id	sid	tid	token	lemma	pos
ftr-346	1	1	florida	florida	PROPN
ftr-346	1	2	tax	tax	NOUN
ftr-346	1	3	review	review	NOUN
ftr-346	1	4	volume	volume	NOUN
ftr-346	1	5	11	11	NUM
ftr-346	1	6	2011	2011	NUM
ftr-346	1	7	number	number	NOUN
ftr-346	1	8	7	7	NUM
ftr-346	1	9	an	an	DET
ftr-346	1	10	equity	equity	NOUN
ftr-346	1	11	-	-	PUNCT
ftr-346	1	12	based	base	VERB
ftr-346	1	13	,	,	PUNCT
ftr-346	1	14	multilateral	multilateral	ADJ
ftr-346	1	15	approach	approach	NOUN
ftr-346	1	16	for	for	ADP
ftr-346	1	17	sourcing	source	VERB
ftr-346	1	18	income	income	NOUN
ftr-346	1	19	among	among	ADP
ftr-346	1	20	nations	nation	NOUN
ftr-346	1	21	by	by	ADP
ftr-346	1	22	fred	fred	PROPN
ftr-346	1	23	b.	b.	PROPN
ftr-346	1	24	brown	brown	PROPN
ftr-346	1	25	*	*	PUNCT
ftr-346	1	26	i.	i.	PROPN
ftr-346	1	27	introduction	introduction	NOUN
ftr-346	1	28	..........................................	..........................................	PUNCT
ftr-346	1	29	.......	.......	PUNCT
ftr-346	1	30	567	567	NUM
ftr-346	1	31	ii	ii	NOUN
ftr-346	1	32	.	.	PUNCT
ftr-346	2	1	current	current	ADJ
ftr-346	2	2	source	source	NOUN
ftr-346	2	3	rules	rule	NOUN
ftr-346	2	4	:	:	PUNCT
ftr-346	2	5	description	description	NOUN
ftr-346	2	6	,	,	PUNCT
ftr-346	2	7	principles	principle	NOUN
ftr-346	2	8	,	,	PUNCT
ftr-346	2	9	and	and	CCONJ
ftr-346	2	10	problems	problem	NOUN
ftr-346	2	11	..................................................	..................................................	PUNCT
ftr-346	3	1	570	570	NUM
ftr-346	3	2	a.	a.	NOUN
ftr-346	3	3	description	description	NOUN
ftr-346	3	4	of	of	ADP
ftr-346	3	5	current	current	ADJ
ftr-346	3	6	source	source	NOUN
ftr-346	3	7	rules	rule	NOUN
ftr-346	3	8	....................	....................	PUNCT
ftr-346	4	1	570	570	NUM
ftr-346	4	2	1	1	NUM
ftr-346	4	3	.	.	PUNCT
ftr-346	4	4	interest	interest	NOUN
ftr-346	4	5	and	and	CCONJ
ftr-346	4	6	dividends	dividend	NOUN
ftr-346	4	7	...................................	...................................	PUNCT
ftr-346	5	1	570	570	NUM
ftr-346	5	2	2	2	NUM
ftr-346	5	3	.	.	PUNCT
ftr-346	5	4	rent	rent	NOUN
ftr-346	5	5	and	and	CCONJ
ftr-346	5	6	royalties	royalty	NOUN
ftr-346	5	7	.	.	PUNCT
ftr-346	6	1	.........................	.........................	PUNCT
ftr-346	7	1	.....	.....	PUNCT
ftr-346	8	1	571	571	NUM
ftr-346	8	2	3	3	NUM
ftr-346	8	3	.	.	PUNCT
ftr-346	8	4	service	service	NOUN
ftr-346	8	5	income	income	NOUN
ftr-346	8	6	.	.	PUNCT
ftr-346	8	7	.................................	.................................	PUNCT
ftr-346	9	1	572	572	NUM
ftr-346	9	2	4	4	NUM
ftr-346	9	3	.	.	PUNCT
ftr-346	9	4	property	property	NOUN
ftr-346	9	5	gains	gain	NOUN
ftr-346	9	6	................................	................................	PUNCT
ftr-346	9	7	572	572	NUM
ftr-346	9	8	b.	b.	NOUN
ftr-346	9	9	principles	principle	NOUN
ftr-346	9	10	underlying	underlie	VERB
ftr-346	9	11	the	the	DET
ftr-346	9	12	current	current	ADJ
ftr-346	9	13	source	source	NOUN
ftr-346	9	14	rules	rule	NOUN
ftr-346	9	15	......	......	PUNCT
ftr-346	9	16	......	......	PUNCT
ftr-346	10	1	574	574	NUM
ftr-346	10	2	1	1	NUM
ftr-346	10	3	.	.	PUNCT
ftr-346	10	4	connection	connection	NOUN
ftr-346	10	5	to	to	ADP
ftr-346	10	6	governmental	governmental	ADJ
ftr-346	10	7	benefits	benefit	NOUN
ftr-346	10	8	/	/	SYM
ftr-346	10	9	economic	economic	ADJ
ftr-346	10	10	nexus	nexus	NOUN
ftr-346	10	11	..........	..........	PUNCT
ftr-346	10	12	574	574	NUM
ftr-346	10	13	2	2	NUM
ftr-346	10	14	.	.	PUNCT
ftr-346	10	15	expectation	expectation	NOUN
ftr-346	10	16	that	that	SCONJ
ftr-346	10	17	another	another	DET
ftr-346	10	18	country	country	NOUN
ftr-346	10	19	will	will	AUX
ftr-346	10	20	be	be	AUX
ftr-346	10	21	taxing	tax	VERB
ftr-346	10	22	the	the	DET
ftr-346	10	23	income	income	NOUN
ftr-346	10	24	.	.	PUNCT
ftr-346	10	25	......................................	......................................	PUNCT
ftr-346	11	1	576	576	NUM
ftr-346	11	2	3	3	X
ftr-346	11	3	.	.	PUNCT
ftr-346	11	4	national	national	ADJ
ftr-346	11	5	interests	interest	NOUN
ftr-346	11	6	unrelated	unrelated	ADJ
ftr-346	11	7	to	to	ADP
ftr-346	11	8	traditional	traditional	ADJ
ftr-346	11	9	tax	tax	NOUN
ftr-346	11	10	policy	policy	NOUN
ftr-346	11	11	goals	goal	NOUN
ftr-346	11	12	...........	...........	PUNCT
ftr-346	11	13	..................	..................	PUNCT
ftr-346	11	14	......	......	PUNCT
ftr-346	12	1	577	577	NUM
ftr-346	12	2	4	4	NUM
ftr-346	12	3	.	.	PUNCT
ftr-346	12	4	principles	principle	NOUN
ftr-346	12	5	reflected	reflect	VERB
ftr-346	12	6	in	in	ADP
ftr-346	12	7	treaties	treaty	NOUN
ftr-346	12	8	......................	......................	PUNCT
ftr-346	13	1	578	578	NUM
ftr-346	13	2	5	5	NUM
ftr-346	13	3	.	.	PUNCT
ftr-346	13	4	administrability	administrability	NOUN
ftr-346	13	5	..........................	..........................	PUNCT
ftr-346	14	1	579	579	NUM
ftr-346	14	2	c.	c.	NOUN
ftr-346	14	3	problems	problem	NOUN
ftr-346	14	4	with	with	ADP
ftr-346	14	5	the	the	DET
ftr-346	14	6	current	current	ADJ
ftr-346	14	7	source	source	NOUN
ftr-346	14	8	rules	rule	NOUN
ftr-346	14	9	.................	.................	PUNCT
ftr-346	15	1	579	579	NUM
ftr-346	15	2	1	1	NUM
ftr-346	15	3	.	.	PUNCT
ftr-346	15	4	lack	lack	NOUN
ftr-346	15	5	of	of	ADP
ftr-346	15	6	coherence	coherence	NOUN
ftr-346	15	7	........................	........................	PUNCT
ftr-346	15	8	......	......	PUNCT
ftr-346	16	1	579	579	NUM
ftr-346	16	2	2	2	X
ftr-346	16	3	.	.	PUNCT
ftr-346	16	4	variation	variation	NOUN
ftr-346	16	5	in	in	ADP
ftr-346	16	6	source	source	NOUN
ftr-346	16	7	rules	rule	NOUN
ftr-346	16	8	used	use	VERB
ftr-346	16	9	worldwide	worldwide	ADV
ftr-346	16	10	....	....	PUNCT
ftr-346	16	11	.........	.........	PUNCT
ftr-346	17	1	582	582	NUM
ftr-346	17	2	*	*	PUNCT
ftr-346	17	3	associate	associate	ADJ
ftr-346	17	4	professor	professor	NOUN
ftr-346	17	5	of	of	ADP
ftr-346	17	6	law	law	NOUN
ftr-346	17	7	and	and	CCONJ
ftr-346	17	8	director	director	NOUN
ftr-346	17	9	of	of	ADP
ftr-346	17	10	the	the	DET
ftr-346	17	11	graduate	graduate	ADJ
ftr-346	17	12	tax	tax	NOUN
ftr-346	17	13	program	program	NOUN
ftr-346	17	14	,	,	PUNCT
ftr-346	17	15	university	university	PROPN
ftr-346	17	16	of	of	ADP
ftr-346	17	17	baltimore	baltimore	PROPN
ftr-346	17	18	school	school	PROPN
ftr-346	17	19	of	of	ADP
ftr-346	17	20	law	law	NOUN
ftr-346	17	21	;	;	PUNCT
ftr-346	17	22	b.s	b.s	PROPN
ftr-346	17	23	.	.	PROPN
ftr-346	17	24	with	with	ADP
ftr-346	17	25	high	high	ADJ
ftr-346	17	26	honors	honor	NOUN
ftr-346	17	27	1982	1982	NUM
ftr-346	17	28	,	,	PUNCT
ftr-346	17	29	rutgers	rutgers	PROPN
ftr-346	17	30	university	university	PROPN
ftr-346	17	31	;	;	PUNCT
ftr-346	17	32	j.d	j.d	PROPN
ftr-346	17	33	.	.	PROPN
ftr-346	17	34	summa	summa	PROPN
ftr-346	17	35	cum	cum	NOUN
ftr-346	17	36	laude	laude	NOUN
ftr-346	17	37	1985	1985	NUM
ftr-346	17	38	,	,	PUNCT
ftr-346	17	39	georgetown	georgetown	PROPN
ftr-346	17	40	university	university	PROPN
ftr-346	17	41	;	;	PUNCT
ftr-346	17	42	ll.m	ll.m	NUM
ftr-346	17	43	.	.	PUNCT
ftr-346	18	1	1986	1986	NUM
ftr-346	18	2	,	,	PUNCT
ftr-346	18	3	new	new	PROPN
ftr-346	18	4	york	york	PROPN
ftr-346	18	5	university	university	PROPN
ftr-346	18	6	.	.	PUNCT
ftr-346	19	1	i	i	PRON
ftr-346	19	2	thank	thank	VERB
ftr-346	19	3	deborah	deborah	PROPN
ftr-346	19	4	schenk	schenk	PROPN
ftr-346	19	5	,	,	PUNCT
ftr-346	19	6	walter	walter	PROPN
ftr-346	19	7	schwidetzky	schwidetzky	PROPN
ftr-346	19	8	,	,	PUNCT
ftr-346	19	9	michael	michael	PROPN
ftr-346	19	10	mcintyre	mcintyre	PROPN
ftr-346	19	11	,	,	PUNCT
ftr-346	19	12	and	and	CCONJ
ftr-346	19	13	diane	diane	NOUN
ftr-346	19	14	ring	ring	NOUN
ftr-346	19	15	for	for	ADP
ftr-346	19	16	reviewing	review	VERB
ftr-346	19	17	and	and	CCONJ
ftr-346	19	18	providing	provide	VERB
ftr-346	19	19	very	very	ADV
ftr-346	19	20	helpful	helpful	ADJ
ftr-346	19	21	comments	comment	NOUN
ftr-346	19	22	on	on	ADP
ftr-346	19	23	a	a	DET
ftr-346	19	24	draft	draft	NOUN
ftr-346	19	25	of	of	ADP
ftr-346	19	26	this	this	DET
ftr-346	19	27	article	article	NOUN
ftr-346	19	28	,	,	PUNCT
ftr-346	19	29	as	as	ADV
ftr-346	19	30	well	well	ADV
ftr-346	19	31	as	as	ADP
ftr-346	19	32	michael	michael	PROPN
ftr-346	19	33	knoll	knoll	PROPN
ftr-346	19	34	for	for	ADP
ftr-346	19	35	providing	provide	VERB
ftr-346	19	36	his	his	PRON
ftr-346	19	37	very	very	ADV
ftr-346	19	38	helpful	helpful	ADJ
ftr-346	19	39	insight	insight	NOUN
ftr-346	19	40	.	.	PUNCT
ftr-346	20	1	i	i	PRON
ftr-346	20	2	also	also	ADV
ftr-346	20	3	thank	thank	VERB
ftr-346	20	4	participants	participant	NOUN
ftr-346	20	5	at	at	ADP
ftr-346	20	6	the	the	DET
ftr-346	20	7	2010	2010	NUM
ftr-346	20	8	annual	annual	ADJ
ftr-346	20	9	law	law	NOUN
ftr-346	20	10	and	and	CCONJ
ftr-346	20	11	society	society	NOUN
ftr-346	20	12	meeting	meeting	NOUN
ftr-346	20	13	for	for	ADP
ftr-346	20	14	their	their	PRON
ftr-346	20	15	helpful	helpful	ADJ
ftr-346	20	16	comments	comment	NOUN
ftr-346	20	17	.	.	PUNCT
ftr-346	21	1	i	i	PRON
ftr-346	21	2	am	be	AUX
ftr-346	21	3	grateful	grateful	ADJ
ftr-346	21	4	to	to	ADP
ftr-346	21	5	elizabeth	elizabeth	PROPN
ftr-346	21	6	cowan	cowan	PROPN
ftr-346	21	7	and	and	CCONJ
ftr-346	21	8	michael	michael	PROPN
ftr-346	21	9	spencer	spencer	PROPN
ftr-346	21	10	for	for	ADP
ftr-346	21	11	their	their	PRON
ftr-346	21	12	excellent	excellent	ADJ
ftr-346	21	13	research	research	NOUN
ftr-346	21	14	assistance	assistance	NOUN
ftr-346	21	15	.	.	PUNCT
ftr-346	22	1	any	any	DET
ftr-346	22	2	errors	error	NOUN
ftr-346	22	3	are	be	AUX
ftr-346	22	4	solely	solely	ADV
ftr-346	22	5	the	the	DET
ftr-346	22	6	responsibility	responsibility	NOUN
ftr-346	22	7	of	of	ADP
ftr-346	22	8	the	the	DET
ftr-346	22	9	author	author	NOUN
ftr-346	22	10	.	.	PUNCT
ftr-346	23	1	565	565	NUM
ftr-346	23	2	florida	florida	PROPN
ftr-346	23	3	tax	tax	PROPN
ftr-346	23	4	review	review	PROPN
ftr-346	23	5	iii	iii	PROPN
ftr-346	23	6	.	.	PUNCT
ftr-346	23	7	equity	equity	NOUN
ftr-346	23	8	-	-	PUNCT
ftr-346	23	9	based	base	VERB
ftr-346	23	10	standard	standard	NOUN
ftr-346	23	11	for	for	ADP
ftr-346	23	12	devising	devise	VERB
ftr-346	23	13	source	source	NOUN
ftr-346	23	14	rules	rule	NOUN
ftr-346	23	15	...........	...........	PUNCT
ftr-346	23	16	586	586	NUM
ftr-346	23	17	a.	a.	NOUN
ftr-346	23	18	overview	overview	NOUN
ftr-346	23	19	,	,	PUNCT
ftr-346	23	20	basic	basic	ADJ
ftr-346	23	21	assumptions	assumption	NOUN
ftr-346	23	22	,	,	PUNCT
ftr-346	23	23	and	and	CCONJ
ftr-346	23	24	preliminary	preliminary	ADJ
ftr-346	23	25	matters	matter	NOUN
ftr-346	23	26	...............	...............	PUNCT
ftr-346	23	27	586	586	NUM
ftr-346	23	28	b.	b.	ADJ
ftr-346	23	29	appropriate	appropriate	ADJ
ftr-346	23	30	principles	principle	NOUN
ftr-346	23	31	for	for	ADP
ftr-346	23	32	sourcing	source	VERB
ftr-346	23	33	income	income	NOUN
ftr-346	23	34	.....	.....	PUNCT
ftr-346	23	35	..........	..........	PUNCT
ftr-346	24	1	589	589	NUM
ftr-346	24	2	1	1	NUM
ftr-346	24	3	.	.	PUNCT
ftr-346	25	1	the	the	DET
ftr-346	25	2	benefits	benefit	NOUN
ftr-346	25	3	principle	principle	NOUN
ftr-346	25	4	............................	............................	PUNCT
ftr-346	25	5	589	589	NUM
ftr-346	25	6	2	2	NUM
ftr-346	25	7	.	.	PUNCT
ftr-346	25	8	effect	effect	NOUN
ftr-346	25	9	of	of	ADP
ftr-346	25	10	the	the	DET
ftr-346	25	11	ability	ability	NOUN
ftr-346	25	12	to	to	PART
ftr-346	25	13	pay	pay	VERB
ftr-346	25	14	principle	principle	NOUN
ftr-346	25	15	.....................	.....................	PUNCT
ftr-346	25	16	595	595	NUM
ftr-346	25	17	3	3	NUM
ftr-346	25	18	.	.	PUNCT
ftr-346	25	19	administrability	administrability	NOUN
ftr-346	25	20	....................	....................	PUNCT
ftr-346	25	21	............	............	PUNCT
ftr-346	26	1	598	598	NUM
ftr-346	26	2	4	4	NUM
ftr-346	26	3	.	.	PUNCT
ftr-346	26	4	inappropriate	inappropriate	ADJ
ftr-346	26	5	principles	principle	NOUN
ftr-346	26	6	in	in	ADP
ftr-346	26	7	developing	develop	VERB
ftr-346	26	8	the	the	DET
ftr-346	26	9	source	source	NOUN
ftr-346	26	10	standard	standard	NOUN
ftr-346	26	11	.......................	.......................	PUNCT
ftr-346	26	12	................	................	PUNCT
ftr-346	26	13	599	599	NUM
ftr-346	26	14	a.	a.	NOUN
ftr-346	26	15	capital	capital	NOUN
ftr-346	26	16	export	export	NOUN
ftr-346	26	17	neutrality	neutrality	NOUN
ftr-346	26	18	and	and	CCONJ
ftr-346	26	19	capital	capital	NOUN
ftr-346	26	20	import	import	NOUN
ftr-346	26	21	neutrality	neutrality	NOUN
ftr-346	26	22	...	...	PUNCT
ftr-346	26	23	600	600	NUM
ftr-346	26	24	b.	b.	NOUN
ftr-346	26	25	expectation	expectation	NOUN
ftr-346	26	26	that	that	SCONJ
ftr-346	26	27	another	another	DET
ftr-346	26	28	country	country	NOUN
ftr-346	26	29	will	will	AUX
ftr-346	26	30	be	be	AUX
ftr-346	26	31	taxing	tax	VERB
ftr-346	26	32	the	the	DET
ftr-346	26	33	income	income	NOUN
ftr-346	26	34	.................	.................	PUNCT
ftr-346	26	35	...............	...............	PUNCT
ftr-346	27	1	604	604	NUM
ftr-346	27	2	c.	c.	PROPN
ftr-346	27	3	national	national	ADJ
ftr-346	27	4	interests	interest	NOUN
ftr-346	27	5	................................	................................	PUNCT
ftr-346	27	6	604	604	NUM
ftr-346	27	7	c.	c.	PROPN
ftr-346	27	8	standard	standard	NOUN
ftr-346	27	9	for	for	ADP
ftr-346	27	10	sourcing	source	VERB
ftr-346	27	11	income	income	NOUN
ftr-346	27	12	................	................	PUNCT
ftr-346	27	13	............	............	PUNCT
ftr-346	27	14	607	607	NUM
ftr-346	27	15	1	1	NUM
ftr-346	27	16	.	.	X
ftr-346	27	17	categorizing	categorize	VERB
ftr-346	27	18	and	and	CCONJ
ftr-346	27	19	describing	describe	VERB
ftr-346	27	20	governmental	governmental	ADJ
ftr-346	27	21	benefits	benefit	NOUN
ftr-346	27	22	that	that	PRON
ftr-346	27	23	relate	relate	VERB
ftr-346	27	24	to	to	ADP
ftr-346	27	25	income	income	NOUN
ftr-346	27	26	.................................	.................................	PUNCT
ftr-346	27	27	608	608	NUM
ftr-346	27	28	a.	a.	NOUN
ftr-346	27	29	countries	country	NOUN
ftr-346	27	30	where	where	SCONJ
ftr-346	27	31	taxpayer	taxpayer	NOUN
ftr-346	27	32	conducts	conduct	VERB
ftr-346	27	33	activities	activity	NOUN
ftr-346	27	34	.................	.................	PUNCT
ftr-346	27	35	608	608	NUM
ftr-346	27	36	b.	b.	NOUN
ftr-346	27	37	countries	country	NOUN
ftr-346	27	38	in	in	ADP
ftr-346	27	39	which	which	PRON
ftr-346	27	40	taxpayer	taxpayer	NOUN
ftr-346	27	41	provides	provide	VERB
ftr-346	27	42	property	property	NOUN
ftr-346	27	43	,	,	PUNCT
ftr-346	27	44	capital	capital	NOUN
ftr-346	27	45	,	,	PUNCT
ftr-346	27	46	or	or	CCONJ
ftr-346	27	47	services	service	NOUN
ftr-346	27	48	.....................	.....................	PUNCT
ftr-346	27	49	........	........	PUNCT
ftr-346	27	50	608	608	NUM
ftr-346	27	51	c.	c.	NOUN
ftr-346	27	52	country	country	NOUN
ftr-346	27	53	where	where	SCONJ
ftr-346	27	54	taxpayer	taxpayer	NOUN
ftr-346	27	55	resides	reside	VERB
ftr-346	27	56	...........	...........	PUNCT
ftr-346	27	57	......	......	PUNCT
ftr-346	27	58	611	611	NUM
ftr-346	27	59	2	2	NUM
ftr-346	27	60	.	.	PUNCT
ftr-346	27	61	unifying	unify	VERB
ftr-346	27	62	the	the	DET
ftr-346	27	63	activities	activity	NOUN
ftr-346	27	64	,	,	PUNCT
ftr-346	27	65	destination	destination	NOUN
ftr-346	27	66	,	,	PUNCT
ftr-346	27	67	and	and	CCONJ
ftr-346	27	68	residence	residence	NOUN
ftr-346	27	69	approaches	approach	NOUN
ftr-346	27	70	for	for	ADP
ftr-346	27	71	sourcing	source	VERB
ftr-346	27	72	income	income	NOUN
ftr-346	27	73	............	............	PUNCT
ftr-346	27	74	............	............	PUNCT
ftr-346	28	1	612	612	NUM
ftr-346	28	2	a.	a.	NOUN
ftr-346	28	3	the	the	DET
ftr-346	28	4	benefits	benefit	NOUN
ftr-346	28	5	principle	principle	NOUN
ftr-346	28	6	and	and	CCONJ
ftr-346	28	7	the	the	DET
ftr-346	28	8	propriety	propriety	NOUN
ftr-346	28	9	of	of	ADP
ftr-346	28	10	split	split	NOUN
ftr-346	28	11	sourcing	sourcing	NOUN
ftr-346	28	12	.........................	.........................	PUNCT
ftr-346	29	1	........	........	PUNCT
ftr-346	29	2	612	612	NUM
ftr-346	29	3	b.	b.	NOUN
ftr-346	29	4	defending	defend	VERB
ftr-346	29	5	the	the	DET
ftr-346	29	6	residence	residence	NOUN
ftr-346	29	7	country	country	NOUN
ftr-346	29	8	source	source	NOUN
ftr-346	29	9	problem	problem	NOUN
ftr-346	29	10	............	............	PUNCT
ftr-346	29	11	615	615	NUM
ftr-346	29	12	c.	c.	NOUN
ftr-346	29	13	less	less	ADV
ftr-346	29	14	stress	stress	NOUN
ftr-346	29	15	on	on	ADP
ftr-346	29	16	characterization	characterization	NOUN
ftr-346	29	17	.........................	.........................	PUNCT
ftr-346	29	18	620	620	NUM
ftr-346	29	19	3	3	X
ftr-346	29	20	.	.	PUNCT
ftr-346	30	1	addressing	address	VERB
ftr-346	30	2	administrative	administrative	ADJ
ftr-346	30	3	and	and	CCONJ
ftr-346	30	4	coordination	coordination	NOUN
ftr-346	30	5	concerns	concern	NOUN
ftr-346	30	6	.........	.........	PUNCT
ftr-346	30	7	623	623	NUM
ftr-346	30	8	a.	a.	NOUN
ftr-346	30	9	an	an	DET
ftr-346	30	10	allocation	allocation	NOUN
ftr-346	30	11	scheme	scheme	NOUN
ftr-346	30	12	that	that	PRON
ftr-346	30	13	avoids	avoid	VERB
ftr-346	30	14	administrative	administrative	ADJ
ftr-346	30	15	difficulties	difficulty	NOUN
ftr-346	30	16	...................................	...................................	PUNCT
ftr-346	30	17	623	623	NUM
ftr-346	30	18	b.	b.	PROPN
ftr-346	30	19	market	market	NOUN
ftr-346	30	20	access	access	NOUN
ftr-346	30	21	and	and	CCONJ
ftr-346	30	22	enforcement	enforcement	NOUN
ftr-346	30	23	concerns	concern	NOUN
ftr-346	30	24	...	...	PUNCT
ftr-346	31	1	.....	.....	PUNCT
ftr-346	31	2	628	628	NUM
ftr-346	31	3	c.	c.	NOUN
ftr-346	31	4	the	the	DET
ftr-346	31	5	need	need	NOUN
ftr-346	31	6	for	for	ADP
ftr-346	31	7	international	international	ADJ
ftr-346	31	8	agreement	agreement	NOUN
ftr-346	31	9	..........	..........	PUNCT
ftr-346	31	10	629	629	NUM
ftr-346	31	11	iv	iv	NUM
ftr-346	31	12	.	.	PUNCT
ftr-346	32	1	using	use	VERB
ftr-346	32	2	the	the	DET
ftr-346	32	3	standard	standard	NOUN
ftr-346	32	4	to	to	PART
ftr-346	32	5	devise	devise	VERB
ftr-346	32	6	source	source	NOUN
ftr-346	32	7	rules	rule	NOUN
ftr-346	32	8	.	.	PUNCT
ftr-346	33	1	...........	...........	PUNCT
ftr-346	33	2	630	630	NUM
ftr-346	33	3	a.	a.	NOUN
ftr-346	33	4	interest	interest	NOUN
ftr-346	33	5	........................................	........................................	PUNCT
ftr-346	33	6	631	631	NUM
ftr-346	33	7	b.	b.	PROPN
ftr-346	33	8	income	income	NOUN
ftr-346	33	9	from	from	ADP
ftr-346	33	10	corporate	corporate	ADJ
ftr-346	33	11	stock	stock	NOUN
ftr-346	33	12	..................	..................	PUNCT
ftr-346	33	13	633	633	NUM
ftr-346	33	14	1	1	NUM
ftr-346	33	15	.	.	PUNCT
ftr-346	34	1	dividends	dividend	NOUN
ftr-346	34	2	....................................	....................................	PUNCT
ftr-346	35	1	633	633	NUM
ftr-346	35	2	2	2	NUM
ftr-346	35	3	.	.	PUNCT
ftr-346	35	4	stock	stock	NOUN
ftr-346	35	5	gains	gain	NOUN
ftr-346	35	6	...................................	...................................	PUNCT
ftr-346	35	7	635	635	NUM
ftr-346	35	8	c.	c.	NOUN
ftr-346	35	9	service	service	PROPN
ftr-346	35	10	income	income	NOUN
ftr-346	35	11	....................................	....................................	PUNCT
ftr-346	35	12	635	635	NUM
ftr-346	35	13	d.	d.	PROPN
ftr-346	35	14	income	income	NOUN
ftr-346	35	15	from	from	ADP
ftr-346	35	16	intangibles	intangible	NOUN
ftr-346	35	17	.............................	.............................	PUNCT
ftr-346	35	18	637	637	NUM
ftr-346	35	19	1	1	NUM
ftr-346	35	20	.	.	PUNCT
ftr-346	36	1	royalties	royalty	NOUN
ftr-346	36	2	......................................	......................................	PUNCT
ftr-346	36	3	637	637	NUM
ftr-346	36	4	2	2	NUM
ftr-346	36	5	.	.	PUNCT
ftr-346	36	6	intangible	intangible	ADJ
ftr-346	36	7	gains	gain	NOUN
ftr-346	36	8	..................	..................	PUNCT
ftr-346	36	9	.............	.............	PUNCT
ftr-346	37	1	638	638	NUM
ftr-346	37	2	e.	e.	PROPN
ftr-346	37	3	income	income	NOUN
ftr-346	37	4	from	from	ADP
ftr-346	37	5	the	the	DET
ftr-346	37	6	sale	sale	NOUN
ftr-346	37	7	ofinventory	ofinventory	NOUN
ftr-346	37	8	......................	......................	PUNCT
ftr-346	37	9	640	640	NUM
ftr-346	37	10	v.	v.	ADP
ftr-346	37	11	conclusion	conclusion	NOUN
ftr-346	37	12	.................................................	.................................................	PUNCT
ftr-346	37	13	641	641	NUM
ftr-346	37	14	[	[	X
ftr-346	37	15	yol	yol	X
ftr-346	37	16	.	.	PUNCT
ftr-346	37	17	11:7566	11:7566	NUM
ftr-346	37	18	sourcing	source	VERB
ftr-346	37	19	income	income	NOUN
ftr-346	37	20	among	among	ADP
ftr-346	37	21	nations	nations	PROPN
ftr-346	37	22	i.	i.	NOUN
ftr-346	37	23	introduction	introduction	PROPN
ftr-346	37	24	the	the	DET
ftr-346	37	25	source	source	NOUN
ftr-346	37	26	of	of	ADP
ftr-346	37	27	income	income	NOUN
ftr-346	37	28	rules	rule	NOUN
ftr-346	37	29	used	use	VERB
ftr-346	37	30	in	in	ADP
ftr-346	37	31	the	the	DET
ftr-346	37	32	united	united	PROPN
ftr-346	37	33	states	states	PROPN
ftr-346	37	34	and	and	CCONJ
ftr-346	37	35	elsewhere	elsewhere	ADV
ftr-346	37	36	in	in	ADP
ftr-346	37	37	large	large	ADJ
ftr-346	37	38	part	part	NOUN
ftr-346	37	39	establish	establish	VERB
ftr-346	37	40	the	the	DET
ftr-346	37	41	contours	contours	NOUN
ftr-346	37	42	of	of	ADP
ftr-346	37	43	income	income	NOUN
ftr-346	37	44	tax	tax	NOUN
ftr-346	37	45	jurisdiction	jurisdiction	NOUN
ftr-346	37	46	that	that	PRON
ftr-346	37	47	is	be	AUX
ftr-346	37	48	exercised	exercise	VERB
ftr-346	37	49	by	by	ADP
ftr-346	37	50	countries	country	NOUN
ftr-346	37	51	.	.	PUNCT
ftr-346	37	52	'	'	PUNCT
ftr-346	38	1	source	source	NOUN
ftr-346	38	2	rules	rule	NOUN
ftr-346	38	3	do	do	VERB
ftr-346	38	4	this	this	PRON
ftr-346	38	5	by	by	ADP
ftr-346	38	6	allocating	allocate	VERB
ftr-346	38	7	a	a	DET
ftr-346	38	8	taxpayer	taxpayer	NOUN
ftr-346	38	9	's	's	PART
ftr-346	38	10	income	income	NOUN
ftr-346	38	11	for	for	ADP
ftr-346	38	12	purposes	purpose	NOUN
ftr-346	38	13	of	of	ADP
ftr-346	38	14	assigning	assign	VERB
ftr-346	38	15	countries	country	NOUN
ftr-346	38	16	their	their	PRON
ftr-346	38	17	rights	right	NOUN
ftr-346	38	18	to	to	PART
ftr-346	38	19	tax	tax	VERB
ftr-346	38	20	such	such	ADJ
ftr-346	38	21	income	income	NOUN
ftr-346	38	22	.	.	PUNCT
ftr-346	39	1	thus	thus	ADV
ftr-346	39	2	,	,	PUNCT
ftr-346	39	3	source	source	NOUN
ftr-346	39	4	rules	rule	NOUN
ftr-346	39	5	are	be	AUX
ftr-346	39	6	of	of	ADP
ftr-346	39	7	critical	critical	ADJ
ftr-346	39	8	importance	importance	NOUN
ftr-346	39	9	in	in	ADP
ftr-346	39	10	the	the	DET
ftr-346	39	11	functioning	functioning	NOUN
ftr-346	39	12	of	of	ADP
ftr-346	39	13	the	the	DET
ftr-346	39	14	income	income	NOUN
ftr-346	39	15	tax	tax	NOUN
ftr-346	39	16	rules	rule	NOUN
ftr-346	39	17	that	that	PRON
ftr-346	39	18	apply	apply	VERB
ftr-346	39	19	to	to	ADP
ftr-346	39	20	cross	cross	ADJ
ftr-346	39	21	-	-	ADJ
ftr-346	39	22	border	border	ADJ
ftr-346	39	23	business	business	NOUN
ftr-346	39	24	and	and	CCONJ
ftr-346	39	25	investment	investment	NOUN
ftr-346	39	26	activities	activity	NOUN
ftr-346	39	27	.	.	PUNCT
ftr-346	40	1	the	the	DET
ftr-346	40	2	source	source	NOUN
ftr-346	40	3	rules	rule	NOUN
ftr-346	40	4	play	play	VERB
ftr-346	40	5	a	a	DET
ftr-346	40	6	vital	vital	ADJ
ftr-346	40	7	role	role	NOUN
ftr-346	40	8	in	in	ADP
ftr-346	40	9	the	the	DET
ftr-346	40	10	foreign	foreign	ADJ
ftr-346	40	11	tax	tax	NOUN
ftr-346	40	12	credit	credit	NOUN
ftr-346	40	13	system	system	NOUN
ftr-346	40	14	applicable	applicable	ADJ
ftr-346	40	15	to	to	ADP
ftr-346	40	16	u.s	u.s	PROPN
ftr-346	40	17	.	.	PROPN
ftr-346	40	18	persons	person	NOUN
ftr-346	40	19	with	with	ADP
ftr-346	40	20	foreign	foreign	ADJ
ftr-346	40	21	investment	investment	NOUN
ftr-346	40	22	or	or	CCONJ
ftr-346	40	23	business	business	NOUN
ftr-346	40	24	activities	activity	NOUN
ftr-346	40	25	.	.	PUNCT
ftr-346	41	1	this	this	PRON
ftr-346	41	2	is	be	AUX
ftr-346	41	3	because	because	SCONJ
ftr-346	41	4	a	a	DET
ftr-346	41	5	u.s	u.s	PROPN
ftr-346	41	6	.	.	PROPN
ftr-346	41	7	taxpayer	taxpayer	NOUN
ftr-346	41	8	is	be	AUX
ftr-346	41	9	subject	subject	ADJ
ftr-346	41	10	to	to	ADP
ftr-346	41	11	an	an	DET
ftr-346	41	12	annual	annual	ADJ
ftr-346	41	13	foreign	foreign	ADJ
ftr-346	41	14	tax	tax	NOUN
ftr-346	41	15	credit	credit	NOUN
ftr-346	41	16	limitation	limitation	NOUN
ftr-346	41	17	,	,	PUNCT
ftr-346	41	18	which	which	PRON
ftr-346	41	19	is	be	AUX
ftr-346	41	20	generally	generally	ADV
ftr-346	41	21	equal	equal	ADJ
ftr-346	41	22	to	to	ADP
ftr-346	41	23	the	the	DET
ftr-346	41	24	taxpayer	taxpayer	NOUN
ftr-346	41	25	's	's	PART
ftr-346	41	26	average	average	ADJ
ftr-346	41	27	u.s	u.s	PROPN
ftr-346	41	28	.	.	PROPN
ftr-346	41	29	tax	tax	NOUN
ftr-346	41	30	rate	rate	NOUN
ftr-346	41	31	multiplied	multiply	VERB
ftr-346	41	32	by	by	ADP
ftr-346	41	33	the	the	DET
ftr-346	41	34	taxpayer	taxpayer	NOUN
ftr-346	41	35	's	's	PART
ftr-346	41	36	foreign	foreign	ADJ
ftr-346	41	37	source	source	NOUN
ftr-346	41	38	income	income	NOUN
ftr-346	41	39	as	as	SCONJ
ftr-346	41	40	determined	determine	VERB
ftr-346	41	41	under	under	ADP
ftr-346	41	42	the	the	DET
ftr-346	41	43	source	source	NOUN
ftr-346	41	44	rules	rule	NOUN
ftr-346	41	45	.	.	PUNCT
ftr-346	42	1	the	the	DET
ftr-346	42	2	source	source	NOUN
ftr-346	42	3	rules	rule	NOUN
ftr-346	42	4	also	also	ADV
ftr-346	42	5	play	play	VERB
ftr-346	42	6	a	a	DET
ftr-346	42	7	central	central	ADJ
ftr-346	42	8	role	role	NOUN
ftr-346	42	9	in	in	ADP
ftr-346	42	10	the	the	DET
ftr-346	42	11	united	united	PROPN
ftr-346	42	12	states	states	PROPN
ftr-346	42	13	'	'	PART
ftr-346	42	14	exercise	exercise	NOUN
ftr-346	42	15	of	of	ADP
ftr-346	42	16	taxation	taxation	NOUN
ftr-346	42	17	over	over	ADP
ftr-346	42	18	foreign	foreign	ADJ
ftr-346	42	19	persons	person	NOUN
ftr-346	42	20	with	with	ADP
ftr-346	42	21	u.s	u.s	PROPN
ftr-346	42	22	.	.	PROPN
ftr-346	42	23	businesses	business	NOUN
ftr-346	42	24	or	or	CCONJ
ftr-346	42	25	investments	investment	NOUN
ftr-346	42	26	.	.	PUNCT
ftr-346	43	1	for	for	ADP
ftr-346	43	2	the	the	DET
ftr-346	43	3	most	most	ADJ
ftr-346	43	4	part	part	NOUN
ftr-346	43	5	,	,	PUNCT
ftr-346	43	6	only	only	ADV
ftr-346	43	7	u.s	u.s	PROPN
ftr-346	43	8	.	.	PROPN
ftr-346	43	9	source	source	NOUN
ftr-346	43	10	income	income	NOUN
ftr-346	43	11	is	be	AUX
ftr-346	43	12	subject	subject	ADJ
ftr-346	43	13	to	to	ADP
ftr-346	43	14	tax	tax	NOUN
ftr-346	43	15	under	under	ADP
ftr-346	43	16	the	the	DET
ftr-346	43	17	u.s	u.s	PROPN
ftr-346	43	18	.	.	PROPN
ftr-346	43	19	tax	tax	NOUN
ftr-346	43	20	regimes	regime	NOUN
ftr-346	43	21	that	that	PRON
ftr-346	43	22	apply	apply	VERB
ftr-346	43	23	to	to	ADP
ftr-346	43	24	foreign	foreign	ADJ
ftr-346	43	25	persons	person	NOUN
ftr-346	43	26	.	.	PUNCT
ftr-346	44	1	moreover	moreover	ADV
ftr-346	44	2	,	,	PUNCT
ftr-346	44	3	if	if	SCONJ
ftr-346	44	4	the	the	DET
ftr-346	44	5	united	united	PROPN
ftr-346	44	6	states	states	PROPN
ftr-346	44	7	were	be	AUX
ftr-346	44	8	to	to	PART
ftr-346	44	9	move	move	VERB
ftr-346	44	10	to	to	ADP
ftr-346	44	11	a	a	DET
ftr-346	44	12	full	full	ADJ
ftr-346	44	13	or	or	CCONJ
ftr-346	44	14	partial	partial	ADJ
ftr-346	44	15	territorial	territorial	ADJ
ftr-346	44	16	system	system	NOUN
ftr-346	44	17	for	for	ADP
ftr-346	44	18	taxing	tax	VERB
ftr-346	44	19	u.s	u.s	PROPN
ftr-346	44	20	.	.	PROPN
ftr-346	44	21	persons	person	NOUN
ftr-346	44	22	,	,	PUNCT
ftr-346	44	23	the	the	DET
ftr-346	44	24	source	source	NOUN
ftr-346	44	25	rules	rule	NOUN
ftr-346	44	26	would	would	AUX
ftr-346	44	27	assume	assume	VERB
ftr-346	44	28	even	even	ADV
ftr-346	44	29	greater	great	ADJ
ftr-346	44	30	importance	importance	NOUN
ftr-346	44	31	given	give	VERB
ftr-346	44	32	that	that	SCONJ
ftr-346	44	33	they	they	PRON
ftr-346	44	34	would	would	AUX
ftr-346	44	35	determine	determine	VERB
ftr-346	44	36	whether	whether	SCONJ
ftr-346	44	37	the	the	DET
ftr-346	44	38	united	united	PROPN
ftr-346	44	39	states	states	PROPN
ftr-346	44	40	would	would	AUX
ftr-346	44	41	impose	impose	VERB
ftr-346	44	42	any	any	DET
ftr-346	44	43	tax	tax	NOUN
ftr-346	44	44	(	(	PUNCT
ftr-346	44	45	as	as	SCONJ
ftr-346	44	46	opposed	oppose	VERB
ftr-346	44	47	to	to	ADP
ftr-346	44	48	a	a	DET
ftr-346	44	49	residual	residual	ADJ
ftr-346	44	50	tax	tax	NOUN
ftr-346	44	51	)	)	PUNCT
ftr-346	44	52	on	on	ADP
ftr-346	44	53	the	the	DET
ftr-346	44	54	income	income	NOUN
ftr-346	44	55	of	of	ADP
ftr-346	44	56	u.s	u.s	PROPN
ftr-346	44	57	.	.	PROPN
ftr-346	44	58	persons	person	NOUN
ftr-346	44	59	from	from	ADP
ftr-346	44	60	crossborder	crossborder	NOUN
ftr-346	44	61	activities	activity	NOUN
ftr-346	44	62	.	.	PUNCT
ftr-346	44	63	'	'	PUNCT
ftr-346	45	1	other	other	ADJ
ftr-346	45	2	countries	country	NOUN
ftr-346	45	3	likewise	likewise	ADV
ftr-346	45	4	use	use	VERB
ftr-346	45	5	source	source	NOUN
ftr-346	45	6	rules	rule	NOUN
ftr-346	45	7	or	or	CCONJ
ftr-346	45	8	their	their	PRON
ftr-346	45	9	1	1	NUM
ftr-346	45	10	.	.	PUNCT
ftr-346	46	1	see	see	VERB
ftr-346	46	2	hugh	hugh	PROPN
ftr-346	46	3	j.	j.	PROPN
ftr-346	46	4	ault	ault	PROPN
ftr-346	46	5	&	&	CCONJ
ftr-346	46	6	david	david	PROPN
ftr-346	46	7	f.	f.	PROPN
ftr-346	46	8	bradford	bradford	PROPN
ftr-346	46	9	,	,	PUNCT
ftr-346	46	10	taxing	tax	VERB
ftr-346	46	11	international	international	ADJ
ftr-346	46	12	income	income	NOUN
ftr-346	46	13	:	:	PUNCT
ftr-346	46	14	an	an	DET
ftr-346	46	15	analysis	analysis	NOUN
ftr-346	46	16	of	of	ADP
ftr-346	46	17	the	the	DET
ftr-346	46	18	u.s	u.s	PROPN
ftr-346	46	19	.	.	PROPN
ftr-346	46	20	system	system	NOUN
ftr-346	46	21	and	and	CCONJ
ftr-346	46	22	its	its	PRON
ftr-346	46	23	economic	economic	ADJ
ftr-346	46	24	premises	premise	NOUN
ftr-346	46	25	,	,	PUNCT
ftr-346	46	26	in	in	ADP
ftr-346	46	27	national	national	ADJ
ftr-346	46	28	bureau	bureau	PROPN
ftr-346	46	29	of	of	ADP
ftr-346	46	30	economic	economic	ADJ
ftr-346	46	31	research	research	NOUN
ftr-346	46	32	,	,	PUNCT
ftr-346	46	33	taxation	taxation	NOUN
ftr-346	46	34	in	in	ADP
ftr-346	46	35	the	the	DET
ftr-346	46	36	global	global	ADJ
ftr-346	46	37	economy	economy	NOUN
ftr-346	46	38	11	11	NUM
ftr-346	46	39	,	,	PUNCT
ftr-346	46	40	13	13	NUM
ftr-346	46	41	(	(	PUNCT
ftr-346	46	42	assaf	assaf	PROPN
ftr-346	46	43	razin	razin	PROPN
ftr-346	46	44	&	&	CCONJ
ftr-346	46	45	joel	joel	PROPN
ftr-346	46	46	slemrod	slemrod	PROPN
ftr-346	46	47	,	,	PUNCT
ftr-346	46	48	eds	eds	PROPN
ftr-346	46	49	.	.	PROPN
ftr-346	46	50	,	,	PUNCT
ftr-346	46	51	1990	1990	NUM
ftr-346	46	52	)	)	PUNCT
ftr-346	46	53	(	(	PUNCT
ftr-346	46	54	"	"	PUNCT
ftr-346	46	55	the	the	DET
ftr-346	46	56	source	source	NOUN
ftr-346	46	57	rules	rule	NOUN
ftr-346	46	58	are	be	AUX
ftr-346	46	59	central	central	ADJ
ftr-346	46	60	to	to	ADP
ftr-346	46	61	the	the	DET
ftr-346	46	62	taxing	tax	VERB
ftr-346	46	63	jurisdiction	jurisdiction	NOUN
ftr-346	46	64	asserted	assert	VERB
ftr-346	46	65	over	over	ADP
ftr-346	46	66	both	both	DET
ftr-346	46	67	u.s	u.s	PROPN
ftr-346	46	68	.	.	PROPN
ftr-346	46	69	and	and	CCONJ
ftr-346	46	70	foreign	foreign	ADJ
ftr-346	46	71	persons	person	NOUN
ftr-346	46	72	.	.	PUNCT
ftr-346	46	73	"	"	PUNCT
ftr-346	46	74	)	)	PUNCT
ftr-346	46	75	;	;	PUNCT
ftr-346	46	76	stephen	stephen	PROPN
ftr-346	46	77	e.	e.	PROPN
ftr-346	46	78	shay	shay	PROPN
ftr-346	46	79	,	,	PUNCT
ftr-346	46	80	j.	j.	PROPN
ftr-346	46	81	clifton	clifton	PROPN
ftr-346	46	82	fleming	fleming	PROPN
ftr-346	46	83	,	,	PUNCT
ftr-346	46	84	jr	jr	PROPN
ftr-346	46	85	.	.	PROPN
ftr-346	46	86	&	&	CCONJ
ftr-346	46	87	robert	robert	PROPN
ftr-346	46	88	j.	j.	PROPN
ftr-346	46	89	peroni	peroni	PROPN
ftr-346	46	90	,	,	PUNCT
ftr-346	46	91	"	"	PUNCT
ftr-346	46	92	what	what	PRON
ftr-346	46	93	's	be	AUX
ftr-346	46	94	source	source	NOUN
ftr-346	46	95	got	get	VERB
ftr-346	46	96	to	to	PART
ftr-346	46	97	do	do	VERB
ftr-346	46	98	with	with	ADP
ftr-346	46	99	it	it	PRON
ftr-346	46	100	?	?	PUNCT
ftr-346	46	101	"	"	PUNCT
ftr-346	47	1	source	source	NOUN
ftr-346	47	2	rules	rule	NOUN
ftr-346	47	3	and	and	CCONJ
ftr-346	47	4	us	we	PRON
ftr-346	47	5	.	.	PUNCT
ftr-346	48	1	international	international	ADJ
ftr-346	48	2	tax	tax	NOUN
ftr-346	48	3	,	,	PUNCT
ftr-346	48	4	56	56	NUM
ftr-346	48	5	tax	tax	NOUN
ftr-346	48	6	l.	l.	PROPN
ftr-346	48	7	rev	rev	PROPN
ftr-346	48	8	.	.	PROPN
ftr-346	48	9	81	81	NUM
ftr-346	48	10	,	,	PUNCT
ftr-346	48	11	83	83	NUM
ftr-346	48	12	(	(	PUNCT
ftr-346	48	13	2002	2002	NUM
ftr-346	48	14	)	)	PUNCT
ftr-346	49	1	[	[	X
ftr-346	49	2	hereinafter	hereinafter	NOUN
ftr-346	49	3	,	,	PUNCT
ftr-346	49	4	shay	shay	PROPN
ftr-346	49	5	,	,	PUNCT
ftr-346	49	6	fleming	fleming	PROPN
ftr-346	49	7	&	&	CCONJ
ftr-346	49	8	peroni	peroni	PROPN
ftr-346	49	9	,	,	PUNCT
ftr-346	49	10	source	source	NOUN
ftr-346	49	11	rules	rule	NOUN
ftr-346	49	12	]	]	PUNCT
ftr-346	49	13	(	(	PUNCT
ftr-346	49	14	noting	note	VERB
ftr-346	49	15	that	that	SCONJ
ftr-346	49	16	"	"	PUNCT
ftr-346	49	17	the	the	DET
ftr-346	49	18	concept	concept	NOUN
ftr-346	49	19	of	of	ADP
ftr-346	49	20	'	'	PUNCT
ftr-346	49	21	source	source	NOUN
ftr-346	49	22	'	'	PUNCT
ftr-346	49	23	is	be	AUX
ftr-346	49	24	at	at	ADP
ftr-346	49	25	the	the	DET
ftr-346	49	26	heart	heart	NOUN
ftr-346	49	27	of	of	ADP
ftr-346	49	28	international	international	ADJ
ftr-346	49	29	taxation	taxation	NOUN
ftr-346	49	30	"	"	PUNCT
ftr-346	49	31	)	)	PUNCT
ftr-346	49	32	.	.	PUNCT
ftr-346	50	1	2	2	X
ftr-346	50	2	.	.	X
ftr-346	50	3	compare	compare	VERB
ftr-346	50	4	this	this	PRON
ftr-346	50	5	to	to	ADP
ftr-346	50	6	the	the	DET
ftr-346	50	7	use	use	NOUN
ftr-346	50	8	of	of	ADP
ftr-346	50	9	the	the	DET
ftr-346	50	10	arm	arm	NOUN
ftr-346	50	11	's	's	PART
ftr-346	50	12	length	length	NOUN
ftr-346	50	13	method	method	NOUN
ftr-346	50	14	for	for	ADP
ftr-346	50	15	allocating	allocate	VERB
ftr-346	50	16	income	income	NOUN
ftr-346	50	17	among	among	ADP
ftr-346	50	18	commonly	commonly	ADV
ftr-346	50	19	controlled	control	VERB
ftr-346	50	20	entities	entity	NOUN
ftr-346	50	21	.	.	PUNCT
ftr-346	51	1	see	see	VERB
ftr-346	51	2	,	,	PUNCT
ftr-346	51	3	e.g.	e.g.	ADV
ftr-346	51	4	,	,	PUNCT
ftr-346	51	5	i.r.c	i.r.c	NOUN
ftr-346	51	6	.	.	PUNCT
ftr-346	52	1	§	§	PROPN
ftr-346	52	2	482	482	NUM
ftr-346	52	3	.	.	PUNCT
ftr-346	53	1	thus	thus	ADV
ftr-346	53	2	,	,	PUNCT
ftr-346	53	3	whereas	whereas	SCONJ
ftr-346	53	4	the	the	DET
ftr-346	53	5	arm	arm	NOUN
ftr-346	53	6	's	's	PART
ftr-346	53	7	length	length	NOUN
ftr-346	53	8	method	method	NOUN
ftr-346	53	9	is	be	AUX
ftr-346	53	10	used	use	VERB
ftr-346	53	11	to	to	PART
ftr-346	53	12	allocate	allocate	VERB
ftr-346	53	13	income	income	NOUN
ftr-346	53	14	among	among	ADP
ftr-346	53	15	taxpayers	taxpayer	NOUN
ftr-346	53	16	,	,	PUNCT
ftr-346	53	17	the	the	DET
ftr-346	53	18	source	source	NOUN
ftr-346	53	19	rules	rule	NOUN
ftr-346	53	20	are	be	AUX
ftr-346	53	21	used	use	VERB
ftr-346	53	22	to	to	PART
ftr-346	53	23	allocate	allocate	VERB
ftr-346	53	24	income	income	NOUN
ftr-346	53	25	within	within	ADP
ftr-346	53	26	a	a	DET
ftr-346	53	27	particular	particular	ADJ
ftr-346	53	28	taxpayer	taxpayer	NOUN
ftr-346	53	29	.	.	PUNCT
ftr-346	54	1	3	3	X
ftr-346	54	2	.	.	X
ftr-346	54	3	see	see	VERB
ftr-346	54	4	i.r.c	i.r.c	NOUN
ftr-346	54	5	.	.	PUNCT
ftr-346	55	1	§	§	PROPN
ftr-346	55	2	904(a	904(a	PROPN
ftr-346	55	3	)	)	PUNCT
ftr-346	55	4	,	,	PUNCT
ftr-346	55	5	(	(	PUNCT
ftr-346	55	6	d	d	NOUN
ftr-346	55	7	)	)	PUNCT
ftr-346	55	8	.	.	PUNCT
ftr-346	56	1	4	4	X
ftr-346	56	2	.	.	X
ftr-346	56	3	see	see	VERB
ftr-346	56	4	i.r.c	i.r.c	NOUN
ftr-346	56	5	.	.	PUNCT
ftr-346	57	1	§	§	PROPN
ftr-346	57	2	§	§	PROPN
ftr-346	57	3	871(a	871(a	PROPN
ftr-346	57	4	)	)	PUNCT
ftr-346	57	5	,	,	PUNCT
ftr-346	57	6	(	(	PUNCT
ftr-346	57	7	b	b	X
ftr-346	57	8	)	)	PUNCT
ftr-346	57	9	,	,	PUNCT
ftr-346	57	10	881(a	881(a	PROPN
ftr-346	57	11	)	)	PUNCT
ftr-346	57	12	,	,	PUNCT
ftr-346	57	13	882(a	882(a	NOUN
ftr-346	57	14	)	)	PUNCT
ftr-346	57	15	,	,	PUNCT
ftr-346	57	16	864(c	864(c	NUM
ftr-346	57	17	)	)	PUNCT
ftr-346	57	18	.	.	PUNCT
ftr-346	58	1	5	5	X
ftr-346	58	2	.	.	X
ftr-346	58	3	see	see	VERB
ftr-346	58	4	j.	j.	PROPN
ftr-346	58	5	clifton	clifton	PROPN
ftr-346	58	6	fleming	fleming	PROPN
ftr-346	58	7	,	,	PUNCT
ftr-346	58	8	jr	jr	PROPN
ftr-346	58	9	.	.	PROPN
ftr-346	58	10	&	&	CCONJ
ftr-346	58	11	robert	robert	PROPN
ftr-346	58	12	j.	j.	PROPN
ftr-346	58	13	peroni	peroni	PROPN
ftr-346	58	14	,	,	PUNCT
ftr-346	58	15	exploring	explore	VERB
ftr-346	58	16	the	the	DET
ftr-346	58	17	contours	contours	NOUN
ftr-346	58	18	of	of	ADP
ftr-346	58	19	a	a	DET
ftr-346	58	20	proposed	propose	VERB
ftr-346	58	21	u.s	u.s	PROPN
ftr-346	58	22	.	.	PROPN
ftr-346	58	23	exemption	exemption	NOUN
ftr-346	58	24	(	(	PUNCT
ftr-346	58	25	territorial	territorial	ADJ
ftr-346	58	26	tax	tax	NOUN
ftr-346	58	27	system	system	NOUN
ftr-346	58	28	)	)	PUNCT
ftr-346	58	29	,	,	PUNCT
ftr-346	58	30	41	41	NUM
ftr-346	58	31	tax	tax	NOUN
ftr-346	58	32	notes	note	NOUN
ftr-346	58	33	int'l	int'l	ADP
ftr-346	58	34	217	217	NUM
ftr-346	58	35	,	,	PUNCT
ftr-346	58	36	226	226	NUM
ftr-346	58	37	-	-	SYM
ftr-346	58	38	227	227	NUM
ftr-346	58	39	(	(	PUNCT
ftr-346	58	40	2006	2006	NUM
ftr-346	58	41	)	)	PUNCT
ftr-346	58	42	;	;	PUNCT
ftr-346	58	43	cf	cf	NOUN
ftr-346	58	44	hugh	hugh	PROPN
ftr-346	58	45	j.	j.	PROPN
ftr-346	58	46	ault	ault	PROPN
ftr-346	58	47	&	&	CCONJ
ftr-346	58	48	brian	brian	PROPN
ftr-346	58	49	j.	j.	PROPN
ftr-346	58	50	arnold	arnold	PROPN
ftr-346	58	51	,	,	PUNCT
ftr-346	58	52	comparative	comparative	ADJ
ftr-346	58	53	income	income	NOUN
ftr-346	58	54	taxation	taxation	NOUN
ftr-346	58	55	:	:	PUNCT
ftr-346	58	56	a	a	DET
ftr-346	58	57	structural	structural	ADJ
ftr-346	58	58	analysis	analysis	NOUN
ftr-346	58	59	447	447	NUM
ftr-346	58	60	-	-	SYM
ftr-346	58	61	48	48	NUM
ftr-346	58	62	(	(	PUNCT
ftr-346	58	63	2010	2010	NUM
ftr-346	58	64	)	)	PUNCT
ftr-346	58	65	(	(	PUNCT
ftr-346	58	66	pointing	point	VERB
ftr-346	58	67	out	out	ADP
ftr-346	58	68	that	that	SCONJ
ftr-346	58	69	in	in	ADP
ftr-346	58	70	countries	country	NOUN
ftr-346	58	71	using	use	VERB
ftr-346	58	72	territorial	territorial	ADJ
ftr-346	58	73	systems	system	NOUN
ftr-346	58	74	,	,	PUNCT
ftr-346	58	75	great	great	ADJ
ftr-346	58	76	pressure	pressure	NOUN
ftr-346	58	77	is	be	AUX
ftr-346	58	78	placed	place	VERB
ftr-346	58	79	on	on	ADP
ftr-346	58	80	source	source	NOUN
ftr-346	58	81	rules	rule	NOUN
ftr-346	58	82	because	because	SCONJ
ftr-346	58	83	treating	treat	VERB
ftr-346	58	84	income	income	NOUN
ftr-346	58	85	as	as	SCONJ
ftr-346	58	86	foreign	foreign	ADJ
ftr-346	58	87	source	source	NOUN
ftr-346	58	88	may	may	AUX
ftr-346	58	89	result	result	VERB
ftr-346	58	90	in	in	ADP
ftr-346	58	91	the	the	DET
ftr-346	58	92	income	income	NOUN
ftr-346	58	93	not	not	PART
ftr-346	58	94	being	be	AUX
ftr-346	58	95	taxed	tax	VERB
ftr-346	58	96	anywhere	anywhere	ADV
ftr-346	58	97	if	if	SCONJ
ftr-346	58	98	countries	country	NOUN
ftr-346	58	99	use	use	VERB
ftr-346	58	100	different	different	ADJ
ftr-346	58	101	source	source	NOUN
ftr-346	58	102	rules	rule	NOUN
ftr-346	58	103	)	)	PUNCT
ftr-346	58	104	.	.	PUNCT
ftr-346	59	1	2011	2011	NUM
ftr-346	59	2	]	]	PUNCT
ftr-346	59	3	567	567	NUM
ftr-346	59	4	florida	florida	PROPN
ftr-346	59	5	tax	tax	NOUN
ftr-346	59	6	review	review	NOUN
ftr-346	59	7	equivalent	equivalent	ADJ
ftr-346	59	8	in	in	ADP
ftr-346	59	9	applying	apply	VERB
ftr-346	59	10	foreign	foreign	ADJ
ftr-346	59	11	tax	tax	NOUN
ftr-346	59	12	credit	credit	NOUN
ftr-346	59	13	or	or	CCONJ
ftr-346	59	14	territorial	territorial	ADJ
ftr-346	59	15	systems	system	NOUN
ftr-346	59	16	to	to	ADP
ftr-346	59	17	their	their	PRON
ftr-346	59	18	residents	resident	NOUN
ftr-346	59	19	and	and	CCONJ
ftr-346	59	20	exercising	exercise	VERB
ftr-346	59	21	source	source	NOUN
ftr-346	59	22	taxation	taxation	NOUN
ftr-346	59	23	over	over	ADP
ftr-346	59	24	nonresidents	nonresident	NOUN
ftr-346	59	25	.	.	PUNCT
ftr-346	60	1	the	the	DET
ftr-346	60	2	current	current	ADJ
ftr-346	60	3	approach	approach	NOUN
ftr-346	60	4	for	for	ADP
ftr-346	60	5	sourcing	source	VERB
ftr-346	60	6	income	income	NOUN
ftr-346	60	7	suffers	suffer	VERB
ftr-346	60	8	from	from	ADP
ftr-346	60	9	two	two	NUM
ftr-346	60	10	related	related	ADJ
ftr-346	60	11	problems	problem	NOUN
ftr-346	60	12	.	.	PUNCT
ftr-346	61	1	first	first	ADV
ftr-346	61	2	,	,	PUNCT
ftr-346	61	3	the	the	DET
ftr-346	61	4	source	source	NOUN
ftr-346	61	5	rules	rule	NOUN
ftr-346	61	6	lack	lack	VERB
ftr-346	61	7	coherence	coherence	NOUN
ftr-346	61	8	in	in	SCONJ
ftr-346	61	9	that	that	SCONJ
ftr-346	61	10	they	they	PRON
ftr-346	61	11	fail	fail	VERB
ftr-346	61	12	to	to	PART
ftr-346	61	13	advance	advance	VERB
ftr-346	61	14	a	a	DET
ftr-346	61	15	consistent	consistent	ADJ
ftr-346	61	16	normative	normative	ADJ
ftr-346	61	17	tax	tax	NOUN
ftr-346	61	18	policy.7	policy.7	NOUN
ftr-346	61	19	while	while	SCONJ
ftr-346	61	20	the	the	DET
ftr-346	61	21	u.s	u.s	PROPN
ftr-346	61	22	.	.	PROPN
ftr-346	61	23	rules	rule	NOUN
ftr-346	61	24	are	be	AUX
ftr-346	61	25	generally	generally	ADV
ftr-346	61	26	based	base	VERB
ftr-346	61	27	on	on	ADP
ftr-346	61	28	the	the	DET
ftr-346	61	29	notion	notion	NOUN
ftr-346	61	30	of	of	ADP
ftr-346	61	31	sourcing	source	VERB
ftr-346	61	32	income	income	NOUN
ftr-346	61	33	according	accord	VERB
ftr-346	61	34	to	to	ADP
ftr-346	61	35	the	the	DET
ftr-346	61	36	location	location	NOUN
ftr-346	61	37	of	of	ADP
ftr-346	61	38	economic	economic	ADJ
ftr-346	61	39	activities	activity	NOUN
ftr-346	61	40	that	that	PRON
ftr-346	61	41	generate	generate	VERB
ftr-346	61	42	the	the	DET
ftr-346	61	43	income	income	NOUN
ftr-346	61	44	,	,	PUNCT
ftr-346	61	45	they	they	PRON
ftr-346	61	46	also	also	ADV
ftr-346	61	47	promote	promote	VERB
ftr-346	61	48	other	other	ADJ
ftr-346	61	49	policy	policy	NOUN
ftr-346	61	50	concerns	concern	NOUN
ftr-346	61	51	,	,	PUNCT
ftr-346	61	52	such	such	ADJ
ftr-346	61	53	as	as	ADP
ftr-346	61	54	taxing	tax	VERB
ftr-346	61	55	income	income	NOUN
ftr-346	61	56	that	that	PRON
ftr-346	61	57	is	be	AUX
ftr-346	61	58	not	not	PART
ftr-346	61	59	likely	likely	ADJ
ftr-346	61	60	to	to	PART
ftr-346	61	61	be	be	AUX
ftr-346	61	62	taxed	tax	VERB
ftr-346	61	63	by	by	ADP
ftr-346	61	64	foreign	foreign	ADJ
ftr-346	61	65	countries	country	NOUN
ftr-346	61	66	and	and	CCONJ
ftr-346	61	67	encouraging	encourage	VERB
ftr-346	61	68	u.s	u.s	PROPN
ftr-346	61	69	.	.	PROPN
ftr-346	61	70	export	export	NOUN
ftr-346	61	71	activities	activity	NOUN
ftr-346	61	72	.	.	PUNCT
ftr-346	62	1	more	more	ADV
ftr-346	62	2	fundamentally	fundamentally	ADV
ftr-346	62	3	,	,	PUNCT
ftr-346	62	4	the	the	DET
ftr-346	62	5	source	source	NOUN
ftr-346	62	6	rules	rule	NOUN
ftr-346	62	7	used	use	VERB
ftr-346	62	8	by	by	ADP
ftr-346	62	9	the	the	DET
ftr-346	62	10	united	united	PROPN
ftr-346	62	11	states	states	PROPN
ftr-346	62	12	and	and	CCONJ
ftr-346	62	13	other	other	ADJ
ftr-346	62	14	countries	country	NOUN
ftr-346	62	15	fail	fail	VERB
ftr-346	62	16	to	to	PART
ftr-346	62	17	reflect	reflect	VERB
ftr-346	62	18	the	the	DET
ftr-346	62	19	consistent	consistent	ADJ
ftr-346	62	20	application	application	NOUN
ftr-346	62	21	of	of	ADP
ftr-346	62	22	the	the	DET
ftr-346	62	23	key	key	ADJ
ftr-346	62	24	principle	principle	NOUN
ftr-346	62	25	appropriate	appropriate	ADJ
ftr-346	62	26	for	for	ADP
ftr-346	62	27	allocating	allocate	VERB
ftr-346	62	28	nations	nation	NOUN
ftr-346	62	29	'	'	PART
ftr-346	62	30	primary	primary	ADJ
ftr-346	62	31	taxing	tax	VERB
ftr-346	62	32	rights	right	NOUN
ftr-346	62	33	namely	namely	ADV
ftr-346	62	34	,	,	PUNCT
ftr-346	62	35	the	the	DET
ftr-346	62	36	benefits	benefit	NOUN
ftr-346	62	37	principle	principle	NOUN
ftr-346	62	38	,	,	PUNCT
ftr-346	62	39	under	under	ADP
ftr-346	62	40	which	which	PRON
ftr-346	62	41	income	income	NOUN
ftr-346	62	42	should	should	AUX
ftr-346	62	43	be	be	AUX
ftr-346	62	44	sourced	source	VERB
ftr-346	62	45	to	to	ADP
ftr-346	62	46	the	the	DET
ftr-346	62	47	country	country	NOUN
ftr-346	62	48	that	that	PRON
ftr-346	62	49	provides	provide	VERB
ftr-346	62	50	the	the	DET
ftr-346	62	51	taxpayer	taxpayer	NOUN
ftr-346	62	52	with	with	ADP
ftr-346	62	53	significant	significant	ADJ
ftr-346	62	54	governmental	governmental	ADJ
ftr-346	62	55	benefits	benefit	NOUN
ftr-346	62	56	related	relate	VERB
ftr-346	62	57	to	to	ADP
ftr-346	62	58	the	the	DET
ftr-346	62	59	derivation	derivation	NOUN
ftr-346	62	60	of	of	ADP
ftr-346	62	61	the	the	DET
ftr-346	62	62	income.9	income.9	NOUN
ftr-346	62	63	the	the	DET
ftr-346	62	64	connection	connection	NOUN
ftr-346	62	65	to	to	ADP
ftr-346	62	66	governmental	governmental	ADJ
ftr-346	62	67	benefits	benefit	NOUN
ftr-346	62	68	should	should	AUX
ftr-346	62	69	be	be	AUX
ftr-346	62	70	the	the	DET
ftr-346	62	71	guidepost	guidepost	NOUN
ftr-346	62	72	for	for	ADP
ftr-346	62	73	designing	design	VERB
ftr-346	62	74	source	source	NOUN
ftr-346	62	75	of	of	ADP
ftr-346	62	76	income	income	NOUN
ftr-346	62	77	rules	rule	NOUN
ftr-346	62	78	,	,	PUNCT
ftr-346	62	79	because	because	SCONJ
ftr-346	62	80	the	the	DET
ftr-346	62	81	source	source	NOUN
ftr-346	62	82	rules	rule	VERB
ftr-346	62	83	define	define	VERB
ftr-346	62	84	the	the	DET
ftr-346	62	85	scope	scope	NOUN
ftr-346	62	86	of	of	ADP
ftr-346	62	87	source	source	NOUN
ftr-346	62	88	taxation	taxation	NOUN
ftr-346	62	89	and	and	CCONJ
ftr-346	62	90	source	source	NOUN
ftr-346	62	91	taxation	taxation	NOUN
ftr-346	62	92	is	be	AUX
ftr-346	62	93	justified	justify	VERB
ftr-346	62	94	by	by	ADP
ftr-346	62	95	governmental	governmental	ADJ
ftr-346	62	96	benefits	benefit	NOUN
ftr-346	62	97	provided	provide	VERB
ftr-346	62	98	to	to	ADP
ftr-346	62	99	a	a	DET
ftr-346	62	100	nonresident	nonresident	NOUN
ftr-346	62	101	by	by	ADP
ftr-346	62	102	the	the	DET
ftr-346	62	103	host	host	NOUN
ftr-346	62	104	country	country	NOUN
ftr-346	62	105	.	.	PUNCT
ftr-346	62	106	'o	'o	PART
ftr-346	63	1	furthermore	furthermore	ADV
ftr-346	63	2	,	,	PUNCT
ftr-346	63	3	even	even	ADV
ftr-346	63	4	where	where	SCONJ
ftr-346	63	5	the	the	DET
ftr-346	63	6	source	source	NOUN
ftr-346	63	7	rules	rule	VERB
ftr-346	63	8	attempt	attempt	VERB
ftr-346	63	9	to	to	PART
ftr-346	63	10	implement	implement	VERB
ftr-346	63	11	an	an	DET
ftr-346	63	12	economic	economic	ADJ
ftr-346	63	13	approach	approach	NOUN
ftr-346	63	14	for	for	ADP
ftr-346	63	15	sourcing	source	VERB
ftr-346	63	16	income	income	NOUN
ftr-346	63	17	an	an	DET
ftr-346	63	18	approach	approach	NOUN
ftr-346	63	19	that	that	PRON
ftr-346	63	20	can	can	AUX
ftr-346	63	21	be	be	AUX
ftr-346	63	22	consistent	consistent	ADJ
ftr-346	63	23	with	with	ADP
ftr-346	63	24	the	the	DET
ftr-346	63	25	benefits	benefit	NOUN
ftr-346	63	26	principle	principle	VERB
ftr-346	63	27	the	the	DET
ftr-346	63	28	rules	rule	NOUN
ftr-346	63	29	in	in	ADP
ftr-346	63	30	the	the	DET
ftr-346	63	31	united	united	PROPN
ftr-346	63	32	states	states	PROPN
ftr-346	63	33	and	and	CCONJ
ftr-346	63	34	elsewhere	elsewhere	ADV
ftr-346	63	35	often	often	ADV
ftr-346	63	36	produce	produce	VERB
ftr-346	63	37	distorted	distort	VERB
ftr-346	63	38	binary	binary	ADJ
ftr-346	63	39	results	result	NOUN
ftr-346	63	40	:	:	PUNCT
ftr-346	63	41	that	that	PRON
ftr-346	63	42	is	be	AUX
ftr-346	63	43	,	,	PUNCT
ftr-346	63	44	generally	generally	ADV
ftr-346	63	45	all	all	PRON
ftr-346	63	46	of	of	ADP
ftr-346	63	47	the	the	DET
ftr-346	63	48	income	income	NOUN
ftr-346	63	49	from	from	ADP
ftr-346	63	50	a	a	DET
ftr-346	63	51	transaction	transaction	NOUN
ftr-346	63	52	is	be	AUX
ftr-346	63	53	either	either	CCONJ
ftr-346	63	54	domestic	domestic	ADJ
ftr-346	63	55	or	or	CCONJ
ftr-346	63	56	foreign	foreign	ADJ
ftr-346	63	57	source	source	NOUN
ftr-346	63	58	even	even	ADV
ftr-346	63	59	though	though	SCONJ
ftr-346	63	60	the	the	DET
ftr-346	63	61	relevant	relevant	ADJ
ftr-346	63	62	economic	economic	ADJ
ftr-346	63	63	factors	factor	NOUN
ftr-346	63	64	suggest	suggest	VERB
ftr-346	63	65	that	that	SCONJ
ftr-346	63	66	a	a	DET
ftr-346	63	67	division	division	NOUN
ftr-346	63	68	of	of	ADP
ftr-346	63	69	the	the	DET
ftr-346	63	70	income	income	NOUN
ftr-346	63	71	is	be	AUX
ftr-346	63	72	warranted	warrant	VERB
ftr-346	63	73	.	.	PUNCT
ftr-346	63	74	"	"	PUNCT
ftr-346	64	1	the	the	DET
ftr-346	64	2	results	result	NOUN
ftr-346	64	3	produced	produce	VERB
ftr-346	64	4	by	by	ADP
ftr-346	64	5	these	these	DET
ftr-346	64	6	"	"	PUNCT
ftr-346	64	7	single	single	ADJ
ftr-346	64	8	"	"	PUNCT
ftr-346	64	9	source	source	NOUN
ftr-346	64	10	rules	rule	NOUN
ftr-346	64	11	at	at	ADP
ftr-346	64	12	times	time	NOUN
ftr-346	64	13	are	be	AUX
ftr-346	64	14	arbitrary.12	arbitrary.12	PROPN
ftr-346	64	15	the	the	DET
ftr-346	64	16	second	second	ADJ
ftr-346	64	17	problem	problem	NOUN
ftr-346	64	18	is	be	AUX
ftr-346	64	19	the	the	DET
ftr-346	64	20	variation	variation	NOUN
ftr-346	64	21	in	in	ADP
ftr-346	64	22	the	the	DET
ftr-346	64	23	source	source	NOUN
ftr-346	64	24	rules	rule	NOUN
ftr-346	64	25	used	use	VERB
ftr-346	64	26	worldwide	worldwide	ADV
ftr-346	64	27	.	.	PUNCT
ftr-346	64	28	'	'	PUNCT
ftr-346	65	1	3	3	NUM
ftr-346	65	2	this	this	PRON
ftr-346	65	3	may	may	AUX
ftr-346	65	4	produce	produce	VERB
ftr-346	65	5	double	double	ADJ
ftr-346	65	6	taxation	taxation	NOUN
ftr-346	65	7	two	two	NUM
ftr-346	65	8	or	or	CCONJ
ftr-346	65	9	more	more	ADJ
ftr-346	65	10	countries	country	NOUN
ftr-346	65	11	taxing	tax	VERB
ftr-346	65	12	the	the	DET
ftr-346	65	13	same	same	ADJ
ftr-346	65	14	income	income	NOUN
ftr-346	65	15	,	,	PUNCT
ftr-346	65	16	a	a	DET
ftr-346	65	17	result	result	NOUN
ftr-346	65	18	that	that	PRON
ftr-346	65	19	would	would	AUX
ftr-346	65	20	impede	impede	VERB
ftr-346	65	21	the	the	DET
ftr-346	65	22	free	free	ADJ
ftr-346	65	23	flow	flow	NOUN
ftr-346	65	24	of	of	ADP
ftr-346	65	25	business	business	NOUN
ftr-346	65	26	and	and	CCONJ
ftr-346	65	27	investment	investment	NOUN
ftr-346	65	28	capital	capital	NOUN
ftr-346	65	29	.	.	PUNCT
ftr-346	66	1	or	or	CCONJ
ftr-346	66	2	alternatively	alternatively	ADV
ftr-346	66	3	,	,	PUNCT
ftr-346	66	4	differences	difference	NOUN
ftr-346	66	5	in	in	ADP
ftr-346	66	6	countries	country	NOUN
ftr-346	66	7	'	'	PART
ftr-346	66	8	sourcing	sourcing	NOUN
ftr-346	66	9	approaches	approach	NOUN
ftr-346	66	10	can	can	AUX
ftr-346	66	11	lead	lead	VERB
ftr-346	66	12	to	to	ADP
ftr-346	66	13	non	non	ADJ
ftr-346	66	14	-	-	NOUN
ftr-346	66	15	taxation	taxation	ADJ
ftr-346	66	16	no	no	DET
ftr-346	66	17	country	country	NOUN
ftr-346	66	18	taxing	tax	VERB
ftr-346	66	19	the	the	DET
ftr-346	66	20	particular	particular	ADJ
ftr-346	66	21	income	income	NOUN
ftr-346	66	22	,	,	PUNCT
ftr-346	66	23	which	which	PRON
ftr-346	66	24	may	may	AUX
ftr-346	66	25	encourage	encourage	VERB
ftr-346	66	26	tax	tax	NOUN
ftr-346	66	27	motivated	motivate	VERB
ftr-346	66	28	transactions	transaction	NOUN
ftr-346	66	29	.	.	PUNCT
ftr-346	67	1	this	this	DET
ftr-346	67	2	article	article	NOUN
ftr-346	67	3	addresses	address	VERB
ftr-346	67	4	both	both	PRON
ftr-346	67	5	of	of	ADP
ftr-346	67	6	these	these	DET
ftr-346	67	7	problems	problem	NOUN
ftr-346	67	8	by	by	ADP
ftr-346	67	9	offering	offer	VERB
ftr-346	67	10	an	an	DET
ftr-346	67	11	approach	approach	NOUN
ftr-346	67	12	for	for	ADP
ftr-346	67	13	sourcing	source	VERB
ftr-346	67	14	income	income	NOUN
ftr-346	67	15	that	that	PRON
ftr-346	67	16	has	have	VERB
ftr-346	67	17	the	the	DET
ftr-346	67	18	potential	potential	NOUN
ftr-346	67	19	for	for	ADP
ftr-346	67	20	being	be	AUX
ftr-346	67	21	adopted	adopt	VERB
ftr-346	67	22	by	by	ADP
ftr-346	67	23	countries	country	NOUN
ftr-346	67	24	on	on	ADP
ftr-346	67	25	a	a	DET
ftr-346	67	26	multilateral	multilateral	ADJ
ftr-346	67	27	basis	basis	NOUN
ftr-346	67	28	.	.	PUNCT
ftr-346	68	1	the	the	DET
ftr-346	68	2	article	article	NOUN
ftr-346	68	3	develops	develop	VERB
ftr-346	68	4	an	an	DET
ftr-346	68	5	equity	equity	NOUN
ftr-346	68	6	-	-	PUNCT
ftr-346	68	7	based	base	VERB
ftr-346	68	8	standard	standard	NOUN
ftr-346	68	9	for	for	ADP
ftr-346	68	10	sourcing	sourcing	NOUN
ftr-346	68	11	that	that	PRON
ftr-346	68	12	would	would	AUX
ftr-346	68	13	allow	allow	VERB
ftr-346	68	14	for	for	ADP
ftr-346	68	15	the	the	DET
ftr-346	68	16	derivation	derivation	NOUN
ftr-346	68	17	of	of	ADP
ftr-346	68	18	source	source	NOUN
ftr-346	68	19	rules	rule	NOUN
ftr-346	68	20	for	for	ADP
ftr-346	68	21	various	various	ADJ
ftr-346	68	22	types	type	NOUN
ftr-346	68	23	of	of	ADP
ftr-346	68	24	income	income	NOUN
ftr-346	68	25	.	.	PUNCT
ftr-346	69	1	the	the	DET
ftr-346	69	2	core	core	NOUN
ftr-346	69	3	idea	idea	NOUN
ftr-346	69	4	underlying	underlie	VERB
ftr-346	69	5	the	the	DET
ftr-346	69	6	proposed	propose	VERB
ftr-346	69	7	sourcing	source	VERB
ftr-346	69	8	6	6	NUM
ftr-346	69	9	.	.	PUNCT
ftr-346	69	10	see	see	VERB
ftr-346	69	11	ault	ault	PROPN
ftr-346	69	12	&	&	CCONJ
ftr-346	69	13	arnold	arnold	PROPN
ftr-346	69	14	,	,	PUNCT
ftr-346	69	15	supra	supra	PROPN
ftr-346	69	16	note	note	NOUN
ftr-346	69	17	5	5	NUM
ftr-346	69	18	,	,	PUNCT
ftr-346	69	19	at	at	ADP
ftr-346	69	20	454	454	NUM
ftr-346	69	21	-	-	SYM
ftr-346	69	22	57	57	NUM
ftr-346	69	23	,	,	PUNCT
ftr-346	69	24	498	498	NUM
ftr-346	69	25	-	-	SYM
ftr-346	69	26	502	502	NUM
ftr-346	69	27	,	,	PUNCT
ftr-346	69	28	506	506	NUM
ftr-346	69	29	-	-	SYM
ftr-346	69	30	15	15	NUM
ftr-346	69	31	.	.	NOUN
ftr-346	70	1	7	7	X
ftr-346	70	2	.	.	X
ftr-346	70	3	see	see	VERB
ftr-346	70	4	infra	infra	NOUN
ftr-346	70	5	notes	note	VERB
ftr-346	70	6	84	84	NUM
ftr-346	70	7	-	-	SYM
ftr-346	70	8	106	106	NUM
ftr-346	70	9	and	and	CCONJ
ftr-346	70	10	accompanying	accompany	VERB
ftr-346	70	11	text	text	NOUN
ftr-346	70	12	.	.	PUNCT
ftr-346	71	1	8	8	X
ftr-346	71	2	.	.	X
ftr-346	72	1	see	see	VERB
ftr-346	72	2	infra	infra	NOUN
ftr-346	72	3	notes	note	VERB
ftr-346	72	4	60	60	NUM
ftr-346	72	5	-	-	SYM
ftr-346	72	6	61	61	NUM
ftr-346	72	7	,	,	PUNCT
ftr-346	72	8	68	68	NUM
ftr-346	72	9	and	and	CCONJ
ftr-346	72	10	accompanying	accompany	VERB
ftr-346	72	11	text	text	NOUN
ftr-346	72	12	.	.	PUNCT
ftr-346	73	1	9	9	X
ftr-346	73	2	.	.	X
ftr-346	73	3	see	see	VERB
ftr-346	73	4	infra	infra	NOUN
ftr-346	73	5	notes	note	VERB
ftr-346	73	6	144	144	NUM
ftr-346	73	7	-	-	SYM
ftr-346	73	8	48	48	NUM
ftr-346	73	9	and	and	CCONJ
ftr-346	73	10	accompanying	accompany	VERB
ftr-346	73	11	text	text	NOUN
ftr-346	73	12	.	.	PUNCT
ftr-346	74	1	10	10	NUM
ftr-346	74	2	.	.	X
ftr-346	75	1	see	see	VERB
ftr-346	75	2	infra	infra	NOUN
ftr-346	75	3	notes	note	VERB
ftr-346	75	4	144	144	NUM
ftr-346	75	5	-	-	SYM
ftr-346	75	6	48	48	NUM
ftr-346	75	7	and	and	CCONJ
ftr-346	75	8	accompanying	accompany	VERB
ftr-346	75	9	text	text	NOUN
ftr-346	75	10	.	.	PUNCT
ftr-346	76	1	11	11	NUM
ftr-346	76	2	.	.	X
ftr-346	77	1	see	see	VERB
ftr-346	77	2	infra	infra	NOUN
ftr-346	77	3	notes	note	VERB
ftr-346	77	4	53	53	NUM
ftr-346	77	5	-	-	SYM
ftr-346	77	6	59	59	NUM
ftr-346	77	7	,	,	PUNCT
ftr-346	77	8	94	94	NUM
ftr-346	77	9	-	-	SYM
ftr-346	77	10	96	96	NUM
ftr-346	77	11	and	and	CCONJ
ftr-346	77	12	accompanying	accompany	VERB
ftr-346	77	13	text	text	NOUN
ftr-346	77	14	.	.	PUNCT
ftr-346	78	1	12	12	NUM
ftr-346	78	2	.	.	PUNCT
ftr-346	79	1	see	see	VERB
ftr-346	79	2	infra	infra	NOUN
ftr-346	79	3	notes	note	VERB
ftr-346	79	4	97	97	NUM
ftr-346	79	5	-	-	SYM
ftr-346	79	6	100	100	NUM
ftr-346	79	7	and	and	CCONJ
ftr-346	79	8	accompanying	accompany	VERB
ftr-346	79	9	text	text	NOUN
ftr-346	79	10	.	.	PUNCT
ftr-346	80	1	13	13	NUM
ftr-346	80	2	.	.	X
ftr-346	80	3	see	see	VERB
ftr-346	80	4	infra	infra	NOUN
ftr-346	80	5	part	part	NOUN
ftr-346	80	6	ii.c.2	ii.c.2	NOUN
ftr-346	80	7	.	.	PUNCT
ftr-346	81	1	[	[	X
ftr-346	81	2	vol	vol	NOUN
ftr-346	81	3	.	.	PUNCT
ftr-346	82	1	11:7568	11:7568	NUM
ftr-346	82	2	sourcing	source	VERB
ftr-346	82	3	income	income	NOUN
ftr-346	82	4	among	among	ADP
ftr-346	82	5	nations	nation	NOUN
ftr-346	82	6	standard	standard	NOUN
ftr-346	82	7	is	be	AUX
ftr-346	82	8	the	the	DET
ftr-346	82	9	benefits	benefit	NOUN
ftr-346	82	10	principle	principle	NOUN
ftr-346	82	11	,	,	PUNCT
ftr-346	82	12	which	which	PRON
ftr-346	82	13	calls	call	VERB
ftr-346	82	14	for	for	ADP
ftr-346	82	15	the	the	DET
ftr-346	82	16	sourcing	sourcing	NOUN
ftr-346	82	17	of	of	ADP
ftr-346	82	18	income	income	NOUN
ftr-346	82	19	on	on	ADP
ftr-346	82	20	the	the	DET
ftr-346	82	21	basis	basis	NOUN
ftr-346	82	22	of	of	ADP
ftr-346	82	23	related	related	ADJ
ftr-346	82	24	government	government	NOUN
ftr-346	82	25	benefits	benefit	NOUN
ftr-346	82	26	.	.	PUNCT
ftr-346	83	1	to	to	ADP
ftr-346	83	2	an	an	DET
ftr-346	83	3	extent	extent	NOUN
ftr-346	83	4	,	,	PUNCT
ftr-346	83	5	the	the	DET
ftr-346	83	6	proposed	propose	VERB
ftr-346	83	7	approach	approach	NOUN
ftr-346	83	8	is	be	AUX
ftr-346	83	9	somewhat	somewhat	ADV
ftr-346	83	10	consistent	consistent	ADJ
ftr-346	83	11	with	with	ADP
ftr-346	83	12	source	source	NOUN
ftr-346	83	13	rules	rule	NOUN
ftr-346	83	14	currently	currently	ADV
ftr-346	83	15	used	use	VERB
ftr-346	83	16	in	in	ADP
ftr-346	83	17	the	the	DET
ftr-346	83	18	united	united	PROPN
ftr-346	83	19	states	states	PROPN
ftr-346	83	20	and	and	CCONJ
ftr-346	83	21	elsewhere	elsewhere	ADV
ftr-346	83	22	.	.	PUNCT
ftr-346	84	1	however	however	ADV
ftr-346	84	2	,	,	PUNCT
ftr-346	84	3	unlike	unlike	ADP
ftr-346	84	4	the	the	DET
ftr-346	84	5	u.s	u.s	PROPN
ftr-346	84	6	.	.	PROPN
ftr-346	84	7	rules	rule	NOUN
ftr-346	84	8	and	and	CCONJ
ftr-346	84	9	those	those	PRON
ftr-346	84	10	of	of	ADP
ftr-346	84	11	some	some	DET
ftr-346	84	12	other	other	ADJ
ftr-346	84	13	countries	country	NOUN
ftr-346	84	14	,	,	PUNCT
ftr-346	84	15	the	the	DET
ftr-346	84	16	proposed	propose	VERB
ftr-346	84	17	approach	approach	NOUN
ftr-346	84	18	would	would	AUX
ftr-346	84	19	not	not	PART
ftr-346	84	20	take	take	VERB
ftr-346	84	21	into	into	ADP
ftr-346	84	22	account	account	NOUN
ftr-346	84	23	other	other	ADJ
ftr-346	84	24	policy	policy	NOUN
ftr-346	84	25	concerns	concern	NOUN
ftr-346	84	26	,	,	PUNCT
ftr-346	84	27	with	with	ADP
ftr-346	84	28	the	the	DET
ftr-346	84	29	exception	exception	NOUN
ftr-346	84	30	of	of	ADP
ftr-346	84	31	administrability	administrability	NOUN
ftr-346	84	32	.	.	PUNCT
ftr-346	85	1	moreover	moreover	ADV
ftr-346	85	2	,	,	PUNCT
ftr-346	85	3	the	the	DET
ftr-346	85	4	suggested	suggest	VERB
ftr-346	85	5	approach	approach	NOUN
ftr-346	85	6	would	would	AUX
ftr-346	85	7	divide	divide	VERB
ftr-346	85	8	the	the	DET
ftr-346	85	9	income	income	NOUN
ftr-346	85	10	between	between	ADP
ftr-346	85	11	geographical	geographical	ADJ
ftr-346	85	12	sources	source	NOUN
ftr-346	85	13	where	where	SCONJ
ftr-346	85	14	more	more	ADJ
ftr-346	85	15	than	than	ADP
ftr-346	85	16	one	one	NUM
ftr-346	85	17	country	country	NOUN
ftr-346	85	18	provides	provide	VERB
ftr-346	85	19	significant	significant	ADJ
ftr-346	85	20	governmental	governmental	ADJ
ftr-346	85	21	benefits	benefit	NOUN
ftr-346	85	22	that	that	PRON
ftr-346	85	23	contribute	contribute	VERB
ftr-346	85	24	to	to	ADP
ftr-346	85	25	the	the	DET
ftr-346	85	26	earning	earning	NOUN
ftr-346	85	27	or	or	CCONJ
ftr-346	85	28	enjoyment	enjoyment	NOUN
ftr-346	85	29	of	of	ADP
ftr-346	85	30	the	the	DET
ftr-346	85	31	income	income	NOUN
ftr-346	85	32	,	,	PUNCT
ftr-346	85	33	whereas	whereas	SCONJ
ftr-346	85	34	the	the	DET
ftr-346	85	35	current	current	ADJ
ftr-346	85	36	rules	rule	NOUN
ftr-346	85	37	typically	typically	ADV
ftr-346	85	38	assign	assign	VERB
ftr-346	85	39	income	income	NOUN
ftr-346	85	40	to	to	ADP
ftr-346	85	41	a	a	DET
ftr-346	85	42	single	single	ADJ
ftr-346	85	43	geographical	geographical	ADJ
ftr-346	85	44	source	source	NOUN
ftr-346	85	45	.	.	PUNCT
ftr-346	86	1	by	by	ADP
ftr-346	86	2	basing	base	VERB
ftr-346	86	3	the	the	DET
ftr-346	86	4	source	source	NOUN
ftr-346	86	5	rules	rule	NOUN
ftr-346	86	6	on	on	ADP
ftr-346	86	7	a	a	DET
ftr-346	86	8	benefits	benefit	NOUN
ftr-346	86	9	principle	principle	NOUN
ftr-346	86	10	-	-	PUNCT
ftr-346	86	11	based	base	VERB
ftr-346	86	12	standard	standard	NOUN
ftr-346	86	13	that	that	PRON
ftr-346	86	14	allows	allow	VERB
ftr-346	86	15	source	source	NOUN
ftr-346	86	16	to	to	PART
ftr-346	86	17	be	be	AUX
ftr-346	86	18	divided	divide	VERB
ftr-346	86	19	when	when	SCONJ
ftr-346	86	20	appropriate	appropriate	ADJ
ftr-346	86	21	,	,	PUNCT
ftr-346	86	22	this	this	DET
ftr-346	86	23	article	article	NOUN
ftr-346	86	24	seeks	seek	VERB
ftr-346	86	25	to	to	PART
ftr-346	86	26	rationalize	rationalize	VERB
ftr-346	86	27	and	and	CCONJ
ftr-346	86	28	harmonize	harmonize	VERB
ftr-346	86	29	the	the	DET
ftr-346	86	30	provisions	provision	NOUN
ftr-346	86	31	used	use	VERB
ftr-346	86	32	to	to	PART
ftr-346	86	33	source	source	VERB
ftr-346	86	34	income	income	NOUN
ftr-346	86	35	for	for	ADP
ftr-346	86	36	purposes	purpose	NOUN
ftr-346	86	37	of	of	ADP
ftr-346	86	38	taxing	tax	VERB
ftr-346	86	39	cross	cross	ADJ
ftr-346	86	40	-	-	ADJ
ftr-346	86	41	border	border	ADJ
ftr-346	86	42	investment	investment	NOUN
ftr-346	86	43	and	and	CCONJ
ftr-346	86	44	business	business	NOUN
ftr-346	86	45	activities	activity	NOUN
ftr-346	86	46	.	.	PUNCT
ftr-346	87	1	this	this	DET
ftr-346	87	2	article	article	NOUN
ftr-346	87	3	differs	differ	VERB
ftr-346	87	4	from	from	ADP
ftr-346	87	5	prior	prior	ADJ
ftr-346	87	6	work	work	NOUN
ftr-346	87	7	in	in	ADP
ftr-346	87	8	this	this	DET
ftr-346	87	9	area	area	NOUN
ftr-346	87	10	in	in	ADP
ftr-346	87	11	two	two	NUM
ftr-346	87	12	important	important	ADJ
ftr-346	87	13	respects	respect	NOUN
ftr-346	87	14	.	.	PUNCT
ftr-346	88	1	first	first	ADV
ftr-346	88	2	,	,	PUNCT
ftr-346	88	3	it	it	PRON
ftr-346	88	4	offers	offer	VERB
ftr-346	88	5	a	a	DET
ftr-346	88	6	multilateral	multilateral	ADJ
ftr-346	88	7	approach	approach	NOUN
ftr-346	88	8	for	for	ADP
ftr-346	88	9	sourcing	source	VERB
ftr-346	88	10	income	income	NOUN
ftr-346	88	11	,	,	PUNCT
ftr-346	88	12	whereas	whereas	SCONJ
ftr-346	88	13	earlier	early	ADJ
ftr-346	88	14	studies	study	NOUN
ftr-346	88	15	of	of	ADP
ftr-346	88	16	significance	significance	NOUN
ftr-346	88	17	have	have	AUX
ftr-346	88	18	taken	take	VERB
ftr-346	88	19	a	a	DET
ftr-346	88	20	national	national	ADJ
ftr-346	88	21	approach	approach	NOUN
ftr-346	88	22	,	,	PUNCT
ftr-346	88	23	evaluating	evaluate	VERB
ftr-346	88	24	for	for	ADP
ftr-346	88	25	reform	reform	NOUN
ftr-346	88	26	the	the	DET
ftr-346	88	27	source	source	NOUN
ftr-346	88	28	rules	rule	NOUN
ftr-346	88	29	of	of	ADP
ftr-346	88	30	the	the	DET
ftr-346	88	31	united	united	PROPN
ftr-346	88	32	states.14	states.14	PROPN
ftr-346	88	33	second	second	ADV
ftr-346	88	34	,	,	PUNCT
ftr-346	88	35	unlike	unlike	ADP
ftr-346	88	36	other	other	ADJ
ftr-346	88	37	scholarship	scholarship	NOUN
ftr-346	88	38	devoted	devote	VERB
ftr-346	88	39	to	to	ADP
ftr-346	88	40	the	the	DET
ftr-346	88	41	source	source	NOUN
ftr-346	88	42	rules	rule	NOUN
ftr-346	88	43	,	,	PUNCT
ftr-346	88	44	the	the	DET
ftr-346	88	45	article	article	NOUN
ftr-346	88	46	develops	develop	VERB
ftr-346	88	47	a	a	DET
ftr-346	88	48	single	single	ADJ
ftr-346	88	49	standard	standard	NOUN
ftr-346	88	50	for	for	ADP
ftr-346	88	51	sourcing	source	VERB
ftr-346	88	52	income	income	NOUN
ftr-346	88	53	that	that	PRON
ftr-346	88	54	promotes	promote	VERB
ftr-346	88	55	equity	equity	NOUN
ftr-346	88	56	by	by	ADP
ftr-346	88	57	dividing	divide	VERB
ftr-346	88	58	the	the	DET
ftr-346	88	59	income	income	NOUN
ftr-346	88	60	tax	tax	NOUN
ftr-346	88	61	jurisdiction	jurisdiction	NOUN
ftr-346	88	62	of	of	ADP
ftr-346	88	63	countries	country	NOUN
ftr-346	88	64	based	base	VERB
ftr-346	88	65	on	on	ADP
ftr-346	88	66	the	the	DET
ftr-346	88	67	provision	provision	NOUN
ftr-346	88	68	of	of	ADP
ftr-346	88	69	government	government	NOUN
ftr-346	88	70	benefits	benefit	NOUN
ftr-346	88	71	that	that	PRON
ftr-346	88	72	relate	relate	VERB
ftr-346	88	73	to	to	ADP
ftr-346	88	74	the	the	DET
ftr-346	88	75	income	income	NOUN
ftr-346	88	76	.	.	PUNCT
ftr-346	89	1	thus	thus	ADV
ftr-346	89	2	,	,	PUNCT
ftr-346	89	3	the	the	DET
ftr-346	89	4	article	article	NOUN
ftr-346	89	5	is	be	AUX
ftr-346	89	6	important	important	ADJ
ftr-346	89	7	in	in	SCONJ
ftr-346	89	8	that	that	SCONJ
ftr-346	89	9	it	it	PRON
ftr-346	89	10	develops	develop	VERB
ftr-346	89	11	an	an	DET
ftr-346	89	12	equity	equity	NOUN
ftr-346	89	13	-	-	PUNCT
ftr-346	89	14	based	base	VERB
ftr-346	89	15	standard	standard	NOUN
ftr-346	89	16	for	for	ADP
ftr-346	89	17	sourcing	source	VERB
ftr-346	89	18	income	income	NOUN
ftr-346	89	19	that	that	PRON
ftr-346	89	20	may	may	AUX
ftr-346	89	21	gain	gain	VERB
ftr-346	89	22	international	international	ADJ
ftr-346	89	23	acceptance	acceptance	NOUN
ftr-346	89	24	.	.	PUNCT
ftr-346	89	25	'	'	PUNCT
ftr-346	90	1	5	5	NUM
ftr-346	90	2	part	part	NOUN
ftr-346	90	3	ii	ii	NOUN
ftr-346	90	4	of	of	ADP
ftr-346	90	5	the	the	DET
ftr-346	90	6	article	article	NOUN
ftr-346	90	7	briefly	briefly	ADV
ftr-346	90	8	describes	describe	VERB
ftr-346	90	9	source	source	NOUN
ftr-346	90	10	rules	rule	NOUN
ftr-346	90	11	used	use	VERB
ftr-346	90	12	in	in	ADP
ftr-346	90	13	the	the	DET
ftr-346	90	14	united	united	PROPN
ftr-346	90	15	states	states	PROPN
ftr-346	90	16	and	and	CCONJ
ftr-346	90	17	other	other	ADJ
ftr-346	90	18	countries	country	NOUN
ftr-346	90	19	,	,	PUNCT
ftr-346	90	20	reviews	review	VERB
ftr-346	90	21	the	the	DET
ftr-346	90	22	principles	principle	NOUN
ftr-346	90	23	underlying	underlie	VERB
ftr-346	90	24	the	the	DET
ftr-346	90	25	current	current	ADJ
ftr-346	90	26	source	source	NOUN
ftr-346	90	27	rules	rule	NOUN
ftr-346	90	28	,	,	PUNCT
ftr-346	90	29	and	and	CCONJ
ftr-346	90	30	describes	describe	VERB
ftr-346	90	31	the	the	DET
ftr-346	90	32	significant	significant	ADJ
ftr-346	90	33	problems	problem	NOUN
ftr-346	90	34	caused	cause	VERB
ftr-346	90	35	by	by	ADP
ftr-346	90	36	the	the	DET
ftr-346	90	37	current	current	ADJ
ftr-346	90	38	approach	approach	NOUN
ftr-346	90	39	.	.	PUNCT
ftr-346	91	1	part	part	NOUN
ftr-346	91	2	iii	iii	PRON
ftr-346	91	3	develops	develop	VERB
ftr-346	91	4	a	a	DET
ftr-346	91	5	standard	standard	NOUN
ftr-346	91	6	for	for	ADP
ftr-346	91	7	devising	devise	VERB
ftr-346	91	8	source	source	NOUN
ftr-346	91	9	rules	rule	NOUN
ftr-346	91	10	,	,	PUNCT
ftr-346	91	11	first	first	ADV
ftr-346	91	12	by	by	ADP
ftr-346	91	13	identifying	identify	VERB
ftr-346	91	14	the	the	DET
ftr-346	91	15	benefits	benefit	NOUN
ftr-346	91	16	principle	principle	NOUN
ftr-346	91	17	and	and	CCONJ
ftr-346	91	18	administrability	administrability	NOUN
ftr-346	91	19	as	as	ADP
ftr-346	91	20	the	the	DET
ftr-346	91	21	appropriate	appropriate	ADJ
ftr-346	91	22	principles	principle	NOUN
ftr-346	91	23	for	for	ADP
ftr-346	91	24	developing	develop	VERB
ftr-346	91	25	the	the	DET
ftr-346	91	26	standard	standard	NOUN
ftr-346	91	27	for	for	ADP
ftr-346	91	28	sourcing	source	VERB
ftr-346	91	29	income	income	NOUN
ftr-346	91	30	.	.	PUNCT
ftr-346	92	1	this	this	DET
ftr-346	92	2	part	part	NOUN
ftr-346	92	3	then	then	ADV
ftr-346	92	4	formulates	formulate	VERB
ftr-346	92	5	a	a	DET
ftr-346	92	6	standard	standard	NOUN
ftr-346	92	7	that	that	PRON
ftr-346	92	8	would	would	AUX
ftr-346	92	9	devise	devise	VERB
ftr-346	92	10	source	source	NOUN
ftr-346	92	11	rules	rule	NOUN
ftr-346	92	12	by	by	ADP
ftr-346	92	13	evaluating	evaluate	VERB
ftr-346	92	14	the	the	DET
ftr-346	92	15	source	source	NOUN
ftr-346	92	16	of	of	ADP
ftr-346	92	17	income	income	NOUN
ftr-346	92	18	on	on	ADP
ftr-346	92	19	the	the	DET
ftr-346	92	20	basis	basis	NOUN
ftr-346	92	21	of	of	ADP
ftr-346	92	22	three	three	NUM
ftr-346	92	23	factors	factor	NOUN
ftr-346	92	24	:	:	PUNCT
ftr-346	92	25	the	the	DET
ftr-346	92	26	destination	destination	NOUN
ftr-346	92	27	of	of	ADP
ftr-346	92	28	the	the	DET
ftr-346	92	29	services	service	NOUN
ftr-346	92	30	,	,	PUNCT
ftr-346	92	31	property	property	NOUN
ftr-346	92	32	,	,	PUNCT
ftr-346	92	33	or	or	CCONJ
ftr-346	92	34	capital	capital	NOUN
ftr-346	92	35	giving	give	VERB
ftr-346	92	36	rise	rise	NOUN
ftr-346	92	37	to	to	ADP
ftr-346	92	38	income	income	NOUN
ftr-346	92	39	;	;	PUNCT
ftr-346	92	40	the	the	DET
ftr-346	92	41	location(s	location(s	NOUN
ftr-346	92	42	)	)	PUNCT
ftr-346	92	43	of	of	ADP
ftr-346	92	44	the	the	DET
ftr-346	92	45	activities	activity	NOUN
ftr-346	92	46	giving	give	VERB
ftr-346	92	47	rise	rise	NOUN
ftr-346	92	48	to	to	ADP
ftr-346	92	49	income	income	NOUN
ftr-346	92	50	;	;	PUNCT
ftr-346	92	51	and	and	CCONJ
ftr-346	92	52	the	the	DET
ftr-346	92	53	residence	residence	NOUN
ftr-346	92	54	of	of	ADP
ftr-346	92	55	the	the	DET
ftr-346	92	56	person	person	NOUN
ftr-346	92	57	receiving	receive	VERB
ftr-346	92	58	income	income	NOUN
ftr-346	92	59	.	.	PUNCT
ftr-346	93	1	14	14	NUM
ftr-346	93	2	.	.	PUNCT
ftr-346	94	1	see	see	VERB
ftr-346	94	2	am	am	NOUN
ftr-346	94	3	.	.	PUNCT
ftr-346	95	1	law	law	NOUN
ftr-346	95	2	inst	inst	PROPN
ftr-346	95	3	.	.	PROPN
ftr-346	95	4	,	,	PUNCT
ftr-346	95	5	federal	federal	ADJ
ftr-346	95	6	income	income	NOUN
ftr-346	95	7	tax	tax	NOUN
ftr-346	95	8	project	project	NOUN
ftr-346	95	9	:	:	PUNCT
ftr-346	95	10	international	international	ADJ
ftr-346	95	11	aspects	aspect	NOUN
ftr-346	95	12	of	of	ADP
ftr-346	95	13	united	united	PROPN
ftr-346	95	14	states	states	PROPN
ftr-346	95	15	income	income	NOUN
ftr-346	95	16	taxation	taxation	NOUN
ftr-346	95	17	:	:	PUNCT
ftr-346	95	18	proposals	proposal	NOUN
ftr-346	95	19	of	of	ADP
ftr-346	95	20	the	the	DET
ftr-346	95	21	american	american	PROPN
ftr-346	95	22	law	law	PROPN
ftr-346	95	23	institute	institute	PROPN
ftr-346	95	24	on	on	ADP
ftr-346	95	25	united	united	PROPN
ftr-346	95	26	states	states	PROPN
ftr-346	95	27	taxation	taxation	NOUN
ftr-346	95	28	of	of	ADP
ftr-346	95	29	foreign	foreign	ADJ
ftr-346	95	30	persons	person	NOUN
ftr-346	95	31	and	and	CCONJ
ftr-346	95	32	of	of	ADP
ftr-346	95	33	the	the	DET
ftr-346	95	34	foreign	foreign	ADJ
ftr-346	95	35	income	income	NOUN
ftr-346	95	36	of	of	ADP
ftr-346	95	37	united	united	PROPN
ftr-346	95	38	states	states	PROPN
ftr-346	95	39	persons	person	NOUN
ftr-346	95	40	(	(	PUNCT
ftr-346	95	41	1987	1987	NUM
ftr-346	95	42	)	)	PUNCT
ftr-346	95	43	(	(	PUNCT
ftr-346	95	44	ali	ali	PROPN
ftr-346	95	45	project	project	PROPN
ftr-346	95	46	1	1	NUM
ftr-346	95	47	)	)	PUNCT
ftr-346	95	48	;	;	PUNCT
ftr-346	95	49	shay	shay	PROPN
ftr-346	95	50	,	,	PUNCT
ftr-346	95	51	fleming	fleming	PROPN
ftr-346	95	52	&	&	CCONJ
ftr-346	95	53	peroni	peroni	PROPN
ftr-346	95	54	,	,	PUNCT
ftr-346	95	55	source	source	NOUN
ftr-346	95	56	rules	rule	NOUN
ftr-346	95	57	,	,	PUNCT
ftr-346	95	58	supra	supra	PROPN
ftr-346	95	59	note	note	NOUN
ftr-346	95	60	1	1	NUM
ftr-346	95	61	.	.	NOUN
ftr-346	95	62	15	15	NUM
ftr-346	95	63	.	.	PUNCT
ftr-346	96	1	this	this	PRON
ftr-346	96	2	would	would	AUX
ftr-346	96	3	be	be	AUX
ftr-346	96	4	analogous	analogous	ADJ
ftr-346	96	5	to	to	ADP
ftr-346	96	6	the	the	DET
ftr-346	96	7	international	international	ADJ
ftr-346	96	8	acceptance	acceptance	NOUN
ftr-346	96	9	of	of	ADP
ftr-346	96	10	the	the	DET
ftr-346	96	11	arm	arm	NOUN
ftr-346	96	12	's	's	PART
ftr-346	96	13	length	length	NOUN
ftr-346	96	14	principles	principle	NOUN
ftr-346	96	15	to	to	PART
ftr-346	96	16	allocate	allocate	VERB
ftr-346	96	17	income	income	NOUN
ftr-346	96	18	among	among	ADP
ftr-346	96	19	commonly	commonly	ADV
ftr-346	96	20	controlled	control	VERB
ftr-346	96	21	entities	entity	NOUN
ftr-346	96	22	.	.	PUNCT
ftr-346	97	1	see	see	VERB
ftr-346	97	2	,	,	PUNCT
ftr-346	97	3	e.g.	e.g.	ADV
ftr-346	97	4	,	,	PUNCT
ftr-346	97	5	oecd	oecd	PROPN
ftr-346	97	6	model	model	PROPN
ftr-346	97	7	tax	tax	PROPN
ftr-346	97	8	convention	convention	NOUN
ftr-346	97	9	on	on	ADP
ftr-346	97	10	income	income	NOUN
ftr-346	97	11	and	and	CCONJ
ftr-346	97	12	on	on	ADP
ftr-346	97	13	capital	capital	NOUN
ftr-346	97	14	art	art	NOUN
ftr-346	97	15	.	.	PUNCT
ftr-346	98	1	9	9	NUM
ftr-346	98	2	(	(	PUNCT
ftr-346	98	3	2010	2010	NUM
ftr-346	98	4	)	)	PUNCT
ftr-346	99	1	[	[	X
ftr-346	99	2	hereinafter	hereinafter	NOUN
ftr-346	99	3	oecd	oecd	PROPN
ftr-346	99	4	model	model	PROPN
ftr-346	99	5	]	]	PUNCT
ftr-346	99	6	(	(	PUNCT
ftr-346	99	7	calling	call	VERB
ftr-346	99	8	for	for	ADP
ftr-346	99	9	the	the	DET
ftr-346	99	10	use	use	NOUN
ftr-346	99	11	of	of	ADP
ftr-346	99	12	arm	arm	NOUN
ftr-346	99	13	's	's	PART
ftr-346	99	14	length	length	NOUN
ftr-346	99	15	principles	principle	NOUN
ftr-346	99	16	to	to	PART
ftr-346	99	17	allocate	allocate	VERB
ftr-346	99	18	income	income	NOUN
ftr-346	99	19	among	among	ADP
ftr-346	99	20	associated	associated	ADJ
ftr-346	99	21	enterprises	enterprise	NOUN
ftr-346	99	22	)	)	PUNCT
ftr-346	99	23	.	.	PUNCT
ftr-346	100	1	2011	2011	NUM
ftr-346	100	2	]	]	PUNCT
ftr-346	100	3	569	569	NUM
ftr-346	100	4	florida	florida	PROPN
ftr-346	100	5	tax	tax	NOUN
ftr-346	100	6	review	review	NOUN
ftr-346	100	7	based	base	VERB
ftr-346	100	8	on	on	ADP
ftr-346	100	9	this	this	DET
ftr-346	100	10	evaluation	evaluation	NOUN
ftr-346	100	11	,	,	PUNCT
ftr-346	100	12	the	the	DET
ftr-346	100	13	rule	rule	NOUN
ftr-346	100	14	for	for	ADP
ftr-346	100	15	a	a	DET
ftr-346	100	16	given	give	VERB
ftr-346	100	17	type	type	NOUN
ftr-346	100	18	of	of	ADP
ftr-346	100	19	income	income	NOUN
ftr-346	100	20	may	may	AUX
ftr-346	100	21	divide	divide	VERB
ftr-346	100	22	the	the	DET
ftr-346	100	23	source	source	NOUN
ftr-346	100	24	of	of	ADP
ftr-346	100	25	the	the	DET
ftr-346	100	26	income	income	NOUN
ftr-346	100	27	among	among	ADP
ftr-346	100	28	multiple	multiple	ADJ
ftr-346	100	29	locations	location	NOUN
ftr-346	100	30	.	.	PUNCT
ftr-346	101	1	part	part	NOUN
ftr-346	101	2	iv	iv	NUM
ftr-346	101	3	then	then	ADV
ftr-346	101	4	illustrates	illustrate	VERB
ftr-346	101	5	the	the	DET
ftr-346	101	6	use	use	NOUN
ftr-346	101	7	of	of	ADP
ftr-346	101	8	this	this	DET
ftr-346	101	9	standard	standard	NOUN
ftr-346	101	10	by	by	ADP
ftr-346	101	11	suggesting	suggest	VERB
ftr-346	101	12	revised	revise	VERB
ftr-346	101	13	source	source	NOUN
ftr-346	101	14	rules	rule	NOUN
ftr-346	101	15	for	for	ADP
ftr-346	101	16	several	several	ADJ
ftr-346	101	17	types	type	NOUN
ftr-346	101	18	of	of	ADP
ftr-346	101	19	income	income	NOUN
ftr-346	101	20	.	.	PUNCT
ftr-346	102	1	part	part	NOUN
ftr-346	102	2	v	v	PROPN
ftr-346	102	3	concludes	conclude	VERB
ftr-346	102	4	the	the	DET
ftr-346	102	5	article	article	NOUN
ftr-346	102	6	.	.	PUNCT
ftr-346	103	1	ii	ii	PROPN
ftr-346	103	2	.	.	PUNCT
ftr-346	104	1	current	current	ADJ
ftr-346	104	2	source	source	NOUN
ftr-346	104	3	rules	rule	NOUN
ftr-346	104	4	:	:	PUNCT
ftr-346	104	5	description	description	NOUN
ftr-346	104	6	,	,	PUNCT
ftr-346	104	7	principles	principle	NOUN
ftr-346	104	8	,	,	PUNCT
ftr-346	104	9	and	and	CCONJ
ftr-346	104	10	problems	problem	NOUN
ftr-346	104	11	this	this	DET
ftr-346	104	12	part	part	NOUN
ftr-346	104	13	proceeds	proceed	VERB
ftr-346	104	14	by	by	ADP
ftr-346	104	15	briefly	briefly	NOUN
ftr-346	104	16	describing	describe	VERB
ftr-346	104	17	source	source	NOUN
ftr-346	104	18	rules	rule	NOUN
ftr-346	104	19	used	use	VERB
ftr-346	104	20	in	in	ADP
ftr-346	104	21	the	the	DET
ftr-346	104	22	united	united	PROPN
ftr-346	104	23	states	states	PROPN
ftr-346	104	24	and	and	CCONJ
ftr-346	104	25	other	other	ADJ
ftr-346	104	26	countries	country	NOUN
ftr-346	104	27	.	.	PUNCT
ftr-346	105	1	this	this	PRON
ftr-346	105	2	is	be	AUX
ftr-346	105	3	followed	follow	VERB
ftr-346	105	4	by	by	ADP
ftr-346	105	5	a	a	DET
ftr-346	105	6	review	review	NOUN
ftr-346	105	7	of	of	ADP
ftr-346	105	8	the	the	DET
ftr-346	105	9	principles	principle	NOUN
ftr-346	105	10	underlying	underlie	VERB
ftr-346	105	11	the	the	DET
ftr-346	105	12	current	current	ADJ
ftr-346	105	13	source	source	NOUN
ftr-346	105	14	rules	rule	NOUN
ftr-346	105	15	,	,	PUNCT
ftr-346	105	16	and	and	CCONJ
ftr-346	105	17	then	then	ADV
ftr-346	105	18	a	a	DET
ftr-346	105	19	description	description	NOUN
ftr-346	105	20	of	of	ADP
ftr-346	105	21	the	the	DET
ftr-346	105	22	significant	significant	ADJ
ftr-346	105	23	problems	problem	NOUN
ftr-346	105	24	caused	cause	VERB
ftr-346	105	25	by	by	ADP
ftr-346	105	26	the	the	DET
ftr-346	105	27	current	current	ADJ
ftr-346	105	28	approach	approach	NOUN
ftr-346	105	29	.	.	PUNCT
ftr-346	106	1	a.	a.	NOUN
ftr-346	106	2	description	description	NOUN
ftr-346	106	3	of	of	ADP
ftr-346	106	4	current	current	ADJ
ftr-346	106	5	source	source	NOUN
ftr-346	106	6	rules	rule	VERB
ftr-346	106	7	the	the	DET
ftr-346	106	8	current	current	ADJ
ftr-346	106	9	approach	approach	NOUN
ftr-346	106	10	used	use	VERB
ftr-346	106	11	in	in	ADP
ftr-346	106	12	the	the	DET
ftr-346	106	13	united	united	PROPN
ftr-346	106	14	states	states	PROPN
ftr-346	106	15	and	and	CCONJ
ftr-346	106	16	other	other	ADJ
ftr-346	106	17	countries	country	NOUN
ftr-346	106	18	for	for	ADP
ftr-346	106	19	sourcing	source	VERB
ftr-346	106	20	income	income	NOUN
ftr-346	106	21	is	be	AUX
ftr-346	106	22	to	to	PART
ftr-346	106	23	provide	provide	VERB
ftr-346	106	24	separate	separate	ADJ
ftr-346	106	25	source	source	NOUN
ftr-346	106	26	rules	rule	NOUN
ftr-346	106	27	for	for	ADP
ftr-346	106	28	particular	particular	ADJ
ftr-346	106	29	types	type	NOUN
ftr-346	106	30	of	of	ADP
ftr-346	106	31	income	income	NOUN
ftr-346	106	32	.	.	PUNCT
ftr-346	107	1	thus	thus	ADV
ftr-346	107	2	,	,	PUNCT
ftr-346	107	3	there	there	PRON
ftr-346	107	4	are	be	VERB
ftr-346	107	5	different	different	ADJ
ftr-346	107	6	rules	rule	NOUN
ftr-346	107	7	for	for	ADP
ftr-346	107	8	several	several	ADJ
ftr-346	107	9	categories	category	NOUN
ftr-346	107	10	of	of	ADP
ftr-346	107	11	income	income	NOUN
ftr-346	107	12	,	,	PUNCT
ftr-346	107	13	such	such	ADJ
ftr-346	107	14	as	as	ADP
ftr-346	107	15	interest	interest	NOUN
ftr-346	107	16	,	,	PUNCT
ftr-346	107	17	dividends	dividend	NOUN
ftr-346	107	18	,	,	PUNCT
ftr-346	107	19	service	service	NOUN
ftr-346	107	20	income	income	NOUN
ftr-346	107	21	,	,	PUNCT
ftr-346	107	22	rents	rent	NOUN
ftr-346	107	23	,	,	PUNCT
ftr-346	107	24	royalties	royalty	NOUN
ftr-346	107	25	,	,	PUNCT
ftr-346	107	26	and	and	CCONJ
ftr-346	107	27	various	various	ADJ
ftr-346	107	28	types	type	NOUN
ftr-346	107	29	of	of	ADP
ftr-346	107	30	property	property	NOUN
ftr-346	107	31	gains	gain	NOUN
ftr-346	107	32	.	.	PUNCT
ftr-346	108	1	in	in	ADP
ftr-346	108	2	addition	addition	NOUN
ftr-346	108	3	,	,	PUNCT
ftr-346	108	4	while	while	SCONJ
ftr-346	108	5	technically	technically	ADV
ftr-346	108	6	not	not	PART
ftr-346	108	7	source	source	NOUN
ftr-346	108	8	rules	rule	NOUN
ftr-346	108	9	,	,	PUNCT
ftr-346	108	10	statutes	statute	NOUN
ftr-346	108	11	and	and	CCONJ
ftr-346	108	12	treaties	treaty	NOUN
ftr-346	108	13	have	have	VERB
ftr-346	108	14	provisions	provision	NOUN
ftr-346	108	15	that	that	PRON
ftr-346	108	16	limit	limit	VERB
ftr-346	108	17	or	or	CCONJ
ftr-346	108	18	eliminate	eliminate	VERB
ftr-346	108	19	countries	country	NOUN
ftr-346	108	20	'	'	PART
ftr-346	108	21	exercise	exercise	NOUN
ftr-346	108	22	of	of	ADP
ftr-346	108	23	source	source	NOUN
ftr-346	108	24	taxation	taxation	NOUN
ftr-346	108	25	.	.	PUNCT
ftr-346	109	1	what	what	PRON
ftr-346	109	2	follows	follow	VERB
ftr-346	109	3	is	be	AUX
ftr-346	109	4	a	a	DET
ftr-346	109	5	brief	brief	ADJ
ftr-346	109	6	description	description	NOUN
ftr-346	109	7	of	of	ADP
ftr-346	109	8	these	these	DET
ftr-346	109	9	rules	rule	NOUN
ftr-346	109	10	.	.	PUNCT
ftr-346	110	1	1	1	X
ftr-346	110	2	.	.	X
ftr-346	110	3	interest	interest	NOUN
ftr-346	110	4	and	and	CCONJ
ftr-346	110	5	dividends	dividend	NOUN
ftr-346	110	6	interest	interest	NOUN
ftr-346	110	7	income	income	NOUN
ftr-346	110	8	is	be	AUX
ftr-346	110	9	typically	typically	ADV
ftr-346	110	10	sourced	source	VERB
ftr-346	110	11	based	base	VERB
ftr-346	110	12	on	on	ADP
ftr-346	110	13	the	the	DET
ftr-346	110	14	residence	residence	NOUN
ftr-346	110	15	or	or	CCONJ
ftr-346	110	16	place	place	NOUN
ftr-346	110	17	of	of	ADP
ftr-346	110	18	incorporation	incorporation	NOUN
ftr-346	110	19	of	of	ADP
ftr-346	110	20	the	the	DET
ftr-346	110	21	borrower	borrower	NOUN
ftr-346	110	22	.	.	PUNCT
ftr-346	110	23	'	'	PUNCT
ftr-346	111	1	7	7	NUM
ftr-346	111	2	this	this	DET
ftr-346	111	3	rule	rule	NOUN
ftr-346	111	4	is	be	AUX
ftr-346	111	5	usually	usually	ADV
ftr-346	111	6	overlaid	overlay	VERB
ftr-346	111	7	with	with	ADP
ftr-346	111	8	exceptions	exception	NOUN
ftr-346	111	9	for	for	ADP
ftr-346	111	10	business	business	NOUN
ftr-346	111	11	-	-	PUNCT
ftr-346	111	12	related	relate	VERB
ftr-346	111	13	interest	interest	NOUN
ftr-346	111	14	,	,	PUNCT
ftr-346	111	15	under	under	ADP
ftr-346	111	16	which	which	DET
ftr-346	111	17	interest	interest	NOUN
ftr-346	111	18	that	that	PRON
ftr-346	111	19	is	be	AUX
ftr-346	111	20	associated	associate	VERB
ftr-346	111	21	with	with	ADP
ftr-346	111	22	a	a	DET
ftr-346	111	23	business	business	NOUN
ftr-346	111	24	that	that	PRON
ftr-346	111	25	is	be	AUX
ftr-346	111	26	conducted	conduct	VERB
ftr-346	111	27	outside	outside	ADP
ftr-346	111	28	the	the	DET
ftr-346	111	29	borrower	borrower	NOUN
ftr-346	111	30	's	's	PART
ftr-346	111	31	country	country	NOUN
ftr-346	111	32	of	of	ADP
ftr-346	111	33	residence	residence	NOUN
ftr-346	111	34	or	or	CCONJ
ftr-346	111	35	incorporation	incorporation	NOUN
ftr-346	111	36	is	be	AUX
ftr-346	111	37	sourced	source	VERB
ftr-346	111	38	according	accord	VERB
ftr-346	111	39	to	to	ADP
ftr-346	111	40	the	the	DET
ftr-346	111	41	actual	actual	ADJ
ftr-346	111	42	or	or	CCONJ
ftr-346	111	43	presumed	presume	VERB
ftr-346	111	44	16	16	NUM
ftr-346	111	45	.	.	PUNCT
ftr-346	112	1	this	this	DET
ftr-346	112	2	article	article	NOUN
ftr-346	112	3	will	will	AUX
ftr-346	112	4	not	not	PART
ftr-346	112	5	address	address	VERB
ftr-346	112	6	the	the	DET
ftr-346	112	7	related	related	ADJ
ftr-346	112	8	subject	subject	NOUN
ftr-346	112	9	of	of	ADP
ftr-346	112	10	sourcing	source	VERB
ftr-346	112	11	deductions	deduction	NOUN
ftr-346	112	12	,	,	PUNCT
ftr-346	112	13	that	that	ADV
ftr-346	112	14	is	is	ADV
ftr-346	112	15	,	,	PUNCT
ftr-346	112	16	linking	link	VERB
ftr-346	112	17	expense	expense	NOUN
ftr-346	112	18	deductions	deduction	NOUN
ftr-346	112	19	to	to	PART
ftr-346	112	20	income	income	VERB
ftr-346	112	21	from	from	ADP
ftr-346	112	22	different	different	ADJ
ftr-346	112	23	sources	source	NOUN
ftr-346	112	24	.	.	PUNCT
ftr-346	113	1	for	for	ADP
ftr-346	113	2	purposes	purpose	NOUN
ftr-346	113	3	of	of	ADP
ftr-346	113	4	both	both	PRON
ftr-346	113	5	source	source	NOUN
ftr-346	113	6	and	and	CCONJ
ftr-346	113	7	residence	residence	NOUN
ftr-346	113	8	taxation	taxation	NOUN
ftr-346	113	9	,	,	PUNCT
ftr-346	113	10	it	it	PRON
ftr-346	113	11	is	be	AUX
ftr-346	113	12	often	often	ADV
ftr-346	113	13	necessary	necessary	ADJ
ftr-346	113	14	to	to	PART
ftr-346	113	15	determine	determine	VERB
ftr-346	113	16	the	the	DET
ftr-346	113	17	net	net	ADJ
ftr-346	113	18	income	income	NOUN
ftr-346	113	19	from	from	ADP
ftr-346	113	20	different	different	ADJ
ftr-346	113	21	sources	source	NOUN
ftr-346	113	22	.	.	PUNCT
ftr-346	114	1	see	see	VERB
ftr-346	114	2	,	,	PUNCT
ftr-346	114	3	e.g.	e.g.	ADV
ftr-346	114	4	,	,	PUNCT
ftr-346	114	5	i.r.c	i.r.c	NOUN
ftr-346	114	6	.	.	PUNCT
ftr-346	115	1	§	§	PROPN
ftr-346	115	2	§	§	PROPN
ftr-346	115	3	871(b	871(b	PROPN
ftr-346	115	4	)	)	PUNCT
ftr-346	115	5	,	,	PUNCT
ftr-346	115	6	882	882	NUM
ftr-346	115	7	(	(	PUNCT
ftr-346	115	8	a	a	NOUN
ftr-346	115	9	)	)	PUNCT
ftr-346	115	10	,	,	PUNCT
ftr-346	115	11	904(a	904(a	NUM
ftr-346	115	12	)	)	PUNCT
