	270	70	or	or	CCONJ
ftr-321	270	71	similar	similar	ADJ
ftr-321	270	72	conditions	condition	NOUN
ftr-321	270	73	and	and	CCONJ
ftr-321	270	74	dealing	deal	VERB
ftr-321	270	75	wholly	wholly	ADV
ftr-321	270	76	independently	independently	ADV
ftr-321	270	77	with	with	ADP
ftr-321	270	78	the	the	DET
ftr-321	270	79	enterprise	enterprise	NOUN
ftr-321	270	80	of	of	ADP
ftr-321	270	81	which	which	PRON
ftr-321	270	82	it	it	PRON
ftr-321	270	83	is	be	AUX
ftr-321	270	84	a	a	DET
ftr-321	270	85	permanent	permanent	ADJ
ftr-321	270	86	establishment	establishment	NOUN
ftr-321	270	87	.	.	PUNCT
ftr-321	271	1	29	29	NUM
ftr-321	271	2	.	.	X
ftr-321	271	3	presidency	presidency	NOUN
ftr-321	271	4	note	note	NOUN
ftr-321	271	5	,	,	PUNCT
ftr-321	271	6	supra	supra	PROPN
ftr-321	271	7	note	note	PROPN
ftr-321	271	8	11	11	NUM
ftr-321	271	9	,	,	PUNCT
ftr-321	271	10	art	art	NOUN
ftr-321	271	11	.	.	PUNCT
ftr-321	272	1	4(7	4(7	NUM
ftr-321	272	2	)	)	PUNCT
ftr-321	272	3	.	.	PUNCT
ftr-321	273	1	30	30	NUM
ftr-321	273	2	.	.	X
ftr-321	273	3	ccctb	ccctb	NOUN
ftr-321	273	4	working	working	NOUN
ftr-321	273	5	group	group	NOUN
ftr-321	273	6	,	,	PUNCT
ftr-321	273	7	an	an	DET
ftr-321	273	8	overview	overview	NOUN
ftr-321	273	9	of	of	ADP
ftr-321	273	10	the	the	DET
ftr-321	273	11	main	main	ADJ
ftr-321	273	12	issues	issue	NOUN
ftr-321	273	13	that	that	PRON
ftr-321	273	14	emerged	emerge	VERB
ftr-321	273	15	at	at	ADP
ftr-321	273	16	the	the	DET
ftr-321	273	17	third	third	ADJ
ftr-321	273	18	meeting	meeting	NOUN
ftr-321	273	19	of	of	ADP
ftr-321	273	20	the	the	DET
ftr-321	273	21	subgroup	subgroup	NOUN
ftr-321	273	22	on	on	ADP
ftr-321	273	23	international	international	ADJ
ftr-321	273	24	aspects	aspect	NOUN
ftr-321	273	25	(	(	PUNCT
ftr-321	273	26	sg4	sg4	ADJ
ftr-321	273	27	)	)	PUNCT
ftr-321	273	28	,	,	PUNCT
ftr-321	273	29	13	13	NUM
ftr-321	273	30	december	december	PROPN
ftr-321	273	31	2006	2006	NUM
ftr-321	273	32	,	,	PUNCT
ftr-321	273	33	ccctb	ccctb	NOUN
ftr-321	273	34	/	/	SYM
ftr-321	273	35	wp/049/	wp/049/	NOUN
ftr-321	273	36	,	,	PUNCT
ftr-321	273	37	§	§	PROPN
ftr-321	273	38	§	§	PROPN
ftr-321	273	39	13	13	NUM
ftr-321	273	40	et	et	PROPN
ftr-321	273	41	seq	seq	PROPN
ftr-321	273	42	.	.	PROPN
ftr-321	273	43	31	31	NUM
ftr-321	273	44	.	.	PUNCT
ftr-321	274	1	see	see	VERB
ftr-321	274	2	plansky	plansky	NOUN
ftr-321	274	3	,	,	PUNCT
ftr-321	274	4	die	die	VERB
ftr-321	274	5	gewinnzurechnung	gewinnzurechnung	PROPN
ftr-321	274	6	zu	zu	PROPN
ftr-321	274	7	betriebsstätten	betriebsstätten	NOUN
ftr-321	275	1	i	i	PRON
ftr-321	275	2	m	m	VERB
ftr-321	275	3	recht	recht	ADJ
ftr-321	275	4	der	der	ADJ
ftr-321	275	5	doppelbesteuerungsabkommen	doppelbesteuerungsabkommen	PROPN
ftr-321	275	6	248	248	NUM
ftr-321	275	7	et	et	PROPN
ftr-321	275	8	seq	seq	PROPN
ftr-321	275	9	.	.	PUNCT
ftr-321	276	1	(	(	PUNCT
ftr-321	276	2	2010	2010	NUM
ftr-321	276	3	)	)	PUNCT
ftr-321	276	4	(	(	PUNCT
ftr-321	276	5	regarding	regard	VERB
ftr-321	276	6	the	the	DET
ftr-321	276	7	implementation	implementation	NOUN
ftr-321	276	8	of	of	ADP
ftr-321	276	9	the	the	DET
ftr-321	276	10	aoa	aoa	PROPN
ftr-321	276	11	in	in	ADP
ftr-321	276	12	article	article	NOUN
ftr-321	276	13	7	7	NUM
ftr-321	276	14	of	of	ADP
ftr-321	276	15	the	the	DET
ftr-321	276	16	oecd	oecd	PROPN
ftr-321	276	17	-	-	PROPN
ftr-321	276	18	mc	mc	PROPN
ftr-321	276	19	2010	2010	NUM
ftr-321	276	20	)	)	PUNCT
ftr-321	276	21	;	;	PUNCT
ftr-321	276	22	see	see	VERB
ftr-321	276	23	also	also	ADV
ftr-321	276	24	s.	s.	PROPN
ftr-321	276	25	bendlinger	bendlinger	PROPN
ftr-321	276	26	,	,	PUNCT
ftr-321	276	27	paradigmenwechsel	paradigmenwechsel	NOUN
ftr-321	276	28	bei	bei	VERB
ftr-321	276	29	der	der	NOUN
ftr-321	276	30	auslegung	auslegung	PROPN
ftr-321	276	31	des	des	PROPN
ftr-321	276	32	betriebsstättenbegriffs	betriebsstättenbegriff	VERB
ftr-321	276	33	i	i	PROPN
ftr-321	276	34	m	m	VERB
ftr-321	276	35	dba	dba	ADJ
ftr-321	276	36	-	-	PUNCT
ftr-321	276	37	recht	recht	NOUN
ftr-321	276	38	durch	durch	NOUN
ftr-321	276	39	die	die	VERB
ftr-321	276	40	oecd	oecd	PROPN
ftr-321	276	41	,	,	PUNCT
ftr-321	276	42	16	16	NUM
ftr-321	276	43	swi	swi	NOUN
ftr-321	276	44	358	358	NUM
ftr-321	276	45	;	;	PUNCT
ftr-321	276	46	bendlinger	bendlinger	NOUN
ftr-321	276	47	,	,	PUNCT
ftr-321	276	48	die	die	VERB
ftr-321	276	49	betriebsstätte	betriebsstätte	NOUN
ftr-321	277	1	i	i	PRON
ftr-321	277	2	m	m	VERB
ftr-321	277	3	oecd	oecd	NOUN
ftr-321	277	4	-	-	PUNCT
ftr-321	277	5	musterabkommen	musterabkommen	PROPN
ftr-321	277	6	21	21	NUM
ftr-321	277	7	swi	swi	NUM
ftr-321	277	8	61	61	NUM
ftr-321	277	9	(	(	PUNCT
ftr-321	277	10	2011	2011	NUM
ftr-321	277	11	)	)	PUNCT
ftr-321	277	12	.	.	PUNCT
ftr-321	278	1	32	32	NUM
ftr-321	278	2	.	.	PUNCT
ftr-321	279	1	convention	convention	NOUN
ftr-321	279	2	on	on	ADP
ftr-321	279	3	the	the	DET
ftr-321	279	4	elimination	elimination	NOUN
ftr-321	279	5	of	of	ADP
ftr-321	279	6	double	double	ADJ
ftr-321	279	7	taxation	taxation	NOUN
ftr-321	279	8	in	in	ADP
ftr-321	279	9	connection	connection	NOUN
ftr-321	279	10	with	with	ADP
ftr-321	279	11	the	the	DET
ftr-321	279	12	adjustment	adjustment	NOUN
ftr-321	279	13	of	of	ADP
ftr-321	279	14	profits	profit	NOUN
ftr-321	279	15	of	of	ADP
ftr-321	279	16	associated	associate	VERB
ftr-321	279	17	enterprises	enterprise	NOUN
ftr-321	279	18	90/463	90/463	NUM
ftr-321	279	19	/	/	SYM
ftr-321	279	20	eec	eec	PROPN
ftr-321	279	21	,	,	PUNCT
ftr-321	279	22	1990	1990	NUM
ftr-321	279	23	o.j	o.j	PROPN
ftr-321	279	24	.	.	PUNCT
ftr-321	279	25	(	(	PUNCT
ftr-321	279	26	l	l	NOUN
ftr-321	279	27	225	225	NUM
ftr-321	279	28	)	)	PUNCT
ftr-321	279	29	10	10	NUM
ftr-321	279	30	.	.	X
ftr-321	280	1	318	318	NUM
ftr-321	280	2	florida	florida	PROPN
ftr-321	280	3	tax	tax	NOUN
ftr-321	280	4	review	review	NOUN
ftr-321	281	1	[	[	X
ftr-321	281	2	vol	vol	NOUN
ftr-321	281	3	.	.	PUNCT
ftr-321	281	4	13:6	13:6	NUM
ftr-321	281	5	this	this	DET
ftr-321	281	6	rule	rule	NOUN
ftr-321	281	7	is	be	AUX
ftr-321	281	8	visibly	visibly	ADV
ftr-321	281	9	modeled	model	VERB
ftr-321	281	10	after	after	ADP
ftr-321	281	11	the	the	DET
ftr-321	281	12	former	former	ADJ
ftr-321	281	13	article	article	NOUN
ftr-321	281	14	7(2	7(2	NUM
ftr-321	281	15	)	)	PUNCT
ftr-321	281	16	of	of	ADP
ftr-321	281	17	the	the	DET
ftr-321	281	18	oecd	oecd	PROPN
ftr-321	281	19	-	-	PUNCT
ftr-321	281	20	mc	mc	PROPN
ftr-321	281	21	,	,	PUNCT
ftr-321	281	22	33	33	NUM
ftr-321	281	23	although	although	SCONJ
ftr-321	281	24	the	the	DET
ftr-321	281	25	latter	latter	NOUN
ftr-321	281	26	did	do	AUX
ftr-321	281	27	not	not	PART
ftr-321	281	28	contain	contain	VERB
ftr-321	281	29	the	the	DET
ftr-321	281	30	reservation	reservation	NOUN
ftr-321	281	31	in	in	ADP
ftr-321	281	32	respect	respect	NOUN
ftr-321	281	33	of	of	ADP
ftr-321	281	34	the	the	DET
ftr-321	281	35	special	special	ADJ
ftr-321	281	36	provisions	provision	NOUN
ftr-321	281	37	of	of	ADP
ftr-321	281	38	article	article	NOUN
ftr-321	281	39	7(3	7(3	NUM
ftr-321	281	40	)	)	PUNCT
ftr-321	281	41	of	of	ADP
ftr-321	281	42	the	the	DET
ftr-321	281	43	oecd	oecd	PROPN
ftr-321	281	44	-	-	PUNCT
ftr-321	281	45	mc	mc	PROPN
ftr-321	281	46	and	and	CCONJ
ftr-321	281	47	article	article	PROPN
ftr-321	281	48	7(3	7(3	NUM
ftr-321	281	49	)	)	PUNCT
ftr-321	281	50	of	of	ADP
ftr-321	281	51	the	the	DET
ftr-321	281	52	oecd	oecd	PROPN
ftr-321	281	53	-	-	PUNCT
ftr-321	281	54	mc	mc	PROPN
ftr-321	281	55	,	,	PUNCT
ftr-321	281	56	just	just	ADV
ftr-321	281	57	like	like	ADP
ftr-321	281	58	paragraphs	paragraph	NOUN
ftr-321	281	59	(	(	PUNCT
ftr-321	281	60	4	4	NUM
ftr-321	281	61	)	)	PUNCT
ftr-321	281	62	and	and	CCONJ
ftr-321	281	63	(	(	PUNCT
ftr-321	281	64	5	5	NUM
ftr-321	281	65	)	)	PUNCT
ftr-321	281	66	of	of	ADP
ftr-321	281	67	article	article	NOUN
ftr-321	281	68	7	7	NUM
ftr-321	281	69	oecd	oecd	PROPN
ftr-321	281	70	-	-	PUNCT
ftr-321	281	71	mc	mc	PROPN
ftr-321	281	72	are	be	AUX
ftr-321	281	73	not	not	PART
ftr-321	281	74	reflected	reflect	VERB
ftr-321	281	75	in	in	ADP
ftr-321	281	76	the	the	DET
ftr-321	281	77	eu	eu	PROPN
ftr-321	281	78	arbitration	arbitration	PROPN
ftr-321	281	79	convention	convention	PROPN
ftr-321	281	80	.	.	PUNCT
ftr-321	282	1	provided	provide	VERB
ftr-321	282	2	that	that	SCONJ
ftr-321	282	3	the	the	DET
ftr-321	282	4	principles	principle	NOUN
ftr-321	282	5	enshrined	enshrine	VERB
ftr-321	282	6	in	in	ADP
ftr-321	282	7	the	the	DET
ftr-321	282	8	eu	eu	PROPN
ftr-321	282	9	arbitration	arbitration	NOUN
ftr-321	282	10	convention	convention	NOUN
ftr-321	282	11	adopted	adopt	VERB
ftr-321	282	12	in	in	ADP
ftr-321	282	13	1990	1990	NUM
ftr-321	282	14	are	be	AUX
ftr-321	282	15	considered	consider	VERB
ftr-321	282	16	relevant	relevant	ADJ
ftr-321	282	17	,	,	PUNCT
ftr-321	282	18	it	it	PRON
ftr-321	282	19	seems	seem	VERB
ftr-321	282	20	reasonable	reasonable	ADJ
ftr-321	282	21	to	to	PART
ftr-321	282	22	allocate	allocate	VERB
ftr-321	282	23	profits	profit	NOUN
ftr-321	282	24	on	on	ADP
ftr-321	282	25	the	the	DET
ftr-321	282	26	basis	basis	NOUN
ftr-321	282	27	of	of	ADP
ftr-321	282	28	the	the	DET
ftr-321	282	29	opinions	opinion	NOUN
ftr-321	282	30	adopted	adopt	VERB
ftr-321	282	31	in	in	ADP
ftr-321	282	32	the	the	DET
ftr-321	282	33	oecd	oecd	PROPN
ftr-321	282	34	-	-	PROPN
ftr-321	282	35	mc	mc	PROPN
ftr-321	282	36	and	and	CCONJ
ftr-321	282	37	the	the	DET
ftr-321	282	38	1977	1977	NUM
ftr-321	282	39	oecd	oecd	PROPN
ftr-321	282	40	commentary	commentary	NOUN
ftr-321	282	41	.	.	PUNCT
ftr-321	283	1	already	already	ADV
ftr-321	283	2	the	the	DET
ftr-321	283	3	bilateral	bilateral	ADJ
ftr-321	283	4	dtcs	dtcs	NOUN
ftr-321	283	5	do	do	AUX
ftr-321	283	6	not	not	PART
ftr-321	283	7	provide	provide	VERB
ftr-321	283	8	any	any	DET
ftr-321	283	9	basis	basis	NOUN
ftr-321	283	10	for	for	ADP
ftr-321	283	11	the	the	DET
ftr-321	283	12	oecd	oecd	PROPN
ftr-321	283	13	commentary	commentary	NOUN
ftr-321	283	14	’s	’s	PART
ftr-321	283	15	opinion	opinion	NOUN
ftr-321	283	16	that	that	SCONJ
ftr-321	283	17	the	the	DET
ftr-321	283	18	current	current	ADJ
ftr-321	283	19	version	version	NOUN
ftr-321	283	20	of	of	ADP
ftr-321	283	21	the	the	DET
ftr-321	283	22	oecd	oecd	PROPN
ftr-321	283	23	commentary	commentary	NOUN
ftr-321	283	24	should	should	AUX
ftr-321	283	25	be	be	AUX
ftr-321	283	26	relied	rely	VERB
ftr-321	283	27	upon	upon	SCONJ
ftr-321	283	28	for	for	ADP
ftr-321	283	29	an	an	DET
ftr-321	283	30	interpretation	interpretation	NOUN
ftr-321	283	31	of	of	ADP
ftr-321	283	32	dtcs	dtcs	NOUN
ftr-321	283	33	concluded	conclude	VERB
ftr-321	283	34	even	even	ADV
ftr-321	283	35	earlier	early	ADV
ftr-321	283	36	.	.	PUNCT
ftr-321	284	1	34	34	NUM
ftr-321	284	2	this	this	DET
ftr-321	284	3	position	position	NOUN
ftr-321	284	4	is	be	AUX
ftr-321	284	5	even	even	ADV
ftr-321	284	6	less	less	ADV
ftr-321	284	7	relevant	relevant	ADJ
ftr-321	284	8	for	for	ADP
ftr-321	284	9	an	an	DET
ftr-321	284	10	interpretation	interpretation	NOUN
ftr-321	284	11	of	of	ADP
ftr-321	284	12	the	the	DET
ftr-321	284	13	eu	eu	PROPN
ftr-321	284	14	arbitration	arbitration	PROPN
ftr-321	284	15	convention	convention	NOUN
ftr-321	284	16	.	.	PUNCT
ftr-321	285	1	this	this	DET
ftr-321	285	2	opinion	opinion	NOUN
ftr-321	285	3	,	,	PUNCT
ftr-321	285	4	known	know	VERB
ftr-321	285	5	as	as	ADP
ftr-321	285	6	authorized	authorize	VERB
ftr-321	285	7	-	-	PUNCT
ftr-321	285	8	oecd	oecd	NOUN
ftr-321	285	9	-	-	PUNCT
ftr-321	285	10	approach	approach	NOUN
ftr-321	285	11	(	(	PUNCT
ftr-321	285	12	aoa	aoa	PROPN
ftr-321	285	13	)	)	PUNCT
ftr-321	285	14	,	,	PUNCT
ftr-321	285	15	could	could	AUX
ftr-321	285	16	prevail	prevail	VERB
ftr-321	285	17	only	only	ADV
ftr-321	285	18	if	if	SCONJ
ftr-321	285	19	it	it	PRON
ftr-321	285	20	can	can	AUX
ftr-321	285	21	be	be	AUX
ftr-321	285	22	inferred	infer	VERB
ftr-321	285	23	from	from	ADP
ftr-321	285	24	the	the	DET
ftr-321	285	25	principles	principle	NOUN
ftr-321	285	26	already	already	ADV
ftr-321	285	27	enshrined	enshrine	VERB
ftr-321	285	28	in	in	ADP
ftr-321	285	29	the	the	DET
ftr-321	285	30	1977	1977	NUM
ftr-321	285	31	oecd	oecd	PROPN
ftr-321	285	32	-	-	PUNCT
ftr-321	285	33	mc	mc	PROPN
ftr-321	285	34	and	and	CCONJ
ftr-321	285	35	the	the	DET
ftr-321	285	36	commentary	commentary	NOUN
ftr-321	285	37	.	.	PUNCT
ftr-321	286	1	however	however	ADV
ftr-321	286	2	,	,	PUNCT
ftr-321	286	3	the	the	DET
ftr-321	286	4	provisions	provision	NOUN
ftr-321	286	5	of	of	ADP
ftr-321	286	6	articles	article	NOUN
ftr-321	286	7	78	78	NUM
ftr-321	286	8	and	and	CCONJ
ftr-321	286	9	79	79	NUM
ftr-321	286	10	of	of	ADP
ftr-321	286	11	the	the	DET
ftr-321	286	12	ccctb	ccctb	NOUN
ftr-321	286	13	proposal	proposal	NOUN
ftr-321	286	14	should	should	AUX
ftr-321	286	15	be	be	AUX
ftr-321	286	16	taken	take	VERB
ftr-321	286	17	into	into	ADP
ftr-321	286	18	account	account	NOUN
ftr-321	286	19	.	.	PUNCT
ftr-321	287	1	although	although	SCONJ
ftr-321	287	2	concerning	concern	VERB
ftr-321	287	3	only	only	ADV
ftr-321	287	4	associated	associate	VERB
ftr-321	287	5	enterprises	enterprise	NOUN
ftr-321	287	6	and	and	CCONJ
ftr-321	287	7	,	,	PUNCT
ftr-321	287	8	at	at	ADP
ftr-321	287	9	least	least	ADJ
ftr-321	287	10	at	at	ADP
ftr-321	287	11	first	first	ADJ
ftr-321	287	12	sight	sight	NOUN
ftr-321	287	13	,	,	PUNCT
ftr-321	287	14	not	not	PART
ftr-321	287	15	the	the	DET
ftr-321	287	16	relations	relation	NOUN
ftr-321	287	17	between	between	ADP
ftr-321	287	18	headquarters	headquarters	NOUN
ftr-321	287	19	and	and	CCONJ
ftr-321	287	20	permanent	permanent	ADJ
ftr-321	287	21	establishment	establishment	NOUN
ftr-321	287	22	,	,	PUNCT
ftr-321	287	23	the	the	DET
ftr-321	287	24	last	last	ADJ
ftr-321	287	25	subparagraph	subparagraph	NOUN
ftr-321	287	26	of	of	ADP
ftr-321	287	27	article	article	NOUN
ftr-321	287	28	78(1	78(1	NOUN
ftr-321	287	29	)	)	PUNCT
ftr-321	287	30	provides	provide	VERB
ftr-321	287	31	that	that	SCONJ
ftr-321	287	32	a	a	DET
ftr-321	287	33	taxpayer	taxpayer	NOUN
ftr-321	287	34	―shall	―shall	PRON
ftr-321	287	35	be	be	AUX
ftr-321	287	36	regarded	regard	VERB
ftr-321	287	37	as	as	ADP
ftr-321	287	38	an	an	DET
ftr-321	287	39	associated	associated	ADJ
ftr-321	287	40	enterprise	enterprise	NOUN
ftr-321	287	41	to	to	ADP
ftr-321	287	42	its	its	PRON
ftr-321	287	43	permanent	permanent	ADJ
ftr-321	287	44	establishment	establishment	NOUN
ftr-321	287	45	in	in	ADP
ftr-321	287	46	a	a	DET
ftr-321	287	47	third	third	ADJ
ftr-321	287	48	country,‖	country,‖	PROPN
ftr-321	287	49	and	and	CCONJ
ftr-321	287	50	similarly	similarly	ADV
ftr-321	287	51	a	a	DET
ftr-321	287	52	nonresident	nonresident	ADJ
ftr-321	287	53	taxpayer	taxpayer	NOUN
ftr-321	287	54	―shall	―shall	PRON
ftr-321	287	55	be	be	AUX
ftr-321	287	56	regarded	regard	VERB
ftr-321	287	57	as	as	ADP
ftr-321	287	58	an	an	DET
ftr-321	287	59	associated	associated	ADJ
ftr-321	287	60	enterprise	enterprise	NOUN
ftr-321	287	61	to	to	ADP
ftr-321	287	62	its	its	PRON
ftr-321	287	63	permanent	permanent	ADJ
ftr-321	287	64	establishment	establishment	NOUN
ftr-321	287	65	in	in	ADP
ftr-321	287	66	a	a	DET
ftr-321	287	67	member	member	NOUN
ftr-321	287	68	state.‖	state.‖	NOUN
ftr-321	287	69	this	this	PRON
ftr-321	287	70	implies	imply	VERB
ftr-321	287	71	that	that	SCONJ
ftr-321	287	72	the	the	DET
ftr-321	287	73	relations	relation	NOUN
ftr-321	287	74	between	between	ADP
ftr-321	287	75	headquarters	headquarter	NOUN
ftr-321	287	76	and	and	CCONJ
ftr-321	287	77	permanent	permanent	ADJ
ftr-321	287	78	establishments	establishment	NOUN
ftr-321	287	79	are	be	AUX
ftr-321	287	80	governed	govern	VERB
ftr-321	287	81	by	by	ADP
ftr-321	287	82	the	the	DET
ftr-321	287	83	provisions	provision	NOUN
ftr-321	287	84	on	on	ADP
ftr-321	287	85	relations	relation	NOUN
ftr-321	287	86	between	between	ADP
ftr-321	287	87	associated	associated	ADJ
ftr-321	287	88	companies	company	NOUN
ftr-321	287	89	laid	lay	VERB
ftr-321	287	90	down	down	ADP
ftr-321	287	91	in	in	ADP
ftr-321	287	92	article	article	NOUN
ftr-321	287	93	78	78	NUM
ftr-321	287	94	,	,	PUNCT
ftr-321	287	95	although	although	SCONJ
ftr-321	287	96	that	that	PRON
ftr-321	287	97	is	be	AUX
ftr-321	287	98	not	not	PART
ftr-321	287	99	absolutely	absolutely	ADV
ftr-321	287	100	certain	certain	ADJ
ftr-321	287	101	.	.	PUNCT
ftr-321	288	1	article	article	NOUN
ftr-321	288	2	79	79	NUM
ftr-321	288	3	governs	govern	VERB
ftr-321	288	4	―relations	―relation	NOUN
ftr-321	288	5	between	between	ADP
ftr-321	288	6	associated	associated	PROPN
ftr-321	288	7	enterprises‖	enterprises‖	PROPN
ftr-321	288	8	and	and	CCONJ
ftr-321	288	9	hence	hence	ADV
ftr-321	288	10	presupposes	presuppose	VERB
ftr-321	288	11	at	at	ADP
ftr-321	288	12	least	least	ADJ
ftr-321	288	13	the	the	DET
ftr-321	288	14	existence	existence	NOUN
ftr-321	288	15	of	of	ADP
ftr-321	288	16	two	two	NUM
ftr-321	288	17	associated	associated	ADJ
ftr-321	288	18	companies	company	NOUN
ftr-321	288	19	,	,	PUNCT
ftr-321	288	20	while	while	SCONJ
ftr-321	288	21	the	the	DET
ftr-321	288	22	last	last	ADJ
ftr-321	288	23	subparagraph	subparagraph	NOUN
ftr-321	288	24	of	of	ADP
ftr-321	288	25	article	article	NOUN
ftr-321	288	26	78(1	78(1	NOUN
ftr-321	288	27	)	)	PUNCT
ftr-321	288	28	regards	regard	VERB
ftr-321	288	29	the	the	DET
ftr-321	288	30	taxpayer	taxpayer	NOUN
ftr-321	288	31	as	as	ADP
ftr-321	288	32	an	an	DET
ftr-321	288	33	―associated	―associated	ADJ
ftr-321	288	34	enterprise	enterprise	NOUN
ftr-321	288	35	to	to	ADP
ftr-321	288	36	its	its	PRON
ftr-321	288	37	permanent	permanent	ADJ
ftr-321	288	38	establishment,‖	establishment,‖	PROPN
ftr-321	288	39	and	and	CCONJ
ftr-321	288	40	thus	thus	ADV
ftr-321	288	41	does	do	AUX
ftr-321	288	42	not	not	PART
ftr-321	288	43	stipulate	stipulate	VERB
ftr-321	288	44	that	that	SCONJ
ftr-321	288	45	both	both	CCONJ
ftr-321	288	46	the	the	DET
ftr-321	288	47	taxpayer	taxpayer	NOUN
ftr-321	288	48	and	and	CCONJ
ftr-321	288	49	its	its	PRON
ftr-321	288	50	permanent	permanent	ADJ
ftr-321	288	51	establishment	establishment	NOUN
ftr-321	288	52	must	must	AUX
ftr-321	288	53	each	each	PRON
ftr-321	288	54	be	be	AUX
ftr-321	288	55	considered	consider	VERB
ftr-321	288	56	as	as	ADP
ftr-321	288	57	―associated‖	―associated‖	PROPN
ftr-321	288	58	companies	company	NOUN
ftr-321	288	59	.	.	PUNCT
ftr-321	289	1	once	once	SCONJ
ftr-321	289	2	these	these	DET
ftr-321	289	3	concerns	concern	NOUN
ftr-321	289	4	are	be	AUX
ftr-321	289	5	overridden	overridden	ADJ
ftr-321	289	6	,	,	PUNCT
ftr-321	289	7	the	the	DET
ftr-321	289	8	legal	legal	ADJ
ftr-321	289	9	consequences	consequence	NOUN
ftr-321	289	10	laid	lay	VERB
ftr-321	289	11	down	down	ADP
ftr-321	289	12	in	in	ADP
ftr-321	289	13	article	article	NOUN
ftr-321	289	14	78(f	78(f	NUM
ftr-321	289	15	)	)	PUNCT
ftr-321	289	16	of	of	ADP
ftr-321	289	17	the	the	DET
ftr-321	289	18	proposal	proposal	NOUN
ftr-321	289	19	are	be	AUX
ftr-321	289	20	relevant	relevant	ADJ
ftr-321	289	21	also	also	ADV
ftr-321	289	22	for	for	ADP
ftr-321	289	23	the	the	DET
ftr-321	289	24	relations	relation	NOUN
ftr-321	289	25	between	between	ADP
ftr-321	289	26	headquarters	headquarters	NOUN
ftr-321	289	27	and	and	CCONJ
ftr-321	289	28	permanent	permanent	ADJ
ftr-321	289	29	establishment	establishment	NOUN
ftr-321	289	30	.	.	PUNCT
ftr-321	290	1	however	however	ADV
ftr-321	290	2	,	,	PUNCT
ftr-321	290	3	article	article	NOUN
ftr-321	290	4	79	79	NUM
ftr-321	290	5	is	be	AUX
ftr-321	290	6	somewhat	somewhat	ADJ
ftr-321	290	7	—	—	PUNCT
ftr-321	290	8	albeit	albeit	SCONJ
ftr-321	290	9	not	not	PART
ftr-321	290	10	fully	fully	ADV
ftr-321	290	11	—	—	PUNCT
ftr-321	290	12	33	33	X
ftr-321	290	13	.	.	PUNCT
ftr-321	291	1	see	see	VERB
ftr-321	291	2	oecd	oecd	PROPN
ftr-321	291	3	-	-	PUNCT
ftr-321	291	4	mc	mc	PROPN
ftr-321	291	5	,	,	PUNCT
ftr-321	291	6	supra	supra	PROPN
ftr-321	291	7	note	note	PROPN
ftr-321	291	8	20	20	NUM
ftr-321	291	9	,	,	PUNCT
ftr-321	291	10	art	art	NOUN
ftr-321	291	11	.	.	PUNCT
ftr-321	292	1	7(2	7(2	NUM
ftr-321	292	2	)	)	PUNCT
ftr-321	292	3	.	.	PUNCT
ftr-321	293	1	34	34	NUM
ftr-321	293	2	.	.	PUNCT
ftr-321	294	1	see	see	VERB
ftr-321	294	2	michael	michael	PROPN
ftr-321	294	3	lang	lang	PROPN
ftr-321	294	4	,	,	PUNCT
ftr-321	294	5	die	die	VERB
ftr-321	294	6	bedeutung	bedeutung	PROPN
ftr-321	294	7	des	des	PROPN
ftr-321	294	8	musterabkommens	musterabkommens	PROPN
ftr-321	294	9	und	und	PROPN
ftr-321	294	10	des	des	PROPN
ftr-321	294	11	kommentars	kommentars	PROPN
ftr-321	294	12	des	des	PROPN
ftr-321	294	13	oecd	oecd	PROPN
ftr-321	294	14	-	-	PUNCT
ftr-321	294	15	steuerausschusses	steuerausschusse	NOUN
ftr-321	294	16	für	für	NOUN
ftr-321	294	17	die	die	VERB
ftr-321	294	18	auslegung	auslegung	PROPN
ftr-321	294	19	von	von	PROPN
ftr-321	294	20	doppelbesteuerungsabkommen	doppelbesteuerungsabkommen	PROPN
ftr-321	294	21	,	,	PUNCT
ftr-321	294	22	in	in	ADP
ftr-321	294	23	aktuelle	aktuelle	PROPN
ftr-321	294	24	entwicklungen	entwicklungen	PROPN
ftr-321	295	1	i	i	PRON
ftr-321	295	2	m	m	VERB
ftr-321	295	3	internationalen	internationalen	ADJ
ftr-321	295	4	steuerrecht	steuerrecht	NOUN
ftr-321	295	5	(	(	PUNCT
ftr-321	295	6	1994	1994	NUM
ftr-321	295	7	)	)	PUNCT
ftr-321	295	8	;	;	PUNCT
ftr-321	295	9	michael	michael	PROPN
ftr-321	295	10	lang	lang	PROPN
ftr-321	295	11	,	,	PUNCT
ftr-321	295	12	keine	keine	PROPN
ftr-321	295	13	bedeutung	bedeutung	PROPN
ftr-321	295	14	der	der	PROPN
ftr-321	295	15	jüngeren	jüngeren	PROPN
ftr-321	295	16	fassung	fassung	PROPN
ftr-321	295	17	des	des	PROPN
ftr-321	295	18	kommentars	kommentars	PROPN
ftr-321	295	19	des	des	PROPN
ftr-321	295	20	oecd	oecd	PROPN
ftr-321	295	21	-	-	PUNCT
ftr-321	295	22	steuerausschusses	steuerausschusse	NOUN
ftr-321	295	23	für	für	NOUN
ftr-321	295	24	die	die	VERB
ftr-321	295	25	interpretation	interpretation	PROPN
ftr-321	295	26	älterer	älterer	PROPN
ftr-321	295	27	doppelbesteuerungsabkommen	doppelbesteuerungsabkommen	PROPN
ftr-321	295	28	,	,	PUNCT
ftr-321	295	29	iwb	iwb	PROPN
ftr-321	295	30	1996	1996	NUM
ftr-321	295	31	,	,	PUNCT
ftr-321	295	32	923	923	NUM
ftr-321	295	33	et	et	NOUN
ftr-321	295	34	seq	seq	PROPN
ftr-321	295	35	.	.	PUNCT
ftr-321	295	36	;	;	PUNCT
ftr-321	296	1	michael	michael	PROPN
ftr-321	296	2	lang	lang	PROPN
ftr-321	296	3	,	,	PUNCT
ftr-321	296	4	introduction	introduction	NOUN
ftr-321	296	5	to	to	ADP
ftr-321	296	6	the	the	DET
ftr-321	296	7	law	law	NOUN
ftr-321	296	8	of	of	ADP
ftr-321	296	9	double	double	ADJ
ftr-321	296	10	taxation	taxation	NOUN
ftr-321	296	11	conventions	convention	NOUN
ftr-321	296	12	45	45	NUM
ftr-321	296	13	et	et	NOUN
ftr-321	296	14	seq	seq	PROPN
ftr-321	296	15	.	.	PUNCT
ftr-321	296	16	(	(	PUNCT
ftr-321	296	17	2010	2010	NUM
ftr-321	296	18	)	)	PUNCT
ftr-321	296	19	.	.	PUNCT
ftr-321	297	1	2012	2012	NUM
ftr-321	297	2	]	]	PUNCT
ftr-321	297	3	eu	eu	NOUN
ftr-321	297	4	ccctb	ccctb	NOUN
ftr-321	297	5	proposal	proposal	NOUN
ftr-321	297	6	319	319	NUM
ftr-321	297	7	modeled	model	VERB
ftr-321	297	8	after	after	ADP
ftr-321	297	9	article	article	NOUN
ftr-321	297	10	9	9	NUM
ftr-321	297	11	of	of	ADP
ftr-321	297	12	the	the	DET
ftr-321	297	13	oecd	oecd	PROPN
ftr-321	297	14	-	-	PUNCT
ftr-321	297	15	mc	mc	PROPN
ftr-321	297	16	and	and	CCONJ
ftr-321	297	17	article	article	PROPN
ftr-321	297	18	4(1	4(1	NOUN
ftr-321	297	19	)	)	PUNCT
ftr-321	297	20	of	of	ADP
ftr-321	297	21	the	the	DET
ftr-321	297	22	eu	eu	PROPN
ftr-321	297	23	arbitration	arbitration	PROPN
ftr-321	297	24	convention	convention	NOUN
ftr-321	297	25	.	.	PUNCT
ftr-321	298	1	35	35	NUM
ftr-321	298	2	this	this	PRON
ftr-321	298	3	could	could	AUX
ftr-321	298	4	be	be	AUX
ftr-321	298	5	a	a	DET
ftr-321	298	6	reason	reason	NOUN
ftr-321	298	7	to	to	PART
ftr-321	298	8	grant	grant	VERB
ftr-321	298	9	the	the	DET
ftr-321	298	10	permanent	permanent	ADJ
ftr-321	298	11	establishment	establishment	NOUN
ftr-321	298	12	greater	great	ADJ
ftr-321	298	13	independence	independence	NOUN
ftr-321	298	14	from	from	ADP
ftr-321	298	15	its	its	PRON
ftr-321	298	16	headquarters	headquarters	NOUN
ftr-321	298	17	in	in	ADP
ftr-321	298	18	the	the	DET
ftr-321	298	19	context	context	NOUN
ftr-321	298	20	of	of	ADP
ftr-321	298	21	attributing	attribute	VERB
ftr-321	298	22	its	its	PRON
ftr-321	298	23	profits	profit	NOUN
ftr-321	298	24	;	;	PUNCT
ftr-321	298	25	this	this	PRON
ftr-321	298	26	would	would	AUX
ftr-321	298	27	be	be	AUX
ftr-321	298	28	possible	possible	ADJ
ftr-321	298	29	pursuant	pursuant	ADJ
ftr-321	298	30	to	to	ADP
ftr-321	298	31	article	article	NOUN
ftr-321	298	32	4(2	4(2	NUM
ftr-321	298	33	)	)	PUNCT
ftr-321	298	34	of	of	ADP
ftr-321	298	35	the	the	DET
ftr-321	298	36	eu	eu	PROPN
ftr-321	298	37	arbitration	arbitration	NOUN
ftr-321	298	38	agreement	agreement	NOUN
ftr-321	298	39	.	.	PUNCT
ftr-321	299	1	against	against	ADP
ftr-321	299	2	this	this	DET
ftr-321	299	3	backdrop	backdrop	NOUN
ftr-321	299	4	,	,	PUNCT
ftr-321	299	5	the	the	DET
ftr-321	299	6	provisions	provision	NOUN
ftr-321	299	7	of	of	ADP
ftr-321	299	8	the	the	DET
ftr-321	299	9	proposal	proposal	NOUN
ftr-321	299	10	could	could	AUX
ftr-321	299	11	also	also	ADV
ftr-321	299	12	be	be	AUX
ftr-321	299	13	inspired	inspire	VERB
ftr-321	299	14	by	by	ADP
ftr-321	299	15	the	the	DET
ftr-321	299	16	fundamental	fundamental	ADJ
ftr-321	299	17	idea	idea	NOUN
ftr-321	299	18	of	of	ADP
ftr-321	299	19	the	the	DET
ftr-321	299	20	authorized	authorized	ADJ
ftr-321	299	21	oecd	oecd	PROPN
ftr-321	299	22	approach	approach	NOUN
ftr-321	299	23	.	.	PUNCT
ftr-321	300	1	if	if	SCONJ
ftr-321	300	2	the	the	DET
ftr-321	300	3	proposal	proposal	NOUN
ftr-321	300	4	of	of	ADP
ftr-321	300	5	the	the	DET
ftr-321	300	6	danish	danish	ADJ
ftr-321	300	7	presidency	presidency	NOUN
ftr-321	300	8	would	would	AUX
ftr-321	300	9	be	be	AUX
ftr-321	300	10	implemented	implement	VERB
ftr-321	300	11	,	,	PUNCT
ftr-321	300	12	these	these	DET
ftr-321	300	13	doubts	doubt	NOUN
ftr-321	300	14	would	would	AUX
ftr-321	300	15	disappear	disappear	VERB
ftr-321	300	16	as	as	ADP
ftr-321	300	17	article	article	NOUN
ftr-321	300	18	79	79	NUM
ftr-321	300	19	,	,	PUNCT
ftr-321	300	20	according	accord	VERB
ftr-321	300	21	to	to	ADP
ftr-321	300	22	the	the	DET
ftr-321	300	23	compromise	compromise	NOUN
ftr-321	300	24	proposal	proposal	NOUN
ftr-321	300	25	,	,	PUNCT
ftr-321	300	26	would	would	AUX
ftr-321	300	27	receive	receive	VERB
ftr-321	300	28	a	a	DET
ftr-321	300	29	second	second	ADJ
ftr-321	300	30	paragraph	paragraph	NOUN
ftr-321	300	31	in	in	ADP
ftr-321	300	32	which	which	PRON
ftr-321	300	33	the	the	DET
ftr-321	300	34	determination	determination	NOUN
ftr-321	300	35	of	of	ADP
ftr-321	300	36	income	income	NOUN
ftr-321	300	37	attributable	attributable	ADJ
ftr-321	300	38	to	to	ADP
ftr-321	300	39	a	a	DET
ftr-321	300	40	permanent	permanent	ADJ
ftr-321	300	41	establishment	establishment	NOUN
ftr-321	300	42	shall	shall	AUX
ftr-321	300	43	be	be	AUX
ftr-321	300	44	defined	define	VERB
ftr-321	300	45	more	more	ADV
ftr-321	300	46	clearly	clearly	ADV
ftr-321	300	47	:	:	PUNCT
ftr-321	300	48	income	income	NOUN
ftr-321	300	49	attributable	attributable	ADJ
ftr-321	300	50	to	to	ADP
ftr-321	300	51	a	a	DET
ftr-321	300	52	permanent	permanent	ADJ
ftr-321	300	53	establishment	establishment	NOUN
ftr-321	300	54	is	be	AUX
ftr-321	300	55	the	the	DET
ftr-321	300	56	income	income	NOUN
ftr-321	300	57	the	the	DET
ftr-321	300	58	permanent	permanent	ADJ
ftr-321	300	59	establishment	establishment	NOUN
ftr-321	300	60	might	might	AUX
ftr-321	300	61	be	be	AUX
ftr-321	300	62	expected	expect	VERB
ftr-321	300	63	to	to	PART
ftr-321	300	64	earn	earn	VERB
ftr-321	300	65	,	,	PUNCT
ftr-321	300	66	in	in	ADP
ftr-321	300	67	particular	particular	ADJ
ftr-321	300	68	in	in	ADP
ftr-321	300	69	its	its	PRON
ftr-321	300	70	dealings	dealing	NOUN
ftr-321	300	71	with	with	ADP
ftr-321	300	72	other	other	ADJ
ftr-321	300	73	parts	part	NOUN
ftr-321	300	74	of	of	ADP
ftr-321	300	75	the	the	DET
ftr-321	300	76	taxpayer	taxpayer	NOUN
ftr-321	300	77	,	,	PUNCT
ftr-321	300	78	if	if	SCONJ
ftr-321	300	79	it	it	PRON
ftr-321	300	80	were	be	AUX
ftr-321	300	81	a	a	DET
ftr-321	300	82	separate	separate	ADJ
ftr-321	300	83	and	and	CCONJ
ftr-321	300	84	independent	independent	ADJ
ftr-321	300	85	enterprise	enterprise	NOUN
ftr-321	300	86	engaged	engage	VERB
ftr-321	300	87	in	in	ADP
ftr-321	300	88	the	the	DET
ftr-321	300	89	same	same	ADJ
ftr-321	300	90	or	or	CCONJ
ftr-321	300	91	similar	similar	ADJ
ftr-321	300	92	activities	activity	NOUN
ftr-321	300	93	under	under	ADP
ftr-321	300	94	the	the	DET
ftr-321	300	95	same	same	ADJ
ftr-321	300	96	or	or	CCONJ
ftr-321	300	97	similar	similar	ADJ
ftr-321	300	98	conditions	condition	NOUN
ftr-321	300	99	,	,	PUNCT
ftr-321	300	100	taking	take	VERB
ftr-321	300	101	into	into	ADP
ftr-321	300	102	account	account	NOUN
ftr-321	300	103	the	the	DET
ftr-321	300	104	functions	function	NOUN
ftr-321	300	105	performed	perform	VERB
ftr-321	300	106	,	,	PUNCT
ftr-321	300	107	assets	asset	NOUN
ftr-321	300	108	used	use	VERB
ftr-321	300	109	and	and	CCONJ
ftr-321	300	110	risks	risk	NOUN
ftr-321	300	111	assumed	assume	VERB
ftr-321	300	112	by	by	ADP
ftr-321	300	113	the	the	DET
ftr-321	300	114	taxpayer	taxpayer	NOUN
ftr-321	300	115	through	through	ADP
ftr-321	300	116	the	the	DET
ftr-321	300	117	permanent	permanent	ADJ
ftr-321	300	118	establishment	establishment	NOUN
ftr-321	300	119	and	and	CCONJ
ftr-321	300	120	through	through	ADP
ftr-321	300	121	the	the	DET
ftr-321	300	122	other	other	ADJ
ftr-321	300	123	parts	part	NOUN
ftr-321	300	124	of	of	ADP
ftr-321	300	125	the	the	DET
ftr-321	300	126	taxpayer	taxpayer	NOUN
ftr-321	300	127	.	.	PUNCT
ftr-321	301	1	36	36	NUM
ftr-321	301	2	this	this	DET
ftr-321	301	3	wording	wording	NOUN
ftr-321	301	4	was	be	AUX
ftr-321	301	5	noticeably	noticeably	ADV
ftr-321	301	6	,	,	PUNCT
ftr-321	301	7	if	if	SCONJ
ftr-321	301	8	not	not	PART
ftr-321	301	9	completely	completely	ADV
ftr-321	301	10	,	,	PUNCT
ftr-321	301	11	taken	take	VERB
ftr-321	301	12	from	from	ADP
ftr-321	301	13	the	the	DET
ftr-321	301	14	2010	2010	NUM
ftr-321	301	15	version	version	NOUN
ftr-321	301	16	of	of	ADP
ftr-321	301	17	article	article	NOUN
ftr-321	301	18	7(2	7(2	NUM
ftr-321	301	19	)	)	PUNCT
ftr-321	302	1	oecd	oecd	PROPN
ftr-321	302	2	-	-	PUNCT
ftr-321	302	3	mc	mc	PROPN
ftr-321	302	4	.	.	PUNCT
ftr-321	303	1	it	it	PRON
ftr-321	303	2	therefore	therefore	ADV
ftr-321	303	3	carries	carry	VERB
ftr-321	303	4	,	,	PUNCT
ftr-321	303	5	also	also	ADV
ftr-321	303	6	with	with	ADP
ftr-321	303	7	regard	regard	NOUN
ftr-321	303	8	to	to	ADP
ftr-321	303	9	the	the	DET
ftr-321	303	10	contents	content	NOUN
ftr-321	303	11	,	,	PUNCT
ftr-321	303	12	the	the	DET
ftr-321	303	13	same	same	ADJ
ftr-321	303	14	understanding	understanding	NOUN
ftr-321	303	15	of	of	ADP
ftr-321	303	16	a	a	DET
ftr-321	303	17	broad	broad	ADJ
ftr-321	303	18	independence	independence	NOUN
ftr-321	303	19	of	of	ADP
ftr-321	303	20	the	the	DET
ftr-321	303	21	permanent	permanent	ADJ
ftr-321	303	22	establishment	establishment	NOUN
ftr-321	303	23	,	,	PUNCT
ftr-321	303	24	which	which	PRON
ftr-321	303	25	is	be	AUX
ftr-321	303	26	connected	connect	VERB
ftr-321	303	27	to	to	ADP
ftr-321	303	28	this	this	DET
ftr-321	303	29	provision	provision	NOUN
ftr-321	303	30	.	.	PUNCT
ftr-321	304	1	furthermore	furthermore	ADV
ftr-321	304	2	,	,	PUNCT
ftr-321	304	3	article	article	NOUN
ftr-321	304	4	11(e	11(e	NUM
ftr-321	304	5	)	)	PUNCT
ftr-321	304	6	of	of	ADP
ftr-321	304	7	the	the	DET
ftr-321	304	8	ccctb	ccctb	NOUN
ftr-321	304	9	proposal	proposal	NOUN
ftr-321	304	10	can	can	AUX
ftr-321	304	11	also	also	ADV
ftr-321	304	12	lead	lead	VERB
ftr-321	304	13	to	to	ADP
ftr-321	304	14	an	an	DET
ftr-321	304	15	exemption	exemption	NOUN
ftr-321	304	16	of	of	ADP
ftr-321	304	17	income	income	NOUN
ftr-321	304	18	from	from	ADP
ftr-321	304	19	sources	source	NOUN
ftr-321	304	20	within	within	ADP
ftr-321	304	21	the	the	DET
ftr-321	304	22	european	european	PROPN
ftr-321	304	23	union	union	PROPN
ftr-321	304	24	.	.	PUNCT
ftr-321	305	1	this	this	DET
ftr-321	305	2	exemption	exemption	NOUN
ftr-321	305	3	applies	apply	VERB
ftr-321	305	4	if	if	SCONJ
ftr-321	305	5	a	a	DET
ftr-321	305	6	permanent	permanent	ADJ
ftr-321	305	7	establishment	establishment	NOUN
ftr-321	305	8	’s	’s	PART
ftr-321	305	9	income	income	NOUN
ftr-321	305	10	in	in	ADP
ftr-321	305	11	a	a	DET
ftr-321	305	12	third	third	ADJ
ftr-321	305	13	country	country	NOUN
ftr-321	305	14	includes	include	VERB
ftr-321	305	15	interest	interest	NOUN
ftr-321	305	16	or	or	CCONJ
ftr-321	305	17	royalties	royalty	NOUN
ftr-321	305	18	from	from	ADP
ftr-321	305	19	the	the	DET
ftr-321	305	20	european	european	PROPN
ftr-321	305	21	union	union	PROPN
ftr-321	305	22	.	.	PUNCT
ftr-321	306	1	if	if	SCONJ
ftr-321	306	2	the	the	DET
ftr-321	306	3	assets	asset	NOUN
ftr-321	306	4	of	of	ADP
ftr-321	306	5	a	a	DET
ftr-321	306	6	usbased	usbased	ADJ
ftr-321	306	7	permanent	permanent	ADJ
ftr-321	306	8	establishment	establishment	NOUN
ftr-321	306	9	of	of	ADP
ftr-321	306	10	a	a	DET
ftr-321	306	11	german	german	ADJ
ftr-321	306	12	company	company	NOUN
ftr-321	306	13	include	include	VERB
ftr-321	306	14	french	french	ADJ
ftr-321	306	15	bonds	bond	NOUN
ftr-321	306	16	and	and	CCONJ
ftr-321	306	17	interest	interest	NOUN
ftr-321	306	18	,	,	PUNCT
ftr-321	306	19	it	it	PRON
ftr-321	306	20	is	be	AUX
ftr-321	306	21	attributable	attributable	ADJ
ftr-321	306	22	to	to	ADP
ftr-321	306	23	that	that	DET
ftr-321	306	24	permanent	permanent	ADJ
ftr-321	306	25	establishment	establishment	NOUN
ftr-321	306	26	.	.	PUNCT
ftr-321	307	1	french	french	ADJ
ftr-321	307	2	interest	interest	NOUN
ftr-321	307	3	is	be	AUX
ftr-321	307	4	also	also	ADV
ftr-321	307	5	exempt	exempt	ADJ
ftr-321	307	6	.	.	PUNCT
ftr-321	308	1	revenues	revenue	NOUN
ftr-321	308	2	that	that	PRON
ftr-321	308	3	are	be	AUX
ftr-321	308	4	specifically	specifically	ADV
ftr-321	308	5	exempt	exempt	ADJ
ftr-321	308	6	pursuant	pursuant	NOUN
ftr-321	308	7	to	to	ADP
ftr-321	308	8	article	article	NOUN
ftr-321	308	9	11(c	11(c	NUM
ftr-321	308	10	)	)	PUNCT
ftr-321	308	11	of	of	ADP
ftr-321	308	12	the	the	DET
ftr-321	308	13	ccctb	ccctb	NOUN
ftr-321	308	14	proposal	proposal	NOUN
ftr-321	308	15	include	include	VERB
ftr-321	308	16	also	also	ADV
ftr-321	308	17	―received	―receive	VERB
ftr-321	308	18	profit	profit	NOUN
ftr-321	308	19	distributions.‖	distributions.‖	VERB
ftr-321	308	20	the	the	DET
ftr-321	308	21	authors	author	NOUN
ftr-321	308	22	apparently	apparently	ADV
ftr-321	308	23	want	want	VERB
ftr-321	308	24	to	to	PART
ftr-321	308	25	avoid	avoid	VERB
ftr-321	308	26	economic	economic	ADJ
ftr-321	308	27	double	double	ADJ
ftr-321	308	28	taxation	taxation	NOUN
ftr-321	308	29	of	of	ADP
ftr-321	308	30	profits	profit	NOUN
ftr-321	308	31	by	by	ADP
ftr-321	308	32	exempting	exempt	VERB
ftr-321	308	33	the	the	DET
ftr-321	308	34	profit	profit	NOUN
ftr-321	308	35	distributions	distribution	NOUN
ftr-321	308	36	as	as	ADV
ftr-321	308	37	such	such	ADJ
ftr-321	308	38	.	.	PUNCT
ftr-321	309	1	obviously	obviously	ADV
ftr-321	309	2	,	,	PUNCT
ftr-321	309	3	the	the	DET
ftr-321	309	4	authors	author	NOUN
ftr-321	309	5	want	want	VERB
ftr-321	309	6	to	to	PART
ftr-321	309	7	leave	leave	VERB
ftr-321	309	8	it	it	PRON
ftr-321	309	9	at	at	ADP
ftr-321	309	10	the	the	DET
ftr-321	309	11	fact	fact	NOUN
ftr-321	309	12	that	that	SCONJ
ftr-321	309	13	the	the	DET
ftr-321	309	14	lower	low	ADJ
ftr-321	309	15	-	-	PUNCT
ftr-321	309	16	level	level	NOUN
ftr-321	309	17	entity	entity	NOUN
ftr-321	309	18	is	be	AUX
ftr-321	309	19	regularly	regularly	ADV
ftr-321	309	20	taxable	taxable	ADJ
ftr-321	309	21	,	,	PUNCT
ftr-321	309	22	its	its	PRON
ftr-321	309	23	tax	tax	NOUN
ftr-321	309	24	base	base	NOUN
ftr-321	309	25	being	be	AUX
ftr-321	309	26	determined	determine	VERB
ftr-321	309	27	according	accord	VERB
ftr-321	309	28	to	to	ADP
ftr-321	309	29	national	national	ADJ
ftr-321	309	30	law	law	NOUN
ftr-321	309	31	or	or	CCONJ
ftr-321	309	32	the	the	DET
ftr-321	309	33	ccctb	ccctb	NOUN
ftr-321	309	34	directive	directive	NOUN
ftr-321	309	35	.	.	PUNCT
ftr-321	310	1	the	the	DET
ftr-321	310	2	recipient	recipient	NOUN
ftr-321	310	3	35	35	NUM
ftr-321	310	4	.	.	PUNCT
ftr-321	310	5	ccctb	ccctb	NOUN
ftr-321	310	6	working	working	NOUN
ftr-321	310	7	group	group	NOUN
ftr-321	310	8	,	,	PUNCT
ftr-321	310	9	related	related	ADJ
ftr-321	310	10	parties	party	NOUN
ftr-321	310	11	in	in	ADP
ftr-321	310	12	ccctb	ccctb	NOUN
ftr-321	310	13	,	,	PUNCT
ftr-321	310	14	13	13	NUM
ftr-321	310	15	december	december	PROPN
ftr-321	310	16	2006	2006	NUM
ftr-321	310	17	,	,	PUNCT
ftr-321	310	18	ccctb	ccctb	NOUN
ftr-321	310	19	/	/	SYM
ftr-321	310	20	wp/041/	wp/041/	NOUN
ftr-321	310	21	,	,	PUNCT
ftr-321	310	22	§	§	PROPN
ftr-321	310	23	§	§	PROPN
ftr-321	310	24	13	13	NUM
ftr-321	310	25	et	et	PROPN
ftr-321	310	26	seq	seq	PROPN
ftr-321	310	27	.	.	PROPN
ftr-321	311	1	36	36	NUM
ftr-321	311	2	.	.	PUNCT
ftr-321	311	3	presidency	presidency	NOUN
ftr-321	311	4	note	note	NOUN
ftr-321	311	5	,	,	PUNCT
ftr-321	311	6	supra	supra	PROPN
ftr-321	311	7	note	note	PROPN
ftr-321	311	8	11	11	NUM
ftr-321	311	9	,	,	PUNCT
ftr-321	311	10	art	art	NOUN
ftr-321	311	11	.	.	PUNCT
ftr-321	312	1	79	79	NUM
ftr-321	312	2	.	.	NUM
ftr-321	312	3	320	320	NUM
ftr-321	312	4	florida	florida	PROPN
ftr-321	312	5	tax	tax	NOUN
ftr-321	312	6	review	review	NOUN
ftr-321	313	1	[	[	X
ftr-321	313	2	vol	vol	NOUN
ftr-321	313	3	.	.	PUNCT
ftr-321	314	1	13:6	13:6	NUM
ftr-321	314	2	entity	entity	NOUN
ftr-321	314	3	should	should	AUX
ftr-321	314	4	not	not	PART
ftr-321	314	5	be	be	AUX
ftr-321	314	6	taxable	taxable	ADJ
ftr-321	314	7	again	again	ADV
ftr-321	314	8	.	.	PUNCT
ftr-321	315	1	this	this	DET
ftr-321	315	2	provision	provision	NOUN
ftr-321	315	3	does	do	AUX
ftr-321	315	4	not	not	PART
ftr-321	315	5	differentiate	differentiate	VERB
ftr-321	315	6	by	by	ADP
ftr-321	315	7	residence	residence	NOUN
ftr-321	315	8	of	of	ADP
ftr-321	315	9	the	the	DET
ftr-321	315	10	distributing	distribute	VERB
ftr-321	315	11	company	company	NOUN
ftr-321	315	12	and	and	CCONJ
ftr-321	315	13	,	,	PUNCT
ftr-321	315	14	hence	hence	ADV
ftr-321	315	15	,	,	PUNCT
ftr-321	315	16	is	be	AUX
ftr-321	315	17	applicable	applicable	ADJ
ftr-321	315	18	to	to	ADP
ftr-321	315	19	―received	―receive	VERB
ftr-321	315	20	profit	profit	NOUN
ftr-321	315	21	distributions‖	distributions‖	NOUN
ftr-321	315	22	from	from	ADP
ftr-321	315	23	third	third	ADJ
ftr-321	315	24	countries	country	NOUN
ftr-321	315	25	.	.	PUNCT
ftr-321	316	1	again	again	ADV
ftr-321	316	2	,	,	PUNCT
ftr-321	316	3	the	the	DET
ftr-321	316	4	language	language	NOUN
ftr-321	316	5	the	the	DET
ftr-321	316	6	authors	author	NOUN
ftr-321	316	7	of	of	ADP
ftr-321	316	8	the	the	DET
ftr-321	316	9	proposal	proposal	NOUN
ftr-321	316	10	have	have	AUX
ftr-321	316	11	selected	select	VERB
ftr-321	316	12	is	be	AUX
ftr-321	316	13	not	not	PART
ftr-321	316	14	fully	fully	ADV
ftr-321	316	15	consistent	consistent	ADJ
ftr-321	316	16	with	with	ADP
ftr-321	316	17	the	the	DET
ftr-321	316	18	language	language	NOUN
ftr-321	316	19	of	of	ADP
ftr-321	316	20	the	the	DET
ftr-321	316	21	parent	parent	NOUN
ftr-321	316	22	-	-	PUNCT
ftr-321	316	23	subsidiary	subsidiary	NOUN
ftr-321	316	24	directive	directive	NOUN
ftr-321	316	25	.	.	PUNCT
ftr-321	317	1	while	while	SCONJ
ftr-321	317	2	the	the	DET
ftr-321	317	3	parent	parent	NOUN
ftr-321	317	4	-	-	PUNCT
ftr-321	317	5	subsidiary	subsidiary	NOUN
ftr-321	317	6	directive	directive	NOUN
ftr-321	317	7	refers	refer	VERB
ftr-321	317	8	to	to	ADP
ftr-321	317	9	―distributions	―distribution	NOUN
ftr-321	317	10	of	of	ADP
ftr-321	317	11	profits,‖	profits,‖	PROPN
ftr-321	317	12	the	the	DET
ftr-321	317	13	ccctb	ccctb	NOUN
ftr-321	317	14	proposal	proposal	NOUN
ftr-321	317	15	refers	refer	VERB
ftr-321	317	16	to	to	ADP
ftr-321	317	17	―received	―receive	VERB
ftr-321	317	18	profit	profit	NOUN
ftr-321	317	19	distributions.‖	distributions.‖	VERB
ftr-321	317	20	one	one	NUM
ftr-321	317	21	explanation	explanation	NOUN
ftr-321	317	22	could	could	AUX
ftr-321	317	23	be	be	AUX
ftr-321	317	24	that	that	SCONJ
ftr-321	317	25	the	the	DET
ftr-321	317	26	exemption	exemption	NOUN
ftr-321	317	27	can	can	AUX
ftr-321	317	28	thereby	thereby	ADV
ftr-321	317	29	be	be	AUX
ftr-321	317	30	distinguished	distinguish	VERB
ftr-321	317	31	from	from	ADP
ftr-321	317	32	the	the	DET
ftr-321	317	33	tax	tax	NOUN
ftr-321	317	34	liability	liability	NOUN
ftr-321	317	35	of	of	ADP
ftr-321	317	36	certain	certain	ADJ
ftr-321	317	37	―non	―non	ADJ
ftr-321	317	38	-	-	ADJ
ftr-321	317	39	distributed	distribute	VERB
ftr-321	317	40	income	income	NOUN
ftr-321	317	41	of	of	ADP
ftr-321	317	42	an	an	DET
ftr-321	317	43	entity‖	entity‖	PROPN
ftr-321	317	44	expressed	express	VERB
ftr-321	317	45	as	as	ADP
ftr-321	317	46	an	an	DET
ftr-321	317	47	exception	exception	NOUN
ftr-321	317	48	in	in	ADP
ftr-321	317	49	article	article	NOUN
ftr-321	317	50	82(1	82(1	NOUN
ftr-321	317	51	)	)	PUNCT
ftr-321	317	52	in	in	ADP
ftr-321	317	53	conjunction	conjunction	NOUN
ftr-321	317	54	with	with	ADP
ftr-321	317	55	article	article	NOUN
ftr-321	317	56	83(5	83(5	NUM
ftr-321	317	57	)	)	PUNCT
ftr-321	317	58	.	.	PUNCT
ftr-321	318	1	based	base	VERB
ftr-321	318	2	on	on	ADP
ftr-321	318	3	the	the	DET
ftr-321	318	4	proposal	proposal	NOUN
ftr-321	318	5	of	of	ADP
ftr-321	318	6	the	the	DET
ftr-321	318	7	danish	danish	ADJ
ftr-321	318	8	presidency	presidency	NOUN
ftr-321	318	9	,	,	PUNCT
ftr-321	318	10	however	however	ADV
ftr-321	318	11	,	,	PUNCT
ftr-321	318	12	the	the	DET
ftr-321	318	13	reference	reference	NOUN
ftr-321	318	14	to	to	ADP
ftr-321	318	15	―non	―non	ADJ
ftr-321	318	16	-	-	ADJ
ftr-321	318	17	distributed‖	distributed‖	ADJ
ftr-321	318	18	income	income	NOUN
ftr-321	318	19	of	of	ADP
ftr-321	318	20	an	an	DET
ftr-321	318	21	entity	entity	NOUN
ftr-321	318	22	would	would	AUX
ftr-321	318	23	be	be	AUX
ftr-321	318	24	omitted	omit	VERB
ftr-321	318	25	at	at	ADP
ftr-321	318	26	least	least	ADJ
ftr-321	318	27	in	in	ADP
ftr-321	318	28	article	article	NOUN
ftr-321	318	29	82(1	82(1	NUM
ftr-321	318	30	)	)	PUNCT
ftr-321	318	31	.	.	PUNCT
ftr-321	319	1	37	37	NUM
ftr-321	319	2	this	this	PRON
ftr-321	319	3	is	be	AUX
ftr-321	319	4	the	the	DET
ftr-321	319	5	consequence	consequence	NOUN
ftr-321	319	6	of	of	ADP
ftr-321	319	7	the	the	DET
ftr-321	319	8	extension	extension	NOUN
ftr-321	319	9	of	of	ADP
ftr-321	319	10	the	the	DET
ftr-321	319	11	scope	scope	NOUN
ftr-321	319	12	of	of	ADP
ftr-321	319	13	the	the	DET
ftr-321	319	14	cfc	cfc	PROPN
ftr-321	319	15	rules	rule	NOUN
ftr-321	319	16	to	to	ADP
ftr-321	319	17	permanent	permanent	ADJ
ftr-321	319	18	establishments	establishment	NOUN
ftr-321	319	19	in	in	ADP
ftr-321	319	20	low	low	ADJ
ftr-321	319	21	tax	tax	NOUN
ftr-321	319	22	countries	country	NOUN
ftr-321	319	23	.	.	PUNCT
ftr-321	320	1	the	the	DET
ftr-321	320	2	exemption	exemption	NOUN
ftr-321	320	3	of	of	ADP
ftr-321	320	4	―received	―receive	VERB
ftr-321	320	5	profit	profit	NOUN
ftr-321	320	6	distributions‖	distributions‖	PROPN
ftr-321	320	7	does	do	AUX
ftr-321	320	8	not	not	PART
ftr-321	320	9	define	define	VERB
ftr-321	320	10	the	the	DET
ftr-321	320	11	legal	legal	ADJ
ftr-321	320	12	nature	nature	NOUN
ftr-321	320	13	of	of	ADP
ftr-321	320	14	the	the	DET
ftr-321	320	15	participation	participation	NOUN
ftr-321	320	16	that	that	PRON
ftr-321	320	17	establishes	establish	VERB
ftr-321	320	18	the	the	DET
ftr-321	320	19	right	right	NOUN
ftr-321	320	20	to	to	PART
ftr-321	320	21	receive	receive	VERB
ftr-321	320	22	profit	profit	NOUN
ftr-321	320	23	distributions	distribution	NOUN
ftr-321	320	24	.	.	PUNCT
ftr-321	321	1	it	it	PRON
ftr-321	321	2	is	be	AUX
ftr-321	321	3	therefore	therefore	ADV
ftr-321	321	4	uncertain	uncertain	ADJ
ftr-321	321	5	whether	whether	SCONJ
ftr-321	321	6	corporate	corporate	ADJ
ftr-321	321	7	law	law	NOUN
ftr-321	321	8	is	be	AUX
ftr-321	321	9	relevant	relevant	ADJ
ftr-321	321	10	here	here	ADV
ftr-321	321	11	or	or	CCONJ
ftr-321	321	12	whether	whether	SCONJ
ftr-321	321	13	a	a	DET
ftr-321	321	14	mere	mere	ADJ
ftr-321	321	15	obligation	obligation	NOUN
ftr-321	321	16	is	be	AUX
ftr-321	321	17	sufficient	sufficient	ADJ
ftr-321	321	18	,	,	PUNCT
ftr-321	321	19	provided	provide	VERB
ftr-321	321	20	a	a	DET
ftr-321	321	21	corresponding	corresponding	ADJ
ftr-321	321	22	share	share	NOUN
ftr-321	321	23	is	be	AUX
ftr-321	321	24	held	hold	VERB
ftr-321	321	25	in	in	ADP
ftr-321	321	26	equity	equity	NOUN
ftr-321	321	27	.	.	PUNCT
ftr-321	322	1	similarly	similarly	ADV
ftr-321	322	2	,	,	PUNCT
ftr-321	322	3	the	the	DET
ftr-321	322	4	specific	specific	ADJ
ftr-321	322	5	requirements	requirement	NOUN
ftr-321	322	6	that	that	PRON
ftr-321	322	7	an	an	DET
ftr-321	322	8	entity	entity	NOUN
ftr-321	322	9	has	have	VERB
ftr-321	322	10	to	to	PART
ftr-321	322	11	fulfill	fulfill	VERB
ftr-321	322	12	to	to	PART
ftr-321	322	13	qualify	qualify	VERB
ftr-321	322	14	as	as	ADP
ftr-321	322	15	a	a	DET
ftr-321	322	16	source	source	NOUN
ftr-321	322	17	of	of	ADP
ftr-321	322	18	―distributions	―distribution	NOUN
ftr-321	322	19	of	of	ADP
ftr-321	322	20	profits‖	profits‖	NOUN
ftr-321	322	21	are	be	AUX
ftr-321	322	22	not	not	PART
ftr-321	322	23	defined	define	VERB
ftr-321	322	24	.	.	PUNCT
ftr-321	323	1	some	some	DET
ftr-321	323	2	indications	indication	NOUN
ftr-321	323	3	for	for	ADP
ftr-321	323	4	a	a	DET
ftr-321	323	5	definition	definition	NOUN
ftr-321	323	6	of	of	ADP
ftr-321	323	7	―distributions	―distribution	NOUN
ftr-321	323	8	of	of	ADP
ftr-321	323	9	profits‖	profits‖	NOUN
ftr-321	323	10	could	could	AUX
ftr-321	323	11	be	be	AUX
ftr-321	323	12	found	find	VERB
ftr-321	323	13	in	in	ADP
ftr-321	323	14	article	article	NOUN
ftr-321	323	15	82(1)(a	82(1)(a	NUM
ftr-321	323	16	)	)	PUNCT
ftr-321	323	17	of	of	ADP
ftr-321	323	18	the	the	DET
ftr-321	323	19	proposal	proposal	NOUN
ftr-321	323	20	.	.	PUNCT
ftr-321	324	1	the	the	DET
ftr-321	324	2	provisions	provision	NOUN
ftr-321	324	3	for	for	ADP
ftr-321	324	4	―controlled	―controlle	VERB
ftr-321	324	5	foreign	foreign	ADJ
ftr-321	324	6	companies‖	companies‖	PROPN
ftr-321	324	7	are	be	AUX
ftr-321	324	8	supposed	suppose	VERB
ftr-321	324	9	to	to	PART
ftr-321	324	10	subject	subject	VERB
ftr-321	324	11	to	to	ADP
ftr-321	324	12	direct	direct	ADJ
ftr-321	324	13	taxation	taxation	NOUN
ftr-321	324	14	income	income	NOUN
ftr-321	324	15	received	receive	VERB
ftr-321	324	16	by	by	ADP
ftr-321	324	17	the	the	DET
ftr-321	324	18	foreign	foreign	ADJ
ftr-321	324	19	entity	entity	NOUN
ftr-321	324	20	at	at	ADP
ftr-321	324	21	the	the	DET
ftr-321	324	22	level	level	NOUN
ftr-321	324	23	of	of	ADP
ftr-321	324	24	the	the	DET
ftr-321	324	25	shareholder	shareholder	NOUN
ftr-321	324	26	or	or	CCONJ
ftr-321	324	27	persons	person	NOUN
ftr-321	324	28	with	with	ADP
ftr-321	324	29	a	a	DET
ftr-321	324	30	similarly	similarly	ADV
ftr-321	324	31	controlling	control	VERB
ftr-321	324	32	position	position	NOUN
ftr-321	324	33	.	.	PUNCT
ftr-321	325	1	these	these	DET
ftr-321	325	2	provisions	provision	NOUN
ftr-321	325	3	shall	shall	AUX
ftr-321	325	4	apply	apply	VERB
ftr-321	325	5	if	if	SCONJ
ftr-321	325	6	the	the	DET
ftr-321	325	7	taxpayer	taxpayer	NOUN
ftr-321	325	8	,	,	PUNCT
ftr-321	325	9	by	by	ADP
ftr-321	325	10	itself	itself	PRON
ftr-321	325	11	or	or	CCONJ
ftr-321	325	12	together	together	ADV
ftr-321	325	13	with	with	ADP
ftr-321	325	14	its	its	PRON
ftr-321	325	15	associated	associated	ADJ
ftr-321	325	16	enterprises	enterprise	NOUN
ftr-321	325	17	,	,	PUNCT
ftr-321	325	18	holds	hold	VERB
ftr-321	325	19	a	a	DET
ftr-321	325	20	direct	direct	ADJ
ftr-321	325	21	or	or	CCONJ
ftr-321	325	22	indirect	indirect	ADJ
ftr-321	325	23	participation	participation	NOUN
ftr-321	325	24	of	of	ADP
ftr-321	325	25	more	more	ADJ
ftr-321	325	26	than	than	ADP
ftr-321	325	27	50	50	NUM
ftr-321	325	28	percent	percent	NOUN
ftr-321	325	29	of	of	ADP
ftr-321	325	30	the	the	DET
ftr-321	325	31	voting	voting	NOUN
ftr-321	325	32	rights	right	NOUN
ftr-321	325	33	,	,	PUNCT
ftr-321	325	34	owns	own	VERB
ftr-321	325	35	more	more	ADJ
ftr-321	325	36	than	than	ADP
ftr-321	325	37	50	50	NUM
ftr-321	325	38	percent	percent	NOUN
ftr-321	325	39	of	of	ADP
ftr-321	325	40	the	the	DET
ftr-321	325	41	capital	capital	NOUN
ftr-321	325	42	,	,	PUNCT
ftr-321	325	43	or	or	CCONJ
ftr-321	325	44	is	be	AUX
ftr-321	325	45	entitled	entitle	VERB
ftr-321	325	46	to	to	PART
ftr-321	325	47	receive	receive	VERB
ftr-321	325	48	more	more	ADJ
ftr-321	325	49	than	than	ADP
ftr-321	325	50	50	50	NUM
ftr-321	325	51	percent	percent	NOUN
ftr-321	325	52	of	of	ADP
ftr-321	325	53	the	the	DET
ftr-321	325	54	profits	profit	NOUN
ftr-321	325	55	of	of	ADP
ftr-321	325	56	that	that	DET
ftr-321	325	57	entity	entity	NOUN
ftr-321	325	58	.	.	PUNCT
ftr-321	326	1	supposedly	supposedly	ADV
ftr-321	326	2	,	,	PUNCT
ftr-321	326	3	taxpayers	taxpayer	NOUN
ftr-321	326	4	could	could	AUX
ftr-321	326	5	also	also	ADV
ftr-321	326	6	receive	receive	VERB
ftr-321	326	7	distributions	distribution	NOUN
ftr-321	326	8	of	of	ADP
ftr-321	326	9	profits	profit	NOUN
ftr-321	326	10	if	if	SCONJ
ftr-321	326	11	they	they	PRON
ftr-321	326	12	either	either	CCONJ
ftr-321	326	13	have	have	VERB
ftr-321	326	14	voting	voting	NOUN
ftr-321	326	15	rights	right	NOUN
ftr-321	326	16	,	,	PUNCT
ftr-321	326	17	hold	hold	VERB
ftr-321	326	18	capital	capital	NOUN
ftr-321	326	19	,	,	PUNCT
ftr-321	326	20	or	or	CCONJ
ftr-321	326	21	are	be	AUX
ftr-321	326	22	entitled	entitle	VERB
ftr-321	326	23	to	to	ADP
ftr-321	326	24	profits	profit	NOUN
ftr-321	326	25	.	.	PUNCT
ftr-321	327	1	however	however	ADV
ftr-321	327	2	,	,	PUNCT
ftr-321	327	3	pursuant	pursuant	ADJ
ftr-321	327	4	to	to	ADP
ftr-321	327	5	article	article	NOUN
ftr-321	327	6	83(2	83(2	NUM
ftr-321	327	7	)	)	PUNCT
ftr-321	327	8	of	of	ADP
ftr-321	327	9	the	the	DET
ftr-321	327	10	proposal	proposal	NOUN
ftr-321	327	11	,	,	PUNCT
ftr-321	327	12	the	the	DET
ftr-321	327	13	income	income	NOUN
ftr-321	327	14	to	to	PART
ftr-321	327	15	be	be	AUX
ftr-321	327	16	included	include	VERB
ftr-321	327	17	in	in	ADP
ftr-321	327	18	the	the	DET
ftr-321	327	19	tax	tax	NOUN
ftr-321	327	20	base	base	NOUN
ftr-321	327	21	―shall	―shall	PRON
ftr-321	327	22	be	be	AUX
ftr-321	327	23	calculated	calculate	VERB
ftr-321	327	24	in	in	ADP
ftr-321	327	25	proportion	proportion	NOUN
ftr-321	327	26	to	to	ADP
ftr-321	327	27	the	the	DET
ftr-321	327	28	entitlement	entitlement	NOUN
ftr-321	327	29	of	of	ADP
ftr-321	327	30	the	the	DET
ftr-321	327	31	taxpayer	taxpayer	NOUN
ftr-321	327	32	to	to	PART
ftr-321	327	33	share	share	VERB
ftr-321	327	34	in	in	ADP
ftr-321	327	35	the	the	DET
ftr-321	327	36	profits	profit	NOUN
ftr-321	327	37	of	of	ADP
ftr-321	327	38	the	the	DET
ftr-321	327	39	foreign	foreign	ADJ
ftr-321	327	40	entity,‖	entity,‖	PROPN
ftr-321	327	41	implying	imply	VERB
ftr-321	327	42	that	that	SCONJ
ftr-321	327	43	only	only	ADV
ftr-321	327	44	an	an	DET
ftr-321	327	45	entity	entity	NOUN
ftr-321	327	46	entitled	entitle	VERB
ftr-321	327	47	to	to	ADP
ftr-321	327	48	the	the	DET
ftr-321	327	49	profits	profit	NOUN
ftr-321	327	50	can	can	AUX
ftr-321	327	51	have	have	VERB
ftr-321	327	52	a	a	DET
ftr-321	327	53	―received	―receive	VERB
ftr-321	327	54	profit	profit	NOUN
ftr-321	327	55	distribution.‖	distribution.‖	NOUN
ftr-321	327	56	38	38	NUM
ftr-321	327	57	37	37	NUM
ftr-321	327	58	.	.	PUNCT
ftr-321	328	1	presidency	presidency	NOUN
ftr-321	328	2	note	note	NOUN
ftr-321	328	3	,	,	PUNCT
ftr-321	328	4	supra	supra	PROPN
ftr-321	328	5	note	note	PROPN
ftr-321	328	6	11	11	NUM
ftr-321	328	7	,	,	PUNCT
ftr-321	328	8	art	art	NOUN
ftr-321	328	9	.	.	PUNCT
ftr-321	329	1	82	82	NUM
ftr-321	329	2	.	.	X
ftr-321	330	1	38	38	NUM
ftr-321	330	2	.	.	PUNCT
ftr-321	331	1	the	the	DET
ftr-321	331	2	compromise	compromise	NOUN
ftr-321	331	3	proposal	proposal	NOUN
ftr-321	331	4	of	of	ADP
ftr-321	331	5	the	the	DET
ftr-321	331	6	danish	danish	ADJ
ftr-321	331	7	presidency	presidency	NOUN
ftr-321	331	8	even	even	ADV
ftr-321	331	9	extended	extend	VERB
ftr-321	331	10	the	the	DET
ftr-321	331	11	requirements	requirement	NOUN
ftr-321	331	12	set	set	VERB
ftr-321	331	13	in	in	ADP
ftr-321	331	14	article	article	NOUN
ftr-321	331	15	82(1)(a	82(1)(a	NUM
ftr-321	331	16	)	)	PUNCT
ftr-321	331	17	to	to	ADP
ftr-321	331	18	cases	case	NOUN
ftr-321	331	19	in	in	ADP
ftr-321	331	20	which	which	PRON
ftr-321	331	21	the	the	DET
ftr-321	331	22	taxpayer	taxpayer	NOUN
ftr-321	331	23	holds	hold	VERB
ftr-321	331	24	because	because	SCONJ
ftr-321	331	25	of	of	ADP
ftr-321	331	26	an	an	DET
ftr-321	331	27	agreement	agreement	NOUN
ftr-321	331	28	with	with	ADP
ftr-321	331	29	other	other	ADJ
ftr-321	331	30	investors	investor	NOUN
ftr-321	331	31	more	more	ADJ
ftr-321	331	32	than	than	ADP
ftr-321	331	33	50	50	NUM
ftr-321	331	34	%	%	NOUN
ftr-321	331	35	of	of	ADP
ftr-321	331	36	the	the	DET
ftr-321	331	37	voting	voting	NOUN
ftr-321	331	38	rights	right	NOUN
ftr-321	331	39	,	,	PUNCT
ftr-321	331	40	or	or	CCONJ
ftr-321	331	41	has	have	VERB
ftr-321	331	42	because	because	SCONJ
ftr-321	331	43	of	of	ADP
ftr-321	331	44	an	an	DET
ftr-321	331	45	agreement	agreement	NOUN
ftr-321	331	46	the	the	DET
ftr-321	331	47	full	full	ADJ
ftr-321	331	48	control	control	NOUN
ftr-321	331	49	over	over	ADP
ftr-321	331	50	the	the	DET
ftr-321	331	51	financial	financial	ADJ
ftr-321	331	52	and	and	CCONJ
ftr-321	331	53	operating	operating	NOUN
ftr-321	331	54	policies	policy	NOUN
ftr-321	331	55	of	of	ADP
ftr-321	331	56	the	the	DET
ftr-321	331	57	entity	entity	NOUN
ftr-321	331	58	,	,	PUNCT
ftr-321	331	59	or	or	CCONJ
ftr-321	331	60	has	have	VERB
ftr-321	331	61	the	the	DET
ftr-321	331	62	authority	authority	NOUN
ftr-321	331	63	to	to	PART
ftr-321	331	64	appoint	appoint	VERB
ftr-321	331	65	or	or	CCONJ
ftr-321	331	66	dismiss	dismiss	VERB
ftr-321	331	67	members	member	NOUN
ftr-321	331	68	of	of	ADP
ftr-321	331	69	the	the	DET
ftr-321	331	70	board	board	NOUN
ftr-321	331	71	of	of	ADP
ftr-321	331	72	directors	director	NOUN
ftr-321	331	73	jointly	jointly	ADV
ftr-321	331	74	holding	hold	VERB
ftr-321	331	75	more	more	ADJ
ftr-321	331	76	than	than	ADP
ftr-321	331	77	50	50	NUM
ftr-321	331	78	%	%	NOUN
ftr-321	331	79	of	of	ADP
ftr-321	331	80	the	the	DET
ftr-321	331	81	voting	voting	NOUN
ftr-321	331	82	rights	right	NOUN
ftr-321	331	83	in	in	ADP
ftr-321	331	84	the	the	DET
ftr-321	331	85	board	board	NOUN
ftr-321	331	86	of	of	ADP
ftr-321	331	87	directors	director	NOUN
ftr-321	331	88	,	,	PUNCT
ftr-321	331	89	or	or	CCONJ
ftr-321	331	90	power	power	NOUN
ftr-321	331	91	to	to	PART
ftr-321	331	92	cast	cast	VERB
ftr-321	331	93	more	more	ADJ
ftr-321	331	94	than	than	ADP
ftr-321	331	95	50	50	NUM
ftr-321	331	96	%	%	NOUN
ftr-321	331	97	of	of	ADP
ftr-321	331	98	the	the	DET
ftr-321	331	99	votes	vote	NOUN
ftr-321	331	100	in	in	ADP
ftr-321	331	101	the	the	DET
ftr-321	331	102	board	board	NOUN
ftr-321	331	103	of	of	ADP
ftr-321	331	104	directors	director	NOUN
ftr-321	331	105	.	.	PUNCT
ftr-321	332	1	2012	2012	NUM
ftr-321	332	2	]	]	PUNCT
ftr-321	332	3	eu	eu	NOUN
ftr-321	332	4	ccctb	ccctb	NOUN
ftr-321	332	5	proposal	proposal	NOUN
ftr-321	332	6	321	321	NUM
ftr-321	332	7	another	another	DET
ftr-321	332	8	approach	approach	NOUN
ftr-321	332	9	could	could	AUX
ftr-321	332	10	be	be	AUX
ftr-321	332	11	based	base	VERB
ftr-321	332	12	on	on	ADP
ftr-321	332	13	the	the	DET
ftr-321	332	14	definition	definition	NOUN
ftr-321	332	15	of	of	ADP
ftr-321	332	16	dividends	dividend	NOUN
ftr-321	332	17	.	.	PUNCT
ftr-321	333	1	although	although	SCONJ
ftr-321	333	2	the	the	DET
ftr-321	333	3	ccctb	ccctb	NOUN
ftr-321	333	4	proposal	proposal	NOUN
ftr-321	333	5	does	do	AUX
ftr-321	333	6	not	not	PART
ftr-321	333	7	contain	contain	VERB
ftr-321	333	8	such	such	DET
ftr-321	333	9	a	a	DET
ftr-321	333	10	definition	definition	NOUN
ftr-321	333	11	,	,	PUNCT
ftr-321	333	12	its	its	PRON
ftr-321	333	13	article	article	NOUN
ftr-321	333	14	81(2	81(2	NUM
ftr-321	333	15	)	)	PUNCT
ftr-321	333	16	specifies	specify	VERB
ftr-321	333	17	interest	interest	NOUN
ftr-321	333	18	in	in	ADP
ftr-321	333	19	conformity	conformity	NOUN
ftr-321	333	20	with	with	ADP
ftr-321	333	21	article	article	NOUN
ftr-321	333	22	11(3	11(3	NUM
ftr-321	333	23	)	)	PUNCT
ftr-321	333	24	of	of	ADP
ftr-321	333	25	the	the	DET
ftr-321	333	26	oecd	oecd	PROPN
ftr-321	333	27	-	-	PUNCT
ftr-321	333	28	mc	mc	PROPN
ftr-321	333	29	,	,	PUNCT
ftr-321	333	30	which	which	PRON
ftr-321	333	31	has	have	AUX
ftr-321	333	32	also	also	ADV
ftr-321	333	33	been	be	AUX
ftr-321	333	34	adopted	adopt	VERB
ftr-321	333	35	in	in	ADP
ftr-321	333	36	the	the	DET
ftr-321	333	37	interest	interest	NOUN
ftr-321	333	38	and	and	CCONJ
ftr-321	333	39	royalties	royalty	NOUN
ftr-321	333	40	directive	directive	NOUN
ftr-321	333	41	.	.	PUNCT
ftr-321	334	1	39	39	NUM
ftr-321	334	2	one	one	PRON
ftr-321	334	3	could	could	AUX
ftr-321	334	4	infer	infer	VERB
ftr-321	334	5	that	that	SCONJ
ftr-321	334	6	the	the	DET
ftr-321	334	7	authors	author	NOUN
ftr-321	334	8	of	of	ADP
ftr-321	334	9	the	the	DET
ftr-321	334	10	proposal	proposal	NOUN
ftr-321	334	11	understood	understand	VERB
ftr-321	334	12	dividends	dividend	NOUN
ftr-321	334	13	pursuant	pursuant	ADJ
ftr-321	334	14	to	to	ADP
ftr-321	334	15	article	article	NOUN
ftr-321	334	16	10(3	10(3	NUM
ftr-321	334	17	)	)	PUNCT
ftr-321	334	18	of	of	ADP
ftr-321	334	19	the	the	DET
ftr-321	334	20	oecd	oecd	PROPN
ftr-321	334	21	-	-	PUNCT
ftr-321	334	22	mc	mc	PROPN
ftr-321	334	23	.	.	PROPN
ftr-321	334	24	40	40	NUM
ftr-321	334	25	again	again	ADV
ftr-321	334	26	,	,	PUNCT
ftr-321	334	27	it	it	PRON
ftr-321	334	28	is	be	AUX
ftr-321	334	29	an	an	DET
ftr-321	334	30	entirely	entirely	ADV
ftr-321	334	31	different	different	ADJ
ftr-321	334	32	question	question	NOUN
ftr-321	334	33	whether	whether	SCONJ
ftr-321	334	34	―received	―receive	VERB
ftr-321	334	35	profit	profit	NOUN
ftr-321	334	36	distributions‖	distributions‖	NOUN
ftr-321	334	37	could	could	AUX
ftr-321	334	38	be	be	AUX
ftr-321	334	39	clarified	clarify	VERB
ftr-321	334	40	based	base	VERB
ftr-321	334	41	on	on	ADP
ftr-321	334	42	that	that	DET
ftr-321	334	43	understanding	understanding	NOUN
ftr-321	334	44	.	.	PUNCT
ftr-321	335	1	in	in	ADP
ftr-321	335	2	connection	connection	NOUN
ftr-321	335	3	with	with	ADP
ftr-321	335	4	revenues	revenue	NOUN
ftr-321	335	5	,	,	PUNCT
ftr-321	335	6	article	article	NOUN
ftr-321	335	7	4(8	4(8	NUM
ftr-321	335	8	)	)	PUNCT
ftr-321	335	9	of	of	ADP
ftr-321	335	10	the	the	DET
ftr-321	335	11	proposal	proposal	NOUN
ftr-321	335	12	refers	refer	VERB
ftr-321	335	13	,	,	PUNCT
ftr-321	335	14	among	among	ADP
ftr-321	335	15	other	other	ADJ
ftr-321	335	16	things	thing	NOUN
ftr-321	335	17	,	,	PUNCT
ftr-321	335	18	to	to	ADP
ftr-321	335	19	―proceeds	―proceed	NOUN
ftr-321	335	20	from	from	ADP
ftr-321	335	21	disposal	disposal	NOUN
ftr-321	335	22	of	of	ADP
ftr-321	335	23	assets	asset	NOUN
ftr-321	335	24	and	and	CCONJ
ftr-321	335	25	rights	right	NOUN
ftr-321	335	26	,	,	PUNCT
ftr-321	335	27	interest	interest	NOUN
ftr-321	335	28	,	,	PUNCT
ftr-321	335	29	dividends	dividend	NOUN
ftr-321	335	30	and	and	CCONJ
ftr-321	335	31	other	other	ADJ
ftr-321	335	32	profit	profit	NOUN
ftr-321	336	1	distributions,‖	distributions,‖	PROPN
ftr-321	336	2	suggesting	suggest	VERB
ftr-321	336	3	that	that	SCONJ
ftr-321	336	4	profit	profit	NOUN
ftr-321	336	5	distributions	distribution	NOUN
ftr-321	336	6	must	must	AUX
ftr-321	336	7	be	be	AUX
ftr-321	336	8	understood	understand	VERB
ftr-321	336	9	much	much	ADV
ftr-321	336	10	broader	broad	ADJ
ftr-321	336	11	than	than	ADP
ftr-321	336	12	dividends	dividend	NOUN
ftr-321	336	13	.	.	PUNCT
ftr-321	337	1	paragraph	paragraph	NOUN
ftr-321	337	2	11	11	NUM
ftr-321	337	3	of	of	ADP
ftr-321	337	4	the	the	DET
ftr-321	337	5	directive	directive	NOUN
ftr-321	337	6	’s	’s	PART
ftr-321	337	7	recitals	recital	NOUN
ftr-321	337	8	,	,	PUNCT
ftr-321	337	9	on	on	ADP
ftr-321	337	10	the	the	DET
ftr-321	337	11	other	other	ADJ
ftr-321	337	12	hand	hand	NOUN
ftr-321	337	13	,	,	PUNCT
ftr-321	337	14	assumes	assume	VERB
ftr-321	337	15	that	that	SCONJ
ftr-321	337	16	―[i]ncome	―[i]ncome	PROPN
ftr-321	337	17	consisting	consist	VERB
ftr-321	337	18	in	in	ADP
ftr-321	337	19	dividends	dividend	NOUN
ftr-321	337	20	,	,	PUNCT
ftr-321	337	21	the	the	DET
ftr-321	337	22	proceeds	proceed	NOUN
ftr-321	337	23	from	from	ADP
ftr-321	337	24	the	the	DET
ftr-321	337	25	disposal	disposal	NOUN
ftr-321	337	26	of	of	ADP
ftr-321	337	27	shares	share	NOUN
ftr-321	337	28	held	hold	VERB
ftr-321	337	29	in	in	ADP
ftr-321	337	30	a	a	DET
ftr-321	337	31	company	company	NOUN
ftr-321	337	32	outside	outside	ADP
ftr-321	337	33	the	the	DET
ftr-321	337	34	group	group	NOUN
ftr-321	337	35	and	and	CCONJ
ftr-321	337	36	the	the	DET
ftr-321	337	37	profits	profit	NOUN
ftr-321	337	38	of	of	ADP
ftr-321	337	39	foreign	foreign	ADJ
ftr-321	337	40	permanent	permanent	ADJ
ftr-321	337	41	establishments	establishment	NOUN
ftr-321	337	42	should	should	AUX
ftr-321	337	43	be	be	AUX
ftr-321	337	44	exempt.‖	exempt.‖	ADJ
ftr-321	337	45	quite	quite	ADV
ftr-321	337	46	obviously	obviously	ADV
ftr-321	337	47	,	,	PUNCT
ftr-321	337	48	the	the	DET
ftr-321	337	49	authors	author	NOUN
ftr-321	337	50	of	of	ADP
ftr-321	337	51	the	the	DET
ftr-321	337	52	proposal	proposal	NOUN
ftr-321	337	53	had	have	VERB
ftr-321	337	54	in	in	ADP
ftr-321	337	55	mind	mind	NOUN
ftr-321	337	56	the	the	DET
ftr-321	337	57	exemptions	exemption	NOUN
ftr-321	337	58	of	of	ADP
ftr-321	337	59	article	article	NOUN
ftr-321	337	60	11(c	11(c	NUM
ftr-321	337	61	)	)	PUNCT
ftr-321	337	62	,	,	PUNCT
ftr-321	337	63	(	(	PUNCT
ftr-321	337	64	d	d	NOUN
ftr-321	337	65	)	)	PUNCT
ftr-321	337	66	,	,	PUNCT
ftr-321	337	67	and	and	CCONJ
ftr-321	337	68	(	(	PUNCT
ftr-321	337	69	e	e	NOUN
ftr-321	337	70	)	)	PUNCT
ftr-321	337	71	,	,	PUNCT
ftr-321	337	72	which	which	PRON
ftr-321	337	73	include	include	VERB
ftr-321	337	74	―received	―receive	VERB
ftr-321	337	75	profit	profit	NOUN
ftr-321	337	76	distributions,‖	distributions,‖	PROPN
ftr-321	337	77	―proceeds	―proceed	NOUN
ftr-321	337	78	from	from	ADP
ftr-321	337	79	a	a	DET
ftr-321	337	80	disposal	disposal	NOUN
ftr-321	337	81	of	of	ADP
ftr-321	337	82	shares,‖	shares,‖	PROPN
ftr-321	337	83	and	and	CCONJ
ftr-321	337	84	―income	―income	PROPN
ftr-321	337	85	of	of	ADP
ftr-321	337	86	a	a	DET
ftr-321	337	87	permanent	permanent	ADJ
ftr-321	337	88	establishment	establishment	NOUN
ftr-321	337	89	in	in	ADP
ftr-321	337	90	a	a	DET
ftr-321	337	91	third	third	ADJ
ftr-321	337	92	country.‖	country.‖	NOUN
ftr-321	337	93	this	this	PRON
ftr-321	337	94	shows	show	VERB
ftr-321	337	95	that	that	SCONJ
ftr-321	337	96	the	the	DET
ftr-321	337	97	expressions	expression	NOUN
ftr-321	337	98	―income	―income	VERB
ftr-321	337	99	consisting	consist	VERB
ftr-321	337	100	in	in	ADP
ftr-321	337	101	dividends‖	dividends‖	NUM
ftr-321	337	102	and	and	CCONJ
ftr-321	337	103	―received	―receive	VERB
ftr-321	337	104	profit	profit	NOUN
ftr-321	337	105	distributions‖	distributions‖	PROPN
ftr-321	337	106	were	be	AUX
ftr-321	337	107	used	use	VERB
ftr-321	337	108	synonymously	synonymously	ADV
ftr-321	337	109	in	in	ADP
ftr-321	337	110	this	this	DET
ftr-321	337	111	context	context	NOUN
ftr-321	337	112	.	.	PUNCT
ftr-321	338	1	furthermore	furthermore	ADV
ftr-321	338	2	,	,	PUNCT
ftr-321	338	3	article	article	NOUN
ftr-321	338	4	11(d	11(d	NUM
ftr-321	338	5	)	)	PUNCT
ftr-321	338	6	of	of	ADP
ftr-321	338	7	the	the	DET
ftr-321	338	8	proposal	proposal	NOUN
ftr-321	338	9	exempts	exempt	VERB
ftr-321	338	10	proceeds	proceed	NOUN
ftr-321	338	11	from	from	ADP
ftr-321	338	12	a	a	DET
ftr-321	338	13	disposal	disposal	NOUN
ftr-321	338	14	of	of	ADP
ftr-321	338	15	shares	share	NOUN
ftr-321	338	16	.	.	PUNCT
ftr-321	339	1	that	that	DET
ftr-321	339	2	provision	provision	NOUN
ftr-321	339	3	does	do	AUX
ftr-321	339	4	not	not	PART
ftr-321	339	5	build	build	VERB
ftr-321	339	6	on	on	ADP
ftr-321	339	7	the	the	DET
ftr-321	339	8	previously	previously	ADV
ftr-321	339	9	discussed	discuss	VERB
ftr-321	339	10	exemption	exemption	NOUN
ftr-321	339	11	of	of	ADP
ftr-321	339	12	―received	―receive	VERB
ftr-321	339	13	profit	profit	NOUN
ftr-321	339	14	distributions.‖	distributions.‖	VERB
ftr-321	339	15	due	due	ADP
ftr-321	339	16	to	to	ADP
ftr-321	339	17	the	the	DET
ftr-321	339	18	systematic	systematic	ADJ
ftr-321	339	19	context	context	NOUN
ftr-321	339	20	,	,	PUNCT
ftr-321	339	21	it	it	PRON
ftr-321	339	22	is	be	AUX
ftr-321	339	23	presumably	presumably	ADV
ftr-321	339	24	a	a	DET
ftr-321	339	25	requirement	requirement	NOUN
ftr-321	339	26	that	that	SCONJ
ftr-321	339	27	the	the	DET
ftr-321	339	28	entity	entity	NOUN
ftr-321	339	29	in	in	ADP
ftr-321	339	30	which	which	PRON
ftr-321	339	31	a	a	DET
ftr-321	339	32	share	share	NOUN