ftr-346	115	13	.	.	PUNCT
ftr-346	116	1	this	this	PRON
ftr-346	116	2	requires	require	VERB
ftr-346	116	3	that	that	SCONJ
ftr-346	116	4	deductions	deduction	NOUN
ftr-346	116	5	be	be	AUX
ftr-346	116	6	allocated	allocate	VERB
ftr-346	116	7	and	and	CCONJ
ftr-346	116	8	apportioned	apportion	VERB
ftr-346	116	9	to	to	PART
ftr-346	116	10	income	income	VERB
ftr-346	116	11	from	from	ADP
ftr-346	116	12	different	different	ADJ
ftr-346	116	13	sources	source	NOUN
ftr-346	116	14	.	.	PUNCT
ftr-346	117	1	under	under	ADP
ftr-346	117	2	the	the	DET
ftr-346	117	3	u.s	u.s	PROPN
ftr-346	117	4	.	.	PROPN
ftr-346	117	5	rules	rule	NOUN
ftr-346	117	6	,	,	PUNCT
ftr-346	117	7	deductions	deduction	NOUN
ftr-346	117	8	are	be	AUX
ftr-346	117	9	generally	generally	ADV
ftr-346	117	10	matched	match	VERB
ftr-346	117	11	to	to	ADP
ftr-346	117	12	gross	gross	ADJ
ftr-346	117	13	income	income	NOUN
ftr-346	117	14	based	base	VERB
ftr-346	117	15	on	on	ADP
ftr-346	117	16	the	the	DET
ftr-346	117	17	factual	factual	ADJ
ftr-346	117	18	relationship	relationship	NOUN
ftr-346	117	19	between	between	ADP
ftr-346	117	20	the	the	DET
ftr-346	117	21	deductions	deduction	NOUN
ftr-346	117	22	and	and	CCONJ
ftr-346	117	23	income	income	NOUN
ftr-346	117	24	.	.	PUNCT
ftr-346	118	1	see	see	VERB
ftr-346	118	2	regs	reg	NOUN
ftr-346	118	3	.	.	PUNCT
ftr-346	119	1	§	§	PROPN
ftr-346	119	2	§	§	PROPN
ftr-346	119	3	1.861	1.861	NUM
ftr-346	119	4	-	-	SYM
ftr-346	119	5	8	8	NUM
ftr-346	119	6	,	,	PUNCT
ftr-346	119	7	8	8	NUM
ftr-346	119	8	t.	t.	NOUN
ftr-346	119	9	there	there	PRON
ftr-346	119	10	are	be	VERB
ftr-346	119	11	also	also	ADV
ftr-346	119	12	special	special	ADJ
ftr-346	119	13	allocation	allocation	NOUN
ftr-346	119	14	and	and	CCONJ
ftr-346	119	15	apportionment	apportionment	ADJ
ftr-346	119	16	rules	rule	NOUN
ftr-346	119	17	for	for	ADP
ftr-346	119	18	interest	interest	NOUN
ftr-346	119	19	expense	expense	NOUN
ftr-346	119	20	and	and	CCONJ
ftr-346	119	21	research	research	NOUN
ftr-346	119	22	and	and	CCONJ
ftr-346	119	23	development	development	NOUN
ftr-346	119	24	costs	cost	NOUN
ftr-346	119	25	.	.	PUNCT
ftr-346	120	1	see	see	VERB
ftr-346	120	2	regs	reg	NOUN
ftr-346	120	3	.	.	PUNCT
ftr-346	121	1	§	§	PROPN
ftr-346	121	2	§	§	PROPN
ftr-346	121	3	1.861	1.861	NUM
ftr-346	121	4	-	-	SYM
ftr-346	121	5	9	9	NUM
ftr-346	121	6	,	,	PUNCT
ftr-346	121	7	9	9	NUM
ftr-346	121	8	t	t	NOUN
ftr-346	121	9	,	,	PUNCT
ftr-346	121	10	10	10	NUM
ftr-346	121	11	t	t	PROPN
ftr-346	121	12	,	,	PUNCT
ftr-346	121	13	17	17	NUM
ftr-346	121	14	.	.	PUNCT
ftr-346	122	1	while	while	SCONJ
ftr-346	122	2	determining	determine	VERB
ftr-346	122	3	appropriate	appropriate	ADJ
ftr-346	122	4	rules	rule	NOUN
ftr-346	122	5	for	for	ADP
ftr-346	122	6	sourcing	source	VERB
ftr-346	122	7	deductions	deduction	NOUN
ftr-346	122	8	is	be	AUX
ftr-346	122	9	certainly	certainly	ADV
ftr-346	122	10	important	important	ADJ
ftr-346	122	11	in	in	ADP
ftr-346	122	12	crafting	craft	VERB
ftr-346	122	13	harmonized	harmonized	ADJ
ftr-346	122	14	source	source	NOUN
ftr-346	122	15	rules	rule	NOUN
ftr-346	122	16	,	,	PUNCT
ftr-346	122	17	this	this	DET
ftr-346	122	18	issue	issue	NOUN
ftr-346	122	19	will	will	AUX
ftr-346	122	20	be	be	AUX
ftr-346	122	21	left	leave	VERB
ftr-346	122	22	for	for	ADP
ftr-346	122	23	a	a	DET
ftr-346	122	24	future	future	ADJ
ftr-346	122	25	endeavor	endeavor	NOUN
ftr-346	122	26	.	.	PUNCT
ftr-346	123	1	17	17	NUM
ftr-346	123	2	.	.	PUNCT
ftr-346	124	1	see	see	VERB
ftr-346	124	2	,	,	PUNCT
ftr-346	124	3	e.g.	e.g.	ADV
ftr-346	124	4	,	,	PUNCT
ftr-346	124	5	i.r.c	i.r.c	NOUN
ftr-346	124	6	.	.	PUNCT
ftr-346	125	1	§	§	PROPN
ftr-346	125	2	861(a)(1	861(a)(1	PROPN
ftr-346	125	3	)	)	PUNCT
ftr-346	125	4	;	;	PUNCT
ftr-346	126	1	oecd	oecd	PROPN
ftr-346	126	2	model	model	NOUN
ftr-346	126	3	,	,	PUNCT
ftr-346	126	4	supra	supra	PROPN
ftr-346	126	5	note	note	PROPN
ftr-346	126	6	15	15	NUM
ftr-346	126	7	,	,	PUNCT
ftr-346	126	8	at	at	ADP
ftr-346	126	9	art	art	NOUN
ftr-346	126	10	.	.	PUNCT
ftr-346	127	1	11	11	NUM
ftr-346	127	2	,	,	PUNCT
ftr-346	127	3	para	para	NOUN
ftr-346	127	4	.	.	PUNCT
ftr-346	127	5	5	5	NUM
ftr-346	127	6	;	;	PUNCT
ftr-346	127	7	see	see	VERB
ftr-346	127	8	also	also	ADV
ftr-346	127	9	ault	ault	PROPN
ftr-346	127	10	&	&	CCONJ
ftr-346	127	11	arnold	arnold	PROPN
ftr-346	127	12	,	,	PUNCT
ftr-346	127	13	supra	supra	PROPN
ftr-346	127	14	note	note	NOUN
ftr-346	127	15	5	5	NUM
ftr-346	127	16	,	,	PUNCT
ftr-346	127	17	at	at	ADP
ftr-346	127	18	510	510	NUM
ftr-346	127	19	(	(	PUNCT
ftr-346	127	20	stating	state	VERB
ftr-346	127	21	that	that	SCONJ
ftr-346	127	22	interest	interest	NOUN
ftr-346	127	23	is	be	AUX
ftr-346	127	24	generally	generally	ADV
ftr-346	127	25	sourced	source	VERB
ftr-346	127	26	where	where	SCONJ
ftr-346	127	27	the	the	DET
ftr-346	127	28	payer	payer	NOUN
ftr-346	127	29	is	be	AUX
ftr-346	127	30	resident	resident	ADJ
ftr-346	127	31	)	)	PUNCT
ftr-346	127	32	.	.	PUNCT
ftr-346	128	1	[	[	X
ftr-346	128	2	vol	vol	NOUN
ftr-346	128	3	.	.	PUNCT
ftr-346	129	1	11:7570	11:7570	NUM
ftr-346	129	2	sourcing	source	VERB
ftr-346	129	3	income	income	NOUN
ftr-346	129	4	among	among	ADP
ftr-346	129	5	nations	nation	NOUN
ftr-346	129	6	location	location	NOUN
ftr-346	129	7	of	of	ADP
ftr-346	129	8	that	that	DET
ftr-346	129	9	business	business	NOUN
ftr-346	129	10	.	.	PUNCT
ftr-346	129	11	"	"	PUNCT
ftr-346	130	1	similar	similar	ADJ
ftr-346	130	2	to	to	ADP
ftr-346	130	3	interest	interest	NOUN
ftr-346	130	4	,	,	PUNCT
ftr-346	130	5	dividends	dividend	NOUN
ftr-346	130	6	are	be	AUX
ftr-346	130	7	generally	generally	ADV
ftr-346	130	8	sourced	source	VERB
ftr-346	130	9	according	accord	VERB
ftr-346	130	10	to	to	ADP
ftr-346	130	11	the	the	DET
ftr-346	130	12	place	place	NOUN
ftr-346	130	13	of	of	ADP
ftr-346	130	14	incorporation	incorporation	NOUN
ftr-346	130	15	of	of	ADP
ftr-346	130	16	the	the	DET
ftr-346	130	17	corporation	corporation	NOUN
ftr-346	130	18	paying	pay	VERB
ftr-346	130	19	the	the	DET
ftr-346	130	20	dividend,'9	dividend,'9	NOUN
ftr-346	130	21	with	with	ADP
ftr-346	130	22	exceptions	exception	NOUN
ftr-346	130	23	for	for	ADP
ftr-346	130	24	situations	situation	NOUN
ftr-346	130	25	where	where	SCONJ
ftr-346	130	26	the	the	DET
ftr-346	130	27	corporation	corporation	NOUN
ftr-346	130	28	derives	derive	VERB
ftr-346	130	29	a	a	DET
ftr-346	130	30	significant	significant	ADJ
ftr-346	130	31	portion	portion	NOUN
ftr-346	130	32	of	of	ADP
ftr-346	130	33	its	its	PRON
ftr-346	130	34	income	income	NOUN
ftr-346	130	35	outside	outside	ADP
ftr-346	130	36	its	its	PRON
ftr-346	130	37	country	country	NOUN
ftr-346	130	38	of	of	ADP
ftr-346	130	39	incorporation.2	incorporation.2	ADV
ftr-346	130	40	0	0	NUM
ftr-346	130	41	while	while	SCONJ
ftr-346	130	42	the	the	DET
ftr-346	130	43	source	source	NOUN
ftr-346	130	44	rule	rule	NOUN
ftr-346	130	45	for	for	ADP
ftr-346	130	46	interest	interest	NOUN
ftr-346	130	47	would	would	AUX
ftr-346	130	48	indicate	indicate	VERB
ftr-346	130	49	that	that	SCONJ
ftr-346	130	50	the	the	DET
ftr-346	130	51	borrower	borrower	NOUN
ftr-346	130	52	's	's	PART
ftr-346	130	53	country	country	NOUN
ftr-346	130	54	of	of	ADP
ftr-346	130	55	residence	residence	NOUN
ftr-346	130	56	would	would	AUX
ftr-346	130	57	generally	generally	ADV
ftr-346	130	58	have	have	VERB
ftr-346	130	59	taxing	tax	VERB
ftr-346	130	60	rights	right	NOUN
ftr-346	130	61	over	over	ADP
ftr-346	130	62	the	the	DET
ftr-346	130	63	interest	interest	NOUN
ftr-346	130	64	payments	payment	NOUN
ftr-346	130	65	,	,	PUNCT
ftr-346	130	66	in	in	ADP
ftr-346	130	67	most	most	ADJ
ftr-346	130	68	cases	case	NOUN
ftr-346	130	69	source	source	NOUN
ftr-346	130	70	taxation	taxation	NOUN
ftr-346	130	71	is	be	AUX
ftr-346	130	72	prevented	prevent	VERB
ftr-346	130	73	.	.	PUNCT
ftr-346	131	1	many	many	ADJ
ftr-346	131	2	countries	country	NOUN
ftr-346	131	3	have	have	VERB
ftr-346	131	4	statutes	statute	NOUN
ftr-346	131	5	that	that	PRON
ftr-346	131	6	provide	provide	VERB
ftr-346	131	7	tax	tax	NOUN
ftr-346	131	8	exemptions	exemption	NOUN
ftr-346	131	9	for	for	ADP
ftr-346	131	10	domestic	domestic	ADJ
ftr-346	131	11	source	source	NOUN
ftr-346	131	12	interest	interest	NOUN
ftr-346	131	13	received	receive	VERB
ftr-346	131	14	by	by	ADP
ftr-346	131	15	foreign	foreign	ADJ
ftr-346	131	16	persons.2	persons.2	NOUN
ftr-346	131	17	'	'	PUNCT
ftr-346	131	18	in	in	ADP
ftr-346	131	19	addition	addition	NOUN
ftr-346	131	20	,	,	PUNCT
ftr-346	131	21	income	income	NOUN
ftr-346	131	22	tax	tax	NOUN
ftr-346	131	23	treaties	treaty	NOUN
ftr-346	131	24	between	between	ADP
ftr-346	131	25	countries	country	NOUN
ftr-346	131	26	usually	usually	ADV
ftr-346	131	27	give	give	VERB
ftr-346	131	28	the	the	DET
ftr-346	131	29	country	country	NOUN
ftr-346	131	30	where	where	SCONJ
ftr-346	131	31	the	the	DET
ftr-346	131	32	interest	interest	NOUN
ftr-346	131	33	recipient	recipient	NOUN
ftr-346	131	34	resides	reside	VERB
ftr-346	131	35	the	the	DET
ftr-346	131	36	exclusive	exclusive	ADJ
ftr-346	131	37	right	right	NOUN
ftr-346	131	38	to	to	PART
ftr-346	131	39	tax	tax	VERB
ftr-346	131	40	interest	interest	NOUN
ftr-346	131	41	income.22	income.22	NOUN
ftr-346	131	42	for	for	ADP
ftr-346	131	43	dividends	dividend	NOUN
ftr-346	131	44	,	,	PUNCT
ftr-346	131	45	treaties	treaty	NOUN
ftr-346	131	46	typically	typically	ADV
ftr-346	131	47	reduce	reduce	VERB
ftr-346	131	48	source	source	NOUN
ftr-346	131	49	taxation	taxation	NOUN
ftr-346	131	50	by	by	ADP
ftr-346	131	51	limiting	limit	VERB
ftr-346	131	52	the	the	DET
ftr-346	131	53	source	source	NOUN
ftr-346	131	54	country	country	NOUN
ftr-346	131	55	tax	tax	NOUN
ftr-346	131	56	rates	rate	NOUN
ftr-346	131	57	on	on	ADP
ftr-346	131	58	dividends	dividend	NOUN
ftr-346	131	59	to	to	ADP
ftr-346	131	60	either	either	CCONJ
ftr-346	131	61	fifteen	fifteen	NUM
ftr-346	131	62	or	or	CCONJ
ftr-346	131	63	five	five	NUM
ftr-346	131	64	percent.2	percent.2	NOUN
ftr-346	131	65	3	3	NUM
ftr-346	131	66	2	2	NUM
ftr-346	131	67	.	.	PUNCT
ftr-346	132	1	rents	rent	NOUN
ftr-346	132	2	and	and	CCONJ
ftr-346	132	3	royalties	royaltie	VERB
ftr-346	132	4	rental	rental	ADJ
ftr-346	132	5	income	income	NOUN
ftr-346	132	6	from	from	ADP
ftr-346	132	7	the	the	DET
ftr-346	132	8	leasing	leasing	NOUN
ftr-346	132	9	of	of	ADP
ftr-346	132	10	tangible	tangible	ADJ
ftr-346	132	11	property	property	NOUN
ftr-346	132	12	is	be	AUX
ftr-346	132	13	traditionally	traditionally	ADV
ftr-346	132	14	sourced	source	VERB
ftr-346	132	15	at	at	ADP
ftr-346	132	16	the	the	DET
ftr-346	132	17	location	location	NOUN
ftr-346	132	18	of	of	ADP
ftr-346	132	19	the	the	DET
ftr-346	132	20	leased	lease	VERB
ftr-346	132	21	property.2	property.2	NOUN
ftr-346	132	22	4	4	NUM
ftr-346	132	23	royalty	royalty	NOUN
ftr-346	132	24	income	income	NOUN
ftr-346	132	25	from	from	ADP
ftr-346	132	26	licensing	license	VERB
ftr-346	132	27	intangible	intangible	ADJ
ftr-346	132	28	property	property	NOUN
ftr-346	132	29	is	be	AUX
ftr-346	132	30	sourced	source	VERB
ftr-346	132	31	using	use	VERB
ftr-346	132	32	a	a	DET
ftr-346	132	33	similar	similar	ADJ
ftr-346	132	34	,	,	PUNCT
ftr-346	132	35	property	property	NOUN
ftr-346	132	36	destinationtype	destinationtype	NOUN
ftr-346	132	37	approach	approach	NOUN
ftr-346	132	38	,	,	PUNCT
ftr-346	132	39	but	but	CCONJ
ftr-346	132	40	there	there	PRON
ftr-346	132	41	are	be	VERB
ftr-346	132	42	differences	difference	NOUN
ftr-346	132	43	among	among	ADP
ftr-346	132	44	countries	country	NOUN
ftr-346	132	45	in	in	ADP
ftr-346	132	46	carrying	carry	VERB
ftr-346	132	47	out	out	ADP
ftr-346	132	48	this	this	DET
ftr-346	132	49	approach	approach	NOUN
ftr-346	132	50	.	.	PUNCT
ftr-346	133	1	under	under	ADP
ftr-346	133	2	u.s	u.s	PROPN
ftr-346	133	3	.	.	PROPN
ftr-346	133	4	law	law	NOUN
ftr-346	133	5	,	,	PUNCT
ftr-346	133	6	the	the	DET
ftr-346	133	7	source	source	NOUN
ftr-346	133	8	of	of	ADP
ftr-346	133	9	royalty	royalty	NOUN
ftr-346	133	10	income	income	NOUN
ftr-346	133	11	is	be	AUX
ftr-346	133	12	determined	determine	VERB
ftr-346	133	13	according	accord	VERB
ftr-346	133	14	to	to	ADP
ftr-346	133	15	the	the	DET
ftr-346	133	16	place	place	NOUN
ftr-346	133	17	where	where	SCONJ
ftr-346	133	18	the	the	DET
ftr-346	133	19	intangible	intangible	NOUN
ftr-346	133	20	is	be	AUX
ftr-346	133	21	used.25	used.25	VERB
ftr-346	133	22	the	the	DET
ftr-346	133	23	place	place	NOUN
ftr-346	133	24	of	of	ADP
ftr-346	133	25	use	use	NOUN
ftr-346	133	26	is	be	AUX
ftr-346	133	27	typically	typically	ADV
ftr-346	133	28	the	the	DET
ftr-346	133	29	country	country	NOUN
ftr-346	133	30	that	that	PRON
ftr-346	133	31	is	be	AUX
ftr-346	133	32	providing	provide	VERB
ftr-346	133	33	the	the	DET
ftr-346	133	34	legal	legal	ADJ
ftr-346	133	35	protections	protection	NOUN
ftr-346	133	36	that	that	PRON
ftr-346	133	37	relate	relate	VERB
ftr-346	133	38	to	to	ADP
ftr-346	133	39	the	the	DET
ftr-346	133	40	18	18	NUM
ftr-346	133	41	.	.	PUNCT
ftr-346	134	1	see	see	VERB
ftr-346	134	2	,	,	PUNCT
ftr-346	134	3	e.g.	e.g.	ADV
ftr-346	134	4	,	,	PUNCT
ftr-346	134	5	i.r.c	i.r.c	NOUN
ftr-346	134	6	.	.	PUNCT
ftr-346	135	1	§	§	PROPN
ftr-346	135	2	861(a)(1)(a	861(a)(1)(a	PROPN
ftr-346	135	3	)	)	PUNCT
ftr-346	135	4	,	,	PUNCT
ftr-346	135	5	(	(	PUNCT
ftr-346	135	6	b	b	X
ftr-346	135	7	)	)	PUNCT
ftr-346	135	8	;	;	PUNCT
ftr-346	135	9	oecd	oecd	PROPN
ftr-346	135	10	model	model	NOUN
ftr-346	135	11	,	,	PUNCT
ftr-346	135	12	supra	supra	PROPN
ftr-346	135	13	note	note	PROPN
ftr-346	135	14	15	15	NUM
ftr-346	135	15	,	,	PUNCT
ftr-346	135	16	at	at	ADP
ftr-346	135	17	art	art	NOUN
ftr-346	135	18	.	.	PUNCT
ftr-346	136	1	11	11	NUM
ftr-346	136	2	,	,	PUNCT
ftr-346	136	3	para	para	NOUN
ftr-346	136	4	.	.	PUNCT
ftr-346	137	1	5	5	NUM
ftr-346	137	2	.	.	X
ftr-346	137	3	under	under	ADP
ftr-346	137	4	u.s	u.s	PROPN
ftr-346	137	5	.	.	PROPN
ftr-346	137	6	law	law	NOUN
ftr-346	137	7	prior	prior	ADV
ftr-346	137	8	to	to	ADP
ftr-346	137	9	2011	2011	NUM
ftr-346	137	10	,	,	PUNCT
ftr-346	137	11	interest	interest	NOUN
ftr-346	137	12	paid	pay	VERB
ftr-346	137	13	by	by	ADP
ftr-346	137	14	a	a	DET
ftr-346	137	15	u.s	u.s	PROPN
ftr-346	137	16	.	.	PROPN
ftr-346	137	17	corporation	corporation	NOUN
ftr-346	137	18	or	or	CCONJ
ftr-346	137	19	resident	resident	NOUN
ftr-346	137	20	alien	alien	NOUN
ftr-346	137	21	was	be	AUX
ftr-346	137	22	generally	generally	ADV
ftr-346	137	23	treated	treat	VERB
ftr-346	137	24	as	as	ADP
ftr-346	137	25	foreign	foreign	ADJ
ftr-346	137	26	source	source	NOUN
ftr-346	137	27	interest	interest	NOUN
ftr-346	137	28	in	in	ADP
ftr-346	137	29	its	its	PRON
ftr-346	137	30	entirety	entirety	NOUN
ftr-346	137	31	if	if	SCONJ
ftr-346	137	32	the	the	DET
ftr-346	137	33	payer	payer	NOUN
ftr-346	137	34	met	meet	VERB
ftr-346	137	35	the	the	DET
ftr-346	137	36	80	80	NUM
ftr-346	137	37	percent	percent	NOUN
ftr-346	137	38	foreign	foreign	ADJ
ftr-346	137	39	business	business	NOUN
ftr-346	137	40	requirements	requirement	NOUN
ftr-346	137	41	contained	contain	VERB
ftr-346	137	42	in	in	ADP
ftr-346	137	43	section	section	NOUN
ftr-346	137	44	861(c	861(c	NUM
ftr-346	137	45	)	)	PUNCT
ftr-346	138	1	(	(	PUNCT
ftr-346	138	2	so	so	ADV
ftr-346	138	3	called	call	VERB
ftr-346	138	4	80/20	80/20	NUM
ftr-346	138	5	companies	company	NOUN
ftr-346	138	6	rule	rule	VERB
ftr-346	138	7	)	)	PUNCT
ftr-346	138	8	.	.	PUNCT
ftr-346	139	1	see	see	VERB
ftr-346	139	2	i.r.c	i.r.c	NOUN
ftr-346	139	3	.	.	PUNCT
ftr-346	140	1	§	§	PROPN
ftr-346	140	2	861(a)(1)(a	861(a)(1)(a	PROPN
ftr-346	140	3	)	)	PUNCT
ftr-346	140	4	(	(	PUNCT
ftr-346	140	5	prior	prior	ADV
ftr-346	140	6	to	to	ADP
ftr-346	140	7	2011	2011	NUM
ftr-346	140	8	)	)	PUNCT
ftr-346	140	9	.	.	PUNCT
ftr-346	141	1	for	for	ADP
ftr-346	141	2	taxable	taxable	ADJ
ftr-346	141	3	years	year	NOUN
ftr-346	141	4	beginning	begin	VERB
ftr-346	141	5	after	after	ADP
ftr-346	141	6	2010	2010	NUM
ftr-346	141	7	,	,	PUNCT
ftr-346	141	8	the	the	PRON
ftr-346	141	9	80/20	80/20	NUM
ftr-346	141	10	source	source	NOUN
ftr-346	141	11	rule	rule	NOUN
ftr-346	141	12	has	have	AUX
ftr-346	141	13	been	be	AUX
ftr-346	141	14	repealed	repeal	VERB
ftr-346	141	15	,	,	PUNCT
ftr-346	141	16	although	although	SCONJ
ftr-346	141	17	a	a	DET
ftr-346	141	18	similar	similar	ADJ
ftr-346	141	19	rule	rule	NOUN
ftr-346	141	20	applies	apply	VERB
ftr-346	141	21	to	to	PART
ftr-346	141	22	exempt	exempt	VERB
ftr-346	141	23	from	from	ADP
ftr-346	141	24	u.s	u.s	PROPN
ftr-346	141	25	.	.	PROPN
ftr-346	141	26	source	source	NOUN
ftr-346	141	27	taxation	taxation	NOUN
ftr-346	141	28	interest	interest	NOUN
ftr-346	141	29	(	(	PUNCT
ftr-346	141	30	as	as	ADV
ftr-346	141	31	well	well	ADV
ftr-346	141	32	as	as	ADP
ftr-346	141	33	dividends	dividend	NOUN
ftr-346	141	34	)	)	PUNCT
ftr-346	141	35	paid	pay	VERB
ftr-346	141	36	by	by	ADP
ftr-346	141	37	"	"	PUNCT
ftr-346	141	38	existing	exist	VERB
ftr-346	141	39	80/20	80/20	NUM
ftr-346	141	40	companies	company	NOUN
ftr-346	141	41	"	"	PUNCT
ftr-346	141	42	(	(	PUNCT
ftr-346	141	43	as	as	SCONJ
ftr-346	141	44	defined	define	VERB
ftr-346	141	45	in	in	ADP
ftr-346	141	46	section	section	NOUN
ftr-346	141	47	871(1)(1	871(1)(1	NUM
ftr-346	141	48	)	)	PUNCT
ftr-346	141	49	)	)	PUNCT
ftr-346	141	50	.	.	PUNCT
ftr-346	142	1	see	see	VERB
ftr-346	142	2	i.r.c	i.r.c	NOUN
ftr-346	142	3	.	.	PUNCT
ftr-346	143	1	§	§	PROPN
ftr-346	143	2	871(i)(2)(b	871(i)(2)(b	PROPN
ftr-346	143	3	)	)	PUNCT
ftr-346	143	4	,	,	PUNCT
ftr-346	143	5	(	(	PUNCT
ftr-346	143	6	1	1	X
ftr-346	143	7	)	)	PUNCT
ftr-346	143	8	,	,	PUNCT
ftr-346	143	9	881(d	881(d	NUM
ftr-346	143	10	)	)	PUNCT
ftr-346	143	11	.	.	PUNCT
ftr-346	144	1	19	19	NUM
ftr-346	144	2	.	.	X
ftr-346	144	3	see	see	VERB
ftr-346	144	4	,	,	PUNCT
ftr-346	144	5	e.g.	e.g.	ADV
ftr-346	144	6	,	,	PUNCT
ftr-346	144	7	i.r.c	i.r.c	NOUN
ftr-346	144	8	.	.	PUNCT
ftr-346	145	1	§	§	PROPN
ftr-346	145	2	861(a)(2	861(a)(2	NUM
ftr-346	145	3	)	)	PUNCT
ftr-346	145	4	;	;	PUNCT
ftr-346	146	1	oecd	oecd	PROPN
ftr-346	146	2	model	model	NOUN
ftr-346	146	3	,	,	PUNCT
ftr-346	146	4	supra	supra	PROPN
ftr-346	146	5	note	note	PROPN
ftr-346	146	6	15	15	NUM
ftr-346	146	7	,	,	PUNCT
ftr-346	146	8	at	at	ADP
ftr-346	146	9	art	art	NOUN
ftr-346	146	10	.	.	PUNCT
ftr-346	147	1	10	10	NUM
ftr-346	147	2	.	.	X
ftr-346	147	3	20	20	NUM
ftr-346	147	4	.	.	X
ftr-346	148	1	see	see	VERB
ftr-346	148	2	,	,	PUNCT
ftr-346	148	3	e.g.	e.g.	ADV
ftr-346	148	4	,	,	PUNCT
ftr-346	148	5	i.r.c	i.r.c	NOUN
ftr-346	148	6	.	.	PUNCT
ftr-346	149	1	§	§	PROPN
ftr-346	149	2	861(a)(2)(b	861(a)(2)(b	PROPN
ftr-346	149	3	)	)	PUNCT
ftr-346	149	4	.	.	PUNCT
ftr-346	150	1	21	21	NUM
ftr-346	150	2	.	.	X
ftr-346	151	1	see	see	VERB
ftr-346	151	2	am	am	NOUN
ftr-346	151	3	.	.	PUNCT
ftr-346	152	1	law	law	NOUN
ftr-346	152	2	inst	inst	PROPN
ftr-346	152	3	.	.	PROPN
ftr-346	152	4	,	,	PUNCT
ftr-346	152	5	federal	federal	ADJ
ftr-346	152	6	income	income	NOUN
ftr-346	152	7	tax	tax	NOUN
ftr-346	152	8	project	project	NOUN
ftr-346	152	9	:	:	PUNCT
ftr-346	152	10	international	international	ADJ
ftr-346	152	11	aspects	aspect	NOUN
ftr-346	152	12	of	of	ADP
ftr-346	152	13	united	united	PROPN
ftr-346	152	14	states	states	PROPN
ftr-346	152	15	income	income	PROPN
ftr-346	152	16	taxation	taxation	PROPN
ftr-346	152	17	ii	ii	PROPN
ftr-346	152	18	:	:	PUNCT
ftr-346	152	19	proposals	proposal	NOUN
ftr-346	152	20	of	of	ADP
ftr-346	152	21	the	the	DET
ftr-346	152	22	american	american	PROPN
ftr-346	152	23	law	law	PROPN
ftr-346	152	24	institute	institute	PROPN
ftr-346	152	25	on	on	ADP
ftr-346	152	26	united	united	PROPN
ftr-346	152	27	states	states	PROPN
ftr-346	152	28	income	income	NOUN
ftr-346	152	29	tax	tax	NOUN
ftr-346	152	30	treaties	treaty	NOUN
ftr-346	152	31	194	194	NUM
ftr-346	152	32	(	(	PUNCT
ftr-346	152	33	1992	1992	NUM
ftr-346	152	34	)	)	PUNCT
ftr-346	152	35	(	(	PUNCT
ftr-346	152	36	ali	ali	PROPN
ftr-346	152	37	project	project	PROPN
ftr-346	152	38	ii	ii	PROPN
ftr-346	152	39	)	)	PUNCT
ftr-346	152	40	;	;	PUNCT
ftr-346	152	41	see	see	VERB
ftr-346	152	42	,	,	PUNCT
ftr-346	152	43	e.g.	e.g.	ADV
ftr-346	152	44	,	,	PUNCT
ftr-346	152	45	i.r.c	i.r.c	NOUN
ftr-346	152	46	.	.	PUNCT
ftr-346	153	1	§	§	PROPN
ftr-346	153	2	§	§	PROPN
ftr-346	153	3	871(h	871(h	PROPN
ftr-346	153	4	)	)	PUNCT
ftr-346	153	5	,	,	PUNCT
ftr-346	153	6	881(c	881(c	NOUN
ftr-346	153	7	)	)	PUNCT
ftr-346	153	8	(	(	PUNCT
ftr-346	153	9	portfolio	portfolio	NOUN
ftr-346	153	10	interest	interest	NOUN
ftr-346	153	11	exemption	exemption	NOUN
ftr-346	153	12	)	)	PUNCT
ftr-346	153	13	;	;	PUNCT
ftr-346	153	14	i.r.c	i.r.c	NOUN
ftr-346	153	15	.	.	PUNCT
ftr-346	154	1	§	§	PROPN
ftr-346	154	2	§	§	PROPN
ftr-346	154	3	871(i)(2)(a	871(i)(2)(a	PROPN
ftr-346	154	4	)	)	PUNCT
ftr-346	154	5	,	,	PUNCT
ftr-346	154	6	881(d	881(d	NUM
ftr-346	154	7	)	)	PUNCT
ftr-346	154	8	(	(	PUNCT
ftr-346	154	9	bank	bank	NOUN
ftr-346	154	10	deposit	deposit	NOUN
ftr-346	154	11	interest	interest	NOUN
ftr-346	154	12	exemption	exemption	NOUN
ftr-346	154	13	)	)	PUNCT
ftr-346	154	14	.	.	PUNCT
ftr-346	155	1	22	22	NUM
ftr-346	155	2	.	.	PUNCT
ftr-346	156	1	see	see	VERB
ftr-346	156	2	,	,	PUNCT
ftr-346	156	3	e.g.	e.g.	ADV
ftr-346	156	4	,	,	PUNCT
ftr-346	156	5	u.s	u.s	PROPN
ftr-346	156	6	.	.	PROPN
ftr-346	156	7	model	model	PROPN
ftr-346	156	8	income	income	PROPN
ftr-346	156	9	tax	tax	PROPN
ftr-346	156	10	convention	convention	PROPN
ftr-346	156	11	of	of	ADP
ftr-346	156	12	november	november	PROPN
ftr-346	156	13	15	15	NUM
ftr-346	156	14	,	,	PUNCT
ftr-346	156	15	2006	2006	NUM
ftr-346	156	16	,	,	PUNCT
ftr-346	156	17	art	art	NOUN
ftr-346	156	18	.	.	PUNCT
ftr-346	157	1	11	11	NUM
ftr-346	157	2	,	,	PUNCT
ftr-346	157	3	para	para	NOUN
ftr-346	157	4	.	.	PUNCT
ftr-346	158	1	i	i	PRON
ftr-346	159	1	[	[	X
ftr-346	159	2	hereinafter	hereinafter	NOUN
ftr-346	159	3	u.s	u.s	PROPN
ftr-346	159	4	.	.	PROPN
ftr-346	159	5	model	model	PROPN
ftr-346	159	6	]	]	X
ftr-346	159	7	.	.	PUNCT
ftr-346	160	1	23	23	NUM
ftr-346	160	2	.	.	X
ftr-346	161	1	see	see	VERB
ftr-346	161	2	,	,	PUNCT
ftr-346	161	3	e.g.	e.g.	ADV
ftr-346	161	4	,	,	PUNCT
ftr-346	161	5	oecd	oecd	PROPN
ftr-346	161	6	model	model	NOUN
ftr-346	161	7	,	,	PUNCT
ftr-346	161	8	supra	supra	PROPN
ftr-346	161	9	note	note	PROPN
ftr-346	161	10	15	15	NUM
ftr-346	161	11	,	,	PUNCT
ftr-346	161	12	at	at	ADP
ftr-346	161	13	art	art	NOUN
ftr-346	161	14	.	.	PUNCT
ftr-346	162	1	10	10	NUM
ftr-346	162	2	,	,	PUNCT
ftr-346	162	3	para	para	NOUN
ftr-346	162	4	.	.	PUNCT
ftr-346	163	1	2	2	NUM
ftr-346	163	2	.	.	NUM
ftr-346	163	3	24	24	NUM
ftr-346	163	4	.	.	PUNCT
ftr-346	164	1	see	see	VERB
ftr-346	164	2	,	,	PUNCT
ftr-346	164	3	e.g.	e.g.	ADV
ftr-346	164	4	,	,	PUNCT
ftr-346	164	5	i.r.c	i.r.c	NOUN
ftr-346	164	6	.	.	PUNCT
ftr-346	165	1	§	§	PROPN
ftr-346	165	2	861(a)(4	861(a)(4	NUM
ftr-346	165	3	)	)	PUNCT
ftr-346	165	4	.	.	PUNCT
ftr-346	166	1	25	25	NUM
ftr-346	166	2	.	.	PUNCT
ftr-346	166	3	see	see	VERB
ftr-346	166	4	i	i	PRON
ftr-346	166	5	d.	d.	PROPN
ftr-346	166	6	2011	2011	NUM
ftr-346	166	7	]	]	PUNCT
ftr-346	166	8	571	571	NUM
ftr-346	166	9	florida	florida	PROPN
ftr-346	166	10	tax	tax	PROPN
ftr-346	166	11	review	review	NOUN
ftr-346	166	12	intangible.26	intangible.26	ADJ
ftr-346	166	13	in	in	ADP
ftr-346	166	14	other	other	ADJ
ftr-346	166	15	countries	country	NOUN
ftr-346	166	16	,	,	PUNCT
ftr-346	166	17	royalties	royalty	NOUN
ftr-346	166	18	are	be	AUX
ftr-346	166	19	often	often	ADV
ftr-346	166	20	sourced	source	VERB
ftr-346	166	21	based	base	VERB
ftr-346	166	22	on	on	ADP
ftr-346	166	23	the	the	DET
ftr-346	166	24	residence	residence	NOUN
ftr-346	166	25	of	of	ADP
ftr-346	166	26	the	the	DET
ftr-346	166	27	payer	payer	NOUN
ftr-346	166	28	or	or	CCONJ
ftr-346	166	29	the	the	DET
ftr-346	166	30	country	country	NOUN
ftr-346	166	31	from	from	ADP
ftr-346	166	32	which	which	PRON
ftr-346	166	33	payment	payment	NOUN
ftr-346	166	34	is	be	AUX
ftr-346	166	35	made.2	made.2	PROPN
ftr-346	166	36	despite	despite	SCONJ
ftr-346	166	37	the	the	DET
ftr-346	166	38	source	source	NOUN
ftr-346	166	39	rules	rule	NOUN
ftr-346	166	40	for	for	ADP
ftr-346	166	41	royalties	royalty	NOUN
ftr-346	166	42	,	,	PUNCT
ftr-346	166	43	income	income	NOUN
ftr-346	166	44	tax	tax	NOUN
ftr-346	166	45	treaties	treaty	NOUN
ftr-346	166	46	typically	typically	ADV
ftr-346	166	47	prevent	prevent	VERB
ftr-346	166	48	the	the	DET
ftr-346	166	49	source	source	NOUN
ftr-346	166	50	country	country	NOUN
ftr-346	166	51	from	from	ADP
ftr-346	166	52	taxing	tax	VERB
ftr-346	166	53	royalty	royalty	NOUN
ftr-346	166	54	income	income	NOUN
ftr-346	166	55	that	that	PRON
ftr-346	166	56	is	be	AUX
ftr-346	166	57	received	receive	VERB
ftr-346	166	58	by	by	ADP
ftr-346	166	59	residents	resident	NOUN
ftr-346	166	60	of	of	ADP
ftr-346	166	61	the	the	DET
ftr-346	166	62	other	other	ADJ
ftr-346	166	63	treaty	treaty	NOUN
ftr-346	166	64	country.28	country.28	PROPN
ftr-346	166	65	3	3	NUM
ftr-346	166	66	.	.	PUNCT
ftr-346	166	67	service	service	NOUN
ftr-346	166	68	income	income	NOUN
ftr-346	166	69	a	a	DET
ftr-346	166	70	few	few	ADJ
ftr-346	166	71	approaches	approach	NOUN
ftr-346	166	72	have	have	AUX
ftr-346	166	73	emerged	emerge	VERB
ftr-346	166	74	for	for	ADP
ftr-346	166	75	sourcing	source	VERB
ftr-346	166	76	income	income	NOUN
ftr-346	166	77	from	from	ADP
ftr-346	166	78	the	the	DET
ftr-346	166	79	performance	performance	NOUN
ftr-346	166	80	of	of	ADP
ftr-346	166	81	services	service	NOUN
ftr-346	166	82	.	.	PUNCT
ftr-346	167	1	some	some	DET
ftr-346	167	2	countries	country	NOUN
ftr-346	167	3	,	,	PUNCT
ftr-346	167	4	including	include	VERB
ftr-346	167	5	the	the	DET
ftr-346	167	6	united	united	PROPN
ftr-346	167	7	states	states	PROPN
ftr-346	167	8	,	,	PUNCT
ftr-346	167	9	source	source	NOUN
ftr-346	167	10	service	service	NOUN
ftr-346	167	11	income	income	NOUN
ftr-346	167	12	according	accord	VERB
ftr-346	167	13	to	to	ADP
ftr-346	167	14	where	where	SCONJ
ftr-346	167	15	the	the	DET
ftr-346	167	16	services	service	NOUN
ftr-346	167	17	are	be	AUX
ftr-346	167	18	performed.29	performed.29	PROPN
ftr-346	167	19	other	other	ADJ
ftr-346	167	20	countries	country	NOUN
ftr-346	167	21	apply	apply	VERB
ftr-346	167	22	a	a	DET
ftr-346	167	23	service	service	NOUN
ftr-346	167	24	destination	destination	NOUN
ftr-346	167	25	approach	approach	NOUN
ftr-346	167	26	and	and	CCONJ
ftr-346	167	27	focus	focus	VERB
ftr-346	167	28	instead	instead	ADV
ftr-346	167	29	on	on	ADP
ftr-346	167	30	the	the	DET
ftr-346	167	31	country	country	NOUN
ftr-346	167	32	in	in	ADP
ftr-346	167	33	which	which	PRON
ftr-346	167	34	the	the	DET
ftr-346	167	35	services	service	NOUN
ftr-346	167	36	are	be	AUX
ftr-346	167	37	utilized.30	utilized.30	ADJ
ftr-346	167	38	some	some	DET
ftr-346	167	39	countries	country	NOUN
ftr-346	167	40	use	use	VERB
ftr-346	167	41	both	both	DET
ftr-346	167	42	approaches	approach	NOUN
ftr-346	167	43	and	and	CCONJ
ftr-346	167	44	determine	determine	VERB
ftr-346	167	45	a	a	DET
ftr-346	167	46	domestic	domestic	ADJ
ftr-346	167	47	source	source	NOUN
ftr-346	167	48	for	for	ADP
ftr-346	167	49	service	service	NOUN
ftr-346	167	50	income	income	NOUN
ftr-346	167	51	if	if	SCONJ
ftr-346	167	52	the	the	DET
ftr-346	167	53	services	service	NOUN
ftr-346	167	54	are	be	AUX
ftr-346	167	55	either	either	ADV
ftr-346	167	56	preformed	preformed	ADJ
ftr-346	167	57	or	or	CCONJ
ftr-346	167	58	utilized	utilize	VERB
ftr-346	167	59	in	in	ADP
ftr-346	167	60	the	the	DET
ftr-346	167	61	particular	particular	ADJ
ftr-346	167	62	country	country	NOUN
ftr-346	167	63	.	.	PUNCT
ftr-346	168	1	4	4	X
ftr-346	168	2	.	.	X
ftr-346	168	3	property	property	NOUN
ftr-346	168	4	gains	gain	NOUN
ftr-346	168	5	there	there	PRON
ftr-346	168	6	are	be	VERB
ftr-346	168	7	several	several	ADJ
ftr-346	168	8	approaches	approach	NOUN
ftr-346	168	9	for	for	ADP
ftr-346	168	10	sourcing	source	VERB
ftr-346	168	11	gains	gain	NOUN
ftr-346	168	12	from	from	ADP
ftr-346	168	13	the	the	DET
ftr-346	168	14	disposition	disposition	NOUN
ftr-346	168	15	of	of	ADP
ftr-346	168	16	property	property	NOUN
ftr-346	168	17	,	,	PUNCT
ftr-346	168	18	with	with	ADP
ftr-346	168	19	the	the	DET
ftr-346	168	20	particular	particular	ADJ
ftr-346	168	21	approach	approach	NOUN
ftr-346	168	22	based	base	VERB
ftr-346	168	23	on	on	ADP
ftr-346	168	24	type	type	NOUN
ftr-346	168	25	of	of	ADP
ftr-346	168	26	property	property	NOUN
ftr-346	168	27	that	that	PRON
ftr-346	168	28	is	be	AUX
ftr-346	168	29	involved	involve	VERB
ftr-346	168	30	.	.	PUNCT
ftr-346	169	1	for	for	ADP
ftr-346	169	2	sales	sale	NOUN
ftr-346	169	3	of	of	ADP
ftr-346	169	4	inventory	inventory	NOUN
ftr-346	169	5	property	property	NOUN
ftr-346	169	6	that	that	PRON
ftr-346	169	7	is	be	AUX
ftr-346	169	8	purchased	purchase	VERB
ftr-346	169	9	by	by	ADP
ftr-346	169	10	the	the	DET
ftr-346	169	11	taxpayer	taxpayer	NOUN
ftr-346	169	12	(	(	PUNCT
ftr-346	169	13	as	as	SCONJ
ftr-346	169	14	opposed	oppose	VERB
ftr-346	169	15	to	to	ADP
ftr-346	169	16	being	be	AUX
ftr-346	169	17	produced	produce	VERB
ftr-346	169	18	by	by	ADP
ftr-346	169	19	the	the	DET
ftr-346	169	20	taxpayer	taxpayer	NOUN
ftr-346	169	21	)	)	PUNCT
ftr-346	169	22	,	,	PUNCT
ftr-346	169	23	the	the	DET
ftr-346	169	24	united	united	PROPN
ftr-346	169	25	states	states	PROPN
ftr-346	169	26	generally	generally	ADV
ftr-346	169	27	sources	source	VERB
ftr-346	169	28	the	the	DET
ftr-346	169	29	income	income	NOUN
ftr-346	169	30	on	on	ADP
ftr-346	169	31	the	the	DET
ftr-346	169	32	basis	basis	NOUN
ftr-346	169	33	of	of	ADP
ftr-346	169	34	where	where	SCONJ
ftr-346	169	35	beneficial	beneficial	ADJ
ftr-346	169	36	ownership	ownership	NOUN
ftr-346	169	37	and	and	CCONJ
ftr-346	169	38	risk	risk	NOUN
ftr-346	169	39	of	of	ADP
ftr-346	169	40	loss	loss	NOUN
ftr-346	169	41	pass	pass	VERB
ftr-346	169	42	to	to	ADP
ftr-346	169	43	the	the	DET
ftr-346	169	44	buyer	buyer	NOUN
ftr-346	169	45	the	the	DET
ftr-346	169	46	so	so	ADV
ftr-346	169	47	-	-	PUNCT
ftr-346	169	48	called	call	VERB
ftr-346	169	49	title	title	NOUN
ftr-346	169	50	passage	passage	NOUN
ftr-346	169	51	rule	rule	NOUN
ftr-346	169	52	.	.	PUNCT
ftr-346	170	1	other	other	ADJ
ftr-346	170	2	countries	country	NOUN
ftr-346	170	3	appear	appear	VERB
ftr-346	170	4	to	to	PART
ftr-346	170	5	focus	focus	VERB
ftr-346	170	6	on	on	ADP
ftr-346	170	7	the	the	DET
ftr-346	170	8	country	country	NOUN
ftr-346	170	9	where	where	SCONJ
ftr-346	170	10	the	the	DET
ftr-346	170	11	sales	sale	NOUN
ftr-346	170	12	activities	activity	NOUN
ftr-346	170	13	giving	give	VERB
ftr-346	170	14	rise	rise	NOUN
ftr-346	170	15	to	to	ADP
ftr-346	170	16	the	the	DET
ftr-346	170	17	income	income	NOUN
ftr-346	170	18	takes	take	VERB
ftr-346	170	19	place	place	NOUN
ftr-346	170	20	.	.	PUNCT
ftr-346	171	1	for	for	ADP
ftr-346	171	2	sales	sale	NOUN
ftr-346	171	3	of	of	ADP
ftr-346	171	4	inventory	inventory	NOUN
ftr-346	171	5	property	property	NOUN
ftr-346	171	6	that	that	PRON
ftr-346	171	7	is	be	AUX
ftr-346	171	8	produced	produce	VERB
ftr-346	171	9	by	by	ADP
ftr-346	171	10	the	the	DET
ftr-346	171	11	26	26	NUM
ftr-346	171	12	.	.	PUNCT
ftr-346	172	1	see	see	VERB
ftr-346	172	2	stephen	stephen	PROPN
ftr-346	172	3	e.	e.	PROPN
ftr-346	172	4	shay	shay	PROPN
ftr-346	172	5	,	,	PUNCT
ftr-346	172	6	et	et	PROPN
ftr-346	172	7	al	al	PROPN
ftr-346	172	8	.	.	PROPN
ftr-346	172	9	,	,	PUNCT
ftr-346	172	10	report	report	NOUN
ftr-346	172	11	of	of	ADP
ftr-346	172	12	the	the	DET
ftr-346	172	13	task	task	NOUN
ftr-346	172	14	force	force	NOUN
ftr-346	172	15	on	on	ADP
ftr-346	172	16	international	international	ADJ
ftr-346	172	17	tax	tax	NOUN
ftr-346	172	18	reform	reform	NOUN
ftr-346	172	19	,	,	PUNCT
ftr-346	172	20	59	59	NUM
ftr-346	172	21	tax	tax	NOUN
ftr-346	172	22	law	law	NOUN
ftr-346	172	23	.	.	PUNCT
ftr-346	173	1	649	649	NUM
ftr-346	173	2	,	,	PUNCT
ftr-346	173	3	773	773	NUM
ftr-346	173	4	(	(	PUNCT
ftr-346	173	5	2006	2006	NUM
ftr-346	173	6	)	)	PUNCT
ftr-346	174	1	[	[	X
ftr-346	174	2	hereinafter	hereinafter	NOUN
ftr-346	174	3	shay	shay	PROPN
ftr-346	174	4	,	,	PUNCT
ftr-346	174	5	et	et	PROPN
ftr-346	174	6	al	al	PROPN
ftr-346	174	7	.	.	PROPN
ftr-346	174	8	,	,	PUNCT
ftr-346	174	9	task	task	NOUN
ftr-346	174	10	force	force	NOUN
ftr-346	174	11	]	]	X
ftr-346	174	12	.	.	PUNCT
ftr-346	174	13	27	27	NUM
ftr-346	174	14	.	.	X
ftr-346	174	15	ali	ali	PROPN
ftr-346	174	16	project	project	PROPN
ftr-346	174	17	ii	ii	PROPN
ftr-346	174	18	,	,	PUNCT
ftr-346	174	19	supra	supra	PROPN
ftr-346	174	20	note	note	NOUN
ftr-346	174	21	21	21	NUM
ftr-346	174	22	at	at	ADP
ftr-346	174	23	199	199	NUM
ftr-346	174	24	;	;	PUNCT
ftr-346	174	25	see	see	VERB
ftr-346	174	26	ault	ault	PROPN
ftr-346	174	27	&	&	CCONJ
ftr-346	174	28	arnold	arnold	PROPN
ftr-346	174	29	,	,	PUNCT
ftr-346	174	30	supra	supra	PROPN
ftr-346	174	31	note	note	NOUN
ftr-346	174	32	5	5	NUM
ftr-346	174	33	at	at	ADP
ftr-346	174	34	513	513	NUM
ftr-346	174	35	(	(	PUNCT
ftr-346	174	36	discussing	discuss	VERB
ftr-346	174	37	the	the	DET
ftr-346	174	38	implicit	implicit	ADJ
ftr-346	174	39	source	source	NOUN
ftr-346	174	40	rule	rule	NOUN
ftr-346	174	41	under	under	ADP
ftr-346	174	42	the	the	DET
ftr-346	174	43	australian	australian	ADJ
ftr-346	174	44	non	non	ADJ
ftr-346	174	45	-	-	ADJ
ftr-346	174	46	resident	resident	ADJ
ftr-346	174	47	withholding	withholding	NOUN
ftr-346	174	48	tax	tax	NOUN
ftr-346	174	49	,	,	PUNCT
ftr-346	174	50	which	which	PRON
ftr-346	174	51	effectively	effectively	ADV
ftr-346	174	52	treats	treat	VERB
ftr-346	174	53	royalties	royalty	NOUN
ftr-346	174	54	as	as	ADV
ftr-346	174	55	well	well	ADV
ftr-346	174	56	as	as	ADP
ftr-346	174	57	interest	interest	NOUN
ftr-346	174	58	and	and	CCONJ
ftr-346	174	59	dividends	dividend	NOUN
ftr-346	174	60	paid	pay	VERB
ftr-346	174	61	by	by	ADP
ftr-346	174	62	residents	resident	NOUN
ftr-346	174	63	as	as	ADP
ftr-346	174	64	australian	australian	ADJ
ftr-346	174	65	source	source	NOUN
ftr-346	174	66	income	income	NOUN
ftr-346	174	67	)	)	PUNCT
ftr-346	174	68	.	.	PUNCT
ftr-346	175	1	28	28	NUM
ftr-346	175	2	.	.	PUNCT
ftr-346	176	1	see	see	VERB
ftr-346	176	2	,	,	PUNCT
ftr-346	176	3	e.g.	e.g.	ADV
ftr-346	176	4	,	,	PUNCT
ftr-346	176	5	oecd	oecd	PROPN
ftr-346	176	6	model	model	NOUN
ftr-346	176	7	,	,	PUNCT
ftr-346	176	8	supra	supra	PROPN
ftr-346	176	9	note	note	PROPN
ftr-346	176	10	15	15	NUM
ftr-346	176	11	,	,	PUNCT
ftr-346	176	12	at	at	ADP
ftr-346	176	13	art	art	NOUN
ftr-346	176	14	.	.	PUNCT
ftr-346	177	1	12	12	NUM
ftr-346	177	2	,	,	PUNCT
ftr-346	177	3	para	para	NOUN
ftr-346	177	4	.	.	PUNCT
ftr-346	178	1	1	1	NUM
ftr-346	178	2	.	.	NUM
ftr-346	178	3	29	29	NUM
ftr-346	178	4	.	.	X
ftr-346	179	1	see	see	VERB
ftr-346	179	2	,	,	PUNCT
ftr-346	179	3	e.g.	e.g.	ADV
ftr-346	179	4	,	,	PUNCT
ftr-346	179	5	i.r.c	i.r.c	NOUN
ftr-346	179	6	.	.	PUNCT
ftr-346	180	1	§	§	PROPN
ftr-346	180	2	861(a)(3	861(a)(3	NUM
ftr-346	180	3	)	)	PUNCT
ftr-346	180	4	.	.	PUNCT
ftr-346	181	1	30	30	NUM
ftr-346	181	2	.	.	X
ftr-346	181	3	ali	ali	PROPN
ftr-346	181	4	project	project	PROPN
ftr-346	182	1	i	i	PROPN
ftr-346	182	2	,	,	PUNCT
ftr-346	182	3	supra	supra	PROPN
ftr-346	182	4	note	note	PROPN
ftr-346	182	5	14	14	NUM
ftr-346	182	6	,	,	PUNCT
ftr-346	182	7	at	at	ADP
ftr-346	182	8	57	57	NUM
ftr-346	182	9	;	;	PUNCT
ftr-346	182	10	see	see	VERB
ftr-346	182	11	ali	ali	PROPN
ftr-346	182	12	project	project	PROPN
ftr-346	182	13	il	il	PROPN
ftr-346	182	14	,	,	PUNCT
ftr-346	182	15	supra	supra	PROPN
ftr-346	182	16	note	note	PROPN
ftr-346	182	17	21	21	NUM
ftr-346	182	18	,	,	PUNCT
ftr-346	182	19	at	at	ADP
ftr-346	182	20	7	7	NUM
ftr-346	182	21	;	;	PUNCT
ftr-346	182	22	ault	ault	PROPN
ftr-346	182	23	&	&	CCONJ
ftr-346	182	24	arnold	arnold	PROPN
ftr-346	182	25	,	,	PUNCT
ftr-346	182	26	supra	supra	PROPN
ftr-346	182	27	note	note	NOUN
ftr-346	182	28	5	5	NUM
ftr-346	182	29	,	,	PUNCT
ftr-346	182	30	at	at	ADP
ftr-346	182	31	506	506	NUM
ftr-346	182	32	.	.	PUNCT
ftr-346	182	33	31	31	NUM
ftr-346	182	34	.	.	PUNCT
ftr-346	183	1	see	see	VERB
ftr-346	183	2	ali	ali	PROPN
ftr-346	183	3	project	project	PROPN
ftr-346	183	4	i	i	PROPN
ftr-346	183	5	,	,	PUNCT
ftr-346	183	6	supra	supra	PROPN
ftr-346	183	7	note	note	PROPN
ftr-346	183	8	14	14	NUM
ftr-346	183	9	,	,	PUNCT
ftr-346	183	10	at	at	ADP
ftr-346	183	11	57	57	NUM
ftr-346	183	12	.	.	PUNCT
ftr-346	184	1	32	32	NUM
ftr-346	184	2	.	.	PUNCT
ftr-346	185	1	see	see	VERB
ftr-346	185	2	i.r.c	i.r.c	NOUN
ftr-346	185	3	.	.	PUNCT
ftr-346	186	1	§	§	PROPN
ftr-346	186	2	861(a)(6	861(a)(6	NUM
ftr-346	186	3	)	)	PUNCT
ftr-346	186	4	;	;	PUNCT
ftr-346	186	5	reg	reg	NOUN
ftr-346	186	6	.	.	PUNCT
ftr-346	187	1	§	§	PROPN
ftr-346	187	2	1.861	1.861	NUM
ftr-346	187	3	-	-	PUNCT
ftr-346	187	4	7(c	7(c	NUM
ftr-346	187	5	)	)	PUNCT
ftr-346	187	6	.	.	PUNCT
ftr-346	188	1	33	33	NUM
ftr-346	188	2	.	.	PUNCT
ftr-346	189	1	see	see	VERB
ftr-346	189	2	ault	ault	PROPN
ftr-346	189	3	&	&	CCONJ
ftr-346	189	4	arnold	arnold	PROPN
ftr-346	189	5	,	,	PUNCT
ftr-346	189	6	supra	supra	PROPN
ftr-346	189	7	note	note	NOUN
ftr-346	189	8	5	5	NUM
ftr-346	189	9	,	,	PUNCT
ftr-346	189	10	at	at	ADP
ftr-346	189	11	456	456	NUM
ftr-346	189	12	(	(	PUNCT
ftr-346	189	13	discussing	discuss	VERB
ftr-346	189	14	the	the	DET
ftr-346	189	15	source	source	NOUN
ftr-346	189	16	rule	rule	NOUN
ftr-346	189	17	for	for	ADP
ftr-346	189	18	export	export	NOUN
ftr-346	189	19	sales	sale	NOUN
ftr-346	189	20	of	of	ADP
ftr-346	189	21	inventory	inventory	NOUN
ftr-346	189	22	used	use	VERB
ftr-346	189	23	by	by	ADP
ftr-346	189	24	japan	japan	PROPN
ftr-346	189	25	for	for	ADP
ftr-346	189	26	purposes	purpose	NOUN
ftr-346	189	27	of	of	ADP
ftr-346	189	28	its	its	PRON
ftr-346	189	29	foreign	foreign	ADJ
ftr-346	189	30	tax	tax	NOUN
ftr-346	189	31	credit	credit	NOUN
ftr-346	189	32	limitation	limitation	NOUN
ftr-346	189	33	,	,	PUNCT
ftr-346	189	34	which	which	PRON
ftr-346	189	35	treats	treat	VERB
ftr-346	189	36	income	income	NOUN
ftr-346	189	37	from	from	ADP
ftr-346	189	38	such	such	ADJ
ftr-346	189	39	sales	sale	NOUN
ftr-346	189	40	as	as	ADP
ftr-346	189	41	foreign	foreign	ADJ
ftr-346	189	42	source	source	NOUN
ftr-346	189	43	only	only	ADV
ftr-346	189	44	if	if	SCONJ
ftr-346	189	45	effected	effect	VERB
ftr-346	189	46	through	through	ADP
ftr-346	189	47	a	a	DET
ftr-346	189	48	foreign	foreign	ADJ
ftr-346	189	49	branch	branch	NOUN
ftr-346	189	50	or	or	CCONJ
ftr-346	189	51	in	in	ADP
ftr-346	189	52	other	other	ADJ
ftr-346	189	53	circumstances	circumstance	NOUN
ftr-346	189	54	that	that	PRON
ftr-346	189	55	subject	subject	VERB
ftr-346	189	56	the	the	DET
ftr-346	189	57	income	income	NOUN
ftr-346	189	58	to	to	ADP
ftr-346	189	59	a	a	DET
ftr-346	189	60	foreign	foreign	ADJ
ftr-346	189	61	tax	tax	NOUN
ftr-346	189	62	)	)	PUNCT
ftr-346	189	63	.	.	PUNCT
ftr-346	190	1	the	the	DET
ftr-346	190	2	united	united	PROPN
ftr-346	190	3	states	states	PROPN
ftr-346	190	4	uses	use	VERB
ftr-346	190	5	this	this	DET
ftr-346	190	6	approach	approach	NOUN
ftr-346	190	7	in	in	ADP
ftr-346	190	8	treating	treat	VERB
ftr-346	190	9	income	income	NOUN
ftr-346	190	10	as	as	ADP
ftr-346	190	11	u.s	u.s	PROPN
ftr-346	190	12	.	.	PROPN
ftr-346	190	13	source	source	NOUN
ftr-346	190	14	where	where	SCONJ
ftr-346	190	15	the	the	DET
ftr-346	190	16	income	income	NOUN
ftr-346	190	17	is	be	AUX
ftr-346	190	18	derived	derive	VERB
ftr-346	190	19	by	by	ADP
ftr-346	190	20	nonresidents	nonresident	NOUN
ftr-346	190	21	from	from	ADP
ftr-346	190	22	sales	sale	NOUN
ftr-346	190	23	of	of	ADP
ftr-346	190	24	property	property	NOUN
ftr-346	190	25	that	that	PRON
ftr-346	190	26	are	be	AUX
ftr-346	190	27	attributable	attributable	ADJ
ftr-346	190	28	to	to	ADP
ftr-346	190	29	a	a	DET
ftr-346	190	30	u.s	u.s	PROPN
ftr-346	190	31	.	.	PROPN
ftr-346	190	32	fixed	fix	VERB
ftr-346	190	33	place	place	NOUN
ftr-346	190	34	of	of	ADP
ftr-346	190	35	business	business	NOUN
ftr-346	190	36	.	.	PUNCT
ftr-346	191	1	see	see	VERB
ftr-346	191	2	i.r.c	i.r.c	NOUN
ftr-346	191	3	.	.	PUNCT
ftr-346	192	1	§	§	PROPN
ftr-346	192	2	865(e)(2	865(e)(2	NUM
ftr-346	192	3	)	)	PUNCT
ftr-346	192	4	.	.	PUNCT
ftr-346	193	1	572	572	NUM
ftr-346	194	1	[	[	X
ftr-346	194	2	vol	vol	NOUN
ftr-346	194	3	.	.	PUNCT
ftr-346	195	1	11:7	11:7	NUM
ftr-346	195	2	sourcing	sourcing	NOUN
ftr-346	195	3	income	income	NOUN
ftr-346	195	4	among	among	ADP
ftr-346	195	5	nations	nation	NOUN
ftr-346	195	6	taxpayer	taxpayer	PROPN
ftr-346	195	7	,	,	PUNCT
ftr-346	195	8	the	the	DET
ftr-346	195	9	united	united	PROPN
ftr-346	195	10	states	states	PROPN
ftr-346	195	11	generally	generally	ADV
ftr-346	195	12	sources	source	VERB
ftr-346	195	13	50	50	NUM
ftr-346	195	14	percent	percent	NOUN
ftr-346	195	15	of	of	ADP
ftr-346	195	16	the	the	DET
ftr-346	195	17	income	income	NOUN
ftr-346	195	18	to	to	ADP
ftr-346	195	19	the	the	DET
ftr-346	195	20	country	country	NOUN
ftr-346	195	21	that	that	PRON
ftr-346	195	22	is	be	AUX
ftr-346	195	23	the	the	DET
ftr-346	195	24	situs	situs	PROPN
ftr-346	195	25	of	of	ADP
ftr-346	195	26	the	the	DET
ftr-346	195	27	production	production	NOUN
ftr-346	195	28	activities	activity	NOUN
ftr-346	195	29	and	and	CCONJ
ftr-346	195	30	50	50	NUM
ftr-346	195	31	percent	percent	NOUN
ftr-346	195	32	of	of	ADP
ftr-346	195	33	the	the	DET
ftr-346	195	34	income	income	NOUN
ftr-346	195	35	to	to	ADP
ftr-346	195	36	the	the	DET
ftr-346	195	37	country	country	NOUN
ftr-346	195	38	where	where	SCONJ
ftr-346	195	39	title	title	NOUN
ftr-346	195	40	to	to	ADP
ftr-346	195	41	the	the	DET
ftr-346	195	42	goods	good	NOUN
ftr-346	195	43	passes	pass	VERB
ftr-346	195	44	to	to	ADP
ftr-346	195	45	the	the	DET
ftr-346	195	46	buyer.34	buyer.34	NOUN
ftr-346	195	47	other	other	ADJ
ftr-346	195	48	countries	country	NOUN
ftr-346	195	49	similarly	similarly	ADV
ftr-346	195	50	divide	divide	VERB
ftr-346	195	51	the	the	DET
ftr-346	195	52	source	source	NOUN
ftr-346	195	53	of	of	ADP
ftr-346	195	54	the	the	DET
ftr-346	195	55	income	income	NOUN
ftr-346	195	56	between	between	ADP
ftr-346	195	57	production	production	NOUN
ftr-346	195	58	and	and	CCONJ
ftr-346	195	59	sales	sale	NOUN
ftr-346	195	60	activities	activity	NOUN
ftr-346	195	61	,	,	PUNCT
ftr-346	195	62	but	but	CCONJ
ftr-346	195	63	they	they	PRON
ftr-346	195	64	may	may	AUX
ftr-346	195	65	use	use	VERB
ftr-346	195	66	different	different	ADJ
ftr-346	195	67	methods	method	NOUN
ftr-346	195	68	for	for	ADP
ftr-346	195	69	determining	determine	VERB
ftr-346	195	70	the	the	DET
ftr-346	195	71	amount	amount	NOUN
ftr-346	195	72	of	of	ADP
ftr-346	195	73	income	income	NOUN
ftr-346	195	74	that	that	PRON
ftr-346	195	75	is	be	AUX
ftr-346	195	76	attributable	attributable	ADJ
ftr-346	195	77	to	to	ADP
ftr-346	195	78	the	the	DET
ftr-346	195	79	production	production	NOUN
ftr-346	195	80	and	and	CCONJ
ftr-346	195	81	sales	sale	NOUN
ftr-346	195	82	activities	activity	NOUN
ftr-346	195	83	.	.	PUNCT
ftr-346	196	1	although	although	SCONJ
ftr-346	196	2	technically	technically	ADV
ftr-346	196	3	not	not	PART
ftr-346	196	4	source	source	NOUN
ftr-346	196	5	rules	rule	NOUN
ftr-346	196	6	,	,	PUNCT
ftr-346	196	7	u.s	u.s	PROPN
ftr-346	196	8	.	.	PROPN
ftr-346	196	9	statutory	statutory	ADJ
ftr-346	196	10	and	and	CCONJ
ftr-346	196	11	regulatory	regulatory	ADJ
ftr-346	196	12	provisions	provision	NOUN
ftr-346	196	13	prevent	prevent	VERB
ftr-346	196	14	the	the	DET
ftr-346	196	15	exercise	exercise	NOUN
ftr-346	196	16	of	of	ADP
ftr-346	196	17	source	source	NOUN
ftr-346	196	18	taxation	taxation	NOUN
ftr-346	196	19	over	over	ADP
ftr-346	196	20	inventory	inventory	NOUN
ftr-346	196	21	income	income	NOUN
ftr-346	196	22	unless	unless	SCONJ
ftr-346	196	23	the	the	DET
ftr-346	196	24	nonresident	nonresident	NOUN
ftr-346	196	25	is	be	AUX
ftr-346	196	26	conducting	conduct	VERB
ftr-346	196	27	a	a	DET
ftr-346	196	28	trade	trade	NOUN
ftr-346	196	29	or	or	CCONJ
ftr-346	196	30	business	business	NOUN
ftr-346	196	31	in	in	ADP
ftr-346	196	32	the	the	DET
ftr-346	196	33	united	united	PROPN
ftr-346	196	34	states.36	states.36	PROPN
ftr-346	196	35	similarly	similarly	ADV
ftr-346	196	36	,	,	PUNCT
ftr-346	196	37	treaties	treaty	NOUN
ftr-346	196	38	condition	condition	VERB
ftr-346	196	39	the	the	DET
ftr-346	196	40	exercise	exercise	NOUN
ftr-346	196	41	of	of	ADP
ftr-346	196	42	source	source	NOUN
ftr-346	196	43	taxation	taxation	NOUN
ftr-346	196	44	over	over	ADP
ftr-346	196	45	inventory	inventory	NOUN
ftr-346	196	46	income	income	NOUN
ftr-346	196	47	and	and	CCONJ
ftr-346	196	48	other	other	ADJ
ftr-346	196	49	forms	form	NOUN
ftr-346	196	50	of	of	ADP
ftr-346	196	51	business	business	NOUN
ftr-346	196	52	profits	profit	NOUN
ftr-346	196	53	on	on	ADP
ftr-346	196	54	the	the	DET
ftr-346	196	55	existence	existence	NOUN
ftr-346	196	56	of	of	ADP
ftr-346	196	57	a	a	DET
ftr-346	196	58	permanent	permanent	ADJ
ftr-346	196	59	establishment	establishment	NOUN
ftr-346	196	60	in	in	ADP
ftr-346	196	61	the	the	DET
ftr-346	196	62	source	source	NOUN
ftr-346	196	63	country	country	NOUN
ftr-346	196	64	by	by	ADP
ftr-346	196	65	the	the	DET
ftr-346	196	66	nonresident,3	nonresident,3	NOUN
ftr-346	196	67	7	7	NUM
ftr-346	196	68	which	which	PRON
ftr-346	196	69	is	be	AUX
ftr-346	196	70	generally	generally	ADV
ftr-346	196	71	a	a	DET
ftr-346	196	72	fixed	fix	VERB
ftr-346	196	73	place	place	NOUN
ftr-346	196	74	of	of	ADP
ftr-346	196	75	business	business	NOUN
ftr-346	196	76	through	through	ADP
ftr-346	196	77	which	which	PRON
ftr-346	196	78	the	the	DET
ftr-346	196	79	business	business	NOUN
ftr-346	196	80	is	be	AUX
ftr-346	196	81	conducted	conduct	VERB
ftr-346	196	82	.	.	PUNCT
ftr-346	197	1	the	the	DET
ftr-346	197	2	united	united	PROPN
ftr-346	197	3	states	states	PROPN
ftr-346	197	4	generally	generally	ADV
ftr-346	197	5	sources	source	NOUN
ftr-346	197	6	gain	gain	VERB
ftr-346	197	7	on	on	ADP
ftr-346	197	8	the	the	DET
ftr-346	197	9	sale	sale	NOUN
ftr-346	197	10	of	of	ADP
ftr-346	197	11	other	other	ADJ
ftr-346	197	12	types	type	NOUN
ftr-346	197	13	of	of	ADP
ftr-346	197	14	property	property	NOUN
ftr-346	197	15	based	base	VERB
ftr-346	197	16	on	on	ADP
ftr-346	197	17	the	the	DET
ftr-346	197	18	residence	residence	NOUN
ftr-346	197	19	of	of	ADP
ftr-346	197	20	the	the	DET
ftr-346	197	21	seller	seller	NOUN
ftr-346	197	22	.	.	PUNCT
ftr-346	198	1	under	under	ADP
ftr-346	198	2	this	this	DET
ftr-346	198	3	rule	rule	NOUN
ftr-346	198	4	,	,	PUNCT
ftr-346	198	5	gain	gain	NOUN
ftr-346	198	6	from	from	ADP
ftr-346	198	7	the	the	DET
ftr-346	198	8	sale	sale	NOUN
ftr-346	198	9	of	of	ADP
ftr-346	198	10	a	a	DET
ftr-346	198	11	financial	financial	ADJ
ftr-346	198	12	asset	asset	NOUN
ftr-346	198	13	,	,	PUNCT
ftr-346	198	14	such	such	ADJ
ftr-346	198	15	as	as	ADP
ftr-346	198	16	corporate	corporate	ADJ
ftr-346	198	17	stock	stock	NOUN
ftr-346	198	18	,	,	PUNCT
ftr-346	198	19	by	by	ADP
ftr-346	198	20	a	a	DET
ftr-346	198	21	foreign	foreign	ADJ
ftr-346	198	22	person	person	NOUN
ftr-346	198	23	would	would	AUX
ftr-346	198	24	generally	generally	ADV
ftr-346	198	25	be	be	AUX
ftr-346	198	26	foreign	foreign	ADJ
ftr-346	198	27	source.40	source.40	NOUN
ftr-346	198	28	most	most	ADJ
ftr-346	198	29	other	other	ADJ
ftr-346	198	30	countries	country	NOUN
ftr-346	198	31	also	also	ADV
ftr-346	198	32	generally	generally	ADV
ftr-346	198	33	source	source	VERB
ftr-346	198	34	investment	investment	NOUN
ftr-346	198	35	gains	gain	NOUN
ftr-346	198	36	based	base	VERB
ftr-346	198	37	on	on	ADP
ftr-346	198	38	the	the	DET
ftr-346	198	39	residence	residence	NOUN
ftr-346	198	40	of	of	ADP
ftr-346	198	41	the	the	DET
ftr-346	198	42	seller.4	seller.4	NOUN
ftr-346	198	43	1	1	NUM
ftr-346	198	44	however	however	ADV
ftr-346	198	45	,	,	PUNCT
ftr-346	198	46	several	several	ADJ
ftr-346	198	47	countries	country	NOUN
ftr-346	198	48	,	,	PUNCT
ftr-346	198	49	contrary	contrary	ADV
ftr-346	198	50	to	to	ADP
ftr-346	198	51	the	the	DET
ftr-346	198	52	u.s	u.s	PROPN
ftr-346	198	53	.	.	PROPN
ftr-346	198	54	rule	rule	NOUN
ftr-346	198	55	,	,	PUNCT
ftr-346	198	56	do	do	AUX
ftr-346	198	57	impose	impose	VERB
ftr-346	198	58	a	a	DET
ftr-346	198	59	source	source	NOUN
ftr-346	198	60	tax	tax	NOUN
ftr-346	198	61	on	on	ADP
ftr-346	198	62	gains	gain	NOUN
ftr-346	198	63	realized	realize	VERB
ftr-346	198	64	by	by	ADP
ftr-346	198	65	a	a	DET
ftr-346	198	66	nonresident	nonresident	NOUN
ftr-346	198	67	on	on	ADP
ftr-346	198	68	the	the	DET
ftr-346	198	69	sale	sale	NOUN
ftr-346	198	70	of	of	ADP
ftr-346	198	71	stock	stock	NOUN
ftr-346	198	72	in	in	ADP
ftr-346	198	73	a	a	DET
ftr-346	198	74	resident	resident	NOUN
ftr-346	198	75	corporation.4	corporation.4	NOUN
ftr-346	198	76	2	2	NUM
ftr-346	198	77	under	under	ADP
ftr-346	198	78	the	the	DET
ftr-346	198	79	34	34	NUM
ftr-346	198	80	.	.	PUNCT
ftr-346	199	1	see	see	VERB
ftr-346	199	2	reg	reg	NOUN
ftr-346	199	3	.	.	PUNCT
ftr-346	200	1	§	§	PROPN
ftr-346	200	2	1.863	1.863	NUM
ftr-346	200	3	-	-	SYM
ftr-346	200	4	3	3	NUM
ftr-346	200	5	.	.	NOUN
ftr-346	200	6	35	35	NUM
ftr-346	200	7	.	.	PUNCT
ftr-346	201	1	see	see	VERB
ftr-346	201	2	ali	ali	PROPN
ftr-346	201	3	project	project	PROPN
ftr-346	201	4	ii	ii	PROPN
ftr-346	201	5	,	,	PUNCT
ftr-346	201	6	supra	supra	PROPN
ftr-346	201	7	note	note	PROPN
ftr-346	201	8	21	21	NUM
ftr-346	201	9	,	,	PUNCT
ftr-346	201	10	at	at	ADP
ftr-346	201	11	8	8	NUM
ftr-346	201	12	.	.	PUNCT
ftr-346	202	1	in	in	ADP
ftr-346	202	2	addition	addition	NOUN
ftr-346	202	3	,	,	PUNCT
ftr-346	202	4	other	other	ADJ
ftr-346	202	5	countries	country	NOUN
ftr-346	202	6	would	would	AUX
ftr-346	202	7	probably	probably	ADV
ftr-346	202	8	focus	focus	VERB
ftr-346	202	9	on	on	ADP
ftr-346	202	10	the	the	DET
ftr-346	202	11	location	location	NOUN
ftr-346	202	12	of	of	ADP
ftr-346	202	13	the	the	DET
ftr-346	202	14	sales	sale	NOUN
ftr-346	202	15	activities	activity	NOUN
ftr-346	202	16	as	as	ADP
ftr-346	202	17	opposed	oppose	VERB
ftr-346	202	18	to	to	ADP
ftr-346	202	19	where	where	SCONJ
ftr-346	202	20	title	title	NOUN
ftr-346	202	21	passes	pass	VERB
ftr-346	202	22	in	in	ADP
ftr-346	202	23	sourcing	source	VERB
ftr-346	202	24	the	the	DET
ftr-346	202	25	sales	sale	NOUN
ftr-346	202	26	portion	portion	NOUN
ftr-346	202	27	of	of	ADP
ftr-346	202	28	such	such	ADJ
ftr-346	202	29	income	income	NOUN
ftr-346	202	30	.	.	PUNCT
ftr-346	203	1	36	36	NUM
ftr-346	203	2	.	.	PUNCT
ftr-346	203	3	see	see	VERB
ftr-346	203	4	i.r.c	i.r.c	NOUN
ftr-346	203	5	.	.	PUNCT
ftr-346	204	1	§	§	PROPN
ftr-346	204	2	§	§	PROPN
ftr-346	204	3	871(a	871(a	PROPN
ftr-346	204	4	)	)	PUNCT
ftr-346	204	5	,	,	PUNCT
ftr-346	204	6	(	(	PUNCT
ftr-346	204	7	b	b	X
ftr-346	204	8	)	)	PUNCT
ftr-346	204	9	,	,	PUNCT
ftr-346	204	10	881(a	881(a	PROPN
ftr-346	204	11	)	)	PUNCT
ftr-346	204	12	,	,	PUNCT
ftr-346	204	13	882(a	882(a	NOUN
ftr-346	204	14	)	)	PUNCT
ftr-346	204	15	,	,	PUNCT
ftr-346	204	16	864(b	864(b	PROPN
ftr-346	204	17	)	)	PUNCT
ftr-346	204	18	;	;	PUNCT
ftr-346	204	19	reg	reg	NOUN
ftr-346	204	20	.	.	PUNCT
ftr-346	205	1	§	§	PROPN
ftr-346	205	2	1.1441	1.1441	NUM
ftr-346	205	3	-	-	SYM
ftr-346	205	4	2(b	2(b	NUM
ftr-346	205	5	)	)	PUNCT
ftr-346	205	6	(	(	PUNCT
ftr-346	205	7	excluding	exclude	VERB
ftr-346	205	8	most	most	ADJ
ftr-346	205	9	gains	gain	NOUN
ftr-346	205	10	from	from	ADP
ftr-346	205	11	the	the	DET
ftr-346	205	12	definition	definition	NOUN
ftr-346	205	13	of	of	ADP
ftr-346	205	14	fdap	fdap	NOUN
ftr-346	205	15	income	income	NOUN
ftr-346	205	16	,	,	PUNCT
ftr-346	205	17	which	which	PRON
ftr-346	205	18	is	be	AUX
ftr-346	205	19	the	the	DET
ftr-346	205	20	base	base	NOUN
ftr-346	205	21	of	of	ADP
ftr-346	205	22	the	the	DET
ftr-346	205	23	u.s	u.s	PROPN
ftr-346	205	24	.	.	PROPN
ftr-346	205	25	gross	gross	ADJ
ftr-346	205	26	basis	basis	NOUN
ftr-346	205	27	source	source	NOUN
ftr-346	205	28	tax	tax	NOUN
ftr-346	205	29	regime	regime	NOUN
ftr-346	205	30	)	)	PUNCT
ftr-346	205	31	.	.	PUNCT
ftr-346	206	1	37	37	NUM
ftr-346	206	2	.	.	PUNCT
ftr-346	207	1	see	see	VERB
ftr-346	207	2	,	,	PUNCT
ftr-346	207	3	e.g.	e.g.	ADV
ftr-346	207	4	,	,	PUNCT
ftr-346	207	5	oecd	oecd	PROPN
ftr-346	207	6	model	model	NOUN
ftr-346	207	7	,	,	PUNCT
ftr-346	207	8	supra	supra	PROPN
ftr-346	207	9	note	note	PROPN
ftr-346	207	10	15	15	NUM
ftr-346	207	11	,	,	PUNCT
ftr-346	207	12	at	at	ADP
ftr-346	207	13	art	art	NOUN
ftr-346	207	14	.	.	PUNCT
ftr-346	208	1	7	7	X
ftr-346	208	2	.	.	X
ftr-346	208	3	38	38	NUM
ftr-346	208	4	.	.	PUNCT
ftr-346	208	5	see	see	VERB
ftr-346	208	6	,	,	PUNCT
ftr-346	208	7	e.g.	e.g.	ADV
ftr-346	208	8	,	,	PUNCT
ftr-346	208	9	oecd	oecd	PROPN
ftr-346	208	10	model	model	NOUN
ftr-346	208	11	,	,	PUNCT
ftr-346	208	12	supra	supra	PROPN
ftr-346	208	13	note	note	PROPN
ftr-346	208	14	15	15	NUM
ftr-346	208	15	,	,	PUNCT
ftr-346	208	16	at	at	ADP
ftr-346	208	17	art	art	NOUN
ftr-346	208	18	.	.	PUNCT
ftr-346	209	1	5	5	NUM
ftr-346	209	2	.	.	SYM
ftr-346	209	3	39	39	NUM
ftr-346	209	4	.	.	PUNCT
ftr-346	210	1	see	see	VERB
ftr-346	210	2	i.r.c	i.r.c	NOUN
ftr-346	210	3	.	.	PUNCT
ftr-346	211	1	§	§	PROPN
ftr-346	211	2	865(a	865(a	PROPN
ftr-346	211	3	)	)	PUNCT
ftr-346	211	4	.	.	PUNCT
ftr-346	212	1	40	40	NUM
ftr-346	212	2	.	.	PUNCT
ftr-346	213	1	see	see	VERB
ftr-346	213	2	i.r.c	i.r.c	NOUN
ftr-346	213	3	.	.	PUNCT
ftr-346	214	1	§	§	PROPN
ftr-346	214	2	§	§	PROPN
ftr-346	214	3	865(a	865(a	PROPN
ftr-346	214	4	)	)	PUNCT
ftr-346	214	5	,	,	PUNCT
ftr-346	214	6	865(g	865(g	ADJ
ftr-346	214	7	)	)	PUNCT
ftr-346	214	8	.	.	PUNCT
ftr-346	215	1	there	there	PRON
ftr-346	215	2	are	be	VERB
ftr-346	215	3	other	other	ADJ
ftr-346	215	4	limitations	limitation	NOUN
ftr-346	215	5	on	on	ADP
ftr-346	215	6	the	the	DET
ftr-346	215	7	source	source	NOUN
ftr-346	215	8	taxation	taxation	NOUN
ftr-346	215	9	of	of	ADP
ftr-346	215	10	gains	gain	NOUN
ftr-346	215	11	from	from	ADP
ftr-346	215	12	sales	sale	NOUN
ftr-346	215	13	of	of	ADP
ftr-346	215	14	stocks	stock	NOUN
ftr-346	215	15	or	or	CCONJ
ftr-346	215	16	securities	security	NOUN
ftr-346	215	17	.	.	PUNCT
ftr-346	216	1	under	under	ADP
ftr-346	216	2	u.s	u.s	PROPN
ftr-346	216	3	.	.	PROPN
ftr-346	216	4	law	law	NOUN
ftr-346	216	5	,	,	PUNCT
ftr-346	216	6	the	the	DET
ftr-346	216	7	trading	trading	NOUN
ftr-346	216	8	of	of	ADP
ftr-346	216	9	stocks	stock	NOUN
ftr-346	216	10	or	or	CCONJ
ftr-346	216	11	securities	security	NOUN
ftr-346	216	12	is	be	AUX
ftr-346	216	13	generally	generally	ADV
ftr-346	216	14	not	not	PART
ftr-346	216	15	considered	consider	VERB
ftr-346	216	16	to	to	PART
ftr-346	216	17	be	be	AUX
ftr-346	216	18	a	a	DET
ftr-346	216	19	u.s	u.s	PROPN
ftr-346	216	20	.	.	PROPN
ftr-346	216	21	trade	trade	NOUN
ftr-346	216	22	or	or	CCONJ
ftr-346	216	23	business	business	NOUN
ftr-346	216	24	for	for	ADP
ftr-346	216	25	purposes	purpose	NOUN
ftr-346	216	26	of	of	ADP
ftr-346	216	27	u.s	u.s	PROPN
ftr-346	216	28	.	.	PROPN
ftr-346	216	29	net	net	ADJ
ftr-346	216	30	basis	basis	NOUN
ftr-346	216	31	source	source	NOUN
ftr-346	216	32	taxation	taxation	NOUN
ftr-346	216	33	,	,	PUNCT
ftr-346	216	34	and	and	CCONJ
ftr-346	216	35	stock	stock	NOUN
ftr-346	216	36	or	or	CCONJ
ftr-346	216	37	security	security	NOUN
ftr-346	216	38	gains	gain	NOUN
ftr-346	216	39	are	be	AUX
ftr-346	216	40	generally	generally	ADV
ftr-346	216	41	not	not	PART
ftr-346	216	42	subject	subject	ADJ
ftr-346	216	43	to	to	ADP
ftr-346	216	44	u.s	u.s	PROPN
ftr-346	216	45	.	.	PROPN
ftr-346	216	46	gross	gross	ADJ
ftr-346	216	47	basis	basis	NOUN
ftr-346	216	48	source	source	NOUN
ftr-346	216	49	taxation	taxation	NOUN
ftr-346	216	50	.	.	PUNCT
ftr-346	217	1	see	see	VERB
ftr-346	217	2	i.r.c	i.r.c	NOUN
ftr-346	217	3	.	.	PUNCT
ftr-346	218	1	§	§	PROPN
ftr-346	218	2	§	§	PROPN
ftr-346	218	3	864(b)(2	864(b)(2	PROPN
ftr-346	218	4	)	)	PUNCT
ftr-346	218	5	,	,	PUNCT
ftr-346	218	6	871(a	871(a	PROPN
ftr-346	218	7	)	)	PUNCT
ftr-346	218	8	,	,	PUNCT
ftr-346	218	9	(	(	PUNCT
ftr-346	218	10	b	b	X
ftr-346	218	11	)	)	PUNCT
ftr-346	218	12	,	,	PUNCT
ftr-346	218	13	881(a	881(a	PROPN
ftr-346	218	14	)	)	PUNCT
ftr-346	218	15	,	,	PUNCT
ftr-346	218	16	882(a	882(a	NOUN
ftr-346	218	17	)	)	PUNCT
ftr-346	218	18	;	;	PUNCT
ftr-346	219	1	reg	reg	NOUN
ftr-346	219	2	.	.	PUNCT
ftr-346	220	1	§	§	PROPN
ftr-346	220	2	1.1441	1.1441	NUM
ftr-346	220	3	-	-	SYM
ftr-346	220	4	2(b	2(b	NUM
ftr-346	220	5	)	)	PUNCT
ftr-346	220	6	.	.	PUNCT
ftr-346	221	1	in	in	ADP
ftr-346	221	2	addition	addition	NOUN
ftr-346	221	3	,	,	PUNCT
ftr-346	221	4	treaties	treaty	NOUN
ftr-346	221	5	generally	generally	ADV
ftr-346	221	6	prevent	prevent	VERB
ftr-346	221	7	the	the	DET
ftr-346	221	8	source	source	NOUN
ftr-346	221	9	taxation	taxation	NOUN
ftr-346	221	10	of	of	ADP
ftr-346	221	11	stock	stock	NOUN
ftr-346	221	12	or	or	CCONJ
ftr-346	221	13	security	security	NOUN
ftr-346	221	14	gains	gain	NOUN
ftr-346	221	15	.	.	PUNCT
ftr-346	222	1	see	see	VERB
ftr-346	222	2	,	,	PUNCT
ftr-346	222	3	e.g.	e.g.	ADV
ftr-346	222	4	,	,	PUNCT
ftr-346	222	5	u.s	u.s	PROPN
ftr-346	222	6	.	.	PROPN
ftr-346	222	7	model	model	PROPN
ftr-346	222	8	,	,	PUNCT
ftr-346	222	9	supra	supra	PROPN
ftr-346	222	10	note	note	PROPN
ftr-346	222	11	22	22	NUM
ftr-346	222	12	,	,	PUNCT
ftr-346	222	13	at	at	ADP
ftr-346	222	14	art	art	NOUN
ftr-346	222	15	.	.	PUNCT
ftr-346	223	1	13	13	NUM
ftr-346	223	2	,	,	PUNCT
ftr-346	223	3	para	para	NOUN
ftr-346	223	4	.	.	PUNCT
ftr-346	224	1	6	6	NUM
ftr-346	224	2	.	.	NOUN
ftr-346	224	3	41	41	NUM
ftr-346	224	4	.	.	PUNCT
ftr-346	225	1	see	see	VERB
ftr-346	225	2	ali	ali	PROPN
ftr-346	225	3	project	project	PROPN
ftr-346	225	4	ii	ii	PROPN
ftr-346	225	5	,	,	PUNCT
ftr-346	225	6	supra	supra	PROPN
ftr-346	225	7	note	note	PROPN
ftr-346	225	8	21	21	NUM
ftr-346	225	9	,	,	PUNCT
ftr-346	225	10	at	at	ADP
ftr-346	225	11	202	202	NUM
ftr-346	225	12	.	.	PUNCT
ftr-346	226	1	42	42	NUM
ftr-346	226	2	.	.	PUNCT
ftr-346	227	1	see	see	VERB
ftr-346	227	2	i	i	PRON
ftr-346	227	3	d.	d.	PROPN
ftr-346	227	4	;	;	PUNCT
ftr-346	227	5	joseph	joseph	PROPN
ftr-346	227	6	l.	l.	PROPN
ftr-346	227	7	andrus	andrus	PROPN
ftr-346	227	8	,	,	PUNCT
ftr-346	227	9	determining	determine	VERB
ftr-346	227	10	the	the	DET
ftr-346	227	11	source	source	NOUN
ftr-346	227	12	of	of	ADP
ftr-346	227	13	income	income	NOUN
ftr-346	227	14	in	in	ADP
ftr-346	227	15	a	a	DET
ftr-346	227	16	changing	change	VERB
ftr-346	227	17	world	world	NOUN
ftr-346	227	18	,	,	PUNCT
ftr-346	227	19	75	75	NUM
ftr-346	227	20	taxes	taxis	NOUN
ftr-346	227	21	839	839	NUM
ftr-346	227	22	,	,	PUNCT
ftr-346	227	23	844	844	NUM
ftr-346	227	24	(	(	PUNCT
ftr-346	227	25	1997	1997	NUM
ftr-346	227	26	)	)	PUNCT
ftr-346	227	27	;	;	PUNCT
ftr-346	227	28	ault	ault	PROPN
ftr-346	227	29	&	&	CCONJ
ftr-346	227	30	arnold	arnold	PROPN
ftr-346	227	31	,	,	PUNCT
ftr-346	227	32	supra	supra	PROPN
ftr-346	227	33	note	note	NOUN
ftr-346	227	34	5	5	NUM
ftr-346	227	35	,	,	PUNCT
ftr-346	227	36	at	at	ADP
ftr-346	227	37	49798	49798	NUM
ftr-346	227	38	,	,	PUNCT
ftr-346	227	39	509	509	NUM
ftr-346	227	40	;	;	PUNCT
ftr-346	227	41	kimberly	kimberly	PROPN
ftr-346	227	42	s.	s.	PROPN
ftr-346	227	43	blanchard	blanchard	PROPN
ftr-346	227	44	,	,	PUNCT
ftr-346	227	45	cross	cross	ADJ
ftr-346	227	46	-	-	ADJ
ftr-346	227	47	border	border	ADJ
ftr-346	227	48	tax	tax	NOUN
ftr-346	227	49	problems	problem	NOUN
ftr-346	227	50	of	of	ADP
ftr-346	227	51	investment	investment	NOUN
ftr-346	227	52	funds	fund	NOUN
ftr-346	227	53	,	,	PUNCT
ftr-346	227	54	60	60	NUM
ftr-346	227	55	tax	tax	NOUN
ftr-346	227	56	law	law	NOUN
ftr-346	227	57	.	.	PUNCT
ftr-346	228	1	583	583	NUM
ftr-346	228	2	,	,	PUNCT
ftr-346	228	3	585	585	NUM
ftr-346	228	4	(	(	PUNCT
ftr-346	228	5	2007	2007	NUM
ftr-346	228	6	)	)	PUNCT
ftr-346	228	7	(	(	PUNCT
ftr-346	228	8	stating	state	VERB
ftr-346	228	9	that	that	SCONJ
ftr-346	228	10	many	many	ADJ
ftr-346	228	11	countries	country	NOUN
ftr-346	228	12	tax	tax	NOUN
ftr-346	228	13	nonresidents	nonresident	NOUN
ftr-346	228	14	on	on	ADP
ftr-346	228	15	stock	stock	NOUN
ftr-346	228	16	2011	2011	NUM
ftr-346	228	17	]	]	PUNCT
ftr-346	228	18	573	573	NUM
ftr-346	228	19	florida	florida	PROPN
ftr-346	228	20	tax	tax	PROPN
ftr-346	228	21	review	review	PROPN
ftr-346	228	22	u.s	u.s	PROPN
ftr-346	228	23	.	.	PROPN
ftr-346	228	24	rule	rule	NOUN
ftr-346	228	25	,	,	PUNCT
ftr-346	228	26	gain	gain	VERB
ftr-346	228	27	on	on	ADP
ftr-346	228	28	the	the	DET
ftr-346	228	29	sale	sale	NOUN
ftr-346	228	30	of	of	ADP
ftr-346	228	31	an	an	DET
ftr-346	228	32	intangible	intangible	NOUN
ftr-346	228	33	would	would	AUX
ftr-346	228	34	generally	generally	ADV
ftr-346	228	35	be	be	AUX
ftr-346	228	36	sourced	source	VERB
ftr-346	228	37	according	accord	VERB
ftr-346	228	38	to	to	ADP
ftr-346	228	39	the	the	DET
ftr-346	228	40	residence	residence	NOUN
ftr-346	228	41	of	of	ADP
ftr-346	228	42	seller.4	seller.4	PROPN
ftr-346	228	43	3	3	NUM
ftr-346	228	44	an	an	DET
ftr-346	228	45	exception	exception	NOUN
ftr-346	228	46	exists	exist	VERB
ftr-346	228	47	for	for	ADP
ftr-346	228	48	contingent	contingent	ADJ
ftr-346	228	49	payment	payment	NOUN
ftr-346	228	50	sales	sale	NOUN
ftr-346	228	51	,	,	PUNCT
ftr-346	228	52	in	in	ADP
ftr-346	228	53	which	which	DET
ftr-346	228	54	case	case	NOUN
ftr-346	228	55	the	the	DET
ftr-346	228	56	gain	gain	NOUN
ftr-346	228	57	is	be	AUX
ftr-346	228	58	sourced	source	VERB
ftr-346	228	59	under	under	ADP
ftr-346	228	60	the	the	DET
ftr-346	228	61	royalty	royalty	NOUN
ftr-346	228	62	rule	rule	NOUN
ftr-346	228	63	discussed	discuss	VERB
ftr-346	228	64	above	above	ADV
ftr-346	228	65	.	.	PUNCT
ftr-346	228	66	"	"	PUNCT
ftr-346	229	1	gains	gain	NOUN
ftr-346	229	2	from	from	ADP
ftr-346	229	3	sales	sale	NOUN
ftr-346	229	4	of	of	ADP
ftr-346	229	5	real	real	ADJ
ftr-346	229	6	property	property	NOUN
ftr-346	229	7	are	be	AUX
ftr-346	229	8	sourced	source	VERB
ftr-346	229	9	in	in	ADP
ftr-346	229	10	the	the	DET
ftr-346	229	11	country	country	NOUN
ftr-346	229	12	in	in	ADP
ftr-346	229	13	which	which	PRON
ftr-346	229	14	the	the	DET
ftr-346	229	15	real	real	ADJ
ftr-346	229	16	property	property	NOUN
ftr-346	229	17	is	be	AUX
ftr-346	229	18	located.45	located.45	ADJ
ftr-346	229	19	in	in	ADP
ftr-346	229	20	the	the	DET
ftr-346	229	21	united	united	PROPN
ftr-346	229	22	states	states	PROPN
ftr-346	229	23	,	,	PUNCT
ftr-346	229	24	u.s	u.s	PROPN
ftr-346	229	25	.	.	PROPN
ftr-346	229	26	source	source	NOUN
ftr-346	229	27	treatment	treatment	NOUN
ftr-346	229	28	also	also	ADV
ftr-346	229	29	applies	apply	VERB
ftr-346	229	30	to	to	ADP
ftr-346	229	31	gains	gain	NOUN
ftr-346	229	32	from	from	ADP
ftr-346	229	33	indirect	indirect	ADJ
ftr-346	229	34	holdings	holding	NOUN
ftr-346	229	35	of	of	ADP
ftr-346	229	36	u.s	u.s	PROPN
ftr-346	229	37	.	.	PROPN
ftr-346	229	38	realty	realty	PROPN
ftr-346	229	39	through	through	ADP
ftr-346	229	40	u.s	u.s	PROPN
ftr-346	229	41	.	.	PROPN
ftr-346	229	42	corporations	corporation	NOUN
ftr-346	229	43	whose	whose	DET
ftr-346	229	44	principal	principal	ADJ
ftr-346	229	45	assets	asset	NOUN
ftr-346	229	46	are	be	AUX
ftr-346	229	47	u.s	u.s	PROPN
ftr-346	229	48	.	.	PROPN
ftr-346	229	49	real	real	PROPN
ftr-346	229	50	estate.46	estate.46	PROPN
ftr-346	229	51	b.	b.	PROPN
ftr-346	229	52	principles	principle	NOUN
ftr-346	229	53	underlying	underlie	VERB
ftr-346	229	54	the	the	DET
ftr-346	229	55	current	current	ADJ
ftr-346	229	56	source	source	NOUN
ftr-346	229	57	rules	rule	VERB
ftr-346	229	58	a	a	DET
ftr-346	229	59	comprehensive	comprehensive	ADJ
ftr-346	229	60	rationale	rationale	NOUN
ftr-346	229	61	has	have	AUX
ftr-346	229	62	never	never	ADV
ftr-346	229	63	been	be	AUX
ftr-346	229	64	offered	offer	VERB
ftr-346	229	65	for	for	ADP
ftr-346	229	66	the	the	DET
ftr-346	229	67	source	source	NOUN
ftr-346	229	68	rules	rule	NOUN
ftr-346	229	69	that	that	PRON
ftr-346	229	70	exist	exist	VERB
ftr-346	229	71	in	in	ADP
ftr-346	229	72	the	the	DET
ftr-346	229	73	united	united	PROPN
ftr-346	229	74	states	states	PROPN
ftr-346	229	75	and	and	CCONJ
ftr-346	229	76	other	other	ADJ
ftr-346	229	77	countries.4	countries.4	PROPN
ftr-346	229	78	7	7	NUM
ftr-346	229	79	instead	instead	ADV
ftr-346	229	80	,	,	PUNCT
ftr-346	229	81	the	the	DET
ftr-346	229	82	current	current	ADJ
ftr-346	229	83	rules	rule	NOUN
ftr-346	229	84	are	be	AUX
ftr-346	229	85	a	a	DET
ftr-346	229	86	product	product	NOUN
ftr-346	229	87	of	of	ADP
ftr-346	229	88	balancing	balance	VERB
ftr-346	229	89	a	a	DET
ftr-346	229	90	complex	complex	ADJ
ftr-346	229	91	set	set	NOUN
ftr-346	229	92	of	of	ADP
ftr-346	229	93	conflicting	conflicting	ADJ
ftr-346	229	94	principles	principle	NOUN
ftr-346	229	95	,	,	PUNCT
ftr-346	229	96	considerations	consideration	NOUN
ftr-346	229	97	,	,	PUNCT
ftr-346	229	98	and	and	CCONJ
ftr-346	229	99	claims	claim	VERB
ftr-346	229	100	as	as	SCONJ
ftr-346	229	101	they	they	PRON
ftr-346	229	102	apply	apply	VERB
ftr-346	229	103	to	to	ADP
ftr-346	229	104	particular	particular	ADJ
ftr-346	229	105	income	income	NOUN
ftr-346	229	106	types.48	types.48	NOUN
ftr-346	229	107	1	1	NUM
ftr-346	229	108	.	.	X
ftr-346	229	109	connection	connection	NOUN
ftr-346	229	110	to	to	ADP
ftr-346	229	111	governmental	governmental	ADJ
ftr-346	229	112	benefits	benefit	NOUN
ftr-346	229	113	/	/	SYM
ftr-346	229	114	economic	economic	ADJ
ftr-346	229	115	nexus	nexus	NOUN
ftr-346	229	116	an	an	DET
ftr-346	229	117	important	important	ADJ
ftr-346	229	118	principle	principle	NOUN
ftr-346	229	119	used	use	VERB
ftr-346	229	120	in	in	ADP
ftr-346	229	121	formulating	formulate	VERB
ftr-346	229	122	source	source	NOUN
ftr-346	229	123	rules	rule	NOUN
ftr-346	229	124	is	be	AUX
ftr-346	229	125	the	the	DET
ftr-346	229	126	view	view	NOUN
ftr-346	229	127	that	that	SCONJ
ftr-346	229	128	income	income	NOUN
ftr-346	229	129	should	should	AUX
ftr-346	229	130	be	be	AUX
ftr-346	229	131	sourced	source	VERB
ftr-346	229	132	to	to	ADP
ftr-346	229	133	the	the	DET
ftr-346	229	134	country	country	NOUN
ftr-346	229	135	that	that	PRON
ftr-346	229	136	provides	provide	VERB
ftr-346	229	137	governmental	governmental	ADJ
ftr-346	229	138	services	service	NOUN
ftr-346	229	139	and	and	CCONJ
ftr-346	229	140	protections	protection	NOUN
ftr-346	229	141	that	that	PRON
ftr-346	229	142	are	be	AUX
ftr-346	229	143	used	use	VERB
ftr-346	229	144	in	in	ADP
ftr-346	229	145	deriving	derive	VERB
ftr-346	229	146	the	the	DET
ftr-346	229	147	income.49	income.49	NOUN
ftr-346	229	148	in	in	ADP
ftr-346	229	149	practice	practice	NOUN
ftr-346	229	150	,	,	PUNCT
ftr-346	229	151	this	this	DET
ftr-346	229	152	policy	policy	NOUN
ftr-346	229	153	is	be	AUX
ftr-346	229	154	usually	usually	ADV
ftr-346	229	155	carried	carry	VERB
ftr-346	229	156	out	out	ADP
ftr-346	229	157	by	by	ADP
ftr-346	229	158	associating	associate	VERB
ftr-346	229	159	income	income	NOUN
ftr-346	229	160	with	with	ADP
ftr-346	229	161	a	a	DET
ftr-346	229	162	geographic	geographic	ADJ
ftr-346	229	163	source	source	NOUN
ftr-346	229	164	based	base	VERB
ftr-346	229	165	on	on	ADP
ftr-346	229	166	an	an	DET
ftr-346	229	167	economic	economic	ADJ
ftr-346	229	168	nexus	nexus	NOUN
ftr-346	229	169	between	between	ADP
ftr-346	229	170	the	the	DET
ftr-346	229	171	income	income	NOUN
ftr-346	229	172	and	and	CCONJ
ftr-346	229	173	a	a	DET
ftr-346	229	174	particular	particular	ADJ
ftr-346	229	175	gains	gain	NOUN
ftr-346	229	176	with	with	ADP
ftr-346	229	177	respect	respect	NOUN
ftr-346	229	178	to	to	ADP
ftr-346	229	179	"	"	PUNCT
ftr-346	229	180	local	local	ADJ
ftr-346	229	181	corporations	corporation	NOUN
ftr-346	229	182	,	,	PUNCT
ftr-346	229	183	at	at	ADP
ftr-346	229	184	least	least	ADJ
ftr-346	229	185	where	where	SCONJ
ftr-346	229	186	such	such	ADJ
ftr-346	229	187	corporations	corporation	NOUN
ftr-346	229	188	are	be	AUX
ftr-346	229	189	not	not	PART
ftr-346	229	190	publicly	publicly	ADV
ftr-346	229	191	traded	trade	VERB
ftr-346	229	192	and	and	CCONJ
ftr-346	229	193	locally	locally	ADV
ftr-346	229	194	listed	list	VERB
ftr-346	229	195	"	"	PUNCT
ftr-346	229	196	)	)	PUNCT
ftr-346	229	197	.	.	PUNCT
ftr-346	230	1	43	43	NUM
ftr-346	230	2	.	.	PUNCT
ftr-346	230	3	see	see	VERB
ftr-346	230	4	i.r.c	i.r.c	NOUN
ftr-346	230	5	.	.	PUNCT
ftr-346	231	1	§	§	PROPN
ftr-346	231	2	865(a	865(a	PROPN
ftr-346	231	3	)	)	PUNCT
ftr-346	231	4	.	.	PUNCT
ftr-346	232	1	44	44	NUM
ftr-346	232	2	.	.	PUNCT
ftr-346	232	3	see	see	VERB
ftr-346	232	4	i.r.c	i.r.c	NOUN
ftr-346	232	5	.	.	PUNCT
ftr-346	233	1	§	§	PROPN
ftr-346	233	2	865(d)(1	865(d)(1	NUM
ftr-346	233	3	)	)	PUNCT
ftr-346	234	1	;	;	PUNCT
ftr-346	234	2	supra	supra	PROPN
ftr-346	234	3	notes	note	VERB
ftr-346	234	4	25	25	NUM
ftr-346	234	5	-	-	SYM
ftr-346	234	6	26	26	NUM
ftr-346	234	7	and	and	CCONJ
ftr-346	234	8	accompanying	accompany	VERB
ftr-346	234	9	text	text	NOUN
ftr-346	234	10	.	.	PUNCT
ftr-346	235	1	45	45	NUM
ftr-346	235	2	.	.	PUNCT
ftr-346	235	3	ali	ali	PROPN
ftr-346	235	4	project	project	PROPN
ftr-346	236	1	i	i	PROPN
ftr-346	236	2	,	,	PUNCT
ftr-346	236	3	supra	supra	PROPN
ftr-346	236	4	note	note	PROPN
ftr-346	236	5	14	14	NUM
ftr-346	236	6	,	,	PUNCT
ftr-346	236	7	at	at	ADP
ftr-346	236	8	37	37	NUM
ftr-346	236	9	;	;	PUNCT
ftr-346	236	10	see	see	VERB
ftr-346	236	11	,	,	PUNCT
ftr-346	236	12	e.g.	e.g.	ADV
ftr-346	236	13	,	,	PUNCT
ftr-346	236	14	i.r.c	i.r.c	NOUN
ftr-346	236	15	.	.	PUNCT
ftr-346	237	1	§	§	PROPN
ftr-346	237	2	§	§	PROPN
ftr-346	237	3	861(a)(5	861(a)(5	PROPN
ftr-346	237	4	)	)	PUNCT
ftr-346	237	5	,	,	PUNCT
ftr-346	237	6	897(c	897(c	PROPN
ftr-346	237	7	)	)	PUNCT
ftr-346	237	8	.	.	PUNCT
ftr-346	238	1	46	46	NUM
ftr-346	238	2	.	.	PUNCT
ftr-346	238	3	see	see	VERB
ftr-346	238	4	i.r.c	i.r.c	NOUN
ftr-346	238	5	.	.	PUNCT
ftr-346	239	1	§	§	PROPN
ftr-346	239	2	§	§	PROPN
ftr-346	239	3	861(a)(5	861(a)(5	PROPN
ftr-346	239	4	)	)	PUNCT
ftr-346	239	5	,	,	PUNCT
ftr-346	239	6	897(c	897(c	PROPN
ftr-346	239	7	)	)	PUNCT
ftr-346	239	8	.	.	PUNCT
ftr-346	240	1	47	47	NUM
ftr-346	240	2	.	.	PUNCT
ftr-346	241	1	see	see	VERB
ftr-346	241	2	ali	ali	PROPN
ftr-346	241	3	project	project	PROPN
ftr-346	241	4	i	i	PROPN
ftr-346	241	5	,	,	PUNCT
ftr-346	241	6	supra	supra	PROPN
ftr-346	241	7	note	note	PROPN
ftr-346	241	8	14	14	NUM
ftr-346	241	9	,	,	PUNCT
ftr-346	241	10	at	at	ADP
ftr-346	241	11	18	18	NUM
ftr-346	241	12	;	;	PUNCT
ftr-346	241	13	andrew	andrew	PROPN
ftr-346	241	14	walker	walker	PROPN
ftr-346	241	15	,	,	PUNCT
ftr-346	241	16	exceptions	exception	NOUN
ftr-346	241	17	in	in	ADP
ftr-346	241	18	search	search	NOUN
ftr-346	241	19	of	of	ADP
ftr-346	241	20	a	a	DET
ftr-346	241	21	rule	rule	NOUN
ftr-346	241	22	:	:	PUNCT
ftr-346	241	23	the	the	DET
ftr-346	241	24	source	source	NOUN
ftr-346	241	25	and	and	CCONJ
ftr-346	241	26	taxability	taxability	NOUN
ftr-346	241	27	of	of	ADP
ftr-346	241	28	"	"	PUNCT
ftr-346	241	29	none	none	NOUN
ftr-346	241	30	of	of	ADP
ftr-346	241	31	the	the	DET
ftr-346	241	32	above	above	ADJ
ftr-346	241	33	"	"	PUNCT
ftr-346	241	34	income	income	NOUN
ftr-346	241	35	4	4	NUM
ftr-346	241	36	(	(	PUNCT
ftr-346	241	37	columbia	columbia	NOUN
ftr-346	241	38	law	law	PROPN
ftr-346	241	39	school	school	NOUN
ftr-346	241	40	tax	tax	NOUN
ftr-346	241	41	policy	policy	NOUN
ftr-346	241	42	colloquium	colloquium	NOUN
ftr-346	241	43	,	,	PUNCT
ftr-346	241	44	2009	2009	NUM
ftr-346	241	45	)	)	PUNCT
ftr-346	241	46	,	,	PUNCT
ftr-346	241	47	http://www.law.columbia	http://www.law.columbia	PROPN
ftr-346	241	48	.	.	PUNCT
ftr-346	242	1	edu	edu	PROPN
ftr-346	242	2	/	/	SYM
ftr-346	242	3	null	null	PROPN
ftr-346	242	4	/	/	SYM
ftr-346	242	5	download?&exclusive	download?&exclusive	ADJ
ftr-346	242	6	=	=	NOUN
ftr-346	242	7	filemgr.download&file	filemgr.download&file	NOUN
ftr-346	242	8	id=153762	id=153762	PROPN
ftr-346	242	9	(	(	PUNCT
ftr-346	242	10	stating	state	VERB
ftr-346	242	11	that	that	SCONJ
ftr-346	242	12	there	there	PRON
ftr-346	242	13	is	be	VERB
ftr-346	242	14	no	no	DET
ftr-346	242	15	obvious	obvious	ADJ
ftr-346	242	16	unifying	unifying	ADJ
ftr-346	242	17	principle	principle	NOUN
ftr-346	242	18	that	that	PRON
ftr-346	242	19	explains	explain	VERB
ftr-346	242	20	the	the	DET
ftr-346	242	21	existing	exist	VERB
ftr-346	242	22	u.s	u.s	PROPN
ftr-346	242	23	.	.	PROPN
ftr-346	242	24	source	source	NOUN
ftr-346	242	25	rules	rule	NOUN
ftr-346	242	26	)	)	PUNCT
ftr-346	242	27	.	.	PUNCT
ftr-346	243	1	48	48	NUM
ftr-346	243	2	.	.	PUNCT
ftr-346	244	1	see	see	VERB
ftr-346	244	2	ali	ali	PROPN
ftr-346	244	3	project	project	PROPN
ftr-346	244	4	i	i	PROPN
ftr-346	244	5	,	,	PUNCT
ftr-346	244	6	supra	supra	PROPN
ftr-346	244	7	note	note	PROPN
ftr-346	244	8	14	14	NUM
ftr-346	244	9	,	,	PUNCT
ftr-346	244	10	at	at	ADP
ftr-346	244	11	18	18	NUM
ftr-346	244	12	;	;	PUNCT
ftr-346	244	13	walker	walker	NOUN
ftr-346	244	14	,	,	PUNCT
ftr-346	244	15	supra	supra	PROPN
ftr-346	244	16	note	note	NOUN
ftr-346	244	17	,	,	PUNCT
ftr-346	244	18	47	47	NUM
ftr-346	244	19	at	at	ADP
ftr-346	244	20	5	5	NUM
ftr-346	244	21	;	;	PUNCT
ftr-346	244	22	cf	cf	NOUN
ftr-346	244	23	staff	staff	NOUN
ftr-346	244	24	of	of	ADP
ftr-346	244	25	the	the	DET
ftr-346	244	26	joint	joint	ADJ
ftr-346	244	27	comm	comm	NOUN
ftr-346	244	28	.	.	PUNCT
ftr-346	245	1	on	on	ADP
ftr-346	245	2	taxation	taxation	NOUN
ftr-346	245	3	,	,	PUNCT
ftr-346	245	4	description	description	NOUN
ftr-346	245	5	and	and	CCONJ
ftr-346	245	6	analysis	analysis	NOUN
ftr-346	245	7	of	of	ADP
ftr-346	245	8	present	present	ADJ
ftr-346	245	9	-	-	PUNCT
ftr-346	245	10	law	law	NOUN
ftr-346	245	11	rules	rule	NOUN
ftr-346	245	12	relating	relate	VERB
ftr-346	245	13	to	to	ADP
ftr-346	245	14	international	international	ADJ
ftr-346	245	15	taxation	taxation	NOUN
ftr-346	245	16	,	,	PUNCT
ftr-346	245	17	jcx-40	jcx-40	NOUN
ftr-346	245	18	-	-	SYM
ftr-346	245	19	99	99	NUM
ftr-346	245	20	(	(	PUNCT
ftr-346	245	21	1999	1999	NUM
ftr-346	245	22	)	)	PUNCT
ftr-346	245	23	(	(	PUNCT
ftr-346	245	24	stating	state	VERB
ftr-346	245	25	that	that	SCONJ
ftr-346	245	26	various	various	ADJ
ftr-346	245	27	factors	factor	NOUN
ftr-346	245	28	determine	determine	VERB
ftr-346	245	29	the	the	DET
ftr-346	245	30	source	source	NOUN
ftr-346	245	31	of	of	ADP
ftr-346	245	32	income	income	NOUN
ftr-346	245	33	for	for	ADP
ftr-346	245	34	u.s	u.s	PROPN
ftr-346	245	35	.	.	PROPN
ftr-346	245	36	purposes	purpose	NOUN
ftr-346	245	37	,	,	PUNCT
ftr-346	245	38	including	include	VERB
ftr-346	245	39	the	the	DET
ftr-346	245	40	location	location	NOUN
ftr-346	245	41	or	or	CCONJ
ftr-346	245	42	nationality	nationality	NOUN
ftr-346	245	43	of	of	ADP
ftr-346	245	44	the	the	DET
ftr-346	245	45	payer	payer	NOUN
ftr-346	245	46	and	and	CCONJ
ftr-346	245	47	recipient	recipient	NOUN
ftr-346	245	48	,	,	PUNCT
ftr-346	245	49	and	and	CCONJ
ftr-346	245	50	the	the	DET
ftr-346	245	51	location	location	NOUN
ftr-346	245	52	of	of	ADP
ftr-346	245	53	the	the	DET
ftr-346	245	54	activities	activity	NOUN
ftr-346	245	55	and	and	CCONJ
ftr-346	245	56	assets	asset	NOUN
ftr-346	245	57	that	that	PRON
ftr-346	245	58	generate	generate	VERB
ftr-346	245	59	income	income	NOUN
ftr-346	245	60	)	)	PUNCT
ftr-346	245	61	.	.	PUNCT
ftr-346	246	1	49	49	NUM
ftr-346	246	2	.	.	PUNCT
ftr-346	247	1	see	see	VERB
ftr-346	247	2	,	,	PUNCT
ftr-346	247	3	e.g.	e.g.	ADV
ftr-346	247	4	,	,	PUNCT
ftr-346	247	5	ali	ali	PROPN
ftr-346	247	6	project	project	PROPN
ftr-346	247	7	i	i	PROPN
ftr-346	247	8	,	,	PUNCT
ftr-346	247	9	supra	supra	PROPN
ftr-346	247	10	note	note	PROPN
ftr-346	247	11	14	14	NUM
ftr-346	247	12	,	,	PUNCT
ftr-346	247	13	at	at	ADP
ftr-346	247	14	18	18	NUM
ftr-346	247	15	;	;	PUNCT
ftr-346	248	1	lawrence	lawrence	PROPN
ftr-346	248	2	lokken	lokken	PROPN
ftr-346	248	3	,	,	PUNCT
ftr-346	248	4	what	what	PRON
ftr-346	248	5	is	be	AUX
ftr-346	248	6	this	this	DET
ftr-346	248	7	thing	thing	NOUN
ftr-346	248	8	called	call	VERB
ftr-346	248	9	source	source	NOUN
ftr-346	248	10	?	?	PUNCT
ftr-346	249	1	3	3	NUM
ftr-346	249	2	-	-	SYM
ftr-346	249	3	5	5	NUM
ftr-346	249	4	(	(	PUNCT
ftr-346	249	5	miami	miami	PROPN
ftr-346	249	6	law	law	PROPN
ftr-346	249	7	research	research	PROPN
ftr-346	249	8	paper	paper	NOUN
ftr-346	249	9	series	series	NOUN
ftr-346	249	10	,	,	PUNCT
ftr-346	249	11	2011	2011	NUM
ftr-346	249	12	)	)	PUNCT
ftr-346	249	13	,	,	PUNCT
ftr-346	249	14	http://ssrn.com/abstract-1795265	http://ssrn.com/abstract-1795265	NOUN
ftr-346	250	1	[	[	X
ftr-346	250	2	hereinafter	hereinafter	NOUN
ftr-346	250	3	lokken	lokken	VERB
ftr-346	250	4	,	,	PUNCT
ftr-346	250	5	source	source	NOUN
ftr-346	250	6	]	]	X
ftr-346	250	7	(	(	PUNCT
ftr-346	250	8	stating	state	VERB
ftr-346	250	9	that	that	SCONJ
ftr-346	250	10	several	several	ADJ
ftr-346	250	11	source	source	NOUN
ftr-346	250	12	rules	rule	NOUN
ftr-346	250	13	can	can	AUX
ftr-346	250	14	be	be	AUX
ftr-346	250	15	explained	explain	VERB
ftr-346	250	16	by	by	ADP
ftr-346	250	17	a	a	DET
ftr-346	250	18	principle	principle	NOUN
ftr-346	250	19	that	that	SCONJ
ftr-346	250	20	sources	source	NOUN
ftr-346	250	21	income	income	NOUN
ftr-346	250	22	based	base	VERB
ftr-346	250	23	on	on	ADP
ftr-346	250	24	the	the	DET
ftr-346	250	25	location	location	NOUN
ftr-346	250	26	of	of	ADP
ftr-346	250	27	governmental	governmental	ADJ
ftr-346	250	28	services	service	NOUN
ftr-346	250	29	and	and	CCONJ
ftr-346	250	30	protections	protection	NOUN
ftr-346	250	31	utilized	utilize	VERB
ftr-346	250	32	in	in	ADP
ftr-346	250	33	earning	earn	VERB
ftr-346	250	34	income	income	NOUN
ftr-346	250	35	)	)	PUNCT
ftr-346	250	36	.	.	PUNCT
ftr-346	251	1	574	574	NUM
ftr-346	251	2	[	[	X
ftr-346	251	3	vol	vol	NOUN
ftr-346	251	4	.	.	PUNCT
ftr-346	252	1	11	11	NUM
ftr-346	252	2	:	:	SYM
ftr-346	252	3	7	7	NUM
ftr-346	252	4	sourcing	source	VERB
ftr-346	252	5	income	income	NOUN
ftr-346	252	6	among	among	ADP
ftr-346	252	7	nations	nation	NOUN
ftr-346	252	8	country.50	country.50	PROPN
ftr-346	252	9	thus	thus	ADV
ftr-346	252	10	,	,	PUNCT
ftr-346	252	11	in	in	ADP
ftr-346	252	12	determining	determine	VERB
ftr-346	252	13	the	the	DET
ftr-346	252	14	source	source	NOUN
ftr-346	252	15	of	of	ADP
ftr-346	252	16	income	income	NOUN
ftr-346	252	17	from	from	ADP
ftr-346	252	18	activities	activity	NOUN
ftr-346	252	19	,	,	PUNCT
ftr-346	252	20	the	the	DET
ftr-346	252	21	focus	focus	NOUN
ftr-346	252	22	is	be	AUX
ftr-346	252	23	typically	typically	ADV
ftr-346	252	24	on	on	ADP
ftr-346	252	25	the	the	DET
ftr-346	252	26	country	country	NOUN
ftr-346	252	27	in	in	ADP
ftr-346	252	28	which	which	PRON
ftr-346	252	29	income	income	NOUN
ftr-346	252	30	-	-	PUNCT
ftr-346	252	31	producing	produce	VERB
ftr-346	252	32	activities	activity	NOUN
ftr-346	252	33	occur	occur	VERB
ftr-346	252	34	.	.	PUNCT
ftr-346	252	35	"	"	PUNCT
ftr-346	253	1	likewise	likewise	ADV
ftr-346	253	2	,	,	PUNCT
ftr-346	253	3	the	the	DET
ftr-346	253	4	source	source	NOUN
ftr-346	253	5	of	of	ADP
ftr-346	253	6	income	income	NOUN
ftr-346	253	7	derived	derive	VERB
ftr-346	253	8	from	from	ADP
ftr-346	253	9	property	property	NOUN
ftr-346	253	10	or	or	CCONJ
ftr-346	253	11	capital	capital	NOUN
ftr-346	253	12	is	be	AUX
ftr-346	253	13	often	often	ADV
ftr-346	253	14	determined	determined	ADJ
ftr-346	253	15	to	to	PART
ftr-346	253	16	be	be	AUX
ftr-346	253	17	the	the	DET
ftr-346	253	18	country	country	NOUN
ftr-346	253	19	where	where	SCONJ
ftr-346	253	20	the	the	DET
ftr-346	253	21	property	property	NOUN
ftr-346	253	22	or	or	CCONJ
ftr-346	253	23	capital	capital	NOUN
ftr-346	253	24	is	be	AUX
ftr-346	253	25	used.52	used.52	ADJ
ftr-346	253	26	income	income	NOUN
ftr-346	253	27	may	may	AUX
ftr-346	253	28	well	well	ADV
ftr-346	253	29	have	have	VERB
ftr-346	253	30	an	an	DET
ftr-346	253	31	economic	economic	ADJ
ftr-346	253	32	nexus	nexus	NOUN
ftr-346	253	33	to	to	ADP
ftr-346	253	34	two	two	NUM
ftr-346	253	35	or	or	CCONJ
ftr-346	253	36	more	more	ADJ
ftr-346	253	37	countries	country	NOUN
ftr-346	253	38	.	.	PUNCT
ftr-346	254	1	for	for	ADP
ftr-346	254	2	example	example	NOUN
ftr-346	254	3	,	,	PUNCT
ftr-346	254	4	a	a	DET
ftr-346	254	5	bank	bank	NOUN
ftr-346	254	6	may	may	AUX
ftr-346	254	7	perform	perform	VERB
ftr-346	254	8	lending	lending	NOUN
ftr-346	254	9	activities	activity	NOUN
ftr-346	254	10	in	in	ADP
ftr-346	254	11	one	one	NUM
ftr-346	254	12	country	country	NOUN
ftr-346	254	13	in	in	ADP
ftr-346	254	14	connection	connection	NOUN
ftr-346	254	15	with	with	ADP
ftr-346	254	16	a	a	DET
ftr-346	254	17	loan	loan	NOUN
ftr-346	254	18	made	make	VERB
ftr-346	254	19	to	to	ADP
ftr-346	254	20	a	a	DET
ftr-346	254	21	borrower	borrower	NOUN
ftr-346	254	22	who	who	PRON
ftr-346	254	23	resides	reside	VERB
ftr-346	254	24	in	in	ADP
ftr-346	254	25	another	another	DET
ftr-346	254	26	country	country	NOUN
ftr-346	254	27	;	;	PUNCT
ftr-346	254	28	in	in	ADP
ftr-346	254	29	this	this	DET
ftr-346	254	30	case	case	NOUN
ftr-346	254	31	,	,	PUNCT
ftr-346	254	32	there	there	PRON
ftr-346	254	33	would	would	AUX
ftr-346	254	34	be	be	AUX
ftr-346	254	35	a	a	DET
ftr-346	254	36	conflict	conflict	NOUN
ftr-346	254	37	between	between	ADP
ftr-346	254	38	the	the	DET
ftr-346	254	39	activities	activity	NOUN
ftr-346	254	40	and	and	CCONJ
ftr-346	254	41	utilization	utilization	NOUN
ftr-346	254	42	bases	basis	NOUN
ftr-346	254	43	for	for	ADP
ftr-346	254	44	sourcing	source	VERB
ftr-346	254	45	income.53	income.53	NOUN
ftr-346	254	46	or	or	CCONJ
ftr-346	254	47	the	the	DET
ftr-346	254	48	conflict	conflict	NOUN
ftr-346	254	49	could	could	AUX
ftr-346	254	50	involve	involve	VERB
ftr-346	254	51	the	the	DET
ftr-346	254	52	activities	activity	NOUN
ftr-346	254	53	basis	basis	VERB
ftr-346	254	54	alone	alone	ADV
ftr-346	254	55	,	,	PUNCT
ftr-346	254	56	for	for	ADP
ftr-346	254	57	example	example	NOUN
ftr-346	254	58	,	,	PUNCT
ftr-346	254	59	where	where	SCONJ
ftr-346	254	60	two	two	NUM
ftr-346	254	61	selling	sell	VERB
ftr-346	254	62	branches	branch	NOUN
ftr-346	254	63	participate	participate	VERB
ftr-346	254	64	in	in	ADP
ftr-346	254	65	one	one	NUM
ftr-346	254	66	sales	sale	NOUN
ftr-346	254	67	transaction	transaction	NOUN
ftr-346	254	68	.	.	PUNCT
ftr-346	255	1	in	in	ADP
ftr-346	255	2	most	most	ADJ
ftr-346	255	3	cases	case	NOUN
ftr-346	255	4	,	,	PUNCT
ftr-346	255	5	the	the	DET
ftr-346	255	6	source	source	NOUN
ftr-346	255	7	rules	rule	NOUN
ftr-346	255	8	resolve	resolve	VERB
ftr-346	255	9	such	such	ADJ
ftr-346	255	10	conflicts	conflict	NOUN
ftr-346	255	11	by	by	ADP
ftr-346	255	12	sourcing	source	VERB
ftr-346	255	13	the	the	DET
ftr-346	255	14	income	income	NOUN
ftr-346	255	15	to	to	ADP
ftr-346	255	16	one	one	NUM
ftr-346	255	17	of	of	ADP
ftr-346	255	18	the	the	DET
ftr-346	255	19	countries	country	NOUN
ftr-346	255	20	involved.54	involved.54	NOUN
ftr-346	255	21	this	this	PRON
ftr-346	255	22	is	be	AUX
ftr-346	255	23	often	often	ADV
ftr-346	255	24	determined	determine	VERB
ftr-346	255	25	by	by	ADP
ftr-346	255	26	deciding	decide	VERB
ftr-346	255	27	which	which	DET
ftr-346	255	28	country	country	NOUN
ftr-346	255	29	has	have	VERB
ftr-346	255	30	the	the	DET
ftr-346	255	31	stronger	strong	ADJ
ftr-346	255	32	source	source	NOUN
ftr-346	255	33	claim,55	claim,55	NOUN
ftr-346	255	34	based	base	VERB
ftr-346	255	35	either	either	CCONJ
ftr-346	255	36	on	on	ADP
ftr-346	255	37	the	the	DET
ftr-346	255	38	country	country	NOUN
ftr-346	255	39	with	with	ADP
ftr-346	255	40	the	the	DET
ftr-346	255	41	aspects	aspect	NOUN
ftr-346	255	42	of	of	ADP
ftr-346	255	43	the	the	DET
ftr-346	255	44	transaction	transaction	NOUN
ftr-346	255	45	that	that	PRON
ftr-346	255	46	have	have	VERB
ftr-346	255	47	the	the	DET
ftr-346	255	48	greatest	great	ADJ
ftr-346	255	49	economic	economic	ADJ
ftr-346	255	50	significance56	significance56	NOUN
ftr-346	255	51	or	or	CCONJ
ftr-346	255	52	the	the	DET
ftr-346	255	53	country	country	NOUN
ftr-346	255	54	that	that	PRON
ftr-346	255	55	is	be	AUX
ftr-346	255	56	providing	provide	VERB
ftr-346	255	57	the	the	DET
ftr-346	255	58	most	most	ADV
ftr-346	255	59	important	important	ADJ
ftr-346	255	60	public	public	ADJ
ftr-346	255	61	benefits	benefit	NOUN
ftr-346	255	62	related	relate	VERB
ftr-346	255	63	to	to	ADP
ftr-346	255	64	the	the	DET
ftr-346	255	65	derivation	derivation	NOUN
ftr-346	255	66	of	of	ADP
ftr-346	255	67	the	the	DET
ftr-346	255	68	income.57	income.57	NOUN
ftr-346	255	69	sometimes	sometimes	ADV
ftr-346	255	70	conflicting	conflicting	ADJ
ftr-346	255	71	source	source	NOUN
ftr-346	255	72	claims	claim	NOUN
ftr-346	255	73	are	be	AUX
ftr-346	255	74	resolved	resolve	VERB
ftr-346	255	75	by	by	ADP
ftr-346	255	76	determining	determine	VERB
ftr-346	255	77	whether	whether	SCONJ
ftr-346	255	78	one	one	NUM
ftr-346	255	79	of	of	ADP
ftr-346	255	80	the	the	DET
ftr-346	255	81	competing	compete	VERB
ftr-346	255	82	countries	country	NOUN
ftr-346	255	83	is	be	AUX
ftr-346	255	84	likely	likely	ADJ
ftr-346	255	85	to	to	PART
ftr-346	255	86	tax	tax	VERB
ftr-346	255	87	the	the	DET
ftr-346	255	88	income	income	NOUN
ftr-346	255	89	,	,	PUNCT
ftr-346	255	90	a	a	DET
ftr-346	255	91	principle	principle	NOUN
ftr-346	255	92	that	that	PRON
ftr-346	255	93	is	be	AUX
ftr-346	255	94	discussed	discuss	VERB
ftr-346	255	95	below	below	ADV
ftr-346	255	96	.	.	PUNCT
ftr-346	256	1	8	8	NUM
ftr-346	256	2	in	in	ADP
ftr-346	256	3	some	some	DET
ftr-346	256	4	cases	case	NOUN
ftr-346	256	5	,	,	PUNCT
ftr-346	256	6	however	however	ADV
ftr-346	256	7	,	,	PUNCT
ftr-346	256	8	source	source	NOUN
ftr-346	256	9	conflicts	conflict	NOUN
ftr-346	256	10	are	be	AUX
ftr-346	256	11	resolved	resolve	VERB
ftr-346	256	12	by	by	ADP
ftr-346	256	13	dividing	divide	VERB
ftr-346	256	14	the	the	DET
ftr-346	256	15	income	income	NOUN
ftr-346	256	16	between	between	ADP
ftr-346	256	17	two	two	NUM
ftr-346	256	18	countries	country	NOUN
ftr-346	256	19	;	;	PUNCT
ftr-346	256	20	for	for	ADP
ftr-346	256	21	example	example	NOUN
ftr-346	256	22	,	,	PUNCT
ftr-346	256	23	this	this	DET
ftr-346	256	24	approach	approach	NOUN
ftr-346	256	25	is	be	AUX
ftr-346	256	26	used	use	VERB
ftr-346	256	27	to	to	PART
ftr-346	256	28	source	source	VERB
ftr-346	256	29	inventory	inventory	NOUN
ftr-346	256	30	income	income	NOUN
ftr-346	256	31	where	where	SCONJ
ftr-346	256	32	the	the	DET
ftr-346	256	33	inventory	inventory	NOUN
ftr-346	256	34	is	be	AUX
ftr-346	256	35	produced	produce	VERB
ftr-346	256	36	in	in	ADP
ftr-346	256	37	one	one	NUM
ftr-346	256	38	country	country	NOUN
ftr-346	256	39	and	and	CCONJ
ftr-346	256	40	sold	sell	VERB
ftr-346	256	41	in	in	ADP
ftr-346	256	42	another.59	another.59	PROPN
ftr-346	256	43	50	50	NUM
ftr-346	256	44	.	.	PUNCT
ftr-346	257	1	see	see	VERB
ftr-346	257	2	,	,	PUNCT
ftr-346	257	3	e.g.	e.g.	ADV
ftr-346	257	4	,	,	PUNCT
ftr-346	257	5	u.	u.	PROPN
ftr-346	257	6	s.	s.	PROPN
ftr-346	257	7	treas	treas	PROPN
ftr-346	257	8	.	.	PUNCT
ftr-346	258	1	dept	dept	PROPN
ftr-346	258	2	,	,	PUNCT
ftr-346	258	3	the	the	DET
ftr-346	258	4	president	president	NOUN
ftr-346	258	5	's	's	PART
ftr-346	258	6	tax	tax	NOUN
ftr-346	258	7	proposals	proposal	NOUN
ftr-346	258	8	to	to	ADP
ftr-346	258	9	the	the	DET
ftr-346	258	10	congress	congress	PROPN
ftr-346	258	11	for	for	ADP
ftr-346	258	12	fairness	fairness	NOUN
ftr-346	258	13	,	,	PUNCT
ftr-346	258	14	growth	growth	NOUN
ftr-346	258	15	,	,	PUNCT
ftr-346	258	16	and	and	CCONJ
ftr-346	258	17	simplicity	simplicity	NOUN
ftr-346	258	18	399	399	NUM
ftr-346	258	19	(	(	PUNCT
ftr-346	258	20	1985	1985	NUM
ftr-346	258	21	)	)	PUNCT
ftr-346	259	1	[	[	X
ftr-346	259	2	hereinafter	hereinafter	NOUN
ftr-346	259	3	treasury	treasury	PROPN
ftr-346	259	4	ii	ii	PROPN
ftr-346	259	5	]	]	PUNCT
ftr-346	259	6	(	(	PUNCT
ftr-346	259	7	stating	state	VERB
ftr-346	259	8	that	that	DET
ftr-346	259	9	appropriate	appropriate	ADJ
ftr-346	259	10	source	source	NOUN
ftr-346	259	11	rules	rule	NOUN
ftr-346	259	12	"	"	PUNCT
ftr-346	259	13	should	should	AUX
ftr-346	259	14	reflect	reflect	VERB
ftr-346	259	15	the	the	DET
ftr-346	259	16	location	location	NOUN
ftr-346	259	17	of	of	ADP
ftr-346	259	18	the	the	DET
ftr-346	259	19	economic	economic	ADJ
ftr-346	259	20	activity	activity	NOUN
ftr-346	259	21	generating	generate	VERB
ftr-346	259	22	the	the	DET
ftr-346	259	23	income	income	NOUN
ftr-346	259	24	and	and	CCONJ
ftr-346	259	25	the	the	DET
ftr-346	259	26	source	source	NOUN
ftr-346	259	27	of	of	ADP
ftr-346	259	28	legal	legal	ADJ
ftr-346	259	29	protections	protection	NOUN
ftr-346	259	30	facilitating	facilitate	VERB
ftr-346	259	31	the	the	DET
ftr-346	259	32	earning	earning	NOUN
ftr-346	259	33	of	of	ADP
ftr-346	259	34	that	that	DET
ftr-346	259	35	income	income	NOUN
ftr-346	259	36	"	"	PUNCT
ftr-346	259	37	)	)	PUNCT
ftr-346	259	38	;	;	PUNCT
ftr-346	259	39	ali	ali	PROPN
ftr-346	259	40	project	project	PROPN
ftr-346	259	41	i	i	PROPN
ftr-346	259	42	,	,	PUNCT
ftr-346	259	43	supra	supra	PROPN
ftr-346	259	44	note	note	PROPN
ftr-346	259	45	14	14	NUM
ftr-346	259	46	,	,	PUNCT
ftr-346	259	47	at	at	ADP
ftr-346	259	48	19	19	NUM
ftr-346	259	49	;	;	PUNCT
ftr-346	259	50	cf	cf	NOUN
ftr-346	259	51	michael	michael	PROPN
ftr-346	259	52	j.	j.	PROPN
ftr-346	259	53	mcintyre	mcintyre	PROPN
ftr-346	259	54	,	,	PUNCT
ftr-346	259	55	the	the	DET
ftr-346	259	56	international	international	ADJ
ftr-346	259	57	income	income	NOUN
ftr-346	259	58	tax	tax	NOUN
ftr-346	259	59	rules	rule	NOUN
ftr-346	259	60	of	of	ADP
ftr-346	259	61	the	the	DET
ftr-346	259	62	united	united	PROPN
ftr-346	259	63	states	states	PROPN
ftr-346	259	64	3	3	NUM
ftr-346	259	65	-	-	SYM
ftr-346	259	66	67	67	NUM
ftr-346	259	67	to	to	PART
ftr-346	259	68	3	3	NUM
ftr-346	259	69	-	-	SYM
ftr-346	259	70	68	68	NUM
ftr-346	259	71	(	(	PUNCT
ftr-346	259	72	1996	1996	NUM
ftr-346	259	73	)	)	PUNCT
ftr-346	260	1	[	[	X
ftr-346	260	2	hereinafter	hereinafter	NOUN
ftr-346	260	3	mcintyre	mcintyre	PROPN
ftr-346	260	4	,	,	PUNCT
ftr-346	260	5	tax	tax	NOUN
ftr-346	260	6	rules	rule	NOUN
ftr-346	260	7	]	]	PUNCT
ftr-346	260	8	(	(	PUNCT
ftr-346	260	9	"	"	PUNCT
ftr-346	260	10	to	to	ADP
ftr-346	260	11	the	the	DET
ftr-346	260	12	extent	extent	NOUN
ftr-346	260	13	possible	possible	ADJ
ftr-346	260	14	,	,	PUNCT
ftr-346	260	15	income	income	NOUN
ftr-346	260	16	should	should	AUX
ftr-346	260	17	be	be	AUX
ftr-346	260	18	sourced	source	VERB
ftr-346	260	19	in	in	ADP
ftr-346	260	20	a	a	DET
ftr-346	260	21	country	country	NOUN
ftr-346	260	22	where	where	SCONJ
ftr-346	260	23	it	it	PRON
ftr-346	260	24	has	have	VERB
ftr-346	260	25	some	some	DET
ftr-346	260	26	economic	economic	ADJ
ftr-346	260	27	nexus	nexus	NOUN
ftr-346	260	28	.	.	PUNCT
ftr-346	261	1	"	"	PUNCT
ftr-346	261	2	)	)	PUNCT
ftr-346	261	3	.	.	PUNCT
ftr-346	262	1	as	as	SCONJ
ftr-346	262	2	discussed	discuss	VERB
ftr-346	262	3	below	below	ADV
ftr-346	262	4	,	,	PUNCT
ftr-346	262	5	economic	economic	ADJ
ftr-346	262	6	nexus	nexus	NOUN
ftr-346	262	7	is	be	AUX
ftr-346	262	8	an	an	DET
ftr-346	262	9	incomplete	incomplete	ADJ
ftr-346	262	10	surrogate	surrogate	NOUN
ftr-346	262	11	for	for	ADP
ftr-346	262	12	the	the	DET
ftr-346	262	13	benefits	benefit	NOUN
ftr-346	262	14	principle	principle	NOUN
ftr-346	262	15	.	.	PUNCT
ftr-346	263	1	see	see	VERB
ftr-346	263	2	infra	infra	NOUN
ftr-346	263	3	note	note	VERB
ftr-346	263	4	152	152	NUM
ftr-346	263	5	and	and	CCONJ
ftr-346	263	6	accompanying	accompany	VERB
ftr-346	263	7	text	text	NOUN
ftr-346	263	8	.	.	PUNCT
ftr-346	264	1	51	51	NUM
ftr-346	264	2	.	.	PUNCT
ftr-346	265	1	see	see	VERB
ftr-346	265	2	,	,	PUNCT
ftr-346	265	3	e.g.	e.g.	ADV
ftr-346	265	4	,	,	PUNCT
ftr-346	265	5	ali	ali	PROPN
ftr-346	265	6	project	project	PROPN
ftr-346	265	7	i	i	PROPN
ftr-346	265	8	,	,	PUNCT
ftr-346	265	9	supra	supra	PROPN
ftr-346	265	10	note	note	NOUN
ftr-346	265	11	,	,	PUNCT
ftr-346	265	12	14	14	NUM
ftr-346	265	13	at	at	ADP
ftr-346	265	14	19	19	NUM
ftr-346	265	15	.	.	NOUN
ftr-346	265	16	52	52	NUM
ftr-346	265	17	.	.	PUNCT
ftr-346	266	1	see	see	VERB
ftr-346	266	2	i	i	PRON
ftr-346	266	3	d.	d.	PROPN
ftr-346	266	4	53	53	NUM
ftr-346	266	5	.	.	PUNCT
ftr-346	267	1	see	see	VERB
ftr-346	267	2	i	i	PRON
ftr-346	267	3	d.	d.	PROPN
ftr-346	267	4	54	54	NUM
ftr-346	267	5	.	.	PUNCT
ftr-346	268	1	see	see	VERB
ftr-346	268	2	,	,	PUNCT
ftr-346	268	3	e.g.	e.g.	ADV
ftr-346	268	4	,	,	PUNCT
ftr-346	268	5	i.r.c	i.r.c	NOUN
ftr-346	268	6	.	.	PUNCT
ftr-346	269	1	§	§	PROPN
ftr-346	269	2	§	§	PROPN
ftr-346	269	3	861(a)(4	861(a)(4	NUM
ftr-346	269	4	)	)	PUNCT
ftr-346	269	5	,	,	PUNCT
ftr-346	269	6	865(e)(2	865(e)(2	NUM
ftr-346	269	7	)	)	PUNCT
ftr-346	269	8	.	.	PUNCT
ftr-346	270	1	55	55	NUM
ftr-346	270	2	.	.	PUNCT
ftr-346	271	1	see	see	VERB
ftr-346	271	2	ali	ali	PROPN
ftr-346	271	3	project	project	PROPN
ftr-346	271	4	i	i	PROPN
ftr-346	271	5	,	,	PUNCT
ftr-346	271	6	supra	supra	PROPN
ftr-346	271	7	note	note	PROPN
ftr-346	271	8	14	14	NUM
ftr-346	271	9	,	,	PUNCT
ftr-346	271	10	at	at	ADP
ftr-346	271	11	19	19	NUM
ftr-346	271	12	.	.	NOUN
ftr-346	271	13	56	56	NUM
ftr-346	271	14	.	.	PUNCT
ftr-346	272	1	see	see	VERB
ftr-346	272	2	i	i	PRON
ftr-346	272	3	d.	d.	PROPN
ftr-346	272	4	at	at	ADP
ftr-346	272	5	45	45	NUM
ftr-346	272	6	.	.	PROPN
ftr-346	272	7	57	57	NUM
ftr-346	272	8	.	.	PUNCT
ftr-346	273	1	see	see	VERB
ftr-346	273	2	lawrence	lawrence	PROPN
ftr-346	273	3	lokken	lokken	PROPN
ftr-346	273	4	,	,	PUNCT
ftr-346	273	5	the	the	DET
ftr-346	273	6	sources	source	NOUN
ftr-346	273	7	of	of	ADP
ftr-346	273	8	income	income	NOUN
ftr-346	273	9	from	from	ADP
ftr-346	273	10	international	international	ADJ
ftr-346	273	11	uses	use	NOUN
ftr-346	273	12	and	and	CCONJ
ftr-346	273	13	dispositions	disposition	NOUN
ftr-346	273	14	of	of	ADP
ftr-346	273	15	intellectual	intellectual	ADJ
ftr-346	273	16	property	property	NOUN
ftr-346	273	17	,	,	PUNCT
ftr-346	273	18	36	36	NUM
ftr-346	273	19	tax	tax	NOUN
ftr-346	273	20	l.	l.	PROPN
ftr-346	273	21	rev	rev	PROPN
ftr-346	273	22	.	.	PROPN
ftr-346	273	23	233	233	NUM
ftr-346	273	24	,	,	PUNCT
ftr-346	273	25	239	239	NUM
ftr-346	273	26	-	-	SYM
ftr-346	273	27	40	40	NUM
ftr-346	273	28	(	(	PUNCT
ftr-346	273	29	1981	1981	NUM
ftr-346	273	30	)	)	PUNCT
ftr-346	274	1	[	[	X
ftr-346	274	2	hereinafter	hereinafter	NOUN
ftr-346	274	3	lokken	lokken	VERB
ftr-346	274	4	,	,	PUNCT
ftr-346	274	5	intellectual	intellectual	ADJ
ftr-346	274	6	property	property	NOUN
ftr-346	274	7	]	]	PUNCT
ftr-346	274	8	.	.	PUNCT
ftr-346	275	1	58	58	NUM
ftr-346	275	2	.	.	PUNCT
ftr-346	276	1	see	see	VERB
ftr-346	276	2	infra	infra	NOUN
ftr-346	276	3	part	part	NOUN
ftr-346	276	4	ii.b.2	ii.b.2	PROPN
ftr-346	276	5	.	.	PUNCT
ftr-346	277	1	59	59	NUM
ftr-346	277	2	.	.	PUNCT
ftr-346	278	1	see	see	VERB
ftr-346	278	2	supra	supra	PROPN
ftr-346	278	3	notes	note	VERB
ftr-346	278	4	34	34	NUM
ftr-346	278	5	-	-	SYM
ftr-346	278	6	35	35	NUM
ftr-346	278	7	and	and	CCONJ
ftr-346	278	8	accompanying	accompany	VERB
ftr-346	278	9	text	text	NOUN
ftr-346	278	10	.	.	PUNCT
ftr-346	279	1	5752011	5752011	NUM
ftr-346	279	2	]	]	PUNCT
ftr-346	279	3	florida	florida	PROPN
ftr-346	279	4	tax	tax	PROPN
ftr-346	279	5	review	review	NOUN
ftr-346	279	6	2	2	NUM
ftr-346	279	7	.	.	X
ftr-346	279	8	expectation	expectation	NOUN
ftr-346	279	9	that	that	SCONJ
ftr-346	279	10	another	another	DET
ftr-346	279	11	country	country	NOUN
ftr-346	279	12	will	will	AUX
ftr-346	279	13	be	be	AUX
ftr-346	279	14	taxing	tax	VERB
ftr-346	279	15	the	the	DET
ftr-346	279	16	income	income	NOUN
ftr-346	279	17	another	another	DET
ftr-346	279	18	principle	principle	NOUN
ftr-346	279	19	that	that	PRON
ftr-346	279	20	is	be	AUX
ftr-346	279	21	sometimes	sometimes	ADV
ftr-346	279	22	used	use	VERB
ftr-346	279	23	to	to	PART
ftr-346	279	24	source	source	VERB
ftr-346	279	25	income	income	NOUN
ftr-346	279	26	is	be	AUX
ftr-346	279	27	whether	whether	SCONJ
ftr-346	279	28	it	it	PRON
ftr-346	279	29	is	be	AUX
ftr-346	279	30	expected	expect	VERB
ftr-346	279	31	that	that	SCONJ
ftr-346	279	32	other	other	ADJ
ftr-346	279	33	countries	country	NOUN
ftr-346	279	34	will	will	AUX
ftr-346	279	35	be	be	AUX
ftr-346	279	36	taxing	tax	VERB
ftr-346	279	37	the	the	DET
ftr-346	279	38	income.60	income.60	PROPN
ftr-346	279	39	the	the	DET
ftr-346	279	40	united	united	PROPN
ftr-346	279	41	states	states	PROPN
ftr-346	279	42	uses	use	VERB
ftr-346	279	43	this	this	DET
ftr-346	279	44	principle	principle	NOUN
ftr-346	279	45	in	in	ADP
ftr-346	279	46	sourcing	source	VERB
ftr-346	279	47	several	several	ADJ
ftr-346	279	48	types	type	NOUN
ftr-346	279	49	of	of	ADP
ftr-346	279	50	income	income	NOUN
ftr-346	279	51	for	for	ADP
ftr-346	279	52	purposes	purpose	NOUN
ftr-346	279	53	of	of	ADP
ftr-346	279	54	the	the	DET
ftr-346	279	55	foreign	foreign	ADJ
ftr-346	279	56	tax	tax	NOUN
ftr-346	279	57	credit	credit	NOUN
ftr-346	279	58	limitation.6	limitation.6	VERB
ftr-346	279	59	'	'	PUNCT
ftr-346	279	60	the	the	DET
ftr-346	279	61	concern	concern	NOUN
ftr-346	279	62	underlying	underlie	VERB
ftr-346	279	63	this	this	DET
ftr-346	279	64	principle	principle	NOUN
ftr-346	279	65	is	be	AUX
ftr-346	279	66	international	international	ADJ
ftr-346	279	67	under	under	ADP
ftr-346	279	68	taxation	taxation	NOUN
ftr-346	279	69	.	.	PUNCT
ftr-346	280	1	that	that	PRON
ftr-346	280	2	is	be	AUX
ftr-346	280	3	,	,	PUNCT
ftr-346	280	4	if	if	SCONJ
ftr-346	280	5	income	income	NOUN
ftr-346	280	6	is	be	AUX
ftr-346	280	7	included	include	VERB
ftr-346	280	8	in	in	ADP
ftr-346	280	9	calculating	calculate	VERB
ftr-346	280	10	a	a	DET
ftr-346	280	11	residence	residence	NOUN
ftr-346	280	12	country	country	NOUN
ftr-346	280	13	's	's	PART
ftr-346	280	14	foreign	foreign	ADJ
ftr-346	280	15	tax	tax	NOUN
ftr-346	280	16	credit	credit	NOUN
ftr-346	280	17	limitation	limitation	NOUN
ftr-346	280	18	,	,	PUNCT
ftr-346	280	19	but	but	CCONJ
ftr-346	280	20	the	the	DET
ftr-346	280	21	income	income	NOUN
ftr-346	280	22	is	be	AUX
ftr-346	280	23	not	not	PART
ftr-346	280	24	taxed	tax	VERB
ftr-346	280	25	by	by	ADP
ftr-346	280	26	another	another	DET
ftr-346	280	27	country	country	NOUN
ftr-346	280	28	,	,	PUNCT
ftr-346	280	29	the	the	DET
ftr-346	280	30	taxpayer	taxpayer	NOUN
ftr-346	280	31	would	would	AUX
ftr-346	280	32	be	be	AUX
ftr-346	280	33	able	able	ADJ
ftr-346	280	34	to	to	PART
ftr-346	280	35	cross	cross	VERB
ftr-346	280	36	-	-	ADJ
ftr-346	280	37	credit	credit	ADJ
ftr-346	280	38	excess	excess	ADJ
ftr-346	280	39	foreign	foreign	ADJ
ftr-346	280	40	tax	tax	NOUN
ftr-346	280	41	credits	credit	NOUN
ftr-346	280	42	on	on	ADP
ftr-346	280	43	other	other	ADJ
ftr-346	280	44	foreign	foreign	ADJ
ftr-346	280	45	income	income	NOUN
ftr-346	280	46	against	against	ADP
ftr-346	280	47	the	the	DET
ftr-346	280	48	pre	pre	ADJ
ftr-346	280	49	-	-	ADJ
ftr-346	280	50	credit	credit	ADJ
ftr-346	280	51	residence	residence	NOUN
ftr-346	280	52	country	country	NOUN
ftr-346	280	53	tax	tax	NOUN
ftr-346	280	54	on	on	ADP
ftr-346	280	55	the	the	DET
ftr-346	280	56	income	income	NOUN
ftr-346	280	57	,	,	PUNCT
ftr-346	280	58	thus	thus	ADV
ftr-346	280	59	resulting	result	VERB
ftr-346	280	60	in	in	ADP
ftr-346	280	61	effectively	effectively	ADV
ftr-346	280	62	no	no	DET
ftr-346	280	63	tax	tax	NOUN
ftr-346	280	64	or	or	CCONJ
ftr-346	280	65	a	a	DET
ftr-346	280	66	62reduced	62reduced	ADJ
ftr-346	280	67	tax	tax	NOUN
ftr-346	280	68	on	on	ADP
ftr-346	280	69	the	the	DET
ftr-346	280	70	income	income	NOUN
ftr-346	280	71	.	.	PUNCT
ftr-346	281	1	similarly	similarly	ADV
ftr-346	281	2	,	,	PUNCT
ftr-346	281	3	if	if	SCONJ
ftr-346	281	4	the	the	DET
ftr-346	281	5	residence	residence	NOUN
ftr-346	281	6	country	country	NOUN
ftr-346	281	7	uses	use	VERB
ftr-346	281	8	a	a	DET
ftr-346	281	9	territorial	territorial	ADJ
ftr-346	281	10	system	system	NOUN
ftr-346	281	11	,	,	PUNCT
ftr-346	281	12	exempting	exempt	VERB
ftr-346	281	13	income	income	NOUN
ftr-346	281	14	that	that	PRON
ftr-346	281	15	is	be	AUX
ftr-346	281	16	not	not	PART
ftr-346	281	17	taxed	tax	VERB
ftr-346	281	18	by	by	ADP
ftr-346	281	19	another	another	DET
ftr-346	281	20	country	country	NOUN
ftr-346	281	21	would	would	AUX
ftr-346	281	22	mean	mean	VERB
ftr-346	281	23	that	that	SCONJ
ftr-346	281	24	no	no	DET
ftr-346	281	25	country	country	NOUN
ftr-346	281	26	is	be	AUX
ftr-346	281	27	taxing	tax	VERB
ftr-346	281	28	the	the	DET
ftr-346	281	29	income	income	NOUN
ftr-346	281	30	.	.	PUNCT
ftr-346	282	1	to	to	PART
ftr-346	282	2	prevent	prevent	VERB
ftr-346	282	3	this	this	PRON
ftr-346	282	4	,	,	PUNCT
ftr-346	282	5	a	a	DET
ftr-346	282	6	residence	residence	NOUN
ftr-346	282	7	country	country	NOUN
ftr-346	282	8	can	can	AUX
ftr-346	282	9	use	use	VERB
ftr-346	282	10	the	the	DET
ftr-346	282	11	expected	expect	VERB
ftr-346	282	12	-	-	PUNCT
ftr-346	282	13	to	to	ADP
ftr-346	282	14	-	-	PUNCT
ftr-346	282	15	tax	tax	NOUN
ftr-346	282	16	principle	principle	NOUN
ftr-346	282	17	to	to	PART
ftr-346	282	18	treat	treat	VERB
ftr-346	282	19	income	income	NOUN
ftr-346	282	20	as	as	ADP
ftr-346	282	21	domestic	domestic	ADJ
ftr-346	282	22	source	source	NOUN
ftr-346	282	23	,	,	PUNCT
ftr-346	282	24	thus	thus	ADV
ftr-346	282	25	removing	remove	VERB
ftr-346	282	26	it	it	PRON
ftr-346	282	27	from	from	ADP
ftr-346	282	28	either	either	CCONJ
ftr-346	282	29	the	the	DET
ftr-346	282	30	foreign	foreign	ADJ
ftr-346	282	31	tax	tax	NOUN
ftr-346	282	32	credit	credit	NOUN
ftr-346	282	33	limitation	limitation	NOUN
ftr-346	282	34	or	or	CCONJ
ftr-346	282	35	foreign	foreign	ADJ
ftr-346	282	36	income	income	NOUN
ftr-346	282	37	exemption	exemption	NOUN
ftr-346	282	38	.	.	PUNCT
ftr-346	283	1	when	when	SCONJ
ftr-346	283	2	used	use	VERB
ftr-346	283	3	,	,	PUNCT
ftr-346	283	4	this	this	DET
ftr-346	283	5	principle	principle	NOUN
ftr-346	283	6	may	may	AUX
ftr-346	283	7	serve	serve	VERB
ftr-346	283	8	as	as	ADP
ftr-346	283	9	a	a	DET
ftr-346	283	10	tiebreaker	tiebreaker	NOUN
ftr-346	283	11	in	in	ADP
ftr-346	283	12	determining	determine	VERB
ftr-346	283	13	source	source	NOUN
ftr-346	283	14	where	where	SCONJ
ftr-346	283	15	the	the	DET
ftr-346	283	16	income	income	NOUN
ftr-346	283	17	has	have	VERB
ftr-346	283	18	an	an	DET
ftr-346	283	19	economic	economic	ADJ
ftr-346	283	20	connection	connection	NOUN
ftr-346	283	21	to	to	ADP
ftr-346	283	22	two	two	NUM
ftr-346	283	23	or	or	CCONJ
ftr-346	283	24	more	more	ADJ
ftr-346	283	25	countries	country	NOUN
ftr-346	283	26	,	,	PUNCT
ftr-346	283	27	but	but	CCONJ
ftr-346	283	28	only	only	ADV
ftr-346	283	29	one	one	NUM
ftr-346	283	30	of	of	ADP
ftr-346	283	31	the	the	DET
ftr-346	283	32	countries	country	NOUN
ftr-346	283	33	is	be	AUX
ftr-346	283	34	expected	expect	VERB
ftr-346	283	35	to	to	PART
ftr-346	283	36	tax	tax	VERB
ftr-346	283	37	the	the	DET
ftr-346	283	38	income.6	income.6	NOUN
ftr-346	283	39	'	'	PUNCT
ftr-346	283	40	because	because	SCONJ
ftr-346	283	41	of	of	ADP
ftr-346	283	42	a	a	DET
ftr-346	283	43	concern	concern	NOUN
ftr-346	283	44	that	that	SCONJ
ftr-346	283	45	the	the	DET
ftr-346	283	46	expected	expect	VERB
ftr-346	283	47	-	-	PUNCT
ftr-346	283	48	to	to	ADP
ftr-346	283	49	-	-	PUNCT
ftr-346	283	50	tax	tax	NOUN
ftr-346	283	51	principle	principle	NOUN
ftr-346	283	52	still	still	ADV
ftr-346	283	53	allows	allow	VERB
ftr-346	283	54	for	for	ADP
ftr-346	283	55	substantial	substantial	ADJ
ftr-346	283	56	cross	cross	ADJ
ftr-346	283	57	-	-	ADJ
ftr-346	283	58	crediting	crediting	ADJ
ftr-346	283	59	opportunities	opportunity	NOUN
ftr-346	283	60	,	,	PUNCT
ftr-346	283	61	some	some	DET
ftr-346	283	62	commentators	commentator	NOUN
ftr-346	283	63	go	go	VERB
ftr-346	283	64	further	far	ADV
ftr-346	283	65	and	and	CCONJ
ftr-346	283	66	call	call	VERB
ftr-346	283	67	for	for	ADP
ftr-346	283	68	an	an	DET
ftr-346	283	69	investigation	investigation	NOUN
ftr-346	283	70	of	of	ADP
ftr-346	283	71	whether	whether	SCONJ
ftr-346	283	72	it	it	PRON
ftr-346	283	73	is	be	AUX
ftr-346	283	74	feasible	feasible	ADJ
ftr-346	283	75	to	to	PART
ftr-346	283	76	treat	treat	VERB
ftr-346	283	77	income	income	NOUN
ftr-346	283	78	as	as	ADP
ftr-346	283	79	foreign	foreign	ADJ
ftr-346	283	80	source	source	NOUN
ftr-346	283	81	for	for	ADP
ftr-346	283	82	foreign	foreign	ADJ
ftr-346	283	83	tax	tax	NOUN
ftr-346	283	84	credit	credit	NOUN
ftr-346	283	85	limitation	limitation	NOUN
ftr-346	283	86	purposes	purpose	NOUN
ftr-346	283	87	only	only	ADV
ftr-346	283	88	where	where	SCONJ
ftr-346	283	89	a	a	DET
ftr-346	283	90	foreign	foreign	ADJ
ftr-346	283	91	country	country	NOUN
ftr-346	283	92	imposes	impose	VERB
ftr-346	283	93	a	a	DET
ftr-346	283	94	significant	significant	ADJ
ftr-346	283	95	tax	tax	NOUN
ftr-346	283	96	on	on	ADP
ftr-346	283	97	the	the	DET
ftr-346	283	98	income	income	NOUN
ftr-346	283	99	.	.	PUNCT
ftr-346	284	1	"4	"4	ADJ
ftr-346	284	2	in	in	ADP
ftr-346	284	3	this	this	DET
ftr-346	284	4	regard	regard	NOUN
ftr-346	284	5	,	,	PUNCT
ftr-346	284	6	some	some	DET
ftr-346	284	7	countries	country	NOUN
ftr-346	284	8	use	use	VERB
ftr-346	284	9	a	a	DET
ftr-346	284	10	subject	subject	NOUN
ftr-346	284	11	-	-	PUNCT
ftr-346	284	12	to	to	ADP
ftr-346	284	13	-	-	PUNCT
ftr-346	284	14	tax	tax	NOUN
ftr-346	284	15	requirement	requirement	NOUN
ftr-346	284	16	for	for	ADP
ftr-346	284	17	exempting	exempt	VERB
ftr-346	284	18	foreign	foreign	ADJ
ftr-346	284	19	income	income	NOUN
ftr-346	284	20	under	under	ADP
ftr-346	284	21	territorial	territorial	ADJ
ftr-346	284	22	tax	tax	NOUN
ftr-346	284	23	systems	system	NOUN
ftr-346	284	24	.	.	PUNCT
ftr-346	285	1	60	60	NUM
ftr-346	285	2	.	.	PUNCT
ftr-346	286	1	see	see	VERB
ftr-346	286	2	staff	staff	NOUN
ftr-346	286	3	of	of	ADP
ftr-346	286	4	the	the	DET
ftr-346	286	5	joint	joint	ADJ
ftr-346	286	6	comm	comm	NOUN
ftr-346	286	7	.	.	PUNCT
ftr-346	287	1	on	on	ADP
ftr-346	287	2	taxation	taxation	NOUN
ftr-346	287	3	,	,	PUNCT
ftr-346	287	4	99th	99th	ADJ
ftr-346	287	5	cong	cong	NOUN
ftr-346	287	6	.	.	PUNCT
ftr-346	287	7	,	,	PUNCT
ftr-346	287	8	general	general	ADJ
ftr-346	287	9	explanation	explanation	NOUN
ftr-346	287	10	of	of	ADP
ftr-346	287	11	the	the	DET
ftr-346	287	12	tax	tax	NOUN
ftr-346	287	13	reform	reform	NOUN
ftr-346	287	14	act	act	NOUN
ftr-346	287	15	of	of	ADP
ftr-346	287	16	1986	1986	NUM
ftr-346	287	17	,	,	PUNCT
ftr-346	287	18	at	at	ADP
ftr-346	287	19	917	917	NUM
ftr-346	287	20	-	-	SYM
ftr-346	287	21	18	18	NUM
ftr-346	287	22	,	,	PUNCT
ftr-346	287	23	933	933	NUM
ftr-346	287	24	(	(	PUNCT
ftr-346	287	25	1987	1987	NUM
ftr-346	287	26	)	)	PUNCT
ftr-346	288	1	[	[	X
ftr-346	288	2	hereinafter	hereinafter	NOUN
ftr-346	288	3	1986	1986	NUM
ftr-346	288	4	bluebook	bluebook	NOUN
ftr-346	288	5	]	]	PUNCT
ftr-346	288	6	;	;	PUNCT
ftr-346	288	7	andrus	andrus	PROPN
ftr-346	288	8	,	,	PUNCT
ftr-346	288	9	supra	supra	PROPN
ftr-346	288	10	note	note	NOUN
ftr-346	288	11	42	42	NUM
ftr-346	288	12	,	,	PUNCT
ftr-346	288	13	at	at	ADP
ftr-346	288	14	843	843	NUM
ftr-346	288	15	-	-	SYM
ftr-346	288	16	44	44	NUM
ftr-346	288	17	.	.	PUNCT
ftr-346	288	18	61	61	NUM
ftr-346	288	19	.	.	PUNCT
ftr-346	289	1	see	see	VERB
ftr-346	289	2	1986	1986	NUM
ftr-346	289	3	bluebook	bluebook	NOUN
ftr-346	289	4	,	,	PUNCT
ftr-346	289	5	supra	supra	PROPN
ftr-346	289	6	note	note	NOUN
ftr-346	289	7	60	60	NUM
ftr-346	289	8	,	,	PUNCT
ftr-346	289	9	at	at	ADP
ftr-346	289	10	917	917	NUM
ftr-346	289	11	-	-	SYM
ftr-346	289	12	18	18	NUM
ftr-346	289	13	,	,	PUNCT
ftr-346	289	14	932	932	NUM
ftr-346	289	15	-	-	SYM
ftr-346	289	16	33	33	NUM
ftr-346	289	17	(	(	PUNCT
ftr-346	289	18	sales	sale	NOUN
ftr-346	289	19	of	of	ADP
ftr-346	289	20	personal	personal	ADJ
ftr-346	289	21	property	property	NOUN
ftr-346	289	22	;	;	PUNCT
ftr-346	289	23	income	income	NOUN
ftr-346	289	24	from	from	ADP
ftr-346	289	25	space	space	NOUN
ftr-346	289	26	and	and	CCONJ
ftr-346	289	27	certain	certain	ADJ
ftr-346	289	28	ocean	ocean	NOUN
ftr-346	289	29	activities	activity	NOUN
ftr-346	289	30	)	)	PUNCT
ftr-346	289	31	.	.	PUNCT
ftr-346	290	1	62	62	NUM
ftr-346	290	2	.	.	PUNCT
ftr-346	291	1	see	see	VERB
ftr-346	291	2	i	i	PRON
ftr-346	291	3	d.	d.	PROPN
ftr-346	291	4	at	at	ADP
ftr-346	291	5	917	917	NUM
ftr-346	291	6	-	-	SYM
ftr-346	291	7	18	18	NUM
ftr-346	291	8	.	.	PUNCT
ftr-346	292	1	63	63	NUM
ftr-346	292	2	.	.	PUNCT
ftr-346	292	3	cf	cf	NOUN
ftr-346	292	4	mcintyre	mcintyre	PROPN
ftr-346	292	5	,	,	PUNCT
ftr-346	292	6	tax	tax	NOUN
ftr-346	292	7	rules	rule	NOUN
ftr-346	292	8	,	,	PUNCT
ftr-346	292	9	supra	supra	PROPN
ftr-346	292	10	note	note	NOUN
ftr-346	292	11	50	50	NUM
ftr-346	292	12	,	,	PUNCT
ftr-346	292	13	at	at	ADP
ftr-346	292	14	3	3	NUM
ftr-346	292	15	-	-	SYM
ftr-346	292	16	68	68	NUM
ftr-346	292	17	to	to	PART
ftr-346	292	18	3	3	NUM
ftr-346	292	19	-	-	SYM
ftr-346	292	20	69	69	NUM
ftr-346	292	21	(	(	PUNCT
ftr-346	292	22	"	"	PUNCT
ftr-346	292	23	to	to	ADP
ftr-346	292	24	the	the	DET
ftr-346	292	25	extent	extent	NOUN
ftr-346	292	26	feasible	feasible	ADJ
ftr-346	292	27	,	,	PUNCT
ftr-346	292	28	income	income	NOUN
ftr-346	292	29	with	with	ADP
ftr-346	292	30	an	an	DET
ftr-346	292	31	economic	economic	ADJ
ftr-346	292	32	nexus	nexus	NOUN
ftr-346	292	33	in	in	ADP
ftr-346	292	34	more	more	ADJ
ftr-346	292	35	than	than	ADP
ftr-346	292	36	one	one	NUM
ftr-346	292	37	country	country	NOUN
ftr-346	292	38	should	should	AUX
ftr-346	292	39	be	be	AUX
ftr-346	292	40	sourced	source	VERB
ftr-346	292	41	in	in	ADP
ftr-346	292	42	a	a	DET
ftr-346	292	43	country	country	NOUN
ftr-346	292	44	that	that	PRON
ftr-346	292	45	is	be	AUX
ftr-346	292	46	inclined	incline	VERB
ftr-346	292	47	to	to	PART
ftr-346	292	48	subject	subject	VERB
ftr-346	292	49	the	the	DET
ftr-346	292	50	income	income	NOUN
ftr-346	292	51	to	to	ADP
ftr-346	292	52	taxation	taxation	NOUN
ftr-346	292	53	.	.	PUNCT
ftr-346	293	1	"	"	PUNCT
ftr-346	293	2	)	)	PUNCT
ftr-346	293	3	.	.	PUNCT
ftr-346	294	1	64	64	NUM
ftr-346	294	2	.	.	PUNCT
ftr-346	295	1	see	see	VERB
ftr-346	295	2	shay	shay	PROPN
ftr-346	295	3	,	,	PUNCT
ftr-346	295	4	fleming	fleming	PROPN
ftr-346	295	5	&	&	CCONJ
ftr-346	295	6	peroni	peroni	PROPN
ftr-346	295	7	,	,	PUNCT
ftr-346	295	8	source	source	NOUN
ftr-346	295	9	rules	rule	NOUN
ftr-346	295	10	,	,	PUNCT
ftr-346	295	11	supra	supra	PROPN
ftr-346	295	12	note	note	NOUN
ftr-346	295	13	1	1	NUM
ftr-346	295	14	,	,	PUNCT
ftr-346	295	15	at	at	ADP
ftr-346	295	16	151	151	NUM
ftr-346	295	17	-	-	SYM
ftr-346	295	18	52	52	NUM
ftr-346	295	19	;	;	PUNCT
ftr-346	295	20	see	see	VERB
ftr-346	295	21	also	also	ADV
ftr-346	295	22	robert	robert	PROPN
ftr-346	295	23	j.	j.	PROPN
ftr-346	295	24	peroni	peroni	PROPN
ftr-346	295	25	,	,	PUNCT
ftr-346	295	26	a	a	DET
ftr-346	295	27	hitchhiker	hitchhiker	NOUN
ftr-346	295	28	's	's	PART
ftr-346	295	29	guide	guide	NOUN
ftr-346	295	30	to	to	ADP
ftr-346	295	31	reform	reform	NOUN
ftr-346	295	32	of	of	ADP
ftr-346	295	33	the	the	DET
ftr-346	295	34	foreign	foreign	ADJ
ftr-346	295	35	tax	tax	NOUN
ftr-346	295	36	credit	credit	NOUN
ftr-346	295	37	limitation	limitation	NOUN
ftr-346	295	38	,	,	PUNCT
ftr-346	295	39	56	56	NUM
ftr-346	295	40	smu	smu	PROPN
ftr-346	295	41	l.	l.	PROPN
ftr-346	295	42	rev	rev	PROPN
ftr-346	295	43	.	.	PROPN
ftr-346	295	44	391	391	NUM
ftr-346	295	45	,	,	PUNCT
ftr-346	295	46	396	396	NUM
ftr-346	295	47	(	(	PUNCT
ftr-346	295	48	2003	2003	NUM
ftr-346	295	49	)	)	PUNCT
ftr-346	295	50	.	.	PUNCT
ftr-346	296	1	these	these	DET
ftr-346	296	2	commentators	commentator	NOUN
ftr-346	296	3	acknowledge	acknowledge	VERB
ftr-346	296	4	the	the	DET
ftr-346	296	5	administrative	administrative	ADJ
ftr-346	296	6	difficulties	difficulty	NOUN
ftr-346	296	7	of	of	ADP
ftr-346	296	8	such	such	DET
ftr-346	296	9	an	an	DET
ftr-346	296	10	approach	approach	NOUN
ftr-346	296	11	.	.	PUNCT
ftr-346	297	1	65	65	NUM
ftr-346	297	2	.	.	PUNCT
ftr-346	298	1	see	see	VERB
ftr-346	298	2	shay	shay	PROPN
ftr-346	298	3	,	,	PUNCT
ftr-346	298	4	fleming	fleming	PROPN
ftr-346	298	5	&	&	CCONJ
ftr-346	298	6	peroni	peroni	PROPN
ftr-346	298	7	,	,	PUNCT
ftr-346	298	8	source	source	NOUN
ftr-346	298	9	rules	rule	NOUN
ftr-346	298	10	,	,	PUNCT
ftr-346	298	11	supra	supra	PROPN
ftr-346	298	12	note	note	NOUN
ftr-346	298	13	1	1	NUM
ftr-346	298	14	,	,	PUNCT
ftr-346	298	15	at	at	ADP
ftr-346	298	16	150	150	NUM
ftr-346	298	17	;	;	PUNCT
ftr-346	298	18	see	see	VERB
ftr-346	298	19	also	also	ADV
ftr-346	298	20	i.r.c	i.r.c	NOUN
ftr-346	298	21	.	.	PUNCT
ftr-346	299	1	§	§	PROPN
ftr-346	299	2	865(e)(1	865(e)(1	NUM
ftr-346	299	3	)	)	PUNCT
ftr-346	299	4	(	(	PUNCT
ftr-346	299	5	personal	personal	ADJ
ftr-346	299	6	property	property	NOUN
ftr-346	299	7	gains	gain	NOUN
ftr-346	299	8	of	of	ADP
ftr-346	299	9	u.s	u.s	PROPN
ftr-346	299	10	.	.	PROPN
ftr-346	299	11	residents	resident	NOUN
ftr-346	299	12	otherwise	otherwise	ADV
ftr-346	299	13	subject	subject	ADJ
ftr-346	299	14	to	to	ADP
ftr-346	299	15	residence	residence	NOUN
ftr-346	299	16	-	-	PUNCT
ftr-346	299	17	based	base	VERB
ftr-346	299	18	sourcing	sourcing	NOUN
ftr-346	299	19	are	be	AUX
ftr-346	299	20	treated	treat	VERB
ftr-346	299	21	as	as	ADP
ftr-346	299	22	foreign	foreign	ADJ
ftr-346	299	23	source	source	NOUN
ftr-346	299	24	where	where	SCONJ
ftr-346	299	25	the	the	DET
ftr-346	299	26	sale	sale	NOUN
ftr-346	299	27	of	of	ADP
ftr-346	299	28	the	the	DET
ftr-346	299	29	personal	personal	ADJ
ftr-346	299	30	property	property	NOUN
ftr-346	299	31	is	be	AUX
ftr-346	299	32	attributable	attributable	ADJ
ftr-346	299	33	to	to	ADP
ftr-346	299	34	an	an	DET
ftr-346	299	35	office	office	NOUN
ftr-346	299	36	or	or	CCONJ
ftr-346	299	37	fixed	fix	VERB
ftr-346	299	38	place	place	NOUN
ftr-346	299	39	of	of	ADP
ftr-346	299	40	business	business	NOUN
ftr-346	299	41	maintained	maintain	VERB
ftr-346	299	42	by	by	ADP
ftr-346	299	43	the	the	DET
ftr-346	299	44	u.s	u.s	PROPN
ftr-346	299	45	.	.	PROPN
ftr-346	299	46	resident	resident	NOUN
ftr-346	299	47	in	in	ADP
ftr-346	299	48	a	a	DET
ftr-346	299	49	foreign	foreign	ADJ
ftr-346	299	50	country	country	NOUN
ftr-346	299	51	,	,	PUNCT
ftr-346	299	52	provided	provide	VERB
ftr-346	299	53	that	that	SCONJ
ftr-346	299	54	at	at	ADV
ftr-346	299	55	least	least	ADJ
ftr-346	299	56	a	a	DET
ftr-346	299	57	ten	ten	NUM
ftr-346	299	58	percent	percent	NOUN
ftr-346	299	59	income	income	NOUN
ftr-346	299	60	tax	tax	NOUN
ftr-346	299	61	is	be	AUX
ftr-346	299	62	actually	actually	ADV
ftr-346	299	63	paid	pay	VERB
ftr-346	299	64	to	to	ADP
ftr-346	299	65	a	a	DET
ftr-346	299	66	foreign	foreign	ADJ
ftr-346	299	67	country	country	NOUN
ftr-346	299	68	with	with	ADP
ftr-346	299	69	respect	respect	NOUN
ftr-346	299	70	to	to	ADP
ftr-346	299	71	the	the	DET
ftr-346	299	72	gain	gain	NOUN
ftr-346	299	73	)	)	PUNCT
ftr-346	299	74	.	.	PUNCT
ftr-346	300	1	[	[	X
ftr-346	300	2	vol	vol	NOUN
ftr-346	300	3	.	.	PUNCT
ftr-346	301	1	11:7576	11:7576	NUM
ftr-346	301	2	sourcing	source	VERB
ftr-346	301	3	income	income	NOUN
ftr-346	301	4	among	among	ADP
ftr-346	301	5	nations	nation	NOUN
ftr-346	301	6	3	3	NUM
ftr-346	301	7	.	.	PUNCT
ftr-346	301	8	national	national	ADJ
ftr-346	301	9	interests	interest	NOUN
ftr-346	301	10	unrelated	unrelated	ADJ
ftr-346	301	11	to	to	ADP
ftr-346	301	12	traditional	traditional	ADJ
ftr-346	301	13	tax	tax	NOUN
ftr-346	301	14	policy	policy	NOUN
ftr-346	301	15	goals	goal	NOUN
ftr-346	301	16	a	a	DET
ftr-346	301	17	country	country	NOUN
ftr-346	301	18	's	's	PART
ftr-346	301	19	national	national	ADJ
ftr-346	301	20	interests	interest	NOUN
ftr-346	301	21	unrelated	unrelated	ADJ
ftr-346	301	22	to	to	ADP
ftr-346	301	23	traditional	traditional	ADJ
ftr-346	301	24	tax	tax	NOUN
ftr-346	301	25	policy	policy	NOUN
ftr-346	301	26	goals	goal	NOUN
ftr-346	301	27	may	may	AUX
ftr-346	301	28	also	also	ADV
ftr-346	301	29	affect	affect	VERB
ftr-346	301	30	the	the	DET
ftr-346	301	31	design	design	NOUN
ftr-346	301	32	of	of	ADP
ftr-346	301	33	source	source	NOUN
ftr-346	301	34	rules	rule	NOUN
ftr-346	301	35	.	.	PUNCT
ftr-346	302	1	for	for	ADP
ftr-346	302	2	example	example	NOUN
ftr-346	302	3	,	,	PUNCT
ftr-346	302	4	the	the	DET
ftr-346	302	5	united	united	PROPN
ftr-346	302	6	states	states	PROPN
ftr-346	302	7	uses	use	VERB
ftr-346	302	8	the	the	DET
ftr-346	302	9	source	source	NOUN
ftr-346	302	10	rules	rule	NOUN
ftr-346	302	11	in	in	ADP
ftr-346	302	12	order	order	NOUN
ftr-346	302	13	to	to	PART
ftr-346	302	14	provide	provide	VERB
ftr-346	302	15	export	export	NOUN
ftr-346	302	16	incentives	incentive	NOUN
ftr-346	302	17	.	.	PUNCT
ftr-346	303	1	in	in	ADP
ftr-346	303	2	1986	1986	NUM
ftr-346	303	3	the	the	DET
ftr-346	303	4	united	united	PROPN
ftr-346	303	5	states	states	PROPN
ftr-346	303	6	generally	generally	ADV
ftr-346	303	7	repealed	repeal	VERB
ftr-346	303	8	the	the	DET
ftr-346	303	9	title	title	NOUN
ftr-346	303	10	passage	passage	NOUN
ftr-346	303	11	rule	rule	NOUN
ftr-346	303	12	for	for	ADP
ftr-346	303	13	sourcing	source	VERB
ftr-346	303	14	personal	personal	ADJ
ftr-346	303	15	property	property	NOUN
ftr-346	303	16	gains	gain	NOUN
ftr-346	303	17	because	because	SCONJ
ftr-346	303	18	it	it	PRON
ftr-346	303	19	did	do	AUX
ftr-346	303	20	not	not	PART
ftr-346	303	21	want	want	VERB
ftr-346	303	22	u.s	u.s	PROPN
ftr-346	303	23	.	.	PROPN
ftr-346	303	24	taxpayers	taxpayer	NOUN
ftr-346	303	25	to	to	PART
ftr-346	303	26	be	be	AUX
ftr-346	303	27	able	able	ADJ
ftr-346	303	28	to	to	PART
ftr-346	303	29	generate	generate	VERB
ftr-346	303	30	foreign	foreign	ADJ
ftr-346	303	31	source	source	NOUN
ftr-346	303	32	income	income	NOUN
ftr-346	303	33	on	on	ADP
ftr-346	303	34	sales	sale	NOUN
ftr-346	303	35	that	that	PRON
ftr-346	303	36	were	be	AUX
ftr-346	303	37	not	not	PART
ftr-346	303	38	likely	likely	ADJ
ftr-346	303	39	to	to	PART
ftr-346	303	40	be	be	AUX
ftr-346	303	41	subject	subject	ADJ
ftr-346	303	42	to	to	ADP
ftr-346	303	43	a	a	DET
ftr-346	303	44	foreign	foreign	ADJ
ftr-346	303	45	tax	tax	NOUN
ftr-346	303	46	(	(	PUNCT
ftr-346	303	47	an	an	DET
ftr-346	303	48	application	application	NOUN
ftr-346	303	49	of	of	ADP
ftr-346	303	50	the	the	DET
ftr-346	303	51	expected	expect	VERB
ftr-346	303	52	-	-	PUNCT
ftr-346	303	53	to	to	ADP
ftr-346	303	54	-	-	PUNCT
ftr-346	303	55	tax	tax	NOUN
ftr-346	303	56	principle	principle	NOUN
ftr-346	303	57	discussed	discuss	VERB
ftr-346	303	58	above	above	ADP
ftr-346	303	59	)	)	PUNCT
ftr-346	303	60	.	.	PUNCT
ftr-346	304	1	such	such	ADJ
ftr-346	304	2	low	low	ADJ
ftr-346	304	3	or	or	CCONJ
ftr-346	304	4	non	non	ADJ
ftr-346	304	5	-	-	ADJ
ftr-346	304	6	taxed	tax	VERB
ftr-346	304	7	foreign	foreign	ADJ
ftr-346	304	8	income	income	NOUN
ftr-346	304	9	could	could	AUX
ftr-346	304	10	be	be	AUX
ftr-346	304	11	used	use	VERB
ftr-346	304	12	to	to	PART
ftr-346	304	13	absorb	absorb	VERB
ftr-346	304	14	excess	excess	ADJ
ftr-346	304	15	foreign	foreign	ADJ
ftr-346	304	16	tax	tax	NOUN
ftr-346	304	17	credits	credit	NOUN
ftr-346	304	18	on	on	ADP
ftr-346	304	19	high	high	ADV
ftr-346	304	20	-	-	PUNCT
ftr-346	304	21	taxed	tax	VERB
ftr-346	304	22	foreign	foreign	ADJ
ftr-346	304	23	income	income	NOUN
ftr-346	304	24	.	.	PUNCT
ftr-346	305	1	however	however	ADV
ftr-346	305	2	,	,	PUNCT
ftr-346	305	3	the	the	DET
ftr-346	305	4	united	united	PROPN
ftr-346	305	5	states	states	PROPN
ftr-346	305	6	retained	retain	VERB
ftr-346	305	7	the	the	DET
ftr-346	305	8	title	title	NOUN
ftr-346	305	9	passage	passage	NOUN
ftr-346	305	10	rule	rule	NOUN
ftr-346	305	11	for	for	ADP
ftr-346	305	12	sales	sale	NOUN
ftr-346	305	13	of	of	ADP
ftr-346	305	14	inventory	inventory	NOUN
ftr-346	305	15	out	out	ADP
ftr-346	305	16	of	of	ADP
ftr-346	305	17	a	a	DET
ftr-346	305	18	concern	concern	NOUN
ftr-346	305	19	that	that	SCONJ
ftr-346	305	20	the	the	DET
ftr-346	305	21	repeal	repeal	NOUN
ftr-346	305	22	of	of	ADP
ftr-346	305	23	this	this	DET
ftr-346	305	24	rule	rule	NOUN
ftr-346	305	25	for	for	ADP
ftr-346	305	26	inventory	inventory	NOUN
ftr-346	305	27	sales	sale	NOUN
ftr-346	305	28	would	would	AUX
ftr-346	305	29	create	create	VERB
ftr-346	305	30	difficulties	difficulty	NOUN
ftr-346	305	31	for	for	ADP
ftr-346	305	32	u.s	u.s	PROPN
ftr-346	305	33	.	.	PROPN
ftr-346	305	34	businesses	business	NOUN
ftr-346	305	35	competing	compete	VERB
ftr-346	305	36	in	in	ADP
ftr-346	305	37	international	international	PROPN
ftr-346	305	38	commerce	commerce	NOUN
ftr-346	305	39	,	,	PUNCT
ftr-346	305	40	especially	especially	ADV
ftr-346	305	41	given	give	VERB
ftr-346	305	42	the	the	DET
ftr-346	305	43	substantial	substantial	ADJ
ftr-346	305	44	u.s	u.s	PROPN
ftr-346	305	45	.	.	PROPN
ftr-346	305	46	trade	trade	NOUN
ftr-346	305	47	deficit	deficit	NOUN
ftr-346	305	48	at	at	ADP
ftr-346	305	49	that	that	DET
ftr-346	305	50	time	time	NOUN
ftr-346	305	51	.	.	PUNCT
ftr-346	306	1	8	8	NUM
ftr-346	306	2	thus	thus	ADV
ftr-346	306	3	,	,	PUNCT
ftr-346	306	4	the	the	DET
ftr-346	306	5	united	united	PROPN
ftr-346	306	6	states	states	PROPN
ftr-346	306	7	'	'	PART
ftr-346	306	8	continued	continue	VERB
ftr-346	306	9	use	use	NOUN
ftr-346	306	10	of	of	ADP
ftr-346	306	11	the	the	DET
ftr-346	306	12	title	title	NOUN
ftr-346	306	13	passage	passage	NOUN
ftr-346	306	14	rule	rule	NOUN
ftr-346	306	15	for	for	ADP
ftr-346	306	16	inventory	inventory	NOUN
ftr-346	306	17	sales	sale	NOUN
ftr-346	306	18	is	be	AUX
ftr-346	306	19	a	a	DET
ftr-346	306	20	form	form	NOUN
ftr-346	306	21	of	of	ADP
ftr-346	306	22	export	export	NOUN
ftr-346	306	23	incentive	incentive	NOUN
ftr-346	306	24	.	.	PUNCT
ftr-346	307	1	in	in	ADP
ftr-346	307	2	addition	addition	NOUN
ftr-346	307	3	,	,	PUNCT
ftr-346	307	4	as	as	SCONJ
ftr-346	307	5	mentioned	mention	VERB
ftr-346	307	6	above	above	ADV
ftr-346	307	7	,	,	PUNCT
ftr-346	307	8	many	many	ADJ
ftr-346	307	9	countries	country	NOUN
ftr-346	307	10	,	,	PUNCT
ftr-346	307	11	including	include	VERB
ftr-346	307	12	the	the	DET
ftr-346	307	13	united	united	PROPN
ftr-346	307	14	states	states	PROPN
ftr-346	307	15	,	,	PUNCT
ftr-346	307	16	generally	generally	ADV
ftr-346	307	17	provide	provide	VERB
ftr-346	307	18	tax	tax	NOUN
ftr-346	307	19	exemptions	exemption	NOUN
ftr-346	307	20	for	for	ADP
ftr-346	307	21	domestic	domestic	ADJ
ftr-346	307	22	source	source	NOUN
ftr-346	307	23	interest	interest	NOUN
ftr-346	307	24	income	income	NOUN
ftr-346	307	25	received	receive	VERB
ftr-346	307	26	by	by	ADP
ftr-346	307	27	nonresidents.6	nonresidents.6	PROPN
ftr-346	307	28	9	9	NUM
ftr-346	307	29	the	the	DET
ftr-346	307	30	purpose	purpose	NOUN
ftr-346	307	31	for	for	ADP
ftr-346	307	32	the	the	DET
ftr-346	307	33	portfolio	portfolio	NOUN
ftr-346	307	34	interest	interest	NOUN
ftr-346	307	35	exemption	exemption	NOUN
ftr-346	307	36	is	be	AUX
ftr-346	307	37	to	to	PART
ftr-346	307	38	allow	allow	VERB
ftr-346	307	39	domestic	domestic	ADJ
ftr-346	307	40	borrowers	borrower	NOUN
ftr-346	307	41	unrestricted	unrestricted	ADJ
ftr-346	307	42	access	access	NOUN
ftr-346	307	43	to	to	ADP
ftr-346	307	44	the	the	DET
ftr-346	307	45	eurobond	eurobond	NOUN
ftr-346	307	46	market	market	NOUN
ftr-346	307	47	,	,	PUNCT
ftr-346	307	48	where	where	SCONJ
ftr-346	307	49	debt	debt	NOUN
ftr-346	307	50	securities	security	NOUN
ftr-346	307	51	are	be	AUX
ftr-346	307	52	generally	generally	ADV
ftr-346	307	53	free	free	ADJ
ftr-346	307	54	of	of	ADP
ftr-346	307	55	taxes	taxis	NOUN
ftr-346	307	56	withheld	withhold	VERB
ftr-346	307	57	at	at	ADP
ftr-346	307	58	source	source	NOUN
ftr-346	307	59	and	and	CCONJ
ftr-346	307	60	where	where	SCONJ
ftr-346	307	61	the	the	DET
ftr-346	307	62	issuer	issuer	NOUN
ftr-346	307	63	would	would	AUX
ftr-346	307	64	generally	generally	ADV
ftr-346	307	65	be	be	AUX
ftr-346	307	66	required	require	VERB
ftr-346	307	67	to	to	PART
ftr-346	307	68	pay	pay	VERB
ftr-346	307	69	interest	interest	NOUN
ftr-346	307	70	net	net	NOUN
ftr-346	307	71	of	of	ADP
ftr-346	307	72	any	any	DET
ftr-346	307	73	source	source	NOUN
ftr-346	307	74	tax	tax	NOUN
ftr-346	307	75	.	.	PUNCT
ftr-346	308	1	70	70	NUM
ftr-346	308	2	to	to	ADP
ftr-346	308	3	the	the	DET
ftr-346	308	4	extent	extent	NOUN
ftr-346	308	5	that	that	SCONJ
ftr-346	308	6	a	a	DET
ftr-346	308	7	source	source	NOUN
ftr-346	308	8	withholding	withholding	NOUN
ftr-346	308	9	tax	tax	NOUN
ftr-346	308	10	is	be	AUX
ftr-346	308	11	imposed	impose	VERB
ftr-346	308	12	,	,	PUNCT
ftr-346	308	13	a	a	DET
ftr-346	308	14	borrower	borrower	NOUN
ftr-346	308	15	in	in	ADP
ftr-346	308	16	the	the	DET
ftr-346	308	17	eurobond	eurobond	NOUN
ftr-346	308	18	market	market	NOUN
ftr-346	308	19	would	would	AUX
ftr-346	308	20	generally	generally	ADV
ftr-346	308	21	have	have	VERB
ftr-346	308	22	to	to	PART
ftr-346	308	23	gross	gross	VERB
ftr-346	308	24	up	up	ADP
ftr-346	308	25	the	the	DET
ftr-346	308	26	interest	interest	NOUN
ftr-346	308	27	payment	payment	NOUN
ftr-346	308	28	to	to	PART
ftr-346	308	29	cover	cover	VERB
ftr-346	308	30	the	the	DET
ftr-346	308	31	tax.7	tax.7	PROPN
ftr-346	308	32	1	1	NUM
ftr-346	308	33	the	the	DET
ftr-346	308	34	exemptions	exemption	NOUN
ftr-346	308	35	for	for	ADP
ftr-346	308	36	interest	interest	NOUN
ftr-346	308	37	promote	promote	VERB
ftr-346	308	38	national	national	ADJ
ftr-346	308	39	,	,	PUNCT
ftr-346	308	40	non	non	ADJ
ftr-346	308	41	-	-	ADJ
ftr-346	308	42	tax	tax	ADJ
ftr-346	308	43	policy	policy	NOUN
ftr-346	308	44	objectives	objective	NOUN
ftr-346	308	45	by	by	ADP
ftr-346	308	46	allowing	allow	VERB
ftr-346	308	47	less	less	ADV
ftr-346	308	48	costly	costly	ADJ
ftr-346	308	49	borrowings	borrowing	NOUN
ftr-346	308	50	by	by	ADP
ftr-346	308	51	domestic	domestic	ADJ
ftr-346	308	52	persons	person	NOUN
ftr-346	308	53	,	,	PUNCT
ftr-346	308	54	as	as	ADV
ftr-346	308	55	well	well	ADV
ftr-346	308	56	by	by	ADP
ftr-346	308	57	encouraging	encourage	VERB
ftr-346	308	58	non	non	NOUN
ftr-346	308	59	-	-	NOUN
ftr-346	308	60	residents	resident	NOUN
ftr-346	308	61	to	to	PART
ftr-346	308	62	lend	lend	VERB
ftr-346	308	63	money	money	NOUN
ftr-346	308	64	to	to	ADP
ftr-346	308	65	residents	resident	NOUN
ftr-346	308	66	of	of	ADP
ftr-346	308	67	a	a	DET
ftr-346	308	68	particular	particular	ADJ
ftr-346	308	69	country.72	country.72	NOUN
ftr-346	308	70	66	66	NUM
ftr-346	308	71	.	.	PUNCT
ftr-346	309	1	see	see	VERB
ftr-346	309	2	1986	1986	NUM
ftr-346	309	3	bluebook	bluebook	NOUN
ftr-346	309	4	,	,	PUNCT
ftr-346	309	5	supra	supra	PROPN
ftr-346	309	6	note	note	NOUN
ftr-346	309	7	60	60	NUM
ftr-346	309	8	,	,	PUNCT
ftr-346	309	9	at	at	ADP
ftr-346	309	10	918	918	NUM
ftr-346	309	11	.	.	PUNCT
ftr-346	309	12	67	67	NUM
ftr-346	309	13	.	.	PUNCT
ftr-346	310	1	see	see	VERB
ftr-346	310	2	i	i	PRON
ftr-346	310	3	d.	d.	PROPN
ftr-346	310	4	68	68	NUM
ftr-346	310	5	.	.	PUNCT
ftr-346	311	1	see	see	VERB
ftr-346	311	2	i	i	PRON
ftr-346	311	3	d.	d.	PROPN
ftr-346	311	4	69	69	NUM
ftr-346	311	5	.	.	PUNCT
ftr-346	312	1	see	see	VERB
ftr-346	312	2	supra	supra	PROPN
ftr-346	312	3	note	note	PROPN
ftr-346	312	4	21	21	NUM
ftr-346	312	5	and	and	CCONJ
ftr-346	312	6	accompanying	accompany	VERB
ftr-346	312	7	text	text	NOUN
ftr-346	312	8	.	.	PUNCT
ftr-346	313	1	70	70	NUM
ftr-346	313	2	.	.	PUNCT
ftr-346	313	3	see	see	VERB
ftr-346	313	4	staff	staff	NOUN
ftr-346	313	5	of	of	ADP
ftr-346	313	6	the	the	DET
ftr-346	313	7	joint	joint	ADJ
ftr-346	313	8	comm	comm	NOUN
ftr-346	313	9	.	.	PUNCT
ftr-346	314	1	on	on	ADP
ftr-346	314	2	taxation	taxation	NOUN
ftr-346	314	3	,	,	PUNCT
ftr-346	314	4	98th	98th	ADJ
ftr-346	314	5	cong	cong	NOUN
ftr-346	314	6	.	.	PUNCT
ftr-346	314	7	,	,	PUNCT
ftr-346	314	8	general	general	ADJ
ftr-346	314	9	explanation	explanation	NOUN
ftr-346	314	10	of	of	ADP
ftr-346	314	11	the	the	DET
ftr-346	314	12	revenue	revenue	NOUN
ftr-346	314	13	provisions	provision	NOUN
ftr-346	314	14	of	of	ADP
ftr-346	314	15	the	the	DET
ftr-346	314	16	deficit	deficit	NOUN
ftr-346	314	17	reduction	reduction	NOUN
ftr-346	314	18	act	act	NOUN
ftr-346	314	19	of	of	ADP
ftr-346	314	20	1984	1984	NUM
ftr-346	314	21	,	,	PUNCT
ftr-346	314	22	at	at	ADP
ftr-346	314	23	388	388	NUM
ftr-346	314	24	-	-	SYM
ftr-346	314	25	89	89	NUM
ftr-346	314	26	(	(	PUNCT
ftr-346	314	27	1984	1984	NUM
ftr-346	314	28	)	)	PUNCT
ftr-346	314	29	.	.	PUNCT
ftr-346	315	1	71	71	NUM
ftr-346	315	2	.	.	PUNCT
ftr-346	315	3	see	see	VERB
ftr-346	315	4	i	i	PRON
ftr-346	315	5	d.	d.	PROPN
ftr-346	315	6	72	72	NUM
ftr-346	315	7	.	.	PUNCT
ftr-346	316	1	see	see	VERB
ftr-346	316	2	ali	ali	PROPN
ftr-346	316	3	project	project	PROPN
ftr-346	316	4	ii	ii	PROPN
ftr-346	316	5	,	,	PUNCT
ftr-346	316	6	supra	supra	PROPN
ftr-346	316	7	note	note	PROPN
ftr-346	316	8	21	21	NUM
ftr-346	316	9	,	,	PUNCT
ftr-346	316	10	at	at	ADP
ftr-346	316	11	195	195	NUM
ftr-346	316	12	(	(	PUNCT
ftr-346	316	13	stating	state	VERB
ftr-346	316	14	that	that	SCONJ
ftr-346	316	15	the	the	DET
ftr-346	316	16	u.s	u.s	PROPN
ftr-346	316	17	.	.	PROPN
ftr-346	316	18	tax	tax	NOUN
ftr-346	316	19	exemptions	exemption	NOUN
ftr-346	316	20	for	for	ADP
ftr-346	316	21	interest	interest	NOUN
ftr-346	316	22	reflect	reflect	VERB
ftr-346	316	23	a	a	DET
ftr-346	316	24	policy	policy	NOUN
ftr-346	316	25	judgment	judgment	NOUN
ftr-346	316	26	that	that	SCONJ
ftr-346	316	27	it	it	PRON
ftr-346	316	28	is	be	AUX
ftr-346	316	29	critical	critical	ADJ
ftr-346	316	30	to	to	PART
ftr-346	316	31	stimulate	stimulate	VERB
ftr-346	316	32	or	or	CCONJ
ftr-346	316	33	preserve	preserve	VERB
ftr-346	316	34	the	the	DET
ftr-346	316	35	willingness	willingness	NOUN
ftr-346	316	36	of	of	ADP
ftr-346	316	37	non	non	NOUN
ftr-346	316	38	-	-	NOUN
ftr-346	316	39	residents	resident	NOUN
ftr-346	316	40	to	to	PART
ftr-346	316	41	lend	lend	VERB
ftr-346	316	42	to	to	ADP
ftr-346	316	43	u.s	u.s	PROPN
ftr-346	316	44	.	.	PROPN
ftr-346	316	45	borrowers	borrower	NOUN
ftr-346	316	46	)	)	PUNCT
ftr-346	316	47	;	;	PUNCT
ftr-346	316	48	yoram	yoram	PROPN
ftr-346	316	49	keinan	keinan	PROPN
ftr-346	316	50	,	,	PUNCT
ftr-346	316	51	the	the	DET
ftr-346	316	52	case	case	NOUN
ftr-346	316	53	for	for	ADP
ftr-346	316	54	residency	residency	NOUN
ftr-346	316	55	-	-	PUNCT
ftr-346	316	56	based	base	VERB
ftr-346	316	57	taxation	taxation	NOUN
ftr-346	316	58	of	of	ADP
ftr-346	316	59	financial	financial	ADJ
ftr-346	316	60	transactions	transaction	NOUN
ftr-346	316	61	in	in	ADP
ftr-346	316	62	developing	develop	VERB
ftr-346	316	63	countries	country	NOUN
ftr-346	316	64	,	,	PUNCT
ftr-346	316	65	9	9	NUM
ftr-346	316	66	fla	fla	NOUN
ftr-346	316	67	.	.	PUNCT
ftr-346	317	1	tax	tax	PROPN
ftr-346	317	2	rev	rev	PROPN
ftr-346	317	3	.	.	PROPN
ftr-346	317	4	1	1	NUM
ftr-346	317	5	,	,	PUNCT
ftr-346	317	6	26	26	NUM
ftr-346	317	7	(	(	PUNCT
ftr-346	317	8	"	"	PUNCT
ftr-346	317	9	the	the	DET
ftr-346	317	10	portfolio	portfolio	NOUN
ftr-346	317	11	-	-	PUNCT
ftr-346	317	12	interest	interest	NOUN
ftr-346	317	13	exception	exception	NOUN
ftr-346	317	14	is	be	AUX
ftr-346	317	15	perhaps	perhaps	ADV
ftr-346	317	16	the	the	DET
ftr-346	317	17	purest	pure	ADJ
ftr-346	317	18	example	example	NOUN
ftr-346	317	19	of	of	ADP
ftr-346	317	20	enlightened	enlighten	VERB
ftr-346	317	21	self	self	NOUN
ftr-346	317	22	-	-	PUNCT
ftr-346	317	23	interest	interest	NOUN
ftr-346	317	24	and	and	CCONJ
ftr-346	317	25	realism	realism	NOUN
ftr-346	317	26	in	in	ADP
ftr-346	317	27	attracting	attract	VERB
ftr-346	317	28	foreign	foreign	ADJ
ftr-346	317	29	capital	capital	NOUN
ftr-346	317	30	.	.	PUNCT
ftr-346	317	31	"	"	PUNCT
ftr-346	318	1	(	(	PUNCT
ftr-346	318	2	quoting	quote	VERB
ftr-346	318	3	from	from	ADP
ftr-346	318	4	dan	dan	PROPN
ftr-346	318	5	r.	r.	PROPN
ftr-346	318	6	mastromarco	mastromarco	PROPN
ftr-346	318	7	&	&	CCONJ
ftr-346	318	8	lawrence	lawrence	PROPN
ftr-346	318	9	a.	a.	PROPN
ftr-346	318	10	hunter	hunter	PROPN
ftr-346	318	11	,	,	PUNCT
ftr-346	318	12	the	the	DET
ftr-346	318	13	u.s	u.s	PROPN
ftr-346	318	14	.	.	PROPN
ftr-346	318	15	anti	anti	ADJ
ftr-346	318	16	-	-	ADJ
ftr-346	318	17	savings	savings	ADJ
ftr-346	318	18	directive	directive	NOUN
ftr-346	318	19	,	,	PUNCT
ftr-346	318	20	2002	2002	NUM
ftr-346	318	21	tnt	tnt	PROPN
ftr-346	318	22	247	247	NUM
ftr-346	318	23	-	-	SYM
ftr-346	318	24	28	28	NUM
ftr-346	318	25	)	)	PUNCT
ftr-346	318	26	)	)	PUNCT
ftr-346	318	27	.	.	PUNCT
ftr-346	319	1	similarly	similarly	ADV
ftr-346	319	2	,	,	PUNCT
ftr-346	319	3	the	the	DET
ftr-346	319	4	u.s	u.s	PROPN
ftr-346	319	5	.	.	PROPN
ftr-346	319	6	rules	rule	NOUN
ftr-346	319	7	that	that	PRON
ftr-346	319	8	generally	generally	ADV
ftr-346	319	9	treat	treat	VERB
ftr-346	319	10	the	the	DET
ftr-346	319	11	2011	2011	NUM
ftr-346	319	12	]	]	PUNCT
ftr-346	319	13	577	577	NUM
ftr-346	319	14	florida	florida	PROPN
ftr-346	319	15	tax	tax	NOUN
ftr-346	319	16	review	review	NOUN
ftr-346	319	17	4	4	X
ftr-346	319	18	.	.	PUNCT
ftr-346	320	1	principles	principle	NOUN
ftr-346	320	2	reflected	reflect	VERB
ftr-346	320	3	in	in	ADP
ftr-346	320	4	treaties	treaty	NOUN
ftr-346	320	5	as	as	SCONJ
ftr-346	320	6	noted	note	VERB
ftr-346	320	7	above	above	ADP
ftr-346	320	8	,	,	PUNCT
ftr-346	320	9	treaties	treaty	NOUN
ftr-346	320	10	typically	typically	ADV
ftr-346	320	11	limit	limit	VERB
ftr-346	320	12	a	a	DET
ftr-346	320	13	country	country	NOUN
ftr-346	320	14	's	's	PART
ftr-346	320	15	exercise	exercise	NOUN
ftr-346	320	16	of	of	ADP
ftr-346	320	17	source	source	NOUN
ftr-346	320	18	taxation	taxation	NOUN
ftr-346	320	19	by	by	ADP
ftr-346	320	20	reducing	reduce	VERB
ftr-346	320	21	or	or	CCONJ
ftr-346	320	22	eliminating	eliminate	VERB
ftr-346	320	23	the	the	DET
ftr-346	320	24	withholding	withholding	NOUN
ftr-346	320	25	tax	tax	NOUN
ftr-346	320	26	on	on	ADP
ftr-346	320	27	investment	investment	NOUN
ftr-346	320	28	income	income	NOUN
ftr-346	320	29	such	such	ADJ
ftr-346	320	30	as	as	ADP
ftr-346	320	31	interest	interest	NOUN
ftr-346	320	32	,	,	PUNCT
ftr-346	320	33	dividends	dividend	NOUN
ftr-346	320	34	,	,	PUNCT
ftr-346	320	35	and	and	CCONJ
ftr-346	320	36	royalties	royalty	NOUN
ftr-346	320	37	.	.	PUNCT
ftr-346	321	1	an	an	DET
ftr-346	321	2	important	important	ADJ
ftr-346	321	3	reason	reason	NOUN
ftr-346	321	4	for	for	ADP
ftr-346	321	5	the	the	DET
ftr-346	321	6	reduction	reduction	NOUN
ftr-346	321	7	of	of	ADP
ftr-346	321	8	withholding	withhold	VERB
ftr-346	321	9	taxes	taxis	NOUN
ftr-346	321	10	on	on	ADP
ftr-346	321	11	investment	investment	NOUN
ftr-346	321	12	income	income	NOUN
ftr-346	321	13	is	be	AUX
ftr-346	321	14	to	to	PART
ftr-346	321	15	avoid	avoid	VERB
ftr-346	321	16	excessive	excessive	ADJ
ftr-346	321	17	taxation	taxation	NOUN
ftr-346	321	18	by	by	ADP
ftr-346	321	19	the	the	DET
ftr-346	321	20	source	source	NOUN
ftr-346	321	21	country.7	country.7	PROPN
ftr-346	321	22	4	4	NUM
ftr-346	321	23	gross	gross	ADJ
ftr-346	321	24	basis	basis	NOUN
ftr-346	321	25	withholding	withholding	NOUN
ftr-346	321	26	taxes	taxis	NOUN
ftr-346	321	27	that	that	PRON
ftr-346	321	28	take	take	VERB
ftr-346	321	29	no	no	DET
ftr-346	321	30	account	account	NOUN
ftr-346	321	31	of	of	ADP
ftr-346	321	32	expenses	expense	NOUN
ftr-346	321	33	associated	associate	VERB
ftr-346	321	34	with	with	ADP
ftr-346	321	35	the	the	DET
ftr-346	321	36	income	income	NOUN
ftr-346	321	37	can	can	AUX
ftr-346	321	38	result	result	VERB
ftr-346	321	39	in	in	ADP
ftr-346	321	40	a	a	DET
ftr-346	321	41	very	very	ADV
ftr-346	321	42	high	high	ADJ
ftr-346	321	43	rate	rate	NOUN
ftr-346	321	44	of	of	ADP
ftr-346	321	45	tax	tax	NOUN
ftr-346	321	46	on	on	ADP
ftr-346	321	47	the	the	DET
ftr-346	321	48	net	net	ADJ
ftr-346	321	49	income	income	NOUN
ftr-346	321	50	from	from	ADP
ftr-346	321	51	a	a	DET
ftr-346	321	52	transaction	transaction	NOUN
ftr-346	321	53	.	.	PUNCT
ftr-346	322	1	the	the	DET
ftr-346	322	2	quintessential	quintessential	ADJ
ftr-346	322	3	example	example	NOUN
ftr-346	322	4	is	be	AUX
ftr-346	322	5	interest	interest	NOUN
ftr-346	322	6	income	income	NOUN
ftr-346	322	7	derived	derive	VERB
ftr-346	322	8	by	by	ADP
ftr-346	322	9	a	a	DET
ftr-346	322	10	financial	financial	ADJ
ftr-346	322	11	institutional	institutional	NOUN
ftr-346	322	12	upon	upon	SCONJ
ftr-346	322	13	relending	relende	VERB
ftr-346	322	14	funds	fund	NOUN
ftr-346	322	15	that	that	PRON
ftr-346	322	16	are	be	AUX
ftr-346	322	17	borrowed	borrow	VERB
ftr-346	322	18	from	from	ADP
ftr-346	322	19	others	other	NOUN
ftr-346	322	20	;	;	PUNCT
ftr-346	322	21	in	in	ADP
ftr-346	322	22	this	this	DET
ftr-346	322	23	situation	situation	NOUN
ftr-346	322	24	,	,	PUNCT
ftr-346	322	25	a	a	DET
ftr-346	322	26	significant	significant	ADJ
ftr-346	322	27	gross	gross	ADJ
ftr-346	322	28	basis	basis	NOUN
ftr-346	322	29	tax	tax	NOUN
ftr-346	322	30	may	may	AUX
ftr-346	322	31	be	be	AUX
ftr-346	322	32	confiscatory	confiscatory	ADJ
ftr-346	322	33	in	in	SCONJ
ftr-346	322	34	that	that	SCONJ
ftr-346	322	35	it	it	PRON
ftr-346	322	36	could	could	AUX
ftr-346	322	37	exceed	exceed	VERB
ftr-346	322	38	the	the	DET
ftr-346	322	39	amount	amount	NOUN
ftr-346	322	40	of	of	ADP
ftr-346	322	41	net	net	ADJ
ftr-346	322	42	income	income	NOUN
ftr-346	322	43	from	from	ADP
ftr-346	322	44	the	the	DET
ftr-346	322	45	transaction	transaction	NOUN
ftr-346	322	46	.	.	PUNCT
ftr-346	323	1	another	another	DET
ftr-346	323	2	,	,	PUNCT
ftr-346	323	3	apparent	apparent	ADJ
ftr-346	323	4	reason	reason	NOUN
ftr-346	323	5	for	for	ADP
ftr-346	323	6	treaty	treaty	NOUN
ftr-346	323	7	provisions	provision	NOUN
ftr-346	323	8	that	that	PRON
ftr-346	323	9	reduce	reduce	VERB
ftr-346	323	10	or	or	CCONJ
ftr-346	323	11	eliminate	eliminate	VERB
ftr-346	323	12	source	source	NOUN
ftr-346	323	13	taxation	taxation	NOUN
ftr-346	323	14	on	on	ADP
ftr-346	323	15	investment	investment	NOUN
ftr-346	323	16	income	income	NOUN
ftr-346	323	17	is	be	AUX
ftr-346	323	18	the	the	DET
ftr-346	323	19	notion	notion	NOUN
ftr-346	323	20	that	that	SCONJ
ftr-346	323	21	the	the	DET
ftr-346	323	22	source	source	NOUN
ftr-346	323	23	country	country	NOUN
ftr-346	323	24	's	's	PART
ftr-346	323	25	claim	claim	NOUN
ftr-346	323	26	to	to	PART
ftr-346	323	27	tax	tax	VERB
ftr-346	323	28	such	such	ADJ
ftr-346	323	29	income	income	NOUN
ftr-346	323	30	may	may	AUX
ftr-346	323	31	be	be	AUX
ftr-346	323	32	considered	consider	VERB
ftr-346	323	33	to	to	PART
ftr-346	323	34	be	be	AUX
ftr-346	323	35	relatively	relatively	ADV
ftr-346	323	36	weak	weak	ADJ
ftr-346	323	37	.	.	PUNCT
ftr-346	324	1	the	the	DET
ftr-346	324	2	fact	fact	NOUN
ftr-346	324	3	that	that	SCONJ
ftr-346	324	4	the	the	DET
ftr-346	324	5	general	general	ADJ
ftr-346	324	6	elimination	elimination	NOUN
ftr-346	324	7	of	of	ADP
ftr-346	324	8	the	the	DET
ftr-346	324	9	source	source	NOUN
ftr-346	324	10	tax	tax	NOUN
ftr-346	324	11	on	on	ADP
ftr-346	324	12	interest	interest	NOUN
ftr-346	324	13	applies	apply	VERB
ftr-346	324	14	not	not	PART
ftr-346	324	15	only	only	ADV
ftr-346	324	16	to	to	ADP
ftr-346	324	17	financial	financial	ADJ
ftr-346	324	18	institutions	institution	NOUN
ftr-346	324	19	but	but	CCONJ
ftr-346	324	20	also	also	ADV
ftr-346	324	21	to	to	ADP
ftr-346	324	22	other	other	ADJ
ftr-346	324	23	interest	interest	NOUN
ftr-346	324	24	recipients	recipient	NOUN
ftr-346	324	25	suggests	suggest	VERB
ftr-346	324	26	that	that	SCONJ
ftr-346	324	27	another	another	DET
ftr-346	324	28	principle	principle	NOUN
ftr-346	324	29	is	be	AUX
ftr-346	324	30	at	at	ADP
ftr-346	324	31	work	work	NOUN
ftr-346	324	32	besides	besides	SCONJ
ftr-346	324	33	preventing	prevent	VERB
ftr-346	324	34	excessive	excessive	ADJ
ftr-346	324	35	source	source	NOUN
ftr-346	324	36	taxation	taxation	NOUN
ftr-346	324	37	.	.	PUNCT
ftr-346	324	38	"	"	PUNCT
ftr-346	325	1	likewise	likewise	ADV
ftr-346	325	2	,	,	PUNCT
ftr-346	325	3	the	the	DET
ftr-346	325	4	treaty	treaty	NOUN
ftr-346	325	5	rate	rate	NOUN
ftr-346	325	6	on	on	ADP
ftr-346	325	7	dividends	dividend	NOUN
ftr-346	325	8	,	,	PUNCT
ftr-346	325	9	typically	typically	ADV
ftr-346	325	10	fifteen	fifteen	NUM
ftr-346	325	11	percent	percent	NOUN
ftr-346	325	12	,	,	PUNCT
ftr-346	325	13	seems	seem	VERB
ftr-346	325	14	lower	low	ADJ
ftr-346	325	15	than	than	ADP
ftr-346	325	16	necessary	necessary	ADJ
ftr-346	325	17	to	to	PART
ftr-346	325	18	address	address	VERB
ftr-346	325	19	concerns	concern	NOUN
ftr-346	325	20	of	of	ADP
ftr-346	325	21	a	a	DET
ftr-346	325	22	high	high	ADJ
ftr-346	325	23	rate	rate	NOUN
ftr-346	325	24	of	of	ADP
ftr-346	325	25	source	source	NOUN
ftr-346	325	26	tax	tax	NOUN
ftr-346	325	27	on	on	ADP
ftr-346	325	28	net	net	ADJ
ftr-346	325	29	income	income	NOUN
ftr-346	325	30	,	,	PUNCT
ftr-346	325	31	given	give	VERB
ftr-346	325	32	the	the	DET
ftr-346	325	33	degree	degree	NOUN
ftr-346	325	34	of	of	ADP
ftr-346	325	35	associated	associated	ADJ
ftr-346	325	36	expenses	expense	NOUN
ftr-346	325	37	usually	usually	ADV
ftr-346	325	38	incurred	incur	VERB
ftr-346	325	39	in	in	ADP
ftr-346	325	40	connection	connection	NOUN
ftr-346	325	41	with	with	ADP
ftr-346	325	42	portfolio	portfolio	NOUN
ftr-346	325	43	investments	investment	NOUN
ftr-346	325	44	.	.	PUNCT
ftr-346	326	1	trading	trading	NOUN
ftr-346	326	2	of	of	ADP
ftr-346	326	3	stocks	stock	NOUN
ftr-346	326	4	or	or	CCONJ
ftr-346	326	5	securities	security	NOUN
ftr-346	326	6	as	as	ADP
ftr-346	326	7	not	not	PART
ftr-346	326	8	constituting	constitute	VERB
ftr-346	326	9	a	a	DET
ftr-346	326	10	u.s	u.s	PROPN
ftr-346	326	11	.	.	PROPN
ftr-346	326	12	trade	trade	NOUN
ftr-346	326	13	or	or	CCONJ
ftr-346	326	14	business	business	NOUN
ftr-346	326	15	were	be	AUX
ftr-346	326	16	enacted	enact	VERB
ftr-346	326	17	to	to	PART
ftr-346	326	18	encourage	encourage	VERB
ftr-346	326	19	foreign	foreign	ADJ
ftr-346	326	20	persons	person	NOUN
ftr-346	326	21	to	to	PART
ftr-346	326	22	invest	invest	VERB
ftr-346	326	23	in	in	ADP
ftr-346	326	24	u.s	u.s	PROPN
ftr-346	326	25	.	.	PROPN
ftr-346	326	26	capital	capital	NOUN
ftr-346	326	27	markets	market	NOUN
ftr-346	326	28	.	.	PUNCT
ftr-346	327	1	see	see	VERB
ftr-346	327	2	i	i	PRON
ftr-346	327	3	d	d	PROPN
ftr-346	327	4	at	at	ADP
ftr-346	327	5	54	54	NUM
ftr-346	327	6	.	.	PUNCT
ftr-346	328	1	73	73	NUM
ftr-346	328	2	.	.	PUNCT
ftr-346	329	1	see	see	VERB
ftr-346	329	2	supra	supra	PROPN
ftr-346	329	3	notes	note	VERB
ftr-346	329	4	22	22	NUM
ftr-346	329	5	-	-	SYM
ftr-346	329	6	23	23	NUM
ftr-346	329	7	,	,	PUNCT
ftr-346	329	8	28	28	NUM
ftr-346	329	9	and	and	CCONJ
ftr-346	329	10	accompanying	accompany	VERB
ftr-346	329	11	text	text	NOUN
ftr-346	329	12	.	.	PUNCT
ftr-346	330	1	74	74	NUM
ftr-346	330	2	.	.	PUNCT
ftr-346	331	1	see	see	VERB
ftr-346	331	2	ali	ali	PROPN
ftr-346	331	3	project	project	PROPN
ftr-346	331	4	ii	ii	PROPN
ftr-346	331	5	,	,	PUNCT
ftr-346	331	6	supra	supra	PROPN
ftr-346	331	7	note	note	PROPN
ftr-346	331	8	21	21	NUM
ftr-346	331	9	,	,	PUNCT
ftr-346	331	10	at	at	ADP
ftr-346	331	11	9	9	NUM
ftr-346	331	12	.	.	X
ftr-346	331	13	75	75	NUM
ftr-346	331	14	.	.	PUNCT
ftr-346	332	1	see	see	VERB
ftr-346	332	2	i	i	PRON
ftr-346	332	3	d.	d.	PROPN
ftr-346	332	4	76	76	NUM
ftr-346	332	5	.	.	PUNCT
ftr-346	333	1	see	see	VERB
ftr-346	333	2	i	i	PRON
ftr-346	333	3	d.	d.	PROPN
ftr-346	333	4	at	at	ADP
ftr-346	333	5	194	194	NUM
ftr-346	333	6	(	(	PUNCT
ftr-346	333	7	referring	refer	VERB
ftr-346	333	8	to	to	ADP
ftr-346	333	9	this	this	PRON
ftr-346	333	10	as	as	ADP
ftr-346	333	11	a	a	DET
ftr-346	333	12	possible	possible	ADJ
ftr-346	333	13	basis	basis	NOUN
ftr-346	333	14	for	for	ADP
ftr-346	333	15	the	the	DET
ftr-346	333	16	general	general	ADJ
ftr-346	333	17	treaty	treaty	NOUN
ftr-346	333	18	elimination	elimination	NOUN
ftr-346	333	19	of	of	ADP
ftr-346	333	20	source	source	NOUN
ftr-346	333	21	taxation	taxation	NOUN
ftr-346	333	22	of	of	ADP
ftr-346	333	23	interest	interest	NOUN
ftr-346	333	24	income	income	NOUN
ftr-346	333	25	)	)	PUNCT
ftr-346	333	26	;	;	PUNCT
ftr-346	333	27	michael	michael	PROPN
ftr-346	333	28	j.	j.	PROPN
ftr-346	333	29	graetz	graetz	PROPN
ftr-346	333	30	&	&	CCONJ
ftr-346	333	31	itai	itai	PROPN
ftr-346	333	32	grinberg	grinberg	PROPN
ftr-346	333	33	,	,	PUNCT
ftr-346	333	34	taxing	tax	VERB
ftr-346	333	35	international	international	ADJ
ftr-346	333	36	portfolio	portfolio	NOUN
ftr-346	333	37	income	income	NOUN
ftr-346	333	38	,	,	PUNCT
ftr-346	333	39	56	56	NUM
ftr-346	333	40	tax	tax	NOUN
ftr-346	333	41	l.	l.	PROPN
ftr-346	333	42	rev	rev	PROPN
ftr-346	333	43	.	.	PROPN
ftr-346	333	44	537	537	NUM
ftr-346	333	45	,	,	PUNCT
ftr-346	333	46	569	569	NUM
ftr-346	333	47	(	(	PUNCT
ftr-346	333	48	2003	2003	NUM
ftr-346	333	49	)	)	PUNCT
ftr-346	333	50	(	(	PUNCT
ftr-346	333	51	stating	state	VERB
ftr-346	333	52	that	that	SCONJ
ftr-346	333	53	the	the	DET
ftr-346	333	54	source	source	NOUN
ftr-346	333	55	country	country	NOUN
ftr-346	333	56	's	's	PART
ftr-346	333	57	claim	claim	NOUN
ftr-346	333	58	to	to	PART
ftr-346	333	59	tax	tax	NOUN
ftr-346	333	60	portfolio	portfolio	NOUN
ftr-346	333	61	income	income	NOUN
ftr-346	333	62	is	be	AUX
ftr-346	333	63	more	more	ADV
ftr-346	333	64	attenuated	attenuated	ADJ
ftr-346	333	65	than	than	ADP
ftr-346	333	66	its	its	PRON
ftr-346	333	67	claim	claim	NOUN
ftr-346	333	68	to	to	ADP
ftr-346	333	69	tax	tax	NOUN
ftr-346	333	70	business	business	NOUN
ftr-346	333	71	income	income	NOUN
ftr-346	333	72	and	and	CCONJ
ftr-346	333	73	that	that	SCONJ
ftr-346	333	74	the	the	DET
ftr-346	333	75	claims	claim	NOUN
ftr-346	333	76	of	of	ADP
ftr-346	333	77	the	the	DET
ftr-346	333	78	residence	residence	NOUN
ftr-346	333	79	country	country	NOUN
ftr-346	333	80	seem	seem	VERB
ftr-346	333	81	to	to	PART
ftr-346	333	82	deserve	deserve	VERB
ftr-346	333	83	priority	priority	NOUN
ftr-346	333	84	in	in	ADP
ftr-346	333	85	the	the	DET
ftr-346	333	86	inter	inter	ADJ
ftr-346	333	87	-	-	ADJ
ftr-346	333	88	nation	nation	ADJ
ftr-346	333	89	allocation	allocation	NOUN
ftr-346	333	90	of	of	ADP
ftr-346	333	91	tax	tax	NOUN
ftr-346	333	92	jurisdiction	jurisdiction	NOUN
ftr-346	333	93	over	over	ADP
ftr-346	333	94	portfolio	portfolio	NOUN
ftr-346	333	95	income	income	NOUN
ftr-346	333	96	;	;	PUNCT
ftr-346	333	97	pointing	point	VERB
ftr-346	333	98	out	out	ADP
ftr-346	333	99	that	that	DET
ftr-346	333	100	primary	primary	ADJ
ftr-346	333	101	allocation	allocation	NOUN
ftr-346	333	102	of	of	ADP
ftr-346	333	103	taxing	tax	VERB
ftr-346	333	104	rights	right	NOUN
ftr-346	333	105	over	over	ADP
ftr-346	333	106	portfolio	portfolio	NOUN
ftr-346	333	107	income	income	NOUN
ftr-346	333	108	reflects	reflect	VERB
ftr-346	333	109	this	this	DET
ftr-346	333	110	priority	priority	NOUN
ftr-346	333	111	)	)	PUNCT
ftr-346	333	112	.	.	PUNCT
ftr-346	334	1	77	77	NUM
ftr-346	334	2	.	.	PUNCT
ftr-346	335	1	see	see	VERB
ftr-346	335	2	ali	ali	PROPN
ftr-346	335	3	project	project	PROPN
ftr-346	335	4	ii	ii	PROPN
ftr-346	335	5	,	,	PUNCT
ftr-346	335	6	supra	supra	PROPN
ftr-346	335	7	note	note	PROPN
ftr-346	335	8	21	21	NUM
ftr-346	335	9	,	,	PUNCT
ftr-346	335	10	at	at	ADP
ftr-346	335	11	193	193	NUM
ftr-346	335	12	-	-	SYM
ftr-346	335	13	94	94	NUM
ftr-346	335	14	.	.	PUNCT
ftr-346	336	1	78	78	NUM
ftr-346	336	2	.	.	PUNCT
ftr-346	337	1	cf	cf	NOUN
ftr-346	337	2	oecd	oecd	PROPN
ftr-346	337	3	model	model	PROPN
ftr-346	337	4	tax	tax	PROPN
ftr-346	337	5	convention	convention	NOUN
ftr-346	337	6	on	on	ADP
ftr-346	337	7	income	income	NOUN
ftr-346	337	8	and	and	CCONJ
ftr-346	337	9	on	on	ADP
ftr-346	337	10	capital	capital	NOUN
ftr-346	337	11	art	art	NOUN
ftr-346	337	12	.	.	PUNCT
ftr-346	338	1	10	10	NUM
ftr-346	338	2	cmt	cmt	PROPN
ftr-346	338	3	.	.	PUNCT
ftr-346	338	4	(	(	PUNCT
ftr-346	338	5	2008	2008	NUM
ftr-346	338	6	)	)	PUNCT
ftr-346	339	1	[	[	X
ftr-346	339	2	hereinafter	hereinafter	NOUN
ftr-346	339	3	oecd	oecd	PROPN
ftr-346	339	4	model	model	NOUN
ftr-346	339	5	2008	2008	NUM
ftr-346	339	6	]	]	PUNCT
ftr-346	339	7	(	(	PUNCT
ftr-346	339	8	stating	state	VERB
ftr-346	339	9	that	that	SCONJ
ftr-346	339	10	the	the	DET
ftr-346	339	11	15	15	NUM
ftr-346	339	12	percent	percent	NOUN
ftr-346	339	13	treaty	treaty	NOUN
ftr-346	339	14	rate	rate	NOUN
ftr-346	339	15	on	on	ADP
ftr-346	339	16	dividends	dividend	NOUN
ftr-346	339	17	appears	appear	VERB
ftr-346	339	18	to	to	PART
ftr-346	339	19	be	be	AUX
ftr-346	339	20	a	a	DET
ftr-346	339	21	reasonable	reasonable	ADJ
ftr-346	339	22	maximum	maximum	ADJ
ftr-346	339	23	rate	rate	NOUN
ftr-346	339	24	given	give	VERB
ftr-346	339	25	that	that	SCONJ
ftr-346	339	26	the	the	DET
ftr-346	339	27	source	source	NOUN
ftr-346	339	28	country	country	NOUN
ftr-346	339	29	can	can	AUX
ftr-346	339	30	already	already	ADV
ftr-346	339	31	tax	tax	VERB
ftr-346	339	32	the	the	DET
ftr-346	339	33	corporation	corporation	NOUN
ftr-346	339	34	's	's	PART
ftr-346	339	35	profits	profit	NOUN
ftr-346	339	36	)	)	PUNCT
ftr-346	339	37	;	;	PUNCT
ftr-346	339	38	but	but	CCONJ
ftr-346	339	39	see	see	VERB
ftr-346	339	40	ali	ali	PROPN
ftr-346	339	41	project	project	PROPN
ftr-346	339	42	ii	ii	PROPN
ftr-346	339	43	,	,	PUNCT
ftr-346	339	44	supra	supra	PROPN
ftr-346	339	45	note	note	PROPN
ftr-346	339	46	21	21	NUM
ftr-346	339	47	,	,	PUNCT
ftr-346	339	48	at	at	ADP
ftr-346	339	49	184	184	NUM
ftr-346	339	50	(	(	PUNCT
ftr-346	339	51	stating	state	VERB
ftr-346	339	52	that	that	SCONJ
ftr-346	339	53	the	the	DET
ftr-346	339	54	object	object	NOUN
ftr-346	339	55	of	of	ADP
ftr-346	339	56	treaty	treaty	NOUN
ftr-346	339	57	provisions	provision	NOUN
ftr-346	339	58	that	that	PRON
ftr-346	339	59	limit	limit	VERB
ftr-346	339	60	the	the	DET
ftr-346	339	61	source	source	NOUN
ftr-346	339	62	country	country	NOUN
ftr-346	339	63	rate	rate	NOUN
ftr-346	339	64	on	on	ADP
ftr-346	339	65	dividends	dividend	NOUN
ftr-346	339	66	seems	seem	VERB
ftr-346	339	67	to	to	PART
ftr-346	339	68	be	be	AUX
ftr-346	339	69	keep	keep	VERB
ftr-346	339	70	the	the	DET
ftr-346	339	71	rate	rate	NOUN
ftr-346	339	72	low	low	ADJ
ftr-346	339	73	enough	enough	ADV
ftr-346	339	74	so	so	SCONJ
ftr-346	339	75	that	that	SCONJ
ftr-346	339	76	in	in	ADP
ftr-346	339	77	many	many	ADJ
ftr-346	339	78	cases	case	NOUN
ftr-346	339	79	the	the	DET
ftr-346	339	80	source	source	NOUN
ftr-346	339	81	tax	tax	NOUN
ftr-346	339	82	will	will	AUX
ftr-346	339	83	not	not	PART
ftr-346	339	84	exceed	exceed	VERB
ftr-346	339	85	the	the	DET
ftr-346	339	86	net	net	ADJ
ftr-346	339	87	basis	basis	NOUN
ftr-346	339	88	tax	tax	NOUN
ftr-346	339	89	that	that	PRON
ftr-346	339	90	would	would	AUX
ftr-346	339	91	be	be	AUX
ftr-346	339	92	imposed	impose	VERB
ftr-346	339	93	in	in	ADP
ftr-346	339	94	the	the	DET
ftr-346	339	95	residence	residence	NOUN
ftr-346	339	96	country	country	NOUN
ftr-346	339	97	)	)	PUNCT
ftr-346	339	98	.	.	PUNCT
ftr-346	340	1	[	[	X
ftr-346	340	2	vol	vol	NOUN
ftr-346	340	3	.	.	PUNCT
ftr-346	340	4	11:7578	11:7578	NUM
ftr-346	340	5	sourcing	source	VERB
ftr-346	340	6	income	income	NOUN
ftr-346	340	7	among	among	ADP
ftr-346	340	8	nations	nation	NOUN
ftr-346	340	9	5	5	NUM
ftr-346	340	10	.	.	PUNCT
ftr-346	340	11	administrability	administrability	NOUN
ftr-346	340	12	administrability	administrability	NOUN
ftr-346	340	13	is	be	AUX
ftr-346	340	14	an	an	DET
ftr-346	340	15	important	important	ADJ
ftr-346	340	16	consideration	consideration	NOUN
ftr-346	340	17	in	in	ADP
ftr-346	340	18	devising	devise	VERB
ftr-346	340	19	source	source	NOUN
ftr-346	340	20	rules.79	rules.79	NOUN
ftr-346	340	21	although	although	SCONJ
ftr-346	340	22	more	more	ADJ
ftr-346	340	23	than	than	ADP
ftr-346	340	24	one	one	NUM
ftr-346	340	25	country	country	NOUN
ftr-346	340	26	may	may	AUX
ftr-346	340	27	be	be	AUX
ftr-346	340	28	connected	connect	VERB
ftr-346	340	29	to	to	ADP
ftr-346	340	30	the	the	DET
ftr-346	340	31	derivation	derivation	NOUN
ftr-346	340	32	of	of	ADP
ftr-346	340	33	income	income	NOUN
ftr-346	340	34	,	,	PUNCT
ftr-346	340	35	the	the	DET
ftr-346	340	36	current	current	ADJ
ftr-346	340	37	source	source	NOUN
ftr-346	340	38	rules	rule	NOUN
ftr-346	340	39	usually	usually	ADV
ftr-346	340	40	determine	determine	VERB
ftr-346	340	41	a	a	DET
ftr-346	340	42	single	single	ADJ
ftr-346	340	43	source	source	NOUN
ftr-346	340	44	apparently	apparently	ADV
ftr-346	340	45	because	because	SCONJ
ftr-346	340	46	of	of	ADP
ftr-346	340	47	a	a	DET
ftr-346	340	48	concern	concern	NOUN
ftr-346	340	49	that	that	SCONJ
ftr-346	340	50	a	a	DET
ftr-346	340	51	multi	multi	ADJ
ftr-346	340	52	-	-	ADJ
ftr-346	340	53	source	source	ADJ
ftr-346	340	54	approach	approach	NOUN
ftr-346	340	55	would	would	AUX
ftr-346	340	56	be	be	AUX
ftr-346	340	57	overly	overly	ADV
ftr-346	340	58	complex.so	complex.so	NOUN
ftr-346	340	59	source	source	NOUN
ftr-346	340	60	rules	rule	NOUN
ftr-346	340	61	also	also	ADV
ftr-346	340	62	attempt	attempt	VERB
ftr-346	340	63	to	to	PART
ftr-346	340	64	avoid	avoid	VERB
ftr-346	340	65	detailed	detailed	ADJ
ftr-346	340	66	factual	factual	ADJ
ftr-346	340	67	inquiries	inquiry	NOUN
ftr-346	340	68	.	.	PUNCT
ftr-346	341	1	in	in	ADP
ftr-346	341	2	this	this	DET
ftr-346	341	3	regard	regard	NOUN
ftr-346	341	4	,	,	PUNCT
ftr-346	341	5	both	both	CCONJ
ftr-346	341	6	the	the	DET
ftr-346	341	7	title	title	NOUN
ftr-346	341	8	passage	passage	NOUN
ftr-346	341	9	rule8	rule8	NOUN
ftr-346	341	10	'	'	PUNCT
ftr-346	341	11	and	and	CCONJ
ftr-346	341	12	the	the	DET
ftr-346	341	13	50	50	NUM
ftr-346	341	14	-	-	SYM
ftr-346	341	15	50	50	NUM
ftr-346	341	16	source	source	NOUN
ftr-346	341	17	rules	rule	NOUN
ftr-346	341	18	used	use	VERB
ftr-346	341	19	by	by	ADP
ftr-346	341	20	the	the	DET
ftr-346	341	21	united	united	PROPN
ftr-346	341	22	states	states	PROPN
ftr-346	341	23	in	in	ADP
ftr-346	341	24	a	a	DET
ftr-346	341	25	few	few	ADJ
ftr-346	341	26	contexts8	contexts8	NOUN
ftr-346	341	27	2	2	NUM
ftr-346	341	28	allow	allow	VERB
ftr-346	341	29	for	for	ADP
ftr-346	341	30	bright	bright	ADJ
ftr-346	341	31	line	line	NOUN
ftr-346	341	32	determinations	determination	NOUN
ftr-346	341	33	of	of	ADP
ftr-346	341	34	source	source	NOUN
ftr-346	341	35	.	.	PUNCT
ftr-346	342	1	simplicity	simplicity	NOUN
ftr-346	342	2	is	be	AUX
ftr-346	342	3	especially	especially	ADV
ftr-346	342	4	desirable	desirable	ADJ
ftr-346	342	5	for	for	ADP
ftr-346	342	6	the	the	DET
ftr-346	342	7	source	source	NOUN
ftr-346	342	8	rules	rule	NOUN
ftr-346	342	9	that	that	PRON
ftr-346	342	10	are	be	AUX
ftr-346	342	11	used	use	VERB
ftr-346	342	12	to	to	PART
ftr-346	342	13	determine	determine	VERB
ftr-346	342	14	withholding	withholding	NOUN
ftr-346	342	15	obligations,8	obligations,8	PRON
ftr-346	342	16	such	such	ADJ
ftr-346	342	17	as	as	ADP
ftr-346	342	18	those	those	PRON
ftr-346	342	19	for	for	ADP
ftr-346	342	20	interest	interest	NOUN
ftr-346	342	21	,	,	PUNCT
ftr-346	342	22	dividends	dividend	NOUN
ftr-346	342	23	,	,	PUNCT
ftr-346	342	24	and	and	CCONJ
ftr-346	342	25	royalties	royalty	NOUN
ftr-346	342	26	.	.	PUNCT
ftr-346	343	1	c.	c.	NOUN
ftr-346	343	2	problems	problem	NOUN
ftr-346	343	3	with	with	ADP
ftr-346	343	4	the	the	DET
ftr-346	343	5	current	current	ADJ
ftr-346	343	6	source	source	NOUN
ftr-346	343	7	rules	rule	VERB
ftr-346	343	8	the	the	DET
ftr-346	343	9	current	current	ADJ
ftr-346	343	10	approach	approach	NOUN
ftr-346	343	11	for	for	ADP
ftr-346	343	12	sourcing	source	VERB
ftr-346	343	13	income	income	NOUN
ftr-346	343	14	suffers	suffer	VERB
ftr-346	343	15	from	from	ADP
ftr-346	343	16	two	two	NUM
ftr-346	343	17	fundamental	fundamental	ADJ
ftr-346	343	18	and	and	CCONJ
ftr-346	343	19	related	related	ADJ
ftr-346	343	20	problems	problem	NOUN
ftr-346	343	21	.	.	PUNCT
ftr-346	344	1	first	first	ADV
ftr-346	344	2	,	,	PUNCT
ftr-346	344	3	the	the	DET
ftr-346	344	4	source	source	NOUN
ftr-346	344	5	rules	rule	NOUN
ftr-346	344	6	lack	lack	VERB
ftr-346	344	7	coherence	coherence	NOUN
ftr-346	344	8	in	in	SCONJ
ftr-346	344	9	that	that	SCONJ
ftr-346	344	10	they	they	PRON
ftr-346	344	11	fail	fail	VERB
ftr-346	344	12	to	to	PART
ftr-346	344	13	advance	advance	VERB
ftr-346	344	14	a	a	DET
ftr-346	344	15	consistent	consistent	ADJ
ftr-346	344	16	normative	normative	ADJ
ftr-346	344	17	tax	tax	NOUN
ftr-346	344	18	policy	policy	NOUN
ftr-346	344	19	.	.	PUNCT
ftr-346	345	1	in	in	ADP
ftr-346	345	2	particular	particular	ADJ
ftr-346	345	3	,	,	PUNCT
ftr-346	345	4	the	the	DET
ftr-346	345	5	rules	rule	NOUN
ftr-346	345	6	fail	fail	VERB
ftr-346	345	7	to	to	PART
ftr-346	345	8	reflect	reflect	VERB
ftr-346	345	9	the	the	DET
ftr-346	345	10	consistent	consistent	ADJ
ftr-346	345	11	application	application	NOUN
ftr-346	345	12	of	of	ADP
ftr-346	345	13	the	the	DET
ftr-346	345	14	key	key	ADJ
ftr-346	345	15	principle	principle	NOUN
ftr-346	345	16	appropriate	appropriate	ADJ
ftr-346	345	17	for	for	ADP
ftr-346	345	18	allocating	allocate	VERB
ftr-346	345	19	nations	nation	NOUN
ftr-346	345	20	'	'	PART
ftr-346	345	21	primary	primary	ADJ
ftr-346	345	22	taxing	tax	VERB
ftr-346	345	23	rights	right	NOUN
ftr-346	345	24	namely	namely	ADV
ftr-346	345	25	,	,	PUNCT
ftr-346	345	26	the	the	DET
ftr-346	345	27	benefits	benefit	NOUN
ftr-346	345	28	principle	principle	NOUN
ftr-346	345	29	.	.	PUNCT
ftr-346	346	1	and	and	CCONJ
ftr-346	346	2	second	second	ADV
ftr-346	346	3	,	,	PUNCT
ftr-346	346	4	because	because	SCONJ
ftr-346	346	5	of	of	ADP
ftr-346	346	6	a	a	DET
ftr-346	346	7	lack	lack	NOUN
ftr-346	346	8	of	of	ADP
ftr-346	346	9	coherence	coherence	NOUN
ftr-346	346	10	,	,	PUNCT
ftr-346	346	11	there	there	PRON
ftr-346	346	12	may	may	AUX
ftr-346	346	13	be	be	AUX
ftr-346	346	14	considerable	considerable	ADJ
ftr-346	346	15	variation	variation	NOUN
ftr-346	346	16	in	in	ADP
ftr-346	346	17	the	the	DET
ftr-346	346	18	source	source	NOUN
ftr-346	346	19	rules	rule	NOUN
ftr-346	346	20	used	use	VERB
ftr-346	346	21	worldwide	worldwide	ADV
ftr-346	346	22	,	,	PUNCT
ftr-346	346	23	thus	thus	ADV
ftr-346	346	24	increasing	increase	VERB
ftr-346	346	25	the	the	DET
ftr-346	346	26	likelihood	likelihood	NOUN
ftr-346	346	27	of	of	ADP
ftr-346	346	28	double	double	ADJ
ftr-346	346	29	taxation	taxation	NOUN
ftr-346	346	30	and	and	CCONJ
ftr-346	346	31	non	non	NOUN
ftr-346	346	32	-	-	NOUN
ftr-346	346	33	taxation	taxation	NOUN
ftr-346	346	34	.	.	PUNCT
ftr-346	347	1	1	1	X
ftr-346	347	2	.	.	X
ftr-346	347	3	lack	lack	NOUN
ftr-346	347	4	of	of	ADP
ftr-346	347	5	coherence	coherence	NOUN
ftr-346	347	6	the	the	DET
ftr-346	347	7	current	current	ADJ
ftr-346	347	8	sources	source	NOUN
ftr-346	347	9	rules	rule	NOUN
ftr-346	347	10	employed	employ	VERB
ftr-346	347	11	in	in	ADP
ftr-346	347	12	the	the	DET
ftr-346	347	13	united	united	PROPN
ftr-346	347	14	states	states	PROPN
ftr-346	347	15	and	and	CCONJ
ftr-346	347	16	elsewhere	elsewhere	ADV
ftr-346	347	17	fail	fail	VERB
ftr-346	347	18	to	to	PART
ftr-346	347	19	advance	advance	VERB
ftr-346	347	20	a	a	DET
ftr-346	347	21	consistent	consistent	ADJ
ftr-346	347	22	normative	normative	ADJ
ftr-346	347	23	tax	tax	NOUN
ftr-346	347	24	policy.84	policy.84	NOUN
ftr-346	347	25	this	this	PRON
ftr-346	347	26	leads	lead	VERB
ftr-346	347	27	to	to	ADP
ftr-346	347	28	79	79	NUM
ftr-346	347	29	.	.	PUNCT
ftr-346	348	1	see	see	VERB
ftr-346	348	2	ali	ali	PROPN
ftr-346	348	3	project	project	PROPN
ftr-346	348	4	i	i	PROPN
ftr-346	348	5	,	,	PUNCT
ftr-346	348	6	supra	supra	PROPN
ftr-346	348	7	note	note	PROPN
ftr-346	348	8	14	14	NUM
ftr-346	348	9	,	,	PUNCT
ftr-346	348	10	at	at	ADP
ftr-346	348	11	19	19	NUM
ftr-346	348	12	;	;	PUNCT
ftr-346	348	13	mcintyre	mcintyre	PROPN
ftr-346	348	14	,	,	PUNCT
ftr-346	348	15	tax	tax	NOUN
ftr-346	348	16	rules	rule	NOUN
ftr-346	348	17	,	,	PUNCT
ftr-346	348	18	supra	supra	PROPN
ftr-346	348	19	note	note	NOUN
ftr-346	348	20	50	50	NUM
ftr-346	348	21	,	,	PUNCT
ftr-346	348	22	at	at	ADP
ftr-346	348	23	3	3	NUM
ftr-346	348	24	-	-	SYM
ftr-346	348	25	66	66	NUM
ftr-346	348	26	.	.	PUNCT
ftr-346	349	1	80	80	NUM
ftr-346	349	2	.	.	PUNCT
ftr-346	350	1	see	see	VERB
ftr-346	350	2	allison	allison	PROPN
ftr-346	350	3	christians	christians	PROPN
ftr-346	350	4	,	,	PUNCT
ftr-346	350	5	samuel	samuel	PROPN
ftr-346	350	6	a.	a.	PROPN
ftr-346	350	7	donaldson	donaldson	PROPN
ftr-346	350	8	&	&	CCONJ
ftr-346	350	9	philip	philip	PROPN
ftr-346	350	10	f.	f.	PROPN
ftr-346	350	11	postlewaite	postlewaite	PROPN
ftr-346	350	12	,	,	PUNCT
ftr-346	350	13	united	united	PROPN
ftr-346	350	14	states	states	PROPN
ftr-346	350	15	international	international	ADJ
ftr-346	350	16	taxation	taxation	PROPN
ftr-346	350	17	20	20	NUM
ftr-346	350	18	-	-	SYM
ftr-346	350	19	21	21	NUM
ftr-346	350	20	(	(	PUNCT
ftr-346	350	21	2008	2008	NUM
ftr-346	350	22	)	)	PUNCT
ftr-346	350	23	.	.	PUNCT
ftr-346	351	1	81	81	NUM
ftr-346	351	2	.	.	PUNCT
ftr-346	352	1	see	see	VERB
ftr-346	352	2	supra	supra	PROPN
ftr-346	352	3	note	note	PROPN
ftr-346	352	4	32	32	NUM
ftr-346	352	5	and	and	CCONJ
ftr-346	352	6	accompanying	accompany	VERB
ftr-346	352	7	text	text	NOUN
ftr-346	352	8	.	.	PUNCT
ftr-346	353	1	82	82	NUM
ftr-346	353	2	.	.	PUNCT
ftr-346	353	3	see	see	VERB
ftr-346	353	4	i.r.c	i.r.c	NOUN
ftr-346	353	5	.	.	PUNCT
ftr-346	354	1	§	§	PROPN
ftr-346	354	2	§	§	PROPN
ftr-346	354	3	863(c	863(c	PROPN
ftr-346	354	4	)	)	PUNCT
ftr-346	354	5	,	,	PUNCT
ftr-346	354	6	863(e	863(e	PROPN
ftr-346	354	7	)	)	PUNCT
ftr-346	354	8	;	;	PUNCT
ftr-346	355	1	treas	treas	PROPN
ftr-346	355	2	.	.	PUNCT
ftr-346	356	1	reg	reg	PROPN
ftr-346	356	2	.	.	PUNCT
ftr-346	357	1	§	§	PROPN
ftr-346	357	2	1.863	1.863	NUM
ftr-346	357	3	-	-	SYM
ftr-346	357	4	3	3	NUM
ftr-346	357	5	.	.	NOUN
ftr-346	357	6	83	83	NUM
ftr-346	357	7	.	.	PUNCT
ftr-346	358	1	see	see	VERB
ftr-346	358	2	mcintyre	mcintyre	PROPN
ftr-346	358	3	,	,	PUNCT
ftr-346	358	4	tax	tax	NOUN
ftr-346	358	5	rules	rule	NOUN
ftr-346	358	6	,	,	PUNCT
ftr-346	358	7	supra	supra	PROPN
ftr-346	358	8	note	note	NOUN
ftr-346	358	9	50	50	NUM
ftr-346	358	10	,	,	PUNCT
ftr-346	358	11	at	at	ADP
ftr-346	358	12	3	3	NUM
ftr-346	358	13	-	-	SYM
ftr-346	358	14	66	66	NUM
ftr-346	358	15	.	.	PUNCT
ftr-346	358	16	84	84	NUM
ftr-346	358	17	.	.	PUNCT
ftr-346	359	1	see	see	VERB
ftr-346	359	2	shay	shay	PROPN
ftr-346	359	3	,	,	PUNCT
ftr-346	359	4	fleming	fleming	PROPN
ftr-346	359	5	&	&	CCONJ
ftr-346	359	6	peroni	peroni	PROPN
ftr-346	359	7	,	,	PUNCT
ftr-346	359	8	source	source	NOUN
ftr-346	359	9	rules	rule	NOUN
ftr-346	359	10	,	,	PUNCT
ftr-346	359	11	supra	supra	PROPN
ftr-346	359	12	note	note	NOUN
ftr-346	359	13	1	1	NUM
ftr-346	359	14	,	,	PUNCT
ftr-346	359	15	at	at	ADP
ftr-346	359	16	83	83	NUM
ftr-346	359	17	-	-	SYM
ftr-346	359	18	84	84	NUM
ftr-346	359	19	(	(	PUNCT
ftr-346	359	20	"	"	PUNCT
ftr-346	359	21	because	because	SCONJ
ftr-346	359	22	no	no	DET
ftr-346	359	23	clear	clear	ADJ
ftr-346	359	24	economic	economic	ADJ
ftr-346	359	25	or	or	CCONJ
ftr-346	359	26	equitable	equitable	ADJ
ftr-346	359	27	principles	principle	NOUN
ftr-346	359	28	guide	guide	VERB
ftr-346	359	29	the	the	DET
ftr-346	359	30	formulation	formulation	NOUN
ftr-346	359	31	of	of	ADP
ftr-346	359	32	rules	rule	NOUN
ftr-346	359	33	to	to	PART
ftr-346	359	34	divide	divide	VERB
ftr-346	359	35	income	income	NOUN
ftr-346	359	36	and	and	CCONJ
ftr-346	359	37	expense	expense	NOUN
ftr-346	359	38	by	by	ADP
ftr-346	359	39	geographic	geographic	ADJ
ftr-346	359	40	origin	origin	NOUN
ftr-346	359	41	,	,	PUNCT
ftr-346	359	42	the	the	DET
ftr-346	359	43	construction	construction	NOUN
ftr-346	359	44	of	of	ADP
ftr-346	359	45	these	these	DET
ftr-346	359	46	rules	rule	NOUN
ftr-346	359	47	has	have	AUX
ftr-346	359	48	been	be	AUX
ftr-346	359	49	a	a	DET
ftr-346	359	50	significantly	significantly	ADV
ftr-346	359	51	arbitrary	arbitrary	ADJ
ftr-346	359	52	exercise	exercise	NOUN
ftr-346	359	53	.	.	PUNCT
ftr-346	359	54	"	"	PUNCT
ftr-346	359	55	)	)	PUNCT
ftr-346	359	56	&	&	CCONJ
ftr-346	359	57	n.3	n.3	PROPN
ftr-346	359	58	(	(	PUNCT
ftr-346	359	59	"	"	PUNCT
ftr-346	359	60	[	[	X
ftr-346	359	61	t]he	t]he	ADV
ftr-346	359	62	claimed	claim	VERB
ftr-346	359	63	rationale	rationale	NOUN
ftr-346	359	64	for	for	ADP
ftr-346	359	65	most	most	ADJ
ftr-346	359	66	source	source	NOUN
ftr-346	359	67	rules	rule	NOUN
ftr-346	359	68	has	have	VERB
ftr-346	359	69	a	a	DET
ftr-346	359	70	substantial	substantial	ADJ
ftr-346	359	71	element	element	NOUN
ftr-346	359	72	of	of	ADP
ftr-346	359	73	arbitrariness	arbitrariness	NOUN
ftr-346	359	74	.	.	PUNCT
ftr-346	359	75	"	"	PUNCT
ftr-346	359	76	)	)	PUNCT
ftr-346	359	77	;	;	PUNCT
ftr-346	359	78	ruth	ruth	PROPN
ftr-346	359	79	mason	mason	PROPN
ftr-346	359	80	,	,	PUNCT
ftr-346	359	81	tax	tax	NOUN
ftr-346	359	82	expenditures	expenditure	NOUN
ftr-346	359	83	and	and	CCONJ
ftr-346	359	84	global	global	ADJ
ftr-346	359	85	labor	labor	NOUN
ftr-346	359	86	mobility	mobility	NOUN
ftr-346	359	87	,	,	PUNCT
ftr-346	359	88	84	84	NUM
ftr-346	359	89	n.y.u	n.y.u	NOUN
ftr-346	359	90	.	.	PUNCT
ftr-346	360	1	l.	l.	PROPN
ftr-346	360	2	rev	rev	PROPN
ftr-346	360	3	.	.	PROPN
ftr-346	360	4	1540	1540	NUM
ftr-346	360	5	,	,	PUNCT
ftr-346	360	6	1591	1591	NUM
ftr-346	360	7	(	(	PUNCT
ftr-346	360	8	2009	2009	NUM
ftr-346	360	9	)	)	PUNCT
ftr-346	360	10	(	(	PUNCT
ftr-346	360	11	stating	state	VERB
ftr-346	360	12	that	that	SCONJ
ftr-346	360	13	the	the	DET
ftr-346	360	14	source	source	NOUN
ftr-346	360	15	rules	rule	NOUN
ftr-346	360	16	have	have	AUX
ftr-346	360	17	long	long	ADV
ftr-346	360	18	be	be	AUX
ftr-346	360	19	criticized	criticize	VERB
ftr-346	360	20	for	for	ADP
ftr-346	360	21	their	their	PRON
ftr-346	360	22	arbitrariness	arbitrariness	NOUN
ftr-346	360	23	)	)	PUNCT
ftr-346	360	24	;	;	PUNCT
ftr-346	360	25	michael	michael	PROPN
ftr-346	360	26	j.	j.	PROPN
ftr-346	360	27	graetz	graetz	PROPN
ftr-346	360	28	,	,	PUNCT
ftr-346	360	29	a	a	DET
ftr-346	360	30	multilateral	multilateral	ADJ
ftr-346	360	31	solution	solution	NOUN
ftr-346	360	32	for	for	ADP
ftr-346	360	33	the	the	DET
ftr-346	360	34	income	income	NOUN
ftr-346	360	35	tax	tax	NOUN
ftr-346	360	36	treatment	treatment	NOUN
ftr-346	360	37	ofinterest	ofinter	ADJ
ftr-346	360	38	expenses	expense	NOUN
ftr-346	360	39	,	,	PUNCT
ftr-346	360	40	62	62	NUM
ftr-346	360	41	bull	bull	NOUN
ftr-346	360	42	.	.	PUNCT
ftr-346	361	1	int'l	int'l	ADV
ftr-346	361	2	tax'n	tax'n	ADP
ftr-346	361	3	486	486	NUM
ftr-346	361	4	,	,	PUNCT
ftr-346	361	5	489	489	NUM
ftr-346	361	6	(	(	PUNCT
ftr-346	361	7	2008	2008	NUM
ftr-346	361	8	)	)	PUNCT
ftr-346	362	1	[	[	X
ftr-346	362	2	hereinafter	hereinafter	NOUN
ftr-346	362	3	graetz	graetz	NOUN
ftr-346	362	4	,	,	PUNCT
ftr-346	362	5	multilateral	multilateral	ADJ
ftr-346	362	6	solution	solution	NOUN
ftr-346	362	7	]	]	PUNCT
ftr-346	362	8	2011	2011	NUM
ftr-346	362	9	]	]	PUNCT
ftr-346	362	10	579	579	NUM
ftr-346	362	11	florida	florida	PROPN
ftr-346	362	12	tax	tax	PROPN
ftr-346	362	13	review	review	NOUN
ftr-346	362	14	different	different	ADJ
ftr-346	362	15	sourcing	sourcing	NOUN
ftr-346	362	16	approaches	approach	NOUN
ftr-346	362	17	for	for	ADP
ftr-346	362	18	economically	economically	ADV
ftr-346	362	19	similar	similar	ADJ
ftr-346	362	20	types	type	NOUN
ftr-346	362	21	of	of	ADP
ftr-346	362	22	income.85	income.85	NOUN
ftr-346	362	23	for	for	ADP
ftr-346	362	24	example	example	NOUN
ftr-346	362	25	,	,	PUNCT
ftr-346	362	26	dividends	dividend	NOUN
ftr-346	362	27	are	be	AUX
ftr-346	362	28	generally	generally	ADV
ftr-346	362	29	sourced	source	VERB
ftr-346	362	30	based	base	VERB
ftr-346	362	31	on	on	ADP
ftr-346	362	32	the	the	DET
ftr-346	362	33	country	country	NOUN
ftr-346	362	34	of	of	ADP
ftr-346	362	35	incorporation	incorporation	NOUN
ftr-346	362	36	of	of	ADP
ftr-346	362	37	the	the	DET
ftr-346	362	38	corporation	corporation	NOUN
ftr-346	362	39	paying	pay	VERB
ftr-346	362	40	the	the	DET
ftr-346	362	41	dividend	dividend	NOUN
ftr-346	362	42	.	.	PUNCT
ftr-346	363	1	6	6	NUM
ftr-346	363	2	in	in	ADP
ftr-346	363	3	contrast	contrast	NOUN
ftr-346	363	4	,	,	PUNCT
ftr-346	363	5	as	as	ADP
ftr-346	363	6	a	a	DET
ftr-346	363	7	result	result	NOUN
ftr-346	363	8	of	of	ADP