ftr-321	339	33	is	be	AUX
ftr-321	339	34	held	hold	VERB
ftr-321	339	35	and	and	CCONJ
ftr-321	339	36	that	that	PRON
ftr-321	339	37	is	be	AUX
ftr-321	339	38	exempt	exempt	ADJ
ftr-321	339	39	in	in	ADP
ftr-321	339	40	respect	respect	NOUN
ftr-321	339	41	of	of	ADP
ftr-321	339	42	―received	―receive	VERB
ftr-321	339	43	profit	profit	NOUN
ftr-321	339	44	distributions‖	distributions‖	X
ftr-321	339	45	is	be	AUX
ftr-321	339	46	the	the	DET
ftr-321	339	47	same	same	ADJ
ftr-321	339	48	form	form	NOUN
ftr-321	339	49	of	of	ADP
ftr-321	339	50	entity	entity	NOUN
ftr-321	339	51	.	.	PUNCT
ftr-321	340	1	the	the	DET
ftr-321	340	2	ccctb	ccctb	NOUN
ftr-321	340	3	rules	rule	NOUN
ftr-321	340	4	are	be	AUX
ftr-321	340	5	broader	broad	ADJ
ftr-321	340	6	than	than	ADP
ftr-321	340	7	the	the	DET
ftr-321	340	8	parent	parent	NOUN
ftr-321	340	9	-	-	PUNCT
ftr-321	340	10	subsidiary	subsidiary	NOUN
ftr-321	340	11	directive	directive	NOUN
ftr-321	340	12	,	,	PUNCT
ftr-321	340	13	which	which	PRON
ftr-321	340	14	merely	merely	ADV
ftr-321	340	15	necessitates	necessitate	VERB
ftr-321	340	16	the	the	DET
ftr-321	340	17	exemption	exemption	NOUN
ftr-321	340	18	of	of	ADP
ftr-321	340	19	profit	profit	NOUN
ftr-321	340	20	distributions	distribution	NOUN
ftr-321	340	21	.	.	PUNCT
ftr-321	341	1	this	this	PRON
ftr-321	341	2	is	be	AUX
ftr-321	341	3	a	a	DET
ftr-321	341	4	consistent	consistent	ADJ
ftr-321	341	5	systematic	systematic	ADJ
ftr-321	341	6	approach	approach	NOUN
ftr-321	341	7	,	,	PUNCT
ftr-321	341	8	since	since	SCONJ
ftr-321	341	9	a	a	DET
ftr-321	341	10	shareholder	shareholder	NOUN
ftr-321	341	11	frequently	frequently	ADV
ftr-321	341	12	faces	face	VERB
ftr-321	341	13	the	the	DET
ftr-321	341	14	presidency	presidency	NOUN
ftr-321	341	15	note	note	NOUN
ftr-321	341	16	,	,	PUNCT
ftr-321	341	17	supra	supra	PROPN
ftr-321	341	18	note	note	PROPN
ftr-321	341	19	11	11	NUM
ftr-321	341	20	,	,	PUNCT
ftr-321	341	21	art	art	NOUN
ftr-321	341	22	.	.	PUNCT
ftr-321	342	1	82(1)(a	82(1)(a	NUM
ftr-321	342	2	)	)	PUNCT
ftr-321	342	3	.	.	PUNCT
ftr-321	343	1	39	39	NUM
ftr-321	343	2	.	.	PUNCT
ftr-321	344	1	michael	michael	PROPN
ftr-321	344	2	lang	lang	PROPN
ftr-321	344	3	,	,	PUNCT
ftr-321	344	4	hybride	hybride	PROPN
ftr-321	344	5	finanzierungen	finanzierungen	PROPN
ftr-321	345	1	i	i	PRON
ftr-321	345	2	m	m	VERB
ftr-321	345	3	internationalen	internationalen	ADJ
ftr-321	345	4	steuerrecht	steuerrecht	NOUN
ftr-321	345	5	114	114	NUM
ftr-321	345	6	et	et	PROPN
ftr-321	345	7	seq	seq	PROPN
ftr-321	345	8	.	.	PUNCT
ftr-321	346	1	(	(	PUNCT
ftr-321	346	2	1990	1990	NUM
ftr-321	346	3	)	)	PUNCT
ftr-321	346	4	;	;	PUNCT
ftr-321	346	5	clemens	clemens	PROPN
ftr-321	346	6	nowotny	nowotny	PROPN
ftr-321	346	7	,	,	PUNCT
ftr-321	346	8	vwgh	vwgh	PROPN
ftr-321	346	9	zum	zum	NOUN
ftr-321	346	10	abkommensrechtlichen	abkommensrechtlichen	ADV
ftr-321	346	11	begriff	begriff	PROPN
ftr-321	346	12	der	der	PROPN
ftr-321	346	13	einkünfte	einkünfte	VERB
ftr-321	346	14	aus	aus	PROPN
ftr-321	346	15	zinsen	zinsen	PROPN
ftr-321	346	16	isv	isv	PROPN
ftr-321	346	17	art	art	PROPN
ftr-321	346	18	11	11	NUM
ftr-321	346	19	abs	ab	NOUN
ftr-321	346	20	3	3	NUM
ftr-321	346	21	oecdma	oecdma	ADJ
ftr-321	346	22	,	,	PUNCT
ftr-321	346	23	östz	östz	PROPN
ftr-321	346	24	2004	2004	NUM
ftr-321	346	25	,	,	PUNCT
ftr-321	346	26	137	137	NUM
ftr-321	346	27	;	;	PUNCT
ftr-321	346	28	ccctb	ccctb	NOUN
ftr-321	346	29	working	working	NOUN
ftr-321	346	30	group	group	NOUN
ftr-321	346	31	,	,	PUNCT
ftr-321	346	32	taxable	taxable	ADJ
ftr-321	346	33	income	income	NOUN
ftr-321	346	34	,	,	PUNCT
ftr-321	346	35	23	23	NUM
ftr-321	346	36	september	september	PROPN
ftr-321	346	37	2005	2005	NUM
ftr-321	346	38	,	,	PUNCT
ftr-321	346	39	ccctb	ccctb	NOUN
ftr-321	346	40	/	/	SYM
ftr-321	346	41	wp/017	wp/017	ADV
ftr-321	346	42	,	,	PUNCT
ftr-321	346	43	§	§	PROPN
ftr-321	346	44	15	15	NUM
ftr-321	346	45	;	;	PUNCT
ftr-321	346	46	krister	krister	NOUN
ftr-321	346	47	andersson	andersson	PROPN
ftr-321	346	48	,	,	PUNCT
ftr-321	346	49	comments	comment	NOUN
ftr-321	346	50	on	on	ADP
ftr-321	346	51	document	document	NOUN
ftr-321	346	52	ccctb\wp\042	ccctb\wp\042	PUNCT
ftr-321	346	53	(	(	PUNCT
ftr-321	346	54	2006	2006	NUM
ftr-321	346	55	)	)	PUNCT
ftr-321	346	56	1	1	NUM
ftr-321	346	57	et	et	NOUN
ftr-321	346	58	seq	seq	PROPN
ftr-321	346	59	.	.	PUNCT
ftr-321	346	60	;	;	PUNCT
ftr-321	346	61	ccctb	ccctb	NOUN
ftr-321	346	62	proposal	proposal	NOUN
ftr-321	346	63	,	,	PUNCT
ftr-321	346	64	supra	supra	PROPN
ftr-321	346	65	note	note	NOUN
ftr-321	346	66	1	1	NUM
ftr-321	346	67	,	,	PUNCT
ftr-321	346	68	art	art	NOUN
ftr-321	346	69	.	.	PUNCT
ftr-321	347	1	11(4	11(4	NUM
ftr-321	347	2	)	)	PUNCT
ftr-321	347	3	;	;	PUNCT
ftr-321	348	1	wassermeyer	wassermeyer	NOUN
ftr-321	348	2	,	,	PUNCT
ftr-321	348	3	in	in	ADP
ftr-321	348	4	doppelbesteuerung	doppelbesteuerung	NOUN
ftr-321	348	5	—	—	PUNCT
ftr-321	348	6	oecd	oecd	PROPN
ftr-321	348	7	-	-	PUNCT
ftr-321	348	8	musterabkommen	musterabkomman	NOUN
ftr-321	348	9	dba	dba	PROPN
ftr-321	348	10	österreich	österreich	NOUN
ftr-321	348	11	—	—	PUNCT
ftr-321	348	12	deutschland	deutschland	NOUN
ftr-321	348	13	,	,	PUNCT
ftr-321	348	14	kommentar	kommentar	NOUN
ftr-321	348	15	,	,	PUNCT
ftr-321	348	16	art	art	NOUN
ftr-321	348	17	.	.	PUNCT
ftr-321	349	1	11	11	NUM
ftr-321	349	2	,	,	PUNCT
ftr-321	349	3	¶	¶	PROPN
ftr-321	349	4	71	71	NUM
ftr-321	349	5	(	(	PUNCT
ftr-321	349	6	wassermeyer	wassermeyer	PROPN
ftr-321	349	7	,	,	PUNCT
ftr-321	349	8	lang	lang	PROPN
ftr-321	349	9	&	&	CCONJ
ftr-321	349	10	schuch	schuch	PROPN
ftr-321	349	11	eds	eds	PROPN
ftr-321	349	12	.	.	PROPN
ftr-321	349	13	,	,	PUNCT
ftr-321	349	14	2010	2010	NUM
ftr-321	349	15	)	)	PUNCT
ftr-321	349	16	.	.	PUNCT
ftr-321	350	1	40	40	NUM
ftr-321	350	2	.	.	PUNCT
ftr-321	351	1	based	base	VERB
ftr-321	351	2	on	on	ADP
ftr-321	351	3	the	the	DET
ftr-321	351	4	proposal	proposal	NOUN
ftr-321	351	5	of	of	ADP
ftr-321	351	6	the	the	DET
ftr-321	351	7	danish	danish	ADJ
ftr-321	351	8	presidency	presidency	NOUN
ftr-321	351	9	,	,	PUNCT
ftr-321	351	10	however	however	ADV
ftr-321	351	11	,	,	PUNCT
ftr-321	351	12	this	this	DET
ftr-321	351	13	argument	argument	NOUN
ftr-321	351	14	ceases	cease	VERB
ftr-321	351	15	to	to	PART
ftr-321	351	16	apply	apply	VERB
ftr-321	351	17	as	as	SCONJ
ftr-321	351	18	article	article	NOUN
ftr-321	351	19	82	82	NUM
ftr-321	351	20	should	should	AUX
ftr-321	351	21	be	be	AUX
ftr-321	351	22	deleted	delete	VERB
ftr-321	351	23	.	.	PUNCT
ftr-321	352	1	the	the	DET
ftr-321	352	2	―interest	―inter	ADJ
ftr-321	352	3	limitation	limitation	NOUN
ftr-321	352	4	rule,‖	rule,‖	PROPN
ftr-321	352	5	which	which	PRON
ftr-321	352	6	is	be	AUX
ftr-321	352	7	meant	mean	VERB
ftr-321	352	8	to	to	PART
ftr-321	352	9	replace	replace	VERB
ftr-321	352	10	article	article	NOUN
ftr-321	352	11	81	81	NUM
ftr-321	352	12	,	,	PUNCT
ftr-321	352	13	does	do	AUX
ftr-321	352	14	no	no	ADV
ftr-321	352	15	longer	long	ADV
ftr-321	352	16	provide	provide	VERB
ftr-321	352	17	for	for	ADP
ftr-321	352	18	a	a	DET
ftr-321	352	19	definition	definition	NOUN
ftr-321	352	20	of	of	ADP
ftr-321	352	21	interest	interest	NOUN
ftr-321	352	22	.	.	PUNCT
ftr-321	353	1	322	322	NUM
ftr-321	353	2	florida	florida	PROPN
ftr-321	353	3	tax	tax	NOUN
ftr-321	353	4	review	review	NOUN
ftr-321	353	5	[	[	X
ftr-321	353	6	vol	vol	NOUN
ftr-321	353	7	.	.	PUNCT
ftr-321	354	1	13:6	13:6	NUM
ftr-321	354	2	option	option	NOUN
ftr-321	354	3	of	of	ADP
ftr-321	354	4	realizing	realize	VERB
ftr-321	354	5	the	the	DET
ftr-321	354	6	profits	profit	NOUN
ftr-321	354	7	generated	generate	VERB
ftr-321	354	8	by	by	ADP
ftr-321	354	9	his	his	PRON
ftr-321	354	10	entity	entity	NOUN
ftr-321	354	11	either	either	CCONJ
ftr-321	354	12	in	in	ADP
ftr-321	354	13	the	the	DET
ftr-321	354	14	form	form	NOUN
ftr-321	354	15	of	of	ADP
ftr-321	354	16	profit	profit	NOUN
ftr-321	354	17	distributions	distribution	NOUN
ftr-321	354	18	or	or	CCONJ
ftr-321	354	19	in	in	ADP
ftr-321	354	20	the	the	DET
ftr-321	354	21	form	form	NOUN
ftr-321	354	22	of	of	ADP
ftr-321	354	23	capital	capital	NOUN
ftr-321	354	24	gains	gain	NOUN
ftr-321	354	25	.	.	PUNCT
ftr-321	355	1	for	for	ADP
ftr-321	355	2	all	all	DET
ftr-321	355	3	these	these	DET
ftr-321	355	4	cases	case	NOUN
ftr-321	355	5	,	,	PUNCT
ftr-321	355	6	article	article	NOUN
ftr-321	355	7	72	72	NUM
ftr-321	355	8	provides	provide	VERB
ftr-321	355	9	that	that	PRON
ftr-321	355	10	for	for	ADP
ftr-321	355	11	determining	determine	VERB
ftr-321	355	12	the	the	DET
ftr-321	355	13	tax	tax	NOUN
ftr-321	355	14	rate	rate	NOUN
ftr-321	355	15	applicable	applicable	ADJ
ftr-321	355	16	to	to	ADP
ftr-321	355	17	a	a	DET
ftr-321	355	18	taxpayer	taxpayer	NOUN
ftr-321	355	19	,	,	PUNCT
ftr-321	355	20	without	without	ADP
ftr-321	355	21	prejudice	prejudice	NOUN
ftr-321	355	22	to	to	ADP
ftr-321	355	23	article	article	NOUN
ftr-321	355	24	75	75	NUM
ftr-321	355	25	,	,	PUNCT
ftr-321	355	26	revenue	revenue	NOUN
ftr-321	355	27	that	that	PRON
ftr-321	355	28	is	be	AUX
ftr-321	355	29	exempt	exempt	ADJ
ftr-321	355	30	from	from	ADP
ftr-321	355	31	taxation	taxation	NOUN
ftr-321	355	32	pursuant	pursuant	NOUN
ftr-321	355	33	to	to	ADP
ftr-321	355	34	article	article	NOUN
ftr-321	355	35	11(c	11(c	NUM
ftr-321	355	36	)	)	PUNCT
ftr-321	355	37	,	,	PUNCT
ftr-321	355	38	(	(	PUNCT
ftr-321	355	39	d	d	NOUN
ftr-321	355	40	)	)	PUNCT
ftr-321	355	41	,	,	PUNCT
ftr-321	355	42	or	or	CCONJ
ftr-321	355	43	(	(	PUNCT
ftr-321	355	44	e	e	NOUN
ftr-321	355	45	)	)	PUNCT
ftr-321	355	46	may	may	AUX
ftr-321	355	47	be	be	AUX
ftr-321	355	48	taken	take	VERB
ftr-321	355	49	into	into	ADP
ftr-321	355	50	account	account	NOUN
ftr-321	355	51	.	.	PUNCT
ftr-321	356	1	this	this	DET
ftr-321	356	2	exemption	exemption	NOUN
ftr-321	356	3	with	with	ADP
ftr-321	356	4	progression	progression	NOUN
ftr-321	356	5	will	will	AUX
ftr-321	356	6	be	be	AUX
ftr-321	356	7	of	of	ADP
ftr-321	356	8	little	little	ADJ
ftr-321	356	9	relevance	relevance	NOUN
ftr-321	356	10	whenever	whenever	SCONJ
ftr-321	356	11	the	the	DET
ftr-321	356	12	rate	rate	NOUN
ftr-321	356	13	of	of	ADP
ftr-321	356	14	corporate	corporate	ADJ
ftr-321	356	15	tax	tax	NOUN
ftr-321	356	16	is	be	AUX
ftr-321	356	17	flat	flat	ADJ
ftr-321	356	18	.	.	PUNCT
ftr-321	357	1	the	the	DET
ftr-321	357	2	exemption	exemption	NOUN
ftr-321	357	3	with	with	ADP
ftr-321	357	4	progression	progression	NOUN
ftr-321	357	5	rules	rule	NOUN
ftr-321	357	6	could	could	AUX
ftr-321	357	7	be	be	AUX
ftr-321	357	8	significant	significant	ADJ
ftr-321	357	9	whenever	whenever	SCONJ
ftr-321	357	10	different	different	ADJ
ftr-321	357	11	tax	tax	NOUN
ftr-321	357	12	categories	category	NOUN
ftr-321	357	13	or	or	CCONJ
ftr-321	357	14	different	different	ADJ
ftr-321	357	15	rates	rate	NOUN
ftr-321	357	16	are	be	AUX
ftr-321	357	17	applicable	applicable	ADJ
ftr-321	357	18	to	to	AUX
ftr-321	357	19	distributed	distribute	VERB
ftr-321	357	20	and	and	CCONJ
ftr-321	357	21	retained	retain	VERB
ftr-321	357	22	profits	profit	NOUN
ftr-321	357	23	.	.	PUNCT
ftr-321	358	1	interestingly	interestingly	ADV
ftr-321	358	2	enough	enough	ADV
ftr-321	358	3	in	in	ADP
ftr-321	358	4	this	this	DET
ftr-321	358	5	context	context	NOUN
ftr-321	358	6	,	,	PUNCT
ftr-321	358	7	this	this	DET
ftr-321	358	8	provision	provision	NOUN
ftr-321	358	9	refers	refer	VERB
ftr-321	358	10	to	to	ADP
ftr-321	358	11	―revenue‖	―revenue‖	PROPN
ftr-321	358	12	while	while	SCONJ
ftr-321	358	13	the	the	DET
ftr-321	358	14	proposal	proposal	NOUN
ftr-321	358	15	uses	use	VERB
ftr-321	358	16	the	the	DET
ftr-321	358	17	terms	term	NOUN
ftr-321	358	18	―proceeds‖	―proceeds‖	PROPN
ftr-321	358	19	or	or	CCONJ
ftr-321	358	20	―income‖	―income‖	NOUN
ftr-321	358	21	elsewhere	elsewhere	ADV
ftr-321	358	22	.	.	PUNCT
ftr-321	359	1	this	this	PRON
ftr-321	359	2	could	could	AUX
ftr-321	359	3	be	be	AUX
ftr-321	359	4	significant	significant	ADJ
ftr-321	359	5	in	in	ADP
ftr-321	359	6	respect	respect	NOUN
ftr-321	359	7	of	of	ADP
ftr-321	359	8	a	a	DET
ftr-321	359	9	possible	possible	ADJ
ftr-321	359	10	negative	negative	ADJ
ftr-321	359	11	exemption	exemption	NOUN
ftr-321	359	12	by	by	ADP
ftr-321	359	13	progression	progression	NOUN
ftr-321	359	14	.	.	PUNCT
ftr-321	360	1	the	the	DET
ftr-321	360	2	fact	fact	NOUN
ftr-321	360	3	that	that	SCONJ
ftr-321	360	4	this	this	DET
ftr-321	360	5	provision	provision	NOUN
ftr-321	360	6	mentions	mention	VERB
ftr-321	360	7	only	only	ADV
ftr-321	360	8	revenue	revenue	NOUN
ftr-321	360	9	and	and	CCONJ
ftr-321	360	10	hence	hence	ADV
ftr-321	360	11	a	a	DET
ftr-321	360	12	positive	positive	ADJ
ftr-321	360	13	gross	gross	ADJ
ftr-321	360	14	amount	amount	NOUN
ftr-321	360	15	,	,	PUNCT
ftr-321	360	16	could	could	AUX
ftr-321	360	17	imply	imply	VERB
ftr-321	360	18	that	that	SCONJ
ftr-321	360	19	the	the	DET
ftr-321	360	20	ccctb	ccctb	NOUN
ftr-321	360	21	should	should	AUX
ftr-321	360	22	not	not	PART
ftr-321	360	23	allow	allow	VERB
ftr-321	360	24	a	a	DET
ftr-321	360	25	negative	negative	ADJ
ftr-321	360	26	exemption	exemption	NOUN
ftr-321	360	27	with	with	ADP
ftr-321	360	28	progression	progression	NOUN
ftr-321	360	29	.	.	PUNCT
ftr-321	361	1	based	base	VERB
ftr-321	361	2	on	on	ADP
ftr-321	361	3	the	the	DET
ftr-321	361	4	assumption	assumption	NOUN
ftr-321	361	5	that	that	SCONJ
ftr-321	361	6	revenue	revenue	NOUN
ftr-321	361	7	is	be	AUX
ftr-321	361	8	a	a	DET
ftr-321	361	9	gross	gross	ADJ
ftr-321	361	10	figure	figure	NOUN
ftr-321	361	11	,	,	PUNCT
ftr-321	361	12	the	the	DET
ftr-321	361	13	expenses	expense	NOUN
ftr-321	361	14	attributable	attributable	ADJ
ftr-321	361	15	to	to	ADP
ftr-321	361	16	third	third	ADJ
ftr-321	361	17	-	-	PUNCT
ftr-321	361	18	country	country	NOUN
ftr-321	361	19	income	income	NOUN
ftr-321	361	20	could	could	AUX
ftr-321	361	21	not	not	PART
ftr-321	361	22	be	be	AUX
ftr-321	361	23	taken	take	VERB
ftr-321	361	24	into	into	ADP
ftr-321	361	25	account	account	NOUN
ftr-321	361	26	.	.	PUNCT
ftr-321	362	1	this	this	PRON
ftr-321	362	2	would	would	AUX
ftr-321	362	3	hardly	hardly	ADV
ftr-321	362	4	make	make	VERB
ftr-321	362	5	sense	sense	NOUN
ftr-321	362	6	in	in	ADP
ftr-321	362	7	terms	term	NOUN
ftr-321	362	8	of	of	ADP
ftr-321	362	9	legal	legal	ADJ
ftr-321	362	10	policy	policy	NOUN
ftr-321	362	11	as	as	SCONJ
ftr-321	362	12	this	this	PRON
ftr-321	362	13	would	would	AUX
ftr-321	362	14	not	not	PART
ftr-321	362	15	lead	lead	VERB
ftr-321	362	16	to	to	ADP
ftr-321	362	17	an	an	DET
ftr-321	362	18	exemption	exemption	NOUN
ftr-321	362	19	of	of	ADP
ftr-321	362	20	foreign	foreign	ADJ
ftr-321	362	21	income	income	NOUN
ftr-321	362	22	in	in	ADP
ftr-321	362	23	cases	case	NOUN
ftr-321	362	24	of	of	ADP
ftr-321	362	25	high	high	ADJ
ftr-321	362	26	related	relate	VERB
ftr-321	362	27	expenses	expense	NOUN
ftr-321	362	28	.	.	PUNCT
ftr-321	363	1	c.	c.	NOUN
ftr-321	363	2	taxation	taxation	PROPN
ftr-321	363	3	of	of	ADP
ftr-321	363	4	eu	eu	PROPN
ftr-321	363	5	permanent	permanent	ADJ
ftr-321	363	6	establishments	establishment	NOUN
ftr-321	363	7	and	and	CCONJ
ftr-321	363	8	third	third	ADJ
ftr-321	363	9	-	-	PUNCT
ftr-321	363	10	country	country	NOUN
ftr-321	363	11	residents	resident	NOUN
ftr-321	363	12	companies	company	NOUN
ftr-321	363	13	resident	resident	ADJ
ftr-321	363	14	in	in	ADP
ftr-321	363	15	third	third	ADJ
ftr-321	363	16	countries	country	NOUN
ftr-321	363	17	may	may	AUX
ftr-321	363	18	also	also	ADV
ftr-321	363	19	be	be	AUX
ftr-321	363	20	subject	subject	ADJ
ftr-321	363	21	to	to	ADP
ftr-321	363	22	the	the	DET
ftr-321	363	23	ccctb	ccctb	NOUN
ftr-321	363	24	in	in	ADP
ftr-321	363	25	respect	respect	NOUN
ftr-321	363	26	of	of	ADP
ftr-321	363	27	their	their	PRON
ftr-321	363	28	eu	eu	PROPN
ftr-321	363	29	-	-	PUNCT
ftr-321	363	30	based	base	VERB
ftr-321	363	31	permanent	permanent	ADJ
ftr-321	363	32	establishments	establishment	NOUN
ftr-321	363	33	.	.	PUNCT
ftr-321	364	1	in	in	ADP
ftr-321	364	2	determining	determine	VERB
ftr-321	364	3	the	the	DET
ftr-321	364	4	tax	tax	NOUN
ftr-321	364	5	base	base	NOUN
ftr-321	364	6	,	,	PUNCT
ftr-321	364	7	the	the	DET
ftr-321	364	8	profits	profit	NOUN
ftr-321	364	9	attributable	attributable	ADJ
ftr-321	364	10	to	to	ADP
ftr-321	364	11	the	the	DET
ftr-321	364	12	permanent	permanent	ADJ
ftr-321	364	13	establishment	establishment	NOUN
ftr-321	364	14	will	will	AUX
ftr-321	364	15	be	be	AUX
ftr-321	364	16	included	include	VERB
ftr-321	364	17	.	.	PUNCT
ftr-321	365	1	41	41	NUM
ftr-321	365	2	the	the	DET
ftr-321	365	3	nonresident	nonresident	NOUN
ftr-321	365	4	then	then	ADV
ftr-321	365	5	forms	form	VERB
ftr-321	365	6	a	a	DET
ftr-321	365	7	group	group	NOUN
ftr-321	365	8	together	together	ADV
ftr-321	365	9	with	with	ADP
ftr-321	365	10	that	that	DET
ftr-321	365	11	permanent	permanent	ADJ
ftr-321	365	12	establishment	establishment	NOUN
ftr-321	365	13	and	and	CCONJ
ftr-321	365	14	the	the	DET
ftr-321	365	15	other	other	ADJ
ftr-321	365	16	qualified	qualified	ADJ
ftr-321	365	17	subsidiaries	subsidiary	NOUN
ftr-321	365	18	.	.	PUNCT
ftr-321	366	1	pursuant	pursuant	ADJ
ftr-321	366	2	to	to	ADP
ftr-321	366	3	article	article	NOUN
ftr-321	366	4	2	2	NUM
ftr-321	366	5	of	of	ADP
ftr-321	366	6	the	the	DET
ftr-321	366	7	proposal	proposal	NOUN
ftr-321	366	8	,	,	PUNCT
ftr-321	366	9	the	the	DET
ftr-321	366	10	proposed	propose	VERB
ftr-321	366	11	directive	directive	NOUN
ftr-321	366	12	shall	shall	AUX
ftr-321	366	13	apply	apply	VERB
ftr-321	366	14	to	to	ADP
ftr-321	366	15	a	a	DET
ftr-321	366	16	company	company	NOUN
ftr-321	366	17	established	establish	VERB
ftr-321	366	18	under	under	ADP
ftr-321	366	19	the	the	DET
ftr-321	366	20	laws	law	NOUN
ftr-321	366	21	of	of	ADP
ftr-321	366	22	a	a	DET
ftr-321	366	23	third	third	ADJ
ftr-321	366	24	country	country	NOUN
ftr-321	366	25	if	if	SCONJ
ftr-321	366	26	it	it	PRON
ftr-321	366	27	has	have	VERB
ftr-321	366	28	a	a	DET
ftr-321	366	29	similar	similar	ADJ
ftr-321	366	30	form	form	NOUN
ftr-321	366	31	to	to	ADP
ftr-321	366	32	one	one	NUM
ftr-321	366	33	of	of	ADP
ftr-321	366	34	the	the	DET
ftr-321	366	35	forms	form	NOUN
ftr-321	366	36	listed	list	VERB
ftr-321	366	37	in	in	ADP
ftr-321	366	38	annex	annex	NOUN
ftr-321	366	39	i	i	PRON
ftr-321	366	40	and	and	CCONJ
ftr-321	366	41	if	if	SCONJ
ftr-321	366	42	it	it	PRON
ftr-321	366	43	is	be	AUX
ftr-321	366	44	subject	subject	ADJ
ftr-321	366	45	to	to	ADP
ftr-321	366	46	one	one	NUM
ftr-321	366	47	of	of	ADP
ftr-321	366	48	the	the	DET
ftr-321	366	49	corporate	corporate	ADJ
ftr-321	366	50	taxes	taxis	NOUN
ftr-321	366	51	listed	list	VERB
ftr-321	366	52	in	in	ADP
ftr-321	366	53	annex	annex	PROPN
ftr-321	366	54	ii	ii	PROPN
ftr-321	366	55	.	.	PUNCT
ftr-321	367	1	a	a	DET
ftr-321	367	2	similarity	similarity	NOUN
ftr-321	367	3	test	test	NOUN
ftr-321	367	4	must	must	AUX
ftr-321	367	5	be	be	AUX
ftr-321	367	6	carried	carry	VERB
ftr-321	367	7	out	out	ADP
ftr-321	367	8	in	in	ADP
ftr-321	367	9	respect	respect	NOUN
ftr-321	367	10	of	of	ADP
ftr-321	367	11	companies	company	NOUN
ftr-321	367	12	established	establish	VERB
ftr-321	367	13	under	under	ADP
ftr-321	367	14	the	the	DET
ftr-321	367	15	laws	law	NOUN
ftr-321	367	16	of	of	ADP
ftr-321	367	17	a	a	DET
ftr-321	367	18	third	third	ADJ
ftr-321	367	19	country	country	NOUN
ftr-321	367	20	.	.	PUNCT
ftr-321	368	1	this	this	DET
ftr-321	368	2	provision	provision	NOUN
ftr-321	368	3	hence	hence	ADV
ftr-321	368	4	differs	differ	VERB
ftr-321	368	5	from	from	ADP
ftr-321	368	6	that	that	DET
ftr-321	368	7	applicable	applicable	ADJ
ftr-321	368	8	to	to	ADP
ftr-321	368	9	eu	eu	ADJ
ftr-321	368	10	-	-	ADJ
ftr-321	368	11	resident	resident	ADJ
ftr-321	368	12	companies	company	NOUN
ftr-321	368	13	,	,	PUNCT
ftr-321	368	14	although	although	SCONJ
ftr-321	368	15	it	it	PRON
ftr-321	368	16	does	do	AUX
ftr-321	368	17	not	not	PART
ftr-321	368	18	specify	specify	VERB
ftr-321	368	19	the	the	DET
ftr-321	368	20	relevant	relevant	ADJ
ftr-321	368	21	parameters	parameter	NOUN
ftr-321	368	22	needed	need	VERB
ftr-321	368	23	to	to	PART
ftr-321	368	24	make	make	VERB
ftr-321	368	25	a	a	DET
ftr-321	368	26	comparison	comparison	NOUN
ftr-321	368	27	.	.	PUNCT
ftr-321	369	1	presumably	presumably	ADV
ftr-321	369	2	,	,	PUNCT
ftr-321	369	3	this	this	DET
ftr-321	369	4	comparison	comparison	NOUN
ftr-321	369	5	shall	shall	AUX
ftr-321	369	6	not	not	PART
ftr-321	369	7	involve	involve	VERB
ftr-321	369	8	the	the	DET
ftr-321	369	9	corporate	corporate	ADJ
ftr-321	369	10	forms	form	NOUN
ftr-321	369	11	accepted	accept	VERB
ftr-321	369	12	in	in	ADP
ftr-321	369	13	the	the	DET
ftr-321	369	14	specific	specific	ADJ
ftr-321	369	15	member	member	NOUN
ftr-321	369	16	state	state	NOUN
ftr-321	369	17	,	,	PUNCT
ftr-321	369	18	as	as	SCONJ
ftr-321	369	19	third	third	ADJ
ftr-321	369	20	-	-	PUNCT
ftr-321	369	21	countries	country	NOUN
ftr-321	369	22	should	should	AUX
ftr-321	369	23	not	not	PART
ftr-321	369	24	be	be	AUX
ftr-321	369	25	qualified	qualify	VERB
ftr-321	369	26	differently	differently	ADV
ftr-321	369	27	in	in	ADP
ftr-321	369	28	each	each	DET
ftr-321	369	29	member	member	NOUN
ftr-321	369	30	state	state	NOUN
ftr-321	369	31	.	.	PUNCT
ftr-321	370	1	still	still	ADV
ftr-321	370	2	,	,	PUNCT
ftr-321	370	3	the	the	DET
ftr-321	370	4	common	common	ADJ
ftr-321	370	5	features	feature	NOUN
ftr-321	370	6	of	of	ADP
ftr-321	370	7	the	the	DET
ftr-321	370	8	corporate	corporate	ADJ
ftr-321	370	9	forms	form	NOUN
ftr-321	370	10	listed	list	VERB
ftr-321	370	11	in	in	ADP
ftr-321	370	12	annex	annex	NOUN
ftr-321	370	13	i	i	PRON
ftr-321	370	14	are	be	AUX
ftr-321	370	15	not	not	PART
ftr-321	370	16	evident	evident	ADJ
ftr-321	370	17	.	.	PUNCT
ftr-321	371	1	this	this	DET
ftr-321	371	2	similarity	similarity	NOUN
ftr-321	371	3	test	test	NOUN
ftr-321	371	4	is	be	AUX
ftr-321	371	5	even	even	ADV
ftr-321	371	6	more	more	ADV
ftr-321	371	7	complicated	complicated	ADJ
ftr-321	371	8	by	by	ADP
ftr-321	371	9	the	the	DET
ftr-321	371	10	fact	fact	NOUN
ftr-321	371	11	that	that	SCONJ
ftr-321	371	12	the	the	DET
ftr-321	371	13	list	list	NOUN
ftr-321	371	14	of	of	ADP
ftr-321	371	15	annex	annex	NOUN
ftr-321	371	16	i	i	PRON
ftr-321	371	17	may	may	AUX
ftr-321	371	18	be	be	AUX
ftr-321	371	19	supplemented	supplement	VERB
ftr-321	371	20	by	by	ADP
ftr-321	371	21	way	way	NOUN
ftr-321	371	22	of	of	ADP
ftr-321	371	23	a	a	DET
ftr-321	371	24	comitology	comitology	NOUN
ftr-321	371	25	procedure	procedure	NOUN
ftr-321	371	26	,	,	PUNCT
ftr-321	371	27	with	with	ADP
ftr-321	371	28	no	no	DET
ftr-321	371	29	similarity	similarity	NOUN
ftr-321	371	30	test	test	NOUN
ftr-321	371	31	being	be	AUX
ftr-321	371	32	necessary	necessary	ADJ
ftr-321	371	33	,	,	PUNCT
ftr-321	371	34	leaving	leave	VERB
ftr-321	371	35	broader	broad	ADJ
ftr-321	371	36	scope	scope	NOUN
ftr-321	371	37	for	for	ADP
ftr-321	371	38	discretion	discretion	NOUN
ftr-321	371	39	:	:	PUNCT
ftr-321	371	40	the	the	DET
ftr-321	371	41	commission	commission	NOUN
ftr-321	371	42	is	be	AUX
ftr-321	371	43	supposed	suppose	VERB
ftr-321	371	44	―to	―to	NOUN
ftr-321	371	45	take	take	VERB
ftr-321	371	46	41	41	NUM
ftr-321	371	47	.	.	PUNCT
ftr-321	372	1	ccctb	ccctb	NOUN
ftr-321	372	2	working	work	VERB
ftr-321	372	3	group	group	NOUN
ftr-321	372	4	,	,	PUNCT
ftr-321	372	5	the	the	DET
ftr-321	372	6	territorial	territorial	ADJ
ftr-321	372	7	scope	scope	NOUN
ftr-321	372	8	of	of	ADP
ftr-321	372	9	the	the	DET
ftr-321	372	10	ccctb	ccctb	NOUN
ftr-321	372	11	,	,	PUNCT
ftr-321	372	12	9	9	NUM
ftr-321	372	13	march	march	NOUN
ftr-321	372	14	2006	2006	NUM
ftr-321	372	15	,	,	PUNCT
ftr-321	372	16	ccctb	ccctb	NOUN
ftr-321	372	17	/	/	SYM
ftr-321	372	18	wp/026/	wp/026/	PROPN
ftr-321	372	19	,	,	PUNCT
ftr-321	372	20	§	§	PROPN
ftr-321	372	21	30	30	NUM
ftr-321	372	22	.	.	PUNCT
ftr-321	372	23	2012	2012	NUM
ftr-321	372	24	]	]	PUNCT
ftr-321	372	25	eu	eu	NOUN
ftr-321	372	26	ccctb	ccctb	NOUN
ftr-321	372	27	proposal	proposal	NOUN
ftr-321	372	28	323	323	NUM
ftr-321	372	29	account	account	NOUN
ftr-321	372	30	of	of	ADP
ftr-321	372	31	changes	change	NOUN
ftr-321	372	32	to	to	ADP
ftr-321	372	33	the	the	DET
ftr-321	372	34	laws.‖	laws.‖	NOUN
ftr-321	372	35	this	this	PRON
ftr-321	372	36	gives	give	VERB
ftr-321	372	37	the	the	DET
ftr-321	372	38	similarity	similarity	NOUN
ftr-321	372	39	test	test	NOUN
ftr-321	372	40	a	a	DET
ftr-321	372	41	dynamic	dynamic	ADJ
ftr-321	372	42	element	element	NOUN
ftr-321	372	43	,	,	PUNCT
ftr-321	372	44	and	and	CCONJ
ftr-321	372	45	it	it	PRON
ftr-321	372	46	may	may	AUX
ftr-321	372	47	be	be	AUX
ftr-321	372	48	different	different	ADJ
ftr-321	372	49	depending	depend	VERB
ftr-321	372	50	on	on	ADP
ftr-321	372	51	the	the	DET
ftr-321	372	52	status	status	NOUN
ftr-321	372	53	of	of	ADP
ftr-321	372	54	annex	annex	ADJ
ftr-321	372	55	i.	i.	NOUN
ftr-321	372	56	interestingly	interestingly	ADV
ftr-321	372	57	enough	enough	ADV
ftr-321	372	58	,	,	PUNCT
ftr-321	372	59	other	other	ADJ
ftr-321	372	60	than	than	ADP
ftr-321	372	61	for	for	ADP
ftr-321	372	62	companies	company	NOUN
ftr-321	372	63	established	establish	VERB
ftr-321	372	64	in	in	ADP
ftr-321	372	65	the	the	DET
ftr-321	372	66	eu	eu	PROPN
ftr-321	372	67	,	,	PUNCT
ftr-321	372	68	no	no	DET
ftr-321	372	69	similarity	similarity	NOUN
ftr-321	372	70	test	test	NOUN
ftr-321	372	71	is	be	AUX
ftr-321	372	72	necessary	necessary	ADJ
ftr-321	372	73	in	in	ADP
ftr-321	372	74	respect	respect	NOUN
ftr-321	372	75	of	of	ADP
ftr-321	372	76	corporate	corporate	ADJ
ftr-321	372	77	tax	tax	NOUN
ftr-321	372	78	;	;	PUNCT
ftr-321	372	79	rather	rather	ADV
ftr-321	372	80	the	the	DET
ftr-321	372	81	company	company	NOUN
ftr-321	372	82	must	must	AUX
ftr-321	372	83	be	be	AUX
ftr-321	372	84	subject	subject	ADJ
ftr-321	372	85	to	to	ADP
ftr-321	372	86	one	one	NUM
ftr-321	372	87	of	of	ADP
ftr-321	372	88	the	the	DET
ftr-321	372	89	corporate	corporate	ADJ
ftr-321	372	90	taxes	taxis	NOUN
ftr-321	372	91	listed	list	VERB
ftr-321	372	92	in	in	ADP
ftr-321	372	93	annex	annex	PROPN
ftr-321	372	94	ii	ii	NOUN
ftr-321	372	95	.	.	PUNCT
ftr-321	373	1	this	this	PRON
ftr-321	373	2	is	be	AUX
ftr-321	373	3	presumably	presumably	ADV
ftr-321	373	4	an	an	DET
ftr-321	373	5	editorial	editorial	ADJ
ftr-321	373	6	error	error	NOUN
ftr-321	373	7	since	since	SCONJ
ftr-321	373	8	it	it	PRON
ftr-321	373	9	is	be	AUX
ftr-321	373	10	difficult	difficult	ADJ
ftr-321	373	11	to	to	PART
ftr-321	373	12	see	see	VERB
ftr-321	373	13	why	why	SCONJ
ftr-321	373	14	companies	company	NOUN
ftr-321	373	15	that	that	PRON
ftr-321	373	16	are	be	AUX
ftr-321	373	17	subject	subject	ADJ
ftr-321	373	18	to	to	ADP
ftr-321	373	19	a	a	DET
ftr-321	373	20	similar	similar	ADJ
ftr-321	373	21	tax	tax	NOUN
ftr-321	373	22	introduced	introduce	VERB
ftr-321	373	23	later	later	ADV
ftr-321	373	24	on	on	ADV
ftr-321	373	25	in	in	ADP
ftr-321	373	26	respect	respect	NOUN
ftr-321	373	27	of	of	ADP
ftr-321	373	28	their	their	PRON
ftr-321	373	29	eu	eu	PROPN
ftr-321	373	30	permanent	permanent	ADJ
ftr-321	373	31	establishments	establishment	NOUN
ftr-321	373	32	should	should	AUX
ftr-321	373	33	not	not	PART
ftr-321	373	34	automatically	automatically	ADV
ftr-321	373	35	be	be	AUX
ftr-321	373	36	covered	cover	VERB
ftr-321	373	37	by	by	ADP
ftr-321	373	38	the	the	DET
ftr-321	373	39	directive	directive	NOUN
ftr-321	373	40	in	in	ADP
ftr-321	373	41	that	that	DET
ftr-321	373	42	case	case	NOUN
ftr-321	373	43	.	.	PUNCT
ftr-321	374	1	in	in	ADP
ftr-321	374	2	view	view	NOUN
ftr-321	374	3	of	of	ADP
ftr-321	374	4	the	the	DET
ftr-321	374	5	non	non	NOUN
ftr-321	374	6	-	-	NOUN
ftr-321	374	7	discrimination	discrimination	NOUN
ftr-321	374	8	of	of	ADP
ftr-321	374	9	permanent	permanent	ADJ
ftr-321	374	10	establishments	establishment	NOUN
ftr-321	374	11	enshrined	enshrine	VERB
ftr-321	374	12	in	in	ADP
ftr-321	374	13	existing	exist	VERB
ftr-321	374	14	dtcs	dtcs	NOUN
ftr-321	374	15	with	with	ADP
ftr-321	374	16	third	third	ADJ
ftr-321	374	17	countries	country	NOUN
ftr-321	374	18	,	,	PUNCT
ftr-321	374	19	this	this	DET
ftr-321	374	20	discrimination	discrimination	NOUN
ftr-321	374	21	could	could	AUX
ftr-321	374	22	raise	raise	VERB
ftr-321	374	23	concerns	concern	NOUN
ftr-321	374	24	.	.	PUNCT
ftr-321	375	1	pursuant	pursuant	ADJ
ftr-321	375	2	to	to	ADP
ftr-321	375	3	article	article	NOUN
ftr-321	375	4	3(1	3(1	NUM
ftr-321	375	5	)	)	PUNCT
ftr-321	375	6	of	of	ADP
ftr-321	375	7	the	the	DET
ftr-321	375	8	proposal	proposal	NOUN
ftr-321	375	9	,	,	PUNCT
ftr-321	375	10	the	the	DET
ftr-321	375	11	commission	commission	NOUN
ftr-321	375	12	shall	shall	AUX
ftr-321	375	13	annually	annually	ADV
ftr-321	375	14	adopt	adopt	VERB
ftr-321	375	15	a	a	DET
ftr-321	375	16	list	list	NOUN
ftr-321	375	17	of	of	ADP
ftr-321	375	18	third	third	ADJ
ftr-321	375	19	-	-	PUNCT
ftr-321	375	20	country	country	NOUN
ftr-321	375	21	company	company	NOUN
ftr-321	375	22	forms	form	NOUN
ftr-321	375	23	.	.	PUNCT
ftr-321	376	1	this	this	DET
ftr-321	376	2	list	list	NOUN
ftr-321	376	3	shall	shall	AUX
ftr-321	376	4	meet	meet	VERB
ftr-321	376	5	the	the	DET
ftr-321	376	6	requirements	requirement	NOUN
ftr-321	376	7	laid	lay	VERB
ftr-321	376	8	down	down	ADP
ftr-321	376	9	in	in	ADP
ftr-321	376	10	article	article	NOUN
ftr-321	376	11	2(2)(a	2(2)(a	NOUN
ftr-321	376	12	)	)	PUNCT
ftr-321	376	13	of	of	ADP
ftr-321	376	14	the	the	DET
ftr-321	376	15	proposal	proposal	NOUN
ftr-321	376	16	and	and	CCONJ
ftr-321	376	17	shall	shall	AUX
ftr-321	376	18	be	be	AUX
ftr-321	376	19	adopted	adopt	VERB
ftr-321	376	20	in	in	ADP
ftr-321	376	21	accordance	accordance	NOUN
ftr-321	376	22	with	with	ADP
ftr-321	376	23	the	the	DET
ftr-321	376	24	examination	examination	NOUN
ftr-321	376	25	procedure	procedure	NOUN
ftr-321	376	26	provided	provide	VERB
ftr-321	376	27	therein	therein	ADV
ftr-321	376	28	.	.	PUNCT
ftr-321	377	1	in	in	ADP
ftr-321	377	2	that	that	DET
ftr-321	377	3	case	case	NOUN
ftr-321	377	4	,	,	PUNCT
ftr-321	377	5	a	a	DET
ftr-321	377	6	simplified	simplified	ADJ
ftr-321	377	7	authorization	authorization	NOUN
ftr-321	377	8	procedure	procedure	NOUN
ftr-321	377	9	applies	apply	VERB
ftr-321	377	10	:	:	PUNCT
ftr-321	377	11	pursuant	pursuant	ADJ
ftr-321	377	12	to	to	ADP
ftr-321	377	13	article	article	NOUN
ftr-321	377	14	5	5	NUM
ftr-321	377	15	of	of	ADP
ftr-321	377	16	regulation	regulation	NOUN
ftr-321	377	17	number	number	NOUN
ftr-321	377	18	182/2011	182/2011	NUM
ftr-321	377	19	,	,	PUNCT
ftr-321	377	20	42	42	NUM
ftr-321	377	21	the	the	DET
ftr-321	377	22	committee	committee	NOUN
ftr-321	377	23	shall	shall	AUX
ftr-321	377	24	deliver	deliver	VERB
ftr-321	377	25	its	its	PRON
ftr-321	377	26	opinion	opinion	NOUN
ftr-321	377	27	by	by	ADP
ftr-321	377	28	the	the	DET
ftr-321	377	29	majority	majority	NOUN
ftr-321	377	30	laid	lay	VERB
ftr-321	377	31	down	down	ADP
ftr-321	377	32	in	in	ADP
ftr-321	377	33	article	article	NOUN
ftr-321	377	34	16(4	16(4	NUM
ftr-321	377	35	)	)	PUNCT
ftr-321	377	36	and	and	CCONJ
ftr-321	377	37	(	(	PUNCT
ftr-321	377	38	5	5	NUM
ftr-321	377	39	)	)	PUNCT
ftr-321	377	40	of	of	ADP
ftr-321	377	41	the	the	DET
ftr-321	377	42	treaty	treaty	NOUN
ftr-321	377	43	on	on	ADP
ftr-321	377	44	european	european	PROPN
ftr-321	377	45	union	union	PROPN
ftr-321	377	46	and	and	CCONJ
ftr-321	377	47	,	,	PUNCT
ftr-321	377	48	where	where	SCONJ
ftr-321	377	49	applicable	applicable	ADJ
ftr-321	377	50	,	,	PUNCT
ftr-321	377	51	article	article	NOUN
ftr-321	377	52	238(3	238(3	NUM
ftr-321	377	53	)	)	PUNCT
ftr-321	377	54	of	of	ADP
ftr-321	377	55	the	the	DET
ftr-321	377	56	tfeu	tfeu	NOUN
ftr-321	377	57	43	43	NUM
ftr-321	377	58	for	for	ADP
ftr-321	377	59	acts	act	NOUN
ftr-321	377	60	to	to	PART
ftr-321	377	61	be	be	AUX
ftr-321	377	62	adopted	adopt	VERB
ftr-321	377	63	on	on	ADP
ftr-321	377	64	a	a	DET
ftr-321	377	65	proposal	proposal	NOUN
ftr-321	377	66	from	from	ADP
ftr-321	377	67	the	the	DET
ftr-321	377	68	commission	commission	NOUN
ftr-321	377	69	.	.	PUNCT
ftr-321	378	1	where	where	SCONJ
ftr-321	378	2	the	the	DET
ftr-321	378	3	committee	committee	NOUN
ftr-321	378	4	delivers	deliver	VERB
ftr-321	378	5	a	a	DET
ftr-321	378	6	positive	positive	ADJ
ftr-321	378	7	opinion	opinion	NOUN
ftr-321	378	8	,	,	PUNCT
ftr-321	378	9	the	the	DET
ftr-321	378	10	commission	commission	NOUN
ftr-321	378	11	shall	shall	AUX
ftr-321	378	12	adopt	adopt	VERB
ftr-321	378	13	the	the	DET
ftr-321	378	14	draft	draft	NOUN
ftr-321	378	15	implementing	implement	VERB
ftr-321	378	16	act	act	NOUN
ftr-321	378	17	.	.	PUNCT
ftr-321	379	1	however	however	ADV
ftr-321	379	2	,	,	PUNCT
ftr-321	379	3	the	the	DET
ftr-321	379	4	corporate	corporate	ADJ
ftr-321	379	5	forms	form	NOUN
ftr-321	379	6	are	be	AUX
ftr-321	379	7	not	not	PART
ftr-321	379	8	listed	list	VERB
ftr-321	379	9	exhaustively	exhaustively	ADV
ftr-321	379	10	.	.	PUNCT
ftr-321	380	1	nevertheless	nevertheless	ADV
ftr-321	380	2	,	,	PUNCT
ftr-321	380	3	the	the	DET
ftr-321	380	4	fact	fact	NOUN
ftr-321	380	5	that	that	SCONJ
ftr-321	380	6	a	a	DET
ftr-321	380	7	company	company	NOUN
ftr-321	380	8	form	form	NOUN
ftr-321	380	9	is	be	AUX
ftr-321	380	10	not	not	PART
ftr-321	380	11	included	include	VERB
ftr-321	380	12	in	in	ADP
ftr-321	380	13	the	the	DET
ftr-321	380	14	list	list	NOUN
ftr-321	380	15	of	of	ADP
ftr-321	380	16	thirdcountry	thirdcountry	NOUN
ftr-321	380	17	company	company	NOUN
ftr-321	380	18	forms	form	NOUN
ftr-321	380	19	referred	refer	VERB
ftr-321	380	20	to	to	ADP
ftr-321	380	21	in	in	ADP
ftr-321	380	22	paragraph	paragraph	NOUN
ftr-321	380	23	1	1	NUM
ftr-321	380	24	shall	shall	AUX
ftr-321	380	25	not	not	PART
ftr-321	380	26	preclude	preclude	VERB
ftr-321	380	27	the	the	DET
ftr-321	380	28	application	application	NOUN
ftr-321	380	29	of	of	ADP
ftr-321	380	30	this	this	DET
ftr-321	380	31	directive	directive	NOUN
ftr-321	380	32	to	to	ADP
ftr-321	380	33	that	that	DET
ftr-321	380	34	form	form	NOUN
ftr-321	380	35	.	.	PUNCT
ftr-321	381	1	this	this	PRON
ftr-321	381	2	makes	make	VERB
ftr-321	381	3	sense	sense	NOUN
ftr-321	381	4	because	because	SCONJ
ftr-321	381	5	the	the	DET
ftr-321	381	6	commission	commission	NOUN
ftr-321	381	7	can	can	AUX
ftr-321	381	8	not	not	PART
ftr-321	381	9	always	always	ADV
ftr-321	381	10	keep	keep	VERB
ftr-321	381	11	track	track	NOUN
ftr-321	381	12	of	of	ADP
ftr-321	381	13	all	all	DET
ftr-321	381	14	changes	change	NOUN
ftr-321	381	15	in	in	ADP
ftr-321	381	16	legislation	legislation	NOUN
ftr-321	381	17	worldwide	worldwide	ADV
ftr-321	381	18	.	.	PUNCT
ftr-321	382	1	in	in	ADP
ftr-321	382	2	this	this	DET
ftr-321	382	3	context	context	NOUN
ftr-321	382	4	,	,	PUNCT
ftr-321	382	5	however	however	ADV
ftr-321	382	6	,	,	PUNCT
ftr-321	382	7	the	the	DET
ftr-321	382	8	question	question	NOUN
ftr-321	382	9	arises	arise	VERB
ftr-321	382	10	whether	whether	SCONJ
ftr-321	382	11	national	national	ADJ
ftr-321	382	12	legislators	legislator	NOUN
ftr-321	382	13	must	must	AUX
ftr-321	382	14	implement	implement	VERB
ftr-321	382	15	that	that	DET
ftr-321	382	16	provision	provision	NOUN
ftr-321	382	17	in	in	ADP
ftr-321	382	18	a	a	DET
ftr-321	382	19	manner	manner	NOUN
ftr-321	382	20	to	to	PART
ftr-321	382	21	allow	allow	VERB
ftr-321	382	22	administrative	administrative	ADJ
ftr-321	382	23	authorities	authority	NOUN
ftr-321	382	24	and	and	CCONJ
ftr-321	382	25	,	,	PUNCT
ftr-321	382	26	eventually	eventually	ADV
ftr-321	382	27	,	,	PUNCT
ftr-321	382	28	the	the	DET
ftr-321	382	29	courts	court	NOUN
ftr-321	382	30	to	to	PART
ftr-321	382	31	carry	carry	VERB
ftr-321	382	32	out	out	ADP
ftr-321	382	33	an	an	DET
ftr-321	382	34	examination	examination	NOUN
ftr-321	382	35	procedure	procedure	NOUN
ftr-321	382	36	,	,	PUNCT
ftr-321	382	37	or	or	CCONJ
ftr-321	382	38	whether	whether	SCONJ
ftr-321	382	39	the	the	DET
ftr-321	382	40	national	national	ADJ
ftr-321	382	41	legislator	legislator	NOUN
ftr-321	382	42	itself	itself	PRON
ftr-321	382	43	is	be	AUX
ftr-321	382	44	required	require	VERB
ftr-321	382	45	to	to	PART
ftr-321	382	46	carry	carry	VERB
ftr-321	382	47	out	out	ADP
ftr-321	382	48	an	an	DET
ftr-321	382	49	examination	examination	NOUN
ftr-321	382	50	procedure	procedure	NOUN
ftr-321	382	51	and	and	CCONJ
ftr-321	382	52	make	make	VERB
ftr-321	382	53	continuous	continuous	ADJ
ftr-321	382	54	adjustments	adjustment	NOUN
ftr-321	382	55	.	.	PUNCT
ftr-321	383	1	since	since	SCONJ
ftr-321	383	2	national	national	ADJ
ftr-321	383	3	legislators	legislator	NOUN
ftr-321	383	4	,	,	PUNCT
ftr-321	383	5	just	just	ADV
ftr-321	383	6	like	like	ADP
ftr-321	383	7	the	the	DET
ftr-321	383	8	commission	commission	NOUN
ftr-321	383	9	,	,	PUNCT
ftr-321	383	10	can	can	AUX
ftr-321	383	11	not	not	PART
ftr-321	383	12	always	always	ADV
ftr-321	383	13	keep	keep	VERB
ftr-321	383	14	track	track	NOUN
ftr-321	383	15	of	of	ADP
ftr-321	383	16	all	all	DET
ftr-321	383	17	changes	change	NOUN
ftr-321	383	18	in	in	ADP
ftr-321	383	19	legislation	legislation	NOUN
ftr-321	383	20	worldwide	worldwide	ADV
ftr-321	383	21	,	,	PUNCT
ftr-321	383	22	national	national	ADJ
ftr-321	383	23	legislators	legislator	NOUN
ftr-321	383	24	might	might	AUX
ftr-321	383	25	content	content	VERB
ftr-321	383	26	themselves	themselves	PRON
ftr-321	383	27	with	with	ADP
ftr-321	383	28	ordering	order	VERB
ftr-321	383	29	an	an	DET
ftr-321	383	30	examination	examination	NOUN
ftr-321	383	31	procedure	procedure	NOUN
ftr-321	383	32	by	by	ADP
ftr-321	383	33	way	way	NOUN
ftr-321	383	34	of	of	ADP
ftr-321	383	35	a	a	DET
ftr-321	383	36	general	general	ADJ
ftr-321	383	37	clause	clause	NOUN
ftr-321	383	38	,	,	PUNCT
ftr-321	383	39	which	which	PRON
ftr-321	383	40	shall	shall	AUX
ftr-321	383	41	then	then	ADV
ftr-321	383	42	be	be	AUX
ftr-321	383	43	handled	handle	VERB
ftr-321	383	44	pursuant	pursuant	ADV
ftr-321	383	45	to	to	ADP
ftr-321	383	46	the	the	DET
ftr-321	383	47	list	list	NOUN
ftr-321	383	48	prepared	prepare	VERB
ftr-321	383	49	by	by	ADP
ftr-321	383	50	the	the	DET
ftr-321	383	51	commission	commission	NOUN
ftr-321	383	52	according	accord	VERB
ftr-321	383	53	to	to	ADP
ftr-321	383	54	article	article	NOUN
ftr-321	383	55	3(2	3(2	NUM
ftr-321	383	56	)	)	PUNCT
ftr-321	383	57	.	.	PUNCT
ftr-321	384	1	the	the	DET
ftr-321	384	2	company	company	NOUN
ftr-321	384	3	forms	form	NOUN
ftr-321	384	4	referred	refer	VERB
ftr-321	384	5	to	to	ADP
ftr-321	384	6	in	in	ADP
ftr-321	384	7	that	that	DET
ftr-321	384	8	list	list	NOUN
ftr-321	384	9	must	must	AUX
ftr-321	384	10	be	be	AUX
ftr-321	384	11	regarded	regard	VERB
ftr-321	384	12	as	as	ADP
ftr-321	384	13	similar	similar	ADJ
ftr-321	384	14	in	in	ADP
ftr-321	384	15	any	any	DET
ftr-321	384	16	case	case	NOUN
ftr-321	384	17	,	,	PUNCT
ftr-321	384	18	although	although	SCONJ
ftr-321	384	19	the	the	DET
ftr-321	384	20	fact	fact	NOUN
ftr-321	384	21	that	that	SCONJ
ftr-321	384	22	a	a	DET
ftr-321	384	23	company	company	NOUN
ftr-321	384	24	42	42	NUM
ftr-321	384	25	.	.	PUNCT
ftr-321	385	1	regulation	regulation	NOUN
ftr-321	385	2	(	(	PUNCT
ftr-321	385	3	eu	eu	NOUN
ftr-321	385	4	)	)	PUNCT
ftr-321	385	5	no	no	DET
ftr-321	385	6	182/2011	182/2011	NUM
ftr-321	385	7	of	of	ADP
ftr-321	385	8	the	the	DET
ftr-321	385	9	european	european	ADJ
ftr-321	385	10	parliament	parliament	NOUN
ftr-321	385	11	and	and	CCONJ
ftr-321	385	12	of	of	ADP
ftr-321	385	13	the	the	DET
ftr-321	385	14	council	council	NOUN
ftr-321	385	15	of	of	ADP
ftr-321	385	16	16	16	NUM
ftr-321	385	17	february	february	NOUN
ftr-321	385	18	2011	2011	NUM
ftr-321	385	19	laying	lay	VERB
ftr-321	385	20	down	down	ADP
ftr-321	385	21	the	the	DET
ftr-321	385	22	rules	rule	NOUN
ftr-321	385	23	and	and	CCONJ
ftr-321	385	24	general	general	ADJ
ftr-321	385	25	principles	principle	NOUN
ftr-321	385	26	concerning	concern	VERB
ftr-321	385	27	mechanisms	mechanism	NOUN
ftr-321	385	28	for	for	ADP
ftr-321	385	29	control	control	NOUN
ftr-321	385	30	by	by	ADP
ftr-321	385	31	member	member	NOUN
ftr-321	385	32	states	state	NOUN
ftr-321	385	33	of	of	ADP
ftr-321	385	34	the	the	DET
ftr-321	385	35	commission	commission	NOUN
ftr-321	385	36	’s	’s	PART
ftr-321	385	37	exercise	exercise	NOUN
ftr-321	385	38	of	of	ADP
ftr-321	385	39	implementing	implement	VERB
ftr-321	385	40	powers	power	NOUN
ftr-321	385	41	,	,	PUNCT
ftr-321	385	42	o.j	o.j	PROPN
ftr-321	385	43	.	.	PROPN
ftr-321	385	44	l	l	PROPN
ftr-321	385	45	55/13	55/13	NUM
ftr-321	385	46	.	.	PUNCT
ftr-321	386	1	43	43	NUM
ftr-321	386	2	.	.	PUNCT
ftr-321	387	1	consolidated	consolidated	ADJ
ftr-321	387	2	version	version	NOUN
ftr-321	387	3	of	of	ADP
ftr-321	387	4	the	the	DET
ftr-321	387	5	treaty	treaty	NOUN
ftr-321	387	6	on	on	ADP
ftr-321	387	7	the	the	DET
ftr-321	387	8	functioning	functioning	NOUN
ftr-321	387	9	of	of	ADP
ftr-321	387	10	the	the	DET
ftr-321	387	11	european	european	PROPN
ftr-321	387	12	union	union	PROPN
ftr-321	387	13	,	,	PUNCT
ftr-321	387	14	2008	2008	NUM
ftr-321	387	15	o.j	o.j	PROPN
ftr-321	387	16	.	.	PROPN
ftr-321	388	1	c	c	PROPN
ftr-321	388	2	115/47	115/47	NUM
ftr-321	389	1	[	[	X
ftr-321	389	2	hereinafter	hereinafter	NOUN
ftr-321	389	3	tfeu	tfeu	VERB
ftr-321	389	4	]	]	PUNCT
ftr-321	389	5	.	.	PUNCT
ftr-321	390	1	324	324	NUM
ftr-321	390	2	florida	florida	PROPN
ftr-321	390	3	tax	tax	NOUN
ftr-321	390	4	review	review	NOUN
ftr-321	390	5	[	[	X
ftr-321	390	6	vol	vol	NOUN
ftr-321	390	7	.	.	PUNCT
ftr-321	391	1	13:6	13:6	NUM
ftr-321	391	2	form	form	NOUN
ftr-321	391	3	is	be	AUX
ftr-321	391	4	not	not	PART
ftr-321	391	5	included	include	VERB
ftr-321	391	6	in	in	ADP
ftr-321	391	7	the	the	DET
ftr-321	391	8	list	list	NOUN
ftr-321	391	9	does	do	AUX
ftr-321	391	10	not	not	PART
ftr-321	391	11	preclude	preclude	VERB
ftr-321	391	12	the	the	DET
ftr-321	391	13	application	application	NOUN
ftr-321	391	14	of	of	ADP
ftr-321	391	15	this	this	DET
ftr-321	391	16	directive	directive	NOUN
ftr-321	391	17	to	to	ADP
ftr-321	391	18	that	that	DET
ftr-321	391	19	form	form	NOUN
ftr-321	391	20	.	.	PUNCT
ftr-321	392	1	in	in	ADP
ftr-321	392	2	view	view	NOUN
ftr-321	392	3	of	of	ADP
ftr-321	392	4	the	the	DET
ftr-321	392	5	tax	tax	NOUN
ftr-321	392	6	base	base	NOUN
ftr-321	392	7	,	,	PUNCT
ftr-321	392	8	article	article	NOUN
ftr-321	392	9	6(7	6(7	NUM
ftr-321	392	10	)	)	PUNCT
ftr-321	392	11	of	of	ADP
ftr-321	392	12	the	the	DET
ftr-321	392	13	proposal	proposal	NOUN
ftr-321	392	14	combines	combine	VERB
ftr-321	392	15	territorial	territorial	ADJ
ftr-321	392	16	taxation	taxation	NOUN
ftr-321	392	17	with	with	ADP
ftr-321	392	18	world	world	NOUN
ftr-321	392	19	-	-	PUNCT
ftr-321	392	20	wide	wide	ADJ
ftr-321	392	21	taxation	taxation	NOUN
ftr-321	392	22	of	of	ADP
ftr-321	392	23	income	income	NOUN
ftr-321	392	24	:	:	PUNCT
ftr-321	392	25	a	a	DET
ftr-321	392	26	company	company	NOUN
ftr-321	392	27	resident	resident	NOUN
ftr-321	392	28	in	in	ADP
ftr-321	392	29	a	a	DET
ftr-321	392	30	third	third	ADJ
ftr-321	392	31	country	country	NOUN
ftr-321	392	32	is	be	AUX
ftr-321	392	33	subject	subject	ADJ
ftr-321	392	34	to	to	ADP
ftr-321	392	35	tax	tax	NOUN
ftr-321	392	36	only	only	ADV
ftr-321	392	37	on	on	ADP
ftr-321	392	38	income	income	NOUN
ftr-321	392	39	from	from	ADP
ftr-321	392	40	an	an	DET
ftr-321	392	41	activity	activity	NOUN
ftr-321	392	42	carried	carry	VERB
ftr-321	392	43	on	on	ADP
ftr-321	392	44	through	through	ADP
ftr-321	392	45	a	a	DET
ftr-321	392	46	permanent	permanent	ADJ
ftr-321	392	47	establishment	establishment	NOUN
ftr-321	392	48	in	in	ADP
ftr-321	392	49	a	a	DET
ftr-321	392	50	member	member	NOUN
ftr-321	392	51	state	state	NOUN
ftr-321	392	52	.	.	PUNCT
ftr-321	393	1	this	this	PRON
ftr-321	393	2	means	mean	VERB
ftr-321	393	3	that	that	SCONJ
ftr-321	393	4	a	a	DET
ftr-321	393	5	permanent	permanent	ADJ
ftr-321	393	6	establishment	establishment	NOUN
ftr-321	393	7	must	must	AUX
ftr-321	393	8	exist	exist	VERB
ftr-321	393	9	and	and	CCONJ
ftr-321	393	10	that	that	SCONJ
ftr-321	393	11	income	income	NOUN
ftr-321	393	12	must	must	AUX
ftr-321	393	13	be	be	AUX
ftr-321	393	14	attributable	attributable	ADJ
ftr-321	393	15	to	to	ADP
ftr-321	393	16	the	the	DET
ftr-321	393	17	permanent	permanent	ADJ
ftr-321	393	18	establishment	establishment	NOUN
ftr-321	393	19	.	.	PUNCT
ftr-321	394	1	on	on	ADP
ftr-321	394	2	the	the	DET
ftr-321	394	3	other	other	ADJ
ftr-321	394	4	hand	hand	NOUN
ftr-321	394	5	,	,	PUNCT
ftr-321	394	6	income	income	NOUN
ftr-321	394	7	from	from	ADP
ftr-321	394	8	that	that	DET
ftr-321	394	9	activity	activity	NOUN
ftr-321	394	10	is	be	AUX
ftr-321	394	11	taxable	taxable	ADJ
ftr-321	394	12	whether	whether	SCONJ
ftr-321	394	13	the	the	DET
ftr-321	394	14	activity	activity	NOUN
ftr-321	394	15	concerns	concern	VERB
ftr-321	394	16	only	only	ADV
ftr-321	394	17	the	the	DET
ftr-321	394	18	state	state	NOUN
ftr-321	394	19	of	of	ADP
ftr-321	394	20	the	the	DET
ftr-321	394	21	permanent	permanent	ADJ
ftr-321	394	22	establishment	establishment	NOUN
ftr-321	394	23	or	or	CCONJ
ftr-321	394	24	another	another	DET
ftr-321	394	25	eu	eu	PROPN
ftr-321	394	26	member	member	NOUN
ftr-321	394	27	state	state	NOUN
ftr-321	394	28	or	or	CCONJ
ftr-321	394	29	even	even	ADV
ftr-321	394	30	a	a	DET
ftr-321	394	31	third	third	ADJ
ftr-321	394	32	country	country	NOUN
ftr-321	394	33	.	.	PUNCT
ftr-321	395	1	consequently	consequently	ADV
ftr-321	395	2	,	,	PUNCT
ftr-321	395	3	if	if	SCONJ
ftr-321	395	4	a	a	DET
ftr-321	395	5	us	us	PROPN
ftr-321	395	6	-	-	PUNCT
ftr-321	395	7	resident	resident	ADJ
ftr-321	395	8	company	company	NOUN
ftr-321	395	9	has	have	VERB
ftr-321	395	10	a	a	DET
ftr-321	395	11	permanent	permanent	ADJ
ftr-321	395	12	establishment	establishment	NOUN
ftr-321	395	13	in	in	ADP
ftr-321	395	14	the	the	DET
ftr-321	395	15	european	european	PROPN
ftr-321	395	16	union	union	PROPN
ftr-321	395	17	to	to	PART
ftr-321	395	18	which	which	PRON
ftr-321	395	19	interest	interest	NOUN
ftr-321	395	20	from	from	ADP
ftr-321	395	21	the	the	DET
ftr-321	395	22	united	united	PROPN
ftr-321	395	23	states	states	PROPN
ftr-321	395	24	is	be	AUX
ftr-321	395	25	attributable	attributable	ADJ
ftr-321	395	26	,	,	PUNCT
ftr-321	395	27	that	that	SCONJ
ftr-321	395	28	permanent	permanent	ADJ
ftr-321	395	29	establishment	establishment	NOUN
ftr-321	395	30	is	be	AUX
ftr-321	395	31	taxable	taxable	ADJ
ftr-321	395	32	under	under	ADP
ftr-321	395	33	the	the	DET
ftr-321	395	34	ccctb	ccctb	NOUN
ftr-321	395	35	regime	regime	NOUN
ftr-321	395	36	.	.	PUNCT
ftr-321	396	1	pursuant	pursuant	ADJ
ftr-321	396	2	to	to	ADP
ftr-321	396	3	article	article	NOUN
ftr-321	396	4	6(2	6(2	NUM
ftr-321	396	5	)	)	PUNCT
ftr-321	396	6	of	of	ADP
ftr-321	396	7	the	the	DET
ftr-321	396	8	proposal	proposal	NOUN
ftr-321	396	9	,	,	PUNCT
ftr-321	396	10	a	a	DET
ftr-321	396	11	company	company	NOUN
ftr-321	396	12	that	that	PRON
ftr-321	396	13	is	be	AUX
ftr-321	396	14	not	not	PART
ftr-321	396	15	resident	resident	ADJ
ftr-321	396	16	for	for	ADP
ftr-321	396	17	tax	tax	NOUN
ftr-321	396	18	purposes	purpose	NOUN
ftr-321	396	19	in	in	ADP
ftr-321	396	20	a	a	DET
ftr-321	396	21	member	member	NOUN
ftr-321	396	22	state	state	NOUN
ftr-321	396	23	may	may	AUX
ftr-321	396	24	opt	opt	VERB
ftr-321	396	25	for	for	ADP
ftr-321	396	26	the	the	DET
ftr-321	396	27	system	system	NOUN
ftr-321	396	28	provided	provide	VERB
ftr-321	396	29	for	for	ADP
ftr-321	396	30	by	by	ADP
ftr-321	396	31	this	this	DET
ftr-321	396	32	directive	directive	NOUN
ftr-321	396	33	under	under	ADP
ftr-321	396	34	the	the	DET
ftr-321	396	35	conditions	condition	NOUN
ftr-321	396	36	laid	lay	VERB
ftr-321	396	37	down	down	ADP
ftr-321	396	38	therein	therein	ADV
ftr-321	396	39	in	in	ADP
ftr-321	396	40	respect	respect	NOUN
ftr-321	396	41	of	of	ADP
ftr-321	396	42	a	a	DET
ftr-321	396	43	permanent	permanent	ADJ
ftr-321	396	44	establishment	establishment	NOUN
ftr-321	396	45	maintained	maintain	VERB
ftr-321	396	46	by	by	ADP
ftr-321	396	47	it	it	PRON
ftr-321	396	48	in	in	ADP
ftr-321	396	49	a	a	DET
ftr-321	396	50	member	member	NOUN
ftr-321	396	51	state	state	NOUN
ftr-321	396	52	.	.	PUNCT
ftr-321	397	1	whether	whether	SCONJ
ftr-321	397	2	a	a	DET
ftr-321	397	3	permanent	permanent	ADJ
ftr-321	397	4	establishment	establishment	NOUN
ftr-321	397	5	exists	exist	VERB
ftr-321	397	6	again	again	ADV
ftr-321	397	7	depends	depend	VERB
ftr-321	397	8	on	on	ADP
ftr-321	397	9	the	the	DET
ftr-321	397	10	definition	definition	NOUN
ftr-321	397	11	set	set	VERB
ftr-321	397	12	forth	forth	ADP
ftr-321	397	13	in	in	ADP
ftr-321	397	14	article	article	NOUN
ftr-321	397	15	5	5	NUM
ftr-321	397	16	of	of	ADP
ftr-321	397	17	the	the	DET
ftr-321	397	18	proposal	proposal	NOUN
ftr-321	397	19	.	.	PUNCT
ftr-321	398	1	as	as	SCONJ
ftr-321	398	2	discussed	discuss	VERB
ftr-321	398	3	above	above	ADV
ftr-321	398	4	,	,	PUNCT
ftr-321	398	5	this	this	DET
ftr-321	398	6	definition	definition	NOUN
ftr-321	398	7	is	be	AUX
ftr-321	398	8	largely	largely	ADV
ftr-321	398	9	modeled	model	VERB
ftr-321	398	10	after	after	ADP
ftr-321	398	11	the	the	DET
ftr-321	398	12	oecd	oecd	PROPN
ftr-321	398	13	model	model	PROPN
ftr-321	398	14	convention	convention	PROPN
ftr-321	398	15	.	.	PUNCT
ftr-321	399	1	as	as	ADP
ftr-321	399	2	a	a	DET
ftr-321	399	3	consequence	consequence	NOUN
ftr-321	399	4	,	,	PUNCT
ftr-321	399	5	the	the	DET
ftr-321	399	6	question	question	NOUN
ftr-321	399	7	arises	arise	VERB
ftr-321	399	8	whether	whether	SCONJ
ftr-321	399	9	the	the	DET
ftr-321	399	10	numerous	numerous	ADJ
ftr-321	399	11	exemptions	exemption	NOUN
ftr-321	399	12	discussed	discuss	VERB
ftr-321	399	13	above	above	ADV
ftr-321	399	14	are	be	AUX
ftr-321	399	15	applicable	applicable	ADJ
ftr-321	399	16	to	to	PART
ftr-321	399	17	nonresident	nonresident	VERB
ftr-321	399	18	companies	company	NOUN
ftr-321	399	19	as	as	ADV
ftr-321	399	20	well	well	ADV
ftr-321	399	21	.	.	PUNCT
ftr-321	400	1	this	this	PRON
ftr-321	400	2	would	would	AUX
ftr-321	400	3	be	be	AUX
ftr-321	400	4	the	the	DET
ftr-321	400	5	case	case	NOUN
ftr-321	400	6	under	under	ADP
ftr-321	400	7	eu	eu	PROPN
ftr-321	400	8	law	law	NOUN
ftr-321	400	9	only	only	ADV
ftr-321	400	10	if	if	SCONJ
ftr-321	400	11	the	the	DET
ftr-321	400	12	freedom	freedom	NOUN
ftr-321	400	13	of	of	ADP
ftr-321	400	14	establishment	establishment	NOUN
ftr-321	400	15	applied	apply	VERB
ftr-321	400	16	.	.	PUNCT
ftr-321	401	1	besides	besides	SCONJ
ftr-321	401	2	situations	situation	NOUN
ftr-321	401	3	involving	involve	VERB
ftr-321	401	4	european	european	ADJ
ftr-321	401	5	economic	economic	ADJ
ftr-321	401	6	area	area	NOUN
ftr-321	401	7	(	(	PUNCT
ftr-321	401	8	―eea‖	―eea‖	NOUN
ftr-321	401	9	)	)	PUNCT
ftr-321	401	10	states	state	NOUN
ftr-321	401	11	,	,	PUNCT
ftr-321	401	12	this	this	PRON
ftr-321	401	13	could	could	AUX
ftr-321	401	14	only	only	ADV
ftr-321	401	15	refer	refer	VERB
ftr-321	401	16	to	to	ADP
ftr-321	401	17	situations	situation	NOUN
ftr-321	401	18	within	within	ADP
ftr-321	401	19	the	the	DET
ftr-321	401	20	european	european	PROPN
ftr-321	401	21	union	union	PROPN
ftr-321	401	22	.	.	PUNCT
ftr-321	402	1	arguably	arguably	ADV
ftr-321	402	2	,	,	PUNCT
ftr-321	402	3	the	the	DET
ftr-321	402	4	free	free	ADJ
ftr-321	402	5	movement	movement	NOUN
ftr-321	402	6	of	of	ADP
ftr-321	402	7	capital	capital	NOUN
ftr-321	402	8	will	will	AUX
ftr-321	402	9	not	not	PART
ftr-321	402	10	necessitate	necessitate	VERB
ftr-321	402	11	an	an	DET
ftr-321	402	12	extension	extension	NOUN
ftr-321	402	13	of	of	ADP
ftr-321	402	14	these	these	DET
ftr-321	402	15	exemptions	exemption	NOUN
ftr-321	402	16	to	to	ADP
ftr-321	402	17	permanent	permanent	ADJ
ftr-321	402	18	establishments	establishment	NOUN
ftr-321	402	19	in	in	ADP
ftr-321	402	20	relation	relation	NOUN
ftr-321	402	21	to	to	ADP
ftr-321	402	22	other	other	ADJ
ftr-321	402	23	third	third	ADJ
ftr-321	402	24	countries	country	NOUN
ftr-321	402	25	.	.	PUNCT
ftr-321	403	1	however	however	ADV
ftr-321	403	2	,	,	PUNCT
ftr-321	403	3	this	this	PRON
ftr-321	403	4	may	may	AUX
ftr-321	403	5	be	be	AUX
ftr-321	403	6	necessary	necessary	ADJ
ftr-321	403	7	since	since	SCONJ
ftr-321	403	8	dtcs	dtcs	NOUN
ftr-321	403	9	with	with	ADP
ftr-321	403	10	third	third	ADJ
ftr-321	403	11	countries	country	NOUN
ftr-321	403	12	contain	contain	VERB
ftr-321	403	13	provisions	provision	NOUN
ftr-321	403	14	that	that	PRON
ftr-321	403	15	prohibit	prohibit	VERB
ftr-321	403	16	discrimination	discrimination	NOUN
ftr-321	403	17	of	of	ADP
ftr-321	403	18	permanent	permanent	ADJ
ftr-321	403	19	establishments	establishment	NOUN
ftr-321	403	20	.	.	PUNCT
ftr-321	404	1	the	the	DET
ftr-321	404	2	wording	wording	NOUN
ftr-321	404	3	of	of	ADP
ftr-321	404	4	the	the	DET
ftr-321	404	5	relevant	relevant	ADJ
ftr-321	404	6	exemptions	exemption	NOUN
ftr-321	404	7	as	as	ADP
ftr-321	404	8	such	such	ADJ
ftr-321	404	9	is	be	AUX
ftr-321	404	10	regularly	regularly	ADV
ftr-321	404	11	not	not	PART
ftr-321	404	12	confined	confine	VERB
ftr-321	404	13	to	to	ADP
ftr-321	404	14	resident	resident	ADJ
ftr-321	404	15	companies	company	NOUN
ftr-321	404	16	.	.	PUNCT
ftr-321	405	1	article	article	NOUN
ftr-321	405	2	11	11	NUM
ftr-321	405	3	of	of	ADP
ftr-321	405	4	the	the	DET
ftr-321	405	5	proposal	proposal	NOUN
ftr-321	405	6	does	do	AUX
ftr-321	405	7	not	not	PART
ftr-321	405	8	contain	contain	VERB
ftr-321	405	9	such	such	DET
ftr-321	405	10	a	a	DET
ftr-321	405	11	restriction	restriction	NOUN
ftr-321	405	12	at	at	ADV
ftr-321	405	13	all	all	ADV
ftr-321	405	14	.	.	PUNCT
ftr-321	406	1	that	that	DET
ftr-321	406	2	provision	provision	NOUN
ftr-321	406	3	generally	generally	ADV
ftr-321	406	4	exempts	exempt	VERB
ftr-321	406	5	from	from	ADP
ftr-321	406	6	corporate	corporate	ADJ
ftr-321	406	7	tax	tax	NOUN
ftr-321	406	8	the	the	DET
ftr-321	406	9	proceeds	proceed	NOUN
ftr-321	406	10	mentioned	mention	VERB
ftr-321	406	11	therein	therein	ADV
ftr-321	406	12	without	without	ADP
ftr-321	406	13	distinguishing	distinguish	VERB
ftr-321	406	14	as	as	ADP
ftr-321	406	15	to	to	ADP
ftr-321	406	16	whether	whether	SCONJ
ftr-321	406	17	these	these	PRON
ftr-321	406	18	are	be	AUX
ftr-321	406	19	earned	earn	VERB
ftr-321	406	20	by	by	ADP
ftr-321	406	21	an	an	DET
ftr-321	406	22	eu	eu	PROPN
ftr-321	406	23	resident	resident	NOUN
ftr-321	406	24	or	or	CCONJ
ftr-321	406	25	non	non	ADJ
ftr-321	406	26	-	-	ADJ
ftr-321	406	27	eu	eu	ADJ
ftr-321	406	28	resident	resident	NOUN
ftr-321	406	29	.	.	PUNCT
ftr-321	407	1	accordingly	accordingly	ADV
ftr-321	407	2	,	,	PUNCT
ftr-321	407	3	the	the	DET
ftr-321	407	4	exemptions	exemption	NOUN
ftr-321	407	5	laid	lay	VERB
ftr-321	407	6	down	down	ADP
ftr-321	407	7	in	in	ADP
ftr-321	407	8	article	article	NOUN
ftr-321	407	9	11(c	11(c	NUM
ftr-321	407	10	)	)	PUNCT
ftr-321	407	11	,	,	PUNCT
ftr-321	407	12	(	(	PUNCT
ftr-321	407	13	d	d	X
ftr-321	407	14	)	)	PUNCT
ftr-321	407	15	and	and	CCONJ
ftr-321	407	16	(	(	PUNCT
ftr-321	407	17	e	e	NOUN
ftr-321	407	18	)	)	PUNCT
ftr-321	407	19	are	be	AUX
ftr-321	407	20	applicable	applicable	ADJ
ftr-321	407	21	as	as	ADV
ftr-321	407	22	well	well	ADV
ftr-321	407	23	.	.	PUNCT
ftr-321	408	1	consequently	consequently	ADV
ftr-321	408	2	,	,	PUNCT
ftr-321	408	3	if	if	SCONJ
ftr-321	408	4	the	the	DET
ftr-321	408	5	dividends	dividend	NOUN
ftr-321	408	6	are	be	AUX
ftr-321	408	7	attributed	attribute	VERB
ftr-321	408	8	to	to	ADP
ftr-321	408	9	the	the	DET
ftr-321	408	10	permanent	permanent	ADJ
ftr-321	408	11	establishment	establishment	NOUN
ftr-321	408	12	,	,	PUNCT
ftr-321	408	13	profit	profit	NOUN
ftr-321	408	14	distributions	distribution	NOUN
ftr-321	408	15	are	be	AUX
ftr-321	408	16	also	also	ADV
ftr-321	408	17	exempt	exempt	ADJ
ftr-321	408	18	at	at	ADP
ftr-321	408	19	the	the	DET
ftr-321	408	20	level	level	NOUN
ftr-321	408	21	of	of	ADP
ftr-321	408	22	the	the	DET
ftr-321	408	23	permanent	permanent	ADJ
ftr-321	408	24	establishment	establishment	NOUN
ftr-321	408	25	.	.	PUNCT
ftr-321	409	1	the	the	DET
ftr-321	409	2	same	same	ADJ
ftr-321	409	3	applies	apply	VERB
ftr-321	409	4	to	to	PART
ftr-321	409	5	proceeds	proceed	NOUN
ftr-321	409	6	from	from	ADP
ftr-321	409	7	a	a	DET
ftr-321	409	8	disposal	disposal	NOUN
ftr-321	409	9	of	of	ADP
ftr-321	409	10	shares	share	NOUN
ftr-321	409	11	that	that	PRON
ftr-321	409	12	are	be	AUX
ftr-321	409	13	part	part	NOUN
ftr-321	409	14	of	of	ADP
ftr-321	409	15	the	the	DET
ftr-321	409	16	business	business	NOUN
ftr-321	409	17	assets	asset	NOUN
ftr-321	409	18	of	of	ADP
ftr-321	409	19	that	that	DET
ftr-321	409	20	permanent	permanent	ADJ
ftr-321	409	21	establishment	establishment	NOUN
ftr-321	409	22	.	.	PUNCT
ftr-321	410	1	based	base	VERB
ftr-321	410	2	on	on	ADP
ftr-321	410	3	the	the	DET
ftr-321	410	4	proposal	proposal	NOUN
ftr-321	410	5	of	of	ADP
ftr-321	410	6	the	the	DET
ftr-321	410	7	danish	danish	ADJ
ftr-321	410	8	presidency	presidency	NOUN
ftr-321	410	9	,	,	PUNCT
ftr-321	410	10	however	however	ADV
ftr-321	410	11	,	,	PUNCT
ftr-321	410	12	one	one	PRON
ftr-321	410	13	would	would	AUX
ftr-321	410	14	have	have	VERB
ftr-321	410	15	to	to	PART
ftr-321	410	16	keep	keep	VERB
ftr-321	410	17	the	the	DET
ftr-321	410	18	added	add	VERB
ftr-321	410	19	restrictions	restriction	NOUN
ftr-321	410	20	in	in	ADP
ftr-321	410	21	mind	mind	NOUN
ftr-321	410	22	,	,	PUNCT
ftr-321	410	23	especially	especially	ADV
ftr-321	410	24	the	the	DET
ftr-321	410	25	required	required	ADJ
ftr-321	410	26	minimum	minimum	NOUN
ftr-321	410	27	holding	holding	NOUN
ftr-321	410	28	of	of	ADP
ftr-321	410	29	10	10	NUM
ftr-321	410	30	percent	percent	NOUN
ftr-321	410	31	.	.	PUNCT
ftr-321	411	1	the	the	DET
ftr-321	411	2	exemption	exemption	NOUN
ftr-321	411	3	of	of	ADP
ftr-321	411	4	a	a	DET
ftr-321	411	5	permanent	permanent	ADJ
ftr-321	411	6	establishment	establishment	NOUN
ftr-321	411	7	’s	’s	PART
ftr-321	411	8	income	income	NOUN
ftr-321	411	9	in	in	ADP
ftr-321	411	10	a	a	DET
ftr-321	411	11	third	third	ADJ
ftr-321	411	12	country	country	NOUN
ftr-321	411	13	could	could	AUX
ftr-321	411	14	be	be	AUX
ftr-321	411	15	relevant	relevant	ADJ
ftr-321	411	16	as	as	ADV
ftr-321	411	17	well	well	ADV
ftr-321	411	18	.	.	PUNCT
ftr-321	412	1	for	for	ADP
ftr-321	412	2	example	example	NOUN
ftr-321	412	3	,	,	PUNCT
ftr-321	412	4	if	if	SCONJ
ftr-321	412	5	a	a	DET
ftr-321	412	6	construction	construction	NOUN
ftr-321	412	7	company	company	NOUN
ftr-321	412	8	2012	2012	NUM
ftr-321	412	9	]	]	PUNCT
ftr-321	412	10	eu	eu	NOUN
ftr-321	412	11	ccctb	ccctb	NOUN
ftr-321	412	12	proposal	proposal	NOUN
ftr-321	412	13	325	325	NUM
ftr-321	412	14	resident	resident	NOUN
ftr-321	412	15	in	in	ADP
ftr-321	412	16	a	a	DET
ftr-321	412	17	third	third	ADJ
ftr-321	412	18	country	country	NOUN
ftr-321	412	19	has	have	VERB
ftr-321	412	20	a	a	DET
ftr-321	412	21	permanent	permanent	ADJ
ftr-321	412	22	establishment	establishment	NOUN
ftr-321	412	23	in	in	ADP
ftr-321	412	24	an	an	DET
ftr-321	412	25	eu	eu	PROPN
ftr-321	412	26	state	state	NOUN
ftr-321	412	27	and	and	CCONJ
ftr-321	412	28	carries	carry	VERB
ftr-321	412	29	out	out	ADP
ftr-321	412	30	from	from	ADP
ftr-321	412	31	that	that	DET
ftr-321	412	32	state	state	NOUN
ftr-321	412	33	a	a	DET
ftr-321	412	34	building	building	NOUN
ftr-321	412	35	site	site	NOUN
ftr-321	412	36	in	in	ADP
ftr-321	412	37	a	a	DET
ftr-321	412	38	third	third	ADJ
ftr-321	412	39	country	country	NOUN
ftr-321	412	40	,	,	PUNCT
ftr-321	412	41	that	that	PRON
ftr-321	412	42	building	building	NOUN
ftr-321	412	43	site	site	NOUN
ftr-321	412	44	qualifies	qualify	VERB
ftr-321	412	45	as	as	ADP
ftr-321	412	46	a	a	DET
ftr-321	412	47	permanent	permanent	ADJ
ftr-321	412	48	establishment	establishment	NOUN
ftr-321	412	49	pursuant	pursuant	ADJ
ftr-321	412	50	to	to	ADP
ftr-321	412	51	article	article	NOUN
ftr-321	412	52	5	5	NUM
ftr-321	412	53	of	of	ADP
ftr-321	412	54	the	the	DET
ftr-321	412	55	proposal	proposal	NOUN
ftr-321	412	56	if	if	SCONJ
ftr-321	412	57	it	it	PRON
ftr-321	412	58	lasts	last	VERB
ftr-321	412	59	longer	long	ADJ
ftr-321	412	60	than	than	ADP
ftr-321	412	61	twelve	twelve	NUM
ftr-321	412	62	months	month	NOUN
ftr-321	412	63	.	.	PUNCT
ftr-321	413	1	if	if	SCONJ
ftr-321	413	2	that	that	PRON
ftr-321	413	3	is	be	AUX
ftr-321	413	4	the	the	DET
ftr-321	413	5	case	case	NOUN
ftr-321	413	6	,	,	PUNCT
ftr-321	413	7	the	the	DET
ftr-321	413	8	building	building	NOUN
ftr-321	413	9	site	site	NOUN
ftr-321	413	10	profits	profit	NOUN
ftr-321	413	11	can	can	AUX
ftr-321	413	12	not	not	PART
ftr-321	413	13	be	be	AUX
ftr-321	413	14	taxed	tax	VERB
ftr-321	413	15	at	at	ADP
ftr-321	413	16	the	the	DET
ftr-321	413	17	level	level	NOUN
ftr-321	413	18	of	of	ADP
ftr-321	413	19	the	the	DET
ftr-321	413	20	permanent	permanent	ADJ
ftr-321	413	21	establishment	establishment	NOUN
ftr-321	413	22	in	in	ADP
ftr-321	413	23	the	the	DET
ftr-321	413	24	eu	eu	PROPN
ftr-321	413	25	member	member	NOUN
ftr-321	413	26	state	state	NOUN
ftr-321	413	27	.	.	PUNCT
ftr-321	414	1	44	44	NUM
ftr-321	414	2	although	although	SCONJ
ftr-321	414	3	one	one	PRON
ftr-321	414	4	could	could	AUX
ftr-321	414	5	argue	argue	VERB
ftr-321	414	6	that	that	SCONJ
ftr-321	414	7	it	it	PRON
ftr-321	414	8	is	be	AUX
ftr-321	414	9	not	not	PART
ftr-321	414	10	a	a	DET
ftr-321	414	11	permanent	permanent	ADJ
ftr-321	414	12	establishment	establishment	NOUN
ftr-321	414	13	of	of	ADP
ftr-321	414	14	a	a	DET
ftr-321	414	15	taxpayer	taxpayer	NOUN
ftr-321	414	16	,	,	PUNCT
ftr-321	414	17	which	which	PRON
ftr-321	414	18	is	be	AUX
ftr-321	414	19	located	locate	VERB
ftr-321	414	20	in	in	ADP
ftr-321	414	21	a	a	DET
ftr-321	414	22	state	state	NOUN
ftr-321	414	23	other	other	ADJ
ftr-321	414	24	than	than	ADP
ftr-321	414	25	the	the	DET
ftr-321	414	26	state	state	NOUN
ftr-321	414	27	in	in	ADP
ftr-321	414	28	which	which	PRON
ftr-321	414	29	the	the	DET
ftr-321	414	30	taxpayer	taxpayer	NOUN
ftr-321	414	31	’s	’s	PART
ftr-321	414	32	central	central	ADJ
ftr-321	414	33	management	management	NOUN
ftr-321	414	34	and	and	CCONJ
ftr-321	414	35	control	control	NOUN
ftr-321	414	36	is	be	AUX
ftr-321	414	37	located	locate	VERB
ftr-321	414	38	,	,	PUNCT
ftr-321	414	39	we	we	PRON
ftr-321	414	40	should	should	AUX
ftr-321	414	41	nevertheless	nevertheless	ADV
ftr-321	414	42	not	not	PART
ftr-321	414	43	overemphasize	overemphasize	VERB
ftr-321	414	44	that	that	DET
ftr-321	414	45	inadequacy	inadequacy	NOUN
ftr-321	414	46	of	of	ADP
ftr-321	414	47	article	article	NOUN
ftr-321	414	48	5	5	NUM
ftr-321	414	49	of	of	ADP
ftr-321	414	50	the	the	DET
ftr-321	414	51	proposal	proposal	NOUN
ftr-321	414	52	.	.	PUNCT
ftr-321	415	1	otherwise	otherwise	ADV
ftr-321	415	2	,	,	PUNCT
ftr-321	415	3	the	the	DET
ftr-321	415	4	results	result	NOUN
ftr-321	415	5	would	would	AUX
ftr-321	415	6	be	be	AUX
ftr-321	415	7	different	different	ADJ
ftr-321	415	8	if	if	SCONJ
ftr-321	415	9	the	the	DET
ftr-321	415	10	state	state	NOUN
ftr-321	415	11	of	of	ADP
ftr-321	415	12	residence	residence	NOUN
ftr-321	415	13	of	of	ADP
ftr-321	415	14	the	the	DET
ftr-321	415	15	company	company	NOUN
ftr-321	415	16	is	be	AUX
ftr-321	415	17	a	a	DET
ftr-321	415	18	third	third	ADJ
ftr-321	415	19	country	country	NOUN
ftr-321	415	20	other	other	ADJ
ftr-321	415	21	than	than	ADP
ftr-321	415	22	the	the	DET
ftr-321	415	23	country	country	NOUN
ftr-321	415	24	in	in	ADP
ftr-321	415	25	which	which	PRON
ftr-321	415	26	the	the	DET
ftr-321	415	27	building	building	NOUN
ftr-321	415	28	site	site	NOUN
ftr-321	415	29	is	be	AUX
ftr-321	415	30	carried	carry	VERB
ftr-321	415	31	out	out	ADP
ftr-321	415	32	.	.	PUNCT
ftr-321	416	1	it	it	PRON
ftr-321	416	2	would	would	AUX
ftr-321	416	3	be	be	AUX
ftr-321	416	4	inappropriate	inappropriate	ADJ
ftr-321	416	5	to	to	PART
ftr-321	416	6	arrive	arrive	VERB
ftr-321	416	7	at	at	ADP
ftr-321	416	8	different	different	ADJ
ftr-321	416	9	results	result	NOUN
ftr-321	416	10	here	here	ADV
ftr-321	416	11	.	.	PUNCT
ftr-321	417	1	the	the	DET
ftr-321	417	2	version	version	NOUN
ftr-321	417	3	of	of	ADP
ftr-321	417	4	the	the	DET
ftr-321	417	5	definition	definition	NOUN
ftr-321	417	6	of	of	ADP
ftr-321	417	7	a	a	DET
ftr-321	417	8	permanent	permanent	ADJ
ftr-321	417	9	establishment	establishment	NOUN
ftr-321	417	10	which	which	PRON
ftr-321	417	11	was	be	AUX
ftr-321	417	12	proposed	propose	VERB
ftr-321	417	13	by	by	ADP
ftr-321	417	14	the	the	DET
ftr-321	417	15	danish	danish	ADJ
ftr-321	417	16	presidency	presidency	NOUN
ftr-321	417	17	would	would	AUX
ftr-321	417	18	lead	lead	VERB
ftr-321	417	19	to	to	ADP
ftr-321	417	20	similar	similar	ADJ
ftr-321	417	21	issues	issue	NOUN
ftr-321	417	22	.	.	PUNCT
ftr-321	418	1	according	accord	VERB
ftr-321	418	2	to	to	ADP
ftr-321	418	3	this	this	DET
ftr-321	418	4	version	version	NOUN
ftr-321	418	5	,	,	PUNCT
ftr-321	418	6	the	the	DET
ftr-321	418	7	word	word	NOUN
ftr-321	418	8	order	order	NOUN
ftr-321	418	9	―in	―in	NUM
ftr-321	418	10	which	which	PRON
ftr-321	418	11	its	its	PRON
ftr-321	418	12	central	central	ADJ
ftr-321	418	13	management	management	NOUN
ftr-321	418	14	and	and	CCONJ