ftr-346	363	9	the	the	DET
ftr-346	363	10	expected	expect	VERB
ftr-346	363	11	-	-	PUNCT
ftr-346	363	12	to	to	ADP
ftr-346	363	13	-	-	PUNCT
ftr-346	363	14	tax	tax	NOUN
ftr-346	363	15	principle	principle	NOUN
ftr-346	363	16	,	,	PUNCT
ftr-346	363	17	stock	stock	NOUN
ftr-346	363	18	gains	gain	NOUN
ftr-346	363	19	are	be	AUX
ftr-346	363	20	generally	generally	ADV
ftr-346	363	21	sourced	source	VERB
ftr-346	363	22	under	under	ADP
ftr-346	363	23	the	the	DET
ftr-346	363	24	u.s	u.s	PROPN
ftr-346	363	25	.	.	PROPN
ftr-346	363	26	rules	rule	NOUN
ftr-346	363	27	according	accord	VERB
ftr-346	363	28	to	to	ADP
ftr-346	363	29	the	the	DET
ftr-346	363	30	residence	residence	NOUN
ftr-346	363	31	of	of	ADP
ftr-346	363	32	the	the	DET
ftr-346	363	33	seller	seller	NOUN
ftr-346	363	34	.	.	PUNCT
ftr-346	364	1	yet	yet	ADV
ftr-346	364	2	,	,	PUNCT
ftr-346	364	3	in	in	ADP
ftr-346	364	4	substance	substance	NOUN
ftr-346	364	5	the	the	DET
ftr-346	364	6	two	two	NUM
ftr-346	364	7	items	item	NOUN
ftr-346	364	8	are	be	AUX
ftr-346	364	9	quite	quite	ADV
ftr-346	364	10	similar	similar	ADJ
ftr-346	364	11	given	give	VERB
ftr-346	364	12	that	that	SCONJ
ftr-346	364	13	stock	stock	NOUN
ftr-346	364	14	gains	gain	NOUN
ftr-346	364	15	represent	represent	VERB
ftr-346	364	16	a	a	DET
ftr-346	364	17	market	market	NOUN
ftr-346	364	18	capitalization	capitalization	NOUN
ftr-346	364	19	of	of	ADP
ftr-346	364	20	future	future	ADJ
ftr-346	364	21	earnings.89	earnings.89	NOUN
ftr-346	364	22	the	the	DET
ftr-346	364	23	different	different	ADJ
ftr-346	364	24	source	source	NOUN
ftr-346	364	25	consequences	consequence	NOUN
ftr-346	364	26	on	on	ADP
ftr-346	364	27	the	the	DET
ftr-346	364	28	sale	sale	NOUN
ftr-346	364	29	versus	versus	ADP
ftr-346	364	30	license	license	NOUN
ftr-346	364	31	of	of	ADP
ftr-346	364	32	a	a	DET
ftr-346	364	33	patent	patent	NOUN
ftr-346	364	34	are	be	AUX
ftr-346	364	35	also	also	ADV
ftr-346	364	36	a	a	DET
ftr-346	364	37	result	result	NOUN
ftr-346	364	38	of	of	ADP
ftr-346	364	39	basing	base	VERB
ftr-346	364	40	source	source	NOUN
ftr-346	364	41	rules	rule	NOUN
ftr-346	364	42	on	on	ADP
ftr-346	364	43	different	different	ADJ
ftr-346	364	44	principles.90	principles.90	NOUN
ftr-346	364	45	similarly	similarly	ADV
ftr-346	364	46	,	,	PUNCT
ftr-346	364	47	the	the	DET
ftr-346	364	48	source	source	NOUN
ftr-346	364	49	tax	tax	NOUN
ftr-346	364	50	exemption	exemption	NOUN
ftr-346	364	51	that	that	PRON
ftr-346	364	52	generally	generally	ADV
ftr-346	364	53	applies	apply	VERB
ftr-346	364	54	to	to	ADP
ftr-346	364	55	interest	interest	NOUN
ftr-346	364	56	,	,	PUNCT
ftr-346	364	57	which	which	PRON
ftr-346	364	58	is	be	AUX
ftr-346	364	59	to	to	PART
ftr-346	364	60	allow	allow	VERB
ftr-346	364	61	domestic	domestic	ADJ
ftr-346	364	62	borrowers	borrower	NOUN
ftr-346	364	63	unrestricted	unrestricted	ADJ
ftr-346	364	64	access	access	NOUN
ftr-346	364	65	(	(	PUNCT
ftr-346	364	66	stating	state	VERB
ftr-346	364	67	that	that	SCONJ
ftr-346	364	68	it	it	PRON
ftr-346	364	69	is	be	AUX
ftr-346	364	70	well	well	ADV
ftr-346	364	71	known	know	VERB
ftr-346	364	72	that	that	SCONJ
ftr-346	364	73	"	"	PUNCT
ftr-346	364	74	the	the	DET
ftr-346	364	75	'	'	PUNCT
ftr-346	364	76	source	source	NOUN
ftr-346	364	77	'	'	PUNCT
ftr-346	364	78	of	of	ADP
ftr-346	364	79	income	income	NOUN
ftr-346	364	80	is	be	AUX
ftr-346	364	81	not	not	PART
ftr-346	364	82	well	well	ADV
ftr-346	364	83	grounded	ground	VERB
ftr-346	364	84	economically	economically	ADV
ftr-346	364	85	,	,	PUNCT
ftr-346	364	86	nor	nor	CCONJ
ftr-346	364	87	is	be	AUX
ftr-346	364	88	it	it	PRON
ftr-346	364	89	conceptually	conceptually	ADV
ftr-346	364	90	straightforward	straightforward	ADJ
ftr-346	364	91	,	,	PUNCT
ftr-346	364	92	"	"	PUNCT
ftr-346	364	93	that	that	SCONJ
ftr-346	364	94	in	in	ADP
ftr-346	364	95	many	many	ADJ
ftr-346	364	96	instances	instance	NOUN
ftr-346	364	97	"	"	PUNCT
ftr-346	364	98	archaic	archaic	ADJ
ftr-346	364	99	rules	rule	NOUN
ftr-346	364	100	and	and	CCONJ
ftr-346	364	101	distinctions	distinction	NOUN
ftr-346	364	102	prevail	prevail	VERB
ftr-346	364	103	,	,	PUNCT
ftr-346	364	104	"	"	PUNCT
ftr-346	364	105	and	and	CCONJ
ftr-346	364	106	that	that	SCONJ
ftr-346	364	107	it	it	PRON
ftr-346	364	108	may	may	AUX
ftr-346	364	109	be	be	AUX
ftr-346	364	110	that	that	SCONJ
ftr-346	364	111	the	the	DET
ftr-346	364	112	"	"	PUNCT
ftr-346	364	113	current	current	ADJ
ftr-346	364	114	sourcing	sourcing	NOUN
ftr-346	364	115	rules	rule	NOUN
ftr-346	364	116	seem	seem	VERB
ftr-346	364	117	arbitrary	arbitrary	ADJ
ftr-346	364	118	and	and	CCONJ
ftr-346	364	119	archaic	archaic	ADJ
ftr-346	364	120	"	"	PUNCT
ftr-346	364	121	)	)	PUNCT
ftr-346	364	122	;	;	PUNCT
ftr-346	364	123	edward	edward	PROPN
ftr-346	364	124	d.	d.	PROPN
ftr-346	364	125	kleinbard	kleinbard	PROPN
ftr-346	364	126	,	,	PUNCT
ftr-346	364	127	the	the	DET
ftr-346	364	128	lessons	lesson	NOUN
ftr-346	364	129	of	of	ADP
ftr-346	364	130	stateless	stateless	NOUN
ftr-346	364	131	income	income	NOUN
ftr-346	364	132	56	56	NUM
ftr-346	364	133	(	(	PUNCT
ftr-346	364	134	usc	usc	ADJ
ftr-346	364	135	legal	legal	ADJ
ftr-346	364	136	studies	study	NOUN
ftr-346	364	137	research	research	NOUN
ftr-346	364	138	paper	paper	NOUN
ftr-346	364	139	no	no	INTJ
ftr-346	364	140	.	.	PROPN
ftr-346	365	1	11	11	NUM
ftr-346	365	2	-	-	SYM
ftr-346	365	3	7	7	NUM
ftr-346	365	4	,	,	PUNCT
ftr-346	365	5	2011	2011	NUM
ftr-346	365	6	)	)	PUNCT
ftr-346	366	1	,	,	PUNCT
ftr-346	366	2	http://ssrn.com/abstract-1791783	http://ssrn.com/abstract-1791783	X
ftr-346	366	3	[	[	X
ftr-346	366	4	hereinafter	hereinafter	NOUN
ftr-346	366	5	kleinbard	kleinbard	NOUN
ftr-346	366	6	,	,	PUNCT
ftr-346	366	7	lessons	lesson	NOUN
ftr-346	366	8	)	)	PUNCT
ftr-346	366	9	(	(	PUNCT
ftr-346	366	10	"	"	PUNCT
ftr-346	366	11	[	[	X
ftr-346	366	12	tlhe	tlhe	ADJ
ftr-346	366	13	global	global	ADJ
ftr-346	366	14	tax	tax	NOUN
ftr-346	366	15	norms	norm	NOUN
ftr-346	366	16	that	that	PRON
ftr-346	366	17	define	define	VERB
ftr-346	366	18	the	the	DET
ftr-346	366	19	geographic	geographic	ADJ
ftr-346	366	20	source	source	NOUN
ftr-346	366	21	of	of	ADP
ftr-346	366	22	income	income	NOUN
ftr-346	366	23	or	or	CCONJ
ftr-346	366	24	expense	expense	NOUN
ftr-346	366	25	are	be	AUX
ftr-346	366	26	largely	largely	ADV
ftr-346	366	27	artificial	artificial	ADJ
ftr-346	366	28	constructs	construct	NOUN
ftr-346	366	29	,	,	PUNCT
ftr-346	366	30	difficult	difficult	ADJ
ftr-346	366	31	to	to	PART
ftr-346	366	32	administer	administer	VERB
ftr-346	366	33	and	and	CCONJ
ftr-346	366	34	often	often	ADV
ftr-346	366	35	devoid	devoid	ADJ
ftr-346	366	36	of	of	ADP
ftr-346	366	37	any	any	DET
ftr-346	366	38	conceptual	conceptual	ADJ
ftr-346	366	39	foundation	foundation	NOUN
ftr-346	366	40	.	.	PUNCT
ftr-346	367	1	"	"	PUNCT
ftr-346	367	2	)	)	PUNCT
ftr-346	367	3	;	;	PUNCT
ftr-346	367	4	ilan	ilan	PROPN
ftr-346	367	5	benshalom	benshalom	PROPN
ftr-346	367	6	,	,	PUNCT
ftr-346	367	7	the	the	DET
ftr-346	367	8	new	new	ADJ
ftr-346	367	9	poor	poor	ADJ
ftr-346	367	10	at	at	ADP
ftr-346	367	11	our	our	PRON
ftr-346	367	12	gates	gate	NOUN
ftr-346	367	13	:	:	PUNCT
ftr-346	367	14	global	global	ADJ
ftr-346	367	15	justice	justice	NOUN
ftr-346	367	16	implications	implication	NOUN
ftr-346	367	17	for	for	ADP
ftr-346	367	18	international	international	ADJ
ftr-346	367	19	trade	trade	NOUN
ftr-346	367	20	and	and	CCONJ
ftr-346	367	21	tax	tax	NOUN
ftr-346	367	22	law	law	NOUN
ftr-346	367	23	,	,	PUNCT
ftr-346	367	24	85	85	NUM
ftr-346	367	25	n.y.u	n.y.u	NOUN
ftr-346	367	26	.	.	PUNCT
ftr-346	368	1	l.	l.	PROPN
ftr-346	368	2	rev	rev	AUX
ftr-346	368	3	.	.	PROPN
ftr-346	368	4	1	1	NUM
ftr-346	368	5	,	,	PUNCT
ftr-346	368	6	76	76	NUM
ftr-346	368	7	(	(	PUNCT
ftr-346	368	8	2010	2010	NUM
ftr-346	368	9	)	)	PUNCT
ftr-346	368	10	(	(	PUNCT
ftr-346	368	11	arguing	argue	VERB
ftr-346	368	12	that	that	SCONJ
ftr-346	368	13	"	"	PUNCT
ftr-346	368	14	the	the	DET
ftr-346	368	15	notorious	notorious	ADJ
ftr-346	368	16	complexity	complexity	NOUN
ftr-346	368	17	of	of	ADP
ftr-346	368	18	source	source	NOUN
ftr-346	368	19	rules	rule	NOUN
ftr-346	368	20	is	be	AUX
ftr-346	368	21	due	due	ADJ
ftr-346	368	22	primarily	primarily	ADV
ftr-346	368	23	to	to	ADP
ftr-346	368	24	a	a	DET
ftr-346	368	25	lack	lack	NOUN
ftr-346	368	26	of	of	ADP
ftr-346	368	27	normative	normative	ADJ
ftr-346	368	28	comprehension	comprehension	NOUN
ftr-346	368	29	as	as	ADP
ftr-346	368	30	to	to	ADP
ftr-346	368	31	what	what	PRON
ftr-346	368	32	they	they	PRON
ftr-346	368	33	are	be	AUX
ftr-346	368	34	expected	expect	VERB
ftr-346	368	35	to	to	PART
ftr-346	368	36	achieve	achieve	VERB
ftr-346	368	37	"	"	PUNCT
ftr-346	368	38	)	)	PUNCT
ftr-346	368	39	;	;	PUNCT
ftr-346	368	40	cf	cf	NOUN
ftr-346	368	41	arthur	arthur	PROPN
ftr-346	368	42	j.	j.	PROPN
ftr-346	368	43	cockfield	cockfield	PROPN
ftr-346	368	44	,	,	PUNCT
ftr-346	368	45	the	the	DET
ftr-346	368	46	rise	rise	NOUN
ftr-346	368	47	of	of	ADP
ftr-346	368	48	the	the	DET
ftr-346	368	49	oecd	oecd	PROPN
ftr-346	368	50	as	as	ADP
ftr-346	368	51	informal	informal	ADJ
ftr-346	368	52	"	"	PUNCT
ftr-346	368	53	world	world	NOUN
ftr-346	368	54	tax	tax	NOUN
ftr-346	368	55	organization	organization	NOUN
ftr-346	368	56	"	"	PUNCT
ftr-346	368	57	through	through	ADP
ftr-346	368	58	national	national	ADJ
ftr-346	368	59	responses	response	NOUN
ftr-346	368	60	to	to	ADP
ftr-346	368	61	e	e	NOUN
ftr-346	368	62	-	-	NOUN
ftr-346	368	63	commerce	commerce	NOUN
ftr-346	368	64	challenges	challenge	NOUN
ftr-346	368	65	,	,	PUNCT
ftr-346	368	66	8	8	NUM
ftr-346	368	67	yale	yale	PROPN
ftr-346	368	68	j.	j.	PROPN
ftr-346	368	69	l.	l.	PROPN
ftr-346	368	70	&	&	CCONJ
ftr-346	368	71	tech	tech	PROPN
ftr-346	368	72	.	.	PUNCT
ftr-346	369	1	136	136	NUM
ftr-346	369	2	,	,	PUNCT
ftr-346	369	3	175	175	NUM
ftr-346	369	4	(	(	PUNCT
ftr-346	369	5	2006	2006	NUM
ftr-346	369	6	)	)	PUNCT
ftr-346	369	7	(	(	PUNCT
ftr-346	369	8	referring	refer	VERB
ftr-346	369	9	to	to	ADP
ftr-346	369	10	observations	observation	NOUN
ftr-346	369	11	that	that	SCONJ
ftr-346	369	12	international	international	ADJ
ftr-346	369	13	tax	tax	NOUN
ftr-346	369	14	policy	policy	NOUN
ftr-346	369	15	suffers	suffer	VERB
ftr-346	369	16	from	from	ADP
ftr-346	369	17	a	a	DET
ftr-346	369	18	degree	degree	NOUN
ftr-346	369	19	of	of	ADP
ftr-346	369	20	arbitrariness	arbitrariness	NOUN
ftr-346	369	21	because	because	SCONJ
ftr-346	369	22	of	of	ADP
ftr-346	369	23	a	a	DET
ftr-346	369	24	lack	lack	NOUN
ftr-346	369	25	of	of	ADP
ftr-346	369	26	agreement	agreement	NOUN
ftr-346	369	27	on	on	ADP
ftr-346	369	28	guiding	guide	VERB
ftr-346	369	29	principles	principle	NOUN
ftr-346	369	30	)	)	PUNCT
ftr-346	369	31	.	.	PUNCT
ftr-346	370	1	85	85	NUM
ftr-346	370	2	.	.	PUNCT
ftr-346	371	1	see	see	VERB
ftr-346	371	2	shay	shay	PROPN
ftr-346	371	3	,	,	PUNCT
ftr-346	371	4	fleming	fleming	PROPN
ftr-346	371	5	&	&	CCONJ
ftr-346	371	6	peroni	peroni	PROPN
ftr-346	371	7	,	,	PUNCT
ftr-346	371	8	source	source	NOUN
ftr-346	371	9	rules	rule	NOUN
ftr-346	371	10	,	,	PUNCT
ftr-346	371	11	supra	supra	PROPN
ftr-346	371	12	note	note	NOUN
ftr-346	371	13	1	1	NUM
ftr-346	371	14	,	,	PUNCT
ftr-346	371	15	at	at	ADP
ftr-346	371	16	n.3	n.3	PROPN
ftr-346	371	17	(	(	PUNCT
ftr-346	371	18	providing	provide	VERB
ftr-346	371	19	an	an	DET
ftr-346	371	20	example	example	NOUN
ftr-346	371	21	of	of	ADP
ftr-346	371	22	the	the	DET
ftr-346	371	23	often	often	ADV
ftr-346	371	24	capricious	capricious	ADJ
ftr-346	371	25	nature	nature	NOUN
ftr-346	371	26	of	of	ADP
ftr-346	371	27	the	the	DET
ftr-346	371	28	source	source	NOUN
ftr-346	371	29	rules	rule	NOUN
ftr-346	371	30	that	that	PRON
ftr-346	371	31	involves	involve	VERB
ftr-346	371	32	the	the	DET
ftr-346	371	33	title	title	NOUN
ftr-346	371	34	passage	passage	NOUN
ftr-346	371	35	rule	rule	NOUN
ftr-346	371	36	for	for	ADP
ftr-346	371	37	sales	sale	NOUN
ftr-346	371	38	of	of	ADP
ftr-346	371	39	inventory	inventory	NOUN
ftr-346	371	40	)	)	PUNCT
ftr-346	371	41	;	;	PUNCT
ftr-346	371	42	cf	cf	PROPN
ftr-346	371	43	willard	willard	PROPN
ftr-346	371	44	b.	b.	PROPN
ftr-346	371	45	taylor	taylor	PROPN
ftr-346	371	46	&	&	CCONJ
ftr-346	371	47	diana	diana	PROPN
ftr-346	371	48	l.	l.	PROPN
ftr-346	371	49	wollman	wollman	PROPN
ftr-346	371	50	,	,	PUNCT
ftr-346	371	51	why	why	SCONJ
ftr-346	371	52	ca	can	AUX
ftr-346	371	53	n't	not	PART
ftr-346	371	54	we	we	PRON
ftr-346	371	55	all	all	PRON
ftr-346	371	56	just	just	ADV
ftr-346	371	57	get	get	VERB
ftr-346	371	58	along	along	ADP
ftr-346	371	59	:	:	PUNCT
ftr-346	371	60	finding	find	VERB
ftr-346	371	61	consistent	consistent	ADJ
ftr-346	371	62	solutions	solution	NOUN
ftr-346	371	63	to	to	ADP
ftr-346	371	64	the	the	DET
ftr-346	371	65	treatment	treatment	NOUN
ftr-346	371	66	of	of	ADP
ftr-346	371	67	derivatives	derivative	NOUN
ftr-346	371	68	and	and	CCONJ
ftr-346	371	69	other	other	ADJ
ftr-346	371	70	problems	problem	NOUN
ftr-346	371	71	,	,	PUNCT
ftr-346	371	72	53	53	NUM
ftr-346	371	73	tax	tax	NOUN
ftr-346	371	74	law	law	NOUN
ftr-346	371	75	.	.	PUNCT
ftr-346	372	1	95	95	NUM
ftr-346	372	2	,	,	PUNCT
ftr-346	372	3	95	95	NUM
ftr-346	372	4	,	,	PUNCT
ftr-346	372	5	113	113	NUM
ftr-346	372	6	-	-	SYM
ftr-346	372	7	18	18	NUM
ftr-346	372	8	(	(	PUNCT
ftr-346	372	9	1999	1999	NUM
ftr-346	372	10	)	)	PUNCT
ftr-346	372	11	(	(	PUNCT
ftr-346	372	12	pointing	point	VERB
ftr-346	372	13	out	out	ADP
ftr-346	372	14	the	the	DET
ftr-346	372	15	differences	difference	NOUN
ftr-346	372	16	in	in	ADP
ftr-346	372	17	the	the	DET
ftr-346	372	18	source	source	NOUN
ftr-346	372	19	rules	rule	NOUN
ftr-346	372	20	applying	apply	VERB
ftr-346	372	21	to	to	ADP
ftr-346	372	22	several	several	ADJ
ftr-346	372	23	types	type	NOUN
ftr-346	372	24	of	of	ADP
ftr-346	372	25	derivative	derivative	ADJ
ftr-346	372	26	financial	financial	ADJ
ftr-346	372	27	instruments	instrument	NOUN
ftr-346	372	28	and	and	CCONJ
ftr-346	372	29	the	the	DET
ftr-346	372	30	lack	lack	NOUN
ftr-346	372	31	of	of	ADP
ftr-346	372	32	a	a	DET
ftr-346	372	33	seeming	seeming	ADJ
ftr-346	372	34	purpose	purpose	NOUN
ftr-346	372	35	for	for	ADP
ftr-346	372	36	such	such	ADJ
ftr-346	372	37	;	;	PUNCT
ftr-346	372	38	suggesting	suggest	VERB
ftr-346	372	39	that	that	SCONJ
ftr-346	372	40	there	there	PRON
ftr-346	372	41	could	could	AUX
ftr-346	372	42	be	be	AUX
ftr-346	372	43	a	a	DET
ftr-346	372	44	single	single	ADJ
ftr-346	372	45	rule	rule	NOUN
ftr-346	372	46	for	for	ADP
ftr-346	372	47	sourcing	source	VERB
ftr-346	372	48	derivative	derivative	ADJ
ftr-346	372	49	gains	gain	NOUN
ftr-346	372	50	and	and	CCONJ
ftr-346	372	51	losses	loss	NOUN
ftr-346	372	52	)	)	PUNCT
ftr-346	372	53	.	.	PUNCT
ftr-346	373	1	86	86	NUM
ftr-346	373	2	.	.	PUNCT
ftr-346	374	1	see	see	VERB
ftr-346	374	2	supra	supra	PROPN
ftr-346	374	3	notes	note	VERB
ftr-346	374	4	19	19	NUM
ftr-346	374	5	-	-	SYM
ftr-346	374	6	20	20	NUM
ftr-346	374	7	and	and	CCONJ
ftr-346	374	8	accompanying	accompany	VERB
ftr-346	374	9	text	text	NOUN
ftr-346	374	10	.	.	PUNCT
ftr-346	375	1	87	87	NUM
ftr-346	375	2	.	.	PUNCT
ftr-346	376	1	see	see	VERB
ftr-346	376	2	supra	supra	PROPN
ftr-346	376	3	notes	note	VERB
ftr-346	376	4	60	60	NUM
ftr-346	376	5	-	-	SYM
ftr-346	376	6	63	63	NUM
ftr-346	376	7	and	and	CCONJ
ftr-346	376	8	accompanying	accompany	VERB
ftr-346	376	9	text	text	NOUN
ftr-346	376	10	.	.	PUNCT
ftr-346	377	1	88	88	NUM
ftr-346	377	2	.	.	PUNCT
ftr-346	378	1	see	see	VERB
ftr-346	378	2	supra	supra	PROPN
ftr-346	378	3	notes	note	VERB
ftr-346	378	4	39	39	NUM
ftr-346	378	5	-	-	SYM
ftr-346	378	6	40	40	NUM
ftr-346	378	7	and	and	CCONJ
ftr-346	378	8	accompanying	accompany	VERB
ftr-346	378	9	text	text	NOUN
ftr-346	378	10	.	.	PUNCT
ftr-346	379	1	it	it	PRON
ftr-346	379	2	should	should	AUX
ftr-346	379	3	be	be	AUX
ftr-346	379	4	noted	note	VERB
ftr-346	379	5	that	that	SCONJ
ftr-346	379	6	the	the	DET
ftr-346	379	7	expected	expect	VERB
ftr-346	379	8	-	-	PUNCT
ftr-346	379	9	to	to	ADP
ftr-346	379	10	-	-	PUNCT
ftr-346	379	11	tax	tax	NOUN
ftr-346	379	12	principle	principle	NOUN
ftr-346	379	13	is	be	AUX
ftr-346	379	14	problematic	problematic	ADJ
ftr-346	379	15	in	in	ADP
ftr-346	379	16	some	some	DET
ftr-346	379	17	cases	case	NOUN
ftr-346	379	18	,	,	PUNCT
ftr-346	379	19	in	in	ADP
ftr-346	379	20	that	that	SCONJ
ftr-346	379	21	a	a	DET
ftr-346	379	22	determination	determination	NOUN
ftr-346	379	23	that	that	PRON
ftr-346	379	24	other	other	ADJ
ftr-346	379	25	countries	country	NOUN
ftr-346	379	26	are	be	AUX
ftr-346	379	27	not	not	PART
ftr-346	379	28	imposing	impose	VERB
ftr-346	379	29	a	a	DET
ftr-346	379	30	source	source	NOUN
ftr-346	379	31	tax	tax	NOUN
ftr-346	379	32	on	on	ADP
ftr-346	379	33	a	a	DET
ftr-346	379	34	particular	particular	ADJ
ftr-346	379	35	type	type	NOUN
ftr-346	379	36	of	of	ADP
ftr-346	379	37	income	income	NOUN
ftr-346	379	38	may	may	AUX
ftr-346	379	39	not	not	PART
ftr-346	379	40	always	always	ADV
ftr-346	379	41	be	be	AUX
ftr-346	379	42	correct	correct	ADJ
ftr-346	379	43	.	.	PUNCT
ftr-346	380	1	see	see	VERB
ftr-346	380	2	andrus	andrus	PROPN
ftr-346	380	3	,	,	PUNCT
ftr-346	380	4	supra	supra	PROPN
ftr-346	380	5	note	note	NOUN
ftr-346	380	6	42	42	NUM
ftr-346	380	7	(	(	PUNCT
ftr-346	380	8	pointing	point	VERB
ftr-346	380	9	out	out	ADP
ftr-346	380	10	that	that	SCONJ
ftr-346	380	11	the	the	DET
ftr-346	380	12	united	united	PROPN
ftr-346	380	13	states	states	PROPN
ftr-346	380	14	'	'	PART
ftr-346	380	15	application	application	NOUN
ftr-346	380	16	of	of	ADP
ftr-346	380	17	residence	residence	NOUN
ftr-346	380	18	based	base	VERB
ftr-346	380	19	sourcing	sourcing	NOUN
ftr-346	380	20	of	of	ADP
ftr-346	380	21	gains	gain	NOUN
ftr-346	380	22	from	from	ADP
ftr-346	380	23	the	the	DET
ftr-346	380	24	disposition	disposition	NOUN
ftr-346	380	25	of	of	ADP
ftr-346	380	26	foreign	foreign	ADJ
ftr-346	380	27	corporate	corporate	ADJ
ftr-346	380	28	stock	stock	NOUN
ftr-346	380	29	pursuant	pursuant	ADJ
ftr-346	380	30	to	to	ADP
ftr-346	380	31	the	the	DET
ftr-346	380	32	expected	expect	VERB
ftr-346	380	33	-	-	PUNCT
ftr-346	380	34	to	to	ADP
ftr-346	380	35	-	-	PUNCT
ftr-346	380	36	tax	tax	NOUN
ftr-346	380	37	principle	principle	NOUN
ftr-346	380	38	can	can	AUX
ftr-346	380	39	result	result	VERB
ftr-346	380	40	in	in	ADP
ftr-346	380	41	double	double	ADJ
ftr-346	380	42	taxation	taxation	NOUN
ftr-346	380	43	because	because	SCONJ
ftr-346	380	44	a	a	DET
ftr-346	380	45	significant	significant	ADJ
ftr-346	380	46	number	number	NOUN
ftr-346	380	47	of	of	ADP
ftr-346	380	48	countries	country	NOUN
ftr-346	380	49	do	do	VERB
ftr-346	380	50	tax	tax	NOUN
ftr-346	380	51	nonresidents	nonresident	NOUN
ftr-346	380	52	on	on	ADP
ftr-346	380	53	such	such	ADJ
ftr-346	380	54	gains	gain	NOUN
ftr-346	380	55	)	)	PUNCT
ftr-346	380	56	.	.	PUNCT
ftr-346	381	1	89	89	NUM
ftr-346	381	2	.	.	PUNCT
ftr-346	382	1	see	see	VERB
ftr-346	382	2	shay	shay	PROPN
ftr-346	382	3	,	,	PUNCT
ftr-346	382	4	fleming	fleming	PROPN
ftr-346	382	5	&	&	CCONJ
ftr-346	382	6	peroni	peroni	PROPN
ftr-346	382	7	,	,	PUNCT
ftr-346	382	8	source	source	NOUN
ftr-346	382	9	rules	rule	NOUN
ftr-346	382	10	,	,	PUNCT
ftr-346	382	11	supra	supra	PROPN
ftr-346	382	12	note	note	NOUN
ftr-346	382	13	1	1	NUM
ftr-346	382	14	,	,	PUNCT
ftr-346	382	15	at	at	ADP
ftr-346	382	16	122	122	NUM
ftr-346	382	17	.	.	PUNCT
ftr-346	382	18	90	90	NUM
ftr-346	382	19	.	.	PUNCT
ftr-346	383	1	see	see	VERB
ftr-346	383	2	infra	infra	NOUN
ftr-346	383	3	notes	note	VERB
ftr-346	383	4	105	105	NUM
ftr-346	383	5	-	-	SYM
ftr-346	383	6	106	106	NUM
ftr-346	383	7	and	and	CCONJ
ftr-346	383	8	accompanying	accompany	VERB
ftr-346	383	9	text	text	NOUN
ftr-346	383	10	.	.	PUNCT
ftr-346	384	1	[	[	X
ftr-346	384	2	vol	vol	NOUN
ftr-346	384	3	.	.	PUNCT
ftr-346	384	4	11:7580	11:7580	NUM
ftr-346	384	5	sourcing	source	VERB
ftr-346	384	6	income	income	NOUN
ftr-346	384	7	among	among	ADP
ftr-346	384	8	nations	nation	NOUN
ftr-346	384	9	to	to	ADP
ftr-346	384	10	the	the	DET
ftr-346	384	11	eurobond	eurobond	NOUN
ftr-346	384	12	market,9	market,9	NOUN
ftr-346	384	13	'	'	PART
ftr-346	384	14	is	be	AUX
ftr-346	384	15	inconsistent	inconsistent	ADJ
ftr-346	384	16	with	with	ADP
ftr-346	384	17	the	the	DET
ftr-346	384	18	general	general	ADJ
ftr-346	384	19	source	source	NOUN
ftr-346	384	20	taxation	taxation	NOUN
ftr-346	384	21	of	of	ADP
ftr-346	384	22	other	other	ADJ
ftr-346	384	23	types	type	NOUN
ftr-346	384	24	of	of	ADP
ftr-346	384	25	investment	investment	NOUN
ftr-346	384	26	income	income	NOUN
ftr-346	384	27	,	,	PUNCT
ftr-346	384	28	such	such	ADJ
ftr-346	384	29	as	as	ADP
ftr-346	384	30	dividends	dividend	NOUN
ftr-346	384	31	,	,	PUNCT
ftr-346	384	32	rents	rent	NOUN
ftr-346	384	33	,	,	PUNCT
ftr-346	384	34	and	and	CCONJ
ftr-346	384	35	royalties	royalty	NOUN
ftr-346	384	36	.	.	PUNCT
ftr-346	385	1	9	9	NUM
ftr-346	385	2	2	2	NUM
ftr-346	385	3	more	more	ADV
ftr-346	385	4	fundamentally	fundamentally	ADV
ftr-346	385	5	,	,	PUNCT
ftr-346	385	6	the	the	DET
ftr-346	385	7	rules	rule	NOUN
ftr-346	385	8	fail	fail	VERB
ftr-346	385	9	to	to	PART
ftr-346	385	10	reflect	reflect	VERB
ftr-346	385	11	the	the	DET
ftr-346	385	12	consistent	consistent	ADJ
ftr-346	385	13	application	application	NOUN
ftr-346	385	14	of	of	ADP
ftr-346	385	15	the	the	DET
ftr-346	385	16	key	key	ADJ
ftr-346	385	17	principle	principle	NOUN
ftr-346	385	18	appropriate	appropriate	ADJ
ftr-346	385	19	for	for	ADP
ftr-346	385	20	allocating	allocate	VERB
ftr-346	385	21	nations	nation	NOUN
ftr-346	385	22	'	'	PART
ftr-346	385	23	primary	primary	ADJ
ftr-346	385	24	taxing	tax	VERB
ftr-346	385	25	rights	right	NOUN
ftr-346	385	26	namely	namely	ADV
ftr-346	385	27	,	,	PUNCT
ftr-346	385	28	the	the	DET
ftr-346	385	29	benefits	benefit	NOUN
ftr-346	385	30	principle	principle	NOUN
ftr-346	385	31	.	.	PUNCT
ftr-346	386	1	as	as	SCONJ
ftr-346	386	2	developed	develop	VERB
ftr-346	386	3	more	more	ADV
ftr-346	386	4	fully	fully	ADV
ftr-346	386	5	in	in	ADP
ftr-346	386	6	the	the	DET
ftr-346	386	7	next	next	ADJ
ftr-346	386	8	part	part	NOUN
ftr-346	386	9	,	,	PUNCT
ftr-346	386	10	the	the	DET
ftr-346	386	11	connection	connection	NOUN
ftr-346	386	12	to	to	ADP
ftr-346	386	13	governmental	governmental	ADJ
ftr-346	386	14	benefits	benefit	NOUN
ftr-346	386	15	should	should	AUX
ftr-346	386	16	be	be	AUX
ftr-346	386	17	the	the	DET
ftr-346	386	18	guidepost	guidepost	NOUN
ftr-346	386	19	for	for	ADP
ftr-346	386	20	designing	design	VERB
ftr-346	386	21	source	source	NOUN
ftr-346	386	22	of	of	ADP
ftr-346	386	23	income	income	NOUN
ftr-346	386	24	rules	rule	NOUN
ftr-346	386	25	,	,	PUNCT
ftr-346	386	26	because	because	SCONJ
ftr-346	386	27	the	the	DET
ftr-346	386	28	source	source	NOUN
ftr-346	386	29	rules	rule	VERB
ftr-346	386	30	define	define	VERB
ftr-346	386	31	the	the	DET
ftr-346	386	32	scope	scope	NOUN
ftr-346	386	33	of	of	ADP
ftr-346	386	34	source	source	NOUN
ftr-346	386	35	taxation	taxation	NOUN
ftr-346	386	36	and	and	CCONJ
ftr-346	386	37	source	source	NOUN
ftr-346	386	38	taxation	taxation	NOUN
ftr-346	386	39	is	be	AUX
ftr-346	386	40	justified	justify	VERB
ftr-346	386	41	by	by	ADP
ftr-346	386	42	governmental	governmental	ADJ
ftr-346	386	43	benefits	benefit	NOUN
ftr-346	386	44	provided	provide	VERB
ftr-346	386	45	to	to	ADP
ftr-346	386	46	a	a	DET
ftr-346	386	47	nonresident	nonresident	NOUN
ftr-346	386	48	by	by	ADP
ftr-346	386	49	the	the	DET
ftr-346	386	50	host	host	NOUN
ftr-346	386	51	country	country	NOUN
ftr-346	386	52	.	.	PUNCT
ftr-346	387	1	in	in	ADP
ftr-346	387	2	this	this	DET
ftr-346	387	3	regard	regard	NOUN
ftr-346	387	4	,	,	PUNCT
ftr-346	387	5	equity	equity	NOUN
ftr-346	387	6	supports	support	VERB
ftr-346	387	7	host	host	NOUN
ftr-346	387	8	country	country	NOUN
ftr-346	387	9	taxation	taxation	NOUN
ftr-346	387	10	of	of	ADP
ftr-346	387	11	nonresidents	nonresident	NOUN
ftr-346	387	12	who	who	PRON
ftr-346	387	13	benefit	benefit	VERB
ftr-346	387	14	from	from	ADP
ftr-346	387	15	host	host	NOUN
ftr-346	387	16	country	country	NOUN
ftr-346	387	17	governmental	governmental	ADJ
ftr-346	387	18	services	service	NOUN
ftr-346	387	19	so	so	SCONJ
ftr-346	387	20	that	that	SCONJ
ftr-346	387	21	the	the	DET
ftr-346	387	22	costs	cost	NOUN
ftr-346	387	23	of	of	ADP
ftr-346	387	24	these	these	DET
ftr-346	387	25	services	service	NOUN
ftr-346	387	26	are	be	AUX
ftr-346	387	27	not	not	PART
ftr-346	387	28	borne	bear	VERB
ftr-346	387	29	solely	solely	ADV
ftr-346	387	30	by	by	ADP
ftr-346	387	31	residents	resident	NOUN
ftr-346	387	32	of	of	ADP
ftr-346	387	33	that	that	DET
ftr-346	387	34	country	country	NOUN
ftr-346	387	35	.	.	PUNCT
ftr-346	388	1	while	while	SCONJ
ftr-346	388	2	the	the	DET
ftr-346	388	3	economic	economic	ADJ
ftr-346	388	4	nexus	nexus	NOUN
ftr-346	388	5	principle	principle	NOUN
ftr-346	388	6	can	can	AUX
ftr-346	388	7	function	function	VERB
ftr-346	388	8	to	to	ADP
ftr-346	388	9	a	a	DET
ftr-346	388	10	degree	degree	NOUN
ftr-346	388	11	as	as	ADP
ftr-346	388	12	a	a	DET
ftr-346	388	13	surrogate	surrogate	NOUN
ftr-346	388	14	for	for	ADP
ftr-346	388	15	focusing	focus	VERB
ftr-346	388	16	on	on	ADP
ftr-346	388	17	governmental	governmental	ADJ
ftr-346	388	18	benefits	benefit	NOUN
ftr-346	388	19	,	,	PUNCT
ftr-346	388	20	94	94	NUM
ftr-346	388	21	the	the	DET
ftr-346	388	22	general	general	ADJ
ftr-346	388	23	binary	binary	ADJ
ftr-346	388	24	nature	nature	NOUN
ftr-346	388	25	of	of	ADP
ftr-346	388	26	the	the	DET
ftr-346	388	27	source	source	NOUN
ftr-346	388	28	rules	rule	NOUN
ftr-346	388	29	results	result	VERB
ftr-346	388	30	in	in	ADP
ftr-346	388	31	a	a	DET
ftr-346	388	32	failure	failure	NOUN
ftr-346	388	33	to	to	PART
ftr-346	388	34	appropriately	appropriately	ADV
ftr-346	388	35	allocate	allocate	VERB
ftr-346	388	36	primary	primary	ADJ
ftr-346	388	37	tax	tax	NOUN
ftr-346	388	38	jurisdiction	jurisdiction	NOUN
ftr-346	388	39	in	in	ADP
ftr-346	388	40	accordance	accordance	NOUN
ftr-346	388	41	with	with	ADP
ftr-346	388	42	the	the	DET
ftr-346	388	43	provision	provision	NOUN
ftr-346	388	44	of	of	ADP
ftr-346	388	45	government	government	NOUN
ftr-346	388	46	benefits	benefit	NOUN
ftr-346	388	47	.	.	PUNCT
ftr-346	389	1	as	as	SCONJ
ftr-346	389	2	discussed	discuss	VERB
ftr-346	389	3	above	above	ADV
ftr-346	389	4	,	,	PUNCT
ftr-346	389	5	the	the	DET
ftr-346	389	6	current	current	ADJ
ftr-346	389	7	source	source	NOUN
ftr-346	389	8	rules	rule	NOUN
ftr-346	389	9	often	often	ADV
ftr-346	389	10	assign	assign	VERB
ftr-346	389	11	all	all	PRON
ftr-346	389	12	of	of	ADP
ftr-346	389	13	the	the	DET
ftr-346	389	14	income	income	NOUN
ftr-346	389	15	to	to	ADP
ftr-346	389	16	a	a	DET
ftr-346	389	17	single	single	ADJ
ftr-346	389	18	geographic	geographic	ADJ
ftr-346	389	19	source	source	NOUN
ftr-346	389	20	even	even	ADV
ftr-346	389	21	though	though	SCONJ
ftr-346	389	22	relevant	relevant	ADJ
ftr-346	389	23	economic	economic	ADJ
ftr-346	389	24	activities	activity	NOUN
ftr-346	389	25	occur	occur	VERB
ftr-346	389	26	in	in	ADP
ftr-346	389	27	more	more	ADJ
ftr-346	389	28	than	than	ADP
ftr-346	389	29	one	one	NUM
ftr-346	389	30	country.9	country.9	NOUN
ftr-346	389	31	s	s	X
ftr-346	389	32	although	although	SCONJ
ftr-346	389	33	administrative	administrative	ADJ
ftr-346	389	34	considerations	consideration	NOUN
ftr-346	389	35	counsel	counsel	VERB
ftr-346	389	36	against	against	ADP
ftr-346	389	37	a	a	DET
ftr-346	389	38	sourcing	sourcing	NOUN
ftr-346	389	39	approach	approach	NOUN
ftr-346	389	40	that	that	PRON
ftr-346	389	41	would	would	AUX
ftr-346	389	42	take	take	VERB
ftr-346	389	43	into	into	ADP
ftr-346	389	44	account	account	NOUN
ftr-346	389	45	all	all	DET
ftr-346	389	46	countries	country	NOUN
ftr-346	389	47	that	that	PRON
ftr-346	389	48	might	might	AUX
ftr-346	389	49	have	have	VERB
ftr-346	389	50	some	some	DET
ftr-346	389	51	connection	connection	NOUN
ftr-346	389	52	to	to	ADP
ftr-346	389	53	the	the	DET
ftr-346	389	54	income	income	NOUN
ftr-346	389	55	,	,	PUNCT
ftr-346	389	56	6	6	NUM
ftr-346	389	57	one	one	NUM
ftr-346	389	58	certainly	certainly	ADV
ftr-346	389	59	should	should	AUX
ftr-346	389	60	question	question	VERB
ftr-346	389	61	the	the	DET
ftr-346	389	62	soundness	soundness	NOUN
ftr-346	389	63	of	of	ADP
ftr-346	389	64	the	the	DET
ftr-346	389	65	current	current	ADJ
ftr-346	389	66	approach	approach	NOUN
ftr-346	389	67	that	that	PRON
ftr-346	389	68	usually	usually	ADV
ftr-346	389	69	ignores	ignore	VERB
ftr-346	389	70	all	all	PRON
ftr-346	389	71	but	but	SCONJ
ftr-346	389	72	one	one	NUM
ftr-346	389	73	of	of	ADP
ftr-346	389	74	the	the	DET
ftr-346	389	75	connected	connected	ADJ
ftr-346	389	76	countries	country	NOUN
ftr-346	389	77	.	.	PUNCT
ftr-346	390	1	moreover	moreover	ADV
ftr-346	390	2	,	,	PUNCT
ftr-346	390	3	the	the	DET
ftr-346	390	4	decision	decision	NOUN
ftr-346	390	5	to	to	PART
ftr-346	390	6	choose	choose	VERB
ftr-346	390	7	a	a	DET
ftr-346	390	8	particular	particular	ADJ
ftr-346	390	9	country	country	NOUN
ftr-346	390	10	as	as	ADP
ftr-346	390	11	the	the	DET
ftr-346	390	12	most	most	ADV
ftr-346	390	13	important	important	ADJ
ftr-346	390	14	either	either	CCONJ
ftr-346	390	15	in	in	ADP
ftr-346	390	16	terms	term	NOUN
ftr-346	390	17	of	of	ADP
ftr-346	390	18	economic	economic	ADJ
ftr-346	390	19	contribution	contribution	NOUN
ftr-346	390	20	or	or	CCONJ
ftr-346	390	21	provision	provision	NOUN
ftr-346	390	22	of	of	ADP
ftr-346	390	23	public	public	ADJ
ftr-346	390	24	benefits	benefit	NOUN
ftr-346	390	25	often	often	ADV
ftr-346	390	26	is	be	AUX
ftr-346	390	27	arbitrary.97	arbitrary.97	NOUN
ftr-346	390	28	for	for	ADP
ftr-346	390	29	example	example	NOUN
ftr-346	390	30	,	,	PUNCT
ftr-346	390	31	where	where	SCONJ
ftr-346	390	32	an	an	DET
ftr-346	390	33	intangible	intangible	NOUN
ftr-346	390	34	is	be	AUX
ftr-346	390	35	produced	produce	VERB
ftr-346	390	36	in	in	ADP
ftr-346	390	37	one	one	NUM
ftr-346	390	38	country	country	NOUN
ftr-346	390	39	and	and	CCONJ
ftr-346	390	40	licensed	license	VERB
ftr-346	390	41	for	for	ADP
ftr-346	390	42	use	use	NOUN
ftr-346	390	43	in	in	ADP
ftr-346	390	44	another	another	DET
ftr-346	390	45	country	country	NOUN
ftr-346	390	46	,	,	PUNCT
ftr-346	390	47	is	be	AUX
ftr-346	390	48	it	it	PRON
ftr-346	390	49	so	so	ADV
ftr-346	390	50	clear	clear	ADJ
ftr-346	390	51	that	that	SCONJ
ftr-346	390	52	the	the	DET
ftr-346	390	53	latter	latter	ADJ
ftr-346	390	54	country	country	NOUN
ftr-346	390	55	is	be	AUX
ftr-346	390	56	the	the	DET
ftr-346	390	57	most	most	ADV
ftr-346	390	58	important	important	ADJ
ftr-346	390	59	in	in	ADP
ftr-346	390	60	the	the	DET
ftr-346	390	61	derivation	derivation	NOUN
ftr-346	390	62	of	of	ADP
ftr-346	390	63	the	the	DET
ftr-346	390	64	income	income	NOUN
ftr-346	390	65	?	?	PUNCT
ftr-346	391	1	98	98	NUM
ftr-346	391	2	91	91	NUM
ftr-346	391	3	.	.	PUNCT
ftr-346	392	1	see	see	VERB
ftr-346	392	2	supra	supra	PROPN
ftr-346	392	3	notes	note	NOUN
ftr-346	392	4	21	21	NUM
ftr-346	392	5	,	,	PUNCT
ftr-346	392	6	70	70	NUM
ftr-346	392	7	-	-	SYM
ftr-346	392	8	72	72	NUM
ftr-346	392	9	and	and	CCONJ
ftr-346	392	10	accompanying	accompany	VERB
ftr-346	392	11	text	text	NOUN
ftr-346	392	12	.	.	PUNCT
ftr-346	393	1	92	92	NUM
ftr-346	393	2	.	.	PUNCT
ftr-346	394	1	see	see	VERB
ftr-346	394	2	supra	supra	PROPN
ftr-346	394	3	notes	note	VERB
ftr-346	394	4	19	19	NUM
ftr-346	394	5	-	-	SYM
ftr-346	394	6	20	20	NUM
ftr-346	394	7	,	,	PUNCT
ftr-346	394	8	24	24	NUM
ftr-346	394	9	-	-	SYM
ftr-346	394	10	27	27	NUM
ftr-346	394	11	and	and	CCONJ
ftr-346	394	12	accompanying	accompany	VERB
ftr-346	394	13	text	text	NOUN
ftr-346	394	14	.	.	PUNCT
ftr-346	395	1	93	93	NUM
ftr-346	395	2	.	.	PUNCT
ftr-346	396	1	see	see	VERB
ftr-346	396	2	infra	infra	NOUN
ftr-346	396	3	part	part	NOUN
ftr-346	396	4	iii.b.1	iii.b.1	NOUN
ftr-346	396	5	.	.	PUNCT
ftr-346	396	6	94	94	NUM
ftr-346	396	7	.	.	PUNCT
ftr-346	397	1	see	see	VERB
ftr-346	397	2	infra	infra	NOUN
ftr-346	397	3	notes	note	VERB
ftr-346	397	4	149	149	NUM
ftr-346	397	5	-	-	SYM
ftr-346	397	6	52	52	NUM
ftr-346	397	7	and	and	CCONJ
ftr-346	397	8	accompanying	accompany	VERB
ftr-346	397	9	text	text	NOUN
ftr-346	397	10	.	.	PUNCT
ftr-346	398	1	95	95	NUM
ftr-346	398	2	.	.	PUNCT
ftr-346	399	1	see	see	VERB
ftr-346	399	2	supra	supra	PROPN
ftr-346	399	3	notes	note	VERB
ftr-346	399	4	53	53	NUM
ftr-346	399	5	-	-	SYM
ftr-346	399	6	59	59	NUM
ftr-346	399	7	and	and	CCONJ
ftr-346	399	8	accompanying	accompany	VERB
ftr-346	399	9	text	text	NOUN
ftr-346	399	10	.	.	PUNCT
ftr-346	400	1	96	96	X
ftr-346	400	2	.	.	PUNCT
ftr-346	401	1	see	see	VERB
ftr-346	401	2	supra	supra	PROPN
ftr-346	401	3	notes	note	VERB
ftr-346	401	4	79	79	NUM
ftr-346	401	5	-	-	SYM
ftr-346	401	6	83	83	NUM
ftr-346	401	7	and	and	CCONJ
ftr-346	401	8	accompanying	accompany	VERB
ftr-346	401	9	text	text	NOUN
ftr-346	401	10	.	.	PUNCT
ftr-346	402	1	97	97	NUM
ftr-346	402	2	.	.	PUNCT
ftr-346	403	1	see	see	PROPN
ftr-346	403	2	mason	mason	PROPN
ftr-346	403	3	,	,	PUNCT
ftr-346	403	4	supra	supra	PROPN
ftr-346	403	5	note	note	PROPN
ftr-346	403	6	84	84	NUM
ftr-346	403	7	,	,	PUNCT
ftr-346	403	8	at	at	ADP
ftr-346	403	9	1591	1591	NUM
ftr-346	403	10	n.195	n.195	NOUN
ftr-346	403	11	(	(	PUNCT
ftr-346	403	12	noting	note	VERB
ftr-346	403	13	different	different	ADJ
ftr-346	403	14	possible	possible	ADJ
ftr-346	403	15	bases	basis	NOUN
ftr-346	403	16	for	for	ADP
ftr-346	403	17	sourcing	source	VERB
ftr-346	403	18	sales	sale	NOUN
ftr-346	403	19	income	income	NOUN
ftr-346	403	20	(	(	PUNCT
ftr-346	403	21	where	where	SCONJ
ftr-346	403	22	title	title	NOUN
ftr-346	403	23	passes	pass	VERB
ftr-346	403	24	,	,	PUNCT
ftr-346	403	25	place	place	NOUN
ftr-346	403	26	of	of	ADP
ftr-346	403	27	sale	sale	NOUN
ftr-346	403	28	,	,	PUNCT
ftr-346	403	29	or	or	CCONJ
ftr-346	403	30	place	place	NOUN
ftr-346	403	31	of	of	ADP
ftr-346	403	32	consumption	consumption	NOUN
ftr-346	403	33	)	)	PUNCT
ftr-346	403	34	and	and	CCONJ
ftr-346	403	35	interest	interest	NOUN
ftr-346	403	36	income	income	NOUN
ftr-346	403	37	(	(	PUNCT
ftr-346	403	38	including	include	VERB
ftr-346	403	39	the	the	DET
ftr-346	403	40	residence	residence	NOUN
ftr-346	403	41	of	of	ADP
ftr-346	403	42	the	the	DET
ftr-346	403	43	borrower	borrower	NOUN
ftr-346	403	44	,	,	PUNCT
ftr-346	403	45	where	where	SCONJ
ftr-346	403	46	the	the	DET
ftr-346	403	47	principal	principal	NOUN
ftr-346	403	48	is	be	AUX
ftr-346	403	49	either	either	ADV
ftr-346	403	50	made	make	VERB
ftr-346	403	51	available	available	ADJ
ftr-346	403	52	or	or	CCONJ
ftr-346	403	53	used	use	VERB
ftr-346	403	54	,	,	PUNCT
ftr-346	403	55	or	or	CCONJ
ftr-346	403	56	where	where	SCONJ
ftr-346	403	57	interest	interest	NOUN
ftr-346	403	58	payments	payment	NOUN
ftr-346	403	59	are	be	AUX
ftr-346	403	60	made	make	VERB
ftr-346	403	61	)	)	PUNCT
ftr-346	403	62	)	)	PUNCT
ftr-346	403	63	;	;	PUNCT
ftr-346	403	64	cf	cf	NOUN
ftr-346	403	65	michael	michael	PROPN
ftr-346	403	66	j.	j.	PROPN
ftr-346	403	67	graetz	graetz	PROPN
ftr-346	403	68	,	,	PUNCT
ftr-346	403	69	taxing	tax	VERB
ftr-346	403	70	international	international	ADJ
ftr-346	403	71	income	income	NOUN
ftr-346	403	72	:	:	PUNCT
ftr-346	403	73	inadequate	inadequate	ADJ
ftr-346	403	74	principles	principle	NOUN
ftr-346	403	75	,	,	PUNCT
ftr-346	403	76	outdated	outdated	ADJ
ftr-346	403	77	concepts	concept	NOUN
ftr-346	403	78	,	,	PUNCT
ftr-346	403	79	and	and	CCONJ
ftr-346	403	80	unsatisfactory	unsatisfactory	ADJ
ftr-346	403	81	policies	policy	NOUN
ftr-346	403	82	,	,	PUNCT
ftr-346	403	83	54	54	NUM
ftr-346	403	84	tax	tax	NOUN
ftr-346	403	85	l.	l.	PROPN
ftr-346	403	86	rev	rev	PROPN
ftr-346	403	87	.	.	PROPN
ftr-346	403	88	261	261	NUM
ftr-346	403	89	,	,	PUNCT
ftr-346	403	90	317	317	NUM
ftr-346	403	91	(	(	PUNCT
ftr-346	403	92	2001	2001	NUM
ftr-346	403	93	)	)	PUNCT
ftr-346	404	1	[	[	X
ftr-346	404	2	hereinafter	hereinafter	NOUN
ftr-346	404	3	graetz	graetz	NOUN
ftr-346	404	4	,	,	PUNCT
ftr-346	404	5	inadequate	inadequate	ADJ
ftr-346	404	6	principles	principle	NOUN
ftr-346	404	7	]	]	PUNCT
ftr-346	404	8	(	(	PUNCT
ftr-346	404	9	stating	state	VERB
ftr-346	404	10	that	that	SCONJ
ftr-346	404	11	the	the	DET
ftr-346	404	12	source	source	NOUN
ftr-346	404	13	rules	rule	VERB
ftr-346	404	14	"	"	PUNCT
ftr-346	404	15	should	should	AUX
ftr-346	404	16	be	be	AUX
ftr-346	404	17	overhauled	overhaul	VERB
ftr-346	404	18	to	to	PART
ftr-346	404	19	be	be	AUX
ftr-346	404	20	better	well	ADV
ftr-346	404	21	linked	link	VERB
ftr-346	404	22	to	to	ADP
ftr-346	404	23	the	the	DET
ftr-346	404	24	location	location	NOUN
ftr-346	404	25	of	of	ADP
ftr-346	404	26	real	real	ADJ
ftr-346	404	27	economic	economic	ADJ
ftr-346	404	28	activity	activity	NOUN
ftr-346	404	29	,	,	PUNCT
ftr-346	404	30	the	the	DET
ftr-346	404	31	location	location	NOUN
ftr-346	404	32	of	of	ADP
ftr-346	404	33	customers	customer	NOUN
ftr-346	404	34	,	,	PUNCT
ftr-346	404	35	workers	worker	NOUN
ftr-346	404	36	,	,	PUNCT
ftr-346	404	37	or	or	CCONJ
ftr-346	404	38	assets	asset	NOUN
ftr-346	404	39	"	"	PUNCT
ftr-346	404	40	)	)	PUNCT
ftr-346	404	41	.	.	PUNCT
ftr-346	405	1	98	98	NUM
ftr-346	405	2	.	.	PUNCT
ftr-346	406	1	under	under	ADP
ftr-346	406	2	section	section	NOUN
ftr-346	406	3	861(a)(4	861(a)(4	NUM
ftr-346	406	4	)	)	PUNCT
ftr-346	406	5	,	,	PUNCT
ftr-346	406	6	the	the	DET
ftr-346	406	7	royalty	royalty	NOUN
ftr-346	406	8	income	income	NOUN
ftr-346	406	9	will	will	AUX
ftr-346	406	10	be	be	AUX
ftr-346	406	11	sourced	source	VERB
ftr-346	406	12	where	where	SCONJ
ftr-346	406	13	the	the	DET
ftr-346	406	14	intangible	intangible	NOUN
ftr-346	406	15	is	be	AUX
ftr-346	406	16	being	be	AUX
ftr-346	406	17	used	use	VERB
ftr-346	406	18	.	.	PUNCT
ftr-346	407	1	2011	2011	NUM
ftr-346	407	2	]	]	PUNCT
ftr-346	407	3	581	581	NUM
ftr-346	407	4	florida	florida	PROPN
ftr-346	407	5	tax	tax	NOUN
ftr-346	407	6	review	review	NOUN
ftr-346	407	7	and	and	CCONJ
ftr-346	407	8	when	when	SCONJ
ftr-346	407	9	compared	compare	VERB
ftr-346	407	10	to	to	ADP
ftr-346	407	11	a	a	DET
ftr-346	407	12	similar	similar	ADJ
ftr-346	407	13	situation	situation	NOUN
ftr-346	407	14	involving	involve	VERB
ftr-346	407	15	services	service	NOUN
ftr-346	407	16	performed	perform	VERB
ftr-346	407	17	in	in	ADP
ftr-346	407	18	one	one	NUM
ftr-346	407	19	country	country	NOUN
ftr-346	407	20	that	that	PRON
ftr-346	407	21	are	be	AUX
ftr-346	407	22	utilized	utilize	VERB
ftr-346	407	23	in	in	ADP
ftr-346	407	24	another	another	DET
ftr-346	407	25	country	country	NOUN
ftr-346	407	26	,	,	PUNCT
ftr-346	407	27	the	the	DET
ftr-346	407	28	u.s	u.s	PROPN
ftr-346	407	29	.	.	PROPN
ftr-346	407	30	source	source	NOUN
ftr-346	407	31	rules	rule	NOUN
ftr-346	407	32	appear	appear	VERB
ftr-346	407	33	inconsistent	inconsistent	ADJ
ftr-346	407	34	,	,	PUNCT
ftr-346	407	35	given	give	VERB
ftr-346	407	36	that	that	SCONJ
ftr-346	407	37	the	the	DET
ftr-346	407	38	source	source	NOUN
ftr-346	407	39	of	of	ADP
ftr-346	407	40	the	the	DET
ftr-346	407	41	service	service	NOUN
ftr-346	407	42	income	income	NOUN
ftr-346	407	43	typically	typically	ADV
ftr-346	407	44	will	will	AUX
ftr-346	407	45	be	be	AUX
ftr-346	407	46	in	in	ADP
ftr-346	407	47	the	the	DET
ftr-346	407	48	country	country	NOUN
ftr-346	407	49	in	in	ADP
ftr-346	407	50	which	which	PRON
ftr-346	407	51	the	the	DET
ftr-346	407	52	services	service	NOUN
ftr-346	407	53	are	be	AUX
ftr-346	407	54	performed	perform	VERB
ftr-346	407	55	.	.	PUNCT
ftr-346	408	1	99	99	NUM
ftr-346	408	2	(	(	PUNCT
ftr-346	408	3	as	as	SCONJ
ftr-346	408	4	mentioned	mention	VERB
ftr-346	408	5	above	above	ADV
ftr-346	408	6	,	,	PUNCT
ftr-346	408	7	some	some	DET
ftr-346	408	8	countries	country	NOUN
ftr-346	408	9	use	use	VERB
ftr-346	408	10	a	a	DET
ftr-346	408	11	service	service	NOUN
ftr-346	408	12	destination	destination	NOUN
ftr-346	408	13	approach	approach	NOUN
ftr-346	408	14	for	for	ADP
ftr-346	408	15	sourcing	source	VERB
ftr-346	408	16	service	service	NOUN
ftr-346	408	17	income.10	income.10	PROPN
ftr-346	408	18	)	)	PUNCT
ftr-346	408	19	the	the	DET
ftr-346	408	20	arbitrary	arbitrary	ADJ
ftr-346	408	21	and	and	CCONJ
ftr-346	408	22	inconsistent	inconsistent	ADJ
ftr-346	408	23	results	result	NOUN
ftr-346	408	24	of	of	ADP
ftr-346	408	25	single	single	ADJ
ftr-346	408	26	source	source	NOUN
ftr-346	408	27	rules	rule	NOUN
ftr-346	408	28	are	be	AUX
ftr-346	408	29	exacerbated	exacerbate	VERB
ftr-346	408	30	by	by	ADP
ftr-346	408	31	the	the	DET
ftr-346	408	32	need	need	NOUN
ftr-346	408	33	to	to	PART
ftr-346	408	34	characterize	characterize	VERB
ftr-346	408	35	transactions	transaction	NOUN
ftr-346	408	36	.	.	PUNCT
ftr-346	409	1	'o	'o	PART
ftr-346	410	1	'	'	PART
ftr-346	410	2	characterization	characterization	NOUN
ftr-346	410	3	is	be	AUX
ftr-346	410	4	particularly	particularly	ADV
ftr-346	410	5	necessary	necessary	ADJ
ftr-346	410	6	and	and	CCONJ
ftr-346	410	7	often	often	ADV
ftr-346	410	8	problematic	problematic	ADJ
ftr-346	410	9	in	in	ADP
ftr-346	410	10	the	the	DET
ftr-346	410	11	case	case	NOUN
ftr-346	410	12	of	of	ADP
ftr-346	410	13	transactions	transaction	NOUN
ftr-346	410	14	involving	involve	VERB
ftr-346	410	15	intangibles	intangible	NOUN
ftr-346	410	16	and	and	CCONJ
ftr-346	410	17	electronic	electronic	ADJ
ftr-346	410	18	commerce	commerce	NOUN
ftr-346	410	19	,	,	PUNCT
ftr-346	410	20	where	where	SCONJ
ftr-346	410	21	the	the	DET
ftr-346	410	22	income	income	NOUN
ftr-346	410	23	from	from	ADP
ftr-346	410	24	a	a	DET
ftr-346	410	25	given	give	VERB
ftr-346	410	26	transaction	transaction	NOUN
ftr-346	410	27	may	may	AUX
ftr-346	410	28	take	take	VERB
ftr-346	410	29	the	the	DET
ftr-346	410	30	form	form	NOUN
ftr-346	410	31	of	of	ADP
ftr-346	410	32	royalties	royalty	NOUN
ftr-346	410	33	,	,	PUNCT
ftr-346	410	34	compensation	compensation	NOUN
ftr-346	410	35	,	,	PUNCT
ftr-346	410	36	or	or	CCONJ
ftr-346	410	37	property	property	NOUN
ftr-346	410	38	gains	gain	NOUN
ftr-346	410	39	based	base	VERB
ftr-346	410	40	on	on	ADP
ftr-346	410	41	the	the	DET
ftr-346	410	42	specific	specific	ADJ
ftr-346	410	43	facts	fact	NOUN
ftr-346	410	44	and	and	CCONJ
ftr-346	410	45	circumstances	circumstance	NOUN
ftr-346	410	46	.	.	PUNCT
ftr-346	411	1	0	0	NUM
ftr-346	411	2	2	2	NUM
ftr-346	412	1	and	and	CCONJ
ftr-346	412	2	because	because	SCONJ
ftr-346	412	3	the	the	DET
ftr-346	412	4	single	single	ADJ
ftr-346	412	5	source	source	NOUN
ftr-346	412	6	rules	rule	NOUN
ftr-346	412	7	produce	produce	VERB
ftr-346	412	8	very	very	ADV
ftr-346	412	9	different	different	ADJ
ftr-346	412	10	results	result	NOUN
ftr-346	412	11	depending	depend	VERB
ftr-346	412	12	on	on	ADP
ftr-346	412	13	the	the	DET
ftr-346	412	14	ty	ty	PROPN
ftr-346	412	15	e	e	PROPN
ftr-346	412	16	of	of	ADP
ftr-346	412	17	income	income	NOUN
ftr-346	412	18	involved,'03	involved,'03	PROPN
ftr-346	413	1	a	a	DET
ftr-346	413	2	great	great	ADJ
ftr-346	413	3	deal	deal	NOUN
ftr-346	413	4	turns	turn	VERB
ftr-346	413	5	on	on	ADP
ftr-346	413	6	how	how	SCONJ
ftr-346	413	7	income	income	NOUN
ftr-346	413	8	is	be	AUX
ftr-346	413	9	characterized	characterize	VERB
ftr-346	413	10	.	.	PUNCT
ftr-346	413	11	'	'	PUNCT
ftr-346	414	1	for	for	ADP
ftr-346	414	2	example	example	NOUN
ftr-346	414	3	,	,	PUNCT
ftr-346	414	4	where	where	SCONJ
ftr-346	414	5	a	a	DET
ftr-346	414	6	u.s	u.s	PROPN
ftr-346	414	7	.	.	PROPN
ftr-346	414	8	resident	resident	NOUN
ftr-346	414	9	develops	develop	VERB
ftr-346	414	10	an	an	DET
ftr-346	414	11	invention	invention	NOUN
ftr-346	414	12	in	in	ADP
ftr-346	414	13	the	the	DET
ftr-346	414	14	united	united	PROPN
ftr-346	414	15	states	states	PROPN
ftr-346	414	16	,	,	PUNCT
ftr-346	414	17	obtains	obtain	VERB
ftr-346	414	18	a	a	DET
ftr-346	414	19	foreign	foreign	ADJ
ftr-346	414	20	patent	patent	NOUN
ftr-346	414	21	on	on	ADP
ftr-346	414	22	the	the	DET
ftr-346	414	23	invention	invention	NOUN
ftr-346	414	24	,	,	PUNCT
ftr-346	414	25	and	and	CCONJ
ftr-346	414	26	then	then	ADV
ftr-346	414	27	sells	sell	VERB
ftr-346	414	28	the	the	DET
ftr-346	414	29	foreign	foreign	ADJ
ftr-346	414	30	patent	patent	NOUN
ftr-346	414	31	for	for	ADP
ftr-346	414	32	a	a	DET
ftr-346	414	33	lump	lump	NOUN
ftr-346	414	34	sum	sum	NOUN
ftr-346	414	35	amount	amount	NOUN
ftr-346	414	36	,	,	PUNCT
ftr-346	414	37	all	all	PRON
ftr-346	414	38	of	of	ADP
ftr-346	414	39	the	the	DET
ftr-346	414	40	gain	gain	NOUN
ftr-346	414	41	will	will	AUX
ftr-346	414	42	be	be	AUX
ftr-346	414	43	u.s	u.s	PROPN
ftr-346	414	44	.	.	PROPN
ftr-346	414	45	source	source	NOUN
ftr-346	414	46	;	;	PUNCT
ftr-346	414	47	's	be	AUX
ftr-346	414	48	however	however	ADV
ftr-346	414	49	,	,	PUNCT
ftr-346	414	50	if	if	SCONJ
ftr-346	414	51	instead	instead	ADV
ftr-346	414	52	of	of	ADP
ftr-346	414	53	selling	sell	VERB
ftr-346	414	54	the	the	DET
ftr-346	414	55	patent	patent	NOUN
ftr-346	414	56	the	the	DET
ftr-346	414	57	taxpayer	taxpayer	NOUN
ftr-346	414	58	licenses	license	VERB
ftr-346	414	59	the	the	DET
ftr-346	414	60	patent	patent	NOUN
ftr-346	414	61	in	in	ADP
ftr-346	414	62	exchange	exchange	NOUN
ftr-346	414	63	for	for	ADP
ftr-346	414	64	a	a	DET
ftr-346	414	65	lump	lump	NOUN
ftr-346	414	66	sum	sum	NOUN
ftr-346	414	67	royalty	royalty	NOUN
ftr-346	414	68	for	for	ADP
ftr-346	414	69	a	a	DET
ftr-346	414	70	period	period	NOUN
ftr-346	414	71	that	that	PRON
ftr-346	414	72	is	be	AUX
ftr-346	414	73	slightly	slightly	ADV
ftr-346	414	74	less	less	ADJ
ftr-346	414	75	than	than	ADP
ftr-346	414	76	the	the	DET
ftr-346	414	77	patent	patent	NOUN
ftr-346	414	78	's	's	PART
ftr-346	414	79	remaining	remain	VERB
ftr-346	414	80	life	life	NOUN
ftr-346	414	81	,	,	PUNCT
ftr-346	414	82	all	all	PRON
ftr-346	414	83	of	of	ADP
ftr-346	414	84	the	the	DET
ftr-346	414	85	income	income	NOUN
ftr-346	414	86	would	would	AUX
ftr-346	414	87	be	be	AUX
ftr-346	414	88	foreign	foreign	ADJ
ftr-346	414	89	source	source	NOUN
ftr-346	414	90	.	.	PUNCT
ftr-346	414	91	'	'	PUNCT
ftr-346	414	92	06	06	NUM
ftr-346	414	93	despite	despite	SCONJ
ftr-346	414	94	the	the	DET
ftr-346	414	95	similarity	similarity	NOUN
ftr-346	414	96	in	in	ADP
ftr-346	414	97	the	the	DET
ftr-346	414	98	substance	substance	NOUN
ftr-346	414	99	of	of	ADP
ftr-346	414	100	these	these	DET
ftr-346	414	101	two	two	NUM
ftr-346	414	102	alternatives	alternative	NOUN
ftr-346	414	103	,	,	PUNCT
ftr-346	414	104	the	the	DET
ftr-346	414	105	source	source	NOUN
ftr-346	414	106	results	result	NOUN
ftr-346	414	107	are	be	AUX
ftr-346	414	108	quite	quite	ADV
ftr-346	414	109	different	different	ADJ
ftr-346	414	110	.	.	PUNCT
ftr-346	415	1	2	2	X
ftr-346	415	2	.	.	X
ftr-346	415	3	variation	variation	NOUN
ftr-346	415	4	in	in	ADP
ftr-346	415	5	source	source	NOUN
ftr-346	415	6	rules	rule	NOUN
ftr-346	415	7	used	use	VERB
ftr-346	415	8	worldwide	worldwide	ADV
ftr-346	415	9	because	because	SCONJ
ftr-346	415	10	of	of	ADP
ftr-346	415	11	a	a	DET
ftr-346	415	12	lack	lack	NOUN
ftr-346	415	13	of	of	ADP
ftr-346	415	14	coherence	coherence	NOUN
ftr-346	415	15	,	,	PUNCT
ftr-346	415	16	there	there	PRON
ftr-346	415	17	may	may	AUX
ftr-346	415	18	be	be	AUX
ftr-346	415	19	considerable	considerable	ADJ
ftr-346	415	20	variation	variation	NOUN
ftr-346	415	21	in	in	ADP
ftr-346	415	22	the	the	DET
ftr-346	415	23	source	source	NOUN
ftr-346	415	24	rules	rule	NOUN
ftr-346	415	25	used	use	VERB
ftr-346	415	26	worldwide	worldwide	ADV
ftr-346	415	27	.	.	PUNCT
ftr-346	415	28	'	'	PUNCT
ftr-346	416	1	07	07	NUM
ftr-346	416	2	this	this	PRON
ftr-346	416	3	raises	raise	VERB
ftr-346	416	4	the	the	DET
ftr-346	416	5	concern	concern	NOUN
ftr-346	416	6	of	of	ADP
ftr-346	416	7	double	double	ADJ
ftr-346	416	8	99	99	NUM
ftr-346	416	9	.	.	PUNCT
ftr-346	416	10	i.r.c	i.r.c	NOUN
ftr-346	416	11	.	.	PUNCT
ftr-346	417	1	§	§	PROPN
ftr-346	417	2	861(a)(3	861(a)(3	NUM
ftr-346	417	3	)	)	PUNCT
ftr-346	417	4	.	.	PUNCT
ftr-346	418	1	100	100	NUM
ftr-346	418	2	.	.	PUNCT
ftr-346	419	1	see	see	VERB
ftr-346	419	2	supra	supra	PROPN
ftr-346	419	3	notes	note	VERB
ftr-346	419	4	30	30	NUM
ftr-346	419	5	-	-	SYM
ftr-346	419	6	31	31	NUM
ftr-346	419	7	and	and	CCONJ
ftr-346	419	8	accompanying	accompany	VERB
ftr-346	419	9	text	text	NOUN
ftr-346	419	10	.	.	PUNCT
ftr-346	420	1	101	101	NUM
ftr-346	420	2	.	.	PUNCT
ftr-346	421	1	see	see	PROPN
ftr-346	421	2	mason	mason	PROPN
ftr-346	421	3	,	,	PUNCT
ftr-346	421	4	supra	supra	PROPN
ftr-346	421	5	note	note	PROPN
ftr-346	421	6	84	84	NUM
ftr-346	421	7	,	,	PUNCT
ftr-346	421	8	at	at	ADP
ftr-346	421	9	1591	1591	NUM
ftr-346	421	10	(	(	PUNCT
ftr-346	421	11	referring	refer	VERB
ftr-346	421	12	to	to	ADP
ftr-346	421	13	disputes	dispute	NOUN
ftr-346	421	14	about	about	ADP
ftr-346	421	15	how	how	SCONJ
ftr-346	421	16	to	to	PART
ftr-346	421	17	classify	classify	VERB
ftr-346	421	18	income	income	NOUN
ftr-346	421	19	)	)	PUNCT
ftr-346	421	20	.	.	PUNCT
ftr-346	422	1	102	102	X
ftr-346	422	2	.	.	PUNCT
ftr-346	423	1	see	see	VERB
ftr-346	423	2	ali	ali	PROPN
ftr-346	423	3	project	project	PROPN
ftr-346	423	4	i	i	PROPN
ftr-346	423	5	,	,	PUNCT
ftr-346	423	6	supra	supra	PROPN
ftr-346	423	7	note	note	PROPN
ftr-346	423	8	14	14	NUM
ftr-346	423	9	,	,	PUNCT
ftr-346	423	10	at	at	ADP
ftr-346	423	11	43	43	NUM
ftr-346	423	12	;	;	PUNCT
ftr-346	423	13	andrus	andrus	PROPN
ftr-346	423	14	,	,	PUNCT
ftr-346	423	15	supra	supra	PROPN
ftr-346	423	16	note	note	NOUN
ftr-346	423	17	42	42	NUM
ftr-346	423	18	,	,	PUNCT
ftr-346	423	19	at	at	ADP
ftr-346	423	20	855	855	NUM
ftr-346	423	21	-	-	SYM
ftr-346	423	22	56	56	NUM
ftr-346	423	23	;	;	PUNCT
ftr-346	423	24	david	david	PROPN
ftr-346	423	25	g.	g.	PROPN
ftr-346	423	26	noren	noren	PROPN
ftr-346	423	27	,	,	PUNCT
ftr-346	423	28	commentary	commentary	NOUN
ftr-346	423	29	,	,	PUNCT
ftr-346	423	30	the	the	DET
ftr-346	423	31	u.s	u.s	PROPN
ftr-346	423	32	.	.	PROPN
ftr-346	423	33	national	national	ADJ
ftr-346	423	34	interest	interest	NOUN
ftr-346	423	35	in	in	ADP
ftr-346	423	36	international	international	ADJ
ftr-346	423	37	tax	tax	NOUN
ftr-346	423	38	policy	policy	NOUN
ftr-346	423	39	,	,	PUNCT
ftr-346	423	40	54	54	NUM
ftr-346	423	41	tax	tax	NOUN
ftr-346	423	42	l.	l.	PROPN
ftr-346	423	43	rev	rev	PROPN
ftr-346	423	44	.	.	PROPN
ftr-346	423	45	337	337	NUM
ftr-346	423	46	,	,	PUNCT
ftr-346	423	47	345	345	NUM
ftr-346	423	48	(	(	PUNCT
ftr-346	423	49	2001	2001	NUM
ftr-346	423	50	)	)	PUNCT
ftr-346	423	51	(	(	PUNCT
ftr-346	423	52	pointing	point	VERB
ftr-346	423	53	out	out	ADP
ftr-346	423	54	that	that	SCONJ
ftr-346	423	55	many	many	ADJ
ftr-346	423	56	electronic	electronic	ADJ
ftr-346	423	57	commerce	commerce	NOUN
ftr-346	423	58	activities	activity	NOUN
ftr-346	423	59	can	can	AUX
ftr-346	423	60	plausibly	plausibly	ADV
ftr-346	423	61	be	be	AUX
ftr-346	423	62	analogized	analogize	VERB
ftr-346	423	63	to	to	ADP
ftr-346	423	64	any	any	PRON
ftr-346	423	65	of	of	ADP
ftr-346	423	66	these	these	DET
ftr-346	423	67	categories	category	NOUN
ftr-346	423	68	)	)	PUNCT
ftr-346	423	69	.	.	PUNCT
ftr-346	424	1	103	103	NUM
ftr-346	424	2	.	.	PUNCT
ftr-346	425	1	see	see	VERB
ftr-346	425	2	supra	supra	PROPN
ftr-346	425	3	part	part	PROPN
ftr-346	425	4	h.a	h.a	PROPN
ftr-346	425	5	.	.	PROPN
ftr-346	425	6	104	104	NUM
ftr-346	425	7	.	.	PUNCT
ftr-346	426	1	see	see	PROPN
ftr-346	426	2	noren	noren	PROPN
ftr-346	426	3	,	,	PUNCT
ftr-346	427	1	supra	supra	PROPN
ftr-346	427	2	note	note	PROPN
ftr-346	427	3	102	102	NUM
ftr-346	427	4	,	,	PUNCT
ftr-346	427	5	at	at	ADP
ftr-346	427	6	345	345	NUM
ftr-346	427	7	.	.	PUNCT
ftr-346	428	1	105	105	NUM
ftr-346	428	2	.	.	PUNCT
ftr-346	428	3	i.r.c	i.r.c	NOUN
ftr-346	428	4	.	.	PUNCT
ftr-346	429	1	§	§	PROPN
ftr-346	429	2	§	§	PROPN
ftr-346	429	3	865(a	865(a	PROPN
ftr-346	429	4	)	)	PUNCT
ftr-346	429	5	,	,	PUNCT
ftr-346	429	6	865(g)(1	865(g)(1	NUM
ftr-346	429	7	)	)	PUNCT
ftr-346	429	8	.	.	PUNCT
ftr-346	430	1	this	this	PRON
ftr-346	430	2	assumes	assume	VERB
ftr-346	430	3	that	that	SCONJ
ftr-346	430	4	the	the	DET
ftr-346	430	5	sale	sale	NOUN
ftr-346	430	6	was	be	AUX
ftr-346	430	7	not	not	PART
ftr-346	430	8	attributable	attributable	ADJ
ftr-346	430	9	to	to	ADP
ftr-346	430	10	a	a	DET
ftr-346	430	11	foreign	foreign	ADJ
ftr-346	430	12	office	office	NOUN
ftr-346	430	13	maintained	maintain	VERB
ftr-346	430	14	by	by	ADP
ftr-346	430	15	the	the	DET
ftr-346	430	16	u.s	u.s	PROPN
ftr-346	430	17	.	.	PROPN
ftr-346	430	18	resident	resident	NOUN
ftr-346	430	19	and	and	CCONJ
ftr-346	430	20	subject	subject	ADJ
ftr-346	430	21	to	to	ADP
ftr-346	430	22	foreign	foreign	ADJ
ftr-346	430	23	tax	tax	NOUN
ftr-346	430	24	of	of	ADP
ftr-346	430	25	at	at	ADV
ftr-346	430	26	least	least	ADV
ftr-346	430	27	ten	ten	NUM
ftr-346	430	28	percent	percent	NOUN
ftr-346	430	29	.	.	PUNCT
ftr-346	431	1	see	see	VERB
ftr-346	431	2	i.r.c	i.r.c	NOUN
ftr-346	431	3	.	.	PUNCT
ftr-346	432	1	§	§	PROPN
ftr-346	432	2	865(e)(1	865(e)(1	NUM
ftr-346	432	3	)	)	PUNCT
ftr-346	432	4	.	.	PUNCT
ftr-346	433	1	106	106	NUM
ftr-346	433	2	.	.	PUNCT
ftr-346	433	3	i.r.c	i.r.c	NOUN
ftr-346	433	4	.	.	PUNCT
ftr-346	434	1	§	§	PROPN
ftr-346	434	2	§	§	PROPN
ftr-346	434	3	861(a)(4	861(a)(4	NUM
ftr-346	434	4	)	)	PUNCT
ftr-346	434	5	,	,	PUNCT
ftr-346	434	6	862(a)(4	862(a)(4	PROPN
ftr-346	434	7	)	)	PUNCT
ftr-346	434	8	.	.	PUNCT
ftr-346	435	1	107	107	NUM
ftr-346	435	2	.	.	PUNCT
ftr-346	436	1	see	see	VERB
ftr-346	436	2	ali	ali	PROPN
ftr-346	436	3	project	project	PROPN
ftr-346	436	4	1	1	NUM
ftr-346	436	5	,	,	PUNCT
ftr-346	436	6	supra	supra	PROPN
ftr-346	436	7	note	note	NOUN
ftr-346	436	8	14	14	NUM
ftr-346	436	9	,	,	PUNCT
ftr-346	436	10	at	at	ADP
ftr-346	436	11	14	14	NUM
ftr-346	436	12	(	(	PUNCT
ftr-346	436	13	stating	state	VERB
ftr-346	436	14	that	that	SCONJ
ftr-346	436	15	"	"	PUNCT
ftr-346	436	16	the	the	DET
ftr-346	436	17	rules	rule	NOUN
ftr-346	436	18	defining	define	VERB
ftr-346	436	19	the	the	DET
ftr-346	436	20	source	source	NOUN
ftr-346	436	21	of	of	ADP
ftr-346	436	22	income	income	NOUN
ftr-346	436	23	may	may	AUX
ftr-346	436	24	vary	vary	VERB
ftr-346	436	25	considerably	considerably	ADV
ftr-346	436	26	from	from	ADP
ftr-346	436	27	country	country	NOUN
ftr-346	436	28	to	to	ADP
ftr-346	436	29	country	country	NOUN
ftr-346	436	30	"	"	PUNCT
ftr-346	436	31	)	)	PUNCT
ftr-346	436	32	;	;	PUNCT
ftr-346	436	33	ault	ault	PROPN
ftr-346	436	34	&	&	CCONJ
ftr-346	436	35	arnold	arnold	PROPN
ftr-346	436	36	,	,	PUNCT
ftr-346	436	37	supra	supra	PROPN
ftr-346	436	38	note	note	NOUN
ftr-346	436	39	5	5	NUM
ftr-346	436	40	,	,	PUNCT
ftr-346	436	41	at	at	ADP
ftr-346	436	42	498	498	NUM
ftr-346	436	43	-	-	SYM
ftr-346	436	44	502	502	NUM
ftr-346	436	45	,	,	PUNCT
ftr-346	436	46	506	506	NUM
ftr-346	436	47	-	-	SYM
ftr-346	436	48	09	09	NUM
ftr-346	436	49	(	(	PUNCT
ftr-346	436	50	discussing	discuss	VERB
ftr-346	436	51	differences	difference	NOUN
ftr-346	436	52	in	in	ADP
ftr-346	436	53	countries	country	NOUN
ftr-346	436	54	'	'	PART
ftr-346	436	55	approaches	approach	NOUN
ftr-346	436	56	for	for	ADP
ftr-346	436	57	attributing	attribute	VERB
ftr-346	436	58	income	income	NOUN
ftr-346	436	59	to	to	ADP
ftr-346	436	60	domestic	domestic	ADJ
ftr-346	436	61	branches	branch	NOUN
ftr-346	436	62	,	,	PUNCT
ftr-346	436	63	determining	determine	VERB
ftr-346	436	64	the	the	DET
ftr-346	436	65	source	source	NOUN
ftr-346	436	66	of	of	ADP
ftr-346	436	67	employment	employment	NOUN
ftr-346	436	68	income	income	NOUN
ftr-346	436	69	,	,	PUNCT
ftr-346	436	70	and	and	CCONJ
ftr-346	436	71	exercising	exercise	VERB
ftr-346	436	72	source	source	NOUN
ftr-346	436	73	taxation	taxation	NOUN
ftr-346	436	74	over	over	ADP
ftr-346	436	75	gains	gain	NOUN
ftr-346	436	76	derived	derive	VERB
ftr-346	436	77	by	by	ADP
ftr-346	436	78	[	[	X
ftr-346	436	79	vol	vol	NOUN
ftr-346	436	80	.	.	PUNCT
ftr-346	437	1	11:7582	11:7582	NUM
ftr-346	437	2	sourcing	source	VERB
ftr-346	437	3	income	income	NOUN
ftr-346	437	4	among	among	ADP
ftr-346	437	5	nations	nation	NOUN
ftr-346	437	6	taxation	taxation	NOUN
ftr-346	437	7	that	that	SCONJ
ftr-346	437	8	two	two	NUM
ftr-346	437	9	or	or	CCONJ
ftr-346	437	10	more	more	ADJ
ftr-346	437	11	countries	country	NOUN
ftr-346	437	12	are	be	AUX
ftr-346	437	13	taxing	tax	VERB
ftr-346	437	14	the	the	DET
ftr-346	437	15	same	same	ADJ
ftr-346	437	16	income	income	NOUN
ftr-346	437	17	,	,	PUNCT
ftr-346	437	18	a	a	DET
ftr-346	437	19	result	result	NOUN
ftr-346	437	20	that	that	PRON
ftr-346	437	21	would	would	AUX
ftr-346	437	22	impede	impede	VERB
ftr-346	437	23	the	the	DET
ftr-346	437	24	free	free	ADJ
ftr-346	437	25	flow	flow	NOUN
ftr-346	437	26	of	of	ADP
ftr-346	437	27	business	business	NOUN
ftr-346	437	28	and	and	CCONJ
ftr-346	437	29	investment	investment	NOUN
ftr-346	437	30	capital	capital	NOUN
ftr-346	437	31	.	.	PUNCT
ftr-346	437	32	's	's	PART
ftr-346	437	33	or	or	CCONJ
ftr-346	437	34	alternatively	alternatively	ADV
ftr-346	437	35	,	,	PUNCT
ftr-346	437	36	differences	difference	NOUN
ftr-346	437	37	in	in	ADP
ftr-346	437	38	countries	country	NOUN
ftr-346	437	39	'	'	PART
ftr-346	437	40	sourcing	sourcing	NOUN
ftr-346	437	41	approaches	approach	NOUN
ftr-346	437	42	can	can	AUX
ftr-346	437	43	lead	lead	VERB
ftr-346	437	44	to	to	ADP
ftr-346	437	45	nontaxation	nontaxation	NOUN
ftr-346	437	46	that	that	SCONJ
ftr-346	437	47	no	no	DET
ftr-346	437	48	country	country	NOUN
ftr-346	437	49	is	be	AUX
ftr-346	437	50	taxing	tax	VERB
ftr-346	437	51	the	the	DET
ftr-346	437	52	particular	particular	ADJ
ftr-346	437	53	income	income	NOUN
ftr-346	437	54	,	,	PUNCT
ftr-346	437	55	which	which	PRON
ftr-346	437	56	may	may	AUX
ftr-346	437	57	encourage	encourage	VERB
ftr-346	437	58	inefficient	inefficient	ADJ
ftr-346	437	59	,	,	PUNCT
ftr-346	437	60	tax	tax	NOUN
ftr-346	437	61	-	-	PUNCT
ftr-346	437	62	motivated	motivate	VERB
ftr-346	437	63	transactions	transaction	NOUN
ftr-346	437	64	.	.	PUNCT
ftr-346	437	65	'	'	PUNCT
ftr-346	438	1	09	09	NUM
ftr-346	438	2	where	where	SCONJ
ftr-346	438	3	more	more	ADJ
ftr-346	438	4	than	than	ADP
ftr-346	438	5	one	one	NUM
ftr-346	438	6	country	country	NOUN
ftr-346	438	7	has	have	VERB
ftr-346	438	8	a	a	DET
ftr-346	438	9	connection	connection	NOUN
ftr-346	438	10	to	to	ADP
ftr-346	438	11	an	an	DET
ftr-346	438	12	income	income	NOUN
ftr-346	438	13	item	item	NOUN
ftr-346	438	14	(	(	PUNCT
ftr-346	438	15	which	which	PRON
ftr-346	438	16	is	be	AUX
ftr-346	438	17	often	often	ADV
ftr-346	438	18	the	the	DET
ftr-346	438	19	case	case	NOUN
ftr-346	438	20	)	)	PUNCT
ftr-346	438	21	,	,	PUNCT
ftr-346	438	22	the	the	DET
ftr-346	438	23	single	single	ADJ
ftr-346	438	24	source	source	NOUN
ftr-346	438	25	approach	approach	NOUN
ftr-346	438	26	requires	require	VERB
ftr-346	438	27	that	that	SCONJ
ftr-346	438	28	the	the	DET
ftr-346	438	29	income	income	NOUN
ftr-346	438	30	be	be	AUX
ftr-346	438	31	sourced	source	VERB
ftr-346	438	32	to	to	ADP
ftr-346	438	33	only	only	ADV
ftr-346	438	34	one	one	NUM
ftr-346	438	35	of	of	ADP
ftr-346	438	36	the	the	DET
ftr-346	438	37	countries	country	NOUN
ftr-346	438	38	.	.	PUNCT
ftr-346	439	1	in	in	ADP
ftr-346	439	2	this	this	DET
ftr-346	439	3	regard	regard	NOUN
ftr-346	439	4	,	,	PUNCT
ftr-346	439	5	nations	nation	NOUN
ftr-346	439	6	may	may	AUX
ftr-346	439	7	come	come	VERB
ftr-346	439	8	to	to	ADP
ftr-346	439	9	a	a	DET
ftr-346	439	10	different	different	ADJ
ftr-346	439	11	conclusion	conclusion	NOUN
ftr-346	439	12	as	as	ADP
ftr-346	439	13	to	to	ADP
ftr-346	439	14	the	the	DET
ftr-346	439	15	appropriate	appropriate	ADJ
ftr-346	439	16	country	country	NOUN
ftr-346	439	17	,	,	PUNCT
ftr-346	439	18	thus	thus	ADV
ftr-346	439	19	creating	create	VERB
ftr-346	439	20	differences	difference	NOUN
ftr-346	439	21	in	in	ADP
ftr-346	439	22	source	source	NOUN
ftr-346	439	23	rules	rule	NOUN
ftr-346	439	24	.	.	PUNCT
ftr-346	440	1	"o	"o	PROPN
ftr-346	440	2	for	for	ADP
ftr-346	440	3	example	example	NOUN
ftr-346	440	4	,	,	PUNCT
ftr-346	440	5	some	some	DET
ftr-346	440	6	countries	country	NOUN
ftr-346	440	7	source	source	VERB
ftr-346	440	8	service	service	NOUN
ftr-346	440	9	income	income	NOUN
ftr-346	440	10	based	base	VERB
ftr-346	440	11	on	on	ADP
ftr-346	440	12	where	where	SCONJ
ftr-346	440	13	the	the	DET
ftr-346	440	14	services	service	NOUN
ftr-346	440	15	are	be	AUX
ftr-346	440	16	performed	perform	VERB
ftr-346	440	17	,	,	PUNCT
ftr-346	440	18	while	while	SCONJ
ftr-346	440	19	others	other	NOUN
ftr-346	440	20	focus	focus	VERB
ftr-346	440	21	on	on	ADP
ftr-346	440	22	where	where	SCONJ
ftr-346	440	23	the	the	DET
ftr-346	440	24	services	service	NOUN
ftr-346	440	25	are	be	AUX
ftr-346	440	26	utilized	utilize	VERB
ftr-346	440	27	'	'	PUNCT
ftr-346	440	28	or	or	CCONJ
ftr-346	440	29	a	a	DET
ftr-346	440	30	mixture	mixture	NOUN
ftr-346	440	31	of	of	ADP
ftr-346	440	32	the	the	DET
ftr-346	440	33	place	place	NOUN
ftr-346	440	34	of	of	ADP
ftr-346	440	35	performance	performance	NOUN
ftr-346	440	36	,	,	PUNCT
ftr-346	440	37	the	the	DET
ftr-346	440	38	place	place	NOUN
ftr-346	440	39	of	of	ADP
ftr-346	440	40	contract	contract	NOUN
ftr-346	440	41	,	,	PUNCT
ftr-346	440	42	and	and	CCONJ
ftr-346	440	43	place	place	NOUN
ftr-346	440	44	of	of	ADP
ftr-346	440	45	payment.112	payment.112	NOUN
ftr-346	440	46	likewise	likewise	ADV
ftr-346	440	47	,	,	PUNCT
ftr-346	440	48	countries	country	NOUN
ftr-346	440	49	choose	choose	VERB
ftr-346	440	50	the	the	DET
ftr-346	440	51	single	single	ADJ
ftr-346	440	52	source	source	NOUN
ftr-346	440	53	differently	differently	ADV
ftr-346	440	54	with	with	ADP
ftr-346	440	55	respect	respect	NOUN
ftr-346	440	56	to	to	ADP
ftr-346	440	57	royalty	royalty	NOUN
ftr-346	440	58	income	income	NOUN
ftr-346	440	59	,	,	PUNCT
ftr-346	440	60	with	with	ADP
ftr-346	440	61	some	some	DET
ftr-346	440	62	countries	country	NOUN
ftr-346	440	63	using	use	VERB
ftr-346	440	64	the	the	DET
ftr-346	440	65	location	location	NOUN
ftr-346	440	66	of	of	ADP
ftr-346	440	67	the	the	DET
ftr-346	440	68	payer	payer	NOUN
ftr-346	440	69	or	or	CCONJ
ftr-346	440	70	place	place	NOUN
ftr-346	440	71	of	of	ADP
ftr-346	440	72	payment	payment	NOUN
ftr-346	440	73	,	,	PUNCT
ftr-346	440	74	while	while	SCONJ
ftr-346	440	75	other	other	ADJ
ftr-346	440	76	countries	country	NOUN
ftr-346	440	77	focus	focus	VERB
ftr-346	440	78	on	on	ADP
ftr-346	440	79	where	where	SCONJ
ftr-346	440	80	the	the	DET
ftr-346	440	81	intangible	intangible	NOUN
ftr-346	440	82	is	be	AUX
ftr-346	440	83	being	be	AUX
ftr-346	440	84	used	use	VERB
ftr-346	440	85	.	.	PUNCT
ftr-346	440	86	"	"	PUNCT
ftr-346	441	1	in	in	ADP
ftr-346	441	2	addition	addition	NOUN
ftr-346	441	3	,	,	PUNCT
ftr-346	441	4	countries	country	NOUN
ftr-346	441	5	use	use	VERB
ftr-346	441	6	substantially	substantially	ADV
ftr-346	441	7	nonresidents	nonresident	NOUN
ftr-346	441	8	from	from	ADP
ftr-346	441	9	disposing	dispose	VERB
ftr-346	441	10	of	of	ADP
ftr-346	441	11	substantial	substantial	ADJ
ftr-346	441	12	shareholdings	shareholding	NOUN
ftr-346	441	13	in	in	ADP
ftr-346	441	14	domestic	domestic	ADJ
ftr-346	441	15	corporations	corporation	NOUN
ftr-346	441	16	)	)	PUNCT
ftr-346	441	17	;	;	PUNCT
ftr-346	441	18	technical	technical	ADJ
ftr-346	441	19	advisory	advisory	ADJ
ftr-346	441	20	group	group	NOUN
ftr-346	441	21	on	on	ADP
ftr-346	441	22	monitoring	monitor	VERB
ftr-346	441	23	the	the	DET
ftr-346	441	24	application	application	NOUN
ftr-346	441	25	of	of	ADP
ftr-346	441	26	existing	exist	VERB
ftr-346	441	27	treaty	treaty	NOUN
ftr-346	441	28	norms	norm	NOUN
ftr-346	441	29	for	for	ADP
ftr-346	441	30	taxing	tax	VERB
ftr-346	441	31	business	business	NOUN
ftr-346	441	32	profits	profit	NOUN
ftr-346	441	33	,	,	PUNCT
ftr-346	441	34	oecd	oecd	PROPN
ftr-346	441	35	,	,	PUNCT
ftr-346	441	36	are	be	AUX
ftr-346	441	37	the	the	DET
ftr-346	441	38	current	current	ADJ
ftr-346	441	39	treaty	treaty	NOUN
ftr-346	441	40	rules	rule	NOUN
ftr-346	441	41	for	for	ADP
ftr-346	441	42	taxing	tax	VERB
ftr-346	441	43	business	business	NOUN
ftr-346	441	44	profits	profit	NOUN
ftr-346	441	45	appropriate	appropriate	ADJ
ftr-346	441	46	for	for	ADP
ftr-346	441	47	e	e	NOUN
ftr-346	441	48	-	-	NOUN
ftr-346	441	49	commerce	commerce	NOUN
ftr-346	441	50	?	?	PUNCT
ftr-346	442	1	final	final	ADJ
ftr-346	442	2	report	report	NOUN
ftr-346	442	3	26	26	NUM
ftr-346	442	4	,	,	PUNCT
ftr-346	442	5	http://www.oecd.org/dataoecd/58/53/35869032.pdf	http://www.oecd.org/dataoecd/58/53/35869032.pdf	X
ftr-346	443	1	[	[	X
ftr-346	443	2	hereinafter	hereinafter	NOUN
ftr-346	443	3	oecd	oecd	PROPN
ftr-346	443	4	,	,	PUNCT
ftr-346	443	5	ecommerce	ecommerce	PROPN
ftr-346	443	6	]	]	PUNCT
ftr-346	443	7	(	(	PUNCT
ftr-346	443	8	pointing	point	VERB
ftr-346	443	9	out	out	ADP
ftr-346	443	10	that	that	SCONJ
ftr-346	443	11	even	even	ADV
ftr-346	443	12	developed	develop	VERB
ftr-346	443	13	countries	country	NOUN
ftr-346	443	14	have	have	VERB
ftr-346	443	15	different	different	ADJ
ftr-346	443	16	approaches	approach	NOUN
ftr-346	443	17	for	for	ADP
ftr-346	443	18	determining	determine	VERB
ftr-346	443	19	source	source	NOUN
ftr-346	443	20	taxation	taxation	NOUN
ftr-346	443	21	of	of	ADP
ftr-346	443	22	business	business	NOUN
ftr-346	443	23	profits	profit	NOUN
ftr-346	443	24	)	)	PUNCT
ftr-346	443	25	;	;	PUNCT
ftr-346	443	26	oleksandr	oleksandr	PROPN
ftr-346	443	27	pastukhov	pastukhov	PROPN
ftr-346	443	28	,	,	PUNCT
ftr-346	443	29	going	go	VERB
ftr-346	443	30	where	where	SCONJ
ftr-346	443	31	no	no	DET
ftr-346	443	32	taxman	taxman	NOUN
ftr-346	443	33	has	have	AUX
ftr-346	443	34	gone	go	VERB
ftr-346	443	35	before	before	ADV
ftr-346	443	36	:	:	PUNCT
ftr-346	443	37	preliminary	preliminary	ADJ
ftr-346	443	38	conclusions	conclusion	NOUN
ftr-346	443	39	and	and	CCONJ
ftr-346	443	40	recommendations	recommendation	NOUN
ftr-346	443	41	drawn	draw	VERB
ftr-346	443	42	from	from	ADP
ftr-346	443	43	a	a	DET
ftr-346	443	44	decade	decade	NOUN
ftr-346	443	45	of	of	ADP
ftr-346	443	46	debate	debate	NOUN
ftr-346	443	47	on	on	ADP
ftr-346	443	48	the	the	DET
ftr-346	443	49	international	international	ADJ
ftr-346	443	50	taxation	taxation	NOUN
ftr-346	443	51	of	of	ADP
ftr-346	443	52	e	e	NOUN
ftr-346	443	53	-	-	NOUN
ftr-346	443	54	commerce	commerce	NOUN
ftr-346	443	55	,	,	PUNCT
ftr-346	443	56	36	36	NUM
ftr-346	443	57	rutgers	rutgers	PROPN
ftr-346	443	58	computer	computer	NOUN
ftr-346	443	59	&	&	CCONJ
ftr-346	443	60	tech	tech	PROPN
ftr-346	443	61	.	.	PUNCT
ftr-346	444	1	l.j	l.j	AUX
ftr-346	444	2	.	.	PROPN
ftr-346	444	3	1	1	NUM
ftr-346	444	4	,	,	PUNCT
ftr-346	444	5	6	6	NUM
ftr-346	444	6	-	-	SYM
ftr-346	444	7	7	7	NUM
ftr-346	444	8	(	(	PUNCT
ftr-346	444	9	2009	2009	NUM
ftr-346	444	10	)	)	PUNCT
ftr-346	444	11	(	(	PUNCT
ftr-346	444	12	pointing	point	VERB
ftr-346	444	13	out	out	ADP
ftr-346	444	14	that	that	SCONJ
ftr-346	444	15	the	the	DET
ftr-346	444	16	lack	lack	NOUN
ftr-346	444	17	of	of	ADP
ftr-346	444	18	uniformity	uniformity	NOUN
ftr-346	444	19	among	among	ADP
ftr-346	444	20	nations	nation	NOUN
ftr-346	444	21	in	in	ADP
ftr-346	444	22	taxing	tax	VERB
ftr-346	444	23	electronic	electronic	ADJ
ftr-346	444	24	commerce	commerce	NOUN
ftr-346	444	25	leads	lead	VERB
ftr-346	444	26	to	to	ADP
ftr-346	444	27	taxing	tax	VERB
ftr-346	444	28	authorities	authority	NOUN
ftr-346	444	29	being	be	AUX
ftr-346	444	30	perplexed	perplex	VERB
ftr-346	444	31	over	over	ADP
ftr-346	444	32	the	the	DET
ftr-346	444	33	country	country	NOUN
ftr-346	444	34	that	that	PRON
ftr-346	444	35	should	should	AUX
ftr-346	444	36	have	have	AUX
ftr-346	444	37	taxing	tax	VERB
ftr-346	444	38	rights	right	NOUN
ftr-346	444	39	)	)	PUNCT
ftr-346	444	40	.	.	PUNCT
ftr-346	445	1	108	108	NUM
ftr-346	445	2	.	.	PUNCT
ftr-346	446	1	see	see	VERB
ftr-346	446	2	mcintyre	mcintyre	PROPN
ftr-346	446	3	,	,	PUNCT
ftr-346	446	4	tax	tax	NOUN
ftr-346	446	5	rules	rule	NOUN
ftr-346	446	6	,	,	PUNCT
ftr-346	446	7	supra	supra	PROPN
ftr-346	446	8	note	note	NOUN
ftr-346	446	9	50	50	NUM
ftr-346	446	10	,	,	PUNCT
ftr-346	446	11	at	at	ADP
ftr-346	446	12	1	1	NUM
ftr-346	446	13	-	-	SYM
ftr-346	446	14	3	3	NUM
ftr-346	446	15	to	to	PART
ftr-346	446	16	1	1	NUM
ftr-346	446	17	-	-	SYM
ftr-346	446	18	4	4	NUM
ftr-346	446	19	;	;	PUNCT
ftr-346	446	20	graetz	graetz	VERB
ftr-346	446	21	,	,	PUNCT
ftr-346	446	22	multilateral	multilateral	ADJ
ftr-346	446	23	solution	solution	NOUN
ftr-346	446	24	,	,	PUNCT
ftr-346	446	25	supra	supra	PROPN
ftr-346	446	26	note	note	NOUN
ftr-346	446	27	84	84	NUM
ftr-346	446	28	,	,	PUNCT
ftr-346	446	29	at	at	ADP
ftr-346	446	30	489	489	NUM
ftr-346	446	31	.	.	PUNCT
ftr-346	447	1	109	109	NUM
ftr-346	447	2	.	.	PUNCT
ftr-346	448	1	see	see	VERB
ftr-346	448	2	mcintyre	mcintyre	PROPN
ftr-346	448	3	,	,	PUNCT
ftr-346	448	4	tax	tax	NOUN
ftr-346	448	5	rules	rule	NOUN
ftr-346	448	6	,	,	PUNCT
ftr-346	448	7	supra	supra	PROPN
ftr-346	448	8	note	note	NOUN
ftr-346	448	9	50	50	NUM
ftr-346	448	10	,	,	PUNCT
ftr-346	448	11	at	at	ADP
ftr-346	448	12	1	1	NUM
ftr-346	448	13	-	-	SYM
ftr-346	448	14	4	4	NUM
ftr-346	448	15	;	;	PUNCT
ftr-346	448	16	graetz	graetz	VERB
ftr-346	448	17	,	,	PUNCT
ftr-346	448	18	multilateral	multilateral	ADJ
ftr-346	448	19	solution	solution	NOUN
ftr-346	448	20	,	,	PUNCT
ftr-346	448	21	supra	supra	PROPN
ftr-346	448	22	note	note	NOUN
ftr-346	448	23	84	84	NUM
ftr-346	448	24	,	,	PUNCT
ftr-346	448	25	at	at	ADP
ftr-346	448	26	489	489	NUM
ftr-346	448	27	.	.	PUNCT
ftr-346	449	1	110	110	NUM
ftr-346	449	2	.	.	PUNCT
ftr-346	449	3	see	see	VERB
ftr-346	449	4	michael	michael	PROPN
ftr-346	449	5	j.	j.	PROPN
ftr-346	449	6	mcintyre	mcintyre	PROPN
ftr-346	449	7	,	,	PUNCT
ftr-346	449	8	the	the	DET
ftr-346	449	9	use	use	NOUN
ftr-346	449	10	of	of	ADP
ftr-346	449	11	combined	combined	ADJ
ftr-346	449	12	reporting	reporting	NOUN
ftr-346	449	13	by	by	ADP
ftr-346	449	14	nationstates	nationstate	NOUN
ftr-346	449	15	,	,	PUNCT
ftr-346	449	16	in	in	ADP
ftr-346	449	17	the	the	DET
ftr-346	449	18	taxation	taxation	NOUN
ftr-346	449	19	of	of	ADP
ftr-346	449	20	business	business	NOUN
ftr-346	449	21	profits	profit	NOUN
ftr-346	449	22	under	under	ADP
ftr-346	449	23	tax	tax	NOUN
ftr-346	449	24	treaties	treaty	NOUN
ftr-346	449	25	,	,	PUNCT
ftr-346	449	26	ch	ch	NOUN
ftr-346	449	27	.	.	PROPN
ftr-346	449	28	8	8	NUM
ftr-346	449	29	(	(	PUNCT
ftr-346	449	30	brian	brian	PROPN
ftr-346	449	31	j.	j.	PROPN
ftr-346	449	32	arnold	arnold	PROPN
ftr-346	449	33	,	,	PUNCT
ftr-346	449	34	jacques	jacques	PROPN
ftr-346	449	35	sasseville	sasseville	PROPN
ftr-346	449	36	&	&	CCONJ
ftr-346	449	37	eric	eric	PROPN
ftr-346	449	38	m.	m.	PROPN
ftr-346	449	39	zolt	zolt	PROPN
ftr-346	449	40	,	,	PUNCT
ftr-346	449	41	eds	eds	PROPN
ftr-346	449	42	.	.	PUNCT
ftr-346	449	43	)	)	PUNCT
ftr-346	449	44	263	263	NUM
ftr-346	449	45	(	(	PUNCT
ftr-346	449	46	2003	2003	NUM
ftr-346	449	47	)	)	PUNCT
ftr-346	449	48	(	(	PUNCT
ftr-346	449	49	"	"	PUNCT
ftr-346	449	50	because	because	SCONJ
ftr-346	449	51	the	the	DET
ftr-346	449	52	source	source	NOUN
ftr-346	449	53	of	of	ADP
ftr-346	449	54	income	income	NOUN
ftr-346	449	55	is	be	AUX
ftr-346	449	56	not	not	PART
ftr-346	449	57	obvious	obvious	ADJ
ftr-346	449	58	in	in	ADP
ftr-346	449	59	many	many	ADJ
ftr-346	449	60	cases	case	NOUN
ftr-346	449	61	,	,	PUNCT
ftr-346	449	62	the	the	DET
ftr-346	449	63	source	source	NOUN
ftr-346	449	64	rules	rule	NOUN
ftr-346	449	65	adopted	adopt	VERB
ftr-346	449	66	by	by	ADP
ftr-346	449	67	various	various	ADJ
ftr-346	449	68	countries	country	NOUN
ftr-346	449	69	sometimes	sometimes	ADV
ftr-346	449	70	conflict	conflict	NOUN
ftr-346	449	71	.	.	PUNCT
ftr-346	450	1	"	"	PUNCT
ftr-346	450	2	)	)	PUNCT
ftr-346	450	3	.	.	PUNCT
ftr-346	451	1	111	111	NUM
ftr-346	451	2	.	.	PUNCT
ftr-346	452	1	see	see	VERB
ftr-346	452	2	supra	supra	PROPN
ftr-346	452	3	notes	note	VERB
ftr-346	452	4	29	29	NUM
ftr-346	452	5	-	-	SYM
ftr-346	452	6	31	31	NUM
ftr-346	452	7	and	and	CCONJ
ftr-346	452	8	accompanying	accompany	VERB
ftr-346	452	9	text	text	NOUN
ftr-346	452	10	.	.	PUNCT
ftr-346	453	1	112	112	NUM
ftr-346	453	2	.	.	PUNCT
ftr-346	453	3	see	see	VERB
ftr-346	453	4	ault	ault	PROPN
ftr-346	453	5	&	&	CCONJ
ftr-346	453	6	arnold	arnold	PROPN
ftr-346	453	7	,	,	PUNCT
ftr-346	453	8	supra	supra	PROPN
ftr-346	453	9	note	note	NOUN
ftr-346	453	10	5	5	NUM
ftr-346	453	11	,	,	PUNCT
ftr-346	453	12	at	at	ADP
ftr-346	453	13	506	506	NUM
ftr-346	453	14	-	-	SYM
ftr-346	453	15	07	07	NUM
ftr-346	453	16	(	(	PUNCT
ftr-346	453	17	discussing	discuss	VERB
ftr-346	453	18	the	the	DET
ftr-346	453	19	australian	australian	ADJ
ftr-346	453	20	approach	approach	NOUN
ftr-346	453	21	for	for	ADP
ftr-346	453	22	sourcing	source	VERB
ftr-346	453	23	employment	employment	NOUN
ftr-346	453	24	income	income	NOUN
ftr-346	453	25	for	for	ADP
ftr-346	453	26	purposes	purpose	NOUN
ftr-346	453	27	of	of	ADP
ftr-346	453	28	exercising	exercise	VERB
ftr-346	453	29	source	source	NOUN
ftr-346	453	30	taxation	taxation	NOUN
ftr-346	453	31	over	over	ADP
ftr-346	453	32	nonresidents	nonresident	NOUN
ftr-346	453	33	)	)	PUNCT
ftr-346	453	34	.	.	PUNCT
ftr-346	454	1	113	113	NUM
ftr-346	454	2	.	.	PUNCT
ftr-346	455	1	see	see	VERB
ftr-346	455	2	supra	supra	PROPN
ftr-346	455	3	notes	note	VERB
ftr-346	455	4	25	25	NUM
ftr-346	455	5	-	-	SYM
ftr-346	455	6	27	27	NUM
ftr-346	455	7	and	and	CCONJ
ftr-346	455	8	accompanying	accompany	VERB
ftr-346	455	9	text	text	NOUN
ftr-346	455	10	.	.	PUNCT
ftr-346	456	1	while	while	SCONJ
ftr-346	456	2	countries	country	NOUN
ftr-346	456	3	generally	generally	ADV
ftr-346	456	4	source	source	VERB
ftr-346	456	5	interest	interest	NOUN
ftr-346	456	6	income	income	NOUN
ftr-346	456	7	based	base	VERB
ftr-346	456	8	on	on	ADP
ftr-346	456	9	the	the	DET
ftr-346	456	10	residence	residence	NOUN
ftr-346	456	11	of	of	ADP
ftr-346	456	12	the	the	DET
ftr-346	456	13	borrower	borrower	NOUN
ftr-346	456	14	(	(	PUNCT
ftr-346	456	15	see	see	VERB
ftr-346	456	16	supra	supra	PROPN
ftr-346	456	17	notes	note	VERB
ftr-346	456	18	17	17	NUM
ftr-346	456	19	-	-	SYM
ftr-346	456	20	18	18	NUM
ftr-346	456	21	and	and	CCONJ
ftr-346	456	22	accompanying	accompany	VERB
ftr-346	456	23	text	text	NOUN
ftr-346	456	24	)	)	PUNCT
ftr-346	456	25	,	,	PUNCT
ftr-346	456	26	for	for	ADP
ftr-346	456	27	purposes	purpose	NOUN
ftr-346	456	28	of	of	ADP
ftr-346	456	29	its	its	PRON
ftr-346	456	30	foreign	foreign	ADJ
ftr-346	456	31	tax	tax	NOUN
ftr-346	456	32	credit	credit	NOUN
ftr-346	456	33	limitation	limitation	NOUN
ftr-346	456	34	,	,	PUNCT
ftr-346	456	35	australia	australia	PROPN
ftr-346	456	36	sources	source	NOUN
ftr-346	456	37	interest	interest	NOUN
ftr-346	456	38	that	that	PRON
ftr-346	456	39	is	be	AUX
ftr-346	456	40	not	not	PART
ftr-346	456	41	subject	subject	ADJ
ftr-346	456	42	to	to	ADP
ftr-346	456	43	a	a	DET
ftr-346	456	44	foreign	foreign	ADJ
ftr-346	456	45	tax	tax	NOUN
ftr-346	456	46	based	base	VERB
ftr-346	456	47	on	on	ADP
ftr-346	456	48	the	the	DET
ftr-346	456	49	where	where	SCONJ
ftr-346	456	50	the	the	DET
ftr-346	456	51	2011	2011	NUM
ftr-346	456	52	]	]	PUNCT
ftr-346	456	53	583	583	NUM
ftr-346	456	54	florida	florida	PROPN
ftr-346	456	55	tax	tax	NOUN
ftr-346	456	56	review	review	NOUN
ftr-346	456	57	different	different	ADJ
ftr-346	456	58	approaches	approach	NOUN
ftr-346	456	59	in	in	ADP
ftr-346	456	60	attributing	attribute	VERB
ftr-346	456	61	income	income	NOUN
ftr-346	456	62	to	to	ADP
ftr-346	456	63	domestic	domestic	ADJ
ftr-346	456	64	branches	branch	NOUN
ftr-346	456	65	of	of	ADP
ftr-346	456	66	nonresidents	nonresident	NOUN
ftr-346	456	67	for	for	ADP
ftr-346	456	68	purposes	purpose	NOUN
ftr-346	456	69	of	of	ADP
ftr-346	456	70	exercising	exercise	VERB
ftr-346	456	71	source	source	NOUN
ftr-346	456	72	taxation.1	taxation.1	NOUN
ftr-346	456	73	4	4	NUM
ftr-346	456	74	in	in	ADP
ftr-346	456	75	this	this	DET
ftr-346	456	76	regard	regard	NOUN
ftr-346	456	77	,	,	PUNCT
ftr-346	456	78	some	some	DET
ftr-346	456	79	countries	country	NOUN
ftr-346	456	80	focus	focus	VERB
ftr-346	456	81	on	on	ADP
ftr-346	456	82	the	the	DET
ftr-346	456	83	economic	economic	ADJ
ftr-346	456	84	connection	connection	NOUN
ftr-346	456	85	between	between	ADP
ftr-346	456	86	income	income	NOUN
ftr-346	456	87	items	item	NOUN
ftr-346	456	88	and	and	CCONJ
ftr-346	456	89	the	the	DET
ftr-346	456	90	branch	branch	NOUN
ftr-346	456	91	,	,	PUNCT
ftr-346	456	92	while	while	SCONJ
ftr-346	456	93	other	other	ADJ
ftr-346	456	94	countries	country	NOUN
ftr-346	456	95	use	use	VERB
ftr-346	456	96	"	"	PUNCT
ftr-346	456	97	force	force	NOUN
ftr-346	456	98	of	of	ADP
ftr-346	456	99	attraction	attraction	NOUN
ftr-346	456	100	"	"	PUNCT
ftr-346	456	101	approaches	approach	NOUN
ftr-346	456	102	that	that	PRON
ftr-346	456	103	attribute	attribute	VERB
ftr-346	456	104	domestic	domestic	ADJ
ftr-346	456	105	source	source	NOUN
ftr-346	456	106	income	income	NOUN
ftr-346	456	107	to	to	ADP
ftr-346	456	108	the	the	DET
ftr-346	456	109	branch	branch	NOUN
ftr-346	456	110	regardless	regardless	ADV
ftr-346	456	111	of	of	ADP
ftr-346	456	112	an	an	DET
ftr-346	456	113	actual	actual	ADJ
ftr-346	456	114	economic	economic	ADJ
ftr-346	456	115	connection	connection	NOUN
ftr-346	456	116	,	,	PUNCT
ftr-346	456	117	with	with	ADP
ftr-346	456	118	source	source	NOUN
ftr-346	456	119	determined	determine	VERB
ftr-346	456	120	based	base	VERB
ftr-346	456	121	on	on	ADP
ftr-346	456	122	an	an	DET
ftr-346	456	123	independent	independent	ADJ
ftr-346	456	124	set	set	NOUN
ftr-346	456	125	of	of	ADP
ftr-346	456	126	source	source	NOUN
ftr-346	456	127	rules	rule	NOUN
ftr-346	456	128	.	.	PUNCT
ftr-346	456	129	"	"	PUNCT
ftr-346	457	1	5	5	NUM
ftr-346	457	2	the	the	DET
ftr-346	457	3	details	detail	NOUN
ftr-346	457	4	of	of	ADP
ftr-346	457	5	the	the	DET
ftr-346	457	6	approaches	approach	NOUN
ftr-346	457	7	for	for	ADP
ftr-346	457	8	sourcing	source	VERB
ftr-346	457	9	branch	branch	NOUN
ftr-346	457	10	income	income	NOUN
ftr-346	457	11	tend	tend	VERB
ftr-346	457	12	to	to	PART
ftr-346	457	13	be	be	AUX
ftr-346	457	14	relatively	relatively	ADV
ftr-346	457	15	undeveloped	undeveloped	ADJ
ftr-346	457	16	for	for	ADP
ftr-346	457	17	example	example	NOUN
ftr-346	457	18	,	,	PUNCT
ftr-346	457	19	the	the	DET
ftr-346	457	20	source	source	NOUN
ftr-346	457	21	rules	rule	NOUN
ftr-346	457	22	are	be	AUX
ftr-346	457	23	sometimes	sometimes	ADV
ftr-346	457	24	from	from	ADP
ftr-346	457	25	judge	judge	NOUN
ftr-346	457	26	-	-	PUNCT
ftr-346	457	27	made	make	VERB
ftr-346	457	28	law	law	NOUN
ftr-346	457	29	that	that	PRON
ftr-346	457	30	operate	operate	VERB
ftr-346	457	31	on	on	ADP
ftr-346	457	32	a	a	DET
ftr-346	457	33	facts	fact	NOUN
ftr-346	457	34	-	-	PUNCT
ftr-346	457	35	and	and	CCONJ
ftr-346	457	36	-	-	PUNCT
ftr-346	457	37	circumstances	circumstance	NOUN
ftr-346	457	38	or	or	CCONJ
ftr-346	457	39	similar	similar	ADJ
ftr-346	457	40	basis	basis	NOUN
ftr-346	457	41	.	.	PUNCT
ftr-346	457	42	"	"	PUNCT
ftr-346	458	1	6	6	NUM
ftr-346	458	2	moreover	moreover	ADV
ftr-346	458	3	,	,	PUNCT
ftr-346	458	4	even	even	ADV
ftr-346	458	5	if	if	SCONJ
ftr-346	458	6	countries	country	NOUN
ftr-346	458	7	decided	decide	VERB
ftr-346	458	8	their	their	PRON
ftr-346	458	9	single	single	ADJ
ftr-346	458	10	source	source	NOUN
ftr-346	458	11	rules	rule	NOUN
ftr-346	458	12	in	in	ADP
ftr-346	458	13	the	the	DET
ftr-346	458	14	same	same	ADJ
ftr-346	458	15	way	way	NOUN
ftr-346	458	16	,	,	PUNCT
ftr-346	458	17	there	there	PRON
ftr-346	458	18	could	could	AUX
ftr-346	458	19	still	still	ADV
ftr-346	458	20	be	be	AUX
ftr-346	458	21	differences	difference	NOUN
ftr-346	458	22	in	in	ADP
ftr-346	458	23	source	source	NOUN
ftr-346	458	24	results	result	NOUN
ftr-346	458	25	where	where	SCONJ
ftr-346	458	26	countries	country	NOUN
ftr-346	458	27	characterized	characterize	VERB
ftr-346	458	28	income	income	NOUN
ftr-346	458	29	items	item	NOUN
ftr-346	458	30	differently	differently	ADV
ftr-346	458	31	.	.	PUNCT
ftr-346	459	1	"	"	PUNCT
ftr-346	459	2	'	'	PUNCT
ftr-346	459	3	assume	assume	VERB
ftr-346	459	4	that	that	SCONJ
ftr-346	459	5	another	another	DET
ftr-346	459	6	country	country	NOUN
ftr-346	459	7	has	have	VERB
ftr-346	459	8	the	the	DET
ftr-346	459	9	same	same	ADJ
ftr-346	459	10	source	source	NOUN
ftr-346	459	11	rules	rule	NOUN
ftr-346	459	12	as	as	ADP
ftr-346	459	13	the	the	DET
ftr-346	459	14	united	united	PROPN
ftr-346	459	15	states	states	PROPN
ftr-346	459	16	with	with	ADP
ftr-346	459	17	respect	respect	NOUN
ftr-346	459	18	to	to	ADP
ftr-346	459	19	service	service	NOUN
ftr-346	459	20	income	income	NOUN
ftr-346	459	21	and	and	CCONJ
ftr-346	459	22	royalties	royalty	NOUN
ftr-346	459	23	,	,	PUNCT
ftr-346	459	24	but	but	CCONJ
ftr-346	459	25	uses	use	VERB
ftr-346	459	26	different	different	ADJ
ftr-346	459	27	rules	rule	NOUN
ftr-346	459	28	for	for	ADP
ftr-346	459	29	characterizing	characterize	VERB
ftr-346	459	30	transactions	transaction	NOUN
ftr-346	459	31	as	as	ADP
ftr-346	459	32	either	either	CCONJ
ftr-346	459	33	the	the	DET
ftr-346	459	34	performance	performance	NOUN
ftr-346	459	35	of	of	ADP
ftr-346	459	36	services	service	NOUN
ftr-346	459	37	or	or	CCONJ
ftr-346	459	38	the	the	DET
ftr-346	459	39	licensing	licensing	NOUN
ftr-346	459	40	of	of	ADP
ftr-346	459	41	an	an	DET
ftr-346	459	42	intangible	intangible	NOUN
ftr-346	459	43	.	.	PUNCT
ftr-346	460	1	under	under	ADP
ftr-346	460	2	these	these	DET
ftr-346	460	3	circumstances	circumstance	NOUN
ftr-346	460	4	,	,	PUNCT
ftr-346	460	5	the	the	DET
ftr-346	460	6	united	united	PROPN
ftr-346	460	7	states	states	PROPN
ftr-346	460	8	and	and	CCONJ
ftr-346	460	9	the	the	DET
ftr-346	460	10	other	other	ADJ
ftr-346	460	11	country	country	NOUN
ftr-346	460	12	would	would	AUX
ftr-346	460	13	source	source	VERB
ftr-346	460	14	a	a	DET
ftr-346	460	15	given	give	VERB
ftr-346	460	16	cross	cross	ADJ
ftr-346	460	17	-	-	ADJ
ftr-346	460	18	border	border	ADJ
ftr-346	460	19	transaction	transaction	NOUN
ftr-346	460	20	differently	differently	ADV
ftr-346	460	21	if	if	SCONJ
ftr-346	460	22	the	the	DET
ftr-346	460	23	united	united	PROPN
ftr-346	460	24	states	states	PROPN
ftr-346	460	25	characterized	characterize	VERB
ftr-346	460	26	the	the	DET
ftr-346	460	27	transaction	transaction	NOUN
ftr-346	460	28	as	as	ADP
ftr-346	460	29	the	the	DET
ftr-346	460	30	performance	performance	NOUN
ftr-346	460	31	of	of	ADP
ftr-346	460	32	services	service	NOUN
ftr-346	460	33	while	while	SCONJ
ftr-346	460	34	the	the	DET
ftr-346	460	35	other	other	ADJ
ftr-346	460	36	country	country	NOUN
ftr-346	460	37	viewed	view	VERB
ftr-346	460	38	it	it	PRON
ftr-346	460	39	as	as	ADP
ftr-346	460	40	the	the	DET
ftr-346	460	41	licensing	licensing	NOUN
ftr-346	460	42	of	of	ADP
ftr-346	460	43	an	an	DET
ftr-346	460	44	intangible	intangible	NOUN
ftr-346	460	45	.	.	PUNCT
ftr-346	461	1	not	not	PART
ftr-346	461	2	surprisingly	surprisingly	ADV
ftr-346	461	3	,	,	PUNCT
ftr-346	461	4	the	the	DET
ftr-346	461	5	use	use	NOUN
ftr-346	461	6	of	of	ADP
ftr-346	461	7	different	different	ADJ
ftr-346	461	8	principles	principle	NOUN
ftr-346	461	9	for	for	ADP
ftr-346	461	10	devising	devise	VERB
ftr-346	461	11	source	source	NOUN
ftr-346	461	12	rules	rule	NOUN
ftr-346	461	13	can	can	AUX
ftr-346	461	14	lead	lead	VERB
ftr-346	461	15	to	to	ADP
ftr-346	461	16	different	different	ADJ
ftr-346	461	17	source	source	NOUN
ftr-346	461	18	rules	rule	NOUN
ftr-346	461	19	.	.	PUNCT
ftr-346	462	1	for	for	ADP
ftr-346	462	2	example	example	NOUN
ftr-346	462	3	,	,	PUNCT
ftr-346	462	4	based	base	VERB
ftr-346	462	5	on	on	ADP
ftr-346	462	6	the	the	DET
ftr-346	462	7	expectedto	expectedto	PROPN
ftr-346	462	8	-	-	PUNCT
ftr-346	462	9	tax	tax	NOUN
ftr-346	462	10	principle,"8	principle,"8	NOUN
ftr-346	462	11	the	the	DET
ftr-346	462	12	united	united	PROPN
ftr-346	462	13	states	states	PROPN
ftr-346	462	14	generally	generally	ADV
ftr-346	462	15	sources	source	VERB
ftr-346	462	16	stock	stock	NOUN
ftr-346	462	17	gains	gain	NOUN
ftr-346	462	18	based	base	VERB
ftr-346	462	19	on	on	ADP
ftr-346	462	20	the	the	DET
ftr-346	462	21	residence	residence	NOUN
ftr-346	462	22	of	of	ADP
ftr-346	462	23	the	the	DET
ftr-346	462	24	seller	seller	NOUN
ftr-346	462	25	.	.	PUNCT
ftr-346	462	26	"	"	PUNCT
ftr-346	463	1	9	9	NUM
ftr-346	463	2	however	however	ADV
ftr-346	463	3	,	,	PUNCT
ftr-346	463	4	several	several	ADJ
ftr-346	463	5	countries	country	NOUN
ftr-346	463	6	impose	impose	VERB
ftr-346	463	7	a	a	DET
ftr-346	463	8	source	source	NOUN
ftr-346	463	9	tax	tax	NOUN
ftr-346	463	10	on	on	ADP
ftr-346	463	11	gains	gain	NOUN
ftr-346	463	12	realized	realize	VERB
ftr-346	463	13	by	by	ADP
ftr-346	463	14	a	a	DET
ftr-346	463	15	nonresident	nonresident	NOUN
ftr-346	463	16	on	on	ADP
ftr-346	463	17	the	the	DET
ftr-346	463	18	sale	sale	NOUN
ftr-346	463	19	of	of	ADP
ftr-346	463	20	stock	stock	NOUN
ftr-346	463	21	in	in	ADP
ftr-346	463	22	a	a	DET
ftr-346	463	23	resident	resident	NOUN
ftr-346	463	24	corporation,120	corporation,120	NOUN
ftr-346	463	25	presumably	presumably	ADV
ftr-346	463	26	on	on	ADP
ftr-346	463	27	the	the	DET
ftr-346	463	28	basis	basis	NOUN
ftr-346	463	29	of	of	ADP
ftr-346	463	30	the	the	DET
ftr-346	463	31	economic	economic	ADJ
ftr-346	463	32	nexus	nexus	NOUN
ftr-346	463	33	principle.121	principle.121	NOUN
ftr-346	463	34	funds	fund	NOUN
ftr-346	463	35	are	be	AUX
ftr-346	463	36	made	make	VERB
ftr-346	463	37	available	available	ADJ
ftr-346	463	38	,	,	PUNCT
ftr-346	463	39	which	which	PRON
ftr-346	463	40	may	may	AUX
ftr-346	463	41	be	be	AUX
ftr-346	463	42	the	the	DET
ftr-346	463	43	place	place	NOUN
ftr-346	463	44	where	where	SCONJ
ftr-346	463	45	the	the	DET
ftr-346	463	46	funds	fund	NOUN
ftr-346	463	47	are	be	AUX
ftr-346	463	48	advanced	advanced	ADJ
ftr-346	463	49	or	or	CCONJ
ftr-346	463	50	where	where	SCONJ
ftr-346	463	51	the	the	DET
ftr-346	463	52	contract	contract	NOUN
ftr-346	463	53	was	be	AUX
ftr-346	463	54	executed	execute	VERB
ftr-346	463	55	.	.	PUNCT
ftr-346	464	1	see	see	VERB
ftr-346	464	2	ault	ault	PROPN
ftr-346	464	3	and	and	CCONJ
ftr-346	464	4	arnold	arnold	PROPN
ftr-346	464	5	,	,	PUNCT
ftr-346	464	6	supra	supra	PROPN
ftr-346	464	7	note	note	NOUN
ftr-346	464	8	5	5	NUM
ftr-346	464	9	,	,	PUNCT
ftr-346	464	10	at	at	ADP
ftr-346	464	11	457	457	NUM
ftr-346	464	12	.	.	PUNCT
ftr-346	464	13	114	114	NUM
ftr-346	464	14	.	.	PUNCT
ftr-346	465	1	see	see	VERB
ftr-346	465	2	ault	ault	PROPN
ftr-346	465	3	&	&	CCONJ
ftr-346	465	4	arnold	arnold	PROPN
ftr-346	465	5	,	,	PUNCT
ftr-346	465	6	supra	supra	PROPN
ftr-346	465	7	note	note	NOUN
ftr-346	465	8	5	5	NUM
ftr-346	465	9	,	,	PUNCT
ftr-346	465	10	at	at	ADP
ftr-346	465	11	498	498	NUM
ftr-346	465	12	.	.	PUNCT
ftr-346	466	1	115	115	NUM
ftr-346	466	2	.	.	PUNCT
ftr-346	467	1	see	see	VERB
ftr-346	467	2	i	i	PRON
ftr-346	467	3	d.	d.	PROPN
ftr-346	467	4	at	at	ADP
ftr-346	467	5	499	499	NUM
ftr-346	467	6	.	.	PUNCT
ftr-346	468	1	116	116	NUM
ftr-346	468	2	.	.	PUNCT
ftr-346	469	1	see	see	VERB
ftr-346	469	2	i	i	PRON
ftr-346	469	3	d.	d.	PROPN
ftr-346	469	4	at	at	ADP
ftr-346	469	5	500	500	NUM
ftr-346	469	6	(	(	PUNCT
ftr-346	469	7	discussing	discuss	VERB
ftr-346	469	8	the	the	DET
ftr-346	469	9	australian	australian	ADJ
ftr-346	469	10	facts	fact	NOUN
ftr-346	469	11	-	-	PUNCT
ftr-346	469	12	and	and	CCONJ
ftr-346	469	13	-	-	PUNCT
ftr-346	469	14	circumstances	circumstance	NOUN
ftr-346	469	15	approach	approach	NOUN
ftr-346	469	16	for	for	ADP
ftr-346	469	17	business	business	NOUN
ftr-346	469	18	income	income	NOUN
ftr-346	469	19	,	,	PUNCT
ftr-346	469	20	which	which	PRON
ftr-346	469	21	appears	appear	VERB
ftr-346	469	22	to	to	PART
ftr-346	469	23	source	source	VERB
ftr-346	469	24	sales	sale	NOUN
ftr-346	469	25	income	income	NOUN
ftr-346	469	26	where	where	SCONJ
ftr-346	469	27	the	the	DET
ftr-346	469	28	contract	contract	NOUN
ftr-346	469	29	is	be	AUX
ftr-346	469	30	made	make	VERB
ftr-346	469	31	;	;	PUNCT
ftr-346	469	32	discussing	discuss	VERB
ftr-346	469	33	the	the	DET
ftr-346	469	34	canadian	canadian	ADJ
ftr-346	469	35	approach	approach	NOUN
ftr-346	469	36	under	under	ADP
ftr-346	469	37	which	which	PRON
ftr-346	469	38	income	income	NOUN
ftr-346	469	39	is	be	AUX
ftr-346	469	40	treated	treat	VERB
ftr-346	469	41	as	as	ADP
ftr-346	469	42	domestic	domestic	ADJ
ftr-346	469	43	source	source	NOUN
ftr-346	469	44	if	if	SCONJ
ftr-346	469	45	it	it	PRON
ftr-346	469	46	may	may	AUX
ftr-346	469	47	be	be	AUX
ftr-346	469	48	allocated	allocate	VERB
ftr-346	469	49	in	in	ADP
ftr-346	469	50	a	a	DET
ftr-346	469	51	reasonable	reasonable	ADJ
ftr-346	469	52	manner	manner	NOUN
ftr-346	469	53	to	to	ADP
ftr-346	469	54	a	a	DET
ftr-346	469	55	nonresident	nonresident	NOUN
ftr-346	469	56	's	's	PART
ftr-346	469	57	canadian	canadian	ADJ
ftr-346	469	58	branch	branch	NOUN
ftr-346	469	59	)	)	PUNCT
ftr-346	469	60	.	.	PUNCT
ftr-346	470	1	117	117	NUM
ftr-346	470	2	.	.	PUNCT
ftr-346	471	1	see	see	VERB
ftr-346	471	2	ali	ali	PROPN
ftr-346	471	3	project	project	PROPN
ftr-346	471	4	i	i	PROPN
ftr-346	471	5	,	,	PUNCT
ftr-346	471	6	supra	supra	PROPN
ftr-346	471	7	note	note	PROPN
ftr-346	471	8	14	14	NUM
ftr-346	471	9	,	,	PUNCT
ftr-346	471	10	at	at	ADP
ftr-346	471	11	37	37	NUM
ftr-346	471	12	,	,	PUNCT
ftr-346	471	13	n.46	n.46	PROPN
ftr-346	471	14	(	(	PUNCT
ftr-346	471	15	noting	note	VERB
ftr-346	471	16	the	the	DET
ftr-346	471	17	problem	problem	NOUN
ftr-346	471	18	of	of	ADP
ftr-346	471	19	conflicting	conflicting	ADJ
ftr-346	471	20	characterizations	characterization	NOUN
ftr-346	471	21	of	of	ADP
ftr-346	471	22	transactions	transaction	NOUN
ftr-346	471	23	by	by	ADP
ftr-346	471	24	countries	country	NOUN
ftr-346	471	25	)	)	PUNCT
ftr-346	471	26	;	;	PUNCT
ftr-346	471	27	ali	ali	PROPN
ftr-346	471	28	project	project	PROPN
ftr-346	471	29	ii	ii	PROPN
ftr-346	471	30	,	,	PUNCT
ftr-346	471	31	supra	supra	PROPN
ftr-346	471	32	note	note	PROPN
ftr-346	471	33	21	21	NUM
ftr-346	471	34	,	,	PUNCT
ftr-346	471	35	at	at	ADP
ftr-346	471	36	235	235	NUM
ftr-346	471	37	(	(	PUNCT
ftr-346	471	38	discussing	discuss	VERB
ftr-346	471	39	the	the	DET
ftr-346	471	40	potential	potential	NOUN
ftr-346	471	41	for	for	ADP
ftr-346	471	42	double	double	ADJ
ftr-346	471	43	taxation	taxation	NOUN
ftr-346	471	44	or	or	CCONJ
ftr-346	471	45	under	under	ADP
ftr-346	471	46	taxation	taxation	NOUN
ftr-346	471	47	where	where	SCONJ
ftr-346	471	48	countries	country	NOUN
ftr-346	471	49	characterize	characterize	VERB
ftr-346	471	50	transactions	transaction	NOUN
ftr-346	471	51	differently	differently	ADV
ftr-346	471	52	)	)	PUNCT
ftr-346	471	53	;	;	PUNCT
ftr-346	471	54	andrus	andrus	PROPN
ftr-346	471	55	,	,	PUNCT
ftr-346	471	56	supra	supra	PROPN
ftr-346	471	57	note	note	NOUN
ftr-346	471	58	42	42	NUM
ftr-346	471	59	,	,	PUNCT
ftr-346	471	60	at	at	ADP
ftr-346	471	61	856	856	NUM
ftr-346	471	62	(	(	PUNCT
ftr-346	471	63	same	same	ADJ
ftr-346	471	64	)	)	PUNCT
ftr-346	471	65	.	.	PUNCT
ftr-346	472	1	118	118	NUM
ftr-346	472	2	.	.	PUNCT
ftr-346	473	1	see	see	VERB
ftr-346	473	2	supra	supra	PROPN
ftr-346	473	3	notes	note	VERB
ftr-346	473	4	60	60	NUM
ftr-346	473	5	-	-	SYM
ftr-346	473	6	63	63	NUM
ftr-346	473	7	and	and	CCONJ
ftr-346	473	8	accompanying	accompany	VERB
ftr-346	473	9	text	text	NOUN
ftr-346	473	10	.	.	PUNCT
ftr-346	474	1	119	119	NUM
ftr-346	474	2	.	.	PUNCT
ftr-346	475	1	see	see	VERB
ftr-346	475	2	supra	supra	PROPN
ftr-346	475	3	notes	note	VERB
ftr-346	475	4	39	39	NUM
ftr-346	475	5	-	-	SYM
ftr-346	475	6	40	40	NUM
ftr-346	475	7	and	and	CCONJ
ftr-346	475	8	accompanying	accompany	VERB
ftr-346	475	9	text	text	NOUN
ftr-346	475	10	.	.	PUNCT
ftr-346	476	1	120	120	NUM
ftr-346	476	2	.	.	PUNCT
ftr-346	477	1	see	see	VERB
ftr-346	477	2	supra	supra	PROPN
ftr-346	477	3	note	note	PROPN
ftr-346	477	4	42	42	NUM
ftr-346	477	5	and	and	CCONJ
ftr-346	477	6	accompanying	accompany	VERB
ftr-346	477	7	text	text	NOUN
ftr-346	477	8	.	.	PUNCT
ftr-346	478	1	121	121	NUM
ftr-346	478	2	.	.	PUNCT
ftr-346	479	1	see	see	VERB
ftr-346	479	2	supra	supra	PROPN
ftr-346	479	3	notes	note	VERB
ftr-346	479	4	49	49	NUM
ftr-346	479	5	-	-	SYM
ftr-346	479	6	52	52	NUM
ftr-346	479	7	and	and	CCONJ
ftr-346	479	8	accompanying	accompany	VERB
ftr-346	479	9	text	text	NOUN
ftr-346	479	10	.	.	PUNCT
ftr-346	480	1	584	584	NUM
ftr-346	481	1	[	[	X
ftr-346	481	2	vol	vol	NOUN
ftr-346	481	3	.	.	PUNCT
ftr-346	482	1	11	11	NUM
ftr-346	482	2	:	:	SYM
ftr-346	482	3	7	7	NUM
ftr-346	482	4	sourcing	source	VERB
ftr-346	482	5	income	income	NOUN
ftr-346	482	6	among	among	ADP
ftr-346	482	7	nations	nation	NOUN
ftr-346	482	8	this	this	DET
ftr-346	482	9	difference	difference	NOUN
ftr-346	482	10	in	in	ADP
ftr-346	482	11	treatment	treatment	NOUN
ftr-346	482	12	can	can	AUX
ftr-346	482	13	lead	lead	VERB
ftr-346	482	14	to	to	ADP
ftr-346	482	15	double	double	ADJ
ftr-346	482	16	taxation	taxation	NOUN
ftr-346	482	17	where	where	SCONJ
ftr-346	482	18	a	a	DET
ftr-346	482	19	u.s	u.s	PROPN
ftr-346	482	20	.	.	PROPN
ftr-346	482	21	resident	resident	NOUN
ftr-346	482	22	sells	sell	VERB
ftr-346	482	23	stock	stock	NOUN
ftr-346	482	24	in	in	ADP
ftr-346	482	25	a	a	DET
ftr-346	482	26	foreign	foreign	ADJ
ftr-346	482	27	corporation	corporation	NOUN
ftr-346	482	28	that	that	PRON
ftr-346	482	29	results	result	VERB
ftr-346	482	30	in	in	ADP
ftr-346	482	31	a	a	DET
ftr-346	482	32	source	source	NOUN
ftr-346	482	33	tax	tax	NOUN
ftr-346	482	34	in	in	ADP
ftr-346	482	35	the	the	DET
ftr-346	482	36	corporation	corporation	NOUN
ftr-346	482	37	's	's	PART
ftr-346	482	38	home	home	NOUN
ftr-346	482	39	country	country	NOUN
ftr-346	482	40	.	.	PUNCT
ftr-346	483	1	2	2	NUM
ftr-346	484	1	in	in	ADP
ftr-346	484	2	situations	situation	NOUN
ftr-346	484	3	where	where	SCONJ
ftr-346	484	4	countries	country	NOUN
ftr-346	484	5	use	use	VERB
ftr-346	484	6	different	different	ADJ
ftr-346	484	7	domestic	domestic	ADJ
ftr-346	484	8	source	source	NOUN
ftr-346	484	9	rules	rule	NOUN
ftr-346	484	10	,	,	PUNCT
ftr-346	484	11	bilateral	bilateral	ADJ
ftr-346	484	12	income	income	NOUN
ftr-346	484	13	tax	tax	NOUN
ftr-346	484	14	treaties	treaty	NOUN
ftr-346	484	15	may	may	AUX
ftr-346	484	16	resolve	resolve	VERB
ftr-346	484	17	conflicts	conflict	NOUN
ftr-346	484	18	in	in	ADP
ftr-346	484	19	source	source	NOUN
ftr-346	484	20	rules	rule	NOUN
ftr-346	484	21	.	.	PUNCT
ftr-346	485	1	u.s	u.s	PROPN
ftr-346	485	2	.	.	PROPN
ftr-346	485	3	treaties	treaty	NOUN
ftr-346	485	4	typically	typically	ADV
ftr-346	485	5	provide	provide	VERB
ftr-346	485	6	that	that	PRON
ftr-346	485	7	for	for	ADP
ftr-346	485	8	the	the	DET
ftr-346	485	9	purposes	purpose	NOUN
ftr-346	485	10	of	of	ADP
ftr-346	485	11	the	the	DET
ftr-346	485	12	u.s	u.s	PROPN
ftr-346	485	13	.	.	PROPN
ftr-346	485	14	foreign	foreign	ADJ
ftr-346	485	15	tax	tax	NOUN
ftr-346	485	16	credit	credit	NOUN
ftr-346	485	17	limitation	limitation	NOUN
ftr-346	485	18	,	,	PUNCT
ftr-346	485	19	income	income	NOUN
ftr-346	485	20	that	that	PRON
ftr-346	485	21	may	may	AUX
ftr-346	485	22	be	be	AUX
ftr-346	485	23	taxed	tax	VERB
ftr-346	485	24	by	by	ADP
ftr-346	485	25	the	the	DET
ftr-346	485	26	other	other	ADJ
ftr-346	485	27	country	country	NOUN
ftr-346	485	28	under	under	ADP
ftr-346	485	29	the	the	DET
ftr-346	485	30	treaty	treaty	NOUN
ftr-346	485	31	will	will	AUX
ftr-346	485	32	be	be	AUX
ftr-346	485	33	sourced	source	VERB
ftr-346	485	34	in	in	ADP
ftr-346	485	35	that	that	DET
ftr-346	485	36	country.12	country.12	NOUN
ftr-346	485	37	3	3	NUM
ftr-346	485	38	sometimes	sometimes	ADV
ftr-346	485	39	treaties	treaty	NOUN
ftr-346	485	40	even	even	ADV
ftr-346	485	41	provide	provide	VERB
ftr-346	485	42	explicit	explicit	ADJ
ftr-346	485	43	source	source	NOUN
ftr-346	485	44	rules	rule	NOUN
ftr-346	485	45	in	in	ADP
ftr-346	485	46	separate	separate	ADJ
ftr-346	485	47	articles.124	articles.124	NOUN
ftr-346	485	48	thus	thus	ADV
ftr-346	485	49	,	,	PUNCT
ftr-346	485	50	for	for	ADP
ftr-346	485	51	example	example	NOUN
ftr-346	485	52	,	,	PUNCT
ftr-346	485	53	treaties	treaty	NOUN
ftr-346	485	54	may	may	AUX
ftr-346	485	55	prevent	prevent	VERB
ftr-346	485	56	double	double	ADJ
ftr-346	485	57	taxation	taxation	NOUN
ftr-346	485	58	in	in	ADP
ftr-346	485	59	the	the	DET
ftr-346	485	60	situation	situation	NOUN
ftr-346	485	61	where	where	SCONJ
ftr-346	485	62	a	a	DET
ftr-346	485	63	u.s	u.s	PROPN
ftr-346	485	64	.	.	PROPN
ftr-346	485	65	resident	resident	NOUN
ftr-346	485	66	is	be	AUX
ftr-346	485	67	subject	subject	ADJ
ftr-346	485	68	to	to	ADP
ftr-346	485	69	a	a	DET
ftr-346	485	70	source	source	NOUN
ftr-346	485	71	tax	tax	NOUN
ftr-346	485	72	on	on	ADP
ftr-346	485	73	the	the	DET
ftr-346	485	74	sale	sale	NOUN
ftr-346	485	75	of	of	ADP
ftr-346	485	76	foreign	foreign	ADJ
ftr-346	485	77	corporate	corporate	ADJ
ftr-346	485	78	stock.12	stock.12	NOUN
ftr-346	485	79	5	5	NUM
ftr-346	485	80	however	however	ADV
ftr-346	485	81	,	,	PUNCT
ftr-346	485	82	existing	exist	VERB
ftr-346	485	83	treaties	treaty	NOUN
ftr-346	485	84	fail	fail	VERB
ftr-346	485	85	to	to	PART
ftr-346	485	86	comprehensively	comprehensively	ADV
ftr-346	485	87	deal	deal	VERB
ftr-346	485	88	with	with	ADP
ftr-346	485	89	potential	potential	ADJ
ftr-346	485	90	conflicts	conflict	NOUN
ftr-346	485	91	in	in	ADP
ftr-346	485	92	domestic	domestic	ADJ
ftr-346	485	93	source	source	NOUN
ftr-346	485	94	rules	rule	NOUN
ftr-346	485	95	.	.	PUNCT
ftr-346	486	1	in	in	ADP
ftr-346	486	2	this	this	DET
ftr-346	486	3	regard	regard	NOUN
ftr-346	486	4	,	,	PUNCT
ftr-346	486	5	treaties	treaty	NOUN
ftr-346	486	6	often	often	ADV
ftr-346	486	7	lack	lack	VERB
ftr-346	486	8	specific	specific	ADJ
ftr-346	486	9	details	detail	NOUN
ftr-346	486	10	with	with	ADP
ftr-346	486	11	regard	regard	NOUN
ftr-346	486	12	to	to	ADP
ftr-346	486	13	attributing	attribute	VERB
ftr-346	486	14	business	business	NOUN
ftr-346	486	15	profits	profit	NOUN
ftr-346	486	16	to	to	ADP
ftr-346	486	17	permanent	permanent	ADJ
ftr-346	486	18	establishments	establishment	NOUN
ftr-346	486	19	,	,	PUNCT
ftr-346	486	20	26	26	NUM
ftr-346	486	21	and	and	CCONJ
ftr-346	486	22	countries	country	NOUN
ftr-346	486	23	may	may	AUX
ftr-346	486	24	interpret	interpret	VERB
ftr-346	486	25	such	such	ADJ
ftr-346	486	26	provisions	provision	NOUN
ftr-346	486	27	differently.127	differently.127	VERB
ftr-346	486	28	moreover	moreover	ADV
ftr-346	486	29	,	,	PUNCT
ftr-346	486	30	in	in	ADP
ftr-346	486	31	limiting	limit	VERB
ftr-346	486	32	source	source	NOUN
ftr-346	486	33	taxation	taxation	NOUN
ftr-346	486	34	and	and	CCONJ
ftr-346	486	35	guaranteeing	guarantee	VERB
ftr-346	486	36	that	that	SCONJ
ftr-346	486	37	countries	country	NOUN
ftr-346	486	38	use	use	VERB
ftr-346	486	39	foreign	foreign	ADJ
ftr-346	486	40	tax	tax	NOUN
ftr-346	486	41	credit	credit	NOUN
ftr-346	486	42	or	or	CCONJ
ftr-346	486	43	exemption	exemption	NOUN
ftr-346	486	44	systems	system	NOUN
ftr-346	486	45	,	,	PUNCT
ftr-346	486	46	treaties	treaty	NOUN
ftr-346	486	47	aim	aim	VERB
ftr-346	486	48	to	to	PART
ftr-346	486	49	avoid	avoid	VERB
ftr-346	486	50	double	double	ADJ
ftr-346	486	51	taxation	taxation	NOUN
ftr-346	486	52	,	,	PUNCT
ftr-346	486	53	and	and	CCONJ
ftr-346	486	54	thus	thus	ADV
ftr-346	486	55	do	do	AUX
ftr-346	486	56	not	not	PART
ftr-346	486	57	prevent	prevent	VERB
ftr-346	486	58	the	the	DET
ftr-346	486	59	nontaxation	nontaxation	NOUN
ftr-346	486	60	of	of	ADP
ftr-346	486	61	cross	cross	ADJ
ftr-346	486	62	-	-	ADJ
ftr-346	486	63	border	border	ADJ
ftr-346	486	64	income	income	NOUN
ftr-346	486	65	that	that	PRON
ftr-346	486	66	results	result	VERB
ftr-346	486	67	when	when	SCONJ
ftr-346	486	68	countries	country	NOUN
ftr-346	486	69	'	'	PART
ftr-346	486	70	varying	vary	VERB
ftr-346	486	71	source	source	NOUN
ftr-346	486	72	rules	rule	NOUN
ftr-346	486	73	create	create	VERB
ftr-346	486	74	under	under	ADP
ftr-346	486	75	lapping	lap	VERB
ftr-346	486	76	tax	tax	NOUN
ftr-346	486	77	jurisdiction.12	jurisdiction.12	PROPN
ftr-346	486	78	8	8	NUM
ftr-346	486	79	furthermore	furthermore	ADV
ftr-346	486	80	,	,	PUNCT
ftr-346	486	81	a	a	DET
ftr-346	486	82	bilateral	bilateral	ADJ
ftr-346	486	83	treatybased	treatybase	VERB
ftr-346	486	84	solution	solution	NOUN
ftr-346	486	85	to	to	ADP
ftr-346	486	86	the	the	DET
ftr-346	486	87	problem	problem	NOUN
ftr-346	486	88	of	of	ADP
ftr-346	486	89	double	double	ADJ
ftr-346	486	90	taxation	taxation	NOUN
ftr-346	486	91	or	or	CCONJ
ftr-346	486	92	non	non	ADJ
ftr-346	486	93	-	-	ADJ
ftr-346	486	94	taxation	taxation	NOUN
ftr-346	486	95	stemming	stem	VERB
ftr-346	486	96	from	from	ADP
ftr-346	486	97	source	source	NOUN
ftr-346	486	98	rule	rule	NOUN
ftr-346	486	99	conflicts	conflict	NOUN
ftr-346	486	100	is	be	AUX
ftr-346	486	101	an	an	DET
ftr-346	486	102	incomplete	incomplete	ADJ
ftr-346	486	103	solution	solution	NOUN
ftr-346	486	104	,	,	PUNCT
ftr-346	486	105	because	because	SCONJ
ftr-346	486	106	treaties	treaty	NOUN
ftr-346	486	107	between	between	ADP
ftr-346	486	108	countries	country	NOUN
ftr-346	486	109	may	may	AUX
ftr-346	486	110	not	not	PART
ftr-346	486	111	always	always	ADV
ftr-346	486	112	exist.129	exist.129	PROPN
ftr-346	486	113	122	122	NUM
ftr-346	486	114	.	.	PUNCT
ftr-346	487	1	see	see	VERB
ftr-346	487	2	andrus	andrus	PROPN
ftr-346	487	3	,	,	PUNCT
ftr-346	487	4	supra	supra	PROPN
ftr-346	487	5	note	note	NOUN
ftr-346	487	6	42	42	NUM
ftr-346	487	7	,	,	PUNCT
ftr-346	487	8	at	at	ADP
ftr-346	487	9	844	844	NUM
ftr-346	487	10	.	.	PUNCT
ftr-346	487	11	123	123	NUM
ftr-346	487	12	.	.	PUNCT
ftr-346	488	1	see	see	VERB
ftr-346	488	2	u.s	u.s	PROPN
ftr-346	488	3	.	.	PROPN
ftr-346	488	4	model	model	PROPN
ftr-346	488	5	,	,	PUNCT
ftr-346	488	6	supra	supra	PROPN
ftr-346	488	7	note	note	PROPN
ftr-346	488	8	22	22	NUM
ftr-346	488	9	,	,	PUNCT
ftr-346	488	10	at	at	ADP
ftr-346	488	11	art	art	NOUN
ftr-346	488	12	.	.	PUNCT
ftr-346	489	1	23	23	NUM
ftr-346	489	2	,	,	PUNCT
ftr-346	489	3	para	para	NOUN
ftr-346	489	4	.	.	PUNCT
ftr-346	490	1	3	3	NUM
ftr-346	490	2	;	;	PUNCT
ftr-346	490	3	ali	ali	PROPN
ftr-346	490	4	project	project	PROPN
ftr-346	490	5	ii	ii	PROPN
ftr-346	490	6	,	,	PUNCT
ftr-346	490	7	supra	supra	PROPN
ftr-346	490	8	note	note	NOUN
ftr-346	490	9	21	21	NUM
ftr-346	490	10	at	at	ADP
ftr-346	490	11	233	233	NUM
ftr-346	490	12	-	-	SYM
ftr-346	490	13	34	34	NUM
ftr-346	490	14	.	.	PUNCT
ftr-346	490	15	124	124	NUM
ftr-346	490	16	.	.	PUNCT
ftr-346	491	1	see	see	VERB
ftr-346	491	2	ali	ali	PROPN
ftr-346	491	3	project	project	PROPN
ftr-346	491	4	ii	ii	PROPN
ftr-346	491	5	,	,	PUNCT
ftr-346	491	6	supra	supra	PROPN
ftr-346	491	7	note	note	PROPN
ftr-346	491	8	21	21	NUM
ftr-346	491	9	,	,	PUNCT
ftr-346	491	10	at	at	ADP
ftr-346	491	11	234	234	NUM
ftr-346	491	12	.	.	PUNCT
ftr-346	491	13	125	125	NUM
ftr-346	491	14	.	.	PUNCT
ftr-346	492	1	see	see	VERB
ftr-346	492	2	,	,	PUNCT
ftr-346	492	3	e.g.	e.g.	ADV
ftr-346	492	4	,	,	PUNCT
ftr-346	492	5	convention	convention	NOUN
ftr-346	492	6	between	between	ADP
ftr-346	492	7	the	the	DET
ftr-346	492	8	u.s	u.s	PROPN
ftr-346	492	9	.	.	PROPN
ftr-346	492	10	and	and	CCONJ
ftr-346	492	11	spain	spain	PROPN
ftr-346	492	12	for	for	ADP
ftr-346	492	13	the	the	DET
ftr-346	492	14	avoidance	avoidance	NOUN
ftr-346	492	15	of	of	ADP
ftr-346	492	16	double	double	ADJ
ftr-346	492	17	taxation	taxation	NOUN
ftr-346	492	18	and	and	CCONJ
ftr-346	492	19	the	the	DET
ftr-346	492	20	prevention	prevention	NOUN
ftr-346	492	21	of	of	ADP
ftr-346	492	22	fiscal	fiscal	ADJ
ftr-346	492	23	evasion	evasion	NOUN
ftr-346	492	24	with	with	ADP
ftr-346	492	25	respect	respect	NOUN
ftr-346	492	26	to	to	ADP
ftr-346	492	27	taxes	taxis	NOUN
ftr-346	492	28	on	on	ADP
ftr-346	492	29	income	income	NOUN
ftr-346	492	30	,	,	PUNCT
ftr-346	492	31	feb	feb	PROPN
ftr-346	492	32	.	.	PROPN
ftr-346	492	33	22	22	NUM
ftr-346	492	34	,	,	PUNCT
ftr-346	492	35	1990	1990	NUM
ftr-346	492	36	,	,	PUNCT
ftr-346	492	37	art	art	NOUN
ftr-346	492	38	.	.	PUNCT
ftr-346	493	1	13	13	NUM
ftr-346	493	2	,	,	PUNCT
ftr-346	493	3	para	para	NOUN
ftr-346	493	4	.	.	PUNCT
ftr-346	494	1	4	4	NUM
ftr-346	494	2	,	,	PUNCT
ftr-346	494	3	http://www.irs.gov/pub/irs-trty/spain.pdf	http://www.irs.gov/pub/irs-trty/spain.pdf	PROPN
ftr-346	494	4	;	;	PUNCT
ftr-346	494	5	andrus	andrus	PROPN
ftr-346	494	6	,	,	PUNCT
ftr-346	494	7	supra	supra	PROPN
ftr-346	494	8	note	note	NOUN
ftr-346	494	9	42	42	NUM
ftr-346	494	10	,	,	PUNCT
ftr-346	494	11	at	at	ADP
ftr-346	494	12	844	844	NUM
ftr-346	494	13	.	.	PUNCT
ftr-346	494	14	126	126	NUM
ftr-346	494	15	.	.	PUNCT
ftr-346	495	1	see	see	VERB
ftr-346	495	2	u.s	u.s	PROPN
ftr-346	495	3	.	.	PROPN
ftr-346	495	4	model	model	PROPN
ftr-346	495	5	,	,	PUNCT
ftr-346	495	6	supra	supra	PROPN
ftr-346	495	7	note	note	PROPN
ftr-346	495	8	22	22	NUM
ftr-346	495	9	,	,	PUNCT
ftr-346	495	10	at	at	ADP
ftr-346	495	11	art	art	NOUN
ftr-346	495	12	.	.	PUNCT
ftr-346	496	1	7	7	X
ftr-346	496	2	.	.	X
ftr-346	496	3	127	127	NUM
ftr-346	496	4	.	.	PUNCT
ftr-346	497	1	see	see	VERB
ftr-346	497	2	jessica	jessica	PROPN
ftr-346	497	3	l.	l.	PROPN
ftr-346	497	4	katz	katz	PROPN
ftr-346	497	5	,	,	PUNCT
ftr-346	497	6	charles	charles	PROPN
ftr-346	497	7	t.	t.	PROPN
ftr-346	497	8	plambeck	plambeck	PROPN
ftr-346	497	9	&	&	CCONJ
ftr-346	497	10	diane	diane	PROPN
ftr-346	497	11	m.	m.	PROPN
ftr-346	497	12	ring	ring	PROPN
ftr-346	497	13	,	,	PUNCT
ftr-346	497	14	taxation	taxation	NOUN
ftr-346	497	15	of	of	ADP
ftr-346	497	16	foreign	foreign	ADJ
ftr-346	497	17	persons	person	NOUN
ftr-346	497	18	'	'	PART
ftr-346	497	19	u.s	u.s	PROPN
ftr-346	497	20	.	.	PROPN
ftr-346	497	21	income	income	NOUN
ftr-346	497	22	,	,	PUNCT
ftr-346	497	23	908	908	NUM
ftr-346	497	24	-	-	PUNCT
ftr-346	497	25	2nd	2nd	NOUN
ftr-346	497	26	t.m	t.m	PROPN
ftr-346	497	27	.	.	PROPN
ftr-346	497	28	(	(	PUNCT
ftr-346	497	29	bna	bna	PROPN
ftr-346	497	30	)	)	PUNCT
ftr-346	497	31	,	,	PUNCT
ftr-346	497	32	at	at	ADP
ftr-346	497	33	v.c.3.b(2	v.c.3.b(2	PROPN
ftr-346	497	34	)	)	PUNCT
ftr-346	497	35	(	(	PUNCT
ftr-346	497	36	stating	state	VERB
ftr-346	497	37	that	that	SCONJ
ftr-346	497	38	most	most	ADJ
ftr-346	497	39	u.s	u.s	PROPN
ftr-346	497	40	.	.	PROPN
ftr-346	497	41	treaty	treaty	NOUN
ftr-346	497	42	partners	partner	NOUN
ftr-346	497	43	,	,	PUNCT
ftr-346	497	44	along	along	ADP
ftr-346	497	45	with	with	ADP
ftr-346	497	46	the	the	DET
ftr-346	497	47	oecd	oecd	PROPN
ftr-346	497	48	,	,	PUNCT
ftr-346	497	49	take	take	VERB
ftr-346	497	50	the	the	DET
ftr-346	497	51	position	position	NOUN
ftr-346	497	52	that	that	PRON
ftr-346	497	53	article	article	NOUN
ftr-346	497	54	7(2	7(2	NUM
ftr-346	497	55	)	)	PUNCT
ftr-346	497	56	of	of	ADP
ftr-346	497	57	the	the	DET
ftr-346	497	58	oecd	oecd	PROPN
ftr-346	497	59	model	model	PROPN
ftr-346	497	60	treaty	treaty	NOUN
ftr-346	497	61	requires	require	VERB
ftr-346	497	62	the	the	DET
ftr-346	497	63	recognition	recognition	NOUN
ftr-346	497	64	of	of	ADP
ftr-346	497	65	interbranch	interbranch	NOUN
ftr-346	497	66	interest	interest	NOUN
ftr-346	497	67	expense	expense	NOUN
ftr-346	497	68	of	of	ADP
ftr-346	497	69	a	a	DET
ftr-346	497	70	bank	bank	NOUN
ftr-346	497	71	,	,	PUNCT
ftr-346	497	72	whereas	whereas	SCONJ
ftr-346	497	73	the	the	DET
ftr-346	497	74	united	united	PROPN
ftr-346	497	75	states	states	PROPN
ftr-346	497	76	traditionally	traditionally	ADV
ftr-346	497	77	disagreed	disagree	VERB
ftr-346	497	78	with	with	ADP
ftr-346	497	79	this	this	DET
ftr-346	497	80	interpretation	interpretation	NOUN
ftr-346	497	81	of	of	ADP
ftr-346	497	82	the	the	DET
ftr-346	497	83	oecd	oecd	PROPN
ftr-346	497	84	treaty	treaty	PROPN
ftr-346	497	85	)	)	PUNCT
ftr-346	497	86	.	.	PUNCT
ftr-346	498	1	128	128	NUM
ftr-346	498	2	.	.	PUNCT
ftr-346	498	3	cf	cf	PROPN
ftr-346	498	4	peroni	peroni	PROPN
ftr-346	498	5	,	,	PUNCT
ftr-346	498	6	supra	supra	PROPN
ftr-346	498	7	note	note	PROPN
ftr-346	498	8	64	64	NUM
ftr-346	498	9	,	,	PUNCT
ftr-346	498	10	at	at	ADP
ftr-346	498	11	396	396	NUM
ftr-346	498	12	(	(	PUNCT
ftr-346	498	13	pointing	point	VERB
ftr-346	498	14	out	out	ADP
ftr-346	498	15	that	that	SCONJ
ftr-346	498	16	the	the	DET
ftr-346	498	17	current	current	ADJ
ftr-346	498	18	u.s	u.s	PROPN
ftr-346	498	19	.	.	PROPN
ftr-346	498	20	source	source	NOUN
ftr-346	498	21	rules	rule	NOUN
ftr-346	498	22	often	often	ADV
ftr-346	498	23	allow	allow	VERB
ftr-346	498	24	income	income	NOUN
ftr-346	498	25	that	that	PRON
ftr-346	498	26	is	be	AUX
ftr-346	498	27	not	not	PART
ftr-346	498	28	subject	subject	ADJ
ftr-346	498	29	to	to	ADP
ftr-346	498	30	foreign	foreign	ADJ
ftr-346	498	31	taxation	taxation	NOUN
ftr-346	498	32	(	(	PUNCT
ftr-346	498	33	for	for	ADP
ftr-346	498	34	example	example	NOUN
ftr-346	498	35	,	,	PUNCT
ftr-346	498	36	by	by	ADP
ftr-346	498	37	reason	reason	NOUN
ftr-346	498	38	of	of	ADP
ftr-346	498	39	a	a	DET
ftr-346	498	40	u.s	u.s	PROPN
ftr-346	498	41	.	.	PROPN
ftr-346	498	42	income	income	PROPN
ftr-346	498	43	tax	tax	PROPN
ftr-346	498	44	treaty	treaty	PROPN
ftr-346	498	45	)	)	PUNCT
ftr-346	498	46	to	to	PART
ftr-346	498	47	be	be	AUX
ftr-346	498	48	treated	treat	VERB
ftr-346	498	49	as	as	ADP
ftr-346	498	50	foreign	foreign	ADJ
ftr-346	498	51	source	source	NOUN
ftr-346	498	52	income	income	NOUN
ftr-346	498	53	and	and	CCONJ
ftr-346	498	54	thus	thus	ADV
ftr-346	498	55	inflate	inflate	VERB
ftr-346	498	56	a	a	DET
ftr-346	498	57	taxpayer	taxpayer	NOUN
ftr-346	498	58	's	's	PART
ftr-346	498	59	foreign	foreign	ADJ
ftr-346	498	60	tax	tax	NOUN
ftr-346	498	61	credit	credit	NOUN
ftr-346	498	62	limitation	limitation	NOUN
ftr-346	498	63	)	)	PUNCT
ftr-346	498	64	.	.	PUNCT
ftr-346	499	1	129	129	NUM
ftr-346	499	2	.	.	PUNCT
ftr-346	500	1	see	see	VERB
ftr-346	500	2	andrus	andrus	PROPN
ftr-346	500	3	,	,	PUNCT
ftr-346	500	4	supra	supra	PROPN
ftr-346	500	5	note	note	NOUN
ftr-346	500	6	42	42	NUM
ftr-346	500	7	,	,	PUNCT
ftr-346	500	8	at	at	ADP
ftr-346	500	9	844	844	NUM
ftr-346	500	10	.	.	PUNCT
ftr-346	500	11	2011	2011	NUM
ftr-346	500	12	]	]	PUNCT
ftr-346	500	13	585	585	NUM
ftr-346	500	14	florida	florida	PROPN
ftr-346	500	15	tax	tax	PROPN
ftr-346	500	16	review	review	PROPN
ftr-346	500	17	iii	iii	PROPN
ftr-346	500	18	.	.	PUNCT
ftr-346	500	19	equity	equity	NOUN
ftr-346	500	20	-	-	PUNCT
ftr-346	500	21	based	base	VERB
ftr-346	500	22	standard	standard	NOUN
ftr-346	500	23	for	for	ADP
ftr-346	500	24	devising	devise	VERB
ftr-346	500	25	source	source	NOUN
ftr-346	500	26	rules	rule	NOUN
ftr-346	500	27	a.	a.	NOUN
ftr-346	500	28	overview	overview	NOUN
ftr-346	500	29	,	,	PUNCT
ftr-346	500	30	basic	basic	ADJ
ftr-346	500	31	assumptions	assumption	NOUN
ftr-346	500	32	,	,	PUNCT
ftr-346	500	33	and	and	CCONJ
ftr-346	500	34	preliminary	preliminary	ADJ
ftr-346	500	35	matters	matter	NOUN
ftr-346	500	36	to	to	PART
ftr-346	500	37	address	address	VERB
ftr-346	500	38	the	the	DET
ftr-346	500	39	problems	problem	NOUN
ftr-346	500	40	identified	identify	VERB
ftr-346	500	41	above	above	ADV
ftr-346	500	42	,	,	PUNCT
ftr-346	500	43	this	this	DET
ftr-346	500	44	part	part	NOUN
ftr-346	500	45	develops	develop	VERB
ftr-346	500	46	a	a	DET
ftr-346	500	47	benefits	benefit	NOUN
ftr-346	500	48	principles	principle	NOUN
ftr-346	500	49	-	-	PUNCT
ftr-346	500	50	based	base	VERB
ftr-346	500	51	standard	standard	NOUN
ftr-346	500	52	for	for	ADP
ftr-346	500	53	devising	devise	VERB
ftr-346	500	54	source	source	NOUN
ftr-346	500	55	rules	rule	NOUN
ftr-346	500	56	that	that	PRON
ftr-346	500	57	has	have	VERB
ftr-346	500	58	the	the	DET
ftr-346	500	59	potential	potential	NOUN
ftr-346	500	60	to	to	PART
ftr-346	500	61	be	be	AUX
ftr-346	500	62	adopted	adopt	VERB
ftr-346	500	63	on	on	ADP
ftr-346	500	64	a	a	DET
ftr-346	500	65	multilateral	multilateral	NOUN
ftr-346	500	66	basis.130	basis.130	ADP
ftr-346	500	67	an	an	DET
ftr-346	500	68	internationally	internationally	ADV
ftr-346	500	69	harmonized	harmonized	ADJ
ftr-346	500	70	approach	approach	NOUN
ftr-346	500	71	to	to	ADP
ftr-346	500	72	sourcing	source	VERB
ftr-346	500	73	income	income	NOUN
ftr-346	500	74	that	that	PRON
ftr-346	500	75	is	be	AUX
ftr-346	500	76	based	base	VERB
ftr-346	500	77	on	on	ADP
ftr-346	500	78	the	the	DET
ftr-346	500	79	connection	connection	NOUN
ftr-346	500	80	to	to	ADP
ftr-346	500	81	governmental	governmental	ADJ
ftr-346	500	82	benefits	benefit	NOUN
ftr-346	500	83	should	should	AUX
ftr-346	500	84	result	result	VERB
ftr-346	500	85	in	in	ADP
ftr-346	500	86	a	a	DET
ftr-346	500	87	fair	fair	ADJ
ftr-346	500	88	allocation	allocation	NOUN
ftr-346	500	89	of	of	ADP
ftr-346	500	90	taxing	tax	VERB
ftr-346	500	91	jurisdiction	jurisdiction	NOUN
ftr-346	500	92	among	among	ADP
ftr-346	500	93	nations	nation	NOUN
ftr-346	500	94	;	;	PUNCT
ftr-346	500	95	this	this	PRON
ftr-346	500	96	could	could	AUX
ftr-346	500	97	replace	replace	VERB
ftr-346	500	98	the	the	DET
ftr-346	500	99	current	current	ADJ
ftr-346	500	100	patchwork	patchwork	NOUN
ftr-346	500	101	of	of	ADP
ftr-346	500	102	rules	rule	NOUN
ftr-346	500	103	,	,	PUNCT
ftr-346	500	104	which	which	PRON
ftr-346	500	105	often	often	ADV
ftr-346	500	106	produce	produce	VERB
ftr-346	500	107	incoherent	incoherent	ADJ
ftr-346	500	108	and	and	CCONJ
ftr-346	500	109	arbitrary	arbitrary	ADJ
ftr-346	500	110	results	result	NOUN
ftr-346	500	111	.	.	PUNCT
ftr-346	500	112	"	"	PUNCT
ftr-346	500	113	'	'	PUNCT
ftr-346	500	114	and	and	CCONJ
ftr-346	500	115	a	a	DET
ftr-346	500	116	principled	principled	ADJ
ftr-346	500	117	standard	standard	NOUN
ftr-346	500	118	that	that	PRON
ftr-346	500	119	is	be	AUX
ftr-346	500	120	considered	consider	VERB
ftr-346	500	121	fair	fair	ADJ
ftr-346	500	122	by	by	ADP
ftr-346	500	123	a	a	DET
ftr-346	500	124	critical	critical	ADJ
ftr-346	500	125	mass	mass	NOUN
ftr-346	500	126	of	of	ADP
ftr-346	500	127	countries	country	NOUN
ftr-346	500	128	could	could	AUX
ftr-346	500	129	lead	lead	VERB
ftr-346	500	130	to	to	ADP
ftr-346	500	131	internationally	internationally	ADV
ftr-346	500	132	harmonized	harmonize	VERB
ftr-346	500	133	source	source	NOUN
ftr-346	500	134	rules.1	rules.1	NOUN
ftr-346	500	135	32	32	NUM
ftr-346	500	136	in	in	ADP
ftr-346	500	137	this	this	DET
ftr-346	500	138	regard	regard	NOUN
ftr-346	500	139	,	,	PUNCT
ftr-346	500	140	an	an	DET
ftr-346	500	141	important	important	ADJ
ftr-346	500	142	goal	goal	NOUN
ftr-346	500	143	is	be	AUX
ftr-346	500	144	that	that	SCONJ
ftr-346	500	145	the	the	DET
ftr-346	500	146	allocation	allocation	NOUN
ftr-346	500	147	of	of	ADP
ftr-346	500	148	tax	tax	NOUN
ftr-346	500	149	jurisdiction	jurisdiction	NOUN
ftr-346	500	150	via	via	ADP
ftr-346	500	151	source	source	NOUN
ftr-346	500	152	rules	rule	NOUN
ftr-346	500	153	or	or	CCONJ
ftr-346	500	154	their	their	PRON
ftr-346	500	155	equivalent	equivalent	NOUN
ftr-346	500	156	be	be	AUX
ftr-346	500	157	mutually	mutually	ADV
ftr-346	500	158	agreeable	agreeable	ADJ
ftr-346	500	159	,	,	PUNCT
ftr-346	500	160	33	33	NUM
ftr-346	500	161	so	so	SCONJ
ftr-346	500	162	that	that	PRON
ftr-346	500	163	source	source	NOUN
ftr-346	500	164	taxation	taxation	NOUN
ftr-346	500	165	does	do	AUX
ftr-346	500	166	not	not	PART
ftr-346	500	167	result	result	VERB
ftr-346	500	168	in	in	ADP
ftr-346	500	169	either	either	PRON
ftr-346	500	170	double	double	ADJ
ftr-346	500	171	taxation	taxation	NOUN
ftr-346	500	172	or	or	CCONJ
ftr-346	500	173	non	non	ADJ
ftr-346	500	174	-	-	ADJ
ftr-346	500	175	taxation.134	taxation.134	ADJ
ftr-346	500	176	this	this	DET
ftr-346	500	177	part	part	NOUN
ftr-346	500	178	proceeds	proceed	VERB
ftr-346	500	179	in	in	ADP
ftr-346	500	180	two	two	NUM
ftr-346	500	181	steps	step	NOUN
ftr-346	500	182	:	:	PUNCT
ftr-346	500	183	first	first	ADV
ftr-346	500	184	by	by	ADP
ftr-346	500	185	establishing	establish	VERB
ftr-346	500	186	the	the	DET
ftr-346	500	187	case	case	NOUN
ftr-346	500	188	for	for	ADP
ftr-346	500	189	using	use	VERB
ftr-346	500	190	the	the	DET
ftr-346	500	191	benefits	benefit	NOUN
ftr-346	500	192	principle	principle	NOUN
ftr-346	500	193	along	along	ADP
ftr-346	500	194	with	with	ADP
ftr-346	500	195	administrability	administrability	NOUN
ftr-346	500	196	as	as	ADP
ftr-346	500	197	the	the	DET
ftr-346	500	198	appropriate	appropriate	ADJ
ftr-346	500	199	principles	principle	NOUN
ftr-346	500	200	for	for	ADP
ftr-346	500	201	designing	design	VERB
ftr-346	500	202	source	source	NOUN
ftr-346	500	203	rules	rule	NOUN
ftr-346	500	204	,	,	PUNCT
ftr-346	500	205	and	and	CCONJ
ftr-346	500	206	second	second	ADV
ftr-346	500	207	by	by	ADP
ftr-346	500	208	formulating	formulate	VERB
ftr-346	500	209	a	a	DET
ftr-346	500	210	standard	standard	NOUN
ftr-346	500	211	for	for	ADP
ftr-346	500	212	devising	devise	VERB
ftr-346	500	213	source	source	NOUN
ftr-346	500	214	rules	rule	NOUN
ftr-346	500	215	that	that	PRON
ftr-346	500	216	is	be	AUX
ftr-346	500	217	based	base	VERB
ftr-346	500	218	on	on	ADP
ftr-346	500	219	the	the	DET
ftr-346	500	220	appropriate	appropriate	ADJ
ftr-346	500	221	principles	principle	NOUN
ftr-346	500	222	.	.	PUNCT
ftr-346	501	1	before	before	ADP
ftr-346	501	2	doing	do	VERB
ftr-346	501	3	so	so	ADV
ftr-346	501	4	,	,	PUNCT
ftr-346	501	5	a	a	DET
ftr-346	501	6	few	few	ADJ
ftr-346	501	7	assumptions	assumption	NOUN
ftr-346	501	8	and	and	CCONJ
ftr-346	501	9	preliminary	preliminary	ADJ
ftr-346	501	10	matters	matter	NOUN
ftr-346	501	11	are	be	AUX
ftr-346	501	12	in	in	ADP
ftr-346	501	13	order	order	NOUN
ftr-346	501	14	.	.	PUNCT
ftr-346	502	1	first	first	ADV
ftr-346	502	2	,	,	PUNCT
ftr-346	502	3	it	it	PRON
ftr-346	502	4	is	be	AUX
ftr-346	502	5	assumed	assume	VERB
ftr-346	502	6	that	that	SCONJ
ftr-346	502	7	countries	country	NOUN
ftr-346	502	8	will	will	AUX
ftr-346	502	9	continue	continue	VERB
ftr-346	502	10	to	to	PART
ftr-346	502	11	exercise	exercise	VERB
ftr-346	502	12	source	source	NOUN
ftr-346	502	13	taxation	taxation	NOUN
ftr-346	502	14	,	,	PUNCT
ftr-346	502	15	as	as	SCONJ
ftr-346	502	16	opposed	oppose	VERB
ftr-346	502	17	to	to	ADP
ftr-346	502	18	abandoning	abandon	VERB
ftr-346	502	19	such	such	ADJ
ftr-346	502	20	in	in	ADP
ftr-346	502	21	favor	favor	NOUN
ftr-346	502	22	of	of	ADP
ftr-346	502	23	exclusive	exclusive	ADJ
ftr-346	502	24	residence	residence	NOUN
ftr-346	502	25	130	130	NUM
ftr-346	502	26	.	.	PUNCT
ftr-346	503	1	cf	cf	INTJ
ftr-346	504	1	i	i	PRON
ftr-346	504	2	d.	d.	PROPN
ftr-346	504	3	at	at	ADP
ftr-346	504	4	856	856	NUM
ftr-346	504	5	(	(	PUNCT
ftr-346	504	6	concluding	conclude	VERB
ftr-346	504	7	that	that	SCONJ
ftr-346	504	8	"	"	PUNCT
ftr-346	504	9	to	to	PART
ftr-346	504	10	address	address	VERB
ftr-346	504	11	the	the	DET
ftr-346	504	12	tax	tax	NOUN
ftr-346	504	13	issues	issue	NOUN
ftr-346	504	14	created	create	VERB
ftr-346	504	15	by	by	ADP
ftr-346	504	16	the	the	DET
ftr-346	504	17	changing	change	VERB
ftr-346	504	18	economy	economy	NOUN
ftr-346	504	19	,	,	PUNCT
ftr-346	504	20	international	international	ADJ
ftr-346	504	21	consensus	consensus	NOUN
ftr-346	504	22	must	must	AUX
ftr-346	504	23	be	be	AUX
ftr-346	504	24	developed	develop	VERB
ftr-346	504	25	with	with	ADP
ftr-346	504	26	regard	regard	NOUN
ftr-346	504	27	to	to	ADP
ftr-346	504	28	characterizations	characterization	NOUN
ftr-346	504	29	issues	issue	NOUN
ftr-346	504	30	as	as	ADV
ftr-346	504	31	well	well	ADV
ftr-346	504	32	as	as	ADP
ftr-346	504	33	source	source	NOUN
ftr-346	504	34	rules	rule	NOUN
ftr-346	504	35	"	"	PUNCT
ftr-346	504	36	)	)	PUNCT
ftr-346	504	37	.	.	PUNCT
ftr-346	505	1	131	131	X
ftr-346	505	2	.	.	PUNCT
ftr-346	506	1	cf	cf	NOUN
ftr-346	506	2	mcintyre	mcintyre	PROPN
ftr-346	506	3	,	,	PUNCT
ftr-346	506	4	tax	tax	NOUN
ftr-346	506	5	rules	rule	NOUN
ftr-346	506	6	,	,	PUNCT
ftr-346	506	7	supra	supra	PROPN
ftr-346	506	8	note	note	NOUN
ftr-346	506	9	50	50	NUM
ftr-346	506	10	,	,	PUNCT
ftr-346	506	11	at	at	ADP
ftr-346	506	12	3	3	NUM
ftr-346	506	13	-	-	SYM
ftr-346	506	14	65	65	NUM
ftr-346	506	15	to	to	PART
ftr-346	506	16	3	3	NUM
ftr-346	506	17	-	-	SYM
ftr-346	506	18	66	66	NUM
ftr-346	506	19	(	(	PUNCT
ftr-346	506	20	pointing	point	VERB
ftr-346	506	21	out	out	ADP
ftr-346	506	22	that	that	SCONJ
ftr-346	506	23	each	each	DET
ftr-346	506	24	country	country	NOUN
ftr-346	506	25	should	should	AUX
ftr-346	506	26	receive	receive	VERB
ftr-346	506	27	a	a	DET
ftr-346	506	28	reasonable	reasonable	ADJ
ftr-346	506	29	share	share	NOUN
ftr-346	506	30	of	of	ADP
ftr-346	506	31	the	the	DET
ftr-346	506	32	global	global	ADJ
ftr-346	506	33	tax	tax	NOUN
ftr-346	506	34	base	base	NOUN
ftr-346	506	35	pursuant	pursuant	ADJ
ftr-346	506	36	to	to	ADP
ftr-346	506	37	a	a	DET
ftr-346	506	38	fair	fair	ADJ
ftr-346	506	39	negotiating	negotiating	NOUN
ftr-346	506	40	process	process	NOUN
ftr-346	506	41	)	)	PUNCT
ftr-346	506	42	.	.	PUNCT
ftr-346	507	1	132	132	NUM
ftr-346	507	2	.	.	PUNCT
ftr-346	508	1	see	see	VERB
ftr-346	508	2	peggy	peggy	PROPN
ftr-346	508	3	b.	b.	PROPN
ftr-346	508	4	musgrave	musgrave	PROPN
ftr-346	508	5	,	,	PUNCT
ftr-346	508	6	sovereignty	sovereignty	NOUN
ftr-346	508	7	,	,	PUNCT
ftr-346	508	8	entitlement	entitlement	NOUN
ftr-346	508	9	,	,	PUNCT
ftr-346	508	10	and	and	CCONJ
ftr-346	508	11	cooperation	cooperation	NOUN
ftr-346	508	12	in	in	ADP
ftr-346	508	13	international	international	ADJ
ftr-346	508	14	taxation	taxation	NOUN
ftr-346	508	15	,	,	PUNCT
ftr-346	508	16	26	26	NUM
ftr-346	508	17	brooklyn	brooklyn	PROPN
ftr-346	508	18	j.	j.	PROPN
ftr-346	508	19	int'l	int'l	PROPN
ftr-346	508	20	l.	l.	PROPN
ftr-346	508	21	1335	1335	NUM
ftr-346	508	22	,	,	PUNCT
ftr-346	508	23	1345	1345	NUM
ftr-346	508	24	(	(	PUNCT
ftr-346	508	25	2001	2001	NUM
ftr-346	508	26	)	)	PUNCT
ftr-346	508	27	(	(	PUNCT
ftr-346	508	28	calling	call	VERB
ftr-346	508	29	for	for	ADP
ftr-346	508	30	the	the	DET
ftr-346	508	31	adoption	adoption	NOUN
ftr-346	508	32	of	of	ADP
ftr-346	508	33	a	a	DET
ftr-346	508	34	formula	formula	NOUN
ftr-346	508	35	via	via	ADP
ftr-346	508	36	mutual	mutual	ADJ
ftr-346	508	37	international	international	ADJ
ftr-346	508	38	agreement	agreement	NOUN
ftr-346	508	39	that	that	PRON
ftr-346	508	40	"	"	PUNCT
ftr-346	508	41	generally	generally	ADV
ftr-346	508	42	is	be	AUX
ftr-346	508	43	acceptable	acceptable	ADJ
ftr-346	508	44	for	for	ADP
ftr-346	508	45	reasons	reason	NOUN
ftr-346	508	46	of	of	ADP
ftr-346	508	47	fairness	fairness	NOUN
ftr-346	508	48	"	"	PUNCT
ftr-346	508	49	in	in	ADP
ftr-346	508	50	order	order	NOUN
ftr-346	508	51	to	to	PART
ftr-346	508	52	achieve	achieve	VERB
ftr-346	508	53	international	international	ADJ
ftr-346	508	54	cooperation	cooperation	NOUN
ftr-346	508	55	in	in	ADP
ftr-346	508	56	the	the	DET
ftr-346	508	57	sharing	sharing	NOUN
ftr-346	508	58	of	of	ADP
ftr-346	508	59	the	the	DET
ftr-346	508	60	tax	tax	NOUN
ftr-346	508	61	base	base	NOUN
ftr-346	508	62	)	)	PUNCT
ftr-346	508	63	;	;	PUNCT
ftr-346	508	64	cf	cf	NOUN
ftr-346	508	65	benshalom	benshalom	NOUN
ftr-346	508	66	,	,	PUNCT
ftr-346	508	67	supra	supra	PROPN
ftr-346	508	68	note	note	PROPN
ftr-346	508	69	84	84	NUM
ftr-346	508	70	,	,	PUNCT
ftr-346	508	71	at	at	ADP
ftr-346	508	72	79	79	NUM
ftr-346	508	73	(	(	PUNCT
ftr-346	508	74	stating	state	VERB
ftr-346	508	75	that	that	SCONJ
ftr-346	508	76	effective	effective	ADJ
ftr-346	508	77	tax	tax	NOUN
ftr-346	508	78	cooperation	cooperation	NOUN
ftr-346	508	79	among	among	ADP
ftr-346	508	80	nations	nation	NOUN
ftr-346	508	81	can	can	AUX
ftr-346	508	82	be	be	AUX
ftr-346	508	83	facilitated	facilitate	VERB
ftr-346	508	84	where	where	SCONJ
ftr-346	508	85	"	"	PUNCT
ftr-346	508	86	it	it	PRON
ftr-346	508	87	involves	involve	VERB
ftr-346	508	88	an	an	DET
ftr-346	508	89	organizing	organize	VERB
ftr-346	508	90	principle	principle	NOUN
ftr-346	508	91	that	that	SCONJ
ftr-346	508	92	all	all	DET
ftr-346	508	93	parties	party	NOUN
ftr-346	508	94	consider	consider	VERB
ftr-346	508	95	fair	fair	ADJ
ftr-346	508	96	"	"	PUNCT
ftr-346	508	97	)	)	PUNCT
ftr-346	508	98	;	;	PUNCT
ftr-346	508	99	rifat	rifat	PROPN
ftr-346	508	100	azam	azam	PROPN
ftr-346	508	101	,	,	PUNCT
ftr-346	508	102	e	e	PROPN
ftr-346	508	103	-	-	PROPN
ftr-346	508	104	commerce	commerce	NOUN
ftr-346	508	105	taxation	taxation	NOUN
ftr-346	508	106	and	and	CCONJ
ftr-346	508	107	cyberspace	cyberspace	NOUN
ftr-346	508	108	law	law	NOUN
ftr-346	508	109	:	:	PUNCT
ftr-346	508	110	the	the	DET
ftr-346	508	111	integrative	integrative	ADJ
ftr-346	508	112	adaptation	adaptation	NOUN
ftr-346	508	113	model	model	NOUN
ftr-346	508	114	,	,	PUNCT
ftr-346	508	115	12	12	NUM
ftr-346	508	116	va	va	NOUN
ftr-346	508	117	.	.	PUNCT
ftr-346	509	1	j.l	j.l	PROPN
ftr-346	509	2	.	.	PROPN
ftr-346	509	3	&	&	CCONJ
ftr-346	509	4	tech	tech	PROPN
ftr-346	509	5	.	.	PUNCT
ftr-346	510	1	5	5	NUM
ftr-346	510	2	(	(	PUNCT
ftr-346	510	3	viewing	view	VERB
ftr-346	510	4	an	an	DET
ftr-346	510	5	approach	approach	NOUN
ftr-346	510	6	for	for	ADP
ftr-346	510	7	taxing	tax	VERB
ftr-346	510	8	electronic	electronic	ADJ
ftr-346	510	9	commerce	commerce	NOUN
ftr-346	510	10	that	that	PRON
ftr-346	510	11	divides	divide	VERB
ftr-346	510	12	the	the	DET
ftr-346	510	13	tax	tax	NOUN
ftr-346	510	14	pie	pie	NOUN
ftr-346	510	15	fairly	fairly	ADV
ftr-346	510	16	as	as	ADP
ftr-346	510	17	having	have	VERB
ftr-346	510	18	the	the	DET
ftr-346	510	19	potential	potential	NOUN
ftr-346	510	20	to	to	PART
ftr-346	510	21	gain	gain	VERB
ftr-346	510	22	international	international	ADJ
ftr-346	510	23	acceptance	acceptance	NOUN
ftr-346	510	24	)	)	PUNCT
ftr-346	510	25	.	.	PUNCT
ftr-346	511	1	133	133	NUM
ftr-346	511	2	.	.	PUNCT
ftr-346	512	1	see	see	VERB
ftr-346	512	2	mcintyre	mcintyre	PROPN
ftr-346	512	3	,	,	PUNCT
ftr-346	512	4	tax	tax	NOUN
ftr-346	512	5	rules	rule	NOUN
ftr-346	512	6	,	,	PUNCT
ftr-346	512	7	supra	supra	PROPN
ftr-346	512	8	note	note	NOUN
ftr-346	512	9	50	50	NUM
ftr-346	512	10	,	,	PUNCT
ftr-346	512	11	at	at	ADP
ftr-346	512	12	3	3	NUM
ftr-346	512	13	-	-	SYM
ftr-346	512	14	65	65	NUM
ftr-346	512	15	to	to	PART
ftr-346	512	16	3	3	NUM
ftr-346	512	17	-	-	SYM
ftr-346	512	18	66	66	NUM
ftr-346	512	19	(	(	PUNCT
ftr-346	512	20	stating	state	VERB
ftr-346	512	21	that	that	SCONJ
ftr-346	512	22	a	a	DET
ftr-346	512	23	goal	goal	NOUN
ftr-346	512	24	of	of	ADP
ftr-346	512	25	model	model	NOUN
ftr-346	512	26	source	source	NOUN
ftr-346	512	27	rules	rule	NOUN
ftr-346	512	28	should	should	AUX
ftr-346	512	29	be	be	AUX
ftr-346	512	30	the	the	DET
ftr-346	512	31	allocation	allocation	NOUN
ftr-346	512	32	of	of	ADP
ftr-346	512	33	taxing	tax	VERB
ftr-346	512	34	jurisdiction	jurisdiction	NOUN
ftr-346	512	35	in	in	ADP
ftr-346	512	36	some	some	DET
ftr-346	512	37	mutually	mutually	ADV
ftr-346	512	38	agreeable	agreeable	ADJ
ftr-346	512	39	manner	manner	NOUN
ftr-346	512	40	)	)	PUNCT
ftr-346	512	41	;	;	PUNCT
ftr-346	512	42	cf	cf	NOUN
ftr-346	512	43	andrus	andrus	PROPN
ftr-346	512	44	,	,	PUNCT
ftr-346	512	45	supra	supra	PROPN
ftr-346	512	46	note	note	NOUN
ftr-346	512	47	42	42	NUM
ftr-346	512	48	,	,	PUNCT
ftr-346	512	49	at	at	ADP
ftr-346	512	50	856	856	NUM
ftr-346	512	51	(	(	PUNCT
ftr-346	512	52	calling	call	VERB
ftr-346	512	53	for	for	ADP
ftr-346	512	54	international	international	ADJ
ftr-346	512	55	consensus	consensus	NOUN
ftr-346	512	56	on	on	ADP
ftr-346	512	57	source	source	NOUN
ftr-346	512	58	rules	rule	NOUN
ftr-346	512	59	to	to	PART
ftr-346	512	60	address	address	VERB
ftr-346	512	61	sourcing	source	VERB
ftr-346	512	62	issues	issue	NOUN
ftr-346	512	63	created	create	VERB
ftr-346	512	64	by	by	ADP
ftr-346	512	65	electronic	electronic	ADJ
ftr-346	512	66	commerce	commerce	NOUN
ftr-346	512	67	and	and	CCONJ
ftr-346	512	68	other	other	ADJ
ftr-346	512	69	aspects	aspect	NOUN
ftr-346	512	70	of	of	ADP
ftr-346	512	71	the	the	DET
ftr-346	512	72	changing	change	VERB
ftr-346	512	73	economy	economy	NOUN
ftr-346	512	74	)	)	PUNCT
ftr-346	512	75	.	.	PUNCT
ftr-346	513	1	134	134	NUM
ftr-346	513	2	.	.	PUNCT
ftr-346	514	1	see	see	VERB
ftr-346	514	2	mcintyre	mcintyre	PROPN
ftr-346	514	3	,	,	PUNCT
ftr-346	514	4	tax	tax	NOUN
ftr-346	514	5	rules	rule	NOUN
ftr-346	514	6	,	,	PUNCT
ftr-346	514	7	supra	supra	PROPN
ftr-346	514	8	note	note	NOUN
ftr-346	514	9	50	50	NUM
ftr-346	514	10	,	,	PUNCT
ftr-346	514	11	at	at	ADP
ftr-346	514	12	3	3	NUM
ftr-346	514	13	-	-	SYM
ftr-346	514	14	65	65	NUM
ftr-346	514	15	to	to	PART
ftr-346	514	16	3	3	NUM
ftr-346	514	17	-	-	SYM
ftr-346	514	18	66	66	NUM
ftr-346	514	19	.	.	PUNCT
ftr-346	515	1	586	586	NUM
ftr-346	515	2	[	[	X
ftr-346	515	3	vol	vol	NOUN
ftr-346	515	4	.	.	PUNCT
ftr-346	515	5	11	11	NUM
ftr-346	515	6	:	:	SYM
ftr-346	515	7	7	7	NUM
ftr-346	515	8	sourcing	source	VERB
ftr-346	515	9	income	income	NOUN
ftr-346	515	10	among	among	ADP
ftr-346	515	11	nations	nation	NOUN
ftr-346	515	12	taxation	taxation	NOUN
ftr-346	515	13	.	.	PUNCT
ftr-346	516	1	second	second	ADJ
ftr-346	516	2	,	,	PUNCT
ftr-346	516	3	it	it	PRON
ftr-346	516	4	is	be	AUX
ftr-346	516	5	assumed	assume	VERB
ftr-346	516	6	that	that	SCONJ
ftr-346	516	7	countries	country	NOUN
ftr-346	516	8	will	will	AUX
ftr-346	516	9	continue	continue	VERB
ftr-346	516	10	to	to	PART
ftr-346	516	11	adhere	adhere	VERB
ftr-346	516	12	to	to	ADP
ftr-346	516	13	the	the	DET
ftr-346	516	14	"	"	PUNCT
ftr-346	516	15	single	single	ADJ
ftr-346	516	16	tax	tax	NOUN
ftr-346	516	17	principle	principle	NOUN
ftr-346	516	18	"	"	PUNCT
ftr-346	516	19	subjecting	subject	VERB
ftr-346	516	20	cross	cross	ADJ
ftr-346	516	21	-	-	ADJ
ftr-346	516	22	border	border	ADJ
ftr-346	516	23	income	income	NOUN
ftr-346	516	24	to	to	ADP
ftr-346	516	25	one	one	NUM
ftr-346	516	26	tax	tax	NOUN
ftr-346	516	27	and	and	CCONJ
ftr-346	516	28	thus	thus	ADV
ftr-346	516	29	attempt	attempt	VERB
ftr-346	516	30	to	to	PART
ftr-346	516	31	avoid	avoid	VERB
ftr-346	516	32	double	double	ADJ
ftr-346	516	33	taxation	taxation	NOUN
ftr-346	516	34	and	and	CCONJ
ftr-346	516	35	non	non	NOUN
ftr-346	516	36	-	-	NOUN
ftr-346	516	37	taxation	taxation	NOUN
ftr-346	516	38	by	by	ADP
ftr-346	516	39	employing	employ	VERB
ftr-346	516	40	either	either	CCONJ
ftr-346	516	41	foreign	foreign	ADJ
ftr-346	516	42	tax	tax	NOUN
ftr-346	516	43	credit	credit	NOUN
ftr-346	516	44	or	or	CCONJ
ftr-346	516	45	territorial	territorial	ADJ
ftr-346	516	46	systems	system	NOUN
ftr-346	516	47	.	.	PUNCT
ftr-346	517	1	'35	'35	NUM
ftr-346	517	2	third	third	ADJ
ftr-346	517	3	,	,	PUNCT
ftr-346	517	4	it	it	PRON
ftr-346	517	5	is	be	AUX
ftr-346	517	6	assumed	assume	VERB
ftr-346	517	7	that	that	SCONJ
ftr-346	517	8	in	in	ADP
ftr-346	517	9	allocating	allocate	VERB
ftr-346	517	10	taxing	tax	VERB
ftr-346	517	11	rights	right	NOUN
ftr-346	517	12	over	over	ADP
ftr-346	517	13	cross	cross	ADJ
ftr-346	517	14	-	-	ADJ
ftr-346	517	15	border	border	ADJ
ftr-346	517	16	business	business	NOUN
ftr-346	517	17	and	and	CCONJ
ftr-346	517	18	investment	investment	NOUN
ftr-346	517	19	income	income	NOUN
ftr-346	517	20	,	,	PUNCT
ftr-346	517	21	countries	country	NOUN
ftr-346	517	22	will	will	AUX
ftr-346	517	23	continue	continue	VERB
ftr-346	517	24	to	to	PART
ftr-346	517	25	use	use	VERB
ftr-346	517	26	the	the	DET
ftr-346	517	27	separate	separate	ADJ
ftr-346	517	28	transactions	transaction	NOUN
ftr-346	517	29	method	method	NOUN
ftr-346	517	30	(	(	PUNCT
ftr-346	517	31	source	source	NOUN
ftr-346	517	32	and	and	CCONJ
ftr-346	517	33	transfer	transfer	VERB
ftr-346	517	34	pricing	pricing	NOUN
ftr-346	517	35	rules	rule	NOUN
ftr-346	517	36	)	)	PUNCT
ftr-346	517	37	,	,	PUNCT
ftr-346	517	38	rather	rather	ADV
ftr-346	517	39	than	than	ADP
ftr-346	517	40	applying	apply	VERB
ftr-346	517	41	formulary	formulary	ADJ
ftr-346	517	42	apportionment	apportionment	NOUN
ftr-346	517	43	methods	method	NOUN
ftr-346	517	44	to	to	ADP
ftr-346	517	45	a	a	DET
ftr-346	517	46	taxpayer	taxpayer	NOUN
ftr-346	517	47	's	's	PART
ftr-346	517	48	aggregate	aggregate	ADJ
ftr-346	517	49	net	net	ADJ
ftr-346	517	50	income	income	NOUN
ftr-346	517	51	.	.	PUNCT
ftr-346	518	1	36	36	NUM
ftr-346	518	2	135	135	NUM
ftr-346	518	3	.	.	PUNCT
ftr-346	519	1	see	see	VERB
ftr-346	519	2	reuven	reuven	PROPN
ftr-346	519	3	s.	s.	PROPN
ftr-346	519	4	avi	avi	PROPN
ftr-346	519	5	-	-	PUNCT
ftr-346	519	6	yonah	yonah	ADJ
ftr-346	519	7	,	,	PUNCT
ftr-346	519	8	international	international	ADJ
ftr-346	519	9	taxation	taxation	NOUN
ftr-346	519	10	of	of	ADP
ftr-346	519	11	electronic	electronic	ADJ
ftr-346	519	12	commerce	commerce	NOUN
ftr-346	519	13	,	,	PUNCT
ftr-346	519	14	52	52	NUM
ftr-346	519	15	tax	tax	NOUN
ftr-346	519	16	l.	l.	PROPN
ftr-346	519	17	rev	rev	PROPN
ftr-346	519	18	.	.	PROPN
ftr-346	519	19	507	507	NUM
ftr-346	519	20	,	,	PUNCT
ftr-346	519	21	517	517	NUM
ftr-346	519	22	(	(	PUNCT
ftr-346	519	23	1997	1997	NUM
ftr-346	519	24	)	)	PUNCT
ftr-346	520	1	[	[	X
ftr-346	520	2	hereinafter	hereinafter	NOUN
ftr-346	520	3	avi	avi	NOUN
ftr-346	520	4	-	-	PUNCT
ftr-346	520	5	yonah	yonah	ADJ
ftr-346	520	6	,	,	PUNCT
ftr-346	520	7	electronic	electronic	ADJ
ftr-346	520	8	commerce	commerce	NOUN
ftr-346	520	9	]	]	PUNCT
ftr-346	520	10	.	.	PUNCT
ftr-346	521	1	the	the	DET
ftr-346	521	2	single	single	ADJ
ftr-346	521	3	tax	tax	NOUN
ftr-346	521	4	principle	principle	NOUN
ftr-346	521	5	has	have	AUX
ftr-346	521	6	been	be	AUX
ftr-346	521	7	justified	justify	VERB
ftr-346	521	8	"	"	PUNCT
ftr-346	521	9	on	on	ADP
ftr-346	521	10	both	both	CCONJ
ftr-346	521	11	theoretical	theoretical	ADJ
ftr-346	521	12	and	and	CCONJ
ftr-346	521	13	practical	practical	ADJ
ftr-346	521	14	grounds	ground	NOUN
ftr-346	521	15	.	.	PUNCT
ftr-346	521	16	"	"	PUNCT
ftr-346	522	1	reuven	reuven	PROPN
ftr-346	522	2	s.	s.	PROPN
ftr-346	522	3	avi	avi	PROPN
ftr-346	522	4	-	-	PUNCT
ftr-346	522	5	yonah	yonah	ADJ
ftr-346	522	6	,	,	PUNCT
ftr-346	522	7	tax	tax	NOUN
ftr-346	522	8	competition	competition	NOUN
ftr-346	522	9	,	,	PUNCT
ftr-346	522	10	tax	tax	NOUN
ftr-346	522	11	arbitrage	arbitrage	NOUN
ftr-346	522	12	and	and	CCONJ
ftr-346	522	13	the	the	DET
ftr-346	522	14	international	international	ADJ
ftr-346	522	15	tax	tax	NOUN
ftr-346	522	16	regime	regime	NOUN
ftr-346	522	17	,	,	PUNCT
ftr-346	522	18	61	61	NUM
ftr-346	522	19	bull	bull	NOUN
ftr-346	522	20	.	.	PUNCT
ftr-346	523	1	int'l	int'l	ADV
ftr-346	523	2	tax'n	tax'n	ADJ
ftr-346	523	3	130	130	NUM
ftr-346	523	4	,	,	PUNCT
ftr-346	523	5	134	134	NUM
ftr-346	523	6	(	(	PUNCT
ftr-346	523	7	2007	2007	NUM
ftr-346	523	8	)	)	PUNCT
ftr-346	523	9	.	.	PUNCT
ftr-346	524	1	with	with	ADP
ftr-346	524	2	regard	regard	NOUN
ftr-346	524	3	to	to	ADP
ftr-346	524	4	theory	theory	NOUN
ftr-346	524	5	,	,	PUNCT
ftr-346	524	6	a	a	DET
ftr-346	524	7	heavier	heavy	ADJ
ftr-346	524	8	tax	tax	NOUN
ftr-346	524	9	on	on	ADP
ftr-346	524	10	cross	cross	ADJ
ftr-346	524	11	-	-	ADJ
ftr-346	524	12	border	border	ADJ
ftr-346	524	13	income	income	NOUN
ftr-346	524	14	as	as	ADP
ftr-346	524	15	compared	compare	VERB
ftr-346	524	16	to	to	ADP
ftr-346	524	17	domestic	domestic	ADJ
ftr-346	524	18	income	income	NOUN
ftr-346	524	19	would	would	AUX
ftr-346	524	20	create	create	VERB
ftr-346	524	21	an	an	DET
ftr-346	524	22	inefficient	inefficient	ADJ
ftr-346	524	23	incentive	incentive	NOUN
ftr-346	524	24	to	to	PART
ftr-346	524	25	invest	invest	VERB
ftr-346	524	26	domestically	domestically	ADV
ftr-346	524	27	;	;	PUNCT
ftr-346	524	28	a	a	DET
ftr-346	524	29	lighter	light	ADJ
ftr-346	524	30	tax	tax	NOUN
ftr-346	524	31	on	on	ADP
ftr-346	524	32	cross	cross	ADJ
ftr-346	524	33	-	-	ADJ
ftr-346	524	34	border	border	ADJ
ftr-346	524	35	income	income	NOUN
ftr-346	524	36	would	would	AUX
ftr-346	524	37	create	create	VERB
ftr-346	524	38	an	an	DET
ftr-346	524	39	inefficient	inefficient	ADJ
ftr-346	524	40	incentive	incentive	NOUN
ftr-346	524	41	to	to	PART
ftr-346	524	42	invest	invest	VERB
ftr-346	524	43	abroad	abroad	ADV
ftr-346	524	44	.	.	PUNCT
ftr-346	525	1	i	i	PRON
ftr-346	525	2	d.	d.	PROPN
ftr-346	525	3	in	in	ADP
ftr-346	525	4	addition	addition	NOUN
ftr-346	525	5	,	,	PUNCT
ftr-346	525	6	the	the	DET
ftr-346	525	7	non	non	NOUN
ftr-346	525	8	-	-	NOUN
ftr-346	525	9	taxation	taxation	NOUN
ftr-346	525	10	of	of	ADP
ftr-346	525	11	cross	cross	ADJ
ftr-346	525	12	-	-	ADJ
ftr-346	525	13	border	border	ADJ
ftr-346	525	14	income	income	NOUN
ftr-346	525	15	when	when	SCONJ
ftr-346	525	16	compared	compare	VERB
ftr-346	525	17	to	to	ADP
ftr-346	525	18	the	the	DET
ftr-346	525	19	taxation	taxation	NOUN
ftr-346	525	20	of	of	ADP
ftr-346	525	21	domestic	domestic	ADJ
ftr-346	525	22	labor	labor	NOUN
ftr-346	525	23	income	income	NOUN
ftr-346	525	24	can	can	AUX
ftr-346	525	25	violate	violate	VERB
ftr-346	525	26	both	both	CCONJ
ftr-346	525	27	horizontal	horizontal	ADJ
ftr-346	525	28	and	and	CCONJ
ftr-346	525	29	vertical	vertical	ADJ
ftr-346	525	30	equity	equity	NOUN
ftr-346	525	31	.	.	PUNCT
ftr-346	526	1	see	see	VERB
ftr-346	526	2	i	i	PRON
ftr-346	526	3	d.	d.	PROPN
ftr-346	526	4	from	from	ADP
ftr-346	526	5	a	a	DET
ftr-346	526	6	practical	practical	ADJ
ftr-346	526	7	perspective	perspective	NOUN
ftr-346	526	8	,	,	PUNCT
ftr-346	526	9	double	double	ADJ
ftr-346	526	10	taxation	taxation	NOUN
ftr-346	526	11	of	of	ADP
ftr-346	526	12	cross	cross	ADJ
ftr-346	526	13	-	-	ADJ
ftr-346	526	14	border	border	ADJ
ftr-346	526	15	income	income	NOUN
ftr-346	526	16	would	would	AUX
ftr-346	526	17	tend	tend	VERB
ftr-346	526	18	to	to	PART
ftr-346	526	19	stifle	stifle	VERB
ftr-346	526	20	international	international	ADJ
ftr-346	526	21	investment	investment	NOUN
ftr-346	526	22	,	,	PUNCT
ftr-346	526	23	while	while	SCONJ
ftr-346	526	24	non	non	NOUN
ftr-346	526	25	-	-	NOUN
ftr-346	526	26	taxation	taxation	NOUN
ftr-346	526	27	of	of	ADP
ftr-346	526	28	such	such	ADJ
ftr-346	526	29	income	income	NOUN
ftr-346	526	30	can	can	AUX
ftr-346	526	31	lead	lead	VERB
ftr-346	526	32	to	to	ADP
ftr-346	526	33	the	the	DET
ftr-346	526	34	avoidance	avoidance	NOUN
ftr-346	526	35	of	of	ADP
ftr-346	526	36	domestic	domestic	ADJ
ftr-346	526	37	taxation	taxation	NOUN
ftr-346	526	38	by	by	ADP
ftr-346	526	39	investing	invest	VERB
ftr-346	526	40	internationally	internationally	ADV
ftr-346	526	41	,	,	PUNCT
ftr-346	526	42	thereby	thereby	ADV
ftr-346	526	43	eroding	erode	VERB
ftr-346	526	44	the	the	DET
ftr-346	526	45	national	national	ADJ
ftr-346	526	46	tax	tax	NOUN
ftr-346	526	47	base	base	NOUN
ftr-346	526	48	.	.	PUNCT
ftr-346	527	1	i	i	PRON
ftr-346	527	2	d.	d.	PROPN
ftr-346	527	3	136	136	NUM
ftr-346	527	4	.	.	PUNCT
ftr-346	528	1	recently	recently	ADV
ftr-346	528	2	,	,	PUNCT
ftr-346	528	3	several	several	ADJ
ftr-346	528	4	notable	notable	ADJ
ftr-346	528	5	commentators	commentator	NOUN
ftr-346	528	6	on	on	ADP
ftr-346	528	7	international	international	ADJ
ftr-346	528	8	taxation	taxation	NOUN
ftr-346	528	9	have	have	AUX
ftr-346	528	10	proposed	propose	VERB
ftr-346	528	11	using	use	VERB
ftr-346	528	12	formulary	formulary	ADJ
ftr-346	528	13	apportionment	apportionment	NOUN
ftr-346	528	14	to	to	PART
ftr-346	528	15	allocate	allocate	VERB
ftr-346	528	16	tax	tax	NOUN
ftr-346	528	17	jurisdiction	jurisdiction	NOUN
ftr-346	528	18	over	over	ADP
ftr-346	528	19	the	the	DET
ftr-346	528	20	income	income	NOUN
ftr-346	528	21	of	of	ADP
ftr-346	528	22	related	related	ADJ
ftr-346	528	23	multi	multi	ADJ
ftr-346	528	24	-	-	ADJ
ftr-346	528	25	national	national	ADJ
ftr-346	528	26	corporations	corporation	NOUN
ftr-346	528	27	.	.	PUNCT
ftr-346	529	1	see	see	VERB
ftr-346	529	2	,	,	PUNCT
ftr-346	529	3	e.g.	e.g.	ADV
ftr-346	529	4	,	,	PUNCT
ftr-346	529	5	reuven	reuven	PROPN
ftr-346	529	6	s.	s.	PROPN
ftr-346	529	7	avi	avi	PROPN
ftr-346	529	8	-	-	PUNCT
ftr-346	529	9	yonah	yonah	ADJ
ftr-346	529	10	,	,	PUNCT
ftr-346	529	11	kimberly	kimberly	NOUN
ftr-346	529	12	a.	a.	NOUN
ftr-346	529	13	clausing	clausing	PROPN
ftr-346	529	14	&	&	CCONJ
ftr-346	529	15	michael	michael	PROPN
ftr-346	529	16	c.	c.	PROPN
ftr-346	529	17	durst	durst	PROPN
ftr-346	529	18	,	,	PUNCT
ftr-346	529	19	allocating	allocate	VERB
ftr-346	529	20	business	business	NOUN
ftr-346	529	21	profits	profit	NOUN
ftr-346	529	22	for	for	ADP
ftr-346	529	23	tax	tax	NOUN
ftr-346	529	24	purposes	purpose	NOUN
ftr-346	529	25	:	:	PUNCT
ftr-346	529	26	a	a	DET
ftr-346	529	27	proposal	proposal	NOUN
ftr-346	529	28	to	to	PART
ftr-346	529	29	adopt	adopt	VERB
ftr-346	529	30	a	a	DET
ftr-346	529	31	formulary	formulary	ADJ
ftr-346	529	32	profit	profit	NOUN
ftr-346	529	33	split	split	NOUN
ftr-346	529	34	,	,	PUNCT
ftr-346	529	35	9	9	NUM
ftr-346	529	36	fla	fla	NOUN
ftr-346	529	37	.	.	PUNCT
ftr-346	530	1	tax	tax	PROPN
ftr-346	530	2	rev	rev	PROPN
ftr-346	530	3	.	.	PROPN
ftr-346	530	4	497	497	NUM
ftr-346	530	5	,	,	PUNCT
ftr-346	530	6	498	498	NUM
ftr-346	530	7	(	(	PUNCT
ftr-346	530	8	2009	2009	NUM
ftr-346	530	9	)	)	PUNCT
ftr-346	530	10	.	.	PUNCT
ftr-346	531	1	while	while	SCONJ
ftr-346	531	2	it	it	PRON
ftr-346	531	3	is	be	AUX
ftr-346	531	4	conceivable	conceivable	ADJ
ftr-346	531	5	,	,	PUNCT
ftr-346	531	6	it	it	PRON
ftr-346	531	7	is	be	AUX
ftr-346	531	8	not	not	PART
ftr-346	531	9	likely	likely	ADJ
ftr-346	531	10	that	that	SCONJ
ftr-346	531	11	formulary	formulary	ADJ
ftr-346	531	12	apportionment	apportionment	NOUN
ftr-346	531	13	will	will	AUX
ftr-346	531	14	replace	replace	VERB
ftr-346	531	15	the	the	DET
ftr-346	531	16	current	current	ADJ
ftr-346	531	17	system	system	NOUN
ftr-346	531	18	in	in	ADP
ftr-346	531	19	the	the	DET
ftr-346	531	20	foreseeable	foreseeable	ADJ
ftr-346	531	21	future	future	NOUN
ftr-346	531	22	.	.	PUNCT
ftr-346	532	1	see	see	VERB
ftr-346	532	2	james	james	PROPN
ftr-346	532	3	j.	j.	PROPN
ftr-346	532	4	tobin	tobin	PROPN
ftr-346	532	5	,	,	PUNCT
ftr-346	532	6	barbara	barbara	PROPN
ftr-346	532	7	m.	m.	PROPN
ftr-346	532	8	angus	angus	PROPN
ftr-346	532	9	,	,	PUNCT
ftr-346	532	10	&	&	CCONJ
ftr-346	532	11	david	david	PROPN
ftr-346	532	12	j.	j.	PROPN
ftr-346	532	13	canale	canale	PROPN
ftr-346	532	14	,	,	PUNCT
ftr-346	532	15	preserving	preserve	VERB
ftr-346	532	16	and	and	CCONJ
ftr-346	532	17	protecting	protect	VERB
ftr-346	532	18	the	the	DET
ftr-346	532	19	arm's	arm'	NOUN
ftr-346	532	20	-	-	PUNCT
ftr-346	532	21	length	length	NOUN
ftr-346	532	22	standard	standard	NOUN
ftr-346	532	23	,	,	PUNCT
ftr-346	532	24	int'l	int'l	ADP
ftr-346	532	25	tax	tax	NOUN
ftr-346	532	26	mon	mon	PROPN
ftr-346	532	27	.	.	PROPN
ftr-346	532	28	,	,	PUNCT
ftr-346	532	29	july	july	PROPN
ftr-346	532	30	19	19	NUM
ftr-346	532	31	,	,	PUNCT
ftr-346	532	32	2010	2010	NUM
ftr-346	532	33	(	(	PUNCT
ftr-346	532	34	asserting	assert	VERB
ftr-346	532	35	that	that	SCONJ
ftr-346	532	36	the	the	DET
ftr-346	532	37	arm's	arm'	NOUN
ftr-346	532	38	-	-	PUNCT
ftr-346	532	39	length	length	NOUN
ftr-346	532	40	standard	standard	NOUN
ftr-346	532	41	should	should	AUX
ftr-346	532	42	continue	continue	VERB
ftr-346	532	43	to	to	PART
ftr-346	532	44	be	be	AUX
ftr-346	532	45	at	at	ADP
ftr-346	532	46	the	the	DET
ftr-346	532	47	center	center	NOUN
ftr-346	532	48	of	of	ADP
ftr-346	532	49	the	the	DET
ftr-346	532	50	international	international	ADJ
ftr-346	532	51	tax	tax	NOUN
ftr-346	532	52	system	system	NOUN
ftr-346	532	53	)	)	PUNCT
ftr-346	532	54	;	;	PUNCT
ftr-346	532	55	see	see	VERB
ftr-346	532	56	also	also	ADV
ftr-346	532	57	kleinbard	kleinbard	ADJ
ftr-346	532	58	,	,	PUNCT
ftr-346	532	59	lessons	lesson	NOUN
ftr-346	532	60	,	,	PUNCT
ftr-346	532	61	supra	supra	PROPN
ftr-346	532	62	note	note	PROPN
ftr-346	532	63	84	84	NUM
ftr-346	532	64	,	,	PUNCT
ftr-346	532	65	at	at	ADP
ftr-346	532	66	66	66	NUM
ftr-346	532	67	(	(	PUNCT
ftr-346	532	68	pointing	point	VERB
ftr-346	532	69	out	out	ADP
ftr-346	532	70	that	that	SCONJ
ftr-346	532	71	without	without	ADP
ftr-346	532	72	some	some	DET
ftr-346	532	73	form	form	NOUN
ftr-346	532	74	of	of	ADP
ftr-346	532	75	multilateral	multilateral	ADJ
ftr-346	532	76	cooperation	cooperation	NOUN
ftr-346	532	77	,	,	PUNCT
ftr-346	532	78	formulary	formulary	ADJ
ftr-346	532	79	apportionment	apportionment	NOUN
ftr-346	532	80	poses	pose	VERB
ftr-346	532	81	a	a	DET
ftr-346	532	82	substantial	substantial	ADJ
ftr-346	532	83	risk	risk	NOUN
ftr-346	532	84	of	of	ADP
ftr-346	532	85	over	over	ADP
ftr-346	532	86	or	or	CCONJ
ftr-346	532	87	under	under	ADP
ftr-346	532	88	taxation	taxation	NOUN
ftr-346	532	89	;	;	PUNCT
ftr-346	532	90	concluding	conclude	VERB
ftr-346	532	91	that	that	SCONJ
ftr-346	532	92	"	"	PUNCT
ftr-346	532	93	[	[	X
ftr-346	532	94	i]t	i]t	NOUN
ftr-346	532	95	is	be	AUX
ftr-346	532	96	difficult	difficult	ADJ
ftr-346	532	97	to	to	PART
ftr-346	532	98	imagine	imagine	VERB
ftr-346	532	99	how	how	SCONJ
ftr-346	532	100	a	a	DET
ftr-346	532	101	multilateral	multilateral	ADJ
ftr-346	532	102	global	global	ADJ
ftr-346	532	103	formulary	formulary	ADJ
ftr-346	532	104	apportionment	apportionment	NOUN
ftr-346	532	105	system	system	NOUN
ftr-346	532	106	can	can	AUX
ftr-346	532	107	come	come	VERB
ftr-346	532	108	to	to	PART
ftr-346	532	109	pass	pass	VERB
ftr-346	532	110	)	)	PUNCT
ftr-346	532	111	;	;	PUNCT
ftr-346	532	112	rosanne	rosanne	PROPN
ftr-346	532	113	altshuler	altshuler	PROPN
ftr-346	532	114	&	&	CCONJ
ftr-346	532	115	harry	harry	PROPN
ftr-346	532	116	grubert	grubert	PROPN
ftr-346	532	117	,	,	PUNCT
ftr-346	532	118	formula	formula	NOUN
ftr-346	532	119	apportionment	apportionment	NOUN
ftr-346	532	120	:	:	PUNCT
ftr-346	532	121	is	be	AUX
ftr-346	532	122	it	it	PRON
ftr-346	532	123	better	well	ADJ
ftr-346	532	124	than	than	ADP
ftr-346	532	125	the	the	DET
ftr-346	532	126	current	current	ADJ
ftr-346	532	127	system	system	NOUN
ftr-346	532	128	and	and	CCONJ
ftr-346	532	129	are	be	AUX
ftr-346	532	130	there	there	PRON
ftr-346	532	131	better	well	ADJ
ftr-346	532	132	alternatives	alternative	NOUN
ftr-346	532	133	?	?	PUNCT
ftr-346	532	134	,	,	PUNCT
ftr-346	532	135	63	63	NUM
ftr-346	532	136	nat'l	nat'l	PROPN
ftr-346	532	137	tax	tax	NOUN
ftr-346	532	138	j.	j.	PROPN
ftr-346	532	139	1145	1145	NUM
ftr-346	532	140	,	,	PUNCT
ftr-346	532	141	1182	1182	NUM
ftr-346	532	142	-	-	SYM
ftr-346	532	143	83	83	NUM
ftr-346	532	144	(	(	PUNCT
ftr-346	532	145	2010	2010	NUM
ftr-346	532	146	)	)	PUNCT
ftr-346	532	147	(	(	PUNCT
ftr-346	532	148	concluding	conclude	VERB
ftr-346	532	149	that	that	DET
ftr-346	532	150	formula	formula	NOUN
ftr-346	532	151	apportionment	apportionment	NOUN
ftr-346	532	152	and	and	CCONJ
ftr-346	532	153	separate	separate	ADJ
ftr-346	532	154	accounts	account	NOUN
ftr-346	532	155	distort	distort	VERB
ftr-346	532	156	behavior	behavior	NOUN
ftr-346	532	157	along	along	ADP
ftr-346	532	158	different	different	ADJ
ftr-346	532	159	margins	margin	NOUN
ftr-346	532	160	and	and	CCONJ
ftr-346	532	161	that	that	SCONJ
ftr-346	532	162	simulations	simulation	NOUN
ftr-346	532	163	indicate	indicate	VERB
ftr-346	532	164	that	that	SCONJ
ftr-346	532	165	the	the	DET
ftr-346	532	166	former	former	NOUN
ftr-346	532	167	has	have	VERB
ftr-346	532	168	no	no	DET
ftr-346	532	169	clear	clear	ADJ
ftr-346	532	170	advantages	advantage	NOUN
ftr-346	532	171	over	over	ADP
ftr-346	532	172	the	the	DET
ftr-346	532	173	latter	latter	ADJ
ftr-346	532	174	)	)	PUNCT
ftr-346	532	175	;	;	PUNCT
ftr-346	532	176	susan	susan	PROPN
ftr-346	532	177	c.	c.	PROPN
ftr-346	532	178	morse	morse	PROPN
ftr-346	532	179	,	,	PUNCT
ftr-346	532	180	revisiting	revisit	VERB
ftr-346	532	181	global	global	ADJ
ftr-346	532	182	formulary	formulary	ADJ
ftr-346	532	183	apportionment	apportionment	NOUN
ftr-346	532	184	,	,	PUNCT
ftr-346	532	185	29	29	NUM
ftr-346	532	186	va	va	NOUN
ftr-346	532	187	.	.	PUNCT
ftr-346	533	1	tax	tax	PROPN
ftr-346	533	2	rev	rev	AUX
ftr-346	533	3	.	.	PROPN
ftr-346	533	4	593	593	NUM
ftr-346	533	5	(	(	PUNCT
ftr-346	533	6	2010	2010	NUM
ftr-346	533	7	)	)	PUNCT
ftr-346	533	8	(	(	PUNCT
ftr-346	533	9	questioning	question	VERB
ftr-346	533	10	the	the	DET
ftr-346	533	11	benefits	benefit	NOUN
ftr-346	533	12	of	of	ADP
ftr-346	533	13	the	the	DET
ftr-346	533	14	unilateral	unilateral	ADJ
ftr-346	533	15	u.s	u.s	PROPN
ftr-346	533	16	.	.	PROPN
ftr-346	533	17	adoption	adoption	NOUN
ftr-346	533	18	of	of	ADP
ftr-346	533	19	a	a	DET
ftr-346	533	20	destination	destination	NOUN
ftr-346	533	21	sales	sale	NOUN
ftr-346	533	22	-	-	PUNCT
ftr-346	533	23	based	base	VERB
ftr-346	533	24	formulary	formulary	ADJ
ftr-346	533	25	apportionment	apportionment	NOUN
ftr-346	533	26	method	method	NOUN
ftr-346	533	27	for	for	ADP
ftr-346	533	28	dividing	divide	VERB
ftr-346	533	29	global	global	ADJ
ftr-346	533	30	jurisdiction	jurisdiction	NOUN
ftr-346	533	31	to	to	PART
ftr-346	533	32	tax	tax	VERB
ftr-346	533	33	corporate	corporate	ADJ
ftr-346	533	34	income	income	NOUN
ftr-346	533	35	)	)	PUNCT
ftr-346	533	36	.	.	PUNCT
ftr-346	534	1	consequently	consequently	ADV
ftr-346	534	2	,	,	PUNCT
ftr-346	534	3	this	this	DET
ftr-346	534	4	article	article	NOUN
ftr-346	534	5	assumes	assume	VERB
ftr-346	534	6	the	the	DET
ftr-346	534	7	continued	continue	VERB
ftr-346	534	8	use	use	NOUN
ftr-346	534	9	of	of	ADP
ftr-346	534	10	source	source	NOUN
ftr-346	534	11	and	and	CCONJ
ftr-346	534	12	transfer	transfer	VERB
ftr-346	534	13	pricing	pricing	NOUN
ftr-346	534	14	rules	rule	NOUN
ftr-346	534	15	to	to	PART
ftr-346	534	16	allocate	allocate	VERB
ftr-346	534	17	taxing	tax	VERB
ftr-346	534	18	rights	right	NOUN
ftr-346	534	19	over	over	ADP
ftr-346	534	20	income	income	NOUN
ftr-346	534	21	among	among	ADP
ftr-346	534	22	nations	nation	NOUN
ftr-346	534	23	.	.	PUNCT
ftr-346	535	1	2011	2011	NUM
ftr-346	535	2	]	]	PUNCT
ftr-346	535	3	587	587	NUM
ftr-346	535	4	florida	florida	PROPN
ftr-346	535	5	tax	tax	NOUN
ftr-346	535	6	review	review	NOUN
ftr-346	535	7	the	the	DET
ftr-346	535	8	harmonized	harmonized	ADJ
ftr-346	535	9	source	source	NOUN
ftr-346	535	10	rules	rule	NOUN
ftr-346	535	11	developed	develop	VERB
ftr-346	535	12	under	under	ADP
ftr-346	535	13	the	the	DET
ftr-346	535	14	sourcing	sourcing	NOUN
ftr-346	535	15	standard	standard	NOUN
ftr-346	535	16	should	should	AUX
ftr-346	535	17	be	be	AUX
ftr-346	535	18	the	the	DET
ftr-346	535	19	same	same	ADJ
ftr-346	535	20	for	for	ADP
ftr-346	535	21	countries	country	NOUN
ftr-346	535	22	'	'	PART
ftr-346	535	23	taxation	taxation	NOUN
ftr-346	535	24	of	of	ADP
ftr-346	535	25	both	both	DET
ftr-346	535	26	in	in	ADP
ftr-346	535	27	-	-	PUNCT
ftr-346	535	28	bound	bind	VERB
ftr-346	535	29	transactions	transaction	NOUN
ftr-346	535	30	by	by	ADP
ftr-346	535	31	nonresidents	nonresident	NOUN
ftr-346	535	32	and	and	CCONJ
ftr-346	535	33	out	out	ADV
ftr-346	535	34	-	-	PUNCT
ftr-346	535	35	bound	bind	VERB
ftr-346	535	36	transactions	transaction	NOUN
ftr-346	535	37	by	by	ADP
ftr-346	535	38	residents	resident	NOUN
ftr-346	535	39	.	.	PUNCT
ftr-346	535	40	'	'	PUNCT
ftr-346	536	1	where	where	SCONJ
ftr-346	536	2	countries	country	NOUN
ftr-346	536	3	use	use	VERB
ftr-346	536	4	uniform	uniform	ADJ
ftr-346	536	5	source	source	NOUN
ftr-346	536	6	rules	rule	NOUN
ftr-346	536	7	,	,	PUNCT
ftr-346	536	8	but	but	CCONJ
ftr-346	536	9	the	the	DET
ftr-346	536	10	rules	rule	NOUN
ftr-346	536	11	for	for	ADP
ftr-346	536	12	in	in	ADV
ftr-346	536	13	-	-	PUNCT
ftr-346	536	14	bound	bind	VERB
ftr-346	536	15	and	and	CCONJ
ftr-346	536	16	out	out	ADV
ftr-346	536	17	-	-	PUNCT
ftr-346	536	18	bound	bind	VERB
ftr-346	536	19	transactions	transaction	NOUN
ftr-346	536	20	differ	differ	VERB
ftr-346	536	21	,	,	PUNCT
ftr-346	536	22	either	either	CCONJ
ftr-346	536	23	double	double	ADJ
ftr-346	536	24	taxation	taxation	NOUN
ftr-346	536	25	or	or	CCONJ
ftr-346	536	26	non	non	ADJ
ftr-346	536	27	-	-	NOUN
ftr-346	536	28	taxation	taxation	NOUN
ftr-346	536	29	will	will	AUX
ftr-346	536	30	result	result	VERB
ftr-346	536	31	.	.	PUNCT
ftr-346	537	1	'3	'3	X
ftr-346	537	2	'	'	PUNCT
ftr-346	537	3	for	for	ADP
ftr-346	537	4	example	example	NOUN
ftr-346	537	5	,	,	PUNCT
ftr-346	537	6	assume	assume	VERB
ftr-346	537	7	that	that	SCONJ
ftr-346	537	8	all	all	DET
ftr-346	537	9	countries	country	NOUN
ftr-346	537	10	adopted	adopt	VERB
ftr-346	537	11	a	a	DET
ftr-346	537	12	rule	rule	NOUN
ftr-346	537	13	that	that	PRON
ftr-346	537	14	sourced	source	VERB
ftr-346	537	15	service	service	NOUN
ftr-346	537	16	income	income	NOUN
ftr-346	537	17	based	base	VERB
ftr-346	537	18	on	on	ADP
ftr-346	537	19	the	the	DET
ftr-346	537	20	location	location	NOUN
ftr-346	537	21	of	of	ADP
ftr-346	537	22	the	the	DET
ftr-346	537	23	recipient	recipient	NOUN
ftr-346	537	24	of	of	ADP
ftr-346	537	25	the	the	DET
ftr-346	537	26	services	service	NOUN
ftr-346	537	27	for	for	ADP
ftr-346	537	28	in	in	ADP
ftr-346	537	29	-	-	PUNCT
ftr-346	537	30	bound	bind	VERB
ftr-346	537	31	transactions	transaction	NOUN
ftr-346	537	32	and	and	CCONJ
ftr-346	537	33	on	on	ADP
ftr-346	537	34	the	the	DET
ftr-346	537	35	place	place	NOUN
ftr-346	537	36	of	of	ADP
ftr-346	537	37	performing	perform	VERB
ftr-346	537	38	services	service	NOUN
ftr-346	537	39	for	for	ADP
ftr-346	537	40	out	out	ADV
ftr-346	537	41	-	-	PUNCT
ftr-346	537	42	bound	bind	VERB
ftr-346	537	43	transactions	transaction	NOUN
ftr-346	537	44	.	.	PUNCT
ftr-346	538	1	a	a	DET
ftr-346	538	2	country	country	NOUN
ftr-346	538	3	a	a	DET
ftr-346	538	4	resident	resident	NOUN
ftr-346	538	5	performs	perform	VERB
ftr-346	538	6	services	service	NOUN
ftr-346	538	7	in	in	ADP
ftr-346	538	8	country	country	NOUN
ftr-346	538	9	a	a	PRON
ftr-346	538	10	for	for	ADP
ftr-346	538	11	a	a	DET
ftr-346	538	12	company	company	NOUN
ftr-346	538	13	that	that	PRON
ftr-346	538	14	is	be	AUX
ftr-346	538	15	located	locate	VERB
ftr-346	538	16	in	in	ADP
ftr-346	538	17	country	country	PROPN
ftr-346	538	18	b.	b.	PROPN
ftr-346	538	19	under	under	ADP
ftr-346	538	20	the	the	DET
ftr-346	538	21	in	in	ADV
ftr-346	538	22	-	-	PUNCT
ftr-346	538	23	bound	bind	VERB
ftr-346	538	24	source	source	NOUN
ftr-346	538	25	rule	rule	NOUN
ftr-346	538	26	,	,	PUNCT
ftr-346	538	27	the	the	DET
ftr-346	538	28	country	country	NOUN
ftr-346	538	29	a	a	DET
ftr-346	538	30	resident	resident	NOUN
ftr-346	538	31	would	would	AUX
ftr-346	538	32	have	have	VERB
ftr-346	538	33	country	country	NOUN
ftr-346	538	34	b	b	PROPN
ftr-346	538	35	source	source	NOUN
ftr-346	538	36	income	income	NOUN
ftr-346	538	37	that	that	PRON
ftr-346	538	38	is	be	AUX
ftr-346	538	39	subject	subject	ADJ
ftr-346	538	40	to	to	ADP
ftr-346	538	41	tax	tax	NOUN
ftr-346	538	42	in	in	ADP
ftr-346	538	43	county	county	PROPN
ftr-346	538	44	b	b	PROPN
ftr-346	538	45	because	because	SCONJ
ftr-346	538	46	the	the	DET
ftr-346	538	47	recipient	recipient	NOUN
ftr-346	538	48	of	of	ADP
ftr-346	538	49	the	the	DET
ftr-346	538	50	services	service	NOUN
ftr-346	538	51	was	be	AUX
ftr-346	538	52	located	locate	VERB
ftr-346	538	53	there	there	ADV
ftr-346	538	54	.	.	PUNCT
ftr-346	539	1	however	however	ADV
ftr-346	539	2	,	,	PUNCT
ftr-346	539	3	under	under	ADP
ftr-346	539	4	the	the	DET
ftr-346	539	5	out	out	ADV
ftr-346	539	6	-	-	PUNCT
ftr-346	539	7	bound	bind	VERB
ftr-346	539	8	source	source	NOUN
ftr-346	539	9	rule	rule	NOUN
ftr-346	539	10	,	,	PUNCT
ftr-346	539	11	country	country	NOUN
ftr-346	539	12	a	a	PRON
ftr-346	539	13	would	would	AUX
ftr-346	539	14	treat	treat	VERB
ftr-346	539	15	the	the	DET
ftr-346	539	16	income	income	NOUN
ftr-346	539	17	as	as	ADP
ftr-346	539	18	domestic	domestic	ADJ
ftr-346	539	19	source	source	NOUN
ftr-346	539	20	for	for	ADP
ftr-346	539	21	purposes	purpose	NOUN
ftr-346	539	22	of	of	ADP
ftr-346	539	23	calculating	calculate	VERB
ftr-346	539	24	its	its	PRON
ftr-346	539	25	resident	resident	NOUN
ftr-346	539	26	's	's	PART
ftr-346	539	27	allowable	allowable	ADJ
ftr-346	539	28	foreign	foreign	ADJ
ftr-346	539	29	tax	tax	NOUN
ftr-346	539	30	credit	credit	NOUN
ftr-346	539	31	(	(	PUNCT
ftr-346	539	32	assuming	assume	VERB
ftr-346	539	33	it	it	PRON
ftr-346	539	34	uses	use	VERB
ftr-346	539	35	a	a	DET
ftr-346	539	36	foreign	foreign	ADJ
ftr-346	539	37	tax	tax	NOUN
ftr-346	539	38	credit	credit	NOUN
ftr-346	539	39	system	system	NOUN
ftr-346	539	40	that	that	PRON
ftr-346	539	41	includes	include	VERB
ftr-346	539	42	a	a	DET
ftr-346	539	43	limitation	limitation	NOUN
ftr-346	539	44	based	base	VERB
ftr-346	539	45	on	on	ADP
ftr-346	539	46	the	the	DET
ftr-346	539	47	amount	amount	NOUN
ftr-346	539	48	of	of	ADP
ftr-346	539	49	foreign	foreign	ADJ
ftr-346	539	50	source	source	NOUN
ftr-346	539	51	income	income	NOUN
ftr-346	539	52	)	)	PUNCT
ftr-346	539	53	,	,	PUNCT
ftr-346	539	54	because	because	SCONJ
ftr-346	539	55	the	the	DET
ftr-346	539	56	services	service	NOUN
ftr-346	539	57	were	be	AUX
ftr-346	539	58	performed	perform	VERB
ftr-346	539	59	in	in	ADP
ftr-346	539	60	country	country	NOUN
ftr-346	539	61	a.	a.	NOUN
ftr-346	539	62	consequently	consequently	ADV
ftr-346	539	63	,	,	PUNCT
ftr-346	539	64	the	the	DET
ftr-346	539	65	country	country	NOUN
ftr-346	539	66	a	a	DET
ftr-346	539	67	resident	resident	NOUN
ftr-346	539	68	may	may	AUX
ftr-346	539	69	be	be	AUX
ftr-346	539	70	prohibited	prohibit	VERB
ftr-346	539	71	from	from	ADP
ftr-346	539	72	receiving	receive	VERB
ftr-346	539	73	a	a	DET
ftr-346	539	74	foreign	foreign	ADJ
ftr-346	539	75	tax	tax	NOUN
ftr-346	539	76	credit	credit	NOUN
ftr-346	539	77	against	against	ADP
ftr-346	539	78	her	her	PRON
ftr-346	539	79	country	country	NOUN
ftr-346	539	80	a	a	DET
ftr-346	539	81	tax	tax	NOUN
ftr-346	539	82	liability	liability	NOUN
ftr-346	539	83	for	for	ADP
ftr-346	539	84	the	the	DET
ftr-346	539	85	country	country	NOUN
ftr-346	539	86	b	b	PROPN
ftr-346	539	87	tax	tax	NOUN
ftr-346	539	88	,	,	PUNCT
ftr-346	539	89	thus	thus	ADV
ftr-346	539	90	potentially	potentially	ADV
ftr-346	539	91	resulting	result	VERB
ftr-346	539	92	in	in	ADP
ftr-346	539	93	double	double	ADJ
ftr-346	539	94	taxation	taxation	NOUN
ftr-346	539	95	.	.	PUNCT
ftr-346	540	1	if	if	SCONJ
ftr-346	540	2	the	the	DET
ftr-346	540	3	source	source	NOUN
ftr-346	540	4	rules	rule	NOUN
ftr-346	540	5	were	be	AUX
ftr-346	540	6	reversed	reverse	VERB
ftr-346	540	7	,	,	PUNCT
ftr-346	540	8	it	it	PRON
ftr-346	540	9	could	could	AUX
ftr-346	540	10	be	be	AUX
ftr-346	540	11	that	that	SCONJ
ftr-346	540	12	neither	neither	DET
ftr-346	540	13	country	country	NOUN
ftr-346	540	14	would	would	AUX
ftr-346	540	15	be	be	AUX
ftr-346	540	16	taxing	tax	VERB
ftr-346	540	17	the	the	DET
ftr-346	540	18	income	income	NOUN
ftr-346	540	19	.	.	PUNCT
ftr-346	541	1	finally	finally	ADV
ftr-346	541	2	,	,	PUNCT
ftr-346	541	3	the	the	DET
ftr-346	541	4	standard	standard	NOUN
ftr-346	541	5	should	should	AUX
ftr-346	541	6	be	be	AUX
ftr-346	541	7	used	use	VERB
ftr-346	541	8	to	to	PART
ftr-346	541	9	devise	devise	VERB
ftr-346	541	10	source	source	NOUN
ftr-346	541	11	rules	rule	NOUN
ftr-346	541	12	that	that	PRON
ftr-346	541	13	form	form	VERB
ftr-346	541	14	the	the	DET
ftr-346	541	15	basis	basis	NOUN
ftr-346	541	16	for	for	ADP
ftr-346	541	17	countries	country	NOUN
ftr-346	541	18	'	'	PART
ftr-346	541	19	exercise	exercise	NOUN
ftr-346	541	20	of	of	ADP
ftr-346	541	21	taxing	tax	VERB
ftr-346	541	22	jurisdiction.13	jurisdiction.13	PROPN
ftr-346	541	23	9	9	NUM
ftr-346	541	24	thus	thus	ADV
ftr-346	541	25	,	,	PUNCT
ftr-346	541	26	income	income	NOUN
ftr-346	541	27	that	that	PRON
ftr-346	541	28	is	be	AUX
ftr-346	541	29	137	137	NUM
ftr-346	541	30	.	.	PUNCT
ftr-346	542	1	see	see	VERB
ftr-346	542	2	ali	ali	PROPN
ftr-346	542	3	project	project	PROPN
ftr-346	542	4	i	i	PRON
ftr-346	542	5	supra	supra	PROPN
ftr-346	542	6	note	note	VERB
ftr-346	542	7	14	14	NUM
ftr-346	542	8	,	,	PUNCT
ftr-346	542	9	at	at	ADP
ftr-346	542	10	348	348	NUM
ftr-346	542	11	-	-	SYM
ftr-346	542	12	49	49	NUM
ftr-346	542	13	(	(	PUNCT
ftr-346	542	14	stating	state	VERB
ftr-346	542	15	that	that	SCONJ
ftr-346	542	16	"	"	PUNCT
ftr-346	542	17	presumptively	presumptively	ADV
ftr-346	542	18	at	at	ADP
ftr-346	542	19	least	least	ADJ
ftr-346	542	20	,	,	PUNCT
ftr-346	542	21	the	the	DET
ftr-346	542	22	'	'	PUNCT
ftr-346	542	23	inbound	inbound	NOUN
ftr-346	542	24	'	'	PUNCT
ftr-346	542	25	and	and	CCONJ
ftr-346	542	26	'	'	PUNCT
ftr-346	542	27	outbound	outbound	NOUN
ftr-346	542	28	'	'	PUNCT
ftr-346	542	29	source	source	NOUN
ftr-346	542	30	rules	rule	NOUN
ftr-346	542	31	should	should	AUX
ftr-346	542	32	be	be	AUX
ftr-346	542	33	the	the	DET
ftr-346	542	34	same	same	ADJ
ftr-346	542	35	"	"	PUNCT
ftr-346	542	36	)	)	PUNCT
ftr-346	542	37	;	;	PUNCT
ftr-346	542	38	peter	peter	PROPN
ftr-346	542	39	a.	a.	PROPN
ftr-346	542	40	harris	harris	PROPN
ftr-346	542	41	,	,	PUNCT
ftr-346	542	42	corporate	corporate	ADJ
ftr-346	542	43	/	/	SYM
ftr-346	542	44	shareholder	shareholder	NOUN
ftr-346	542	45	income	income	NOUN
ftr-346	542	46	taxation	taxation	NOUN
ftr-346	542	47	and	and	CCONJ
ftr-346	542	48	allocating	allocate	VERB
ftr-346	542	49	taxing	tax	VERB
ftr-346	542	50	rights	right	NOUN
ftr-346	542	51	between	between	ADP
ftr-346	542	52	countries	country	NOUN
ftr-346	542	53	,	,	PUNCT
ftr-346	542	54	445	445	NUM
ftr-346	542	55	-	-	SYM
ftr-346	542	56	446	446	NUM
ftr-346	542	57	(	(	PUNCT
ftr-346	542	58	1996	1996	NUM
ftr-346	542	59	)	)	PUNCT
ftr-346	542	60	(	(	PUNCT
ftr-346	542	61	stating	state	VERB
ftr-346	542	62	that	that	SCONJ
ftr-346	542	63	the	the	DET
ftr-346	542	64	only	only	ADJ
ftr-346	542	65	reference	reference	NOUN
ftr-346	542	66	point	point	NOUN
ftr-346	542	67	in	in	ADP
ftr-346	542	68	evaluating	evaluate	VERB
ftr-346	542	69	whether	whether	SCONJ
ftr-346	542	70	countries	country	NOUN
ftr-346	542	71	appropriately	appropriately	ADV
ftr-346	542	72	tax	tax	VERB
ftr-346	542	73	international	international	ADJ
ftr-346	542	74	income	income	NOUN
ftr-346	542	75	"	"	PUNCT
ftr-346	542	76	is	be	AUX
ftr-346	542	77	the	the	DET
ftr-346	542	78	symmetry	symmetry	NOUN
ftr-346	542	79	of	of	ADP
ftr-346	542	80	their	their	PRON
ftr-346	542	81	own	own	ADJ
ftr-346	542	82	tax	tax	NOUN
ftr-346	542	83	system	system	NOUN
ftr-346	542	84	"	"	PUNCT
ftr-346	542	85	)	)	PUNCT
ftr-346	542	86	.	.	PUNCT
ftr-346	543	1	some	some	DET
ftr-346	543	2	commentators	commentator	NOUN
ftr-346	543	3	disagree	disagree	VERB
ftr-346	543	4	with	with	ADP
ftr-346	543	5	this	this	PRON
ftr-346	543	6	,	,	PUNCT
ftr-346	543	7	but	but	CCONJ
ftr-346	543	8	they	they	PRON
ftr-346	543	9	are	be	AUX
ftr-346	543	10	approaching	approach	VERB
ftr-346	543	11	the	the	DET
ftr-346	543	12	issue	issue	NOUN
ftr-346	543	13	of	of	ADP
ftr-346	543	14	sourcing	source	VERB
ftr-346	543	15	from	from	ADP
ftr-346	543	16	the	the	DET
ftr-346	543	17	perspective	perspective	NOUN
ftr-346	543	18	of	of	ADP
ftr-346	543	19	enhancing	enhance	VERB
ftr-346	543	20	the	the	DET
ftr-346	543	21	welfare	welfare	NOUN
ftr-346	543	22	of	of	ADP
ftr-346	543	23	u.s	u.s	PROPN
ftr-346	543	24	.	.	PROPN
ftr-346	543	25	individuals	individual	NOUN
ftr-346	543	26	.	.	PUNCT
ftr-346	544	1	see	see	VERB
ftr-346	544	2	shay	shay	PROPN
ftr-346	544	3	,	,	PUNCT
ftr-346	544	4	fleming	fleming	PROPN
ftr-346	544	5	&	&	CCONJ
ftr-346	544	6	peroni	peroni	PROPN
ftr-346	544	7	,	,	PUNCT
ftr-346	544	8	source	source	NOUN
ftr-346	544	9	rules	rule	NOUN
ftr-346	544	10	,	,	PUNCT
ftr-346	544	11	supra	supra	PROPN
ftr-346	544	12	note	note	NOUN
ftr-346	544	13	1	1	NUM
ftr-346	544	14	,	,	PUNCT
ftr-346	544	15	at	at	ADP
ftr-346	544	16	150	150	NUM
ftr-346	544	17	-	-	SYM
ftr-346	544	18	51	51	NUM
ftr-346	544	19	.	.	PUNCT
ftr-346	545	1	as	as	SCONJ
ftr-346	545	2	mentioned	mention	VERB
ftr-346	545	3	above	above	ADV
ftr-346	545	4	,	,	PUNCT
ftr-346	545	5	the	the	DET
ftr-346	545	6	objective	objective	NOUN
ftr-346	545	7	of	of	ADP
ftr-346	545	8	this	this	DET
ftr-346	545	9	article	article	NOUN
ftr-346	545	10	is	be	AUX
ftr-346	545	11	to	to	PART
ftr-346	545	12	develop	develop	VERB
ftr-346	545	13	a	a	DET
ftr-346	545	14	sourcing	sourcing	NOUN
ftr-346	545	15	standard	standard	NOUN
ftr-346	545	16	that	that	PRON
ftr-346	545	17	can	can	AUX
ftr-346	545	18	be	be	AUX
ftr-346	545	19	adopted	adopt	VERB
ftr-346	545	20	multilaterally	multilaterally	ADV
ftr-346	545	21	,	,	PUNCT
ftr-346	545	22	which	which	PRON
ftr-346	545	23	thus	thus	ADV
ftr-346	545	24	should	should	AUX
ftr-346	545	25	refrain	refrain	VERB
ftr-346	545	26	from	from	ADP
ftr-346	545	27	taking	take	VERB
ftr-346	545	28	into	into	ADP
ftr-346	545	29	account	account	NOUN
ftr-346	545	30	particular	particular	ADJ
ftr-346	545	31	countries	country	NOUN
ftr-346	545	32	'	'	PART
ftr-346	545	33	national	national	ADJ
ftr-346	545	34	interests	interest	NOUN
ftr-346	545	35	.	.	PUNCT
ftr-346	546	1	see	see	VERB
ftr-346	546	2	infra	infra	NOUN
ftr-346	546	3	note	note	VERB
ftr-346	546	4	223	223	NUM
ftr-346	546	5	-	-	SYM
ftr-346	546	6	225	225	NUM
ftr-346	546	7	and	and	CCONJ
ftr-346	546	8	accompanying	accompany	VERB
ftr-346	546	9	text	text	NOUN
ftr-346	546	10	.	.	PUNCT
ftr-346	547	1	138	138	NUM
ftr-346	547	2	.	.	PUNCT
ftr-346	548	1	see	see	VERB
ftr-346	548	2	andrus	andrus	PROPN
ftr-346	548	3	,	,	PUNCT
ftr-346	548	4	supra	supra	PROPN
ftr-346	548	5	note	note	NOUN
ftr-346	548	6	42	42	NUM
ftr-346	548	7	,	,	PUNCT
ftr-346	548	8	at	at	ADP
ftr-346	548	9	843	843	NUM
ftr-346	548	10	(	(	PUNCT
ftr-346	548	11	source	source	NOUN
ftr-346	548	12	rules	rule	NOUN
ftr-346	548	13	that	that	PRON
ftr-346	548	14	do	do	AUX
ftr-346	548	15	not	not	PART
ftr-346	548	16	treat	treat	VERB
ftr-346	548	17	u.s	u.s	PROPN
ftr-346	548	18	.	.	PROPN
ftr-346	548	19	and	and	CCONJ
ftr-346	548	20	foreign	foreign	ADJ
ftr-346	548	21	taxpayers	taxpayer	NOUN
ftr-346	548	22	the	the	DET
ftr-346	548	23	same	same	ADJ
ftr-346	548	24	will	will	AUX
ftr-346	548	25	inevitably	inevitably	ADV
ftr-346	548	26	lead	lead	VERB
ftr-346	548	27	to	to	ADP
ftr-346	548	28	double	double	ADJ
ftr-346	548	29	taxation	taxation	NOUN
ftr-346	548	30	or	or	CCONJ
ftr-346	548	31	nontaxation	nontaxation	NOUN
ftr-346	548	32	)	)	PUNCT
ftr-346	548	33	.	.	PUNCT
ftr-346	549	1	139	139	NUM
ftr-346	549	2	.	.	PUNCT
ftr-346	550	1	nevertheless	nevertheless	ADV
ftr-346	550	2	,	,	PUNCT
ftr-346	550	3	as	as	ADP
ftr-346	550	4	under	under	ADP
ftr-346	550	5	current	current	ADJ
ftr-346	550	6	law	law	NOUN
ftr-346	550	7	,	,	PUNCT
ftr-346	550	8	certain	certain	ADJ
ftr-346	550	9	countries	country	NOUN
ftr-346	550	10	,	,	PUNCT
ftr-346	550	11	generally	generally	ADV
ftr-346	550	12	referred	refer	VERB
ftr-346	550	13	to	to	ADP
ftr-346	550	14	as	as	ADP
ftr-346	550	15	tax	tax	NOUN
ftr-346	550	16	havens	haven	NOUN
ftr-346	550	17	,	,	PUNCT
ftr-346	550	18	may	may	AUX
ftr-346	550	19	impose	impose	VERB
ftr-346	550	20	little	little	ADJ
ftr-346	550	21	or	or	CCONJ
ftr-346	550	22	no	no	PRON
ftr-346	550	23	tax	tax	NOUN
ftr-346	550	24	on	on	ADP
ftr-346	550	25	income	income	NOUN
ftr-346	550	26	over	over	ADP
ftr-346	550	27	which	which	PRON
ftr-346	550	28	they	they	PRON
ftr-346	550	29	have	have	VERB
ftr-346	550	30	jurisdiction	jurisdiction	NOUN
ftr-346	550	31	to	to	PART
ftr-346	550	32	tax	tax	NOUN
ftr-346	550	33	.	.	PUNCT
ftr-346	551	1	consequently	consequently	ADV
ftr-346	551	2	,	,	PUNCT
ftr-346	551	3	it	it	PRON
ftr-346	551	4	is	be	AUX
ftr-346	551	5	assumed	assume	VERB
ftr-346	551	6	that	that	SCONJ
ftr-346	551	7	countries	country	NOUN
ftr-346	551	8	may	may	AUX
ftr-346	551	9	continue	continue	VERB
ftr-346	551	10	to	to	PART
ftr-346	551	11	employ	employ	VERB
ftr-346	551	12	mechanisms	mechanism	NOUN
ftr-346	551	13	designed	design	VERB
ftr-346	551	14	to	to	PART
ftr-346	551	15	prevent	prevent	VERB
ftr-346	551	16	their	their	PRON
ftr-346	551	17	residents	resident	NOUN
ftr-346	551	18	from	from	ADP
ftr-346	551	19	avoiding	avoid	VERB
ftr-346	551	20	current	current	ADJ
ftr-346	551	21	taxes	taxis	NOUN
ftr-346	551	22	on	on	ADP