ftr-321	418	15	control	control	NOUN
ftr-321	418	16	is	be	AUX
ftr-321	418	17	located‖	located‖	ADJ
ftr-321	418	18	shall	shall	AUX
ftr-321	418	19	be	be	AUX
ftr-321	418	20	replaced	replace	VERB
ftr-321	418	21	by	by	ADP
ftr-321	418	22	―in	―in	NUM
ftr-321	418	23	which	which	PRON
ftr-321	418	24	it	it	PRON
ftr-321	418	25	is	be	AUX
ftr-321	418	26	resident	resident	ADJ
ftr-321	418	27	for	for	ADP
ftr-321	418	28	tax	tax	NOUN
ftr-321	418	29	purposes.‖	purposes.‖	NOUN
ftr-321	418	30	45	45	NUM
ftr-321	418	31	this	this	DET
ftr-321	418	32	wording	wording	NOUN
ftr-321	418	33	would	would	AUX
ftr-321	418	34	not	not	PART
ftr-321	418	35	include	include	VERB
ftr-321	418	36	cases	case	NOUN
ftr-321	418	37	in	in	ADP
ftr-321	418	38	which	which	PRON
ftr-321	418	39	the	the	DET
ftr-321	418	40	state	state	NOUN
ftr-321	418	41	of	of	ADP
ftr-321	418	42	residence	residence	NOUN
ftr-321	418	43	and	and	CCONJ
ftr-321	418	44	the	the	DET
ftr-321	418	45	pe	pe	PROPN
ftr-321	418	46	state	state	NOUN
ftr-321	418	47	are	be	AUX
ftr-321	418	48	identical	identical	ADJ
ftr-321	418	49	.	.	PUNCT
ftr-321	419	1	this	this	DET
ftr-321	419	2	result	result	NOUN
ftr-321	419	3	is	be	AUX
ftr-321	419	4	obviously	obviously	ADV
ftr-321	419	5	dubious	dubious	ADJ
ftr-321	419	6	.	.	PUNCT
ftr-321	420	1	another	another	DET
ftr-321	420	2	question	question	NOUN
ftr-321	420	3	is	be	AUX
ftr-321	420	4	whether	whether	SCONJ
ftr-321	420	5	the	the	DET
ftr-321	420	6	exemption	exemption	NOUN
ftr-321	420	7	with	with	ADP
ftr-321	420	8	progression	progression	NOUN
ftr-321	420	9	referred	refer	VERB
ftr-321	420	10	to	to	ADP
ftr-321	420	11	in	in	ADP
ftr-321	420	12	article	article	NOUN
ftr-321	420	13	72	72	NUM
ftr-321	420	14	of	of	ADP
ftr-321	420	15	the	the	DET
ftr-321	420	16	ccctb	ccctb	NOUN
ftr-321	420	17	proposal	proposal	NOUN
ftr-321	420	18	would	would	AUX
ftr-321	420	19	be	be	AUX
ftr-321	420	20	applicable	applicable	ADJ
ftr-321	420	21	in	in	ADP
ftr-321	420	22	these	these	DET
ftr-321	420	23	and	and	CCONJ
ftr-321	420	24	other	other	ADJ
ftr-321	420	25	situations	situation	NOUN
ftr-321	420	26	.	.	PUNCT
ftr-321	421	1	again	again	ADV
ftr-321	421	2	,	,	PUNCT
ftr-321	421	3	that	that	DET
ftr-321	421	4	provision	provision	NOUN
ftr-321	421	5	certainly	certainly	ADV
ftr-321	421	6	does	do	AUX
ftr-321	421	7	not	not	PART
ftr-321	421	8	specifically	specifically	ADV
ftr-321	421	9	refer	refer	VERB
ftr-321	421	10	to	to	ADP
ftr-321	421	11	eu	eu	PROPN
ftr-321	421	12	resident	resident	NOUN
ftr-321	421	13	taxpayers	taxpayer	NOUN
ftr-321	421	14	.	.	PUNCT
ftr-321	422	1	hence	hence	ADV
ftr-321	422	2	,	,	PUNCT
ftr-321	422	3	there	there	PRON
ftr-321	422	4	is	be	VERB
ftr-321	422	5	no	no	DET
ftr-321	422	6	obstacle	obstacle	NOUN
ftr-321	422	7	to	to	ADP
ftr-321	422	8	applying	apply	VERB
ftr-321	422	9	the	the	DET
ftr-321	422	10	exemption	exemption	NOUN
ftr-321	422	11	with	with	ADP
ftr-321	422	12	progression	progression	NOUN
ftr-321	422	13	clause	clause	NOUN
ftr-321	422	14	here	here	ADV
ftr-321	422	15	as	as	ADV
ftr-321	422	16	well	well	ADV
ftr-321	422	17	.	.	PUNCT
ftr-321	423	1	for	for	ADP
ftr-321	423	2	systematic	systematic	ADJ
ftr-321	423	3	reasons	reason	NOUN
ftr-321	423	4	,	,	PUNCT
ftr-321	423	5	there	there	PRON
ftr-321	423	6	are	be	VERB
ftr-321	423	7	frequent	frequent	ADJ
ftr-321	423	8	calls	call	NOUN
ftr-321	423	9	also	also	ADV
ftr-321	423	10	in	in	ADP
ftr-321	423	11	the	the	DET
ftr-321	423	12	field	field	NOUN
ftr-321	423	13	of	of	ADP
ftr-321	423	14	national	national	ADJ
ftr-321	423	15	tax	tax	NOUN
ftr-321	423	16	systems	system	NOUN
ftr-321	423	17	for	for	ADP
ftr-321	423	18	an	an	DET
ftr-321	423	19	application	application	NOUN
ftr-321	423	20	of	of	ADP
ftr-321	423	21	the	the	DET
ftr-321	423	22	exemption	exemption	NOUN
ftr-321	423	23	with	with	ADP
ftr-321	423	24	progression	progression	NOUN
ftr-321	423	25	also	also	ADV
ftr-321	423	26	in	in	ADP
ftr-321	423	27	the	the	DET
ftr-321	423	28	state	state	NOUN
ftr-321	423	29	of	of	ADP
ftr-321	423	30	limited	limited	ADJ
ftr-321	423	31	tax	tax	NOUN
ftr-321	423	32	liability	liability	NOUN
ftr-321	423	33	to	to	PART
ftr-321	423	34	avoid	avoid	VERB
ftr-321	423	35	inappropriate	inappropriate	ADJ
ftr-321	423	36	preferred	preferred	ADJ
ftr-321	423	37	treatment	treatment	NOUN
ftr-321	423	38	as	as	ADP
ftr-321	423	39	a	a	DET
ftr-321	423	40	result	result	NOUN
ftr-321	423	41	of	of	ADP
ftr-321	423	42	the	the	DET
ftr-321	423	43	exemption	exemption	NOUN
ftr-321	423	44	method	method	NOUN
ftr-321	423	45	.	.	PUNCT
ftr-321	424	1	46	46	NUM
ftr-321	424	2	against	against	ADP
ftr-321	424	3	this	this	DET
ftr-321	424	4	backdrop	backdrop	NOUN
ftr-321	424	5	,	,	PUNCT
ftr-321	424	6	nothing	nothing	PRON
ftr-321	424	7	speaks	speak	VERB
ftr-321	424	8	against	against	ADP
ftr-321	424	9	applying	apply	VERB
ftr-321	424	10	article	article	NOUN
ftr-321	424	11	72	72	NUM
ftr-321	424	12	in	in	ADP
ftr-321	424	13	this	this	DET
ftr-321	424	14	situation	situation	NOUN
ftr-321	424	15	.	.	PUNCT
ftr-321	425	1	44	44	NUM
ftr-321	425	2	.	.	PUNCT
ftr-321	426	1	on	on	ADP
ftr-321	426	2	the	the	DET
ftr-321	426	3	dtc	dtc	NOUN
ftr-321	426	4	problems	problem	NOUN
ftr-321	426	5	of	of	ADP
ftr-321	426	6	―sub	―sub	PROPN
ftr-321	426	7	permanent	permanent	ADJ
ftr-321	426	8	establishment,‖	establishment,‖	PROPN
ftr-321	426	9	see	see	VERB
ftr-321	426	10	klaus	klaus	PROPN
ftr-321	426	11	d.	d.	PROPN
ftr-321	426	12	buciek	buciek	PROPN
ftr-321	426	13	,	,	PUNCT
ftr-321	426	14	―unterbetriebsstätte‖	―unterbetriebsstätte‖	PROPN
ftr-321	426	15	und	und	NOUN
ftr-321	426	16	außensteuerrecht	außensteuerrecht	NOUN
ftr-321	426	17	,	,	PUNCT
ftr-321	426	18	in	in	ADP
ftr-321	426	19	unternehmen	unternehmen	PROPN
ftr-321	426	20	,	,	PUNCT
ftr-321	426	21	steuern	steuern	NOUN
ftr-321	426	22	—	—	PUNCT
ftr-321	426	23	festschrift	festschrift	NOUN
ftr-321	426	24	flick	flick	NOUN
ftr-321	426	25	647	647	NUM
ftr-321	426	26	(	(	PUNCT
ftr-321	426	27	klein	klein	PROPN
ftr-321	426	28	,	,	PUNCT
ftr-321	426	29	stihl	stihl	NOUN
ftr-321	426	30	,	,	PUNCT
ftr-321	426	31	wassermeyer	wassermeyer	NOUN
ftr-321	426	32	,	,	PUNCT
ftr-321	426	33	piltz	piltz	PROPN
ftr-321	426	34	&	&	CCONJ
ftr-321	426	35	schaumburg	schaumburg	PROPN
ftr-321	426	36	eds	eds	PROPN
ftr-321	426	37	.	.	PROPN
ftr-321	426	38	,	,	PUNCT
ftr-321	426	39	1997	1997	NUM
ftr-321	426	40	)	)	PUNCT
ftr-321	426	41	;	;	PUNCT
ftr-321	426	42	gassner	gassner	NOUN
ftr-321	426	43	&	&	CCONJ
ftr-321	426	44	hofbauer	hofbauer	PROPN
ftr-321	426	45	,	,	PUNCT
ftr-321	426	46	die	die	VERB
ftr-321	426	47	unterbetriebstätte	unterbetriebstätte	PROPN
ftr-321	426	48	,	,	PUNCT
ftr-321	426	49	in	in	ADP
ftr-321	426	50	gassner	gassner	PROPN
ftr-321	426	51	/	/	SYM
ftr-321	426	52	lang	lang	PROPN
ftr-321	426	53	/	/	SYM
ftr-321	426	54	lechner	lechner	PROPN
ftr-321	426	55	/	/	SYM
ftr-321	426	56	schuch	schuch	ADJ
ftr-321	426	57	/	/	SYM
ftr-321	426	58	staringer	staringer	NOUN
ftr-321	426	59	(	(	PUNCT
ftr-321	426	60	eds	ed	NOUN
ftr-321	426	61	)	)	PUNCT
ftr-321	426	62	,	,	PUNCT
ftr-321	426	63	die	die	VERB
ftr-321	426	64	beschränkte	beschränkte	VERB
ftr-321	426	65	steuerpflicht	steuerpflicht	PROPN
ftr-321	427	1	i	i	PRON
ftr-321	427	2	m	m	VERB
ftr-321	427	3	einkommen	einkomman	NOUN
ftr-321	427	4	—	—	PUNCT
ftr-321	427	5	und	und	NOUN
ftr-321	427	6	körperschaftsteuerrecht	körperschaftsteuerrecht	NOUN
ftr-321	427	7	83	83	NUM
ftr-321	427	8	,	,	PUNCT
ftr-321	427	9	85	85	NUM
ftr-321	427	10	et	et	NOUN
ftr-321	427	11	seq	seq	PROPN
ftr-321	427	12	.	.	PUNCT
ftr-321	428	1	(	(	PUNCT
ftr-321	428	2	wolfgang	wolfgang	PROPN
ftr-321	428	3	gassner	gassner	PROPN
ftr-321	428	4	,	,	PUNCT
ftr-321	428	5	michael	michael	PROPN
ftr-321	428	6	lang	lang	PROPN
ftr-321	428	7	,	,	PUNCT
ftr-321	428	8	eduard	eduard	PROPN
ftr-321	428	9	lechner	lechner	PROPN
ftr-321	428	10	,	,	PUNCT
ftr-321	428	11	josef	josef	PROPN
ftr-321	428	12	schuch	schuch	PROPN
ftr-321	428	13	&	&	CCONJ
ftr-321	428	14	claus	claus	PROPN
ftr-321	428	15	staringer	staringer	PROPN
ftr-321	428	16	eds	eds	PROPN
ftr-321	428	17	.	.	PROPN
ftr-321	428	18	,	,	PUNCT
ftr-321	428	19	2004	2004	NUM
ftr-321	428	20	)	)	PUNCT
ftr-321	428	21	;	;	PUNCT
ftr-321	428	22	lang	lang	PROPN
ftr-321	428	23	,	,	PUNCT
ftr-321	428	24	die	die	VERB
ftr-321	428	25	unterbetriebstätte	unterbetriebstätte	PROPN
ftr-321	428	26	i	i	PROPN
ftr-321	428	27	m	m	VERB
ftr-321	428	28	abkommensrecht	abkommensrecht	NOUN
ftr-321	428	29	,	,	PUNCT
ftr-321	428	30	in	in	ADP
ftr-321	428	31	körperschaftsteuer	körperschaftsteuer	PROPN
ftr-321	428	32	,	,	PUNCT
ftr-321	428	33	internationales	internationale	NOUN
ftr-321	428	34	steuerrecht	steuerrecht	NOUN
ftr-321	428	35	,	,	PUNCT
ftr-321	428	36	doppelbesteuerung	doppelbesteuerung	NOUN
ftr-321	428	37	—	—	PUNCT
ftr-321	428	38	festschrift	festschrift	NOUN
ftr-321	428	39	wassermeyer	wassermeyer	NOUN
ftr-321	428	40	709	709	NUM
ftr-321	428	41	,	,	PUNCT
ftr-321	428	42	715	715	NUM
ftr-321	428	43	et	et	NOUN
ftr-321	428	44	seq	seq	PROPN
ftr-321	428	45	.	.	PUNCT
ftr-321	429	1	(	(	PUNCT
ftr-321	429	2	rudolf	rudolf	NOUN
ftr-321	429	3	gock	gock	NOUN
ftr-321	429	4	,	,	PUNCT
ftr-321	429	5	dietmar	dietmar	PROPN
ftr-321	429	6	gosch	gosch	PROPN
ftr-321	429	7	&	&	CCONJ
ftr-321	429	8	michael	michael	PROPN
ftr-321	429	9	lang	lang	PROPN
ftr-321	429	10	eds	eds	PROPN
ftr-321	429	11	.	.	PROPN
ftr-321	429	12	,	,	PUNCT
ftr-321	429	13	2005	2005	NUM
ftr-321	429	14	)	)	PUNCT
ftr-321	429	15	.	.	PUNCT
ftr-321	430	1	45	45	NUM
ftr-321	430	2	.	.	PUNCT
ftr-321	431	1	see	see	VERB
ftr-321	431	2	supra	supra	PROPN
ftr-321	431	3	note	note	PROPN
ftr-321	431	4	29	29	NUM
ftr-321	431	5	.	.	PUNCT
ftr-321	432	1	46	46	NUM
ftr-321	432	2	.	.	PUNCT
ftr-321	433	1	peter	peter	PROPN
ftr-321	433	2	haunold	haunold	PROPN
ftr-321	433	3	,	,	PUNCT
ftr-321	433	4	michael	michael	PROPN
ftr-321	433	5	tumpel	tumpel	PROPN
ftr-321	433	6	&	&	CCONJ
ftr-321	433	7	christian	christian	PROPN
ftr-321	433	8	widhalm	widhalm	PROPN
ftr-321	433	9	,	,	PUNCT
ftr-321	433	10	eugh	eugh	NOUN
ftr-321	433	11	:	:	PUNCT
ftr-321	433	12	negativer	negativer	NOUN
ftr-321	433	13	progressionsvorbehalt	progressionsvorbehalt	NOUN
ftr-321	433	14	bei	bei	VERB
ftr-321	433	15	beschränkter	beschränkter	ADJ
ftr-321	433	16	steuerpflicht	steuerpflicht	NOUN
ftr-321	433	17	geboten	geboten	NOUN
ftr-321	433	18	,	,	PUNCT
ftr-321	433	19	17	17	NUM
ftr-321	433	20	swi	swi	NUM
ftr-321	433	21	486	486	NUM
ftr-321	433	22	(	(	PUNCT
ftr-321	433	23	2007	2007	NUM
ftr-321	433	24	)	)	PUNCT
ftr-321	433	25	;	;	PUNCT
ftr-321	433	26	e.	e.	PROPN
ftr-321	433	27	marschner	marschner	PROPN
ftr-321	433	28	,	,	PUNCT
ftr-321	433	29	die	die	VERB
ftr-321	433	30	steuerpflicht	steuerpflicht	NOUN
ftr-321	433	31	nach	nach	PROPN
ftr-321	433	32	§	§	PROPN
ftr-321	433	33	1	1	NUM
ftr-321	433	34	abs	ab	NOUN
ftr-321	433	35	.	.	PUNCT
ftr-321	434	1	4	4	NUM
ftr-321	434	2	estg	estg	PROPN
ftr-321	434	3	und	und	VERB
ftr-321	434	4	das	das	PROPN
ftr-321	434	5	gemeinschaftsrecht	gemeinschaftsrecht	NOUN
ftr-321	434	6	,	,	PUNCT
ftr-321	434	7	82	82	NUM
ftr-321	434	8	swk	swk	PROPN
ftr-321	434	9	s-692–94	s-692–94	NOUN
ftr-321	434	10	(	(	PUNCT
ftr-321	434	11	2007	2007	NUM
ftr-321	434	12	)	)	PUNCT
ftr-321	434	13	.	.	PUNCT
ftr-321	435	1	http://www.lindeonline.at/xaver/start.xav?sid=wu45wien364ph8ds0heiiv329895693175&startbk=lexikon-st&bk=lexikon-st&start=%2f%2f*%5b%40attr_mid%3d'progressionsvorbehalt'%5d&anchor=el#xavertitleanchore	http://www.lindeonline.at/xaver/start.xav?sid=wu45wien364ph8ds0heiiv329895693175&startbk=lexikon-st&bk=lexikon-st&start=%2f%2f*%5b%40attr_mid%3d'progressionsvorbehalt'%5d&anchor=el#xavertitleanchore	PROPN
ftr-321	435	2	326	326	NUM
ftr-321	435	3	florida	florida	PROPN
ftr-321	435	4	tax	tax	NOUN
ftr-321	435	5	review	review	NOUN
ftr-321	436	1	[	[	X
ftr-321	436	2	vol	vol	NOUN
ftr-321	436	3	.	.	PUNCT
ftr-321	437	1	13:6	13:6	NUM
ftr-321	437	2	iii	iii	PROPN
ftr-321	437	3	.	.	PROPN
ftr-321	437	4	derogation	derogation	NOUN
ftr-321	437	5	to	to	ADP
ftr-321	437	6	the	the	DET
ftr-321	437	7	principle	principle	NOUN
ftr-321	437	8	of	of	ADP
ftr-321	437	9	territoriality	territoriality	NOUN
ftr-321	437	10	a.	a.	NOUN
ftr-321	437	11	taxation	taxation	NOUN
ftr-321	437	12	of	of	ADP
ftr-321	437	13	interest	interest	NOUN
ftr-321	437	14	and	and	CCONJ
ftr-321	437	15	royalties	royalty	NOUN
ftr-321	437	16	the	the	DET
ftr-321	437	17	ccctb	ccctb	NOUN
ftr-321	437	18	concept	concept	NOUN
ftr-321	437	19	is	be	AUX
ftr-321	437	20	characterized	characterize	VERB
ftr-321	437	21	by	by	ADP
ftr-321	437	22	the	the	DET
ftr-321	437	23	principle	principle	NOUN
ftr-321	437	24	of	of	ADP
ftr-321	437	25	territoriality	territoriality	NOUN
ftr-321	437	26	.	.	PUNCT
ftr-321	438	1	initially	initially	ADV
ftr-321	438	2	,	,	PUNCT
ftr-321	438	3	the	the	DET
ftr-321	438	4	authors	author	NOUN
ftr-321	438	5	of	of	ADP
ftr-321	438	6	the	the	DET
ftr-321	438	7	proposal	proposal	NOUN
ftr-321	438	8	have	have	AUX
ftr-321	438	9	assumed	assume	VERB
ftr-321	438	10	a	a	DET
ftr-321	438	11	comprehensive	comprehensive	ADJ
ftr-321	438	12	concept	concept	NOUN
ftr-321	438	13	of	of	ADP
ftr-321	438	14	income	income	NOUN
ftr-321	438	15	that	that	PRON
ftr-321	438	16	is	be	AUX
ftr-321	438	17	not	not	PART
ftr-321	438	18	confined	confine	VERB
ftr-321	438	19	to	to	ADP
ftr-321	438	20	eu	eu	PROPN
ftr-321	438	21	sources	source	NOUN
ftr-321	438	22	and	and	CCONJ
ftr-321	438	23	have	have	AUX
ftr-321	438	24	then	then	ADV
ftr-321	438	25	restricted	restrict	VERB
ftr-321	438	26	that	that	SCONJ
ftr-321	438	27	taxation	taxation	NOUN
ftr-321	438	28	of	of	ADP
ftr-321	438	29	worldwide	worldwide	ADJ
ftr-321	438	30	income	income	NOUN
ftr-321	438	31	through	through	ADP
ftr-321	438	32	the	the	DET
ftr-321	438	33	exemptions	exemption	NOUN
ftr-321	438	34	discussed	discuss	VERB
ftr-321	438	35	above	above	ADV
ftr-321	438	36	.	.	PUNCT
ftr-321	439	1	47	47	NUM
ftr-321	439	2	as	as	ADP
ftr-321	439	3	a	a	DET
ftr-321	439	4	consequence	consequence	NOUN
ftr-321	439	5	,	,	PUNCT
ftr-321	439	6	however	however	ADV
ftr-321	439	7	,	,	PUNCT
ftr-321	439	8	any	any	DET
ftr-321	439	9	income	income	NOUN
ftr-321	439	10	subject	subject	ADJ
ftr-321	439	11	to	to	ADP
ftr-321	439	12	that	that	DET
ftr-321	439	13	concept	concept	NOUN
ftr-321	439	14	is	be	AUX
ftr-321	439	15	taxable	taxable	ADJ
ftr-321	439	16	and	and	CCONJ
ftr-321	439	17	not	not	PART
ftr-321	439	18	exempt	exempt	ADJ
ftr-321	439	19	.	.	PUNCT
ftr-321	440	1	business	business	NOUN
ftr-321	440	2	profits	profit	NOUN
ftr-321	440	3	generated	generate	VERB
ftr-321	440	4	outside	outside	ADP
ftr-321	440	5	the	the	DET
ftr-321	440	6	european	european	PROPN
ftr-321	440	7	union	union	PROPN
ftr-321	440	8	that	that	PRON
ftr-321	440	9	are	be	AUX
ftr-321	440	10	not	not	PART
ftr-321	440	11	attributable	attributable	ADJ
ftr-321	440	12	to	to	ADP
ftr-321	440	13	a	a	DET
ftr-321	440	14	permanent	permanent	ADJ
ftr-321	440	15	establishment	establishment	NOUN
ftr-321	440	16	located	locate	VERB
ftr-321	440	17	outside	outside	ADP
ftr-321	440	18	the	the	DET
ftr-321	440	19	european	european	PROPN
ftr-321	440	20	union	union	PROPN
ftr-321	440	21	are	be	AUX
ftr-321	440	22	therefore	therefore	ADV
ftr-321	440	23	taxable	taxable	ADJ
ftr-321	440	24	pursuant	pursuant	NOUN
ftr-321	440	25	to	to	ADP
ftr-321	440	26	the	the	DET
ftr-321	440	27	ccctb	ccctb	NOUN
ftr-321	440	28	rules	rule	NOUN
ftr-321	440	29	.	.	PUNCT
ftr-321	441	1	the	the	DET
ftr-321	441	2	same	same	ADJ
ftr-321	441	3	applies	apply	VERB
ftr-321	441	4	to	to	ADP
ftr-321	441	5	other	other	ADJ
ftr-321	441	6	non	non	ADJ
ftr-321	441	7	-	-	ADJ
ftr-321	441	8	exempt	exempt	ADJ
ftr-321	441	9	income	income	NOUN
ftr-321	441	10	—	—	PUNCT
ftr-321	441	11	particularly	particularly	ADV
ftr-321	441	12	interest	interest	NOUN
ftr-321	441	13	and	and	CCONJ
ftr-321	441	14	royalties	royalty	NOUN
ftr-321	441	15	.	.	PUNCT
ftr-321	442	1	the	the	DET
ftr-321	442	2	authors	author	NOUN
ftr-321	442	3	of	of	ADP
ftr-321	442	4	the	the	DET
ftr-321	442	5	proposal	proposal	NOUN
ftr-321	442	6	have	have	AUX
ftr-321	442	7	emphasized	emphasize	VERB
ftr-321	442	8	the	the	DET
ftr-321	442	9	taxable	taxable	ADJ
ftr-321	442	10	nature	nature	NOUN
ftr-321	442	11	of	of	ADP
ftr-321	442	12	that	that	DET
ftr-321	442	13	income	income	NOUN
ftr-321	442	14	by	by	ADP
ftr-321	442	15	incorporating	incorporate	VERB
ftr-321	442	16	a	a	DET
ftr-321	442	17	credit	credit	NOUN
ftr-321	442	18	for	for	ADP
ftr-321	442	19	foreign	foreign	ADJ
ftr-321	442	20	taxes	taxis	NOUN
ftr-321	442	21	in	in	ADP
ftr-321	442	22	article	article	NOUN
ftr-321	442	23	76	76	NUM
ftr-321	442	24	.	.	PUNCT
ftr-321	443	1	this	this	DET
ftr-321	443	2	provision	provision	NOUN
ftr-321	443	3	requires	require	VERB
ftr-321	443	4	income	income	NOUN
ftr-321	443	5	to	to	PART
ftr-321	443	6	be	be	AUX
ftr-321	443	7	included	include	VERB
ftr-321	443	8	in	in	ADP
ftr-321	443	9	the	the	DET
ftr-321	443	10	tax	tax	NOUN
ftr-321	443	11	base	base	NOUN
ftr-321	443	12	,	,	PUNCT
ftr-321	443	13	making	make	VERB
ftr-321	443	14	it	it	PRON
ftr-321	443	15	taxable	taxable	ADJ
ftr-321	443	16	in	in	ADP
ftr-321	443	17	the	the	DET
ftr-321	443	18	european	european	PROPN
ftr-321	443	19	union	union	PROPN
ftr-321	443	20	.	.	PUNCT
ftr-321	444	1	b.	b.	PROPN
ftr-321	445	1	the	the	DET
ftr-321	445	2	switch	switch	VERB
ftr-321	445	3	-	-	PUNCT
ftr-321	445	4	over	over	ADP
ftr-321	445	5	clause	clause	NOUN
ftr-321	445	6	under	under	ADP
ftr-321	445	7	certain	certain	ADJ
ftr-321	445	8	circumstances	circumstance	NOUN
ftr-321	445	9	,	,	PUNCT
ftr-321	445	10	a	a	DET
ftr-321	445	11	switch	switch	NOUN
ftr-321	445	12	-	-	PUNCT
ftr-321	445	13	over	over	NOUN
ftr-321	445	14	from	from	ADP
ftr-321	445	15	the	the	DET
ftr-321	445	16	exemption	exemption	NOUN
ftr-321	445	17	method	method	NOUN
ftr-321	445	18	to	to	ADP
ftr-321	445	19	the	the	DET
ftr-321	445	20	credit	credit	NOUN
ftr-321	445	21	method	method	NOUN
ftr-321	445	22	is	be	AUX
ftr-321	445	23	possible	possible	ADJ
ftr-321	445	24	with	with	ADP
ftr-321	445	25	respect	respect	NOUN
ftr-321	445	26	to	to	ADP
ftr-321	445	27	the	the	DET
ftr-321	445	28	exemptions	exemption	NOUN
ftr-321	445	29	referred	refer	VERB
ftr-321	445	30	to	to	ADP
ftr-321	445	31	in	in	ADP
ftr-321	445	32	paragraphs	paragraph	NOUN
ftr-321	445	33	(	(	PUNCT
ftr-321	445	34	c	c	NOUN
ftr-321	445	35	)	)	PUNCT
ftr-321	445	36	and	and	CCONJ
ftr-321	445	37	(	(	PUNCT
ftr-321	445	38	d	d	NOUN
ftr-321	445	39	)	)	PUNCT
ftr-321	445	40	of	of	ADP
ftr-321	445	41	article	article	NOUN
ftr-321	445	42	11	11	NUM
ftr-321	445	43	.	.	PUNCT
ftr-321	446	1	this	this	DET
ftr-321	446	2	switch	switch	NOUN
ftr-321	446	3	-	-	PUNCT
ftr-321	446	4	over	over	NOUN
ftr-321	446	5	is	be	AUX
ftr-321	446	6	possible	possible	ADJ
ftr-321	446	7	if	if	SCONJ
ftr-321	446	8	the	the	DET
ftr-321	446	9	company	company	NOUN
ftr-321	446	10	that	that	PRON
ftr-321	446	11	made	make	VERB
ftr-321	446	12	the	the	DET
ftr-321	446	13	profit	profit	NOUN
ftr-321	446	14	distributions	distribution	NOUN
ftr-321	446	15	—	—	PUNCT
ftr-321	446	16	or	or	CCONJ
ftr-321	446	17	the	the	DET
ftr-321	446	18	entity	entity	NOUN
ftr-321	446	19	whose	whose	DET
ftr-321	446	20	shares	share	NOUN
ftr-321	446	21	are	be	AUX
ftr-321	446	22	disposed	dispose	VERB
ftr-321	446	23	of	of	ADP
ftr-321	446	24	—	—	PUNCT
ftr-321	446	25	were	be	AUX
ftr-321	446	26	subject	subject	ADJ
ftr-321	446	27	to	to	ADP
ftr-321	446	28	tax	tax	NOUN
ftr-321	446	29	at	at	ADP
ftr-321	446	30	a	a	DET
ftr-321	446	31	rate	rate	NOUN
ftr-321	446	32	which	which	PRON
ftr-321	446	33	was	be	AUX
ftr-321	446	34	too	too	ADV
ftr-321	446	35	low	low	ADJ
ftr-321	446	36	in	in	ADP
ftr-321	446	37	the	the	DET
ftr-321	446	38	company	company	NOUN
ftr-321	446	39	’s	’s	PART
ftr-321	446	40	country	country	NOUN
ftr-321	446	41	of	of	ADP
ftr-321	446	42	residence	residence	NOUN
ftr-321	446	43	.	.	PUNCT
ftr-321	447	1	48	48	NUM
ftr-321	447	2	this	this	DET
ftr-321	447	3	fact	fact	NOUN
ftr-321	447	4	will	will	AUX
ftr-321	447	5	revive	revive	VERB
ftr-321	447	6	the	the	DET
ftr-321	447	7	tax	tax	NOUN
ftr-321	447	8	liability	liability	NOUN
ftr-321	447	9	,	,	PUNCT
ftr-321	447	10	while	while	SCONJ
ftr-321	447	11	the	the	DET
ftr-321	447	12	exemptions	exemption	NOUN
ftr-321	447	13	referred	refer	VERB
ftr-321	447	14	to	to	ADP
ftr-321	447	15	in	in	ADP
ftr-321	447	16	paragraphs	paragraph	NOUN
ftr-321	447	17	(	(	PUNCT
ftr-321	447	18	c	c	NOUN
ftr-321	447	19	)	)	PUNCT
ftr-321	447	20	and	and	CCONJ
ftr-321	447	21	(	(	PUNCT
ftr-321	447	22	d	d	NOUN
ftr-321	447	23	)	)	PUNCT
ftr-321	447	24	of	of	ADP
ftr-321	447	25	article	article	NOUN
ftr-321	447	26	11	11	NUM
ftr-321	447	27	,	,	PUNCT
ftr-321	447	28	are	be	AUX
ftr-321	447	29	eliminated	eliminate	VERB
ftr-321	447	30	with	with	ADP
ftr-321	447	31	the	the	DET
ftr-321	447	32	aim	aim	NOUN
ftr-321	447	33	of	of	ADP
ftr-321	447	34	avoiding	avoid	VERB
ftr-321	447	35	double	double	ADJ
ftr-321	447	36	non	non	NOUN
ftr-321	447	37	-	-	NOUN
ftr-321	447	38	taxation	taxation	NOUN
ftr-321	447	39	,	,	PUNCT
ftr-321	447	40	or	or	CCONJ
ftr-321	447	41	taxation	taxation	NOUN
ftr-321	447	42	under	under	ADP
ftr-321	447	43	the	the	DET
ftr-321	447	44	general	general	ADJ
ftr-321	447	45	regime	regime	NOUN
ftr-321	447	46	in	in	ADP
ftr-321	447	47	a	a	DET
ftr-321	447	48	country	country	NOUN
ftr-321	447	49	.	.	PUNCT
ftr-321	448	1	in	in	ADP
ftr-321	448	2	contrast	contrast	NOUN
ftr-321	448	3	to	to	ADP
ftr-321	448	4	the	the	DET
ftr-321	448	5	proposal	proposal	NOUN
ftr-321	448	6	of	of	ADP
ftr-321	448	7	the	the	DET
ftr-321	448	8	danish	danish	ADJ
ftr-321	448	9	presidency	presidency	NOUN
ftr-321	448	10	,	,	PUNCT
ftr-321	448	11	the	the	DET
ftr-321	448	12	proposal	proposal	NOUN
ftr-321	448	13	of	of	ADP
ftr-321	448	14	the	the	DET
ftr-321	448	15	commission	commission	NOUN
ftr-321	448	16	envisages	envisage	VERB
ftr-321	448	17	to	to	PART
ftr-321	448	18	extend	extend	VERB
ftr-321	448	19	this	this	DET
ftr-321	448	20	regime	regime	NOUN
ftr-321	448	21	also	also	ADV
ftr-321	448	22	to	to	ADP
ftr-321	448	23	permanent	permanent	ADJ
ftr-321	448	24	establishments	establishment	NOUN
ftr-321	448	25	.	.	PUNCT
ftr-321	449	1	the	the	DET
ftr-321	449	2	switch	switch	VERB
ftr-321	449	3	-	-	PUNCT
ftr-321	449	4	over	over	ADP
ftr-321	449	5	pursuant	pursuant	NOUN
ftr-321	449	6	to	to	ADP
ftr-321	449	7	article	article	NOUN
ftr-321	449	8	73	73	NUM
ftr-321	449	9	shall	shall	AUX
ftr-321	449	10	apply	apply	VERB
ftr-321	449	11	if	if	SCONJ
ftr-321	449	12	,	,	PUNCT
ftr-321	449	13	―under	―under	ADP
ftr-321	449	14	the	the	DET
ftr-321	449	15	general	general	ADJ
ftr-321	449	16	regime	regime	NOUN
ftr-321	449	17	in	in	ADP
ftr-321	449	18	that	that	DET
ftr-321	449	19	third	third	NOUN
ftr-321	449	20	country,‖	country,‖	PROPN
ftr-321	449	21	the	the	DET
ftr-321	449	22	entity	entity	NOUN
ftr-321	449	23	that	that	PRON
ftr-321	449	24	made	make	VERB
ftr-321	449	25	the	the	DET
ftr-321	449	26	profit	profit	NOUN
ftr-321	449	27	distributions	distribution	NOUN
ftr-321	449	28	—	—	PUNCT
ftr-321	449	29	the	the	DET
ftr-321	449	30	entity	entity	NOUN
ftr-321	449	31	the	the	DET
ftr-321	449	32	shares	share	NOUN
ftr-321	449	33	in	in	ADP
ftr-321	449	34	which	which	PRON
ftr-321	449	35	are	be	AUX
ftr-321	449	36	disposed	dispose	VERB
ftr-321	449	37	of	of	ADP
ftr-321	449	38	or	or	CCONJ
ftr-321	449	39	the	the	DET
ftr-321	449	40	permanent	permanent	ADJ
ftr-321	449	41	establishment	establishment	NOUN
ftr-321	449	42	were	be	AUX
ftr-321	449	43	subject	subject	ADJ
ftr-321	449	44	—	—	PUNCT
ftr-321	449	45	in	in	ADP
ftr-321	449	46	the	the	DET
ftr-321	449	47	entity	entity	NOUN
ftr-321	449	48	’s	’s	PART
ftr-321	449	49	country	country	NOUN
ftr-321	449	50	of	of	ADP
ftr-321	449	51	residence	residence	NOUN
ftr-321	449	52	or	or	CCONJ
ftr-321	449	53	the	the	DET
ftr-321	449	54	country	country	NOUN
ftr-321	449	55	in	in	ADP
ftr-321	449	56	which	which	PRON
ftr-321	449	57	the	the	DET
ftr-321	449	58	permanent	permanent	ADJ
ftr-321	449	59	establishment	establishment	NOUN
ftr-321	449	60	is	be	AUX
ftr-321	449	61	situated	situate	VERB
ftr-321	449	62	is	be	AUX
ftr-321	449	63	subject	subject	ADJ
ftr-321	449	64	to	to	ADP
ftr-321	449	65	―a	―a	PROPN
ftr-321	449	66	tax	tax	NOUN
ftr-321	449	67	on	on	ADP
ftr-321	449	68	profits	profit	NOUN
ftr-321	449	69	at	at	ADP
ftr-321	449	70	a	a	DET
ftr-321	449	71	statutory	statutory	ADJ
ftr-321	449	72	corporate	corporate	ADJ
ftr-321	449	73	tax	tax	NOUN
ftr-321	449	74	rate	rate	NOUN
ftr-321	449	75	lower	low	ADJ
ftr-321	449	76	than	than	ADP
ftr-321	449	77	40	40	NUM
ftr-321	449	78	%	%	NOUN
ftr-321	449	79	of	of	ADP
ftr-321	449	80	the	the	DET
ftr-321	449	81	average	average	ADJ
ftr-321	449	82	statutory	statutory	ADJ
ftr-321	449	83	corporate	corporate	ADJ
ftr-321	449	84	tax	tax	NOUN
ftr-321	449	85	rate	rate	NOUN
ftr-321	449	86	applicable	applicable	ADJ
ftr-321	449	87	in	in	ADP
ftr-321	449	88	member	member	NOUN
ftr-321	449	89	states.‖	states.‖	VERB
ftr-321	449	90	the	the	DET
ftr-321	449	91	47	47	NUM
ftr-321	449	92	.	.	PUNCT
ftr-321	450	1	see	see	VERB
ftr-321	450	2	supra	supra	PROPN
ftr-321	450	3	part	part	PROPN
ftr-321	450	4	ii.a	ii.a	PROPN
ftr-321	450	5	.	.	PROPN
ftr-321	451	1	48	48	NUM
ftr-321	451	2	.	.	PUNCT
ftr-321	451	3	ccctb	ccctb	NOUN
ftr-321	451	4	working	working	NOUN
ftr-321	451	5	group	group	NOUN
ftr-321	451	6	,	,	PUNCT
ftr-321	451	7	ccctb	ccctb	NOUN
ftr-321	451	8	:	:	PUNCT
ftr-321	451	9	possible	possible	ADJ
ftr-321	451	10	elements	element	NOUN
ftr-321	451	11	of	of	ADP
ftr-321	451	12	a	a	DET
ftr-321	451	13	technical	technical	ADJ
ftr-321	451	14	outline	outline	NOUN
ftr-321	451	15	,	,	PUNCT
ftr-321	451	16	§	§	PROPN
ftr-321	451	17	120	120	NUM
ftr-321	451	18	,	,	PUNCT
ftr-321	451	19	ccctb	ccctb	NOUN
ftr-321	451	20	/	/	SYM
ftr-321	451	21	wp/057	wp/057	NOUN
ftr-321	451	22	,	,	PUNCT
ftr-321	451	23	26	26	NUM
ftr-321	451	24	july	july	NOUN
ftr-321	451	25	2007	2007	NUM
ftr-321	451	26	.	.	PUNCT
ftr-321	452	1	2012	2012	NUM
ftr-321	452	2	]	]	PUNCT
ftr-321	452	3	eu	eu	NOUN
ftr-321	452	4	ccctb	ccctb	NOUN
ftr-321	452	5	proposal	proposal	NOUN
ftr-321	452	6	327	327	NUM
ftr-321	452	7	european	european	ADJ
ftr-321	452	8	parliament	parliament	NOUN
ftr-321	452	9	,	,	PUNCT
ftr-321	452	10	however	however	ADV
ftr-321	452	11	,	,	PUNCT
ftr-321	452	12	prefers	prefer	VERB
ftr-321	452	13	to	to	PART
ftr-321	452	14	apply	apply	VERB
ftr-321	452	15	the	the	DET
ftr-321	452	16	switch	switch	NOUN
ftr-321	452	17	-	-	PUNCT
ftr-321	452	18	over	over	ADP
ftr-321	452	19	clause	clause	NOUN
ftr-321	452	20	in	in	SCONJ
ftr-321	452	21	case	case	NOUN
ftr-321	452	22	profits	profit	NOUN
ftr-321	452	23	are	be	AUX
ftr-321	452	24	taxable	taxable	ADJ
ftr-321	452	25	at	at	ADP
ftr-321	452	26	a	a	DET
ftr-321	452	27	statutory	statutory	ADJ
ftr-321	452	28	corporate	corporate	ADJ
ftr-321	452	29	tax	tax	NOUN
ftr-321	452	30	rate	rate	NOUN
ftr-321	452	31	lower	low	ADJ
ftr-321	452	32	than	than	ADP
ftr-321	452	33	70	70	NUM
ftr-321	452	34	percent	percent	NOUN
ftr-321	452	35	of	of	ADP
ftr-321	452	36	the	the	DET
ftr-321	452	37	average	average	ADJ
ftr-321	452	38	statutory	statutory	ADJ
ftr-321	452	39	corporate	corporate	ADJ
ftr-321	452	40	tax	tax	NOUN
ftr-321	452	41	rate	rate	NOUN
ftr-321	452	42	applicable	applicable	ADJ
ftr-321	452	43	in	in	ADP
ftr-321	452	44	the	the	DET
ftr-321	452	45	member	member	NOUN
ftr-321	452	46	states	state	NOUN
ftr-321	452	47	.	.	PUNCT
ftr-321	453	1	alternatively	alternatively	ADV
ftr-321	453	2	,	,	PUNCT
ftr-321	453	3	that	that	PRON
ftr-321	453	4	provision	provision	NOUN
ftr-321	453	5	shall	shall	AUX
ftr-321	453	6	apply	apply	VERB
ftr-321	453	7	if	if	SCONJ
ftr-321	453	8	the	the	DET
ftr-321	453	9	company	company	NOUN
ftr-321	453	10	is	be	AUX
ftr-321	453	11	subject	subject	ADJ
ftr-321	453	12	to	to	ADP
ftr-321	453	13	―a	―a	PROPN
ftr-321	453	14	special	special	ADJ
ftr-321	453	15	regime	regime	NOUN
ftr-321	453	16	in	in	ADP
ftr-321	453	17	that	that	DET
ftr-321	453	18	third	third	ADJ
ftr-321	453	19	country	country	NOUN
ftr-321	453	20	that	that	PRON
ftr-321	453	21	allows	allow	VERB
ftr-321	453	22	for	for	ADP
ftr-321	453	23	a	a	DET
ftr-321	453	24	substantially	substantially	ADV
ftr-321	453	25	lower	low	ADJ
ftr-321	453	26	level	level	NOUN
ftr-321	453	27	of	of	ADP
ftr-321	453	28	taxation	taxation	NOUN
ftr-321	453	29	than	than	ADP
ftr-321	453	30	the	the	DET
ftr-321	453	31	general	general	ADJ
ftr-321	453	32	regime.‖	regime.‖	VERB
ftr-321	453	33	the	the	DET
ftr-321	453	34	first	first	ADJ
ftr-321	453	35	provision	provision	NOUN
ftr-321	453	36	of	of	ADP
ftr-321	453	37	article	article	NOUN
ftr-321	453	38	73(a	73(a	NUM
ftr-321	453	39	)	)	PUNCT
ftr-321	453	40	of	of	ADP
ftr-321	453	41	the	the	DET
ftr-321	453	42	proposal	proposal	NOUN
ftr-321	453	43	merely	merely	ADV
ftr-321	453	44	asks	ask	VERB
ftr-321	453	45	if	if	SCONJ
ftr-321	453	46	the	the	DET
ftr-321	453	47	taxpayer	taxpayer	NOUN
ftr-321	453	48	is	be	AUX
ftr-321	453	49	subject	subject	ADJ
ftr-321	453	50	to	to	ADP
ftr-321	453	51	―a	―a	PROPN
ftr-321	453	52	tax	tax	NOUN
ftr-321	453	53	on	on	ADP
ftr-321	453	54	profits	profit	NOUN
ftr-321	453	55	,	,	PUNCT
ftr-321	453	56	under	under	ADP
ftr-321	453	57	the	the	DET
ftr-321	453	58	general	general	ADJ
ftr-321	453	59	regime	regime	NOUN
ftr-321	453	60	in	in	ADP
ftr-321	453	61	that	that	DET
ftr-321	453	62	third	third	ADJ
ftr-321	453	63	country	country	NOUN
ftr-321	453	64	,	,	PUNCT
ftr-321	453	65	at	at	ADP
ftr-321	453	66	a	a	DET
ftr-321	453	67	statutory	statutory	ADJ
ftr-321	453	68	corporate	corporate	ADJ
ftr-321	453	69	tax	tax	NOUN
ftr-321	453	70	rate	rate	NOUN
ftr-321	453	71	lower	low	ADJ
ftr-321	453	72	than	than	ADP
ftr-321	453	73	40	40	NUM
ftr-321	453	74	%	%	NOUN
ftr-321	453	75	of	of	ADP
ftr-321	453	76	the	the	DET
ftr-321	453	77	average	average	ADJ
ftr-321	453	78	statutory	statutory	ADJ
ftr-321	453	79	corporate	corporate	ADJ
ftr-321	453	80	tax	tax	NOUN
ftr-321	453	81	rate.‖	rate.‖	VERB
ftr-321	453	82	only	only	ADV
ftr-321	453	83	the	the	DET
ftr-321	453	84	normal	normal	ADJ
ftr-321	453	85	tax	tax	NOUN
ftr-321	453	86	rate	rate	NOUN
ftr-321	453	87	is	be	AUX
ftr-321	453	88	relevant	relevant	ADJ
ftr-321	453	89	and	and	CCONJ
ftr-321	453	90	not	not	PART
ftr-321	453	91	the	the	DET
ftr-321	453	92	taxpayer	taxpayer	NOUN
ftr-321	453	93	’s	’s	PART
ftr-321	453	94	specific	specific	ADJ
ftr-321	453	95	tax	tax	NOUN
ftr-321	453	96	burden	burden	NOUN
ftr-321	453	97	.	.	PUNCT
ftr-321	454	1	the	the	DET
ftr-321	454	2	switch	switch	NOUN
ftr-321	454	3	-	-	PUNCT
ftr-321	454	4	over	over	NOUN
ftr-321	454	5	occurs	occur	VERB
ftr-321	454	6	in	in	ADP
ftr-321	454	7	any	any	DET
ftr-321	454	8	event	event	NOUN
ftr-321	454	9	if	if	SCONJ
ftr-321	454	10	the	the	DET
ftr-321	454	11	nominal	nominal	ADJ
ftr-321	454	12	tax	tax	NOUN
ftr-321	454	13	rate	rate	NOUN
ftr-321	454	14	is	be	AUX
ftr-321	454	15	lower	low	ADJ
ftr-321	454	16	than	than	ADP
ftr-321	454	17	this	this	DET
ftr-321	454	18	threshold	threshold	NOUN
ftr-321	454	19	.	.	PUNCT
ftr-321	455	1	the	the	DET
ftr-321	455	2	switch	switch	VERB
ftr-321	455	3	-	-	PUNCT
ftr-321	455	4	over	over	ADP
ftr-321	455	5	applies	apply	VERB
ftr-321	455	6	even	even	ADV
ftr-321	455	7	if	if	SCONJ
ftr-321	455	8	the	the	DET
ftr-321	455	9	tax	tax	NOUN
ftr-321	455	10	burden	burden	NOUN
ftr-321	455	11	is	be	AUX
ftr-321	455	12	high	high	ADJ
ftr-321	455	13	due	due	ADJ
ftr-321	455	14	to	to	ADP
ftr-321	455	15	broad	broad	ADJ
ftr-321	455	16	tax	tax	NOUN
ftr-321	455	17	bases	basis	NOUN
ftr-321	455	18	with	with	ADP
ftr-321	455	19	only	only	ADV
ftr-321	455	20	few	few	ADJ
ftr-321	455	21	exceptions	exception	NOUN
ftr-321	455	22	,	,	PUNCT
ftr-321	455	23	and	and	CCONJ
ftr-321	455	24	even	even	ADV
ftr-321	455	25	if	if	SCONJ
ftr-321	455	26	it	it	PRON
ftr-321	455	27	is	be	AUX
ftr-321	455	28	higher	high	ADJ
ftr-321	455	29	than	than	ADP
ftr-321	455	30	in	in	ADP
ftr-321	455	31	the	the	DET
ftr-321	455	32	controlling	control	VERB
ftr-321	455	33	shareholder	shareholder	NOUN
ftr-321	455	34	’s	’s	PART
ftr-321	455	35	member	member	NOUN
ftr-321	455	36	state	state	NOUN
ftr-321	455	37	.	.	PUNCT
ftr-321	456	1	here	here	ADV
ftr-321	456	2	is	be	AUX
ftr-321	456	3	an	an	DET
ftr-321	456	4	example	example	NOUN
ftr-321	456	5	:	:	PUNCT
ftr-321	456	6	a	a	DET
ftr-321	456	7	company	company	NOUN
ftr-321	456	8	resident	resident	NOUN
ftr-321	456	9	in	in	ADP
ftr-321	456	10	a	a	DET
ftr-321	456	11	member	member	NOUN
ftr-321	456	12	state	state	NOUN
ftr-321	456	13	has	have	AUX
ftr-321	456	14	a	a	DET
ftr-321	456	15	permanent	permanent	ADJ
ftr-321	456	16	establishment	establishment	NOUN
ftr-321	456	17	in	in	ADP
ftr-321	456	18	a	a	DET
ftr-321	456	19	third	third	ADJ
ftr-321	456	20	country	country	NOUN
ftr-321	456	21	that	that	PRON
ftr-321	456	22	generates	generate	VERB
ftr-321	456	23	profits	profit	NOUN
ftr-321	456	24	of	of	ADP
ftr-321	456	25	100,000	100,000	NUM
ftr-321	456	26	determined	determine	VERB
ftr-321	456	27	according	accord	VERB
ftr-321	456	28	to	to	ADP
ftr-321	456	29	ccctb	ccctb	NOUN
ftr-321	456	30	rules	rule	NOUN
ftr-321	456	31	.	.	PUNCT
ftr-321	457	1	due	due	ADP
ftr-321	457	2	to	to	ADP
ftr-321	457	3	other	other	ADJ
ftr-321	457	4	tax	tax	NOUN
ftr-321	457	5	base	base	NOUN
ftr-321	457	6	rules	rule	NOUN
ftr-321	457	7	in	in	ADP
ftr-321	457	8	that	that	DET
ftr-321	457	9	state	state	NOUN
ftr-321	457	10	,	,	PUNCT
ftr-321	457	11	the	the	DET
ftr-321	457	12	permanent	permanent	ADJ
ftr-321	457	13	establishment	establishment	NOUN
ftr-321	457	14	’s	’s	PART
ftr-321	457	15	profit	profit	NOUN
ftr-321	457	16	amounts	amount	VERB
ftr-321	457	17	to	to	ADP
ftr-321	457	18	500,000	500,000	NUM
ftr-321	457	19	according	accord	VERB
ftr-321	457	20	to	to	ADP
ftr-321	457	21	the	the	DET
ftr-321	457	22	domestic	domestic	ADJ
ftr-321	457	23	law	law	NOUN
ftr-321	457	24	of	of	ADP
ftr-321	457	25	the	the	DET
ftr-321	457	26	third	third	ADJ
ftr-321	457	27	country	country	NOUN
ftr-321	457	28	.	.	PUNCT
ftr-321	458	1	at	at	ADP
ftr-321	458	2	a	a	DET
ftr-321	458	3	nominal	nominal	ADJ
ftr-321	458	4	tax	tax	NOUN
ftr-321	458	5	rate	rate	NOUN
ftr-321	458	6	of	of	ADP
ftr-321	458	7	8	8	NUM
ftr-321	458	8	percent	percent	NOUN
ftr-321	458	9	,	,	PUNCT
ftr-321	458	10	the	the	DET
ftr-321	458	11	corporate	corporate	ADJ
ftr-321	458	12	tax	tax	NOUN
ftr-321	458	13	burden	burden	NOUN
ftr-321	458	14	amounts	amount	VERB
ftr-321	458	15	to	to	ADP
ftr-321	458	16	40,000	40,000	NUM
ftr-321	458	17	.	.	PUNCT
ftr-321	459	1	the	the	DET
ftr-321	459	2	switch	switch	VERB
ftr-321	459	3	-	-	PUNCT
ftr-321	459	4	over	over	ADP
ftr-321	459	5	clause	clause	NOUN
ftr-321	459	6	applies	apply	VERB
ftr-321	459	7	although	although	SCONJ
ftr-321	459	8	the	the	DET
ftr-321	459	9	actual	actual	ADJ
ftr-321	459	10	tax	tax	NOUN
ftr-321	459	11	burden	burden	NOUN
ftr-321	459	12	in	in	ADP
ftr-321	459	13	the	the	DET
ftr-321	459	14	other	other	ADJ
ftr-321	459	15	state	state	NOUN
ftr-321	459	16	—	—	PUNCT
ftr-321	459	17	in	in	ADP
ftr-321	459	18	relation	relation	NOUN
ftr-321	459	19	to	to	ADP
ftr-321	459	20	the	the	DET
ftr-321	459	21	ccctb	ccctb	NOUN
ftr-321	459	22	tax	tax	NOUN
ftr-321	459	23	base	base	NOUN
ftr-321	459	24	—	—	PUNCT
ftr-321	459	25	is	be	AUX
ftr-321	459	26	40	40	NUM
ftr-321	459	27	percent	percent	NOUN
ftr-321	459	28	.	.	PUNCT
ftr-321	460	1	on	on	ADP
ftr-321	460	2	the	the	DET
ftr-321	460	3	other	other	ADJ
ftr-321	460	4	hand	hand	NOUN
ftr-321	460	5	,	,	PUNCT
ftr-321	460	6	article	article	NOUN
ftr-321	460	7	73(a	73(a	NUM
ftr-321	460	8	)	)	PUNCT
ftr-321	460	9	does	do	AUX
ftr-321	460	10	not	not	PART
ftr-321	460	11	apply	apply	VERB
ftr-321	460	12	if	if	SCONJ
ftr-321	460	13	the	the	DET
ftr-321	460	14	nominal	nominal	ADJ
ftr-321	460	15	tax	tax	NOUN
ftr-321	460	16	rate	rate	NOUN
ftr-321	460	17	exceeds	exceed	VERB
ftr-321	460	18	the	the	DET
ftr-321	460	19	threshold	threshold	NOUN
ftr-321	460	20	,	,	PUNCT
ftr-321	460	21	even	even	ADV
ftr-321	460	22	if	if	SCONJ
ftr-321	460	23	the	the	DET
ftr-321	460	24	effective	effective	ADJ
ftr-321	460	25	tax	tax	NOUN
ftr-321	460	26	burden	burden	NOUN
ftr-321	460	27	is	be	AUX
ftr-321	460	28	low	low	ADJ
ftr-321	460	29	or	or	CCONJ
ftr-321	460	30	even	even	ADV
ftr-321	460	31	zero	zero	NUM
ftr-321	460	32	due	due	ADP
ftr-321	460	33	to	to	ADP
ftr-321	460	34	the	the	DET
ftr-321	460	35	tax	tax	NOUN
ftr-321	460	36	base	base	NOUN
ftr-321	460	37	provisions	provision	NOUN
ftr-321	460	38	.	.	PUNCT
ftr-321	461	1	in	in	ADP
ftr-321	461	2	that	that	DET
ftr-321	461	3	case	case	NOUN
ftr-321	461	4	,	,	PUNCT
ftr-321	461	5	the	the	DET
ftr-321	461	6	switch	switch	NOUN
ftr-321	461	7	-	-	PUNCT
ftr-321	461	8	over	over	NOUN
ftr-321	461	9	could	could	AUX
ftr-321	461	10	take	take	VERB
ftr-321	461	11	place	place	NOUN
ftr-321	461	12	only	only	ADV
ftr-321	461	13	if	if	SCONJ
ftr-321	461	14	the	the	DET
ftr-321	461	15	requirements	requirement	NOUN
ftr-321	461	16	of	of	ADP
ftr-321	461	17	article	article	NOUN
ftr-321	461	18	73(b	73(b	NUM
ftr-321	461	19	)	)	PUNCT
ftr-321	461	20	are	be	AUX
ftr-321	461	21	fulfilled	fulfil	VERB
ftr-321	461	22	.	.	PUNCT
ftr-321	462	1	for	for	ADP
ftr-321	462	2	purposes	purpose	NOUN
ftr-321	462	3	of	of	ADP
ftr-321	462	4	article	article	NOUN
ftr-321	462	5	73(a	73(a	NUM
ftr-321	462	6	)	)	PUNCT
ftr-321	462	7	the	the	DET
ftr-321	462	8	question	question	NOUN
ftr-321	462	9	arises	arise	VERB
ftr-321	462	10	as	as	ADP
ftr-321	462	11	to	to	ADP
ftr-321	462	12	whether	whether	SCONJ
ftr-321	462	13	there	there	PRON
ftr-321	462	14	can	can	AUX
ftr-321	462	15	be	be	AUX
ftr-321	462	16	several	several	ADJ
ftr-321	462	17	―general	―general	ADJ
ftr-321	462	18	regimes‖	regimes‖	PROPN
ftr-321	462	19	—	—	PUNCT
ftr-321	462	20	for	for	ADP
ftr-321	462	21	example	example	NOUN
ftr-321	462	22	,	,	PUNCT
ftr-321	462	23	if	if	SCONJ
ftr-321	462	24	different	different	ADJ
ftr-321	462	25	tax	tax	NOUN
ftr-321	462	26	rates	rate	NOUN
ftr-321	462	27	apply	apply	VERB
ftr-321	462	28	to	to	ADP
ftr-321	462	29	different	different	ADJ
ftr-321	462	30	types	type	NOUN
ftr-321	462	31	of	of	ADP
ftr-321	462	32	corporate	corporate	ADJ
ftr-321	462	33	forms	form	NOUN
ftr-321	462	34	or	or	CCONJ
ftr-321	462	35	if	if	SCONJ
ftr-321	462	36	different	different	ADJ
ftr-321	462	37	tax	tax	NOUN
ftr-321	462	38	rates	rate	NOUN
ftr-321	462	39	apply	apply	VERB
ftr-321	462	40	to	to	ADP
ftr-321	462	41	profit	profit	NOUN
ftr-321	462	42	distributions	distribution	NOUN
ftr-321	462	43	and	and	CCONJ
ftr-321	462	44	retained	retain	VERB
ftr-321	462	45	profits	profit	NOUN
ftr-321	462	46	.	.	PUNCT
ftr-321	463	1	article	article	NOUN
ftr-321	463	2	73(b	73(b	NUM
ftr-321	463	3	)	)	PUNCT
ftr-321	463	4	of	of	ADP
ftr-321	463	5	the	the	DET
ftr-321	463	6	ccctb	ccctb	NOUN
ftr-321	463	7	proposal	proposal	NOUN
ftr-321	463	8	seems	seem	VERB
ftr-321	463	9	to	to	PART
ftr-321	463	10	preclude	preclude	VERB
ftr-321	463	11	that	that	PRON
ftr-321	463	12	,	,	PUNCT
ftr-321	463	13	as	as	SCONJ
ftr-321	463	14	it	it	PRON
ftr-321	463	15	refers	refer	VERB
ftr-321	463	16	to	to	ADP
ftr-321	463	17	―the	―the	DET
ftr-321	463	18	general	general	ADJ
ftr-321	463	19	regime.‖	regime.‖	NOUN
ftr-321	463	20	in	in	ADP
ftr-321	463	21	those	those	DET
ftr-321	463	22	cases	case	NOUN
ftr-321	463	23	,	,	PUNCT
ftr-321	463	24	it	it	PRON
ftr-321	463	25	can	can	AUX
ftr-321	463	26	be	be	AUX
ftr-321	463	27	rather	rather	ADV
ftr-321	463	28	difficult	difficult	ADJ
ftr-321	463	29	to	to	PART
ftr-321	463	30	identify	identify	VERB
ftr-321	463	31	a	a	DET
ftr-321	463	32	single	single	ADJ
ftr-321	463	33	―general	―general	ADJ
ftr-321	463	34	regime.‖	regime.‖	NOUN
ftr-321	463	35	the	the	DET
ftr-321	463	36	alternative	alternative	ADJ
ftr-321	463	37	requirement	requirement	NOUN
ftr-321	463	38	of	of	ADP
ftr-321	463	39	article	article	NOUN
ftr-321	463	40	73(b	73(b	NUM
ftr-321	463	41	)	)	PUNCT
ftr-321	463	42	applies	apply	VERB
ftr-321	463	43	only	only	ADV
ftr-321	463	44	if	if	SCONJ
ftr-321	463	45	the	the	DET
ftr-321	463	46	taxpayer	taxpayer	NOUN
ftr-321	463	47	is	be	AUX
ftr-321	463	48	subject	subject	ADJ
ftr-321	463	49	to	to	ADP
ftr-321	463	50	“	"	PUNCT
ftr-321	463	51	a	a	DET
ftr-321	463	52	special	special	ADJ
ftr-321	463	53	regime	regime	NOUN
ftr-321	463	54	in	in	ADP
ftr-321	463	55	that	that	DET
ftr-321	463	56	third	third	ADJ
ftr-321	463	57	country	country	NOUN
ftr-321	463	58	that	that	PRON
ftr-321	463	59	allows	allow	VERB
ftr-321	463	60	for	for	ADP
ftr-321	463	61	a	a	DET
ftr-321	463	62	substantially	substantially	ADV
ftr-321	463	63	lower	low	ADJ
ftr-321	463	64	level	level	NOUN
ftr-321	463	65	of	of	ADP
ftr-321	463	66	taxation	taxation	NOUN
ftr-321	463	67	than	than	ADP
ftr-321	463	68	the	the	DET
ftr-321	463	69	general	general	ADJ
ftr-321	463	70	regime.‖	regime.‖	NOUN
ftr-321	463	71	for	for	ADP
ftr-321	463	72	example	example	NOUN
ftr-321	463	73	,	,	PUNCT
ftr-321	463	74	if	if	SCONJ
ftr-321	463	75	the	the	DET
ftr-321	463	76	corporate	corporate	ADJ
ftr-321	463	77	tax	tax	NOUN
ftr-321	463	78	rate	rate	NOUN
ftr-321	463	79	is	be	AUX
ftr-321	463	80	generally	generally	ADV
ftr-321	463	81	40	40	NUM
ftr-321	463	82	percent	percent	NOUN
ftr-321	463	83	in	in	ADP
ftr-321	463	84	the	the	DET
ftr-321	463	85	third	third	ADJ
ftr-321	463	86	country	country	NOUN
ftr-321	463	87	,	,	PUNCT
ftr-321	463	88	a	a	DET
ftr-321	463	89	company	company	NOUN
ftr-321	463	90	may	may	AUX
ftr-321	463	91	take	take	VERB
ftr-321	463	92	advantage	advantage	NOUN
ftr-321	463	93	of	of	ADP
ftr-321	463	94	a	a	DET
ftr-321	463	95	20	20	NUM
ftr-321	463	96	percent	percent	NOUN
ftr-321	463	97	special	special	ADJ
ftr-321	463	98	tax	tax	NOUN
ftr-321	463	99	rate	rate	NOUN
ftr-321	463	100	because	because	SCONJ
ftr-321	463	101	the	the	DET
ftr-321	463	102	permanent	permanent	ADJ
ftr-321	463	103	establishment	establishment	NOUN
ftr-321	463	104	is	be	AUX
ftr-321	463	105	located	locate	VERB
ftr-321	463	106	in	in	ADP
ftr-321	463	107	an	an	DET
ftr-321	463	108	area	area	NOUN
ftr-321	463	109	of	of	ADP
ftr-321	463	110	the	the	DET
ftr-321	463	111	third	third	ADJ
ftr-321	463	112	country	country	NOUN
ftr-321	463	113	for	for	ADP
ftr-321	463	114	which	which	PRON
ftr-321	463	115	tax	tax	NOUN
ftr-321	463	116	subsidies	subsidy	NOUN
ftr-321	463	117	are	be	AUX
ftr-321	463	118	granted	grant	VERB
ftr-321	463	119	.	.	PUNCT
ftr-321	464	1	this	this	PRON
ftr-321	464	2	―allows	―allow	VERB
ftr-321	464	3	for	for	ADP
ftr-321	464	4	a	a	DET
ftr-321	464	5	substantially	substantially	ADV
ftr-321	464	6	lower	low	ADJ
ftr-321	464	7	level	level	NOUN
ftr-321	464	8	of	of	ADP
ftr-321	464	9	taxation	taxation	NOUN
ftr-321	464	10	than	than	SCONJ
ftr-321	464	11	the	the	DET
ftr-321	464	12	general	general	ADJ
ftr-321	464	13	regime.‖	regime.‖	NOUN
ftr-321	464	14	article	article	NOUN
ftr-321	464	15	73(b	73(b	NUM
ftr-321	464	16	)	)	PUNCT
ftr-321	464	17	also	also	ADV
ftr-321	464	18	requires	require	VERB
ftr-321	464	19	this	this	DET
ftr-321	464	20	tax	tax	NOUN
ftr-321	464	21	rate	rate	NOUN
ftr-321	464	22	to	to	PART
ftr-321	464	23	be	be	AUX
ftr-321	464	24	―substantially‖	―substantially‖	PROPN
ftr-321	464	25	lower	low	ADJ
ftr-321	464	26	than	than	ADP
ftr-321	464	27	the	the	DET
ftr-321	464	28	general	general	ADJ
ftr-321	464	29	regime	regime	NOUN
ftr-321	464	30	.	.	PUNCT
ftr-321	465	1	there	there	PRON
ftr-321	465	2	is	be	VERB
ftr-321	465	3	no	no	DET
ftr-321	465	4	identifiable	identifiable	ADJ
ftr-321	465	5	standard	standard	NOUN
ftr-321	465	6	to	to	PART
ftr-321	465	7	measure	measure	VERB
ftr-321	465	8	substantiality	substantiality	NOUN
ftr-321	465	9	.	.	PUNCT
ftr-321	466	1	assume	assume	VERB
ftr-321	466	2	that	that	SCONJ
ftr-321	466	3	a	a	DET
ftr-321	466	4	tax	tax	NOUN
ftr-321	466	5	rate	rate	NOUN
ftr-321	466	6	which	which	PRON
ftr-321	466	7	is	be	AUX
ftr-321	466	8	20	20	NUM
ftr-321	466	9	percent	percent	NOUN
ftr-321	466	10	lower	low	ADJ
ftr-321	466	11	than	than	SCONJ
ftr-321	466	12	the	the	DET
ftr-321	466	13	general	general	ADJ
ftr-321	466	14	regime	regime	NOUN
ftr-321	466	15	qualifies	qualify	VERB
ftr-321	466	16	as	as	ADP
ftr-321	466	17	a	a	DET
ftr-321	466	18	substantially	substantially	ADV
ftr-321	466	19	lower	low	ADJ
ftr-321	466	20	rate	rate	NOUN
ftr-321	466	21	.	.	PUNCT
ftr-321	467	1	this	this	DET
ftr-321	467	2	example	example	NOUN
ftr-321	467	3	shows	show	VERB
ftr-321	467	4	that	that	SCONJ
ftr-321	467	5	a	a	DET
ftr-321	467	6	20	20	NUM
ftr-321	467	7	percent	percent	NOUN
ftr-321	467	8	special	special	ADJ
ftr-321	467	9	tax	tax	NOUN
ftr-321	467	10	rate	rate	NOUN
ftr-321	467	11	may	may	AUX
ftr-321	467	12	trigger	trigger	VERB
ftr-321	467	13	a	a	DET
ftr-321	467	14	switch	switch	NOUN
ftr-321	467	15	-	-	PUNCT
ftr-321	467	16	over	over	NOUN
ftr-321	467	17	,	,	PUNCT
ftr-321	467	18	328	328	NUM
ftr-321	467	19	florida	florida	PROPN
ftr-321	467	20	tax	tax	NOUN
ftr-321	467	21	review	review	NOUN
ftr-321	467	22	[	[	X
ftr-321	467	23	vol	vol	NOUN
ftr-321	467	24	.	.	PUNCT
ftr-321	468	1	13:6	13:6	NUM
ftr-321	468	2	while	while	SCONJ
ftr-321	468	3	a	a	DET
ftr-321	468	4	15	15	NUM
ftr-321	468	5	percent	percent	NOUN
ftr-321	468	6	regular	regular	ADJ
ftr-321	468	7	tax	tax	NOUN
ftr-321	468	8	rate	rate	NOUN
ftr-321	468	9	will	will	AUX
ftr-321	468	10	not	not	PART
ftr-321	468	11	regularly	regularly	ADV
ftr-321	468	12	do	do	VERB
ftr-321	468	13	so	so	ADV
ftr-321	468	14	as	as	ADV
ftr-321	468	15	long	long	ADV
ftr-321	468	16	as	as	SCONJ
ftr-321	468	17	the	the	DET
ftr-321	468	18	average	average	ADJ
ftr-321	468	19	applicable	applicable	ADJ
ftr-321	468	20	statutory	statutory	ADJ
ftr-321	468	21	corporate	corporate	ADJ
ftr-321	468	22	tax	tax	NOUN
ftr-321	468	23	rate	rate	NOUN
ftr-321	468	24	is	be	AUX
ftr-321	468	25	lower	low	ADJ
ftr-321	468	26	than	than	ADP
ftr-321	468	27	15	15	NUM
ftr-321	468	28	percent	percent	NOUN
ftr-321	468	29	.	.	PUNCT
ftr-321	469	1	aside	aside	ADV
ftr-321	469	2	from	from	ADP
ftr-321	469	3	paragraph	paragraph	NOUN
ftr-321	469	4	(	(	PUNCT
ftr-321	469	5	a	a	NOUN
ftr-321	469	6	)	)	PUNCT
ftr-321	469	7	,	,	PUNCT
ftr-321	469	8	paragraph	paragraph	NOUN
ftr-321	469	9	(	(	PUNCT
ftr-321	469	10	b	b	NOUN
ftr-321	469	11	)	)	PUNCT
ftr-321	469	12	of	of	ADP
ftr-321	469	13	article	article	NOUN
ftr-321	469	14	73	73	NUM
ftr-321	469	15	does	do	AUX
ftr-321	469	16	not	not	PART
ftr-321	469	17	refer	refer	VERB
ftr-321	469	18	to	to	ADP
ftr-321	469	19	the	the	DET
ftr-321	469	20	―statutory	―statutory	ADJ
ftr-321	469	21	corporate	corporate	ADJ
ftr-321	469	22	tax	tax	NOUN
ftr-321	469	23	rate	rate	NOUN
ftr-321	469	24	applicable	applicable	ADJ
ftr-321	469	25	in	in	ADP
ftr-321	469	26	the	the	DET
ftr-321	469	27	member	member	NOUN
ftr-321	469	28	states,‖	states,‖	PROPN
ftr-321	469	29	but	but	CCONJ
ftr-321	469	30	only	only	ADV
ftr-321	469	31	to	to	ADP
ftr-321	469	32	the	the	DET
ftr-321	469	33	―level	―level	PROPN
ftr-321	469	34	of	of	ADP
ftr-321	469	35	taxation.‖	taxation.‖	NOUN
ftr-321	469	36	paragraph	paragraph	NOUN
ftr-321	469	37	(	(	PUNCT
ftr-321	469	38	b	b	NOUN
ftr-321	469	39	)	)	PUNCT
ftr-321	469	40	does	do	AUX
ftr-321	469	41	not	not	PART
ftr-321	469	42	appear	appear	VERB
ftr-321	469	43	to	to	PART
ftr-321	469	44	refer	refer	VERB
ftr-321	469	45	to	to	ADP
ftr-321	469	46	the	the	DET
ftr-321	469	47	nominal	nominal	ADJ
ftr-321	469	48	tax	tax	NOUN
ftr-321	469	49	rate	rate	NOUN
ftr-321	469	50	but	but	CCONJ
ftr-321	469	51	simply	simply	ADV
ftr-321	469	52	compares	compare	VERB
ftr-321	469	53	the	the	DET
ftr-321	469	54	tax	tax	NOUN
ftr-321	469	55	rate	rate	NOUN
ftr-321	469	56	under	under	ADP
ftr-321	469	57	the	the	DET
ftr-321	469	58	general	general	ADJ
ftr-321	469	59	regime	regime	NOUN
ftr-321	469	60	with	with	ADP
ftr-321	469	61	that	that	PRON
ftr-321	469	62	which	which	PRON
ftr-321	469	63	the	the	DET
ftr-321	469	64	special	special	ADJ
ftr-321	469	65	regime	regime	NOUN
ftr-321	469	66	―allows	―allow	NOUN
ftr-321	469	67	for.‖	for.‖	NOUN
ftr-321	469	68	consequently	consequently	ADV
ftr-321	469	69	,	,	PUNCT
ftr-321	469	70	special	special	ADJ
ftr-321	469	71	provisions	provision	NOUN
ftr-321	469	72	concerning	concern	VERB
ftr-321	469	73	the	the	DET
ftr-321	469	74	tax	tax	NOUN
ftr-321	469	75	base	base	NOUN
ftr-321	469	76	should	should	AUX
ftr-321	469	77	presumably	presumably	ADV
ftr-321	469	78	fall	fall	VERB
ftr-321	469	79	under	under	ADP
ftr-321	469	80	this	this	DET
ftr-321	469	81	provision	provision	NOUN
ftr-321	469	82	.	.	PUNCT
ftr-321	470	1	consider	consider	VERB
ftr-321	470	2	this	this	DET
ftr-321	470	3	example	example	NOUN
ftr-321	470	4	:	:	PUNCT
ftr-321	470	5	the	the	DET
ftr-321	470	6	corporate	corporate	ADJ
ftr-321	470	7	tax	tax	NOUN
ftr-321	470	8	rate	rate	NOUN
ftr-321	470	9	is	be	AUX
ftr-321	470	10	generally	generally	ADV
ftr-321	470	11	40	40	NUM
ftr-321	470	12	percent	percent	NOUN
ftr-321	470	13	in	in	ADP
ftr-321	470	14	the	the	DET
ftr-321	470	15	third	third	ADJ
ftr-321	470	16	country	country	NOUN
ftr-321	470	17	.	.	PUNCT
ftr-321	471	1	since	since	SCONJ
ftr-321	471	2	the	the	DET
ftr-321	471	3	company	company	NOUN
ftr-321	471	4	’s	’s	PART
ftr-321	471	5	permanent	permanent	ADJ
ftr-321	471	6	establishment	establishment	NOUN
ftr-321	471	7	is	be	AUX
ftr-321	471	8	located	locate	VERB
ftr-321	471	9	in	in	ADP
ftr-321	471	10	an	an	DET
ftr-321	471	11	area	area	NOUN
ftr-321	471	12	of	of	ADP
ftr-321	471	13	the	the	DET
ftr-321	471	14	third	third	ADJ
ftr-321	471	15	country	country	NOUN
ftr-321	471	16	for	for	ADP
ftr-321	471	17	which	which	PRON
ftr-321	471	18	tax	tax	NOUN
ftr-321	471	19	subsidies	subsidy	NOUN
ftr-321	471	20	are	be	AUX
ftr-321	471	21	granted	grant	VERB
ftr-321	471	22	,	,	PUNCT
ftr-321	471	23	the	the	DET
ftr-321	471	24	company	company	NOUN
ftr-321	471	25	may	may	AUX
ftr-321	471	26	recognize	recognize	VERB
ftr-321	471	27	special	special	ADJ
ftr-321	471	28	depreciation	depreciation	NOUN
ftr-321	471	29	.	.	PUNCT
ftr-321	472	1	its	its	PRON
ftr-321	472	2	profit	profit	NOUN
ftr-321	472	3	therefore	therefore	ADV
ftr-321	472	4	is	be	AUX
ftr-321	472	5	500,000	500,000	NUM
ftr-321	472	6	.	.	PUNCT
ftr-321	473	1	profits	profit	NOUN
ftr-321	473	2	would	would	AUX
ftr-321	473	3	have	have	AUX
ftr-321	473	4	amounted	amount	VERB
ftr-321	473	5	to	to	ADP
ftr-321	473	6	1,000,000	1,000,000	NUM
ftr-321	473	7	without	without	ADP
ftr-321	473	8	that	that	DET
ftr-321	473	9	special	special	ADJ
ftr-321	473	10	depreciation	depreciation	NOUN
ftr-321	473	11	.	.	PUNCT
ftr-321	474	1	the	the	DET
ftr-321	474	2	tax	tax	NOUN
ftr-321	474	3	burden	burden	NOUN
ftr-321	474	4	would	would	AUX
ftr-321	474	5	have	have	AUX
ftr-321	474	6	amounted	amount	VERB
ftr-321	474	7	to	to	ADP
ftr-321	474	8	400,000	400,000	NUM
ftr-321	474	9	at	at	ADP
ftr-321	474	10	a	a	DET
ftr-321	474	11	40	40	NUM
ftr-321	474	12	percent	percent	NOUN
ftr-321	474	13	tax	tax	NOUN
ftr-321	474	14	rate	rate	NOUN
ftr-321	474	15	,	,	PUNCT
ftr-321	474	16	but	but	CCONJ
ftr-321	474	17	only	only	ADV
ftr-321	474	18	200,000	200,000	NUM
ftr-321	474	19	of	of	ADP
ftr-321	474	20	tax	tax	NOUN
ftr-321	474	21	is	be	AUX
ftr-321	474	22	payable	payable	ADJ
ftr-321	474	23	under	under	ADP
ftr-321	474	24	the	the	DET
ftr-321	474	25	special	special	ADJ
ftr-321	474	26	regime	regime	NOUN
ftr-321	474	27	.	.	PUNCT
ftr-321	475	1	the	the	DET
ftr-321	475	2	taxpayer	taxpayer	NOUN
ftr-321	475	3	reduced	reduce	VERB
ftr-321	475	4	its	its	PRON
ftr-321	475	5	tax	tax	NOUN
ftr-321	475	6	burden	burden	NOUN
ftr-321	475	7	to	to	ADP
ftr-321	475	8	20	20	NUM
ftr-321	475	9	percent	percent	NOUN
ftr-321	475	10	in	in	ADP
ftr-321	475	11	relation	relation	NOUN
ftr-321	475	12	to	to	ADP
ftr-321	475	13	the	the	DET
ftr-321	475	14	general	general	ADJ
ftr-321	475	15	regime	regime	NOUN
ftr-321	475	16	.	.	PUNCT
ftr-321	476	1	the	the	DET
ftr-321	476	2	requirements	requirement	NOUN
ftr-321	476	3	for	for	ADP
ftr-321	476	4	the	the	DET
ftr-321	476	5	application	application	NOUN
ftr-321	476	6	of	of	ADP
ftr-321	476	7	article	article	NOUN
ftr-321	476	8	73(b	73(b	NUM
ftr-321	476	9	)	)	PUNCT
ftr-321	476	10	are	be	AUX
ftr-321	476	11	fulfilled	fulfil	VERB
ftr-321	476	12	.	.	PUNCT
ftr-321	477	1	49	49	NUM
ftr-321	477	2	some	some	PRON
ftr-321	477	3	of	of	ADP
ftr-321	477	4	these	these	DET
ftr-321	477	5	examples	example	NOUN
ftr-321	477	6	show	show	VERB
ftr-321	477	7	that	that	SCONJ
ftr-321	477	8	the	the	DET
ftr-321	477	9	provision	provision	NOUN
ftr-321	477	10	can	can	AUX
ftr-321	477	11	also	also	ADV
ftr-321	477	12	apply	apply	VERB
ftr-321	477	13	in	in	ADP
ftr-321	477	14	cases	case	NOUN
ftr-321	477	15	where	where	SCONJ
ftr-321	477	16	there	there	PRON
ftr-321	477	17	is	be	VERB
ftr-321	477	18	no	no	DET
ftr-321	477	19	need	need	NOUN
ftr-321	477	20	for	for	ADP
ftr-321	477	21	it	it	PRON
ftr-321	477	22	in	in	ADP
ftr-321	477	23	terms	term	NOUN
ftr-321	477	24	of	of	ADP
ftr-321	477	25	legal	legal	ADJ
ftr-321	477	26	policy	policy	NOUN
ftr-321	477	27	.	.	PUNCT
ftr-321	478	1	particularly	particularly	ADV
ftr-321	478	2	,	,	PUNCT
ftr-321	478	3	article	article	NOUN
ftr-321	478	4	73(b	73(b	NUM
ftr-321	478	5	)	)	PUNCT
ftr-321	478	6	of	of	ADP
ftr-321	478	7	the	the	DET
ftr-321	478	8	proposal	proposal	NOUN
ftr-321	478	9	leads	lead	VERB
ftr-321	478	10	to	to	ADP
ftr-321	478	11	unjustified	unjustified	ADJ
ftr-321	478	12	differentiation	differentiation	NOUN
ftr-321	478	13	.	.	PUNCT
ftr-321	479	1	if	if	SCONJ
ftr-321	479	2	the	the	DET
ftr-321	479	3	tax	tax	NOUN
ftr-321	479	4	rate	rate	NOUN
ftr-321	479	5	under	under	ADP
ftr-321	479	6	the	the	DET
ftr-321	479	7	general	general	ADJ
ftr-321	479	8	regime	regime	NOUN
ftr-321	479	9	and	and	CCONJ
ftr-321	479	10	the	the	DET
ftr-321	479	11	tax	tax	NOUN
ftr-321	479	12	rate	rate	NOUN
ftr-321	479	13	allowed	allow	VERB
ftr-321	479	14	under	under	ADP
ftr-321	479	15	a	a	DET
ftr-321	479	16	special	special	ADJ
ftr-321	479	17	regime	regime	NOUN
ftr-321	479	18	do	do	AUX
ftr-321	479	19	not	not	PART
ftr-321	479	20	amount	amount	VERB
ftr-321	479	21	to	to	ADP
ftr-321	479	22	40	40	NUM
ftr-321	479	23	percent	percent	NOUN
ftr-321	479	24	and	and	CCONJ
ftr-321	479	25	20	20	NUM
ftr-321	479	26	percent	percent	NOUN
ftr-321	479	27	respectively	respectively	ADV
ftr-321	479	28	,	,	PUNCT
ftr-321	479	29	but	but	CCONJ
ftr-321	479	30	to	to	ADP
ftr-321	479	31	11	11	NUM
ftr-321	479	32	percent	percent	NOUN
ftr-321	479	33	and	and	CCONJ
ftr-321	479	34	9	9	NUM
ftr-321	479	35	percent	percent	NOUN
ftr-321	479	36	,	,	PUNCT
ftr-321	479	37	the	the	DET
ftr-321	479	38	latter	latter	ADJ
ftr-321	479	39	will	will	AUX
ftr-321	479	40	presumably	presumably	ADV
ftr-321	479	41	not	not	PART
ftr-321	479	42	be	be	AUX
ftr-321	479	43	regarded	regard	VERB
ftr-321	479	44	as	as	ADP
ftr-321	479	45	substantially	substantially	ADV
ftr-321	479	46	lower	low	ADJ
ftr-321	479	47	as	as	SCONJ
ftr-321	479	48	required	require	VERB
ftr-321	479	49	under	under	ADP
ftr-321	479	50	article	article	NOUN
ftr-321	479	51	73(b	73(b	NUM
ftr-321	479	52	)	)	PUNCT
ftr-321	479	53	.	.	PUNCT
ftr-321	480	1	if	if	SCONJ
ftr-321	480	2	the	the	DET
ftr-321	480	3	average	average	ADJ
ftr-321	480	4	rate	rate	NOUN
ftr-321	480	5	of	of	ADP
ftr-321	480	6	taxation	taxation	NOUN
ftr-321	480	7	relevant	relevant	ADJ
ftr-321	480	8	under	under	ADP
ftr-321	480	9	article	article	NOUN
ftr-321	480	10	73(a	73(a	NUM
ftr-321	480	11	)	)	PUNCT
ftr-321	480	12	is	be	AUX
ftr-321	480	13	10	10	NUM
ftr-321	480	14	percent	percent	NOUN
ftr-321	480	15	,	,	PUNCT
ftr-321	480	16	it	it	PRON
ftr-321	480	17	will	will	AUX
ftr-321	480	18	not	not	PART
ftr-321	480	19	trigger	trigger	VERB
ftr-321	480	20	a	a	DET
ftr-321	480	21	switch	switch	NOUN
ftr-321	480	22	-	-	PUNCT
ftr-321	480	23	over	over	NOUN
ftr-321	480	24	even	even	ADV
ftr-321	480	25	though	though	SCONJ
ftr-321	480	26	the	the	DET
ftr-321	480	27	tax	tax	NOUN
ftr-321	480	28	rate	rate	NOUN
ftr-321	480	29	under	under	ADP
ftr-321	480	30	the	the	DET
ftr-321	480	31	special	special	ADJ
ftr-321	480	32	regime	regime	NOUN
ftr-321	480	33	is	be	AUX
ftr-321	480	34	lower	low	ADJ
ftr-321	480	35	.	.	PUNCT
ftr-321	481	1	furthermore	furthermore	ADV
ftr-321	481	2	,	,	PUNCT
ftr-321	481	3	a	a	DET
ftr-321	481	4	third	third	ADJ
ftr-321	481	5	country	country	NOUN
ftr-321	481	6	that	that	PRON
ftr-321	481	7	disguises	disguise	VERB
ftr-321	481	8	its	its	PRON
ftr-321	481	9	benefits	benefit	NOUN
ftr-321	481	10	as	as	ADP
ftr-321	481	11	general	general	ADJ
ftr-321	481	12	regimes	regime	NOUN
ftr-321	481	13	and	and	CCONJ
ftr-321	481	14	provides	provide	VERB
ftr-321	481	15	for	for	ADP
ftr-321	481	16	a	a	DET
ftr-321	481	17	nominally	nominally	ADV
ftr-321	481	18	higher	high	ADJ
ftr-321	481	19	tax	tax	NOUN
ftr-321	481	20	rate	rate	NOUN
ftr-321	481	21	can	can	AUX
ftr-321	481	22	allow	allow	VERB
ftr-321	481	23	the	the	DET
ftr-321	481	24	resident	resident	ADJ
ftr-321	481	25	companies	company	NOUN
ftr-321	481	26	or	or	CCONJ
ftr-321	481	27	permanent	permanent	ADJ
ftr-321	481	28	establishments	establishment	NOUN
ftr-321	481	29	to	to	PART
ftr-321	481	30	escape	escape	VERB
ftr-321	481	31	the	the	DET
ftr-321	481	32	provisions	provision	NOUN
ftr-321	481	33	of	of	ADP
ftr-321	481	34	article	article	NOUN
ftr-321	481	35	73	73	NUM
ftr-321	481	36	.	.	PUNCT
ftr-321	482	1	these	these	DET
ftr-321	482	2	differentiations	differentiation	NOUN
ftr-321	482	3	are	be	AUX
ftr-321	482	4	undoubtedly	undoubtedly	ADV
ftr-321	482	5	dubious	dubious	ADJ
ftr-321	482	6	.	.	PUNCT
ftr-321	483	1	the	the	DET
ftr-321	483	2	legal	legal	ADJ
ftr-321	483	3	uncertainty	uncertainty	NOUN
ftr-321	483	4	that	that	SCONJ
ftr-321	483	5	this	this	DET
ftr-321	483	6	regime	regime	NOUN
ftr-321	483	7	creates	create	VERB
ftr-321	483	8	is	be	AUX
ftr-321	483	9	alarming	alarming	ADJ
ftr-321	483	10	.	.	PUNCT
ftr-321	484	1	the	the	DET
ftr-321	484	2	applicable	applicable	ADJ
ftr-321	484	3	average	average	ADJ
ftr-321	484	4	corporate	corporate	ADJ
ftr-321	484	5	tax	tax	NOUN
ftr-321	484	6	rate	rate	NOUN
ftr-321	484	7	pursuant	pursuant	ADJ
ftr-321	484	8	to	to	ADP
ftr-321	484	9	article	article	NOUN
ftr-321	484	10	73(a	73(a	NUM
ftr-321	484	11	)	)	PUNCT
ftr-321	484	12	of	of	ADP
ftr-321	484	13	the	the	DET
ftr-321	484	14	proposal	proposal	NOUN
ftr-321	484	15	is	be	AUX
ftr-321	484	16	easily	easily	ADV
ftr-321	484	17	determinable	determinable	ADJ
ftr-321	484	18	and	and	CCONJ
ftr-321	484	19	will	will	AUX
ftr-321	484	20	be	be	AUX
ftr-321	484	21	notified	notify	VERB
ftr-321	484	22	by	by	ADP
ftr-321	484	23	the	the	DET
ftr-321	484	24	commission	commission	NOUN
ftr-321	484	25	in	in	ADP
ftr-321	484	26	advance	advance	NOUN
ftr-321	484	27	.	.	PUNCT
ftr-321	485	1	still	still	ADV
ftr-321	485	2	,	,	PUNCT
ftr-321	485	3	the	the	DET
ftr-321	485	4	proposal	proposal	NOUN
ftr-321	485	5	does	do	AUX
ftr-321	485	6	not	not	PART
ftr-321	485	7	clearly	clearly	ADV
ftr-321	485	8	define	define	VERB
ftr-321	485	9	a	a	DET
ftr-321	485	10	standard	standard	NOUN
ftr-321	485	11	upon	upon	SCONJ
ftr-321	485	12	which	which	PRON
ftr-321	485	13	the	the	DET
ftr-321	485	14	―substantiality‖	―substantiality‖	PROPN
ftr-321	485	15	article	article	NOUN
ftr-321	485	16	73(b	73(b	NUM
ftr-321	485	17	)	)	PUNCT
ftr-321	485	18	calls	call	VERB
ftr-321	485	19	for	for	ADP
ftr-321	485	20	must	must	AUX
ftr-321	485	21	be	be	AUX
ftr-321	485	22	determined	determine	VERB
ftr-321	485	23	.	.	PUNCT
ftr-321	486	1	the	the	DET
ftr-321	486	2	40	40	NUM
ftr-321	486	3	percent	percent	NOUN
ftr-321	486	4	threshold	threshold	NOUN
ftr-321	486	5	defined	define	VERB
ftr-321	486	6	by	by	ADP
ftr-321	486	7	article	article	NOUN
ftr-321	486	8	73(a	73(a	NUM
ftr-321	486	9	)	)	PUNCT
ftr-321	486	10	can	can	AUX
ftr-321	486	11	at	at	ADV
ftr-321	486	12	best	well	ADV
ftr-321	486	13	be	be	AUX
ftr-321	486	14	an	an	DET
ftr-321	486	15	indication	indication	NOUN
ftr-321	486	16	,	,	PUNCT
ftr-321	486	17	but	but	CCONJ
ftr-321	486	18	in	in	ADP
ftr-321	486	19	a	a	DET
ftr-321	486	20	49	49	NUM
ftr-321	486	21	.	.	PUNCT
ftr-321	487	1	according	accord	VERB
ftr-321	487	2	to	to	ADP
ftr-321	487	3	the	the	DET
ftr-321	487	4	german	german	ADJ
ftr-321	487	5	wording	wording	NOUN
ftr-321	487	6	of	of	ADP
ftr-321	487	7	article	article	NOUN
ftr-321	487	8	73(b	73(b	NUM
ftr-321	487	9	)	)	PUNCT
ftr-321	487	10	,	,	PUNCT
ftr-321	487	11	a	a	DET
ftr-321	487	12	switch	switch	NOUN
ftr-321	487	13	-	-	PUNCT
ftr-321	487	14	over	over	NOUN
ftr-321	487	15	would	would	AUX
ftr-321	487	16	also	also	ADV
ftr-321	487	17	occur	occur	VERB
ftr-321	487	18	under	under	ADP
ftr-321	487	19	―a	―a	PROPN
ftr-321	487	20	special	special	ADJ
ftr-321	487	21	regime‖	regime‖	PROPN
ftr-321	487	22	(	(	PUNCT
ftr-321	487	23	―sonderregelung‖	―sonderregelung‖	NOUN
ftr-321	487	24	)	)	PUNCT
ftr-321	487	25	,	,	PUNCT
ftr-321	487	26	if	if	SCONJ
ftr-321	487	27	it	it	PRON
ftr-321	487	28	were	be	AUX
ftr-321	487	29	applicable	applicable	ADJ
ftr-321	487	30	in	in	ADP
ftr-321	487	31	a	a	DET
ftr-321	487	32	member	member	NOUN
ftr-321	487	33	state	state	NOUN
ftr-321	487	34	.	.	PUNCT
ftr-321	488	1	while	while	SCONJ
ftr-321	488	2	article	article	NOUN
ftr-321	488	3	73(a	73(a	NUM
ftr-321	488	4	)	)	PUNCT
ftr-321	488	5	refers	refer	VERB
ftr-321	488	6	to	to	ADP
ftr-321	488	7	―in	―in	NUM
ftr-321	488	8	that	that	DET
ftr-321	488	9	third	third	ADJ
ftr-321	488	10	country‖	country‖	PROPN
ftr-321	488	11	(	(	PUNCT
ftr-321	488	12	―betreffenden	―betreffenden	NOUN
ftr-321	488	13	drittland‖	drittland‖	PROPN
ftr-321	488	14	)	)	PUNCT
ftr-321	488	15	,	,	PUNCT
ftr-321	488	16	this	this	DET
ftr-321	488	17	requirement	requirement	NOUN
ftr-321	488	18	is	be	AUX
ftr-321	488	19	missing	miss	VERB
ftr-321	488	20	in	in	ADP
ftr-321	488	21	article	article	NOUN
ftr-321	488	22	73(b	73(b	NUM
ftr-321	488	23	)	)	PUNCT
ftr-321	488	24	of	of	ADP
ftr-321	488	25	the	the	DET
ftr-321	488	26	german	german	ADJ
ftr-321	488	27	version	version	NOUN
ftr-321	488	28	.	.	PUNCT
ftr-321	489	1	the	the	DET
ftr-321	489	2	english	english	PROPN
ftr-321	489	3	version	version	NOUN
ftr-321	489	4	,	,	PUNCT
ftr-321	489	5	however	however	ADV
ftr-321	489	6	,	,	PUNCT
ftr-321	489	7	also	also	ADV
ftr-321	489	8	clarifies	clarify	VERB
ftr-321	489	9	that	that	SCONJ
ftr-321	489	10	article	article	NOUN
ftr-321	489	11	73(b	73(b	NUM
ftr-321	489	12	)	)	PUNCT
ftr-321	489	13	is	be	AUX
ftr-321	489	14	applicable	applicable	ADJ
ftr-321	489	15	only	only	ADV
ftr-321	489	16	to	to	ADP
ftr-321	489	17	a	a	DET
ftr-321	489	18	special	special	ADJ
ftr-321	489	19	regime	regime	NOUN
ftr-321	489	20	―in	―in	NOUN
ftr-321	489	21	that	that	SCONJ
ftr-321	489	22	third	third	ADJ
ftr-321	489	23	country.‖	country.‖	NOUN
ftr-321	489	24	2012	2012	NUM
ftr-321	489	25	]	]	PUNCT
ftr-321	489	26	eu	eu	NOUN
ftr-321	489	27	ccctb	ccctb	NOUN
ftr-321	489	28	proposal	proposal	NOUN
ftr-321	489	29	329	329	NUM
ftr-321	489	30	different	different	ADJ
ftr-321	489	31	context	context	NOUN
ftr-321	489	32	.	.	PUNCT
ftr-321	490	1	if	if	SCONJ
ftr-321	490	2	one	one	PRON
ftr-321	490	3	nevertheless	nevertheless	ADV
ftr-321	490	4	relied	rely	VERB
ftr-321	490	5	upon	upon	SCONJ
ftr-321	490	6	that	that	DET
ftr-321	490	7	threshold	threshold	NOUN
ftr-321	490	8	,	,	PUNCT
ftr-321	490	9	the	the	DET
ftr-321	490	10	above	above	ADJ
ftr-321	490	11	examples	example	NOUN
ftr-321	490	12	involving	involve	VERB
ftr-321	490	13	a	a	DET
ftr-321	490	14	20	20	NUM
ftr-321	490	15	percent	percent	NOUN
ftr-321	490	16	tax	tax	NOUN
ftr-321	490	17	rate	rate	NOUN
ftr-321	490	18	under	under	ADP
ftr-321	490	19	a	a	DET
ftr-321	490	20	special	special	ADJ
ftr-321	490	21	regime	regime	NOUN
ftr-321	490	22	would	would	AUX
ftr-321	490	23	not	not	PART
ftr-321	490	24	be	be	AUX
ftr-321	490	25	substantially	substantially	ADV
ftr-321	490	26	lower	low	ADJ
ftr-321	490	27	and	and	CCONJ
ftr-321	490	28	,	,	PUNCT
ftr-321	490	29	therefore	therefore	ADV
ftr-321	490	30	,	,	PUNCT
ftr-321	490	31	would	would	AUX
ftr-321	490	32	not	not	PART
ftr-321	490	33	trigger	trigger	VERB
ftr-321	490	34	the	the	DET
ftr-321	490	35	applicability	applicability	NOUN
ftr-321	490	36	of	of	ADP
ftr-321	490	37	article	article	NOUN
ftr-321	490	38	73(b	73(b	NUM
ftr-321	490	39	)	)	PUNCT
ftr-321	490	40	—	—	PUNCT
ftr-321	490	41	the	the	DET
ftr-321	490	42	20	20	NUM
ftr-321	490	43	percent	percent	NOUN
ftr-321	490	44	would	would	AUX
ftr-321	490	45	merely	merely	ADV
ftr-321	490	46	represent	represent	VERB
ftr-321	490	47	50	50	NUM
ftr-321	490	48	percent	percent	NOUN
ftr-321	490	49	of	of	ADP
ftr-321	490	50	the	the	DET
ftr-321	490	51	regular	regular	ADJ
ftr-321	490	52	tax	tax	NOUN
ftr-321	490	53	rate	rate	NOUN
ftr-321	490	54	.	.	PUNCT
ftr-321	491	1	the	the	DET
ftr-321	491	2	danish	danish	ADJ
ftr-321	491	3	presidency	presidency	NOUN
ftr-321	491	4	has	have	AUX
ftr-321	491	5	proposed	propose	VERB
ftr-321	491	6	to	to	PART