ftr-346	551	23	certain	certain	ADJ
ftr-346	551	24	income	income	NOUN
ftr-346	551	25	that	that	PRON
ftr-346	551	26	is	be	AUX
ftr-346	551	27	allocated	allocate	VERB
ftr-346	551	28	to	to	ADP
ftr-346	551	29	tax	tax	NOUN
ftr-346	551	30	haven	haven	NOUN
ftr-346	551	31	corporations	corporation	NOUN
ftr-346	551	32	,	,	PUNCT
ftr-346	551	33	such	such	ADJ
ftr-346	551	34	as	as	ADP
ftr-346	551	35	the	the	DET
ftr-346	551	36	antideferral	antideferral	ADJ
ftr-346	551	37	regimes	regime	NOUN
ftr-346	551	38	used	use	VERB
ftr-346	551	39	in	in	ADP
ftr-346	551	40	the	the	DET
ftr-346	551	41	united	united	PROPN
ftr-346	551	42	states	states	PROPN
ftr-346	551	43	(	(	PUNCT
ftr-346	551	44	subpart	subpart	NOUN
ftr-346	551	45	f	f	PROPN
ftr-346	551	46	rules	rule	NOUN
ftr-346	551	47	(	(	PUNCT
ftr-346	551	48	i.r.c	i.r.c	NOUN
ftr-346	551	49	.	.	PUNCT
ftr-346	552	1	§	§	PROPN
ftr-346	552	2	§	§	PROPN
ftr-346	552	3	951	951	NUM
ftr-346	552	4	-	-	SYM
ftr-346	552	5	965	965	NUM
ftr-346	552	6	)	)	PUNCT
ftr-346	552	7	)	)	PUNCT
ftr-346	552	8	and	and	CCONJ
ftr-346	552	9	the	the	DET
ftr-346	552	10	pfic	pfic	NOUN
ftr-346	552	11	rules	rule	NOUN
ftr-346	552	12	(	(	PUNCT
ftr-346	552	13	i.r.c	i.r.c	NOUN
ftr-346	552	14	.	.	PUNCT
ftr-346	553	1	§	§	PROPN
ftr-346	553	2	§	§	PROPN
ftr-346	553	3	1291	1291	NUM
ftr-346	553	4	-	-	SYM
ftr-346	553	5	1298	1298	NUM
ftr-346	553	6	)	)	PUNCT
ftr-346	553	7	)	)	PUNCT
ftr-346	553	8	.	.	PUNCT
ftr-346	554	1	in	in	ADP
ftr-346	554	2	addition	addition	NOUN
ftr-346	554	3	,	,	PUNCT
ftr-346	554	4	with	with	ADP
ftr-346	554	5	the	the	DET
ftr-346	554	6	proposed	propose	VERB
ftr-346	554	7	sourcing	source	VERB
ftr-346	554	8	588	588	NUM
ftr-346	554	9	[	[	PUNCT
ftr-346	554	10	vol	vol	NOUN
ftr-346	554	11	.	.	PUNCT
ftr-346	554	12	11	11	NUM
ftr-346	554	13	:	:	SYM
ftr-346	554	14	7	7	NUM
ftr-346	554	15	sourcing	source	VERB
ftr-346	554	16	income	income	NOUN
ftr-346	554	17	among	among	ADP
ftr-346	554	18	nations	nation	NOUN
ftr-346	554	19	treated	treat	VERB
ftr-346	554	20	as	as	ADP
ftr-346	554	21	domestic	domestic	ADJ
ftr-346	554	22	source	source	NOUN
ftr-346	554	23	with	with	ADP
ftr-346	554	24	respect	respect	NOUN
ftr-346	554	25	to	to	ADP
ftr-346	554	26	a	a	DET
ftr-346	554	27	particular	particular	ADJ
ftr-346	554	28	country	country	NOUN
ftr-346	554	29	would	would	AUX
ftr-346	554	30	be	be	AUX
ftr-346	554	31	subject	subject	ADJ
ftr-346	554	32	to	to	ADP
ftr-346	554	33	tax	tax	NOUN
ftr-346	554	34	in	in	ADP
ftr-346	554	35	the	the	DET
ftr-346	554	36	hands	hand	NOUN
ftr-346	554	37	of	of	ADP
ftr-346	554	38	a	a	DET
ftr-346	554	39	nonresident	nonresident	NOUN
ftr-346	554	40	of	of	ADP
ftr-346	554	41	that	that	DET
ftr-346	554	42	country;14	country;14	NOUN
ftr-346	554	43	0	0	PUNCT
ftr-346	554	44	unlike	unlike	ADP
ftr-346	554	45	current	current	ADJ
ftr-346	554	46	u.s	u.s	PROPN
ftr-346	554	47	.	.	PROPN
ftr-346	554	48	law,141	law,141	ADJ
ftr-346	554	49	operative	operative	ADJ
ftr-346	554	50	tax	tax	NOUN
ftr-346	554	51	provisions	provision	NOUN
ftr-346	554	52	will	will	AUX
ftr-346	554	53	not	not	PART
ftr-346	554	54	prevent	prevent	VERB
ftr-346	554	55	the	the	DET
ftr-346	554	56	taxation	taxation	NOUN
ftr-346	554	57	of	of	ADP
ftr-346	554	58	income	income	NOUN
ftr-346	554	59	that	that	PRON
ftr-346	554	60	is	be	AUX
ftr-346	554	61	treated	treat	VERB
ftr-346	554	62	as	as	ADP
ftr-346	554	63	domestic	domestic	ADJ
ftr-346	554	64	source	source	NOUN
ftr-346	554	65	.	.	PUNCT
ftr-346	555	1	likewise	likewise	ADV
ftr-346	555	2	,	,	PUNCT
ftr-346	555	3	income	income	NOUN
ftr-346	555	4	that	that	PRON
ftr-346	555	5	is	be	AUX
ftr-346	555	6	treated	treat	VERB
ftr-346	555	7	as	as	ADP
ftr-346	555	8	foreign	foreign	ADJ
ftr-346	555	9	source	source	NOUN
ftr-346	555	10	would	would	AUX
ftr-346	555	11	be	be	AUX
ftr-346	555	12	nontaxable	nontaxable	ADJ
ftr-346	555	13	to	to	ADP
ftr-346	555	14	a	a	DET
ftr-346	555	15	nonresident.142	nonresident.142	PRON
ftr-346	555	16	similarly	similarly	ADV
ftr-346	555	17	,	,	PUNCT
ftr-346	555	18	it	it	PRON
ftr-346	555	19	is	be	AUX
ftr-346	555	20	contemplated	contemplate	VERB
ftr-346	555	21	that	that	SCONJ
ftr-346	555	22	since	since	SCONJ
ftr-346	555	23	there	there	PRON
ftr-346	555	24	will	will	AUX
ftr-346	555	25	be	be	AUX
ftr-346	555	26	multilateral	multilateral	ADJ
ftr-346	555	27	agreement	agreement	NOUN
ftr-346	555	28	on	on	ADP
ftr-346	555	29	source	source	NOUN
ftr-346	555	30	via	via	ADP
ftr-346	555	31	harmonized	harmonized	ADJ
ftr-346	555	32	domestic	domestic	ADJ
ftr-346	555	33	rules	rule	NOUN
ftr-346	555	34	,	,	PUNCT
ftr-346	555	35	treaties	treaty	NOUN
ftr-346	555	36	would	would	AUX
ftr-346	555	37	not	not	PART
ftr-346	555	38	generally	generally	ADV
ftr-346	555	39	alter	alter	VERB
ftr-346	555	40	the	the	DET
ftr-346	555	41	taxing	tax	VERB
ftr-346	555	42	rights	right	NOUN
ftr-346	555	43	of	of	ADP
ftr-346	555	44	countries	country	NOUN
ftr-346	555	45	,	,	PUNCT
ftr-346	555	46	although	although	SCONJ
ftr-346	555	47	treaties	treaty	NOUN
ftr-346	555	48	may	may	AUX
ftr-346	555	49	still	still	ADV
ftr-346	555	50	affect	affect	VERB
ftr-346	555	51	to	to	ADP
ftr-346	555	52	some	some	DET
ftr-346	555	53	degree	degree	NOUN
ftr-346	555	54	the	the	DET
ftr-346	555	55	tax	tax	NOUN
ftr-346	555	56	rates	rate	NOUN
ftr-346	555	57	that	that	PRON
ftr-346	555	58	apply	apply	VERB
ftr-346	555	59	to	to	ADP
ftr-346	555	60	particular	particular	ADJ
ftr-346	555	61	types	type	NOUN
ftr-346	555	62	of	of	ADP
ftr-346	555	63	income.143	income.143	PROPN
ftr-346	555	64	b.	b.	PROPN
ftr-346	555	65	appropriate	appropriate	ADJ
ftr-346	555	66	principles	principle	NOUN
ftr-346	555	67	for	for	ADP
ftr-346	555	68	sourcing	source	VERB
ftr-346	555	69	income	income	NOUN
ftr-346	555	70	1	1	NUM
ftr-346	555	71	.	.	PUNCT
ftr-346	556	1	the	the	DET
ftr-346	556	2	benefits	benefit	NOUN
ftr-346	556	3	principle	principle	NOUN
ftr-346	556	4	as	as	SCONJ
ftr-346	556	5	discussed	discuss	VERB
ftr-346	556	6	earlier	early	ADV
ftr-346	556	7	,	,	PUNCT
ftr-346	556	8	'	'	PUNCT
ftr-346	556	9	"	"	PUNCT
ftr-346	556	10	the	the	DET
ftr-346	556	11	source	source	NOUN
ftr-346	556	12	rules	rule	NOUN
ftr-346	556	13	are	be	AUX
ftr-346	556	14	used	use	VERB
ftr-346	556	15	to	to	PART
ftr-346	556	16	determine	determine	VERB
ftr-346	556	17	the	the	DET
ftr-346	556	18	contours	contours	NOUN
ftr-346	556	19	of	of	ADP
ftr-346	556	20	countries	country	NOUN
ftr-346	556	21	'	'	PART
ftr-346	556	22	exercise	exercise	NOUN
ftr-346	556	23	of	of	ADP
ftr-346	556	24	source	source	NOUN
ftr-346	556	25	taxation	taxation	NOUN
ftr-346	556	26	,	,	PUNCT
ftr-346	556	27	that	that	ADV
ftr-346	556	28	is	is	ADV
ftr-346	556	29	,	,	PUNCT
ftr-346	556	30	the	the	DET
ftr-346	556	31	taxation	taxation	NOUN
ftr-346	556	32	by	by	ADP
ftr-346	556	33	a	a	DET
ftr-346	556	34	host	host	NOUN
ftr-346	556	35	country	country	NOUN
ftr-346	556	36	over	over	ADP
ftr-346	556	37	nonresidents	nonresident	NOUN
ftr-346	556	38	.	.	PUNCT
ftr-346	557	1	source	source	NOUN
ftr-346	557	2	rules	rule	NOUN
ftr-346	557	3	also	also	ADV
ftr-346	557	4	affect	affect	VERB
ftr-346	557	5	the	the	DET
ftr-346	557	6	scope	scope	NOUN
ftr-346	557	7	of	of	ADP
ftr-346	557	8	countries	country	NOUN
ftr-346	557	9	'	'	PART
ftr-346	557	10	exercise	exercise	NOUN
ftr-346	557	11	of	of	ADP
ftr-346	557	12	residence	residence	NOUN
ftr-346	557	13	taxation	taxation	NOUN
ftr-346	557	14	the	the	DET
ftr-346	557	15	taxation	taxation	NOUN
ftr-346	557	16	by	by	ADP
ftr-346	557	17	a	a	DET
ftr-346	557	18	country	country	NOUN
ftr-346	557	19	of	of	ADP
ftr-346	557	20	its	its	PRON
ftr-346	557	21	residents.14	residents.14	ADJ
ftr-346	557	22	5	5	NUM
ftr-346	557	23	this	this	DET
ftr-346	557	24	effect	effect	NOUN
ftr-346	557	25	,	,	PUNCT
ftr-346	557	26	however	however	ADV
ftr-346	557	27	,	,	PUNCT
ftr-346	557	28	is	be	AUX
ftr-346	557	29	derivative	derivative	ADJ
ftr-346	557	30	of	of	ADP
ftr-346	557	31	source	source	NOUN
ftr-346	557	32	taxation	taxation	NOUN
ftr-346	557	33	.	.	PUNCT
ftr-346	558	1	countries	country	NOUN
ftr-346	558	2	that	that	PRON
ftr-346	558	3	mitigate	mitigate	VERB
ftr-346	558	4	double	double	ADJ
ftr-346	558	5	taxation	taxation	NOUN
ftr-346	558	6	through	through	ADP
ftr-346	558	7	foreign	foreign	ADJ
ftr-346	558	8	tax	tax	NOUN
ftr-346	558	9	credit	credit	NOUN
ftr-346	558	10	systems	system	NOUN
ftr-346	558	11	cede	cede	VERB
ftr-346	558	12	primary	primary	ADJ
ftr-346	558	13	tax	tax	NOUN
ftr-346	558	14	jurisdiction	jurisdiction	NOUN
ftr-346	558	15	with	with	ADP
ftr-346	558	16	respect	respect	NOUN
ftr-346	558	17	to	to	ADP
ftr-346	558	18	their	their	PRON
ftr-346	558	19	residents	resident	NOUN
ftr-346	558	20	over	over	ADP
ftr-346	558	21	income	income	NOUN
ftr-346	558	22	that	that	PRON
ftr-346	558	23	is	be	AUX
ftr-346	558	24	viewed	view	VERB
ftr-346	558	25	as	as	ADP
ftr-346	558	26	properly	properly	ADV
ftr-346	558	27	subject	subject	ADJ
ftr-346	558	28	to	to	ADP
ftr-346	558	29	source	source	NOUN
ftr-346	558	30	taxation	taxation	NOUN
ftr-346	558	31	by	by	ADP
ftr-346	558	32	host	host	NOUN
ftr-346	558	33	countries	country	NOUN
ftr-346	558	34	.	.	PUNCT
ftr-346	559	1	countries	country	NOUN
ftr-346	559	2	that	that	PRON
ftr-346	559	3	use	use	VERB
ftr-346	559	4	territorial	territorial	ADJ
ftr-346	559	5	systems	system	NOUN
ftr-346	559	6	that	that	PRON
ftr-346	559	7	exempt	exempt	VERB
ftr-346	559	8	foreign	foreign	ADJ
ftr-346	559	9	source	source	NOUN
ftr-346	559	10	income	income	NOUN
ftr-346	559	11	cede	cede	VERB
ftr-346	559	12	all	all	DET
ftr-346	559	13	tax	tax	NOUN
ftr-346	559	14	jurisdiction	jurisdiction	NOUN
ftr-346	559	15	over	over	ADP
ftr-346	559	16	such	such	ADJ
ftr-346	559	17	income	income	NOUN
ftr-346	559	18	.	.	PUNCT
ftr-346	560	1	because	because	SCONJ
ftr-346	560	2	the	the	DET
ftr-346	560	3	source	source	NOUN
ftr-346	560	4	rules	rule	VERB
ftr-346	560	5	define	define	VERB
ftr-346	560	6	the	the	DET
ftr-346	560	7	scope	scope	NOUN
ftr-346	560	8	of	of	ADP
ftr-346	560	9	source	source	NOUN
ftr-346	560	10	approach	approach	NOUN
ftr-346	560	11	,	,	PUNCT
ftr-346	560	12	countries	country	NOUN
ftr-346	560	13	also	also	ADV
ftr-346	560	14	may	may	AUX
ftr-346	560	15	want	want	VERB
ftr-346	560	16	to	to	PART
ftr-346	560	17	exercise	exercise	VERB
ftr-346	560	18	residual	residual	ADJ
ftr-346	560	19	tax	tax	NOUN
ftr-346	560	20	jurisdiction	jurisdiction	NOUN
ftr-346	560	21	over	over	ADP
ftr-346	560	22	the	the	DET
ftr-346	560	23	foreign	foreign	ADJ
ftr-346	560	24	source	source	NOUN
ftr-346	560	25	portion	portion	NOUN
ftr-346	560	26	of	of	ADP
ftr-346	560	27	income	income	NOUN
ftr-346	560	28	derived	derive	VERB
ftr-346	560	29	by	by	ADP
ftr-346	560	30	nonresidents	nonresident	NOUN
ftr-346	560	31	from	from	ADP
ftr-346	560	32	domestic	domestic	ADJ
ftr-346	560	33	activities	activity	NOUN
ftr-346	560	34	.	.	PUNCT
ftr-346	561	1	see	see	VERB
ftr-346	561	2	infra	infra	NOUN
ftr-346	561	3	note	note	VERB
ftr-346	561	4	287	287	NUM
ftr-346	561	5	and	and	CCONJ
ftr-346	561	6	accompanying	accompany	VERB
ftr-346	561	7	text	text	NOUN
ftr-346	561	8	.	.	PUNCT
ftr-346	562	1	140	140	NUM
ftr-346	562	2	.	.	PUNCT
ftr-346	562	3	cf	cf	PROPN
ftr-346	562	4	ali	ali	PROPN
ftr-346	562	5	project	project	PROPN
ftr-346	562	6	part	part	NOUN
ftr-346	563	1	i	i	PROPN
ftr-346	563	2	,	,	PUNCT
ftr-346	563	3	supra	supra	PROPN
ftr-346	563	4	note	note	PROPN
ftr-346	563	5	14	14	NUM
ftr-346	563	6	,	,	PUNCT
ftr-346	563	7	at	at	ADP
ftr-346	563	8	115	115	NUM
ftr-346	563	9	(	(	PUNCT
ftr-346	563	10	recommending	recommend	VERB
ftr-346	563	11	that	that	SCONJ
ftr-346	563	12	u.s	u.s	PROPN
ftr-346	563	13	.	.	PROPN
ftr-346	563	14	source	source	NOUN
ftr-346	563	15	income	income	NOUN
ftr-346	563	16	generally	generally	ADV
ftr-346	563	17	be	be	VERB
ftr-346	563	18	subject	subject	ADJ
ftr-346	563	19	to	to	ADP
ftr-346	563	20	either	either	DET
ftr-346	563	21	u.s	u.s	PROPN
ftr-346	563	22	.	.	PROPN
ftr-346	563	23	net	net	ADJ
ftr-346	563	24	basis	basis	NOUN
ftr-346	563	25	or	or	CCONJ
ftr-346	563	26	gross	gross	ADJ
ftr-346	563	27	basis	basis	NOUN
ftr-346	563	28	taxation	taxation	NOUN
ftr-346	563	29	,	,	PUNCT
ftr-346	563	30	although	although	SCONJ
ftr-346	563	31	providing	provide	VERB
ftr-346	563	32	exceptions	exception	NOUN
ftr-346	563	33	for	for	ADP
ftr-346	563	34	certain	certain	ADJ
ftr-346	563	35	items	item	NOUN
ftr-346	563	36	,	,	PUNCT
ftr-346	563	37	including	include	VERB
ftr-346	563	38	portfolio	portfolio	NOUN
ftr-346	563	39	interest	interest	NOUN
ftr-346	563	40	)	)	PUNCT
ftr-346	563	41	.	.	PUNCT
ftr-346	564	1	141	141	NUM
ftr-346	564	2	.	.	PUNCT
ftr-346	565	1	see	see	VERB
ftr-346	565	2	,	,	PUNCT
ftr-346	565	3	e.g.	e.g.	ADV
ftr-346	565	4	,	,	PUNCT
ftr-346	565	5	i.r.c	i.r.c	NOUN
ftr-346	565	6	.	.	PUNCT
ftr-346	566	1	§	§	PROPN
ftr-346	566	2	§	§	PROPN
ftr-346	566	3	871(h	871(h	PROPN
ftr-346	566	4	)	)	PUNCT
ftr-346	566	5	,	,	PUNCT
ftr-346	566	6	881(c	881(c	NOUN
ftr-346	566	7	)	)	PUNCT
ftr-346	566	8	(	(	PUNCT
ftr-346	566	9	portfolio	portfolio	NOUN
ftr-346	566	10	interest	interest	NOUN
ftr-346	566	11	exemption	exemption	NOUN
ftr-346	566	12	)	)	PUNCT
ftr-346	566	13	.	.	PUNCT
ftr-346	567	1	142	142	NUM
ftr-346	567	2	.	.	PUNCT
ftr-346	568	1	under	under	ADP
ftr-346	568	2	current	current	ADJ
ftr-346	568	3	u.s	u.s	PROPN
ftr-346	568	4	.	.	PROPN
ftr-346	568	5	law	law	NOUN
ftr-346	568	6	,	,	PUNCT
ftr-346	568	7	it	it	PRON
ftr-346	568	8	is	be	AUX
ftr-346	568	9	possible	possible	ADJ
ftr-346	568	10	for	for	SCONJ
ftr-346	568	11	a	a	DET
ftr-346	568	12	foreign	foreign	ADJ
ftr-346	568	13	person	person	NOUN
ftr-346	568	14	to	to	PART
ftr-346	568	15	be	be	AUX
ftr-346	568	16	taxable	taxable	ADJ
ftr-346	568	17	on	on	ADP
ftr-346	568	18	foreign	foreign	ADJ
ftr-346	568	19	source	source	NOUN
ftr-346	568	20	income	income	NOUN
ftr-346	568	21	.	.	PUNCT
ftr-346	569	1	see	see	VERB
ftr-346	569	2	i.r.c	i.r.c	NOUN
ftr-346	569	3	.	.	PUNCT
ftr-346	570	1	§	§	PROPN
ftr-346	570	2	§	§	PROPN
ftr-346	570	3	864(c)(4	864(c)(4	NOUN
ftr-346	570	4	)	)	PUNCT
ftr-346	570	5	,	,	PUNCT
ftr-346	570	6	882(a	882(a	NOUN
ftr-346	570	7	)	)	PUNCT
ftr-346	570	8	.	.	PUNCT
ftr-346	571	1	143	143	X
ftr-346	571	2	.	.	PUNCT
ftr-346	572	1	this	this	PRON
ftr-346	572	2	may	may	AUX
ftr-346	572	3	be	be	AUX
ftr-346	572	4	warranted	warrant	VERB
ftr-346	572	5	in	in	ADP
ftr-346	572	6	order	order	NOUN
ftr-346	572	7	to	to	PART
ftr-346	572	8	ameliorate	ameliorate	VERB
ftr-346	572	9	the	the	DET
ftr-346	572	10	excessive	excessive	ADJ
ftr-346	572	11	burdens	burden	NOUN
ftr-346	572	12	of	of	ADP
ftr-346	572	13	gross	gross	ADJ
ftr-346	572	14	basis	basis	NOUN
ftr-346	572	15	taxes	taxis	NOUN
ftr-346	572	16	where	where	SCONJ
ftr-346	572	17	a	a	DET
ftr-346	572	18	taxpayer	taxpayer	NOUN
ftr-346	572	19	is	be	AUX
ftr-346	572	20	likely	likely	ADJ
ftr-346	572	21	to	to	PART
ftr-346	572	22	incur	incur	VERB
ftr-346	572	23	significant	significant	ADJ
ftr-346	572	24	expenses	expense	NOUN
ftr-346	572	25	in	in	ADP
ftr-346	572	26	earning	earn	VERB
ftr-346	572	27	income	income	NOUN
ftr-346	572	28	for	for	ADP
ftr-346	572	29	example	example	NOUN
ftr-346	572	30	,	,	PUNCT
ftr-346	572	31	interest	interest	NOUN
ftr-346	572	32	income	income	NOUN
ftr-346	572	33	earned	earn	VERB
ftr-346	572	34	by	by	ADP
ftr-346	572	35	a	a	DET
ftr-346	572	36	nonresident	nonresident	ADJ
ftr-346	572	37	bank	bank	NOUN
ftr-346	572	38	.	.	PUNCT
ftr-346	573	1	see	see	VERB
ftr-346	573	2	supra	supra	PROPN
ftr-346	573	3	notes	note	VERB
ftr-346	573	4	73	73	NUM
ftr-346	573	5	-	-	SYM
ftr-346	573	6	75	75	NUM
ftr-346	573	7	and	and	CCONJ
ftr-346	573	8	accompanying	accompany	VERB
ftr-346	573	9	text	text	NOUN
ftr-346	573	10	.	.	PUNCT
ftr-346	574	1	of	of	ADP
ftr-346	574	2	course	course	NOUN
ftr-346	574	3	,	,	PUNCT
ftr-346	574	4	this	this	PRON
ftr-346	574	5	could	could	AUX
ftr-346	574	6	also	also	ADV
ftr-346	574	7	be	be	AUX
ftr-346	574	8	done	do	VERB
ftr-346	574	9	through	through	ADP
ftr-346	574	10	harmonized	harmonized	ADJ
ftr-346	574	11	domestic	domestic	ADJ
ftr-346	574	12	legislation	legislation	NOUN
ftr-346	574	13	,	,	PUNCT
ftr-346	574	14	but	but	CCONJ
ftr-346	574	15	there	there	PRON
ftr-346	574	16	may	may	AUX
ftr-346	574	17	be	be	AUX
ftr-346	574	18	reasons	reason	NOUN
ftr-346	574	19	why	why	SCONJ
ftr-346	574	20	countries	country	NOUN
ftr-346	574	21	may	may	AUX
ftr-346	574	22	find	find	VERB
ftr-346	574	23	the	the	DET
ftr-346	574	24	treaty	treaty	NOUN
ftr-346	574	25	process	process	NOUN
ftr-346	574	26	more	more	ADV
ftr-346	574	27	appropriate	appropriate	ADJ
ftr-346	574	28	for	for	ADP
ftr-346	574	29	such	such	ADJ
ftr-346	574	30	provisions	provision	NOUN
ftr-346	574	31	.	.	PUNCT
ftr-346	575	1	see	see	VERB
ftr-346	575	2	ali	ali	PROPN
ftr-346	575	3	project	project	PROPN
ftr-346	575	4	ii	ii	PROPN
ftr-346	575	5	,	,	PUNCT
ftr-346	575	6	supra	supra	PROPN
ftr-346	575	7	note	note	PROPN
ftr-346	575	8	21	21	NUM
ftr-346	575	9	,	,	PUNCT
ftr-346	575	10	at	at	ADP
ftr-346	575	11	12	12	NUM
ftr-346	575	12	-	-	SYM
ftr-346	575	13	13	13	NUM
ftr-346	575	14	(	(	PUNCT
ftr-346	575	15	stating	state	VERB
ftr-346	575	16	that	that	SCONJ
ftr-346	575	17	a	a	DET
ftr-346	575	18	source	source	NOUN
ftr-346	575	19	country	country	NOUN
ftr-346	575	20	may	may	AUX
ftr-346	575	21	not	not	PART
ftr-346	575	22	want	want	VERB
ftr-346	575	23	to	to	PART
ftr-346	575	24	forgo	forgo	VERB
ftr-346	575	25	taxing	tax	VERB
ftr-346	575	26	income	income	NOUN
ftr-346	575	27	that	that	PRON
ftr-346	575	28	is	be	AUX
ftr-346	575	29	received	receive	VERB
ftr-346	575	30	by	by	ADP
ftr-346	575	31	a	a	DET
ftr-346	575	32	resident	resident	NOUN
ftr-346	575	33	of	of	ADP
ftr-346	575	34	a	a	DET
ftr-346	575	35	tax	tax	NOUN
ftr-346	575	36	haven	haven	NOUN
ftr-346	575	37	country	country	NOUN
ftr-346	575	38	)	)	PUNCT
ftr-346	575	39	.	.	PUNCT
ftr-346	576	1	with	with	ADP
ftr-346	576	2	regard	regard	NOUN
ftr-346	576	3	to	to	ADP
ftr-346	576	4	the	the	DET
ftr-346	576	5	permanent	permanent	ADJ
ftr-346	576	6	establishment	establishment	NOUN
ftr-346	576	7	requirement	requirement	NOUN
ftr-346	576	8	for	for	ADP
ftr-346	576	9	subjecting	subject	VERB
ftr-346	576	10	business	business	NOUN
ftr-346	576	11	income	income	NOUN
ftr-346	576	12	to	to	PART
ftr-346	576	13	source	source	VERB
ftr-346	576	14	taxation	taxation	NOUN
ftr-346	576	15	,	,	PUNCT
ftr-346	576	16	it	it	PRON
ftr-346	576	17	may	may	AUX
ftr-346	576	18	be	be	AUX
ftr-346	576	19	advisable	advisable	ADJ
ftr-346	576	20	to	to	PART
ftr-346	576	21	retain	retain	VERB
ftr-346	576	22	the	the	DET
ftr-346	576	23	requirement	requirement	NOUN
ftr-346	576	24	,	,	PUNCT
ftr-346	576	25	albeit	albeit	SCONJ
ftr-346	576	26	in	in	ADP
ftr-346	576	27	modified	modified	ADJ
ftr-346	576	28	form	form	NOUN
ftr-346	576	29	.	.	PUNCT
ftr-346	577	1	see	see	VERB
ftr-346	577	2	infra	infra	NOUN
ftr-346	577	3	note	note	VERB
ftr-346	577	4	342	342	NUM
ftr-346	577	5	.	.	PUNCT
ftr-346	578	1	144	144	NUM
ftr-346	578	2	.	.	PUNCT
ftr-346	579	1	see	see	VERB
ftr-346	579	2	supra	supra	PROPN
ftr-346	579	3	notes	note	VERB
ftr-346	579	4	3	3	NUM
ftr-346	579	5	-	-	SYM
ftr-346	579	6	6	6	NUM
ftr-346	579	7	and	and	CCONJ
ftr-346	579	8	accompanying	accompany	VERB
ftr-346	579	9	text	text	NOUN
ftr-346	579	10	.	.	PUNCT
ftr-346	580	1	145	145	NUM
ftr-346	580	2	.	.	PUNCT
ftr-346	581	1	see	see	VERB
ftr-346	581	2	supra	supra	PROPN
ftr-346	581	3	notes	note	VERB
ftr-346	581	4	3	3	NUM
ftr-346	581	5	-	-	SYM
ftr-346	581	6	6	6	NUM
ftr-346	581	7	and	and	CCONJ
ftr-346	581	8	accompanying	accompany	VERB
ftr-346	581	9	text	text	NOUN
ftr-346	581	10	.	.	PUNCT
ftr-346	582	1	2011	2011	NUM
ftr-346	582	2	]	]	SYM
ftr-346	582	3	589	589	NUM
ftr-346	582	4	florida	florida	PROPN
ftr-346	582	5	tax	tax	PROPN
ftr-346	582	6	review	review	NOUN
ftr-346	582	7	taxation	taxation	NOUN
ftr-346	582	8	,	,	PUNCT
ftr-346	582	9	the	the	DET
ftr-346	582	10	principles	principle	NOUN
ftr-346	582	11	that	that	PRON
ftr-346	582	12	form	form	VERB
ftr-346	582	13	the	the	DET
ftr-346	582	14	basis	basis	NOUN
ftr-346	582	15	for	for	ADP
ftr-346	582	16	source	source	NOUN
ftr-346	582	17	taxation	taxation	NOUN
ftr-346	582	18	should	should	AUX
ftr-346	582	19	be	be	AUX
ftr-346	582	20	used	use	VERB
ftr-346	582	21	in	in	ADP
ftr-346	582	22	formulating	formulate	VERB
ftr-346	582	23	source	source	NOUN
ftr-346	582	24	rules	rule	NOUN
ftr-346	582	25	.	.	PUNCT
ftr-346	583	1	it	it	PRON
ftr-346	583	2	is	be	AUX
ftr-346	583	3	widely	widely	ADV
ftr-346	583	4	accepted	accept	VERB
ftr-346	583	5	that	that	SCONJ
ftr-346	583	6	source	source	NOUN
ftr-346	583	7	taxation	taxation	NOUN
ftr-346	583	8	is	be	AUX
ftr-346	583	9	grounded	ground	VERB
ftr-346	583	10	on	on	ADP
ftr-346	583	11	the	the	DET
ftr-346	583	12	benefits	benefit	NOUN
ftr-346	583	13	principle	principle	NOUN
ftr-346	583	14	:	:	PUNCT
ftr-346	583	15	a	a	DET
ftr-346	583	16	host	host	NOUN
ftr-346	583	17	country	country	NOUN
ftr-346	583	18	should	should	AUX
ftr-346	583	19	have	have	VERB
ftr-346	583	20	the	the	DET
ftr-346	583	21	right	right	NOUN
ftr-346	583	22	to	to	PART
ftr-346	583	23	tax	tax	VERB
ftr-346	583	24	a	a	DET
ftr-346	583	25	nonresident	nonresident	NOUN
ftr-346	583	26	on	on	ADP
ftr-346	583	27	income	income	NOUN
ftr-346	583	28	that	that	PRON
ftr-346	583	29	benefits	benefit	VERB
ftr-346	583	30	from	from	ADP
ftr-346	583	31	host	host	NOUN
ftr-346	583	32	country	country	NOUN
ftr-346	583	33	government	government	NOUN
ftr-346	583	34	services	service	NOUN
ftr-346	583	35	,	,	PUNCT
ftr-346	583	36	with	with	ADP
ftr-346	583	37	the	the	DET
ftr-346	583	38	tax	tax	NOUN
ftr-346	583	39	serving	serve	VERB
ftr-346	583	40	as	as	ADP
ftr-346	583	41	a	a	DET
ftr-346	583	42	charge	charge	NOUN
ftr-346	583	43	,	,	PUNCT
ftr-346	583	44	of	of	ADP
ftr-346	583	45	sorts	sort	NOUN
ftr-346	583	46	,	,	PUNCT
ftr-346	583	47	for	for	ADP
ftr-346	583	48	these	these	DET
ftr-346	583	49	benefits	benefit	NOUN
ftr-346	583	50	.	.	PUNCT
ftr-346	583	51	'	'	PUNCT
ftr-346	583	52	"	"	PUNCT
ftr-346	583	53	a	a	DET
ftr-346	583	54	nonresident	nonresident	NOUN
ftr-346	583	55	with	with	ADP
ftr-346	583	56	investments	investment	NOUN
ftr-346	583	57	or	or	CCONJ
ftr-346	583	58	business	business	NOUN
ftr-346	583	59	activities	activity	NOUN
ftr-346	583	60	in	in	ADP
ftr-346	583	61	the	the	DET
ftr-346	583	62	host	host	NOUN
ftr-346	583	63	country	country	NOUN
ftr-346	583	64	benefits	benefit	NOUN
ftr-346	583	65	from	from	ADP
ftr-346	583	66	numerous	numerous	ADJ
ftr-346	583	67	government	government	NOUN
ftr-346	583	68	activities	activity	NOUN
ftr-346	583	69	,	,	PUNCT
ftr-346	583	70	including	include	VERB
ftr-346	583	71	those	those	PRON
ftr-346	583	72	that	that	PRON
ftr-346	583	73	give	give	VERB
ftr-346	583	74	rise	rise	NOUN
ftr-346	583	75	to	to	ADP
ftr-346	583	76	infrastructure	infrastructure	NOUN
ftr-346	583	77	(	(	PUNCT
ftr-346	583	78	physical	physical	ADJ
ftr-346	583	79	,	,	PUNCT
ftr-346	583	80	economic	economic	ADJ
ftr-346	583	81	,	,	PUNCT
ftr-346	583	82	146	146	NUM
ftr-346	583	83	.	.	PUNCT
ftr-346	584	1	see	see	VERB
ftr-346	584	2	ali	ali	PROPN
ftr-346	584	3	project	project	PROPN
ftr-346	584	4	i	i	PROPN
ftr-346	584	5	,	,	PUNCT
ftr-346	584	6	supra	supra	PROPN
ftr-346	584	7	note	note	PROPN
ftr-346	584	8	14	14	NUM
ftr-346	584	9	,	,	PUNCT
ftr-346	584	10	at	at	ADP
ftr-346	584	11	18	18	NUM
ftr-346	584	12	;	;	PUNCT
ftr-346	584	13	lokken	lokken	VERB
ftr-346	584	14	,	,	PUNCT
ftr-346	584	15	intellectual	intellectual	ADJ
ftr-346	584	16	property	property	NOUN
ftr-346	584	17	,	,	PUNCT
ftr-346	584	18	supra	supra	PROPN
ftr-346	584	19	note	note	NOUN
ftr-346	584	20	57	57	NUM
ftr-346	584	21	at	at	ADP
ftr-346	584	22	239	239	NUM
ftr-346	584	23	;	;	PUNCT
ftr-346	585	1	shay	shay	PROPN
ftr-346	585	2	,	,	PUNCT
ftr-346	585	3	fleming	fleming	PROPN
ftr-346	585	4	&	&	CCONJ
ftr-346	585	5	peroni	peroni	PROPN
ftr-346	585	6	,	,	PUNCT
ftr-346	585	7	source	source	NOUN
ftr-346	585	8	rules	rule	NOUN
ftr-346	585	9	,	,	PUNCT
ftr-346	585	10	supra	supra	PROPN
ftr-346	585	11	note	note	NOUN
ftr-346	585	12	1	1	NUM
ftr-346	585	13	,	,	PUNCT
ftr-346	585	14	at	at	ADP
ftr-346	585	15	90	90	NUM
ftr-346	585	16	;	;	PUNCT
ftr-346	585	17	peggy	peggy	PROPN
ftr-346	585	18	b.	b.	PROPN
ftr-346	585	19	musgrave	musgrave	PROPN
ftr-346	585	20	,	,	PUNCT
ftr-346	585	21	interjurisdictional	interjurisdictional	ADJ
ftr-346	585	22	equrry	equrry	NOUN
ftr-346	585	23	in	in	ADP
ftr-346	585	24	company	company	NOUN
ftr-346	585	25	taxation	taxation	NOUN
ftr-346	585	26	:	:	PUNCT
ftr-346	585	27	principles	principle	NOUN
ftr-346	585	28	and	and	CCONJ
ftr-346	585	29	applications	application	NOUN
ftr-346	585	30	to	to	ADP
ftr-346	585	31	the	the	DET
ftr-346	585	32	european	european	PROPN
ftr-346	585	33	union	union	PROPN
ftr-346	585	34	,	,	PUNCT
ftr-346	585	35	in	in	ADP
ftr-346	585	36	taxing	tax	VERB
ftr-346	585	37	capital	capital	NOUN
ftr-346	585	38	income	income	NOUN
ftr-346	585	39	in	in	ADP
ftr-346	585	40	the	the	DET
ftr-346	585	41	european	european	PROPN
ftr-346	585	42	union	union	PROPN
ftr-346	585	43	46	46	NUM
ftr-346	585	44	,	,	PUNCT
ftr-346	585	45	52	52	NUM
ftr-346	585	46	-	-	SYM
ftr-346	585	47	53	53	NUM
ftr-346	585	48	(	(	PUNCT
ftr-346	585	49	sjibren	sjibren	NOUN
ftr-346	585	50	cnossen	cnossen	NOUN
ftr-346	585	51	ed	ed	NOUN
ftr-346	585	52	.	.	PROPN
ftr-346	585	53	,	,	PUNCT
ftr-346	585	54	2000	2000	NUM
ftr-346	585	55	)	)	PUNCT
ftr-346	585	56	,	,	PUNCT
ftr-346	585	57	reprinted	reprint	VERB
ftr-346	585	58	in	in	ADP
ftr-346	585	59	michael	michael	PROPN
ftr-346	585	60	j.	j.	PROPN
ftr-346	585	61	graetz	graetz	PROPN
ftr-346	585	62	,	,	PUNCT
ftr-346	585	63	foundations	foundation	NOUN
ftr-346	585	64	of	of	ADP
ftr-346	585	65	international	international	ADJ
ftr-346	585	66	income	income	NOUN
ftr-346	585	67	taxation	taxation	NOUN
ftr-346	585	68	6	6	NUM
ftr-346	585	69	(	(	PUNCT
ftr-346	585	70	2003	2003	NUM
ftr-346	585	71	)	)	PUNCT
ftr-346	585	72	;	;	PUNCT
ftr-346	585	73	avi	avi	NOUN
ftr-346	585	74	-	-	PUNCT
ftr-346	585	75	yonah	yonah	ADJ
ftr-346	585	76	,	,	PUNCT
ftr-346	585	77	electronic	electronic	ADJ
ftr-346	585	78	commerce	commerce	NOUN
ftr-346	585	79	,	,	PUNCT
ftr-346	585	80	supra	supra	PROPN
ftr-346	585	81	note	note	PROPN
ftr-346	585	82	135	135	NUM
ftr-346	585	83	,	,	PUNCT
ftr-346	585	84	at	at	ADP
ftr-346	585	85	521	521	NUM
ftr-346	585	86	;	;	PUNCT
ftr-346	585	87	graetz	graetz	PROPN
ftr-346	585	88	&	&	CCONJ
ftr-346	585	89	grinberg	grinberg	PROPN
ftr-346	585	90	,	,	PUNCT
ftr-346	585	91	supra	supra	PROPN
ftr-346	585	92	note	note	NOUN
ftr-346	585	93	76	76	NUM
ftr-346	585	94	,	,	PUNCT
ftr-346	585	95	at	at	ADP
ftr-346	585	96	569	569	NUM
ftr-346	585	97	;	;	PUNCT
ftr-346	585	98	michael	michael	PROPN
ftr-346	585	99	s.	s.	PROPN
ftr-346	585	100	kirsch	kirsch	PROPN
ftr-346	585	101	,	,	PUNCT
ftr-346	585	102	the	the	DET
ftr-346	585	103	role	role	NOUN
ftr-346	585	104	ofphysical	ofphysical	ADJ
ftr-346	585	105	presence	presence	NOUN
ftr-346	585	106	in	in	ADP
ftr-346	585	107	the	the	DET
ftr-346	585	108	taxation	taxation	NOUN
ftr-346	585	109	of	of	ADP
ftr-346	585	110	cross	cross	ADJ
ftr-346	585	111	-	-	ADJ
ftr-346	585	112	border	border	ADJ
ftr-346	585	113	personal	personal	ADJ
ftr-346	585	114	services	service	NOUN
ftr-346	585	115	,	,	PUNCT
ftr-346	585	116	51	51	NUM
ftr-346	585	117	b.c	b.c	PROPN
ftr-346	585	118	.	.	PROPN
ftr-346	585	119	l.	l.	PROPN
ftr-346	585	120	rev	rev	PROPN
ftr-346	585	121	.	.	PROPN
ftr-346	585	122	993	993	NUM
ftr-346	585	123	,	,	PUNCT
ftr-346	585	124	1040	1040	NUM
ftr-346	585	125	(	(	PUNCT
ftr-346	585	126	2010	2010	NUM
ftr-346	585	127	)	)	PUNCT
ftr-346	586	1	[	[	X
ftr-346	586	2	hereinafter	hereinafter	NOUN
ftr-346	586	3	kirsch	kirsch	NOUN
ftr-346	586	4	,	,	PUNCT
ftr-346	586	5	services	service	NOUN
ftr-346	586	6	]	]	PUNCT
ftr-346	586	7	;	;	PUNCT
ftr-346	586	8	mason	mason	PROPN
ftr-346	586	9	,	,	PUNCT
ftr-346	586	10	supra	supra	PROPN
ftr-346	586	11	note	note	PROPN
ftr-346	586	12	84	84	NUM
ftr-346	586	13	,	,	PUNCT
ftr-346	586	14	at	at	ADP
ftr-346	586	15	1553	1553	NUM
ftr-346	586	16	-	-	SYM
ftr-346	586	17	54	54	NUM
ftr-346	586	18	;	;	PUNCT
ftr-346	586	19	carlo	carlo	PROPN
ftr-346	586	20	garbarino	garbarino	PROPN
ftr-346	586	21	,	,	PUNCT
ftr-346	586	22	a	a	DET
ftr-346	586	23	study	study	NOUN
ftr-346	586	24	of	of	ADP
ftr-346	586	25	the	the	DET
ftr-346	586	26	international	international	ADJ
ftr-346	586	27	tax	tax	NOUN
ftr-346	586	28	policy	policy	NOUN
ftr-346	586	29	process	process	NOUN
ftr-346	586	30	:	:	PUNCT
ftr-346	586	31	defining	define	VERB
ftr-346	586	32	the	the	DET
ftr-346	586	33	rules	rule	NOUN
ftr-346	586	34	for	for	ADP
ftr-346	586	35	sourcing	source	VERB
ftr-346	586	36	income	income	NOUN
ftr-346	586	37	from	from	ADP
ftr-346	586	38	isolated	isolated	ADJ
ftr-346	586	39	sales	sale	NOUN
ftr-346	586	40	of	of	ADP
ftr-346	586	41	goods	good	NOUN
ftr-346	586	42	,	,	PUNCT
ftr-346	586	43	29	29	NUM
ftr-346	586	44	harv	harv	NOUN
ftr-346	586	45	.	.	PUNCT
ftr-346	587	1	int'l	int'l	PROPN
ftr-346	587	2	l.j	l.j	PROPN
ftr-346	587	3	.	.	PROPN
ftr-346	587	4	393	393	NUM
ftr-346	587	5	,	,	PUNCT
ftr-346	587	6	394	394	NUM
ftr-346	587	7	(	(	PUNCT
ftr-346	587	8	1988	1988	NUM
ftr-346	587	9	)	)	PUNCT
ftr-346	587	10	;	;	PUNCT
ftr-346	587	11	william	william	PROPN
ftr-346	587	12	b.	b.	PROPN
ftr-346	587	13	barker	barker	PROPN
ftr-346	587	14	,	,	PUNCT
ftr-346	587	15	an	an	DET
ftr-346	587	16	international	international	ADJ
ftr-346	587	17	tax	tax	NOUN
ftr-346	587	18	system	system	NOUN
ftr-346	587	19	for	for	ADP
ftr-346	587	20	emerging	emerge	VERB
ftr-346	587	21	economies	economy	NOUN
ftr-346	587	22	,	,	PUNCT
ftr-346	587	23	tax	tax	NOUN
ftr-346	587	24	sparing	sparing	NOUN
ftr-346	587	25	,	,	PUNCT
ftr-346	587	26	and	and	CCONJ
ftr-346	587	27	development	development	NOUN
ftr-346	587	28	:	:	PUNCT
ftr-346	587	29	it	it	PRON
ftr-346	587	30	is	be	AUX
ftr-346	587	31	all	all	ADV
ftr-346	587	32	about	about	ADP
ftr-346	587	33	source	source	NOUN
ftr-346	587	34	!	!	PUNCT
ftr-346	587	35	,	,	PUNCT
ftr-346	587	36	29	29	NUM
ftr-346	587	37	u.	u.	PROPN
ftr-346	587	38	pa	pa	PROPN
ftr-346	587	39	.	.	PUNCT
ftr-346	588	1	j.	j.	PROPN
ftr-346	588	2	int'l	int'l	PROPN
ftr-346	588	3	l.	l.	PROPN
ftr-346	588	4	349	349	NUM
ftr-346	588	5	,	,	PUNCT
ftr-346	588	6	369	369	NUM
ftr-346	588	7	-	-	SYM
ftr-346	588	8	70	70	NUM
ftr-346	588	9	(	(	PUNCT
ftr-346	588	10	2007	2007	NUM
ftr-346	588	11	)	)	PUNCT
ftr-346	588	12	;	;	PUNCT
ftr-346	588	13	benshalom	benshalom	NOUN
ftr-346	588	14	,	,	PUNCT
ftr-346	588	15	supra	supra	PROPN
ftr-346	588	16	note	note	PROPN
ftr-346	588	17	84	84	NUM
ftr-346	588	18	,	,	PUNCT
ftr-346	588	19	at	at	ADP
ftr-346	588	20	75	75	NUM
ftr-346	588	21	;	;	PUNCT
ftr-346	588	22	steven	steven	PROPN
ftr-346	588	23	a.	a.	PROPN
ftr-346	588	24	dean	dean	PROPN
ftr-346	588	25	,	,	PUNCT
ftr-346	588	26	more	more	ADJ
ftr-346	588	27	cooperation	cooperation	NOUN
ftr-346	588	28	,	,	PUNCT
ftr-346	588	29	less	less	ADJ
ftr-346	588	30	uniformity	uniformity	NOUN
ftr-346	588	31	:	:	PUNCT
ftr-346	588	32	tax	tax	NOUN
ftr-346	588	33	deharmonization	deharmonization	NOUN
ftr-346	588	34	and	and	CCONJ
ftr-346	588	35	the	the	DET
ftr-346	588	36	future	future	NOUN
ftr-346	588	37	of	of	ADP
ftr-346	588	38	the	the	DET
ftr-346	588	39	international	international	ADJ
ftr-346	588	40	tax	tax	NOUN
ftr-346	588	41	regime	regime	NOUN
ftr-346	588	42	,	,	PUNCT
ftr-346	588	43	84	84	NUM
ftr-346	588	44	tul	tul	NOUN
ftr-346	588	45	.	.	PUNCT
ftr-346	588	46	l.	l.	PROPN
ftr-346	588	47	rev	rev	PROPN
ftr-346	588	48	.	.	PROPN
ftr-346	588	49	125	125	NUM
ftr-346	588	50	,	,	PUNCT
ftr-346	588	51	161	161	NUM
ftr-346	588	52	&	&	CCONJ
ftr-346	588	53	n.163	n.163	NUM
ftr-346	588	54	(	(	PUNCT
ftr-346	588	55	2009	2009	NUM
ftr-346	588	56	)	)	PUNCT
ftr-346	588	57	(	(	PUNCT
ftr-346	588	58	referring	refer	VERB
ftr-346	588	59	to	to	ADP
ftr-346	588	60	the	the	DET
ftr-346	588	61	benefits	benefit	NOUN
ftr-346	588	62	principle	principle	NOUN
ftr-346	588	63	,	,	PUNCT
ftr-346	588	64	used	use	VERB
ftr-346	588	65	to	to	PART
ftr-346	588	66	assign	assign	VERB
ftr-346	588	67	tax	tax	NOUN
ftr-346	588	68	jurisdiction	jurisdiction	NOUN
ftr-346	588	69	,	,	PUNCT
ftr-346	588	70	as	as	ADP
ftr-346	588	71	being	be	AUX
ftr-346	588	72	in	in	ADP
ftr-346	588	73	some	some	DET
ftr-346	588	74	respects	respect	NOUN
ftr-346	588	75	"	"	PUNCT
ftr-346	588	76	the	the	DET
ftr-346	588	77	cornerstone	cornerstone	NOUN
ftr-346	588	78	of	of	ADP
ftr-346	588	79	the	the	DET
ftr-346	588	80	modern	modern	ADJ
ftr-346	588	81	income	income	NOUN
ftr-346	588	82	tax	tax	NOUN
ftr-346	588	83	regime	regime	NOUN
ftr-346	588	84	"	"	PUNCT
ftr-346	588	85	)	)	PUNCT
ftr-346	588	86	;	;	PUNCT
ftr-346	588	87	kim	kim	PROPN
ftr-346	588	88	brooks	brooks	PROPN
ftr-346	588	89	,	,	PUNCT
ftr-346	588	90	inter	inter	ADJ
ftr-346	588	91	-	-	ADJ
ftr-346	588	92	nation	nation	ADJ
ftr-346	588	93	equity	equity	NOUN
ftr-346	588	94	:	:	PUNCT
ftr-346	588	95	the	the	DET
ftr-346	588	96	development	development	NOUN
ftr-346	588	97	of	of	ADP
ftr-346	588	98	an	an	DET
ftr-346	588	99	important	important	ADJ
ftr-346	588	100	but	but	CCONJ
ftr-346	588	101	underappreciated	underappreciated	ADJ
ftr-346	588	102	international	international	ADJ
ftr-346	588	103	tax	tax	NOUN
ftr-346	588	104	policy	policy	NOUN
ftr-346	588	105	objective	objective	NOUN
ftr-346	588	106	,	,	PUNCT
ftr-346	588	107	in	in	ADP
ftr-346	588	108	tax	tax	NOUN
ftr-346	588	109	reform	reform	NOUN
ftr-346	588	110	in	in	ADP
ftr-346	588	111	the	the	DET
ftr-346	588	112	21st	21st	ADJ
ftr-346	588	113	century	century	NOUN
ftr-346	588	114	471	471	NUM
ftr-346	588	115	,	,	PUNCT
ftr-346	588	116	492	492	NUM
ftr-346	588	117	(	(	PUNCT
ftr-346	588	118	john	john	PROPN
ftr-346	588	119	g.	g.	PROPN
ftr-346	588	120	head	head	PROPN
ftr-346	588	121	&	&	CCONJ
ftr-346	588	122	richard	richard	PROPN
ftr-346	588	123	krever	krever	PROPN
ftr-346	588	124	,	,	PUNCT
ftr-346	588	125	eds	eds	PROPN
ftr-346	588	126	.	.	PROPN
ftr-346	588	127	,	,	PUNCT
ftr-346	588	128	2009	2009	NUM
ftr-346	588	129	)	)	PUNCT
ftr-346	588	130	;	;	PUNCT
ftr-346	588	131	lokken	lokken	VERB
ftr-346	588	132	,	,	PUNCT
ftr-346	588	133	source	source	NOUN
ftr-346	588	134	,	,	PUNCT
ftr-346	588	135	supra	supra	PROPN
ftr-346	588	136	note	note	NOUN
ftr-346	588	137	49	49	NUM
ftr-346	588	138	at	at	ADP
ftr-346	588	139	3	3	NUM
ftr-346	588	140	;	;	PUNCT
ftr-346	589	1	jeffrey	jeffrey	PROPN
ftr-346	589	2	m.	m.	PROPN
ftr-346	589	3	col6n	col6n	PROPN
ftr-346	589	4	,	,	PUNCT
ftr-346	589	5	financial	financial	ADJ
ftr-346	589	6	products	product	NOUN
ftr-346	589	7	and	and	CCONJ
ftr-346	589	8	source	source	NOUN
ftr-346	589	9	basis	basis	NOUN
ftr-346	589	10	taxation	taxation	NOUN
ftr-346	589	11	:	:	PUNCT
ftr-346	589	12	us	we	PRON
ftr-346	589	13	.	.	PUNCT
ftr-346	590	1	international	international	ADJ
ftr-346	590	2	tax	tax	NOUN
ftr-346	590	3	policy	policy	NOUN
ftr-346	590	4	at	at	ADP
ftr-346	590	5	the	the	DET
ftr-346	590	6	crossroads	crossroad	NOUN
ftr-346	590	7	,	,	PUNCT
ftr-346	590	8	1999	1999	NUM
ftr-346	590	9	u.	u.	PROPN
ftr-346	590	10	ill	ill	PROPN
ftr-346	590	11	.	.	PUNCT
ftr-346	591	1	l.	l.	PROPN
ftr-346	591	2	rev	rev	PROPN
ftr-346	591	3	.	.	PROPN
ftr-346	591	4	775	775	NUM
ftr-346	591	5	,	,	PUNCT
ftr-346	591	6	781	781	NUM
ftr-346	591	7	;	;	PUNCT
ftr-346	591	8	edward	edward	PROPN
ftr-346	591	9	a.	a.	NOUN
ftr-346	591	10	zelinsky	zelinsky	PROPN
ftr-346	591	11	,	,	PUNCT
ftr-346	591	12	citizenship	citizenship	NOUN
ftr-346	591	13	and	and	CCONJ
ftr-346	591	14	worldwide	worldwide	ADJ
ftr-346	591	15	taxation	taxation	NOUN
ftr-346	591	16	:	:	PUNCT
ftr-346	591	17	citizenship	citizenship	NOUN
ftr-346	591	18	as	as	ADP
ftr-346	591	19	an	an	DET
ftr-346	591	20	administrable	administrable	ADJ
ftr-346	591	21	proxy	proxy	NOUN
ftr-346	591	22	for	for	ADP
ftr-346	591	23	domicile	domicile	NOUN
ftr-346	591	24	,	,	PUNCT
ftr-346	591	25	96	96	NUM
ftr-346	591	26	iowa	iowa	PROPN
ftr-346	591	27	l.	l.	PROPN
ftr-346	591	28	rev	rev	PROPN
ftr-346	591	29	.	.	PROPN
ftr-346	591	30	1289	1289	NUM
ftr-346	591	31	,	,	PUNCT
ftr-346	591	32	129394	129394	NUM
ftr-346	591	33	(	(	PUNCT
ftr-346	591	34	2011	2011	NUM
ftr-346	591	35	)	)	PUNCT
ftr-346	591	36	(	(	PUNCT
ftr-346	591	37	viewing	view	VERB
ftr-346	591	38	source	source	NOUN
ftr-346	591	39	taxation	taxation	NOUN
ftr-346	591	40	as	as	SCONJ
ftr-346	591	41	justified	justify	VERB
ftr-346	591	42	by	by	ADP
ftr-346	591	43	the	the	DET
ftr-346	591	44	benefits	benefit	NOUN
ftr-346	591	45	principle	principle	NOUN
ftr-346	591	46	on	on	ADP
ftr-346	591	47	a	a	DET
ftr-346	591	48	theoretical	theoretical	ADJ
ftr-346	591	49	level	level	NOUN
ftr-346	591	50	)	)	PUNCT
ftr-346	591	51	;	;	PUNCT
ftr-346	591	52	cf	cf	NOUN
ftr-346	591	53	oecd	oecd	PROPN
ftr-346	591	54	,	,	PUNCT
ftr-346	591	55	e	e	PROPN
ftr-346	591	56	-	-	PROPN
ftr-346	591	57	commerce	commerce	NOUN
ftr-346	591	58	supra	supra	PROPN
ftr-346	591	59	note	note	PROPN
ftr-346	591	60	107	107	NUM
ftr-346	591	61	,	,	PUNCT
ftr-346	591	62	at	at	ADP
ftr-346	591	63	12	12	NUM
ftr-346	591	64	,	,	PUNCT
ftr-346	591	65	(	(	PUNCT
ftr-346	591	66	referring	refer	VERB
ftr-346	591	67	to	to	ADP
ftr-346	591	68	the	the	DET
ftr-346	591	69	benefits	benefit	NOUN
ftr-346	591	70	principle	principle	NOUN
ftr-346	591	71	as	as	ADP
ftr-346	591	72	a	a	DET
ftr-346	591	73	justification	justification	NOUN
ftr-346	591	74	for	for	ADP
ftr-346	591	75	source	source	NOUN
ftr-346	591	76	taxation	taxation	NOUN
ftr-346	591	77	;	;	PUNCT
ftr-346	591	78	stating	state	VERB
ftr-346	591	79	that	that	SCONJ
ftr-346	591	80	source	source	NOUN
ftr-346	591	81	taxation	taxation	NOUN
ftr-346	591	82	may	may	AUX
ftr-346	591	83	also	also	ADV
ftr-346	591	84	serve	serve	VERB
ftr-346	591	85	to	to	PART
ftr-346	591	86	prevent	prevent	VERB
ftr-346	591	87	nonresidents	nonresident	NOUN
ftr-346	591	88	from	from	ADP
ftr-346	591	89	capturing	capture	VERB
ftr-346	591	90	all	all	PRON
ftr-346	591	91	of	of	ADP
ftr-346	591	92	the	the	DET
ftr-346	591	93	economic	economic	ADJ
ftr-346	591	94	rent	rent	NOUN
ftr-346	591	95	derived	derive	VERB
ftr-346	591	96	from	from	ADP
ftr-346	591	97	exploiting	exploit	VERB
ftr-346	591	98	the	the	DET
ftr-346	591	99	host	host	NOUN
ftr-346	591	100	country	country	NOUN
ftr-346	591	101	's	's	PART
ftr-346	591	102	resources	resource	NOUN
ftr-346	591	103	)	)	PUNCT
ftr-346	591	104	;	;	PUNCT
ftr-346	592	1	mitchell	mitchell	PROPN
ftr-346	592	2	a.	a.	PROPN
ftr-346	592	3	kane	kane	PROPN
ftr-346	592	4	,	,	PUNCT
ftr-346	592	5	risk	risk	NOUN
ftr-346	592	6	and	and	CCONJ
ftr-346	592	7	redistribution	redistribution	NOUN
ftr-346	592	8	in	in	ADP
ftr-346	592	9	open	open	ADJ
ftr-346	592	10	and	and	CCONJ
ftr-346	592	11	closed	closed	ADJ
ftr-346	592	12	economies	economy	NOUN
ftr-346	592	13	,	,	PUNCT
ftr-346	592	14	92	92	NUM
ftr-346	592	15	va	va	NOUN
ftr-346	592	16	.	.	PUNCT
ftr-346	592	17	l.	l.	PROPN
ftr-346	592	18	rev	rev	PROPN
ftr-346	592	19	.	.	PROPN
ftr-346	592	20	867	867	NUM
ftr-346	592	21	,	,	PUNCT
ftr-346	592	22	904	904	NUM
ftr-346	592	23	-	-	SYM
ftr-346	592	24	05	05	NUM
ftr-346	592	25	(	(	PUNCT
ftr-346	592	26	2006	2006	NUM
ftr-346	592	27	)	)	PUNCT
ftr-346	592	28	(	(	PUNCT
ftr-346	592	29	stating	state	VERB
ftr-346	592	30	that	that	PRON
ftr-346	592	31	source	source	NOUN
ftr-346	592	32	taxation	taxation	NOUN
ftr-346	592	33	is	be	AUX
ftr-346	592	34	typically	typically	ADV
ftr-346	592	35	grounded	ground	VERB
ftr-346	592	36	either	either	CCONJ
ftr-346	592	37	upon	upon	SCONJ
ftr-346	592	38	the	the	DET
ftr-346	592	39	benefits	benefit	NOUN
ftr-346	592	40	principle	principle	NOUN
ftr-346	592	41	or	or	CCONJ
ftr-346	592	42	a	a	DET
ftr-346	592	43	theory	theory	NOUN
ftr-346	592	44	of	of	ADP
ftr-346	592	45	economic	economic	ADJ
ftr-346	592	46	rents	rent	NOUN
ftr-346	592	47	)	)	PUNCT
ftr-346	592	48	.	.	PUNCT
ftr-346	593	1	for	for	ADP
ftr-346	593	2	a	a	DET
ftr-346	593	3	recent	recent	ADJ
ftr-346	593	4	discussion	discussion	NOUN
ftr-346	593	5	of	of	ADP
ftr-346	593	6	the	the	DET
ftr-346	593	7	benefits	benefit	NOUN
ftr-346	593	8	principle	principle	NOUN
ftr-346	593	9	for	for	ADP
ftr-346	593	10	taxation	taxation	NOUN
ftr-346	593	11	in	in	ADP
ftr-346	593	12	general	general	ADJ
ftr-346	593	13	,	,	PUNCT
ftr-346	593	14	see	see	VERB
ftr-346	593	15	james	james	PROPN
ftr-346	593	16	r.	r.	PROPN
ftr-346	593	17	repetti	repetti	PROPN
ftr-346	593	18	,	,	PUNCT
ftr-346	593	19	democracy	democracy	NOUN
ftr-346	593	20	and	and	CCONJ
ftr-346	593	21	opportunity	opportunity	NOUN
ftr-346	593	22	:	:	PUNCT
ftr-346	593	23	a	a	DET
ftr-346	593	24	new	new	ADJ
ftr-346	593	25	paradigm	paradigm	NOUN
ftr-346	593	26	in	in	ADP
ftr-346	593	27	tax	tax	NOUN
ftr-346	593	28	equity	equity	NOUN
ftr-346	593	29	,	,	PUNCT
ftr-346	593	30	61	61	NUM
ftr-346	593	31	vand	vand	NOUN
ftr-346	593	32	.	.	PUNCT
ftr-346	594	1	l.	l.	PROPN
ftr-346	594	2	rev	rev	PROPN
ftr-346	594	3	.	.	PROPN
ftr-346	594	4	1129	1129	NUM
ftr-346	594	5	,	,	PUNCT
ftr-346	594	6	1135	1135	NUM
ftr-346	594	7	-	-	SYM
ftr-346	594	8	38	38	NUM
ftr-346	594	9	(	(	PUNCT
ftr-346	594	10	2008	2008	NUM
ftr-346	594	11	)	)	PUNCT
ftr-346	594	12	.	.	PUNCT
ftr-346	595	1	590	590	NUM
ftr-346	596	1	[	[	NOUN
ftr-346	596	2	vol	vol	NOUN
ftr-346	596	3	.	.	PUNCT
ftr-346	596	4	11	11	NUM
ftr-346	596	5	:	:	SYM
ftr-346	596	6	7	7	NUM
ftr-346	596	7	sourcing	source	VERB
ftr-346	596	8	income	income	NOUN
ftr-346	596	9	among	among	ADP
ftr-346	596	10	nations	nation	NOUN
ftr-346	596	11	and	and	CCONJ
ftr-346	596	12	legal	legal	ADJ
ftr-346	596	13	)	)	PUNCT
ftr-346	596	14	,	,	PUNCT
ftr-346	596	15	public	public	ADJ
ftr-346	596	16	safety	safety	NOUN
ftr-346	596	17	,	,	PUNCT
ftr-346	596	18	national	national	ADJ
ftr-346	596	19	security	security	NOUN
ftr-346	596	20	,	,	PUNCT
ftr-346	596	21	and	and	CCONJ
ftr-346	596	22	a	a	DET
ftr-346	596	23	skilled	skilled	ADJ
ftr-346	596	24	workforce.14	workforce.14	NOUN
ftr-346	596	25	7	7	NUM
ftr-346	596	26	consequently	consequently	ADV
ftr-346	596	27	,	,	PUNCT
ftr-346	596	28	a	a	DET
ftr-346	596	29	key	key	ADJ
ftr-346	596	30	principle	principle	NOUN
ftr-346	596	31	in	in	ADP
ftr-346	596	32	determining	determine	VERB
ftr-346	596	33	whether	whether	SCONJ
ftr-346	596	34	an	an	DET
ftr-346	596	35	item	item	NOUN
ftr-346	596	36	of	of	ADP
ftr-346	596	37	income	income	NOUN
ftr-346	596	38	should	should	AUX
ftr-346	596	39	be	be	AUX
ftr-346	596	40	sourced	source	VERB
ftr-346	596	41	to	to	ADP
ftr-346	596	42	a	a	DET
ftr-346	596	43	particular	particular	ADJ
ftr-346	596	44	country	country	NOUN
ftr-346	596	45	is	be	AUX
ftr-346	596	46	whether	whether	SCONJ
ftr-346	596	47	that	that	DET
ftr-346	596	48	country	country	NOUN
ftr-346	596	49	provides	provide	VERB
ftr-346	596	50	the	the	DET
ftr-346	596	51	taxpayer	taxpayer	NOUN
ftr-346	596	52	with	with	ADP
ftr-346	596	53	governmental	governmental	ADJ
ftr-346	596	54	benefits	benefit	NOUN
ftr-346	596	55	that	that	PRON
ftr-346	596	56	relate	relate	VERB
ftr-346	596	57	to	to	ADP
ftr-346	596	58	the	the	DET
ftr-346	596	59	income.14	income.14	NOUN
ftr-346	596	60	8	8	NUM
ftr-346	596	61	closely	closely	ADV
ftr-346	596	62	aligned	align	VERB
ftr-346	596	63	with	with	ADP
ftr-346	596	64	the	the	DET
ftr-346	596	65	benefits	benefit	NOUN
ftr-346	596	66	principle	principle	ADJ
ftr-346	596	67	basis	basis	NOUN
ftr-346	596	68	for	for	ADP
ftr-346	596	69	sourcing	sourcing	NOUN
ftr-346	596	70	is	be	AUX
ftr-346	596	71	the	the	DET
ftr-346	596	72	view	view	NOUN
ftr-346	596	73	that	that	SCONJ
ftr-346	596	74	income	income	NOUN
ftr-346	596	75	should	should	AUX
ftr-346	596	76	be	be	AUX
ftr-346	596	77	sourced	source	VERB
ftr-346	596	78	according	accord	VERB
ftr-346	596	79	to	to	ADP
ftr-346	596	80	the	the	DET
ftr-346	596	81	location	location	NOUN
ftr-346	596	82	of	of	ADP
ftr-346	596	83	the	the	DET
ftr-346	596	84	economic	economic	ADJ
ftr-346	596	85	activities	activity	NOUN
ftr-346	596	86	that	that	PRON
ftr-346	596	87	give	give	VERB
ftr-346	596	88	rise	rise	NOUN
ftr-346	596	89	to	to	ADP
ftr-346	596	90	the	the	DET
ftr-346	596	91	income	income	NOUN
ftr-346	596	92	.	.	PUNCT
ftr-346	597	1	'49	'49	NUM
ftr-346	597	2	the	the	DET
ftr-346	597	3	economic	economic	ADJ
ftr-346	597	4	nexus	nexus	NOUN
ftr-346	597	5	basis	basis	NOUN
ftr-346	597	6	for	for	ADP
ftr-346	597	7	sourcing	sourcing	NOUN
ftr-346	597	8	is	be	AUX
ftr-346	597	9	best	well	ADV
ftr-346	597	10	understood	understand	VERB
ftr-346	597	11	as	as	ADP
ftr-346	597	12	a	a	DET
ftr-346	597	13	surrogate	surrogate	NOUN
ftr-346	597	14	for	for	ADP
ftr-346	597	15	the	the	DET
ftr-346	597	16	benefits	benefit	NOUN
ftr-346	597	17	principle	principle	NOUN
ftr-346	597	18	that	that	PRON
ftr-346	597	19	is	be	AUX
ftr-346	597	20	,	,	PUNCT
ftr-346	597	21	the	the	DET
ftr-346	597	22	location	location	NOUN
ftr-346	597	23	of	of	ADP
ftr-346	597	24	economic	economic	ADJ
ftr-346	597	25	activities	activity	NOUN
ftr-346	597	26	is	be	AUX
ftr-346	597	27	where	where	SCONJ
ftr-346	597	28	the	the	DET
ftr-346	597	29	taxpayer	taxpayer	NOUN
ftr-346	597	30	receives	receive	VERB
ftr-346	597	31	government	government	NOUN
ftr-346	597	32	benefits	benefit	NOUN
ftr-346	597	33	that	that	PRON
ftr-346	597	34	justify	justify	VERB
ftr-346	597	35	a	a	DET
ftr-346	597	36	source	source	NOUN
ftr-346	597	37	tax	tax	NOUN
ftr-346	597	38	.	.	PUNCT
ftr-346	598	1	50	50	NUM
ftr-346	598	2	indeed	indeed	ADV
ftr-346	598	3	,	,	PUNCT
ftr-346	598	4	authorities	authority	NOUN
ftr-346	598	5	referring	refer	VERB
ftr-346	598	6	to	to	ADP
ftr-346	598	7	the	the	DET
ftr-346	598	8	economic	economic	ADJ
ftr-346	598	9	nexus	nexus	NOUN
ftr-346	598	10	basis	basis	NOUN
ftr-346	598	11	for	for	ADP
ftr-346	598	12	sourcing	source	VERB
ftr-346	598	13	income	income	NOUN
ftr-346	598	14	usually	usually	ADV
ftr-346	598	15	also	also	ADV
ftr-346	598	16	refer	refer	VERB
ftr-346	598	17	to	to	ADP
ftr-346	598	18	the	the	DET
ftr-346	598	19	place	place	NOUN
ftr-346	598	20	of	of	ADP
ftr-346	598	21	legal	legal	ADJ
ftr-346	598	22	protections	protection	NOUN
ftr-346	598	23	as	as	ADP
ftr-346	598	24	a	a	DET
ftr-346	598	25	basis	basis	NOUN
ftr-346	598	26	for	for	ADP
ftr-346	598	27	sourcing,'5	sourcing,'5	NOUN
ftr-346	598	28	thus	thus	ADV
ftr-346	598	29	suggesting	suggest	VERB
ftr-346	598	30	that	that	SCONJ
ftr-346	598	31	it	it	PRON
ftr-346	598	32	is	be	AUX
ftr-346	598	33	the	the	DET
ftr-346	598	34	connection	connection	NOUN
ftr-346	598	35	to	to	ADP
ftr-346	598	36	government	government	NOUN
ftr-346	598	37	benefits	benefit	NOUN
ftr-346	598	38	that	that	PRON
ftr-346	598	39	underlies	underlie	VERB
ftr-346	598	40	the	the	DET
ftr-346	598	41	focus	focus	NOUN
ftr-346	598	42	on	on	ADP
ftr-346	598	43	economic	economic	ADJ
ftr-346	598	44	activities	activity	NOUN
ftr-346	598	45	.	.	PUNCT
ftr-346	599	1	importantly	importantly	ADV
ftr-346	599	2	,	,	PUNCT
ftr-346	599	3	economic	economic	ADJ
ftr-346	599	4	nexus	nexus	NOUN
ftr-346	599	5	is	be	AUX
ftr-346	599	6	an	an	DET
ftr-346	599	7	incomplete	incomplete	ADJ
ftr-346	599	8	surrogate	surrogate	NOUN
ftr-346	599	9	for	for	ADP
ftr-346	599	10	the	the	DET
ftr-346	599	11	benefits	benefit	NOUN
ftr-346	599	12	principle	principle	NOUN
ftr-346	599	13	in	in	ADP
ftr-346	599	14	that	that	PRON
ftr-346	599	15	by	by	ADP
ftr-346	599	16	focusing	focus	VERB
ftr-346	599	17	on	on	ADP
ftr-346	599	18	the	the	DET
ftr-346	599	19	location	location	NOUN
ftr-346	599	20	of	of	ADP
ftr-346	599	21	economic	economic	ADJ
ftr-346	599	22	activities	activity	NOUN
ftr-346	599	23	conducted	conduct	VERB
ftr-346	599	24	by	by	ADP
ftr-346	599	25	taxpayer	taxpayer	NOUN
ftr-346	599	26	,	,	PUNCT
ftr-346	599	27	it	it	PRON
ftr-346	599	28	ignores	ignore	VERB
ftr-346	599	29	government	government	NOUN
ftr-346	599	30	benefits	benefit	NOUN
ftr-346	599	31	provided	provide	VERB
ftr-346	599	32	by	by	ADP
ftr-346	599	33	the	the	DET
ftr-346	599	34	taxpayer	taxpayer	NOUN
ftr-346	599	35	's	's	PART
ftr-346	599	36	country	country	NOUN
ftr-346	599	37	of	of	ADP
ftr-346	599	38	residence	residence	NOUN
ftr-346	599	39	that	that	PRON
ftr-346	599	40	relate	relate	VERB
ftr-346	599	41	to	to	ADP
ftr-346	599	42	the	the	DET
ftr-346	599	43	earning	earning	NOUN
ftr-346	599	44	and	and	CCONJ
ftr-346	599	45	enjoyment	enjoyment	NOUN
ftr-346	599	46	of	of	ADP
ftr-346	599	47	income	income	NOUN
ftr-346	599	48	by	by	ADP
ftr-346	599	49	the	the	DET
ftr-346	599	50	taxpayer	taxpayer	NOUN
ftr-346	599	51	.	.	PUNCT
ftr-346	600	1	5	5	NUM
ftr-346	600	2	2	2	NUM
ftr-346	600	3	147	147	NUM
ftr-346	600	4	.	.	PUNCT
ftr-346	601	1	see	see	VERB
ftr-346	601	2	shay	shay	PROPN
ftr-346	601	3	,	,	PUNCT
ftr-346	601	4	fleming	fleming	PROPN
ftr-346	601	5	&	&	CCONJ
ftr-346	601	6	peroni	peroni	PROPN
ftr-346	601	7	,	,	PUNCT
ftr-346	601	8	source	source	NOUN
ftr-346	601	9	rules	rule	NOUN
ftr-346	601	10	,	,	PUNCT
ftr-346	601	11	supra	supra	PROPN
ftr-346	601	12	note	note	NOUN
ftr-346	601	13	1	1	NUM
ftr-346	601	14	,	,	PUNCT
ftr-346	601	15	at	at	ADP
ftr-346	601	16	90	90	NUM
ftr-346	601	17	;	;	PUNCT
ftr-346	601	18	mason	mason	PROPN
ftr-346	601	19	,	,	PUNCT
ftr-346	601	20	supra	supra	PROPN
ftr-346	601	21	note	note	PROPN
ftr-346	601	22	84	84	NUM
ftr-346	601	23	,	,	PUNCT
ftr-346	601	24	at	at	ADP
ftr-346	601	25	1553	1553	NUM
ftr-346	601	26	-	-	SYM
ftr-346	601	27	54	54	NUM
ftr-346	601	28	.	.	PUNCT
ftr-346	602	1	for	for	ADP
ftr-346	602	2	a	a	DET
ftr-346	602	3	more	more	ADV
ftr-346	602	4	detailed	detailed	ADJ
ftr-346	602	5	discussion	discussion	NOUN
ftr-346	602	6	of	of	ADP
ftr-346	602	7	these	these	DET
ftr-346	602	8	public	public	ADJ
ftr-346	602	9	benefits	benefit	NOUN
ftr-346	602	10	,	,	PUNCT
ftr-346	602	11	see	see	VERB
ftr-346	602	12	infra	infra	NOUN
ftr-346	602	13	part	part	NOUN
ftr-346	602	14	iii.c	iii.c	NOUN
ftr-346	602	15	.	.	PUNCT
ftr-346	603	1	1	1	NUM
ftr-346	603	2	.	.	NUM
ftr-346	603	3	148	148	NUM
ftr-346	603	4	.	.	PUNCT
ftr-346	604	1	see	see	VERB
ftr-346	604	2	col6n	col6n	PROPN
ftr-346	604	3	,	,	PUNCT
ftr-346	604	4	supra	supra	PROPN
ftr-346	604	5	note	note	VERB
ftr-346	604	6	146	146	NUM
ftr-346	604	7	,	,	PUNCT
ftr-346	604	8	at	at	ADP
ftr-346	604	9	781	781	NUM
ftr-346	604	10	(	(	PUNCT
ftr-346	604	11	"	"	PUNCT
ftr-346	604	12	a	a	DET
ftr-346	604	13	designation	designation	NOUN
ftr-346	604	14	of	of	ADP
ftr-346	604	15	an	an	DET
ftr-346	604	16	item	item	NOUN
ftr-346	604	17	of	of	ADP
ftr-346	604	18	income	income	NOUN
ftr-346	604	19	as	as	ADP
ftr-346	604	20	u.s	u.s	PROPN
ftr-346	604	21	.	.	PROPN
ftr-346	604	22	(	(	PUNCT
ftr-346	604	23	or	or	CCONJ
ftr-346	604	24	foreign	foreign	ADJ
ftr-346	604	25	)	)	PUNCT
ftr-346	604	26	source	source	NOUN
ftr-346	604	27	indicates	indicate	VERB
ftr-346	604	28	that	that	SCONJ
ftr-346	604	29	the	the	DET
ftr-346	604	30	united	united	PROPN
ftr-346	604	31	states	states	PROPN
ftr-346	604	32	(	(	PUNCT
ftr-346	604	33	or	or	CCONJ
ftr-346	604	34	a	a	DET
ftr-346	604	35	foreign	foreign	ADJ
ftr-346	604	36	country	country	NOUN
ftr-346	604	37	)	)	PUNCT
ftr-346	604	38	is	be	AUX
ftr-346	604	39	the	the	DET
ftr-346	604	40	country	country	NOUN
ftr-346	604	41	that	that	PRON
ftr-346	604	42	has	have	AUX
ftr-346	604	43	provided	provide	VERB
ftr-346	604	44	the	the	DET
ftr-346	604	45	primary	primary	ADJ
ftr-346	604	46	benefits	benefit	NOUN
ftr-346	604	47	resulting	result	VERB
ftr-346	604	48	in	in	ADP
ftr-346	604	49	the	the	DET
ftr-346	604	50	earning	earning	NOUN
ftr-346	604	51	of	of	ADP
ftr-346	604	52	such	such	ADJ
ftr-346	604	53	income	income	NOUN
ftr-346	604	54	and	and	CCONJ
ftr-346	604	55	therefore	therefore	ADV
ftr-346	604	56	has	have	VERB
ftr-346	604	57	primary	primary	ADJ
ftr-346	604	58	tax	tax	NOUN
ftr-346	604	59	jurisdiction	jurisdiction	NOUN
ftr-346	604	60	.	.	PUNCT
ftr-346	605	1	"	"	PUNCT
ftr-346	605	2	)	)	PUNCT
ftr-346	605	3	;	;	PUNCT
ftr-346	605	4	lokken	lokken	VERB
ftr-346	605	5	,	,	PUNCT
ftr-346	605	6	source	source	NOUN
ftr-346	605	7	,	,	PUNCT
ftr-346	605	8	supra	supra	PROPN
ftr-346	605	9	note	note	NOUN
ftr-346	605	10	49	49	NUM
ftr-346	605	11	at	at	ADP
ftr-346	605	12	3	3	NUM
ftr-346	605	13	-	-	SYM
ftr-346	605	14	4	4	NUM
ftr-346	605	15	(	(	PUNCT
ftr-346	605	16	proposing	propose	VERB
ftr-346	605	17	a	a	DET
ftr-346	605	18	conceptual	conceptual	ADJ
ftr-346	605	19	framework	framework	NOUN
ftr-346	605	20	for	for	ADP
ftr-346	605	21	source	source	NOUN
ftr-346	605	22	determinations	determination	NOUN
ftr-346	605	23	that	that	SCONJ
ftr-346	605	24	"	"	PUNCT
ftr-346	605	25	apportions	apportion	VERB
ftr-346	605	26	a	a	DET
ftr-346	605	27	taxpayer	taxpayer	NOUN
ftr-346	605	28	's	's	PART
ftr-346	605	29	ability	ability	NOUN
ftr-346	605	30	to	to	PART
ftr-346	605	31	pay	pay	VERB
ftr-346	605	32	among	among	ADP
ftr-346	605	33	jurisdictions	jurisdiction	NOUN
ftr-346	605	34	in	in	ADP
ftr-346	605	35	a	a	DET
ftr-346	605	36	way	way	NOUN
ftr-346	605	37	that	that	PRON
ftr-346	605	38	reflects	reflect	VERB
ftr-346	605	39	the	the	DET
ftr-346	605	40	governmental	governmental	ADJ
ftr-346	605	41	services	service	NOUN
ftr-346	605	42	and	and	CCONJ
ftr-346	605	43	protections	protection	NOUN
ftr-346	605	44	available	available	ADJ
ftr-346	605	45	to	to	ADP
ftr-346	605	46	the	the	DET
ftr-346	605	47	taxpayer	taxpayer	NOUN
ftr-346	605	48	in	in	ADP
ftr-346	605	49	profit	profit	NOUN
ftr-346	605	50	-	-	PUNCT
ftr-346	605	51	seeking	seek	VERB
ftr-346	605	52	activities	activity	NOUN
ftr-346	605	53	"	"	PUNCT
ftr-346	605	54	)	)	PUNCT
ftr-346	605	55	;	;	PUNCT
ftr-346	605	56	cf	cf	NOUN
ftr-346	605	57	oecd	oecd	PROPN
ftr-346	605	58	,	,	PUNCT
ftr-346	605	59	e	e	NOUN
ftr-346	605	60	-	-	NOUN
ftr-346	605	61	commerce	commerce	NOUN
ftr-346	605	62	,	,	PUNCT
ftr-346	605	63	supra	supra	PROPN
ftr-346	605	64	note	note	VERB
ftr-346	605	65	107	107	NUM
ftr-346	605	66	,	,	PUNCT
ftr-346	605	67	at	at	ADP
ftr-346	605	68	14	14	NUM
ftr-346	605	69	n.20	n.20	NOUN
ftr-346	605	70	(	(	PUNCT
ftr-346	605	71	noting	note	VERB
ftr-346	605	72	that	that	SCONJ
ftr-346	605	73	the	the	DET
ftr-346	605	74	benefits	benefit	NOUN
ftr-346	605	75	principle	principle	NOUN
ftr-346	605	76	,	,	PUNCT
ftr-346	605	77	which	which	PRON
ftr-346	605	78	provides	provide	VERB
ftr-346	605	79	a	a	DET
ftr-346	605	80	justification	justification	NOUN
ftr-346	605	81	for	for	ADP
ftr-346	605	82	source	source	NOUN
ftr-346	605	83	taxation	taxation	NOUN
ftr-346	605	84	,	,	PUNCT
ftr-346	605	85	"	"	PUNCT
ftr-346	605	86	can	can	AUX
ftr-346	605	87	also	also	ADV
ftr-346	605	88	be	be	AUX
ftr-346	605	89	put	put	VERB
ftr-346	605	90	forward	forward	ADV
ftr-346	605	91	as	as	ADP
ftr-346	605	92	a	a	DET
ftr-346	605	93	principle	principle	NOUN
ftr-346	605	94	for	for	ADP
ftr-346	605	95	determining	determine	VERB
ftr-346	605	96	the	the	DET
ftr-346	605	97	source	source	NOUN
ftr-346	605	98	of	of	ADP
ftr-346	605	99	the	the	DET
ftr-346	605	100	business	business	NOUN
ftr-346	605	101	profits	profit	NOUN
ftr-346	605	102	"	"	PUNCT
ftr-346	605	103	)	)	PUNCT
ftr-346	605	104	.	.	PUNCT
ftr-346	606	1	149	149	NUM
ftr-346	606	2	.	.	PUNCT
ftr-346	607	1	see	see	VERB
ftr-346	607	2	supra	supra	PROPN
ftr-346	607	3	notes	note	VERB
ftr-346	607	4	50	50	NUM
ftr-346	607	5	-	-	SYM
ftr-346	607	6	52	52	NUM
ftr-346	607	7	and	and	CCONJ
ftr-346	607	8	accompanying	accompany	VERB
ftr-346	607	9	text	text	NOUN
ftr-346	607	10	.	.	PUNCT
ftr-346	608	1	150	150	NUM
ftr-346	608	2	.	.	PUNCT
ftr-346	609	1	see	see	VERB
ftr-346	609	2	dean	dean	PROPN
ftr-346	609	3	,	,	PUNCT
ftr-346	609	4	supra	supra	PROPN
ftr-346	609	5	note	note	VERB
ftr-346	609	6	146	146	NUM
ftr-346	609	7	,	,	PUNCT
ftr-346	609	8	at	at	ADP
ftr-346	609	9	162	162	NUM
ftr-346	609	10	&	&	CCONJ
ftr-346	609	11	n.	n.	PROPN
ftr-346	609	12	164	164	NUM
ftr-346	609	13	(	(	PUNCT
ftr-346	609	14	indicating	indicate	VERB
ftr-346	609	15	that	that	SCONJ
ftr-346	609	16	the	the	DET
ftr-346	609	17	benefits	benefit	NOUN
ftr-346	609	18	principle	principle	NOUN
ftr-346	609	19	underlies	underlie	VERB
ftr-346	609	20	the	the	DET
ftr-346	609	21	recognized	recognize	VERB
ftr-346	609	22	right	right	NOUN
ftr-346	609	23	of	of	ADP
ftr-346	609	24	a	a	DET
ftr-346	609	25	country	country	NOUN
ftr-346	609	26	to	to	PART
ftr-346	609	27	tax	tax	NOUN
ftr-346	609	28	income	income	NOUN
ftr-346	609	29	derived	derive	VERB
ftr-346	609	30	from	from	ADP
ftr-346	609	31	economic	economic	ADJ
ftr-346	609	32	activity	activity	NOUN
ftr-346	609	33	occurring	occur	VERB
ftr-346	609	34	within	within	ADP
ftr-346	609	35	its	its	PRON
ftr-346	609	36	borders	border	NOUN
ftr-346	609	37	)	)	PUNCT
ftr-346	609	38	.	.	PUNCT
ftr-346	610	1	151	151	NUM
ftr-346	610	2	.	.	PUNCT
ftr-346	611	1	see	see	VERB
ftr-346	611	2	treasury	treasury	PROPN
ftr-346	611	3	ii	ii	PROPN
ftr-346	611	4	,	,	PUNCT
ftr-346	611	5	supra	supra	PROPN
ftr-346	611	6	note	note	VERB
ftr-346	611	7	50	50	NUM
ftr-346	611	8	,	,	PUNCT
ftr-346	611	9	at	at	ADP
ftr-346	611	10	399	399	NUM
ftr-346	611	11	.	.	PUNCT
ftr-346	612	1	152	152	NUM
ftr-346	612	2	.	.	PUNCT
ftr-346	613	1	cf	cf	NOUN
ftr-346	613	2	dean	dean	PROPN
ftr-346	613	3	,	,	PUNCT
ftr-346	613	4	supra	supra	PROPN
ftr-346	613	5	note	note	VERB
ftr-346	613	6	146	146	NUM
ftr-346	613	7	,	,	PUNCT
ftr-346	613	8	at	at	ADP
ftr-346	613	9	161	161	NUM
ftr-346	613	10	n.162	n.162	NOUN
ftr-346	613	11	(	(	PUNCT
ftr-346	613	12	stating	state	VERB
ftr-346	613	13	that	that	SCONJ
ftr-346	613	14	the	the	DET
ftr-346	613	15	benefits	benefit	NOUN
ftr-346	613	16	principle	principle	NOUN
ftr-346	613	17	also	also	ADV
ftr-346	613	18	describes	describe	VERB
ftr-346	613	19	the	the	DET
ftr-346	613	20	relationship	relationship	NOUN
ftr-346	613	21	between	between	ADP
ftr-346	613	22	a	a	DET
ftr-346	613	23	country	country	NOUN
ftr-346	613	24	and	and	CCONJ
ftr-346	613	25	its	its	PRON
ftr-346	613	26	residents	resident	NOUN
ftr-346	613	27	and	and	CCONJ
ftr-346	613	28	citing	cite	VERB
ftr-346	613	29	peggie	peggie	NOUN
ftr-346	613	30	brewer	brewer	PROPN
ftr-346	613	31	richman	richman	PROPN
ftr-346	613	32	,	,	PUNCT
ftr-346	613	33	taxation	taxation	NOUN
ftr-346	613	34	of	of	ADP
ftr-346	613	35	foreign	foreign	ADJ
ftr-346	613	36	investment	investment	NOUN
ftr-346	613	37	income	income	NOUN
ftr-346	613	38	:	:	PUNCT
ftr-346	613	39	an	an	DET
ftr-346	613	40	economic	economic	ADJ
ftr-346	613	41	analysis	analysis	NOUN
ftr-346	613	42	23	23	NUM
ftr-346	613	43	(	(	PUNCT
ftr-346	613	44	1963	1963	NUM
ftr-346	613	45	)	)	PUNCT
ftr-346	613	46	for	for	ADP
ftr-346	613	47	the	the	DET
ftr-346	613	48	proposition	proposition	NOUN
ftr-346	613	49	that	that	SCONJ
ftr-346	613	50	a	a	DET
ftr-346	613	51	country	country	NOUN
ftr-346	613	52	has	have	AUX
ftr-346	613	53	the	the	DET
ftr-346	613	54	right	right	NOUN
ftr-346	613	55	to	to	PART
ftr-346	613	56	tax	tax	VERB
ftr-346	613	57	the	the	DET
ftr-346	613	58	income	income	NOUN
ftr-346	613	59	and	and	CCONJ
ftr-346	613	60	wealth	wealth	NOUN
ftr-346	613	61	of	of	ADP
ftr-346	613	62	its	its	PRON
ftr-346	613	63	residents	resident	NOUN
ftr-346	613	64	based	base	VERB
ftr-346	613	65	on	on	ADP
ftr-346	613	66	the	the	DET
ftr-346	613	67	protection	protection	NOUN
ftr-346	613	68	and	and	CCONJ
ftr-346	613	69	services	service	NOUN
ftr-346	613	70	provided	provide	VERB
ftr-346	613	71	by	by	ADP
ftr-346	613	72	the	the	DET
ftr-346	613	73	country	country	NOUN
ftr-346	613	74	)	)	PUNCT
ftr-346	613	75	.	.	PUNCT
ftr-346	614	1	these	these	DET
ftr-346	614	2	residence	residence	NOUN
ftr-346	614	3	country	country	NOUN
ftr-346	614	4	benefits	benefit	NOUN
ftr-346	614	5	are	be	AUX
ftr-346	614	6	more	more	ADV
ftr-346	614	7	fully	fully	ADV
ftr-346	614	8	described	describe	VERB
ftr-346	614	9	below	below	ADV
ftr-346	614	10	.	.	PUNCT
ftr-346	615	1	see	see	VERB
ftr-346	615	2	infra	infra	NOUN
ftr-346	615	3	notes	note	VERB
ftr-346	615	4	249	249	NUM
ftr-346	615	5	-	-	SYM
ftr-346	615	6	52	52	NUM
ftr-346	615	7	and	and	CCONJ
ftr-346	615	8	accompanying	accompany	VERB
ftr-346	615	9	text	text	NOUN
ftr-346	615	10	.	.	PUNCT
ftr-346	616	1	it	it	PRON
ftr-346	616	2	should	should	AUX
ftr-346	616	3	be	be	AUX
ftr-346	616	4	noted	note	VERB
ftr-346	616	5	that	that	SCONJ
ftr-346	616	6	professor	professor	NOUN
ftr-346	616	7	lokken	lokken	VERB
ftr-346	616	8	,	,	PUNCT
ftr-346	616	9	in	in	ADP
ftr-346	616	10	proposing	propose	VERB
ftr-346	616	11	a	a	DET
ftr-346	616	12	conceptual	conceptual	ADJ
ftr-346	616	13	framework	framework	NOUN
ftr-346	616	14	for	for	ADP
ftr-346	616	15	source	source	NOUN
ftr-346	616	16	determinations	determination	NOUN
ftr-346	616	17	that	that	PRON
ftr-346	616	18	relies	rely	VERB
ftr-346	616	19	on	on	ADP
ftr-346	616	20	the	the	DET
ftr-346	616	21	benefits	benefit	NOUN
ftr-346	616	22	principle	principle	NOUN
ftr-346	616	23	,	,	PUNCT
ftr-346	616	24	would	would	AUX
ftr-346	616	25	not	not	PART
ftr-346	616	26	take	take	VERB
ftr-346	616	27	into	into	ADP
ftr-346	616	28	account	account	NOUN
ftr-346	616	29	consumer	consumer	NOUN
ftr-346	616	30	benefits	benefit	NOUN
ftr-346	616	31	received	receive	VERB
ftr-346	616	32	by	by	ADP
ftr-346	616	33	5912011	5912011	NUM
ftr-346	616	34	]	]	PUNCT
ftr-346	617	1	florida	florida	PROPN
ftr-346	617	2	tax	tax	PROPN
ftr-346	617	3	review	review	PROPN
ftr-346	617	4	source	source	NOUN
ftr-346	617	5	taxation	taxation	NOUN
ftr-346	617	6	may	may	AUX
ftr-346	617	7	also	also	ADV
ftr-346	617	8	be	be	AUX
ftr-346	617	9	justified	justify	VERB
ftr-346	617	10	by	by	ADP
ftr-346	617	11	the	the	DET
ftr-346	617	12	right	right	NOUN
ftr-346	617	13	of	of	ADP
ftr-346	617	14	a	a	DET
ftr-346	617	15	host	host	NOUN
ftr-346	617	16	country	country	NOUN
ftr-346	617	17	to	to	PART
ftr-346	617	18	exact	exact	VERB
ftr-346	617	19	a	a	DET
ftr-346	617	20	charge	charge	NOUN
ftr-346	617	21	for	for	ADP
ftr-346	617	22	economic	economic	ADJ
ftr-346	617	23	rents	rent	NOUN
ftr-346	617	24	,	,	PUNCT
ftr-346	617	25	or	or	CCONJ
ftr-346	617	26	super	super	ADJ
ftr-346	617	27	-	-	ADJ
ftr-346	617	28	normal	normal	ADJ
ftr-346	617	29	returns	return	NOUN
ftr-346	617	30	,	,	PUNCT
ftr-346	617	31	realized	realize	VERB
ftr-346	617	32	by	by	ADP
ftr-346	617	33	nonresidents	nonresident	NOUN
ftr-346	617	34	through	through	ADP
ftr-346	617	35	the	the	DET
ftr-346	617	36	use	use	NOUN
ftr-346	617	37	of	of	ADP
ftr-346	617	38	a	a	DET
ftr-346	617	39	country	country	NOUN
ftr-346	617	40	's	's	PART
ftr-346	617	41	resources.153	resources.153	VERB
ftr-346	617	42	this	this	DET
ftr-346	617	43	basis	basis	NOUN
ftr-346	617	44	for	for	ADP
ftr-346	617	45	source	source	NOUN
ftr-346	617	46	taxation	taxation	NOUN
ftr-346	617	47	,	,	PUNCT
ftr-346	617	48	however	however	ADV
ftr-346	617	49	,	,	PUNCT
ftr-346	617	50	should	should	AUX
ftr-346	617	51	properly	properly	ADV
ftr-346	617	52	be	be	AUX
ftr-346	617	53	viewed	view	VERB
ftr-346	617	54	as	as	ADP
ftr-346	617	55	merely	merely	ADV
ftr-346	617	56	a	a	DET
ftr-346	617	57	supplement	supplement	NOUN
ftr-346	617	58	to	to	ADP
ftr-346	617	59	the	the	DET
ftr-346	617	60	benefits	benefit	NOUN
ftr-346	617	61	principle	principle	ADJ
ftr-346	617	62	basis	basis	NOUN
ftr-346	617	63	,	,	PUNCT
ftr-346	617	64	as	as	SCONJ
ftr-346	617	65	it	it	PRON
ftr-346	617	66	would	would	AUX
ftr-346	617	67	only	only	ADV
ftr-346	617	68	permit	permit	VERB
ftr-346	617	69	a	a	DET
ftr-346	617	70	host	host	NOUN
ftr-346	617	71	country	country	NOUN
ftr-346	617	72	to	to	PART
ftr-346	617	73	tax	tax	VERB
ftr-346	617	74	super	super	ADJ
ftr-346	617	75	-	-	ADJ
ftr-346	617	76	normal	normal	ADJ
ftr-346	617	77	returns	return	NOUN
ftr-346	617	78	.	.	PUNCT
ftr-346	618	1	in	in	ADP
ftr-346	618	2	both	both	DET
ftr-346	618	3	theory	theory	NOUN
ftr-346	618	4	and	and	CCONJ
ftr-346	618	5	practice	practice	NOUN
ftr-346	618	6	,	,	PUNCT
ftr-346	618	7	it	it	PRON
ftr-346	618	8	is	be	AUX
ftr-346	618	9	widely	widely	ADV
ftr-346	618	10	acknowledged	acknowledge	VERB
ftr-346	618	11	that	that	SCONJ
ftr-346	618	12	source	source	NOUN
ftr-346	618	13	taxation	taxation	NOUN
ftr-346	618	14	extends	extend	VERB
ftr-346	618	15	to	to	ADP
ftr-346	618	16	all	all	DET
ftr-346	618	17	income	income	NOUN
ftr-346	618	18	that	that	PRON
ftr-346	618	19	bears	bear	VERB
ftr-346	618	20	a	a	DET
ftr-346	618	21	sufficient	sufficient	ADJ
ftr-346	618	22	economic	economic	ADJ
ftr-346	618	23	connection	connection	NOUN
ftr-346	618	24	to	to	ADP
ftr-346	618	25	the	the	DET
ftr-346	618	26	host	host	NOUN
ftr-346	618	27	country	country	NOUN
ftr-346	618	28	,	,	PUNCT
ftr-346	618	29	not	not	PART
ftr-346	618	30	just	just	ADV
ftr-346	618	31	super	super	ADJ
ftr-346	618	32	-	-	ADJ
ftr-346	618	33	normal	normal	ADJ
ftr-346	618	34	returns.15	returns.15	NOUN
ftr-346	618	35	4	4	NUM
ftr-346	618	36	at	at	ADP
ftr-346	618	37	its	its	PRON
ftr-346	618	38	core	core	NOUN
ftr-346	618	39	,	,	PUNCT
ftr-346	618	40	the	the	DET
ftr-346	618	41	benefits	benefit	NOUN
ftr-346	618	42	principle	principle	VERB
ftr-346	618	43	underlying	underlying	ADJ
ftr-346	618	44	source	source	NOUN
ftr-346	618	45	taxation	taxation	NOUN
ftr-346	618	46	is	be	AUX
ftr-346	618	47	an	an	DET
ftr-346	618	48	equitable	equitable	ADJ
ftr-346	618	49	principle	principle	NOUN
ftr-346	618	50	.	.	PUNCT
ftr-346	619	1	nonresidents	nonresident	NOUN
ftr-346	619	2	who	who	PRON
ftr-346	619	3	earn	earn	VERB
ftr-346	619	4	income	income	NOUN
ftr-346	619	5	that	that	PRON
ftr-346	619	6	profits	profit	NOUN
ftr-346	619	7	from	from	ADP
ftr-346	619	8	a	a	DET
ftr-346	619	9	country	country	NOUN
ftr-346	619	10	's	's	PART
ftr-346	619	11	government	government	NOUN
ftr-346	619	12	activities	activity	NOUN
ftr-346	619	13	should	should	AUX
ftr-346	619	14	be	be	AUX
ftr-346	619	15	subject	subject	ADJ
ftr-346	619	16	to	to	ADP
ftr-346	619	17	source	source	NOUN
ftr-346	619	18	taxation	taxation	NOUN
ftr-346	619	19	on	on	ADP
ftr-346	619	20	such	such	ADJ
ftr-346	619	21	income	income	NOUN
ftr-346	619	22	;	;	PUNCT
ftr-346	619	23	otherwise	otherwise	ADV
ftr-346	619	24	,	,	PUNCT
ftr-346	619	25	the	the	DET
ftr-346	619	26	burden	burden	NOUN
ftr-346	619	27	for	for	ADP
ftr-346	619	28	these	these	DET
ftr-346	619	29	government	government	NOUN
ftr-346	619	30	activities	activity	NOUN
ftr-346	619	31	that	that	PRON
ftr-346	619	32	benefit	benefit	VERB
ftr-346	619	33	individuals	individual	NOUN
ftr-346	619	34	that	that	PRON
ftr-346	619	35	do	do	AUX
ftr-346	619	36	not	not	PART
ftr-346	619	37	directly	directly	ADV
ftr-346	619	38	relate	relate	VERB
ftr-346	619	39	to	to	ADP
ftr-346	619	40	the	the	DET
ftr-346	619	41	production	production	NOUN
ftr-346	619	42	of	of	ADP
ftr-346	619	43	income	income	NOUN
ftr-346	619	44	.	.	PUNCT
ftr-346	620	1	see	see	VERB
ftr-346	620	2	lokken	lokken	PROPN
ftr-346	620	3	,	,	PUNCT
ftr-346	620	4	source	source	NOUN
ftr-346	620	5	,	,	PUNCT
ftr-346	621	1	supra	supra	PROPN
ftr-346	621	2	note	note	NOUN
ftr-346	621	3	49	49	NUM
ftr-346	621	4	at	at	ADP
ftr-346	621	5	3	3	NUM
ftr-346	621	6	.	.	NOUN
ftr-346	621	7	153	153	NUM
ftr-346	621	8	.	.	PUNCT
ftr-346	622	1	see	see	VERB
ftr-346	622	2	oecd	oecd	PROPN
ftr-346	622	3	,	,	PUNCT
ftr-346	622	4	e	e	NOUN
ftr-346	622	5	-	-	NOUN
ftr-346	622	6	commerce	commerce	NOUN
ftr-346	622	7	,	,	PUNCT
ftr-346	622	8	supra	supra	PROPN
ftr-346	622	9	note	note	VERB
ftr-346	622	10	107	107	NUM
ftr-346	622	11	,	,	PUNCT
ftr-346	622	12	at	at	ADP
ftr-346	622	13	12	12	NUM
ftr-346	622	14	;	;	PUNCT
ftr-346	622	15	robert	robert	PROPN
ftr-346	622	16	a.	a.	PROPN
ftr-346	622	17	green	green	PROPN
ftr-346	622	18	,	,	PUNCT
ftr-346	622	19	the	the	DET
ftr-346	622	20	future	future	NOUN
ftr-346	622	21	of	of	ADP
ftr-346	622	22	sourced	source	VERB
ftr-346	622	23	-	-	PUNCT
ftr-346	622	24	based	base	VERB
ftr-346	622	25	taxation	taxation	NOUN
ftr-346	622	26	of	of	ADP
ftr-346	622	27	the	the	DET
ftr-346	622	28	income	income	NOUN
ftr-346	622	29	of	of	ADP
ftr-346	622	30	multinational	multinational	ADJ
ftr-346	622	31	enterprises	enterprise	NOUN
ftr-346	622	32	,	,	PUNCT
ftr-346	622	33	79	79	NUM
ftr-346	622	34	cornell	cornell	PROPN
ftr-346	622	35	l.	l.	PROPN
ftr-346	622	36	rev	rev	PROPN
ftr-346	622	37	.	.	PROPN
ftr-346	622	38	18	18	NUM
ftr-346	622	39	,	,	PUNCT
ftr-346	622	40	30	30	NUM
ftr-346	622	41	(	(	PUNCT
ftr-346	622	42	1993	1993	NUM
ftr-346	622	43	)	)	PUNCT
ftr-346	622	44	;	;	PUNCT
ftr-346	622	45	charles	charles	PROPN
ftr-346	622	46	e.	e.	PROPN
ftr-346	622	47	mclure	mclure	PROPN
ftr-346	622	48	,	,	PUNCT
ftr-346	622	49	jr	jr	PROPN
ftr-346	622	50	.	.	PROPN
ftr-346	622	51	,	,	PUNCT
ftr-346	622	52	substituting	substitute	VERB
ftr-346	622	53	consumptionbased	consumptionbase	VERB
ftr-346	622	54	direct	direct	ADJ
ftr-346	622	55	taxation	taxation	NOUN
ftr-346	622	56	for	for	ADP
ftr-346	622	57	income	income	NOUN
ftr-346	622	58	taxes	taxis	NOUN
ftr-346	622	59	as	as	ADP
ftr-346	622	60	the	the	DET
ftr-346	622	61	international	international	ADJ
ftr-346	622	62	norm	norm	NOUN
ftr-346	622	63	,	,	PUNCT
ftr-346	622	64	45	45	NUM
ftr-346	622	65	nat'l	nat'l	PROPN
ftr-346	622	66	tax	tax	NOUN
ftr-346	622	67	j.	j.	PROPN
ftr-346	622	68	145	145	NUM
ftr-346	622	69	,	,	PUNCT
ftr-346	622	70	148	148	NUM
ftr-346	622	71	(	(	PUNCT
ftr-346	622	72	1992	1992	NUM
ftr-346	622	73	)	)	PUNCT
ftr-346	622	74	;	;	PUNCT
ftr-346	622	75	kane	kane	PROPN
ftr-346	622	76	,	,	PUNCT
ftr-346	622	77	supra	supra	PROPN
ftr-346	622	78	note	note	PROPN
ftr-346	622	79	140	140	NUM
ftr-346	622	80	,	,	PUNCT
ftr-346	622	81	at	at	ADP
ftr-346	622	82	904	904	NUM
ftr-346	622	83	-	-	SYM
ftr-346	622	84	05	05	NUM
ftr-346	622	85	.	.	PUNCT
ftr-346	623	1	154	154	NUM
ftr-346	623	2	.	.	PUNCT
ftr-346	624	1	see	see	VERB
ftr-346	624	2	green	green	ADJ
ftr-346	624	3	,	,	PUNCT
ftr-346	624	4	supra	supra	PROPN
ftr-346	624	5	note	note	NOUN
ftr-346	624	6	153	153	NUM
ftr-346	624	7	,	,	PUNCT
ftr-346	624	8	at	at	ADP
ftr-346	624	9	30	30	NUM
ftr-346	624	10	(	(	PUNCT
ftr-346	624	11	stating	state	VERB
ftr-346	624	12	that	that	SCONJ
ftr-346	624	13	this	this	DET
ftr-346	624	14	argument	argument	NOUN
ftr-346	624	15	does	do	AUX
ftr-346	624	16	not	not	PART
ftr-346	624	17	justify	justify	VERB
ftr-346	624	18	source	source	NOUN
ftr-346	624	19	-	-	PUNCT
ftr-346	624	20	based	base	VERB
ftr-346	624	21	corporate	corporate	ADJ
ftr-346	624	22	income	income	NOUN
ftr-346	624	23	taxes	taxis	NOUN
ftr-346	624	24	)	)	PUNCT
ftr-346	624	25	;	;	PUNCT
ftr-346	624	26	but	but	CCONJ
ftr-346	624	27	see	see	VERB
ftr-346	624	28	mclure	mclure	NOUN
ftr-346	624	29	,	,	PUNCT
ftr-346	624	30	supra	supra	PROPN
ftr-346	624	31	note	note	NOUN
ftr-346	624	32	153	153	NUM
ftr-346	624	33	,	,	PUNCT
ftr-346	624	34	at	at	ADP
ftr-346	624	35	149	149	NUM
ftr-346	624	36	(	(	PUNCT
ftr-346	624	37	considering	consider	VERB
ftr-346	624	38	the	the	DET
ftr-346	624	39	adoption	adoption	NOUN
ftr-346	624	40	of	of	ADP
ftr-346	624	41	consumption	consumption	NOUN
ftr-346	624	42	-	-	PUNCT
ftr-346	624	43	based	base	VERB
ftr-346	624	44	direct	direct	ADJ
ftr-346	624	45	taxation	taxation	NOUN
ftr-346	624	46	as	as	ADP
ftr-346	624	47	the	the	DET
ftr-346	624	48	international	international	ADJ
ftr-346	624	49	norm	norm	NOUN
ftr-346	624	50	,	,	PUNCT
ftr-346	624	51	the	the	DET
ftr-346	624	52	effect	effect	NOUN
ftr-346	624	53	of	of	ADP
ftr-346	624	54	which	which	PRON
ftr-346	624	55	would	would	AUX
ftr-346	624	56	be	be	AUX
ftr-346	624	57	source	source	NOUN
ftr-346	624	58	taxation	taxation	NOUN
ftr-346	624	59	of	of	ADP
ftr-346	624	60	only	only	ADJ
ftr-346	624	61	economic	economic	ADJ
ftr-346	624	62	rents	rent	NOUN
ftr-346	624	63	for	for	ADP
ftr-346	624	64	the	the	DET
ftr-346	624	65	most	most	ADJ
ftr-346	624	66	part	part	NOUN
ftr-346	624	67	)	)	PUNCT
ftr-346	624	68	.	.	PUNCT
ftr-346	625	1	the	the	DET
ftr-346	625	2	power	power	NOUN
ftr-346	625	3	of	of	ADP
ftr-346	625	4	governments	government	NOUN
ftr-346	625	5	to	to	PART
ftr-346	625	6	impose	impose	VERB
ftr-346	625	7	source	source	NOUN
ftr-346	625	8	taxes	taxis	NOUN
ftr-346	625	9	,	,	PUNCT
ftr-346	625	10	or	or	CCONJ
ftr-346	625	11	force	force	NOUN
ftr-346	625	12	majeure	majeure	NOUN
ftr-346	625	13	,	,	PUNCT
ftr-346	625	14	is	be	AUX
ftr-346	625	15	another	another	DET
ftr-346	625	16	explanation	explanation	NOUN
ftr-346	625	17	given	give	VERB
ftr-346	625	18	for	for	ADP
ftr-346	625	19	source	source	NOUN
ftr-346	625	20	taxation	taxation	NOUN
ftr-346	625	21	.	.	PUNCT
ftr-346	626	1	see	see	VERB
ftr-346	626	2	green	green	ADJ
ftr-346	626	3	,	,	PUNCT
ftr-346	626	4	supra	supra	ADJ
ftr-346	626	5	note	note	NOUN
ftr-346	626	6	,	,	PUNCT
ftr-346	626	7	153	153	NUM
ftr-346	626	8	at	at	ADP
ftr-346	626	9	31	31	NUM
ftr-346	626	10	-	-	SYM
ftr-346	626	11	32	32	NUM
ftr-346	626	12	.	.	PUNCT
ftr-346	627	1	even	even	ADV
ftr-346	627	2	if	if	SCONJ
ftr-346	627	3	force	force	NOUN
ftr-346	627	4	majeure	majeure	NOUN
ftr-346	627	5	were	be	AUX
ftr-346	627	6	an	an	DET
ftr-346	627	7	explanation	explanation	NOUN
ftr-346	627	8	,	,	PUNCT
ftr-346	627	9	it	it	PRON
ftr-346	627	10	would	would	AUX
ftr-346	627	11	apparently	apparently	ADV
ftr-346	627	12	not	not	PART
ftr-346	627	13	provide	provide	VERB
ftr-346	627	14	a	a	DET
ftr-346	627	15	principle	principle	NOUN
ftr-346	627	16	for	for	ADP
ftr-346	627	17	designing	design	VERB
ftr-346	627	18	source	source	NOUN
ftr-346	627	19	rules	rule	NOUN
ftr-346	627	20	suitable	suitable	ADJ
ftr-346	627	21	for	for	ADP
ftr-346	627	22	worldwide	worldwide	ADJ
ftr-346	627	23	adoption	adoption	NOUN
ftr-346	627	24	.	.	PUNCT
ftr-346	628	1	one	one	NUM
ftr-346	628	2	commentator	commentator	NOUN
ftr-346	628	3	has	have	AUX
ftr-346	628	4	offered	offer	VERB
ftr-346	628	5	a	a	DET
ftr-346	628	6	pragmatic	pragmatic	ADJ
ftr-346	628	7	justification	justification	NOUN
ftr-346	628	8	for	for	ADP
ftr-346	628	9	source	source	NOUN
ftr-346	628	10	taxation	taxation	NOUN
ftr-346	628	11	that	that	PRON
ftr-346	628	12	the	the	DET
ftr-346	628	13	source	source	NOUN
ftr-346	628	14	country	country	NOUN
ftr-346	628	15	is	be	AUX
ftr-346	628	16	generally	generally	ADV
ftr-346	628	17	in	in	ADP
ftr-346	628	18	the	the	DET
ftr-346	628	19	best	good	ADJ
ftr-346	628	20	position	position	NOUN
ftr-346	628	21	to	to	PART
ftr-346	628	22	enforce	enforce	VERB
ftr-346	628	23	a	a	DET
ftr-346	628	24	tax	tax	NOUN
ftr-346	628	25	on	on	ADP
ftr-346	628	26	cross	cross	ADJ
ftr-346	628	27	-	-	ADJ
ftr-346	628	28	border	border	ADJ
ftr-346	628	29	income	income	NOUN
ftr-346	628	30	.	.	PUNCT
ftr-346	629	1	see	see	VERB
ftr-346	629	2	i	i	PRON
ftr-346	629	3	d.	d.	PROPN
ftr-346	629	4	arguably	arguably	ADV
ftr-346	629	5	,	,	PUNCT
ftr-346	629	6	this	this	DET
ftr-346	629	7	possible	possible	ADJ
ftr-346	629	8	justification	justification	NOUN
ftr-346	629	9	for	for	ADP
ftr-346	629	10	source	source	NOUN
ftr-346	629	11	taxation	taxation	NOUN
ftr-346	629	12	could	could	AUX
ftr-346	629	13	provide	provide	VERB
ftr-346	629	14	a	a	DET
ftr-346	629	15	basis	basis	NOUN
ftr-346	629	16	for	for	ADP
ftr-346	629	17	designing	design	VERB
ftr-346	629	18	sources	source	NOUN
ftr-346	629	19	rules	rule	NOUN
ftr-346	629	20	,	,	PUNCT
ftr-346	629	21	under	under	ADP
ftr-346	629	22	which	which	PRON
ftr-346	629	23	income	income	NOUN
ftr-346	629	24	could	could	AUX
ftr-346	629	25	be	be	AUX
ftr-346	629	26	sourced	source	VERB
ftr-346	629	27	to	to	ADP
ftr-346	629	28	the	the	DET
ftr-346	629	29	country	country	NOUN
ftr-346	629	30	that	that	PRON
ftr-346	629	31	is	be	AUX
ftr-346	629	32	able	able	ADJ
ftr-346	629	33	to	to	PART
ftr-346	629	34	monitor	monitor	VERB
ftr-346	629	35	transnational	transnational	ADJ
ftr-346	629	36	income	income	NOUN
ftr-346	629	37	by	by	ADP
ftr-346	629	38	requiring	require	VERB
ftr-346	629	39	local	local	ADJ
ftr-346	629	40	firms	firm	NOUN
ftr-346	629	41	and	and	CCONJ
ftr-346	629	42	financial	financial	ADJ
ftr-346	629	43	intermediaries	intermediary	NOUN
ftr-346	629	44	to	to	PART
ftr-346	629	45	report	report	VERB
ftr-346	629	46	and	and	CCONJ
ftr-346	629	47	withhold	withhold	VERB
ftr-346	629	48	on	on	ADP
ftr-346	629	49	payments	payment	NOUN
ftr-346	629	50	they	they	PRON
ftr-346	629	51	make	make	VERB
ftr-346	629	52	to	to	ADP
ftr-346	629	53	nonresidents	nonresident	NOUN
ftr-346	629	54	.	.	PUNCT
ftr-346	630	1	however	however	ADV
ftr-346	630	2	,	,	PUNCT
ftr-346	630	3	basing	base	VERB
ftr-346	630	4	source	source	NOUN
ftr-346	630	5	taxation	taxation	NOUN
ftr-346	630	6	and	and	CCONJ
ftr-346	630	7	implementing	implement	VERB
ftr-346	630	8	source	source	NOUN
ftr-346	630	9	rules	rule	NOUN
ftr-346	630	10	on	on	ADP
ftr-346	630	11	a	a	DET
ftr-346	630	12	country	country	NOUN
ftr-346	630	13	's	's	PART
ftr-346	630	14	enforcement	enforcement	NOUN
ftr-346	630	15	capabilities	capability	NOUN
ftr-346	630	16	appears	appear	VERB
ftr-346	630	17	to	to	PART
ftr-346	630	18	go	go	VERB
ftr-346	630	19	too	too	ADV
ftr-346	630	20	far	far	ADV
ftr-346	630	21	,	,	PUNCT
ftr-346	630	22	in	in	SCONJ
ftr-346	630	23	that	that	DET
ftr-346	630	24	tax	tax	NOUN
ftr-346	630	25	collection	collection	NOUN
ftr-346	630	26	can	can	AUX
ftr-346	630	27	be	be	AUX
ftr-346	630	28	protected	protect	VERB
ftr-346	630	29	even	even	ADV
ftr-346	630	30	without	without	ADP
ftr-346	630	31	source	source	NOUN
ftr-346	630	32	taxation	taxation	NOUN
ftr-346	630	33	of	of	ADP
ftr-346	630	34	cross	cross	ADJ
ftr-346	630	35	-	-	ADJ
ftr-346	630	36	border	border	ADJ
ftr-346	630	37	income	income	NOUN
ftr-346	630	38	by	by	ADP
ftr-346	630	39	requiring	require	VERB
ftr-346	630	40	the	the	DET
ftr-346	630	41	country	country	NOUN
ftr-346	630	42	in	in	ADP
ftr-346	630	43	the	the	DET
ftr-346	630	44	better	well	ADJ
ftr-346	630	45	position	position	NOUN
ftr-346	630	46	to	to	PART
ftr-346	630	47	monitor	monitor	VERB
ftr-346	630	48	cross	cross	ADJ
ftr-346	630	49	-	-	ADJ
ftr-346	630	50	border	border	ADJ
ftr-346	630	51	income	income	NOUN
ftr-346	630	52	to	to	PART
ftr-346	630	53	report	report	VERB
ftr-346	630	54	such	such	ADJ
ftr-346	630	55	income	income	NOUN
ftr-346	630	56	to	to	ADP
ftr-346	630	57	the	the	DET
ftr-346	630	58	recipient	recipient	NOUN
ftr-346	630	59	's	's	PART
ftr-346	630	60	country	country	NOUN
ftr-346	630	61	of	of	ADP
ftr-346	630	62	residence	residence	NOUN
ftr-346	630	63	or	or	CCONJ
ftr-346	630	64	to	to	PART
ftr-346	630	65	withhold	withhold	VERB
ftr-346	630	66	tax	tax	NOUN
ftr-346	630	67	subject	subject	NOUN
ftr-346	630	68	to	to	ADP
ftr-346	630	69	refunds	refund	NOUN
ftr-346	630	70	upon	upon	SCONJ
ftr-346	630	71	demonstration	demonstration	NOUN
ftr-346	630	72	that	that	PRON
ftr-346	630	73	a	a	DET
ftr-346	630	74	residence	residence	NOUN
ftr-346	630	75	country	country	NOUN
ftr-346	630	76	tax	tax	NOUN
ftr-346	630	77	has	have	AUX
ftr-346	630	78	been	be	AUX
ftr-346	630	79	paid	pay	VERB
ftr-346	630	80	.	.	PUNCT
ftr-346	631	1	cf	cf	PROPN
ftr-346	631	2	gary	gary	PROPN
ftr-346	631	3	clyde	clyde	PROPN
ftr-346	631	4	hufbauer	hufbauer	PROPN
ftr-346	631	5	,	,	PUNCT
ftr-346	631	6	u.s	u.s	PROPN
ftr-346	631	7	.	.	PROPN
ftr-346	631	8	taxation	taxation	NOUN
ftr-346	631	9	of	of	ADP
ftr-346	631	10	international	international	ADJ
ftr-346	631	11	income	income	NOUN
ftr-346	631	12	:	:	PUNCT
ftr-346	631	13	blueprint	blueprint	NOUN
ftr-346	631	14	for	for	ADP
ftr-346	631	15	reform	reform	NOUN
ftr-346	631	16	68	68	NUM
ftr-346	631	17	-	-	SYM
ftr-346	631	18	71	71	NUM
ftr-346	631	19	(	(	PUNCT
ftr-346	631	20	1992	1992	NUM
ftr-346	631	21	)	)	PUNCT
ftr-346	631	22	(	(	PUNCT
ftr-346	631	23	recommending	recommend	VERB
ftr-346	631	24	similar	similar	ADJ
ftr-346	631	25	measures	measure	NOUN
ftr-346	631	26	for	for	ADP
ftr-346	631	27	a	a	DET
ftr-346	631	28	system	system	NOUN
ftr-346	631	29	that	that	PRON
ftr-346	631	30	imposes	impose	VERB
ftr-346	631	31	residenceonly	residenceonly	ADJ
ftr-346	631	32	taxation	taxation	NOUN
ftr-346	631	33	of	of	ADP
ftr-346	631	34	portfolio	portfolio	NOUN
ftr-346	631	35	income	income	NOUN
ftr-346	631	36	)	)	PUNCT
ftr-346	631	37	.	.	PUNCT
ftr-346	632	1	consequently	consequently	ADV
ftr-346	632	2	,	,	PUNCT
ftr-346	632	3	countries	country	NOUN
ftr-346	632	4	'	'	PART
ftr-346	632	5	enforcement	enforcement	NOUN
ftr-346	632	6	capabilities	capability	NOUN
ftr-346	632	7	should	should	AUX
ftr-346	632	8	not	not	PART
ftr-346	632	9	provide	provide	VERB
ftr-346	632	10	the	the	DET
ftr-346	632	11	primary	primary	ADJ
ftr-346	632	12	basis	basis	NOUN
ftr-346	632	13	for	for	ADP
ftr-346	632	14	designing	design	VERB
ftr-346	632	15	multilateral	multilateral	ADJ
ftr-346	632	16	source	source	NOUN
ftr-346	632	17	rules	rule	NOUN
ftr-346	632	18	,	,	PUNCT
ftr-346	632	19	although	although	SCONJ
ftr-346	632	20	enforcement	enforcement	NOUN
ftr-346	632	21	concerns	concern	NOUN
ftr-346	632	22	should	should	AUX
ftr-346	632	23	be	be	AUX
ftr-346	632	24	a	a	DET
ftr-346	632	25	factor	factor	NOUN
ftr-346	632	26	is	be	AUX
ftr-346	632	27	formulating	formulate	VERB
ftr-346	632	28	particular	particular	ADJ
ftr-346	632	29	source	source	NOUN
ftr-346	632	30	rules	rule	NOUN
ftr-346	632	31	.	.	PUNCT
ftr-346	633	1	see	see	VERB
ftr-346	633	2	infra	infra	NOUN
ftr-346	633	3	part	part	NOUN
ftr-346	633	4	iii.c.3.b	iii.c.3.b	ADJ
ftr-346	633	5	for	for	ADP
ftr-346	633	6	a	a	DET
ftr-346	633	7	discussion	discussion	NOUN
ftr-346	633	8	of	of	ADP
ftr-346	633	9	this	this	DET
ftr-346	633	10	latter	latter	ADJ
ftr-346	633	11	point	point	NOUN
ftr-346	633	12	.	.	PUNCT
ftr-346	634	1	[	[	X
ftr-346	634	2	vol	vol	NOUN
ftr-346	634	3	.	.	PUNCT
ftr-346	635	1	11:7592	11:7592	NUM
ftr-346	635	2	sourcing	source	VERB
ftr-346	635	3	income	income	NOUN
ftr-346	635	4	among	among	ADP
ftr-346	635	5	nations	nation	NOUN
ftr-346	635	6	nonresidents	nonresident	NOUN
ftr-346	635	7	would	would	AUX
ftr-346	635	8	be	be	AUX
ftr-346	635	9	borne	bear	VERB
ftr-346	635	10	by	by	ADP
ftr-346	635	11	residents	resident	NOUN
ftr-346	635	12	of	of	ADP
ftr-346	635	13	that	that	DET
ftr-346	635	14	country	country	NOUN
ftr-346	635	15	alone	alone	ADV
ftr-346	635	16	.	.	PUNCT
ftr-346	636	1	1ss	1ss	PROPN
ftr-346	637	1	thus	thus	ADV
ftr-346	637	2	,	,	PUNCT
ftr-346	637	3	an	an	DET
ftr-346	637	4	equitable	equitable	ADJ
ftr-346	637	5	sharing	sharing	NOUN
ftr-346	637	6	of	of	ADP
ftr-346	637	7	the	the	DET
ftr-346	637	8	cost	cost	NOUN
ftr-346	637	9	of	of	ADP
ftr-346	637	10	government	government	NOUN
ftr-346	637	11	activities	activity	NOUN
ftr-346	637	12	between	between	ADP
ftr-346	637	13	nonresidents	nonresident	NOUN
ftr-346	637	14	and	and	CCONJ
ftr-346	637	15	residents	resident	NOUN
ftr-346	637	16	is	be	AUX
ftr-346	637	17	at	at	ADP
ftr-346	637	18	the	the	DET
ftr-346	637	19	root	root	NOUN
ftr-346	637	20	of	of	ADP
ftr-346	637	21	source	source	NOUN
ftr-346	637	22	taxation	taxation	NOUN
ftr-346	637	23	.	.	PUNCT
ftr-346	638	1	the	the	DET
ftr-346	638	2	equity	equity	NOUN
ftr-346	638	3	basis	basis	NOUN
ftr-346	638	4	underlying	underlie	VERB
ftr-346	638	5	source	source	NOUN
ftr-346	638	6	taxation	taxation	NOUN
ftr-346	638	7	can	can	AUX
ftr-346	638	8	be	be	AUX
ftr-346	638	9	described	describe	VERB
ftr-346	638	10	as	as	ADP
ftr-346	638	11	a	a	DET
ftr-346	638	12	form	form	NOUN
ftr-346	638	13	of	of	ADP
ftr-346	638	14	inter	inter	ADJ
ftr-346	638	15	-	-	ADJ
ftr-346	638	16	individual	individual	ADJ
ftr-346	638	17	equity	equity	NOUN
ftr-346	638	18	,	,	PUNCT
ftr-346	638	19	because	because	SCONJ
ftr-346	638	20	it	it	PRON
ftr-346	638	21	requires	require	VERB
ftr-346	638	22	the	the	DET
ftr-346	638	23	fair	fair	ADJ
ftr-346	638	24	treatment	treatment	NOUN
ftr-346	638	25	of	of	ADP
ftr-346	638	26	taxpayers	taxpayer	NOUN
ftr-346	638	27	residents	resident	NOUN
ftr-346	638	28	and	and	CCONJ
ftr-346	638	29	nonresidents	nonresident	NOUN