ftr-321	491	7	delete	delete	VERB
ftr-321	491	8	the	the	DET
ftr-321	491	9	requirement	requirement	NOUN
ftr-321	491	10	of	of	ADP
ftr-321	491	11	―substantiality‖	―substantiality‖	PROPN
ftr-321	491	12	in	in	ADP
ftr-321	491	13	article	article	NOUN
ftr-321	491	14	73(b	73(b	NUM
ftr-321	491	15	)	)	PUNCT
ftr-321	491	16	.	.	PUNCT
ftr-321	492	1	this	this	PRON
ftr-321	492	2	would	would	AUX
ftr-321	492	3	resolve	resolve	VERB
ftr-321	492	4	several	several	ADJ
ftr-321	492	5	unclarities	unclaritie	NOUN
ftr-321	492	6	previously	previously	ADV
ftr-321	492	7	discussed	discuss	VERB
ftr-321	492	8	.	.	PUNCT
ftr-321	493	1	however	however	ADV
ftr-321	493	2	,	,	PUNCT
ftr-321	493	3	it	it	PRON
ftr-321	493	4	would	would	AUX
ftr-321	493	5	be	be	AUX
ftr-321	493	6	questionable	questionable	ADJ
ftr-321	493	7	if	if	SCONJ
ftr-321	493	8	every	every	DET
ftr-321	493	9	special	special	ADJ
ftr-321	493	10	rule	rule	NOUN
ftr-321	493	11	that	that	PRON
ftr-321	493	12	leads	lead	VERB
ftr-321	493	13	to	to	ADP
ftr-321	493	14	a	a	DET
ftr-321	493	15	lower	low	ADJ
ftr-321	493	16	taxation	taxation	NOUN
ftr-321	493	17	would	would	AUX
ftr-321	493	18	trigger	trigger	VERB
ftr-321	493	19	a	a	DET
ftr-321	493	20	switch	switch	NOUN
ftr-321	493	21	-	-	PUNCT
ftr-321	493	22	over	over	NOUN
ftr-321	493	23	.	.	PUNCT
ftr-321	494	1	a	a	DET
ftr-321	494	2	slightly	slightly	ADV
ftr-321	494	3	lower	low	ADJ
ftr-321	494	4	tax	tax	NOUN
ftr-321	494	5	burden	burden	NOUN
ftr-321	494	6	,	,	PUNCT
ftr-321	494	7	compared	compare	VERB
ftr-321	494	8	to	to	ADP
ftr-321	494	9	the	the	DET
ftr-321	494	10	normal	normal	ADJ
ftr-321	494	11	level	level	NOUN
ftr-321	494	12	of	of	ADP
ftr-321	494	13	taxation	taxation	NOUN
ftr-321	494	14	,	,	PUNCT
ftr-321	494	15	for	for	ADP
ftr-321	494	16	certain	certain	ADJ
ftr-321	494	17	types	type	NOUN
ftr-321	494	18	of	of	ADP
ftr-321	494	19	income	income	NOUN
ftr-321	494	20	in	in	ADP
ftr-321	494	21	a	a	DET
ftr-321	494	22	high	high	ADJ
ftr-321	494	23	tax	tax	NOUN
ftr-321	494	24	country	country	NOUN
ftr-321	494	25	may	may	AUX
ftr-321	494	26	still	still	ADV
ftr-321	494	27	be	be	AUX
ftr-321	494	28	higher	high	ADJ
ftr-321	494	29	than	than	ADP
ftr-321	494	30	the	the	DET
ftr-321	494	31	tax	tax	NOUN
ftr-321	494	32	burden	burden	NOUN
ftr-321	494	33	in	in	ADP
ftr-321	494	34	most	most	ADJ
ftr-321	494	35	of	of	ADP
ftr-321	494	36	the	the	DET
ftr-321	494	37	other	other	ADJ
ftr-321	494	38	states	state	NOUN
ftr-321	494	39	.	.	PUNCT
ftr-321	495	1	it	it	PRON
ftr-321	495	2	can	can	AUX
ftr-321	495	3	be	be	AUX
ftr-321	495	4	just	just	ADV
ftr-321	495	5	as	as	ADV
ftr-321	495	6	difficult	difficult	ADJ
ftr-321	495	7	in	in	ADP
ftr-321	495	8	a	a	DET
ftr-321	495	9	particular	particular	ADJ
ftr-321	495	10	case	case	NOUN
ftr-321	495	11	to	to	PART
ftr-321	495	12	identify	identify	VERB
ftr-321	495	13	a	a	DET
ftr-321	495	14	―special	―special	ADJ
ftr-321	495	15	regime.‖	regime.‖	NOUN
ftr-321	495	16	which	which	PRON
ftr-321	495	17	provisions	provision	NOUN
ftr-321	495	18	qualify	qualify	VERB
ftr-321	495	19	as	as	ADP
ftr-321	495	20	―special	―special	PROPN
ftr-321	495	21	regimes‖	regimes‖	PROPN
ftr-321	495	22	will	will	AUX
ftr-321	495	23	probably	probably	ADV
ftr-321	495	24	have	have	VERB
ftr-321	495	25	to	to	PART
ftr-321	495	26	be	be	AUX
ftr-321	495	27	determined	determine	VERB
ftr-321	495	28	in	in	ADP
ftr-321	495	29	comparison	comparison	NOUN
ftr-321	495	30	with	with	ADP
ftr-321	495	31	the	the	DET
ftr-321	495	32	―general	―general	ADJ
ftr-321	495	33	regime.‖	regime.‖	NOUN
ftr-321	495	34	on	on	ADP
ftr-321	495	35	the	the	DET
ftr-321	495	36	other	other	ADJ
ftr-321	495	37	hand	hand	NOUN
ftr-321	495	38	,	,	PUNCT
ftr-321	495	39	the	the	DET
ftr-321	495	40	ccctb	ccctb	NOUN
ftr-321	495	41	regime	regime	NOUN
ftr-321	495	42	will	will	AUX
ftr-321	495	43	have	have	VERB
ftr-321	495	44	to	to	PART
ftr-321	495	45	be	be	AUX
ftr-321	495	46	the	the	DET
ftr-321	495	47	standard	standard	NOUN
ftr-321	495	48	.	.	PUNCT
ftr-321	496	1	exemptions	exemption	NOUN
ftr-321	496	2	available	available	ADJ
ftr-321	496	3	in	in	ADP
ftr-321	496	4	the	the	DET
ftr-321	496	5	third	third	ADJ
ftr-321	496	6	country	country	NOUN
ftr-321	496	7	for	for	ADP
ftr-321	496	8	capital	capital	NOUN
ftr-321	496	9	gains	gain	NOUN
ftr-321	496	10	,	,	PUNCT
ftr-321	496	11	profit	profit	NOUN
ftr-321	496	12	distributions	distribution	NOUN
ftr-321	496	13	,	,	PUNCT
ftr-321	496	14	or	or	CCONJ
ftr-321	496	15	profits	profit	NOUN
ftr-321	496	16	generated	generate	VERB
ftr-321	496	17	by	by	ADP
ftr-321	496	18	permanent	permanent	ADJ
ftr-321	496	19	establishments	establishment	NOUN
ftr-321	496	20	in	in	ADP
ftr-321	496	21	other	other	ADJ
ftr-321	496	22	third	third	ADJ
ftr-321	496	23	countries	country	NOUN
ftr-321	496	24	will	will	AUX
ftr-321	496	25	presumably	presumably	ADV
ftr-321	496	26	not	not	PART
ftr-321	496	27	be	be	AUX
ftr-321	496	28	special	special	ADJ
ftr-321	496	29	regimes	regime	NOUN
ftr-321	496	30	.	.	PUNCT
ftr-321	497	1	although	although	SCONJ
ftr-321	497	2	article	article	NOUN
ftr-321	497	3	73	73	NUM
ftr-321	497	4	of	of	ADP
ftr-321	497	5	the	the	DET
ftr-321	497	6	proposal	proposal	NOUN
ftr-321	497	7	is	be	AUX
ftr-321	497	8	titled	title	VERB
ftr-321	497	9	―switch	―switch	NOUN
ftr-321	497	10	-	-	PUNCT
ftr-321	497	11	over	over	ADP
ftr-321	497	12	clause,‖	clause,‖	PROPN
ftr-321	497	13	the	the	DET
ftr-321	497	14	clause	clause	NOUN
ftr-321	497	15	as	as	SCONJ
ftr-321	497	16	such	such	ADJ
ftr-321	497	17	merely	merely	ADV
ftr-321	497	18	provides	provide	VERB
ftr-321	497	19	for	for	ADP
ftr-321	497	20	an	an	DET
ftr-321	497	21	exception	exception	NOUN
ftr-321	497	22	from	from	ADP
ftr-321	497	23	the	the	DET
ftr-321	497	24	exemptions	exemption	NOUN
ftr-321	497	25	referred	refer	VERB
ftr-321	497	26	to	to	ADP
ftr-321	497	27	in	in	ADP
ftr-321	497	28	article	article	NOUN
ftr-321	497	29	11(c	11(c	NUM
ftr-321	497	30	)	)	PUNCT
ftr-321	497	31	,	,	PUNCT
ftr-321	497	32	(	(	PUNCT
ftr-321	497	33	d	d	NOUN
ftr-321	497	34	)	)	PUNCT
ftr-321	497	35	,	,	PUNCT
ftr-321	497	36	and	and	CCONJ
ftr-321	497	37	,	,	PUNCT
ftr-321	497	38	in	in	ADP
ftr-321	497	39	the	the	DET
ftr-321	497	40	version	version	NOUN
ftr-321	497	41	of	of	ADP
ftr-321	497	42	the	the	DET
ftr-321	497	43	commission	commission	NOUN
ftr-321	497	44	proposal	proposal	NOUN
ftr-321	497	45	,	,	PUNCT
ftr-321	497	46	(	(	PUNCT
ftr-321	497	47	e	e	NOUN
ftr-321	497	48	)	)	PUNCT
ftr-321	497	49	and	and	CCONJ
ftr-321	497	50	triggers	trigger	VERB
ftr-321	497	51	a	a	DET
ftr-321	497	52	revival	revival	NOUN
ftr-321	497	53	of	of	ADP
ftr-321	497	54	the	the	DET
ftr-321	497	55	tax	tax	NOUN
ftr-321	497	56	liability	liability	NOUN
ftr-321	497	57	with	with	ADP
ftr-321	497	58	respect	respect	NOUN
ftr-321	497	59	to	to	ADP
ftr-321	497	60	that	that	DET
ftr-321	497	61	income	income	NOUN
ftr-321	497	62	.	.	PUNCT
ftr-321	498	1	the	the	DET
ftr-321	498	2	clause	clause	NOUN
ftr-321	498	3	does	do	AUX
ftr-321	498	4	not	not	PART
ftr-321	498	5	provide	provide	VERB
ftr-321	498	6	for	for	ADP
ftr-321	498	7	a	a	DET
ftr-321	498	8	credit	credit	NOUN
ftr-321	498	9	as	as	ADP
ftr-321	498	10	such	such	ADJ
ftr-321	498	11	.	.	PUNCT
ftr-321	499	1	still	still	ADV
ftr-321	499	2	,	,	PUNCT
ftr-321	499	3	article	article	PROPN
ftr-321	499	4	74	74	NUM
ftr-321	499	5	gives	give	VERB
ftr-321	499	6	that	that	DET
ftr-321	499	7	impression	impression	NOUN
ftr-321	499	8	:	:	PUNCT
ftr-321	499	9	―where	―where	ADJ
ftr-321	499	10	article	article	NOUN
ftr-321	499	11	73	73	NUM
ftr-321	499	12	applies	apply	VERB
ftr-321	499	13	to	to	ADP
ftr-321	499	14	the	the	DET
ftr-321	499	15	income	income	NOUN
ftr-321	499	16	of	of	ADP
ftr-321	499	17	a	a	DET
ftr-321	499	18	permanent	permanent	ADJ
ftr-321	499	19	establishment	establishment	NOUN
ftr-321	499	20	in	in	ADP
ftr-321	499	21	a	a	DET
ftr-321	499	22	third	third	ADJ
ftr-321	499	23	country	country	NOUN
ftr-321	499	24	,	,	PUNCT
ftr-321	499	25	its	its	PRON
ftr-321	499	26	revenues	revenue	NOUN
ftr-321	499	27	,	,	PUNCT
ftr-321	499	28	expenses	expense	NOUN
ftr-321	499	29	and	and	CCONJ
ftr-321	499	30	other	other	ADJ
ftr-321	499	31	deductible	deductible	ADJ
ftr-321	499	32	items	item	NOUN
ftr-321	499	33	shall	shall	AUX
ftr-321	499	34	be	be	AUX
ftr-321	499	35	determined	determine	VERB
ftr-321	499	36	according	accord	VERB
ftr-321	499	37	to	to	ADP
ftr-321	499	38	the	the	DET
ftr-321	499	39	rules	rule	NOUN
ftr-321	499	40	of	of	ADP
ftr-321	499	41	the	the	DET
ftr-321	499	42	system	system	NOUN
ftr-321	499	43	provided	provide	VERB
ftr-321	499	44	for	for	ADP
ftr-321	499	45	by	by	ADP
ftr-321	499	46	this	this	DET
ftr-321	499	47	directive.‖	directive.‖	NOUN
ftr-321	499	48	this	this	DET
ftr-321	499	49	provision	provision	NOUN
ftr-321	499	50	would	would	AUX
ftr-321	499	51	only	only	ADV
ftr-321	499	52	make	make	VERB
ftr-321	499	53	sense	sense	NOUN
ftr-321	499	54	if	if	SCONJ
ftr-321	499	55	the	the	DET
ftr-321	499	56	permanent	permanent	ADJ
ftr-321	499	57	establishment	establishment	NOUN
ftr-321	499	58	’s	’s	PART
ftr-321	499	59	income	income	NOUN
ftr-321	499	60	were	be	AUX
ftr-321	499	61	to	to	PART
ftr-321	499	62	be	be	AUX
ftr-321	499	63	taken	take	VERB
ftr-321	499	64	into	into	ADP
ftr-321	499	65	account	account	NOUN
ftr-321	499	66	for	for	ADP
ftr-321	499	67	the	the	DET
ftr-321	499	68	ccctb	ccctb	NOUN
ftr-321	499	69	tax	tax	NOUN
ftr-321	499	70	base	base	NOUN
ftr-321	499	71	for	for	ADP
ftr-321	499	72	purpose	purpose	NOUN
ftr-321	499	73	of	of	ADP
ftr-321	499	74	the	the	DET
ftr-321	499	75	credit	credit	NOUN
ftr-321	499	76	method	method	NOUN
ftr-321	499	77	and	and	CCONJ
ftr-321	499	78	,	,	PUNCT
ftr-321	499	79	specifically	specifically	ADV
ftr-321	499	80	,	,	PUNCT
ftr-321	499	81	the	the	DET
ftr-321	499	82	calculation	calculation	NOUN
ftr-321	499	83	of	of	ADP
ftr-321	499	84	the	the	DET
ftr-321	499	85	maximum	maximum	ADJ
ftr-321	499	86	credit	credit	NOUN
ftr-321	499	87	.	.	PUNCT
ftr-321	500	1	however	however	ADV
ftr-321	500	2	,	,	PUNCT
ftr-321	500	3	neither	neither	PRON
ftr-321	500	4	article	article	NOUN
ftr-321	500	5	73	73	NUM
ftr-321	500	6	nor	nor	CCONJ
ftr-321	500	7	article	article	NOUN
ftr-321	500	8	74	74	NUM
ftr-321	500	9	of	of	ADP
ftr-321	500	10	the	the	DET
ftr-321	500	11	proposal	proposal	NOUN
ftr-321	500	12	provides	provide	VERB
ftr-321	500	13	for	for	ADP
ftr-321	500	14	an	an	DET
ftr-321	500	15	obligation	obligation	NOUN
ftr-321	500	16	to	to	PART
ftr-321	500	17	credit	credit	VERB
ftr-321	500	18	.	.	PUNCT
ftr-321	501	1	this	this	PRON
ftr-321	501	2	might	might	AUX
ftr-321	501	3	be	be	AUX
ftr-321	501	4	the	the	DET
ftr-321	501	5	reason	reason	NOUN
ftr-321	501	6	why	why	SCONJ
ftr-321	501	7	the	the	DET
ftr-321	501	8	danish	danish	ADJ
ftr-321	501	9	presidency	presidency	NOUN
ftr-321	501	10	has	have	AUX
ftr-321	501	11	proposed	propose	VERB
ftr-321	501	12	to	to	PART
ftr-321	501	13	completely	completely	ADV
ftr-321	501	14	abolish	abolish	VERB
ftr-321	501	15	article	article	NOUN
ftr-321	501	16	74	74	NUM
ftr-321	501	17	of	of	ADP
ftr-321	501	18	the	the	DET
ftr-321	501	19	commission	commission	NOUN
ftr-321	501	20	proposal	proposal	NOUN
ftr-321	501	21	.	.	PUNCT
ftr-321	502	1	a	a	DET
ftr-321	502	2	credit	credit	NOUN
ftr-321	502	3	obligation	obligation	NOUN
ftr-321	502	4	can	can	AUX
ftr-321	502	5	,	,	PUNCT
ftr-321	502	6	however	however	ADV
ftr-321	502	7	,	,	PUNCT
ftr-321	502	8	be	be	AUX
ftr-321	502	9	derived	derive	VERB
ftr-321	502	10	from	from	ADP
ftr-321	502	11	article	article	NOUN
ftr-321	502	12	76	76	NUM
ftr-321	502	13	of	of	ADP
ftr-321	502	14	the	the	DET
ftr-321	502	15	proposal	proposal	NOUN
ftr-321	502	16	.	.	PUNCT
ftr-321	503	1	if	if	SCONJ
ftr-321	503	2	income	income	NOUN
ftr-321	503	3	has	have	AUX
ftr-321	503	4	already	already	ADV
ftr-321	503	5	been	be	AUX
ftr-321	503	6	taxed	tax	VERB
ftr-321	503	7	in	in	ADP
ftr-321	503	8	another	another	DET
ftr-321	503	9	member	member	NOUN
ftr-321	503	10	state	state	NOUN
ftr-321	503	11	or	or	CCONJ
ftr-321	503	12	in	in	ADP
ftr-321	503	13	a	a	DET
ftr-321	503	14	third	third	ADJ
ftr-321	503	15	country	country	NOUN
ftr-321	503	16	,	,	PUNCT
ftr-321	503	17	the	the	DET
ftr-321	503	18	foreign	foreign	ADJ
ftr-321	503	19	tax	tax	NOUN
ftr-321	503	20	can	can	AUX
ftr-321	503	21	be	be	AUX
ftr-321	503	22	credited	credit	VERB
ftr-321	503	23	under	under	ADP
ftr-321	503	24	that	that	DET
ftr-321	503	25	provision	provision	NOUN
ftr-321	503	26	,	,	PUNCT
ftr-321	503	27	except	except	SCONJ
ftr-321	503	28	with	with	ADP
ftr-321	503	29	respect	respect	NOUN
ftr-321	503	30	to	to	ADP
ftr-321	503	31	income	income	NOUN
ftr-321	503	32	that	that	PRON
ftr-321	503	33	is	be	AUX
ftr-321	503	34	exempt	exempt	ADJ
ftr-321	503	35	pursuant	pursuant	ADJ
ftr-321	503	36	to	to	ADP
ftr-321	503	37	paragraphs	paragraph	NOUN
ftr-321	503	38	(	(	PUNCT
ftr-321	503	39	c	c	NOUN
ftr-321	503	40	)	)	PUNCT
ftr-321	503	41	,	,	PUNCT
ftr-321	503	42	(	(	PUNCT
ftr-321	503	43	d	d	NOUN
ftr-321	503	44	)	)	PUNCT
ftr-321	503	45	,	,	PUNCT
ftr-321	503	46	and	and	CCONJ
ftr-321	503	47	(	(	PUNCT
ftr-321	503	48	e	e	NOUN
ftr-321	503	49	)	)	PUNCT
ftr-321	503	50	of	of	ADP
ftr-321	503	51	article	article	NOUN
ftr-321	503	52	11	11	NUM
ftr-321	503	53	.	.	PUNCT
ftr-321	504	1	the	the	DET
ftr-321	504	2	text	text	NOUN
ftr-321	504	3	of	of	ADP
ftr-321	504	4	these	these	DET
ftr-321	504	5	provisions	provision	NOUN
ftr-321	504	6	does	do	AUX
ftr-321	504	7	not	not	PART
ftr-321	504	8	mention	mention	VERB
ftr-321	504	9	as	as	ADP
ftr-321	504	10	requirements	requirement	NOUN
ftr-321	504	11	the	the	DET
ftr-321	504	12	terms	term	NOUN
ftr-321	504	13	―interest‖	―interest‖	PROPN
ftr-321	504	14	and	and	CCONJ
ftr-321	504	15	―royalties‖	―royalties‖	PROPN
ftr-321	504	16	that	that	PRON
ftr-321	504	17	are	be	AUX
ftr-321	504	18	mentioned	mention	VERB
ftr-321	504	19	in	in	ADP
ftr-321	504	20	the	the	DET
ftr-321	504	21	title	title	NOUN
ftr-321	504	22	.	.	PUNCT
ftr-321	505	1	the	the	DET
ftr-321	505	2	underlying	underlie	VERB
ftr-321	505	3	objective	objective	NOUN
ftr-321	505	4	is	be	AUX
ftr-321	505	5	to	to	PART
ftr-321	505	6	credit	credit	VERB
ftr-321	505	7	foreign	foreign	ADJ
ftr-321	505	8	tax	tax	NOUN
ftr-321	505	9	in	in	ADP
ftr-321	505	10	order	order	NOUN
ftr-321	505	11	to	to	PART
ftr-321	505	12	eliminate	eliminate	VERB
ftr-321	505	13	double	double	ADJ
ftr-321	505	14	taxation	taxation	NOUN
ftr-321	505	15	in	in	ADP
ftr-321	505	16	all	all	DET
ftr-321	505	17	cases	case	NOUN
ftr-321	505	18	in	in	ADP
ftr-321	505	19	which	which	PRON
ftr-321	505	20	it	it	PRON
ftr-321	505	21	is	be	AUX
ftr-321	505	22	not	not	PART
ftr-321	505	23	eliminated	eliminate	VERB
ftr-321	505	24	by	by	ADP
ftr-321	505	25	way	way	NOUN
ftr-321	505	26	of	of	ADP
ftr-321	505	27	exemption	exemption	NOUN
ftr-321	505	28	.	.	PUNCT
ftr-321	506	1	in	in	ADP
ftr-321	506	2	the	the	DET
ftr-321	506	3	absence	absence	NOUN
ftr-321	506	4	of	of	ADP
ftr-321	506	5	other	other	ADJ
ftr-321	506	6	available	available	ADJ
ftr-321	506	7	provisions	provision	NOUN
ftr-321	506	8	,	,	PUNCT
ftr-321	506	9	article	article	NOUN
ftr-321	506	10	76	76	NUM
ftr-321	506	11	of	of	ADP
ftr-321	506	12	the	the	DET
ftr-321	506	13	proposal	proposal	NOUN
ftr-321	506	14	can	can	AUX
ftr-321	506	15	be	be	AUX
ftr-321	506	16	relied	rely	VERB
ftr-321	506	17	on	on	ADP
ftr-321	506	18	as	as	ADP
ftr-321	506	19	basis	basis	NOUN
ftr-321	506	20	for	for	ADP
ftr-321	506	21	the	the	DET
ftr-321	506	22	credit	credit	NOUN
ftr-321	506	23	obligation	obligation	NOUN
ftr-321	506	24	connected	connect	VERB
ftr-321	506	25	with	with	ADP
ftr-321	506	26	the	the	DET
ftr-321	506	27	switch	switch	NOUN
ftr-321	506	28	-	-	PUNCT
ftr-321	506	29	over	over	NOUN
ftr-321	506	30	.	.	PUNCT
ftr-321	507	1	its	its	PRON
ftr-321	507	2	wording	wording	NOUN
ftr-321	507	3	so	so	SCONJ
ftr-321	507	4	permits	permit	NOUN
ftr-321	507	5	because	because	SCONJ
ftr-321	507	6	it	it	PRON
ftr-321	507	7	refers	refer	VERB
ftr-321	507	8	to	to	ADP
ftr-321	507	9	―income	―income	PROPN
ftr-321	507	10	which	which	PRON
ftr-321	507	11	has	have	VERB
ftr-321	507	12	330	330	NUM
ftr-321	507	13	florida	florida	PROPN
ftr-321	507	14	tax	tax	NOUN
ftr-321	507	15	review	review	NOUN
ftr-321	508	1	[	[	X
ftr-321	508	2	vol	vol	NOUN
ftr-321	508	3	.	.	PUNCT
ftr-321	508	4	13:6	13:6	NUM
ftr-321	508	5	been	be	AUX
ftr-321	508	6	taxed	tax	VERB
ftr-321	508	7	.	.	PUNCT
ftr-321	508	8	.	.	PUNCT
ftr-321	508	9	.	.	PUNCT
ftr-321	509	1	in	in	ADP
ftr-321	509	2	a	a	DET
ftr-321	509	3	third	third	ADJ
ftr-321	509	4	country‖	country‖	NOUN
ftr-321	509	5	and	and	CCONJ
ftr-321	509	6	exempts	exempt	VERB
ftr-321	509	7	only	only	ADV
ftr-321	509	8	―income	―income	ADP
ftr-321	509	9	which	which	PRON
ftr-321	509	10	is	be	AUX
ftr-321	509	11	exempt	exempt	ADJ
ftr-321	509	12	under	under	ADP
ftr-321	509	13	article	article	NOUN
ftr-321	509	14	11(c	11(c	NUM
ftr-321	509	15	)	)	PUNCT
ftr-321	509	16	,	,	PUNCT
ftr-321	509	17	(	(	PUNCT
ftr-321	509	18	d	d	X
ftr-321	509	19	)	)	PUNCT
ftr-321	509	20	or	or	CCONJ
ftr-321	509	21	(	(	PUNCT
ftr-321	509	22	e).‖	e).‖	NOUN
ftr-321	509	23	the	the	DET
ftr-321	509	24	exemption	exemption	NOUN
ftr-321	509	25	pursuant	pursuant	ADJ
ftr-321	509	26	to	to	ADP
ftr-321	509	27	article	article	NOUN
ftr-321	509	28	11(c	11(c	NUM
ftr-321	509	29	)	)	PUNCT
ftr-321	509	30	and	and	CCONJ
ftr-321	509	31	(	(	PUNCT
ftr-321	509	32	d	d	X
ftr-321	509	33	)	)	PUNCT
ftr-321	509	34	does	do	AUX
ftr-321	509	35	not	not	PART
ftr-321	509	36	apply	apply	VERB
ftr-321	509	37	because	because	SCONJ
ftr-321	509	38	it	it	PRON
ftr-321	509	39	is	be	AUX
ftr-321	509	40	precluded	preclude	VERB
ftr-321	509	41	by	by	ADP
ftr-321	509	42	article	article	NOUN
ftr-321	509	43	73	73	NUM
ftr-321	509	44	.	.	PUNCT
ftr-321	510	1	50	50	NUM
ftr-321	511	1	it	it	PRON
ftr-321	511	2	is	be	AUX
ftr-321	511	3	questionable	questionable	ADJ
ftr-321	511	4	whether	whether	SCONJ
ftr-321	511	5	the	the	DET
ftr-321	511	6	scope	scope	NOUN
ftr-321	511	7	of	of	ADP
ftr-321	511	8	application	application	NOUN
ftr-321	511	9	of	of	ADP
ftr-321	511	10	article	article	NOUN
ftr-321	511	11	76	76	NUM
ftr-321	511	12	is	be	AUX
ftr-321	511	13	so	so	ADV
ftr-321	511	14	broad	broad	ADJ
ftr-321	511	15	to	to	AUX
ftr-321	511	16	procure	procure	VERB
ftr-321	511	17	also	also	ADV
ftr-321	511	18	an	an	DET
ftr-321	511	19	indirect	indirect	ADJ
ftr-321	511	20	credit	credit	NOUN
ftr-321	511	21	of	of	ADP
ftr-321	511	22	corporate	corporate	ADJ
ftr-321	511	23	tax	tax	NOUN
ftr-321	511	24	imposed	impose	VERB
ftr-321	511	25	upon	upon	SCONJ
ftr-321	511	26	the	the	DET
ftr-321	511	27	third	third	ADJ
ftr-321	511	28	-	-	PUNCT
ftr-321	511	29	country	country	NOUN
ftr-321	511	30	entity	entity	NOUN
ftr-321	511	31	in	in	ADP
ftr-321	511	32	the	the	DET
ftr-321	511	33	cases	case	NOUN
ftr-321	511	34	in	in	ADP
ftr-321	511	35	which	which	DET
ftr-321	511	36	article	article	NOUN
ftr-321	511	37	73	73	NUM
ftr-321	511	38	of	of	ADP
ftr-321	511	39	the	the	DET
ftr-321	511	40	proposal	proposal	NOUN
ftr-321	511	41	denies	deny	VERB
ftr-321	511	42	an	an	DET
ftr-321	511	43	exemption	exemption	NOUN
ftr-321	511	44	for	for	ADP
ftr-321	511	45	―received	―receive	VERB
ftr-321	511	46	profit	profit	NOUN
ftr-321	511	47	distributions.‖	distributions.‖	VERB
ftr-321	511	48	such	such	DET
ftr-321	511	49	an	an	DET
ftr-321	511	50	indirect	indirect	ADJ
ftr-321	511	51	credit	credit	NOUN
ftr-321	511	52	is	be	AUX
ftr-321	511	53	necessary	necessary	ADJ
ftr-321	511	54	if	if	SCONJ
ftr-321	511	55	the	the	DET
ftr-321	511	56	switch	switch	NOUN
ftr-321	511	57	-	-	PUNCT
ftr-321	511	58	over	over	NOUN
ftr-321	511	59	is	be	AUX
ftr-321	511	60	supposed	suppose	VERB
ftr-321	511	61	to	to	PART
ftr-321	511	62	eliminate	eliminate	VERB
ftr-321	511	63	double	double	ADJ
ftr-321	511	64	taxation	taxation	NOUN
ftr-321	511	65	just	just	ADV
ftr-321	511	66	like	like	ADP
ftr-321	511	67	the	the	DET
ftr-321	511	68	exemption	exemption	NOUN
ftr-321	511	69	provided	provide	VERB
ftr-321	511	70	in	in	ADP
ftr-321	511	71	article	article	NOUN
ftr-321	511	72	11(c	11(c	NUM
ftr-321	511	73	)	)	PUNCT
ftr-321	511	74	.	.	PUNCT
ftr-321	512	1	the	the	DET
ftr-321	512	2	parent	parent	NOUN
ftr-321	512	3	-	-	PUNCT
ftr-321	512	4	subsidiary	subsidiary	NOUN
ftr-321	512	5	directive	directive	NOUN
ftr-321	512	6	maps	map	VERB
ftr-321	512	7	out	out	ADP
ftr-321	512	8	that	that	DET
ftr-321	512	9	option	option	NOUN
ftr-321	512	10	as	as	ADP
ftr-321	512	11	an	an	DET
ftr-321	512	12	alternative	alternative	NOUN
ftr-321	512	13	to	to	ADP
ftr-321	512	14	an	an	DET
ftr-321	512	15	exemption	exemption	NOUN
ftr-321	512	16	.	.	PUNCT
ftr-321	513	1	51	51	NUM
ftr-321	514	1	although	although	SCONJ
ftr-321	514	2	express	express	VERB
ftr-321	514	3	provisions	provision	NOUN
ftr-321	514	4	for	for	ADP
ftr-321	514	5	the	the	DET
ftr-321	514	6	calculation	calculation	NOUN
ftr-321	514	7	of	of	ADP
ftr-321	514	8	the	the	DET
ftr-321	514	9	prior	prior	ADJ
ftr-321	514	10	tax	tax	NOUN
ftr-321	514	11	burden	burden	NOUN
ftr-321	514	12	in	in	ADP
ftr-321	514	13	the	the	DET
ftr-321	514	14	third	third	ADJ
ftr-321	514	15	country	country	NOUN
ftr-321	514	16	do	do	AUX
ftr-321	514	17	not	not	PART
ftr-321	514	18	exist	exist	VERB
ftr-321	514	19	,	,	PUNCT
ftr-321	514	20	that	that	PRON
ftr-321	514	21	is	be	AUX
ftr-321	514	22	certainly	certainly	ADV
ftr-321	514	23	permissible	permissible	ADJ
ftr-321	514	24	according	accord	VERB
ftr-321	514	25	to	to	ADP
ftr-321	514	26	the	the	DET
ftr-321	514	27	wording	wording	NOUN
ftr-321	514	28	of	of	ADP
ftr-321	514	29	article	article	NOUN
ftr-321	514	30	76	76	NUM
ftr-321	514	31	.	.	PUNCT
ftr-321	515	1	article	article	PROPN
ftr-321	515	2	76(5	76(5	NUM
ftr-321	515	3	)	)	PUNCT
ftr-321	515	4	of	of	ADP
ftr-321	515	5	the	the	DET
ftr-321	515	6	proposal	proposal	NOUN
ftr-321	515	7	,	,	PUNCT
ftr-321	515	8	which	which	PRON
ftr-321	515	9	was	be	AUX
ftr-321	515	10	deleted	delete	VERB
ftr-321	515	11	in	in	ADP
ftr-321	515	12	the	the	DET
ftr-321	515	13	compromise	compromise	NOUN
ftr-321	515	14	proposal	proposal	NOUN
ftr-321	515	15	of	of	ADP
ftr-321	515	16	the	the	DET
ftr-321	515	17	danish	danish	ADJ
ftr-321	515	18	presidency	presidency	NOUN
ftr-321	515	19	,	,	PUNCT
ftr-321	515	20	merely	merely	ADV
ftr-321	515	21	refers	refer	VERB
ftr-321	515	22	to	to	ADP
ftr-321	515	23	―deduction	―deduction	PROPN
ftr-321	515	24	for	for	ADP
ftr-321	515	25	the	the	DET
ftr-321	515	26	tax	tax	NOUN
ftr-321	515	27	liability	liability	NOUN
ftr-321	515	28	in	in	ADP
ftr-321	515	29	a	a	DET
ftr-321	515	30	third	third	ADJ
ftr-321	515	31	country.‖	country.‖	NOUN
ftr-321	515	32	the	the	DET
ftr-321	515	33	provision	provision	NOUN
ftr-321	515	34	does	do	AUX
ftr-321	515	35	not	not	PART
ftr-321	515	36	specify	specify	VERB
ftr-321	515	37	whose	whose	DET
ftr-321	515	38	tax	tax	NOUN
ftr-321	515	39	liability	liability	NOUN
ftr-321	515	40	in	in	ADP
ftr-321	515	41	the	the	DET
ftr-321	515	42	third	third	ADJ
ftr-321	515	43	country	country	NOUN
ftr-321	515	44	that	that	PRON
ftr-321	515	45	is	be	AUX
ftr-321	515	46	.	.	PUNCT
ftr-321	516	1	based	base	VERB
ftr-321	516	2	on	on	ADP
ftr-321	516	3	that	that	DET
ftr-321	516	4	wording	wording	NOUN
ftr-321	516	5	,	,	PUNCT
ftr-321	516	6	those	those	DET
ftr-321	516	7	cases	case	NOUN
ftr-321	516	8	would	would	AUX
ftr-321	516	9	allow	allow	VERB
ftr-321	516	10	both	both	DET
ftr-321	516	11	a	a	DET
ftr-321	516	12	direct	direct	ADJ
ftr-321	516	13	50	50	NUM
ftr-321	516	14	.	.	PUNCT
ftr-321	517	1	according	accord	VERB
ftr-321	517	2	to	to	ADP
ftr-321	517	3	the	the	DET
ftr-321	517	4	commission	commission	NOUN
ftr-321	517	5	proposal	proposal	NOUN
ftr-321	517	6	,	,	PUNCT
ftr-321	517	7	article	article	NOUN
ftr-321	517	8	73	73	NUM
ftr-321	517	9	also	also	ADV
ftr-321	517	10	excludes	exclude	VERB
ftr-321	517	11	the	the	DET
ftr-321	517	12	exemption	exemption	NOUN
ftr-321	517	13	according	accord	VERB
ftr-321	517	14	to	to	ADP
ftr-321	517	15	article	article	NOUN
ftr-321	517	16	11(e	11(e	NUM
ftr-321	517	17	)	)	PUNCT
ftr-321	517	18	.	.	PUNCT
ftr-321	518	1	see	see	VERB
ftr-321	518	2	also	also	ADV
ftr-321	518	3	matthijs	matthijs	PROPN
ftr-321	518	4	vogel	vogel	PROPN
ftr-321	518	5	,	,	PUNCT
ftr-321	518	6	withholding	withholding	NOUN
ftr-321	518	7	taxes	taxis	NOUN
ftr-321	518	8	and	and	CCONJ
ftr-321	518	9	relief	relief	NOUN
ftr-321	518	10	for	for	ADP
ftr-321	518	11	double	double	ADJ
ftr-321	518	12	taxation	taxation	NOUN
ftr-321	518	13	,	,	PUNCT
ftr-321	518	14	in	in	ADP
ftr-321	518	15	ccctb	ccctb	NOUN
ftr-321	518	16	:	:	PUNCT
ftr-321	518	17	selected	select	VERB
ftr-321	518	18	issues	issue	NOUN
ftr-321	518	19	191	191	NUM
ftr-321	518	20	,	,	PUNCT
ftr-321	518	21	197	197	NUM
ftr-321	518	22	n.18	n.18	X
ftr-321	518	23	(	(	PUNCT
ftr-321	518	24	dennis	dennis	PROPN
ftr-321	518	25	weber	weber	PROPN
ftr-321	518	26	ed	ed	PROPN
ftr-321	518	27	.	.	PROPN
ftr-321	518	28	,	,	PUNCT
ftr-321	518	29	2012	2012	NUM
ftr-321	518	30	)	)	PUNCT
ftr-321	519	1	[	[	X
ftr-321	519	2	i]n	i]n	VERB
ftr-321	519	3	my	my	PRON
ftr-321	519	4	view	view	NOUN
ftr-321	519	5	the	the	DET
ftr-321	519	6	proposal	proposal	NOUN
ftr-321	519	7	clearly	clearly	ADV
ftr-321	519	8	provides	provide	VERB
ftr-321	519	9	that	that	SCONJ
ftr-321	519	10	if	if	SCONJ
ftr-321	519	11	the	the	DET
ftr-321	519	12	(	(	PUNCT
ftr-321	519	13	income	income	NOUN
ftr-321	519	14	)	)	PUNCT
ftr-321	519	15	exemption	exemption	NOUN
ftr-321	519	16	of	of	ADP
ftr-321	519	17	art	art	NOUN
ftr-321	519	18	.	.	PUNCT
ftr-321	520	1	11	11	NUM
ftr-321	520	2	(	(	PUNCT
ftr-321	520	3	c	c	NOUN
ftr-321	520	4	)	)	PUNCT
ftr-321	520	5	,	,	PUNCT
ftr-321	520	6	(	(	PUNCT
ftr-321	520	7	d	d	X
ftr-321	520	8	)	)	PUNCT
ftr-321	520	9	or	or	CCONJ
ftr-321	520	10	(	(	PUNCT
ftr-321	520	11	e	e	NOUN
ftr-321	520	12	)	)	PUNCT
ftr-321	520	13	is	be	AUX
ftr-321	520	14	denied	deny	VERB
ftr-321	520	15	pursuant	pursuant	ADV
ftr-321	520	16	to	to	ADP
ftr-321	520	17	art	art	NOUN
ftr-321	520	18	.	.	PUNCT
ftr-321	521	1	73	73	NUM
ftr-321	521	2	,	,	PUNCT
ftr-321	521	3	a	a	DET
ftr-321	521	4	tax	tax	NOUN
ftr-321	521	5	credit	credit	NOUN
ftr-321	521	6	is	be	AUX
ftr-321	521	7	still	still	ADV
ftr-321	521	8	available	available	ADJ
ftr-321	521	9	according	accord	VERB
ftr-321	521	10	to	to	ADP
ftr-321	521	11	art	art	NOUN
ftr-321	521	12	.	.	PUNCT
ftr-321	522	1	76	76	NUM
ftr-321	522	2	.	.	PUNCT
ftr-321	523	1	if	if	SCONJ
ftr-321	523	2	art	art	NOUN
ftr-321	523	3	.	.	PUNCT
ftr-321	524	1	73	73	NUM
ftr-321	524	2	applies	apply	VERB
ftr-321	524	3	,	,	PUNCT
ftr-321	524	4	the	the	DET
ftr-321	524	5	respective	respective	ADJ
ftr-321	524	6	income	income	NOUN
ftr-321	524	7	is	be	AUX
ftr-321	524	8	not	not	PART
ftr-321	524	9	exempt	exempt	ADJ
ftr-321	524	10	under	under	ADP
ftr-321	524	11	art	art	NOUN
ftr-321	524	12	.	.	PUNCT
ftr-321	525	1	11	11	NUM
ftr-321	525	2	(	(	PUNCT
ftr-321	525	3	c	c	NOUN
ftr-321	525	4	)	)	PUNCT
ftr-321	525	5	,	,	PUNCT
ftr-321	525	6	(	(	PUNCT
ftr-321	525	7	d	d	X
ftr-321	525	8	)	)	PUNCT
ftr-321	525	9	or	or	CCONJ
ftr-321	525	10	(	(	PUNCT
ftr-321	525	11	e	e	NOUN
ftr-321	525	12	)	)	PUNCT
ftr-321	525	13	.	.	PUNCT
ftr-321	525	14	.	.	PUNCT
ftr-321	525	15	.	.	PUNCT
ftr-321	526	1	.	.	PUNCT
ftr-321	527	1	as	as	ADP
ftr-321	527	2	a	a	DET
ftr-321	527	3	result	result	NOUN
ftr-321	527	4	,	,	PUNCT
ftr-321	527	5	the	the	DET
ftr-321	527	6	door	door	NOUN
ftr-321	527	7	is	be	AUX
ftr-321	527	8	open	open	ADJ
ftr-321	527	9	for	for	ADP
ftr-321	527	10	a	a	DET
ftr-321	527	11	tax	tax	NOUN
ftr-321	527	12	credit	credit	NOUN
ftr-321	527	13	under	under	ADP
ftr-321	527	14	article	article	NOUN
ftr-321	527	15	76	76	NUM
ftr-321	527	16	as	as	SCONJ
ftr-321	527	17	that	that	DET
ftr-321	527	18	article	article	NOUN
ftr-321	527	19	states	state	VERB
ftr-321	527	20	that	that	SCONJ
ftr-321	527	21	a	a	DET
ftr-321	527	22	tax	tax	NOUN
ftr-321	527	23	credit	credit	NOUN
ftr-321	527	24	is	be	AUX
ftr-321	527	25	available	available	ADJ
ftr-321	527	26	for	for	ADP
ftr-321	527	27	―income	―income	PROPN
ftr-321	527	28	which	which	PRON
ftr-321	527	29	has	have	AUX
ftr-321	527	30	been	be	AUX
ftr-321	527	31	taxed	tax	VERB
ftr-321	527	32	in	in	ADP
ftr-321	527	33	another	another	DET
ftr-321	527	34	member	member	NOUN
ftr-321	527	35	state	state	NOUN
ftr-321	527	36	or	or	CCONJ
ftr-321	527	37	in	in	ADP
ftr-321	527	38	a	a	DET
ftr-321	527	39	third	third	ADJ
ftr-321	527	40	country	country	NOUN
ftr-321	527	41	,	,	PUNCT
ftr-321	527	42	other	other	ADJ
ftr-321	527	43	than	than	ADP
ftr-321	527	44	income	income	NOUN
ftr-321	527	45	which	which	PRON
ftr-321	527	46	is	be	AUX
ftr-321	527	47	exempt	exempt	ADJ
ftr-321	527	48	under	under	ADP
ftr-321	527	49	art	art	NOUN
ftr-321	527	50	.	.	PUNCT
ftr-321	528	1	11	11	NUM
ftr-321	528	2	(	(	PUNCT
ftr-321	528	3	c	c	NOUN
ftr-321	528	4	)	)	PUNCT
ftr-321	528	5	,	,	PUNCT
ftr-321	528	6	(	(	PUNCT
ftr-321	528	7	d	d	X
ftr-321	528	8	)	)	PUNCT
ftr-321	528	9	or	or	CCONJ
ftr-321	528	10	(	(	PUNCT
ftr-321	528	11	e).‖	e).‖	NOUN
ftr-321	528	12	51	51	NUM
ftr-321	528	13	.	.	PUNCT
ftr-321	529	1	see	see	VERB
ftr-321	529	2	generally	generally	ADV
ftr-321	529	3	parent	parent	NOUN
ftr-321	529	4	-	-	PUNCT
ftr-321	529	5	subsidiary	subsidiary	NOUN
ftr-321	529	6	directive	directive	NOUN
ftr-321	529	7	,	,	PUNCT
ftr-321	529	8	supra	supra	PROPN
ftr-321	529	9	note	note	NOUN
ftr-321	529	10	18	18	NUM
ftr-321	529	11	.	.	PUNCT
ftr-321	530	1	article	article	NOUN
ftr-321	530	2	4	4	NUM
ftr-321	530	3	reads	read	VERB
ftr-321	530	4	:	:	PUNCT
ftr-321	530	5	where	where	SCONJ
ftr-321	530	6	a	a	DET
ftr-321	530	7	parent	parent	NOUN
ftr-321	530	8	company	company	NOUN
ftr-321	530	9	or	or	CCONJ
ftr-321	530	10	its	its	PRON
ftr-321	530	11	permanent	permanent	ADJ
ftr-321	530	12	establishment	establishment	NOUN
ftr-321	530	13	,	,	PUNCT
ftr-321	530	14	by	by	ADP
ftr-321	530	15	virtue	virtue	NOUN
ftr-321	530	16	of	of	ADP
ftr-321	530	17	the	the	DET
ftr-321	530	18	association	association	NOUN
ftr-321	530	19	of	of	ADP
ftr-321	530	20	the	the	DET
ftr-321	530	21	parent	parent	NOUN
ftr-321	530	22	company	company	NOUN
ftr-321	530	23	with	with	ADP
ftr-321	530	24	its	its	PRON
ftr-321	530	25	subsidiary	subsidiary	NOUN
ftr-321	530	26	,	,	PUNCT
ftr-321	530	27	receives	receive	VERB
ftr-321	530	28	distributed	distribute	VERB
ftr-321	530	29	profits	profit	NOUN
ftr-321	530	30	,	,	PUNCT
ftr-321	530	31	the	the	DET
ftr-321	530	32	member	member	NOUN
ftr-321	530	33	state	state	NOUN
ftr-321	530	34	of	of	ADP
ftr-321	530	35	the	the	DET
ftr-321	530	36	parent	parent	NOUN
ftr-321	530	37	company	company	NOUN
ftr-321	530	38	and	and	CCONJ
ftr-321	530	39	the	the	DET
ftr-321	530	40	member	member	NOUN
ftr-321	530	41	state	state	NOUN
ftr-321	530	42	of	of	ADP
ftr-321	530	43	its	its	PRON
ftr-321	530	44	permanent	permanent	ADJ
ftr-321	530	45	establishment	establishment	NOUN
ftr-321	530	46	shall	shall	AUX
ftr-321	530	47	,	,	PUNCT
ftr-321	530	48	except	except	SCONJ
ftr-321	530	49	when	when	SCONJ
ftr-321	530	50	the	the	DET
ftr-321	530	51	subsidiary	subsidiary	NOUN
ftr-321	530	52	is	be	AUX
ftr-321	530	53	liquidated	liquidate	VERB
ftr-321	530	54	.	.	PUNCT
ftr-321	530	55	.	.	PUNCT
ftr-321	530	56	.	.	PUNCT
ftr-321	531	1	tax	tax	NOUN
ftr-321	531	2	such	such	ADJ
ftr-321	531	3	profits	profit	NOUN
ftr-321	531	4	while	while	SCONJ
ftr-321	531	5	authorising	authorise	VERB
ftr-321	531	6	the	the	DET
ftr-321	531	7	parent	parent	NOUN
ftr-321	531	8	company	company	NOUN
ftr-321	531	9	and	and	CCONJ
ftr-321	531	10	the	the	DET
ftr-321	531	11	permanent	permanent	ADJ
ftr-321	531	12	establishment	establishment	NOUN
ftr-321	531	13	to	to	PART
ftr-321	531	14	deduct	deduct	VERB
ftr-321	531	15	from	from	ADP
ftr-321	531	16	the	the	DET
ftr-321	531	17	amount	amount	NOUN
ftr-321	531	18	of	of	ADP
ftr-321	531	19	tax	tax	NOUN
ftr-321	531	20	due	due	ADJ
ftr-321	531	21	that	that	DET
ftr-321	531	22	fraction	fraction	NOUN
ftr-321	531	23	of	of	ADP
ftr-321	531	24	the	the	DET
ftr-321	531	25	corporation	corporation	NOUN
ftr-321	531	26	tax	tax	NOUN
ftr-321	531	27	related	relate	VERB
ftr-321	531	28	to	to	ADP
ftr-321	531	29	those	those	DET
ftr-321	531	30	profits	profit	NOUN
ftr-321	531	31	and	and	CCONJ
ftr-321	531	32	paid	pay	VERB
ftr-321	531	33	by	by	ADP
ftr-321	531	34	the	the	DET
ftr-321	531	35	subsidiary	subsidiary	NOUN
ftr-321	531	36	and	and	CCONJ
ftr-321	531	37	any	any	DET
ftr-321	531	38	lower	low	ADJ
ftr-321	531	39	-	-	PUNCT
ftr-321	531	40	tier	tier	NOUN
ftr-321	531	41	subsidiary	subsidiary	NOUN
ftr-321	531	42	,	,	PUNCT
ftr-321	531	43	subject	subject	ADJ
ftr-321	531	44	to	to	ADP
ftr-321	531	45	the	the	DET
ftr-321	531	46	condition	condition	NOUN
ftr-321	531	47	that	that	SCONJ
ftr-321	531	48	at	at	ADP
ftr-321	531	49	each	each	DET
ftr-321	531	50	tier	tier	NOUN
ftr-321	531	51	a	a	DET
ftr-321	531	52	company	company	NOUN
ftr-321	531	53	and	and	CCONJ
ftr-321	531	54	its	its	PRON
ftr-321	531	55	lower	low	ADJ
ftr-321	531	56	-	-	PUNCT
ftr-321	531	57	tier	tier	NOUN
ftr-321	531	58	subsidiary	subsidiary	NOUN
ftr-321	531	59	fall	fall	NOUN
ftr-321	531	60	within	within	ADP
ftr-321	531	61	the	the	DET
ftr-321	531	62	definitions	definition	NOUN
ftr-321	531	63	laid	lay	VERB
ftr-321	531	64	down	down	ADP
ftr-321	531	65	in	in	ADP
ftr-321	531	66	article	article	NOUN
ftr-321	531	67	2	2	NUM
ftr-321	531	68	and	and	CCONJ
ftr-321	531	69	meet	meet	VERB
ftr-321	531	70	the	the	DET
ftr-321	531	71	requirements	requirement	NOUN
ftr-321	531	72	provided	provide	VERB
ftr-321	531	73	for	for	ADP
ftr-321	531	74	in	in	ADP
ftr-321	531	75	article	article	NOUN
ftr-321	531	76	3	3	NUM
ftr-321	531	77	,	,	PUNCT
ftr-321	531	78	up	up	ADP
ftr-321	531	79	to	to	ADP
ftr-321	531	80	the	the	DET
ftr-321	531	81	limit	limit	NOUN
ftr-321	531	82	of	of	ADP
ftr-321	531	83	the	the	DET
ftr-321	531	84	amount	amount	NOUN
ftr-321	531	85	of	of	ADP
ftr-321	531	86	the	the	DET
ftr-321	531	87	corresponding	corresponding	ADJ
ftr-321	531	88	tax	tax	NOUN
ftr-321	531	89	due	due	ADJ
ftr-321	531	90	.	.	PUNCT
ftr-321	532	1	i	i	PRON
ftr-321	532	2	d	d	PROPN
ftr-321	532	3	;	;	PUNCT
ftr-321	532	4	see	see	VERB
ftr-321	532	5	also	also	ADV
ftr-321	532	6	georg	georg	ADJ
ftr-321	532	7	kofler	kofler	NOUN
ftr-321	532	8	,	,	PUNCT
ftr-321	532	9	mutter	mutter	NOUN
ftr-321	532	10	-	-	PUNCT
ftr-321	532	11	tochter	tochter	NOUN
ftr-321	532	12	-	-	PUNCT
ftr-321	532	13	richtlinie	richtlinie	NOUN
ftr-321	532	14	,	,	PUNCT
ftr-321	532	15	art	art	NOUN
ftr-321	532	16	.	.	PUNCT
ftr-321	533	1	4	4	NUM
ftr-321	533	2	,	,	PUNCT
ftr-321	533	3	¶	¶	NOUN
ftr-321	533	4	23	23	NUM
ftr-321	533	5	et	et	PROPN
ftr-321	533	6	seq	seq	PROPN
ftr-321	533	7	.	.	PUNCT
ftr-321	534	1	(	(	PUNCT
ftr-321	534	2	2011	2011	NUM
ftr-321	534	3	)	)	PUNCT
ftr-321	534	4	.	.	PUNCT
ftr-321	535	1	2012	2012	NUM
ftr-321	535	2	]	]	PUNCT
ftr-321	535	3	eu	eu	NOUN
ftr-321	535	4	ccctb	ccctb	NOUN
ftr-321	535	5	proposal	proposal	NOUN
ftr-321	535	6	331	331	NUM
ftr-321	535	7	and	and	CCONJ
ftr-321	535	8	an	an	DET
ftr-321	535	9	indirect	indirect	ADJ
ftr-321	535	10	credit	credit	NOUN
ftr-321	535	11	.	.	PUNCT
ftr-321	536	1	it	it	PRON
ftr-321	536	2	does	do	AUX
ftr-321	536	3	not	not	PART
ftr-321	536	4	expressly	expressly	ADV
ftr-321	536	5	regulate	regulate	VERB
ftr-321	536	6	the	the	DET
ftr-321	536	7	criteria	criterion	NOUN
ftr-321	536	8	according	accord	VERB
ftr-321	536	9	to	to	ADP
ftr-321	536	10	which	which	PRON
ftr-321	536	11	the	the	DET
ftr-321	536	12	corporate	corporate	ADJ
ftr-321	536	13	tax	tax	NOUN
ftr-321	536	14	of	of	ADP
ftr-321	536	15	the	the	DET
ftr-321	536	16	distributing	distribute	VERB
ftr-321	536	17	company	company	NOUN
ftr-321	536	18	shall	shall	AUX
ftr-321	536	19	be	be	AUX
ftr-321	536	20	determined	determine	VERB
ftr-321	536	21	.	.	PUNCT
ftr-321	537	1	whoever	whoever	PRON
ftr-321	537	2	considers	consider	VERB
ftr-321	537	3	it	it	PRON
ftr-321	537	4	necessary	necessary	ADJ
ftr-321	537	5	that	that	SCONJ
ftr-321	537	6	―received	―receive	VERB
ftr-321	537	7	profit	profit	NOUN
ftr-321	537	8	distributions‖	distributions‖	PROPN
ftr-321	537	9	be	be	AUX
ftr-321	537	10	credited	credit	VERB
ftr-321	537	11	indirectly	indirectly	ADV
ftr-321	537	12	pursuant	pursuant	ADJ
ftr-321	537	13	to	to	ADP
ftr-321	537	14	article	article	NOUN
ftr-321	537	15	76	76	NUM
ftr-321	537	16	need	need	AUX
ftr-321	537	17	not	not	PART
ftr-321	537	18	necessarily	necessarily	ADV
ftr-321	537	19	defend	defend	VERB
ftr-321	537	20	that	that	DET
ftr-321	537	21	view	view	NOUN
ftr-321	537	22	also	also	ADV
ftr-321	537	23	with	with	ADP
ftr-321	537	24	respect	respect	NOUN
ftr-321	537	25	to	to	ADP
ftr-321	537	26	capital	capital	NOUN
ftr-321	537	27	gains	gain	NOUN
ftr-321	537	28	,	,	PUNCT
ftr-321	537	29	which	which	DET
ftr-321	537	30	article	article	NOUN
ftr-321	537	31	73	73	NUM
ftr-321	537	32	precludes	preclude	VERB
ftr-321	537	33	from	from	ADP
ftr-321	537	34	the	the	DET
ftr-321	537	35	exemption	exemption	NOUN
ftr-321	537	36	of	of	ADP
ftr-321	537	37	article	article	NOUN
ftr-321	537	38	11(d	11(d	NUM
ftr-321	537	39	)	)	PUNCT
ftr-321	537	40	and	and	CCONJ
ftr-321	537	41	that	that	PRON
ftr-321	537	42	are	be	AUX
ftr-321	537	43	again	again	ADV
ftr-321	537	44	considered	consider	VERB
ftr-321	537	45	taxable	taxable	ADJ
ftr-321	537	46	because	because	SCONJ
ftr-321	537	47	it	it	PRON
ftr-321	537	48	is	be	AUX
ftr-321	537	49	even	even	ADV
ftr-321	537	50	more	more	ADV
ftr-321	537	51	difficult	difficult	ADJ
ftr-321	537	52	to	to	PART
ftr-321	537	53	attribute	attribute	VERB
ftr-321	537	54	the	the	DET
ftr-321	537	55	company	company	NOUN
ftr-321	537	56	’s	’s	PART
ftr-321	537	57	underlying	underlie	VERB
ftr-321	537	58	corporate	corporate	ADJ
ftr-321	537	59	tax	tax	NOUN
ftr-321	537	60	to	to	ADP
ftr-321	537	61	the	the	DET
ftr-321	537	62	capital	capital	NOUN
ftr-321	537	63	gains	gain	NOUN
ftr-321	537	64	.	.	PUNCT
ftr-321	538	1	capital	capital	NOUN
ftr-321	538	2	gains	gain	NOUN
ftr-321	538	3	need	need	AUX
ftr-321	538	4	not	not	PART
ftr-321	538	5	exclusively	exclusively	ADV
ftr-321	538	6	represent	represent	VERB
ftr-321	538	7	the	the	DET
ftr-321	538	8	amount	amount	NOUN
ftr-321	538	9	of	of	ADP
ftr-321	538	10	profits	profit	NOUN
ftr-321	538	11	generated	generate	VERB
ftr-321	538	12	but	but	CCONJ
ftr-321	538	13	not	not	PART
ftr-321	538	14	yet	yet	ADV
ftr-321	538	15	distributed	distribute	VERB
ftr-321	538	16	by	by	ADP
ftr-321	538	17	the	the	DET
ftr-321	538	18	company	company	NOUN
ftr-321	538	19	.	.	PUNCT
ftr-321	539	1	the	the	DET
ftr-321	539	2	appreciation	appreciation	NOUN
ftr-321	539	3	of	of	ADP
ftr-321	539	4	the	the	DET
ftr-321	539	5	share	share	NOUN
ftr-321	539	6	earned	earn	VERB
ftr-321	539	7	by	by	ADP
ftr-321	539	8	way	way	NOUN
ftr-321	539	9	of	of	ADP
ftr-321	539	10	capital	capital	NOUN
ftr-321	539	11	gains	gain	NOUN
ftr-321	539	12	may	may	AUX
ftr-321	539	13	also	also	ADV
ftr-321	539	14	be	be	AUX
ftr-321	539	15	based	base	VERB
ftr-321	539	16	on	on	ADP
ftr-321	539	17	assumed	assume	VERB
ftr-321	539	18	future	future	ADJ
ftr-321	539	19	expected	expect	VERB
ftr-321	539	20	yields	yield	NOUN
ftr-321	539	21	,	,	PUNCT
ftr-321	539	22	reflect	reflect	VERB
ftr-321	539	23	general	general	ADJ
ftr-321	539	24	market	market	NOUN
ftr-321	539	25	developments	development	NOUN
ftr-321	539	26	,	,	PUNCT
ftr-321	539	27	or	or	CCONJ
ftr-321	539	28	be	be	AUX
ftr-321	539	29	marked	mark	VERB
ftr-321	539	30	by	by	ADP
ftr-321	539	31	subjective	subjective	ADJ
ftr-321	539	32	ideas	idea	NOUN
ftr-321	539	33	of	of	ADP
ftr-321	539	34	a	a	DET
ftr-321	539	35	buyer	buyer	NOUN
ftr-321	539	36	and	and	CCONJ
ftr-321	539	37	seller	seller	NOUN
ftr-321	539	38	.	.	PUNCT
ftr-321	540	1	in	in	ADP
ftr-321	540	2	any	any	DET
ftr-321	540	3	event	event	NOUN
ftr-321	540	4	,	,	PUNCT
ftr-321	540	5	if	if	SCONJ
ftr-321	540	6	profits	profit	NOUN
ftr-321	540	7	are	be	AUX
ftr-321	540	8	distributed	distribute	VERB
ftr-321	540	9	to	to	ADP
ftr-321	540	10	the	the	DET
ftr-321	540	11	new	new	ADJ
ftr-321	540	12	shareholder	shareholder	NOUN
ftr-321	540	13	after	after	ADP
ftr-321	540	14	the	the	DET
ftr-321	540	15	sale	sale	NOUN
ftr-321	540	16	,	,	PUNCT
ftr-321	540	17	the	the	DET
ftr-321	540	18	company	company	NOUN
ftr-321	540	19	’s	’s	PART
ftr-321	540	20	corporate	corporate	ADJ
ftr-321	540	21	tax	tax	NOUN
ftr-321	540	22	would	would	AUX
ftr-321	540	23	again	again	ADV
ftr-321	540	24	be	be	AUX
ftr-321	540	25	credited	credit	VERB
ftr-321	540	26	.	.	PUNCT
ftr-321	541	1	this	this	PRON
ftr-321	541	2	being	be	AUX
ftr-321	541	3	so	so	ADV
ftr-321	541	4	,	,	PUNCT
ftr-321	541	5	an	an	DET
ftr-321	541	6	indirect	indirect	ADJ
ftr-321	541	7	credit	credit	NOUN
ftr-321	541	8	of	of	ADP
ftr-321	541	9	corporate	corporate	ADJ
ftr-321	541	10	tax	tax	NOUN
ftr-321	541	11	should	should	AUX
ftr-321	541	12	not	not	PART
ftr-321	541	13	be	be	AUX
ftr-321	541	14	acceptable	acceptable	ADJ
ftr-321	541	15	in	in	ADP
ftr-321	541	16	the	the	DET
ftr-321	541	17	case	case	NOUN
ftr-321	541	18	of	of	ADP
ftr-321	541	19	sales	sale	NOUN
ftr-321	541	20	.	.	PUNCT
ftr-321	542	1	however	however	ADV
ftr-321	542	2	,	,	PUNCT
ftr-321	542	3	assuming	assume	VERB
ftr-321	542	4	that	that	SCONJ
ftr-321	542	5	the	the	DET
ftr-321	542	6	more	more	ADV
ftr-321	542	7	convincing	convincing	ADJ
ftr-321	542	8	arguments	argument	NOUN
ftr-321	542	9	speak	speak	VERB
ftr-321	542	10	against	against	ADP
ftr-321	542	11	an	an	DET
ftr-321	542	12	indirect	indirect	ADJ
ftr-321	542	13	credit	credit	NOUN
ftr-321	542	14	in	in	ADP
ftr-321	542	15	the	the	DET
ftr-321	542	16	case	case	NOUN
ftr-321	542	17	of	of	ADP
ftr-321	542	18	a	a	DET
ftr-321	542	19	sale	sale	NOUN
ftr-321	542	20	,	,	PUNCT
ftr-321	542	21	there	there	PRON
ftr-321	542	22	is	be	VERB
ftr-321	542	23	indeed	indeed	ADV
ftr-321	542	24	doubt	doubt	NOUN
ftr-321	542	25	as	as	ADP
ftr-321	542	26	to	to	ADP
ftr-321	542	27	whether	whether	SCONJ
ftr-321	542	28	that	that	DET
ftr-321	542	29	form	form	NOUN
ftr-321	542	30	of	of	ADP
ftr-321	542	31	crediting	credit	VERB
ftr-321	542	32	foreign	foreign	ADJ
ftr-321	542	33	tax	tax	NOUN
ftr-321	542	34	is	be	AUX
ftr-321	542	35	permissible	permissible	ADJ
ftr-321	542	36	in	in	ADP
ftr-321	542	37	the	the	DET
ftr-321	542	38	case	case	NOUN
ftr-321	542	39	of	of	ADP
ftr-321	542	40	received	receive	VERB
ftr-321	542	41	profit	profit	NOUN
ftr-321	542	42	distributions	distribution	NOUN
ftr-321	542	43	.	.	PUNCT
ftr-321	543	1	the	the	DET
ftr-321	543	2	wording	wording	NOUN
ftr-321	543	3	of	of	ADP
ftr-321	543	4	the	the	DET
ftr-321	543	5	relevant	relevant	ADJ
ftr-321	543	6	rules	rule	NOUN
ftr-321	543	7	does	do	AUX
ftr-321	543	8	not	not	PART
ftr-321	543	9	seem	seem	VERB
ftr-321	543	10	to	to	PART
ftr-321	543	11	provide	provide	VERB
ftr-321	543	12	any	any	DET
ftr-321	543	13	indication	indication	NOUN
ftr-321	543	14	for	for	ADP
ftr-321	543	15	a	a	DET
ftr-321	543	16	differentiation	differentiation	NOUN
ftr-321	543	17	between	between	ADP
ftr-321	543	18	the	the	DET
ftr-321	543	19	two	two	NUM
ftr-321	543	20	cases	case	NOUN
ftr-321	543	21	.	.	PUNCT
ftr-321	544	1	another	another	DET
ftr-321	544	2	argument	argument	NOUN
ftr-321	544	3	strengthens	strengthen	VERB
ftr-321	544	4	these	these	DET
ftr-321	544	5	doubts	doubt	NOUN
ftr-321	544	6	:	:	PUNCT
ftr-321	544	7	only	only	ADV
ftr-321	544	8	article	article	NOUN
ftr-321	544	9	76	76	NUM
ftr-321	544	10	of	of	ADP
ftr-321	544	11	the	the	DET
ftr-321	544	12	proposal	proposal	NOUN
ftr-321	544	13	can	can	AUX
ftr-321	544	14	be	be	AUX
ftr-321	544	15	viewed	view	VERB
ftr-321	544	16	as	as	ADP
ftr-321	544	17	a	a	DET
ftr-321	544	18	legal	legal	ADJ
ftr-321	544	19	basis	basis	NOUN
ftr-321	544	20	for	for	ADP
ftr-321	544	21	an	an	DET
ftr-321	544	22	indirect	indirect	ADJ
ftr-321	544	23	credit	credit	NOUN
ftr-321	544	24	because	because	SCONJ
ftr-321	544	25	its	its	PRON
ftr-321	544	26	wording	wording	NOUN
ftr-321	544	27	is	be	AUX
ftr-321	544	28	open	open	ADJ
ftr-321	544	29	.	.	PUNCT
ftr-321	545	1	a	a	DET
ftr-321	545	2	broad	broad	ADJ
ftr-321	545	3	interpretation	interpretation	NOUN
ftr-321	545	4	of	of	ADP
ftr-321	545	5	article	article	NOUN
ftr-321	545	6	76	76	NUM
ftr-321	545	7	of	of	ADP
ftr-321	545	8	the	the	DET
ftr-321	545	9	proposal	proposal	NOUN
ftr-321	545	10	risks	risk	VERB
ftr-321	545	11	making	make	VERB
ftr-321	545	12	its	its	PRON
ftr-321	545	13	scope	scope	NOUN
ftr-321	545	14	of	of	ADP
ftr-321	545	15	application	application	NOUN
ftr-321	545	16	endless	endless	ADJ
ftr-321	545	17	.	.	PUNCT
ftr-321	546	1	in	in	ADP
ftr-321	546	2	that	that	DET
ftr-321	546	3	case	case	NOUN
ftr-321	546	4	,	,	PUNCT
ftr-321	546	5	one	one	PRON
ftr-321	546	6	would	would	AUX
ftr-321	546	7	also	also	ADV
ftr-321	546	8	have	have	VERB
ftr-321	546	9	to	to	PART
ftr-321	546	10	consider	consider	VERB
ftr-321	546	11	crediting	credit	VERB
ftr-321	546	12	the	the	DET
ftr-321	546	13	tax	tax	NOUN
ftr-321	546	14	of	of	ADP
ftr-321	546	15	the	the	DET
ftr-321	546	16	paying	pay	VERB
ftr-321	546	17	company	company	NOUN
ftr-321	546	18	in	in	ADP
ftr-321	546	19	case	case	NOUN
ftr-321	546	20	of	of	ADP
ftr-321	546	21	interest	interest	NOUN
ftr-321	546	22	and	and	CCONJ
ftr-321	546	23	royalties	royalty	NOUN
ftr-321	546	24	.	.	PUNCT
ftr-321	547	1	the	the	DET
ftr-321	547	2	authors	author	NOUN
ftr-321	547	3	of	of	ADP
ftr-321	547	4	the	the	DET
ftr-321	547	5	proposal	proposal	NOUN
ftr-321	547	6	can	can	AUX
ftr-321	547	7	not	not	PART
ftr-321	547	8	have	have	AUX
ftr-321	547	9	intended	intend	VERB
ftr-321	547	10	that	that	DET
ftr-321	547	11	consequence	consequence	NOUN
ftr-321	547	12	.	.	PUNCT
ftr-321	548	1	all	all	DET
ftr-321	548	2	this	this	PRON
ftr-321	548	3	speaks	speak	VERB
ftr-321	548	4	for	for	ADP
ftr-321	548	5	leaving	leave	VERB
ftr-321	548	6	it	it	PRON
ftr-321	548	7	at	at	ADP
ftr-321	548	8	a	a	DET
ftr-321	548	9	direct	direct	ADJ
ftr-321	548	10	credit	credit	NOUN
ftr-321	548	11	based	base	VERB
ftr-321	548	12	on	on	ADP
ftr-321	548	13	the	the	DET
ftr-321	548	14	current	current	ADJ
ftr-321	548	15	proposal	proposal	NOUN
ftr-321	548	16	and	and	CCONJ
ftr-321	548	17	,	,	PUNCT
ftr-321	548	18	in	in	ADP
ftr-321	548	19	case	case	NOUN
ftr-321	548	20	of	of	ADP
ftr-321	548	21	taxable	taxable	ADJ
ftr-321	548	22	profit	profit	NOUN
ftr-321	548	23	distributions	distribution	NOUN
ftr-321	548	24	or	or	CCONJ
ftr-321	548	25	proceeds	proceed	NOUN
ftr-321	548	26	from	from	ADP
ftr-321	548	27	the	the	DET
ftr-321	548	28	sale	sale	NOUN
ftr-321	548	29	of	of	ADP
ftr-321	548	30	shares	share	NOUN
ftr-321	548	31	,	,	PUNCT
ftr-321	548	32	to	to	PART
ftr-321	548	33	credit	credit	NOUN
ftr-321	548	34	only	only	ADV
ftr-321	548	35	the	the	DET
ftr-321	548	36	tax	tax	NOUN
ftr-321	548	37	of	of	ADP
ftr-321	548	38	the	the	DET
ftr-321	548	39	third	third	ADJ
ftr-321	548	40	country	country	NOUN
ftr-321	548	41	imposed	impose	VERB
ftr-321	548	42	upon	upon	SCONJ
ftr-321	548	43	the	the	DET
ftr-321	548	44	recipient	recipient	NOUN
ftr-321	548	45	.	.	PUNCT
ftr-321	549	1	the	the	DET
ftr-321	549	2	title	title	NOUN
ftr-321	549	3	of	of	ADP
ftr-321	549	4	article	article	NOUN
ftr-321	549	5	76	76	NUM
ftr-321	549	6	,	,	PUNCT
ftr-321	549	7	which	which	PRON
ftr-321	549	8	refers	refer	VERB
ftr-321	549	9	to	to	ADP
ftr-321	549	10	taxes	taxis	NOUN
ftr-321	549	11	―at	―at	PROPN
ftr-321	550	1	source,‖	source,‖	PROPN
ftr-321	550	2	seems	seem	VERB
ftr-321	550	3	to	to	PART
ftr-321	550	4	point	point	VERB
ftr-321	550	5	in	in	ADP
ftr-321	550	6	the	the	DET
ftr-321	550	7	same	same	ADJ
ftr-321	550	8	direction	direction	NOUN
ftr-321	550	9	.	.	PUNCT
ftr-321	551	1	the	the	DET
ftr-321	551	2	lacking	lacking	ADJ
ftr-321	551	3	option	option	NOUN
ftr-321	551	4	of	of	ADP
ftr-321	551	5	an	an	DET
ftr-321	551	6	indirect	indirect	ADJ
ftr-321	551	7	credit	credit	NOUN
ftr-321	551	8	,	,	PUNCT
ftr-321	551	9	however	however	ADV
ftr-321	551	10	,	,	PUNCT
ftr-321	551	11	is	be	AUX
ftr-321	551	12	not	not	PART
ftr-321	551	13	convincing	convincing	ADJ
ftr-321	551	14	in	in	ADP
ftr-321	551	15	terms	term	NOUN
ftr-321	551	16	of	of	ADP
ftr-321	551	17	legal	legal	ADJ
ftr-321	551	18	policy	policy	NOUN
ftr-321	551	19	.	.	PUNCT
ftr-321	552	1	c.	c.	PROPN
ftr-321	552	2	controlled	control	VERB
ftr-321	552	3	foreign	foreign	ADJ
ftr-321	552	4	companies	company	NOUN
ftr-321	552	5	(	(	PUNCT
ftr-321	552	6	“	"	PUNCT
ftr-321	552	7	cfc”s	cfc”s	X
ftr-321	552	8	)	)	PUNCT
ftr-321	552	9	a	a	DET
ftr-321	552	10	mere	mere	ADJ
ftr-321	552	11	switch	switch	NOUN
ftr-321	552	12	-	-	PUNCT
ftr-321	552	13	over	over	NOUN
ftr-321	552	14	is	be	AUX
ftr-321	552	15	not	not	PART
ftr-321	552	16	always	always	ADV
ftr-321	552	17	the	the	DET
ftr-321	552	18	only	only	ADJ
ftr-321	552	19	option	option	NOUN
ftr-321	552	20	.	.	PUNCT
ftr-321	553	1	in	in	ADP
ftr-321	553	2	select	select	ADJ
ftr-321	553	3	situations	situation	NOUN
ftr-321	553	4	the	the	DET
ftr-321	553	5	proposal	proposal	NOUN
ftr-321	553	6	also	also	ADV
ftr-321	553	7	considers	consider	VERB
ftr-321	553	8	it	it	PRON
ftr-321	553	9	acceptable	acceptable	ADJ
ftr-321	553	10	to	to	PART
ftr-321	553	11	look	look	VERB
ftr-321	553	12	through	through	ADP
ftr-321	553	13	the	the	DET
ftr-321	553	14	entity	entity	NOUN
ftr-321	553	15	resident	resident	NOUN
ftr-321	553	16	outside	outside	ADP
ftr-321	553	17	the	the	DET
ftr-321	553	18	european	european	PROPN
ftr-321	553	19	union	union	PROPN
ftr-321	553	20	.	.	PUNCT
ftr-321	554	1	article	article	NOUN
ftr-321	554	2	82	82	NUM
ftr-321	554	3	of	of	ADP
ftr-321	554	4	the	the	DET
ftr-321	554	5	proposal	proposal	NOUN
ftr-321	554	6	contains	contain	VERB
ftr-321	554	7	such	such	DET
ftr-321	554	8	a	a	DET
ftr-321	554	9	cfc	cfc	NOUN
ftr-321	554	10	clause	clause	NOUN
ftr-321	554	11	.	.	PUNCT
ftr-321	555	1	52	52	NUM
ftr-321	555	2	the	the	DET
ftr-321	555	3	tax	tax	NOUN
ftr-321	555	4	base	base	NOUN
ftr-321	555	5	shall	shall	AUX
ftr-321	555	6	include	include	VERB
ftr-321	555	7	the	the	DET
ftr-321	555	8	non	non	ADJ
ftr-321	555	9	-	-	ADJ
ftr-321	555	10	distributed	distributed	ADJ
ftr-321	555	11	income	income	NOUN
ftr-321	555	12	of	of	ADP
ftr-321	555	13	an	an	DET
ftr-321	555	14	entity	entity	NOUN
ftr-321	555	15	52	52	NUM
ftr-321	555	16	.	.	PUNCT
ftr-321	556	1	for	for	ADP
ftr-321	556	2	a	a	DET
ftr-321	556	3	discussion	discussion	NOUN
ftr-321	556	4	on	on	ADP
ftr-321	556	5	cfc	cfc	PROPN
ftr-321	556	6	rules	rule	NOUN
ftr-321	556	7	in	in	ADP
ftr-321	556	8	the	the	DET
ftr-321	556	9	ccctb	ccctb	NOUN
ftr-321	556	10	system	system	NOUN
ftr-321	556	11	,	,	PUNCT
ftr-321	556	12	see	see	VERB
ftr-321	556	13	georg	georg	NOUN
ftr-321	556	14	kofler	kofler	NOUN
ftr-321	556	15	,	,	PUNCT
ftr-321	556	16	cfc	cfc	PROPN
ftr-321	556	17	rules	rule	NOUN
ftr-321	556	18	,	,	PUNCT
ftr-321	556	19	in	in	ADP
ftr-321	556	20	the	the	DET
ftr-321	556	21	common	common	ADJ
ftr-321	556	22	consolidated	consolidated	ADJ
ftr-321	556	23	corporate	corporate	ADJ
ftr-321	556	24	tax	tax	NOUN
ftr-321	556	25	base	base	NOUN
ftr-321	556	26	725	725	NUM
ftr-321	556	27	,	,	PUNCT
ftr-321	556	28	725–49	725–49	NUM
ftr-321	557	1	(	(	PUNCT
ftr-321	557	2	michael	michael	PROPN
ftr-321	557	3	lang	lang	PROPN
ftr-321	557	4	et	et	PROPN
ftr-321	557	5	al	al	PROPN
ftr-321	557	6	.	.	PUNCT
ftr-321	557	7	eds	eds	PROPN
ftr-321	557	8	.	.	PROPN
ftr-321	557	9	,	,	PUNCT
ftr-321	557	10	2008	2008	NUM
ftr-321	557	11	)	)	PUNCT
ftr-321	558	1	[	[	X
ftr-321	558	2	hereinafter	hereinafter	NOUN
ftr-321	558	3	kofler	kofler	NOUN
ftr-321	558	4	,	,	PUNCT
ftr-321	558	5	cfc	cfc	PROPN
ftr-321	558	6	rules	rule	NOUN
ftr-321	558	7	]	]	PUNCT
ftr-321	558	8	.	.	PUNCT
ftr-321	559	1	332	332	NUM
ftr-321	559	2	florida	florida	PROPN
ftr-321	559	3	tax	tax	PROPN
ftr-321	559	4	review	review	NOUN
ftr-321	559	5	[	[	X
ftr-321	559	6	vol	vol	NOUN
ftr-321	559	7	.	.	PUNCT
ftr-321	560	1	13:6	13:6	NUM
ftr-321	560	2	resident	resident	NOUN
ftr-321	560	3	in	in	ADP
ftr-321	560	4	a	a	DET
ftr-321	560	5	third	third	ADJ
ftr-321	560	6	country	country	NOUN
ftr-321	560	7	where	where	SCONJ
ftr-321	560	8	certain	certain	ADJ
ftr-321	560	9	conditions	condition	NOUN
ftr-321	560	10	are	be	AUX
ftr-321	560	11	met	meet	VERB
ftr-321	560	12	.	.	PUNCT
ftr-321	561	1	53	53	NUM
ftr-321	561	2	the	the	DET
ftr-321	561	3	commission	commission	NOUN
ftr-321	561	4	has	have	AUX
ftr-321	561	5	opted	opt	VERB
ftr-321	561	6	for	for	ADP
ftr-321	561	7	such	such	DET
ftr-321	561	8	a	a	DET
ftr-321	561	9	rule	rule	NOUN
ftr-321	561	10	,	,	PUNCT
ftr-321	561	11	although	although	SCONJ
ftr-321	561	12	certainly	certainly	ADV
ftr-321	561	13	not	not	PART
ftr-321	561	14	all	all	DET
ftr-321	561	15	member	member	NOUN
ftr-321	561	16	states	state	NOUN
ftr-321	561	17	have	have	AUX
ftr-321	561	18	adopted	adopt	VERB
ftr-321	561	19	cfc	cfc	NOUN
ftr-321	561	20	rules	rule	NOUN
ftr-321	561	21	in	in	ADP
ftr-321	561	22	their	their	PRON
ftr-321	561	23	national	national	ADJ
ftr-321	561	24	tax	tax	NOUN
ftr-321	561	25	systems	system	NOUN
ftr-321	561	26	.	.	PUNCT
ftr-321	562	1	54	54	NUM
ftr-321	562	2	it	it	PRON
ftr-321	562	3	has	have	AUX
ftr-321	562	4	preferably	preferably	ADV
ftr-321	562	5	adopted	adopt	VERB
ftr-321	562	6	a	a	DET
ftr-321	562	7	provision	provision	NOUN
ftr-321	562	8	that	that	PRON
ftr-321	562	9	allows	allow	VERB
ftr-321	562	10	a	a	DET
ftr-321	562	11	look	look	VERB
ftr-321	562	12	-	-	PUNCT
ftr-321	562	13	through	through	ADP
ftr-321	562	14	approach	approach	NOUN
ftr-321	562	15	only	only	ADV
ftr-321	562	16	if	if	SCONJ
ftr-321	562	17	certain	certain	ADJ
ftr-321	562	18	rather	rather	ADV
ftr-321	562	19	strict	strict	ADJ
ftr-321	562	20	conditions	condition	NOUN
ftr-321	562	21	are	be	AUX
ftr-321	562	22	met	meet	VERB
ftr-321	562	23	.	.	PUNCT
ftr-321	563	1	in	in	ADP
ftr-321	563	2	any	any	DET
ftr-321	563	3	event	event	NOUN
ftr-321	563	4	,	,	PUNCT
ftr-321	563	5	it	it	PRON
ftr-321	563	6	specifically	specifically	ADV
ftr-321	563	7	exempts	exempt	VERB
ftr-321	563	8	companies	company	NOUN
ftr-321	563	9	whose	whose	DET
ftr-321	563	10	principal	principal	ADJ
ftr-321	563	11	class	class	NOUN
ftr-321	563	12	of	of	ADP
ftr-321	563	13	shares	share	NOUN
ftr-321	563	14	is	be	AUX
ftr-321	563	15	regularly	regularly	ADV
ftr-321	563	16	traded	trade	VERB
ftr-321	563	17	on	on	ADP
ftr-321	563	18	one	one	NUM
ftr-321	563	19	or	or	CCONJ
ftr-321	563	20	more	more	ADJ
ftr-321	563	21	recognized	recognize	VERB
ftr-321	563	22	stock	stock	NOUN
ftr-321	563	23	exchanges	exchange	NOUN
ftr-321	563	24	.	.	PUNCT
ftr-321	564	1	furthermore	furthermore	ADV
ftr-321	564	2	,	,	PUNCT
ftr-321	564	3	pursuant	pursuant	ADJ
ftr-321	564	4	to	to	ADP
ftr-321	564	5	article	article	NOUN
ftr-321	564	6	82(2	82(2	NUM
ftr-321	564	7	)	)	PUNCT
ftr-321	564	8	of	of	ADP
ftr-321	564	9	the	the	DET
ftr-321	564	10	proposal	proposal	NOUN
ftr-321	564	11	,	,	PUNCT
ftr-321	564	12	companies	company	NOUN
ftr-321	564	13	with	with	ADP
ftr-321	564	14	residency	residency	NOUN
ftr-321	564	15	in	in	ADP
ftr-321	564	16	an	an	DET
ftr-321	564	17	eea	eea	PROPN
ftr-321	564	18	state	state	NOUN
ftr-321	564	19	,	,	PUNCT
ftr-321	564	20	with	with	ADP
ftr-321	564	21	which	which	PRON
ftr-321	564	22	there	there	PRON
ftr-321	564	23	is	be	VERB
ftr-321	564	24	an	an	DET
ftr-321	564	25	agreement	agreement	NOUN
ftr-321	564	26	on	on	ADP
ftr-321	564	27	the	the	DET
ftr-321	564	28	exchange	exchange	NOUN
ftr-321	564	29	of	of	ADP
ftr-321	564	30	information	information	NOUN
ftr-321	564	31	under	under	ADP
ftr-321	564	32	international	international	ADJ
ftr-321	564	33	law	law	NOUN
ftr-321	564	34	,	,	PUNCT
ftr-321	564	35	are	be	AUX
ftr-321	564	36	exempt	exempt	ADJ
ftr-321	564	37	as	as	ADV
ftr-321	564	38	well	well	ADV
ftr-321	564	39	.	.	PUNCT
ftr-321	565	1	according	accord	VERB
ftr-321	565	2	to	to	ADP
ftr-321	565	3	the	the	DET
ftr-321	565	4	proposal	proposal	NOUN
ftr-321	565	5	of	of	ADP
ftr-321	565	6	the	the	DET
ftr-321	565	7	danish	danish	ADJ
ftr-321	565	8	presidency	presidency	NOUN
ftr-321	565	9	,	,	PUNCT
ftr-321	565	10	the	the	DET
ftr-321	565	11	scope	scope	NOUN
ftr-321	565	12	of	of	ADP
ftr-321	565	13	the	the	DET
ftr-321	565	14	cfc	cfc	NOUN
ftr-321	565	15	-	-	PUNCT
ftr-321	565	16	rule	rule	NOUN
ftr-321	565	17	should	should	AUX
ftr-321	565	18	be	be	AUX
ftr-321	565	19	extended	extend	VERB
ftr-321	565	20	in	in	ADP
ftr-321	565	21	various	various	ADJ
ftr-321	565	22	ways	way	NOUN
ftr-321	565	23	.	.	PUNCT
ftr-321	566	1	the	the	DET
ftr-321	566	2	exemption	exemption	NOUN
ftr-321	566	3	for	for	ADP
ftr-321	566	4	companies	company	NOUN
ftr-321	566	5	,	,	PUNCT
ftr-321	566	6	whose	whose	DET
ftr-321	566	7	principal	principal	ADJ
ftr-321	566	8	class	class	NOUN
ftr-321	566	9	of	of	ADP
ftr-321	566	10	shares	share	NOUN
ftr-321	566	11	is	be	AUX
ftr-321	566	12	regularly	regularly	ADV
ftr-321	566	13	traded	trade	VERB
ftr-321	566	14	on	on	ADP
ftr-321	566	15	one	one	NUM
ftr-321	566	16	or	or	CCONJ
ftr-321	566	17	more	more	ADJ
ftr-321	566	18	recognized	recognize	VERB
ftr-321	566	19	stock	stock	NOUN
ftr-321	566	20	exchanges	exchange	NOUN
ftr-321	566	21	,	,	PUNCT
ftr-321	566	22	shall	shall	AUX
ftr-321	566	23	be	be	AUX
ftr-321	566	24	deleted	delete	VERB
ftr-321	566	25	again	again	ADV
ftr-321	566	26	.	.	PUNCT
ftr-321	567	1	55	55	NUM
ftr-321	567	2	furthermore	furthermore	ADV
ftr-321	567	3	,	,	PUNCT
ftr-321	567	4	companies	company	NOUN
ftr-321	567	5	that	that	PRON
ftr-321	567	6	are	be	AUX
ftr-321	567	7	resident	resident	ADJ
ftr-321	567	8	in	in	ADP
ftr-321	567	9	a	a	DET
ftr-321	567	10	third	third	ADJ
ftr-321	567	11	country	country	NOUN
ftr-321	567	12	party	party	NOUN
ftr-321	567	13	to	to	ADP
ftr-321	567	14	the	the	DET
ftr-321	567	15	european	european	ADJ
ftr-321	567	16	economic	economic	ADJ
ftr-321	567	17	area	area	NOUN
ftr-321	567	18	agreement	agreement	NOUN
ftr-321	567	19	and	and	CCONJ
ftr-321	567	20	with	with	ADP
ftr-321	567	21	which	which	PRON
ftr-321	567	22	there	there	PRON
ftr-321	567	23	is	be	VERB
ftr-321	567	24	an	an	DET
ftr-321	567	25	agreement	agreement	NOUN
ftr-321	567	26	on	on	ADP
ftr-321	567	27	the	the	DET
ftr-321	567	28	exchange	exchange	NOUN
ftr-321	567	29	of	of	ADP
ftr-321	567	30	information	information	NOUN
ftr-321	567	31	comparable	comparable	ADJ
ftr-321	567	32	to	to	ADP
ftr-321	567	33	the	the	DET
ftr-321	567	34	exchange	exchange	NOUN
ftr-321	567	35	of	of	ADP
ftr-321	567	36	information	information	NOUN
ftr-321	567	37	on	on	ADP
ftr-321	567	38	request	request	NOUN
ftr-321	567	39	provided	provide	VERB
ftr-321	567	40	for	for	ADP
ftr-321	567	41	in	in	ADP
ftr-321	567	42	directive	directive	NOUN
ftr-321	567	43	2011/16	2011/16	NUM
ftr-321	567	44	/	/	SYM
ftr-321	567	45	eu	eu	PROPN
ftr-321	567	46	can	can	AUX
ftr-321	567	47	,	,	PUNCT
ftr-321	567	48	according	accord	VERB
ftr-321	567	49	to	to	ADP
ftr-321	567	50	this	this	DET
ftr-321	567	51	danish	danish	ADJ
ftr-321	567	52	proposal	proposal	NOUN
ftr-321	567	53	,	,	PUNCT
ftr-321	567	54	fall	fall	VERB
ftr-321	567	55	within	within	ADP
ftr-321	567	56	the	the	DET
ftr-321	567	57	scope	scope	NOUN
ftr-321	567	58	of	of	ADP
ftr-321	567	59	the	the	DET
ftr-321	567	60	cfc	cfc	NOUN
ftr-321	567	61	-	-	PUNCT
ftr-321	567	62	rule	rule	NOUN
ftr-321	567	63	.	.	PUNCT
ftr-321	568	1	56	56	NUM
ftr-321	568	2	permanent	permanent	ADJ
ftr-321	568	3	establishments	establishment	NOUN
ftr-321	568	4	in	in	ADP
ftr-321	568	5	third	third	ADJ
ftr-321	568	6	countries	country	NOUN
ftr-321	568	7	,	,	PUNCT
ftr-321	568	8	which	which	PRON
ftr-321	568	9	were	be	AUX
ftr-321	568	10	taken	take	VERB
ftr-321	568	11	out	out	ADP
ftr-321	568	12	of	of	ADP
ftr-321	568	13	the	the	DET
ftr-321	568	14	scope	scope	NOUN
ftr-321	568	15	for	for	ADP
ftr-321	568	16	the	the	DET
ftr-321	568	17	switch	switch	NOUN
ftr-321	568	18	-	-	PUNCT
ftr-321	568	19	over	over	ADP
ftr-321	568	20	clause	clause	NOUN
ftr-321	568	21	,	,	PUNCT
ftr-321	568	22	fall	fall	VERB
ftr-321	568	23	,	,	PUNCT
ftr-321	568	24	according	accord	VERB
ftr-321	568	25	to	to	ADP
ftr-321	568	26	the	the	DET
ftr-321	568	27	proposal	proposal	NOUN
ftr-321	568	28	of	of	ADP
ftr-321	568	29	the	the	DET
ftr-321	568	30	danish	danish	ADJ
ftr-321	568	31	presidency	presidency	NOUN
ftr-321	568	32	,	,	PUNCT
ftr-321	568	33	within	within	ADP
ftr-321	568	34	the	the	DET
ftr-321	568	35	scope	scope	NOUN
ftr-321	568	36	of	of	ADP
ftr-321	568	37	the	the	DET
ftr-321	568	38	cfc	cfc	NOUN
ftr-321	568	39	-	-	PUNCT
ftr-321	568	40	rule	rule	NOUN
ftr-321	568	41	.	.	PUNCT
ftr-321	569	1	the	the	DET
ftr-321	569	2	rule	rule	NOUN
ftr-321	569	3	is	be	AUX
ftr-321	569	4	applicable	applicable	ADJ
ftr-321	569	5	to	to	ADP
ftr-321	569	6	entities	entity	NOUN
ftr-321	569	7	―resident	―resident	ADP
ftr-321	569	8	in	in	ADP
ftr-321	569	9	a	a	DET
ftr-321	569	10	third	third	ADJ
ftr-321	569	11	country.‖	country.‖	NOUN
ftr-321	569	12	there	there	PRON
ftr-321	569	13	is	be	VERB
ftr-321	569	14	no	no	DET
ftr-321	569	15	separate	separate	ADJ
ftr-321	569	16	definition	definition	NOUN
ftr-321	569	17	of	of	ADP
ftr-321	569	18	what	what	PRON
ftr-321	569	19	―resident‖	―resident‖	NOUN
ftr-321	569	20	is	be	AUX
ftr-321	569	21	supposed	suppose	VERB
ftr-321	569	22	to	to	PART
ftr-321	569	23	mean	mean	VERB
ftr-321	569	24	.	.	PUNCT
ftr-321	570	1	according	accord	VERB
ftr-321	570	2	to	to	ADP
ftr-321	570	3	their	their	PRON
ftr-321	570	4	very	very	ADV
ftr-321	570	5	wording	wording	NOUN
ftr-321	570	6	,	,	PUNCT
ftr-321	570	7	the	the	DET
ftr-321	570	8	provisions	provision	NOUN
ftr-321	570	9	of	of	ADP
ftr-321	570	10	article	article	NOUN
ftr-321	570	11	6(2	6(2	NUM
ftr-321	570	12	)	)	PUNCT
ftr-321	570	13	and	and	CCONJ
ftr-321	570	14	(	(	PUNCT
ftr-321	570	15	3	3	X
ftr-321	570	16	)	)	PUNCT
ftr-321	570	17	of	of	ADP
ftr-321	570	18	the	the	DET
ftr-321	570	19	proposal	proposal	NOUN
ftr-321	570	20	53	53	NUM
ftr-321	570	21	.	.	PUNCT
ftr-321	570	22	see	see	VERB
ftr-321	570	23	mario	mario	PROPN
ftr-321	570	24	tenore	tenore	PROPN
ftr-321	570	25	,	,	PUNCT
ftr-321	570	26	cfc	cfc	PROPN
ftr-321	570	27	rule	rule	NOUN
ftr-321	570	28	,	,	PUNCT
ftr-321	570	29	in	in	ADP
ftr-321	570	30	ccctb	ccctb	NOUN
ftr-321	570	31	:	:	PUNCT
ftr-321	570	32	selected	select	VERB
ftr-321	570	33	issues	issue	NOUN
ftr-321	570	34	299	299	NUM
ftr-321	570	35	,	,	PUNCT
ftr-321	570	36	306	306	NUM
ftr-321	570	37	(	(	PUNCT
ftr-321	570	38	daniel	daniel	PROPN
ftr-321	570	39	weber	weber	PROPN
ftr-321	570	40	ed	ed	PROPN
ftr-321	570	41	.	.	PROPN
ftr-321	570	42	,	,	PUNCT
ftr-321	570	43	2012	2012	NUM
ftr-321	570	44	)	)	PUNCT
ftr-321	571	1	[	[	X
ftr-321	571	2	hereinafter	hereinafter	NOUN
ftr-321	571	3	tenore	tenore	NOUN
ftr-321	571	4	,	,	PUNCT
ftr-321	571	5	cfc	cfc	PROPN
ftr-321	571	6	rule	rule	NOUN
ftr-321	571	7	]	]	PUNCT
ftr-321	571	8	.	.	PUNCT
ftr-321	572	1	54	54	NUM
ftr-321	572	2	.	.	PUNCT
ftr-321	572	3	jaroslav	jaroslav	PROPN
ftr-321	572	4	dado	dado	PROPN
ftr-321	572	5	&	&	CCONJ
ftr-321	572	6	milan	milan	PROPN
ftr-321	572	7	sedmihradsky	sedmihradsky	PROPN
ftr-321	572	8	,	,	PUNCT
ftr-321	572	9	national	national	ADJ
ftr-321	572	10	report	report	NOUN
ftr-321	572	11	czech	czech	PROPN
ftr-321	572	12	republic	republic	NOUN
ftr-321	572	13	,	,	PUNCT
ftr-321	572	14	in	in	ADP
ftr-321	572	15	cfc	cfc	PROPN
ftr-321	572	16	legislation	legislation	NOUN
ftr-321	572	17	,	,	PUNCT
ftr-321	572	18	tax	tax	NOUN
ftr-321	572	19	treaties	treaty	NOUN
ftr-321	572	20	and	and	CCONJ
ftr-321	572	21	ec	ec	PROPN
ftr-321	572	22	law	law	NOUN
ftr-321	572	23	125	125	NUM
ftr-321	572	24	,	,	PUNCT
ftr-321	572	25	127	127	NUM
ftr-321	572	26	(	(	PUNCT
ftr-321	572	27	michael	michael	PROPN
ftr-321	572	28	lang	lang	PROPN
ftr-321	572	29	et	et	PROPN
ftr-321	572	30	al	al	PROPN
ftr-321	572	31	.	.	PUNCT
ftr-321	572	32	eds	ed	NOUN
ftr-321	572	33	.	.	PROPN
ftr-321	572	34	2004	2004	NUM
ftr-321	572	35	)	)	PUNCT
ftr-321	572	36	;	;	PUNCT
ftr-321	572	37	eric	eric	PROPN
ftr-321	572	38	von	von	PROPN
ftr-321	572	39	frenckell	frenckell	PROPN
ftr-321	572	40	,	,	PUNCT
ftr-321	572	41	national	national	PROPN
ftr-321	572	42	report	report	PROPN
ftr-321	572	43	belgium	belgium	PROPN
ftr-321	572	44	,	,	PUNCT
ftr-321	572	45	in	in	ADP
ftr-321	572	46	cfc	cfc	PROPN
ftr-321	572	47	legislation	legislation	NOUN
ftr-321	572	48	,	,	PUNCT
ftr-321	572	49	tax	tax	NOUN
ftr-321	572	50	treaties	treaty	NOUN
ftr-321	572	51	and	and	CCONJ
ftr-321	572	52	ec	ec	PROPN
ftr-321	572	53	law	law	NOUN
ftr-321	572	54	97	97	NUM
ftr-321	572	55	,	,	PUNCT
ftr-321	572	56	99	99	NUM
ftr-321	572	57	(	(	PUNCT
ftr-321	572	58	michael	michael	PROPN
ftr-321	572	59	lang	lang	PROPN
ftr-321	572	60	et	et	PROPN
ftr-321	572	61	al	al	PROPN
ftr-321	572	62	.	.	PUNCT
ftr-321	572	63	eds	eds	PROPN
ftr-321	572	64	.	.	PROPN
ftr-321	572	65	,	,	PUNCT
ftr-321	572	66	2004	2004	NUM
ftr-321	572	67	)	)	PUNCT
ftr-321	572	68	;	;	PUNCT
ftr-321	572	69	katharina	katharina	PROPN
ftr-321	572	70	haslinger	haslinger	PROPN
ftr-321	572	71	,	,	PUNCT
ftr-321	572	72	national	national	PROPN
ftr-321	572	73	report	report	PROPN
ftr-321	572	74	austria	austria	PROPN
ftr-321	572	75	,	,	PUNCT
ftr-321	572	76	in	in	ADP
ftr-321	572	77	cfc	cfc	PROPN
ftr-321	572	78	legislation	legislation	NOUN
ftr-321	572	79	,	,	PUNCT
ftr-321	572	80	tax	tax	NOUN
ftr-321	572	81	treaties	treaty	NOUN
ftr-321	572	82	and	and	CCONJ
ftr-321	572	83	ec	ec	PROPN
ftr-321	572	84	law	law	NOUN
ftr-321	572	85	73	73	NUM
ftr-321	572	86	,	,	PUNCT
ftr-321	572	87	75	75	NUM
ftr-321	572	88	(	(	PUNCT
ftr-321	572	89	michael	michael	PROPN
ftr-321	572	90	lang	lang	PROPN
ftr-321	572	91	et	et	PROPN
ftr-321	572	92	al	al	PROPN
ftr-321	572	93	.	.	PUNCT
ftr-321	572	94	eds	eds	PROPN
ftr-321	572	95	.	.	PROPN
ftr-321	572	96	,	,	PUNCT
ftr-321	572	97	2004	2004	NUM
ftr-321	572	98	)	)	PUNCT
ftr-321	572	99	;	;	PUNCT
ftr-321	572	100	georgios	georgios	PROPN
ftr-321	572	101	matsos	matsos	PROPN
ftr-321	572	102	,	,	PUNCT
ftr-321	572	103	national	national	PROPN
ftr-321	572	104	report	report	PROPN
ftr-321	572	105	greece	greece	PROPN
ftr-321	572	106	,	,	PUNCT
ftr-321	572	107	in	in	ADP
ftr-321	572	108	cfc	cfc	PROPN
ftr-321	572	109	legislation	legislation	NOUN
ftr-321	572	110	,	,	PUNCT
ftr-321	572	111	tax	tax	NOUN
ftr-321	572	112	treaties	treaty	NOUN
ftr-321	572	113	and	and	CCONJ
ftr-321	572	114	ec	ec	PROPN
ftr-321	572	115	law	law	NOUN
ftr-321	572	116	281	281	NUM
ftr-321	572	117	,	,	PUNCT
ftr-321	572	118	283	283	NUM
ftr-321	572	119	(	(	PUNCT
ftr-321	572	120	michael	michael	PROPN
ftr-321	572	121	lang	lang	PROPN
ftr-321	572	122	et	et	PROPN
ftr-321	572	123	al	al	PROPN
ftr-321	572	124	.	.	PUNCT
ftr-321	573	1	eds	ed	NOUN
ftr-321	573	2	.	.	PROPN
ftr-321	573	3	2004	2004	NUM
ftr-321	573	4	)	)	PUNCT
ftr-321	573	5	;	;	PUNCT
ftr-321	573	6	lionel	lionel	PROPN
ftr-321	573	7	noguera	noguera	PROPN
ftr-321	573	8	&	&	CCONJ
ftr-321	573	9	allen	allen	PROPN
ftr-321	573	10	steichen	steichen	PROPN
ftr-321	573	11	,	,	PUNCT
ftr-321	573	12	national	national	PROPN
ftr-321	573	13	report	report	PROPN
ftr-321	573	14	luxembourg	luxembourg	PROPN
ftr-321	573	15	,	,	PUNCT
ftr-321	573	16	in	in	ADP
ftr-321	573	17	cfc	cfc	PROPN
ftr-321	573	18	legislation	legislation	NOUN
ftr-321	573	19	,	,	PUNCT
ftr-321	573	20	tax	tax	NOUN
ftr-321	573	21	treaties	treaty	NOUN
ftr-321	573	22	and	and	CCONJ
ftr-321	573	23	ec	ec	PROPN
ftr-321	573	24	law	law	NOUN
ftr-321	573	25	409	409	NUM
ftr-321	573	26	,	,	PUNCT
ftr-321	573	27	411	411	NUM
ftr-321	573	28	(	(	PUNCT
ftr-321	573	29	michael	michael	PROPN
ftr-321	573	30	lang	lang	PROPN
ftr-321	573	31	et	et	PROPN
ftr-321	573	32	al	al	PROPN
ftr-321	573	33	.	.	PUNCT
ftr-321	574	1	eds	eds	PROPN
ftr-321	574	2	.	.	PROPN
ftr-321	574	3	,	,	PUNCT
ftr-321	574	4	2004	2004	NUM
ftr-321	574	5	)	)	PUNCT
ftr-321	574	6	;	;	PUNCT
ftr-321	574	7	martine	martine	PROPN
ftr-321	574	8	j.	j.	PROPN
ftr-321	574	9	peters	peters	PROPN
ftr-321	574	10	,	,	PUNCT
ftr-321	574	11	national	national	PROPN
ftr-321	574	12	report	report	PROPN
ftr-321	574	13	netherlands	netherlands	PROPN
ftr-321	574	14	,	,	PUNCT
ftr-321	574	15	in	in	ADP
ftr-321	574	16	cfc	cfc	PROPN
ftr-321	574	17	legislation	legislation	NOUN
ftr-321	574	18	,	,	PUNCT
ftr-321	574	19	tax	tax	NOUN
ftr-321	574	20	treaties	treaty	NOUN
ftr-321	574	21	and	and	CCONJ
ftr-321	574	22	ec	ec	PROPN
ftr-321	574	23	law	law	NOUN
ftr-321	574	24	433	433	NUM
ftr-321	574	25	,	,	PUNCT
ftr-321	574	26	435	435	NUM
ftr-321	574	27	(	(	PUNCT
ftr-321	574	28	michael	michael	PROPN
ftr-321	574	29	lang	lang	PROPN
ftr-321	574	30	et	et	PROPN
ftr-321	574	31	al	al	PROPN
ftr-321	574	32	.	.	PUNCT
ftr-321	575	1	eds	eds	PROPN
ftr-321	575	2	.	.	PROPN
ftr-321	575	3	,	,	PUNCT
ftr-321	575	4	2004	2004	NUM
ftr-321	575	5	)	)	PUNCT
ftr-321	575	6	.	.	PUNCT
ftr-321	576	1	for	for	ADP
ftr-321	576	2	information	information	NOUN
ftr-321	576	3	on	on	ADP
ftr-321	576	4	bulgaria	bulgaria	PROPN
ftr-321	576	5	,	,	PUNCT
ftr-321	576	6	ireland	ireland	PROPN
ftr-321	576	7	,	,	PUNCT
ftr-321	576	8	latvia	latvia	PROPN
ftr-321	576	9	,	,	PUNCT
ftr-321	576	10	malta	malta	PROPN
ftr-321	576	11	,	,	PUNCT
ftr-321	576	12	poland	poland	PROPN
ftr-321	576	13	,	,	PUNCT
ftr-321	576	14	romania	romania	PROPN
ftr-321	576	15	,	,	PUNCT
ftr-321	576	16	slovakia	slovakia	PROPN
ftr-321	576	17	,	,	PUNCT
ftr-321	576	18	slovenia	slovenia	PROPN
ftr-321	576	19	,	,	PUNCT
ftr-321	576	20	and	and	CCONJ
ftr-321	576	21	cyprus	cyprus	PROPN
ftr-321	576	22	,	,	PUNCT
ftr-321	576	23	see	see	VERB
ftr-321	576	24	cfc	cfc	PROPN
ftr-321	576	25	key	key	PROPN
ftr-321	576	26	features	feature	NOUN
ftr-321	576	27	comparison	comparison	NOUN
ftr-321	576	28	,	,	PUNCT
ftr-321	576	29	ibfd	ibfd	VERB
ftr-321	576	30	tax	tax	NOUN
ftr-321	576	31	research	research	NOUN
ftr-321	576	32	platform	platform	NOUN
ftr-321	576	33	,	,	PUNCT
ftr-321	576	34	http://online.ibfd.org/kbase/#topic=kf-compare&format=	http://online.ibfd.org/kbase/#topic=kf-compare&format=	PROPN
ftr-321	576	35	ghtml&wt.z_nav	ghtml&wt.z_nav	NOUN
ftr-321	576	36	=	=	NOUN
ftr-321	576	37	search&collection	search&collection	NOUN
ftr-321	576	38	=	=	NOUN
ftr-321	576	39	kf&files	kf&file	NOUN
ftr-321	576	40	=	=	SYM
ftr-321	576	41	kf_bg	kf_bg	PROPN
ftr-321	576	42	,	,	PUNCT
ftr-321	576	43	kf_cy	kf_cy	PROPN
ftr-321	576	44	,	,	PUNCT
ftr-321	576	45	kf_ie	kf_ie	PROPN
ftr-321	576	46	,	,	PUNCT
ftr-321	576	47	kf_lv	kf_lv	PROPN
ftr-321	576	48	,	,	PUNCT
ftr-321	576	49	kf_mt	kf_mt	PROPN
ftr-321	576	50	,	,	PUNCT
ftr-321	576	51	kf_pl	kf_pl	PROPN
ftr-321	576	52	,	,	PUNCT
ftr-321	576	53	kf_ro	kf_ro	PROPN
ftr-321	576	54	,	,	PUNCT
ftr-321	576	55	kf_sk	kf_sk	PROPN
ftr-321	576	56	,	,	PUNCT
ftr-321	576	57	kf_si	kf_si	PROPN
ftr-321	576	58	.	.	PROPN
ftr-321	576	59	55	55	NUM
ftr-321	576	60	.	.	PUNCT
ftr-321	577	1	presidency	presidency	NOUN
ftr-321	577	2	note	note	NOUN
ftr-321	577	3	,	,	PUNCT
ftr-321	577	4	supra	supra	PROPN
ftr-321	577	5	note	note	PROPN
ftr-321	577	6	11	11	NUM
ftr-321	577	7	,	,	PUNCT
ftr-321	577	8	art	art	NOUN
ftr-321	577	9	.	.	PUNCT
ftr-321	578	1	82(1)(d	82(1)(d	NUM
ftr-321	578	2	)	)	PUNCT
ftr-321	578	3	.	.	PUNCT
ftr-321	579	1	56	56	NUM
ftr-321	579	2	.	.	PUNCT
ftr-321	579	3	see	see	VERB
ftr-321	579	4	i	i	PRON
ftr-321	579	5	d.	d.	PROPN
ftr-321	579	6	art	art	PROPN
ftr-321	579	7	.	.	PUNCT
ftr-321	580	1	82(2	82(2	NUM
ftr-321	580	2	)	)	PUNCT
ftr-321	580	3	.	.	PUNCT
ftr-321	581	1	2012	2012	NUM
ftr-321	581	2	]	]	PUNCT
ftr-321	581	3	eu	eu	NOUN
ftr-321	581	4	ccctb	ccctb	NOUN
ftr-321	581	5	proposal	proposal	NOUN
ftr-321	581	6	333	333	NUM
ftr-321	581	7	are	be	AUX
ftr-321	581	8	not	not	PART
ftr-321	581	9	applicable	applicable	ADJ
ftr-321	581	10	because	because	SCONJ
ftr-321	581	11	they	they	PRON
ftr-321	581	12	govern	govern	VERB
ftr-321	581	13	only	only	ADV
ftr-321	581	14	the	the	DET
ftr-321	581	15	residency	residency	NOUN
ftr-321	581	16	of	of	ADP
ftr-321	581	17	companies	company	NOUN
ftr-321	581	18	,	,	PUNCT
ftr-321	581	19	not	not	PART
ftr-321	581	20	that	that	PRON
ftr-321	581	21	of	of	ADP
ftr-321	581	22	entities	entity	NOUN
ftr-321	581	23	.	.	PUNCT
ftr-321	582	1	the	the	DET
ftr-321	582	2	fact	fact	NOUN
ftr-321	582	3	that	that	SCONJ
ftr-321	582	4	article	article	NOUN
ftr-321	582	5	6(3	6(3	NUM
ftr-321	582	6	)	)	PUNCT
ftr-321	582	7	and	and	CCONJ
ftr-321	582	8	(	(	PUNCT
ftr-321	582	9	4	4	X
ftr-321	582	10	)	)	PUNCT
ftr-321	582	11	do	do	AUX
ftr-321	582	12	not	not	PART
ftr-321	582	13	only	only	ADV
ftr-321	582	14	simply	simply	ADV
ftr-321	582	15	refer	refer	VERB
ftr-321	582	16	to	to	ADP
ftr-321	582	17	companies	company	NOUN
ftr-321	582	18	but	but	CCONJ
ftr-321	582	19	state	state	NOUN
ftr-321	582	20	that	that	SCONJ
ftr-321	582	21	the	the	DET
ftr-321	582	22	criteria	criterion	NOUN
ftr-321	582	23	laid	lay	VERB
ftr-321	582	24	down	down	ADP
ftr-321	582	25	in	in	ADP
ftr-321	582	26	article	article	NOUN
ftr-321	582	27	6(3	6(3	NUM
ftr-321	582	28	)	)	PUNCT
ftr-321	582	29	are	be	AUX
ftr-321	582	30	relevant	relevant	ADJ
ftr-321	582	31	―for	―for	ADP
ftr-321	582	32	purposes	purpose	NOUN
ftr-321	582	33	of	of	ADP
ftr-321	582	34	paragraphs	paragraph	NOUN
ftr-321	582	35	1	1	NUM
ftr-321	582	36	and	and	CCONJ
ftr-321	582	37	2‖	2‖	PROPN
ftr-321	582	38	suggests	suggest	VERB
ftr-321	582	39	that	that	SCONJ
ftr-321	582	40	an	an	DET
ftr-321	582	41	analogous	analogous	ADJ
ftr-321	582	42	application	application	NOUN
ftr-321	582	43	of	of	ADP
ftr-321	582	44	these	these	DET
ftr-321	582	45	rules	rule	NOUN
ftr-321	582	46	is	be	AUX
ftr-321	582	47	impossible	impossible	ADJ
ftr-321	582	48	.	.	PUNCT
ftr-321	583	1	moreover	moreover	ADV
ftr-321	583	2	,	,	PUNCT
ftr-321	583	3	an	an	DET
ftr-321	583	4	application	application	NOUN
ftr-321	583	5	of	of	ADP
ftr-321	583	6	article	article	NOUN
ftr-321	583	7	82	82	NUM
ftr-321	583	8	of	of	ADP
ftr-321	583	9	the	the	DET
ftr-321	583	10	proposal	proposal	NOUN
ftr-321	583	11	requires	require	VERB
ftr-321	583	12	that	that	SCONJ
ftr-321	583	13	the	the	DET
ftr-321	583	14	taxpayer	taxpayer	NOUN
ftr-321	583	15	―by	―by	NUM
ftr-321	583	16	itself	itself	PRON
ftr-321	583	17	,	,	PUNCT
ftr-321	583	18	or	or	CCONJ
ftr-321	583	19	together	together	ADV
ftr-321	583	20	with	with	ADP
ftr-321	583	21	its	its	PRON
ftr-321	583	22	associated	associated	ADJ
ftr-321	583	23	enterprises	enterprise	NOUN
ftr-321	583	24	,	,	PUNCT
ftr-321	583	25	holds	hold	VERB
ftr-321	583	26	a	a	DET
ftr-321	583	27	direct	direct	ADJ
ftr-321	583	28	or	or	CCONJ
ftr-321	583	29	indirect	indirect	ADJ
ftr-321	583	30	participation	participation	NOUN
ftr-321	583	31	of	of	ADP
ftr-321	583	32	more	more	ADJ
ftr-321	583	33	than	than	ADP
ftr-321	583	34	50	50	NUM
ftr-321	583	35	%	%	NOUN
ftr-321	583	36	of	of	ADP
ftr-321	583	37	the	the	DET
ftr-321	583	38	voting	vote	VERB
ftr-321	583	39	rights,‖	rights,‖	PROPN
ftr-321	583	40	―owns	―own	VERB
ftr-321	583	41	more	more	ADJ
ftr-321	583	42	than	than	ADP
ftr-321	583	43	50	50	NUM
ftr-321	583	44	%	%	NOUN
ftr-321	583	45	of	of	ADP
ftr-321	583	46	the	the	DET
ftr-321	583	47	capital,‖	capital,‖	PROPN
ftr-321	583	48	or	or	CCONJ
ftr-321	583	49	―is	―i	NOUN
ftr-321	583	50	entitled	entitle	VERB
ftr-321	583	51	to	to	PART
ftr-321	583	52	receive	receive	VERB
ftr-321	583	53	more	more	ADJ
ftr-321	583	54	than	than	ADP
ftr-321	583	55	50	50	NUM
ftr-321	583	56	%	%	NOUN
ftr-321	583	57	of	of	ADP
ftr-321	583	58	the	the	DET
ftr-321	583	59	profits	profit	NOUN
ftr-321	583	60	of	of	ADP
ftr-321	583	61	that	that	DET
ftr-321	583	62	entity.‖	entity.‖	NOUN
ftr-321	583	63	in	in	ADP
ftr-321	583	64	turn	turn	NOUN
ftr-321	583	65	,	,	PUNCT
ftr-321	583	66	there	there	PRON
ftr-321	583	67	must	must	AUX
ftr-321	583	68	be	be	AUX
ftr-321	583	69	a	a	DET
ftr-321	583	70	participation	participation	NOUN
ftr-321	583	71	of	of	ADP
ftr-321	583	72	more	more	ADJ
ftr-321	583	73	than	than	ADP
ftr-321	583	74	half	half	NOUN
ftr-321	583	75	of	of	ADP
ftr-321	583	76	the	the	DET
ftr-321	583	77	voting	voting	NOUN
ftr-321	583	78	rights	right	NOUN
ftr-321	583	79	,	,	PUNCT
ftr-321	583	80	of	of	ADP
ftr-321	583	81	the	the	DET
ftr-321	583	82	capital	capital	NOUN
ftr-321	583	83	,	,	PUNCT
ftr-321	583	84	or	or	CCONJ
ftr-321	583	85	of	of	ADP
ftr-321	583	86	the	the	DET
ftr-321	583	87	profits	profit	NOUN
ftr-321	583	88	of	of	ADP
ftr-321	583	89	the	the	DET
ftr-321	583	90	enterprise	enterprise	NOUN
ftr-321	583	91	.	.	PUNCT
ftr-321	584	1	at	at	ADP
ftr-321	584	2	least	least	ADJ
ftr-321	584	3	with	with	ADP
ftr-321	584	4	respect	respect	NOUN
ftr-321	584	5	to	to	ADP
ftr-321	584	6	voting	voting	NOUN
ftr-321	584	7	rights	right	NOUN
ftr-321	584	8	,	,	PUNCT
ftr-321	584	9	an	an	DET
ftr-321	584	10	indirect	indirect	ADJ
ftr-321	584	11	participation	participation	NOUN
ftr-321	584	12	is	be	AUX
ftr-321	584	13	sufficient	sufficient	ADJ
ftr-321	584	14	.	.	PUNCT
ftr-321	585	1	furthermore	furthermore	ADV
ftr-321	585	2	,	,	PUNCT
ftr-321	585	3	the	the	DET
ftr-321	585	4	rule	rule	NOUN
ftr-321	585	5	also	also	ADV
ftr-321	585	6	applies	apply	VERB
ftr-321	585	7	if	if	SCONJ
ftr-321	585	8	the	the	DET
ftr-321	585	9	taxpayer	taxpayer	NOUN
ftr-321	585	10	fulfills	fulfill	VERB
ftr-321	585	11	this	this	DET
ftr-321	585	12	requirement	requirement	NOUN
ftr-321	585	13	only	only	ADV
ftr-321	585	14	―together	―together	PROPN
ftr-321	585	15	with	with	ADP
ftr-321	585	16	its	its	PRON
ftr-321	585	17	associated	associate	VERB
ftr-321	585	18	enterprises.‖	enterprises.‖	NOUN
ftr-321	585	19	consequently	consequently	ADV
ftr-321	585	20	,	,	PUNCT
ftr-321	585	21	however	however	ADV
ftr-321	585	22	,	,	PUNCT
ftr-321	585	23	there	there	PRON
ftr-321	585	24	can	can	AUX
ftr-321	585	25	be	be	AUX
ftr-321	585	26	more	more	ADJ
ftr-321	585	27	than	than	ADP
ftr-321	585	28	one	one	NUM
ftr-321	585	29	taxpayer	taxpayer	NOUN
ftr-321	585	30	who	who	PRON
ftr-321	585	31	can	can	AUX
ftr-321	585	32	hold	hold	VERB
ftr-321	585	33	―by	―by	NUM
ftr-321	585	34	itself	itself	PRON
ftr-321	585	35	,	,	PUNCT
ftr-321	585	36	or	or	CCONJ
ftr-321	585	37	together	together	ADV
ftr-321	585	38	with	with	ADP
ftr-321	585	39	its	its	PRON
ftr-321	585	40	associated	associated	ADJ
ftr-321	585	41	enterprises	enterprise	NOUN
ftr-321	585	42	,	,	PUNCT
ftr-321	585	43	.	.	PUNCT
ftr-321	585	44	.	.	PUNCT
ftr-321	585	45	.	.	PUNCT
ftr-321	586	1	a	a	DET
ftr-321	586	2	direct	direct	ADJ
ftr-321	586	3	or	or	CCONJ
ftr-321	586	4	indirect	indirect	ADJ
ftr-321	586	5	participation	participation	NOUN
ftr-321	586	6	of	of	ADP
ftr-321	586	7	more	more	ADJ
ftr-321	586	8	than	than	ADP
ftr-321	586	9	50	50	NUM
ftr-321	586	10	%	%	NOUN
ftr-321	586	11	of	of	ADP
ftr-321	586	12	the	the	DET
ftr-321	586	13	voting	vote	VERB
ftr-321	586	14	rights‖	rights‖	PROPN
ftr-321	586	15	of	of	ADP
ftr-321	586	16	the	the	DET
ftr-321	586	17	foreign	foreign	ADJ
ftr-321	586	18	entity	entity	NOUN
ftr-321	586	19	.	.	PUNCT
ftr-321	587	1	this	this	PRON
ftr-321	587	2	prompts	prompt	VERB
ftr-321	587	3	the	the	DET
ftr-321	587	4	following	follow	VERB
ftr-321	587	5	question	question	NOUN
ftr-321	587	6	:	:	PUNCT
ftr-321	587	7	to	to	PART
ftr-321	587	8	which	which	PRON
ftr-321	587	9	of	of	ADP
ftr-321	587	10	these	these	DET
ftr-321	587	11	enterprises	enterprise	NOUN
ftr-321	587	12	will	will	AUX
ftr-321	587	13	the	the	DET
ftr-321	587	14	cfc	cfc	PROPN
ftr-321	587	15	rule	rule	NOUN
ftr-321	587	16	apply	apply	VERB
ftr-321	587	17	?	?	PUNCT
ftr-321	587	18	57	57	NUM
ftr-321	587	19	according	accord	VERB
ftr-321	587	20	to	to	ADP
ftr-321	587	21	its	its	PRON
ftr-321	587	22	wording	wording	NOUN
ftr-321	587	23	,	,	PUNCT
ftr-321	587	24	several	several	ADJ
ftr-321	587	25	enterprises	enterprise	NOUN
ftr-321	587	26	subject	subject	ADJ
ftr-321	587	27	to	to	ADP
ftr-321	587	28	the	the	DET
ftr-321	587	29	ccctb	ccctb	NOUN
ftr-321	587	30	regime	regime	NOUN
ftr-321	587	31	could	could	AUX
ftr-321	587	32	have	have	VERB
ftr-321	587	33	to	to	PART
ftr-321	587	34	apply	apply	VERB
ftr-321	587	35	article	article	NOUN
ftr-321	587	36	83	83	NUM
ftr-321	587	37	of	of	ADP
ftr-321	587	38	the	the	DET
ftr-321	587	39	proposal	proposal	NOUN
ftr-321	587	40	with	with	ADP
ftr-321	587	41	respect	respect	NOUN
ftr-321	587	42	to	to	ADP
ftr-321	587	43	the	the	DET
ftr-321	587	44	same	same	ADJ
ftr-321	587	45	foreign	foreign	ADJ
ftr-321	587	46	entity	entity	NOUN
ftr-321	587	47	.	.	PUNCT
ftr-321	588	1	if	if	SCONJ
ftr-321	588	2	the	the	DET
ftr-321	588	3	proposal	proposal	NOUN
ftr-321	588	4	of	of	ADP
ftr-321	588	5	the	the	DET
ftr-321	588	6	danish	danish	ADJ
ftr-321	588	7	presidency	presidency	NOUN
ftr-321	588	8	would	would	AUX
ftr-321	588	9	be	be	AUX
ftr-321	588	10	adopted	adopt	VERB
ftr-321	588	11	,	,	PUNCT
ftr-321	588	12	article	article	NOUN
ftr-321	588	13	82	82	NUM
ftr-321	588	14	would	would	AUX
ftr-321	588	15	also	also	ADV
ftr-321	588	16	be	be	AUX
ftr-321	588	17	applicable	applicable	ADJ
ftr-321	588	18	to	to	ADP
ftr-321	588	19	taxpayers	taxpayer	NOUN
ftr-321	588	20	who	who	PRON
ftr-321	588	21	hold	hold	VERB
ftr-321	588	22	[	[	X
ftr-321	588	23	]	]	X
ftr-321	588	24	because	because	SCONJ
ftr-321	588	25	of	of	ADP
ftr-321	588	26	an	an	DET
ftr-321	588	27	agreement	agreement	NOUN
ftr-321	588	28	with	with	ADP
ftr-321	588	29	other	other	ADJ
ftr-321	588	30	investors	investor	NOUN
ftr-321	588	31	more	more	ADJ
ftr-321	588	32	than	than	ADP
ftr-321	588	33	50	50	NUM
ftr-321	588	34	%	%	NOUN
ftr-321	588	35	of	of	ADP
ftr-321	588	36	the	the	DET
ftr-321	588	37	voting	voting	NOUN
ftr-321	588	38	rights	right	NOUN
ftr-321	588	39	,	,	PUNCT
ftr-321	588	40	or	or	CCONJ
ftr-321	588	41	[	[	AUX
ftr-321	588	42	have	have	VERB
ftr-321	588	43	]	]	PUNCT
ftr-321	588	44	because	because	SCONJ
ftr-321	588	45	of	of	ADP
ftr-321	588	46	an	an	DET
ftr-321	588	47	agreement	agreement	NOUN
ftr-321	588	48	the	the	DET
ftr-321	588	49	full	full	ADJ
ftr-321	588	50	control	control	NOUN
ftr-321	588	51	over	over	ADP
ftr-321	588	52	the	the	DET
ftr-321	588	53	financial	financial	ADJ
ftr-321	588	54	and	and	CCONJ
ftr-321	588	55	operating	operating	NOUN
ftr-321	588	56	policies	policy	NOUN
ftr-321	588	57	of	of	ADP
ftr-321	588	58	the	the	DET
ftr-321	588	59	entity	entity	NOUN
ftr-321	588	60	,	,	PUNCT
ftr-321	588	61	or	or	CCONJ
ftr-321	588	62	[	[	X
ftr-321	588	63	have	have	AUX
ftr-321	588	64	]	]	X
ftr-321	588	65	the	the	DET
ftr-321	588	66	authority	authority	NOUN
ftr-321	588	67	to	to	PART
ftr-321	588	68	appoint	appoint	VERB
ftr-321	588	69	or	or	CCONJ
ftr-321	588	70	dismiss	dismiss	VERB
ftr-321	588	71	members	member	NOUN
ftr-321	588	72	of	of	ADP
ftr-321	588	73	the	the	DET
ftr-321	588	74	board	board	NOUN
ftr-321	588	75	of	of	ADP
ftr-321	588	76	directors	director	NOUN
ftr-321	588	77	jointly	jointly	ADV
ftr-321	588	78	holding	hold	VERB
ftr-321	588	79	more	more	ADJ
ftr-321	588	80	than	than	ADP
ftr-321	588	81	50	50	NUM
ftr-321	588	82	%	%	NOUN
ftr-321	588	83	of	of	ADP
ftr-321	588	84	the	the	DET
ftr-321	588	85	voting	voting	NOUN
ftr-321	588	86	rights	right	NOUN
ftr-321	588	87	in	in	ADP
ftr-321	588	88	the	the	DET
ftr-321	588	89	board	board	NOUN
ftr-321	588	90	of	of	ADP
ftr-321	588	91	directors	director	NOUN
ftr-321	588	92	,	,	PUNCT
ftr-321	588	93	or	or	CCONJ
ftr-321	588	94	power	power	NOUN
ftr-321	588	95	to	to	PART
ftr-321	588	96	cast	cast	VERB
ftr-321	588	97	more	more	ADJ
ftr-321	588	98	than	than	ADP
ftr-321	588	99	50	50	NUM
ftr-321	588	100	%	%	NOUN
ftr-321	588	101	of	of	ADP
ftr-321	588	102	the	the	DET
ftr-321	588	103	votes	vote	NOUN
ftr-321	588	104	in	in	ADP
ftr-321	588	105	the	the	DET
ftr-321	588	106	board	board	NOUN
ftr-321	588	107	of	of	ADP
ftr-321	588	108	directors	director	NOUN
ftr-321	588	109	,	,	PUNCT
ftr-321	588	110	58	58	NUM
ftr-321	588	111	then	then	ADV
ftr-321	588	112	these	these	DET
ftr-321	588	113	possibilities	possibility	NOUN
ftr-321	588	114	seem	seem	VERB
ftr-321	588	115	to	to	PART
ftr-321	588	116	multiply	multiply	VERB
ftr-321	588	117	.	.	PUNCT
ftr-321	589	1	article	article	NOUN
ftr-321	589	2	83(2	83(2	NUM
ftr-321	589	3	)	)	PUNCT
ftr-321	589	4	of	of	ADP
ftr-321	589	5	the	the	DET
ftr-321	589	6	proposal	proposal	NOUN
ftr-321	589	7	clarifies	clarifie	NOUN
ftr-321	589	8	,	,	PUNCT
ftr-321	589	9	however	however	ADV
ftr-321	589	10	,	,	PUNCT
ftr-321	589	11	that	that	PRON
ftr-321	589	12	―income	―income	NOUN
ftr-321	589	13	to	to	PART
ftr-321	589	14	be	be	AUX
ftr-321	589	15	included	include	VERB
ftr-321	589	16	in	in	ADP
ftr-321	589	17	the	the	DET
ftr-321	589	18	tax	tax	NOUN
ftr-321	589	19	base	base	NOUN
ftr-321	589	20	shall	shall	AUX
ftr-321	589	21	be	be	AUX
ftr-321	589	22	calculated	calculate	VERB
ftr-321	589	23	in	in	ADP
ftr-321	589	24	proportion	proportion	NOUN
ftr-321	589	25	to	to	ADP
ftr-321	589	26	the	the	DET
ftr-321	589	27	entitlement	entitlement	NOUN
ftr-321	589	28	of	of	ADP
ftr-321	589	29	the	the	DET
ftr-321	589	30	taxpayer	taxpayer	NOUN
ftr-321	589	31	to	to	PART
ftr-321	589	32	share	share	VERB
ftr-321	589	33	in	in	ADP
ftr-321	589	34	the	the	DET
ftr-321	589	35	profits	profit	NOUN
ftr-321	589	36	of	of	ADP
ftr-321	589	37	the	the	DET
ftr-321	589	38	foreign	foreign	ADJ
ftr-321	589	39	entity.‖	entity.‖	NOUN
ftr-321	589	40	alongside	alongside	ADP
ftr-321	589	41	the	the	DET
ftr-321	589	42	switch	switch	NOUN
ftr-321	589	43	-	-	PUNCT
ftr-321	589	44	over	over	ADP
ftr-321	589	45	clause	clause	NOUN
ftr-321	589	46	in	in	ADP
ftr-321	589	47	article	article	NOUN
ftr-321	589	48	73	73	NUM
ftr-321	589	49	of	of	ADP
ftr-321	589	50	the	the	DET
ftr-321	589	51	proposal	proposal	NOUN
ftr-321	589	52	,	,	PUNCT
ftr-321	589	53	the	the	DET
ftr-321	589	54	cfc	cfc	PROPN
ftr-321	589	55	rule	rule	NOUN
ftr-321	589	56	applies	apply	VERB
ftr-321	589	57	only	only	ADV
ftr-321	589	58	if	if	SCONJ
ftr-321	589	59	under	under	ADP
ftr-321	589	60	the	the	DET
ftr-321	589	61	general	general	ADJ
ftr-321	589	62	regime	regime	NOUN
ftr-321	589	63	of	of	ADP
ftr-321	589	64	the	the	DET
ftr-321	589	65	third	third	ADJ
ftr-321	589	66	-	-	PUNCT
ftr-321	589	67	country	country	NOUN
ftr-321	589	68	profits	profit	NOUN
ftr-321	589	69	are	be	AUX
ftr-321	589	70	subject	subject	ADJ
ftr-321	589	71	to	to	ADP
ftr-321	589	72	corporate	corporate	ADJ
ftr-321	589	73	tax	tax	NOUN
ftr-321	589	74	at	at	ADP
ftr-321	589	75	a	a	DET
ftr-321	589	76	statutory	statutory	ADJ
ftr-321	589	77	rate	rate	NOUN
ftr-321	589	78	of	of	ADP
ftr-321	589	79	less	less	ADJ
ftr-321	589	80	than	than	ADP
ftr-321	589	81	40	40	NUM
ftr-321	589	82	percent	percent	NOUN
ftr-321	589	83	of	of	ADP
ftr-321	589	84	the	the	DET
ftr-321	589	85	average	average	ADJ
ftr-321	589	86	statutory	statutory	ADJ
ftr-321	589	87	rate	rate	NOUN
ftr-321	589	88	of	of	ADP
ftr-321	589	89	corporate	corporate	ADJ
ftr-321	589	90	tax	tax	NOUN
ftr-321	589	91	applicable	applicable	ADJ
ftr-321	589	92	in	in	ADP
ftr-321	589	93	the	the	DET
ftr-321	589	94	member	member	NOUN
ftr-321	589	95	state	state	NOUN
ftr-321	589	96	or	or	CCONJ
ftr-321	589	97	if	if	SCONJ
ftr-321	589	98	the	the	DET
ftr-321	589	99	entity	entity	NOUN
ftr-321	589	100	can	can	AUX
ftr-321	589	101	rely	rely	VERB
ftr-321	589	102	on	on	ADP
ftr-321	589	103	a	a	DET
ftr-321	589	104	special	special	ADJ
ftr-321	589	105	regime	regime	NOUN
ftr-321	589	106	that	that	PRON
ftr-321	589	107	allows	allow	VERB
ftr-321	589	108	for	for	ADP
ftr-321	589	109	a	a	DET
ftr-321	589	110	substantially	substantially	ADV
ftr-321	589	111	lower	low	ADJ
ftr-321	589	112	57	57	NUM
ftr-321	589	113	.	.	PUNCT
ftr-321	590	1	see	see	VERB
ftr-321	590	2	tenore	tenore	NOUN
ftr-321	590	3	,	,	PUNCT
ftr-321	590	4	cfc	cfc	PROPN
ftr-321	590	5	rule	rule	NOUN
ftr-321	590	6	,	,	PUNCT
ftr-321	590	7	supra	supra	PROPN
ftr-321	590	8	note	note	PROPN
ftr-321	590	9	53	53	NUM
ftr-321	590	10	,	,	PUNCT
ftr-321	590	11	at	at	ADP
ftr-321	590	12	311	311	NUM
ftr-321	590	13	.	.	PUNCT
ftr-321	591	1	58	58	NUM
ftr-321	591	2	.	.	PUNCT
ftr-321	592	1	presidency	presidency	NOUN
ftr-321	592	2	note	note	NOUN
ftr-321	592	3	,	,	PUNCT
ftr-321	592	4	supra	supra	PROPN
ftr-321	592	5	note	note	PROPN
ftr-321	592	6	11	11	NUM
ftr-321	592	7	,	,	PUNCT
ftr-321	592	8	art	art	NOUN
ftr-321	592	9	.	.	PUNCT
ftr-321	593	1	82(1)(a	82(1)(a	NUM
ftr-321	593	2	)	)	PUNCT
ftr-321	593	3	.	.	PUNCT
ftr-321	594	1	334	334	NUM
ftr-321	594	2	florida	florida	PROPN
ftr-321	594	3	tax	tax	NOUN
ftr-321	594	4	review	review	NOUN
ftr-321	595	1	[	[	X
ftr-321	595	2	vol	vol	NOUN
ftr-321	595	3	.	.	PUNCT
ftr-321	596	1	13:6	13:6	NUM
ftr-321	596	2	level	level	NOUN
ftr-321	596	3	of	of	ADP
ftr-321	596	4	taxation	taxation	NOUN
ftr-321	596	5	than	than	ADP
ftr-321	596	6	the	the	DET
ftr-321	596	7	general	general	ADJ
ftr-321	596	8	regime	regime	NOUN
ftr-321	596	9	.	.	PUNCT
ftr-321	597	1	accordingly	accordingly	ADV
ftr-321	597	2	,	,	PUNCT
ftr-321	597	3	the	the	DET
ftr-321	597	4	look	look	VERB
ftr-321	597	5	-	-	PUNCT
ftr-321	597	6	through	through	ADP
ftr-321	597	7	approach	approach	NOUN
ftr-321	597	8	shall	shall	AUX
ftr-321	597	9	apply	apply	VERB
ftr-321	597	10	only	only	ADV
ftr-321	597	11	if	if	SCONJ
ftr-321	597	12	in	in	ADP
ftr-321	597	13	the	the	DET
ftr-321	597	14	third	third	ADJ
ftr-321	597	15	country	country	NOUN
ftr-321	597	16	there	there	PRON
ftr-321	597	17	is	be	VERB
ftr-321	597	18	a	a	DET
ftr-321	597	19	low	low	ADJ
ftr-321	597	20	rate	rate	NOUN
ftr-321	597	21	of	of	ADP
ftr-321	597	22	taxation	taxation	NOUN
ftr-321	597	23	either	either	CCONJ
ftr-321	597	24	under	under	ADP
ftr-321	597	25	the	the	DET
ftr-321	597	26	general	general	ADJ
ftr-321	597	27	regime	regime	NOUN
ftr-321	597	28	or	or	CCONJ
ftr-321	597	29	specifically	specifically	ADV
ftr-321	597	30	with	with	ADP
ftr-321	597	31	respect	respect	NOUN
ftr-321	597	32	to	to	ADP
ftr-321	597	33	the	the	DET
ftr-321	597	34	enterprise	enterprise	NOUN
ftr-321	597	35	.	.	PUNCT
ftr-321	598	1	consequently	consequently	ADV
ftr-321	598	2	,	,	PUNCT
ftr-321	598	3	article	article	NOUN
ftr-321	598	4	82	82	NUM
ftr-321	598	5	can	can	AUX
ftr-321	598	6	also	also	ADV
ftr-321	598	7	be	be	AUX
ftr-321	598	8	relevant	relevant	ADJ
ftr-321	598	9	if	if	SCONJ
ftr-321	598	10	the	the	DET
ftr-321	598	11	lower	low	ADJ
ftr-321	598	12	rate	rate	NOUN
ftr-321	598	13	of	of	ADP
ftr-321	598	14	corporate	corporate	ADJ
ftr-321	598	15	taxation	taxation	NOUN
ftr-321	598	16	is	be	AUX
ftr-321	598	17	subject	subject	ADJ
ftr-321	598	18	to	to	ADP
ftr-321	598	19	a	a	DET
ftr-321	598	20	high	high	ADJ
ftr-321	598	21	rate	rate	NOUN
ftr-321	598	22	of	of	ADP
ftr-321	598	23	effective	effective	ADJ
ftr-321	598	24	corporate	corporate	ADJ
ftr-321	598	25	taxation	taxation	NOUN
ftr-321	598	26	by	by	ADP
ftr-321	598	27	virtue	virtue	NOUN
ftr-321	598	28	of	of	ADP
ftr-321	598	29	a	a	DET
ftr-321	598	30	different	different	ADJ
ftr-321	598	31	tax	tax	NOUN
ftr-321	598	32	base	base	NOUN
ftr-321	598	33	in	in	ADP
ftr-321	598	34	the	the	DET
ftr-321	598	35	third	third	ADJ
ftr-321	598	36	country	country	NOUN
ftr-321	598	37	.	.	PUNCT
ftr-321	599	1	59	59	NUM
ftr-321	600	1	the	the	DET
ftr-321	600	2	danish	danish	ADJ
ftr-321	600	3	presidency	presidency	NOUN
ftr-321	600	4	has	have	AUX
ftr-321	600	5	questioned	question	VERB
ftr-321	600	6	the	the	DET
ftr-321	600	7	40	40	NUM
ftr-321	600	8	percent	percent	NOUN
ftr-321	600	9	limit	limit	NOUN
ftr-321	600	10	and	and	CCONJ
ftr-321	600	11	proposed	propose	VERB
ftr-321	600	12	deleting	delete	VERB
ftr-321	600	13	the	the	DET
ftr-321	600	14	requirement	requirement	NOUN
ftr-321	600	15	of	of	ADP
ftr-321	600	16	substantiality	substantiality	NOUN
ftr-321	600	17	,	,	PUNCT
ftr-321	600	18	as	as	SCONJ
ftr-321	600	19	it	it	PRON
ftr-321	600	20	had	have	AUX
ftr-321	600	21	also	also	ADV
ftr-321	600	22	done	do	VERB
ftr-321	600	23	in	in	ADP
ftr-321	600	24	the	the	DET
ftr-321	600	25	switch	switch	NOUN
ftr-321	600	26	-	-	PUNCT
ftr-321	600	27	over	over	ADP
ftr-321	600	28	clause	clause	NOUN
ftr-321	600	29	.	.	PUNCT
ftr-321	601	1	60	60	NUM
ftr-321	601	2	the	the	DET
ftr-321	601	3	european	european	ADJ
ftr-321	601	4	parliament	parliament	PROPN
ftr-321	601	5	has	have	AUX
ftr-321	601	6	decided	decide	VERB
ftr-321	601	7	to	to	PART
ftr-321	601	8	include	include	VERB
ftr-321	601	9	profits	profit	NOUN
ftr-321	601	10	into	into	ADP
ftr-321	601	11	the	the	DET
ftr-321	601	12	tax	tax	NOUN
ftr-321	601	13	base	base	NOUN
ftr-321	601	14	which	which	PRON
ftr-321	601	15	,	,	PUNCT
ftr-321	601	16	―under	―under	ADP
ftr-321	601	17	the	the	DET
ftr-321	601	18	general	general	ADJ
ftr-321	601	19	regime	regime	NOUN
ftr-321	601	20	in	in	ADP
ftr-321	601	21	the	the	DET
ftr-321	601	22	third	third	ADJ
ftr-321	601	23	country	country	NOUN
ftr-321	601	24	,	,	PUNCT
ftr-321	601	25	are	be	AUX
ftr-321	601	26	taxable	taxable	ADJ
ftr-321	601	27	at	at	ADP
ftr-321	601	28	a	a	DET
ftr-321	601	29	statutory	statutory	ADJ
ftr-321	601	30	corporate	corporate	ADJ
ftr-321	601	31	tax	tax	NOUN
ftr-321	601	32	rate	rate	NOUN
ftr-321	601	33	lower	low	ADJ
ftr-321	601	34	than	than	ADP
ftr-321	601	35	70	70	NUM
ftr-321	601	36	%	%	NOUN
ftr-321	601	37	of	of	ADP
ftr-321	601	38	the	the	DET
ftr-321	601	39	average	average	ADJ
ftr-321	601	40	statutory	statutory	ADJ
ftr-321	601	41	corporate	corporate	ADJ
ftr-321	601	42	tax	tax	NOUN
ftr-321	601	43	rate	rate	NOUN
ftr-321	601	44	applicable	applicable	ADJ
ftr-321	601	45	in	in	ADP
ftr-321	601	46	the	the	DET
ftr-321	601	47	member	member	NOUN
ftr-321	601	48	states.‖	states.‖	VERB
ftr-321	601	49	61	61	NUM
ftr-321	601	50	furthermore	furthermore	ADV
ftr-321	601	51	,	,	PUNCT
ftr-321	601	52	according	accord	VERB
ftr-321	601	53	to	to	ADP
ftr-321	601	54	the	the	DET
ftr-321	601	55	commission	commission	NOUN
ftr-321	601	56	proposal	proposal	NOUN
ftr-321	601	57	,	,	PUNCT
ftr-321	601	58	more	more	ADJ
ftr-321	601	59	than	than	ADP
ftr-321	601	60	30	30	NUM
ftr-321	601	61	percent	percent	NOUN
ftr-321	601	62	of	of	ADP
ftr-321	601	63	the	the	DET
ftr-321	601	64	entity	entity	NOUN
ftr-321	601	65	’s	’s	PART
ftr-321	601	66	income	income	NOUN
ftr-321	601	67	must	must	AUX
ftr-321	601	68	fall	fall	VERB
ftr-321	601	69	under	under	ADP
ftr-321	601	70	one	one	NUM
ftr-321	601	71	or	or	CCONJ
ftr-321	601	72	several	several	ADJ
ftr-321	601	73	of	of	ADP
ftr-321	601	74	the	the	DET
ftr-321	601	75	categories	category	NOUN
ftr-321	601	76	referred	refer	VERB
ftr-321	601	77	to	to	ADP
ftr-321	601	78	in	in	ADP
ftr-321	601	79	paragraph	paragraph	NOUN
ftr-321	601	80	(	(	PUNCT
ftr-321	601	81	3	3	NUM
ftr-321	601	82	)	)	PUNCT
ftr-321	601	83	.	.	PUNCT
ftr-321	602	1	those	those	DET
ftr-321	602	2	categories	category	NOUN
ftr-321	602	3	are	be	AUX
ftr-321	602	4	(	(	PUNCT
ftr-321	602	5	1	1	X
ftr-321	602	6	)	)	PUNCT
ftr-321	602	7	interest	interest	NOUN
ftr-321	602	8	or	or	CCONJ
ftr-321	602	9	any	any	DET
ftr-321	602	10	other	other	ADJ
ftr-321	602	11	income	income	NOUN
ftr-321	602	12	generated	generate	VERB
ftr-321	602	13	by	by	ADP
ftr-321	602	14	financial	financial	ADJ
ftr-321	602	15	assets	asset	NOUN
ftr-321	602	16	(	(	PUNCT
ftr-321	602	17	paragraph	paragraph	NOUN
ftr-321	602	18	3(a	3(a	NUM
ftr-321	602	19	)	)	PUNCT
ftr-321	602	20	)	)	PUNCT
ftr-321	602	21	;	;	PUNCT
ftr-321	602	22	(	(	PUNCT
ftr-321	602	23	2	2	X
ftr-321	602	24	)	)	PUNCT
ftr-321	602	25	royalties	royalty	NOUN
ftr-321	602	26	or	or	CCONJ
ftr-321	602	27	any	any	DET
ftr-321	602	28	other	other	ADJ
ftr-321	602	29	income	income	NOUN
ftr-321	602	30	generated	generate	VERB
ftr-321	602	31	by	by	ADP
ftr-321	602	32	intellectual	intellectual	ADJ
ftr-321	602	33	property	property	NOUN
ftr-321	602	34	(	(	PUNCT
ftr-321	602	35	paragraph	paragraph	NOUN
ftr-321	602	36	3(b	3(b	NUM
ftr-321	602	37	)	)	PUNCT
ftr-321	602	38	)	)	PUNCT
ftr-321	602	39	;	;	PUNCT
ftr-321	602	40	(	(	PUNCT
ftr-321	602	41	3	3	X
ftr-321	602	42	)	)	PUNCT
ftr-321	602	43	dividends	dividend	NOUN
ftr-321	602	44	and	and	CCONJ
ftr-321	602	45	income	income	NOUN
ftr-321	602	46	from	from	ADP
ftr-321	602	47	the	the	DET
ftr-321	602	48	disposal	disposal	NOUN
ftr-321	602	49	of	of	ADP
ftr-321	602	50	shares	share	NOUN
ftr-321	602	51	(	(	PUNCT
ftr-321	602	52	paragraph	paragraph	NOUN
ftr-321	602	53	3(c	3(c	NUM
ftr-321	602	54	)	)	PUNCT
ftr-321	602	55	)	)	PUNCT
ftr-321	602	56	;	;	PUNCT
ftr-321	602	57	(	(	PUNCT
ftr-321	602	58	4	4	X
ftr-321	602	59	)	)	PUNCT
ftr-321	602	60	income	income	NOUN
ftr-321	602	61	from	from	ADP
ftr-321	602	62	movable	movable	ADJ
ftr-321	602	63	property	property	NOUN
ftr-321	602	64	(	(	PUNCT
ftr-321	602	65	paragraph	paragraph	NOUN
ftr-321	602	66	3(d	3(d	NUM
ftr-321	602	67	)	)	PUNCT
ftr-321	602	68	)	)	PUNCT
ftr-321	602	69	;	;	PUNCT
ftr-321	602	70	(	(	PUNCT
ftr-321	602	71	5	5	X
ftr-321	602	72	)	)	PUNCT
ftr-321	602	73	income	income	NOUN
ftr-321	602	74	from	from	ADP
ftr-321	602	75	immovable	immovable	ADJ
ftr-321	602	76	property	property	NOUN
ftr-321	602	77	,	,	PUNCT
ftr-321	602	78	unless	unless	SCONJ
ftr-321	602	79	the	the	DET
ftr-321	602	80	member	member	NOUN
ftr-321	602	81	state	state	NOUN
ftr-321	602	82	of	of	ADP
ftr-321	602	83	the	the	DET
ftr-321	602	84	taxpayer	taxpayer	NOUN
ftr-321	602	85	would	would	AUX
ftr-321	602	86	not	not	PART
ftr-321	602	87	have	have	AUX
ftr-321	602	88	been	be	AUX
ftr-321	602	89	entitled	entitle	VERB
ftr-321	602	90	to	to	PART
ftr-321	602	91	tax	tax	VERB
ftr-321	602	92	the	the	DET
ftr-321	602	93	income	income	NOUN
ftr-321	602	94	under	under	ADP
ftr-321	602	95	an	an	DET
ftr-321	602	96	agreement	agreement	NOUN
ftr-321	602	97	concluded	conclude	VERB
ftr-321	602	98	with	with	ADP
ftr-321	602	99	a	a	DET
ftr-321	602	100	third	third	ADJ
ftr-321	602	101	country	country	NOUN
ftr-321	602	102	(	(	PUNCT
ftr-321	602	103	paragraph	paragraph	NOUN
ftr-321	602	104	3(e	3(e	NUM
ftr-321	602	105	)	)	PUNCT
ftr-321	602	106	)	)	PUNCT
ftr-321	602	107	;	;	PUNCT
ftr-321	602	108	and	and	CCONJ
ftr-321	602	109	(	(	PUNCT
ftr-321	602	110	6	6	X
ftr-321	602	111	)	)	PUNCT
ftr-321	602	112	income	income	NOUN
ftr-321	602	113	from	from	ADP
ftr-321	602	114	insurance	insurance	NOUN
ftr-321	602	115	,	,	PUNCT
ftr-321	602	116	banking	banking	NOUN
ftr-321	602	117	and	and	CCONJ
ftr-321	602	118	other	other	ADJ
ftr-321	602	119	financial	financial	ADJ
ftr-321	602	120	activities	activity	NOUN
ftr-321	602	121	(	(	PUNCT
ftr-321	602	122	paragraph	paragraph	NOUN
ftr-321	602	123	3(f	3(f	NUM
ftr-321	602	124	)	)	PUNCT
ftr-321	602	125	)	)	PUNCT
ftr-321	602	126	.	.	PUNCT
ftr-321	603	1	the	the	DET
ftr-321	603	2	provision	provision	NOUN
ftr-321	603	3	of	of	ADP
ftr-321	603	4	article	article	NOUN
ftr-321	603	5	82(1)(c	82(1)(c	NUM
ftr-321	603	6	)	)	PUNCT
ftr-321	603	7	initially	initially	ADV
ftr-321	603	8	creates	create	VERB
ftr-321	603	9	the	the	DET
ftr-321	603	10	impression	impression	NOUN
ftr-321	603	11	that	that	SCONJ
ftr-321	603	12	it	it	PRON
ftr-321	603	13	is	be	AUX
ftr-321	603	14	irrelevant	irrelevant	ADJ
ftr-321	603	15	whether	whether	SCONJ
ftr-321	603	16	the	the	DET
ftr-321	603	17	above	above	ADJ
ftr-321	603	18	income	income	NOUN
ftr-321	603	19	is	be	AUX
ftr-321	603	20	attributable	attributable	ADJ
ftr-321	603	21	to	to	ADP
ftr-321	603	22	only	only	ADV
ftr-321	603	23	one	one	NUM
ftr-321	603	24	or	or	CCONJ
ftr-321	603	25	to	to	ADP
ftr-321	603	26	several	several	ADJ
ftr-321	603	27	of	of	ADP
ftr-321	603	28	those	those	DET
ftr-321	603	29	categories	category	NOUN
ftr-321	603	30	.	.	PUNCT
ftr-321	604	1	the	the	DET
ftr-321	604	2	crucial	crucial	ADJ
ftr-321	604	3	aspect	aspect	NOUN
ftr-321	604	4	under	under	ADP
ftr-321	604	5	article	article	NOUN
ftr-321	604	6	82(1)(c	82(1)(c	NUM
ftr-321	604	7	)	)	PUNCT
ftr-321	604	8	is	be	AUX
ftr-321	604	9	that	that	SCONJ
ftr-321	604	10	more	more	ADJ
ftr-321	604	11	than	than	ADP
ftr-321	604	12	30	30	NUM
ftr-321	604	13	percent	percent	NOUN
ftr-321	604	14	of	of	ADP
ftr-321	604	15	the	the	DET
ftr-321	604	16	income	income	NOUN
ftr-321	604	17	accruing	accrue	VERB
ftr-321	604	18	to	to	ADP
ftr-321	604	19	the	the	DET
ftr-321	604	20	entity	entity	NOUN
ftr-321	604	21	falls	fall	VERB
ftr-321	604	22	―within	―within	ADP
ftr-321	604	23	one	one	NUM
ftr-321	604	24	or	or	CCONJ
ftr-321	604	25	more	more	ADJ
ftr-321	604	26	of	of	ADP
ftr-321	604	27	the	the	DET
ftr-321	604	28	categories	category	NOUN
ftr-321	604	29	set	set	VERB
ftr-321	604	30	out	out	ADP
ftr-321	604	31	in	in	ADP
ftr-321	604	32	paragraph	paragraph	NOUN
ftr-321	604	33	3.‖	3.‖	NUM
ftr-321	604	34	eventually	eventually	ADV
ftr-321	604	35	,	,	PUNCT
ftr-321	604	36	however	however	ADV
ftr-321	604	37	,	,	PUNCT
ftr-321	604	38	the	the	DET
ftr-321	604	39	introductory	introductory	ADJ
ftr-321	604	40	sentence	sentence	NOUN
ftr-321	604	41	of	of	ADP
ftr-321	604	42	article	article	NOUN
ftr-321	604	43	82(3	82(3	NUM
ftr-321	604	44	)	)	PUNCT
ftr-321	604	45	clearly	clearly	ADV
ftr-321	604	46	shows	show	VERB
ftr-321	604	47	that	that	SCONJ
ftr-321	604	48	the	the	DET
ftr-321	604	49	category	category	NOUN
ftr-321	604	50	is	be	AUX
ftr-321	604	51	decisive	decisive	ADJ
ftr-321	604	52	:	:	PUNCT
ftr-321	604	53	―the	―the	DET
ftr-321	604	54	following	follow	VERB
ftr-321	604	55	categories	category	NOUN
ftr-321	604	56	of	of	ADP
ftr-321	604	57	income	income	NOUN
ftr-321	604	58	shall	shall	AUX
ftr-321	604	59	be	be	AUX
ftr-321	604	60	taken	take	VERB
ftr-321	604	61	into	into	ADP
ftr-321	604	62	account	account	NOUN
ftr-321	604	63	for	for	ADP
ftr-321	604	64	the	the	DET
ftr-321	604	65	purposes	purpose	NOUN
ftr-321	604	66	of	of	ADP
ftr-321	604	67	point	point	NOUN
ftr-321	604	68	(	(	PUNCT
ftr-321	604	69	c	c	NOUN
ftr-321	604	70	)	)	PUNCT
ftr-321	604	71	of	of	ADP
ftr-321	604	72	paragraph	paragraph	NOUN
ftr-321	604	73	1	1	NUM
ftr-321	604	74	,	,	PUNCT
ftr-321	604	75	in	in	ADP
ftr-321	604	76	so	so	ADV
ftr-321	604	77	far	far	ADV
ftr-321	604	78	as	as	ADP
ftr-321	604	79	more	more	ADJ
ftr-321	604	80	than	than	ADP
ftr-321	604	81	50	50	NUM
ftr-321	604	82	%	%	NOUN
ftr-321	604	83	of	of	ADP
ftr-321	604	84	the	the	DET
ftr-321	604	85	category	category	NOUN
ftr-321	604	86	of	of	ADP
ftr-321	604	87	the	the	DET
ftr-321	604	88	entity	entity	NOUN
ftr-321	604	89	’s	’s	PART
ftr-321	604	90	income	income	NOUN
ftr-321	604	91	comes	come	VERB
ftr-321	604	92	from	from	ADP
ftr-321	604	93	transactions	transaction	NOUN
ftr-321	604	94	with	with	ADP
ftr-321	604	95	the	the	DET
ftr-321	604	96	taxpayer	taxpayer	NOUN
ftr-321	604	97	or	or	CCONJ
ftr-321	604	98	its	its	PRON
ftr-321	604	99	associated	associate	VERB
ftr-321	604	100	enterprises.‖	enterprises.‖	NOUN
ftr-321	604	101	a	a	DET
ftr-321	604	102	single	single	ADJ
ftr-321	604	103	form	form	NOUN
ftr-321	604	104	of	of	ADP
ftr-321	604	105	income	income	NOUN
ftr-321	604	106	or	or	CCONJ
ftr-321	604	107	,	,	PUNCT
ftr-321	604	108	as	as	SCONJ
ftr-321	604	109	referred	refer	VERB
ftr-321	604	110	to	to	ADP
ftr-321	604	111	in	in	ADP
ftr-321	604	112	article	article	NOUN
ftr-321	604	113	82(1)(c	82(1)(c	NUM
ftr-321	604	114	)	)	PUNCT
ftr-321	604	115	,	,	PUNCT
ftr-321	604	116	―category‖	―category‖	PROPN
ftr-321	604	117	is	be	AUX
ftr-321	604	118	taken	take	VERB
ftr-321	604	119	into	into	ADP
ftr-321	604	120	account	account	NOUN
ftr-321	604	121	for	for	ADP
ftr-321	604	122	the	the	DET
ftr-321	604	123	purpose	purpose	NOUN
ftr-321	604	124	of	of	ADP
ftr-321	604	125	computing	compute	VERB
ftr-321	604	126	the	the	DET
ftr-321	604	127	30	30	NUM
ftr-321	604	128	percent	percent	NOUN
ftr-321	604	129	threshold	threshold	NOUN
ftr-321	604	130	only	only	ADV
ftr-321	604	131	if	if	SCONJ
ftr-321	604	132	more	more	ADJ
ftr-321	604	133	than	than	ADP
ftr-321	604	134	50	50	NUM
ftr-321	604	135	percent	percent	NOUN
ftr-321	604	136	of	of	ADP
ftr-321	604	137	the	the	DET
ftr-321	604	138	category	category	NOUN
ftr-321	604	139	of	of	ADP
ftr-321	604	140	the	the	DET
ftr-321	604	141	entity	entity	NOUN
ftr-321	604	142	’s	’s	PART
ftr-321	604	143	income	income	NOUN
ftr-321	604	144	comes	come	VERB
ftr-321	604	145	from	from	ADP
ftr-321	604	146	transactions	transaction	NOUN
ftr-321	604	147	with	with	ADP
ftr-321	604	148	the	the	DET
ftr-321	604	149	taxpayer	taxpayer	NOUN
ftr-321	604	150	or	or	CCONJ
ftr-321	604	151	its	its	PRON
ftr-321	604	152	associated	associated	ADJ
ftr-321	604	153	enterprises	enterprise	NOUN
ftr-321	604	154	.	.	PUNCT
ftr-321	605	1	every	every	DET
ftr-321	605	2	category	category	NOUN
ftr-321	605	3	of	of	ADP
ftr-321	605	4	income	income	NOUN
ftr-321	605	5	shall	shall	AUX
ftr-321	605	6	apparently	apparently	ADV
ftr-321	605	7	be	be	AUX
ftr-321	605	8	taken	take	VERB
ftr-321	605	9	into	into	ADP
ftr-321	605	10	account	account	NOUN
ftr-321	605	11	separately	separately	ADV
ftr-321	605	12	.	.	PUNCT
ftr-321	606	1	here	here	ADV
ftr-321	606	2	is	be	AUX
ftr-321	606	3	an	an	DET
ftr-321	606	4	example	example	NOUN
ftr-321	606	5	:	:	PUNCT
ftr-321	606	6	a	a	DET
ftr-321	606	7	company	company	NOUN
ftr-321	606	8	resident	resident	NOUN
ftr-321	606	9	in	in	ADP
ftr-321	606	10	a	a	DET
ftr-321	606	11	low	low	ADJ
ftr-321	606	12	-	-	PUNCT
ftr-321	606	13	tax	tax	NOUN
ftr-321	606	14	country	country	NOUN
ftr-321	606	15	derives	derive	VERB
ftr-321	606	16	60	60	NUM
ftr-321	606	17	percent	percent	NOUN
ftr-321	606	18	of	of	ADP
ftr-321	606	19	its	its	PRON
ftr-321	606	20	profits	profit	NOUN
ftr-321	606	21	from	from	ADP
ftr-321	606	22	trading	trade	VERB
ftr-321	606	23	goods	good	NOUN
ftr-321	606	24	of	of	ADP
ftr-321	606	25	any	any	DET
ftr-321	606	26	kind	kind	NOUN
ftr-321	606	27	with	with	ADP
ftr-321	606	28	independent	independent	ADJ
ftr-321	606	29	59	59	NUM
ftr-321	606	30	.	.	PUNCT
ftr-321	606	31	ccctb	ccctb	NOUN
ftr-321	606	32	working	working	NOUN
ftr-321	606	33	group	group	NOUN
ftr-321	606	34	,	,	PUNCT
ftr-321	606	35	anti	anti	ADJ
ftr-321	606	36	-	-	ADJ
ftr-321	606	37	abuse	abuse	ADJ
ftr-321	606	38	rules	rule	NOUN
ftr-321	606	39	,	,	PUNCT
ftr-321	606	40	§	§	PROPN
ftr-321	606	41	§	§	PROPN
ftr-321	606	42	26	26	NUM
ftr-321	606	43	et	et	PROPN
ftr-321	606	44	seq	seq	PROPN
ftr-321	606	45	.	.	PUNCT
ftr-321	607	1	ccctb	ccctb	NOUN
ftr-321	607	2	/	/	SYM
ftr-321	607	3	wp/065/	wp/065/	PROPN
ftr-321	607	4	,	,	PUNCT
ftr-321	607	5	26	26	NUM
ftr-321	607	6	march	march	NOUN
ftr-321	607	7	2008	2008	NUM
ftr-321	607	8	.	.	PUNCT
ftr-321	608	1	60	60	NUM
ftr-321	608	2	.	.	PUNCT
ftr-321	609	1	see	see	VERB
ftr-321	609	2	presidency	presidency	NOUN
ftr-321	609	3	note	note	NOUN
ftr-321	609	4	,	,	PUNCT
ftr-321	609	5	supra	supra	PROPN
ftr-321	609	6	note	note	PROPN
ftr-321	609	7	11	11	NUM
ftr-321	609	8	,	,	PUNCT
ftr-321	609	9	art	art	NOUN
ftr-321	609	10	.	.	PUNCT
ftr-321	610	1	82(1)(b	82(1)(b	NUM
ftr-321	610	2	)	)	PUNCT
ftr-321	610	3	.	.	PUNCT
ftr-321	611	1	61	61	NUM
ftr-321	611	2	.	.	PUNCT
ftr-321	612	1	european	european	ADJ
ftr-321	612	2	parliament	parliament	NOUN
ftr-321	612	3	resolution	resolution	NOUN
ftr-321	612	4	,	,	PUNCT
ftr-321	612	5	supra	supra	PROPN
ftr-321	612	6	note	note	NOUN
ftr-321	612	7	10	10	NUM
ftr-321	612	8	,	,	PUNCT
ftr-321	612	9	amend	amend	NOUN
ftr-321	612	10	.	.	PROPN
ftr-321	613	1	29	29	NUM
ftr-321	613	2	.	.	X
ftr-321	614	1	2012	2012	NUM
ftr-321	614	2	]	]	PUNCT
ftr-321	614	3	eu	eu	NOUN
ftr-321	614	4	ccctb	ccctb	NOUN
ftr-321	614	5	proposal	proposal	NOUN
ftr-321	614	6	335	335	NUM
ftr-321	614	7	third	third	ADJ
ftr-321	614	8	parties	party	NOUN
ftr-321	614	9	,	,	PUNCT
ftr-321	614	10	and	and	CCONJ
ftr-321	614	11	20	20	NUM
ftr-321	614	12	percent	percent	NOUN
ftr-321	614	13	each	each	PRON
ftr-321	614	14	from	from	ADP
ftr-321	614	15	interest	interest	NOUN
ftr-321	614	16	and	and	CCONJ
ftr-321	614	17	royalties	royalty	NOUN
ftr-321	614	18	.	.	PUNCT
ftr-321	615	1	forty	forty	NUM
ftr-321	615	2	percent	percent	NOUN
ftr-321	615	3	of	of	ADP
ftr-321	615	4	interest	interest	NOUN
ftr-321	615	5	and	and	CCONJ
ftr-321	615	6	80	80	NUM
ftr-321	615	7	percent	percent	NOUN
ftr-321	615	8	of	of	ADP
ftr-321	615	9	royalties	royalty	NOUN
ftr-321	615	10	come	come	VERB
ftr-321	615	11	from	from	ADP
ftr-321	615	12	transactions	transaction	NOUN
ftr-321	615	13	with	with	ADP
ftr-321	615	14	the	the	DET
ftr-321	615	15	shareholder	shareholder	NOUN
ftr-321	615	16	.	.	PUNCT
ftr-321	616	1	in	in	ADP
ftr-321	616	2	that	that	DET
ftr-321	616	3	case	case	NOUN
ftr-321	616	4	,	,	PUNCT
ftr-321	616	5	article	article	NOUN
ftr-321	616	6	82	82	NUM
ftr-321	616	7	is	be	AUX
ftr-321	616	8	not	not	PART
ftr-321	616	9	applicable	applicable	ADJ
ftr-321	616	10	,	,	PUNCT
ftr-321	616	11	since	since	SCONJ
ftr-321	616	12	only	only	ADJ
ftr-321	616	13	royalties	royalty	NOUN
ftr-321	616	14	are	be	AUX
ftr-321	616	15	harmful	harmful	ADJ
ftr-321	616	16	income	income	NOUN
ftr-321	616	17	,	,	PUNCT
ftr-321	616	18	and	and	CCONJ
ftr-321	616	19	these	these	PRON
ftr-321	616	20	represent	represent	VERB
ftr-321	616	21	only	only	ADV
ftr-321	616	22	20	20	NUM
ftr-321	616	23	percent	percent	NOUN
ftr-321	616	24	of	of	ADP
ftr-321	616	25	total	total	ADJ
ftr-321	616	26	profits	profit	NOUN
ftr-321	616	27	.	.	PUNCT
ftr-321	617	1	however	however	ADV
ftr-321	617	2	,	,	PUNCT
ftr-321	617	3	if	if	SCONJ
ftr-321	617	4	60	60	NUM
ftr-321	617	5	percent	percent	NOUN
ftr-321	617	6	of	of	ADP
ftr-321	617	7	interest	interest	NOUN
ftr-321	617	8	and	and	CCONJ
ftr-321	617	9	60	60	NUM
ftr-321	617	10	percent	percent	NOUN
ftr-321	617	11	of	of	ADP
ftr-321	617	12	royalties	royalty	NOUN
ftr-321	617	13	come	come	VERB
ftr-321	617	14	from	from	ADP
ftr-321	617	15	transactions	transaction	NOUN
ftr-321	617	16	with	with	ADP
ftr-321	617	17	the	the	DET
ftr-321	617	18	shareholder	shareholder	NOUN
ftr-321	617	19	,	,	PUNCT
ftr-321	617	20	article	article	NOUN
ftr-321	617	21	82	82	NUM
ftr-321	617	22	will	will	AUX
ftr-321	617	23	be	be	AUX
ftr-321	617	24	applicable	applicable	ADJ
ftr-321	617	25	to	to	ADP
ftr-321	617	26	the	the	DET
ftr-321	617	27	entire	entire	ADJ
ftr-321	617	28	profit	profit	NOUN
ftr-321	617	29	because	because	SCONJ
ftr-321	617	30	interest	interest	NOUN
ftr-321	617	31	and	and	CCONJ
ftr-321	617	32	royalties	royalty	NOUN
ftr-321	617	33	are	be	AUX
ftr-321	617	34	then	then	ADV
ftr-321	617	35	considered	consider	VERB
ftr-321	617	36	harmful	harmful	ADJ
ftr-321	617	37	and	and	CCONJ
ftr-321	617	38	together	together	ADV
ftr-321	617	39	represent	represent	VERB
ftr-321	617	40	40	40	NUM
ftr-321	617	41	percent	percent	NOUN
ftr-321	617	42	and	and	CCONJ
ftr-321	617	43	thus	thus	ADV
ftr-321	617	44	more	more	ADJ
ftr-321	617	45	than	than	ADP
ftr-321	617	46	30	30	NUM
ftr-321	617	47	percent	percent	NOUN
ftr-321	617	48	.	.	PUNCT
ftr-321	618	1	it	it	PRON
ftr-321	618	2	is	be	AUX
ftr-321	618	3	difficult	difficult	ADJ
ftr-321	618	4	to	to	PART
ftr-321	618	5	see	see	VERB
ftr-321	618	6	the	the	DET
ftr-321	618	7	meaning	meaning	NOUN
ftr-321	618	8	behind	behind	ADP
ftr-321	618	9	this	this	DET
ftr-321	618	10	regime	regime	NOUN
ftr-321	618	11	.	.	PUNCT
ftr-321	619	1	the	the	DET
ftr-321	619	2	proposal	proposal	NOUN
ftr-321	619	3	of	of	ADP
ftr-321	619	4	the	the	DET
ftr-321	619	5	danish	danish	ADJ
ftr-321	619	6	presidency	presidency	NOUN
ftr-321	619	7	to	to	PART
ftr-321	619	8	forgo	forgo	VERB
ftr-321	619	9	the	the	DET
ftr-321	619	10	requirement	requirement	NOUN
ftr-321	619	11	that	that	SCONJ
ftr-321	619	12	more	more	ADJ
ftr-321	619	13	than	than	ADP
ftr-321	619	14	50	50	NUM
ftr-321	619	15	percent	percent	NOUN
ftr-321	619	16	of	of	ADP
ftr-321	619	17	the	the	DET
ftr-321	619	18	category	category	NOUN
ftr-321	619	19	of	of	ADP
ftr-321	619	20	the	the	DET
ftr-321	619	21	entity	entity	NOUN
ftr-321	619	22	’s	’s	PART
ftr-321	619	23	income	income	NOUN
ftr-321	619	24	comes	come	VERB
ftr-321	619	25	from	from	ADP
ftr-321	619	26	transactions	transaction	NOUN
ftr-321	619	27	with	with	ADP
ftr-321	619	28	the	the	DET
ftr-321	619	29	taxpayer	taxpayer	NOUN
ftr-321	619	30	or	or	CCONJ
ftr-321	619	31	its	its	PRON
ftr-321	619	32	associated	associated	ADJ
ftr-321	619	33	enterprises	enterprise	NOUN
ftr-321	619	34	,	,	PUNCT
ftr-321	619	35	would	would	AUX
ftr-321	619	36	lead	lead	VERB
ftr-321	619	37	to	to	ADP
ftr-321	619	38	more	more	ADV
ftr-321	619	39	appropriate	appropriate	ADJ
ftr-321	619	40	results	result	NOUN
ftr-321	619	41	.	.	PUNCT
ftr-321	620	1	similarly	similarly	ADV
ftr-321	620	2	,	,	PUNCT
ftr-321	620	3	it	it	PRON
ftr-321	620	4	is	be	AUX
ftr-321	620	5	not	not	PART
ftr-321	620	6	understandable	understandable	ADJ
ftr-321	620	7	why	why	SCONJ
ftr-321	620	8	,	,	PUNCT
ftr-321	620	9	according	accord	VERB
ftr-321	620	10	to	to	ADP
ftr-321	620	11	the	the	DET
ftr-321	620	12	commission	commission	NOUN
ftr-321	620	13	proposal	proposal	NOUN
ftr-321	620	14	,	,	PUNCT
ftr-321	620	15	income	income	NOUN
ftr-321	620	16	from	from	ADP
ftr-321	620	17	immovable	immovable	ADJ
ftr-321	620	18	property	property	NOUN
ftr-321	620	19	(	(	PUNCT
ftr-321	620	20	article	article	NOUN
ftr-321	620	21	82(3)(e	82(3)(e	NUM
ftr-321	620	22	)	)	PUNCT
ftr-321	620	23	)	)	PUNCT
ftr-321	620	24	should	should	AUX
ftr-321	620	25	exclusively	exclusively	ADV
ftr-321	620	26	be	be	AUX
ftr-321	620	27	exempt	exempt	ADJ
ftr-321	620	28	if	if	SCONJ
ftr-321	620	29	the	the	DET
ftr-321	620	30	member	member	NOUN
ftr-321	620	31	state	state	NOUN
ftr-321	620	32	of	of	ADP
ftr-321	620	33	the	the	DET
ftr-321	620	34	taxpayer	taxpayer	NOUN
ftr-321	620	35	would	would	AUX
ftr-321	620	36	not	not	PART
ftr-321	620	37	have	have	AUX
ftr-321	620	38	been	be	AUX
ftr-321	620	39	entitled	entitle	VERB
ftr-321	620	40	to	to	PART
ftr-321	620	41	tax	tax	VERB
ftr-321	620	42	the	the	DET
ftr-321	620	43	income	income	NOUN
ftr-321	620	44	under	under	ADP
ftr-321	620	45	an	an	DET
ftr-321	620	46	agreement	agreement	NOUN
ftr-321	620	47	concluded	conclude	VERB
ftr-321	620	48	with	with	ADP
ftr-321	620	49	a	a	DET
ftr-321	620	50	third	third	ADJ
ftr-321	620	51	country	country	NOUN
ftr-321	620	52	.	.	PUNCT
ftr-321	621	1	admittedly	admittedly	ADV
ftr-321	621	2	,	,	PUNCT
ftr-321	621	3	the	the	DET
ftr-321	621	4	state	state	NOUN
ftr-321	621	5	of	of	ADP
ftr-321	621	6	residence	residence	NOUN
ftr-321	621	7	can	can	AUX
ftr-321	621	8	lose	lose	VERB
ftr-321	621	9	the	the	DET
ftr-321	621	10	right	right	NOUN
ftr-321	621	11	to	to	PART
ftr-321	621	12	tax	tax	VERB
ftr-321	621	13	according	accord	VERB
ftr-321	621	14	to	to	ADP
ftr-321	621	15	the	the	DET
ftr-321	621	16	oecd	oecd	PROPN
ftr-321	621	17	-	-	PUNCT
ftr-321	621	18	mc	mc	PROPN
ftr-321	621	19	,	,	PUNCT
ftr-321	621	20	yet	yet	CCONJ
ftr-321	621	21	there	there	PRON
ftr-321	621	22	are	be	VERB
ftr-321	621	23	numerous	numerous	ADJ
ftr-321	621	24	bilateral	bilateral	ADJ
ftr-321	621	25	dtcs	dtcs	NOUN
ftr-321	621	26	that	that	PRON
ftr-321	621	27	also	also	ADV
ftr-321	621	28	exempt	exempt	VERB
ftr-321	621	29	certain	certain	ADJ
ftr-321	621	30	categories	category	NOUN
ftr-321	621	31	of	of	ADP
ftr-321	621	32	interest	interest	NOUN
ftr-321	621	33	in	in	ADP
ftr-321	621	34	the	the	DET
ftr-321	621	35	state	state	NOUN
ftr-321	621	36	of	of	ADP
ftr-321	621	37	residence	residence	NOUN
ftr-321	621	38	.	.	PUNCT
ftr-321	622	1	62	62	NUM
ftr-321	622	2	there	there	PRON
ftr-321	622	3	is	be	VERB
ftr-321	622	4	no	no	DET
ftr-321	622	5	reason	reason	NOUN
ftr-321	622	6	why	why	SCONJ
ftr-321	622	7	different	different	ADJ
ftr-321	622	8	rules	rule	NOUN
ftr-321	622	9	should	should	AUX
ftr-321	622	10	apply	apply	VERB
ftr-321	622	11	here	here	ADV
ftr-321	622	12	.	.	PUNCT
ftr-321	623	1	the	the	DET
ftr-321	623	2	proposal	proposal	NOUN
ftr-321	623	3	of	of	ADP
ftr-321	623	4	the	the	DET
ftr-321	623	5	danish	danish	ADJ
ftr-321	623	6	presidency	presidency	NOUN
ftr-321	623	7	to	to	PART
ftr-321	623	8	abolish	abolish	VERB
ftr-321	623	9	this	this	DET
ftr-321	623	10	exception	exception	NOUN
ftr-321	623	11	is	be	AUX
ftr-321	623	12	therefore	therefore	ADV
ftr-321	623	13	,	,	PUNCT
ftr-321	623	14	in	in	ADP
ftr-321	623	15	this	this	DET
ftr-321	623	16	case	case	NOUN
ftr-321	623	17	,	,	PUNCT
ftr-321	623	18	equally	equally	ADV
ftr-321	623	19	convincing	convincing	ADJ
ftr-321	623	20	.	.	PUNCT
ftr-321	624	1	the	the	DET
ftr-321	624	2	consequences	consequence	NOUN
ftr-321	624	3	of	of	ADP
ftr-321	624	4	an	an	DET
ftr-321	624	5	application	application	NOUN
ftr-321	624	6	of	of	ADP
ftr-321	624	7	article	article	NOUN
ftr-321	624	8	82	82	NUM
ftr-321	624	9	are	be	AUX
ftr-321	624	10	governed	govern	VERB
ftr-321	624	11	in	in	ADP
ftr-321	624	12	article	article	NOUN
ftr-321	624	13	83	83	NUM
ftr-321	624	14	of	of	ADP
ftr-321	624	15	the	the	DET
ftr-321	624	16	commission	commission	NOUN
ftr-321	624	17	proposal	proposal	NOUN
ftr-321	624	18	,	,	PUNCT
ftr-321	624	19	which	which	PRON
ftr-321	624	20	provides	provide	VERB
ftr-321	624	21	that	that	DET
ftr-321	624	22	income	income	NOUN
ftr-321	624	23	to	to	PART
ftr-321	624	24	be	be	AUX
ftr-321	624	25	included	include	VERB
ftr-321	624	26	in	in	ADP
ftr-321	624	27	the	the	DET
ftr-321	624	28	tax	tax	NOUN
ftr-321	624	29	base	base	NOUN
ftr-321	624	30	shall	shall	AUX
ftr-321	624	31	be	be	AUX
ftr-321	624	32	calculated	calculate	VERB
ftr-321	624	33	according	accord	VERB
ftr-321	624	34	to	to	ADP
ftr-321	624	35	the	the	DET
ftr-321	624	36	rules	rule	NOUN
ftr-321	624	37	of	of	ADP
ftr-321	624	38	articles	article	NOUN
ftr-321	624	39	9	9	NUM
ftr-321	624	40	through	through	ADP
ftr-321	624	41	15	15	NUM
ftr-321	624	42	.	.	PUNCT
ftr-321	625	1	thus	thus	ADV
ftr-321	625	2	,	,	PUNCT
ftr-321	625	3	rather	rather	ADV
ftr-321	625	4	than	than	ADP
ftr-321	625	5	directly	directly	ADV
ftr-321	625	6	relying	rely	VERB
ftr-321	625	7	upon	upon	SCONJ
ftr-321	625	8	the	the	DET
ftr-321	625	9	tax	tax	NOUN
ftr-321	625	10	base	base	NOUN
ftr-321	625	11	of	of	ADP
ftr-321	625	12	the	the	DET
ftr-321	625	13	company	company	NOUN
ftr-321	625	14	in	in	ADP
ftr-321	625	15	the	the	DET
ftr-321	625	16	third	third	ADJ
ftr-321	625	17	country	country	NOUN
ftr-321	625	18	,	,	PUNCT
ftr-321	625	19	the	the	DET
ftr-321	625	20	tax	tax	NOUN
ftr-321	625	21	base	base	NOUN
ftr-321	625	22	is	be	AUX
ftr-321	625	23	recalculated	recalculate	VERB
ftr-321	625	24	clearly	clearly	ADV
ftr-321	625	25	based	base	VERB
ftr-321	625	26	on	on	ADP
ftr-321	625	27	the	the	DET
ftr-321	625	28	assumption	assumption	NOUN
ftr-321	625	29	that	that	SCONJ
ftr-321	625	30	companies	company	NOUN
ftr-321	625	31	in	in	ADP
ftr-321	625	32	third	third	ADJ
ftr-321	625	33	countries	country	NOUN
ftr-321	625	34	are	be	AUX
ftr-321	625	35	residents	resident	NOUN
ftr-321	625	36	in	in	ADP
ftr-321	625	37	the	the	DET
ftr-321	625	38	european	european	PROPN
ftr-321	625	39	union	union	PROPN
ftr-321	625	40	.	.	PUNCT
ftr-321	626	1	as	as	ADP
ftr-321	626	2	a	a	DET
ftr-321	626	3	result	result	NOUN
ftr-321	626	4	,	,	PUNCT
ftr-321	626	5	dividends	dividend	NOUN
ftr-321	626	6	or	or	CCONJ
ftr-321	626	7	proceeds	proceed	NOUN
ftr-321	626	8	from	from	ADP
ftr-321	626	9	a	a	DET
ftr-321	626	10	disposal	disposal	NOUN
ftr-321	626	11	of	of	ADP
ftr-321	626	12	shares	share	NOUN
ftr-321	626	13	must	must	AUX
ftr-321	626	14	be	be	AUX
ftr-321	626	15	exempt	exempt	ADJ
ftr-321	626	16	pursuant	pursuant	ADJ
ftr-321	626	17	to	to	ADP
ftr-321	626	18	article	article	NOUN
ftr-321	626	19	11	11	NUM
ftr-321	626	20	of	of	ADP
ftr-321	626	21	the	the	DET
ftr-321	626	22	proposal	proposal	NOUN
ftr-321	626	23	.	.	PUNCT
ftr-321	627	1	the	the	DET
ftr-321	627	2	same	same	ADJ
ftr-321	627	3	is	be	AUX
ftr-321	627	4	true	true	ADJ
ftr-321	627	5	for	for	ADP
ftr-321	627	6	proceeds	proceed	NOUN
ftr-321	627	7	from	from	ADP
ftr-321	627	8	a	a	DET
ftr-321	627	9	disposal	disposal	NOUN
ftr-321	627	10	of	of	ADP
ftr-321	627	11	shares	share	NOUN
ftr-321	627	12	derived	derive	VERB
ftr-321	627	13	from	from	ADP
ftr-321	627	14	the	the	DET
ftr-321	627	15	third	third	ADJ
ftr-321	627	16	country	country	NOUN
ftr-321	627	17	or	or	CCONJ
ftr-321	627	18	another	another	DET
ftr-321	627	19	third	third	ADJ
ftr-321	627	20	country	country	NOUN
ftr-321	627	21	.	.	PUNCT
ftr-321	628	1	similarly	similarly	ADV
ftr-321	628	2	,	,	PUNCT
ftr-321	628	3	the	the	DET
ftr-321	628	4	income	income	NOUN
ftr-321	628	5	of	of	ADP
ftr-321	628	6	a	a	DET
ftr-321	628	7	permanent	permanent	ADJ
ftr-321	628	8	establishment	establishment	NOUN
ftr-321	628	9	in	in	ADP
ftr-321	628	10	a	a	DET
ftr-321	628	11	third	third	ADJ
ftr-321	628	12	country	country	NOUN
ftr-321	628	13	shall	shall	AUX
ftr-321	628	14	not	not	PART
ftr-321	628	15	be	be	AUX
ftr-321	628	16	included	include	VERB
ftr-321	628	17	in	in	ADP
ftr-321	628	18	the	the	DET
ftr-321	628	19	tax	tax	NOUN
ftr-321	628	20	base	base	NOUN
ftr-321	628	21	.	.	PUNCT
ftr-321	629	1	article	article	NOUN
ftr-321	629	2	11	11	NUM
ftr-321	629	3	itself	itself	PRON
ftr-321	629	4	does	do	AUX
ftr-321	629	5	not	not	PART
ftr-321	629	6	distinguish	distinguish	VERB
ftr-321	629	7	whether	whether	SCONJ
ftr-321	629	8	the	the	DET
ftr-321	629	9	income	income	NOUN
ftr-321	629	10	is	be	AUX
ftr-321	629	11	then	then	ADV
ftr-321	629	12	taxed	tax	VERB
ftr-321	629	13	in	in	ADP
ftr-321	629	14	that	that	DET
ftr-321	629	15	other	other	ADJ
ftr-321	629	16	third	third	ADJ
ftr-321	629	17	country	country	NOUN
ftr-321	629	18	.	.	PUNCT
ftr-321	630	1	however	however	ADV
ftr-321	630	2	,	,	PUNCT
ftr-321	630	3	if	if	SCONJ
ftr-321	630	4	the	the	DET
ftr-321	630	5	company	company	NOUN
ftr-321	630	6	is	be	AUX
ftr-321	630	7	actually	actually	ADV
ftr-321	630	8	a	a	DET
ftr-321	630	9	resident	resident	NOUN
ftr-321	630	10	in	in	ADP
ftr-321	630	11	the	the	DET
ftr-321	630	12	european	european	PROPN
ftr-321	630	13	union	union	PROPN
ftr-321	630	14	,	,	PUNCT
ftr-321	630	15	article	article	NOUN
ftr-321	630	16	73	73	NUM
ftr-321	630	17	orders	order	VERB
ftr-321	630	18	an	an	DET
ftr-321	630	19	exception	exception	NOUN
ftr-321	630	20	from	from	ADP
ftr-321	630	21	the	the	DET
ftr-321	630	22	exemptions	exemption	NOUN
ftr-321	630	23	provided	provide	VERB
ftr-321	630	24	in	in	ADP
ftr-321	630	25	paragraphs	paragraph	NOUN
ftr-321	630	26	(	(	PUNCT
ftr-321	630	27	c	c	NOUN
ftr-321	630	28	)	)	PUNCT
ftr-321	630	29	,	,	PUNCT
ftr-321	630	30	(	(	PUNCT
ftr-321	630	31	d	d	NOUN
ftr-321	630	32	)	)	PUNCT
ftr-321	630	33	,	,	PUNCT
ftr-321	630	34	and	and	CCONJ
ftr-321	630	35	(	(	PUNCT
ftr-321	630	36	e	e	NOUN
ftr-321	630	37	)	)	PUNCT
ftr-321	630	38	of	of	ADP
ftr-321	630	39	article	article	NOUN
ftr-321	630	40	11	11	NUM
ftr-321	630	41	.	.	PUNCT
ftr-321	631	1	according	accord	VERB
ftr-321	631	2	to	to	ADP
ftr-321	631	3	its	its	PRON
ftr-321	631	4	spirit	spirit	NOUN
ftr-321	631	5	,	,	PUNCT
ftr-321	631	6	the	the	DET
ftr-321	631	7	exception	exception	NOUN
ftr-321	631	8	laid	lay	VERB
ftr-321	631	9	down	down	ADP
ftr-321	631	10	in	in	ADP
ftr-321	631	11	article	article	NOUN
ftr-321	631	12	73	73	NUM
ftr-321	631	13	,	,	PUNCT
ftr-321	631	14	thereby	thereby	ADV
ftr-321	631	15	triggering	trigger	VERB
ftr-321	631	16	a	a	DET
ftr-321	631	17	switch	switch	NOUN
ftr-321	631	18	-	-	PUNCT
ftr-321	631	19	over	over	NOUN
ftr-321	631	20	,	,	PUNCT
ftr-321	631	21	should	should	AUX
ftr-321	631	22	also	also	ADV
ftr-321	631	23	be	be	AUX
ftr-321	631	24	applicable	applicable	ADJ
ftr-321	631	25	in	in	ADP
ftr-321	631	26	these	these	DET
ftr-321	631	27	situations	situation	NOUN
ftr-321	631	28	.	.	PUNCT
ftr-321	632	1	yet	yet	CCONJ
ftr-321	632	2	it	it	PRON
ftr-321	632	3	is	be	AUX
ftr-321	632	4	not	not	PART
ftr-321	632	5	applicable	applicable	ADJ
ftr-321	632	6	according	accord	VERB
ftr-321	632	7	to	to	ADP
ftr-321	632	8	its	its	PRON
ftr-321	632	9	wording	wording	NOUN
ftr-321	632	10	because	because	SCONJ
ftr-321	632	11	article	article	NOUN
ftr-321	632	12	83(1	83(1	PROPN
ftr-321	632	13	)	)	PUNCT
ftr-321	632	14	simply	simply	ADV
ftr-321	632	15	refers	refer	VERB
ftr-321	632	16	to	to	ADP
ftr-321	632	17	articles	article	NOUN
ftr-321	632	18	9	9	NUM
ftr-321	632	19	to	to	PART
ftr-321	632	20	15	15	NUM
ftr-321	632	21	of	of	ADP
ftr-321	632	22	the	the	DET
ftr-321	632	23	proposal	proposal	NOUN
ftr-321	632	24	.	.	PUNCT
ftr-321	633	1	that	that	DET
ftr-321	633	2	provision	provision	NOUN
ftr-321	633	3	differs	differ	VERB
ftr-321	633	4	from	from	ADP
ftr-321	633	5	the	the	DET
ftr-321	633	6	last	last	ADJ
ftr-321	633	7	sentence	sentence	NOUN
ftr-321	633	8	of	of	ADP
ftr-321	633	9	article	article	NOUN
ftr-321	633	10	84(1	84(1	NUM
ftr-321	633	11	)	)	PUNCT
ftr-321	633	12	,	,	PUNCT
ftr-321	633	13	which	which	PRON
ftr-321	633	14	is	be	AUX
ftr-321	633	15	applicable	applicable	ADJ
ftr-321	633	16	to	to	ADP
ftr-321	633	17	transparent	transparent	ADJ
ftr-321	633	18	entities	entity	NOUN
ftr-321	633	19	and	and	CCONJ
ftr-321	633	20	provides	provide	VERB
ftr-321	633	21	that	that	SCONJ
ftr-321	633	22	―the	―the	DET
ftr-321	633	23	income	income	NOUN
ftr-321	633	24	shall	shall	AUX
ftr-321	633	25	be	be	AUX
ftr-321	633	26	computed	compute	VERB
ftr-321	633	27	under	under	ADP
ftr-321	633	28	62	62	NUM
ftr-321	633	29	.	.	PUNCT
ftr-321	634	1	michael	michael	PROPN
ftr-321	634	2	lang	lang	PROPN
ftr-321	634	3	,	,	PUNCT
ftr-321	634	4	überlegungen	überlegungen	PROPN
ftr-321	634	5	zur	zur	PROPN
ftr-321	634	6	österreichischen	österreichischen	PROPN
ftr-321	634	7	dba	dba	PROPN
ftr-321	634	8	-	-	PUNCT
ftr-321	634	9	politik	politik	NOUN
ftr-321	634	10	,	,	PUNCT
ftr-321	634	11	22	22	NUM
ftr-321	634	12	swi	swi	NUM
ftr-321	634	13	108	108	NUM
ftr-321	634	14	,	,	PUNCT
ftr-321	634	15	111–27	111–27	NUM
ftr-321	634	16	(	(	PUNCT
ftr-321	634	17	2012	2012	NUM
ftr-321	634	18	)	)	PUNCT
ftr-321	634	19	.	.	PUNCT
ftr-321	635	1	336	336	NUM
ftr-321	635	2	florida	florida	PROPN
ftr-321	635	3	tax	tax	NOUN
ftr-321	635	4	review	review	NOUN
ftr-321	636	1	[	[	X
ftr-321	636	2	vol	vol	NOUN
ftr-321	636	3	.	.	PUNCT
ftr-321	636	4	13:6	13:6	NUM
ftr-321	636	5	the	the	DET
ftr-321	636	6	rules	rule	NOUN
ftr-321	636	7	of	of	ADP
ftr-321	636	8	this	this	DET
ftr-321	636	9	directive,‖	directive,‖	PROPN
ftr-321	636	10	and	and	CCONJ
ftr-321	636	11	it	it	PRON
ftr-321	636	12	also	also	ADV
ftr-321	636	13	differs	differ	VERB
ftr-321	636	14	from	from	ADP
ftr-321	636	15	article	article	NOUN
ftr-321	636	16	74	74	NUM
ftr-321	636	17	,	,	PUNCT
ftr-321	636	18	which	which	PRON
ftr-321	636	19	provides	provide	VERB
ftr-321	636	20	that	that	SCONJ
ftr-321	636	21	the	the	DET
ftr-321	636	22	―revenues	―revenue	NOUN
ftr-321	636	23	,	,	PUNCT
ftr-321	636	24	expenses	expense	NOUN
ftr-321	636	25	and	and	CCONJ
ftr-321	636	26	other	other	ADJ
ftr-321	636	27	deductible	deductible	ADJ
ftr-321	636	28	items‖	items‖	NOUN
ftr-321	636	29	of	of	ADP
ftr-321	636	30	a	a	DET
ftr-321	636	31	permanent	permanent	ADJ
ftr-321	636	32	establishment	establishment	NOUN
ftr-321	636	33	in	in	ADP
ftr-321	636	34	a	a	DET
ftr-321	636	35	third	third	ADJ
ftr-321	636	36	country	country	NOUN
ftr-321	636	37	“	"	PUNCT
ftr-321	636	38	shall	shall	AUX
ftr-321	636	39	be	be	AUX
ftr-321	636	40	determined	determine	VERB
ftr-321	636	41	according	accord	VERB
ftr-321	636	42	to	to	ADP
ftr-321	636	43	the	the	DET
ftr-321	636	44	rules	rule	NOUN
ftr-321	636	45	of	of	ADP
ftr-321	636	46	the	the	DET
ftr-321	636	47	system	system	NOUN
ftr-321	636	48	provided	provide	VERB
ftr-321	636	49	for	for	ADP
ftr-321	636	50	by	by	ADP
ftr-321	636	51	this	this	DET
ftr-321	636	52	directive.‖	directive.‖	NOUN
ftr-321	636	53	consider	consider	VERB
ftr-321	636	54	this	this	DET
ftr-321	636	55	example	example	NOUN
ftr-321	636	56	:	:	PUNCT
ftr-321	636	57	a	a	DET
ftr-321	636	58	company	company	NOUN
ftr-321	636	59	subject	subject	ADJ
ftr-321	636	60	to	to	ADP
ftr-321	636	61	the	the	DET
ftr-321	636	62	ccctb	ccctb	NOUN
ftr-321	636	63	regime	regime	NOUN
ftr-321	636	64	holds	hold	VERB
ftr-321	636	65	a	a	DET
ftr-321	636	66	100	100	NUM
ftr-321	636	67	percent	percent	NOUN
ftr-321	636	68	participation	participation	NOUN
ftr-321	636	69	in	in	ADP
ftr-321	636	70	a	a	DET
ftr-321	636	71	company	company	NOUN
ftr-321	636	72	resident	resident	NOUN
ftr-321	636	73	in	in	ADP
ftr-321	636	74	the	the	DET
ftr-321	636	75	low	low	ADJ
ftr-321	636	76	-	-	PUNCT
ftr-321	636	77	tax	tax	NOUN
ftr-321	636	78	country	country	NOUN
ftr-321	636	79	a.	a.	NOUN
ftr-321	636	80	that	that	DET
ftr-321	636	81	company	company	NOUN
ftr-321	636	82	exclusively	exclusively	ADV
ftr-321	636	83	derives	derive	VERB
ftr-321	636	84	income	income	NOUN
ftr-321	636	85	from	from	ADP
ftr-321	636	86	dividends	dividend	NOUN
ftr-321	636	87	that	that	PRON
ftr-321	636	88	come	come	VERB
ftr-321	636	89	from	from	ADP
ftr-321	636	90	a	a	DET
ftr-321	636	91	participation	participation	NOUN
ftr-321	636	92	in	in	ADP
ftr-321	636	93	a	a	DET
ftr-321	636	94	low	low	ADJ
ftr-321	636	95	-	-	PUNCT
ftr-321	636	96	tax	tax	NOUN
ftr-321	636	97	country	country	NOUN
ftr-321	636	98	b.	b.	PROPN
ftr-321	637	1	the	the	DET
ftr-321	637	2	company	company	NOUN
ftr-321	637	3	resident	resident	NOUN
ftr-321	637	4	in	in	ADP
ftr-321	637	5	b	b	PROPN
ftr-321	637	6	generates	generate	VERB
ftr-321	637	7	its	its	PRON
ftr-321	637	8	profits	profit	NOUN
ftr-321	637	9	from	from	ADP
ftr-321	637	10	interest	interest	NOUN
ftr-321	637	11	earned	earn	VERB
ftr-321	637	12	from	from	ADP
ftr-321	637	13	loans	loan	NOUN
ftr-321	637	14	granted	grant	VERB
ftr-321	637	15	to	to	ADP
ftr-321	637	16	other	other	ADJ
ftr-321	637	17	group	group	NOUN
ftr-321	637	18	companies	company	NOUN
ftr-321	637	19	and	and	CCONJ
ftr-321	637	20	is	be	AUX
ftr-321	637	21	taxed	tax	VERB
ftr-321	637	22	at	at	ADP
ftr-321	637	23	a	a	DET
ftr-321	637	24	rate	rate	NOUN
ftr-321	637	25	of	of	ADP
ftr-321	637	26	only	only	ADV
ftr-321	637	27	5	5	NUM
ftr-321	637	28	percent	percent	NOUN
ftr-321	637	29	on	on	ADP
ftr-321	637	30	those	those	DET
ftr-321	637	31	profits	profit	NOUN
ftr-321	637	32	.	.	PUNCT
ftr-321	638	1	provided	provide	VERB
ftr-321	638	2	that	that	DET
ftr-321	638	3	article	article	NOUN
ftr-321	638	4	82	82	NUM
ftr-321	638	5	is	be	AUX
ftr-321	638	6	applicable	applicable	ADJ
ftr-321	638	7	to	to	ADP
ftr-321	638	8	the	the	DET
ftr-321	638	9	company	company	NOUN
ftr-321	638	10	resident	resident	NOUN
ftr-321	638	11	in	in	ADP
ftr-321	638	12	a	a	PRON
ftr-321	638	13	,	,	PUNCT
ftr-321	638	14	the	the	DET
ftr-321	638	15	income	income	NOUN
ftr-321	638	16	shall	shall	AUX
ftr-321	638	17	be	be	AUX