ftr-346	638	30	who	who	PRON
ftr-346	638	31	receive	receive	VERB
ftr-346	638	32	governmental	governmental	ADJ
ftr-346	638	33	benefits	benefit	NOUN
ftr-346	638	34	from	from	ADP
ftr-346	638	35	a	a	DET
ftr-346	638	36	particular	particular	ADJ
ftr-346	638	37	country	country	NOUN
ftr-346	638	38	.	.	PUNCT
ftr-346	639	1	56	56	NUM
ftr-346	639	2	it	it	PRON
ftr-346	639	3	can	can	AUX
ftr-346	639	4	also	also	ADV
ftr-346	639	5	be	be	AUX
ftr-346	639	6	described	describe	VERB
ftr-346	639	7	as	as	ADP
ftr-346	639	8	inter	inter	ADJ
ftr-346	639	9	-	-	ADJ
ftr-346	639	10	nation	nation	ADJ
ftr-346	639	11	equity	equity	NOUN
ftr-346	639	12	,	,	PUNCT
ftr-346	639	13	a	a	DET
ftr-346	639	14	term	term	NOUN
ftr-346	639	15	that	that	PRON
ftr-346	639	16	usually	usually	ADV
ftr-346	639	17	refers	refer	VERB
ftr-346	639	18	to	to	ADP
ftr-346	639	19	the	the	DET
ftr-346	639	20	equitable	equitable	ADJ
ftr-346	639	21	sharing	sharing	NOUN
ftr-346	639	22	among	among	ADP
ftr-346	639	23	nations	nation	NOUN
ftr-346	639	24	of	of	ADP
ftr-346	639	25	the	the	DET
ftr-346	639	26	taxation	taxation	NOUN
ftr-346	639	27	of	of	ADP
ftr-346	639	28	cross	cross	ADJ
ftr-346	639	29	-	-	ADJ
ftr-346	639	30	border	border	ADJ
ftr-346	639	31	business	business	NOUN
ftr-346	639	32	and	and	CCONJ
ftr-346	639	33	investment	investment	NOUN
ftr-346	639	34	income	income	NOUN
ftr-346	639	35	.	.	PUNCT
ftr-346	639	36	'	'	PUNCT
ftr-346	640	1	57	57	NUM
ftr-346	640	2	in	in	ADP
ftr-346	640	3	any	any	DET
ftr-346	640	4	event	event	NOUN
ftr-346	640	5	,	,	PUNCT
ftr-346	640	6	the	the	DET
ftr-346	640	7	normative	normative	ADJ
ftr-346	640	8	basis	basis	NOUN
ftr-346	640	9	for	for	ADP
ftr-346	640	10	inter	inter	ADJ
ftr-346	640	11	-	-	ADJ
ftr-346	640	12	nation	nation	ADJ
ftr-346	640	13	equity	equity	NOUN
ftr-346	640	14	,	,	PUNCT
ftr-346	640	15	if	if	SCONJ
ftr-346	640	16	any	any	PRON
ftr-346	640	17	,	,	PUNCT
ftr-346	640	18	would	would	AUX
ftr-346	640	19	appear	appear	VERB
ftr-346	640	20	to	to	PART
ftr-346	640	21	rest	rest	VERB
ftr-346	640	22	on	on	ADP
ftr-346	640	23	the	the	DET
ftr-346	640	24	theoretical	theoretical	ADJ
ftr-346	640	25	foundation	foundation	NOUN
ftr-346	640	26	for	for	ADP
ftr-346	640	27	inter	inter	ADJ
ftr-346	640	28	-	-	ADJ
ftr-346	640	29	individual	individual	ADJ
ftr-346	640	30	equity	equity	NOUN
ftr-346	640	31	,	,	PUNCT
ftr-346	640	32	since	since	SCONJ
ftr-346	640	33	it	it	PRON
ftr-346	640	34	is	be	AUX
ftr-346	640	35	individuals	individual	NOUN
ftr-346	640	36	that	that	PRON
ftr-346	640	37	ultimately	ultimately	ADV
ftr-346	640	38	pay	pay	VERB
ftr-346	640	39	taxes	taxis	NOUN
ftr-346	640	40	.	.	PUNCT
ftr-346	641	1	58	58	NUM
ftr-346	641	2	155	155	NUM
ftr-346	641	3	.	.	PUNCT
ftr-346	642	1	see	see	VERB
ftr-346	642	2	shay	shay	PROPN
ftr-346	642	3	,	,	PUNCT
ftr-346	642	4	fleming	fleming	PROPN
ftr-346	642	5	&	&	CCONJ
ftr-346	642	6	peroni	peroni	PROPN
ftr-346	642	7	,	,	PUNCT
ftr-346	642	8	source	source	NOUN
ftr-346	642	9	rules	rule	NOUN
ftr-346	642	10	,	,	PUNCT
ftr-346	642	11	supra	supra	PROPN
ftr-346	642	12	note	note	NOUN
ftr-346	642	13	1	1	NUM
ftr-346	642	14	,	,	PUNCT
ftr-346	642	15	at	at	ADP
ftr-346	642	16	96	96	NUM
ftr-346	642	17	-	-	SYM
ftr-346	642	18	97	97	NUM
ftr-346	642	19	(	(	PUNCT
ftr-346	642	20	"	"	PUNCT
ftr-346	642	21	domestic	domestic	ADJ
ftr-346	642	22	fairness	fairness	NOUN
ftr-346	642	23	requires	require	VERB
ftr-346	642	24	that	that	SCONJ
ftr-346	642	25	the	the	DET
ftr-346	642	26	costs	cost	NOUN
ftr-346	642	27	of	of	ADP
ftr-346	642	28	the	the	DET
ftr-346	642	29	u.s	u.s	PROPN
ftr-346	642	30	.	.	PROPN
ftr-346	642	31	government	government	NOUN
ftr-346	642	32	be	be	AUX
ftr-346	642	33	borne	bear	VERB
ftr-346	642	34	both	both	CCONJ
ftr-346	642	35	by	by	ADP
ftr-346	642	36	(	(	PUNCT
ftr-346	642	37	1	1	X
ftr-346	642	38	)	)	PUNCT
ftr-346	642	39	residents	resident	NOUN
ftr-346	642	40	on	on	ADP
ftr-346	642	41	the	the	DET
ftr-346	642	42	basis	basis	NOUN
ftr-346	642	43	of	of	ADP
ftr-346	642	44	ability	ability	NOUN
ftr-346	642	45	to	to	PART
ftr-346	642	46	pay	pay	VERB
ftr-346	642	47	,	,	PUNCT
ftr-346	642	48	and	and	CCONJ
ftr-346	642	49	(	(	PUNCT
ftr-346	642	50	2	2	X
ftr-346	642	51	)	)	PUNCT
ftr-346	642	52	nonresidents	nonresident	NOUN
ftr-346	642	53	on	on	ADP
ftr-346	642	54	the	the	DET
ftr-346	642	55	basis	basis	NOUN
ftr-346	642	56	of	of	ADP
ftr-346	642	57	an	an	DET
ftr-346	642	58	appropriate	appropriate	ADJ
ftr-346	642	59	charge	charge	NOUN
ftr-346	642	60	for	for	ADP
ftr-346	642	61	the	the	DET
ftr-346	642	62	privilege	privilege	NOUN
ftr-346	642	63	of	of	ADP
ftr-346	642	64	exploiting	exploit	VERB
ftr-346	642	65	the	the	DET
ftr-346	642	66	u.s	u.s	PROPN
ftr-346	642	67	.	.	PROPN
ftr-346	642	68	market	market	NOUN
ftr-346	642	69	.	.	PUNCT
ftr-346	643	1	to	to	ADP
ftr-346	643	2	the	the	DET
ftr-346	643	3	extent	extent	NOUN
ftr-346	643	4	that	that	SCONJ
ftr-346	643	5	abandonment	abandonment	NOUN
ftr-346	643	6	of	of	ADP
ftr-346	643	7	source	source	NOUN
ftr-346	643	8	taxation	taxation	NOUN
ftr-346	643	9	relieves	relieve	VERB
ftr-346	643	10	nonresidents	nonresident	NOUN
ftr-346	643	11	of	of	ADP
ftr-346	643	12	their	their	PRON
ftr-346	643	13	charge	charge	NOUN
ftr-346	643	14	,	,	PUNCT
ftr-346	643	15	the	the	DET
ftr-346	643	16	tax	tax	NOUN
ftr-346	643	17	burden	burden	NOUN
ftr-346	643	18	belonging	belong	VERB
ftr-346	643	19	to	to	ADP
ftr-346	643	20	nonresidents	nonresident	NOUN
ftr-346	643	21	inevitably	inevitably	ADV
ftr-346	643	22	will	will	AUX
ftr-346	643	23	shift	shift	VERB
ftr-346	643	24	to	to	ADP
ftr-346	643	25	u.s	u.s	PROPN
ftr-346	643	26	.	.	PROPN
ftr-346	643	27	residents	resident	NOUN
ftr-346	643	28	.	.	PUNCT
ftr-346	644	1	a	a	DET
ftr-346	644	2	failure	failure	NOUN
ftr-346	644	3	of	of	ADP
ftr-346	644	4	nonresidents	nonresident	NOUN
ftr-346	644	5	to	to	PART
ftr-346	644	6	contribute	contribute	VERB
ftr-346	644	7	to	to	ADP
ftr-346	644	8	the	the	DET
ftr-346	644	9	costs	cost	NOUN
ftr-346	644	10	of	of	ADP
ftr-346	644	11	government	government	NOUN
ftr-346	644	12	,	,	PUNCT
ftr-346	644	13	would	would	AUX
ftr-346	644	14	therefore	therefore	ADV
ftr-346	644	15	,	,	PUNCT
ftr-346	644	16	diminish	diminish	VERB
ftr-346	644	17	,	,	PUNCT
ftr-346	644	18	not	not	PART
ftr-346	644	19	enhance	enhance	ADJ
ftr-346	644	20	,	,	PUNCT
ftr-346	644	21	domestic	domestic	ADJ
ftr-346	644	22	tax	tax	NOUN
ftr-346	644	23	fairness	fairness	NOUN
ftr-346	644	24	.	.	PUNCT
ftr-346	645	1	"	"	PUNCT
ftr-346	645	2	)	)	PUNCT
ftr-346	645	3	;	;	PUNCT
ftr-346	645	4	see	see	VERB
ftr-346	645	5	nancy	nancy	PROPN
ftr-346	645	6	h.	h.	PROPN
ftr-346	645	7	kaufman	kaufman	PROPN
ftr-346	645	8	,	,	PUNCT
ftr-346	645	9	fairness	fairness	NOUN
ftr-346	645	10	and	and	CCONJ
ftr-346	645	11	the	the	DET
ftr-346	645	12	taxation	taxation	NOUN
ftr-346	645	13	of	of	ADP
ftr-346	645	14	international	international	ADJ
ftr-346	645	15	income	income	NOUN
ftr-346	645	16	,	,	PUNCT
ftr-346	645	17	29	29	NUM
ftr-346	645	18	law	law	NOUN
ftr-346	645	19	&	&	CCONJ
ftr-346	645	20	pol'y	pol'y	NOUN
ftr-346	645	21	int'l	int'l	NOUN
ftr-346	645	22	bus	bus	NOUN
ftr-346	645	23	.	.	PUNCT
ftr-346	646	1	145	145	NUM
ftr-346	646	2	,	,	PUNCT
ftr-346	646	3	153	153	NUM
ftr-346	646	4	(	(	PUNCT
ftr-346	646	5	1998	1998	NUM
ftr-346	646	6	)	)	PUNCT
ftr-346	646	7	(	(	PUNCT
ftr-346	646	8	referring	refer	VERB
ftr-346	646	9	to	to	ADP
ftr-346	646	10	the	the	DET
ftr-346	646	11	conclusion	conclusion	NOUN
ftr-346	646	12	of	of	ADP
ftr-346	646	13	other	other	ADJ
ftr-346	646	14	commentators	commentator	NOUN
ftr-346	646	15	that	that	PRON
ftr-346	646	16	under	under	ADP
ftr-346	646	17	the	the	DET
ftr-346	646	18	benefit	benefit	NOUN
ftr-346	646	19	theory	theory	NOUN
ftr-346	646	20	for	for	ADP
ftr-346	646	21	source	source	NOUN
ftr-346	646	22	taxation	taxation	NOUN
ftr-346	646	23	"	"	PUNCT
ftr-346	646	24	individuals	individual	NOUN
ftr-346	646	25	who	who	PRON
ftr-346	646	26	benefit	benefit	VERB
ftr-346	646	27	equally	equally	ADV
ftr-346	646	28	from	from	ADP
ftr-346	646	29	government	government	NOUN
ftr-346	646	30	,	,	PUNCT
ftr-346	646	31	including	include	VERB
ftr-346	646	32	nonresidents	nonresident	NOUN
ftr-346	646	33	,	,	PUNCT
ftr-346	646	34	should	should	AUX
ftr-346	646	35	contribute	contribute	VERB
ftr-346	646	36	to	to	ADP
ftr-346	646	37	the	the	DET
ftr-346	646	38	host	host	NOUN
ftr-346	646	39	country	country	NOUN
ftr-346	646	40	's	's	PART
ftr-346	646	41	cost	cost	NOUN
ftr-346	646	42	of	of	ADP
ftr-346	646	43	government	government	NOUN
ftr-346	646	44	"	"	PUNCT
ftr-346	646	45	)	)	PUNCT
ftr-346	646	46	.	.	PUNCT
ftr-346	647	1	156	156	NUM
ftr-346	647	2	.	.	PUNCT
ftr-346	648	1	see	see	VERB
ftr-346	648	2	kaufman	kaufman	PROPN
ftr-346	648	3	,	,	PUNCT
ftr-346	648	4	supra	supra	PROPN
ftr-346	648	5	note	note	VERB
ftr-346	648	6	155	155	NUM
ftr-346	648	7	at	at	ADP
ftr-346	648	8	153	153	NUM
ftr-346	648	9	(	(	PUNCT
ftr-346	648	10	stating	state	VERB
ftr-346	648	11	that	that	SCONJ
ftr-346	648	12	most	most	ADJ
ftr-346	648	13	scholarship	scholarship	NOUN
ftr-346	648	14	on	on	ADP
ftr-346	648	15	residence	residence	NOUN
ftr-346	648	16	and	and	CCONJ
ftr-346	648	17	source	source	NOUN
ftr-346	648	18	taxation	taxation	NOUN
ftr-346	648	19	internationalizes	internationalize	VERB
ftr-346	648	20	inter	inter	ADJ
ftr-346	648	21	-	-	ADJ
ftr-346	648	22	individual	individual	ADJ
ftr-346	648	23	equity	equity	NOUN
ftr-346	648	24	)	)	PUNCT
ftr-346	648	25	.	.	PUNCT
ftr-346	649	1	157	157	NUM
ftr-346	649	2	.	.	PUNCT
ftr-346	649	3	see	see	VERB
ftr-346	649	4	i	i	PRON
ftr-346	649	5	d	d	PROPN
ftr-346	649	6	at	at	ADP
ftr-346	649	7	153	153	NUM
ftr-346	649	8	-	-	SYM
ftr-346	649	9	54	54	NUM
ftr-346	649	10	(	(	PUNCT
ftr-346	649	11	citing	cite	VERB
ftr-346	649	12	to	to	ADP
ftr-346	649	13	writings	writing	NOUN
ftr-346	649	14	by	by	ADP
ftr-346	649	15	peggy	peggy	PROPN
ftr-346	649	16	musgrave	musgrave	PROPN
ftr-346	649	17	and	and	CCONJ
ftr-346	649	18	richard	richard	PROPN
ftr-346	649	19	musgrave	musgrave	PROPN
ftr-346	649	20	describing	describe	VERB
ftr-346	649	21	inter	inter	ADJ
ftr-346	649	22	-	-	ADJ
ftr-346	649	23	nation	nation	ADJ
ftr-346	649	24	equity	equity	NOUN
ftr-346	649	25	in	in	ADP
ftr-346	649	26	various	various	ADJ
ftr-346	649	27	ways	way	NOUN
ftr-346	649	28	:	:	PUNCT
ftr-346	649	29	"	"	PUNCT
ftr-346	649	30	an	an	DET
ftr-346	649	31	'	'	PUNCT
ftr-346	649	32	equitable	equitable	ADJ
ftr-346	649	33	international	international	ADJ
ftr-346	649	34	distribution	distribution	NOUN
ftr-346	649	35	of	of	ADP
ftr-346	649	36	the	the	DET
ftr-346	649	37	tax	tax	NOUN
ftr-346	649	38	base	base	NOUN
ftr-346	649	39	,	,	PUNCT
ftr-346	649	40	'	'	PUNCT
ftr-346	649	41	"	"	PUNCT
ftr-346	649	42	'	'	PUNCT
ftr-346	649	43	an	an	DET
ftr-346	649	44	equitable	equitable	ADJ
ftr-346	649	45	division	division	NOUN
ftr-346	649	46	of	of	ADP
ftr-346	649	47	the	the	DET
ftr-346	649	48	tax	tax	NOUN
ftr-346	649	49	revenue	revenue	NOUN
ftr-346	649	50	between	between	ADP
ftr-346	649	51	countries	country	NOUN
ftr-346	649	52	,	,	PUNCT
ftr-346	649	53	"	"	PUNCT
ftr-346	649	54	'	'	PUNCT
ftr-346	649	55	"	"	PUNCT
ftr-346	649	56	an	an	DET
ftr-346	649	57	equitable	equitable	ADJ
ftr-346	649	58	'	'	PUNCT
ftr-346	649	59	allocation	allocation	NOUN
ftr-346	649	60	of	of	ADP
ftr-346	649	61	national	national	ADJ
ftr-346	649	62	gain	gain	NOUN
ftr-346	649	63	and	and	CCONJ
ftr-346	649	64	loss	loss	NOUN
ftr-346	649	65	,	,	PUNCT
ftr-346	649	66	"	"	PUNCT
ftr-346	649	67	'	'	PUNCT
ftr-346	649	68	"	"	PUNCT
ftr-346	649	69	'	'	PUNCT
ftr-346	649	70	[	[	X
ftr-346	649	71	t]he	t]he	ADJ
ftr-346	649	72	problem	problem	NOUN
ftr-346	649	73	of	of	ADP
ftr-346	649	74	tax	tax	NOUN
ftr-346	649	75	shares	share	NOUN
ftr-346	649	76	in	in	ADP
ftr-346	649	77	international	international	ADJ
ftr-346	649	78	business	business	NOUN
ftr-346	649	79	,	,	PUNCT
ftr-346	649	80	"	"	PUNCT
ftr-346	649	81	'	'	PUNCT
ftr-346	649	82	and	and	CCONJ
ftr-346	649	83	"	"	PUNCT
ftr-346	649	84	an	an	DET
ftr-346	649	85	equitable	equitable	ADJ
ftr-346	649	86	division	division	NOUN
ftr-346	649	87	of	of	ADP
ftr-346	649	88	the	the	DET
ftr-346	649	89	'	'	PUNCT
ftr-346	649	90	tax	tax	NOUN
ftr-346	649	91	pie	pie	NOUN
ftr-346	649	92	.	.	PUNCT
ftr-346	650	1	..	..	PUNCT
ftr-346	651	1	among	among	ADP
ftr-346	651	2	the	the	DET
ftr-346	651	3	treasuries	treasury	NOUN
ftr-346	651	4	of	of	ADP
ftr-346	651	5	the	the	DET
ftr-346	651	6	various	various	ADJ
ftr-346	651	7	countries	country	NOUN
ftr-346	651	8	"	"	PUNCT
ftr-346	651	9	'	'	PUNCT
ftr-346	651	10	)	)	PUNCT
ftr-346	651	11	.	.	PUNCT
ftr-346	652	1	158	158	X
ftr-346	652	2	.	.	PUNCT
ftr-346	653	1	in	in	ADP
ftr-346	653	2	examining	examine	VERB
ftr-346	653	3	whether	whether	SCONJ
ftr-346	653	4	tax	tax	NOUN
ftr-346	653	5	competition	competition	NOUN
ftr-346	653	6	among	among	ADP
ftr-346	653	7	nations	nation	NOUN
ftr-346	653	8	should	should	AUX
ftr-346	653	9	be	be	AUX
ftr-346	653	10	reconsidered	reconsider	VERB
ftr-346	653	11	in	in	ADP
ftr-346	653	12	order	order	NOUN
ftr-346	653	13	to	to	PART
ftr-346	653	14	promote	promote	VERB
ftr-346	653	15	inter	inter	ADJ
ftr-346	653	16	-	-	ADJ
ftr-346	653	17	nation	nation	ADJ
ftr-346	653	18	equity	equity	NOUN
ftr-346	653	19	,	,	PUNCT
ftr-346	653	20	professor	professor	NOUN
ftr-346	653	21	ring	ring	NOUN
ftr-346	653	22	evaluated	evaluate	VERB
ftr-346	653	23	the	the	DET
ftr-346	653	24	normative	normative	ADJ
ftr-346	653	25	basis	basis	NOUN
ftr-346	653	26	for	for	ADP
ftr-346	653	27	inter	inter	ADJ
ftr-346	653	28	-	-	ADJ
ftr-346	653	29	nation	nation	ADJ
ftr-346	653	30	equity	equity	NOUN
ftr-346	653	31	in	in	ADP
ftr-346	653	32	terms	term	NOUN
ftr-346	653	33	of	of	ADP
ftr-346	653	34	inter	inter	ADJ
ftr-346	653	35	-	-	ADJ
ftr-346	653	36	individual	individual	ADJ
ftr-346	653	37	equity	equity	NOUN
ftr-346	653	38	(	(	PUNCT
ftr-346	653	39	"	"	PUNCT
ftr-346	653	40	because	because	SCONJ
ftr-346	653	41	it	it	PRON
ftr-346	653	42	is	be	AUX
ftr-346	653	43	the	the	DET
ftr-346	653	44	individuals	individual	NOUN
ftr-346	653	45	for	for	ADP
ftr-346	653	46	whom	whom	PRON
ftr-346	653	47	we	we	PRON
ftr-346	653	48	are	be	AUX
ftr-346	653	49	ultimately	ultimately	ADV
ftr-346	653	50	concerned	concern	VERB
ftr-346	653	51	"	"	PUNCT
ftr-346	653	52	)	)	PUNCT
ftr-346	653	53	and	and	CCONJ
ftr-346	653	54	concluded	conclude	VERB
ftr-346	653	55	that	that	SCONJ
ftr-346	653	56	"	"	PUNCT
ftr-346	653	57	to	to	PART
ftr-346	653	58	fit	fit	VERB
ftr-346	653	59	inter	inter	ADJ
ftr-346	653	60	-	-	ADJ
ftr-346	653	61	nation	nation	ADJ
ftr-346	653	62	equity	equity	NOUN
ftr-346	653	63	into	into	ADP
ftr-346	653	64	the	the	DET
ftr-346	653	65	current	current	ADJ
ftr-346	653	66	framework	framework	NOUN
ftr-346	653	67	of	of	ADP
ftr-346	653	68	inter	inter	ADJ
ftr-346	653	69	-	-	ADJ
ftr-346	653	70	individual	individual	ADJ
ftr-346	653	71	equity	equity	NOUN
ftr-346	653	72	(	(	PUNCT
ftr-346	653	73	premised	premise	VERB
ftr-346	653	74	on	on	ADP
ftr-346	653	75	a	a	DET
ftr-346	653	76	legitimate	legitimate	ADJ
ftr-346	653	77	nation	nation	NOUN
ftr-346	653	78	-	-	PUNCT
ftr-346	653	79	state	state	NOUN
ftr-346	653	80	and	and	CCONJ
ftr-346	653	81	community	community	NOUN
ftr-346	653	82	)	)	PUNCT
ftr-346	653	83	we	we	PRON
ftr-346	653	84	can	can	AUX
ftr-346	653	85	only	only	ADV
ftr-346	653	86	endorse	endorse	VERB
ftr-346	653	87	the	the	DET
ftr-346	653	88	'	'	PUNCT
ftr-346	653	89	inter	inter	ADJ
ftr-346	653	90	-	-	ADJ
ftr-346	653	91	nation	nation	ADJ
ftr-346	653	92	version	version	NOUN
ftr-346	653	93	'	'	PUNCT
ftr-346	653	94	of	of	ADP
ftr-346	653	95	inter	inter	ADJ
ftr-346	653	96	-	-	ADJ
ftr-346	653	97	individual	individual	ADJ
ftr-346	653	98	equity	equity	NOUN
ftr-346	653	99	if	if	SCONJ
ftr-346	653	100	in	in	ADP
ftr-346	653	101	fact	fact	NOUN
ftr-346	653	102	all	all	PRON
ftr-346	653	103	of	of	ADP
ftr-346	653	104	these	these	DET
ftr-346	653	105	individuals	individual	NOUN
ftr-346	653	106	are	be	AUX
ftr-346	653	107	members	member	NOUN
ftr-346	653	108	of	of	ADP
ftr-346	653	109	a	a	DET
ftr-346	653	110	single	single	ADJ
ftr-346	653	111	community	community	NOUN
ftr-346	653	112	under	under	ADP
ftr-346	653	113	one	one	NUM
ftr-346	653	114	government	government	NOUN
ftr-346	653	115	a	a	DET
ftr-346	653	116	global	global	ADJ
ftr-346	653	117	state	state	NOUN
ftr-346	653	118	.	.	PUNCT
ftr-346	653	119	"	"	PUNCT
ftr-346	654	1	diane	diane	NOUN
ftr-346	654	2	ring	ring	NOUN
ftr-346	654	3	,	,	PUNCT
ftr-346	654	4	democracy	democracy	NOUN
ftr-346	654	5	,	,	PUNCT
ftr-346	654	6	sovereignty	sovereignty	NOUN
ftr-346	654	7	and	and	CCONJ
ftr-346	654	8	tax	tax	NOUN
ftr-346	654	9	competition	competition	NOUN
ftr-346	654	10	:	:	PUNCT
ftr-346	654	11	the	the	DET
ftr-346	654	12	role	role	NOUN
ftr-346	654	13	of	of	ADP
ftr-346	654	14	tax	tax	NOUN
ftr-346	654	15	sovereignty	sovereignty	NOUN
ftr-346	654	16	in	in	ADP
ftr-346	654	17	shaping	shape	VERB
ftr-346	654	18	tax	tax	NOUN
ftr-346	654	19	cooperation	cooperation	NOUN
ftr-346	654	20	,	,	PUNCT
ftr-346	654	21	9	9	NUM
ftr-346	654	22	fla	fla	NOUN
ftr-346	654	23	.	.	PUNCT
ftr-346	655	1	tax	tax	PROPN
ftr-346	655	2	rev	rev	PROPN
ftr-346	655	3	.	.	PROPN
ftr-346	655	4	555	555	NUM
ftr-346	655	5	,	,	PUNCT
ftr-346	655	6	587	587	NUM
ftr-346	655	7	(	(	PUNCT
ftr-346	655	8	2009	2009	NUM
ftr-346	655	9	)	)	PUNCT
ftr-346	655	10	.	.	PUNCT
ftr-346	656	1	professor	professor	NOUN
ftr-346	656	2	ring	ring	NOUN
ftr-346	656	3	does	do	AUX
ftr-346	656	4	leave	leave	VERB
ftr-346	656	5	open	open	VERB
ftr-346	656	6	the	the	DET
ftr-346	656	7	possibility	possibility	NOUN
ftr-346	656	8	in	in	ADP
ftr-346	656	9	the	the	DET
ftr-346	656	10	future	future	NOUN
ftr-346	656	11	for	for	ADP
ftr-346	656	12	a	a	DET
ftr-346	656	13	normative	normative	ADJ
ftr-346	656	14	basis	basis	NOUN
ftr-346	656	15	for	for	ADP
ftr-346	656	16	inter	inter	ADJ
ftr-346	656	17	-	-	ADJ
ftr-346	656	18	nation	nation	ADJ
ftr-346	656	19	equity	equity	NOUN
ftr-346	656	20	standing	stand	VERB
ftr-346	656	21	alone	alone	ADV
ftr-346	656	22	,	,	PUNCT
ftr-346	656	23	based	base	VERB
ftr-346	656	24	on	on	ADP
ftr-346	656	25	an	an	DET
ftr-346	656	26	accepted	accepted	ADJ
ftr-346	656	27	theory	theory	NOUN
ftr-346	656	28	of	of	ADP
ftr-346	656	29	duty	duty	NOUN
ftr-346	656	30	and	and	CCONJ
ftr-346	656	31	obligations	obligation	NOUN
ftr-346	656	32	owed	owe	VERB
ftr-346	656	33	to	to	ADP
ftr-346	656	34	others	other	NOUN
ftr-346	656	35	globally	globally	ADV
ftr-346	656	36	.	.	PUNCT
ftr-346	657	1	see	see	VERB
ftr-346	657	2	i	i	PRON
ftr-346	657	3	d.	d.	PROPN
ftr-346	657	4	at	at	ADP
ftr-346	657	5	585	585	NUM
ftr-346	657	6	,	,	PUNCT
ftr-346	657	7	587	587	NUM
ftr-346	657	8	,	,	PUNCT
ftr-346	657	9	590	590	NUM
ftr-346	657	10	.	.	PUNCT
ftr-346	658	1	2011	2011	NUM
ftr-346	658	2	]	]	PUNCT
ftr-346	658	3	593	593	NUM
ftr-346	658	4	florida	florida	PROPN
ftr-346	658	5	tax	tax	NOUN
ftr-346	658	6	review	review	NOUN
ftr-346	658	7	the	the	DET
ftr-346	658	8	equity	equity	NOUN
ftr-346	658	9	basis	basis	NOUN
ftr-346	658	10	for	for	ADP
ftr-346	658	11	source	source	NOUN
ftr-346	658	12	taxation	taxation	NOUN
ftr-346	658	13	may	may	AUX
ftr-346	658	14	be	be	AUX
ftr-346	658	15	complicated	complicate	VERB
ftr-346	658	16	by	by	ADP
ftr-346	658	17	the	the	DET
ftr-346	658	18	fact	fact	NOUN
ftr-346	658	19	that	that	SCONJ
ftr-346	658	20	some	some	DET
ftr-346	658	21	residents	resident	NOUN
ftr-346	658	22	of	of	ADP
ftr-346	658	23	a	a	DET
ftr-346	658	24	given	give	VERB
ftr-346	658	25	country	country	NOUN
ftr-346	658	26	will	will	AUX
ftr-346	658	27	be	be	AUX
ftr-346	658	28	investing	invest	VERB
ftr-346	658	29	or	or	CCONJ
ftr-346	658	30	doing	do	VERB
ftr-346	658	31	business	business	NOUN
ftr-346	658	32	in	in	ADP
ftr-346	658	33	other	other	ADJ
ftr-346	658	34	countries	country	NOUN
ftr-346	658	35	.	.	PUNCT
ftr-346	659	1	thus	thus	ADV
ftr-346	659	2	,	,	PUNCT
ftr-346	659	3	it	it	PRON
ftr-346	659	4	may	may	AUX
ftr-346	659	5	be	be	AUX
ftr-346	659	6	contended	contend	VERB
ftr-346	659	7	that	that	SCONJ
ftr-346	659	8	one	one	NUM
ftr-346	659	9	country	country	NOUN
ftr-346	659	10	's	's	PART
ftr-346	659	11	failure	failure	NOUN
ftr-346	659	12	to	to	PART
ftr-346	659	13	tax	tax	VERB
ftr-346	659	14	a	a	DET
ftr-346	659	15	nonresident	nonresident	NOUN
ftr-346	659	16	for	for	ADP
ftr-346	659	17	the	the	DET
ftr-346	659	18	receipt	receipt	NOUN
ftr-346	659	19	of	of	ADP
ftr-346	659	20	governmental	governmental	ADJ
ftr-346	659	21	benefits	benefit	NOUN
ftr-346	659	22	can	can	AUX
ftr-346	659	23	be	be	AUX
ftr-346	659	24	"	"	PUNCT
ftr-346	659	25	offset	offset	VERB
ftr-346	659	26	"	"	PUNCT
ftr-346	659	27	by	by	ADP
ftr-346	659	28	the	the	DET
ftr-346	659	29	failure	failure	NOUN
ftr-346	659	30	of	of	ADP
ftr-346	659	31	the	the	DET
ftr-346	659	32	nonresident	nonresident	NOUN
ftr-346	659	33	's	's	PART
ftr-346	659	34	country	country	NOUN
ftr-346	659	35	to	to	PART
ftr-346	659	36	tax	tax	VERB
ftr-346	659	37	the	the	DET
ftr-346	659	38	other	other	ADJ
ftr-346	659	39	country	country	NOUN
ftr-346	659	40	's	's	PART
ftr-346	659	41	residents	resident	NOUN
ftr-346	659	42	when	when	SCONJ
ftr-346	659	43	they	they	PRON
ftr-346	659	44	receive	receive	VERB
ftr-346	659	45	host	host	NOUN
ftr-346	659	46	country	country	NOUN
ftr-346	659	47	governmental	governmental	ADJ
ftr-346	659	48	benefits	benefit	NOUN
ftr-346	659	49	.	.	PUNCT
ftr-346	660	1	one	one	NUM
ftr-346	660	2	response	response	NOUN
ftr-346	660	3	is	be	AUX
ftr-346	660	4	that	that	SCONJ
ftr-346	660	5	taxpayers	taxpayer	NOUN
ftr-346	660	6	with	with	ADP
ftr-346	660	7	purely	purely	ADV
ftr-346	660	8	domestic	domestic	ADJ
ftr-346	660	9	business	business	NOUN
ftr-346	660	10	and	and	CCONJ
ftr-346	660	11	investment	investment	NOUN
ftr-346	660	12	activities	activity	NOUN
ftr-346	660	13	would	would	AUX
ftr-346	660	14	not	not	PART
ftr-346	660	15	benefit	benefit	VERB
ftr-346	660	16	from	from	ADP
ftr-346	660	17	another	another	DET
ftr-346	660	18	country	country	NOUN
ftr-346	660	19	's	's	PART
ftr-346	660	20	lack	lack	NOUN
ftr-346	660	21	of	of	ADP
ftr-346	660	22	source	source	NOUN
ftr-346	660	23	taxation	taxation	NOUN
ftr-346	660	24	:	:	PUNCT
ftr-346	660	25	such	such	ADJ
ftr-346	660	26	taxpayers	taxpayer	NOUN
ftr-346	660	27	would	would	AUX
ftr-346	660	28	bear	bear	VERB
ftr-346	660	29	the	the	DET
ftr-346	660	30	cost	cost	NOUN
ftr-346	660	31	of	of	ADP
ftr-346	660	32	home	home	NOUN
ftr-346	660	33	country	country	NOUN
ftr-346	660	34	governmental	governmental	ADJ
ftr-346	660	35	benefits	benefit	NOUN
ftr-346	660	36	received	receive	VERB
ftr-346	660	37	by	by	ADP
ftr-346	660	38	nonresidents	nonresident	NOUN
ftr-346	660	39	but	but	CCONJ
ftr-346	660	40	would	would	AUX
ftr-346	660	41	not	not	PART
ftr-346	660	42	take	take	VERB
ftr-346	660	43	advantage	advantage	NOUN
ftr-346	660	44	of	of	ADP
ftr-346	660	45	tax	tax	NOUN
ftr-346	660	46	-	-	PUNCT
ftr-346	660	47	free	free	ADJ
ftr-346	660	48	governmental	governmental	ADJ
ftr-346	660	49	benefits	benefit	NOUN
ftr-346	660	50	provided	provide	VERB
ftr-346	660	51	by	by	ADP
ftr-346	660	52	other	other	ADJ
ftr-346	660	53	countries	country	NOUN
ftr-346	660	54	.	.	PUNCT
ftr-346	661	1	nonetheless	nonetheless	ADV
ftr-346	661	2	,	,	PUNCT
ftr-346	661	3	a	a	DET
ftr-346	661	4	further	further	ADJ
ftr-346	661	5	contention	contention	NOUN
ftr-346	661	6	may	may	AUX
ftr-346	661	7	be	be	AUX
ftr-346	661	8	that	that	SCONJ
ftr-346	661	9	resident	resident	ADJ
ftr-346	661	10	taxpayers	taxpayer	NOUN
ftr-346	661	11	with	with	ADP
ftr-346	661	12	purely	purely	ADV
ftr-346	661	13	domestic	domestic	ADJ
ftr-346	661	14	activities	activity	NOUN
ftr-346	661	15	would	would	AUX
ftr-346	661	16	not	not	PART
ftr-346	661	17	suffer	suffer	VERB
ftr-346	661	18	from	from	ADP
ftr-346	661	19	their	their	PRON
ftr-346	661	20	home	home	NOUN
ftr-346	661	21	country	country	NOUN
ftr-346	661	22	's	's	PART
ftr-346	661	23	lack	lack	NOUN
ftr-346	661	24	of	of	ADP
ftr-346	661	25	source	source	NOUN
ftr-346	661	26	taxation	taxation	NOUN
ftr-346	661	27	over	over	ADP
ftr-346	661	28	nonresidents	nonresident	NOUN
ftr-346	661	29	because	because	SCONJ
ftr-346	661	30	other	other	ADJ
ftr-346	661	31	home	home	NOUN
ftr-346	661	32	country	country	NOUN
ftr-346	661	33	residents	resident	NOUN
ftr-346	661	34	with	with	ADP
ftr-346	661	35	foreign	foreign	ADJ
ftr-346	661	36	income	income	NOUN
ftr-346	661	37	that	that	PRON
ftr-346	661	38	is	be	AUX
ftr-346	661	39	free	free	ADJ
ftr-346	661	40	of	of	ADP
ftr-346	661	41	source	source	NOUN
ftr-346	661	42	taxation	taxation	NOUN
ftr-346	661	43	would	would	AUX
ftr-346	661	44	then	then	ADV
ftr-346	661	45	bear	bear	VERB
ftr-346	661	46	a	a	DET
ftr-346	661	47	greater	great	ADJ
ftr-346	661	48	residence	residence	NOUN
ftr-346	661	49	country	country	NOUN
ftr-346	661	50	tax	tax	NOUN
ftr-346	661	51	burden	burden	NOUN
ftr-346	661	52	.	.	PUNCT
ftr-346	662	1	this	this	PRON
ftr-346	662	2	is	be	AUX
ftr-346	662	3	because	because	SCONJ
ftr-346	662	4	without	without	ADP
ftr-346	662	5	the	the	DET
ftr-346	662	6	imposition	imposition	NOUN
ftr-346	662	7	of	of	ADP
ftr-346	662	8	source	source	NOUN
ftr-346	662	9	taxation	taxation	NOUN
ftr-346	662	10	,	,	PUNCT
ftr-346	662	11	there	there	PRON
ftr-346	662	12	would	would	AUX
ftr-346	662	13	be	be	AUX
ftr-346	662	14	no	no	DET
ftr-346	662	15	occasion	occasion	NOUN
ftr-346	662	16	nor	nor	CCONJ
ftr-346	662	17	need	need	VERB
ftr-346	662	18	for	for	ADP
ftr-346	662	19	a	a	DET
ftr-346	662	20	home	home	NOUN
ftr-346	662	21	country	country	NOUN
ftr-346	662	22	to	to	PART
ftr-346	662	23	provide	provide	VERB
ftr-346	662	24	its	its	PRON
ftr-346	662	25	residents	resident	NOUN
ftr-346	662	26	with	with	ADP
ftr-346	662	27	foreign	foreign	ADJ
ftr-346	662	28	tax	tax	NOUN
ftr-346	662	29	credits	credit	NOUN
ftr-346	662	30	or	or	CCONJ
ftr-346	662	31	foreign	foreign	ADJ
ftr-346	662	32	income	income	NOUN
ftr-346	662	33	exclusions	exclusion	NOUN
ftr-346	662	34	,	,	PUNCT
ftr-346	662	35	respectively	respectively	ADV
ftr-346	662	36	.	.	PUNCT
ftr-346	662	37	159	159	NUM
ftr-346	662	38	thus	thus	ADV
ftr-346	662	39	,	,	PUNCT
ftr-346	662	40	a	a	DET
ftr-346	662	41	home	home	NOUN
ftr-346	662	42	country	country	NOUN
ftr-346	662	43	would	would	AUX
ftr-346	662	44	be	be	AUX
ftr-346	662	45	taxing	tax	VERB
ftr-346	662	46	its	its	PRON
ftr-346	662	47	residents	resident	NOUN
ftr-346	662	48	with	with	ADP
ftr-346	662	49	foreign	foreign	ADJ
ftr-346	662	50	income	income	NOUN
ftr-346	662	51	effectively	effectively	ADV
ftr-346	662	52	as	as	ADP
ftr-346	662	53	surrogates	surrogate	NOUN
ftr-346	662	54	for	for	ADP
ftr-346	662	55	the	the	DET
ftr-346	662	56	nonresidents	nonresident	NOUN
ftr-346	662	57	receiving	receive	VERB
ftr-346	662	58	governmental	governmental	ADJ
ftr-346	662	59	benefits	benefit	NOUN
ftr-346	662	60	from	from	ADP
ftr-346	662	61	the	the	DET
ftr-346	662	62	particular	particular	ADJ
ftr-346	662	63	country	country	NOUN
ftr-346	662	64	.	.	PUNCT
ftr-346	663	1	however	however	ADV
ftr-346	663	2	,	,	PUNCT
ftr-346	663	3	this	this	DET
ftr-346	663	4	argument	argument	NOUN
ftr-346	663	5	assumes	assume	VERB
ftr-346	663	6	equal	equal	ADJ
ftr-346	663	7	capital	capital	NOUN
ftr-346	663	8	flows	flow	NOUN
ftr-346	663	9	between	between	ADP
ftr-346	663	10	countries	country	NOUN
ftr-346	663	11	,	,	PUNCT
ftr-346	663	12	which	which	PRON
ftr-346	663	13	would	would	AUX
ftr-346	663	14	never	never	ADV
ftr-346	663	15	be	be	AUX
ftr-346	663	16	the	the	DET
ftr-346	663	17	case	case	NOUN
ftr-346	663	18	.	.	PUNCT
ftr-346	664	1	if	if	SCONJ
ftr-346	664	2	a	a	DET
ftr-346	664	3	given	give	VERB
ftr-346	664	4	country	country	NOUN
ftr-346	664	5	's	's	PART
ftr-346	664	6	amount	amount	NOUN
ftr-346	664	7	of	of	ADP
ftr-346	664	8	nonresident	nonresident	ADJ
ftr-346	664	9	investment	investment	NOUN
ftr-346	664	10	or	or	CCONJ
ftr-346	664	11	business	business	NOUN
ftr-346	664	12	activity	activity	NOUN
ftr-346	664	13	exceeds	exceed	VERB
ftr-346	664	14	the	the	DET
ftr-346	664	15	amount	amount	NOUN
ftr-346	664	16	of	of	ADP
ftr-346	664	17	foreign	foreign	ADJ
ftr-346	664	18	investment	investment	NOUN
ftr-346	664	19	or	or	CCONJ
ftr-346	664	20	business	business	NOUN
ftr-346	664	21	activity	activity	NOUN
ftr-346	664	22	conducted	conduct	VERB
ftr-346	664	23	by	by	ADP
ftr-346	664	24	its	its	PRON
ftr-346	664	25	residents	resident	NOUN
ftr-346	664	26	,	,	PUNCT
ftr-346	664	27	i.e.	i.e.	X
ftr-346	664	28	,	,	PUNCT
ftr-346	664	29	is	be	AUX
ftr-346	664	30	a	a	DET
ftr-346	664	31	net	net	ADJ
ftr-346	664	32	capital	capital	NOUN
ftr-346	664	33	importer	importer	NOUN
ftr-346	664	34	,	,	PUNCT
ftr-346	664	35	then	then	ADV
ftr-346	664	36	its	its	PRON
ftr-346	664	37	residents	resident	NOUN
ftr-346	664	38	with	with	ADP
ftr-346	664	39	purely	purely	ADV
ftr-346	664	40	domestic	domestic	ADJ
ftr-346	664	41	activities	activity	NOUN
ftr-346	664	42	would	would	AUX
ftr-346	664	43	not	not	PART
ftr-346	664	44	experience	experience	VERB
ftr-346	664	45	a	a	DET
ftr-346	664	46	sufficient	sufficient	ADJ
ftr-346	664	47	tax	tax	NOUN
ftr-346	664	48	offset	offset	NOUN
ftr-346	664	49	for	for	ADP
ftr-346	664	50	its	its	PRON
ftr-346	664	51	country	country	NOUN
ftr-346	664	52	's	's	PART
ftr-346	664	53	failure	failure	NOUN
ftr-346	664	54	to	to	PART
ftr-346	664	55	exercise	exercise	VERB
ftr-346	664	56	source	source	NOUN
ftr-346	664	57	taxation	taxation	NOUN
ftr-346	664	58	over	over	ADP
ftr-346	664	59	nonresidents	nonresident	NOUN
ftr-346	664	60	.	.	PUNCT
ftr-346	665	1	notions	notion	NOUN
ftr-346	665	2	of	of	ADP
ftr-346	665	3	perceived	perceive	VERB
ftr-346	665	4	equity	equity	NOUN
ftr-346	665	5	bolster	bolster	VERB
ftr-346	665	6	the	the	DET
ftr-346	665	7	equity	equity	NOUN
ftr-346	665	8	basis	basis	NOUN
ftr-346	665	9	for	for	ADP
ftr-346	665	10	source	source	NOUN
ftr-346	665	11	taxation	taxation	NOUN
ftr-346	665	12	.	.	PUNCT
ftr-346	666	1	recently	recently	ADV
ftr-346	666	2	,	,	PUNCT
ftr-346	666	3	some	some	DET
ftr-346	666	4	leading	lead	VERB
ftr-346	666	5	commentators	commentator	NOUN
ftr-346	666	6	on	on	ADP
ftr-346	666	7	international	international	ADJ
ftr-346	666	8	taxation	taxation	NOUN
ftr-346	666	9	have	have	AUX
ftr-346	666	10	put	put	VERB
ftr-346	666	11	forth	forth	ADP
ftr-346	666	12	what	what	PRON
ftr-346	666	13	they	they	PRON
ftr-346	666	14	term	term	VERB
ftr-346	666	15	as	as	ADP
ftr-346	666	16	a	a	DET
ftr-346	666	17	new	new	ADJ
ftr-346	666	18	principle	principle	NOUN
ftr-346	666	19	for	for	ADP
ftr-346	666	20	structuring	structure	VERB
ftr-346	666	21	source	source	NOUN
ftr-346	666	22	taxation	taxation	NOUN
ftr-346	666	23	the	the	DET
ftr-346	666	24	parity	parity	NOUN
ftr-346	666	25	principle.160	principle.160	NOUN
ftr-346	666	26	in	in	ADP
ftr-346	666	27	applying	apply	VERB
ftr-346	666	28	this	this	DET
ftr-346	666	29	principle	principle	NOUN
ftr-346	666	30	to	to	ADP
ftr-346	666	31	u.s	u.s	PROPN
ftr-346	666	32	.	.	PROPN
ftr-346	666	33	source	source	NOUN
ftr-346	666	34	taxation	taxation	NOUN
ftr-346	666	35	,	,	PUNCT
ftr-346	666	36	they	they	PRON
ftr-346	666	37	assert	assert	VERB
ftr-346	666	38	that	that	SCONJ
ftr-346	666	39	the	the	DET
ftr-346	666	40	u.s	u.s	PROPN
ftr-346	666	41	.	.	PROPN
ftr-346	666	42	income	income	NOUN
ftr-346	666	43	tax	tax	NOUN
ftr-346	666	44	should	should	AUX
ftr-346	666	45	treat	treat	VERB
ftr-346	666	46	businesses	business	NOUN
ftr-346	666	47	owned	own	VERB
ftr-346	666	48	by	by	ADP
ftr-346	666	49	foreign	foreign	ADJ
ftr-346	666	50	taxpayers	taxpayer	NOUN
ftr-346	666	51	no	no	ADV
ftr-346	666	52	more	more	ADV
ftr-346	666	53	favorably	favorably	ADV
ftr-346	666	54	than	than	ADP
ftr-346	666	55	comparably	comparably	ADV
ftr-346	666	56	situated	situate	VERB
ftr-346	666	57	u.s.owned	u.s.owned	ADJ
ftr-346	666	58	businesses	business	NOUN
ftr-346	666	59	.	.	PUNCT
ftr-346	667	1	161	161	NUM
ftr-346	667	2	the	the	DET
ftr-346	667	3	basis	basis	NOUN
ftr-346	667	4	for	for	ADP
ftr-346	667	5	the	the	DET
ftr-346	667	6	parity	parity	NOUN
ftr-346	667	7	principle	principle	NOUN
ftr-346	667	8	is	be	AUX
ftr-346	667	9	that	that	SCONJ
ftr-346	667	10	residence	residence	NOUN
ftr-346	667	11	taxation	taxation	NOUN
ftr-346	667	12	will	will	AUX
ftr-346	667	13	lose	lose	VERB
ftr-346	667	14	legitimacy	legitimacy	NOUN
ftr-346	667	15	and	and	CCONJ
ftr-346	667	16	efficacy	efficacy	NOUN
ftr-346	667	17	if	if	SCONJ
ftr-346	667	18	residents	resident	NOUN
ftr-346	667	19	perceive	perceive	VERB
ftr-346	667	20	that	that	SCONJ
ftr-346	667	21	they	they	PRON
ftr-346	667	22	are	be	AUX
ftr-346	667	23	being	be	AUX
ftr-346	667	24	more	more	ADV
ftr-346	667	25	heavily	heavily	ADV
ftr-346	667	26	taxed	tax	VERB
ftr-346	667	27	than	than	ADP
ftr-346	667	28	nonresidents	nonresident	NOUN
ftr-346	667	29	with	with	ADP
ftr-346	667	30	equal	equal	ADJ
ftr-346	667	31	amounts	amount	NOUN
ftr-346	667	32	of	of	ADP
ftr-346	667	33	income	income	NOUN
ftr-346	667	34	159	159	NUM
ftr-346	667	35	.	.	PUNCT
ftr-346	668	1	see	see	VERB
ftr-346	668	2	green	green	ADJ
ftr-346	668	3	,	,	PUNCT
ftr-346	668	4	supra	supra	PROPN
ftr-346	668	5	note	note	NOUN
ftr-346	668	6	153	153	NUM
ftr-346	668	7	,	,	PUNCT
ftr-346	668	8	at	at	ADP
ftr-346	668	9	80	80	NUM
ftr-346	668	10	(	(	PUNCT
ftr-346	668	11	pointing	point	VERB
ftr-346	668	12	out	out	ADP
ftr-346	668	13	that	that	SCONJ
ftr-346	668	14	with	with	ADP
ftr-346	668	15	international	international	ADJ
ftr-346	668	16	agreement	agreement	NOUN
ftr-346	668	17	on	on	ADP
ftr-346	668	18	a	a	DET
ftr-346	668	19	residence	residence	NOUN
ftr-346	668	20	-	-	PUNCT
ftr-346	668	21	based	base	VERB
ftr-346	668	22	tax	tax	NOUN
ftr-346	668	23	system	system	NOUN
ftr-346	668	24	,	,	PUNCT
ftr-346	668	25	the	the	DET
ftr-346	668	26	united	united	PROPN
ftr-346	668	27	states	states	PROPN
ftr-346	668	28	would	would	AUX
ftr-346	668	29	collect	collect	VERB
ftr-346	668	30	more	more	ADJ
ftr-346	668	31	tax	tax	NOUN
ftr-346	668	32	revenue	revenue	NOUN
ftr-346	668	33	from	from	ADP
ftr-346	668	34	its	its	PRON
ftr-346	668	35	residents	resident	NOUN
ftr-346	668	36	with	with	ADP
ftr-346	668	37	foreign	foreign	ADJ
ftr-346	668	38	source	source	NOUN
ftr-346	668	39	income	income	NOUN
ftr-346	668	40	because	because	SCONJ
ftr-346	668	41	it	it	PRON
ftr-346	668	42	would	would	AUX
ftr-346	668	43	no	no	ADV
ftr-346	668	44	longer	long	ADV
ftr-346	668	45	yield	yield	VERB
ftr-346	668	46	to	to	ADP
ftr-346	668	47	other	other	ADJ
ftr-346	668	48	countries	country	NOUN
ftr-346	668	49	the	the	DET
ftr-346	668	50	primary	primary	ADJ
ftr-346	668	51	right	right	NOUN
ftr-346	668	52	to	to	PART
ftr-346	668	53	tax	tax	VERB
ftr-346	668	54	such	such	ADJ
ftr-346	668	55	income	income	NOUN
ftr-346	668	56	)	)	PUNCT
ftr-346	668	57	.	.	PUNCT
ftr-346	669	1	160	160	NUM
ftr-346	669	2	.	.	PUNCT
ftr-346	670	1	see	see	VERB
ftr-346	670	2	shay	shay	PROPN
ftr-346	670	3	,	,	PUNCT
ftr-346	670	4	fleming	fleming	PROPN
ftr-346	670	5	&	&	CCONJ
ftr-346	670	6	peroni	peroni	PROPN
ftr-346	670	7	,	,	PUNCT
ftr-346	670	8	source	source	NOUN
ftr-346	670	9	rules	rule	NOUN
ftr-346	670	10	,	,	PUNCT
ftr-346	670	11	supra	supra	PROPN
ftr-346	670	12	note	note	NOUN
ftr-346	670	13	1	1	NUM
ftr-346	670	14	,	,	PUNCT
ftr-346	670	15	at	at	ADP
ftr-346	670	16	110	110	NUM
ftr-346	670	17	-	-	SYM
ftr-346	670	18	11	11	NUM
ftr-346	670	19	.	.	PUNCT
ftr-346	670	20	161	161	NUM
ftr-346	670	21	.	.	PUNCT
ftr-346	671	1	i	i	PRON
ftr-346	671	2	d.	d.	PROPN
ftr-346	671	3	at	at	ADP
ftr-346	671	4	111	111	NUM
ftr-346	671	5	.	.	PUNCT
ftr-346	672	1	594	594	NUM
ftr-346	673	1	[	[	NOUN
ftr-346	673	2	vol	vol	NOUN
ftr-346	673	3	.	.	PUNCT
ftr-346	674	1	11:7	11:7	NUM
ftr-346	674	2	sourcing	sourcing	NOUN
ftr-346	674	3	income	income	NOUN
ftr-346	674	4	among	among	ADP
ftr-346	674	5	nations	nation	NOUN
ftr-346	674	6	from	from	ADP
ftr-346	674	7	the	the	DET
ftr-346	674	8	residence	residence	NOUN
ftr-346	674	9	country;162	country;162	NOUN
ftr-346	674	10	thus	thus	ADV
ftr-346	674	11	,	,	PUNCT
ftr-346	674	12	this	this	DET
ftr-346	674	13	principle	principle	NOUN
ftr-346	674	14	rests	rest	VERB
ftr-346	674	15	on	on	ADP
ftr-346	674	16	perceptional	perceptional	ADJ
ftr-346	674	17	equity	equity	NOUN
ftr-346	674	18	concerns	concern	NOUN
ftr-346	674	19	(	(	PUNCT
ftr-346	674	20	along	along	ADP
ftr-346	674	21	with	with	ADP
ftr-346	674	22	real	real	ADJ
ftr-346	674	23	equity	equity	NOUN
ftr-346	674	24	concerns).'63	concerns).'63	NOUN
ftr-346	674	25	in	in	ADP
ftr-346	674	26	applying	apply	VERB
ftr-346	674	27	the	the	DET
ftr-346	674	28	parity	parity	NOUN
ftr-346	674	29	principle	principle	NOUN
ftr-346	674	30	in	in	ADP
ftr-346	674	31	examining	examine	VERB
ftr-346	674	32	a	a	DET
ftr-346	674	33	few	few	ADJ
ftr-346	674	34	source	source	NOUN
ftr-346	674	35	rules	rule	NOUN
ftr-346	674	36	,	,	PUNCT
ftr-346	674	37	the	the	DET
ftr-346	674	38	commentators	commentator	NOUN
ftr-346	674	39	refer	refer	VERB
ftr-346	674	40	to	to	ADP
ftr-346	674	41	the	the	DET
ftr-346	674	42	access	access	NOUN
ftr-346	674	43	to	to	ADP
ftr-346	674	44	the	the	DET
ftr-346	674	45	u.s	u.s	PROPN
ftr-346	674	46	.	.	PROPN
ftr-346	674	47	market	market	NOUN
ftr-346	674	48	,	,	PUNCT
ftr-346	674	49	which	which	PRON
ftr-346	674	50	they	they	PRON
ftr-346	674	51	see	see	VERB
ftr-346	674	52	as	as	ADP
ftr-346	674	53	a	a	DET
ftr-346	674	54	product	product	NOUN
ftr-346	674	55	of	of	ADP
ftr-346	674	56	government	government	NOUN
ftr-346	674	57	activities	activity	NOUN
ftr-346	674	58	,	,	PUNCT
ftr-346	674	59	as	as	ADV
ftr-346	674	60	well	well	ADV
ftr-346	674	61	as	as	ADP
ftr-346	674	62	u.s	u.s	PROPN
ftr-346	674	63	.	.	PROPN
ftr-346	674	64	legal	legal	ADJ
ftr-346	674	65	protections,'6	protections,'6	NOUN
ftr-346	674	66	indicating	indicate	VERB
ftr-346	674	67	that	that	SCONJ
ftr-346	674	68	the	the	DET
ftr-346	674	69	benefits	benefit	NOUN
ftr-346	674	70	principle	principle	NOUN
ftr-346	674	71	is	be	AUX
ftr-346	674	72	at	at	ADP
ftr-346	674	73	the	the	DET
ftr-346	674	74	core	core	NOUN
ftr-346	674	75	of	of	ADP
ftr-346	674	76	their	their	PRON
ftr-346	674	77	parity	parity	NOUN
ftr-346	674	78	principle	principle	NOUN
ftr-346	674	79	.	.	PUNCT
ftr-346	675	1	consequently	consequently	ADV
ftr-346	675	2	,	,	PUNCT
ftr-346	675	3	their	their	PRON
ftr-346	675	4	work	work	NOUN
ftr-346	675	5	suggests	suggest	VERB
ftr-346	675	6	that	that	SCONJ
ftr-346	675	7	both	both	CCONJ
ftr-346	675	8	real	real	ADJ
ftr-346	675	9	and	and	CCONJ
ftr-346	675	10	perceptional	perceptional	ADJ
ftr-346	675	11	equity	equity	NOUN
ftr-346	675	12	concerns	concern	NOUN
ftr-346	675	13	support	support	VERB
ftr-346	675	14	the	the	DET
ftr-346	675	15	benefits	benefit	NOUN
ftr-346	675	16	-	-	PUNCT
ftr-346	675	17	principle	principle	NOUN
ftr-346	675	18	basis	basis	NOUN
ftr-346	675	19	for	for	ADP
ftr-346	675	20	source	source	NOUN
ftr-346	675	21	taxation	taxation	NOUN
ftr-346	675	22	.	.	PUNCT
ftr-346	676	1	2	2	X
ftr-346	676	2	.	.	X
ftr-346	676	3	effect	effect	NOUN
ftr-346	676	4	of	of	ADP
ftr-346	676	5	the	the	DET
ftr-346	676	6	ability	ability	NOUN
ftr-346	676	7	to	to	PART
ftr-346	676	8	pay	pay	VERB
ftr-346	676	9	principle	principle	NOUN
ftr-346	676	10	in	in	ADP
ftr-346	676	11	contrast	contrast	NOUN
ftr-346	676	12	to	to	ADP
ftr-346	676	13	source	source	NOUN
ftr-346	676	14	taxation	taxation	NOUN
ftr-346	676	15	,	,	PUNCT
ftr-346	676	16	residence	residence	NOUN
ftr-346	676	17	taxation	taxation	NOUN
ftr-346	676	18	rests	rest	VERB
ftr-346	676	19	on	on	ADP
ftr-346	676	20	a	a	DET
ftr-346	676	21	different	different	ADJ
ftr-346	676	22	equity	equity	NOUN
ftr-346	676	23	basis	basis	NOUN
ftr-346	676	24	than	than	ADP
ftr-346	676	25	source	source	NOUN
ftr-346	676	26	taxation	taxation	NOUN
ftr-346	676	27	,	,	PUNCT
ftr-346	676	28	this	this	PRON
ftr-346	676	29	being	be	AUX
ftr-346	676	30	the	the	DET
ftr-346	676	31	notion	notion	NOUN
ftr-346	676	32	of	of	ADP
ftr-346	676	33	a	a	DET
ftr-346	676	34	taxpayer	taxpayer	NOUN
ftr-346	676	35	's	's	PART
ftr-346	676	36	ability	ability	NOUN
ftr-346	676	37	to	to	PART
ftr-346	676	38	pay.165	pay.165	VERB
ftr-346	676	39	under	under	ADP
ftr-346	676	40	residence	residence	NOUN
ftr-346	676	41	taxation	taxation	NOUN
ftr-346	676	42	,	,	PUNCT
ftr-346	676	43	the	the	DET
ftr-346	676	44	tax	tax	NOUN
ftr-346	676	45	burden	burden	NOUN
ftr-346	676	46	is	be	AUX
ftr-346	676	47	allocated	allocate	VERB
ftr-346	676	48	among	among	ADP
ftr-346	676	49	taxpayers	taxpayer	NOUN
ftr-346	676	50	in	in	ADP
ftr-346	676	51	a	a	DET
ftr-346	676	52	manner	manner	NOUN
ftr-346	676	53	that	that	PRON
ftr-346	676	54	reflects	reflect	VERB
ftr-346	676	55	their	their	PRON
ftr-346	676	56	relative	relative	ADJ
ftr-346	676	57	abilities	ability	NOUN
ftr-346	676	58	to	to	ADP
ftr-346	676	59	pay.16	pay.16	PROPN
ftr-346	676	60	6	6	NUM
ftr-346	676	61	because	because	SCONJ
ftr-346	676	62	a	a	DET
ftr-346	676	63	taxpayer	taxpayer	NOUN
ftr-346	676	64	's	's	PART
ftr-346	676	65	worldwide	worldwide	ADJ
ftr-346	676	66	income	income	NOUN
ftr-346	676	67	is	be	AUX
ftr-346	676	68	usually	usually	ADV
ftr-346	676	69	considered	consider	VERB
ftr-346	676	70	the	the	DET
ftr-346	676	71	proper	proper	ADJ
ftr-346	676	72	gauge	gauge	NOUN
ftr-346	676	73	for	for	ADP
ftr-346	676	74	measuring	measure	VERB
ftr-346	676	75	a	a	DET
ftr-346	676	76	taxpayer	taxpayer	NOUN
ftr-346	676	77	's	's	PART
ftr-346	676	78	ability	ability	NOUN
ftr-346	676	79	to	to	PART
ftr-346	676	80	pay	pay	VERB
ftr-346	676	81	,	,	PUNCT
ftr-346	676	82	and	and	CCONJ
ftr-346	676	83	because	because	SCONJ
ftr-346	676	84	the	the	DET
ftr-346	676	85	ability	ability	NOUN
ftr-346	676	86	to	to	PART
ftr-346	676	87	pay	pay	VERB
ftr-346	676	88	principle	principle	NOUN
ftr-346	676	89	suggests	suggest	VERB
ftr-346	676	90	that	that	SCONJ
ftr-346	676	91	tax	tax	NOUN
ftr-346	676	92	rates	rate	NOUN
ftr-346	676	93	should	should	AUX
ftr-346	676	94	be	be	AUX
ftr-346	676	95	progressive	progressive	ADJ
ftr-346	676	96	,	,	PUNCT
ftr-346	676	97	residence	residence	NOUN
ftr-346	676	98	taxation	taxation	NOUN
ftr-346	676	99	is	be	AUX
ftr-346	676	100	generally	generally	ADV
ftr-346	676	101	implemented	implement	VERB
ftr-346	676	102	by	by	ADP
ftr-346	676	103	imposing	impose	VERB
ftr-346	676	104	a	a	DET
ftr-346	676	105	progressive	progressive	ADJ
ftr-346	676	106	tax	tax	NOUN
ftr-346	676	107	on	on	ADP
ftr-346	676	108	a	a	DET
ftr-346	676	109	taxpayer	taxpayer	NOUN
ftr-346	676	110	's	's	PART
ftr-346	676	111	worldwide	worldwide	ADJ
ftr-346	676	112	income.16	income.16	ADV
ftr-346	676	113	7	7	NUM
ftr-346	676	114	although	although	SCONJ
ftr-346	676	115	it	it	PRON
ftr-346	676	116	may	may	AUX
ftr-346	676	117	seem	seem	VERB
ftr-346	676	118	as	as	SCONJ
ftr-346	676	119	though	though	SCONJ
ftr-346	676	120	source	source	NOUN
ftr-346	676	121	taxation	taxation	NOUN
ftr-346	676	122	and	and	CCONJ
ftr-346	676	123	residence	residence	NOUN
ftr-346	676	124	taxation	taxation	NOUN
ftr-346	676	125	are	be	AUX
ftr-346	676	126	quite	quite	ADV
ftr-346	676	127	distinct	distinct	ADJ
ftr-346	676	128	,	,	PUNCT
ftr-346	676	129	this	this	PRON
ftr-346	676	130	is	be	AUX
ftr-346	676	131	not	not	PART
ftr-346	676	132	the	the	DET
ftr-346	676	133	case	case	NOUN
ftr-346	676	134	.	.	PUNCT
ftr-346	677	1	first	first	ADV
ftr-346	677	2	,	,	PUNCT
ftr-346	677	3	source	source	NOUN
ftr-346	677	4	taxation	taxation	NOUN
ftr-346	677	5	,	,	PUNCT
ftr-346	677	6	while	while	SCONJ
ftr-346	677	7	founded	found	VERB
ftr-346	677	8	on	on	ADP
ftr-346	677	9	the	the	DET
ftr-346	677	10	benefits	benefit	NOUN
ftr-346	677	11	principle	principle	NOUN
ftr-346	677	12	,	,	PUNCT
ftr-346	677	13	can	can	AUX
ftr-346	677	14	be	be	AUX
ftr-346	677	15	viewed	view	VERB
ftr-346	677	16	as	as	ADP
ftr-346	677	17	having	have	VERB
ftr-346	677	18	ability	ability	NOUN
ftr-346	677	19	-	-	PUNCT
ftr-346	677	20	to	to	ADP
ftr-346	677	21	-	-	PUNCT
ftr-346	677	22	pay	pay	NOUN
ftr-346	677	23	attributes	attribute	NOUN
ftr-346	677	24	.	.	PUNCT
ftr-346	677	25	'	'	PUNCT
ftr-346	678	1	68	68	NUM
ftr-346	678	2	the	the	DET
ftr-346	678	3	source	source	NOUN
ftr-346	678	4	tax	tax	NOUN
ftr-346	678	5	,	,	PUNCT
ftr-346	678	6	similar	similar	ADJ
ftr-346	678	7	to	to	ADP
ftr-346	678	8	the	the	DET
ftr-346	678	9	residence	residence	NOUN
ftr-346	678	10	tax	tax	NOUN
ftr-346	678	11	,	,	PUNCT
ftr-346	678	12	is	be	AUX
ftr-346	678	13	determined	determine	VERB
ftr-346	678	14	by	by	ADP
ftr-346	678	15	applying	apply	VERB
ftr-346	678	16	tax	tax	NOUN
ftr-346	678	17	rates	rate	NOUN
ftr-346	678	18	to	to	ADP
ftr-346	678	19	a	a	DET
ftr-346	678	20	nonresident	nonresident	NOUN
ftr-346	678	21	's	's	PART
ftr-346	678	22	domestic	domestic	ADJ
ftr-346	678	23	source	source	NOUN
ftr-346	678	24	income	income	NOUN
ftr-346	678	25	.	.	PUNCT
ftr-346	679	1	thus	thus	ADV
ftr-346	679	2	,	,	PUNCT
ftr-346	679	3	no	no	DET
ftr-346	679	4	effort	effort	NOUN
ftr-346	679	5	is	be	AUX
ftr-346	679	6	made	make	VERB
ftr-346	679	7	to	to	PART
ftr-346	679	8	approximate	approximate	VERB
ftr-346	679	9	the	the	DET
ftr-346	679	10	value	value	NOUN
ftr-346	679	11	of	of	ADP
ftr-346	679	12	the	the	DET
ftr-346	679	13	benefits	benefit	NOUN
ftr-346	679	14	received	receive	VERB
ftr-346	679	15	by	by	ADP
ftr-346	679	16	the	the	DET
ftr-346	679	17	nonresident	nonresident	NOUN
ftr-346	679	18	from	from	ADP
ftr-346	679	19	the	the	DET
ftr-346	679	20	host	host	NOUN
ftr-346	679	21	country	country	NOUN
ftr-346	679	22	's	's	PART
ftr-346	679	23	government	government	NOUN
ftr-346	679	24	activities	activity	NOUN
ftr-346	679	25	that	that	PRON
ftr-346	679	26	relate	relate	VERB
ftr-346	679	27	to	to	ADP
ftr-346	679	28	the	the	DET
ftr-346	679	29	nonresident	nonresident	NOUN
ftr-346	679	30	's	's	PART
ftr-346	679	31	income	income	NOUN
ftr-346	679	32	,	,	PUNCT
ftr-346	679	33	no	no	ADV
ftr-346	679	34	doubt	doubt	NOUN
ftr-346	679	35	because	because	SCONJ
ftr-346	679	36	it	it	PRON
ftr-346	679	37	would	would	AUX
ftr-346	679	38	be	be	AUX
ftr-346	679	39	impossible	impossible	ADJ
ftr-346	679	40	to	to	PART
ftr-346	679	41	do	do	VERB
ftr-346	679	42	so	so	ADV
ftr-346	679	43	with	with	ADP
ftr-346	679	44	any	any	DET
ftr-346	679	45	degree	degree	NOUN
ftr-346	679	46	of	of	ADP
ftr-346	679	47	162	162	NUM
ftr-346	679	48	.	.	PUNCT
ftr-346	680	1	see	see	VERB
ftr-346	680	2	i	i	PRON
ftr-346	680	3	d.	d.	PROPN
ftr-346	680	4	163	163	NUM
ftr-346	680	5	.	.	PUNCT
ftr-346	681	1	other	other	ADJ
ftr-346	681	2	scholars	scholar	NOUN
ftr-346	681	3	have	have	AUX
ftr-346	681	4	pointed	point	VERB
ftr-346	681	5	out	out	ADP
ftr-346	681	6	the	the	DET
ftr-346	681	7	importance	importance	NOUN
ftr-346	681	8	of	of	ADP
ftr-346	681	9	perceptional	perceptional	ADJ
ftr-346	681	10	equity	equity	NOUN
ftr-346	681	11	.	.	PUNCT
ftr-346	682	1	see	see	VERB
ftr-346	682	2	,	,	PUNCT
ftr-346	682	3	e.g.	e.g.	ADV
ftr-346	682	4	,	,	PUNCT
ftr-346	682	5	nodl	nodl	PROPN
ftr-346	682	6	b.	b.	PROPN
ftr-346	682	7	cunningham	cunningham	PROPN
ftr-346	682	8	&	&	CCONJ
ftr-346	682	9	deborah	deborah	PROPN
ftr-346	682	10	h.	h.	PROPN
ftr-346	682	11	schenk	schenk	PROPN
ftr-346	682	12	,	,	PUNCT
ftr-346	682	13	the	the	DET
ftr-346	682	14	case	case	NOUN
ftr-346	682	15	for	for	ADP
ftr-346	682	16	a	a	DET
ftr-346	682	17	capital	capital	NOUN
ftr-346	682	18	gains	gain	NOUN
ftr-346	682	19	preference	preference	NOUN
ftr-346	682	20	,	,	PUNCT
ftr-346	682	21	48	48	NUM
ftr-346	682	22	tax	tax	NOUN
ftr-346	682	23	l.	l.	PROPN
ftr-346	682	24	rev	rev	PROPN
ftr-346	682	25	.	.	PROPN
ftr-346	682	26	319	319	NUM
ftr-346	682	27	,	,	PUNCT
ftr-346	682	28	368	368	NUM
ftr-346	682	29	-	-	SYM
ftr-346	682	30	69	69	NUM
ftr-346	682	31	(	(	PUNCT
ftr-346	682	32	1993	1993	NUM
ftr-346	682	33	)	)	PUNCT
ftr-346	682	34	.	.	PUNCT
ftr-346	683	1	164	164	NUM
ftr-346	683	2	.	.	PUNCT
ftr-346	684	1	see	see	VERB
ftr-346	684	2	shay	shay	PROPN
ftr-346	684	3	,	,	PUNCT
ftr-346	684	4	fleming	fleming	PROPN
ftr-346	684	5	&	&	CCONJ
ftr-346	684	6	peroni	peroni	PROPN
ftr-346	684	7	,	,	PUNCT
ftr-346	684	8	source	source	NOUN
ftr-346	684	9	rules	rule	NOUN
ftr-346	684	10	,	,	PUNCT
ftr-346	684	11	supra	supra	PROPN
ftr-346	684	12	note	note	NOUN
ftr-346	684	13	1	1	NUM
ftr-346	684	14	,	,	PUNCT
ftr-346	684	15	at	at	ADP
ftr-346	684	16	91	91	NUM
ftr-346	684	17	-	-	SYM
ftr-346	684	18	92	92	NUM
ftr-346	684	19	,	,	PUNCT
ftr-346	684	20	142	142	NUM
ftr-346	684	21	-	-	SYM
ftr-346	684	22	43	43	NUM
ftr-346	684	23	.	.	PUNCT
ftr-346	685	1	165	165	NUM
ftr-346	685	2	.	.	PUNCT
ftr-346	686	1	see	see	VERB
ftr-346	686	2	j.	j.	PROPN
ftr-346	686	3	clifton	clifton	PROPN
ftr-346	686	4	fleming	fleming	PROPN
ftr-346	686	5	,	,	PUNCT
ftr-346	686	6	jr	jr	PROPN
ftr-346	686	7	.	.	PROPN
ftr-346	686	8	,	,	PUNCT
ftr-346	686	9	robert	robert	PROPN
ftr-346	686	10	j.	j.	PROPN
ftr-346	686	11	peroni	peroni	PROPN
ftr-346	686	12	&	&	CCONJ
ftr-346	686	13	stephen	stephen	PROPN
ftr-346	686	14	e.	e.	PROPN
ftr-346	686	15	shay	shay	PROPN
ftr-346	686	16	,	,	PUNCT
ftr-346	686	17	fairness	fairness	NOUN
ftr-346	686	18	in	in	ADP
ftr-346	686	19	international	international	ADJ
ftr-346	686	20	taxation	taxation	NOUN
ftr-346	686	21	:	:	PUNCT
ftr-346	686	22	the	the	DET
ftr-346	686	23	ability	ability	NOUN
ftr-346	686	24	-	-	PUNCT
ftr-346	686	25	to	to	ADP
ftr-346	686	26	-	-	PUNCT
ftr-346	686	27	pay	pay	VERB
ftr-346	686	28	case	case	NOUN
ftr-346	686	29	for	for	ADP
ftr-346	686	30	taxing	tax	VERB
ftr-346	686	31	worldwide	worldwide	ADJ
ftr-346	686	32	income	income	NOUN
ftr-346	686	33	,	,	PUNCT
ftr-346	686	34	5	5	NUM
ftr-346	686	35	fla	fla	NOUN
ftr-346	686	36	.	.	PUNCT
ftr-346	687	1	tax	tax	PROPN
ftr-346	687	2	rev	rev	PROPN
ftr-346	687	3	.	.	PROPN
ftr-346	687	4	299	299	NUM
ftr-346	687	5	,	,	PUNCT
ftr-346	687	6	306	306	NUM
ftr-346	687	7	-	-	SYM
ftr-346	687	8	08	08	NUM
ftr-346	687	9	(	(	PUNCT
ftr-346	687	10	2001	2001	NUM
ftr-346	687	11	)	)	PUNCT
ftr-346	688	1	[	[	X
ftr-346	688	2	hereinafter	hereinafter	NOUN
ftr-346	688	3	fleming	fleming	NOUN
ftr-346	688	4	,	,	PUNCT
ftr-346	688	5	peroni	peroni	PROPN
ftr-346	688	6	&	&	CCONJ
ftr-346	688	7	shay	shay	PROPN
ftr-346	688	8	,	,	PUNCT
ftr-346	688	9	fairness	fairness	NOUN
ftr-346	688	10	]	]	PUNCT
ftr-346	688	11	.	.	PUNCT
ftr-346	689	1	besides	besides	SCONJ
ftr-346	689	2	equity	equity	NOUN
ftr-346	689	3	,	,	PUNCT
ftr-346	689	4	other	other	ADJ
ftr-346	689	5	considerations	consideration	NOUN
ftr-346	689	6	that	that	PRON
ftr-346	689	7	are	be	AUX
ftr-346	689	8	important	important	ADJ
ftr-346	689	9	in	in	ADP
ftr-346	689	10	residence	residence	NOUN
ftr-346	689	11	taxation	taxation	NOUN
ftr-346	689	12	include	include	VERB
ftr-346	689	13	economic	economic	ADJ
ftr-346	689	14	efficiency	efficiency	NOUN
ftr-346	689	15	and	and	CCONJ
ftr-346	689	16	administrability	administrability	NOUN
ftr-346	689	17	.	.	PUNCT
ftr-346	690	1	see	see	VERB
ftr-346	690	2	i	i	PRON
ftr-346	690	3	d.	d.	PROPN
ftr-346	690	4	at	at	ADP
ftr-346	690	5	306	306	NUM
ftr-346	690	6	-	-	SYM
ftr-346	690	7	08	08	NUM
ftr-346	690	8	&	&	CCONJ
ftr-346	690	9	n.	n.	PROPN
ftr-346	690	10	14	14	NUM
ftr-346	690	11	.	.	PUNCT
ftr-346	691	1	166	166	NUM
ftr-346	691	2	.	.	PUNCT
ftr-346	692	1	see	see	VERB
ftr-346	692	2	green	green	ADJ
ftr-346	692	3	,	,	PUNCT
ftr-346	692	4	supra	supra	PROPN
ftr-346	692	5	note	note	NOUN
ftr-346	692	6	153	153	NUM
ftr-346	692	7	,	,	PUNCT
ftr-346	692	8	at	at	ADP
ftr-346	692	9	29	29	NUM
ftr-346	692	10	.	.	PUNCT
ftr-346	693	1	167	167	NUM
ftr-346	693	2	.	.	PUNCT
ftr-346	693	3	see	see	VERB
ftr-346	693	4	i	i	PRON
ftr-346	693	5	d.	d.	PROPN
ftr-346	693	6	168	168	NUM
ftr-346	693	7	.	.	PUNCT
ftr-346	694	1	see	see	VERB
ftr-346	694	2	lokken	lokken	PROPN
ftr-346	694	3	,	,	PUNCT
ftr-346	694	4	intellectual	intellectual	ADJ
ftr-346	694	5	property	property	NOUN
ftr-346	694	6	,	,	PUNCT
ftr-346	694	7	supra	supra	PROPN
ftr-346	694	8	note	note	NOUN
ftr-346	694	9	57	57	NUM
ftr-346	694	10	,	,	PUNCT
ftr-346	694	11	at	at	ADP
ftr-346	694	12	239	239	NUM
ftr-346	694	13	-	-	SYM
ftr-346	694	14	40	40	NUM
ftr-346	694	15	.	.	PUNCT
ftr-346	695	1	2011	2011	NUM
ftr-346	695	2	]	]	PUNCT
ftr-346	695	3	595	595	NUM
ftr-346	695	4	florida	florida	PROPN
ftr-346	695	5	tax	tax	NOUN
ftr-346	695	6	review	review	NOUN
ftr-346	695	7	accuracy.169	accuracy.169	VERB
ftr-346	695	8	instead	instead	ADV
ftr-346	695	9	,	,	PUNCT
ftr-346	695	10	the	the	DET
ftr-346	695	11	amount	amount	NOUN
ftr-346	695	12	of	of	ADP
ftr-346	695	13	tax	tax	NOUN
ftr-346	695	14	that	that	PRON
ftr-346	695	15	is	be	AUX
ftr-346	695	16	imposed	impose	VERB
ftr-346	695	17	on	on	ADP
ftr-346	695	18	a	a	DET
ftr-346	695	19	nonresident	nonresident	NOUN
ftr-346	695	20	's	's	PART
ftr-346	695	21	domestic	domestic	ADJ
ftr-346	695	22	source	source	NOUN
ftr-346	695	23	income	income	NOUN
ftr-346	695	24	appears	appear	VERB
ftr-346	695	25	to	to	PART
ftr-346	695	26	reflect	reflect	VERB
ftr-346	695	27	the	the	DET
ftr-346	695	28	host	host	NOUN
ftr-346	695	29	country	country	NOUN
ftr-346	695	30	's	's	PART
ftr-346	695	31	determination	determination	NOUN
ftr-346	695	32	of	of	ADP
ftr-346	695	33	a	a	DET
ftr-346	695	34	fair	fair	ADJ
ftr-346	695	35	allocation	allocation	NOUN
ftr-346	695	36	of	of	ADP
ftr-346	695	37	the	the	DET
ftr-346	695	38	tax	tax	NOUN
ftr-346	695	39	burden	burden	NOUN
ftr-346	695	40	based	base	VERB
ftr-346	695	41	on	on	ADP
ftr-346	695	42	the	the	DET
ftr-346	695	43	relative	relative	ADJ
ftr-346	695	44	abilities	ability	NOUN
ftr-346	695	45	to	to	PART
ftr-346	695	46	pay	pay	VERB
ftr-346	695	47	of	of	ADP
ftr-346	695	48	all	all	DET
ftr-346	695	49	taxpayers	taxpayer	NOUN
ftr-346	695	50	,	,	PUNCT
ftr-346	695	51	with	with	ADP
ftr-346	695	52	nonresidents	nonresident	NOUN
ftr-346	695	53	judged	judge	VERB
ftr-346	695	54	only	only	ADV
ftr-346	695	55	on	on	ADP
ftr-346	695	56	the	the	DET
ftr-346	695	57	basis	basis	NOUN
ftr-346	695	58	of	of	ADP
ftr-346	695	59	their	their	PRON
ftr-346	695	60	domestic	domestic	ADJ
ftr-346	695	61	source	source	NOUN
ftr-346	695	62	income	income	NOUN
ftr-346	695	63	.	.	PUNCT
ftr-346	695	64	'	'	PUNCT
ftr-346	696	1	70	70	NUM
ftr-346	696	2	this	this	DET
ftr-346	696	3	view	view	NOUN
ftr-346	696	4	is	be	AUX
ftr-346	696	5	buttressed	buttress	VERB
ftr-346	696	6	by	by	ADP
ftr-346	696	7	the	the	DET
ftr-346	696	8	fact	fact	NOUN
ftr-346	696	9	that	that	SCONJ
ftr-346	696	10	the	the	DET
ftr-346	696	11	rates	rate	NOUN
ftr-346	696	12	that	that	PRON
ftr-346	696	13	apply	apply	VERB
ftr-346	696	14	to	to	ADP
ftr-346	696	15	a	a	DET
ftr-346	696	16	nonresident	nonresident	NOUN
ftr-346	696	17	's	's	PART
ftr-346	696	18	domestic	domestic	ADJ
ftr-346	696	19	source	source	NOUN
ftr-346	696	20	business	business	NOUN
ftr-346	696	21	income	income	NOUN
ftr-346	696	22	are	be	AUX
ftr-346	696	23	often	often	ADV
ftr-346	696	24	progressive	progressive	ADJ
ftr-346	696	25	in	in	ADP
ftr-346	696	26	nature.17	nature.17	PROPN
ftr-346	696	27	'	'	PUNCT
ftr-346	696	28	thus	thus	ADV
ftr-346	696	29	,	,	PUNCT
ftr-346	696	30	while	while	SCONJ
ftr-346	696	31	the	the	DET
ftr-346	696	32	benefits	benefit	NOUN
ftr-346	696	33	principle	principle	NOUN
ftr-346	696	34	forms	form	VERB
ftr-346	696	35	the	the	DET
ftr-346	696	36	basis	basis	NOUN
ftr-346	696	37	for	for	ADP
ftr-346	696	38	,	,	PUNCT
ftr-346	696	39	and	and	CCONJ
ftr-346	696	40	defines	define	VERB
ftr-346	696	41	the	the	DET
ftr-346	696	42	scope	scope	NOUN
ftr-346	696	43	of	of	ADP
ftr-346	696	44	,	,	PUNCT
ftr-346	696	45	source	source	NOUN
ftr-346	696	46	taxation	taxation	NOUN
ftr-346	696	47	,	,	PUNCT
ftr-346	696	48	the	the	DET
ftr-346	696	49	ability	ability	NOUN
ftr-346	696	50	to	to	PART
ftr-346	696	51	pay	pay	VERB
ftr-346	696	52	principle	principle	NOUN
ftr-346	696	53	appears	appear	VERB
ftr-346	696	54	to	to	PART
ftr-346	696	55	provide	provide	VERB
ftr-346	696	56	some	some	DET
ftr-346	696	57	role	role	NOUN
ftr-346	696	58	,	,	PUNCT
ftr-346	696	59	at	at	ADP
ftr-346	696	60	least	least	ADJ
ftr-346	696	61	in	in	ADP
ftr-346	696	62	practice	practice	NOUN
ftr-346	696	63	,	,	PUNCT
ftr-346	696	64	in	in	ADP
ftr-346	696	65	determining	determine	VERB
ftr-346	696	66	the	the	DET
ftr-346	696	67	amount	amount	NOUN
ftr-346	696	68	of	of	ADP
ftr-346	696	69	tax	tax	NOUN
ftr-346	696	70	that	that	PRON
ftr-346	696	71	is	be	AUX
ftr-346	696	72	imposed	impose	VERB
ftr-346	696	73	on	on	ADP
ftr-346	696	74	a	a	DET
ftr-346	696	75	nonresident	nonresident	NOUN
ftr-346	696	76	's	's	PART
ftr-346	696	77	domestic	domestic	ADJ
ftr-346	696	78	source	source	NOUN
ftr-346	696	79	income.17	income.17	NOUN
ftr-346	696	80	2	2	NUM
ftr-346	696	81	in	in	ADP
ftr-346	696	82	addition	addition	NOUN
ftr-346	696	83	,	,	PUNCT
ftr-346	696	84	and	and	CCONJ
ftr-346	696	85	of	of	ADP
ftr-346	696	86	significance	significance	NOUN
ftr-346	696	87	in	in	ADP
ftr-346	696	88	determining	determine	VERB
ftr-346	696	89	principles	principle	NOUN
ftr-346	696	90	for	for	ADP
ftr-346	696	91	sourcing	source	VERB
ftr-346	696	92	income	income	NOUN
ftr-346	696	93	,	,	PUNCT
ftr-346	696	94	source	source	NOUN
ftr-346	696	95	taxation	taxation	NOUN
ftr-346	696	96	and	and	CCONJ
ftr-346	696	97	residence	residence	NOUN
ftr-346	696	98	taxation	taxation	NOUN
ftr-346	696	99	are	be	AUX
ftr-346	696	100	related	relate	VERB
ftr-346	696	101	in	in	ADP
ftr-346	696	102	that	that	DET
ftr-346	696	103	source	source	NOUN
ftr-346	696	104	taxation	taxation	NOUN
ftr-346	696	105	frustrates	frustrate	VERB
ftr-346	696	106	to	to	ADP
ftr-346	696	107	an	an	DET
ftr-346	696	108	extent	extent	NOUN
ftr-346	696	109	the	the	DET
ftr-346	696	110	ability	ability	NOUN
ftr-346	696	111	to	to	PART
ftr-346	696	112	pay	pay	VERB
ftr-346	696	113	principle	principle	NOUN
ftr-346	696	114	underlying	underlying	ADJ
ftr-346	696	115	residence	residence	NOUN
ftr-346	696	116	taxation	taxation	NOUN
ftr-346	696	117	.	.	PUNCT
ftr-346	697	1	it	it	PRON
ftr-346	697	2	is	be	AUX
ftr-346	697	3	standard	standard	ADJ
ftr-346	697	4	practice	practice	NOUN
ftr-346	697	5	,	,	PUNCT
ftr-346	697	6	as	as	ADV
ftr-346	697	7	well	well	ADV
ftr-346	697	8	as	as	ADP
ftr-346	697	9	an	an	DET
ftr-346	697	10	assumption	assumption	NOUN
ftr-346	697	11	of	of	ADP
ftr-346	697	12	this	this	DET
ftr-346	697	13	article,17	article,17	ADJ
ftr-346	697	14	3	3	NUM
ftr-346	697	15	that	that	SCONJ
ftr-346	697	16	with	with	ADP
ftr-346	697	17	source	source	NOUN
ftr-346	697	18	taxation	taxation	NOUN
ftr-346	697	19	,	,	PUNCT
ftr-346	697	20	countries	country	NOUN
ftr-346	697	21	will	will	AUX
ftr-346	697	22	relieve	relieve	VERB
ftr-346	697	23	international	international	ADJ
ftr-346	697	24	double	double	ADJ
ftr-346	697	25	taxation	taxation	NOUN
ftr-346	697	26	either	either	CCONJ
ftr-346	697	27	by	by	ADP
ftr-346	697	28	allowing	allow	VERB
ftr-346	697	29	their	their	PRON
ftr-346	697	30	residents	resident	NOUN
ftr-346	697	31	a	a	DET
ftr-346	697	32	foreign	foreign	ADJ
ftr-346	697	33	tax	tax	NOUN
ftr-346	697	34	credit	credit	NOUN
ftr-346	697	35	or	or	CCONJ
ftr-346	697	36	exempting	exempt	VERB
ftr-346	697	37	certain	certain	ADJ
ftr-346	697	38	foreign	foreign	ADJ
ftr-346	697	39	income	income	NOUN
ftr-346	697	40	from	from	ADP
ftr-346	697	41	residence	residence	NOUN
ftr-346	697	42	taxation	taxation	NOUN
ftr-346	697	43	.	.	PUNCT
ftr-346	698	1	where	where	SCONJ
ftr-346	698	2	a	a	DET
ftr-346	698	3	foreign	foreign	ADJ
ftr-346	698	4	tax	tax	NOUN
ftr-346	698	5	credit	credit	NOUN
ftr-346	698	6	is	be	AUX
ftr-346	698	7	allowed	allow	VERB
ftr-346	698	8	,	,	PUNCT
ftr-346	698	9	the	the	DET
ftr-346	698	10	residence	residence	NOUN
ftr-346	698	11	tax	tax	NOUN
ftr-346	698	12	is	be	AUX
ftr-346	698	13	reduced	reduce	VERB
ftr-346	698	14	by	by	ADP
ftr-346	698	15	the	the	DET
ftr-346	698	16	amount	amount	NOUN
ftr-346	698	17	of	of	ADP
ftr-346	698	18	the	the	DET
ftr-346	698	19	credit	credit	NOUN
ftr-346	698	20	,	,	PUNCT
ftr-346	698	21	whereas	whereas	SCONJ
ftr-346	698	22	from	from	ADP
ftr-346	698	23	the	the	DET
ftr-346	698	24	strict	strict	ADJ
ftr-346	698	25	standpoint	standpoint	NOUN
ftr-346	698	26	of	of	ADP
ftr-346	698	27	measuring	measure	VERB
ftr-346	698	28	ability	ability	NOUN
ftr-346	698	29	to	to	PART
ftr-346	698	30	pay	pay	VERB
ftr-346	698	31	,	,	PUNCT
ftr-346	698	32	there	there	PRON
ftr-346	698	33	should	should	AUX
ftr-346	698	34	only	only	ADV
ftr-346	698	35	be	be	AUX
ftr-346	698	36	a	a	DET
ftr-346	698	37	deduction	deduction	NOUN
ftr-346	698	38	for	for	ADP
ftr-346	698	39	foreign	foreign	ADJ
ftr-346	698	40	taxes	taxis	NOUN
ftr-346	698	41	,	,	PUNCT
ftr-346	698	42	as	as	SCONJ
ftr-346	698	43	is	be	AUX
ftr-346	698	44	the	the	DET
ftr-346	698	45	case	case	NOUN
ftr-346	698	46	with	with	ADP
ftr-346	698	47	other	other	ADJ
ftr-346	698	48	expenses	expense	NOUN
ftr-346	698	49	of	of	ADP
ftr-346	698	50	earning	earn	VERB
ftr-346	698	51	income.17	income.17	NOUN
ftr-346	698	52	4	4	NUM
ftr-346	698	53	and	and	CCONJ
ftr-346	698	54	where	where	SCONJ
ftr-346	698	55	a	a	DET
ftr-346	698	56	residence	residence	NOUN
ftr-346	698	57	country	country	NOUN
ftr-346	698	58	employs	employ	VERB
ftr-346	698	59	an	an	DET
ftr-346	698	60	exemption	exemption	NOUN
ftr-346	698	61	system	system	NOUN
ftr-346	698	62	to	to	PART
ftr-346	698	63	relieve	relieve	VERB
ftr-346	698	64	double	double	ADJ
ftr-346	698	65	taxation	taxation	NOUN
ftr-346	698	66	,	,	PUNCT
ftr-346	698	67	the	the	DET
ftr-346	698	68	residence	residence	NOUN
ftr-346	698	69	country	country	NOUN
ftr-346	698	70	ignores	ignore	VERB
ftr-346	698	71	completely	completely	ADV
ftr-346	698	72	the	the	DET
ftr-346	698	73	exempt	exempt	ADJ
ftr-346	698	74	foreign	foreign	ADJ
ftr-346	698	75	income	income	NOUN
ftr-346	698	76	in	in	ADP
ftr-346	698	77	measuring	measure	VERB
ftr-346	698	78	the	the	DET
ftr-346	698	79	resident	resident	NOUN
ftr-346	698	80	's	's	PART
ftr-346	698	81	ability	ability	NOUN
ftr-346	698	82	to	to	PART
ftr-346	698	83	pay	pay	VERB
ftr-346	698	84	.	.	PUNCT
ftr-346	699	1	consequently	consequently	ADV
ftr-346	699	2	,	,	PUNCT
ftr-346	699	3	source	source	NOUN
ftr-346	699	4	taxation	taxation	NOUN
ftr-346	699	5	effectively	effectively	ADV
ftr-346	699	6	diminishes	diminish	VERB
ftr-346	699	7	the	the	DET
ftr-346	699	8	ability	ability	NOUN
ftr-346	699	9	of	of	ADP
ftr-346	699	10	a	a	DET
ftr-346	699	11	169	169	NUM
ftr-346	699	12	.	.	PUNCT
ftr-346	700	1	see	see	PROPN
ftr-346	700	2	mason	mason	PROPN
ftr-346	700	3	,	,	PUNCT
ftr-346	700	4	supra	supra	PROPN
ftr-346	700	5	note	note	PROPN
ftr-346	700	6	84	84	NUM
ftr-346	700	7	,	,	PUNCT
ftr-346	700	8	at	at	ADP
ftr-346	700	9	1585	1585	NUM
ftr-346	700	10	(	(	PUNCT
ftr-346	700	11	stating	state	VERB
ftr-346	700	12	that	that	SCONJ
ftr-346	700	13	it	it	PRON
ftr-346	700	14	would	would	AUX
ftr-346	700	15	be	be	AUX
ftr-346	700	16	impossible	impossible	ADJ
ftr-346	700	17	to	to	PART
ftr-346	700	18	determine	determine	VERB
ftr-346	700	19	precisely	precisely	ADV
ftr-346	700	20	the	the	DET
ftr-346	700	21	amount	amount	NOUN
ftr-346	700	22	of	of	ADP
ftr-346	700	23	government	government	NOUN
ftr-346	700	24	benefits	benefit	NOUN
ftr-346	700	25	received	receive	VERB
ftr-346	700	26	by	by	ADP
ftr-346	700	27	taxpayers	taxpayer	NOUN
ftr-346	700	28	)	)	PUNCT
ftr-346	700	29	;	;	PUNCT
ftr-346	700	30	barker	barker	PROPN
ftr-346	700	31	,	,	PUNCT
ftr-346	700	32	supra	supra	PROPN
ftr-346	700	33	note	note	VERB
ftr-346	700	34	146	146	NUM
ftr-346	700	35	,	,	PUNCT
ftr-346	700	36	at	at	ADP
ftr-346	700	37	370	370	NUM
ftr-346	700	38	(	(	PUNCT
ftr-346	700	39	stating	state	VERB
ftr-346	700	40	that	that	SCONJ
ftr-346	700	41	there	there	PRON
ftr-346	700	42	is	be	VERB
ftr-346	700	43	no	no	DET
ftr-346	700	44	way	way	NOUN
ftr-346	700	45	to	to	PART
ftr-346	700	46	measure	measure	VERB
ftr-346	700	47	directly	directly	ADV
ftr-346	700	48	the	the	DET
ftr-346	700	49	benefit	benefit	NOUN
ftr-346	700	50	received	receive	VERB
ftr-346	700	51	;	;	PUNCT
ftr-346	700	52	instead	instead	ADV
ftr-346	700	53	one	one	PRON
ftr-346	700	54	should	should	AUX
ftr-346	700	55	develop	develop	VERB
ftr-346	700	56	a	a	DET
ftr-346	700	57	tax	tax	NOUN
ftr-346	700	58	base	base	NOUN
ftr-346	700	59	that	that	PRON
ftr-346	700	60	reflects	reflect	VERB
ftr-346	700	61	the	the	DET
ftr-346	700	62	benefit	benefit	NOUN
ftr-346	700	63	received	receive	VERB
ftr-346	700	64	)	)	PUNCT
ftr-346	700	65	.	.	PUNCT
ftr-346	701	1	170	170	NUM
ftr-346	701	2	.	.	PUNCT
ftr-346	702	1	see	see	VERB
ftr-346	702	2	lokken	lokken	PROPN
ftr-346	702	3	,	,	PUNCT
ftr-346	702	4	intellectual	intellectual	ADJ
ftr-346	702	5	property	property	NOUN
ftr-346	702	6	,	,	PUNCT
ftr-346	702	7	supra	supra	PROPN
ftr-346	702	8	note	note	NOUN
ftr-346	702	9	57	57	NUM
ftr-346	702	10	,	,	PUNCT
ftr-346	702	11	at	at	ADP
ftr-346	702	12	239	239	NUM
ftr-346	702	13	-	-	SYM
ftr-346	702	14	40	40	NUM
ftr-346	702	15	.	.	PUNCT
ftr-346	703	1	171	171	NUM
ftr-346	703	2	.	.	PUNCT
ftr-346	704	1	see	see	VERB
ftr-346	704	2	,	,	PUNCT
ftr-346	704	3	e.g.	e.g.	ADV
ftr-346	704	4	,	,	PUNCT
ftr-346	704	5	i.r.c	i.r.c	NOUN
ftr-346	704	6	.	.	PUNCT
ftr-346	705	1	§	§	PROPN
ftr-346	705	2	§	§	PROPN
ftr-346	705	3	871(b	871(b	PROPN
ftr-346	705	4	)	)	PUNCT
ftr-346	705	5	,	,	PUNCT
ftr-346	705	6	882(a	882(a	NOUN
ftr-346	705	7	)	)	PUNCT
ftr-346	705	8	.	.	PUNCT
ftr-346	706	1	172	172	X
ftr-346	706	2	.	.	PUNCT
ftr-346	707	1	see	see	VERB
ftr-346	707	2	lokken	lokken	PROPN
ftr-346	707	3	,	,	PUNCT
ftr-346	707	4	intellectual	intellectual	ADJ
ftr-346	707	5	property	property	NOUN
ftr-346	707	6	,	,	PUNCT
ftr-346	707	7	supra	supra	PROPN
ftr-346	707	8	note	note	NOUN
ftr-346	707	9	57	57	NUM
ftr-346	707	10	,	,	PUNCT
ftr-346	707	11	at	at	ADP
ftr-346	707	12	239	239	NUM
ftr-346	707	13	-	-	SYM
ftr-346	707	14	40	40	NUM
ftr-346	707	15	.	.	PUNCT
ftr-346	708	1	whether	whether	SCONJ
ftr-346	708	2	this	this	PRON
ftr-346	708	3	is	be	AUX
ftr-346	708	4	correct	correct	ADJ
ftr-346	708	5	as	as	ADP
ftr-346	708	6	a	a	DET
ftr-346	708	7	normative	normative	ADJ
ftr-346	708	8	matter	matter	NOUN
ftr-346	708	9	is	be	AUX
ftr-346	708	10	another	another	DET
ftr-346	708	11	issue	issue	NOUN
ftr-346	708	12	.	.	PUNCT
ftr-346	709	1	some	some	DET
ftr-346	709	2	commentators	commentator	NOUN
ftr-346	709	3	are	be	AUX
ftr-346	709	4	of	of	ADP
ftr-346	709	5	the	the	DET
ftr-346	709	6	view	view	NOUN
ftr-346	709	7	that	that	SCONJ
ftr-346	709	8	ability	ability	NOUN
ftr-346	709	9	-	-	PUNCT
ftr-346	709	10	to	to	ADP
ftr-346	709	11	-	-	PUNCT
ftr-346	709	12	pay	pay	VERB
ftr-346	709	13	considerations	consideration	NOUN
ftr-346	709	14	should	should	AUX
ftr-346	709	15	not	not	PART
ftr-346	709	16	be	be	AUX
ftr-346	709	17	used	use	VERB
ftr-346	709	18	in	in	ADP
ftr-346	709	19	connection	connection	NOUN
ftr-346	709	20	with	with	ADP
ftr-346	709	21	source	source	NOUN
ftr-346	709	22	taxation	taxation	NOUN
ftr-346	709	23	.	.	PUNCT
ftr-346	710	1	their	their	PRON
ftr-346	710	2	reason	reason	NOUN
ftr-346	710	3	is	be	AUX
ftr-346	710	4	that	that	PRON
ftr-346	710	5	ability	ability	NOUN
ftr-346	710	6	to	to	PART
ftr-346	710	7	pay	pay	VERB
ftr-346	710	8	should	should	AUX
ftr-346	710	9	be	be	AUX
ftr-346	710	10	measured	measure	VERB
ftr-346	710	11	by	by	ADP
ftr-346	710	12	reference	reference	NOUN
ftr-346	710	13	to	to	ADP
ftr-346	710	14	a	a	DET
ftr-346	710	15	taxpayer	taxpayer	NOUN
ftr-346	710	16	's	's	PART
ftr-346	710	17	total	total	ADJ
ftr-346	710	18	income	income	NOUN
ftr-346	710	19	and	and	CCONJ
ftr-346	710	20	not	not	PART
ftr-346	710	21	just	just	ADV
ftr-346	710	22	that	that	DET
ftr-346	710	23	income	income	NOUN
ftr-346	710	24	over	over	ADP
ftr-346	710	25	which	which	PRON
ftr-346	710	26	a	a	DET
ftr-346	710	27	country	country	NOUN
ftr-346	710	28	exercises	exercise	VERB
ftr-346	710	29	taxing	tax	VERB
ftr-346	710	30	jurisdiction	jurisdiction	NOUN
ftr-346	710	31	.	.	PUNCT
ftr-346	711	1	see	see	VERB
ftr-346	711	2	shay	shay	PROPN
ftr-346	711	3	,	,	PUNCT
ftr-346	711	4	fleming	fleming	PROPN
ftr-346	711	5	&	&	CCONJ
ftr-346	711	6	peroni	peroni	PROPN
ftr-346	711	7	,	,	PUNCT
ftr-346	711	8	source	source	NOUN
ftr-346	711	9	rules	rule	NOUN
ftr-346	711	10	,	,	PUNCT
ftr-346	711	11	supra	supra	PROPN
ftr-346	711	12	note	note	NOUN
ftr-346	711	13	1	1	NUM
ftr-346	711	14	,	,	PUNCT
ftr-346	711	15	at	at	ADP
ftr-346	711	16	9495	9495	NUM
ftr-346	711	17	.	.	PUNCT
ftr-346	712	1	nevertheless	nevertheless	ADV
ftr-346	712	2	,	,	PUNCT
ftr-346	712	3	these	these	DET
ftr-346	712	4	commentators	commentator	NOUN
ftr-346	712	5	endorse	endorse	VERB
ftr-346	712	6	the	the	DET
ftr-346	712	7	determination	determination	NOUN
ftr-346	712	8	of	of	ADP
ftr-346	712	9	a	a	DET
ftr-346	712	10	nonresident	nonresident	NOUN
ftr-346	712	11	's	's	PART
ftr-346	712	12	source	source	NOUN
ftr-346	712	13	tax	tax	NOUN
ftr-346	712	14	liability	liability	NOUN
ftr-346	712	15	by	by	ADP
ftr-346	712	16	imposing	impose	VERB
ftr-346	712	17	graduated	graduate	VERB
ftr-346	712	18	tax	tax	NOUN
ftr-346	712	19	rates	rate	NOUN
ftr-346	712	20	on	on	ADP
ftr-346	712	21	a	a	DET
ftr-346	712	22	nonresident	nonresident	NOUN
ftr-346	712	23	's	's	PART
ftr-346	712	24	domestic	domestic	ADJ
ftr-346	712	25	source	source	NOUN
ftr-346	712	26	,	,	PUNCT
ftr-346	712	27	because	because	SCONJ
ftr-346	712	28	it	it	PRON
ftr-346	712	29	is	be	AUX
ftr-346	712	30	a	a	DET
ftr-346	712	31	reasonable	reasonable	ADJ
ftr-346	712	32	and	and	CCONJ
ftr-346	712	33	practical	practical	ADJ
ftr-346	712	34	measure	measure	NOUN
ftr-346	712	35	of	of	ADP
ftr-346	712	36	the	the	DET
ftr-346	712	37	host	host	NOUN
ftr-346	712	38	country	country	NOUN
ftr-346	712	39	government	government	NOUN
ftr-346	712	40	benefits	benefit	NOUN
ftr-346	712	41	received	receive	VERB
ftr-346	712	42	and	and	CCONJ
ftr-346	712	43	it	it	PRON
ftr-346	712	44	treats	treat	VERB
ftr-346	712	45	nonresidents	nonresident	NOUN
ftr-346	712	46	in	in	ADP
ftr-346	712	47	a	a	DET
ftr-346	712	48	nondiscriminatory	nondiscriminatory	ADJ
ftr-346	712	49	manner	manner	NOUN
ftr-346	712	50	versus	versus	ADP
ftr-346	712	51	residents	resident	NOUN
ftr-346	712	52	.	.	PUNCT
ftr-346	713	1	see	see	VERB
ftr-346	713	2	i	i	PRON
ftr-346	713	3	d.	d.	PROPN
ftr-346	713	4	at	at	ADP
ftr-346	713	5	95	95	NUM
ftr-346	713	6	,	,	PUNCT
ftr-346	713	7	104	104	NUM
ftr-346	713	8	.	.	PUNCT
ftr-346	714	1	173	173	NUM
ftr-346	714	2	.	.	PUNCT
ftr-346	715	1	see	see	VERB
ftr-346	715	2	supra	supra	PROPN
ftr-346	715	3	note	note	PROPN
ftr-346	715	4	135	135	NUM
ftr-346	715	5	and	and	CCONJ
ftr-346	715	6	accompanying	accompany	VERB
ftr-346	715	7	text	text	NOUN
ftr-346	715	8	.	.	PUNCT
ftr-346	716	1	174	174	NUM
ftr-346	716	2	.	.	PUNCT
ftr-346	717	1	see	see	VERB
ftr-346	717	2	fleming	fleming	PROPN
ftr-346	717	3	,	,	PUNCT
ftr-346	717	4	peroni	peroni	PROPN
ftr-346	717	5	&	&	CCONJ
ftr-346	717	6	shay	shay	PROPN
ftr-346	717	7	,	,	PUNCT
ftr-346	717	8	fairness	fairness	NOUN
ftr-346	717	9	,	,	PUNCT
ftr-346	717	10	supra	supra	PROPN
ftr-346	717	11	note	note	NOUN
ftr-346	717	12	165	165	NUM
ftr-346	717	13	,	,	PUNCT
ftr-346	717	14	at	at	ADP
ftr-346	717	15	328	328	NUM
ftr-346	717	16	;	;	PUNCT
ftr-346	717	17	ault	ault	PROPN
ftr-346	717	18	&	&	CCONJ
ftr-346	717	19	bradford	bradford	PROPN
ftr-346	717	20	,	,	PUNCT
ftr-346	717	21	supra	supra	PROPN
ftr-346	717	22	note	note	PROPN
ftr-346	717	23	1	1	NUM
ftr-346	717	24	,	,	PUNCT
ftr-346	717	25	at	at	ADP
ftr-346	717	26	41	41	NUM
ftr-346	717	27	.	.	PUNCT
ftr-346	718	1	596	596	NUM
ftr-346	719	1	[	[	NOUN
ftr-346	719	2	vol	vol	NOUN
ftr-346	719	3	.	.	PUNCT
ftr-346	720	1	11:7	11:7	NUM
ftr-346	720	2	sourcing	sourcing	NOUN
ftr-346	720	3	income	income	NOUN
ftr-346	720	4	among	among	ADP
ftr-346	720	5	nations	nation	NOUN
ftr-346	720	6	residence	residence	NOUN
ftr-346	720	7	country	country	NOUN
ftr-346	720	8	to	to	PART
ftr-346	720	9	equitably	equitably	ADV
ftr-346	720	10	allocate	allocate	VERB
ftr-346	720	11	the	the	DET
ftr-346	720	12	costs	cost	NOUN
ftr-346	720	13	of	of	ADP
ftr-346	720	14	government	government	NOUN
ftr-346	720	15	activities	activity	NOUN
ftr-346	720	16	among	among	ADP
ftr-346	720	17	its	its	PRON
ftr-346	720	18	residents	resident	NOUN
ftr-346	720	19	on	on	ADP
ftr-346	720	20	their	their	PRON
ftr-346	720	21	respective	respective	ADJ
ftr-346	720	22	abilities	ability	NOUN
ftr-346	720	23	to	to	ADP
ftr-346	720	24	pay.17	pay.17	PROPN
ftr-346	720	25	5	5	NUM
ftr-346	720	26	based	base	VERB
ftr-346	720	27	on	on	ADP
ftr-346	720	28	this	this	DET
ftr-346	720	29	reason	reason	NOUN
ftr-346	720	30	,	,	PUNCT
ftr-346	720	31	some	some	DET
ftr-346	720	32	commentators	commentator	NOUN
ftr-346	720	33	call	call	VERB
ftr-346	720	34	for	for	ADP
ftr-346	720	35	an	an	DET
ftr-346	720	36	end	end	NOUN
ftr-346	720	37	to	to	PART
ftr-346	720	38	source	source	VERB
ftr-346	720	39	taxation	taxation	NOUN
ftr-346	720	40	in	in	ADP
ftr-346	720	41	favor	favor	NOUN
ftr-346	720	42	of	of	ADP
ftr-346	720	43	exclusive	exclusive	ADJ
ftr-346	720	44	residence	residence	NOUN
ftr-346	720	45	taxation.176	taxation.176	PROPN
ftr-346	720	46	other	other	ADJ
ftr-346	720	47	commentators	commentator	NOUN
ftr-346	720	48	advocate	advocate	VERB
ftr-346	720	49	for	for	ADP
ftr-346	720	50	a	a	DET
ftr-346	720	51	modified	modify	VERB
ftr-346	720	52	source	source	NOUN
ftr-346	720	53	taxation	taxation	NOUN
ftr-346	720	54	approach	approach	NOUN
ftr-346	720	55	under	under	ADP
ftr-346	720	56	which	which	PRON
ftr-346	720	57	passive	passive	ADJ
ftr-346	720	58	income	income	NOUN
ftr-346	720	59	would	would	AUX
ftr-346	720	60	be	be	AUX
ftr-346	720	61	subject	subject	ADJ
ftr-346	720	62	to	to	ADP
ftr-346	720	63	exclusive	exclusive	ADJ
ftr-346	720	64	residence	residence	NOUN
ftr-346	720	65	taxation	taxation	NOUN
ftr-346	720	66	,	,	PUNCT
ftr-346	720	67	but	but	CCONJ
ftr-346	720	68	active	active	ADJ
ftr-346	720	69	income	income	NOUN
ftr-346	720	70	would	would	AUX
ftr-346	720	71	continue	continue	VERB
ftr-346	720	72	to	to	PART
ftr-346	720	73	be	be	AUX
ftr-346	720	74	subject	subject	ADJ
ftr-346	720	75	to	to	ADP
ftr-346	720	76	source	source	NOUN
ftr-346	720	77	taxation.17	taxation.17	PROPN
ftr-346	720	78	7	7	NUM
ftr-346	720	79	those	those	PRON
ftr-346	720	80	supporting	support	VERB
ftr-346	720	81	the	the	DET
ftr-346	720	82	modified	modify	VERB
ftr-346	720	83	source	source	NOUN
ftr-346	720	84	taxation	taxation	NOUN
ftr-346	720	85	approach	approach	NOUN
ftr-346	720	86	justify	justify	VERB
ftr-346	720	87	the	the	DET
ftr-346	720	88	passive	passive	ADJ
ftr-346	720	89	/	/	SYM
ftr-346	720	90	active	active	ADJ
ftr-346	720	91	income	income	NOUN
ftr-346	720	92	distinction	distinction	NOUN
ftr-346	720	93	by	by	ADP
ftr-346	720	94	pointing	point	VERB
ftr-346	720	95	to	to	ADP
ftr-346	720	96	the	the	DET
ftr-346	720	97	fact	fact	NOUN
ftr-346	720	98	that	that	SCONJ
ftr-346	720	99	international	international	ADJ
ftr-346	720	100	passive	passive	ADJ
ftr-346	720	101	income	income	NOUN
ftr-346	720	102	is	be	AUX
ftr-346	720	103	often	often	ADV
ftr-346	720	104	earned	earn	VERB
ftr-346	720	105	by	by	ADP
ftr-346	720	106	individuals	individual	NOUN
ftr-346	720	107	,	,	PUNCT
ftr-346	720	108	for	for	SCONJ
ftr-346	720	109	whom	whom	PRON
ftr-346	720	110	ability	ability	NOUN
ftr-346	720	111	to	to	PART
ftr-346	720	112	pay	pay	VERB
ftr-346	720	113	taxation	taxation	NOUN
ftr-346	720	114	is	be	AUX
ftr-346	720	115	geared	gear	VERB
ftr-346	720	116	,	,	PUNCT
ftr-346	720	117	whereas	whereas	SCONJ
ftr-346	720	118	international	international	ADJ
ftr-346	720	119	active	active	ADJ
ftr-346	720	120	income	income	NOUN
ftr-346	720	121	tends	tend	VERB
ftr-346	720	122	to	to	PART
ftr-346	720	123	be	be	AUX
ftr-346	720	124	earned	earn	VERB
ftr-346	720	125	by	by	ADP
ftr-346	720	126	corporations	corporation	NOUN
ftr-346	720	127	,	,	PUNCT
ftr-346	720	128	for	for	ADP
ftr-346	720	129	which	which	PRON
ftr-346	720	130	the	the	DET
ftr-346	720	131	ability	ability	NOUN
ftr-346	720	132	to	to	PART
ftr-346	720	133	pay	pay	VERB
ftr-346	720	134	principle	principle	NOUN
ftr-346	720	135	is	be	AUX
ftr-346	720	136	less	less	ADV
ftr-346	720	137	relevant	relevant	ADJ
ftr-346	720	138	.	.	PUNCT
ftr-346	720	139	'7	'7	ADJ
ftr-346	720	140	8	8	NUM
ftr-346	720	141	because	because	SCONJ
ftr-346	720	142	these	these	DET
ftr-346	720	143	proposals	proposal	NOUN
ftr-346	720	144	call	call	VERB
ftr-346	720	145	for	for	ADP
ftr-346	720	146	a	a	DET
ftr-346	720	147	reduction	reduction	NOUN
ftr-346	720	148	(	(	PUNCT
ftr-346	720	149	or	or	CCONJ
ftr-346	720	150	even	even	ADV
ftr-346	720	151	elimination	elimination	NOUN
ftr-346	720	152	)	)	PUNCT
ftr-346	720	153	of	of	ADP
ftr-346	720	154	source	source	NOUN
ftr-346	720	155	taxation	taxation	NOUN
ftr-346	720	156	,	,	PUNCT
ftr-346	720	157	they	they	PRON
ftr-346	720	158	would	would	AUX
ftr-346	720	159	obviously	obviously	ADV
ftr-346	720	160	greatly	greatly	ADV
ftr-346	720	161	affect	affect	VERB
ftr-346	720	162	the	the	DET
ftr-346	720	163	formulation	formulation	NOUN
ftr-346	720	164	of	of	ADP
ftr-346	720	165	source	source	NOUN
ftr-346	720	166	rules	rule	NOUN
ftr-346	720	167	.	.	PUNCT
ftr-346	721	1	the	the	DET
ftr-346	721	2	appropriateness	appropriateness	NOUN
ftr-346	721	3	of	of	ADP
ftr-346	721	4	eliminating	eliminate	VERB
ftr-346	721	5	or	or	CCONJ
ftr-346	721	6	reducing	reduce	VERB
ftr-346	721	7	source	source	NOUN
ftr-346	721	8	taxation	taxation	NOUN
ftr-346	721	9	should	should	AUX
ftr-346	721	10	be	be	AUX
ftr-346	721	11	decided	decide	VERB
ftr-346	721	12	on	on	ADP
ftr-346	721	13	the	the	DET
ftr-346	721	14	basis	basis	NOUN
ftr-346	721	15	of	of	ADP
ftr-346	721	16	the	the	DET
ftr-346	721	17	equitable	equitable	ADJ
ftr-346	721	18	principles	principle	NOUN
ftr-346	721	19	involved	involve	VERB
ftr-346	721	20	.	.	PUNCT
ftr-346	722	1	source	source	NOUN
ftr-346	722	2	taxation	taxation	NOUN
ftr-346	722	3	promotes	promote	VERB
ftr-346	722	4	an	an	DET
ftr-346	722	5	equitable	equitable	ADJ
ftr-346	722	6	sharing	sharing	NOUN
ftr-346	722	7	of	of	ADP
ftr-346	722	8	the	the	DET
ftr-346	722	9	costs	cost	NOUN
ftr-346	722	10	of	of	ADP
ftr-346	722	11	government	government	NOUN
ftr-346	722	12	among	among	ADP
ftr-346	722	13	residents	resident	NOUN
ftr-346	722	14	and	and	CCONJ
ftr-346	722	15	nonresidents	nonresident	NOUN
ftr-346	722	16	.	.	PUNCT
ftr-346	723	1	residence	residence	NOUN
ftr-346	723	2	taxation	taxation	NOUN
ftr-346	723	3	advances	advance	VERB
ftr-346	723	4	the	the	DET
ftr-346	723	5	equitable	equitable	ADJ
ftr-346	723	6	allocation	allocation	NOUN
ftr-346	723	7	of	of	ADP
ftr-346	723	8	the	the	DET
ftr-346	723	9	costs	cost	NOUN
ftr-346	723	10	of	of	ADP
ftr-346	723	11	government	government	NOUN
ftr-346	723	12	among	among	ADP
ftr-346	723	13	residents	resident	NOUN
ftr-346	723	14	based	base	VERB
ftr-346	723	15	on	on	ADP
ftr-346	723	16	their	their	PRON
ftr-346	723	17	relative	relative	ADJ
ftr-346	723	18	abilities	ability	NOUN
ftr-346	723	19	to	to	PART
ftr-346	723	20	pay	pay	VERB
ftr-346	723	21	.	.	PUNCT
ftr-346	724	1	because	because	SCONJ
ftr-346	724	2	source	source	NOUN
ftr-346	724	3	taxation	taxation	NOUN
ftr-346	724	4	frustrates	frustrate	VERB
ftr-346	724	5	residence	residence	NOUN
ftr-346	724	6	taxation	taxation	NOUN
ftr-346	724	7	to	to	ADP
ftr-346	724	8	an	an	DET
ftr-346	724	9	extent	extent	NOUN
ftr-346	724	10	,	,	PUNCT
ftr-346	724	11	the	the	DET
ftr-346	724	12	issue	issue	NOUN
ftr-346	724	13	is	be	AUX
ftr-346	724	14	which	which	DET
ftr-346	724	15	approach	approach	NOUN
ftr-346	724	16	strikes	strike	VERB
ftr-346	724	17	the	the	DET
ftr-346	724	18	appropriate	appropriate	ADJ
ftr-346	724	19	balance	balance	NOUN
ftr-346	724	20	between	between	ADP
ftr-346	724	21	these	these	DET
ftr-346	724	22	two	two	NUM
ftr-346	724	23	competing	compete	VERB
ftr-346	724	24	types	type	NOUN
ftr-346	724	25	of	of	ADP
ftr-346	724	26	equity	equity	NOUN
ftr-346	724	27	.	.	PUNCT
ftr-346	725	1	exclusive	exclusive	ADJ
ftr-346	725	2	residence	residence	NOUN
ftr-346	725	3	taxation	taxation	NOUN
ftr-346	725	4	simply	simply	ADV
ftr-346	725	5	goes	go	VERB
ftr-346	725	6	too	too	ADV
ftr-346	725	7	far	far	ADV
ftr-346	725	8	in	in	ADP
ftr-346	725	9	favor	favor	NOUN
ftr-346	725	10	of	of	ADP
ftr-346	725	11	abilityto	abilityto	ADJ
ftr-346	725	12	-	-	PUNCT
ftr-346	725	13	pay	pay	NOUN
ftr-346	725	14	equity	equity	NOUN
ftr-346	725	15	,	,	PUNCT
ftr-346	725	16	by	by	ADP
ftr-346	725	17	ignoring	ignore	VERB
ftr-346	725	18	completely	completely	ADV
ftr-346	725	19	the	the	DET
ftr-346	725	20	benefits	benefit	NOUN
ftr-346	725	21	provided	provide	VERB
ftr-346	725	22	to	to	ADP
ftr-346	725	23	nonresidents	nonresident	NOUN
ftr-346	725	24	by	by	ADP
ftr-346	725	25	the	the	DET
ftr-346	725	26	host	host	NOUN
ftr-346	725	27	country	country	NOUN
ftr-346	725	28	.	.	PUNCT
ftr-346	726	1	7	7	NUM
ftr-346	726	2	9	9	NUM
ftr-346	726	3	in	in	ADP
ftr-346	726	4	addition	addition	NOUN
ftr-346	726	5	,	,	PUNCT
ftr-346	726	6	because	because	SCONJ
ftr-346	726	7	exclusive	exclusive	ADJ
ftr-346	726	8	residence	residence	NOUN
ftr-346	726	9	taxation	taxation	NOUN
ftr-346	726	10	would	would	AUX
ftr-346	726	11	result	result	VERB
ftr-346	726	12	in	in	ADP
ftr-346	726	13	more	more	ADJ
ftr-346	726	14	tax	tax	NOUN
ftr-346	726	15	revenue	revenue	NOUN
ftr-346	726	16	for	for	ADP
ftr-346	726	17	developed	develop	VERB
ftr-346	726	18	countries	country	NOUN
ftr-346	726	19	and	and	CCONJ
ftr-346	726	20	less	less	ADJ
ftr-346	726	21	for	for	ADP
ftr-346	726	22	175	175	NUM
ftr-346	726	23	.	.	PUNCT
ftr-346	727	1	see	see	VERB
ftr-346	727	2	shay	shay	PROPN
ftr-346	727	3	,	,	PUNCT
ftr-346	727	4	fleming	fleming	PROPN
ftr-346	727	5	&	&	CCONJ
ftr-346	727	6	peroni	peroni	PROPN
ftr-346	727	7	,	,	PUNCT
ftr-346	727	8	source	source	NOUN
ftr-346	727	9	rules	rule	NOUN
ftr-346	727	10	,	,	PUNCT
ftr-346	727	11	supra	supra	PROPN
ftr-346	727	12	note	note	NOUN
ftr-346	727	13	1	1	NUM
ftr-346	727	14	,	,	PUNCT
ftr-346	727	15	at	at	ADP
ftr-346	727	16	97	97	NUM
ftr-346	727	17	.	.	PUNCT
ftr-346	728	1	some	some	DET
ftr-346	728	2	commentators	commentator	NOUN
ftr-346	728	3	appear	appear	VERB
ftr-346	728	4	to	to	PART
ftr-346	728	5	take	take	VERB
ftr-346	728	6	the	the	DET
ftr-346	728	7	position	position	NOUN
ftr-346	728	8	that	that	PRON
ftr-346	728	9	source	source	NOUN
ftr-346	728	10	taxation	taxation	NOUN
ftr-346	728	11	is	be	AUX
ftr-346	728	12	objectionable	objectionable	ADJ
ftr-346	728	13	under	under	ADP
ftr-346	728	14	the	the	DET
ftr-346	728	15	ability	ability	NOUN
ftr-346	728	16	-	-	PUNCT
ftr-346	728	17	to	to	ADP
ftr-346	728	18	-	-	PUNCT
ftr-346	728	19	pay	pay	VERB
ftr-346	728	20	criterion	criterion	NOUN
ftr-346	728	21	not	not	PART
ftr-346	728	22	necessarily	necessarily	ADV
ftr-346	728	23	because	because	SCONJ
ftr-346	728	24	it	it	PRON
ftr-346	728	25	interferes	interfere	VERB
ftr-346	728	26	with	with	ADP
ftr-346	728	27	residence	residence	NOUN
ftr-346	728	28	taxation	taxation	NOUN
ftr-346	728	29	,	,	PUNCT
ftr-346	728	30	but	but	CCONJ
ftr-346	728	31	because	because	SCONJ
ftr-346	728	32	source	source	NOUN
ftr-346	728	33	taxation	taxation	NOUN
ftr-346	728	34	is	be	AUX
ftr-346	728	35	itself	itself	PRON
ftr-346	728	36	a	a	DET
ftr-346	728	37	poor	poor	ADJ
ftr-346	728	38	way	way	NOUN
ftr-346	728	39	to	to	PART
ftr-346	728	40	measure	measure	VERB
ftr-346	728	41	ability	ability	NOUN
ftr-346	728	42	to	to	PART
ftr-346	728	43	pay	pay	VERB
ftr-346	728	44	as	as	SCONJ
ftr-346	728	45	it	it	PRON
ftr-346	728	46	only	only	ADV
ftr-346	728	47	taxes	tax	VERB
ftr-346	728	48	a	a	DET
ftr-346	728	49	portion	portion	NOUN
ftr-346	728	50	of	of	ADP
ftr-346	728	51	a	a	DET