ftr-321	638	18	calculated	calculate	VERB
ftr-321	638	19	pursuant	pursuant	ADJ
ftr-321	638	20	to	to	ADP
ftr-321	638	21	articles	article	NOUN
ftr-321	638	22	9	9	NUM
ftr-321	638	23	through	through	ADP
ftr-321	638	24	15	15	NUM
ftr-321	638	25	.	.	PUNCT
ftr-321	639	1	the	the	DET
ftr-321	639	2	dividends	dividend	NOUN
ftr-321	639	3	from	from	ADP
ftr-321	639	4	b	b	NOUN
ftr-321	639	5	would	would	AUX
ftr-321	639	6	have	have	VERB
ftr-321	639	7	to	to	PART
ftr-321	639	8	be	be	AUX
ftr-321	639	9	exempt	exempt	ADJ
ftr-321	639	10	,	,	PUNCT
ftr-321	639	11	which	which	PRON
ftr-321	639	12	is	be	AUX
ftr-321	639	13	why	why	SCONJ
ftr-321	639	14	the	the	DET
ftr-321	639	15	cfc	cfc	NOUN
ftr-321	639	16	rule	rule	NOUN
ftr-321	639	17	would	would	AUX
ftr-321	639	18	eventually	eventually	ADV
ftr-321	639	19	not	not	PART
ftr-321	639	20	apply	apply	VERB
ftr-321	639	21	.	.	PUNCT
ftr-321	640	1	however	however	ADV
ftr-321	640	2	,	,	PUNCT
ftr-321	640	3	if	if	SCONJ
ftr-321	640	4	article	article	NOUN
ftr-321	640	5	73	73	NUM
ftr-321	640	6	is	be	AUX
ftr-321	640	7	likewise	likewise	ADV
ftr-321	640	8	applied	apply	VERB
ftr-321	640	9	,	,	PUNCT
ftr-321	640	10	the	the	DET
ftr-321	640	11	dividends	dividend	NOUN
ftr-321	640	12	must	must	AUX
ftr-321	640	13	be	be	AUX
ftr-321	640	14	included	include	VERB
ftr-321	640	15	in	in	ADP
ftr-321	640	16	the	the	DET
ftr-321	640	17	tax	tax	NOUN
ftr-321	640	18	base	base	NOUN
ftr-321	640	19	,	,	PUNCT
ftr-321	640	20	and	and	CCONJ
ftr-321	640	21	the	the	DET
ftr-321	640	22	cfc	cfc	PROPN
ftr-321	640	23	rule	rule	NOUN
ftr-321	640	24	becomes	become	VERB
ftr-321	640	25	effective	effective	ADJ
ftr-321	640	26	.	.	PUNCT
ftr-321	641	1	with	with	ADP
ftr-321	641	2	this	this	PRON
ftr-321	641	3	in	in	ADP
ftr-321	641	4	mind	mind	NOUN
ftr-321	641	5	,	,	PUNCT
ftr-321	641	6	it	it	PRON
ftr-321	641	7	is	be	AUX
ftr-321	641	8	a	a	DET
ftr-321	641	9	welcoming	welcoming	ADJ
ftr-321	641	10	proposal	proposal	NOUN
ftr-321	641	11	of	of	ADP
ftr-321	641	12	the	the	DET
ftr-321	641	13	danish	danish	ADJ
ftr-321	641	14	presidency	presidency	NOUN
ftr-321	641	15	to	to	PART
ftr-321	641	16	replace	replace	VERB
ftr-321	641	17	the	the	DET
ftr-321	641	18	reference	reference	NOUN
ftr-321	641	19	to	to	ADP
ftr-321	641	20	articles	article	NOUN
ftr-321	641	21	9	9	NUM
ftr-321	641	22	through	through	ADP
ftr-321	641	23	15	15	NUM
ftr-321	641	24	for	for	ADP
ftr-321	641	25	the	the	DET
ftr-321	641	26	wording	wording	NOUN
ftr-321	641	27	―the	―the	DET
ftr-321	641	28	rules	rule	NOUN
ftr-321	641	29	of	of	ADP
ftr-321	641	30	this	this	DET
ftr-321	641	31	directive.‖	directive.‖	NOUN
ftr-321	641	32	this	this	PRON
ftr-321	641	33	would	would	AUX
ftr-321	641	34	resolve	resolve	VERB
ftr-321	641	35	the	the	DET
ftr-321	641	36	discussed	discuss	VERB
ftr-321	641	37	questions	question	NOUN
ftr-321	641	38	and	and	CCONJ
ftr-321	641	39	would	would	AUX
ftr-321	641	40	furthermore	furthermore	ADV
ftr-321	641	41	lead	lead	VERB
ftr-321	641	42	to	to	PART
ftr-321	641	43	appropriate	appropriate	ADJ
ftr-321	641	44	and	and	CCONJ
ftr-321	641	45	clearly	clearly	ADV
ftr-321	641	46	attainable	attainable	ADJ
ftr-321	641	47	results	result	NOUN
ftr-321	641	48	.	.	PUNCT
ftr-321	642	1	the	the	DET
ftr-321	642	2	legal	legal	ADJ
ftr-321	642	3	consequence	consequence	NOUN
ftr-321	642	4	of	of	ADP
ftr-321	642	5	article	article	NOUN
ftr-321	642	6	83	83	NUM
ftr-321	642	7	of	of	ADP
ftr-321	642	8	the	the	DET
ftr-321	642	9	proposal	proposal	NOUN
ftr-321	642	10	does	do	AUX
ftr-321	642	11	not	not	PART
ftr-321	642	12	consist	consist	VERB
ftr-321	642	13	of	of	ADP
ftr-321	642	14	a	a	DET
ftr-321	642	15	full	full	ADJ
ftr-321	642	16	―look	―look	NOUN
ftr-321	642	17	-	-	PUNCT
ftr-321	642	18	through	through	ADP
ftr-321	642	19	approach.‖	approach.‖	NOUN
ftr-321	642	20	pursuant	pursuant	ADV
ftr-321	642	21	to	to	ADP
ftr-321	642	22	the	the	DET
ftr-321	642	23	second	second	ADJ
ftr-321	642	24	sentence	sentence	NOUN
ftr-321	642	25	of	of	ADP
ftr-321	642	26	article	article	NOUN
ftr-321	642	27	83	83	NUM
ftr-321	642	28	,	,	PUNCT
ftr-321	642	29	losses	loss	NOUN
ftr-321	642	30	of	of	ADP
ftr-321	642	31	the	the	DET
ftr-321	642	32	foreign	foreign	ADJ
ftr-321	642	33	entity	entity	NOUN
ftr-321	642	34	shall	shall	AUX
ftr-321	642	35	not	not	PART
ftr-321	642	36	be	be	AUX
ftr-321	642	37	included	include	VERB
ftr-321	642	38	in	in	ADP
ftr-321	642	39	the	the	DET
ftr-321	642	40	tax	tax	NOUN
ftr-321	642	41	base	base	NOUN
ftr-321	642	42	but	but	CCONJ
ftr-321	642	43	shall	shall	AUX
ftr-321	642	44	be	be	AUX
ftr-321	642	45	carried	carry	VERB
ftr-321	642	46	forward	forward	ADV
ftr-321	642	47	and	and	CCONJ
ftr-321	642	48	taken	take	VERB
ftr-321	642	49	into	into	ADP
ftr-321	642	50	account	account	NOUN
ftr-321	642	51	when	when	SCONJ
ftr-321	642	52	applying	apply	VERB
ftr-321	642	53	article	article	NOUN
ftr-321	642	54	82	82	NUM
ftr-321	642	55	in	in	ADP
ftr-321	642	56	subsequent	subsequent	ADJ
ftr-321	642	57	years	year	NOUN
ftr-321	642	58	.	.	PUNCT
ftr-321	643	1	63	63	NUM
ftr-321	643	2	according	accord	VERB
ftr-321	643	3	to	to	ADP
ftr-321	643	4	the	the	DET
ftr-321	643	5	proposal	proposal	NOUN
ftr-321	643	6	of	of	ADP
ftr-321	643	7	the	the	DET
ftr-321	643	8	danish	danish	ADJ
ftr-321	643	9	presidency	presidency	NOUN
ftr-321	643	10	,	,	PUNCT
ftr-321	643	11	the	the	DET
ftr-321	643	12	same	same	ADJ
ftr-321	643	13	should	should	AUX
ftr-321	643	14	hold	hold	VERB
ftr-321	643	15	for	for	ADP
ftr-321	643	16	losses	loss	NOUN
ftr-321	643	17	of	of	ADP
ftr-321	643	18	a	a	DET
ftr-321	643	19	permanent	permanent	ADJ
ftr-321	643	20	establishment	establishment	NOUN
ftr-321	643	21	.	.	PUNCT
ftr-321	644	1	article	article	NOUN
ftr-321	644	2	83	83	NUM
ftr-321	644	3	of	of	ADP
ftr-321	644	4	the	the	DET
ftr-321	644	5	proposal	proposal	NOUN
ftr-321	644	6	prevents	prevent	VERB
ftr-321	644	7	economic	economic	ADJ
ftr-321	644	8	double	double	ADJ
ftr-321	644	9	taxation	taxation	NOUN
ftr-321	644	10	if	if	SCONJ
ftr-321	644	11	the	the	DET
ftr-321	644	12	foreign	foreign	ADJ
ftr-321	644	13	entity	entity	NOUN
ftr-321	644	14	distributes	distribute	VERB
ftr-321	644	15	profits	profit	NOUN
ftr-321	644	16	in	in	ADP
ftr-321	644	17	subsequent	subsequent	ADJ
ftr-321	644	18	years	year	NOUN
ftr-321	644	19	or	or	CCONJ
ftr-321	644	20	if	if	SCONJ
ftr-321	644	21	its	its	PRON
ftr-321	644	22	shares	share	NOUN
ftr-321	644	23	are	be	AUX
ftr-321	644	24	disposed	dispose	VERB
ftr-321	644	25	of	of	ADP
ftr-321	644	26	in	in	ADP
ftr-321	644	27	subsequent	subsequent	ADJ
ftr-321	644	28	years	year	NOUN
ftr-321	644	29	.	.	PUNCT
ftr-321	645	1	accordingly	accordingly	ADV
ftr-321	645	2	,	,	PUNCT
ftr-321	645	3	the	the	DET
ftr-321	645	4	income	income	NOUN
ftr-321	645	5	previously	previously	ADV
ftr-321	645	6	included	include	VERB
ftr-321	645	7	in	in	ADP
ftr-321	645	8	the	the	DET
ftr-321	645	9	tax	tax	NOUN
ftr-321	645	10	base	base	NOUN
ftr-321	645	11	pursuant	pursuant	ADJ
ftr-321	645	12	to	to	ADP
ftr-321	645	13	article	article	PROPN
ftr-321	645	14	82	82	NUM
ftr-321	645	15	is	be	AUX
ftr-321	645	16	deducted	deduct	VERB
ftr-321	645	17	again	again	ADV
ftr-321	645	18	when	when	SCONJ
ftr-321	645	19	the	the	DET
ftr-321	645	20	entity	entity	NOUN
ftr-321	645	21	’s	’s	PART
ftr-321	645	22	profits	profit	NOUN
ftr-321	645	23	are	be	AUX
ftr-321	645	24	distributed	distribute	VERB
ftr-321	645	25	or	or	CCONJ
ftr-321	645	26	when	when	SCONJ
ftr-321	645	27	its	its	PRON
ftr-321	645	28	shares	share	NOUN
ftr-321	645	29	are	be	AUX
ftr-321	645	30	disposed	dispose	VERB
ftr-321	645	31	of	of	ADP
ftr-321	645	32	.	.	PUNCT
ftr-321	646	1	article	article	NOUN
ftr-321	646	2	83(4	83(4	NUM
ftr-321	646	3	)	)	PUNCT
ftr-321	646	4	and	and	CCONJ
ftr-321	646	5	(	(	PUNCT
ftr-321	646	6	5	5	NUM
ftr-321	646	7	)	)	PUNCT
ftr-321	646	8	apparently	apparently	ADV
ftr-321	646	9	presupposes	presuppose	VERB
ftr-321	646	10	that	that	SCONJ
ftr-321	646	11	the	the	DET
ftr-321	646	12	otherwise	otherwise	ADV
ftr-321	646	13	relevant	relevant	ADJ
ftr-321	646	14	exemption	exemption	NOUN
ftr-321	646	15	of	of	ADP
ftr-321	646	16	article	article	NOUN
ftr-321	646	17	11(c	11(c	NUM
ftr-321	646	18	)	)	PUNCT
ftr-321	646	19	and	and	CCONJ
ftr-321	646	20	(	(	PUNCT
ftr-321	646	21	d	d	X
ftr-321	646	22	)	)	PUNCT
ftr-321	646	23	does	do	AUX
ftr-321	646	24	not	not	PART
ftr-321	646	25	apply	apply	VERB
ftr-321	646	26	because	because	SCONJ
ftr-321	646	27	the	the	DET
ftr-321	646	28	application	application	NOUN
ftr-321	646	29	of	of	ADP
ftr-321	646	30	article	article	NOUN
ftr-321	646	31	82	82	NUM
ftr-321	646	32	also	also	ADV
ftr-321	646	33	triggers	trigger	VERB
ftr-321	646	34	a	a	DET
ftr-321	646	35	switch	switch	NOUN
ftr-321	646	36	-	-	PUNCT
ftr-321	646	37	over	over	ADP
ftr-321	646	38	pursuant	pursuant	NOUN
ftr-321	646	39	to	to	ADP
ftr-321	646	40	article	article	NOUN
ftr-321	646	41	73	73	NUM
ftr-321	646	42	.	.	PUNCT
ftr-321	647	1	based	base	VERB
ftr-321	647	2	on	on	ADP
ftr-321	647	3	the	the	DET
ftr-321	647	4	proposal	proposal	NOUN
ftr-321	647	5	of	of	ADP
ftr-321	647	6	the	the	DET
ftr-321	647	7	danish	danish	ADJ
ftr-321	647	8	presidency	presidency	NOUN
ftr-321	647	9	,	,	PUNCT
ftr-321	647	10	this	this	DET
ftr-321	647	11	argumentation	argumentation	NOUN
ftr-321	647	12	proves	prove	VERB
ftr-321	647	13	to	to	PART
ftr-321	647	14	be	be	AUX
ftr-321	647	15	problematic	problematic	ADJ
ftr-321	647	16	.	.	PUNCT
ftr-321	648	1	according	accord	VERB
ftr-321	648	2	to	to	ADP
ftr-321	648	3	the	the	DET
ftr-321	648	4	changed	change	VERB
ftr-321	648	5	wording	wording	NOUN
ftr-321	648	6	,	,	PUNCT
ftr-321	648	7	article	article	NOUN
ftr-321	648	8	73	73	NUM
ftr-321	648	9	will	will	AUX
ftr-321	648	10	obtain	obtain	VERB
ftr-321	648	11	a	a	DET
ftr-321	648	12	counterexception	counterexception	NOUN
ftr-321	648	13	and	and	CCONJ
ftr-321	648	14	the	the	DET
ftr-321	648	15	deletion	deletion	NOUN
ftr-321	648	16	of	of	ADP
ftr-321	648	17	the	the	DET
ftr-321	648	18	exemptions	exemption	NOUN
ftr-321	648	19	provided	provide	VERB
ftr-321	648	20	for	for	ADP
ftr-321	648	21	in	in	ADP
ftr-321	648	22	articles	article	NOUN
ftr-321	648	23	11(c	11(c	NUM
ftr-321	648	24	)	)	PUNCT
ftr-321	648	25	and	and	CCONJ
ftr-321	648	26	(	(	PUNCT
ftr-321	648	27	d	d	X
ftr-321	648	28	)	)	PUNCT
ftr-321	648	29	shall	shall	AUX
ftr-321	648	30	not	not	PART
ftr-321	648	31	be	be	AUX
ftr-321	648	32	applied	apply	VERB
ftr-321	648	33	for	for	ADP
ftr-321	648	34	holdings	holding	NOUN
ftr-321	648	35	according	accord	VERB
ftr-321	648	36	to	to	ADP
ftr-321	648	37	article	article	NOUN
ftr-321	648	38	82(1)(a	82(1)(a	NUM
ftr-321	648	39	)	)	PUNCT
ftr-321	648	40	.	.	PUNCT
ftr-321	649	1	the	the	DET
ftr-321	649	2	exemptions	exemption	NOUN
ftr-321	649	3	would	would	AUX
ftr-321	649	4	thus	thus	ADV
ftr-321	649	5	be	be	AUX
ftr-321	649	6	applicable	applicable	ADJ
ftr-321	649	7	again	again	ADV
ftr-321	649	8	.	.	PUNCT
ftr-321	650	1	63	63	NUM
ftr-321	650	2	.	.	PUNCT
ftr-321	651	1	for	for	ADP
ftr-321	651	2	a	a	DET
ftr-321	651	3	discussion	discussion	NOUN
ftr-321	651	4	on	on	ADP
ftr-321	651	5	the	the	DET
ftr-321	651	6	treatment	treatment	NOUN
ftr-321	651	7	of	of	ADP
ftr-321	651	8	losses	loss	NOUN
ftr-321	651	9	in	in	ADP
ftr-321	651	10	the	the	DET
ftr-321	651	11	ccctb	ccctb	NOUN
ftr-321	651	12	system	system	NOUN
ftr-321	651	13	,	,	PUNCT
ftr-321	651	14	see	see	VERB
ftr-321	651	15	moreno	moreno	PROPN
ftr-321	651	16	gonzález	gonzález	PROPN
ftr-321	651	17	&	&	CCONJ
ftr-321	651	18	j.	j.	PROPN
ftr-321	651	19	a.	a.	PROPN
ftr-321	651	20	sanz	sanz	PROPN
ftr-321	651	21	díaz	díaz	NOUN
ftr-321	651	22	-	-	PUNCT
ftr-321	651	23	palacios	palacio	NOUN
ftr-321	651	24	,	,	PUNCT
ftr-321	651	25	treatment	treatment	NOUN
ftr-321	651	26	of	of	ADP
ftr-321	651	27	losses	loss	NOUN
ftr-321	651	28	,	,	PUNCT
ftr-321	651	29	in	in	ADP
ftr-321	651	30	the	the	DET
ftr-321	651	31	common	common	ADJ
ftr-321	651	32	consolidated	consolidated	ADJ
ftr-321	651	33	corporate	corporate	ADJ
ftr-321	651	34	tax	tax	NOUN
ftr-321	651	35	base	base	NOUN
ftr-321	651	36	(	(	PUNCT
ftr-321	651	37	michael	michael	PROPN
ftr-321	651	38	lang	lang	PROPN
ftr-321	651	39	et	et	PROPN
ftr-321	651	40	al	al	PROPN
ftr-321	651	41	.	.	PUNCT
ftr-321	652	1	eds	eds	PROPN
ftr-321	652	2	.	.	PROPN
ftr-321	652	3	,	,	PUNCT
ftr-321	652	4	2009	2009	NUM
ftr-321	652	5	)	)	PUNCT
ftr-321	652	6	.	.	PUNCT
ftr-321	653	1	2012	2012	NUM
ftr-321	653	2	]	]	PUNCT
ftr-321	653	3	eu	eu	NOUN
ftr-321	653	4	ccctb	ccctb	NOUN
ftr-321	653	5	proposal	proposal	NOUN
ftr-321	653	6	337	337	NUM
ftr-321	653	7	iv	iv	NOUN
ftr-321	653	8	.	.	PUNCT
ftr-321	654	1	transparent	transparent	ADJ
ftr-321	654	2	entities	entity	NOUN
ftr-321	654	3	a.	a.	NOUN
ftr-321	654	4	qualification	qualification	NOUN
ftr-321	654	5	of	of	ADP
ftr-321	654	6	entities	entity	NOUN
ftr-321	654	7	in	in	ADP
ftr-321	654	8	third	third	ADJ
ftr-321	654	9	countries	country	NOUN
ftr-321	654	10	the	the	DET
ftr-321	654	11	proposal	proposal	NOUN
ftr-321	654	12	also	also	ADV
ftr-321	654	13	contains	contain	VERB
ftr-321	654	14	rules	rule	NOUN
ftr-321	654	15	on	on	ADP
ftr-321	654	16	transparent	transparent	ADJ
ftr-321	654	17	entities	entity	NOUN
ftr-321	654	18	.	.	PUNCT
ftr-321	655	1	64	64	NUM
ftr-321	655	2	where	where	SCONJ
ftr-321	655	3	an	an	DET
ftr-321	655	4	entity	entity	NOUN
ftr-321	655	5	is	be	AUX
ftr-321	655	6	treated	treat	VERB
ftr-321	655	7	as	as	ADP
ftr-321	655	8	transparent	transparent	ADJ
ftr-321	655	9	,	,	PUNCT
ftr-321	655	10	a	a	DET
ftr-321	655	11	taxpayer	taxpayer	NOUN
ftr-321	655	12	holding	hold	VERB
ftr-321	655	13	an	an	DET
ftr-321	655	14	interest	interest	NOUN
ftr-321	655	15	in	in	ADP
ftr-321	655	16	the	the	DET
ftr-321	655	17	entity	entity	NOUN
ftr-321	655	18	shall	shall	AUX
ftr-321	655	19	include	include	VERB
ftr-321	655	20	its	its	PRON
ftr-321	655	21	share	share	NOUN
ftr-321	655	22	in	in	ADP
ftr-321	655	23	the	the	DET
ftr-321	655	24	income	income	NOUN
ftr-321	655	25	of	of	ADP
ftr-321	655	26	the	the	DET
ftr-321	655	27	entity	entity	NOUN
ftr-321	655	28	in	in	ADP
ftr-321	655	29	the	the	DET
ftr-321	655	30	taxpayer	taxpayer	NOUN
ftr-321	655	31	’s	’s	PART
ftr-321	655	32	own	own	ADJ
ftr-321	655	33	tax	tax	NOUN
ftr-321	655	34	base	base	NOUN
ftr-321	655	35	.	.	PUNCT
ftr-321	656	1	for	for	ADP
ftr-321	656	2	purposes	purpose	NOUN
ftr-321	656	3	of	of	ADP
ftr-321	656	4	this	this	DET
ftr-321	656	5	calculation	calculation	NOUN
ftr-321	656	6	,	,	PUNCT
ftr-321	656	7	the	the	DET
ftr-321	656	8	income	income	NOUN
ftr-321	656	9	shall	shall	AUX
ftr-321	656	10	be	be	AUX
ftr-321	656	11	computed	compute	VERB
ftr-321	656	12	under	under	ADP
ftr-321	656	13	the	the	DET
ftr-321	656	14	rules	rule	NOUN
ftr-321	656	15	of	of	ADP
ftr-321	656	16	this	this	DET
ftr-321	656	17	directive	directive	NOUN
ftr-321	656	18	.	.	PUNCT
ftr-321	657	1	transactions	transaction	NOUN
ftr-321	657	2	between	between	ADP
ftr-321	657	3	a	a	DET
ftr-321	657	4	taxpayer	taxpayer	NOUN
ftr-321	657	5	and	and	CCONJ
ftr-321	657	6	the	the	DET
ftr-321	657	7	entity	entity	NOUN
ftr-321	657	8	shall	shall	AUX
ftr-321	657	9	be	be	AUX
ftr-321	657	10	disregarded	disregard	VERB
ftr-321	657	11	in	in	ADP
ftr-321	657	12	proportion	proportion	NOUN
ftr-321	657	13	to	to	ADP
ftr-321	657	14	the	the	DET
ftr-321	657	15	taxpayer	taxpayer	NOUN
ftr-321	657	16	’s	’s	PART
ftr-321	657	17	share	share	NOUN
ftr-321	657	18	of	of	ADP
ftr-321	657	19	the	the	DET
ftr-321	657	20	entity	entity	NOUN
ftr-321	657	21	.	.	PUNCT
ftr-321	658	1	there	there	PRON
ftr-321	658	2	are	be	VERB
ftr-321	658	3	no	no	DET
ftr-321	658	4	regulations	regulation	NOUN
ftr-321	658	5	on	on	ADP
ftr-321	658	6	the	the	DET
ftr-321	658	7	criteria	criterion	NOUN
ftr-321	658	8	to	to	PART
ftr-321	658	9	be	be	AUX
ftr-321	658	10	relied	rely	VERB
ftr-321	658	11	upon	upon	SCONJ
ftr-321	658	12	for	for	ADP
ftr-321	658	13	the	the	DET
ftr-321	658	14	computation	computation	NOUN
ftr-321	658	15	of	of	ADP
ftr-321	658	16	the	the	DET
ftr-321	658	17	taxpayer	taxpayer	NOUN
ftr-321	658	18	’s	’s	PART
ftr-321	658	19	share	share	NOUN
ftr-321	658	20	such	such	ADJ
ftr-321	658	21	as	as	ADP
ftr-321	658	22	those	those	PRON
ftr-321	658	23	for	for	ADP
ftr-321	658	24	controlled	control	VERB
ftr-321	658	25	foreign	foreign	ADJ
ftr-321	658	26	companies	company	NOUN
ftr-321	658	27	.	.	PUNCT
ftr-321	659	1	pursuant	pursuant	ADJ
ftr-321	659	2	to	to	ADP
ftr-321	659	3	article	article	NOUN
ftr-321	659	4	84(1	84(1	NUM
ftr-321	659	5	)	)	PUNCT
ftr-321	659	6	,	,	PUNCT
ftr-321	659	7	for	for	ADP
ftr-321	659	8	entities	entity	NOUN
ftr-321	659	9	with	with	ADP
ftr-321	659	10	residency	residency	NOUN
ftr-321	659	11	in	in	ADP
ftr-321	659	12	a	a	DET
ftr-321	659	13	member	member	NOUN
ftr-321	659	14	state	state	NOUN
ftr-321	659	15	,	,	PUNCT
ftr-321	659	16	the	the	DET
ftr-321	659	17	relevant	relevant	ADJ
ftr-321	659	18	criterion	criterion	NOUN
ftr-321	659	19	is	be	AUX
ftr-321	659	20	their	their	PRON
ftr-321	659	21	treatment	treatment	NOUN
ftr-321	659	22	in	in	ADP
ftr-321	659	23	that	that	DET
ftr-321	659	24	member	member	NOUN
ftr-321	659	25	state	state	NOUN
ftr-321	659	26	.	.	PUNCT
ftr-321	660	1	if	if	SCONJ
ftr-321	660	2	the	the	DET
ftr-321	660	3	entity	entity	NOUN
ftr-321	660	4	is	be	AUX
ftr-321	660	5	treated	treat	VERB
ftr-321	660	6	as	as	ADV
ftr-321	660	7	transparent	transparent	ADJ
ftr-321	660	8	in	in	ADP
ftr-321	660	9	the	the	DET
ftr-321	660	10	member	member	NOUN
ftr-321	660	11	state	state	NOUN
ftr-321	660	12	of	of	ADP
ftr-321	660	13	its	its	PRON
ftr-321	660	14	location	location	NOUN
ftr-321	660	15	,	,	PUNCT
ftr-321	660	16	the	the	DET
ftr-321	660	17	shareholder	shareholder	NOUN
ftr-321	660	18	’s	’s	PART
ftr-321	660	19	state	state	NOUN
ftr-321	660	20	of	of	ADP
ftr-321	660	21	residence	residence	NOUN
ftr-321	660	22	must	must	AUX
ftr-321	660	23	also	also	ADV
ftr-321	660	24	adopt	adopt	VERB
ftr-321	660	25	that	that	DET
ftr-321	660	26	qualification	qualification	NOUN
ftr-321	660	27	.	.	PUNCT
ftr-321	661	1	this	this	DET
ftr-321	661	2	article	article	NOUN
ftr-321	661	3	does	do	AUX
ftr-321	661	4	not	not	PART
ftr-321	661	5	define	define	VERB
ftr-321	661	6	any	any	DET
ftr-321	661	7	criteria	criterion	NOUN
ftr-321	661	8	to	to	PART
ftr-321	661	9	determine	determine	VERB
ftr-321	661	10	residency	residency	NOUN
ftr-321	661	11	.	.	PUNCT
ftr-321	662	1	an	an	DET
ftr-321	662	2	analogous	analogous	ADJ
ftr-321	662	3	application	application	NOUN
ftr-321	662	4	of	of	ADP
ftr-321	662	5	article	article	NOUN
ftr-321	662	6	6(3	6(3	NUM
ftr-321	662	7	)	)	PUNCT
ftr-321	662	8	of	of	ADP
ftr-321	662	9	the	the	DET
ftr-321	662	10	proposal	proposal	NOUN
ftr-321	662	11	is	be	AUX
ftr-321	662	12	problematic	problematic	ADJ
ftr-321	662	13	for	for	ADP
ftr-321	662	14	the	the	DET
ftr-321	662	15	reasons	reason	NOUN
ftr-321	662	16	discussed	discuss	VERB
ftr-321	662	17	above	above	ADV
ftr-321	662	18	,	,	PUNCT
ftr-321	662	19	as	as	SCONJ
ftr-321	662	20	these	these	DET
ftr-321	662	21	provisions	provision	NOUN
ftr-321	662	22	refer	refer	VERB
ftr-321	662	23	only	only	ADV
ftr-321	662	24	to	to	ADP
ftr-321	662	25	companies	company	NOUN
ftr-321	662	26	and	and	CCONJ
ftr-321	662	27	are	be	AUX
ftr-321	662	28	specifically	specifically	ADV
ftr-321	662	29	relevant	relevant	ADJ
ftr-321	662	30	only	only	ADV
ftr-321	662	31	for	for	ADP
ftr-321	662	32	the	the	DET
ftr-321	662	33	purposes	purpose	NOUN
ftr-321	662	34	of	of	ADP
ftr-321	662	35	paragraphs	paragraph	NOUN
ftr-321	662	36	(	(	PUNCT
ftr-321	662	37	1	1	NUM
ftr-321	662	38	)	)	PUNCT
ftr-321	662	39	and	and	CCONJ
ftr-321	662	40	(	(	PUNCT
ftr-321	662	41	2	2	NUM
ftr-321	662	42	)	)	PUNCT
ftr-321	662	43	.	.	PUNCT
ftr-321	663	1	pursuant	pursuant	ADJ
ftr-321	663	2	to	to	ADP
ftr-321	663	3	article	article	NOUN
ftr-321	663	4	85	85	NUM
ftr-321	663	5	of	of	ADP
ftr-321	663	6	the	the	DET
ftr-321	663	7	proposal	proposal	NOUN
ftr-321	663	8	,	,	PUNCT
ftr-321	663	9	transparency	transparency	NOUN
ftr-321	663	10	in	in	ADP
ftr-321	663	11	the	the	DET
ftr-321	663	12	case	case	NOUN
ftr-321	663	13	of	of	ADP
ftr-321	663	14	third	third	ADJ
ftr-321	663	15	-	-	PUNCT
ftr-321	663	16	country	country	NOUN
ftr-321	663	17	entities	entity	NOUN
ftr-321	663	18	is	be	AUX
ftr-321	663	19	determined	determine	VERB
ftr-321	663	20	in	in	ADP
ftr-321	663	21	a	a	DET
ftr-321	663	22	diametrically	diametrically	ADV
ftr-321	663	23	opposed	oppose	VERB
ftr-321	663	24	form	form	NOUN
ftr-321	663	25	,	,	PUNCT
ftr-321	663	26	based	base	VERB
ftr-321	663	27	on	on	ADP
ftr-321	663	28	the	the	DET
ftr-321	663	29	―law	―law	PROPN
ftr-321	663	30	of	of	ADP
ftr-321	663	31	the	the	DET
ftr-321	663	32	member	member	NOUN
ftr-321	663	33	state	state	NOUN
ftr-321	663	34	of	of	ADP
ftr-321	663	35	the	the	DET
ftr-321	663	36	taxpayer.‖	taxpayer.‖	NOUN
ftr-321	663	37	―if	―if	NOUN
ftr-321	663	38	at	at	ADP
ftr-321	663	39	least	least	ADV
ftr-321	663	40	two	two	NUM
ftr-321	663	41	group	group	NOUN
ftr-321	663	42	members	member	NOUN
ftr-321	663	43	hold	hold	VERB
ftr-321	663	44	an	an	DET
ftr-321	663	45	interest	interest	NOUN
ftr-321	663	46	in	in	ADP
ftr-321	663	47	the	the	DET
ftr-321	663	48	same	same	ADJ
ftr-321	663	49	entity	entity	NOUN
ftr-321	663	50	located	locate	VERB
ftr-321	663	51	in	in	ADP
ftr-321	663	52	a	a	DET
ftr-321	663	53	third	third	ADJ
ftr-321	663	54	country	country	NOUN
ftr-321	663	55	,	,	PUNCT
ftr-321	663	56	the	the	DET
ftr-321	663	57	treatment	treatment	NOUN
ftr-321	663	58	of	of	ADP
ftr-321	663	59	the	the	DET
ftr-321	663	60	latter	latter	ADJ
ftr-321	663	61	shall	shall	AUX
ftr-321	663	62	be	be	AUX
ftr-321	663	63	determined	determine	VERB
ftr-321	663	64	by	by	ADP
ftr-321	663	65	common	common	ADJ
ftr-321	663	66	agreement	agreement	NOUN
ftr-321	663	67	among	among	ADP
ftr-321	663	68	the	the	DET
ftr-321	663	69	relevant	relevant	ADJ
ftr-321	663	70	member	member	NOUN
ftr-321	663	71	states	state	NOUN
ftr-321	663	72	.	.	PUNCT
ftr-321	664	1	if	if	SCONJ
ftr-321	664	2	there	there	PRON
ftr-321	664	3	is	be	VERB
ftr-321	664	4	no	no	DET
ftr-321	664	5	agreement	agreement	NOUN
ftr-321	664	6	,	,	PUNCT
ftr-321	664	7	the	the	DET
ftr-321	664	8	principal	principal	ADJ
ftr-321	664	9	tax	tax	NOUN
ftr-321	664	10	authority	authority	NOUN
ftr-321	664	11	shall	shall	AUX
ftr-321	664	12	decide.‖	decide.‖	NOUN
ftr-321	664	13	article	article	NOUN
ftr-321	664	14	85	85	NUM
ftr-321	664	15	of	of	ADP
ftr-321	664	16	the	the	DET
ftr-321	664	17	proposal	proposal	NOUN
ftr-321	664	18	does	do	AUX
ftr-321	664	19	not	not	PART
ftr-321	664	20	provide	provide	VERB
ftr-321	664	21	for	for	ADP
ftr-321	664	22	independent	independent	ADJ
ftr-321	664	23	legal	legal	ADJ
ftr-321	664	24	consequences	consequence	NOUN
ftr-321	664	25	in	in	ADP
ftr-321	664	26	the	the	DET
ftr-321	664	27	case	case	NOUN
ftr-321	664	28	of	of	ADP
ftr-321	664	29	shares	share	NOUN
ftr-321	664	30	in	in	ADP
ftr-321	664	31	third	third	ADJ
ftr-321	664	32	-	-	PUNCT
ftr-321	664	33	country	country	NOUN
ftr-321	664	34	entities	entity	NOUN
ftr-321	664	35	.	.	PUNCT
ftr-321	665	1	these	these	PRON
ftr-321	665	2	can	can	AUX
ftr-321	665	3	be	be	AUX
ftr-321	665	4	inferred	infer	VERB
ftr-321	665	5	from	from	ADP
ftr-321	665	6	article	article	NOUN
ftr-321	665	7	84	84	NUM
ftr-321	665	8	of	of	ADP
ftr-321	665	9	the	the	DET
ftr-321	665	10	proposal	proposal	NOUN
ftr-321	665	11	.	.	PUNCT
ftr-321	666	1	the	the	DET
ftr-321	666	2	income	income	NOUN
ftr-321	666	3	of	of	ADP
ftr-321	666	4	the	the	DET
ftr-321	666	5	transparent	transparent	ADJ
ftr-321	666	6	entity	entity	NOUN
ftr-321	666	7	is	be	AUX
ftr-321	666	8	considered	consider	VERB
ftr-321	666	9	to	to	PART
ftr-321	666	10	be	be	AUX
ftr-321	666	11	a	a	DET
ftr-321	666	12	proportion	proportion	NOUN
ftr-321	666	13	to	to	ADP
ftr-321	666	14	the	the	DET
ftr-321	666	15	shareholder	shareholder	NOUN
ftr-321	666	16	’s	’s	PART
ftr-321	666	17	tax	tax	NOUN
ftr-321	666	18	base	base	NOUN
ftr-321	666	19	.	.	PUNCT
ftr-321	667	1	pursuant	pursuant	ADJ
ftr-321	667	2	to	to	ADP
ftr-321	667	3	article	article	NOUN
ftr-321	667	4	84(3	84(3	NUM
ftr-321	667	5	)	)	PUNCT
ftr-321	667	6	,	,	PUNCT
ftr-321	667	7	the	the	DET
ftr-321	667	8	taxpayer	taxpayer	NOUN
ftr-321	667	9	shall	shall	AUX
ftr-321	667	10	be	be	AUX
ftr-321	667	11	entitled	entitle	VERB
ftr-321	667	12	to	to	ADP
ftr-321	667	13	relief	relief	NOUN
ftr-321	667	14	from	from	ADP
ftr-321	667	15	double	double	ADJ
ftr-321	667	16	taxation	taxation	NOUN
ftr-321	667	17	in	in	ADP
ftr-321	667	18	accordance	accordance	NOUN
ftr-321	667	19	with	with	ADP
ftr-321	667	20	article	article	NOUN
ftr-321	667	21	76(1	76(1	NUM
ftr-321	667	22	)	)	PUNCT
ftr-321	667	23	,	,	PUNCT
ftr-321	667	24	(	(	PUNCT
ftr-321	667	25	2	2	NUM
ftr-321	667	26	)	)	PUNCT
ftr-321	667	27	,	,	PUNCT
ftr-321	667	28	(	(	PUNCT
ftr-321	667	29	3	3	NUM
ftr-321	667	30	)	)	PUNCT
ftr-321	667	31	,	,	PUNCT
ftr-321	667	32	and	and	CCONJ
ftr-321	667	33	(	(	PUNCT
ftr-321	667	34	5	5	NUM
ftr-321	667	35	)	)	PUNCT
ftr-321	667	36	.	.	PUNCT
ftr-321	668	1	65	65	NUM
ftr-321	668	2	again	again	ADV
ftr-321	668	3	,	,	PUNCT
ftr-321	668	4	the	the	DET
ftr-321	668	5	question	question	NOUN
ftr-321	668	6	arises	arise	VERB
ftr-321	668	7	whether	whether	SCONJ
ftr-321	668	8	an	an	DET
ftr-321	668	9	indirect	indirect	ADJ
ftr-321	668	10	credit	credit	NOUN
ftr-321	668	11	is	be	AUX
ftr-321	668	12	acceptable	acceptable	ADJ
ftr-321	668	13	as	as	ADV
ftr-321	668	14	well	well	ADV
ftr-321	668	15	.	.	PUNCT
ftr-321	669	1	if	if	SCONJ
ftr-321	669	2	the	the	DET
ftr-321	669	3	third	third	ADJ
ftr-321	669	4	-	-	PUNCT
ftr-321	669	5	country	country	NOUN
ftr-321	669	6	entity	entity	NOUN
ftr-321	669	7	is	be	AUX
ftr-321	669	8	not	not	PART
ftr-321	669	9	treated	treat	VERB
ftr-321	669	10	as	as	ADP
ftr-321	669	11	transparent	transparent	ADJ
ftr-321	669	12	there	there	ADV
ftr-321	669	13	,	,	PUNCT
ftr-321	669	14	the	the	DET
ftr-321	669	15	tax	tax	NOUN
ftr-321	669	16	will	will	AUX
ftr-321	669	17	be	be	AUX
ftr-321	669	18	imposed	impose	VERB
ftr-321	669	19	on	on	ADP
ftr-321	669	20	the	the	DET
ftr-321	669	21	account	account	NOUN
ftr-321	669	22	of	of	ADP
ftr-321	669	23	a	a	DET
ftr-321	669	24	taxpayer	taxpayer	NOUN
ftr-321	669	25	other	other	ADJ
ftr-321	669	26	than	than	ADP
ftr-321	669	27	the	the	DET
ftr-321	669	28	legal	legal	ADJ
ftr-321	669	29	entity	entity	NOUN
ftr-321	669	30	that	that	PRON
ftr-321	669	31	is	be	AUX
ftr-321	669	32	taxable	taxable	ADJ
ftr-321	669	33	under	under	ADP
ftr-321	669	34	the	the	DET
ftr-321	669	35	law	law	NOUN
ftr-321	669	36	of	of	ADP
ftr-321	669	37	the	the	DET
ftr-321	669	38	member	member	NOUN
ftr-321	669	39	state	state	NOUN
ftr-321	669	40	.	.	PUNCT
ftr-321	670	1	even	even	ADV
ftr-321	670	2	if	if	SCONJ
ftr-321	670	3	an	an	DET
ftr-321	670	4	indirect	indirect	ADJ
ftr-321	670	5	credit	credit	NOUN
ftr-321	670	6	is	be	AUX
ftr-321	670	7	not	not	PART
ftr-321	670	8	regarded	regard	VERB
ftr-321	670	9	as	as	ADP
ftr-321	670	10	acceptable	acceptable	ADJ
ftr-321	670	11	on	on	ADP
ftr-321	670	12	the	the	DET
ftr-321	670	13	basis	basis	NOUN
ftr-321	670	14	of	of	ADP
ftr-321	670	15	article	article	NOUN
ftr-321	670	16	76	76	NUM
ftr-321	670	17	,	,	PUNCT
ftr-321	670	18	the	the	DET
ftr-321	670	19	treatment	treatment	NOUN
ftr-321	670	20	might	might	AUX
ftr-321	670	21	be	be	AUX
ftr-321	670	22	different	different	ADJ
ftr-321	670	23	if	if	SCONJ
ftr-321	670	24	the	the	DET
ftr-321	670	25	provisions	provision	NOUN
ftr-321	670	26	of	of	ADP
ftr-321	670	27	64	64	NUM
ftr-321	670	28	.	.	PUNCT
ftr-321	671	1	ccctb	ccctb	NOUN
ftr-321	671	2	working	working	NOUN
ftr-321	671	3	group	group	NOUN
ftr-321	671	4	,	,	PUNCT
ftr-321	671	5	personal	personal	ADJ
ftr-321	671	6	scope	scope	NOUN
ftr-321	671	7	of	of	ADP
ftr-321	671	8	the	the	DET
ftr-321	671	9	ccctb	ccctb	NOUN
ftr-321	671	10	,	,	PUNCT
ftr-321	671	11	§	§	PROPN
ftr-321	671	12	§	§	PROPN
ftr-321	671	13	17	17	NUM
ftr-321	671	14	et	et	PROPN
ftr-321	671	15	seq	seq	PROPN
ftr-321	671	16	.	.	PROPN
ftr-321	671	17	,	,	PUNCT
ftr-321	671	18	ccctb	ccctb	NOUN
ftr-321	671	19	/	/	SYM
ftr-321	671	20	wp/040/	wp/040/	NOUN
ftr-321	671	21	,	,	PUNCT
ftr-321	671	22	26	26	NUM
ftr-321	671	23	july	july	PROPN
ftr-321	671	24	2006	2006	NUM
ftr-321	671	25	.	.	PUNCT
ftr-321	672	1	65	65	NUM
ftr-321	672	2	.	.	PUNCT
ftr-321	673	1	the	the	DET
ftr-321	673	2	danish	danish	ADJ
ftr-321	673	3	presidency	presidency	NOUN
ftr-321	673	4	accepted	accept	VERB
ftr-321	673	5	articles	article	NOUN
ftr-321	673	6	84	84	NUM
ftr-321	673	7	and	and	CCONJ
ftr-321	673	8	85	85	NUM
ftr-321	673	9	without	without	ADP
ftr-321	673	10	any	any	DET
ftr-321	673	11	amendments	amendment	NOUN
ftr-321	673	12	and	and	CCONJ
ftr-321	673	13	has	have	AUX
ftr-321	673	14	thus	thus	ADV
ftr-321	673	15	also	also	ADV
ftr-321	673	16	accepted	accept	VERB
ftr-321	673	17	the	the	DET
ftr-321	673	18	reference	reference	NOUN
ftr-321	673	19	to	to	ADP
ftr-321	673	20	article	article	NOUN
ftr-321	673	21	76(5	76(5	NUM
ftr-321	673	22	)	)	PUNCT
ftr-321	673	23	,	,	PUNCT
ftr-321	673	24	even	even	ADV
ftr-321	673	25	though	though	SCONJ
ftr-321	673	26	the	the	DET
ftr-321	673	27	presidency	presidency	NOUN
ftr-321	673	28	itself	itself	PRON
ftr-321	673	29	chose	choose	VERB
ftr-321	673	30	to	to	PART
ftr-321	673	31	delete	delete	VERB
ftr-321	673	32	this	this	DET
ftr-321	673	33	provision	provision	NOUN
ftr-321	673	34	in	in	ADP
ftr-321	673	35	its	its	PRON
ftr-321	673	36	compromise	compromise	NOUN
ftr-321	673	37	proposal	proposal	NOUN
ftr-321	673	38	.	.	PUNCT
ftr-321	674	1	338	338	NUM
ftr-321	674	2	florida	florida	PROPN
ftr-321	674	3	tax	tax	NOUN
ftr-321	674	4	review	review	NOUN
ftr-321	674	5	[	[	X
ftr-321	674	6	vol	vol	NOUN
ftr-321	674	7	.	.	PUNCT
ftr-321	675	1	13:6	13:6	NUM
ftr-321	675	2	article	article	NOUN
ftr-321	675	3	84(3	84(3	NUM
ftr-321	675	4	)	)	PUNCT
ftr-321	675	5	could	could	AUX
ftr-321	675	6	suggest	suggest	VERB
ftr-321	675	7	such	such	DET
ftr-321	675	8	an	an	DET
ftr-321	675	9	understanding	understanding	NOUN
ftr-321	675	10	.	.	PUNCT
ftr-321	676	1	article	article	NOUN
ftr-321	676	2	84(3	84(3	NUM
ftr-321	676	3	)	)	PUNCT
ftr-321	676	4	would	would	AUX
ftr-321	676	5	lose	lose	VERB
ftr-321	676	6	its	its	PRON
ftr-321	676	7	meaning	meaning	NOUN
ftr-321	676	8	otherwise	otherwise	ADV
ftr-321	676	9	,	,	PUNCT
ftr-321	676	10	as	as	SCONJ
ftr-321	676	11	the	the	DET
ftr-321	676	12	general	general	ADJ
ftr-321	676	13	obligation	obligation	NOUN
ftr-321	676	14	to	to	PART
ftr-321	676	15	credit	credit	VERB
ftr-321	676	16	third	third	ADJ
ftr-321	676	17	-	-	PUNCT
ftr-321	676	18	country	country	NOUN
ftr-321	676	19	taxes	taxis	NOUN
ftr-321	676	20	already	already	ADV
ftr-321	676	21	arises	arise	VERB
ftr-321	676	22	from	from	ADP
ftr-321	676	23	article	article	NOUN
ftr-321	676	24	76	76	NUM
ftr-321	676	25	.	.	PUNCT
ftr-321	677	1	in	in	ADP
ftr-321	677	2	the	the	DET
ftr-321	677	3	context	context	NOUN
ftr-321	677	4	of	of	ADP
ftr-321	677	5	article	article	NOUN
ftr-321	677	6	84	84	NUM
ftr-321	677	7	,	,	PUNCT
ftr-321	677	8	the	the	DET
ftr-321	677	9	reference	reference	NOUN
ftr-321	677	10	to	to	ADP
ftr-321	677	11	article	article	NOUN
ftr-321	677	12	76	76	NUM
ftr-321	677	13	could	could	AUX
ftr-321	677	14	suggest	suggest	VERB
ftr-321	677	15	an	an	DET
ftr-321	677	16	indirect	indirect	ADJ
ftr-321	677	17	credit	credit	NOUN
ftr-321	677	18	.	.	PUNCT
ftr-321	678	1	if	if	SCONJ
ftr-321	678	2	the	the	DET
ftr-321	678	3	entity	entity	NOUN
ftr-321	678	4	that	that	PRON
ftr-321	678	5	is	be	AUX
ftr-321	678	6	treated	treat	VERB
ftr-321	678	7	as	as	ADP
ftr-321	678	8	transparent	transparent	ADJ
ftr-321	678	9	has	have	VERB
ftr-321	678	10	a	a	DET
ftr-321	678	11	permanent	permanent	ADJ
ftr-321	678	12	establishment	establishment	NOUN
ftr-321	678	13	in	in	ADP
ftr-321	678	14	the	the	DET
ftr-321	678	15	third	third	ADJ
ftr-321	678	16	country	country	NOUN
ftr-321	678	17	that	that	PRON
ftr-321	678	18	fulfills	fulfill	VERB
ftr-321	678	19	the	the	DET
ftr-321	678	20	requirements	requirement	NOUN
ftr-321	678	21	laid	lay	VERB
ftr-321	678	22	out	out	ADP
ftr-321	678	23	in	in	ADP
ftr-321	678	24	article	article	NOUN
ftr-321	678	25	5	5	NUM
ftr-321	678	26	,	,	PUNCT
ftr-321	678	27	the	the	DET
ftr-321	678	28	entity	entity	NOUN
ftr-321	678	29	’s	’s	PART
ftr-321	678	30	assumed	assume	VERB
ftr-321	678	31	transparency	transparency	NOUN
ftr-321	678	32	will	will	AUX
ftr-321	678	33	lead	lead	VERB
ftr-321	678	34	to	to	ADP
ftr-321	678	35	the	the	DET
ftr-321	678	36	permanent	permanent	ADJ
ftr-321	678	37	establishment	establishment	NOUN
ftr-321	678	38	being	be	AUX
ftr-321	678	39	regarded	regard	VERB
ftr-321	678	40	proportionally	proportionally	ADV
ftr-321	678	41	as	as	ADP
ftr-321	678	42	that	that	PRON
ftr-321	678	43	of	of	ADP
ftr-321	678	44	the	the	DET
ftr-321	678	45	taxpayer	taxpayer	NOUN
ftr-321	678	46	.	.	PUNCT
ftr-321	679	1	consequently	consequently	ADV
ftr-321	679	2	,	,	PUNCT
ftr-321	679	3	the	the	DET
ftr-321	679	4	exemption	exemption	NOUN
ftr-321	679	5	of	of	ADP
ftr-321	679	6	article	article	NOUN
ftr-321	679	7	11(e	11(e	NUM
ftr-321	679	8	)	)	PUNCT
ftr-321	679	9	of	of	ADP
ftr-321	679	10	the	the	DET
ftr-321	679	11	proposal	proposal	NOUN
ftr-321	679	12	would	would	AUX
ftr-321	679	13	apply	apply	VERB
ftr-321	679	14	,	,	PUNCT
ftr-321	679	15	and	and	CCONJ
ftr-321	679	16	the	the	DET
ftr-321	679	17	income	income	NOUN
ftr-321	679	18	must	must	AUX
ftr-321	679	19	then	then	ADV
ftr-321	679	20	be	be	AUX
ftr-321	679	21	disregarded	disregard	VERB
ftr-321	679	22	for	for	ADP
ftr-321	679	23	the	the	DET
ftr-321	679	24	purpose	purpose	NOUN
ftr-321	679	25	of	of	ADP
ftr-321	679	26	calculating	calculate	VERB
ftr-321	679	27	the	the	DET
ftr-321	679	28	tax	tax	NOUN
ftr-321	679	29	base	base	NOUN
ftr-321	679	30	.	.	PUNCT
ftr-321	680	1	if	if	SCONJ
ftr-321	680	2	a	a	DET
ftr-321	680	3	third	third	ADJ
ftr-321	680	4	-	-	PUNCT
ftr-321	680	5	country	country	NOUN
ftr-321	680	6	entity	entity	NOUN
ftr-321	680	7	is	be	AUX
ftr-321	680	8	qualified	qualified	ADJ
ftr-321	680	9	as	as	ADP
ftr-321	680	10	non	non	ADJ
ftr-321	680	11	-	-	ADJ
ftr-321	680	12	transparent	transparent	ADJ
ftr-321	680	13	,	,	PUNCT
ftr-321	680	14	received	receive	VERB
ftr-321	680	15	profit	profit	NOUN
ftr-321	680	16	distributions	distribution	NOUN
ftr-321	680	17	are	be	AUX
ftr-321	680	18	exempt	exempt	ADJ
ftr-321	680	19	pursuant	pursuant	ADJ
ftr-321	680	20	to	to	ADP
ftr-321	680	21	article	article	NOUN
ftr-321	680	22	11(c	11(c	NUM
ftr-321	680	23	)	)	PUNCT
ftr-321	680	24	,	,	PUNCT
ftr-321	680	25	and	and	CCONJ
ftr-321	680	26	proceeds	proceed	VERB
ftr-321	680	27	from	from	ADP
ftr-321	680	28	a	a	DET
ftr-321	680	29	disposal	disposal	NOUN
ftr-321	680	30	of	of	ADP
ftr-321	680	31	shares	share	NOUN
ftr-321	680	32	are	be	AUX
ftr-321	680	33	exempt	exempt	ADJ
ftr-321	680	34	pursuant	pursuant	ADJ
ftr-321	680	35	to	to	ADP
ftr-321	680	36	article	article	NOUN
ftr-321	680	37	11(d	11(d	NUM
ftr-321	680	38	)	)	PUNCT
ftr-321	680	39	.	.	PUNCT
ftr-321	681	1	against	against	ADP
ftr-321	681	2	that	that	DET
ftr-321	681	3	backdrop	backdrop	NOUN
ftr-321	681	4	,	,	PUNCT
ftr-321	681	5	it	it	PRON
ftr-321	681	6	makes	make	VERB
ftr-321	681	7	little	little	ADJ
ftr-321	681	8	difference	difference	NOUN
ftr-321	681	9	whether	whether	SCONJ
ftr-321	681	10	a	a	DET
ftr-321	681	11	third	third	ADJ
ftr-321	681	12	-	-	PUNCT
ftr-321	681	13	country	country	NOUN
ftr-321	681	14	entity	entity	NOUN
ftr-321	681	15	is	be	AUX
ftr-321	681	16	treated	treat	VERB
ftr-321	681	17	as	as	ADV
ftr-321	681	18	transparent	transparent	ADJ
ftr-321	681	19	since	since	SCONJ
ftr-321	681	20	the	the	DET
ftr-321	681	21	profits	profit	NOUN
ftr-321	681	22	generated	generate	VERB
ftr-321	681	23	there	there	ADV
ftr-321	681	24	from	from	ADP
ftr-321	681	25	that	that	DET
ftr-321	681	26	entity	entity	NOUN
ftr-321	681	27	are	be	AUX
ftr-321	681	28	obviously	obviously	ADV
ftr-321	681	29	exempt	exempt	ADJ
ftr-321	681	30	anyway	anyway	ADV
ftr-321	681	31	.	.	PUNCT
ftr-321	682	1	this	this	PRON
ftr-321	682	2	would	would	AUX
ftr-321	682	3	,	,	PUNCT
ftr-321	682	4	however	however	ADV
ftr-321	682	5	,	,	PUNCT
ftr-321	682	6	be	be	AUX
ftr-321	682	7	different	different	ADJ
ftr-321	682	8	based	base	VERB
ftr-321	682	9	on	on	ADP
ftr-321	682	10	the	the	DET
ftr-321	682	11	proposal	proposal	NOUN
ftr-321	682	12	of	of	ADP
ftr-321	682	13	the	the	DET
ftr-321	682	14	danish	danish	ADJ
ftr-321	682	15	presidency	presidency	NOUN
ftr-321	682	16	concerning	concern	VERB
ftr-321	682	17	minor	minor	ADJ
ftr-321	682	18	holdings	holding	NOUN
ftr-321	682	19	.	.	PUNCT
ftr-321	683	1	if	if	SCONJ
ftr-321	683	2	the	the	DET
ftr-321	683	3	holding	holding	NOUN
ftr-321	683	4	is	be	AUX
ftr-321	683	5	below	below	ADP
ftr-321	683	6	10	10	NUM
ftr-321	683	7	percent	percent	NOUN
ftr-321	683	8	,	,	PUNCT
ftr-321	683	9	the	the	DET
ftr-321	683	10	exemption	exemption	NOUN
ftr-321	683	11	of	of	ADP
ftr-321	683	12	articles	article	NOUN
ftr-321	683	13	11(c	11(c	NUM
ftr-321	683	14	)	)	PUNCT
ftr-321	683	15	and	and	CCONJ
ftr-321	683	16	(	(	PUNCT
ftr-321	683	17	d	d	X
ftr-321	683	18	)	)	PUNCT
ftr-321	683	19	will	will	AUX
ftr-321	683	20	not	not	PART
ftr-321	683	21	apply	apply	VERB
ftr-321	683	22	.	.	PUNCT
ftr-321	684	1	the	the	DET
ftr-321	684	2	profit	profit	NOUN
ftr-321	684	3	distributions	distribution	NOUN
ftr-321	684	4	of	of	ADP
ftr-321	684	5	a	a	DET
ftr-321	684	6	non	non	ADJ
ftr-321	684	7	-	-	ADJ
ftr-321	684	8	transparent	transparent	ADJ
ftr-321	684	9	company	company	NOUN
ftr-321	684	10	resident	resident	NOUN
ftr-321	684	11	in	in	ADP
ftr-321	684	12	a	a	DET
ftr-321	684	13	third	third	ADJ
ftr-321	684	14	country	country	NOUN
ftr-321	684	15	will	will	AUX
ftr-321	684	16	then	then	ADV
ftr-321	684	17	be	be	AUX
ftr-321	684	18	liable	liable	ADJ
ftr-321	684	19	to	to	PART
ftr-321	684	20	tax	tax	VERB
ftr-321	684	21	.	.	PUNCT
ftr-321	685	1	the	the	DET
ftr-321	685	2	appropriateness	appropriateness	NOUN
ftr-321	685	3	of	of	ADP
ftr-321	685	4	this	this	DET
ftr-321	685	5	result	result	NOUN
ftr-321	685	6	can	can	AUX
ftr-321	685	7	be	be	AUX
ftr-321	685	8	questioned	question	VERB
ftr-321	685	9	.	.	PUNCT
ftr-321	686	1	however	however	ADV
ftr-321	686	2	,	,	PUNCT
ftr-321	686	3	if	if	SCONJ
ftr-321	686	4	the	the	DET
ftr-321	686	5	third	third	ADJ
ftr-321	686	6	-	-	PUNCT
ftr-321	686	7	country	country	NOUN
ftr-321	686	8	entity	entity	NOUN
ftr-321	686	9	is	be	AUX
ftr-321	686	10	treated	treat	VERB
ftr-321	686	11	as	as	ADP
ftr-321	686	12	transparent	transparent	ADJ
ftr-321	686	13	,	,	PUNCT
ftr-321	686	14	it	it	PRON
ftr-321	686	15	is	be	AUX
ftr-321	686	16	exempt	exempt	ADJ
ftr-321	686	17	within	within	ADP
ftr-321	686	18	the	the	DET
ftr-321	686	19	european	european	PROPN
ftr-321	686	20	union	union	PROPN
ftr-321	686	21	if	if	SCONJ
ftr-321	686	22	it	it	PRON
ftr-321	686	23	has	have	VERB
ftr-321	686	24	a	a	DET
ftr-321	686	25	permanent	permanent	ADJ
ftr-321	686	26	establishment	establishment	NOUN
ftr-321	686	27	in	in	ADP
ftr-321	686	28	the	the	DET
ftr-321	686	29	third	third	ADJ
ftr-321	686	30	country	country	NOUN
ftr-321	686	31	and	and	CCONJ
ftr-321	686	32	if	if	SCONJ
ftr-321	686	33	the	the	DET
ftr-321	686	34	profits	profit	NOUN
ftr-321	686	35	can	can	AUX
ftr-321	686	36	be	be	AUX
ftr-321	686	37	attributed	attribute	VERB
ftr-321	686	38	to	to	ADP
ftr-321	686	39	it	it	PRON
ftr-321	686	40	.	.	PUNCT
ftr-321	687	1	in	in	ADP
ftr-321	687	2	other	other	ADJ
ftr-321	687	3	words	word	NOUN
ftr-321	687	4	,	,	PUNCT
ftr-321	687	5	if	if	SCONJ
ftr-321	687	6	the	the	DET
ftr-321	687	7	third	third	ADJ
ftr-321	687	8	-	-	PUNCT
ftr-321	687	9	country	country	NOUN
ftr-321	687	10	entity	entity	NOUN
ftr-321	687	11	is	be	AUX
ftr-321	687	12	a	a	DET
ftr-321	687	13	corporation	corporation	NOUN
ftr-321	687	14	established	establish	VERB
ftr-321	687	15	under	under	ADP
ftr-321	687	16	the	the	DET
ftr-321	687	17	laws	law	NOUN
ftr-321	687	18	of	of	ADP
ftr-321	687	19	that	that	DET
ftr-321	687	20	country	country	NOUN
ftr-321	687	21	,	,	PUNCT
ftr-321	687	22	which	which	PRON
ftr-321	687	23	derives	derive	VERB
ftr-321	687	24	only	only	ADV
ftr-321	687	25	interest	interest	NOUN
ftr-321	687	26	and	and	CCONJ
ftr-321	687	27	does	do	AUX
ftr-321	687	28	not	not	PART
ftr-321	687	29	have	have	VERB
ftr-321	687	30	its	its	PRON
ftr-321	687	31	own	own	ADJ
ftr-321	687	32	permanent	permanent	ADJ
ftr-321	687	33	establishment	establishment	NOUN
ftr-321	687	34	,	,	PUNCT
ftr-321	687	35	article	article	NOUN
ftr-321	687	36	85	85	NUM
ftr-321	687	37	of	of	ADP
ftr-321	687	38	the	the	DET
ftr-321	687	39	proposal	proposal	NOUN
ftr-321	687	40	will	will	AUX
ftr-321	687	41	tax	tax	VERB
ftr-321	687	42	the	the	DET
ftr-321	687	43	interest	interest	NOUN
ftr-321	687	44	received	receive	VERB
ftr-321	687	45	by	by	ADP
ftr-321	687	46	the	the	DET
ftr-321	687	47	third	third	ADJ
ftr-321	687	48	-	-	PUNCT
ftr-321	687	49	country	country	NOUN
ftr-321	687	50	entity	entity	NOUN
ftr-321	687	51	at	at	ADP
ftr-321	687	52	the	the	DET
ftr-321	687	53	level	level	NOUN
ftr-321	687	54	of	of	ADP
ftr-321	687	55	its	its	PRON
ftr-321	687	56	shareholders	shareholder	NOUN
ftr-321	687	57	in	in	ADP
ftr-321	687	58	the	the	DET
ftr-321	687	59	european	european	PROPN
ftr-321	687	60	union	union	PROPN
ftr-321	687	61	.	.	PUNCT
ftr-321	688	1	if	if	SCONJ
ftr-321	688	2	the	the	DET
ftr-321	688	3	indirect	indirect	ADJ
ftr-321	688	4	credit	credit	NOUN
ftr-321	688	5	is	be	AUX
ftr-321	688	6	considered	consider	VERB
ftr-321	688	7	unacceptable	unacceptable	ADJ
ftr-321	688	8	,	,	PUNCT
ftr-321	688	9	this	this	DET
ftr-321	688	10	situation	situation	NOUN
ftr-321	688	11	may	may	AUX
ftr-321	688	12	even	even	ADV
ftr-321	688	13	give	give	VERB
ftr-321	688	14	rise	rise	NOUN
ftr-321	688	15	to	to	ADP
ftr-321	688	16	double	double	ADJ
ftr-321	688	17	taxation	taxation	NOUN
ftr-321	688	18	because	because	SCONJ
ftr-321	688	19	the	the	DET
ftr-321	688	20	same	same	ADJ
ftr-321	688	21	interest	interest	NOUN
ftr-321	688	22	is	be	AUX
ftr-321	688	23	attributable	attributable	ADJ
ftr-321	688	24	to	to	ADP
ftr-321	688	25	the	the	DET
ftr-321	688	26	company	company	NOUN
ftr-321	688	27	located	locate	VERB
ftr-321	688	28	in	in	ADP
ftr-321	688	29	the	the	DET
ftr-321	688	30	third	third	ADJ
ftr-321	688	31	country	country	NOUN
ftr-321	688	32	according	accord	VERB
ftr-321	688	33	to	to	ADP
ftr-321	688	34	the	the	DET
ftr-321	688	35	law	law	NOUN
ftr-321	688	36	of	of	ADP
ftr-321	688	37	that	that	DET
ftr-321	688	38	third	third	ADJ
ftr-321	688	39	country	country	NOUN
ftr-321	688	40	and	and	CCONJ
ftr-321	688	41	,	,	PUNCT
ftr-321	688	42	according	accord	VERB
ftr-321	688	43	to	to	ADP
ftr-321	688	44	the	the	DET
ftr-321	688	45	proposal	proposal	NOUN
ftr-321	688	46	,	,	PUNCT
ftr-321	688	47	to	to	ADP
ftr-321	688	48	the	the	DET
ftr-321	688	49	shareholder	shareholder	NOUN
ftr-321	688	50	in	in	ADP
ftr-321	688	51	the	the	DET
ftr-321	688	52	european	european	PROPN
ftr-321	688	53	union	union	PROPN
ftr-321	688	54	.	.	PUNCT
ftr-321	689	1	in	in	ADP
ftr-321	689	2	a	a	DET
ftr-321	689	3	similar	similar	ADJ
ftr-321	689	4	case	case	NOUN
ftr-321	689	5	,	,	PUNCT
ftr-321	689	6	however	however	ADV
ftr-321	689	7	,	,	PUNCT
ftr-321	689	8	even	even	ADV
ftr-321	689	9	double	double	ADJ
ftr-321	689	10	non	non	NOUN
ftr-321	689	11	-	-	NOUN
ftr-321	689	12	taxation	taxation	NOUN
ftr-321	689	13	may	may	AUX
ftr-321	689	14	occur	occur	VERB
ftr-321	689	15	.	.	PUNCT
ftr-321	690	1	if	if	SCONJ
ftr-321	690	2	the	the	DET
ftr-321	690	3	third	third	ADJ
ftr-321	690	4	-	-	PUNCT
ftr-321	690	5	country	country	NOUN
ftr-321	690	6	entity	entity	NOUN
ftr-321	690	7	without	without	ADP
ftr-321	690	8	a	a	DET
ftr-321	690	9	permanent	permanent	ADJ
ftr-321	690	10	establishment	establishment	NOUN
ftr-321	690	11	is	be	AUX
ftr-321	690	12	treated	treat	VERB
ftr-321	690	13	as	as	ADV
ftr-321	690	14	transparent	transparent	ADJ
ftr-321	690	15	in	in	ADP
ftr-321	690	16	its	its	PRON
ftr-321	690	17	state	state	NOUN
ftr-321	690	18	of	of	ADP
ftr-321	690	19	establishment	establishment	NOUN
ftr-321	690	20	,	,	PUNCT
ftr-321	690	21	interest	interest	NOUN
ftr-321	690	22	it	it	PRON
ftr-321	690	23	receives	receive	VERB
ftr-321	690	24	might	might	AUX
ftr-321	690	25	not	not	PART
ftr-321	690	26	be	be	AUX
ftr-321	690	27	taxed	tax	VERB
ftr-321	690	28	at	at	ADV
ftr-321	690	29	all	all	ADV
ftr-321	690	30	in	in	ADP
ftr-321	690	31	that	that	DET
ftr-321	690	32	state	state	NOUN
ftr-321	690	33	.	.	PUNCT
ftr-321	691	1	however	however	ADV
ftr-321	691	2	,	,	PUNCT
ftr-321	691	3	if	if	SCONJ
ftr-321	691	4	it	it	PRON
ftr-321	691	5	is	be	AUX
ftr-321	691	6	not	not	PART
ftr-321	691	7	regarded	regard	VERB
ftr-321	691	8	as	as	ADP
ftr-321	691	9	transparent	transparent	ADJ
ftr-321	691	10	pursuant	pursuant	NOUN
ftr-321	691	11	to	to	ADP
ftr-321	691	12	article	article	NOUN
ftr-321	691	13	85	85	NUM
ftr-321	691	14	of	of	ADP
ftr-321	691	15	the	the	DET
ftr-321	691	16	proposal	proposal	NOUN
ftr-321	691	17	,	,	PUNCT
ftr-321	691	18	income	income	NOUN
ftr-321	691	19	will	will	AUX
ftr-321	691	20	not	not	PART
ftr-321	691	21	be	be	AUX
ftr-321	691	22	attributed	attribute	VERB
ftr-321	691	23	to	to	ADP
ftr-321	691	24	the	the	DET
ftr-321	691	25	eu	eu	PROPN
ftr-321	691	26	-	-	ADJ
ftr-321	691	27	resident	resident	ADJ
ftr-321	691	28	shareholder	shareholder	NOUN
ftr-321	691	29	for	for	ADP
ftr-321	691	30	purposes	purpose	NOUN
ftr-321	691	31	of	of	ADP
ftr-321	691	32	the	the	DET
ftr-321	691	33	directive	directive	NOUN
ftr-321	691	34	,	,	PUNCT
ftr-321	691	35	and	and	CCONJ
ftr-321	691	36	any	any	DET
ftr-321	691	37	subsequent	subsequent	ADJ
ftr-321	691	38	transfer	transfer	NOUN
ftr-321	691	39	of	of	ADP
ftr-321	691	40	the	the	DET
ftr-321	691	41	third	third	ADJ
ftr-321	691	42	-	-	PUNCT
ftr-321	691	43	country	country	NOUN
ftr-321	691	44	entity	entity	NOUN
ftr-321	691	45	’s	’s	PART
ftr-321	691	46	profits	profit	NOUN
ftr-321	691	47	is	be	AUX
ftr-321	691	48	then	then	ADV
ftr-321	691	49	qualified	qualified	ADJ
ftr-321	691	50	as	as	SCONJ
ftr-321	691	51	received	receive	VERB
ftr-321	691	52	profit	profit	NOUN
ftr-321	691	53	distribution	distribution	NOUN
ftr-321	691	54	and	and	CCONJ
ftr-321	691	55	is	be	AUX
ftr-321	691	56	exempt	exempt	ADJ
ftr-321	691	57	pursuant	pursuant	ADJ
ftr-321	691	58	to	to	ADP
ftr-321	691	59	article	article	NOUN
ftr-321	691	60	11(c	11(c	NUM
ftr-321	691	61	)	)	PUNCT
ftr-321	691	62	of	of	ADP
ftr-321	691	63	the	the	DET
ftr-321	691	64	proposal	proposal	NOUN
ftr-321	691	65	.	.	PUNCT
ftr-321	692	1	a	a	DET
ftr-321	692	2	tax	tax	NOUN
ftr-321	692	3	liability	liability	NOUN
ftr-321	692	4	could	could	AUX
ftr-321	692	5	at	at	ADV
ftr-321	692	6	best	well	ADV
ftr-321	692	7	be	be	AUX
ftr-321	692	8	inferred	infer	VERB
ftr-321	692	9	from	from	ADP
ftr-321	692	10	article	article	NOUN
ftr-321	692	11	73	73	NUM
ftr-321	692	12	of	of	ADP
ftr-321	692	13	the	the	DET
ftr-321	692	14	proposal	proposal	NOUN
ftr-321	692	15	if	if	SCONJ
ftr-321	692	16	the	the	DET
ftr-321	692	17	profits	profit	NOUN
ftr-321	692	18	are	be	AUX
ftr-321	692	19	not	not	PART
ftr-321	692	20	taxed	tax	VERB
ftr-321	692	21	in	in	ADP
ftr-321	692	22	the	the	DET
ftr-321	692	23	third	third	ADJ
ftr-321	692	24	country	country	NOUN
ftr-321	692	25	,	,	PUNCT
ftr-321	692	26	for	for	ADP
ftr-321	692	27	example	example	NOUN
ftr-321	692	28	,	,	PUNCT
ftr-321	692	29	because	because	SCONJ
ftr-321	692	30	there	there	PRON
ftr-321	692	31	is	be	VERB
ftr-321	692	32	no	no	DET
ftr-321	692	33	permanent	permanent	ADJ
ftr-321	692	34	establishment	establishment	NOUN
ftr-321	692	35	.	.	PUNCT
ftr-321	693	1	then	then	ADV
ftr-321	693	2	again	again	ADV
ftr-321	693	3	,	,	PUNCT
ftr-321	693	4	the	the	DET
ftr-321	693	5	application	application	NOUN
ftr-321	693	6	of	of	ADP
ftr-321	693	7	article	article	NOUN
ftr-321	693	8	73	73	NUM
ftr-321	693	9	is	be	AUX
ftr-321	693	10	opposed	oppose	VERB
ftr-321	693	11	by	by	ADP
ftr-321	693	12	the	the	DET
ftr-321	693	13	2012	2012	NUM
ftr-321	693	14	]	]	X
ftr-321	693	15	eu	eu	NOUN
ftr-321	693	16	ccctb	ccctb	NOUN
ftr-321	693	17	proposal	proposal	NOUN
ftr-321	693	18	339	339	NUM
ftr-321	693	19	fact	fact	NOUN
ftr-321	693	20	that	that	SCONJ
ftr-321	693	21	the	the	DET
ftr-321	693	22	tax	tax	NOUN
ftr-321	693	23	exemption	exemption	NOUN
ftr-321	693	24	is	be	AUX
ftr-321	693	25	the	the	DET
ftr-321	693	26	result	result	NOUN
ftr-321	693	27	of	of	ADP
ftr-321	693	28	its	its	PRON
ftr-321	693	29	transparent	transparent	ADJ
ftr-321	693	30	treatment	treatment	NOUN
ftr-321	693	31	rather	rather	ADV
ftr-321	693	32	than	than	ADP
ftr-321	693	33	the	the	DET
ftr-321	693	34	consequence	consequence	NOUN
ftr-321	693	35	of	of	ADP
ftr-321	693	36	a	a	DET
ftr-321	693	37	low	low	ADJ
ftr-321	693	38	rate	rate	NOUN
ftr-321	693	39	of	of	ADP
ftr-321	693	40	taxation	taxation	NOUN
ftr-321	693	41	.	.	PUNCT
ftr-321	694	1	if	if	SCONJ
ftr-321	694	2	that	that	DET
ftr-321	694	3	consequence	consequence	NOUN
ftr-321	694	4	arises	arise	VERB
ftr-321	694	5	from	from	ADP
ftr-321	694	6	the	the	DET
ftr-321	694	7	tax	tax	NOUN
ftr-321	694	8	system	system	NOUN
ftr-321	694	9	as	as	ADP
ftr-321	694	10	a	a	DET
ftr-321	694	11	whole	whole	NOUN
ftr-321	694	12	,	,	PUNCT
ftr-321	694	13	there	there	PRON
ftr-321	694	14	will	will	AUX
ftr-321	694	15	be	be	AUX
ftr-321	694	16	no	no	DET
ftr-321	694	17	―special	―special	ADJ
ftr-321	694	18	regime‖	regime‖	PROPN
ftr-321	694	19	that	that	PRON
ftr-321	694	20	could	could	AUX
ftr-321	694	21	also	also	ADV
ftr-321	694	22	trigger	trigger	VERB
ftr-321	694	23	the	the	DET
ftr-321	694	24	application	application	NOUN
ftr-321	694	25	of	of	ADP
ftr-321	694	26	article	article	NOUN
ftr-321	694	27	73	73	NUM
ftr-321	694	28	.	.	PUNCT
ftr-321	695	1	a	a	DET
ftr-321	695	2	―dividend‖	―dividend‖	NOUN
ftr-321	695	3	paid	pay	VERB
ftr-321	695	4	by	by	ADP
ftr-321	695	5	the	the	DET
ftr-321	695	6	third	third	ADJ
ftr-321	695	7	-	-	PUNCT
ftr-321	695	8	country	country	NOUN
ftr-321	695	9	entity	entity	NOUN
ftr-321	695	10	to	to	ADP
ftr-321	695	11	the	the	DET
ftr-321	695	12	eu	eu	PROPN
ftr-321	695	13	shareholder	shareholder	NOUN
ftr-321	695	14	can	can	AUX
ftr-321	695	15	not	not	PART
ftr-321	695	16	be	be	AUX
ftr-321	695	17	taxed	tax	VERB
ftr-321	695	18	.	.	PUNCT
ftr-321	696	1	in	in	ADP
ftr-321	696	2	the	the	DET
ftr-321	696	3	case	case	NOUN
ftr-321	696	4	of	of	ADP
ftr-321	696	5	transparent	transparent	ADJ
ftr-321	696	6	entities	entity	NOUN
ftr-321	696	7	,	,	PUNCT
ftr-321	696	8	it	it	PRON
ftr-321	696	9	is	be	AUX
ftr-321	696	10	more	more	ADV
ftr-321	696	11	difficult	difficult	ADJ
ftr-321	696	12	to	to	PART
ftr-321	696	13	derive	derive	VERB
ftr-321	696	14	that	that	SCONJ
ftr-321	696	15	tax	tax	NOUN
ftr-321	696	16	exemption	exemption	NOUN
ftr-321	696	17	from	from	ADP
ftr-321	696	18	article	article	NOUN
ftr-321	696	19	11(c	11(c	NUM
ftr-321	696	20	)	)	PUNCT
ftr-321	696	21	of	of	ADP
ftr-321	696	22	the	the	DET
ftr-321	696	23	proposal	proposal	NOUN
ftr-321	696	24	because	because	SCONJ
ftr-321	696	25	a	a	DET
ftr-321	696	26	lookthrough	lookthrough	ADJ
ftr-321	696	27	approach	approach	NOUN
ftr-321	696	28	is	be	AUX
ftr-321	696	29	applied	apply	VERB
ftr-321	696	30	to	to	ADP
ftr-321	696	31	the	the	DET
ftr-321	696	32	―distributing‖	―distributing‖	ADJ
ftr-321	696	33	entity	entity	NOUN
ftr-321	696	34	pursuant	pursuant	ADJ
ftr-321	696	35	to	to	ADP
ftr-321	696	36	article	article	NOUN
ftr-321	696	37	84	84	NUM
ftr-321	696	38	et	et	PROPN
ftr-321	696	39	seq	seq	PROPN
ftr-321	696	40	.	.	PUNCT
ftr-321	697	1	consequently	consequently	ADV
ftr-321	697	2	,	,	PUNCT
ftr-321	697	3	the	the	DET
ftr-321	697	4	―distributing‖	―distributing‖	ADJ
ftr-321	697	5	entity	entity	NOUN
ftr-321	697	6	can	can	AUX
ftr-321	697	7	not	not	PART
ftr-321	697	8	be	be	AUX
ftr-321	697	9	identified	identify	VERB
ftr-321	697	10	easily	easily	ADV
ftr-321	697	11	.	.	PUNCT
ftr-321	698	1	however	however	ADV
ftr-321	698	2	,	,	PUNCT
ftr-321	698	3	to	to	PART
ftr-321	698	4	assume	assume	VERB
ftr-321	698	5	a	a	DET
ftr-321	698	6	tax	tax	NOUN
ftr-321	698	7	liability	liability	NOUN
ftr-321	698	8	would	would	AUX
ftr-321	698	9	be	be	AUX
ftr-321	698	10	inconsistent	inconsistent	ADJ
ftr-321	698	11	with	with	ADP
ftr-321	698	12	the	the	DET
ftr-321	698	13	purpose	purpose	NOUN
ftr-321	698	14	of	of	ADP
ftr-321	698	15	the	the	DET
ftr-321	698	16	rule	rule	NOUN
ftr-321	698	17	,	,	PUNCT
ftr-321	698	18	as	as	SCONJ
ftr-321	698	19	it	it	PRON
ftr-321	698	20	lies	lie	VERB
ftr-321	698	21	in	in	ADP
ftr-321	698	22	the	the	DET
ftr-321	698	23	very	very	ADJ
ftr-321	698	24	nature	nature	NOUN
ftr-321	698	25	of	of	ADP
ftr-321	698	26	transparency	transparency	NOUN
ftr-321	698	27	to	to	PART
ftr-321	698	28	immediately	immediately	ADV
ftr-321	698	29	tax	tax	VERB
ftr-321	698	30	the	the	DET
ftr-321	698	31	company	company	NOUN
ftr-321	698	32	’s	’s	PART
ftr-321	698	33	profits	profit	NOUN
ftr-321	698	34	without	without	ADP
ftr-321	698	35	having	have	VERB
ftr-321	698	36	to	to	PART
ftr-321	698	37	wait	wait	VERB
ftr-321	698	38	for	for	ADP
ftr-321	698	39	their	their	PRON
ftr-321	698	40	transfer	transfer	NOUN
ftr-321	698	41	to	to	ADP
ftr-321	698	42	the	the	DET
ftr-321	698	43	shareholder	shareholder	NOUN
ftr-321	698	44	.	.	PUNCT
ftr-321	699	1	as	as	ADP
ftr-321	699	2	a	a	DET
ftr-321	699	3	consequence	consequence	NOUN
ftr-321	699	4	,	,	PUNCT
ftr-321	699	5	the	the	DET
ftr-321	699	6	lack	lack	NOUN
ftr-321	699	7	of	of	ADP
ftr-321	699	8	taxability	taxability	NOUN
ftr-321	699	9	of	of	ADP
ftr-321	699	10	profits	profit	NOUN
ftr-321	699	11	transferred	transfer	VERB
ftr-321	699	12	to	to	ADP
ftr-321	699	13	the	the	DET
ftr-321	699	14	shareholder	shareholder	NOUN
ftr-321	699	15	can	can	AUX
ftr-321	699	16	obviously	obviously	ADV
ftr-321	699	17	be	be	AUX
ftr-321	699	18	derived	derive	VERB
ftr-321	699	19	from	from	ADP
ftr-321	699	20	the	the	DET
ftr-321	699	21	system	system	NOUN
ftr-321	699	22	laid	lay	VERB
ftr-321	699	23	out	out	ADP
ftr-321	699	24	in	in	ADP
ftr-321	699	25	article	article	NOUN
ftr-321	699	26	84	84	NUM
ftr-321	699	27	et	et	PROPN
ftr-321	699	28	seq	seq	PROPN
ftr-321	699	29	.	.	PUNCT
ftr-321	700	1	this	this	DET
ftr-321	700	2	result	result	NOUN
ftr-321	700	3	would	would	AUX
ftr-321	700	4	not	not	PART
ftr-321	700	5	change	change	VERB
ftr-321	700	6	if	if	SCONJ
ftr-321	700	7	the	the	DET
ftr-321	700	8	proposal	proposal	NOUN
ftr-321	700	9	of	of	ADP
ftr-321	700	10	the	the	DET
ftr-321	700	11	danish	danish	ADJ
ftr-321	700	12	presidency	presidency	NOUN
ftr-321	700	13	would	would	AUX
ftr-321	700	14	be	be	AUX
ftr-321	700	15	adopted	adopt	VERB
ftr-321	700	16	and	and	CCONJ
ftr-321	700	17	the	the	DET
ftr-321	700	18	exemptions	exemption	NOUN
ftr-321	700	19	of	of	ADP
ftr-321	700	20	articles	article	NOUN
ftr-321	700	21	11(c	11(c	NUM
ftr-321	700	22	)	)	PUNCT
ftr-321	700	23	and	and	CCONJ
ftr-321	700	24	(	(	PUNCT
ftr-321	700	25	d	d	X
ftr-321	700	26	)	)	PUNCT
ftr-321	700	27	were	be	AUX
ftr-321	700	28	made	make	VERB
ftr-321	700	29	dependent	dependent	ADJ
ftr-321	700	30	on	on	ADP
ftr-321	700	31	the	the	DET
ftr-321	700	32	existence	existence	NOUN
ftr-321	700	33	of	of	ADP
ftr-321	700	34	a	a	DET
ftr-321	700	35	minimum	minimum	NOUN
ftr-321	700	36	holding	holding	NOUN
ftr-321	700	37	of	of	ADP
ftr-321	700	38	10	10	NUM
ftr-321	700	39	percent	percent	NOUN
ftr-321	700	40	.	.	PUNCT
ftr-321	701	1	b.	b.	PROPN
ftr-321	701	2	eu	eu	PROPN
ftr-321	701	3	permanent	permanent	ADJ
ftr-321	701	4	establishments	establishment	NOUN
ftr-321	701	5	of	of	ADP
ftr-321	701	6	third	third	ADJ
ftr-321	701	7	-	-	PUNCT
ftr-321	701	8	country	country	NOUN
ftr-321	701	9	entities	entity	NOUN
ftr-321	701	10	and	and	CCONJ
ftr-321	701	11	transparency	transparency	NOUN
ftr-321	701	12	in	in	ADP
ftr-321	701	13	any	any	DET
ftr-321	701	14	event	event	NOUN
ftr-321	701	15	,	,	PUNCT
ftr-321	701	16	the	the	DET
ftr-321	701	17	criteria	criterion	NOUN
ftr-321	701	18	that	that	PRON
ftr-321	701	19	may	may	AUX
ftr-321	701	20	be	be	AUX
ftr-321	701	21	relied	rely	VERB
ftr-321	701	22	upon	upon	SCONJ
ftr-321	701	23	pursuant	pursuant	NOUN
ftr-321	701	24	to	to	ADP
ftr-321	701	25	article	article	NOUN
ftr-321	701	26	85	85	NUM
ftr-321	701	27	of	of	ADP
ftr-321	701	28	the	the	DET
ftr-321	701	29	proposal	proposal	NOUN
ftr-321	701	30	for	for	ADP
ftr-321	701	31	third	third	ADJ
ftr-321	701	32	-	-	PUNCT
ftr-321	701	33	country	country	NOUN
ftr-321	701	34	entities	entity	NOUN
ftr-321	701	35	differ	differ	VERB
ftr-321	701	36	from	from	ADP
ftr-321	701	37	those	those	PRON
ftr-321	701	38	that	that	PRON
ftr-321	701	39	are	be	AUX
ftr-321	701	40	relevant	relevant	ADJ
ftr-321	701	41	pursuant	pursuant	NOUN
ftr-321	701	42	to	to	ADP
ftr-321	701	43	article	article	NOUN
ftr-321	701	44	2(2	2(2	NUM
ftr-321	701	45	)	)	PUNCT
ftr-321	701	46	for	for	ADP
ftr-321	701	47	the	the	DET
ftr-321	701	48	companies	company	NOUN
ftr-321	701	49	established	establish	VERB
ftr-321	701	50	according	accord	VERB
ftr-321	701	51	to	to	ADP
ftr-321	701	52	the	the	DET
ftr-321	701	53	law	law	NOUN
ftr-321	701	54	of	of	ADP
ftr-321	701	55	a	a	DET
ftr-321	701	56	third	third	ADJ
ftr-321	701	57	country	country	NOUN
ftr-321	701	58	.	.	PUNCT
ftr-321	702	1	pursuant	pursuant	ADJ
ftr-321	702	2	to	to	ADP
ftr-321	702	3	article	article	NOUN
ftr-321	702	4	85	85	NUM
ftr-321	702	5	,	,	PUNCT
ftr-321	702	6	the	the	DET
ftr-321	702	7	only	only	ADJ
ftr-321	702	8	criterion	criterion	NOUN
ftr-321	702	9	is	be	AUX
ftr-321	702	10	the	the	DET
ftr-321	702	11	qualification	qualification	NOUN
ftr-321	702	12	according	accord	VERB
ftr-321	702	13	to	to	ADP
ftr-321	702	14	the	the	DET
ftr-321	702	15	national	national	ADJ
ftr-321	702	16	law	law	NOUN
ftr-321	702	17	of	of	ADP
ftr-321	702	18	the	the	DET
ftr-321	702	19	shareholder	shareholder	NOUN
ftr-321	702	20	’s	’s	PART
ftr-321	702	21	state	state	NOUN
ftr-321	702	22	of	of	ADP
ftr-321	702	23	residency	residency	NOUN
ftr-321	702	24	in	in	ADP
ftr-321	702	25	the	the	DET
ftr-321	702	26	european	european	PROPN
ftr-321	702	27	union	union	PROPN
ftr-321	702	28	.	.	PUNCT
ftr-321	703	1	pursuant	pursuant	ADJ
ftr-321	703	2	to	to	ADP
ftr-321	703	3	article	article	NOUN
ftr-321	703	4	2(2	2(2	NUM
ftr-321	703	5	)	)	PUNCT
ftr-321	703	6	,	,	PUNCT
ftr-321	703	7	it	it	PRON
ftr-321	703	8	is	be	AUX
ftr-321	703	9	decisive	decisive	ADJ
ftr-321	703	10	whether	whether	SCONJ
ftr-321	703	11	the	the	DET
ftr-321	703	12	company	company	NOUN
ftr-321	703	13	―has	―has	PUNCT
ftr-321	703	14	a	a	DET
ftr-321	703	15	similar	similar	ADJ
ftr-321	703	16	form	form	NOUN
ftr-321	703	17	to	to	ADP
ftr-321	703	18	one	one	NUM
ftr-321	703	19	of	of	ADP
ftr-321	703	20	the	the	DET
ftr-321	703	21	forms	form	NOUN
ftr-321	703	22	listed	list	VERB
ftr-321	703	23	in	in	ADP
ftr-321	703	24	annex	annex	ADJ
ftr-321	703	25	i.‖	i.‖	NOUN
ftr-321	703	26	in	in	ADP
ftr-321	703	27	reliance	reliance	NOUN
ftr-321	703	28	on	on	ADP
ftr-321	703	29	the	the	DET
ftr-321	703	30	opinion	opinion	NOUN
ftr-321	703	31	discussed	discuss	VERB
ftr-321	703	32	above	above	ADV
ftr-321	703	33	,	,	PUNCT
ftr-321	703	34	the	the	DET
ftr-321	703	35	different	different	ADJ
ftr-321	703	36	forms	form	NOUN
ftr-321	703	37	must	must	AUX
ftr-321	703	38	be	be	AUX
ftr-321	703	39	compared	compare	VERB
ftr-321	703	40	and	and	CCONJ
ftr-321	703	41	the	the	DET
ftr-321	703	42	major	major	ADJ
ftr-321	703	43	features	feature	NOUN
ftr-321	703	44	of	of	ADP
ftr-321	703	45	all	all	DET
ftr-321	703	46	forms	form	NOUN
ftr-321	703	47	listed	list	VERB
ftr-321	703	48	in	in	ADP
ftr-321	703	49	annex	annex	NOUN
ftr-321	703	50	i	i	PRON
ftr-321	703	51	must	must	AUX
ftr-321	703	52	be	be	AUX
ftr-321	703	53	identified	identify	VERB
ftr-321	703	54	.	.	PUNCT
ftr-321	704	1	even	even	ADV
ftr-321	704	2	if	if	SCONJ
ftr-321	704	3	the	the	DET
ftr-321	704	4	focus	focus	NOUN
ftr-321	704	5	is	be	AUX
ftr-321	704	6	merely	merely	ADV
ftr-321	704	7	put	put	VERB
ftr-321	704	8	on	on	ADP
ftr-321	704	9	a	a	DET
ftr-321	704	10	similarity	similarity	NOUN
ftr-321	704	11	with	with	ADP
ftr-321	704	12	those	those	DET
ftr-321	704	13	forms	form	NOUN
ftr-321	704	14	that	that	PRON
ftr-321	704	15	are	be	AUX
ftr-321	704	16	listed	list	VERB
ftr-321	704	17	in	in	ADP
ftr-321	704	18	annex	annex	VERB
ftr-321	704	19	i	i	PRON
ftr-321	704	20	for	for	ADP
ftr-321	704	21	the	the	DET
ftr-321	704	22	relevant	relevant	ADJ
ftr-321	704	23	state	state	NOUN
ftr-321	704	24	of	of	ADP
ftr-321	704	25	the	the	DET
ftr-321	704	26	permanent	permanent	ADJ
ftr-321	704	27	establishment	establishment	NOUN
ftr-321	704	28	,	,	PUNCT
ftr-321	704	29	the	the	DET
ftr-321	704	30	criteria	criterion	NOUN
ftr-321	704	31	need	need	AUX
ftr-321	704	32	not	not	PART
ftr-321	704	33	be	be	AUX
ftr-321	704	34	the	the	DET
ftr-321	704	35	same	same	ADJ
ftr-321	704	36	as	as	ADP
ftr-321	704	37	those	those	PRON
ftr-321	704	38	that	that	PRON
ftr-321	704	39	apply	apply	VERB
ftr-321	704	40	according	accord	VERB
ftr-321	704	41	to	to	ADP
ftr-321	704	42	the	the	DET
ftr-321	704	43	national	national	ADJ
ftr-321	704	44	laws	law	NOUN
ftr-321	704	45	of	of	ADP
ftr-321	704	46	that	that	DET
ftr-321	704	47	state	state	NOUN
ftr-321	704	48	for	for	ADP
ftr-321	704	49	the	the	DET
ftr-321	704	50	purpose	purpose	NOUN
ftr-321	704	51	of	of	ADP
ftr-321	704	52	classifying	classify	VERB
ftr-321	704	53	foreign	foreign	ADJ
ftr-321	704	54	companies	company	NOUN
ftr-321	704	55	for	for	ADP
ftr-321	704	56	purposes	purpose	NOUN
ftr-321	704	57	of	of	ADP
ftr-321	704	58	corporate	corporate	ADJ
ftr-321	704	59	tax	tax	NOUN
ftr-321	704	60	.	.	PUNCT
ftr-321	705	1	difficult	difficult	ADJ
ftr-321	705	2	interpretation	interpretation	NOUN
ftr-321	705	3	problems	problem	NOUN
ftr-321	705	4	and	and	CCONJ
ftr-321	705	5	even	even	ADV
ftr-321	705	6	distortions	distortion	NOUN
ftr-321	705	7	may	may	AUX
ftr-321	705	8	arise	arise	VERB
ftr-321	705	9	from	from	ADP
ftr-321	705	10	the	the	DET
ftr-321	705	11	differences	difference	NOUN
ftr-321	705	12	between	between	ADP
ftr-321	705	13	article	article	NOUN
ftr-321	705	14	85	85	NUM
ftr-321	705	15	and	and	CCONJ
ftr-321	705	16	article	article	NOUN
ftr-321	705	17	2(2	2(2	NUM
ftr-321	705	18	)	)	PUNCT
ftr-321	705	19	of	of	ADP
ftr-321	705	20	the	the	DET
ftr-321	705	21	proposal	proposal	NOUN
ftr-321	705	22	.	.	PUNCT
ftr-321	706	1	66	66	NUM
ftr-321	707	1	the	the	DET
ftr-321	707	2	following	follow	VERB
ftr-321	707	3	is	be	AUX
ftr-321	707	4	an	an	DET
ftr-321	707	5	example	example	NOUN
ftr-321	707	6	:	:	PUNCT
ftr-321	707	7	a	a	DET
ftr-321	707	8	company	company	NOUN
ftr-321	707	9	resident	resident	NOUN
ftr-321	707	10	in	in	ADP
ftr-321	707	11	eu	eu	PROPN
ftr-321	707	12	-	-	NOUN
ftr-321	707	13	member	member	NOUN
ftr-321	707	14	state	state	NOUN
ftr-321	707	15	a	a	PRON
ftr-321	707	16	holds	hold	VERB
ftr-321	707	17	a	a	DET
ftr-321	707	18	50	50	NUM
ftr-321	707	19	percent	percent	NOUN
ftr-321	707	20	share	share	NOUN
ftr-321	707	21	in	in	ADP
ftr-321	707	22	a	a	DET
ftr-321	707	23	subsidiary	subsidiary	NOUN
ftr-321	707	24	in	in	ADP
ftr-321	707	25	a	a	DET
ftr-321	707	26	third	third	ADJ
ftr-321	707	27	country	country	NOUN
ftr-321	707	28	.	.	PUNCT
ftr-321	708	1	the	the	DET
ftr-321	708	2	third	third	ADJ
ftr-321	708	3	66	66	NUM
ftr-321	708	4	.	.	PUNCT
ftr-321	709	1	see	see	VERB
ftr-321	709	2	matthijs	matthijs	PROPN
ftr-321	709	3	vogel	vogel	PROPN
ftr-321	709	4	et	et	PROPN
ftr-321	709	5	al	al	PROPN
ftr-321	709	6	.	.	PROPN
ftr-321	709	7	,	,	PUNCT
ftr-321	709	8	initial	initial	ADJ
ftr-321	709	9	comments	comment	NOUN
ftr-321	709	10	on	on	ADP
ftr-321	709	11	common	common	ADJ
ftr-321	709	12	consolidated	consolidated	ADJ
ftr-321	709	13	corporate	corporate	ADJ
ftr-321	709	14	tax	tax	NOUN
ftr-321	709	15	base	base	NOUN
ftr-321	709	16	:	:	PUNCT
ftr-321	709	17	proposal	proposal	NOUN
ftr-321	709	18	for	for	ADP
ftr-321	709	19	a	a	DET
ftr-321	709	20	council	council	NOUN
ftr-321	709	21	directive	directive	NOUN
ftr-321	709	22	,	,	PUNCT
ftr-321	709	23	in	in	ADP
ftr-321	709	24	4	4	NUM
ftr-321	709	25	highlights	highlight	NOUN
ftr-321	709	26	&	&	CCONJ
ftr-321	709	27	insights	insight	NOUN
ftr-321	709	28	on	on	ADP
ftr-321	709	29	eur	eur	PROPN
ftr-321	709	30	.	.	PROPN
ftr-321	709	31	tax’n	tax’n	NUM
ftr-321	709	32	5	5	NUM
ftr-321	709	33	,	,	PUNCT
ftr-321	709	34	60	60	NUM
ftr-321	709	35	(	(	PUNCT
ftr-321	709	36	2011	2011	NUM
ftr-321	709	37	)	)	PUNCT
ftr-321	710	1	[	[	X
ftr-321	710	2	hereinafter	hereinafter	NOUN
ftr-321	710	3	highlights	highlight	NOUN
ftr-321	710	4	&	&	CCONJ
ftr-321	710	5	insights	insight	NOUN
ftr-321	710	6	]	]	PUNCT
ftr-321	710	7	.	.	PUNCT
ftr-321	711	1	340	340	NUM
ftr-321	711	2	florida	florida	PROPN
ftr-321	711	3	tax	tax	NOUN
ftr-321	711	4	review	review	NOUN
ftr-321	711	5	[	[	X
ftr-321	711	6	vol	vol	NOUN
ftr-321	711	7	.	.	PUNCT
ftr-321	712	1	13:6	13:6	NUM
ftr-321	712	2	country	country	NOUN
ftr-321	712	3	entity	entity	NOUN
ftr-321	712	4	has	have	VERB
ftr-321	712	5	a	a	DET
ftr-321	712	6	permanent	permanent	ADJ
ftr-321	712	7	establishment	establishment	NOUN
ftr-321	712	8	in	in	ADP
ftr-321	712	9	eu	eu	PROPN
ftr-321	712	10	-	-	PROPN
ftr-321	712	11	member	member	PROPN
ftr-321	712	12	state	state	PROPN
ftr-321	712	13	b.	b.	PROPN
ftr-321	712	14	the	the	DET
ftr-321	712	15	third	third	ADJ
ftr-321	712	16	country	country	NOUN
ftr-321	712	17	regards	regard	VERB
ftr-321	712	18	the	the	DET
ftr-321	712	19	company	company	NOUN
ftr-321	712	20	resident	resident	NOUN
ftr-321	712	21	in	in	ADP
ftr-321	712	22	that	that	DET
ftr-321	712	23	state	state	NOUN
ftr-321	712	24	as	as	ADP
ftr-321	712	25	the	the	DET
ftr-321	712	26	taxpayer	taxpayer	NOUN
ftr-321	712	27	while	while	SCONJ
ftr-321	712	28	the	the	DET
ftr-321	712	29	national	national	ADJ
ftr-321	712	30	tax	tax	NOUN
ftr-321	712	31	law	law	NOUN
ftr-321	712	32	of	of	ADP
ftr-321	712	33	state	state	NOUN
ftr-321	712	34	a	a	DET
ftr-321	712	35	treats	treat	NOUN
ftr-321	712	36	the	the	DET
ftr-321	712	37	company	company	NOUN
ftr-321	712	38	as	as	ADV
ftr-321	712	39	transparent	transparent	ADJ
ftr-321	712	40	.	.	PUNCT
ftr-321	713	1	if	if	SCONJ
ftr-321	713	2	state	state	PROPN
ftr-321	713	3	b	b	PROPN
ftr-321	713	4	applies	apply	VERB
ftr-321	713	5	the	the	DET
ftr-321	713	6	examination	examination	NOUN
ftr-321	713	7	procedure	procedure	NOUN
ftr-321	713	8	required	require	VERB
ftr-321	713	9	in	in	ADP
ftr-321	713	10	article	article	NOUN
ftr-321	713	11	2(2	2(2	NUM
ftr-321	713	12	)	)	PUNCT
ftr-321	713	13	of	of	ADP
ftr-321	713	14	the	the	DET
ftr-321	713	15	proposal	proposal	NOUN
ftr-321	713	16	with	with	ADP
ftr-321	713	17	respect	respect	NOUN
ftr-321	713	18	to	to	ADP
ftr-321	713	19	the	the	DET
ftr-321	713	20	permanent	permanent	ADJ
ftr-321	713	21	establishment	establishment	NOUN
ftr-321	713	22	located	locate	VERB
ftr-321	713	23	in	in	ADP
ftr-321	713	24	its	its	PRON
ftr-321	713	25	territory	territory	NOUN
ftr-321	713	26	,	,	PUNCT
ftr-321	713	27	the	the	DET
ftr-321	713	28	entity	entity	NOUN
ftr-321	713	29	of	of	ADP
ftr-321	713	30	the	the	DET
ftr-321	713	31	third	third	ADJ
ftr-321	713	32	country	country	NOUN
ftr-321	713	33	qualifies	qualify	VERB
ftr-321	713	34	as	as	ADP
ftr-321	713	35	a	a	DET
ftr-321	713	36	―company‖	―company‖	NOUN
ftr-321	713	37	according	accord	VERB
ftr-321	713	38	to	to	ADP
ftr-321	713	39	the	the	DET
ftr-321	713	40	proposal	proposal	NOUN
ftr-321	713	41	.	.	PUNCT
ftr-321	714	1	in	in	ADP
ftr-321	714	2	this	this	DET
ftr-321	714	3	event	event	NOUN
ftr-321	714	4	,	,	PUNCT
ftr-321	714	5	the	the	DET
ftr-321	714	6	subsidiary	subsidiary	NOUN
ftr-321	714	7	’s	’s	PART
ftr-321	714	8	income	income	NOUN
ftr-321	714	9	shall	shall	AUX
ftr-321	714	10	be	be	AUX
ftr-321	714	11	included	include	VERB
ftr-321	714	12	proportionally	proportionally	ADV
ftr-321	714	13	in	in	ADP
ftr-321	714	14	the	the	DET
ftr-321	714	15	tax	tax	NOUN
ftr-321	714	16	base	base	NOUN
ftr-321	714	17	of	of	ADP
ftr-321	714	18	the	the	DET
ftr-321	714	19	company	company	NOUN
ftr-321	714	20	that	that	PRON
ftr-321	714	21	is	be	AUX
ftr-321	714	22	a	a	DET
ftr-321	714	23	resident	resident	NOUN
ftr-321	714	24	in	in	ADP
ftr-321	714	25	a	a	DET
ftr-321	714	26	pursuant	pursuant	NOUN
ftr-321	714	27	to	to	ADP
ftr-321	714	28	article	article	NOUN
ftr-321	714	29	85	85	NUM
ftr-321	714	30	.	.	PUNCT
ftr-321	715	1	the	the	DET
ftr-321	715	2	same	same	ADJ
ftr-321	715	3	is	be	AUX
ftr-321	715	4	true	true	ADJ
ftr-321	715	5	for	for	ADP
ftr-321	715	6	the	the	DET
ftr-321	715	7	profits	profit	NOUN
ftr-321	715	8	attributable	attributable	ADJ
ftr-321	715	9	to	to	ADP
ftr-321	715	10	the	the	DET
ftr-321	715	11	third	third	ADJ
ftr-321	715	12	-	-	PUNCT
ftr-321	715	13	country	country	NOUN
ftr-321	715	14	entity	entity	NOUN
ftr-321	715	15	’s	’s	PART
ftr-321	715	16	permanent	permanent	ADJ
ftr-321	715	17	establishment	establishment	NOUN
ftr-321	715	18	in	in	ADP
ftr-321	715	19	the	the	DET
ftr-321	715	20	european	european	PROPN
ftr-321	715	21	union	union	PROPN
ftr-321	715	22	.	.	PUNCT
ftr-321	716	1	after	after	ADV
ftr-321	716	2	all	all	ADV
ftr-321	716	3	,	,	PUNCT
ftr-321	716	4	the	the	DET
ftr-321	716	5	permanent	permanent	ADJ
ftr-321	716	6	establishment	establishment	NOUN
ftr-321	716	7	is	be	AUX
ftr-321	716	8	not	not	PART
ftr-321	716	9	an	an	DET
ftr-321	716	10	independent	independent	ADJ
ftr-321	716	11	enterprise	enterprise	NOUN
ftr-321	716	12	and	and	CCONJ
ftr-321	716	13	,	,	PUNCT
ftr-321	716	14	therefore	therefore	ADV
ftr-321	716	15	,	,	PUNCT
ftr-321	716	16	can	can	AUX
ftr-321	716	17	not	not	PART
ftr-321	716	18	be	be	AUX
ftr-321	716	19	qualified	qualified	ADJ
ftr-321	716	20	pursuant	pursuant	ADJ
ftr-321	716	21	to	to	ADP
ftr-321	716	22	article	article	NOUN
ftr-321	716	23	84	84	NUM
ftr-321	716	24	.	.	PUNCT
ftr-321	717	1	the	the	DET
ftr-321	717	2	permanent	permanent	ADJ
ftr-321	717	3	establishment	establishment	NOUN
ftr-321	717	4	’s	’s	PART
ftr-321	717	5	income	income	NOUN
ftr-321	717	6	can	can	AUX
ftr-321	717	7	not	not	PART
ftr-321	717	8	be	be	AUX
ftr-321	717	9	exempt	exempt	ADJ
ftr-321	717	10	,	,	PUNCT
ftr-321	717	11	since	since	SCONJ
ftr-321	717	12	article	article	NOUN
ftr-321	717	13	11(e	11(e	NUM
ftr-321	717	14	)	)	PUNCT
ftr-321	717	15	applies	apply	VERB
ftr-321	717	16	only	only	ADV
ftr-321	717	17	to	to	ADP
ftr-321	717	18	permanent	permanent	ADJ
ftr-321	717	19	establishments	establishment	NOUN
ftr-321	717	20	in	in	ADP
ftr-321	717	21	a	a	DET
ftr-321	717	22	third	third	ADJ
ftr-321	717	23	country	country	NOUN
ftr-321	717	24	.	.	PUNCT
ftr-321	718	1	the	the	DET
ftr-321	718	2	third	third	ADJ
ftr-321	718	3	-	-	PUNCT
ftr-321	718	4	country	country	NOUN
ftr-321	718	5	entity	entity	NOUN
ftr-321	718	6	itself	itself	PRON
ftr-321	718	7	,	,	PUNCT
ftr-321	718	8	however	however	ADV
ftr-321	718	9	,	,	PUNCT
ftr-321	718	10	is	be	AUX
ftr-321	718	11	regarded	regard	VERB
ftr-321	718	12	as	as	ADP
ftr-321	718	13	the	the	DET
ftr-321	718	14	taxpayer	taxpayer	NOUN
ftr-321	718	15	in	in	ADP
ftr-321	718	16	member	member	PROPN
ftr-321	718	17	state	state	PROPN
ftr-321	718	18	b.	b.	PROPN
ftr-321	718	19	pursuant	pursuant	PROPN
ftr-321	718	20	to	to	ADP
ftr-321	718	21	article	article	NOUN
ftr-321	718	22	6(2	6(2	NUM
ftr-321	718	23	)	)	PUNCT
ftr-321	718	24	of	of	ADP
ftr-321	718	25	the	the	DET
ftr-321	718	26	proposal	proposal	NOUN
ftr-321	718	27	,	,	PUNCT
ftr-321	718	28	it	it	PRON
ftr-321	718	29	may	may	AUX
ftr-321	718	30	opt	opt	VERB
ftr-321	718	31	for	for	ADP
ftr-321	718	32	the	the	DET
ftr-321	718	33	application	application	NOUN
ftr-321	718	34	of	of	ADP
ftr-321	718	35	the	the	DET
ftr-321	718	36	rules	rule	NOUN
ftr-321	718	37	of	of	ADP
ftr-321	718	38	the	the	DET
ftr-321	718	39	directive	directive	NOUN
ftr-321	718	40	for	for	ADP
ftr-321	718	41	its	its	PRON
ftr-321	718	42	eu	eu	PROPN
ftr-321	718	43	permanent	permanent	ADJ
ftr-321	718	44	establishment	establishment	NOUN
ftr-321	718	45	.	.	PUNCT
ftr-321	719	1	in	in	ADP
ftr-321	719	2	that	that	DET
ftr-321	719	3	case	case	NOUN
ftr-321	719	4	,	,	PUNCT
ftr-321	719	5	a	a	DET
ftr-321	719	6	group	group	NOUN
ftr-321	719	7	can	can	AUX
ftr-321	719	8	not	not	PART
ftr-321	719	9	be	be	AUX
ftr-321	719	10	formed	form	VERB
ftr-321	719	11	with	with	ADP
ftr-321	719	12	the	the	DET
ftr-321	719	13	company	company	NOUN
ftr-321	719	14	resident	resident	NOUN
ftr-321	719	15	in	in	ADP
ftr-321	719	16	state	state	NOUN
ftr-321	719	17	a	a	NOUN
ftr-321	719	18	,	,	PUNCT
ftr-321	719	19	because	because	SCONJ
ftr-321	719	20	the	the	DET
ftr-321	719	21	share	share	NOUN
ftr-321	719	22	amounts	amount	VERB
ftr-321	719	23	to	to	ADP
ftr-321	719	24	only	only	ADV
ftr-321	719	25	and	and	CCONJ
ftr-321	719	26	not	not	PART
ftr-321	719	27	more	more	ADJ
ftr-321	719	28	than	than	ADP
ftr-321	719	29	50	50	NUM
ftr-321	719	30	percent	percent	NOUN
ftr-321	719	31	.	.	PUNCT
ftr-321	720	1	as	as	ADP
ftr-321	720	2	a	a	DET
ftr-321	720	3	consequence	consequence	NOUN
ftr-321	720	4	,	,	PUNCT
ftr-321	720	5	the	the	DET
ftr-321	720	6	profits	profit	NOUN
ftr-321	720	7	attributable	attributable	ADJ
ftr-321	720	8	to	to	ADP
ftr-321	720	9	the	the	DET
ftr-321	720	10	permanent	permanent	ADJ
ftr-321	720	11	establishment	establishment	NOUN
ftr-321	720	12	located	locate	VERB
ftr-321	720	13	in	in	ADP
ftr-321	720	14	state	state	PROPN
ftr-321	720	15	b	b	PROPN
ftr-321	720	16	must	must	AUX
ftr-321	720	17	be	be	AUX
ftr-321	720	18	recognized	recognize	VERB
ftr-321	720	19	both	both	CCONJ
ftr-321	720	20	at	at	ADP
ftr-321	720	21	the	the	DET
ftr-321	720	22	level	level	NOUN
ftr-321	720	23	of	of	ADP
ftr-321	720	24	the	the	DET
ftr-321	720	25	company	company	NOUN
ftr-321	720	26	resident	resident	NOUN
ftr-321	720	27	in	in	ADP
ftr-321	720	28	state	state	NOUN
ftr-321	720	29	a	a	PRON
ftr-321	720	30	and	and	CCONJ
ftr-321	720	31	also	also	ADV
ftr-321	720	32	at	at	ADP
ftr-321	720	33	the	the	DET
ftr-321	720	34	level	level	NOUN
ftr-321	720	35	of	of	ADP
ftr-321	720	36	the	the	DET
ftr-321	720	37	thirdcountry	thirdcountry	NOUN
ftr-321	720	38	entity	entity	NOUN
ftr-321	720	39	itself	itself	PRON
ftr-321	720	40	and	and	CCONJ
ftr-321	720	41	are	be	AUX
ftr-321	720	42	thus	thus	ADV
ftr-321	720	43	taxable	taxable	ADJ
ftr-321	720	44	in	in	ADP
ftr-321	720	45	state	state	PROPN
ftr-321	720	46	b	b	PROPN
ftr-321	720	47	where	where	SCONJ
ftr-321	720	48	the	the	DET
ftr-321	720	49	permanent	permanent	ADJ
ftr-321	720	50	establishment	establishment	NOUN
ftr-321	720	51	is	be	AUX
ftr-321	720	52	located	locate	VERB
ftr-321	720	53	.	.	PUNCT
ftr-321	721	1	in	in	ADP
ftr-321	721	2	this	this	DET
ftr-321	721	3	case	case	NOUN
ftr-321	721	4	,	,	PUNCT
ftr-321	721	5	the	the	DET
ftr-321	721	6	application	application	NOUN
ftr-321	721	7	of	of	ADP
ftr-321	721	8	the	the	DET
ftr-321	721	9	directive	directive	NOUN
ftr-321	721	10	leads	lead	VERB
ftr-321	721	11	to	to	ADP
ftr-321	721	12	double	double	ADJ
ftr-321	721	13	taxation	taxation	NOUN
ftr-321	721	14	in	in	ADP
ftr-321	721	15	the	the	DET
ftr-321	721	16	european	european	PROPN
ftr-321	721	17	union	union	PROPN
ftr-321	721	18	.	.	PUNCT
ftr-321	722	1	the	the	DET
ftr-321	722	2	tax	tax	NOUN
ftr-321	722	3	imposed	impose	VERB
ftr-321	722	4	in	in	ADP
ftr-321	722	5	b	b	PROPN
ftr-321	722	6	can	can	AUX
ftr-321	722	7	at	at	ADV
ftr-321	722	8	best	well	ADV
ftr-321	722	9	be	be	AUX
ftr-321	722	10	credited	credit	VERB
ftr-321	722	11	in	in	ADP
ftr-321	722	12	state	state	NOUN
ftr-321	722	13	a	a	PRON
ftr-321	722	14	if	if	SCONJ
ftr-321	722	15	the	the	DET
ftr-321	722	16	reference	reference	NOUN
ftr-321	722	17	in	in	ADP
ftr-321	722	18	article	article	NOUN
ftr-321	722	19	84(3	84(3	NUM
ftr-321	722	20	)	)	PUNCT
ftr-321	722	21	to	to	PART
ftr-321	722	22	article	article	NOUN
ftr-321	722	23	76	76	NUM
ftr-321	722	24	of	of	ADP
ftr-321	722	25	the	the	DET
ftr-321	722	26	proposal	proposal	NOUN
ftr-321	722	27	is	be	AUX
ftr-321	722	28	interpreted	interpret	VERB
ftr-321	722	29	as	as	ADP
ftr-321	722	30	to	to	PART
ftr-321	722	31	also	also	ADV
ftr-321	722	32	allow	allow	VERB
ftr-321	722	33	an	an	DET
ftr-321	722	34	indirect	indirect	ADJ
ftr-321	722	35	credit	credit	NOUN
ftr-321	722	36	.	.	PUNCT
ftr-321	723	1	c.	c.	PROPN
ftr-321	723	2	controlled	control	VERB
ftr-321	723	3	foreign	foreign	ADJ
ftr-321	723	4	companies	company	NOUN
ftr-321	723	5	and	and	CCONJ
ftr-321	723	6	transparency	transparency	NOUN
ftr-321	723	7	another	another	DET
ftr-321	723	8	question	question	NOUN
ftr-321	723	9	is	be	AUX
ftr-321	723	10	the	the	DET
ftr-321	723	11	relationship	relationship	NOUN
ftr-321	723	12	between	between	ADP
ftr-321	723	13	the	the	DET
ftr-321	723	14	rules	rule	NOUN
ftr-321	723	15	in	in	ADP
ftr-321	723	16	article	article	NOUN
ftr-321	723	17	84(f	84(f	NUM
ftr-321	723	18	)	)	PUNCT
ftr-321	723	19	on	on	ADP
ftr-321	723	20	transparent	transparent	ADJ
ftr-321	723	21	entities	entity	NOUN
ftr-321	723	22	and	and	CCONJ
ftr-321	723	23	those	those	PRON
ftr-321	723	24	in	in	ADP
ftr-321	723	25	article	article	NOUN
ftr-321	723	26	82	82	NUM
ftr-321	723	27	et	et	PROPN
ftr-321	723	28	seq	seq	PROPN
ftr-321	723	29	.	.	PUNCT
ftr-321	724	1	on	on	ADP
ftr-321	724	2	controlled	control	VERB
ftr-321	724	3	foreign	foreign	ADJ
ftr-321	724	4	companies	company	NOUN
ftr-321	724	5	.	.	PUNCT
ftr-321	725	1	this	this	DET
ftr-321	725	2	question	question	NOUN
ftr-321	725	3	seems	seem	VERB
ftr-321	725	4	unimportant	unimportant	ADJ
ftr-321	725	5	at	at	ADP
ftr-321	725	6	least	least	ADJ
ftr-321	725	7	at	at	ADP
ftr-321	725	8	first	first	ADJ
ftr-321	725	9	sight	sight	NOUN
ftr-321	725	10	since	since	SCONJ
ftr-321	725	11	both	both	DET
ftr-321	725	12	sets	set	NOUN
ftr-321	725	13	of	of	ADP
ftr-321	725	14	rules	rule	NOUN
ftr-321	725	15	pierce	pierce	PROPN
ftr-321	725	16	the	the	DET
ftr-321	725	17	corporate	corporate	ADJ
ftr-321	725	18	veil	veil	NOUN
ftr-321	725	19	in	in	ADP
ftr-321	725	20	that	that	SCONJ
ftr-321	725	21	the	the	DET
ftr-321	725	22	profits	profit	NOUN
ftr-321	725	23	of	of	ADP
ftr-321	725	24	the	the	DET
ftr-321	725	25	third	third	ADJ
ftr-321	725	26	-	-	PUNCT
ftr-321	725	27	country	country	NOUN
ftr-321	725	28	entity	entity	NOUN
ftr-321	725	29	are	be	AUX
ftr-321	725	30	proportionally	proportionally	ADV
ftr-321	725	31	attributed	attribute	VERB
ftr-321	725	32	to	to	ADP
ftr-321	725	33	the	the	DET
ftr-321	725	34	shareholder	shareholder	NOUN
ftr-321	725	35	’s	’s	PART
ftr-321	725	36	profits	profit	NOUN
ftr-321	725	37	.	.	PUNCT
ftr-321	726	1	the	the	DET
ftr-321	726	2	legal	legal	ADJ
ftr-321	726	3	consequences	consequence	NOUN
ftr-321	726	4	,	,	PUNCT
ftr-321	726	5	in	in	ADP
ftr-321	726	6	turn	turn	NOUN
ftr-321	726	7	,	,	PUNCT
ftr-321	726	8	seem	seem	VERB
ftr-321	726	9	to	to	PART
ftr-321	726	10	be	be	AUX
ftr-321	726	11	the	the	DET
ftr-321	726	12	same	same	ADJ
ftr-321	726	13	.	.	PUNCT
ftr-321	727	1	this	this	DET
ftr-321	727	2	result	result	NOUN
ftr-321	727	3	is	be	AUX
ftr-321	727	4	called	call	VERB
ftr-321	727	5	into	into	ADP
ftr-321	727	6	question	question	NOUN
ftr-321	727	7	,	,	PUNCT
ftr-321	727	8	however	however	ADV
ftr-321	727	9	,	,	PUNCT
ftr-321	727	10	if	if	SCONJ
ftr-321	727	11	one	one	PRON
ftr-321	727	12	considers	consider	VERB
ftr-321	727	13	the	the	DET
ftr-321	727	14	profits	profit	NOUN
ftr-321	727	15	subsequently	subsequently	ADV
ftr-321	727	16	transferred	transfer	VERB
ftr-321	727	17	to	to	ADP
ftr-321	727	18	the	the	DET
ftr-321	727	19	shareholder	shareholder	NOUN
ftr-321	727	20	.	.	PUNCT
ftr-321	728	1	as	as	SCONJ
ftr-321	728	2	discussed	discuss	VERB
ftr-321	728	3	,	,	PUNCT
ftr-321	728	4	such	such	ADJ
ftr-321	728	5	payments	payment	NOUN
ftr-321	728	6	are	be	AUX
ftr-321	728	7	not	not	PART
ftr-321	728	8	taxable	taxable	ADJ
ftr-321	728	9	at	at	ADP
ftr-321	728	10	the	the	DET
ftr-321	728	11	level	level	NOUN
ftr-321	728	12	of	of	ADP
ftr-321	728	13	the	the	DET
ftr-321	728	14	shareholder	shareholder	NOUN
ftr-321	728	15	if	if	SCONJ
ftr-321	728	16	the	the	DET
ftr-321	728	17	third	third	ADJ
ftr-321	728	18	-	-	PUNCT
ftr-321	728	19	country	country	NOUN
ftr-321	728	20	entity	entity	NOUN
ftr-321	728	21	is	be	AUX
ftr-321	728	22	treated	treat	VERB
ftr-321	728	23	as	as	ADP
ftr-321	728	24	transparent	transparent	ADJ
ftr-321	728	25	pursuant	pursuant	NOUN
ftr-321	728	26	to	to	ADP
ftr-321	728	27	article	article	NOUN
ftr-321	728	28	85	85	NUM
ftr-321	728	29	.	.	PUNCT
ftr-321	729	1	however	however	ADV
ftr-321	729	2	,	,	PUNCT
ftr-321	729	3	distributions	distribution	NOUN
ftr-321	729	4	are	be	AUX
ftr-321	729	5	taxable	taxable	ADJ
ftr-321	729	6	if	if	SCONJ
ftr-321	729	7	the	the	DET
ftr-321	729	8	cfc	cfc	PROPN
ftr-321	729	9	rules	rule	NOUN
ftr-321	729	10	of	of	ADP
ftr-321	729	11	article	article	NOUN
ftr-321	729	12	82	82	NUM
ftr-321	729	13	et	et	PROPN
ftr-321	729	14	seq	seq	PROPN
ftr-321	729	15	.	.	PROPN
ftr-321	729	16	are	be	AUX
ftr-321	729	17	applicable	applicable	ADJ
ftr-321	729	18	.	.	PUNCT
ftr-321	730	1	due	due	ADP
ftr-321	730	2	to	to	ADP
ftr-321	730	3	the	the	DET
ftr-321	730	4	exception	exception	NOUN
ftr-321	730	5	laid	lay	VERB
ftr-321	730	6	out	out	ADP
ftr-321	730	7	in	in	ADP
ftr-321	730	8	article	article	NOUN
ftr-321	730	9	73	73	NUM
ftr-321	730	10	,	,	PUNCT
ftr-321	730	11	the	the	DET
ftr-321	730	12	exemption	exemption	NOUN
ftr-321	730	13	of	of	ADP
ftr-321	730	14	article	article	NOUN
ftr-321	730	15	11(c	11(c	NUM
ftr-321	730	16	)	)	PUNCT
ftr-321	730	17	does	do	AUX
ftr-321	730	18	not	not	PART
ftr-321	730	19	apply	apply	VERB
ftr-321	730	20	.	.	PUNCT
ftr-321	731	1	article	article	NOUN
ftr-321	731	2	83(4	83(4	NUM
ftr-321	731	3	)	)	PUNCT
ftr-321	731	4	indirectly	indirectly	ADV
ftr-321	731	5	confirms	confirm	VERB
ftr-321	731	6	that	that	SCONJ
ftr-321	731	7	tax	tax	NOUN
ftr-321	731	8	liability	liability	NOUN
ftr-321	731	9	,	,	PUNCT
ftr-321	731	10	stipulating	stipulate	VERB
ftr-321	731	11	that	that	SCONJ
ftr-321	731	12	the	the	DET
ftr-321	731	13	amounts	amount	NOUN
ftr-321	731	14	of	of	ADP
ftr-321	731	15	income	income	NOUN
ftr-321	731	16	previously	previously	ADV
ftr-321	731	17	included	include	VERB
ftr-321	731	18	in	in	ADP
ftr-321	731	19	the	the	DET
ftr-321	731	20	tax	tax	NOUN
ftr-321	731	21	base	base	NOUN
ftr-321	731	22	shall	shall	AUX
ftr-321	731	23	be	be	AUX
ftr-321	731	24	deducted	deduct	VERB
ftr-321	731	25	from	from	ADP
ftr-321	731	26	the	the	DET
ftr-321	731	27	tax	tax	NOUN
ftr-321	731	28	base	base	NOUN
ftr-321	731	29	.	.	PUNCT
ftr-321	732	1	at	at	ADP
ftr-321	732	2	least	least	ADJ
ftr-321	732	3	the	the	DET
ftr-321	732	4	last	last	ADJ
ftr-321	732	5	mentioned	mention	VERB
ftr-321	732	6	argument	argument	NOUN
ftr-321	732	7	remains	remain	VERB
ftr-321	732	8	valid	valid	ADJ
ftr-321	732	9	against	against	ADP
ftr-321	732	10	the	the	DET
ftr-321	732	11	backdrop	backdrop	NOUN
ftr-321	732	12	of	of	ADP
ftr-321	732	13	article	article	NOUN
ftr-321	732	14	73	73	NUM
ftr-321	732	15	,	,	PUNCT
ftr-321	732	16	which	which	DET
ftr-321	732	17	2012	2012	NUM
ftr-321	732	18	]	]	X
ftr-321	732	19	eu	eu	NOUN
ftr-321	732	20	ccctb	ccctb	NOUN
ftr-321	732	21	proposal	proposal	NOUN
ftr-321	732	22	341	341	NUM
ftr-321	732	23	would	would	AUX
ftr-321	732	24	in	in	ADP
ftr-321	732	25	its	its	PRON
ftr-321	732	26	proposed	propose	VERB
ftr-321	732	27	amendment	amendment	NOUN
ftr-321	732	28	by	by	ADP
ftr-321	732	29	the	the	DET
ftr-321	732	30	danish	danish	ADJ
ftr-321	732	31	presidency	presidency	NOUN
ftr-321	732	32	,	,	PUNCT
ftr-321	732	33	keep	keep	VERB
ftr-321	732	34	the	the	DET
ftr-321	732	35	exemption	exemption	NOUN
ftr-321	732	36	of	of	ADP
ftr-321	732	37	article	article	NOUN
ftr-321	732	38	11(c	11(c	NUM
ftr-321	732	39	)	)	PUNCT
ftr-321	732	40	intact	intact	ADJ
ftr-321	732	41	.	.	PUNCT
ftr-321	733	1	in	in	ADP
ftr-321	733	2	case	case	NOUN
ftr-321	733	3	the	the	DET
ftr-321	733	4	cfc	cfc	PROPN
ftr-321	733	5	rules	rule	NOUN
ftr-321	733	6	and	and	CCONJ
ftr-321	733	7	those	those	DET
ftr-321	733	8	rules	rule	NOUN
ftr-321	733	9	concerning	concern	VERB
ftr-321	733	10	transparent	transparent	ADJ
ftr-321	733	11	entities	entity	NOUN
ftr-321	733	12	provide	provide	VERB
ftr-321	733	13	for	for	ADP
ftr-321	733	14	different	different	ADJ
ftr-321	733	15	legal	legal	ADJ
ftr-321	733	16	consequences	consequence	NOUN
ftr-321	733	17	,	,	PUNCT
ftr-321	733	18	there	there	PRON
ftr-321	733	19	is	be	VERB
ftr-321	733	20	evidence	evidence	NOUN
ftr-321	733	21	to	to	PART
ftr-321	733	22	support	support	VERB
ftr-321	733	23	the	the	DET
ftr-321	733	24	supposition	supposition	NOUN
ftr-321	733	25	that	that	SCONJ
ftr-321	733	26	the	the	DET
ftr-321	733	27	cfc	cfc	PROPN
ftr-321	733	28	rule	rule	NOUN
ftr-321	733	29	is	be	AUX
ftr-321	733	30	not	not	PART
ftr-321	733	31	relevant	relevant	ADJ
ftr-321	733	32	because	because	SCONJ
ftr-321	733	33	it	it	PRON
ftr-321	733	34	can	can	AUX
ftr-321	733	35	be	be	AUX
ftr-321	733	36	found	find	VERB
ftr-321	733	37	in	in	ADP
ftr-321	733	38	chapter	chapter	NOUN
ftr-321	733	39	xiv	xiv	PROPN
ftr-321	733	40	of	of	ADP
ftr-321	733	41	the	the	DET
ftr-321	733	42	proposal	proposal	NOUN
ftr-321	733	43	that	that	SCONJ
ftr-321	733	44	,	,	PUNCT
ftr-321	733	45	as	as	SCONJ
ftr-321	733	46	evidenced	evidence	VERB
ftr-321	733	47	by	by	ADP
ftr-321	733	48	its	its	PRON
ftr-321	733	49	title	title	NOUN
ftr-321	733	50	,	,	PUNCT
ftr-321	733	51	deals	deal	VERB
ftr-321	733	52	with	with	ADP
ftr-321	733	53	―antiabuse	―antiabuse	ADP
ftr-321	733	54	rules.‖	rules.‖	NOUN
ftr-321	733	55	if	if	SCONJ
ftr-321	733	56	a	a	DET
ftr-321	733	57	general	general	ADJ
ftr-321	733	58	rule	rule	NOUN
ftr-321	733	59	such	such	ADJ
ftr-321	733	60	as	as	ADP
ftr-321	733	61	that	that	PRON
ftr-321	733	62	on	on	ADP
ftr-321	733	63	transparent	transparent	ADJ
ftr-321	733	64	entities	entity	NOUN
ftr-321	733	65	regulates	regulate	VERB
ftr-321	733	66	the	the	DET
ftr-321	733	67	attribution	attribution	NOUN
ftr-321	733	68	of	of	ADP
ftr-321	733	69	income	income	NOUN
ftr-321	733	70	to	to	ADP
ftr-321	733	71	the	the	DET
ftr-321	733	72	eu	eu	PROPN
ftr-321	733	73	shareholder	shareholder	NOUN
ftr-321	733	74	,	,	PUNCT
ftr-321	733	75	then	then	ADV
ftr-321	733	76	there	there	PRON
ftr-321	733	77	is	be	VERB
ftr-321	733	78	no	no	DET
ftr-321	733	79	need	need	NOUN
ftr-321	733	80	to	to	PART
ftr-321	733	81	bring	bring	VERB
ftr-321	733	82	the	the	DET
ftr-321	733	83	anti	anti	ADJ
ftr-321	733	84	-	-	ADJ
ftr-321	733	85	abuse	abuse	ADJ
ftr-321	733	86	rules	rule	NOUN
ftr-321	733	87	into	into	ADP
ftr-321	733	88	play	play	NOUN
ftr-321	733	89	.	.	PUNCT
ftr-321	734	1	v.	v.	ADP
ftr-321	734	2	double	double	ADJ
ftr-321	734	3	taxation	taxation	NOUN
ftr-321	734	4	conventions	convention	NOUN
ftr-321	734	5	a.	a.	NOUN
ftr-321	734	6	priority	priority	NOUN
ftr-321	734	7	of	of	ADP
ftr-321	734	8	dtcs	dtcs	NOUN
ftr-321	734	9	with	with	ADP
ftr-321	734	10	third	third	ADJ
ftr-321	734	11	countries	country	NOUN
ftr-321	734	12	the	the	DET
ftr-321	734	13	relationship	relationship	NOUN
ftr-321	734	14	between	between	ADP
ftr-321	734	15	the	the	DET
ftr-321	734	16	directive	directive	NOUN
ftr-321	734	17	and	and	CCONJ
ftr-321	734	18	the	the	DET
ftr-321	734	19	double	double	ADJ
ftr-321	734	20	tax	tax	NOUN
ftr-321	734	21	conventions	convention	NOUN
ftr-321	734	22	(	(	PUNCT
ftr-321	734	23	dtcs	dtcs	NOUN
ftr-321	734	24	)	)	PUNCT
ftr-321	734	25	is	be	AUX
ftr-321	734	26	complex	complex	ADJ
ftr-321	734	27	.	.	PUNCT
ftr-321	735	1	67	67	NUM
ftr-321	735	2	there	there	PRON
ftr-321	735	3	is	be	VERB
ftr-321	735	4	a	a	DET
ftr-321	735	5	tight	tight	ADJ
ftr-321	735	6	network	network	NOUN
ftr-321	735	7	of	of	ADP
ftr-321	735	8	dtcs	dtcs	NOUN
ftr-321	735	9	between	between	ADP
ftr-321	735	10	the	the	DET
ftr-321	735	11	eu	eu	PROPN
ftr-321	735	12	-	-	NOUN
ftr-321	735	13	member	member	NOUN
ftr-321	735	14	states	state	NOUN
ftr-321	735	15	,	,	PUNCT
ftr-321	735	16	and	and	CCONJ
ftr-321	735	17	between	between	ADP
ftr-321	735	18	member	member	NOUN
ftr-321	735	19	states	state	NOUN
ftr-321	735	20	and	and	CCONJ
ftr-321	735	21	third	third	ADJ
ftr-321	735	22	countries	country	NOUN
ftr-321	735	23	.	.	PUNCT
ftr-321	736	1	the	the	DET
ftr-321	736	2	provisions	provision	NOUN
ftr-321	736	3	of	of	ADP
ftr-321	736	4	union	union	NOUN
ftr-321	736	5	law	law	NOUN
ftr-321	736	6	take	take	VERB
ftr-321	736	7	precedence	precedence	NOUN
ftr-321	736	8	over	over	ADP
ftr-321	736	9	dtcs	dtcs	NOUN
ftr-321	736	10	in	in	ADP
ftr-321	736	11	the	the	DET
ftr-321	736	12	relations	relation	NOUN
ftr-321	736	13	between	between	ADP
ftr-321	736	14	the	the	DET
ftr-321	736	15	member	member	NOUN
ftr-321	736	16	states	state	NOUN
ftr-321	736	17	.	.	PUNCT
ftr-321	737	1	although	although	SCONJ
ftr-321	737	2	already	already	ADV
ftr-321	737	3	emanating	emanate	VERB
ftr-321	737	4	from	from	ADP
ftr-321	737	5	primary	primary	ADJ
ftr-321	737	6	law	law	NOUN
ftr-321	737	7	,	,	PUNCT
ftr-321	737	8	68	68	NUM
ftr-321	737	9	this	this	DET
ftr-321	737	10	principle	principle	NOUN
ftr-321	737	11	is	be	AUX
ftr-321	737	12	repeated	repeat	VERB
ftr-321	737	13	in	in	ADP
ftr-321	737	14	article	article	NOUN
ftr-321	737	15	8	8	NUM
ftr-321	737	16	of	of	ADP
ftr-321	737	17	the	the	DET
ftr-321	737	18	ccctb	ccctb	NOUN
ftr-321	737	19	proposal	proposal	NOUN
ftr-321	737	20	:	:	PUNCT
ftr-321	737	21	―the	―the	DET
ftr-321	737	22	provisions	provision	NOUN
ftr-321	737	23	of	of	ADP
ftr-321	737	24	this	this	DET
ftr-321	737	25	directive	directive	NOUN
ftr-321	737	26	shall	shall	AUX
ftr-321	737	27	apply	apply	VERB
ftr-321	737	28	notwithstanding	notwithstanding	ADP
ftr-321	737	29	any	any	DET
ftr-321	737	30	provision	provision	NOUN
ftr-321	737	31	to	to	ADP
ftr-321	737	32	the	the	DET
ftr-321	737	33	contrary	contrary	NOUN
ftr-321	737	34	in	in	ADP
ftr-321	737	35	any	any	DET
ftr-321	737	36	agreement	agreement	NOUN
ftr-321	737	37	concluded	conclude	VERB
ftr-321	737	38	between	between	ADP
ftr-321	737	39	member	member	NOUN
ftr-321	737	40	states.‖	states.‖	NOUN
ftr-321	737	41	still	still	ADV
ftr-321	737	42	,	,	PUNCT
ftr-321	737	43	the	the	DET
ftr-321	737	44	dtcs	dtcs	NOUN
ftr-321	737	45	do	do	AUX
ftr-321	737	46	not	not	PART
ftr-321	737	47	entirely	entirely	ADV
ftr-321	737	48	lose	lose	VERB
ftr-321	737	49	their	their	PRON
ftr-321	737	50	meaning	meaning	NOUN
ftr-321	737	51	in	in	ADP
ftr-321	737	52	the	the	DET
ftr-321	737	53	scope	scope	NOUN
ftr-321	737	54	of	of	ADP
ftr-321	737	55	application	application	NOUN
ftr-321	737	56	of	of	ADP
ftr-321	737	57	this	this	DET
ftr-321	737	58	directive	directive	NOUN
ftr-321	737	59	.	.	PUNCT
ftr-321	738	1	treaty	treaty	NOUN
ftr-321	738	2	law	law	NOUN
ftr-321	738	3	takes	take	VERB
ftr-321	738	4	precedence	precedence	NOUN
ftr-321	738	5	only	only	ADV
ftr-321	738	6	if	if	SCONJ
ftr-321	738	7	the	the	DET
ftr-321	738	8	dtc	dtc	NOUN
ftr-321	738	9	rules	rule	NOUN
ftr-321	738	10	are	be	AUX
ftr-321	738	11	opposed	oppose	VERB
ftr-321	738	12	to	to	ADP
ftr-321	738	13	a	a	DET
ftr-321	738	14	regulation	regulation	NOUN
ftr-321	738	15	of	of	ADP
ftr-321	738	16	the	the	DET
ftr-321	738	17	directive	directive	NOUN
ftr-321	738	18	.	.	PUNCT
ftr-321	739	1	within	within	ADP
ftr-321	739	2	the	the	DET
ftr-321	739	3	european	european	PROPN
ftr-321	739	4	union	union	PROPN
ftr-321	739	5	,	,	PUNCT
ftr-321	739	6	certainly	certainly	ADV
ftr-321	739	7	this	this	PRON
ftr-321	739	8	is	be	AUX
ftr-321	739	9	not	not	PART
ftr-321	739	10	always	always	ADV
ftr-321	739	11	the	the	DET
ftr-321	739	12	case	case	NOUN
ftr-321	739	13	.	.	PUNCT
ftr-321	740	1	for	for	ADP
ftr-321	740	2	example	example	NOUN
ftr-321	740	3	,	,	PUNCT
ftr-321	740	4	article	article	NOUN
ftr-321	740	5	76	76	NUM
ftr-321	740	6	of	of	ADP
ftr-321	740	7	the	the	DET
ftr-321	740	8	proposal	proposal	NOUN
ftr-321	740	9	regulates	regulate	VERB
ftr-321	740	10	the	the	DET
ftr-321	740	11	credit	credit	NOUN
ftr-321	740	12	of	of	ADP
ftr-321	740	13	those	those	DET
ftr-321	740	14	taxes	taxis	NOUN
ftr-321	740	15	that	that	PRON
ftr-321	740	16	were	be	AUX
ftr-321	740	17	already	already	ADV
ftr-321	740	18	paid	pay	VERB
ftr-321	740	19	in	in	ADP
ftr-321	740	20	another	another	DET
ftr-321	740	21	member	member	NOUN
ftr-321	740	22	state	state	NOUN
ftr-321	740	23	or	or	CCONJ
ftr-321	740	24	even	even	ADV
ftr-321	740	25	in	in	ADP
ftr-321	740	26	a	a	DET
ftr-321	740	27	third	third	ADJ
ftr-321	740	28	country	country	NOUN
ftr-321	740	29	.	.	PUNCT
ftr-321	741	1	accordingly	accordingly	ADV
ftr-321	741	2	,	,	PUNCT
ftr-321	741	3	subject	subject	ADJ
ftr-321	741	4	to	to	ADP
ftr-321	741	5	article	article	NOUN
ftr-321	741	6	76	76	NUM
ftr-321	741	7	,	,	PUNCT
ftr-321	741	8	withholding	withholding	NOUN
ftr-321	741	9	taxes	taxis	NOUN
ftr-321	741	10	imposed	impose	VERB
ftr-321	741	11	on	on	ADP
ftr-321	741	12	interest	interest	NOUN
ftr-321	741	13	,	,	PUNCT
ftr-321	741	14	royalties	royalty	NOUN
ftr-321	741	15	,	,	PUNCT
ftr-321	741	16	and	and	CCONJ
ftr-321	741	17	any	any	DET
ftr-321	741	18	other	other	ADJ
ftr-321	741	19	income	income	NOUN
ftr-321	741	20	taxed	tax	VERB
ftr-321	741	21	at	at	ADP
ftr-321	741	22	source	source	NOUN
ftr-321	741	23	in	in	ADP
ftr-321	741	24	a	a	DET
ftr-321	741	25	member	member	NOUN
ftr-321	741	26	state	state	NOUN
ftr-321	741	27	or	or	CCONJ
ftr-321	741	28	in	in	ADP
ftr-321	741	29	a	a	DET
ftr-321	741	30	third	third	ADJ
ftr-321	741	31	country	country	NOUN
ftr-321	741	32	may	may	AUX
ftr-321	741	33	be	be	AUX
ftr-321	741	34	credited	credit	VERB
ftr-321	741	35	in	in	ADP
ftr-321	741	36	the	the	DET
ftr-321	741	37	taxpayer	taxpayer	NOUN
ftr-321	741	38	’s	’s	PART
ftr-321	741	39	state	state	NOUN
ftr-321	741	40	of	of	ADP
ftr-321	741	41	residence	residence	NOUN
ftr-321	741	42	.	.	PUNCT
ftr-321	742	1	that	that	DET
ftr-321	742	2	credit	credit	NOUN
ftr-321	742	3	is	be	AUX
ftr-321	742	4	not	not	PART
ftr-321	742	5	available	available	ADJ
ftr-321	742	6	if	if	SCONJ
ftr-321	742	7	a	a	DET
ftr-321	742	8	dtc	dtc	NOUN
ftr-321	742	9	exists	exist	VERB
ftr-321	742	10	between	between	ADP
ftr-321	742	11	the	the	DET
ftr-321	742	12	state	state	NOUN
ftr-321	742	13	of	of	ADP
ftr-321	742	14	residence	residence	NOUN
ftr-321	742	15	and	and	CCONJ
ftr-321	742	16	the	the	DET
ftr-321	742	17	other	other	ADJ
ftr-321	742	18	member	member	NOUN
ftr-321	742	19	state	state	NOUN
ftr-321	742	20	that	that	PRON
ftr-321	742	21	prevents	prevent	VERB
ftr-321	742	22	the	the	DET
ftr-321	742	23	other	other	ADJ
ftr-321	742	24	member	member	NOUN
ftr-321	742	25	state	state	NOUN
ftr-321	742	26	67	67	NUM
ftr-321	742	27	.	.	PUNCT
ftr-321	742	28	ccctb	ccctb	NOUN
ftr-321	742	29	working	working	NOUN
ftr-321	742	30	group	group	NOUN
ftr-321	742	31	,	,	PUNCT
ftr-321	742	32	international	international	ADJ
ftr-321	742	33	aspects	aspect	NOUN
ftr-321	742	34	in	in	ADP
ftr-321	742	35	the	the	DET
ftr-321	742	36	ccctb	ccctb	NOUN
ftr-321	742	37	,	,	PUNCT
ftr-321	742	38	§	§	PROPN
ftr-321	742	39	§	§	PROPN
ftr-321	742	40	17	17	NUM
ftr-321	742	41	et	et	PROPN
ftr-321	742	42	seq	seq	PROPN
ftr-321	742	43	.	.	PROPN
ftr-321	742	44	,	,	PUNCT
ftr-321	742	45	ccctb	ccctb	NOUN
ftr-321	742	46	/	/	SYM
ftr-321	742	47	wp/019/	wp/019/	PROPN
ftr-321	742	48	,	,	PUNCT
ftr-321	742	49	18	18	NUM
ftr-321	742	50	november	november	PROPN
ftr-321	742	51	2005	2005	NUM
ftr-321	742	52	;	;	PUNCT
ftr-321	742	53	analysis	analysis	NOUN
ftr-321	742	54	and	and	CCONJ
ftr-321	742	55	comment	comment	NOUN
ftr-321	742	56	,	,	PUNCT
ftr-321	742	57	supra	supra	ADJ
ftr-321	742	58	note	note	NOUN
ftr-321	742	59	20	20	NUM
ftr-321	742	60	,	,	PUNCT
ftr-321	742	61	at	at	ADP
ftr-321	742	62	518	518	NUM
ftr-321	742	63	;	;	PUNCT
ftr-321	742	64	highlights	highlight	NOUN
ftr-321	742	65	&	&	CCONJ
ftr-321	742	66	insights	insight	NOUN
ftr-321	742	67	,	,	PUNCT
ftr-321	742	68	supra	supra	PROPN
ftr-321	742	69	note	note	PROPN
ftr-321	742	70	66	66	NUM
ftr-321	742	71	,	,	PUNCT
ftr-321	742	72	at	at	ADP
ftr-321	742	73	60	60	NUM
ftr-321	742	74	.	.	PUNCT
ftr-321	743	1	68	68	NUM
ftr-321	743	2	.	.	PUNCT
ftr-321	744	1	see	see	VERB
ftr-321	744	2	georg	georg	NOUN
ftr-321	744	3	kofler	kofler	NOUN
ftr-321	744	4	,	,	PUNCT
ftr-321	744	5	doppelbesteuerungsabkommen	doppelbesteuerungsabkommen	PROPN
ftr-321	744	6	und	und	VERB
ftr-321	744	7	europäisches	europäische	NOUN
ftr-321	744	8	gemeinschaftsrecht	gemeinschaftsrecht	VERB
ftr-321	744	9	265–1196	265–1196	NUM
ftr-321	744	10	(	(	PUNCT
ftr-321	744	11	2007	2007	NUM
ftr-321	744	12	)	)	PUNCT
ftr-321	745	1	[	[	X
ftr-321	745	2	hereinafter	hereinafter	NOUN
ftr-321	745	3	doppelbesteuerungsabkommen	doppelbesteuerungsabkomman	NOUN
ftr-321	745	4	]	]	X
ftr-321	745	5	;	;	PUNCT
ftr-321	745	6	j.	j.	PROPN
ftr-321	745	7	schuch	schuch	PROPN
ftr-321	745	8	&	&	CCONJ
ftr-321	745	9	a.	a.	PROPN
ftr-321	745	10	stieglitz	stieglitz	PROPN
ftr-321	745	11	,	,	PUNCT
ftr-321	745	12	dbaund	dbaund	NOUN
ftr-321	745	13	eudiskriminierungsverbote	eudiskriminierungsverbote	ADJ
ftr-321	745	14	und	und	NOUN
ftr-321	745	15	verfahrensrecht	verfahrensrecht	NOUN
ftr-321	745	16	,	,	PUNCT
ftr-321	745	17	in	in	ADP
ftr-321	745	18	die	die	VERB
ftr-321	745	19	diskriminierungsverbote	diskriminierungsverbote	PROPN
ftr-321	746	1	i	i	PRON
ftr-321	746	2	m	m	VERB
ftr-321	746	3	recht	recht	ADJ
ftr-321	746	4	der	der	ADJ
ftr-321	746	5	doppelbesteuerungsabkommen	doppelbesteuerungsabkommen	PROPN
ftr-321	746	6	407	407	NUM
ftr-321	746	7	,	,	PUNCT
ftr-321	746	8	417–33	417–33	PROPN
ftr-321	746	9	(	(	PUNCT
ftr-321	746	10	michael	michael	PROPN
ftr-321	746	11	lang	lang	PROPN
ftr-321	746	12	et	et	PROPN
ftr-321	746	13	al	al	PROPN
ftr-321	746	14	.	.	PUNCT
ftr-321	747	1	eds	eds	PROPN
ftr-321	747	2	.	.	PROPN
ftr-321	747	3	,	,	PUNCT
ftr-321	747	4	2006	2006	NUM
ftr-321	747	5	)	)	PUNCT
ftr-321	747	6	;	;	PUNCT
ftr-321	747	7	marco	marco	PROPN
ftr-321	747	8	laudacher	laudacher	PROPN
ftr-321	747	9	,	,	PUNCT
ftr-321	747	10	rechtsfindung	rechtsfindung	VERB
ftr-321	747	11	nationaler	nationaler	ADJ
ftr-321	747	12	richter	richter	PROPN
ftr-321	748	1	i	i	PRON
ftr-321	748	2	m	m	VERB
ftr-321	748	3	fall	fall	VERB
ftr-321	748	4	der	der	ADJ
ftr-321	748	5	unionsrechtskonformen	unionsrechtskonformen	PROPN
ftr-321	748	6	auslegung	auslegung	PROPN
ftr-321	748	7	und	und	PROPN
ftr-321	748	8	des	des	PROPN
ftr-321	748	9	anwendungsvorrangs	anwendungsvorrang	NOUN
ftr-321	748	10	,	,	PUNCT
ftr-321	748	11	ufsjournal	ufsjournal	NOUN
ftr-321	748	12	164	164	NUM
ftr-321	748	13	(	(	PUNCT
ftr-321	748	14	2012	2012	NUM
ftr-321	748	15	)	)	PUNCT
ftr-321	748	16	;	;	PUNCT
ftr-321	748	17	see	see	VERB
ftr-321	748	18	also	also	ADV
ftr-321	748	19	t.	t.	PROPN
ftr-321	748	20	schindler	schindler	PROPN
ftr-321	748	21	,	,	PUNCT
ftr-321	748	22	vorrang	vorrang	PROPN
ftr-321	748	23	für	für	PROPN
ftr-321	748	24	menschenrechte	menschenrechte	PROPN
ftr-321	748	25	oder	oder	PROPN
ftr-321	748	26	marktfreiheiten	marktfreiheiten	PROPN
ftr-321	748	27	?	?	PUNCT
ftr-321	748	28	,	,	PUNCT
ftr-321	748	29	27	27	NUM
ftr-321	748	30	rdw	rdw	ADJ
ftr-321	748	31	807	807	NUM
ftr-321	748	32	(	(	PUNCT
ftr-321	748	33	2009	2009	NUM
ftr-321	748	34	)	)	PUNCT
ftr-321	748	35	.	.	PUNCT
ftr-321	749	1	342	342	NUM
ftr-321	749	2	florida	florida	PROPN
ftr-321	749	3	tax	tax	NOUN
ftr-321	749	4	review	review	NOUN
ftr-321	749	5	[	[	X
ftr-321	749	6	vol	vol	NOUN
ftr-321	749	7	.	.	PUNCT
ftr-321	749	8	13:6	13:6	NUM
ftr-321	749	9	from	from	ADP
ftr-321	749	10	imposing	impose	VERB
ftr-321	749	11	withholding	withholding	NOUN
ftr-321	749	12	tax	tax	NOUN
ftr-321	749	13	.	.	PUNCT
ftr-321	750	1	accordingly	accordingly	ADV
ftr-321	750	2	,	,	PUNCT
ftr-321	750	3	the	the	DET
ftr-321	750	4	dtc	dtc	NOUN
ftr-321	750	5	continues	continue	VERB
ftr-321	750	6	to	to	PART
ftr-321	750	7	be	be	AUX
ftr-321	750	8	applicable	applicable	ADJ
ftr-321	750	9	after	after	ADV
ftr-321	750	10	all	all	ADV
ftr-321	750	11	.	.	PUNCT
ftr-321	751	1	the	the	DET
ftr-321	751	2	ccctb	ccctb	NOUN
ftr-321	751	3	proposal	proposal	NOUN
ftr-321	751	4	does	do	AUX
ftr-321	751	5	not	not	PART
ftr-321	751	6	contain	contain	VERB
ftr-321	751	7	general	general	ADJ
ftr-321	751	8	rules	rule	NOUN
ftr-321	751	9	with	with	ADP
ftr-321	751	10	respect	respect	NOUN
ftr-321	751	11	to	to	ADP
ftr-321	751	12	third	third	ADJ
ftr-321	751	13	countries	country	NOUN
ftr-321	751	14	.	.	PUNCT
ftr-321	752	1	article	article	NOUN
ftr-321	752	2	351	351	NUM
ftr-321	752	3	tfeu	tfeu	NOUN
ftr-321	752	4	stipulates	stipulate	VERB
ftr-321	752	5	that	that	SCONJ
ftr-321	752	6	the	the	DET
ftr-321	752	7	rights	right	NOUN
ftr-321	752	8	and	and	CCONJ
ftr-321	752	9	obligations	obligation	NOUN
ftr-321	752	10	from	from	ADP
ftr-321	752	11	agreements	agreement	NOUN
ftr-321	752	12	concluded	conclude	VERB
ftr-321	752	13	before	before	ADP
ftr-321	752	14	1	1	NUM
ftr-321	752	15	january	january	PROPN
ftr-321	752	16	1958	1958	NUM
ftr-321	752	17	or	or	CCONJ
ftr-321	752	18	,	,	PUNCT
ftr-321	752	19	for	for	ADP
ftr-321	752	20	acceding	accede	VERB
ftr-321	752	21	states	state	NOUN
ftr-321	752	22	,	,	PUNCT
ftr-321	752	23	before	before	ADP
ftr-321	752	24	the	the	DET
ftr-321	752	25	date	date	NOUN
ftr-321	752	26	of	of	ADP
ftr-321	752	27	their	their	PRON
ftr-321	752	28	accession	accession	NOUN
ftr-321	752	29	between	between	ADP
ftr-321	752	30	member	member	NOUN
ftr-321	752	31	states	state	NOUN
ftr-321	752	32	and	and	CCONJ
ftr-321	752	33	third	third	ADJ
ftr-321	752	34	countries	country	NOUN
ftr-321	752	35	,	,	PUNCT
ftr-321	752	36	shall	shall	AUX
ftr-321	752	37	not	not	PART
ftr-321	752	38	be	be	AUX
ftr-321	752	39	affected	affect	VERB
ftr-321	752	40	by	by	ADP
ftr-321	752	41	this	this	DET
ftr-321	752	42	treaty	treaty	NOUN
ftr-321	752	43	.	.	PUNCT
ftr-321	753	1	to	to	ADP
ftr-321	753	2	the	the	DET
ftr-321	753	3	extent	extent	NOUN
ftr-321	753	4	that	that	SCONJ
ftr-321	753	5	such	such	ADJ
ftr-321	753	6	agreements	agreement	NOUN
ftr-321	753	7	are	be	AUX
ftr-321	753	8	not	not	PART
ftr-321	753	9	compatible	compatible	ADJ
ftr-321	753	10	with	with	ADP
ftr-321	753	11	the	the	DET
ftr-321	753	12	treaty	treaty	NOUN
ftr-321	753	13	,	,	PUNCT
ftr-321	753	14	the	the	DET
ftr-321	753	15	member	member	NOUN
ftr-321	753	16	states	state	NOUN
ftr-321	753	17	shall	shall	AUX
ftr-321	753	18	take	take	VERB
ftr-321	753	19	all	all	DET
ftr-321	753	20	appropriate	appropriate	ADJ
ftr-321	753	21	steps	step	NOUN
ftr-321	753	22	to	to	PART
ftr-321	753	23	eliminate	eliminate	VERB
ftr-321	753	24	the	the	DET
ftr-321	753	25	incompatibilities	incompatibility	NOUN
ftr-321	753	26	.	.	PUNCT
ftr-321	754	1	this	this	PRON
ftr-321	754	2	can	can	AUX
ftr-321	754	3	even	even	ADV
ftr-321	754	4	necessitate	necessitate	VERB
ftr-321	754	5	the	the	DET
ftr-321	754	6	termination	termination	NOUN
ftr-321	754	7	of	of	ADP
ftr-321	754	8	the	the	DET
ftr-321	754	9	international	international	ADJ
ftr-321	754	10	treaty	treaty	NOUN
ftr-321	754	11	.	.	PUNCT
ftr-321	755	1	69	69	NUM
ftr-321	755	2	based	base	VERB
ftr-321	755	3	on	on	ADP
ftr-321	755	4	a	a	DET
ftr-321	755	5	contrario	contrario	ADJ
ftr-321	755	6	reasoning	reasoning	NOUN
ftr-321	755	7	,	,	PUNCT
ftr-321	755	8	however	however	ADV
ftr-321	755	9	,	,	PUNCT
ftr-321	755	10	later	later	ADJ
ftr-321	755	11	treaties	treaty	NOUN
ftr-321	755	12	that	that	PRON
ftr-321	755	13	are	be	AUX
ftr-321	755	14	incompatible	incompatible	ADJ
ftr-321	755	15	with	with	ADP
ftr-321	755	16	union	union	NOUN
ftr-321	755	17	law	law	NOUN
ftr-321	755	18	must	must	AUX
ftr-321	755	19	even	even	ADV
ftr-321	755	20	be	be	AUX
ftr-321	755	21	disregarded	disregard	VERB
ftr-321	755	22	,	,	PUNCT
ftr-321	755	23	and	and	CCONJ
ftr-321	755	24	union	union	NOUN
ftr-321	755	25	law	law	NOUN
ftr-321	755	26	will	will	AUX
ftr-321	755	27	therefore	therefore	ADV
ftr-321	755	28	have	have	VERB
ftr-321	755	29	precedence	precedence	NOUN
ftr-321	755	30	in	in	ADP
ftr-321	755	31	any	any	DET
ftr-321	755	32	event	event	NOUN
ftr-321	755	33	.	.	PUNCT
ftr-321	756	1	70	70	NUM
ftr-321	756	2	according	accord	VERB
ftr-321	756	3	to	to	ADP
ftr-321	756	4	the	the	PRON
ftr-321	756	5	—	—	PUNCT
ftr-321	756	6	albeit	albeit	SCONJ
ftr-321	756	7	controversial	controversial	ADJ
ftr-321	756	8	—	—	PUNCT
ftr-321	756	9	opinion	opinion	NOUN
ftr-321	756	10	of	of	ADP
ftr-321	756	11	advocate	advocate	PROPN
ftr-321	756	12	general	general	PROPN
ftr-321	756	13	kokott	kokott	PROPN
ftr-321	756	14	,	,	PUNCT
ftr-321	756	15	71	71	NUM
ftr-321	756	16	an	an	DET
ftr-321	756	17	analogous	analogous	ADJ
ftr-321	756	18	application	application	NOUN
ftr-321	756	19	of	of	ADP
ftr-321	756	20	article	article	NOUN
ftr-321	756	21	351(1	351(1	NUM
ftr-321	756	22	)	)	PUNCT
ftr-321	756	23	tfeu	tfeu	NOUN
ftr-321	756	24	72	72	NUM
ftr-321	756	25	is	be	AUX
ftr-321	756	26	conceivable	conceivable	ADJ
ftr-321	756	27	“	"	PUNCT
ftr-321	756	28	where	where	SCONJ
ftr-321	756	29	an	an	DET
ftr-321	756	30	international	international	ADJ
ftr-321	756	31	obligation	obligation	NOUN
ftr-321	756	32	on	on	ADP
ftr-321	756	33	the	the	DET
ftr-321	756	34	part	part	NOUN
ftr-321	756	35	of	of	ADP
ftr-321	756	36	a	a	DET
ftr-321	756	37	member	member	NOUN
ftr-321	756	38	state	state	NOUN
ftr-321	756	39	conflicts	conflict	NOUN
ftr-321	756	40	with	with	ADP
ftr-321	756	41	a	a	DET
ftr-321	756	42	subsequently	subsequently	ADV
ftr-321	756	43	agreed	agree	VERB
ftr-321	756	44	measure	measure	NOUN
ftr-321	756	45	of	of	ADP
ftr-321	756	46	secondary	secondary	ADJ
ftr-321	756	47	law.‖	law.‖	NOUN
ftr-321	756	48	73	73	NUM
ftr-321	756	49	this	this	PRON
ftr-321	756	50	can	can	AUX
ftr-321	756	51	mean	mean	VERB
ftr-321	756	52	that	that	SCONJ
ftr-321	756	53	the	the	DET
ftr-321	756	54	currently	currently	ADV
ftr-321	756	55	applicable	applicable	ADJ
ftr-321	756	56	dtcs	dtcs	NOUN
ftr-321	756	57	with	with	ADP
ftr-321	756	58	third	third	ADJ
ftr-321	756	59	countries	country	NOUN
ftr-321	756	60	are	be	AUX
ftr-321	756	61	still	still	ADV
ftr-321	756	62	applicable	applicable	ADJ
ftr-321	756	63	and	and	CCONJ
ftr-321	756	64	will	will	AUX
ftr-321	756	65	take	take	VERB
ftr-321	756	66	precedence	precedence	NOUN
ftr-321	756	67	over	over	ADP
ftr-321	756	68	the	the	DET
ftr-321	756	69	directive	directive	NOUN
ftr-321	756	70	until	until	ADP
ftr-321	756	71	the	the	DET
ftr-321	756	72	change	change	NOUN
ftr-321	756	73	or	or	CCONJ
ftr-321	756	74	termination	termination	NOUN
ftr-321	756	75	of	of	ADP
ftr-321	756	76	the	the	DET
ftr-321	756	77	dtc	dtc	NOUN
ftr-321	756	78	.	.	PUNCT
ftr-321	757	1	however	however	ADV
ftr-321	757	2	,	,	PUNCT
ftr-321	757	3	article	article	NOUN
ftr-321	757	4	351	351	NUM
ftr-321	757	5	tfeu	tfeu	NOUN
ftr-321	757	6	regulates	regulate	VERB
ftr-321	757	7	only	only	ADV
ftr-321	757	8	conflicts	conflict	NOUN
ftr-321	757	9	between	between	ADP
ftr-321	757	10	dtcs	dtcs	NOUN
ftr-321	757	11	and	and	CCONJ
ftr-321	757	12	the	the	DET
ftr-321	757	13	directive	directive	NOUN
ftr-321	757	14	.	.	PUNCT
ftr-321	758	1	such	such	DET
ftr-321	758	2	a	a	DET
ftr-321	758	3	conflict	conflict	NOUN
ftr-321	758	4	does	do	AUX
ftr-321	758	5	not	not	PART
ftr-321	758	6	exist	exist	VERB
ftr-321	758	7	if	if	SCONJ
ftr-321	758	8	a	a	DET
ftr-321	758	9	dtc	dtc	NOUN
ftr-321	758	10	allows	allow	VERB
ftr-321	758	11	dividends	dividend	NOUN
ftr-321	758	12	to	to	ADP
ftr-321	758	13	69	69	NUM
ftr-321	758	14	.	.	PUNCT
ftr-321	759	1	doppelbesteuerungsabkommen	doppelbesteuerungsabkommen	PROPN
ftr-321	759	2	,	,	PUNCT
ftr-321	759	3	supra	supra	PROPN
ftr-321	759	4	note	note	PROPN
ftr-321	759	5	68	68	NUM
ftr-321	759	6	,	,	PUNCT
ftr-321	759	7	at	at	ADP
ftr-321	759	8	432–1196	432–1196	NUM
ftr-321	759	9	.	.	PUNCT
ftr-321	760	1	70	70	NUM
ftr-321	760	2	.	.	PUNCT
ftr-321	761	1	see	see	VERB
ftr-321	761	2	supra	supra	PROPN
ftr-321	761	3	part	part	PROPN
ftr-321	761	4	ii.a	ii.a	PROPN
ftr-321	761	5	.	.	PROPN
ftr-321	762	1	71	71	NUM
ftr-321	762	2	.	.	PUNCT
ftr-321	763	1	the	the	DET
ftr-321	763	2	opinion	opinion	NOUN
ftr-321	763	3	which	which	PRON
ftr-321	763	4	rejects	reject	VERB
ftr-321	763	5	an	an	DET
ftr-321	763	6	analogous	analogous	ADJ
ftr-321	763	7	application	application	NOUN
ftr-321	763	8	relies	rely	VERB
ftr-321	763	9	upon	upon	SCONJ
ftr-321	763	10	the	the	DET
ftr-321	763	11	member	member	NOUN
ftr-321	763	12	states	state	NOUN
ftr-321	763	13	’	'	PUNCT
ftr-321	763	14	obligation	obligation	NOUN
ftr-321	763	15	not	not	PART
ftr-321	763	16	to	to	PART
ftr-321	763	17	impair	impair	VERB
ftr-321	763	18	the	the	DET
ftr-321	763	19	community	community	NOUN
ftr-321	763	20	’s	’s	PART
ftr-321	763	21	later	later	ADJ
ftr-321	763	22	exercise	exercise	NOUN
ftr-321	763	23	of	of	ADP
ftr-321	763	24	competence	competence	NOUN
ftr-321	763	25	.	.	PUNCT
ftr-321	764	1	see	see	VERB
ftr-321	764	2	pietro	pietro	PROPN
ftr-321	764	3	manzini	manzini	PROPN
ftr-321	764	4	,	,	PUNCT
ftr-321	764	5	the	the	DET
ftr-321	764	6	priority	priority	NOUN
ftr-321	764	7	of	of	ADP
ftr-321	764	8	pre	pre	ADJ
ftr-321	764	9	-	-	ADJ
ftr-321	764	10	existing	existing	ADJ
ftr-321	764	11	treaties	treaty	NOUN
ftr-321	764	12	of	of	ADP
ftr-321	764	13	ec	ec	PROPN
ftr-321	764	14	member	member	NOUN
ftr-321	764	15	states	state	NOUN
ftr-321	764	16	within	within	ADP
ftr-321	764	17	the	the	DET
ftr-321	764	18	framework	framework	NOUN
ftr-321	764	19	of	of	ADP
ftr-321	764	20	international	international	ADJ
ftr-321	764	21	law	law	NOUN
ftr-321	764	22	,	,	PUNCT
ftr-321	764	23	12	12	NUM
ftr-321	764	24	ejil	ejil	NOUN
ftr-321	764	25	.	.	PUNCT
ftr-321	765	1	781	781	NUM
ftr-321	765	2	,	,	PUNCT
ftr-321	765	3	785–92	785–92	NUM
ftr-321	765	4	(	(	PUNCT
ftr-321	765	5	2001	2001	NUM
ftr-321	765	6	)	)	PUNCT
ftr-321	765	7	.	.	PUNCT
ftr-321	766	1	72	72	NUM
ftr-321	766	2	.	.	PUNCT
ftr-321	766	3	tfeu	tfeu	PROPN
ftr-321	766	4	,	,	PUNCT
ftr-321	766	5	supra	supra	PROPN
ftr-321	766	6	note	note	PROPN
ftr-321	766	7	43	43	NUM
ftr-321	766	8	;	;	PUNCT
ftr-321	766	9	see	see	VERB
ftr-321	766	10	also	also	ADV
ftr-321	766	11	consolidated	consolidated	ADJ
ftr-321	766	12	version	version	NOUN
ftr-321	766	13	of	of	ADP
ftr-321	766	14	the	the	DET
ftr-321	766	15	treaty	treaty	NOUN
ftr-321	766	16	establishing	establish	VERB
ftr-321	766	17	the	the	DET
ftr-321	766	18	european	european	PROPN
ftr-321	766	19	community	community	NOUN
ftr-321	766	20	,	,	PUNCT
ftr-321	766	21	art	art	NOUN
ftr-321	766	22	.	.	PUNCT
ftr-321	767	1	307	307	NUM
ftr-321	767	2	,	,	PUNCT
ftr-321	767	3	2006	2006	NUM
ftr-321	767	4	o.j	o.j	PROPN
ftr-321	767	5	.	.	PROPN
ftr-321	767	6	(	(	PUNCT
ftr-321	767	7	c321	c321	NUM
ftr-321	767	8	)	)	PUNCT
ftr-321	767	9	e/37	e/37	NOUN
ftr-321	767	10	[	[	PUNCT
ftr-321	767	11	hereinafter	hereinafter	NOUN
ftr-321	767	12	ec	ec	PROPN
ftr-321	767	13	treaty	treaty	PROPN
ftr-321	767	14	]	]	PUNCT
ftr-321	767	15	.	.	PUNCT
ftr-321	768	1	73	73	NUM
ftr-321	768	2	.	.	PUNCT
ftr-321	768	3	case	case	NOUN
ftr-321	768	4	c-188/07	c-188/07	VERB
ftr-321	768	5	,	,	PUNCT
ftr-321	768	6	commune	commune	NOUN
ftr-321	768	7	de	de	X
ftr-321	768	8	mesquer	mesquer	PROPN
ftr-321	768	9	v.	v.	ADP
ftr-321	768	10	total	total	PROPN
ftr-321	768	11	france	france	PROPN
ftr-321	768	12	sa	sa	PROPN
ftr-321	768	13	and	and	CCONJ
ftr-321	768	14	total	total	VERB
ftr-321	768	15	int’l	int’l	NUM
ftr-321	768	16	ltd	ltd	PROPN
ftr-321	768	17	.	.	PROPN
ftr-321	768	18	,	,	PUNCT
ftr-321	768	19	2008	2008	NUM
ftr-321	768	20	e.c.r	e.c.r	X
ftr-321	768	21	.	.	PUNCT
ftr-321	769	1	i-4501	i-4501	PROPN
ftr-321	769	2	(	(	PUNCT
ftr-321	769	3	op	op	NOUN
ftr-321	769	4	.	.	PUNCT
ftr-321	770	1	of	of	ADP
ftr-321	770	2	advocate	advocate	VERB
ftr-321	770	3	gen	gen	PROPN
ftr-321	770	4	kokott	kokott	PROPN
ftr-321	770	5	)	)	PUNCT
ftr-321	770	6	.	.	PUNCT
ftr-321	771	1	the	the	DET
ftr-321	771	2	analogous	analogous	ADJ
ftr-321	771	3	application	application	NOUN
ftr-321	771	4	of	of	ADP
ftr-321	771	5	ec	ec	PROPN
ftr-321	771	6	treaty	treaty	NOUN
ftr-321	771	7	article	article	NOUN
ftr-321	771	8	307	307	NUM
ftr-321	771	9	—	—	PUNCT
ftr-321	771	10	which	which	PRON
ftr-321	771	11	corresponds	correspond	VERB
ftr-321	771	12	to	to	ADP
ftr-321	771	13	article	article	NOUN
ftr-321	771	14	351	351	NUM
ftr-321	771	15	tfeu	tfeu	NOUN
ftr-321	771	16	—	—	PUNCT
ftr-321	771	17	to	to	ADP
ftr-321	771	18	agreements	agreement	NOUN
ftr-321	771	19	concluded	conclude	VERB
ftr-321	771	20	before	before	ADP
ftr-321	771	21	1	1	NUM
ftr-321	771	22	january	january	PROPN
ftr-321	771	23	1958	1958	NUM
ftr-321	771	24	,	,	PUNCT
ftr-321	771	25	or	or	CCONJ
ftr-321	771	26	after	after	ADP
ftr-321	771	27	the	the	DET
ftr-321	771	28	accession	accession	NOUN
ftr-321	771	29	of	of	ADP
ftr-321	771	30	a	a	DET
ftr-321	771	31	member	member	NOUN
ftr-321	771	32	state	state	NOUN
ftr-321	771	33	in	in	ADP
ftr-321	771	34	an	an	DET
ftr-321	771	35	area	area	NOUN
ftr-321	771	36	of	of	ADP
ftr-321	771	37	competence	competence	NOUN
ftr-321	771	38	for	for	ADP
ftr-321	771	39	which	which	PRON
ftr-321	771	40	the	the	DET
ftr-321	771	41	community	community	NOUN
ftr-321	771	42	did	do	AUX
ftr-321	771	43	not	not	PART
ftr-321	771	44	yet	yet	ADV
ftr-321	771	45	have	have	VERB
ftr-321	771	46	competence	competence	NOUN
ftr-321	771	47	on	on	ADP
ftr-321	771	48	the	the	DET
ftr-321	771	49	execution	execution	NOUN
ftr-321	771	50	date	date	NOUN
ftr-321	771	51	is	be	AUX
ftr-321	771	52	predominantly	predominantly	ADV
ftr-321	771	53	affirmed	affirm	VERB
ftr-321	771	54	by	by	ADP
ftr-321	771	55	legal	legal	ADJ
ftr-321	771	56	scholars	scholar	NOUN
ftr-321	771	57	.	.	PUNCT
ftr-321	772	1	see	see	VERB
ftr-321	772	2	lorenzmeier	lorenzmeier	PROPN
ftr-321	772	3	,	,	PUNCT
ftr-321	772	4	verhӓltnis	verhӓltnis	NOUN
ftr-321	772	5	zu	zu	NOUN
ftr-321	772	6	früheren	früheren	PROPN
ftr-321	772	7	vertrӓgen	vertrӓgen	PROPN
ftr-321	772	8	der	der	NOUN
ftr-321	772	9	mitgliedstaaten	mitgliedstaaten	PROPN
ftr-321	772	10	(	(	PUNCT
ftr-321	772	11	nizzafassung	nizzafassung	PROPN
ftr-321	772	12	)	)	PUNCT
ftr-321	772	13	,	,	PUNCT
ftr-321	772	14	in	in	ADP
ftr-321	772	15	das	das	PROPN
ftr-321	772	16	recht	recht	ADJ
ftr-321	772	17	der	der	NOUN
ftr-321	772	18	europäischen	europäischen	PROPN
ftr-321	772	19	union	union	PROPN
ftr-321	772	20	40	40	NUM
ftr-321	772	21	,	,	PUNCT
ftr-321	772	22	at	at	ADP
ftr-321	772	23	egv	egv	PROPN
ftr-321	772	24	art	art	NOUN
ftr-321	772	25	.	.	PUNCT
ftr-321	773	1	307	307	NUM
ftr-321	773	2	(	(	PUNCT
ftr-321	773	3	eberhard	eberhard	NOUN
ftr-321	773	4	grabitz	grabitz	PROPN
ftr-321	773	5	&	&	CCONJ
ftr-321	773	6	meinhard	meinhard	PROPN
ftr-321	773	7	hilf	hilf	PROPN
ftr-321	773	8	eds	eds	PROPN
ftr-321	773	9	.	.	PROPN
ftr-321	773	10	,	,	PUNCT
ftr-321	773	11	2009	2009	NUM
ftr-321	773	12	)	)	PUNCT
ftr-321	773	13	;	;	PUNCT
ftr-321	773	14	kirsten	kirsten	PROPN
ftr-321	773	15	schmalenbach	schmalenbach	NOUN
ftr-321	773	16	,	,	PUNCT
ftr-321	773	17	verhӓgen	verhӓgen	PROPN
ftr-321	773	18	zu	zu	PROPN
ftr-321	773	19	früeren	früeren	PROPN
ftr-321	773	20	der	der	PROPN
ftr-321	773	21	mitgliedstaaten	mitgliedstaaten	VERB
ftr-321	773	22	,	,	PUNCT
ftr-321	773	23	in	in	ADP
ftr-321	773	24	euv	euv	PROPN
ftr-321	773	25	/	/	SYM
ftr-321	773	26	aeuv	aeuv	NOUN
ftr-321	773	27	—	—	PUNCT
ftr-321	773	28	das	das	PROPN
ftr-321	773	29	verfassungsrecht	verfassungsrecht	NOUN
ftr-321	773	30	der	der	ADJ
ftr-321	773	31	europäischen	europäischen	PROPN
ftr-321	773	32	union	union	PROPN
ftr-321	773	33	mit	mit	VERB
ftr-321	773	34	europäischer	europäischer	NOUN
ftr-321	773	35	grundrechtecharta	grundrechtecharta	ADP
ftr-321	773	36	4	4	NUM
ftr-321	773	37	,	,	PUNCT
ftr-321	773	38	aveu	aveu	NOUN
ftr-321	773	39	art	art	NOUN
ftr-321	773	40	.	.	PUNCT
ftr-321	774	1	351	351	NUM
ftr-321	774	2	(	(	PUNCT
ftr-321	774	3	ex	ex	NOUN
ftr-321	774	4	-	-	NOUN
ftr-321	774	5	art	art	NOUN
ftr-321	774	6	.	.	PUNCT
ftr-321	775	1	307	307	NUM
ftr-321	775	2	egv	egv	NOUN
ftr-321	775	3	)	)	PUNCT
ftr-321	775	4	(	(	PUNCT
ftr-321	775	5	christian	christian	PROPN
ftr-321	775	6	calliess	calliess	PROPN
ftr-321	775	7	et	et	PROPN
ftr-321	775	8	al	al	PROPN
ftr-321	775	9	.	.	PUNCT
ftr-321	776	1	eds	eds	PROPN
ftr-321	776	2	.	.	PROPN
ftr-321	776	3	,	,	PUNCT
ftr-321	776	4	2011	2011	NUM
ftr-321	776	5	)	)	PUNCT
ftr-321	776	6	;	;	PUNCT
ftr-321	776	7	von	von	PROPN
ftr-321	776	8	eckhard	eckhard	PROPN
ftr-321	776	9	pache	pache	PROPN
ftr-321	776	10	&	&	CCONJ
ftr-321	776	11	joachim	joachim	PROPN
ftr-321	776	12	bielitz	bielitz	PROPN
ftr-321	776	13	,	,	PUNCT
ftr-321	776	14	das	das	PROPN
ftr-321	776	15	verhältnis	verhältnis	NOUN
ftr-321	776	16	der	der	NOUN
ftr-321	776	17	eg	eg	PROPN
ftr-321	776	18	zu	zu	PROPN
ftr-321	776	19	den	den	PROPN
ftr-321	776	20	völkerrechtlichen	völkerrechtlichen	NOUN
ftr-321	776	21	verträgen	verträgen	PROPN
ftr-321	776	22	ihrer	ihrer	PROPN
ftr-321	776	23	mitgliedstaaten	mitgliedstaaten	PROPN
ftr-321	776	24	,	,	PUNCT
ftr-321	776	25	eur	eur	PROPN
ftr-321	776	26	316	316	NUM
ftr-321	776	27	(	(	PUNCT
ftr-321	776	28	2006	2006	NUM
ftr-321	776	29	)	)	PUNCT
ftr-321	776	30	.	.	PUNCT
ftr-321	777	1	2012	2012	NUM
ftr-321	777	2	]	]	PUNCT
ftr-321	777	3	eu	eu	NOUN
ftr-321	777	4	ccctb	ccctb	NOUN
ftr-321	777	5	proposal	proposal	NOUN
ftr-321	777	6	343	343	NUM
ftr-321	777	7	be	be	AUX
ftr-321	777	8	credited	credit	VERB
ftr-321	777	9	and	and	CCONJ
ftr-321	777	10	if	if	SCONJ
ftr-321	777	11	those	those	DET
ftr-321	777	12	dividends	dividend	NOUN
ftr-321	777	13	must	must	AUX
ftr-321	777	14	be	be	AUX
ftr-321	777	15	exempt	exempt	ADJ
ftr-321	777	16	under	under	ADP
ftr-321	777	17	the	the	DET
ftr-321	777	18	directive	directive	NOUN
ftr-321	777	19	.	.	PUNCT
ftr-321	778	1	an	an	DET
ftr-321	778	2	exemption	exemption	NOUN
ftr-321	778	3	within	within	ADP
ftr-321	778	4	the	the	DET
ftr-321	778	5	european	european	PROPN
ftr-321	778	6	union	union	PROPN
ftr-321	778	7	is	be	AUX
ftr-321	778	8	not	not	PART
ftr-321	778	9	incompatible	incompatible	ADJ
ftr-321	778	10	with	with	ADP
ftr-321	778	11	the	the	DET
ftr-321	778	12	dtc	dtc	NOUN
ftr-321	778	13	as	as	ADP
ftr-321	778	14	the	the	DET
ftr-321	778	15	latter	latter	NOUN
ftr-321	778	16	does	do	AUX
ftr-321	778	17	not	not	PART
ftr-321	778	18	impose	impose	VERB
ftr-321	778	19	a	a	DET
ftr-321	778	20	tax	tax	NOUN
ftr-321	778	21	liability	liability	NOUN
ftr-321	778	22	.	.	PUNCT
ftr-321	779	1	in	in	ADP
ftr-321	779	2	that	that	DET
ftr-321	779	3	event	event	NOUN
ftr-321	779	4	,	,	PUNCT
ftr-321	779	5	the	the	DET
ftr-321	779	6	credit	credit	NOUN
ftr-321	779	7	may	may	AUX
ftr-321	779	8	eventually	eventually	ADV
ftr-321	779	9	be	be	AUX
ftr-321	779	10	meaningless	meaningless	ADJ
ftr-321	779	11	,	,	PUNCT
ftr-321	779	12	especially	especially	ADV
ftr-321	779	13	if	if	SCONJ
ftr-321	779	14	the	the	DET
ftr-321	779	15	maximum	maximum	ADJ
ftr-321	779	16	amount	amount	NOUN
ftr-321	779	17	of	of	ADP
ftr-321	779	18	credit	credit	NOUN
ftr-321	779	19	under	under	ADP
ftr-321	779	20	the	the	DET
ftr-321	779	21	dtc	dtc	NOUN
ftr-321	779	22	is	be	AUX
ftr-321	779	23	zero	zero	NUM
ftr-321	779	24	.	.	PUNCT
ftr-321	780	1	there	there	PRON
ftr-321	780	2	is	be	VERB
ftr-321	780	3	,	,	PUNCT
ftr-321	780	4	however	however	ADV
ftr-321	780	5	,	,	PUNCT
ftr-321	780	6	a	a	DET
ftr-321	780	7	conflict	conflict	NOUN
ftr-321	780	8	between	between	ADP
ftr-321	780	9	a	a	DET
ftr-321	780	10	dtc	dtc	NOUN
ftr-321	780	11	and	and	CCONJ
ftr-321	780	12	the	the	DET
ftr-321	780	13	directive	directive	NOUN
ftr-321	780	14	if	if	SCONJ
ftr-321	780	15	a	a	DET
ftr-321	780	16	dtc	dtc	NOUN
ftr-321	780	17	—	—	PUNCT
ftr-321	780	18	in	in	ADP
ftr-321	780	19	derogation	derogation	NOUN
ftr-321	780	20	to	to	ADP
ftr-321	780	21	the	the	DET
ftr-321	780	22	oecd	oecd	PROPN
ftr-321	780	23	-	-	PROPN
ftr-321	780	24	mc	mc	PROPN
ftr-321	780	25	—	—	PUNCT
ftr-321	780	26	stipulates	stipulate	VERB
ftr-321	780	27	an	an	DET
ftr-321	780	28	exemption	exemption	NOUN
ftr-321	780	29	of	of	ADP
ftr-321	780	30	interest	interest	NOUN
ftr-321	780	31	in	in	ADP
ftr-321	780	32	the	the	DET
ftr-321	780	33	state	state	NOUN
ftr-321	780	34	of	of	ADP
ftr-321	780	35	residency	residency	NOUN
ftr-321	780	36	,	,	PUNCT
ftr-321	780	37	while	while	SCONJ
ftr-321	780	38	article	article	NOUN
ftr-321	780	39	6(6	6(6	ADV
ftr-321	780	40	)	)	PUNCT
ftr-321	780	41	and	and	CCONJ
ftr-321	780	42	article	article	NOUN
ftr-321	780	43	76	76	NUM
ftr-321	780	44	of	of	ADP
ftr-321	780	45	the	the	DET
ftr-321	780	46	ccctb	ccctb	NOUN
ftr-321	780	47	proposal	proposal	NOUN
ftr-321	780	48	subject	subject	NOUN
ftr-321	780	49	that	that	SCONJ
ftr-321	780	50	interest	interest	NOUN
ftr-321	780	51	to	to	PART
ftr-321	780	52	tax	tax	VERB
ftr-321	780	53	.	.	PUNCT
ftr-321	781	1	in	in	ADP
ftr-321	781	2	such	such	DET
ftr-321	781	3	a	a	DET
ftr-321	781	4	case	case	NOUN
ftr-321	781	5	,	,	PUNCT
ftr-321	781	6	the	the	DET
ftr-321	781	7	dtc	dtc	NOUN
ftr-321	781	8	exemption	exemption	NOUN
ftr-321	781	9	has	have	VERB
ftr-321	781	10	priority	priority	NOUN
ftr-321	781	11	within	within	ADP
ftr-321	781	12	the	the	DET
ftr-321	781	13	scope	scope	NOUN
ftr-321	781	14	of	of	ADP
ftr-321	781	15	the	the	DET
ftr-321	781	16	application	application	NOUN
ftr-321	781	17	of	of	ADP
ftr-321	781	18	article	article	NOUN
ftr-321	781	19	351	351	NUM
ftr-321	781	20	tfeu	tfeu	NOUN
ftr-321	781	21	—	—	PUNCT
ftr-321	781	22	possibly	possibly	ADV
ftr-321	781	23	extended	extend	VERB
ftr-321	781	24	by	by	ADP
ftr-321	781	25	way	way	NOUN
ftr-321	781	26	of	of	ADP
ftr-321	781	27	analogy	analogy	NOUN
ftr-321	781	28	.	.	PUNCT
ftr-321	782	1	similarly	similarly	ADV
ftr-321	782	2	,	,	PUNCT
ftr-321	782	3	if	if	SCONJ
ftr-321	782	4	the	the	DET
ftr-321	782	5	dtc	dtc	NOUN
ftr-321	782	6	exempts	exempt	VERB
ftr-321	782	7	income	income	NOUN
ftr-321	782	8	from	from	ADP
ftr-321	782	9	a	a	DET
ftr-321	782	10	permanent	permanent	ADJ
ftr-321	782	11	establishment	establishment	NOUN
ftr-321	782	12	in	in	ADP
ftr-321	782	13	the	the	DET
ftr-321	782	14	third	third	ADJ
ftr-321	782	15	country	country	NOUN
ftr-321	782	16	,	,	PUNCT
ftr-321	782	17	and	and	CCONJ
ftr-321	782	18	a	a	DET
ftr-321	782	19	permanent	permanent	ADJ
ftr-321	782	20	establishment	establishment	NOUN
ftr-321	782	21	for	for	ADP
ftr-321	782	22	purposes	purpose	NOUN
ftr-321	782	23	of	of	ADP
ftr-321	782	24	treaty	treaty	NOUN
ftr-321	782	25	law	law	NOUN
ftr-321	782	26	has	have	AUX
ftr-321	782	27	already	already	ADV
ftr-321	782	28	existed	exist	VERB
ftr-321	782	29	for	for	ADP
ftr-321	782	30	six	six	NUM
ftr-321	782	31	months	month	NOUN
ftr-321	782	32	in	in	ADP
ftr-321	782	33	case	case	NOUN
ftr-321	782	34	of	of	ADP
ftr-321	782	35	construction	construction	NOUN
ftr-321	782	36	projects	project	NOUN
ftr-321	782	37	,	,	PUNCT
ftr-321	782	38	a	a	DET
ftr-321	782	39	conflict	conflict	NOUN
ftr-321	782	40	exists	exist	VERB
ftr-321	782	41	that	that	PRON
ftr-321	782	42	must	must	AUX
ftr-321	782	43	be	be	AUX
ftr-321	782	44	resolved	resolve	VERB
ftr-321	782	45	in	in	ADP
ftr-321	782	46	favor	favor	NOUN
ftr-321	782	47	of	of	ADP
ftr-321	782	48	the	the	DET
ftr-321	782	49	dtc	dtc	NOUN
ftr-321	782	50	.	.	PUNCT
ftr-321	783	1	the	the	DET
ftr-321	783	2	same	same	ADJ
ftr-321	783	3	applies	apply	VERB
ftr-321	783	4	if	if	SCONJ
ftr-321	783	5	a	a	DET
ftr-321	783	6	dtc	dtc	NOUN
ftr-321	783	7	between	between	ADP
ftr-321	783	8	a	a	DET
ftr-321	783	9	member	member	NOUN
ftr-321	783	10	state	state	NOUN
ftr-321	783	11	and	and	CCONJ
ftr-321	783	12	a	a	DET
ftr-321	783	13	third	third	ADJ
ftr-321	783	14	country	country	NOUN
ftr-321	783	15	qualifies	qualify	VERB
ftr-321	783	16	a	a	DET
ftr-321	783	17	construction	construction	NOUN
ftr-321	783	18	project	project	NOUN
ftr-321	783	19	to	to	PART
ftr-321	783	20	be	be	AUX
ftr-321	783	21	a	a	DET
ftr-321	783	22	permanent	permanent	ADJ
ftr-321	783	23	establishment	establishment	NOUN
ftr-321	783	24	only	only	ADV
ftr-321	783	25	if	if	SCONJ
ftr-321	783	26	it	it	PRON
ftr-321	783	27	has	have	AUX
ftr-321	783	28	existed	exist	VERB
ftr-321	783	29	more	more	ADJ
ftr-321	783	30	than	than	ADP
ftr-321	783	31	eighteen	eighteen	NUM
ftr-321	783	32	months	month	NOUN
ftr-321	783	33	and	and	CCONJ
ftr-321	783	34	a	a	DET
ftr-321	783	35	nonresident	nonresident	ADJ
ftr-321	783	36	needs	need	VERB
ftr-321	783	37	fifteen	fifteen	NUM
ftr-321	783	38	months	month	NOUN
ftr-321	783	39	for	for	ADP
ftr-321	783	40	a	a	DET
ftr-321	783	41	construction	construction	NOUN
ftr-321	783	42	projection	projection	NOUN
ftr-321	783	43	in	in	ADP
ftr-321	783	44	an	an	DET
ftr-321	783	45	eu	eu	PROPN
ftr-321	783	46	state	state	NOUN
ftr-321	783	47	.	.	PUNCT
ftr-321	784	1	according	accord	VERB
ftr-321	784	2	to	to	ADP
ftr-321	784	3	the	the	DET
ftr-321	784	4	directive	directive	NOUN
ftr-321	784	5	,	,	PUNCT
ftr-321	784	6	the	the	DET
ftr-321	784	7	company	company	NOUN
ftr-321	784	8	resident	resident	NOUN
ftr-321	784	9	in	in	ADP
ftr-321	784	10	the	the	DET
ftr-321	784	11	third	third	ADJ
ftr-321	784	12	country	country	NOUN
ftr-321	784	13	could	could	AUX
ftr-321	784	14	already	already	ADV
ftr-321	784	15	opt	opt	VERB
ftr-321	784	16	for	for	ADP
ftr-321	784	17	the	the	DET
ftr-321	784	18	ccctb	ccctb	NOUN
ftr-321	784	19	system	system	NOUN
ftr-321	784	20	with	with	ADP
ftr-321	784	21	respect	respect	NOUN
ftr-321	784	22	to	to	ADP
ftr-321	784	23	its	its	PRON
ftr-321	784	24	permanent	permanent	ADJ
ftr-321	784	25	establishment	establishment	NOUN
ftr-321	784	26	,	,	PUNCT
ftr-321	784	27	while	while	SCONJ
ftr-321	784	28	the	the	DET
ftr-321	784	29	dtc	dtc	NOUN
ftr-321	784	30	prevents	prevent	VERB
ftr-321	784	31	that	that	SCONJ
ftr-321	784	32	state	state	NOUN
ftr-321	784	33	’s	’s	PART
ftr-321	784	34	taxation	taxation	NOUN
ftr-321	784	35	right	right	ADV
ftr-321	784	36	so	so	SCONJ
ftr-321	784	37	that	that	SCONJ
ftr-321	784	38	the	the	DET
ftr-321	784	39	directive	directive	NOUN
ftr-321	784	40	will	will	AUX
ftr-321	784	41	prevail	prevail	VERB
ftr-321	784	42	subject	subject	NOUN
ftr-321	784	43	to	to	ADP
ftr-321	784	44	article	article	NOUN
ftr-321	784	45	351	351	NUM
ftr-321	784	46	tfeu	tfeu	NOUN
ftr-321	784	47	.	.	PUNCT
ftr-321	785	1	finally	finally	ADV
ftr-321	785	2	,	,	PUNCT
ftr-321	785	3	some	some	DET
ftr-321	785	4	articles	article	NOUN
ftr-321	785	5	of	of	ADP
ftr-321	785	6	the	the	DET
ftr-321	785	7	ccctb	ccctb	NOUN
ftr-321	785	8	proposal	proposal	NOUN
ftr-321	785	9	directly	directly	ADV
ftr-321	785	10	address	address	VERB
ftr-321	785	11	dtc	dtc	NOUN
ftr-321	785	12	rules	rule	NOUN
ftr-321	785	13	.	.	PUNCT
ftr-321	786	1	for	for	ADP
ftr-321	786	2	example	example	NOUN
ftr-321	786	3	,	,	PUNCT
ftr-321	786	4	article	article	NOUN
ftr-321	786	5	76(5	76(5	NUM
ftr-321	786	6	)	)	PUNCT
ftr-321	786	7	of	of	ADP
ftr-321	786	8	the	the	DET
ftr-321	786	9	proposal	proposal	NOUN
ftr-321	786	10	—	—	PUNCT
ftr-321	786	11	which	which	PRON
ftr-321	786	12	should	should	AUX
ftr-321	786	13	be	be	AUX
ftr-321	786	14	deleted	delete	VERB
ftr-321	786	15	according	accord	VERB
ftr-321	786	16	to	to	ADP
ftr-321	786	17	the	the	DET
ftr-321	786	18	compromise	compromise	NOUN
ftr-321	786	19	proposal	proposal	NOUN
ftr-321	786	20	of	of	ADP
ftr-321	786	21	the	the	DET
ftr-321	786	22	danish	danish	ADJ
ftr-321	786	23	presidency	presidency	NOUN
ftr-321	786	24	—	—	PUNCT
ftr-321	786	25	stipulates	stipulate	VERB
ftr-321	786	26	that	that	SCONJ
ftr-321	786	27	the	the	DET
ftr-321	786	28	creditable	creditable	ADJ
ftr-321	786	29	third	third	ADJ
ftr-321	786	30	-	-	PUNCT
ftr-321	786	31	country	country	NOUN
ftr-321	786	32	tax	tax	NOUN
ftr-321	786	33	may	may	AUX
ftr-321	786	34	not	not	PART
ftr-321	786	35	exceed	exceed	VERB
ftr-321	786	36	the	the	DET
ftr-321	786	37	final	final	ADJ
ftr-321	786	38	corporate	corporate	ADJ
ftr-321	786	39	tax	tax	NOUN
ftr-321	786	40	liability	liability	NOUN
ftr-321	786	41	of	of	ADP
ftr-321	786	42	a	a	DET
ftr-321	786	43	taxpayer	taxpayer	NOUN
ftr-321	786	44	―unless	―unless	ADP
ftr-321	786	45	an	an	DET
ftr-321	786	46	agreement	agreement	NOUN
ftr-321	786	47	concluded	conclude	VERB
ftr-321	786	48	between	between	ADP
ftr-321	786	49	the	the	DET
ftr-321	786	50	member	member	NOUN
ftr-321	786	51	state	state	NOUN
ftr-321	786	52	of	of	ADP
ftr-321	786	53	its	its	PRON
ftr-321	786	54	residence	residence	NOUN
ftr-321	786	55	and	and	CCONJ
ftr-321	786	56	a	a	DET
ftr-321	786	57	third	third	ADJ
ftr-321	786	58	country	country	NOUN
ftr-321	786	59	states	state	NOUN
ftr-321	786	60	otherwise.‖	otherwise.‖	NOUN
ftr-321	786	61	that	that	SCONJ
ftr-321	786	62	provision	provision	NOUN
ftr-321	786	63	apparently	apparently	ADV
ftr-321	786	64	represents	represent	VERB
ftr-321	786	65	the	the	DET
ftr-321	786	66	obligation	obligation	NOUN
ftr-321	786	67	to	to	PART
ftr-321	786	68	refund	refund	VERB
ftr-321	786	69	a	a	DET
ftr-321	786	70	withholding	withholding	NOUN
ftr-321	786	71	tax	tax	NOUN
ftr-321	786	72	imposed	impose	VERB
ftr-321	786	73	by	by	ADP
ftr-321	786	74	a	a	DET
ftr-321	786	75	third	third	ADJ
ftr-321	786	76	country	country	NOUN
ftr-321	786	77	similar	similar	ADJ
ftr-321	786	78	to	to	ADP
ftr-321	786	79	what	what	PRON
ftr-321	786	80	the	the	DET
ftr-321	786	81	european	european	ADJ
ftr-321	786	82	court	court	PROPN
ftr-321	786	83	of	of	ADP
ftr-321	786	84	justice	justice	PROPN
ftr-321	786	85	had	have	AUX
ftr-321	786	86	in	in	ADP
ftr-321	786	87	mind	mind	NOUN
ftr-321	786	88	in	in	ADP
ftr-321	786	89	the	the	DET
ftr-321	786	90	amurta	amurta	ADJ
ftr-321	786	91	case	case	NOUN
ftr-321	786	92	.	.	PUNCT
ftr-321	787	1	74	74	NUM
ftr-321	787	2	such	such	ADJ
ftr-321	787	3	rules	rule	NOUN
ftr-321	787	4	must	must	AUX
ftr-321	787	5	certainly	certainly	ADV
ftr-321	787	6	be	be	AUX
ftr-321	787	7	borne	bear	VERB
ftr-321	787	8	in	in	ADP
ftr-321	787	9	mind	mind	NOUN
ftr-321	787	10	even	even	ADV
ftr-321	787	11	if	if	SCONJ
ftr-321	787	12	they	they	PRON
ftr-321	787	13	are	be	AUX
ftr-321	787	14	included	include	VERB
ftr-321	787	15	in	in	ADP
ftr-321	787	16	a	a	DET
ftr-321	787	17	later	later	ADJ
ftr-321	787	18	dtc	dtc	NOUN
ftr-321	787	19	.	.	PUNCT
ftr-321	788	1	similarly	similarly	ADV
ftr-321	788	2	,	,	PUNCT
ftr-321	788	3	there	there	PRON
ftr-321	788	4	is	be	VERB
ftr-321	788	5	no	no	DET
ftr-321	788	6	obligation	obligation	NOUN
ftr-321	788	7	to	to	PART
ftr-321	788	8	amend	amend	VERB
ftr-321	788	9	those	those	DET
ftr-321	788	10	dtcs	dtcs	NOUN
ftr-321	788	11	as	as	SCONJ
ftr-321	788	12	would	would	AUX
ftr-321	788	13	otherwise	otherwise	ADV
ftr-321	788	14	be	be	AUX
ftr-321	788	15	necessary	necessary	ADJ
ftr-321	788	16	pursuant	pursuant	ADJ
ftr-321	788	17	to	to	ADP
ftr-321	788	18	article	article	NOUN
ftr-321	788	19	351(2	351(2	NUM
ftr-321	788	20	)	)	PUNCT
ftr-321	788	21	tfeu	tfeu	NOUN
ftr-321	788	22	.	.	PUNCT
ftr-321	789	1	b.	b.	PROPN
ftr-321	789	2	dtcs	dtcs	PROPN
ftr-321	789	3	and	and	CCONJ
ftr-321	789	4	foreign	foreign	PROPN
ftr-321	789	5	controlled	control	VERB
ftr-321	789	6	companies	company	NOUN
ftr-321	789	7	against	against	ADP
ftr-321	789	8	that	that	DET
ftr-321	789	9	backdrop	backdrop	NOUN
ftr-321	789	10	,	,	PUNCT
ftr-321	789	11	the	the	DET
ftr-321	789	12	question	question	NOUN
ftr-321	789	13	now	now	ADV
ftr-321	789	14	becomes	become	VERB
ftr-321	789	15	whether	whether	SCONJ
ftr-321	789	16	dtcs	dtcs	NOUN
ftr-321	789	17	preclude	preclude	VERB
ftr-321	789	18	the	the	DET
ftr-321	789	19	application	application	NOUN
ftr-321	789	20	of	of	ADP
ftr-321	789	21	the	the	DET
ftr-321	789	22	cfc	cfc	PROPN
ftr-321	789	23	rules	rule	NOUN
ftr-321	789	24	.	.	PUNCT
ftr-321	790	1	article	article	NOUN
ftr-321	790	2	82	82	NUM
ftr-321	790	3	of	of	ADP
ftr-321	790	4	the	the	DET
ftr-321	790	5	ccctb	ccctb	NOUN
ftr-321	790	6	proposal	proposal	NOUN
ftr-321	790	7	addresses	address	VERB
ftr-321	790	8	bilateral	bilateral	ADJ
ftr-321	790	9	agreements	agreement	NOUN
ftr-321	790	10	twice	twice	ADV
ftr-321	790	11	.	.	PUNCT
ftr-321	791	1	pursuant	pursuant	ADJ
ftr-321	791	2	to	to	ADP
ftr-321	791	3	article	article	NOUN
ftr-321	791	4	82(2	82(2	NUM
ftr-321	791	5	)	)	PUNCT
ftr-321	791	6	of	of	ADP
ftr-321	791	7	the	the	DET
ftr-321	791	8	proposal	proposal	NOUN
ftr-321	791	9	,	,	PUNCT
ftr-321	791	10	paragraph	paragraph	NOUN
ftr-321	791	11	(	(	PUNCT
ftr-321	791	12	1	1	X
ftr-321	791	13	)	)	PUNCT
ftr-321	791	14	shall	shall	AUX
ftr-321	791	15	not	not	PART
ftr-321	791	16	apply	apply	VERB
ftr-321	791	17	where	where	SCONJ
ftr-321	791	18	the	the	DET
ftr-321	791	19	third	third	ADJ
ftr-321	791	20	country	country	NOUN
ftr-321	791	21	is	be	AUX
ftr-321	791	22	party	party	NOUN
ftr-321	791	23	to	to	ADP
ftr-321	791	24	the	the	DET
ftr-321	791	25	european	european	ADJ
ftr-321	791	26	economic	economic	ADJ
ftr-321	791	27	area	area	NOUN
ftr-321	791	28	and	and	CCONJ
ftr-321	791	29	―there	―there	PRON
ftr-321	791	30	is	be	VERB
ftr-321	791	31	an	an	DET
ftr-321	791	32	agreement	agreement	NOUN
ftr-321	791	33	on	on	ADP
ftr-321	791	34	the	the	DET
ftr-321	791	35	exchange	exchange	NOUN
ftr-321	791	36	of	of	ADP
ftr-321	791	37	74	74	NUM
ftr-321	791	38	.	.	PUNCT
ftr-321	792	1	case	case	NOUN
ftr-321	792	2	c=379/05	c=379/05	NUM
ftr-321	792	3	,	,	PUNCT
ftr-321	792	4	amurta	amurta	PROPN
ftr-321	792	5	sgps	sgps	PROPN
ftr-321	792	6	v.	v.	PROPN
ftr-321	792	7	inspecteur	inspecteur	PROPN
ftr-321	792	8	van	van	PROPN
ftr-321	792	9	de	de	PROPN
ftr-321	792	10	belastingdienst	belastingdienst	PROPN
ftr-321	792	11	/	/	SYM
ftr-321	792	12	amsterdame	amsterdame	NOUN
ftr-321	792	13	,	,	PUNCT
ftr-321	792	14	2007	2007	NUM
ftr-321	792	15	e.c.r	e.c.r	ADJ
ftr-321	792	16	.	.	PUNCT
ftr-321	793	1	i-09569	i-09569	PROPN
ftr-321	793	2	.	.	PUNCT
ftr-321	794	1	344	344	NUM
ftr-321	794	2	florida	florida	PROPN
ftr-321	794	3	tax	tax	NOUN
ftr-321	794	4	review	review	NOUN
ftr-321	794	5	[	[	X
ftr-321	794	6	vol	vol	NOUN
ftr-321	794	7	.	.	PUNCT
ftr-321	795	1	13:6	13:6	NUM
ftr-321	795	2	information	information	NOUN
ftr-321	795	3	comparable	comparable	ADJ
ftr-321	795	4	to	to	ADP
ftr-321	795	5	the	the	DET
ftr-321	795	6	exchange	exchange	NOUN
ftr-321	795	7	of	of	ADP
ftr-321	795	8	information	information	NOUN
ftr-321	795	9	on	on	ADP
ftr-321	795	10	request	request	NOUN
ftr-321	795	11	provided	provide	VERB
ftr-321	795	12	for	for	ADP
ftr-321	795	13	in	in	ADP
ftr-321	795	14	directive	directive	NOUN
ftr-321	795	15	2011/16	2011/16	NUM
ftr-321	795	16	/	/	SYM
ftr-321	795	17	eu.‖	eu.‖	NOUN
ftr-321	795	18	75	75	NUM
ftr-321	795	19	article	article	NOUN
ftr-321	795	20	82(3	82(3	NUM
ftr-321	795	21	)	)	PUNCT
ftr-321	795	22	also	also	ADV
ftr-321	795	23	lists	list	VERB
ftr-321	795	24	as	as	ADP
ftr-321	795	25	one	one	NUM
ftr-321	795	26	of	of	ADP
ftr-321	795	27	the	the	DET
ftr-321	795	28	categories	category	NOUN
ftr-321	795	29	of	of	ADP
ftr-321	795	30	potentially	potentially	ADV
ftr-321	795	31	harmful	harmful	ADJ
ftr-321	795	32	income	income	NOUN
ftr-321	795	33	as	as	ADP
ftr-321	795	34	that	that	DET
ftr-321	795	35	income	income	NOUN
ftr-321	795	36	from	from	ADP
ftr-321	795	37	immovable	immovable	ADJ
ftr-321	795	38	property	property	NOUN
ftr-321	795	39	―unless	―unless	ADP
ftr-321	795	40	the	the	DET
ftr-321	795	41	member	member	NOUN
ftr-321	795	42	state	state	NOUN
ftr-321	795	43	of	of	ADP
ftr-321	795	44	the	the	DET
ftr-321	795	45	taxpayer	taxpayer	NOUN
ftr-321	795	46	would	would	AUX
ftr-321	795	47	not	not	PART
ftr-321	795	48	have	have	AUX
ftr-321	795	49	been	be	AUX
ftr-321	795	50	entitled	entitle	VERB
ftr-321	795	51	to	to	PART
ftr-321	795	52	tax	tax	VERB
ftr-321	795	53	the	the	DET
ftr-321	795	54	income	income	NOUN
ftr-321	795	55	under	under	ADP
ftr-321	795	56	an	an	DET
ftr-321	795	57	agreement	agreement	NOUN
ftr-321	795	58	concluded	conclude	VERB
ftr-321	795	59	with	with	ADP
ftr-321	795	60	a	a	DET
ftr-321	795	61	third	third	ADJ
ftr-321	795	62	country.‖	country.‖	NOUN
ftr-321	795	63	still	still	ADV
ftr-321	795	64	,	,	PUNCT
ftr-321	795	65	both	both	DET
ftr-321	795	66	regulations	regulation	NOUN
ftr-321	795	67	—	—	PUNCT
ftr-321	795	68	which	which	PRON
ftr-321	795	69	should	should	AUX
ftr-321	795	70	be	be	AUX
ftr-321	795	71	deleted	delete	VERB
ftr-321	795	72	according	accord	VERB
ftr-321	795	73	to	to	ADP
ftr-321	795	74	the	the	DET
ftr-321	795	75	compromise	compromise	NOUN
ftr-321	795	76	proposal	proposal	NOUN
ftr-321	795	77	of	of	ADP
ftr-321	795	78	the	the	DET
ftr-321	795	79	danish	danish	ADJ
ftr-321	795	80	presidency	presidency	NOUN
ftr-321	795	81	—	—	PUNCT
ftr-321	795	82	do	do	AUX
ftr-321	795	83	not	not	PART
ftr-321	795	84	provide	provide	VERB
ftr-321	795	85	any	any	DET
ftr-321	795	86	indication	indication	NOUN
ftr-321	795	87	to	to	PART
ftr-321	795	88	clarify	clarify	VERB
ftr-321	795	89	the	the	DET
ftr-321	795	90	relationship	relationship	NOUN
ftr-321	795	91	between	between	ADP
ftr-321	795	92	article	article	NOUN
ftr-321	795	93	82	82	NUM
ftr-321	795	94	et	et	PROPN
ftr-321	795	95	seq	seq	PROPN
ftr-321	795	96	.	.	PUNCT
ftr-321	796	1	and	and	CCONJ
ftr-321	796	2	the	the	DET
ftr-321	796	3	dtcs	dtcs	NOUN
ftr-321	796	4	generally	generally	ADV
ftr-321	796	5	.	.	PUNCT
ftr-321	797	1	dtc	dtc	VERB
ftr-321	797	2	rules	rule	NOUN
ftr-321	797	3	that	that	PRON
ftr-321	797	4	—	—	PUNCT
ftr-321	797	5	possibly	possibly	ADV
ftr-321	797	6	by	by	ADP
ftr-321	797	7	way	way	NOUN
ftr-321	797	8	of	of	ADP
ftr-321	797	9	analogy	analogy	NOUN
ftr-321	797	10	—	—	PUNCT
ftr-321	797	11	fall	fall	VERB
ftr-321	797	12	within	within	ADP
ftr-321	797	13	the	the	DET
ftr-321	797	14	ambit	ambit	NOUN
ftr-321	797	15	of	of	ADP
ftr-321	797	16	article	article	NOUN
ftr-321	797	17	351	351	NUM
ftr-321	797	18	tfeu	tfeu	NOUN
ftr-321	797	19	can	can	AUX
ftr-321	797	20	preclude	preclude	VERB
ftr-321	797	21	the	the	DET
ftr-321	797	22	application	application	NOUN
ftr-321	797	23	of	of	ADP
ftr-321	797	24	article	article	NOUN
ftr-321	797	25	82	82	NUM
ftr-321	797	26	et	et	PROPN
ftr-321	797	27	seq	seq	PROPN
ftr-321	797	28	.	.	PUNCT
ftr-321	798	1	only	only	ADV
ftr-321	798	2	if	if	SCONJ
ftr-321	798	3	the	the	DET
ftr-321	798	4	provisions	provision	NOUN
ftr-321	798	5	of	of	ADP
ftr-321	798	6	the	the	DET
ftr-321	798	7	directive	directive	NOUN
ftr-321	798	8	are	be	AUX
ftr-321	798	9	incompatible	incompatible	ADJ
ftr-321	798	10	with	with	ADP
ftr-321	798	11	them	they	PRON
ftr-321	798	12	.	.	PUNCT
ftr-321	799	1	the	the	DET
ftr-321	799	2	decisive	decisive	ADJ
ftr-321	799	3	question	question	NOUN
ftr-321	799	4	is	be	AUX
ftr-321	799	5	whether	whether	SCONJ
ftr-321	799	6	there	there	PRON
ftr-321	799	7	is	be	VERB
ftr-321	799	8	such	such	DET
ftr-321	799	9	a	a	DET
ftr-321	799	10	conflict	conflict	NOUN
ftr-321	799	11	.	.	PUNCT
ftr-321	800	1	courts	court	NOUN
ftr-321	800	2	that	that	PRON
ftr-321	800	3	have	have	AUX
ftr-321	800	4	had	have	VERB
ftr-321	800	5	to	to	PART
ftr-321	800	6	address	address	VERB
ftr-321	800	7	the	the	DET
ftr-321	800	8	relationship	relationship	NOUN
ftr-321	800	9	between	between	ADP
ftr-321	800	10	national	national	ADJ
ftr-321	800	11	cfc	cfc	PROPN
ftr-321	800	12	rules	rule	NOUN
ftr-321	800	13	and	and	CCONJ
ftr-321	800	14	dtcs	dtcs	NOUN
ftr-321	800	15	have	have	AUX
ftr-321	800	16	provided	provide	VERB
ftr-321	800	17	completely	completely	ADV
ftr-321	800	18	different	different	ADJ
ftr-321	800	19	answers	answer	NOUN
ftr-321	800	20	to	to	ADP
ftr-321	800	21	this	this	DET
ftr-321	800	22	question	question	NOUN
ftr-321	800	23	.	.	PUNCT
ftr-321	801	1	here	here	ADV
ftr-321	801	2	are	be	AUX
ftr-321	801	3	two	two	NUM
ftr-321	801	4	different	different	ADJ
ftr-321	801	5	examples	example	NOUN
ftr-321	801	6	:	:	PUNCT
ftr-321	801	7	first	first	ADV
ftr-321	801	8	,	,	PUNCT
ftr-321	801	9	the	the	DET
ftr-321	801	10	finnish	finnish	ADJ
ftr-321	801	11	supreme	supreme	PROPN
ftr-321	801	12	court	court	PROPN
ftr-321	801	13	held	hold	VERB
ftr-321	801	14	the	the	DET
ftr-321	801	15	application	application	NOUN
ftr-321	801	16	of	of	ADP
ftr-321	801	17	the	the	DET
ftr-321	801	18	finnish	finnish	ADJ
ftr-321	801	19	cfc	cfc	PROPN
ftr-321	801	20	rule	rule	NOUN
ftr-321	801	21	compatible	compatible	ADJ
ftr-321	801	22	with	with	ADP
ftr-321	801	23	the	the	DET
ftr-321	801	24	dtc	dtc	NOUN
ftr-321	801	25	.	.	PUNCT
ftr-321	802	1	76	76	NUM
ftr-321	803	1	the	the	DET
ftr-321	803	2	judgment	judgment	NOUN
ftr-321	803	3	was	be	AUX
ftr-321	803	4	primarily	primarily	ADV
ftr-321	803	5	based	base	VERB
ftr-321	803	6	on	on	ADP
ftr-321	803	7	the	the	DET
ftr-321	803	8	objective	objective	NOUN
ftr-321	803	9	and	and	CCONJ
ftr-321	803	10	purpose	purpose	NOUN
ftr-321	803	11	of	of	ADP
ftr-321	803	12	the	the	DET
ftr-321	803	13	dtc	dtc	NOUN
ftr-321	803	14	and	and	CCONJ
ftr-321	803	15	the	the	DET
ftr-321	803	16	oecd	oecd	PROPN
ftr-321	803	17	commentary	commentary	NOUN
ftr-321	803	18	.	.	PUNCT
ftr-321	804	1	second	second	ADJ
ftr-321	804	2	,	,	PUNCT
ftr-321	804	3	the	the	DET
ftr-321	804	4	french	french	ADJ
ftr-321	804	5	conseil	conseil	PROPN
ftr-321	804	6	d’etat	d’etat	X
ftr-321	804	7	adopted	adopt	VERB
ftr-321	804	8	an	an	DET
ftr-321	804	9	entirely	entirely	ADV
ftr-321	804	10	different	different	ADJ
ftr-321	804	11	stance	stance	NOUN
ftr-321	804	12	in	in	ADP
ftr-321	804	13	its	its	PRON
ftr-321	804	14	judgment	judgment	NOUN
ftr-321	804	15	on	on	ADP
ftr-321	804	16	28	28	NUM
ftr-321	804	17	june	june	PROPN
ftr-321	804	18	2002	2002	NUM
ftr-321	804	19	that	that	PRON
ftr-321	804	20	concerned	concerned	ADJ
ftr-321	804	21	schneider	schneider	PROPN
ftr-321	804	22	sa	sa	PROPN
ftr-321	804	23	.	.	PROPN
ftr-321	805	1	77	77	NUM
ftr-321	805	2	the	the	DET
ftr-321	805	3	court	court	NOUN
ftr-321	805	4	held	hold	VERB
ftr-321	805	5	that	that	SCONJ
ftr-321	805	6	the	the	DET
ftr-321	805	7	1966	1966	NUM
ftr-321	805	8	dtc	dtc	NOUN
ftr-321	805	9	between	between	ADP
ftr-321	805	10	france	france	PROPN
ftr-321	805	11	and	and	CCONJ
ftr-321	805	12	switzerland	switzerland	PROPN
ftr-321	805	13	,	,	PUNCT
ftr-321	805	14	modified	modify	VERB
ftr-321	805	15	in	in	ADP
ftr-321	805	16	1969	1969	NUM
ftr-321	805	17	and	and	CCONJ
ftr-321	805	18	modeled	model	VERB
ftr-321	805	19	after	after	ADP
ftr-321	805	20	article	article	NOUN
ftr-321	805	21	7(1	7(1	NUM
ftr-321	805	22	)	)	PUNCT
ftr-321	805	23	oecd	oecd	PROPN
ftr-321	805	24	-	-	PUNCT
ftr-321	805	25	mc	mc	PROPN
ftr-321	805	26	,	,	PUNCT
ftr-321	805	27	required	require	VERB
ftr-321	805	28	the	the	DET
ftr-321	805	29	exemption	exemption	NOUN
ftr-321	805	30	of	of	ADP
ftr-321	805	31	income	income	NOUN
ftr-321	805	32	that	that	PRON
ftr-321	805	33	may	may	AUX
ftr-321	805	34	be	be	AUX
ftr-321	805	35	taxed	tax	VERB
ftr-321	805	36	in	in	ADP
ftr-321	805	37	switzerland	switzerland	PROPN
ftr-321	805	38	pursuant	pursuant	ADJ
ftr-321	805	39	to	to	ADP
ftr-321	805	40	article	article	NOUN
ftr-321	805	41	7(1	7(1	NUM
ftr-321	805	42	)	)	PUNCT
ftr-321	805	43	of	of	ADP
ftr-321	805	44	the	the	DET
ftr-321	805	45	dtc	dtc	NOUN
ftr-321	805	46	because	because	SCONJ
ftr-321	805	47	the	the	DET
ftr-321	805	48	swiss	swiss	ADJ
ftr-321	805	49	subsidiary	subsidiary	NOUN
ftr-321	805	50	had	have	VERB
ftr-321	805	51	its	its	PRON
ftr-321	805	52	place	place	NOUN
ftr-321	805	53	of	of	ADP
ftr-321	805	54	management	management	NOUN
ftr-321	805	55	in	in	ADP
ftr-321	805	56	switzerland	switzerland	PROPN
ftr-321	805	57	and	and	CCONJ
ftr-321	805	58	did	do	AUX
ftr-321	805	59	not	not	PART
ftr-321	805	60	have	have	VERB
ftr-321	805	61	a	a	DET
ftr-321	805	62	permanent	permanent	ADJ
ftr-321	805	63	establishment	establishment	NOUN
ftr-321	805	64	in	in	ADP
ftr-321	805	65	france	france	PROPN
ftr-321	805	66	.	.	PUNCT
ftr-321	806	1	the	the	DET
ftr-321	806	2	court	court	NOUN
ftr-321	806	3	maintained	maintain	VERB
ftr-321	806	4	that	that	SCONJ
ftr-321	806	5	the	the	DET
ftr-321	806	6	goal	goal	NOUN
ftr-321	806	7	of	of	ADP
ftr-321	806	8	preventing	prevent	VERB
ftr-321	806	9	double	double	ADJ
ftr-321	806	10	taxation	taxation	NOUN
ftr-321	806	11	did	do	AUX
ftr-321	806	12	not	not	PART
ftr-321	806	13	allow	allow	VERB
ftr-321	806	14	any	any	DET
ftr-321	806	15	other	other	ADJ
ftr-321	806	16	interpretation	interpretation	NOUN
ftr-321	806	17	of	of	ADP
ftr-321	806	18	the	the	DET
ftr-321	806	19	treaty	treaty	NOUN
ftr-321	806	20	rules	rule	NOUN
ftr-321	806	21	.	.	PUNCT
ftr-321	807	1	it	it	PRON
ftr-321	807	2	is	be	AUX
ftr-321	807	3	unproductive	unproductive	ADJ
ftr-321	807	4	for	for	ADP
ftr-321	807	5	a	a	DET
ftr-321	807	6	solution	solution	NOUN
ftr-321	807	7	to	to	PART
ftr-321	807	8	rely	rely	VERB
ftr-321	807	9	on	on	ADP
ftr-321	807	10	the	the	DET
ftr-321	807	11	objective	objective	NOUN
ftr-321	807	12	of	of	ADP
ftr-321	807	13	the	the	DET
ftr-321	807	14	dtcs	dtcs	NOUN
ftr-321	807	15	alone	alone	ADV
ftr-321	807	16	.	.	PUNCT
ftr-321	808	1	78	78	NUM
ftr-321	808	2	although	although	SCONJ
ftr-321	808	3	dtcs	dtcs	NOUN
ftr-321	808	4	are	be	AUX
ftr-321	808	5	intended	intend	VERB
ftr-321	808	6	to	to	PART
ftr-321	808	7	prevent	prevent	VERB
ftr-321	808	8	double	double	ADJ
ftr-321	808	9	taxation	taxation	NOUN
ftr-321	808	10	,	,	PUNCT
ftr-321	808	11	they	they	PRON
ftr-321	808	12	can	can	AUX
ftr-321	808	13	only	only	ADV
ftr-321	808	14	do	do	VERB
ftr-321	808	15	so	so	ADV
ftr-321	808	16	only	only	ADV
ftr-321	808	17	within	within	ADP
ftr-321	808	18	their	their	PRON
ftr-321	808	19	scope	scope	NOUN
ftr-321	808	20	of	of	ADP
ftr-321	808	21	application	application	NOUN
ftr-321	808	22	.	.	PUNCT
ftr-321	809	1	79	79	NUM
ftr-321	809	2	as	as	ADP
ftr-321	809	3	a	a	DET
ftr-321	809	4	result	result	NOUN
ftr-321	809	5	of	of	ADP
ftr-321	809	6	cfc	cfc	PROPN
ftr-321	809	7	rules	rule	NOUN
ftr-321	810	1	,	,	PUNCT
ftr-321	810	2	the	the	DET
ftr-321	810	3	two	two	NUM
ftr-321	810	4	states	state	NOUN
ftr-321	810	5	will	will	AUX
ftr-321	810	6	attribute	attribute	VERB
ftr-321	810	7	the	the	DET
ftr-321	810	8	income	income	NOUN
ftr-321	810	9	to	to	ADP
ftr-321	810	10	different	different	ADJ
ftr-321	810	11	persons	person	NOUN
ftr-321	810	12	,	,	PUNCT
ftr-321	810	13	and	and	CCONJ
ftr-321	810	14	the	the	DET
ftr-321	810	15	dtcs	dtcs	NOUN
ftr-321	810	16	usually	usually	ADV
ftr-321	810	17	will	will	AUX
ftr-321	810	18	not	not	PART
ftr-321	810	19	focus	focus	VERB
ftr-321	810	20	on	on	ADP
ftr-321	810	21	ensuring	ensure	VERB
ftr-321	810	22	protection	protection	NOUN
ftr-321	810	23	against	against	ADP
ftr-321	810	24	such	such	ADJ
ftr-321	810	25	economic	economic	ADJ
ftr-321	810	26	double	double	ADJ
ftr-321	810	27	75	75	NUM
ftr-321	810	28	.	.	PUNCT
ftr-321	811	1	highlights	highlight	NOUN
ftr-321	811	2	&	&	CCONJ
ftr-321	811	3	insights	insight	NOUN
ftr-321	811	4	,	,	PUNCT
ftr-321	811	5	supra	supra	PROPN
ftr-321	811	6	note	note	PROPN
ftr-321	811	7	66	66	NUM
ftr-321	811	8	,	,	PUNCT
ftr-321	811	9	at	at	ADP
ftr-321	811	10	59	59	NUM
ftr-321	811	11	.	.	PUNCT
ftr-321	811	12	76	76	NUM
ftr-321	811	13	.	.	PUNCT
ftr-321	812	1	re	re	VERB
ftr-321	812	2	a	a	DET
ftr-321	812	3	oyj	oyj	X
ftr-321	812	4	abp	abp	NOUN
ftr-321	812	5	,	,	PUNCT
ftr-321	812	6	20	20	NUM
ftr-321	812	7	march	march	NOUN
ftr-321	812	8	2002	2002	NUM
ftr-321	812	9	,	,	PUNCT
ftr-321	812	10	kho	kho	PROPN
ftr-321	812	11	596/2002/26	596/2002/26	PROPN
ftr-321	812	12	,	,	PUNCT
ftr-321	812	13	4	4	NUM
ftr-321	812	14	int’l	int’l	NUM
ftr-321	812	15	tax	tax	PROPN
ftr-321	812	16	l.	l.	PROPN
ftr-321	812	17	rep	rep	PROPN
ftr-321	812	18	.	.	PROPN
ftr-321	812	19	,	,	PUNCT
ftr-321	812	20	1009	1009	NUM
ftr-321	812	21	(	(	PUNCT
ftr-321	812	22	2002	2002	NUM
ftr-321	812	23	)	)	PUNCT
ftr-321	812	24	(	(	PUNCT
ftr-321	812	25	belgium	belgium	NOUN
ftr-321	812	26	-	-	PUNCT
ftr-321	812	27	finland	finland	PROPN
ftr-321	812	28	tax	tax	NOUN
ftr-321	812	29	treaty	treaty	NOUN
ftr-321	812	30	)	)	PUNCT
ftr-321	813	1	[	[	X
ftr-321	813	2	fin	fin	NOUN
ftr-321	813	3	.	.	PUNCT
ftr-321	813	4	]	]	PUNCT
ftr-321	813	5	;	;	PUNCT
ftr-321	813	6	see	see	VERB
ftr-321	813	7	also	also	ADV
ftr-321	813	8	marjaana	marjaana	PROPN
ftr-321	813	9	helminen	helminen	PROPN
ftr-321	813	10	,	,	PUNCT
ftr-321	813	11	national	national	PROPN
ftr-321	813	12	report	report	PROPN
ftr-321	813	13	finland	finland	PROPN
ftr-321	813	14	,	,	PUNCT
ftr-321	813	15	in	in	ADP
ftr-321	813	16	8	8	NUM
ftr-321	813	17	cfc	cfc	NOUN
ftr-321	813	18	regulations	regulation	NOUN
ftr-321	813	19	,	,	PUNCT
ftr-321	813	20	tax	tax	NOUN
ftr-321	813	21	treaties	treaty	NOUN
ftr-321	813	22	and	and	CCONJ
ftr-321	813	23	ec	ec	PROPN
ftr-321	813	24	law	law	NOUN
ftr-321	813	25	191	191	NUM
ftr-321	813	26	204–20	204–20	PROPN
ftr-321	813	27	(	(	PUNCT
ftr-321	813	28	michael	michael	PROPN
ftr-321	813	29	lang	lang	PROPN
ftr-321	813	30	et	et	PROPN
ftr-321	813	31	al	al	PROPN
ftr-321	813	32	eds	eds	PROPN
ftr-321	813	33	.	.	PROPN
ftr-321	813	34	,	,	PUNCT
ftr-321	813	35	2004	2004	NUM
ftr-321	813	36	)	)	PUNCT
ftr-321	813	37	.	.	PUNCT
ftr-321	814	1	77	77	NUM
ftr-321	814	2	.	.	PUNCT
ftr-321	814	3	re	re	VERB
ftr-321	814	4	societé	societé	PROPN
ftr-321	814	5	schneider	schneider	PROPN
ftr-321	814	6	electric	electric	PROPN
ftr-321	814	7	,	,	PUNCT
ftr-321	814	8	28	28	NUM
ftr-321	814	9	june	june	PROPN
ftr-321	814	10	2002	2002	NUM
ftr-321	814	11	,	,	PUNCT
ftr-321	814	12	conseil	conseil	PROPN
ftr-321	814	13	d’etat	d’etat	X
ftr-321	814	14	[	[	X
ftr-321	814	15	supreme	supreme	ADJ
ftr-321	814	16	administrative	administrative	ADJ
ftr-321	814	17	court	court	PROPN
ftr-321	814	18	]	]	PUNCT
ftr-321	814	19	no	no	INTJ
ftr-321	814	20	.	.	NOUN
ftr-321	814	21	232276	232276	NUM
ftr-321	814	22	,	,	PUNCT
ftr-321	814	23	4	4	NUM
ftr-321	814	24	int’l	int’l	NUM
ftr-321	814	25	tax	tax	PROPN
ftr-321	814	26	l.	l.	PROPN
ftr-321	814	27	rep	rep	PROPN
ftr-321	814	28	.	.	PROPN
ftr-321	814	29	1077	1077	NUM
ftr-321	814	30	(	(	PUNCT
ftr-321	814	31	2002	2002	NUM
ftr-321	814	32	)	)	PUNCT
ftr-321	815	1	[	[	X
ftr-321	815	2	fr	fr	NOUN
ftr-321	815	3	.	.	PUNCT
ftr-321	815	4	]	]	PUNCT
ftr-321	815	5	;	;	PUNCT
ftr-321	815	6	see	see	VERB
ftr-321	815	7	also	also	ADV
ftr-321	815	8	p.	p.	PROPN
ftr-321	815	9	douvier	douvier	PROPN
ftr-321	815	10	&	&	CCONJ
ftr-321	815	11	d.	d.	PROPN
ftr-321	815	12	bouzoraa	bouzoraa	PROPN
ftr-321	815	13	,	,	PUNCT
ftr-321	815	14	france	france	PROPN
ftr-321	815	15	:	:	PUNCT
ftr-321	815	16	court	court	NOUN
ftr-321	815	17	of	of	ADP
ftr-321	815	18	appeals	appeals	PROPN
ftr-321	815	19	confirms	confirm	VERB
ftr-321	815	20	incompatibility	incompatibility	NOUN
ftr-321	815	21	of	of	ADP
ftr-321	815	22	cfc	cfc	PROPN
ftr-321	815	23	rules	rule	NOUN
ftr-321	815	24	with	with	ADP
ftr-321	815	25	tax	tax	NOUN
ftr-321	815	26	treaties	treaty	NOUN
ftr-321	815	27	,	,	PUNCT
ftr-321	815	28	41	41	NUM
ftr-321	815	29	eur	eur	NOUN
ftr-321	815	30	.	.	PUNCT
ftr-321	815	31	tax’n	tax’n	NUM
ftr-321	815	32	184	184	NUM
ftr-321	815	33	(	(	PUNCT
ftr-321	815	34	2001	2001	NUM
ftr-321	815	35	)	)	PUNCT
ftr-321	815	36	.	.	PUNCT
ftr-321	816	1	78	78	NUM
ftr-321	816	2	.	.	PUNCT
ftr-321	817	1	michael	michael	PROPN
ftr-321	817	2	lang	lang	PROPN
ftr-321	817	3	,	,	PUNCT
ftr-321	817	4	die	die	VERB
ftr-321	817	5	besteuerung	besteuerung	PROPN
ftr-321	817	6	von	von	PROPN
ftr-321	817	7	einkünften	einkünften	PROPN
ftr-321	817	8	bei	bei	PROPN
ftr-321	817	9	unterschiedlichen	unterschiedlichen	PROPN
ftr-321	817	10	personen	personen	PROPN
ftr-321	817	11	aus	aus	PROPN
ftr-321	817	12	dem	dem	PROPN
ftr-321	817	13	blickwinkel	blickwinkel	PROPN
ftr-321	817	14	des	des	PROPN
ftr-321	817	15	dba	dba	PROPN
ftr-321	817	16	-	-	PUNCT
ftr-321	817	17	rechts	recht	NOUN
ftr-321	817	18	,	,	PUNCT
ftr-321	817	19	10	10	NUM
ftr-321	817	20	swi	swi	NOUN
ftr-321	817	21	527	527	NUM
ftr-321	817	22	,	,	PUNCT
ftr-321	817	23	527–35	527–35	NUM
ftr-321	817	24	(	(	PUNCT
ftr-321	817	25	2000	2000	NUM
ftr-321	817	26	)	)	PUNCT
ftr-321	817	27	.	.	PUNCT
ftr-321	818	1	79	79	NUM
ftr-321	818	2	.	.	PUNCT
ftr-321	819	1	i	i	PRON
ftr-321	819	2	d.	d.	PROPN
ftr-321	819	3	at	at	ADP
ftr-321	819	4	533–35	533–35	NUM
ftr-321	819	5	.	.	PUNCT
ftr-321	820	1	2012	2012	NUM
ftr-321	820	2	]	]	PUNCT
ftr-321	820	3	eu	eu	NOUN
ftr-321	820	4	ccctb	ccctb	NOUN
ftr-321	820	5	proposal	proposal	NOUN
ftr-321	820	6	345	345	NUM
ftr-321	820	7	taxation	taxation	NOUN
ftr-321	820	8	.	.	PUNCT
ftr-321	821	1	80	80	NUM
ftr-321	822	1	the	the	DET
ftr-321	822	2	model	model	NOUN
ftr-321	822	3	-	-	PUNCT
ftr-321	822	4	commentary	commentary	NOUN
ftr-321	822	5	does	do	AUX
ftr-321	822	6	not	not	PART
ftr-321	822	7	offer	offer	VERB
ftr-321	822	8	a	a	DET
ftr-321	822	9	solution	solution	NOUN
ftr-321	822	10	either	either	ADV
ftr-321	822	11	.	.	PUNCT
ftr-321	823	1	it	it	PRON
ftr-321	823	2	is	be	AUX
ftr-321	823	3	the	the	DET
ftr-321	823	4	treaty	treaty	NOUN
ftr-321	823	5	rule	rule	NOUN
ftr-321	823	6	that	that	PRON
ftr-321	823	7	is	be	AUX
ftr-321	823	8	decisive	decisive	ADJ
ftr-321	823	9	,	,	PUNCT
ftr-321	823	10	and	and	CCONJ
ftr-321	823	11	its	its	PRON
ftr-321	823	12	content	content	NOUN
ftr-321	823	13	must	must	AUX
ftr-321	823	14	be	be	AUX
ftr-321	823	15	interpreted	interpret	VERB
ftr-321	823	16	in	in	ADP
ftr-321	823	17	reliance	reliance	NOUN
ftr-321	823	18	on	on	ADP
ftr-321	823	19	the	the	DET
ftr-321	823	20	commentary	commentary	NOUN
ftr-321	823	21	.	.	PUNCT
ftr-321	824	1	based	base	VERB
ftr-321	824	2	on	on	ADP
ftr-321	824	3	an	an	DET
ftr-321	824	4	appropriate	appropriate	ADJ
ftr-321	824	5	view	view	NOUN
ftr-321	824	6	,	,	PUNCT
ftr-321	824	7	however	however	ADV
ftr-321	824	8	,	,	PUNCT
ftr-321	824	9	this	this	PRON
ftr-321	824	10	applies	apply	VERB
ftr-321	824	11	only	only	ADV
ftr-321	824	12	if	if	SCONJ
ftr-321	824	13	the	the	DET
ftr-321	824	14	version	version	NOUN
ftr-321	824	15	of	of	ADP
ftr-321	824	16	the	the	DET
ftr-321	824	17	commentary	commentary	NOUN
ftr-321	824	18	that	that	PRON
ftr-321	824	19	addresses	address	VERB
ftr-321	824	20	the	the	DET
ftr-321	824	21	issue	issue	NOUN
ftr-321	824	22	had	have	AUX
ftr-321	824	23	already	already	ADV
ftr-321	824	24	been	be	AUX
ftr-321	824	25	available	available	ADJ
ftr-321	824	26	when	when	SCONJ
ftr-321	824	27	the	the	DET
ftr-321	824	28	relevant	relevant	ADJ
ftr-321	824	29	dtc	dtc	NOUN
ftr-321	824	30	was	be	AUX
ftr-321	824	31	concluded	conclude	VERB
ftr-321	824	32	.	.	PUNCT
ftr-321	825	1	81	81	NUM
ftr-321	825	2	in	in	ADP
ftr-321	825	3	the	the	DET
ftr-321	825	4	case	case	NOUN
ftr-321	825	5	of	of	ADP
ftr-321	825	6	those	those	DET
ftr-321	825	7	dtcs	dtcs	NOUN
ftr-321	825	8	that	that	PRON
ftr-321	825	9	are	be	AUX
ftr-321	825	10	modeled	model	VERB
ftr-321	825	11	after	after	ADP
ftr-321	825	12	the	the	DET
ftr-321	825	13	oecd	oecd	PROPN
ftr-321	825	14	model	model	NOUN
ftr-321	825	15	,	,	PUNCT
ftr-321	825	16	article	article	NOUN
ftr-321	825	17	7	7	NUM
ftr-321	825	18	is	be	AUX
ftr-321	825	19	one	one	NUM
ftr-321	825	20	possible	possible	ADJ
ftr-321	825	21	distributive	distributive	ADJ
ftr-321	825	22	rule	rule	NOUN
ftr-321	825	23	.	.	PUNCT
ftr-321	826	1	pursuant	pursuant	ADJ
ftr-321	826	2	to	to	ADP
ftr-321	826	3	article	article	NOUN
ftr-321	826	4	7	7	NUM
ftr-321	826	5	oecd	oecd	PROPN
ftr-321	826	6	-	-	PUNCT
ftr-321	826	7	mc	mc	PROPN
ftr-321	826	8	,	,	PUNCT
ftr-321	826	9	the	the	DET
ftr-321	826	10	profits	profit	NOUN
ftr-321	826	11	of	of	ADP
ftr-321	826	12	an	an	DET
ftr-321	826	13	enterprise	enterprise	NOUN
ftr-321	826	14	of	of	ADP
ftr-321	826	15	a	a	DET
ftr-321	826	16	contracting	contracting	NOUN
ftr-321	826	17	state	state	NOUN
ftr-321	826	18	shall	shall	AUX
ftr-321	826	19	be	be	AUX
ftr-321	826	20	taxable	taxable	ADJ
ftr-321	826	21	only	only	ADV
ftr-321	826	22	in	in	ADP
ftr-321	826	23	that	that	DET
ftr-321	826	24	state	state	NOUN
ftr-321	826	25	,	,	PUNCT
ftr-321	826	26	unless	unless	SCONJ
ftr-321	826	27	the	the	DET
ftr-321	826	28	enterprise	enterprise	NOUN
ftr-321	826	29	carries	carry	VERB
ftr-321	826	30	on	on	ADP
ftr-321	826	31	business	business	NOUN
ftr-321	826	32	in	in	ADP
ftr-321	826	33	the	the	DET
ftr-321	826	34	other	other	ADJ
ftr-321	826	35	contracting	contracting	NOUN
ftr-321	826	36	state	state	NOUN
ftr-321	826	37	through	through	ADP
ftr-321	826	38	a	a	DET
ftr-321	826	39	permanent	permanent	ADJ
ftr-321	826	40	establishment	establishment	NOUN
ftr-321	826	41	situated	situate	VERB
ftr-321	826	42	therein	therein	ADV
ftr-321	826	43	,	,	PUNCT
ftr-321	826	44	and	and	CCONJ
ftr-321	826	45	the	the	DET
ftr-321	826	46	profits	profit	NOUN
ftr-321	826	47	are	be	AUX
ftr-321	826	48	attributable	attributable	ADJ
ftr-321	826	49	to	to	ADP
ftr-321	826	50	that	that	DET
ftr-321	826	51	permanent	permanent	ADJ
ftr-321	826	52	establishment	establishment	NOUN
ftr-321	826	53	.	.	PUNCT
ftr-321	827	1	the	the	DET
ftr-321	827	2	state	state	NOUN
ftr-321	827	3	of	of	ADP
ftr-321	827	4	residency	residency	NOUN
ftr-321	827	5	does	do	AUX
ftr-321	827	6	not	not	PART
ftr-321	827	7	have	have	VERB
ftr-321	827	8	a	a	DET
ftr-321	827	9	right	right	NOUN
ftr-321	827	10	to	to	PART
ftr-321	827	11	tax	tax	VERB
ftr-321	827	12	if	if	SCONJ
ftr-321	827	13	those	those	DET
ftr-321	827	14	profits	profit	NOUN
ftr-321	827	15	must	must	AUX
ftr-321	827	16	be	be	AUX
ftr-321	827	17	exempt	exempt	ADJ
ftr-321	827	18	under	under	ADP
ftr-321	827	19	the	the	DET
ftr-321	827	20	method	method	NOUN
ftr-321	827	21	of	of	ADP
ftr-321	827	22	taxation	taxation	NOUN
ftr-321	827	23	rules	rule	NOUN
ftr-321	827	24	.	.	PUNCT
ftr-321	828	1	in	in	ADP
ftr-321	828	2	the	the	DET
ftr-321	828	3	case	case	NOUN
ftr-321	828	4	of	of	ADP
ftr-321	828	5	such	such	DET
ftr-321	828	6	a	a	DET
ftr-321	828	7	foreign	foreign	ADJ
ftr-321	828	8	controlled	control	VERB
ftr-321	828	9	company	company	NOUN
ftr-321	828	10	,	,	PUNCT
ftr-321	828	11	the	the	DET
ftr-321	828	12	profits	profit	NOUN
ftr-321	828	13	of	of	ADP
ftr-321	828	14	which	which	PRON
ftr-321	828	15	are	be	AUX
ftr-321	828	16	attributable	attributable	ADJ
ftr-321	828	17	to	to	ADP
ftr-321	828	18	the	the	DET
ftr-321	828	19	eu	eu	PROPN
ftr-321	828	20	company	company	NOUN
ftr-321	828	21	,	,	PUNCT
ftr-321	828	22	the	the	DET
ftr-321	828	23	dtc	dtc	NOUN
ftr-321	828	24	can	can	AUX
ftr-321	828	25	achieve	achieve	VERB
ftr-321	828	26	that	that	DET
ftr-321	828	27	effect	effect	NOUN
ftr-321	828	28	only	only	ADV
ftr-321	828	29	if	if	SCONJ
ftr-321	828	30	the	the	DET
ftr-321	828	31	attribution	attribution	NOUN
ftr-321	828	32	of	of	ADP
ftr-321	828	33	profits	profit	NOUN
ftr-321	828	34	,	,	PUNCT
ftr-321	828	35	for	for	ADP
ftr-321	828	36	purposes	purpose	NOUN
ftr-321	828	37	of	of	ADP
ftr-321	828	38	treaty	treaty	NOUN
ftr-321	828	39	law	law	NOUN
ftr-321	828	40	,	,	PUNCT
ftr-321	828	41	also	also	ADV
ftr-321	828	42	leads	lead	VERB
ftr-321	828	43	to	to	ADP
ftr-321	828	44	its	its	PRON
ftr-321	828	45	qualification	qualification	NOUN
ftr-321	828	46	as	as	ADP
ftr-321	828	47	a	a	DET
ftr-321	828	48	permanent	permanent	ADJ
ftr-321	828	49	establishment	establishment	NOUN
ftr-321	828	50	of	of	ADP
ftr-321	828	51	the	the	DET
ftr-321	828	52	eu	eu	PROPN
ftr-321	828	53	company	company	NOUN
ftr-321	828	54	.	.	PUNCT
ftr-321	829	1	it	it	PRON
ftr-321	829	2	is	be	AUX
ftr-321	829	3	,	,	PUNCT
ftr-321	829	4	however	however	ADV
ftr-321	829	5	,	,	PUNCT
ftr-321	829	6	highly	highly	ADV
ftr-321	829	7	doubtful	doubtful	ADJ
ftr-321	829	8	whether	whether	SCONJ
ftr-321	829	9	that	that	DET
ftr-321	829	10	attribution	attribution	NOUN
ftr-321	829	11	,	,	PUNCT
ftr-321	829	12	decided	decide	VERB
ftr-321	829	13	on	on	ADP
ftr-321	829	14	national	national	ADJ
ftr-321	829	15	level	level	NOUN
ftr-321	829	16	,	,	PUNCT
ftr-321	829	17	could	could	AUX
ftr-321	829	18	also	also	ADV
ftr-321	829	19	impact	impact	VERB
ftr-321	829	20	article	article	NOUN
ftr-321	829	21	7	7	NUM
ftr-321	829	22	oecd	oecd	PROPN
ftr-321	829	23	-	-	PUNCT
ftr-321	829	24	mc	mc	PROPN
ftr-321	829	25	.	.	PROPN
ftr-321	829	26	82	82	NUM
ftr-321	829	27	article	article	NOUN
ftr-321	829	28	7	7	NUM
ftr-321	829	29	oecd	oecd	PROPN
ftr-321	829	30	-	-	PUNCT
ftr-321	829	31	mc	mc	PROPN
ftr-321	829	32	is	be	AUX
ftr-321	829	33	,	,	PUNCT
ftr-321	829	34	however	however	ADV
ftr-321	829	35	,	,	PUNCT
ftr-321	829	36	applicable	applicable	ADJ
ftr-321	829	37	only	only	ADV
ftr-321	829	38	if	if	SCONJ
ftr-321	829	39	article	article	NOUN
ftr-321	829	40	10	10	NUM
ftr-321	829	41	oecd	oecd	PROPN
ftr-321	829	42	-	-	PUNCT
ftr-321	829	43	mc	mc	PROPN
ftr-321	829	44	does	do	AUX
ftr-321	829	45	not	not	PART
ftr-321	829	46	apply	apply	VERB
ftr-321	829	47	,	,	PUNCT
ftr-321	829	48	as	as	SCONJ
ftr-321	829	49	the	the	DET
ftr-321	829	50	latter	latter	NOUN
ftr-321	829	51	has	have	VERB
ftr-321	829	52	priority	priority	NOUN
ftr-321	829	53	pursuant	pursuant	ADJ
ftr-321	829	54	to	to	ADP
ftr-321	829	55	the	the	DET
ftr-321	829	56	rules	rule	NOUN
ftr-321	829	57	of	of	ADP
ftr-321	829	58	subsidiarity	subsidiarity	NOUN
ftr-321	829	59	of	of	ADP
ftr-321	829	60	treaty	treaty	NOUN
ftr-321	829	61	law	law	NOUN
ftr-321	829	62	.	.	PUNCT
ftr-321	830	1	if	if	SCONJ
ftr-321	830	2	the	the	DET
ftr-321	830	3	participation	participation	NOUN
ftr-321	830	4	in	in	ADP
ftr-321	830	5	such	such	DET
ftr-321	830	6	an	an	DET
ftr-321	830	7	entity	entity	NOUN
ftr-321	830	8	represents	represent	VERB
ftr-321	830	9	a	a	DET
ftr-321	830	10	share	share	NOUN
ftr-321	830	11	in	in	ADP
ftr-321	830	12	a	a	DET
ftr-321	830	13	company	company	NOUN
ftr-321	830	14	,	,	PUNCT
ftr-321	830	15	i	i	PRON
ftr-321	830	16	believe	believe	VERB
ftr-321	830	17	that	that	SCONJ
ftr-321	830	18	the	the	DET
ftr-321	830	19	requirements	requirement	NOUN
ftr-321	830	20	for	for	ADP
ftr-321	830	21	an	an	DET
ftr-321	830	22	application	application	NOUN
ftr-321	830	23	of	of	ADP
ftr-321	830	24	article	article	NOUN
ftr-321	830	25	10	10	NUM
ftr-321	830	26	oecd	oecd	PROPN
ftr-321	830	27	-	-	PUNCT
ftr-321	830	28	mc	mc	PROPN
ftr-321	830	29	are	be	AUX
ftr-321	830	30	fulfilled	fulfil	VERB
ftr-321	830	31	,	,	PUNCT
ftr-321	830	32	as	as	SCONJ
ftr-321	830	33	the	the	DET
ftr-321	830	34	share	share	NOUN
ftr-321	830	35	is	be	AUX
ftr-321	830	36	causal	causal	ADJ
ftr-321	830	37	for	for	SCONJ
ftr-321	830	38	the	the	DET
ftr-321	830	39	tax	tax	NOUN
ftr-321	830	40	liability	liability	NOUN
ftr-321	830	41	pursuant	pursuant	ADJ
ftr-321	830	42	to	to	ADP
ftr-321	830	43	article	article	NOUN
ftr-321	830	44	82	82	NUM
ftr-321	830	45	et	et	PROPN
ftr-321	830	46	seq	seq	PROPN
ftr-321	830	47	.	.	PROPN
ftr-321	831	1	83	83	NUM
ftr-321	832	1	this	this	PRON
ftr-321	832	2	applies	apply	VERB
ftr-321	832	3	not	not	PART
ftr-321	832	4	only	only	ADV
ftr-321	832	5	to	to	ADP
ftr-321	832	6	the	the	DET
ftr-321	832	7	distribution	distribution	NOUN
ftr-321	832	8	of	of	ADP
ftr-321	832	9	profits	profit	NOUN
ftr-321	832	10	but	but	CCONJ
ftr-321	832	11	also	also	ADV
ftr-321	832	12	to	to	ADP
ftr-321	832	13	the	the	DET
ftr-321	832	14	profit	profit	NOUN
ftr-321	832	15	itself	itself	PRON
ftr-321	832	16	.	.	PUNCT
ftr-321	833	1	however	however	ADV
ftr-321	833	2	,	,	PUNCT
ftr-321	833	3	the	the	DET
ftr-321	833	4	application	application	NOUN
ftr-321	833	5	of	of	ADP
ftr-321	833	6	article	article	NOUN
ftr-321	833	7	10	10	NUM
ftr-321	833	8	oecd	oecd	PROPN
ftr-321	833	9	-	-	PUNCT
ftr-321	833	10	mc	mc	PROPN
ftr-321	833	11	is	be	AUX
ftr-321	833	12	occasionally	occasionally	ADV
ftr-321	833	13	doubtful	doubtful	ADJ
ftr-321	833	14	;	;	PUNCT
ftr-321	833	15	for	for	ADP
ftr-321	833	16	example	example	NOUN
ftr-321	833	17	,	,	PUNCT
ftr-321	833	18	because	because	SCONJ
ftr-321	833	19	there	there	PRON
ftr-321	833	20	is	be	VERB
ftr-321	833	21	no	no	DET
ftr-321	833	22	payment	payment	NOUN
ftr-321	833	23	.	.	PUNCT
ftr-321	834	1	84	84	NUM
ftr-321	834	2	in	in	ADP
ftr-321	834	3	my	my	PRON
ftr-321	834	4	opinion	opinion	NOUN
ftr-321	834	5	,	,	PUNCT
ftr-321	834	6	however	however	ADV
ftr-321	834	7	,	,	PUNCT
ftr-321	834	8	the	the	DET
ftr-321	834	9	term	term	NOUN
ftr-321	834	10	―pay‖	―pay‖	PRON
ftr-321	834	11	must	must	AUX
ftr-321	834	12	not	not	PART
ftr-321	834	13	be	be	AUX
ftr-321	834	14	construed	construe	VERB
ftr-321	834	15	so	so	ADV
ftr-321	834	16	restrictively	restrictively	ADV
ftr-321	834	17	and	and	CCONJ
ftr-321	834	18	should	should	AUX
ftr-321	834	19	cover	cover	VERB
ftr-321	834	20	any	any	DET
ftr-321	834	21	event	event	NOUN
ftr-321	834	22	80	80	NUM
ftr-321	834	23	.	.	PUNCT
ftr-321	835	1	see	see	VERB
ftr-321	835	2	oecd	oecd	PROPN
ftr-321	835	3	-	-	PUNCT
ftr-321	835	4	mc	mc	PROPN
ftr-321	835	5	,	,	PUNCT
ftr-321	835	6	supra	supra	PROPN
ftr-321	835	7	note	note	PROPN
ftr-321	835	8	20	20	NUM
ftr-321	835	9	,	,	PUNCT
ftr-321	835	10	art	art	NOUN
ftr-321	835	11	.	.	PUNCT
ftr-321	836	1	23a	23a	NOUN
ftr-321	836	2	(	(	PUNCT
ftr-321	836	3	commentary	commentary	NOUN
ftr-321	836	4	)	)	PUNCT
ftr-321	836	5	;	;	PUNCT
ftr-321	836	6	i	i	PROPN
ftr-321	836	7	d.	d.	PROPN
ftr-321	836	8	art	art	PROPN
ftr-321	836	9	.	.	PUNCT
ftr-321	837	1	23a	23a	NUM
ftr-321	837	2	–	–	PUNCT
ftr-321	837	3	b	b	NOUN
ftr-321	837	4	(	(	PUNCT
ftr-321	837	5	commentary	commentary	NOUN
ftr-321	837	6	)	)	PUNCT
ftr-321	837	7	,	,	PUNCT
ftr-321	837	8	¶	¶	NOUN
ftr-321	837	9	2	2	NUM
ftr-321	837	10	.	.	PUNCT
ftr-321	837	11	81	81	NUM
ftr-321	837	12	.	.	PUNCT
ftr-321	837	13	verwaltungsgerichtshof	verwaltungsgerichtshof	NOUN
ftr-321	838	1	[	[	X
ftr-321	838	2	vwgh	vwgh	NOUN
ftr-321	838	3	]	]	X
ftr-321	838	4	[	[	X
ftr-321	838	5	supreme	supreme	PROPN
ftr-321	838	6	administrative	administrative	ADJ
ftr-321	838	7	court	court	PROPN
ftr-321	838	8	]	]	PUNCT
ftr-321	838	9	31	31	NUM
ftr-321	838	10	july	july	PROPN
ftr-321	838	11	1996	1996	NUM
ftr-321	838	12	,	,	PUNCT
ftr-321	838	13	docket	docket	NOUN
ftr-321	838	14	no	no	INTJ
ftr-321	838	15	.	.	PUNCT
ftr-321	839	1	92/13/0172	92/13/0172	NUM
ftr-321	839	2	,	,	PUNCT
ftr-321	839	3	21	21	NUM
ftr-321	839	4	may	may	PROPN
ftr-321	839	5	1997	1997	NUM
ftr-321	839	6	,	,	PUNCT
ftr-321	839	7	96/14/0084	96/14/0084	NUM
ftr-321	839	8	;	;	PUNCT
ftr-321	839	9	see	see	VERB
ftr-321	839	10	also	also	ADV
ftr-321	839	11	michael	michael	PROPN
ftr-321	839	12	lang	lang	PROPN
ftr-321	839	13	,	,	PUNCT
ftr-321	839	14	das	das	PROPN
ftr-321	839	15	oecd	oecd	PROPN
ftr-321	839	16	-	-	PUNCT
ftr-321	839	17	musterabkommen	musterabkommen	PROPN
ftr-321	839	18	2001	2001	NUM
ftr-321	839	19	und	und	ADJ
ftr-321	839	20	darüber	darüber	NOUN
ftr-321	839	21	hinaus	hinaus	NOUN
ftr-321	839	22	:	:	PUNCT
ftr-321	839	23	welche	welche	PROPN
ftr-321	839	24	bedeutung	bedeutung	PROPN
ftr-321	839	25	haben	haben	PROPN
ftr-321	839	26	die	die	VERB
ftr-321	839	27	nach	nach	PROPN
ftr-321	839	28	abschluss	abschluss	PROPN
ftr-321	839	29	eines	eine	VERB
ftr-321	839	30	doppelbesteuerungsabkommens	doppelbesteuerungsabkommens	NOUN
ftr-321	839	31	erfolgten	erfolgten	NOUN
ftr-321	839	32	änderungen	änderungen	NOUN
ftr-321	839	33	des	des	X
ftr-321	839	34	oecd	oecd	PROPN
ftr-321	839	35	-	-	PUNCT
ftr-321	839	36	kommentars	kommentar	NOUN
ftr-321	839	37	?	?	PUNCT
ftr-321	839	38	,	,	PUNCT
ftr-321	839	39	10	10	NUM
ftr-321	839	40	istr	istr	NOUN
ftr-321	839	41	538	538	NUM
ftr-321	839	42	(	(	PUNCT
ftr-321	839	43	2001	2001	NUM
ftr-321	839	44	)	)	PUNCT
ftr-321	839	45	;	;	PUNCT
ftr-321	839	46	avery	avery	PROPN
ftr-321	839	47	jones	jones	PROPN
ftr-321	839	48	,	,	PUNCT
ftr-321	839	49	the	the	DET
ftr-321	839	50	effect	effect	NOUN
ftr-321	839	51	of	of	ADP
ftr-321	839	52	changes	change	NOUN
ftr-321	839	53	in	in	ADP
ftr-321	839	54	the	the	DET
ftr-321	839	55	oecd	oecd	PROPN
ftr-321	839	56	commentaries	commentary	NOUN
ftr-321	839	57	after	after	SCONJ
ftr-321	839	58	a	a	DET
ftr-321	839	59	treaty	treaty	NOUN
ftr-321	839	60	is	be	AUX
ftr-321	839	61	concluded	conclude	VERB
ftr-321	839	62	,	,	PUNCT
ftr-321	839	63	56	56	NUM
ftr-321	839	64	bull	bull	NOUN
ftr-321	839	65	.	.	PUNCT
ftr-321	840	1	int’l	int’l	PRON
ftr-321	840	2	fiscal	fiscal	ADJ
ftr-321	840	3	documentation	documentation	NOUN
ftr-321	840	4	102	102	NUM
ftr-321	840	5	(	(	PUNCT
ftr-321	840	6	2002	2002	NUM
ftr-321	840	7	)	)	PUNCT
ftr-321	840	8	.	.	PUNCT
ftr-321	841	1	82	82	NUM
ftr-321	841	2	.	.	PUNCT
ftr-321	842	1	michael	michael	PROPN
ftr-321	842	2	lang	lang	PROPN
ftr-321	842	3	,	,	PUNCT
ftr-321	842	4	cfc	cfc	PROPN
ftr-321	842	5	-	-	PUNCT
ftr-321	842	6	regelungen	regelungen	PROPN
ftr-321	842	7	und	und	PROPN
ftr-321	842	8	doppelbesteuerungsabkommen	doppelbesteuerungsabkomman	NOUN
ftr-321	842	9	,	,	PUNCT
ftr-321	842	10	11	11	NUM
ftr-321	842	11	,	,	PUNCT
ftr-321	842	12	istr	istr	NOUN
ftr-321	842	13	717	717	NUM
ftr-321	842	14	,	,	PUNCT
ftr-321	842	15	718–23	718–23	NUM
ftr-321	842	16	(	(	PUNCT
ftr-321	842	17	2002	2002	NUM
ftr-321	842	18	)	)	PUNCT
ftr-321	842	19	;	;	PUNCT
ftr-321	842	20	michael	michael	PROPN
ftr-321	842	21	lang	lang	PROPN
ftr-321	842	22	,	,	PUNCT
ftr-321	842	23	personengesellschaften	personengesellschaften	PROPN
ftr-321	842	24	i	i	PROPN
ftr-321	842	25	m	m	VERB
ftr-321	842	26	dba	dba	ADJ
ftr-321	842	27	-	-	PUNCT
ftr-321	842	28	recht	recht	NOUN
ftr-321	842	29	,	,	PUNCT
ftr-321	842	30	10	10	NUM
ftr-321	842	31	swi	swi	NOUN
ftr-321	842	32	60	60	NUM
ftr-321	842	33	,	,	PUNCT
ftr-321	842	34	65	65	NUM
ftr-321	842	35	(	(	PUNCT
ftr-321	842	36	2000	2000	NUM
ftr-321	842	37	)	)	PUNCT
ftr-321	842	38	.	.	PUNCT
ftr-321	843	1	83	83	NUM
ftr-321	843	2	.	.	PUNCT
ftr-321	844	1	michael	michael	PROPN
ftr-321	844	2	lang	lang	PROPN
ftr-321	844	3	,	,	PUNCT
ftr-321	844	4	cfc	cfc	PROPN
ftr-321	844	5	regelungen	regelungen	PROPN
ftr-321	844	6	und	und	PROPN
ftr-321	844	7	doppelbesteuerungsabkommen	doppelbesteuerungsabkommen	PROPN
ftr-321	844	8	,	,	PUNCT
ftr-321	844	9	11	11	NUM
ftr-321	844	10	istr	istr	NOUN
ftr-321	844	11	717	717	NUM
ftr-321	844	12	,	,	PUNCT
ftr-321	844	13	721	721	NUM
ftr-321	844	14	(	(	PUNCT
ftr-321	844	15	2002	2002	NUM
ftr-321	844	16	)	)	PUNCT
ftr-321	844	17	.	.	PUNCT
ftr-321	845	1	84	84	NUM
ftr-321	845	2	.	.	PUNCT
ftr-321	845	3	kofler	kofler	NOUN
ftr-321	845	4	,	,	PUNCT
ftr-321	845	5	cfc	cfc	PROPN
ftr-321	845	6	rules	rule	NOUN
ftr-321	845	7	,	,	PUNCT
ftr-321	845	8	supra	supra	PROPN
ftr-321	845	9	note	note	NOUN
ftr-321	845	10	52	52	NUM
ftr-321	845	11	,	,	PUNCT
ftr-321	845	12	at	at	ADP
ftr-321	845	13	738–49	738–49	NUM
ftr-321	845	14	.	.	PUNCT
ftr-321	846	1	346	346	NUM
ftr-321	846	2	florida	florida	PROPN
ftr-321	846	3	tax	tax	NOUN
ftr-321	846	4	review	review	NOUN
ftr-321	846	5	[	[	X
ftr-321	846	6	vol	vol	NOUN
ftr-321	846	7	.	.	PUNCT
ftr-321	846	8	13:6	13:6	NUM
ftr-321	846	9	that	that	PRON
ftr-321	846	10	triggers	trigger	VERB
ftr-321	846	11	a	a	DET
ftr-321	846	12	tax	tax	NOUN
ftr-321	846	13	liability	liability	NOUN
ftr-321	846	14	within	within	ADP
ftr-321	846	15	the	the	DET
ftr-321	846	16	scope	scope	NOUN
ftr-321	846	17	of	of	ADP
ftr-321	846	18	art	art	NOUN
ftr-321	846	19	10	10	NUM
ftr-321	846	20	oecd	oecd	PROPN
ftr-321	846	21	-	-	PUNCT
ftr-321	846	22	mc	mc	PROPN
ftr-321	846	23	.	.	PROPN
ftr-321	846	24	85	85	NUM
ftr-321	846	25	whoever	whoever	PRON
ftr-321	846	26	considers	consider	VERB
ftr-321	846	27	article	article	NOUN
ftr-321	846	28	10	10	NUM
ftr-321	846	29	oecd	oecd	PROPN
ftr-321	846	30	-	-	PUNCT
ftr-321	846	31	mc	mc	PROPN
ftr-321	846	32	applicable	applicable	ADJ
ftr-321	846	33	will	will	AUX
ftr-321	846	34	conclude	conclude	VERB
ftr-321	846	35	that	that	SCONJ
ftr-321	846	36	the	the	DET
ftr-321	846	37	eu	eu	PROPN
ftr-321	846	38	member	member	PROPN
ftr-321	846	39	state	state	NOUN
ftr-321	846	40	is	be	AUX
ftr-321	846	41	not	not	PART
ftr-321	846	42	prevented	prevent	VERB
ftr-321	846	43	from	from	ADP
ftr-321	846	44	applying	apply	VERB
ftr-321	846	45	article	article	NOUN
ftr-321	846	46	82(f	82(f	NUM
ftr-321	846	47	)	)	PUNCT
ftr-321	846	48	.	.	PUNCT
ftr-321	847	1	c.	c.	PROPN
ftr-321	847	2	dtcs	dtcs	PROPN
ftr-321	847	3	and	and	CCONJ
ftr-321	847	4	transparency	transparency	NOUN
ftr-321	847	5	the	the	DET
ftr-321	847	6	same	same	ADJ
ftr-321	847	7	considerations	consideration	NOUN
ftr-321	847	8	could	could	AUX
ftr-321	847	9	apply	apply	VERB
ftr-321	847	10	with	with	ADP
ftr-321	847	11	respect	respect	NOUN
ftr-321	847	12	to	to	ADP
ftr-321	847	13	participations	participation	NOUN
ftr-321	847	14	in	in	ADP
ftr-321	847	15	those	those	DET
ftr-321	847	16	companies	company	NOUN
ftr-321	847	17	that	that	PRON
ftr-321	847	18	are	be	AUX
ftr-321	847	19	qualified	qualified	ADJ
ftr-321	847	20	as	as	ADP
ftr-321	847	21	taxpayers	taxpayer	NOUN
ftr-321	847	22	in	in	ADP
ftr-321	847	23	the	the	DET
ftr-321	847	24	third	third	ADJ
ftr-321	847	25	country	country	NOUN
ftr-321	847	26	,	,	PUNCT
ftr-321	847	27	while	while	SCONJ
ftr-321	847	28	being	be	AUX
ftr-321	847	29	treated	treat	VERB
ftr-321	847	30	as	as	ADV
ftr-321	847	31	transparent	transparent	ADJ
ftr-321	847	32	in	in	ADP
ftr-321	847	33	the	the	DET
ftr-321	847	34	eu	eu	PROPN
ftr-321	847	35	-	-	NOUN
ftr-321	847	36	member	member	NOUN
ftr-321	847	37	state	state	NOUN
ftr-321	847	38	in	in	ADP
ftr-321	847	39	which	which	PRON
ftr-321	847	40	the	the	DET
ftr-321	847	41	shareholder	shareholder	NOUN
ftr-321	847	42	is	be	AUX
ftr-321	847	43	a	a	DET
ftr-321	847	44	resident	resident	NOUN
ftr-321	847	45	.	.	PUNCT
ftr-321	848	1	foreign	foreign	PROPN
ftr-321	848	2	controlled	control	VERB
ftr-321	848	3	companies	company	NOUN
ftr-321	848	4	are	be	AUX
ftr-321	848	5	only	only	ADV
ftr-321	848	6	one	one	NUM
ftr-321	848	7	special	special	ADJ
ftr-321	848	8	case	case	NOUN
ftr-321	848	9	of	of	ADP
ftr-321	848	10	those	those	DET
ftr-321	848	11	scenarios	scenario	NOUN
ftr-321	848	12	.	.	PUNCT
ftr-321	849	1	as	as	ADP
ftr-321	849	2	a	a	DET
ftr-321	849	3	result	result	NOUN
ftr-321	849	4	,	,	PUNCT
ftr-321	849	5	these	these	DET
ftr-321	849	6	cases	case	NOUN
ftr-321	849	7	must	must	AUX
ftr-321	849	8	be	be	AUX
ftr-321	849	9	treated	treat	VERB
ftr-321	849	10	equally	equally	ADV
ftr-321	849	11	for	for	ADP
ftr-321	849	12	purposes	purpose	NOUN
ftr-321	849	13	of	of	ADP
ftr-321	849	14	treaty	treaty	NOUN
ftr-321	849	15	law	law	NOUN
ftr-321	849	16	.	.	PUNCT
ftr-321	850	1	the	the	DET
ftr-321	850	2	fact	fact	NOUN
ftr-321	850	3	that	that	SCONJ
ftr-321	850	4	the	the	DET
ftr-321	850	5	title	title	NOUN
ftr-321	850	6	of	of	ADP
ftr-321	850	7	chapter	chapter	NOUN
ftr-321	850	8	xiv	xiv	PROPN
ftr-321	850	9	,	,	PUNCT
ftr-321	850	10	which	which	PRON
ftr-321	850	11	concerns	concern	VERB
ftr-321	850	12	foreign	foreign	ADJ
ftr-321	850	13	controlled	control	VERB
ftr-321	850	14	companies	company	NOUN
ftr-321	850	15	,	,	PUNCT
ftr-321	850	16	is	be	AUX
ftr-321	850	17	―anti	―anti	ADJ
ftr-321	850	18	-	-	NOUN
ftr-321	850	19	abuse	abuse	ADJ
ftr-321	850	20	rules‖	rules‖	PRON
ftr-321	850	21	does	do	AUX
ftr-321	850	22	not	not	PART
ftr-321	850	23	change	change	VERB
ftr-321	850	24	anything	anything	PRON
ftr-321	850	25	.	.	PUNCT
ftr-321	851	1	consequently	consequently	ADV
ftr-321	851	2	,	,	PUNCT
ftr-321	851	3	there	there	PRON
ftr-321	851	4	is	be	VERB
ftr-321	851	5	strong	strong	ADJ
ftr-321	851	6	evidence	evidence	NOUN
ftr-321	851	7	that	that	SCONJ
ftr-321	851	8	those	those	DET
ftr-321	851	9	profits	profit	NOUN
ftr-321	851	10	can	can	AUX
ftr-321	851	11	be	be	AUX
ftr-321	851	12	recognized	recognize	VERB
ftr-321	851	13	in	in	ADP
ftr-321	851	14	the	the	DET
ftr-321	851	15	member	member	NOUN
ftr-321	851	16	state	state	NOUN
ftr-321	851	17	pursuant	pursuant	NOUN
ftr-321	851	18	to	to	ADP
ftr-321	851	19	article	article	NOUN
ftr-321	851	20	84(f	84(f	NUM
ftr-321	851	21	)	)	PUNCT
ftr-321	851	22	,	,	PUNCT
ftr-321	851	23	either	either	CCONJ
ftr-321	851	24	pursuant	pursuant	ADJ
ftr-321	851	25	to	to	ADP
ftr-321	851	26	article	article	NOUN
ftr-321	851	27	10	10	NUM
ftr-321	851	28	or	or	CCONJ
ftr-321	851	29	7	7	NUM
ftr-321	851	30	of	of	ADP
ftr-321	851	31	the	the	DET
ftr-321	851	32	oecd	oecd	PROPN
ftr-321	851	33	-	-	PUNCT
ftr-321	851	34	mc	mc	PROPN
ftr-321	851	35	,	,	PUNCT
ftr-321	851	36	if	if	SCONJ
ftr-321	851	37	the	the	DET
ftr-321	851	38	third	third	ADJ
ftr-321	851	39	-	-	PUNCT
ftr-321	851	40	country	country	NOUN
ftr-321	851	41	entity	entity	NOUN
ftr-321	851	42	’s	’s	PART
ftr-321	851	43	permanent	permanent	ADJ
ftr-321	851	44	establishment	establishment	NOUN
ftr-321	851	45	is	be	AUX
ftr-321	851	46	not	not	PART
ftr-321	851	47	regarded	regard	VERB
ftr-321	851	48	as	as	ADP
ftr-321	851	49	the	the	DET
ftr-321	851	50	permanent	permanent	ADJ
ftr-321	851	51	establishment	establishment	NOUN
ftr-321	851	52	of	of	ADP
ftr-321	851	53	the	the	DET
ftr-321	851	54	shareholder	shareholder	NOUN
ftr-321	851	55	.	.	PUNCT
ftr-321	852	1	distributions	distribution	NOUN
ftr-321	852	2	undoubtedly	undoubtedly	ADV
ftr-321	852	3	fall	fall	VERB
ftr-321	852	4	under	under	ADP
ftr-321	852	5	article	article	NOUN
ftr-321	852	6	10	10	NUM
ftr-321	852	7	oecd	oecd	PROPN
ftr-321	852	8	-	-	PUNCT
ftr-321	852	9	mc	mc	PROPN
ftr-321	852	10	.	.	PUNCT
ftr-321	853	1	the	the	DET
ftr-321	853	2	fact	fact	NOUN
ftr-321	853	3	that	that	SCONJ
ftr-321	853	4	they	they	PRON
ftr-321	853	5	are	be	AUX
ftr-321	853	6	exempt	exempt	ADJ
ftr-321	853	7	in	in	ADP
ftr-321	853	8	the	the	DET
ftr-321	853	9	member	member	NOUN
ftr-321	853	10	state	state	NOUN
ftr-321	853	11	under	under	ADP
ftr-321	853	12	article	article	NOUN
ftr-321	853	13	11(c	11(c	NUM
ftr-321	853	14	)	)	PUNCT
ftr-321	853	15	86	86	NUM
ftr-321	853	16	of	of	ADP
ftr-321	853	17	the	the	DET
ftr-321	853	18	ccctb	ccctb	NOUN
ftr-321	853	19	proposal	proposal	NOUN
ftr-321	853	20	should	should	AUX
ftr-321	853	21	not	not	PART
ftr-321	853	22	prevent	prevent	VERB
ftr-321	853	23	the	the	DET
ftr-321	853	24	third	third	ADJ
ftr-321	853	25	country	country	NOUN
ftr-321	853	26	from	from	ADP
ftr-321	853	27	applying	apply	VERB
ftr-321	853	28	the	the	DET
ftr-321	853	29	dtc	dtc	NOUN
ftr-321	853	30	and	and	CCONJ
ftr-321	853	31	the	the	DET
ftr-321	853	32	limitation	limitation	NOUN
ftr-321	853	33	of	of	ADP
ftr-321	853	34	withholding	withholding	NOUN
ftr-321	853	35	tax	tax	NOUN
ftr-321	853	36	as	as	SCONJ
ftr-321	853	37	provided	provide	VERB
ftr-321	853	38	therein	therein	ADV
ftr-321	853	39	.	.	PUNCT
ftr-321	854	1	treaty	treaty	NOUN
ftr-321	854	2	benefits	benefit	NOUN
ftr-321	854	3	may	may	AUX
ftr-321	854	4	be	be	AUX
ftr-321	854	5	claimed	claim	VERB
ftr-321	854	6	despite	despite	SCONJ
ftr-321	854	7	the	the	DET
ftr-321	854	8	fact	fact	NOUN
ftr-321	854	9	that	that	SCONJ
ftr-321	854	10	proceeds	proceed	VERB
ftr-321	854	11	from	from	ADP
ftr-321	854	12	shares	share	NOUN
ftr-321	854	13	are	be	AUX
ftr-321	854	14	exempt	exempt	ADJ
ftr-321	854	15	.	.	PUNCT
ftr-321	855	1	however	however	ADV
ftr-321	855	2	,	,	PUNCT
ftr-321	855	3	the	the	DET
ftr-321	855	4	last	last	ADJ
ftr-321	855	5	sentence	sentence	NOUN
ftr-321	855	6	of	of	ADP
ftr-321	855	7	article	article	NOUN
ftr-321	855	8	76(1	76(1	NUM
ftr-321	855	9	)	)	PUNCT
ftr-321	855	10	of	of	ADP
ftr-321	855	11	the	the	DET
ftr-321	855	12	proposal	proposal	NOUN
ftr-321	855	13	prevents	prevent	VERB
ftr-321	855	14	a	a	DET
ftr-321	855	15	credit	credit	NOUN
ftr-321	855	16	of	of	ADP
ftr-321	855	17	the	the	DET
ftr-321	855	18	remaining	remain	VERB
ftr-321	855	19	withholding	withholding	NOUN
ftr-321	855	20	tax	tax	NOUN
ftr-321	855	21	that	that	PRON
ftr-321	855	22	is	be	AUX
ftr-321	855	23	lawfully	lawfully	ADV
ftr-321	855	24	imposed	impose	VERB
ftr-321	855	25	.	.	PUNCT
ftr-321	856	1	vi	vi	X
ftr-321	856	2	.	.	NOUN
ftr-321	856	3	conclusion	conclusion	NOUN
ftr-321	856	4	and	and	CCONJ
ftr-321	856	5	outlook	outlook	VERB
ftr-321	856	6	the	the	DET
ftr-321	856	7	ccctb	ccctb	NOUN
ftr-321	856	8	proposal	proposal	NOUN
ftr-321	856	9	represents	represent	VERB
ftr-321	856	10	an	an	DET
ftr-321	856	11	impressive	impressive	ADJ
ftr-321	856	12	legal	legal	ADJ
ftr-321	856	13	achievement	achievement	NOUN
ftr-321	856	14	.	.	PUNCT
ftr-321	857	1	its	its	PRON
ftr-321	857	2	authors	author	NOUN
ftr-321	857	3	were	be	AUX
ftr-321	857	4	able	able	ADJ
ftr-321	857	5	to	to	PART
ftr-321	857	6	propose	propose	VERB
ftr-321	857	7	provisions	provision	NOUN
ftr-321	857	8	that	that	PRON
ftr-321	857	9	largely	largely	ADV
ftr-321	857	10	make	make	VERB
ftr-321	857	11	the	the	DET
ftr-321	857	12	principles	principle	NOUN
ftr-321	857	13	of	of	ADP
ftr-321	857	14	the	the	DET
ftr-321	857	15	proposal	proposal	NOUN
ftr-321	857	16	a	a	DET
ftr-321	857	17	reality	reality	NOUN
ftr-321	857	18	in	in	ADP
ftr-321	857	19	a	a	DET
ftr-321	857	20	convincing	convincing	ADJ
ftr-321	857	21	manner	manner	NOUN
ftr-321	857	22	.	.	PUNCT
ftr-321	858	1	still	still	ADV
ftr-321	858	2	,	,	PUNCT
ftr-321	858	3	especially	especially	ADV
ftr-321	858	4	those	those	PRON
ftr-321	858	5	of	of	ADP
ftr-321	858	6	the	the	DET
ftr-321	858	7	proposal	proposal	NOUN
ftr-321	858	8	’s	’s	PART
ftr-321	858	9	rules	rule	NOUN
ftr-321	858	10	that	that	PRON
ftr-321	858	11	are	be	AUX
ftr-321	858	12	relevant	relevant	ADJ
ftr-321	858	13	for	for	ADP
ftr-321	858	14	third	third	ADJ
ftr-321	858	15	-	-	PUNCT
ftr-321	858	16	country	country	NOUN
ftr-321	858	17	scenarios	scenario	NOUN
ftr-321	858	18	give	give	VERB
ftr-321	858	19	rise	rise	NOUN
ftr-321	858	20	to	to	ADP
ftr-321	858	21	difficult	difficult	ADJ
ftr-321	858	22	questions	question	NOUN
ftr-321	858	23	of	of	ADP
ftr-321	858	24	interpretation	interpretation	NOUN
ftr-321	858	25	.	.	PUNCT
ftr-321	859	1	given	give	VERB
ftr-321	859	2	the	the	DET
ftr-321	859	3	complexity	complexity	NOUN
ftr-321	859	4	of	of	ADP
ftr-321	859	5	the	the	DET
ftr-321	859	6	matter	matter	NOUN
ftr-321	859	7	,	,	PUNCT
ftr-321	859	8	these	these	PRON
ftr-321	859	9	,	,	PUNCT
ftr-321	859	10	or	or	CCONJ
ftr-321	859	11	other	other	ADJ
ftr-321	859	12	instances	instance	NOUN
ftr-321	859	13	of	of	ADP
ftr-321	859	14	doubt	doubt	NOUN
ftr-321	859	15	,	,	PUNCT
ftr-321	859	16	would	would	AUX
ftr-321	859	17	presumably	presumably	ADV
ftr-321	859	18	arise	arise	VERB
ftr-321	859	19	even	even	ADV
ftr-321	859	20	if	if	SCONJ
ftr-321	859	21	the	the	DET
ftr-321	859	22	authors	author	NOUN
ftr-321	859	23	had	have	AUX
ftr-321	859	24	chosen	choose	VERB
ftr-321	859	25	another	another	DET
ftr-321	859	26	method	method	NOUN
ftr-321	859	27	of	of	ADP
ftr-321	859	28	regulating	regulate	VERB
ftr-321	859	29	it	it	PRON
ftr-321	859	30	.	.	PUNCT
ftr-321	860	1	85	85	NUM
ftr-321	860	2	.	.	PUNCT
ftr-321	861	1	h.j	h.j	PROPN
ftr-321	861	2	.	.	PROPN
ftr-321	861	3	aigner	aigner	PROPN
ftr-321	861	4	,	,	PUNCT
ftr-321	861	5	cfc	cfc	PROPN
ftr-321	861	6	-	-	PUNCT
ftr-321	861	7	gesetzgebung	gesetzgebung	PROPN
ftr-321	861	8	und	und	VERB
ftr-321	861	9	dba	dba	NOUN
ftr-321	861	10	-	-	PUNCT
ftr-321	861	11	recht	recht	NOUN
ftr-321	861	12	,	,	PUNCT
ftr-321	861	13	12	12	NUM
ftr-321	861	14	swi	swi	NUM
ftr-321	861	15	407	407	NUM
ftr-321	861	16	,	,	PUNCT
ftr-321	861	17	411–14	411–14	PROPN
ftr-321	861	18	(	(	PUNCT
ftr-321	861	19	2002	2002	NUM
ftr-321	861	20	)	)	PUNCT
ftr-321	861	21	;	;	PUNCT
ftr-321	861	22	see	see	VERB
ftr-321	861	23	also	also	ADV
ftr-321	861	24	klaus	klaus	PROPN
ftr-321	861	25	vogel	vogel	PROPN
ftr-321	861	26	,	,	PUNCT
ftr-321	861	27	klaus	klaus	PROPN
ftr-321	861	28	vogel	vogel	PROPN
ftr-321	861	29	on	on	ADP
ftr-321	861	30	double	double	ADJ
ftr-321	861	31	taxation	taxation	NOUN
ftr-321	861	32	conventions	convention	NOUN
ftr-321	861	33	,	,	PUNCT
ftr-321	861	34	art	art	NOUN
ftr-321	861	35	.	.	PUNCT
ftr-321	862	1	10	10	NUM
ftr-321	862	2	,	,	PUNCT
ftr-321	862	3	¶	¶	PROPN
ftr-321	862	4	22	22	NUM
ftr-321	862	5	(	(	PUNCT
ftr-321	862	6	3d	3d	PROPN
ftr-321	862	7	ed	ed	NOUN
ftr-321	862	8	.	.	PROPN
ftr-321	862	9	1997	1997	NUM
ftr-321	862	10	)	)	PUNCT
ftr-321	862	11	;	;	PUNCT
ftr-321	862	12	michael	michael	PROPN
ftr-321	862	13	lang	lang	PROPN
ftr-321	862	14	,	,	PUNCT
ftr-321	862	15	cfc	cfc	PROPN
ftr-321	862	16	regulations	regulation	NOUN
ftr-321	862	17	&	&	CCONJ
ftr-321	862	18	double	double	ADJ
ftr-321	862	19	taxation	taxation	NOUN
ftr-321	862	20	treaties	treaty	NOUN
ftr-321	862	21	,	,	PUNCT
ftr-321	862	22	bull	bull	NOUN
ftr-321	862	23	.	.	PUNCT
ftr-321	863	1	int’l	int’l	PRON
ftr-321	863	2	fiscal	fiscal	ADJ
ftr-321	863	3	documentation	documentation	NOUN
ftr-321	863	4	51	51	NUM
ftr-321	863	5	,	,	PUNCT
ftr-321	863	6	56–58	56–58	NUM
ftr-321	863	7	(	(	PUNCT
ftr-321	863	8	2003	2003	NUM
ftr-321	863	9	)	)	PUNCT
ftr-321	863	10	.	.	PUNCT
ftr-321	864	1	86	86	NUM
ftr-321	864	2	.	.	PUNCT
ftr-321	865	1	again	again	ADV
ftr-321	865	2	,	,	PUNCT
ftr-321	865	3	attention	attention	NOUN
ftr-321	865	4	should	should	AUX
ftr-321	865	5	be	be	AUX
ftr-321	865	6	paid	pay	VERB
ftr-321	865	7	to	to	ADP
ftr-321	865	8	the	the	DET
ftr-321	865	9	fact	fact	NOUN
ftr-321	865	10	that	that	SCONJ
ftr-321	865	11	the	the	DET
ftr-321	865	12	danish	danish	ADJ
ftr-321	865	13	presidency	presidency	NOUN
ftr-321	865	14	wishes	wish	VERB
ftr-321	865	15	to	to	PART
ftr-321	865	16	make	make	VERB
ftr-321	865	17	this	this	DET
ftr-321	865	18	exemption	exemption	NOUN
ftr-321	865	19	dependent	dependent	ADJ
ftr-321	865	20	on	on	ADP
ftr-321	865	21	a	a	DET
ftr-321	865	22	minimum	minimum	ADJ
ftr-321	865	23	holding	holding	NOUN
ftr-321	865	24	of	of	ADP
ftr-321	865	25	10	10	NUM
ftr-321	865	26	percent	percent	NOUN
ftr-321	865	27	.	.	PUNCT
ftr-321	866	1	2012	2012	NUM
ftr-321	866	2	]	]	PUNCT
ftr-321	866	3	eu	eu	NOUN
ftr-321	866	4	ccctb	ccctb	NOUN
ftr-321	866	5	proposal	proposal	NOUN
ftr-321	866	6	347	347	NUM
ftr-321	866	7	aside	aside	ADV
ftr-321	866	8	from	from	ADP
ftr-321	866	9	detailed	detailed	ADJ
ftr-321	866	10	suggestions	suggestion	NOUN
ftr-321	866	11	,	,	PUNCT
ftr-321	866	12	there	there	PRON
ftr-321	866	13	are	be	VERB
ftr-321	866	14	several	several	ADJ
ftr-321	866	15	legal	legal	ADJ
ftr-321	866	16	improvements	improvement	NOUN
ftr-321	866	17	that	that	PRON
ftr-321	866	18	could	could	AUX
ftr-321	866	19	be	be	AUX
ftr-321	866	20	made	make	VERB
ftr-321	866	21	to	to	ADP
ftr-321	866	22	the	the	DET
ftr-321	866	23	proposal	proposal	NOUN
ftr-321	866	24	.	.	PUNCT
ftr-321	867	1	when	when	SCONJ
ftr-321	867	2	regulating	regulate	VERB
ftr-321	867	3	certain	certain	ADJ
ftr-321	867	4	questions	question	NOUN
ftr-321	867	5	,	,	PUNCT
ftr-321	867	6	the	the	DET
ftr-321	867	7	authors	author	NOUN
ftr-321	867	8	of	of	ADP
ftr-321	867	9	the	the	DET
ftr-321	867	10	oecd	oecd	PROPN
ftr-321	867	11	-	-	PROPN
ftr-321	867	12	mc	mc	PROPN
ftr-321	867	13	and	and	CCONJ
ftr-321	867	14	of	of	ADP
ftr-321	867	15	other	other	ADJ
ftr-321	867	16	directives	directive	NOUN
ftr-321	867	17	,	,	PUNCT
ftr-321	867	18	such	such	ADJ
ftr-321	867	19	as	as	ADP
ftr-321	867	20	the	the	DET
ftr-321	867	21	parent	parent	NOUN
ftr-321	867	22	-	-	PUNCT
ftr-321	867	23	subsidiary	subsidiary	NOUN
ftr-321	867	24	directive	directive	NOUN
ftr-321	867	25	and	and	CCONJ
ftr-321	867	26	the	the	DET
ftr-321	867	27	interest	interest	NOUN
ftr-321	867	28	and	and	CCONJ
ftr-321	867	29	royalties	royalty	NOUN
ftr-321	867	30	directive	directive	NOUN
ftr-321	867	31	,	,	PUNCT
ftr-321	867	32	encountered	encounter	VERB
ftr-321	867	33	similar	similar	ADJ
ftr-321	867	34	challenges	challenge	NOUN
ftr-321	867	35	.	.	PUNCT
ftr-321	868	1	having	having	AUX
ftr-321	868	2	recognized	recognize	VERB
ftr-321	868	3	this	this	PRON
ftr-321	868	4	,	,	PUNCT
ftr-321	868	5	the	the	DET
ftr-321	868	6	authors	author	NOUN
ftr-321	868	7	of	of	ADP
ftr-321	868	8	the	the	DET
ftr-321	868	9	ccctb	ccctb	NOUN
ftr-321	868	10	proposal	proposal	NOUN
ftr-321	868	11	have	have	AUX
ftr-321	868	12	followed	follow	VERB
ftr-321	868	13	those	those	DET
ftr-321	868	14	rules	rule	NOUN
ftr-321	868	15	in	in	ADP
ftr-321	868	16	many	many	ADJ
ftr-321	868	17	respects	respect	NOUN
ftr-321	868	18	.	.	PUNCT
ftr-321	869	1	that	that	PRON
ftr-321	869	2	makes	make	VERB
ftr-321	869	3	sense	sense	NOUN
ftr-321	869	4	,	,	PUNCT
ftr-321	869	5	as	as	SCONJ
ftr-321	869	6	it	it	PRON
ftr-321	869	7	would	would	AUX
ftr-321	869	8	be	be	AUX
ftr-321	869	9	a	a	DET
ftr-321	869	10	waste	waste	NOUN
ftr-321	869	11	of	of	ADP
ftr-321	869	12	resources	resource	NOUN
ftr-321	869	13	to	to	PART
ftr-321	869	14	re	re	VERB
ftr-321	869	15	-	-	VERB
ftr-321	869	16	invent	invent	VERB
ftr-321	869	17	the	the	DET
ftr-321	869	18	wheel	wheel	NOUN
ftr-321	869	19	,	,	PUNCT
ftr-321	869	20	so	so	ADV
ftr-321	869	21	to	to	PART
ftr-321	869	22	speak	speak	VERB
ftr-321	869	23	.	.	PUNCT
ftr-321	870	1	incorporating	incorporate	VERB
ftr-321	870	2	existing	exist	VERB
ftr-321	870	3	provisions	provision	NOUN
ftr-321	870	4	by	by	ADP
ftr-321	870	5	reference	reference	NOUN
ftr-321	870	6	rather	rather	ADV
ftr-321	870	7	allows	allow	VERB
ftr-321	870	8	practitioners	practitioner	NOUN
ftr-321	870	9	to	to	PART
ftr-321	870	10	rely	rely	VERB
ftr-321	870	11	upon	upon	SCONJ
ftr-321	870	12	scholarly	scholarly	ADJ
ftr-321	870	13	legal	legal	ADJ
ftr-321	870	14	writing	writing	NOUN
ftr-321	870	15	and	and	CCONJ
ftr-321	870	16	case	case	NOUN
ftr-321	870	17	law	law	NOUN
ftr-321	870	18	issued	issue	VERB
ftr-321	870	19	with	with	ADP
ftr-321	870	20	respect	respect	NOUN
ftr-321	870	21	to	to	ADP
ftr-321	870	22	existing	exist	VERB
ftr-321	870	23	legislation	legislation	NOUN
ftr-321	870	24	.	.	PUNCT
ftr-321	871	1	the	the	DET
ftr-321	871	2	fact	fact	NOUN
ftr-321	871	3	that	that	SCONJ
ftr-321	871	4	the	the	DET
ftr-321	871	5	provisions	provision	NOUN
ftr-321	871	6	of	of	ADP
ftr-321	871	7	the	the	DET
ftr-321	871	8	proposal	proposal	NOUN
ftr-321	871	9	largely	largely	ADV
ftr-321	871	10	,	,	PUNCT
ftr-321	871	11	but	but	CCONJ
ftr-321	871	12	not	not	PART
ftr-321	871	13	entirely	entirely	ADV
ftr-321	871	14	,	,	PUNCT
ftr-321	871	15	follow	follow	VERB
ftr-321	871	16	those	those	DET
ftr-321	871	17	models	model	NOUN
ftr-321	871	18	affects	affect	VERB
ftr-321	871	19	that	that	DET
ftr-321	871	20	advantage	advantage	NOUN
ftr-321	871	21	and	and	CCONJ
ftr-321	871	22	gives	give	VERB
ftr-321	871	23	rise	rise	NOUN
ftr-321	871	24	to	to	ADP
ftr-321	871	25	many	many	ADJ
ftr-321	871	26	interpretational	interpretational	ADJ
ftr-321	871	27	difficulties	difficulty	NOUN
ftr-321	871	28	.	.	PUNCT
ftr-321	872	1	the	the	DET
ftr-321	872	2	editors	editor	NOUN
ftr-321	872	3	of	of	ADP
ftr-321	872	4	the	the	DET
ftr-321	872	5	proposal	proposal	NOUN
ftr-321	872	6	are	be	AUX
ftr-321	872	7	called	call	VERB
ftr-321	872	8	upon	upon	SCONJ
ftr-321	872	9	to	to	PART
ftr-321	872	10	opt	opt	VERB
ftr-321	872	11	for	for	ADP
ftr-321	872	12	and	and	CCONJ
ftr-321	872	13	—	—	PUNCT
ftr-321	872	14	if	if	SCONJ
ftr-321	872	15	the	the	DET
ftr-321	872	16	factual	factual	ADJ
ftr-321	872	17	context	context	NOUN
ftr-321	872	18	suggests	suggest	VERB
ftr-321	872	19	—	—	PUNCT
ftr-321	872	20	to	to	PART
ftr-321	872	21	fully	fully	ADV
ftr-321	872	22	build	build	VERB
ftr-321	872	23	each	each	DET
ftr-321	872	24	provision	provision	NOUN
ftr-321	872	25	on	on	ADP
ftr-321	872	26	a	a	DET
ftr-321	872	27	certain	certain	ADJ
ftr-321	872	28	model	model	NOUN
ftr-321	872	29	.	.	PUNCT
ftr-321	873	1	certain	certain	ADJ
ftr-321	873	2	provisions	provision	NOUN
ftr-321	873	3	of	of	ADP
ftr-321	873	4	the	the	DET
ftr-321	873	5	proposal	proposal	NOUN
ftr-321	873	6	unnecessarily	unnecessarily	ADV
ftr-321	873	7	build	build	VERB
ftr-321	873	8	on	on	ADP
ftr-321	873	9	the	the	DET
ftr-321	873	10	national	national	ADJ
ftr-321	873	11	laws	law	NOUN
ftr-321	873	12	of	of	ADP
ftr-321	873	13	the	the	DET
ftr-321	873	14	member	member	NOUN
ftr-321	873	15	states	state	NOUN
ftr-321	873	16	;	;	PUNCT
ftr-321	873	17	the	the	DET
ftr-321	873	18	transparency	transparency	NOUN
ftr-321	873	19	rules	rule	NOUN
ftr-321	873	20	,	,	PUNCT
ftr-321	873	21	for	for	ADP
ftr-321	873	22	example	example	NOUN
ftr-321	873	23	,	,	PUNCT
ftr-321	873	24	are	be	AUX
ftr-321	873	25	determined	determine	VERB
ftr-321	873	26	by	by	ADP
ftr-321	873	27	the	the	DET
ftr-321	873	28	national	national	ADJ
ftr-321	873	29	law	law	NOUN
ftr-321	873	30	of	of	ADP
ftr-321	873	31	the	the	DET
ftr-321	873	32	shareholder	shareholder	NOUN
ftr-321	873	33	’s	’s	PART
ftr-321	873	34	member	member	NOUN
ftr-321	873	35	state	state	NOUN
ftr-321	873	36	.	.	PUNCT
ftr-321	874	1	in	in	ADP
ftr-321	874	2	some	some	DET
ftr-321	874	3	partial	partial	ADJ
ftr-321	874	4	areas	area	NOUN
ftr-321	874	5	,	,	PUNCT
ftr-321	874	6	this	this	DET
ftr-321	874	7	approach	approach	NOUN
ftr-321	874	8	thwarts	thwart	VERB
ftr-321	874	9	the	the	DET
ftr-321	874	10	objective	objective	NOUN
ftr-321	874	11	of	of	ADP
ftr-321	874	12	the	the	DET
ftr-321	874	13	directive	directive	NOUN
ftr-321	874	14	,	,	PUNCT
ftr-321	874	15	which	which	PRON
ftr-321	874	16	is	be	AUX
ftr-321	874	17	to	to	PART
ftr-321	874	18	create	create	VERB
ftr-321	874	19	a	a	DET
ftr-321	874	20	common	common	ADJ
ftr-321	874	21	tax	tax	NOUN
ftr-321	874	22	base	base	NOUN
ftr-321	874	23	,	,	PUNCT
ftr-321	874	24	and	and	CCONJ
ftr-321	874	25	makes	make	VERB
ftr-321	874	26	its	its	PRON
ftr-321	874	27	application	application	NOUN
ftr-321	874	28	more	more	ADV
ftr-321	874	29	difficult	difficult	ADJ
ftr-321	874	30	.	.	PUNCT
ftr-321	875	1	the	the	DET
ftr-321	875	2	directive	directive	NOUN
ftr-321	875	3	’s	’s	PART
ftr-321	875	4	provisions	provision	NOUN
ftr-321	875	5	should	should	AUX
ftr-321	875	6	be	be	AUX
ftr-321	875	7	autonomous	autonomous	ADJ
ftr-321	875	8	whenever	whenever	SCONJ
ftr-321	875	9	possible	possible	ADJ
ftr-321	875	10	without	without	ADP
ftr-321	875	11	having	have	VERB
ftr-321	875	12	to	to	PART
ftr-321	875	13	refer	refer	VERB
ftr-321	875	14	to	to	ADP
ftr-321	875	15	the	the	DET
ftr-321	875	16	national	national	ADJ
ftr-321	875	17	law	law	NOUN
ftr-321	875	18	.	.	PUNCT
ftr-321	876	1	the	the	DET
ftr-321	876	2	transparency	transparency	NOUN
ftr-321	876	3	rules	rule	NOUN
ftr-321	876	4	are	be	AUX
ftr-321	876	5	also	also	ADV
ftr-321	876	6	an	an	DET
ftr-321	876	7	example	example	NOUN
ftr-321	876	8	of	of	ADP
ftr-321	876	9	what	what	PRON
ftr-321	876	10	the	the	DET
ftr-321	876	11	directive	directive	NOUN
ftr-321	876	12	regulates	regulate	VERB
ftr-321	876	13	a	a	DET
ftr-321	876	14	single	single	ADJ
ftr-321	876	15	question	question	NOUN
ftr-321	876	16	—	—	PUNCT
ftr-321	876	17	namely	namely	ADV
ftr-321	876	18	,	,	PUNCT
ftr-321	876	19	how	how	SCONJ
ftr-321	876	20	to	to	PART
ftr-321	876	21	classify	classify	VERB
ftr-321	876	22	foreign	foreign	ADJ
ftr-321	876	23	entities	entity	NOUN
ftr-321	876	24	for	for	ADP
ftr-321	876	25	the	the	DET
ftr-321	876	26	purpose	purpose	NOUN
ftr-321	876	27	of	of	ADP
ftr-321	876	28	the	the	DET
ftr-321	876	29	directive	directive	NOUN
ftr-321	876	30	—	—	PUNCT
ftr-321	876	31	in	in	ADP
ftr-321	876	32	a	a	DET
ftr-321	876	33	different	different	ADJ
ftr-321	876	34	manner	manner	NOUN
ftr-321	876	35	.	.	PUNCT
ftr-321	877	1	many	many	ADJ
ftr-321	877	2	problems	problem	NOUN
ftr-321	877	3	of	of	ADP
ftr-321	877	4	interpretation	interpretation	NOUN
ftr-321	877	5	could	could	AUX
ftr-321	877	6	be	be	AUX
ftr-321	877	7	avoided	avoid	VERB
ftr-321	877	8	if	if	SCONJ
ftr-321	877	9	those	those	DET
ftr-321	877	10	questions	question	NOUN
ftr-321	877	11	were	be	AUX
ftr-321	877	12	resolved	resolve	VERB
ftr-321	877	13	according	accord	VERB
ftr-321	877	14	to	to	ADP
ftr-321	877	15	uniform	uniform	ADJ
ftr-321	877	16	criteria	criterion	NOUN
ftr-321	877	17	.	.	PUNCT