ftr-346	728	52	taxpayer	taxpayer	NOUN
ftr-346	728	53	's	's	PART
ftr-346	728	54	worldwide	worldwide	ADJ
ftr-346	728	55	income	income	NOUN
ftr-346	728	56	and	and	CCONJ
ftr-346	728	57	sometimes	sometimes	ADV
ftr-346	728	58	uses	use	VERB
ftr-346	728	59	gross	gross	ADJ
ftr-346	728	60	basis	basis	NOUN
ftr-346	728	61	withholding	withholding	NOUN
ftr-346	728	62	taxes	taxis	NOUN
ftr-346	728	63	.	.	PUNCT
ftr-346	729	1	see	see	VERB
ftr-346	729	2	graetz	graetz	PROPN
ftr-346	729	3	and	and	CCONJ
ftr-346	729	4	grinberg	grinberg	PROPN
ftr-346	729	5	,	,	PUNCT
ftr-346	729	6	supra	supra	PROPN
ftr-346	729	7	note	note	NOUN
ftr-346	729	8	76	76	NUM
ftr-346	729	9	,	,	PUNCT
ftr-346	729	10	at	at	ADP
ftr-346	729	11	570	570	NUM
ftr-346	729	12	;	;	PUNCT
ftr-346	729	13	green	green	ADJ
ftr-346	729	14	,	,	PUNCT
ftr-346	729	15	supra	supra	PROPN
ftr-346	729	16	note	note	NOUN
ftr-346	729	17	153	153	NUM
ftr-346	729	18	,	,	PUNCT
ftr-346	729	19	at	at	ADP
ftr-346	729	20	29	29	NUM
ftr-346	729	21	.	.	PUNCT
ftr-346	729	22	176	176	NUM
ftr-346	729	23	.	.	PUNCT
ftr-346	730	1	see	see	VERB
ftr-346	730	2	green	green	ADJ
ftr-346	730	3	,	,	PUNCT
ftr-346	730	4	supra	supra	PROPN
ftr-346	730	5	note	note	NOUN
ftr-346	730	6	153	153	NUM
ftr-346	730	7	,	,	PUNCT
ftr-346	730	8	at	at	ADP
ftr-346	730	9	29	29	NUM
ftr-346	730	10	,	,	PUNCT
ftr-346	730	11	32	32	NUM
ftr-346	730	12	.	.	NOUN
ftr-346	730	13	177	177	NUM
ftr-346	730	14	.	.	PUNCT
ftr-346	731	1	see	see	VERB
ftr-346	731	2	reuven	reuven	PROPN
ftr-346	731	3	s.	s.	PROPN
ftr-346	731	4	avi	avi	PROPN
ftr-346	731	5	-	-	PUNCT
ftr-346	731	6	yonah	yonah	PROPN
ftr-346	731	7	,	,	PUNCT
ftr-346	731	8	the	the	DET
ftr-346	731	9	structure	structure	NOUN
ftr-346	731	10	ofinternational	ofinternational	PROPN
ftr-346	731	11	taxation	taxation	NOUN
ftr-346	731	12	:	:	PUNCT
ftr-346	731	13	a	a	DET
ftr-346	731	14	proposal	proposal	NOUN
ftr-346	731	15	for	for	ADP
ftr-346	731	16	simplification	simplification	NOUN
ftr-346	731	17	,	,	PUNCT
ftr-346	731	18	74	74	NUM
ftr-346	731	19	tex	tex	PROPN
ftr-346	731	20	.	.	PROPN
ftr-346	731	21	l.	l.	PROPN
ftr-346	731	22	rev	rev	PROPN
ftr-346	731	23	.	.	PROPN
ftr-346	731	24	1301	1301	NUM
ftr-346	731	25	(	(	PUNCT
ftr-346	731	26	1996	1996	NUM
ftr-346	731	27	)	)	PUNCT
ftr-346	732	1	[	[	X
ftr-346	732	2	hereinafter	hereinafter	NOUN
ftr-346	732	3	avi	avi	NOUN
ftr-346	732	4	-	-	PUNCT
ftr-346	732	5	yonah	yonah	ADJ
ftr-346	732	6	,	,	PUNCT
ftr-346	732	7	simphiication	simphiication	NOUN
ftr-346	732	8	]	]	PUNCT
ftr-346	732	9	.	.	PUNCT
ftr-346	733	1	178	178	NUM
ftr-346	733	2	.	.	PUNCT
ftr-346	734	1	see	see	VERB
ftr-346	734	2	i	i	PRON
ftr-346	734	3	d.	d.	PROPN
ftr-346	734	4	at	at	ADP
ftr-346	734	5	1310	1310	NUM
ftr-346	734	6	-	-	SYM
ftr-346	734	7	17	17	NUM
ftr-346	734	8	.	.	PUNCT
ftr-346	735	1	179	179	NUM
ftr-346	735	2	.	.	PUNCT
ftr-346	736	1	see	see	VERB
ftr-346	736	2	michael	michael	PROPN
ftr-346	736	3	j.	j.	PROPN
ftr-346	736	4	graetz	graetz	PROPN
ftr-346	736	5	,	,	PUNCT
ftr-346	736	6	foundations	foundation	NOUN
ftr-346	736	7	of	of	ADP
ftr-346	736	8	international	international	ADJ
ftr-346	736	9	income	income	NOUN
ftr-346	736	10	taxation	taxation	NOUN
ftr-346	736	11	67	67	NUM
ftr-346	736	12	-	-	SYM
ftr-346	736	13	68	68	NUM
ftr-346	736	14	(	(	PUNCT
ftr-346	736	15	2003	2003	NUM
ftr-346	736	16	)	)	PUNCT
ftr-346	737	1	[	[	X
ftr-346	737	2	hereinafter	hereinafter	NOUN
ftr-346	737	3	graetz	graetz	NOUN
ftr-346	737	4	,	,	PUNCT
ftr-346	737	5	foundations	foundation	NOUN
ftr-346	737	6	]	]	PUNCT
ftr-346	737	7	;	;	PUNCT
ftr-346	737	8	cf	cf	NOUN
ftr-346	737	9	avi	avi	PROPN
ftr-346	737	10	-	-	PUNCT
ftr-346	737	11	yonah	yonah	ADJ
ftr-346	737	12	,	,	PUNCT
ftr-346	737	13	simplification	simplification	NOUN
ftr-346	737	14	,	,	PUNCT
ftr-346	737	15	supra	supra	PROPN
ftr-346	737	16	note	note	NOUN
ftr-346	737	17	177	177	NUM
ftr-346	737	18	at	at	ADP
ftr-346	737	19	1311	1311	NUM
ftr-346	737	20	(	(	PUNCT
ftr-346	737	21	stating	state	VERB
ftr-346	737	22	that	that	SCONJ
ftr-346	737	23	the	the	DET
ftr-346	737	24	ability	ability	NOUN
ftr-346	737	25	-	-	PUNCT
ftr-346	737	26	to	to	ADP
ftr-346	737	27	-	-	PUNCT
ftr-346	737	28	pay	pay	NOUN
ftr-346	737	29	argument	argument	NOUN
ftr-346	737	30	for	for	ADP
ftr-346	737	31	exclusive	exclusive	ADJ
ftr-346	737	32	residence	residence	NOUN
ftr-346	737	33	taxation	taxation	NOUN
ftr-346	737	34	does	do	AUX
ftr-346	737	35	not	not	PART
ftr-346	737	36	explain	explain	VERB
ftr-346	737	37	why	why	SCONJ
ftr-346	737	38	the	the	DET
ftr-346	737	39	home	home	NOUN
ftr-346	737	40	country	country	NOUN
ftr-346	737	41	should	should	AUX
ftr-346	737	42	have	have	VERB
ftr-346	737	43	the	the	DET
ftr-346	737	44	only	only	ADJ
ftr-346	737	45	claim	claim	NOUN
ftr-346	737	46	to	to	PART
ftr-346	737	47	tax	tax	VERB
ftr-346	737	48	cross	cross	ADJ
ftr-346	737	49	-	-	ADJ
ftr-346	737	50	border	border	ADJ
ftr-346	737	51	income	income	NOUN
ftr-346	737	52	and	and	CCONJ
ftr-346	737	53	that	that	SCONJ
ftr-346	737	54	based	base	VERB
ftr-346	737	55	on	on	ADP
ftr-346	737	56	economic	economic	ADJ
ftr-346	737	57	allegiance	allegiance	NOUN
ftr-346	737	58	,	,	PUNCT
ftr-346	737	59	both	both	DET
ftr-346	737	60	countries	country	NOUN
ftr-346	737	61	should	should	AUX
ftr-346	737	62	have	have	AUX
ftr-346	737	63	taxing	tax	VERB
ftr-346	737	64	rights	right	NOUN
ftr-346	737	65	)	)	PUNCT
ftr-346	737	66	.	.	PUNCT
ftr-346	738	1	2011	2011	NUM
ftr-346	738	2	]	]	PUNCT
ftr-346	738	3	597	597	NUM
ftr-346	738	4	florida	florida	PROPN
ftr-346	738	5	tax	tax	NOUN
ftr-346	738	6	review	review	NOUN
ftr-346	738	7	developing	develop	VERB
ftr-346	738	8	countries	country	NOUN
ftr-346	738	9	,	,	PUNCT
ftr-346	738	10	the	the	DET
ftr-346	738	11	latter	latter	ADJ
ftr-346	738	12	would	would	AUX
ftr-346	738	13	likely	likely	ADV
ftr-346	738	14	refuse	refuse	VERB
ftr-346	738	15	to	to	PART
ftr-346	738	16	cooperate	cooperate	VERB
ftr-346	738	17	in	in	ADP
ftr-346	738	18	such	such	DET
ftr-346	738	19	a	a	DET
ftr-346	738	20	system.so	system.so	NOUN
ftr-346	738	21	in	in	ADP
ftr-346	738	22	any	any	DET
ftr-346	738	23	event	event	NOUN
ftr-346	738	24	,	,	PUNCT
ftr-346	738	25	this	this	DET
ftr-346	738	26	article	article	NOUN
ftr-346	738	27	assumes	assume	VERB
ftr-346	738	28	that	that	SCONJ
ftr-346	738	29	countries	country	NOUN
ftr-346	738	30	will	will	AUX
ftr-346	738	31	continue	continue	VERB
ftr-346	738	32	to	to	PART
ftr-346	738	33	exercise	exercise	VERB
ftr-346	738	34	source	source	NOUN
ftr-346	738	35	taxation	taxation	NOUN
ftr-346	738	36	.	.	PUNCT
ftr-346	739	1	81	81	NUM
ftr-346	740	1	while	while	SCONJ
ftr-346	740	2	an	an	DET
ftr-346	740	3	approach	approach	NOUN
ftr-346	740	4	that	that	PRON
ftr-346	740	5	eliminates	eliminate	VERB
ftr-346	740	6	source	source	NOUN
ftr-346	740	7	taxation	taxation	NOUN
ftr-346	740	8	of	of	ADP
ftr-346	740	9	passive	passive	ADJ
ftr-346	740	10	income	income	NOUN
ftr-346	740	11	at	at	ADP
ftr-346	740	12	least	least	ADJ
ftr-346	740	13	strikes	strike	VERB
ftr-346	740	14	a	a	DET
ftr-346	740	15	balance	balance	NOUN
ftr-346	740	16	between	between	ADP
ftr-346	740	17	the	the	DET
ftr-346	740	18	equitable	equitable	ADJ
ftr-346	740	19	principles	principle	NOUN
ftr-346	740	20	involved	involve	VERB
ftr-346	740	21	,	,	PUNCT
ftr-346	740	22	is	be	AUX
ftr-346	740	23	it	it	PRON
ftr-346	740	24	an	an	DET
ftr-346	740	25	appropriate	appropriate	ADJ
ftr-346	740	26	one	one	NUM
ftr-346	740	27	?	?	PUNCT
ftr-346	741	1	equitable	equitable	ADJ
ftr-346	741	2	determinations	determination	NOUN
ftr-346	741	3	are	be	AUX
ftr-346	741	4	fraught	fraught	ADJ
ftr-346	741	5	with	with	ADP
ftr-346	741	6	value	value	NOUN
ftr-346	741	7	judgments,182	judgments,182	NOUN
ftr-346	742	1	and	and	CCONJ
ftr-346	742	2	the	the	DET
ftr-346	742	3	same	same	ADJ
ftr-346	742	4	is	be	AUX
ftr-346	742	5	true	true	ADJ
ftr-346	742	6	in	in	ADP
ftr-346	742	7	deciding	decide	VERB
ftr-346	742	8	between	between	ADP
ftr-346	742	9	competing	compete	VERB
ftr-346	742	10	notions	notion	NOUN
ftr-346	742	11	of	of	ADP
ftr-346	742	12	equity	equity	NOUN
ftr-346	742	13	.	.	PUNCT
ftr-346	743	1	there	there	PRON
ftr-346	743	2	appears	appear	VERB
ftr-346	743	3	to	to	PART
ftr-346	743	4	be	be	AUX
ftr-346	743	5	no	no	DET
ftr-346	743	6	correct	correct	ADJ
ftr-346	743	7	answer	answer	NOUN
ftr-346	743	8	here	here	ADV
ftr-346	743	9	.	.	PUNCT
ftr-346	744	1	the	the	DET
ftr-346	744	2	remainder	remainder	NOUN
ftr-346	744	3	of	of	ADP
ftr-346	744	4	the	the	DET
ftr-346	744	5	article	article	NOUN
ftr-346	744	6	assumes	assume	VERB
ftr-346	744	7	that	that	SCONJ
ftr-346	744	8	countries	country	NOUN
ftr-346	744	9	will	will	AUX
ftr-346	744	10	generally	generally	ADV
ftr-346	744	11	agree	agree	VERB
ftr-346	744	12	that	that	SCONJ
ftr-346	744	13	the	the	DET
ftr-346	744	14	equitable	equitable	ADJ
ftr-346	744	15	notions	notion	NOUN
ftr-346	744	16	underlying	underlie	VERB
ftr-346	744	17	the	the	DET
ftr-346	744	18	benefits	benefit	NOUN
ftr-346	744	19	principle	principle	NOUN
ftr-346	744	20	are	be	AUX
ftr-346	744	21	more	more	ADV
ftr-346	744	22	important	important	ADJ
ftr-346	744	23	than	than	ADP
ftr-346	744	24	those	those	DET
ftr-346	744	25	supporting	support	VERB
ftr-346	744	26	ability	ability	NOUN
ftr-346	744	27	-	-	PUNCT
ftr-346	744	28	to	to	ADP
ftr-346	744	29	-	-	PUNCT
ftr-346	744	30	pay	pay	VERB
ftr-346	744	31	taxation	taxation	NOUN
ftr-346	744	32	where	where	SCONJ
ftr-346	744	33	these	these	DET
ftr-346	744	34	equitable	equitable	ADJ
ftr-346	744	35	notions	notion	NOUN
ftr-346	744	36	conflict	conflict	NOUN
ftr-346	744	37	,	,	PUNCT
ftr-346	744	38	and	and	CCONJ
ftr-346	744	39	that	that	SCONJ
ftr-346	744	40	the	the	DET
ftr-346	744	41	benefits	benefit	NOUN
ftr-346	744	42	principle	principle	NOUN
ftr-346	744	43	should	should	AUX
ftr-346	744	44	generally	generally	ADV
ftr-346	744	45	dictate	dictate	VERB
ftr-346	744	46	the	the	DET
ftr-346	744	47	scope	scope	NOUN
ftr-346	744	48	of	of	ADP
ftr-346	744	49	source	source	NOUN
ftr-346	744	50	taxation	taxation	NOUN
ftr-346	744	51	for	for	ADP
ftr-346	744	52	both	both	CCONJ
ftr-346	744	53	passive	passive	ADJ
ftr-346	744	54	and	and	CCONJ
ftr-346	744	55	active	active	ADJ
ftr-346	744	56	income	income	NOUN
ftr-346	744	57	.	.	PUNCT
ftr-346	745	1	however	however	ADV
ftr-346	745	2	,	,	PUNCT
ftr-346	745	3	under	under	ADP
ftr-346	745	4	the	the	DET
ftr-346	745	5	proposed	propose	VERB
ftr-346	745	6	sourcing	source	VERB
ftr-346	745	7	standard	standard	NOUN
ftr-346	745	8	(	(	PUNCT
ftr-346	745	9	which	which	PRON
ftr-346	745	10	is	be	AUX
ftr-346	745	11	discussed	discuss	VERB
ftr-346	745	12	in	in	ADP
ftr-346	745	13	the	the	DET
ftr-346	745	14	next	next	ADJ
ftr-346	745	15	section	section	NOUN
ftr-346	745	16	'	'	PART
ftr-346	745	17	83	83	NUM
ftr-346	745	18	)	)	PUNCT
ftr-346	745	19	,	,	PUNCT
ftr-346	745	20	it	it	PRON
ftr-346	745	21	would	would	AUX
ftr-346	745	22	be	be	AUX
ftr-346	745	23	possible	possible	ADJ
ftr-346	745	24	to	to	PART
ftr-346	745	25	take	take	VERB
ftr-346	745	26	ability	ability	NOUN
ftr-346	745	27	-	-	PUNCT
ftr-346	745	28	to	to	ADP
ftr-346	745	29	-	-	PUNCT
ftr-346	745	30	pay	pay	VERB
ftr-346	745	31	equity	equity	NOUN
ftr-346	745	32	into	into	ADP
ftr-346	745	33	account	account	NOUN
ftr-346	745	34	to	to	ADP
ftr-346	745	35	some	some	DET
ftr-346	745	36	extent	extent	NOUN
ftr-346	745	37	in	in	ADP
ftr-346	745	38	determining	determine	VERB
ftr-346	745	39	the	the	DET
ftr-346	745	40	source	source	NOUN
ftr-346	745	41	of	of	ADP
ftr-346	745	42	income	income	NOUN
ftr-346	745	43	;	;	PUNCT
ftr-346	745	44	8	8	NUM
ftr-346	745	45	4	4	NUM
ftr-346	745	46	this	this	PRON
ftr-346	745	47	can	can	AUX
ftr-346	745	48	be	be	AUX
ftr-346	745	49	done	do	VERB
ftr-346	745	50	by	by	ADP
ftr-346	745	51	increasing	increase	VERB
ftr-346	745	52	the	the	DET
ftr-346	745	53	portion	portion	NOUN
ftr-346	745	54	of	of	ADP
ftr-346	745	55	income	income	NOUN
ftr-346	745	56	that	that	PRON
ftr-346	745	57	is	be	AUX
ftr-346	745	58	sourced	source	VERB
ftr-346	745	59	to	to	ADP
ftr-346	745	60	the	the	DET
ftr-346	745	61	country	country	NOUN
ftr-346	745	62	of	of	ADP
ftr-346	745	63	residence	residence	NOUN
ftr-346	745	64	due	due	ADP
ftr-346	745	65	to	to	ADP
ftr-346	745	66	ability	ability	NOUN
ftr-346	745	67	-	-	PUNCT
ftr-346	745	68	to	to	ADP
ftr-346	745	69	-	-	PUNCT
ftr-346	745	70	pay	pay	NOUN
ftr-346	745	71	equity	equity	NOUN
ftr-346	745	72	considerations.18	considerations.18	NOUN
ftr-346	745	73	5	5	NUM
ftr-346	745	74	3	3	NUM
ftr-346	745	75	.	.	PUNCT
ftr-346	745	76	administrability	administrability	NOUN
ftr-346	745	77	another	another	DET
ftr-346	745	78	principle	principle	NOUN
ftr-346	745	79	that	that	PRON
ftr-346	745	80	should	should	AUX
ftr-346	745	81	guide	guide	VERB
ftr-346	745	82	the	the	DET
ftr-346	745	83	development	development	NOUN
ftr-346	745	84	of	of	ADP
ftr-346	745	85	a	a	DET
ftr-346	745	86	sourcing	sourcing	NOUN
ftr-346	745	87	standard	standard	NOUN
ftr-346	745	88	is	be	AUX
ftr-346	745	89	administrability	administrability	NOUN
ftr-346	745	90	.	.	PUNCT
ftr-346	745	91	'	'	PUNCT
ftr-346	746	1	8	8	NUM
ftr-346	746	2	6	6	NUM
ftr-346	746	3	it	it	PRON
ftr-346	746	4	is	be	AUX
ftr-346	746	5	important	important	ADJ
ftr-346	746	6	for	for	SCONJ
ftr-346	746	7	source	source	NOUN
ftr-346	746	8	rules	rule	NOUN
ftr-346	746	9	to	to	PART
ftr-346	746	10	operate	operate	VERB
ftr-346	746	11	in	in	ADP
ftr-346	746	12	a	a	DET
ftr-346	746	13	clear	clear	ADJ
ftr-346	746	14	fashion	fashion	NOUN
ftr-346	746	15	and	and	CCONJ
ftr-346	746	16	refrain	refrain	VERB
ftr-346	746	17	from	from	ADP
ftr-346	746	18	requiring	require	VERB
ftr-346	746	19	difficult	difficult	ADJ
ftr-346	746	20	factual	factual	ADJ
ftr-346	746	21	determinations	determination	NOUN
ftr-346	746	22	on	on	ADP
ftr-346	746	23	a	a	DET
ftr-346	746	24	case	case	NOUN
ftr-346	746	25	-	-	PUNCT
ftr-346	746	26	by	by	ADP
ftr-346	746	27	-	-	PUNCT
ftr-346	746	28	case	case	NOUN
ftr-346	746	29	basis	basis	NOUN
ftr-346	746	30	.	.	PUNCT
ftr-346	746	31	'	'	PUNCT
ftr-346	747	1	87	87	NUM
ftr-346	747	2	both	both	CCONJ
ftr-346	747	3	taxpayers	taxpayer	NOUN
ftr-346	747	4	and	and	CCONJ
ftr-346	747	5	tax	tax	NOUN
ftr-346	747	6	administrators	administrator	NOUN
ftr-346	747	7	need	need	VERB
ftr-346	747	8	clarity	clarity	NOUN
ftr-346	747	9	and	and	CCONJ
ftr-346	747	10	180	180	NUM
ftr-346	747	11	.	.	PUNCT
ftr-346	748	1	see	see	VERB
ftr-346	748	2	avi	avi	NOUN
ftr-346	748	3	-	-	PUNCT
ftr-346	748	4	yonah	yonah	ADJ
ftr-346	748	5	,	,	PUNCT
ftr-346	748	6	simplification	simplification	NOUN
ftr-346	748	7	,	,	PUNCT
ftr-346	748	8	supra	supra	PROPN
ftr-346	748	9	note	note	NOUN
ftr-346	748	10	177	177	NUM
ftr-346	748	11	at	at	ADP
ftr-346	748	12	1313	1313	NUM
ftr-346	748	13	-	-	SYM
ftr-346	748	14	14	14	NUM
ftr-346	748	15	.	.	PUNCT
ftr-346	749	1	181	181	NUM
ftr-346	749	2	.	.	PUNCT
ftr-346	750	1	see	see	VERB
ftr-346	750	2	supra	supra	ADJ
ftr-346	750	3	text	text	NOUN
ftr-346	750	4	accompanying	accompanying	ADJ
ftr-346	750	5	note	note	NOUN
ftr-346	750	6	135	135	NUM
ftr-346	750	7	.	.	NOUN
ftr-346	750	8	182	182	NUM
ftr-346	750	9	.	.	PUNCT
ftr-346	751	1	indeed	indeed	ADV
ftr-346	751	2	,	,	PUNCT
ftr-346	751	3	some	some	PRON
ftr-346	751	4	would	would	AUX
ftr-346	751	5	assert	assert	VERB
ftr-346	751	6	that	that	SCONJ
ftr-346	751	7	for	for	ADP
ftr-346	751	8	purposes	purpose	NOUN
ftr-346	751	9	of	of	ADP
ftr-346	751	10	the	the	DET
ftr-346	751	11	ability	ability	NOUN
ftr-346	751	12	-	-	PUNCT
ftr-346	751	13	to	to	ADP
ftr-346	751	14	-	-	PUNCT
ftr-346	751	15	pay	pay	NOUN
ftr-346	751	16	criterion	criterion	NOUN
ftr-346	751	17	,	,	PUNCT
ftr-346	751	18	a	a	DET
ftr-346	751	19	resident	resident	NOUN
ftr-346	751	20	of	of	ADP
ftr-346	751	21	a	a	DET
ftr-346	751	22	country	country	NOUN
ftr-346	751	23	who	who	PRON
ftr-346	751	24	has	have	VERB
ftr-346	751	25	income	income	NOUN
ftr-346	751	26	from	from	ADP
ftr-346	751	27	foreign	foreign	ADJ
ftr-346	751	28	sources	source	NOUN
ftr-346	751	29	is	be	AUX
ftr-346	751	30	not	not	PART
ftr-346	751	31	similarly	similarly	ADV
ftr-346	751	32	situated	situate	VERB
ftr-346	751	33	to	to	ADP
ftr-346	751	34	a	a	DET
ftr-346	751	35	resident	resident	NOUN
ftr-346	751	36	with	with	ADP
ftr-346	751	37	income	income	NOUN
ftr-346	751	38	only	only	ADV
ftr-346	751	39	from	from	ADP
ftr-346	751	40	domestic	domestic	ADJ
ftr-346	751	41	sources	source	NOUN
ftr-346	751	42	.	.	PUNCT
ftr-346	752	1	see	see	VERB
ftr-346	752	2	ault	ault	PROPN
ftr-346	752	3	&	&	CCONJ
ftr-346	752	4	bradford	bradford	PROPN
ftr-346	752	5	,	,	PUNCT
ftr-346	752	6	supra	supra	PROPN
ftr-346	752	7	note	note	PROPN
ftr-346	752	8	1	1	NUM
ftr-346	752	9	,	,	PUNCT
ftr-346	752	10	at	at	ADP
ftr-346	752	11	41	41	NUM
ftr-346	752	12	(	(	PUNCT
ftr-346	752	13	referring	refer	VERB
ftr-346	752	14	to	to	ADP
ftr-346	752	15	these	these	DET
ftr-346	752	16	assertions	assertion	NOUN
ftr-346	752	17	)	)	PUNCT
ftr-346	752	18	.	.	PUNCT
ftr-346	753	1	183	183	NUM
ftr-346	753	2	.	.	PUNCT
ftr-346	754	1	see	see	VERB
ftr-346	754	2	infra	infra	NOUN
ftr-346	754	3	part	part	NOUN
ftr-346	754	4	iii.c	iii.c	NOUN
ftr-346	754	5	.	.	PUNCT
ftr-346	755	1	184	184	NUM
ftr-346	755	2	.	.	PUNCT
ftr-346	756	1	cf	cf	NOUN
ftr-346	756	2	julie	julie	PROPN
ftr-346	756	3	roin	roin	PROPN
ftr-346	756	4	,	,	PUNCT
ftr-346	756	5	competition	competition	NOUN
ftr-346	756	6	and	and	CCONJ
ftr-346	756	7	evasion	evasion	NOUN
ftr-346	756	8	:	:	PUNCT
ftr-346	756	9	another	another	DET
ftr-346	756	10	perspective	perspective	NOUN
ftr-346	756	11	on	on	ADP
ftr-346	756	12	international	international	ADJ
ftr-346	756	13	tax	tax	NOUN
ftr-346	756	14	competition	competition	NOUN
ftr-346	756	15	,	,	PUNCT
ftr-346	757	1	89	89	NUM
ftr-346	757	2	geo	geo	PROPN
ftr-346	757	3	.	.	PUNCT
ftr-346	757	4	l.j	l.j	PROPN
ftr-346	757	5	.	.	PROPN
ftr-346	757	6	543	543	NUM
ftr-346	757	7	,	,	PUNCT
ftr-346	757	8	588	588	NUM
ftr-346	757	9	-	-	SYM
ftr-346	757	10	89	89	NUM
ftr-346	757	11	(	(	PUNCT
ftr-346	757	12	2001	2001	NUM
ftr-346	757	13	)	)	PUNCT
ftr-346	757	14	(	(	PUNCT
ftr-346	757	15	in	in	ADP
ftr-346	757	16	arguing	argue	VERB
ftr-346	757	17	for	for	ADP
ftr-346	757	18	a	a	DET
ftr-346	757	19	system	system	NOUN
ftr-346	757	20	where	where	SCONJ
ftr-346	757	21	the	the	DET
ftr-346	757	22	united	united	PROPN
ftr-346	757	23	states	states	PROPN
ftr-346	757	24	exempts	exempt	VERB
ftr-346	757	25	foreign	foreign	ADJ
ftr-346	757	26	income	income	NOUN
ftr-346	757	27	from	from	ADP
ftr-346	757	28	taxation	taxation	NOUN
ftr-346	757	29	,	,	PUNCT
ftr-346	757	30	contending	contend	VERB
ftr-346	757	31	that	that	SCONJ
ftr-346	757	32	the	the	DET
ftr-346	757	33	united	united	PROPN
ftr-346	757	34	states	states	PROPN
ftr-346	757	35	may	may	AUX
ftr-346	757	36	be	be	AUX
ftr-346	757	37	justified	justify	VERB
ftr-346	757	38	in	in	ADP
ftr-346	757	39	imposing	impose	VERB
ftr-346	757	40	some	some	DET
ftr-346	757	41	tax	tax	NOUN
ftr-346	757	42	on	on	ADP
ftr-346	757	43	such	such	ADJ
ftr-346	757	44	income	income	NOUN
ftr-346	757	45	because	because	SCONJ
ftr-346	757	46	of	of	ADP
ftr-346	757	47	the	the	DET
ftr-346	757	48	government	government	NOUN
ftr-346	757	49	benefits	benefit	NOUN
ftr-346	757	50	provided	provide	VERB
ftr-346	757	51	by	by	ADP
ftr-346	757	52	the	the	DET
ftr-346	757	53	united	united	PROPN
ftr-346	757	54	states	states	PROPN
ftr-346	757	55	to	to	ADP
ftr-346	757	56	u.s	u.s	PROPN
ftr-346	757	57	.	.	PROPN
ftr-346	757	58	corporations	corporation	NOUN
ftr-346	757	59	with	with	ADP
ftr-346	757	60	respect	respect	NOUN
ftr-346	757	61	to	to	ADP
ftr-346	757	62	such	such	ADJ
ftr-346	757	63	income	income	NOUN
ftr-346	757	64	,	,	PUNCT
ftr-346	757	65	along	along	ADP
ftr-346	757	66	with	with	ADP
ftr-346	757	67	the	the	DET
ftr-346	757	68	notion	notion	NOUN
ftr-346	757	69	that	that	SCONJ
ftr-346	757	70	"	"	PUNCT
ftr-346	757	71	u.s	u.s	PROPN
ftr-346	757	72	.	.	PROPN
ftr-346	757	73	corporations	corporation	NOUN
ftr-346	757	74	may	may	AUX
ftr-346	757	75	be	be	AUX
ftr-346	757	76	expected	expect	VERB
ftr-346	757	77	to	to	PART
ftr-346	757	78	contribute	contribute	VERB
ftr-346	757	79	to	to	ADP
ftr-346	757	80	the	the	DET
ftr-346	757	81	redistributional	redistributional	ADJ
ftr-346	757	82	social	social	ADJ
ftr-346	757	83	benefits	benefit	NOUN
ftr-346	757	84	decided	decide	VERB
ftr-346	757	85	upon	upon	SCONJ
ftr-346	757	86	by	by	ADP
ftr-346	757	87	the	the	DET
ftr-346	757	88	nation	nation	NOUN
ftr-346	757	89	's	's	PART
ftr-346	757	90	electorate	electorate	NOUN
ftr-346	757	91	"	"	PUNCT
ftr-346	757	92	)	)	PUNCT
ftr-346	757	93	.	.	PUNCT
ftr-346	758	1	185	185	NUM
ftr-346	758	2	.	.	PUNCT
ftr-346	759	1	see	see	VERB
ftr-346	759	2	infra	infra	NOUN
ftr-346	759	3	note	note	VERB
ftr-346	759	4	312	312	NUM
ftr-346	759	5	and	and	CCONJ
ftr-346	759	6	accompanying	accompany	VERB
ftr-346	759	7	text	text	NOUN
ftr-346	759	8	.	.	PUNCT
ftr-346	760	1	186	186	NUM
ftr-346	760	2	.	.	PUNCT
ftr-346	761	1	see	see	VERB
ftr-346	761	2	ali	ali	PROPN
ftr-346	761	3	project	project	PROPN
ftr-346	761	4	i	i	PROPN
ftr-346	761	5	,	,	PUNCT
ftr-346	761	6	supra	supra	PROPN
ftr-346	761	7	note	note	PROPN
ftr-346	761	8	14	14	NUM
ftr-346	761	9	,	,	PUNCT
ftr-346	761	10	at	at	ADP
ftr-346	761	11	19	19	NUM
ftr-346	761	12	;	;	PUNCT
ftr-346	761	13	treasury	treasury	PROPN
ftr-346	761	14	ii	ii	PROPN
ftr-346	761	15	,	,	PUNCT
ftr-346	761	16	supra	supra	PROPN
ftr-346	761	17	note	note	VERB
ftr-346	761	18	50	50	NUM
ftr-346	761	19	,	,	PUNCT
ftr-346	761	20	at	at	ADP
ftr-346	761	21	399	399	NUM
ftr-346	761	22	;	;	PUNCT
ftr-346	761	23	mcintyre	mcintyre	PROPN
ftr-346	761	24	,	,	PUNCT
ftr-346	761	25	tax	tax	NOUN
ftr-346	761	26	rules	rule	NOUN
ftr-346	761	27	,	,	PUNCT
ftr-346	761	28	supra	supra	PROPN
ftr-346	761	29	note	note	NOUN
ftr-346	761	30	50	50	NUM
ftr-346	761	31	,	,	PUNCT
ftr-346	761	32	at	at	ADP
ftr-346	761	33	3	3	NUM
ftr-346	761	34	-	-	SYM
ftr-346	761	35	66	66	NUM
ftr-346	761	36	to	to	ADP
ftr-346	761	37	3	3	NUM
ftr-346	761	38	-	-	SYM
ftr-346	761	39	67	67	NUM
ftr-346	761	40	.	.	PUNCT
ftr-346	761	41	187	187	NUM
ftr-346	761	42	.	.	PUNCT
ftr-346	762	1	treasury	treasury	PROPN
ftr-346	762	2	ii	ii	PROPN
ftr-346	762	3	,	,	PUNCT
ftr-346	762	4	supra	supra	PROPN
ftr-346	762	5	note	note	VERB
ftr-346	762	6	50	50	NUM
ftr-346	762	7	,	,	PUNCT
ftr-346	762	8	at	at	ADP
ftr-346	762	9	399	399	NUM
ftr-346	762	10	;	;	PUNCT
ftr-346	762	11	see	see	VERB
ftr-346	762	12	mcintyre	mcintyre	PROPN
ftr-346	762	13	,	,	PUNCT
ftr-346	762	14	tax	tax	NOUN
ftr-346	762	15	rules	rule	NOUN
ftr-346	762	16	,	,	PUNCT
ftr-346	762	17	supra	supra	PROPN
ftr-346	762	18	note	note	NOUN
ftr-346	762	19	50	50	NUM
ftr-346	762	20	,	,	PUNCT
ftr-346	762	21	at	at	ADP
ftr-346	762	22	3	3	NUM
ftr-346	762	23	-	-	SYM
ftr-346	762	24	66	66	NUM
ftr-346	762	25	;	;	PUNCT
ftr-346	762	26	andrus	andrus	PROPN
ftr-346	762	27	,	,	PUNCT
ftr-346	762	28	supra	supra	PROPN
ftr-346	762	29	note	note	NOUN
ftr-346	762	30	42	42	NUM
ftr-346	762	31	,	,	PUNCT
ftr-346	762	32	at	at	ADP
ftr-346	762	33	842	842	NUM
ftr-346	762	34	.	.	PUNCT
ftr-346	763	1	598	598	NUM
ftr-346	763	2	[	[	NOUN
ftr-346	763	3	vol	vol	NOUN
ftr-346	763	4	.	.	PUNCT
ftr-346	764	1	11:7	11:7	NUM
ftr-346	764	2	sourcing	sourcing	NOUN
ftr-346	764	3	income	income	NOUN
ftr-346	764	4	among	among	ADP
ftr-346	764	5	nations	nation	NOUN
ftr-346	764	6	minimal	minimal	ADJ
ftr-346	764	7	uncertainty	uncertainty	NOUN
ftr-346	764	8	in	in	ADP
ftr-346	764	9	performing	perform	VERB
ftr-346	764	10	their	their	PRON
ftr-346	764	11	respective	respective	ADJ
ftr-346	764	12	compliance	compliance	NOUN
ftr-346	764	13	and	and	CCONJ
ftr-346	764	14	enforcement	enforcement	NOUN
ftr-346	764	15	tasks	task	NOUN
ftr-346	764	16	.	.	PUNCT
ftr-346	765	1	this	this	PRON
ftr-346	765	2	is	be	AUX
ftr-346	765	3	particularly	particularly	ADV
ftr-346	765	4	so	so	ADV
ftr-346	765	5	where	where	SCONJ
ftr-346	765	6	the	the	DET
ftr-346	765	7	source	source	NOUN
ftr-346	765	8	of	of	ADP
ftr-346	765	9	income	income	NOUN
ftr-346	765	10	determines	determine	VERB
ftr-346	765	11	whether	whether	SCONJ
ftr-346	765	12	a	a	DET
ftr-346	765	13	payer	payer	NOUN
ftr-346	765	14	of	of	ADP
ftr-346	765	15	an	an	DET
ftr-346	765	16	item	item	NOUN
ftr-346	765	17	is	be	AUX
ftr-346	765	18	required	require	VERB
ftr-346	765	19	to	to	PART
ftr-346	765	20	withhold	withhold	VERB
ftr-346	765	21	in	in	ADP
ftr-346	765	22	order	order	NOUN
ftr-346	765	23	to	to	PART
ftr-346	765	24	collect	collect	VERB
ftr-346	765	25	tax	tax	NOUN
ftr-346	765	26	on	on	ADP
ftr-346	765	27	an	an	DET
ftr-346	765	28	in	in	ADV
ftr-346	765	29	-	-	PUNCT
ftr-346	765	30	bound	bind	VERB
ftr-346	765	31	transaction.1	transaction.1	NOUN
ftr-346	765	32	to	to	ADP
ftr-346	765	33	this	this	DET
ftr-346	765	34	end	end	NOUN
ftr-346	765	35	,	,	PUNCT
ftr-346	765	36	the	the	DET
ftr-346	765	37	sourcing	sourcing	NOUN
ftr-346	765	38	standard	standard	NOUN
ftr-346	765	39	,	,	PUNCT
ftr-346	765	40	and	and	CCONJ
ftr-346	765	41	the	the	DET
ftr-346	765	42	rules	rule	NOUN
ftr-346	765	43	devised	devise	VERB
ftr-346	765	44	thereunder	thereunder	NOUN
ftr-346	765	45	,	,	PUNCT
ftr-346	765	46	should	should	AUX
ftr-346	765	47	avoid	avoid	VERB
ftr-346	765	48	overly	overly	ADV
ftr-346	765	49	refined	refine	VERB
ftr-346	765	50	approaches	approach	NOUN
ftr-346	765	51	aimed	aim	VERB
ftr-346	765	52	at	at	ADP
ftr-346	765	53	absolute	absolute	ADJ
ftr-346	765	54	precision	precision	NOUN
ftr-346	765	55	.	.	PUNCT
ftr-346	766	1	in	in	ADP
ftr-346	766	2	particular	particular	ADJ
ftr-346	766	3	,	,	PUNCT
ftr-346	766	4	while	while	SCONJ
ftr-346	766	5	the	the	DET
ftr-346	766	6	sourcing	sourcing	NOUN
ftr-346	766	7	standard	standard	NOUN
ftr-346	766	8	(	(	PUNCT
ftr-346	766	9	discussed	discuss	VERB
ftr-346	766	10	in	in	ADP
ftr-346	766	11	the	the	DET
ftr-346	766	12	next	next	ADJ
ftr-346	766	13	section	section	NOUN
ftr-346	766	14	)	)	PUNCT
ftr-346	766	15	will	will	AUX
ftr-346	766	16	call	call	VERB
ftr-346	766	17	for	for	ADP
ftr-346	766	18	the	the	DET
ftr-346	766	19	division	division	NOUN
ftr-346	766	20	of	of	ADP
ftr-346	766	21	an	an	DET
ftr-346	766	22	item	item	NOUN
ftr-346	766	23	of	of	ADP
ftr-346	766	24	income	income	NOUN
ftr-346	766	25	among	among	ADP
ftr-346	766	26	different	different	ADJ
ftr-346	766	27	sources	source	NOUN
ftr-346	766	28	where	where	SCONJ
ftr-346	766	29	appropriate	appropriate	ADJ
ftr-346	766	30	,	,	PUNCT
ftr-346	766	31	'	'	PUNCT
ftr-346	766	32	89	89	NUM
ftr-346	766	33	this	this	PRON
ftr-346	766	34	will	will	AUX
ftr-346	766	35	generally	generally	ADV
ftr-346	766	36	be	be	AUX
ftr-346	766	37	done	do	VERB
ftr-346	766	38	using	use	VERB
ftr-346	766	39	a	a	DET
ftr-346	766	40	bright	bright	ADJ
ftr-346	766	41	line	line	NOUN
ftr-346	766	42	approach	approach	NOUN
ftr-346	766	43	in	in	ADP
ftr-346	766	44	order	order	NOUN
ftr-346	766	45	to	to	PART
ftr-346	766	46	provide	provide	VERB
ftr-346	766	47	clear	clear	ADJ
ftr-346	766	48	and	and	CCONJ
ftr-346	766	49	predictable	predictable	ADJ
ftr-346	766	50	source	source	NOUN
ftr-346	766	51	rules	rule	NOUN
ftr-346	766	52	.	.	PUNCT
ftr-346	766	53	'	'	PUNCT
ftr-346	767	1	90	90	NUM
ftr-346	767	2	such	such	DET
ftr-346	767	3	an	an	DET
ftr-346	767	4	approach	approach	NOUN
ftr-346	767	5	is	be	AUX
ftr-346	767	6	further	far	ADV
ftr-346	767	7	supported	support	VERB
ftr-346	767	8	by	by	ADP
ftr-346	767	9	the	the	DET
ftr-346	767	10	equity	equity	NOUN
ftr-346	767	11	basis	basis	NOUN
ftr-346	767	12	that	that	PRON
ftr-346	767	13	underlies	underlie	VERB
ftr-346	767	14	the	the	DET
ftr-346	767	15	benefits	benefit	NOUN
ftr-346	767	16	principle	principle	NOUN
ftr-346	767	17	,	,	PUNCT
ftr-346	767	18	which	which	PRON
ftr-346	767	19	,	,	PUNCT
ftr-346	767	20	as	as	SCONJ
ftr-346	767	21	noted	note	VERB
ftr-346	767	22	above	above	ADV
ftr-346	767	23	,	,	PUNCT
ftr-346	767	24	is	be	AUX
ftr-346	767	25	somewhat	somewhat	ADV
ftr-346	767	26	imprecise	imprecise	ADV
ftr-346	767	27	given	give	VERB
ftr-346	767	28	the	the	DET
ftr-346	767	29	value	value	NOUN
ftr-346	767	30	judgments	judgment	NOUN
ftr-346	767	31	involved.191	involved.191	VERB
ftr-346	767	32	an	an	DET
ftr-346	767	33	aspect	aspect	NOUN
ftr-346	767	34	of	of	ADP
ftr-346	767	35	administrability	administrability	NOUN
ftr-346	767	36	is	be	AUX
ftr-346	767	37	that	that	SCONJ
ftr-346	767	38	a	a	DET
ftr-346	767	39	source	source	NOUN
ftr-346	767	40	tax	tax	NOUN
ftr-346	767	41	must	must	AUX
ftr-346	767	42	be	be	AUX
ftr-346	767	43	enforceable	enforceable	ADJ
ftr-346	767	44	.	.	PUNCT
ftr-346	768	1	19	19	NUM
ftr-346	768	2	2	2	NUM
ftr-346	768	3	it	it	PRON
ftr-346	768	4	would	would	AUX
ftr-346	768	5	make	make	VERB
ftr-346	768	6	little	little	ADJ
ftr-346	768	7	sense	sense	NOUN
ftr-346	768	8	in	in	ADP
ftr-346	768	9	designating	designate	VERB
ftr-346	768	10	income	income	NOUN
ftr-346	768	11	as	as	ADP
ftr-346	768	12	domestic	domestic	ADJ
ftr-346	768	13	source	source	NOUN
ftr-346	768	14	for	for	ADP
ftr-346	768	15	purposes	purpose	NOUN
ftr-346	768	16	of	of	ADP
ftr-346	768	17	a	a	DET
ftr-346	768	18	country	country	NOUN
ftr-346	768	19	's	's	PART
ftr-346	768	20	exercise	exercise	NOUN
ftr-346	768	21	of	of	ADP
ftr-346	768	22	source	source	NOUN
ftr-346	768	23	taxation	taxation	NOUN
ftr-346	768	24	over	over	ADP
ftr-346	768	25	nonresidents	nonresident	NOUN
ftr-346	768	26	if	if	SCONJ
ftr-346	768	27	the	the	DET
ftr-346	768	28	tax	tax	NOUN
ftr-346	768	29	can	can	AUX
ftr-346	768	30	not	not	PART
ftr-346	768	31	be	be	AUX
ftr-346	768	32	enforced	enforce	VERB
ftr-346	768	33	because	because	SCONJ
ftr-346	768	34	the	the	DET
ftr-346	768	35	nonresidents	nonresident	NOUN
ftr-346	768	36	are	be	AUX
ftr-346	768	37	not	not	PART
ftr-346	768	38	physically	physically	ADV
ftr-346	768	39	present	present	ADJ
ftr-346	768	40	in	in	ADP
ftr-346	768	41	the	the	DET
ftr-346	768	42	host	host	NOUN
ftr-346	768	43	country	country	NOUN
ftr-346	768	44	and	and	CCONJ
ftr-346	768	45	collection	collection	NOUN
ftr-346	768	46	of	of	ADP
ftr-346	768	47	the	the	DET
ftr-346	768	48	tax	tax	NOUN
ftr-346	768	49	through	through	ADP
ftr-346	768	50	withholding	withholding	NOUN
ftr-346	768	51	would	would	AUX
ftr-346	768	52	not	not	PART
ftr-346	768	53	be	be	AUX
ftr-346	768	54	feasible	feasible	ADJ
ftr-346	768	55	.	.	PUNCT
ftr-346	769	1	accordingly	accordingly	ADV
ftr-346	769	2	,	,	PUNCT
ftr-346	769	3	enforcement	enforcement	NOUN
ftr-346	769	4	should	should	AUX
ftr-346	769	5	be	be	AUX
ftr-346	769	6	an	an	DET
ftr-346	769	7	important	important	ADJ
ftr-346	769	8	consideration	consideration	NOUN
ftr-346	769	9	under	under	ADP
ftr-346	769	10	the	the	DET
ftr-346	769	11	standard	standard	NOUN
ftr-346	769	12	for	for	ADP
ftr-346	769	13	devising	devise	VERB
ftr-346	769	14	source	source	NOUN
ftr-346	769	15	rules	rule	NOUN
ftr-346	769	16	.	.	PUNCT
ftr-346	770	1	'93	'93	NUM
ftr-346	770	2	4	4	NUM
ftr-346	770	3	.	.	PUNCT
ftr-346	770	4	inappropriate	inappropriate	ADJ
ftr-346	770	5	principles	principle	NOUN
ftr-346	770	6	in	in	ADP
ftr-346	770	7	developing	develop	VERB
ftr-346	770	8	the	the	DET
ftr-346	770	9	sourcing	sourcing	NOUN
ftr-346	770	10	standard	standard	NOUN
ftr-346	770	11	the	the	DET
ftr-346	770	12	preceding	precede	VERB
ftr-346	770	13	subsections	subsection	NOUN
ftr-346	770	14	have	have	AUX
ftr-346	770	15	determined	determine	VERB
ftr-346	770	16	that	that	SCONJ
ftr-346	770	17	connection	connection	NOUN
ftr-346	770	18	to	to	ADP
ftr-346	770	19	government	government	NOUN
ftr-346	770	20	benefits	benefit	NOUN
ftr-346	770	21	and	and	CCONJ
ftr-346	770	22	administrability	administrability	NOUN
ftr-346	770	23	are	be	AUX
ftr-346	770	24	principles	principle	NOUN
ftr-346	770	25	that	that	PRON
ftr-346	770	26	should	should	AUX
ftr-346	770	27	guide	guide	VERB
ftr-346	770	28	the	the	DET
ftr-346	770	29	development	development	NOUN
ftr-346	770	30	of	of	ADP
ftr-346	770	31	a	a	DET
ftr-346	770	32	standard	standard	NOUN
ftr-346	770	33	for	for	ADP
ftr-346	770	34	sourcing	source	VERB
ftr-346	770	35	income	income	NOUN
ftr-346	770	36	.	.	PUNCT
ftr-346	771	1	this	this	DET
ftr-346	771	2	subsection	subsection	NOUN
ftr-346	771	3	demonstrates	demonstrate	VERB
ftr-346	771	4	why	why	SCONJ
ftr-346	771	5	other	other	ADJ
ftr-346	771	6	principles	principle	NOUN
ftr-346	771	7	should	should	AUX
ftr-346	771	8	not	not	PART
ftr-346	771	9	be	be	AUX
ftr-346	771	10	used	use	VERB
ftr-346	771	11	in	in	ADP
ftr-346	771	12	developing	develop	VERB
ftr-346	771	13	the	the	DET
ftr-346	771	14	sourcing	sourcing	NOUN
ftr-346	771	15	standard	standard	NOUN
ftr-346	771	16	,	,	PUNCT
ftr-346	771	17	because	because	SCONJ
ftr-346	771	18	they	they	PRON
ftr-346	771	19	either	either	CCONJ
ftr-346	771	20	do	do	AUX
ftr-346	771	21	not	not	PART
ftr-346	771	22	appropriately	appropriately	ADV
ftr-346	771	23	relate	relate	VERB
ftr-346	771	24	to	to	ADP
ftr-346	771	25	sourcing	source	VERB
ftr-346	771	26	income	income	NOUN
ftr-346	771	27	or	or	CCONJ
ftr-346	771	28	are	be	AUX
ftr-346	771	29	not	not	PART
ftr-346	771	30	suitable	suitable	ADJ
ftr-346	771	31	for	for	ADP
ftr-346	771	32	crafting	craft	VERB
ftr-346	771	33	source	source	NOUN
ftr-346	771	34	rules	rule	NOUN
ftr-346	771	35	intended	intend	VERB
ftr-346	771	36	for	for	ADP
ftr-346	771	37	multilateral	multilateral	ADJ
ftr-346	771	38	adoption	adoption	NOUN
ftr-346	771	39	.	.	PUNCT
ftr-346	771	40	'	'	PUNCT
ftr-346	772	1	94	94	NUM
ftr-346	772	2	188	188	NUM
ftr-346	772	3	.	.	PUNCT
ftr-346	773	1	see	see	VERB
ftr-346	773	2	mcintyre	mcintyre	PROPN
ftr-346	773	3	,	,	PUNCT
ftr-346	773	4	tax	tax	NOUN
ftr-346	773	5	rules	rule	NOUN
ftr-346	773	6	,	,	PUNCT
ftr-346	773	7	supra	supra	PROPN
ftr-346	773	8	note	note	NOUN
ftr-346	773	9	50	50	NUM
ftr-346	773	10	,	,	PUNCT
ftr-346	773	11	at	at	ADP
ftr-346	773	12	3	3	NUM
ftr-346	773	13	-	-	SYM
ftr-346	773	14	66	66	NUM
ftr-346	773	15	;	;	PUNCT
ftr-346	773	16	cf	cf	NOUN
ftr-346	773	17	ali	ali	PROPN
ftr-346	773	18	project	project	PROPN
ftr-346	773	19	i	i	PROPN
ftr-346	773	20	,	,	PUNCT
ftr-346	773	21	supra	supra	PROPN
ftr-346	773	22	note	note	PROPN
ftr-346	773	23	14	14	NUM
ftr-346	773	24	,	,	PUNCT
ftr-346	773	25	at	at	ADP
ftr-346	773	26	36	36	NUM
ftr-346	773	27	(	(	PUNCT
ftr-346	773	28	referring	refer	VERB
ftr-346	773	29	to	to	ADP
ftr-346	773	30	withholding	withholding	NOUN
ftr-346	773	31	complications	complication	NOUN
ftr-346	773	32	as	as	ADP
ftr-346	773	33	a	a	DET
ftr-346	773	34	reason	reason	NOUN
ftr-346	773	35	for	for	ADP
ftr-346	773	36	not	not	PART
ftr-346	773	37	dividing	divide	VERB
ftr-346	773	38	the	the	DET
ftr-346	773	39	source	source	NOUN
ftr-346	773	40	of	of	ADP
ftr-346	773	41	rental	rental	ADJ
ftr-346	773	42	income	income	NOUN
ftr-346	773	43	where	where	SCONJ
ftr-346	773	44	a	a	DET
ftr-346	773	45	taxpayer	taxpayer	NOUN
ftr-346	773	46	had	have	AUX
ftr-346	773	47	produced	produce	VERB
ftr-346	773	48	the	the	DET
ftr-346	773	49	leased	lease	VERB
ftr-346	773	50	property	property	NOUN
ftr-346	773	51	)	)	PUNCT
ftr-346	773	52	.	.	PUNCT
ftr-346	774	1	189	189	NUM
ftr-346	774	2	.	.	PUNCT
ftr-346	775	1	see	see	VERB
ftr-346	775	2	infra	infra	NOUN
ftr-346	775	3	notes	note	VERB
ftr-346	775	4	267	267	NUM
ftr-346	775	5	-	-	SYM
ftr-346	775	6	70	70	NUM
ftr-346	775	7	and	and	CCONJ
ftr-346	775	8	accompanying	accompany	VERB
ftr-346	775	9	text	text	NOUN
ftr-346	775	10	.	.	PUNCT
ftr-346	776	1	190	190	NUM
ftr-346	776	2	.	.	PUNCT
ftr-346	776	3	cf	cf	NOUN
ftr-346	776	4	andrus	andrus	PROPN
ftr-346	776	5	,	,	PUNCT
ftr-346	776	6	supra	supra	PROPN
ftr-346	776	7	note	note	NOUN
ftr-346	776	8	42	42	NUM
ftr-346	776	9	,	,	PUNCT
ftr-346	776	10	at	at	ADP
ftr-346	776	11	842	842	NUM
ftr-346	776	12	(	(	PUNCT
ftr-346	776	13	noting	note	VERB
ftr-346	776	14	the	the	DET
ftr-346	776	15	administrative	administrative	ADJ
ftr-346	776	16	benefits	benefit	NOUN
ftr-346	776	17	of	of	ADP
ftr-346	776	18	source	source	NOUN
ftr-346	776	19	rules	rule	NOUN
ftr-346	776	20	that	that	PRON
ftr-346	776	21	rely	rely	VERB
ftr-346	776	22	on	on	ADP
ftr-346	776	23	line	line	NOUN
ftr-346	776	24	drawing	drawing	NOUN
ftr-346	776	25	)	)	PUNCT
ftr-346	776	26	.	.	PUNCT
ftr-346	777	1	191	191	X
ftr-346	777	2	.	.	X
ftr-346	778	1	see	see	VERB
ftr-346	778	2	supra	supra	PROPN
ftr-346	778	3	notes	note	VERB
ftr-346	778	4	155	155	NUM
ftr-346	778	5	-	-	SYM
ftr-346	778	6	56	56	NUM
ftr-346	778	7	,	,	PUNCT
ftr-346	778	8	182	182	NUM
ftr-346	778	9	and	and	CCONJ
ftr-346	778	10	accompanying	accompany	VERB
ftr-346	778	11	text	text	NOUN
ftr-346	778	12	.	.	PUNCT
ftr-346	779	1	192	192	NUM
ftr-346	779	2	.	.	PUNCT
ftr-346	780	1	see	see	VERB
ftr-346	780	2	shay	shay	PROPN
ftr-346	780	3	,	,	PUNCT
ftr-346	780	4	fleming	fleming	PROPN
ftr-346	780	5	&	&	CCONJ
ftr-346	780	6	peroni	peroni	PROPN
ftr-346	780	7	,	,	PUNCT
ftr-346	780	8	source	source	NOUN
ftr-346	780	9	rules	rule	NOUN
ftr-346	780	10	,	,	PUNCT
ftr-346	780	11	supra	supra	PROPN
ftr-346	780	12	note	note	NOUN
ftr-346	780	13	1	1	NUM
ftr-346	780	14	,	,	PUNCT
ftr-346	780	15	at	at	ADP
ftr-346	780	16	115	115	NUM
ftr-346	780	17	.	.	PUNCT
ftr-346	780	18	193	193	NUM
ftr-346	780	19	.	.	PUNCT
ftr-346	781	1	see	see	VERB
ftr-346	781	2	walker	walker	PROPN
ftr-346	781	3	,	,	PUNCT
ftr-346	781	4	supra	supra	PROPN
ftr-346	781	5	note	note	PROPN
ftr-346	781	6	47	47	NUM
ftr-346	781	7	,	,	PUNCT
ftr-346	781	8	at	at	ADP
ftr-346	781	9	6	6	NUM
ftr-346	781	10	,	,	PUNCT
ftr-346	781	11	30	30	NUM
ftr-346	781	12	.	.	X
ftr-346	781	13	194	194	NUM
ftr-346	781	14	.	.	PUNCT
ftr-346	782	1	in	in	ADP
ftr-346	782	2	this	this	DET
ftr-346	782	3	regard	regard	NOUN
ftr-346	782	4	,	,	PUNCT
ftr-346	782	5	the	the	DET
ftr-346	782	6	principles	principle	NOUN
ftr-346	782	7	underlying	underlie	VERB
ftr-346	782	8	treaty	treaty	NOUN
ftr-346	782	9	provisions	provision	NOUN
ftr-346	782	10	that	that	PRON
ftr-346	782	11	reduce	reduce	VERB
ftr-346	782	12	or	or	CCONJ
ftr-346	782	13	eliminate	eliminate	VERB
ftr-346	782	14	source	source	NOUN
ftr-346	782	15	taxation	taxation	NOUN
ftr-346	782	16	on	on	ADP
ftr-346	782	17	investment	investment	NOUN
ftr-346	782	18	income	income	NOUN
ftr-346	782	19	can	can	AUX
ftr-346	782	20	be	be	AUX
ftr-346	782	21	viewed	view	VERB
ftr-346	782	22	as	as	ADP
ftr-346	782	23	either	either	CCONJ
ftr-346	782	24	consistent	consistent	ADJ
ftr-346	782	25	with	with	ADP
ftr-346	782	26	,	,	PUNCT
ftr-346	782	27	or	or	CCONJ
ftr-346	782	28	supplemental	supplemental	ADJ
ftr-346	782	29	to	to	PART
ftr-346	782	30	,	,	PUNCT
ftr-346	782	31	an	an	DET
ftr-346	782	32	approach	approach	NOUN
ftr-346	782	33	for	for	ADP
ftr-346	782	34	sourcing	source	VERB
ftr-346	782	35	income	income	NOUN
ftr-346	782	36	that	that	PRON
ftr-346	782	37	focuses	focus	VERB
ftr-346	782	38	on	on	ADP
ftr-346	782	39	the	the	DET
ftr-346	782	40	countries	country	NOUN
ftr-346	782	41	that	that	PRON
ftr-346	782	42	provide	provide	VERB
ftr-346	782	43	the	the	DET
ftr-346	782	44	taxpayer	taxpayer	NOUN
ftr-346	782	45	with	with	ADP
ftr-346	782	46	public	public	ADJ
ftr-346	782	47	benefits	benefit	NOUN
ftr-346	782	48	relating	relate	VERB
ftr-346	782	49	to	to	ADP
ftr-346	782	50	the	the	DET
ftr-346	782	51	income	income	NOUN
ftr-346	782	52	.	.	PUNCT
ftr-346	783	1	to	to	ADP
ftr-346	783	2	2011	2011	NUM
ftr-346	783	3	]	]	PUNCT
ftr-346	783	4	599	599	NUM
ftr-346	783	5	florida	florida	PROPN
ftr-346	783	6	tax	tax	NOUN
ftr-346	783	7	review	review	NOUN
ftr-346	783	8	a.	a.	NOUN
ftr-346	783	9	capital	capital	PROPN
ftr-346	783	10	export	export	NOUN
ftr-346	783	11	neutrality	neutrality	NOUN
ftr-346	783	12	and	and	CCONJ
ftr-346	783	13	capital	capital	NOUN
ftr-346	783	14	import	import	NOUN
ftr-346	783	15	neutrality	neutrality	NOUN
ftr-346	783	16	capital	capital	NOUN
ftr-346	783	17	export	export	NOUN
ftr-346	783	18	neutrality	neutrality	NOUN
ftr-346	783	19	(	(	PUNCT
ftr-346	783	20	cen	cen	PROPN
ftr-346	783	21	)	)	PUNCT
ftr-346	783	22	and	and	CCONJ
ftr-346	783	23	capital	capital	NOUN
ftr-346	783	24	import	import	NOUN
ftr-346	783	25	neutrality	neutrality	NOUN
ftr-346	783	26	(	(	PUNCT
ftr-346	783	27	cin	cin	PROPN
ftr-346	783	28	)	)	PUNCT
ftr-346	783	29	should	should	AUX
ftr-346	783	30	be	be	AUX
ftr-346	783	31	examined	examine	VERB
ftr-346	783	32	for	for	ADP
ftr-346	783	33	their	their	PRON
ftr-346	783	34	potential	potential	NOUN
ftr-346	783	35	for	for	ADP
ftr-346	783	36	providing	provide	VERB
ftr-346	783	37	principles	principle	NOUN
ftr-346	783	38	for	for	ADP
ftr-346	783	39	sourcing	sourcing	NOUN
ftr-346	783	40	.	.	PUNCT
ftr-346	784	1	while	while	SCONJ
ftr-346	784	2	these	these	PRON
ftr-346	784	3	are	be	AUX
ftr-346	784	4	the	the	DET
ftr-346	784	5	key	key	ADJ
ftr-346	784	6	neutrality	neutrality	NOUN
ftr-346	784	7	policies	policy	NOUN
ftr-346	784	8	generally	generally	ADV
ftr-346	784	9	thought	think	VERB
ftr-346	784	10	to	to	PART
ftr-346	784	11	govern	govern	VERB
ftr-346	784	12	the	the	DET
ftr-346	784	13	structure	structure	NOUN
ftr-346	784	14	of	of	ADP
ftr-346	784	15	cross	cross	ADJ
ftr-346	784	16	-	-	ADJ
ftr-346	784	17	border	border	ADJ
ftr-346	784	18	taxation	taxation	NOUN
ftr-346	784	19	,	,	PUNCT
ftr-346	784	20	'	'	PUNCT
ftr-346	784	21	they	they	PRON
ftr-346	784	22	apparently	apparently	ADV
ftr-346	784	23	have	have	VERB
ftr-346	784	24	little	little	ADJ
ftr-346	784	25	to	to	PART
ftr-346	784	26	offer	offer	VERB
ftr-346	784	27	in	in	ADP
ftr-346	784	28	developing	develop	VERB
ftr-346	784	29	the	the	DET
ftr-346	784	30	sourcing	sourcing	NOUN
ftr-346	784	31	standard	standard	NOUN
ftr-346	784	32	.	.	PUNCT
ftr-346	785	1	19	19	NUM
ftr-346	785	2	6	6	NUM
ftr-346	785	3	cen	cen	NOUN
ftr-346	785	4	is	be	AUX
ftr-346	785	5	satisfied	satisfied	ADJ
ftr-346	785	6	when	when	SCONJ
ftr-346	785	7	a	a	DET
ftr-346	785	8	resident	resident	NOUN
ftr-346	785	9	pays	pay	VERB
ftr-346	785	10	the	the	DET
ftr-346	785	11	same	same	ADJ
ftr-346	785	12	total	total	NOUN
ftr-346	785	13	of	of	ADP
ftr-346	785	14	resident	resident	ADJ
ftr-346	785	15	country	country	NOUN
ftr-346	785	16	and	and	CCONJ
ftr-346	785	17	foreign	foreign	ADJ
ftr-346	785	18	taxes	taxis	NOUN
ftr-346	785	19	regardless	regardless	ADV
ftr-346	785	20	of	of	ADP
ftr-346	785	21	whether	whether	SCONJ
ftr-346	785	22	the	the	DET
ftr-346	785	23	income	income	NOUN
ftr-346	785	24	is	be	AUX
ftr-346	785	25	earned	earn	VERB
ftr-346	785	26	within	within	ADP
ftr-346	785	27	or	or	CCONJ
ftr-346	785	28	without	without	ADP
ftr-346	785	29	the	the	DET
ftr-346	785	30	country	country	NOUN
ftr-346	785	31	of	of	ADP
ftr-346	785	32	residence.19	residence.19	NOUN
ftr-346	785	33	7	7	NUM
ftr-346	785	34	in	in	ADP
ftr-346	785	35	this	this	DET
ftr-346	785	36	situation	situation	NOUN
ftr-346	785	37	,	,	PUNCT
ftr-346	785	38	a	a	DET
ftr-346	785	39	resident	resident	NOUN
ftr-346	785	40	's	's	PART
ftr-346	785	41	decision	decision	NOUN
ftr-346	785	42	to	to	PART
ftr-346	785	43	invest	invest	VERB
ftr-346	785	44	in	in	ADP
ftr-346	785	45	the	the	DET
ftr-346	785	46	residence	residence	NOUN
ftr-346	785	47	country	country	NOUN
ftr-346	785	48	or	or	CCONJ
ftr-346	785	49	abroad	abroad	ADV
ftr-346	785	50	is	be	AUX
ftr-346	785	51	unaffected	unaffected	ADJ
ftr-346	785	52	by	by	ADP
ftr-346	785	53	the	the	DET
ftr-346	785	54	tax	tax	NOUN
ftr-346	785	55	consequences	consequence	NOUN
ftr-346	785	56	in	in	ADP
ftr-346	785	57	the	the	DET
ftr-346	785	58	residence	residence	NOUN
ftr-346	785	59	and	and	CCONJ
ftr-346	785	60	foreign	foreign	ADJ
ftr-346	785	61	countries	country	NOUN
ftr-346	785	62	.	.	PUNCT
ftr-346	786	1	'98	'98	NUM
ftr-346	786	2	instead	instead	ADV
ftr-346	786	3	,	,	PUNCT
ftr-346	786	4	the	the	DET
ftr-346	786	5	decision	decision	NOUN
ftr-346	786	6	is	be	AUX
ftr-346	786	7	dictated	dictate	VERB
ftr-346	786	8	by	by	ADP
ftr-346	786	9	pre	pre	ADJ
ftr-346	786	10	-	-	ADJ
ftr-346	786	11	tax	tax	ADJ
ftr-346	786	12	returns	return	NOUN
ftr-346	786	13	.	.	PUNCT
ftr-346	787	1	99	99	NUM
ftr-346	787	2	because	because	SCONJ
ftr-346	787	3	the	the	DET
ftr-346	787	4	location	location	NOUN
ftr-346	787	5	of	of	ADP
ftr-346	787	6	investments	investment	NOUN
ftr-346	787	7	is	be	AUX
ftr-346	787	8	not	not	PART
ftr-346	787	9	affected	affect	VERB
ftr-346	787	10	by	by	ADP
ftr-346	787	11	the	the	DET
ftr-346	787	12	income	income	NOUN
ftr-346	787	13	taxes	taxis	NOUN
ftr-346	787	14	,	,	PUNCT
ftr-346	787	15	economists	economist	NOUN
ftr-346	787	16	generally	generally	ADV
ftr-346	787	17	view	view	VERB
ftr-346	787	18	cen	cen	NOUN
ftr-346	787	19	as	as	ADP
ftr-346	787	20	essential	essential	ADJ
ftr-346	787	21	for	for	ADP
ftr-346	787	22	worldwide	worldwide	ADJ
ftr-346	787	23	economic	economic	ADJ
ftr-346	787	24	efficiency.2	efficiency.2	PROPN
ftr-346	787	25	00	00	PUNCT
ftr-346	787	26	whether	whether	SCONJ
ftr-346	787	27	cen	cen	NOUN
ftr-346	787	28	is	be	AUX
ftr-346	787	29	achieved	achieve	VERB
ftr-346	787	30	does	do	AUX
ftr-346	787	31	not	not	PART
ftr-346	787	32	depend	depend	VERB
ftr-346	787	33	on	on	ADP
ftr-346	787	34	the	the	DET
ftr-346	787	35	method	method	NOUN
ftr-346	787	36	used	use	VERB
ftr-346	787	37	for	for	ADP
ftr-346	787	38	dividing	divide	VERB
ftr-346	787	39	tax	tax	NOUN
ftr-346	787	40	jurisdiction	jurisdiction	NOUN
ftr-346	787	41	among	among	ADP
ftr-346	787	42	countries	country	NOUN
ftr-346	787	43	.	.	PUNCT
ftr-346	788	1	for	for	ADP
ftr-346	788	2	example	example	NOUN
ftr-346	788	3	,	,	PUNCT
ftr-346	788	4	cen	cen	PROPN
ftr-346	788	5	would	would	AUX
ftr-346	788	6	be	be	AUX
ftr-346	788	7	satisfied	satisfied	ADJ
ftr-346	788	8	if	if	SCONJ
ftr-346	788	9	all	all	DET
ftr-346	788	10	countries	country	NOUN
ftr-346	788	11	used	use	VERB
ftr-346	788	12	residence	residence	NOUN
ftr-346	788	13	taxation	taxation	NOUN
ftr-346	788	14	exclusively	exclusively	ADV
ftr-346	788	15	.	.	PUNCT
ftr-346	789	1	201	201	NUM
ftr-346	789	2	alternatively	alternatively	ADV
ftr-346	789	3	,	,	PUNCT
ftr-346	789	4	cen	cen	PROPN
ftr-346	789	5	would	would	AUX
ftr-346	789	6	exist	exist	VERB
ftr-346	789	7	with	with	ADP
ftr-346	789	8	source	source	NOUN
ftr-346	789	9	taxation	taxation	NOUN
ftr-346	789	10	,	,	PUNCT
ftr-346	789	11	provided	provide	VERB
ftr-346	789	12	that	that	PRON
ftr-346	789	13	residence	residence	NOUN
ftr-346	789	14	countries	country	NOUN
ftr-346	789	15	taxed	tax	VERB
ftr-346	789	16	domestic	domestic	ADJ
ftr-346	789	17	and	and	CCONJ
ftr-346	789	18	foreign	foreign	ADJ
ftr-346	789	19	income	income	NOUN
ftr-346	789	20	the	the	DET
ftr-346	789	21	same	same	ADJ
ftr-346	789	22	and	and	CCONJ
ftr-346	789	23	allowed	allow	VERB
ftr-346	789	24	for	for	ADP
ftr-346	789	25	an	an	DET
ftr-346	789	26	unlimited	unlimited	ADJ
ftr-346	789	27	and	and	CCONJ
ftr-346	789	28	refundable	refundable	ADJ
ftr-346	789	29	foreign	foreign	ADJ
ftr-346	789	30	tax	tax	NOUN
ftr-346	789	31	credit.202	credit.202	PROPN
ftr-346	789	32	(	(	PUNCT
ftr-346	789	33	it	it	PRON
ftr-346	789	34	should	should	AUX
ftr-346	789	35	be	be	AUX
ftr-346	789	36	noted	note	VERB
ftr-346	789	37	that	that	SCONJ
ftr-346	789	38	apparently	apparently	ADV
ftr-346	789	39	no	no	INTJ
ftr-346	789	40	the	the	DET
ftr-346	789	41	extent	extent	NOUN
ftr-346	789	42	that	that	SCONJ
ftr-346	789	43	these	these	DET
ftr-346	789	44	treaty	treaty	NOUN
ftr-346	789	45	provisions	provision	NOUN
ftr-346	789	46	reflect	reflect	VERB
ftr-346	789	47	the	the	DET
ftr-346	789	48	view	view	NOUN
ftr-346	789	49	that	that	SCONJ
ftr-346	789	50	the	the	DET
ftr-346	789	51	source	source	NOUN
ftr-346	789	52	country	country	NOUN
ftr-346	789	53	's	's	PART
ftr-346	789	54	claim	claim	NOUN
ftr-346	789	55	to	to	PART
ftr-346	789	56	tax	tax	NOUN
ftr-346	789	57	investment	investment	NOUN
ftr-346	789	58	income	income	NOUN
ftr-346	789	59	is	be	AUX
ftr-346	789	60	relatively	relatively	ADV
ftr-346	789	61	weak	weak	ADJ
ftr-346	789	62	(	(	PUNCT
ftr-346	789	63	see	see	INTJ
ftr-346	789	64	supra	supra	PROPN
ftr-346	789	65	notes	note	VERB
ftr-346	789	66	76	76	NUM
ftr-346	789	67	-	-	SYM
ftr-346	789	68	78	78	NUM
ftr-346	789	69	and	and	CCONJ
ftr-346	789	70	accompanying	accompany	VERB
ftr-346	789	71	text	text	NOUN
ftr-346	789	72	)	)	PUNCT
ftr-346	789	73	,	,	PUNCT
ftr-346	789	74	they	they	PRON
ftr-346	789	75	are	be	AUX
ftr-346	789	76	conceptually	conceptually	ADV
ftr-346	789	77	consistent	consistent	ADJ
ftr-346	789	78	with	with	ADP
ftr-346	789	79	the	the	DET
ftr-346	789	80	benefits	benefit	NOUN
ftr-346	789	81	principle	principle	NOUN
ftr-346	789	82	;	;	PUNCT
ftr-346	789	83	nevertheless	nevertheless	ADV
ftr-346	789	84	,	,	PUNCT
ftr-346	789	85	an	an	DET
ftr-346	789	86	evaluation	evaluation	NOUN
ftr-346	789	87	of	of	ADP
ftr-346	789	88	the	the	DET
ftr-346	789	89	related	related	ADJ
ftr-346	789	90	public	public	ADJ
ftr-346	789	91	benefits	benefit	NOUN
ftr-346	789	92	under	under	ADP
ftr-346	789	93	the	the	DET
ftr-346	789	94	standard	standard	NOUN
ftr-346	789	95	proposed	propose	VERB
ftr-346	789	96	in	in	ADP
ftr-346	789	97	this	this	DET
ftr-346	789	98	article	article	NOUN
ftr-346	789	99	may	may	AUX
ftr-346	789	100	lead	lead	VERB
ftr-346	789	101	to	to	ADP
ftr-346	789	102	different	different	ADJ
ftr-346	789	103	allocations	allocation	NOUN
ftr-346	789	104	of	of	ADP
ftr-346	789	105	tax	tax	NOUN
ftr-346	789	106	jurisdiction	jurisdiction	NOUN
ftr-346	789	107	than	than	ADP
ftr-346	789	108	that	that	PRON
ftr-346	789	109	currently	currently	ADV
ftr-346	789	110	provided	provide	VERB
ftr-346	789	111	in	in	ADP
ftr-346	789	112	treaties	treaty	NOUN
ftr-346	789	113	.	.	PUNCT
ftr-346	790	1	to	to	ADP
ftr-346	790	2	the	the	DET
ftr-346	790	3	extent	extent	NOUN
ftr-346	790	4	that	that	SCONJ
ftr-346	790	5	the	the	DET
ftr-346	790	6	treaty	treaty	NOUN
ftr-346	790	7	limitations	limitation	NOUN
ftr-346	790	8	on	on	ADP
ftr-346	790	9	taxing	tax	VERB
ftr-346	790	10	investment	investment	NOUN
ftr-346	790	11	income	income	NOUN
ftr-346	790	12	aim	aim	VERB
ftr-346	790	13	to	to	PART
ftr-346	790	14	prevent	prevent	VERB
ftr-346	790	15	excessive	excessive	ADJ
ftr-346	790	16	source	source	NOUN
ftr-346	790	17	taxation	taxation	NOUN
ftr-346	790	18	,	,	PUNCT
ftr-346	790	19	this	this	DET
ftr-346	790	20	principle	principle	NOUN
ftr-346	790	21	can	can	AUX
ftr-346	790	22	co	co	VERB
ftr-346	790	23	-	-	VERB
ftr-346	790	24	exist	exist	VERB
ftr-346	790	25	with	with	ADP
ftr-346	790	26	harmonized	harmonized	ADJ
ftr-346	790	27	source	source	NOUN
ftr-346	790	28	rules	rule	NOUN
ftr-346	790	29	founded	found	VERB
ftr-346	790	30	primarily	primarily	ADV
ftr-346	790	31	on	on	ADP
ftr-346	790	32	the	the	DET
ftr-346	790	33	benefits	benefit	NOUN
ftr-346	790	34	principle	principle	NOUN
ftr-346	790	35	,	,	PUNCT
ftr-346	790	36	by	by	ADP
ftr-346	790	37	allowing	allow	VERB
ftr-346	790	38	for	for	SCONJ
ftr-346	790	39	treaties	treaty	NOUN
ftr-346	790	40	to	to	PART
ftr-346	790	41	continue	continue	VERB
ftr-346	790	42	reducing	reduce	VERB
ftr-346	790	43	the	the	DET
ftr-346	790	44	source	source	NOUN
ftr-346	790	45	tax	tax	NOUN
ftr-346	790	46	rate	rate	NOUN
ftr-346	790	47	on	on	ADP
ftr-346	790	48	certain	certain	ADJ
ftr-346	790	49	income	income	NOUN
ftr-346	790	50	where	where	SCONJ
ftr-346	790	51	appropriate	appropriate	ADJ
ftr-346	790	52	to	to	PART
ftr-346	790	53	achieve	achieve	VERB
ftr-346	790	54	this	this	DET
ftr-346	790	55	objective	objective	NOUN
ftr-346	790	56	.	.	PUNCT
ftr-346	791	1	see	see	VERB
ftr-346	791	2	supra	supra	PROPN
ftr-346	791	3	notes	note	VERB
ftr-346	791	4	74	74	NUM
ftr-346	791	5	-	-	SYM
ftr-346	791	6	75	75	NUM
ftr-346	791	7	and	and	CCONJ
ftr-346	791	8	accompanying	accompany	VERB
ftr-346	791	9	text	text	NOUN
ftr-346	791	10	.	.	PUNCT
ftr-346	792	1	195	195	X
ftr-346	792	2	.	.	X
ftr-346	792	3	see	see	VERB
ftr-346	792	4	graetz	graetz	NOUN
ftr-346	792	5	,	,	PUNCT
ftr-346	792	6	inadequate	inadequate	ADJ
ftr-346	792	7	principles	principle	NOUN
ftr-346	792	8	,	,	PUNCT
ftr-346	792	9	supra	supra	PROPN
ftr-346	792	10	note	note	NOUN
ftr-346	792	11	97	97	NUM
ftr-346	792	12	,	,	PUNCT
ftr-346	792	13	at	at	ADP
ftr-346	792	14	270	270	NUM
ftr-346	792	15	-	-	SYM
ftr-346	792	16	71	71	NUM
ftr-346	792	17	.	.	PUNCT
ftr-346	792	18	196	196	NUM
ftr-346	792	19	.	.	PUNCT
ftr-346	793	1	see	see	VERB
ftr-346	793	2	oecd	oecd	PROPN
ftr-346	793	3	,	,	PUNCT
ftr-346	793	4	e	e	NOUN
ftr-346	793	5	-	-	NOUN
ftr-346	793	6	commerce	commerce	NOUN
ftr-346	793	7	,	,	PUNCT
ftr-346	793	8	supra	supra	PROPN
ftr-346	793	9	note	note	VERB
ftr-346	793	10	107	107	NUM
ftr-346	793	11	,	,	PUNCT
ftr-346	793	12	at	at	ADP
ftr-346	793	13	13	13	NUM
ftr-346	793	14	(	(	PUNCT
ftr-346	793	15	concluding	conclude	VERB
ftr-346	793	16	that	that	SCONJ
ftr-346	793	17	the	the	DET
ftr-346	793	18	policies	policy	NOUN
ftr-346	793	19	of	of	ADP
ftr-346	793	20	cen	cen	NOUN
ftr-346	793	21	or	or	CCONJ
ftr-346	793	22	cin	cin	PROPN
ftr-346	793	23	do	do	AUX
ftr-346	793	24	not	not	PART
ftr-346	793	25	depend	depend	VERB
ftr-346	793	26	in	in	ADP
ftr-346	793	27	practice	practice	NOUN
ftr-346	793	28	on	on	ADP
ftr-346	793	29	whether	whether	SCONJ
ftr-346	793	30	a	a	DET
ftr-346	793	31	country	country	NOUN
ftr-346	793	32	should	should	AUX
ftr-346	793	33	have	have	AUX
ftr-346	793	34	source	source	NOUN
ftr-346	793	35	taxation	taxation	NOUN
ftr-346	793	36	rights	right	NOUN
ftr-346	793	37	over	over	ADP
ftr-346	793	38	particular	particular	ADJ
ftr-346	793	39	income	income	NOUN
ftr-346	793	40	)	)	PUNCT
ftr-346	793	41	;	;	PUNCT
ftr-346	793	42	shay	shay	PROPN
ftr-346	793	43	,	,	PUNCT
ftr-346	793	44	fleming	fleming	PROPN
ftr-346	793	45	&	&	CCONJ
ftr-346	793	46	peroni	peroni	PROPN
ftr-346	793	47	,	,	PUNCT
ftr-346	793	48	source	source	NOUN
ftr-346	793	49	rules	rule	NOUN
ftr-346	793	50	,	,	PUNCT
ftr-346	793	51	supra	supra	PROPN
ftr-346	793	52	note	note	NOUN
ftr-346	793	53	1	1	NUM
ftr-346	793	54	,	,	PUNCT
ftr-346	793	55	at	at	ADP
ftr-346	793	56	108	108	NUM
ftr-346	793	57	-	-	SYM
ftr-346	793	58	10	10	NUM
ftr-346	793	59	(	(	PUNCT
ftr-346	793	60	stating	state	VERB
ftr-346	793	61	that	that	SCONJ
ftr-346	793	62	cen	cen	NOUN
ftr-346	793	63	and	and	CCONJ
ftr-346	793	64	cin	cin	PROPN
ftr-346	793	65	apply	apply	VERB
ftr-346	793	66	without	without	ADP
ftr-346	793	67	regard	regard	NOUN
ftr-346	793	68	to	to	ADP
ftr-346	793	69	the	the	DET
ftr-346	793	70	division	division	NOUN
ftr-346	793	71	of	of	ADP
ftr-346	793	72	tax	tax	NOUN
ftr-346	793	73	revenue	revenue	NOUN
ftr-346	793	74	between	between	ADP
ftr-346	793	75	source	source	NOUN
ftr-346	793	76	and	and	CCONJ
ftr-346	793	77	residence	residence	NOUN
ftr-346	793	78	countries	country	NOUN
ftr-346	793	79	;	;	PUNCT
ftr-346	793	80	concluding	conclude	VERB
ftr-346	793	81	that	that	SCONJ
ftr-346	793	82	the	the	DET
ftr-346	793	83	efficiency	efficiency	NOUN
ftr-346	793	84	criterion	criterion	NOUN
ftr-346	793	85	offer	offer	VERB
ftr-346	793	86	little	little	ADJ
ftr-346	793	87	help	help	NOUN
ftr-346	793	88	in	in	ADP
ftr-346	793	89	the	the	DET
ftr-346	793	90	design	design	NOUN
ftr-346	793	91	of	of	ADP
ftr-346	793	92	source	source	NOUN
ftr-346	793	93	taxation	taxation	NOUN
ftr-346	793	94	)	)	PUNCT
ftr-346	793	95	.	.	PUNCT
ftr-346	794	1	197	197	X
ftr-346	794	2	.	.	PUNCT
ftr-346	795	1	see	see	VERB
ftr-346	795	2	charles	charles	PROPN
ftr-346	795	3	h.	h.	PROPN
ftr-346	795	4	gustafson	gustafson	PROPN
ftr-346	795	5	,	,	PUNCT
ftr-346	795	6	robert	robert	PROPN
ftr-346	795	7	j.	j.	PROPN
ftr-346	795	8	peroni	peroni	PROPN
ftr-346	795	9	&	&	CCONJ
ftr-346	795	10	richard	richard	PROPN
ftr-346	795	11	crawford	crawford	PROPN
ftr-346	795	12	pugh	pugh	PROPN
ftr-346	795	13	,	,	PUNCT
ftr-346	795	14	taxation	taxation	NOUN
ftr-346	795	15	of	of	ADP
ftr-346	795	16	international	international	ADJ
ftr-346	795	17	transactions	transaction	NOUN
ftr-346	795	18	20	20	NUM
ftr-346	795	19	(	(	PUNCT
ftr-346	795	20	2011	2011	NUM
ftr-346	795	21	)	)	PUNCT
ftr-346	795	22	.	.	PUNCT
ftr-346	796	1	198	198	NUM
ftr-346	796	2	.	.	PUNCT
ftr-346	797	1	see	see	VERB
ftr-346	797	2	i	i	PRON
ftr-346	797	3	d.	d.	PROPN
ftr-346	797	4	199	199	NUM
ftr-346	797	5	.	.	PUNCT
ftr-346	798	1	see	see	VERB
ftr-346	798	2	i	i	PRON
ftr-346	798	3	d.	d.	PROPN
ftr-346	798	4	200	200	NUM
ftr-346	798	5	.	.	PUNCT
ftr-346	799	1	see	see	VERB
ftr-346	799	2	graetz	graetz	NOUN
ftr-346	799	3	,	,	PUNCT
ftr-346	799	4	inadequate	inadequate	ADJ
ftr-346	799	5	principles	principle	NOUN
ftr-346	799	6	,	,	PUNCT
ftr-346	799	7	supra	supra	PROPN
ftr-346	799	8	note	note	NOUN
ftr-346	799	9	97	97	NUM
ftr-346	799	10	,	,	PUNCT
ftr-346	799	11	at	at	ADP
ftr-346	799	12	270	270	NUM
ftr-346	799	13	.	.	PUNCT
ftr-346	799	14	201	201	NUM
ftr-346	799	15	.	.	PUNCT
ftr-346	800	1	see	see	VERB
ftr-346	800	2	shay	shay	PROPN
ftr-346	800	3	,	,	PUNCT
ftr-346	800	4	fleming	fleming	PROPN
ftr-346	800	5	&	&	CCONJ
ftr-346	800	6	peroni	peroni	PROPN
ftr-346	800	7	,	,	PUNCT
ftr-346	800	8	source	source	NOUN
ftr-346	800	9	rules	rule	NOUN
ftr-346	800	10	,	,	PUNCT
ftr-346	800	11	supra	supra	PROPN
ftr-346	800	12	note	note	NOUN
ftr-346	800	13	1	1	NUM
ftr-346	800	14	,	,	PUNCT
ftr-346	800	15	at	at	ADP
ftr-346	800	16	108	108	NUM
ftr-346	800	17	.	.	PUNCT
ftr-346	801	1	202	202	NUM
ftr-346	801	2	.	.	PUNCT
ftr-346	801	3	see	see	VERB
ftr-346	801	4	i	i	PRON
ftr-346	801	5	d.	d.	PROPN
ftr-346	801	6	600	600	NUM
ftr-346	802	1	[	[	X
ftr-346	802	2	vol	vol	NOUN
ftr-346	802	3	.	.	PUNCT
ftr-346	803	1	11:7	11:7	NUM
ftr-346	803	2	sourcing	sourcing	NOUN
ftr-346	803	3	income	income	NOUN
ftr-346	803	4	among	among	ADP
ftr-346	803	5	nations	nation	NOUN
ftr-346	803	6	country	country	NOUN
ftr-346	803	7	allows	allow	VERB
ftr-346	803	8	for	for	ADP
ftr-346	803	9	an	an	DET
ftr-346	803	10	unlimited	unlimited	ADJ
ftr-346	803	11	foreign	foreign	ADJ
ftr-346	803	12	tax	tax	NOUN
ftr-346	803	13	credie	credie	NOUN
ftr-346	803	14	03	03	NUM
ftr-346	803	15	)	)	PUNCT
ftr-346	803	16	.	.	PUNCT
ftr-346	804	1	on	on	ADP
ftr-346	804	2	the	the	DET
ftr-346	804	3	other	other	ADJ
ftr-346	804	4	hand	hand	NOUN
ftr-346	804	5	,	,	PUNCT
ftr-346	804	6	cen	cen	PROPN
ftr-346	804	7	is	be	AUX
ftr-346	804	8	not	not	PART
ftr-346	804	9	satisfied	satisfied	ADJ
ftr-346	804	10	where	where	SCONJ
ftr-346	804	11	a	a	DET
ftr-346	804	12	residence	residence	NOUN
ftr-346	804	13	country	country	NOUN
ftr-346	804	14	uses	use	VERB
ftr-346	804	15	a	a	DET
ftr-346	804	16	territorial	territorial	ADJ
ftr-346	804	17	system	system	NOUN
ftr-346	804	18	that	that	PRON
ftr-346	804	19	exempts	exempt	VERB
ftr-346	804	20	foreign	foreign	ADJ
ftr-346	804	21	income	income	NOUN
ftr-346	804	22	(	(	PUNCT
ftr-346	804	23	assuming	assume	VERB
ftr-346	804	24	that	that	SCONJ
ftr-346	804	25	foreign	foreign	ADJ
ftr-346	804	26	tax	tax	NOUN
ftr-346	804	27	rate	rate	NOUN
ftr-346	804	28	differs	differ	VERB
ftr-346	804	29	from	from	ADP
ftr-346	804	30	the	the	DET
ftr-346	804	31	rate	rate	NOUN
ftr-346	804	32	applied	apply	VERB
ftr-346	804	33	by	by	ADP
ftr-346	804	34	the	the	DET
ftr-346	804	35	residence	residence	NOUN
ftr-346	804	36	country	country	NOUN
ftr-346	804	37	on	on	ADP
ftr-346	804	38	domestic	domestic	ADJ
ftr-346	804	39	source	source	NOUN
ftr-346	804	40	income	income	NOUN
ftr-346	804	41	)	)	PUNCT
ftr-346	804	42	,	,	PUNCT
ftr-346	804	43	and	and	CCONJ
ftr-346	804	44	this	this	PRON
ftr-346	804	45	would	would	AUX
ftr-346	804	46	be	be	AUX
ftr-346	804	47	true	true	ADJ
ftr-346	804	48	regardless	regardless	ADV
ftr-346	804	49	of	of	ADP
ftr-346	804	50	how	how	SCONJ
ftr-346	804	51	income	income	NOUN
ftr-346	804	52	is	be	AUX
ftr-346	804	53	sourced	source	VERB
ftr-346	804	54	for	for	ADP
ftr-346	804	55	these	these	DET
ftr-346	804	56	purposes	purpose	NOUN
ftr-346	804	57	.	.	PUNCT
ftr-346	805	1	thus	thus	ADV
ftr-346	805	2	,	,	PUNCT
ftr-346	805	3	with	with	ADP
ftr-346	805	4	source	source	NOUN
ftr-346	805	5	taxation	taxation	NOUN
ftr-346	805	6	,	,	PUNCT
ftr-346	805	7	whether	whether	SCONJ
ftr-346	805	8	or	or	CCONJ
ftr-346	805	9	not	not	PART
ftr-346	805	10	cen	cen	NOUN
ftr-346	805	11	is	be	AUX
ftr-346	805	12	satisfied	satisfied	ADJ
ftr-346	805	13	depends	depend	VERB
ftr-346	805	14	primarily	primarily	ADV
ftr-346	805	15	on	on	ADP
ftr-346	805	16	methods	method	NOUN
ftr-346	805	17	used	use	VERB
ftr-346	805	18	by	by	ADP
ftr-346	805	19	resident	resident	ADJ
ftr-346	805	20	countries	country	NOUN
ftr-346	805	21	for	for	ADP
ftr-346	805	22	mitigating	mitigate	VERB
ftr-346	805	23	double	double	ADJ
ftr-346	805	24	taxation.2	taxation.2	PROPN
ftr-346	805	25	04	04	NUM
ftr-346	805	26	nevertheless	nevertheless	ADV
ftr-346	805	27	,	,	PUNCT
ftr-346	805	28	cen	cen	PROPN
ftr-346	805	29	does	do	AUX
ftr-346	805	30	support	support	VERB
ftr-346	805	31	measures	measure	NOUN
ftr-346	805	32	to	to	PART
ftr-346	805	33	reduce	reduce	VERB
ftr-346	805	34	opportunities	opportunity	NOUN
ftr-346	805	35	for	for	ADP
ftr-346	805	36	crosscrediting	crosscrediting	ADJ
ftr-346	805	37	,	,	PUNCT
ftr-346	805	38	so	so	SCONJ
ftr-346	805	39	that	that	SCONJ
ftr-346	805	40	taxpayers	taxpayer	NOUN
ftr-346	805	41	will	will	AUX
ftr-346	805	42	not	not	PART
ftr-346	805	43	have	have	VERB
ftr-346	805	44	a	a	DET
ftr-346	805	45	tax	tax	NOUN
ftr-346	805	46	incentive	incentive	NOUN
ftr-346	805	47	to	to	PART
ftr-346	805	48	invest	invest	VERB
ftr-346	805	49	in	in	ADP
ftr-346	805	50	activities	activity	NOUN
ftr-346	805	51	generating	generate	VERB
ftr-346	805	52	low	low	ADV
ftr-346	805	53	-	-	PUNCT
ftr-346	805	54	taxed	tax	VERB
ftr-346	805	55	foreign	foreign	ADJ
ftr-346	805	56	income	income	NOUN
ftr-346	805	57	as	as	SCONJ
ftr-346	805	58	opposed	oppose	VERB
ftr-346	805	59	to	to	ADP
ftr-346	805	60	domestic	domestic	ADJ
ftr-346	805	61	income.205	income.205	NOUN
ftr-346	805	62	and	and	CCONJ
ftr-346	805	63	,	,	PUNCT
ftr-346	805	64	as	as	SCONJ
ftr-346	805	65	discussed	discuss	VERB
ftr-346	805	66	above,206	above,206	NOUN
ftr-346	805	67	a	a	DET
ftr-346	805	68	way	way	NOUN
ftr-346	805	69	of	of	ADP
ftr-346	805	70	combating	combat	VERB
ftr-346	805	71	cross	cross	ADJ
ftr-346	805	72	-	-	ADJ
ftr-346	805	73	crediting	crediting	NOUN
ftr-346	805	74	is	be	AUX
ftr-346	805	75	to	to	PART
ftr-346	805	76	treat	treat	VERB
ftr-346	805	77	income	income	NOUN
ftr-346	805	78	as	as	ADP
ftr-346	805	79	domestic	domestic	ADJ
ftr-346	805	80	source	source	NOUN
ftr-346	805	81	where	where	SCONJ
ftr-346	805	82	a	a	DET
ftr-346	805	83	foreign	foreign	ADJ
ftr-346	805	84	country	country	NOUN
ftr-346	805	85	is	be	AUX
ftr-346	805	86	not	not	PART
ftr-346	805	87	expected	expect	VERB
ftr-346	805	88	to	to	PART
ftr-346	805	89	tax	tax	VERB
ftr-346	805	90	the	the	DET
ftr-346	805	91	income	income	NOUN
ftr-346	805	92	.	.	PUNCT
ftr-346	806	1	however	however	ADV
ftr-346	806	2	,	,	PUNCT
ftr-346	806	3	as	as	SCONJ
ftr-346	806	4	pointed	point	VERB
ftr-346	806	5	out	out	ADP
ftr-346	806	6	below	below	ADV
ftr-346	806	7	,	,	PUNCT
ftr-346	806	8	2	2	NUM
ftr-346	806	9	07	07	NUM
ftr-346	806	10	this	this	DET
ftr-346	806	11	expected	expect	VERB
ftr-346	806	12	-	-	PUNCT
ftr-346	806	13	to	to	ADP
ftr-346	806	14	-	-	PUNCT
ftr-346	806	15	tax	tax	NOUN
ftr-346	806	16	principle	principle	NOUN
ftr-346	806	17	is	be	AUX
ftr-346	806	18	not	not	PART
ftr-346	806	19	relevant	relevant	ADJ
ftr-346	806	20	in	in	ADP
ftr-346	806	21	designing	design	VERB
ftr-346	806	22	source	source	NOUN
ftr-346	806	23	rules	rule	NOUN
ftr-346	806	24	intended	intend	VERB
ftr-346	806	25	for	for	ADP
ftr-346	806	26	multilateral	multilateral	ADJ
ftr-346	806	27	adoption	adoption	NOUN
ftr-346	806	28	by	by	ADP
ftr-346	806	29	countries.208	countries.208	NOUN
ftr-346	806	30	cin	cin	PROPN
ftr-346	806	31	exists	exist	VERB
ftr-346	806	32	when	when	SCONJ
ftr-346	806	33	the	the	DET
ftr-346	806	34	total	total	ADJ
ftr-346	806	35	tax	tax	NOUN
ftr-346	806	36	that	that	PRON
ftr-346	806	37	is	be	AUX
ftr-346	806	38	paid	pay	VERB
ftr-346	806	39	on	on	ADP
ftr-346	806	40	income	income	NOUN
ftr-346	806	41	earned	earn	VERB
ftr-346	806	42	in	in	ADP
ftr-346	806	43	a	a	DET
ftr-346	806	44	country	country	NOUN
ftr-346	806	45	is	be	AUX
ftr-346	806	46	determined	determine	VERB
ftr-346	806	47	without	without	ADP
ftr-346	806	48	regard	regard	NOUN
ftr-346	806	49	to	to	ADP
ftr-346	806	50	the	the	DET
ftr-346	806	51	residence	residence	NOUN
ftr-346	806	52	of	of	ADP
ftr-346	806	53	the	the	DET
ftr-346	806	54	taxpayer.2	taxpayer.2	PROPN
ftr-346	806	55	09	09	NUM
ftr-346	806	56	thus	thus	ADV
ftr-346	806	57	,	,	PUNCT
ftr-346	806	58	cin	cin	PROPN
ftr-346	806	59	requires	require	VERB
ftr-346	806	60	that	that	SCONJ
ftr-346	806	61	all	all	DET
ftr-346	806	62	firms	firm	NOUN
ftr-346	806	63	operating	operate	VERB
ftr-346	806	64	in	in	ADP
ftr-346	806	65	a	a	DET
ftr-346	806	66	particular	particular	ADJ
ftr-346	806	67	country	country	NOUN
ftr-346	806	68	be	be	AUX
ftr-346	806	69	taxed	tax	VERB
ftr-346	806	70	at	at	ADP
ftr-346	806	71	the	the	DET
ftr-346	806	72	same	same	ADJ
ftr-346	806	73	rate	rate	NOUN
ftr-346	806	74	,	,	PUNCT
ftr-346	806	75	whether	whether	SCONJ
ftr-346	806	76	the	the	DET
ftr-346	806	77	firms	firm	NOUN
ftr-346	806	78	are	be	AUX
ftr-346	806	79	domestically	domestically	ADV
ftr-346	806	80	or	or	CCONJ
ftr-346	806	81	foreign	foreign	ADJ
ftr-346	806	82	owned.21	owned.21	NOUN
ftr-346	806	83	o	o	PROPN
ftr-346	806	84	where	where	SCONJ
ftr-346	806	85	cin	cin	PROPN
ftr-346	806	86	holds	hold	VERB
ftr-346	806	87	,	,	PUNCT
ftr-346	806	88	the	the	DET
ftr-346	806	89	worldwide	worldwide	ADJ
ftr-346	806	90	allocation	allocation	NOUN
ftr-346	806	91	of	of	ADP
ftr-346	806	92	savings	saving	NOUN
ftr-346	806	93	is	be	AUX
ftr-346	806	94	efficient	efficient	ADJ
ftr-346	806	95	because	because	SCONJ
ftr-346	806	96	all	all	DET
ftr-346	806	97	savers	saver	NOUN
ftr-346	806	98	receive	receive	VERB
ftr-346	806	99	the	the	DET
ftr-346	806	100	same	same	ADJ
ftr-346	806	101	after	after	ADP
ftr-346	806	102	-	-	PUNCT
ftr-346	806	103	tax	tax	NOUN
ftr-346	806	104	returns.2	returns.2	PROPN
ftr-346	806	105	1	1	NUM
ftr-346	806	106	'	'	PUNCT
ftr-346	806	107	upon	upon	SCONJ
ftr-346	806	108	initial	initial	ADJ
ftr-346	806	109	examination	examination	NOUN
ftr-346	806	110	,	,	PUNCT
ftr-346	806	111	it	it	PRON
ftr-346	806	112	would	would	AUX
ftr-346	806	113	seem	seem	VERB
ftr-346	806	114	that	that	SCONJ
ftr-346	806	115	similar	similar	ADJ
ftr-346	806	116	to	to	ADP
ftr-346	806	117	cen	cen	PROPN
ftr-346	806	118	,	,	PUNCT
ftr-346	806	119	cin	cin	PROPN
ftr-346	806	120	is	be	AUX
ftr-346	806	121	concerned	concern	VERB
ftr-346	806	122	only	only	ADV
ftr-346	806	123	with	with	ADP
ftr-346	806	124	the	the	DET
ftr-346	806	125	overall	overall	ADJ
ftr-346	806	126	structure	structure	NOUN
ftr-346	806	127	of	of	ADP
ftr-346	806	128	international	international	ADJ
ftr-346	806	129	taxation	taxation	NOUN
ftr-346	806	130	.	.	PUNCT
ftr-346	807	1	thus	thus	ADV
ftr-346	807	2	,	,	PUNCT
ftr-346	807	3	it	it	PRON
ftr-346	807	4	is	be	AUX
ftr-346	807	5	often	often	ADV
ftr-346	807	6	stated	state	VERB
ftr-346	807	7	that	that	SCONJ
ftr-346	807	8	cin	cin	PROPN
ftr-346	807	9	would	would	AUX
ftr-346	807	10	exist	exist	VERB
ftr-346	807	11	where	where	SCONJ
ftr-346	807	12	countries	country	NOUN
ftr-346	807	13	employed	employ	VERB
ftr-346	807	14	territorial	territorial	ADJ
ftr-346	807	15	tax	tax	NOUN
ftr-346	807	16	regimes	regime	NOUN
ftr-346	807	17	that	that	PRON
ftr-346	807	18	exempted	exempt	VERB
ftr-346	807	19	foreign	foreign	ADJ
ftr-346	807	20	source	source	NOUN
ftr-346	807	21	income.212	income.212	NOUN
ftr-346	807	22	under	under	ADP
ftr-346	807	23	such	such	DET
ftr-346	807	24	a	a	DET
ftr-346	807	25	structure	structure	NOUN
ftr-346	807	26	,	,	PUNCT
ftr-346	807	27	only	only	ADV
ftr-346	807	28	the	the	DET
ftr-346	807	29	source	source	NOUN
ftr-346	807	30	country	country	NOUN
ftr-346	807	31	would	would	AUX
ftr-346	807	32	be	be	AUX
ftr-346	807	33	taxing	tax	VERB
ftr-346	807	34	income	income	NOUN
ftr-346	807	35	from	from	ADP
ftr-346	807	36	activities	activity	NOUN
ftr-346	807	37	or	or	CCONJ
ftr-346	807	38	investments	investment	NOUN
ftr-346	807	39	within	within	ADP
ftr-346	807	40	a	a	DET
ftr-346	807	41	given	give	VERB
ftr-346	807	42	country	country	NOUN
ftr-346	807	43	,	,	PUNCT
ftr-346	807	44	thus	thus	ADV
ftr-346	807	45	resulting	result	VERB
ftr-346	807	46	in	in	ADP
ftr-346	807	47	the	the	DET
ftr-346	807	48	same	same	ADJ
ftr-346	807	49	level	level	NOUN
ftr-346	807	50	of	of	ADP
ftr-346	807	51	taxation	taxation	NOUN
ftr-346	807	52	for	for	ADP
ftr-346	807	53	all	all	DET
ftr-346	807	54	taxpayers	taxpayer	NOUN
ftr-346	807	55	with	with	ADP
ftr-346	807	56	income	income	NOUN
ftr-346	807	57	from	from	ADP
ftr-346	807	58	that	that	DET
ftr-346	807	59	country	country	NOUN
ftr-346	807	60	.	.	PUNCT
ftr-346	808	1	on	on	ADP
ftr-346	808	2	closer	close	ADJ
ftr-346	808	3	inspection	inspection	NOUN
ftr-346	808	4	,	,	PUNCT
ftr-346	808	5	however	however	ADV
ftr-346	808	6	,	,	PUNCT
ftr-346	808	7	cin	cin	PROPN
ftr-346	808	8	does	do	AUX
ftr-346	808	9	have	have	VERB
ftr-346	808	10	something	something	PRON
ftr-346	808	11	to	to	PART
ftr-346	808	12	say	say	VERB
ftr-346	808	13	about	about	ADP
ftr-346	808	14	the	the	DET
ftr-346	808	15	design	design	NOUN
ftr-346	808	16	of	of	ADP
ftr-346	808	17	source	source	NOUN
ftr-346	808	18	rules	rule	NOUN
ftr-346	808	19	.	.	PUNCT
ftr-346	809	1	for	for	SCONJ
ftr-346	809	2	cin	cin	PROPN
ftr-346	809	3	to	to	PART
ftr-346	809	4	exist	exist	VERB
ftr-346	809	5	,	,	PUNCT
ftr-346	809	6	source	source	NOUN
ftr-346	809	7	countries	country	NOUN
ftr-346	809	8	and	and	CCONJ
ftr-346	809	9	residence	residence	NOUN
ftr-346	809	10	countries	country	NOUN
ftr-346	809	11	must	must	AUX
ftr-346	809	12	apply	apply	VERB
ftr-346	809	13	the	the	DET
ftr-346	809	14	same	same	ADJ
ftr-346	809	15	source	source	NOUN
ftr-346	809	16	rules	rule	NOUN
ftr-346	809	17	in	in	ADP
ftr-346	809	18	determining	determine	VERB
ftr-346	809	19	the	the	DET
ftr-346	809	20	203	203	NUM
ftr-346	809	21	.	.	PUNCT
ftr-346	810	1	see	see	VERB
ftr-346	810	2	i	i	PROPN
ftr-346	810	3	d	d	PROPN
ftr-346	810	4	;	;	PUNCT
ftr-346	810	5	graetz	graetz	NOUN
ftr-346	810	6	,	,	PUNCT
ftr-346	810	7	foundations	foundation	NOUN
ftr-346	810	8	,	,	PUNCT
ftr-346	810	9	supra	supra	PROPN
ftr-346	810	10	note	note	NOUN
ftr-346	810	11	179	179	NUM
ftr-346	810	12	,	,	PUNCT
ftr-346	810	13	at	at	ADP
ftr-346	810	14	27	27	NUM
ftr-346	810	15	.	.	PUNCT
ftr-346	811	1	204	204	NUM
ftr-346	811	2	.	.	PUNCT
ftr-346	812	1	see	see	VERB
ftr-346	812	2	shay	shay	PROPN
ftr-346	812	3	,	,	PUNCT
ftr-346	812	4	fleming	fleming	PROPN
ftr-346	812	5	&	&	CCONJ
ftr-346	812	6	peroni	peroni	PROPN
ftr-346	812	7	,	,	PUNCT
ftr-346	812	8	source	source	NOUN
ftr-346	812	9	rules	rule	NOUN
ftr-346	812	10	,	,	PUNCT
ftr-346	812	11	supra	supra	PROPN
ftr-346	812	12	note	note	NOUN
ftr-346	812	13	1	1	NUM
ftr-346	812	14	,	,	PUNCT
ftr-346	812	15	at	at	ADP
ftr-346	812	16	109	109	NUM
ftr-346	812	17	.	.	PUNCT
ftr-346	812	18	205	205	NUM
ftr-346	812	19	.	.	PUNCT
ftr-346	813	1	see	see	VERB
ftr-346	813	2	graetz	graetz	NOUN
ftr-346	813	3	,	,	PUNCT
ftr-346	813	4	inadequate	inadequate	ADJ
ftr-346	813	5	principles	principle	NOUN
ftr-346	813	6	,	,	PUNCT
ftr-346	813	7	supra	supra	PROPN
ftr-346	813	8	note	note	PROPN
ftr-346	813	9	97	97	NUM
ftr-346	813	10	,	,	PUNCT
ftr-346	813	11	at	at	ADP
ftr-346	813	12	271	271	NUM
ftr-346	813	13	.	.	NOUN
ftr-346	813	14	206	206	NUM
ftr-346	813	15	.	.	PUNCT
ftr-346	814	1	see	see	VERB
ftr-346	814	2	supra	supra	PROPN
ftr-346	814	3	notes	note	VERB
ftr-346	814	4	60	60	NUM
ftr-346	814	5	-	-	SYM
ftr-346	814	6	63	63	NUM
ftr-346	814	7	and	and	CCONJ
ftr-346	814	8	accompanying	accompany	VERB
ftr-346	814	9	text	text	NOUN
ftr-346	814	10	.	.	PUNCT
ftr-346	815	1	207	207	NUM
ftr-346	815	2	.	.	PUNCT
ftr-346	816	1	see	see	VERB
ftr-346	816	2	infra	infra	NOUN
ftr-346	816	3	part	part	NOUN
ftr-346	816	4	iii.b.4.b	iii.b.4.b	PROPN
ftr-346	816	5	.	.	PROPN
ftr-346	816	6	208	208	NUM
ftr-346	816	7	.	.	PUNCT
ftr-346	817	1	moreover	moreover	ADV
ftr-346	817	2	,	,	PUNCT
ftr-346	817	3	cross	cross	ADJ
ftr-346	817	4	-	-	ADJ
ftr-346	817	5	crediting	crediting	ADJ
ftr-346	817	6	can	can	AUX
ftr-346	817	7	also	also	ADV
ftr-346	817	8	be	be	AUX
ftr-346	817	9	addressed	address	VERB
ftr-346	817	10	by	by	ADP
ftr-346	817	11	having	have	VERB
ftr-346	817	12	separate	separate	ADJ
ftr-346	817	13	foreign	foreign	ADJ
ftr-346	817	14	tax	tax	NOUN
ftr-346	817	15	credit	credit	NOUN
ftr-346	817	16	limitations	limitation	NOUN
ftr-346	817	17	for	for	ADP
ftr-346	817	18	different	different	ADJ
ftr-346	817	19	categories	category	NOUN
ftr-346	817	20	of	of	ADP
ftr-346	817	21	foreign	foreign	ADJ
ftr-346	817	22	source	source	NOUN
ftr-346	817	23	income	income	NOUN
ftr-346	817	24	,	,	PUNCT
ftr-346	817	25	as	as	SCONJ
ftr-346	817	26	contained	contain	VERB
ftr-346	817	27	in	in	ADP
ftr-346	817	28	section	section	NOUN
ftr-346	817	29	904(d	904(d	NOUN
ftr-346	817	30	)	)	PUNCT
ftr-346	817	31	.	.	PUNCT
ftr-346	818	1	see	see	VERB
ftr-346	818	2	gustafson	gustafson	PROPN
ftr-346	818	3	,	,	PUNCT
ftr-346	818	4	peroni	peroni	PROPN
ftr-346	818	5	&	&	CCONJ
ftr-346	818	6	pugh	pugh	PROPN
ftr-346	818	7	,	,	PUNCT
ftr-346	818	8	supra	supra	PROPN
ftr-346	818	9	note	note	NOUN
ftr-346	818	10	197	197	NUM
ftr-346	818	11	,	,	PUNCT
ftr-346	818	12	at	at	ADP
ftr-346	818	13	41323	41323	NUM
ftr-346	818	14	.	.	PUNCT
ftr-346	819	1	209	209	NUM
ftr-346	819	2	.	.	PUNCT
ftr-346	820	1	see	see	VERB
ftr-346	820	2	i	i	PRON
ftr-346	820	3	d.	d.	PROPN
ftr-346	820	4	at	at	ADP
ftr-346	820	5	21	21	NUM
ftr-346	820	6	.	.	PUNCT
ftr-346	820	7	210	210	NUM
ftr-346	820	8	.	.	PUNCT
ftr-346	821	1	see	see	VERB
ftr-346	821	2	i	i	PRON
ftr-346	821	3	d.	d.	PROPN
ftr-346	821	4	211	211	NUM
ftr-346	821	5	.	.	PUNCT
ftr-346	822	1	see	see	VERB
ftr-346	822	2	graetz	graetz	NOUN
ftr-346	822	3	,	,	PUNCT
ftr-346	822	4	inadequate	inadequate	ADJ
ftr-346	822	5	principles	principle	NOUN
ftr-346	822	6	,	,	PUNCT
ftr-346	822	7	supra	supra	PROPN
ftr-346	822	8	note	note	PROPN
ftr-346	822	9	97	97	NUM
ftr-346	822	10	,	,	PUNCT
ftr-346	822	11	at	at	ADP
ftr-346	822	12	271	271	NUM
ftr-346	822	13	.	.	PUNCT
ftr-346	822	14	212	212	NUM
ftr-346	822	15	.	.	PUNCT
ftr-346	823	1	see	see	VERB
ftr-346	823	2	i	i	PRON
ftr-346	823	3	d.	d.	PROPN
ftr-346	823	4	2011	2011	NUM
ftr-346	823	5	]	]	PUNCT
ftr-346	823	6	601	601	NUM
ftr-346	823	7	florida	florida	PROPN
ftr-346	823	8	tax	tax	NOUN
ftr-346	823	9	review	review	NOUN
ftr-346	823	10	income	income	NOUN
ftr-346	823	11	to	to	ADP
ftr-346	823	12	tax	tax	NOUN
ftr-346	823	13	and	and	CCONJ
ftr-346	823	14	exempt	exempt	ADJ
ftr-346	823	15	,	,	PUNCT
ftr-346	823	16	respectively	respectively	ADV
ftr-346	823	17	.	.	PUNCT
ftr-346	824	1	moreover	moreover	ADV
ftr-346	824	2	,	,	PUNCT
ftr-346	824	3	even	even	ADV
ftr-346	824	4	with	with	ADP
ftr-346	824	5	the	the	DET
ftr-346	824	6	uniform	uniform	ADJ
ftr-346	824	7	source	source	NOUN
ftr-346	824	8	rules	rule	NOUN
ftr-346	824	9	,	,	PUNCT
ftr-346	824	10	cin	cin	PROPN
ftr-346	824	11	would	would	AUX
ftr-346	824	12	be	be	AUX
ftr-346	824	13	violated	violate	VERB
ftr-346	824	14	if	if	SCONJ
ftr-346	824	15	residence	residence	NOUN
ftr-346	824	16	-	-	PUNCT
ftr-346	824	17	based	base	VERB
ftr-346	824	18	source	source	NOUN
ftr-346	824	19	rules	rule	NOUN
ftr-346	824	20	were	be	AUX
ftr-346	824	21	used	use	VERB
ftr-346	824	22	.	.	PUNCT
ftr-346	825	1	for	for	ADP
ftr-346	825	2	example	example	NOUN
ftr-346	825	3	,	,	PUNCT
ftr-346	825	4	assume	assume	VERB
ftr-346	825	5	that	that	SCONJ
ftr-346	825	6	all	all	DET
ftr-346	825	7	countries	country	NOUN
ftr-346	825	8	sourced	source	VERB
ftr-346	825	9	income	income	NOUN
ftr-346	825	10	from	from	ADP
ftr-346	825	11	electronic	electronic	ADJ
ftr-346	825	12	commerce	commerce	NOUN
ftr-346	825	13	according	accord	VERB
ftr-346	825	14	to	to	ADP
ftr-346	825	15	the	the	DET
ftr-346	825	16	residence	residence	NOUN
ftr-346	825	17	of	of	ADP
ftr-346	825	18	the	the	DET
ftr-346	825	19	taxpayer	taxpayer	NOUN
ftr-346	825	20	rather	rather	ADV
ftr-346	825	21	than	than	ADP
ftr-346	825	22	the	the	DET
ftr-346	825	23	location	location	NOUN
ftr-346	825	24	of	of	ADP
ftr-346	825	25	the	the	DET
ftr-346	825	26	sales	sale	NOUN
ftr-346	825	27	activity	activity	NOUN
ftr-346	825	28	or	or	CCONJ
ftr-346	825	29	the	the	DET
ftr-346	825	30	destination	destination	NOUN
ftr-346	825	31	of	of	ADP
ftr-346	825	32	the	the	DET
ftr-346	825	33	items	item	NOUN
ftr-346	825	34	sold	sell	VERB
ftr-346	825	35	.	.	PUNCT
ftr-346	826	1	under	under	ADP
ftr-346	826	2	this	this	DET
ftr-346	826	3	rule	rule	NOUN
ftr-346	826	4	,	,	PUNCT
ftr-346	826	5	sales	sale	NOUN
ftr-346	826	6	by	by	ADP
ftr-346	826	7	e	e	NOUN
ftr-346	826	8	--	--	PUNCT
ftr-346	826	9	commerce	commerce	NOUN
ftr-346	826	10	sellers	seller	NOUN
ftr-346	826	11	would	would	AUX
ftr-346	826	12	be	be	AUX
ftr-346	826	13	treated	treat	VERB
ftr-346	826	14	as	as	ADP
ftr-346	826	15	domestic	domestic	ADJ
ftr-346	826	16	source	source	NOUN
ftr-346	826	17	for	for	ADP
ftr-346	826	18	purposes	purpose	NOUN
ftr-346	826	19	of	of	ADP
ftr-346	826	20	residence	residence	NOUN
ftr-346	826	21	country	country	NOUN
ftr-346	826	22	taxation	taxation	NOUN
ftr-346	826	23	and	and	CCONJ
ftr-346	826	24	exempt	exempt	ADJ
ftr-346	826	25	income	income	NOUN
ftr-346	826	26	for	for	ADP
ftr-346	826	27	purposes	purpose	NOUN
ftr-346	826	28	of	of	ADP
ftr-346	826	29	source	source	NOUN
ftr-346	826	30	taxation	taxation	NOUN
ftr-346	826	31	.	.	PUNCT
ftr-346	827	1	further	far	ADV
ftr-346	827	2	assume	assume	VERB
ftr-346	827	3	that	that	SCONJ
ftr-346	827	4	country	country	NOUN
ftr-346	827	5	a	a	PRON
ftr-346	827	6	imposes	impose	VERB
ftr-346	827	7	a	a	DET
ftr-346	827	8	40	40	NUM
ftr-346	827	9	percent	percent	NOUN
ftr-346	827	10	tax	tax	NOUN
ftr-346	827	11	,	,	PUNCT
ftr-346	827	12	country	country	NOUN
ftr-346	827	13	b	b	PROPN
ftr-346	827	14	imposes	impose	VERB
ftr-346	827	15	a	a	DET
ftr-346	827	16	30	30	NUM
ftr-346	827	17	percent	percent	NOUN
ftr-346	827	18	tax	tax	NOUN
ftr-346	827	19	,	,	PUNCT
ftr-346	827	20	and	and	CCONJ
ftr-346	827	21	country	country	NOUN
ftr-346	827	22	c	c	PROPN
ftr-346	827	23	imposes	impose	VERB
ftr-346	827	24	a	a	DET
ftr-346	827	25	20	20	NUM
ftr-346	827	26	percent	percent	NOUN
ftr-346	827	27	tax	tax	NOUN
ftr-346	827	28	.	.	PUNCT
ftr-346	828	1	in	in	ADP
ftr-346	828	2	these	these	DET
ftr-346	828	3	circumstances	circumstance	NOUN
ftr-346	828	4	,	,	PUNCT
ftr-346	828	5	a	a	DET
ftr-346	828	6	resident	resident	NOUN
ftr-346	828	7	of	of	ADP
ftr-346	828	8	country	country	NOUN
ftr-346	828	9	c	c	PROPN
ftr-346	828	10	who	who	PRON
ftr-346	828	11	is	be	AUX
ftr-346	828	12	selling	sell	VERB
ftr-346	828	13	goods	good	NOUN
ftr-346	828	14	electronically	electronically	ADV
ftr-346	828	15	into	into	ADP
ftr-346	828	16	country	country	NOUN
ftr-346	828	17	c	c	PROPN
ftr-346	828	18	would	would	AUX
ftr-346	828	19	be	be	AUX
ftr-346	828	20	taxed	tax	VERB
ftr-346	828	21	at	at	ADP
ftr-346	828	22	20	20	NUM
ftr-346	828	23	percent	percent	NOUN
ftr-346	828	24	(	(	PUNCT
ftr-346	828	25	the	the	DET
ftr-346	828	26	country	country	NOUN
ftr-346	828	27	c	c	NOUN
ftr-346	828	28	rate	rate	NOUN
ftr-346	828	29	)	)	PUNCT
ftr-346	828	30	,	,	PUNCT
ftr-346	828	31	whereas	whereas	SCONJ
ftr-346	828	32	a	a	DET
ftr-346	828	33	country	country	NOUN
ftr-346	828	34	b	b	PROPN
ftr-346	828	35	resident	resident	NOUN
ftr-346	828	36	performing	perform	VERB
ftr-346	828	37	the	the	DET
ftr-346	828	38	same	same	ADJ
ftr-346	828	39	activity	activity	NOUN
ftr-346	828	40	would	would	AUX
ftr-346	828	41	be	be	AUX
ftr-346	828	42	taxed	tax	VERB
ftr-346	828	43	at	at	ADP
ftr-346	828	44	30	30	NUM
ftr-346	828	45	percent	percent	NOUN
ftr-346	828	46	(	(	PUNCT
ftr-346	828	47	the	the	DET
ftr-346	828	48	country	country	NOUN
ftr-346	828	49	b	b	NOUN
ftr-346	828	50	rate	rate	NOUN
ftr-346	828	51	)	)	PUNCT
ftr-346	828	52	.	.	PUNCT
ftr-346	829	1	assume	assume	VERB
ftr-346	829	2	that	that	SCONJ
ftr-346	829	3	for	for	ADP
ftr-346	829	4	both	both	DET
ftr-346	829	5	sellers	seller	NOUN
ftr-346	829	6	all	all	DET
ftr-346	829	7	activities	activity	NOUN
ftr-346	829	8	related	relate	VERB
ftr-346	829	9	to	to	ADP
ftr-346	829	10	these	these	DET
ftr-346	829	11	electronic	electronic	ADJ
ftr-346	829	12	sales	sale	NOUN
ftr-346	829	13	(	(	PUNCT
ftr-346	829	14	such	such	ADJ
ftr-346	829	15	as	as	ADP
ftr-346	829	16	maintaining	maintain	VERB
ftr-346	829	17	a	a	DET
ftr-346	829	18	web	web	NOUN
ftr-346	829	19	site	site	NOUN
ftr-346	829	20	)	)	PUNCT
ftr-346	829	21	occur	occur	VERB
ftr-346	829	22	in	in	ADP
ftr-346	829	23	country	country	NOUN
ftr-346	829	24	a.	a.	NOUN
ftr-346	829	25	thus	thus	ADV
ftr-346	829	26	,	,	PUNCT
ftr-346	829	27	cin	cin	PROPN
ftr-346	829	28	is	be	AUX
ftr-346	829	29	violated	violate	VERB
ftr-346	829	30	because	because	SCONJ
ftr-346	829	31	the	the	DET
ftr-346	829	32	two	two	NUM
ftr-346	829	33	sellers	seller	NOUN
ftr-346	829	34	are	be	AUX
ftr-346	829	35	not	not	PART
ftr-346	829	36	subject	subject	ADJ
ftr-346	829	37	to	to	ADP
ftr-346	829	38	the	the	DET
ftr-346	829	39	same	same	ADJ
ftr-346	829	40	tax	tax	NOUN
ftr-346	829	41	on	on	ADP
ftr-346	829	42	income	income	NOUN
ftr-346	829	43	that	that	PRON
ftr-346	829	44	is	be	AUX
ftr-346	829	45	earned	earn	VERB
ftr-346	829	46	through	through	ADP
ftr-346	829	47	performing	perform	VERB
ftr-346	829	48	electronic	electronic	ADJ
ftr-346	829	49	sales	sale	NOUN
ftr-346	829	50	activities	activity	NOUN
ftr-346	829	51	in	in	ADP
ftr-346	829	52	country	country	NOUN
ftr-346	829	53	a	a	PRON
ftr-346	829	54	and	and	CCONJ
ftr-346	829	55	accessing	access	VERB
ftr-346	829	56	the	the	DET
ftr-346	829	57	country	country	NOUN
ftr-346	829	58	c	c	PROPN
ftr-346	829	59	market.2	market.2	PROPN
ftr-346	829	60	13	13	NUM
ftr-346	829	61	consequently	consequently	ADV
ftr-346	829	62	,	,	PUNCT
ftr-346	829	63	cin	cin	PROPN
ftr-346	829	64	dictates	dictate	VERB
ftr-346	829	65	that	that	SCONJ
ftr-346	829	66	residence	residence	NOUN
ftr-346	829	67	-	-	PUNCT
ftr-346	829	68	based	base	VERB
ftr-346	829	69	methods	method	NOUN
ftr-346	829	70	not	not	PART
ftr-346	829	71	be	be	AUX
ftr-346	829	72	used	use	VERB
ftr-346	829	73	to	to	PART
ftr-346	829	74	source	source	VERB
ftr-346	829	75	income	income	NOUN
ftr-346	829	76	.	.	PUNCT
ftr-346	830	1	however	however	ADV
ftr-346	830	2	,	,	PUNCT
ftr-346	830	3	as	as	ADP
ftr-346	830	4	to	to	ADP
ftr-346	830	5	whether	whether	SCONJ
ftr-346	830	6	the	the	DET
ftr-346	830	7	income	income	NOUN
ftr-346	830	8	should	should	AUX
ftr-346	830	9	be	be	AUX
ftr-346	830	10	sourced	source	VERB
ftr-346	830	11	according	accord	VERB
ftr-346	830	12	to	to	ADP
ftr-346	830	13	the	the	DET
ftr-346	830	14	location	location	NOUN
ftr-346	830	15	of	of	ADP
ftr-346	830	16	the	the	DET
ftr-346	830	17	seller	seller	NOUN
ftr-346	830	18	's	's	PART
ftr-346	830	19	activities	activity	NOUN
ftr-346	830	20	or	or	CCONJ
ftr-346	830	21	the	the	DET
ftr-346	830	22	location	location	NOUN
ftr-346	830	23	of	of	ADP
ftr-346	830	24	the	the	DET
ftr-346	830	25	market	market	NOUN
ftr-346	830	26	(	(	PUNCT
ftr-346	830	27	or	or	CCONJ
ftr-346	830	28	a	a	DET
ftr-346	830	29	combination	combination	NOUN
ftr-346	830	30	of	of	ADP
ftr-346	830	31	both	both	PRON
ftr-346	830	32	)	)	PUNCT
ftr-346	830	33	,	,	PUNCT
ftr-346	830	34	cin	cin	PROPN
ftr-346	830	35	provides	provide	VERB
ftr-346	830	36	no	no	DET
ftr-346	830	37	guidance	guidance	NOUN
ftr-346	830	38	:	:	PUNCT
ftr-346	830	39	as	as	ADV
ftr-346	830	40	long	long	ADV
ftr-346	830	41	as	as	SCONJ
ftr-346	830	42	all	all	DET
ftr-346	830	43	countries	country	NOUN
ftr-346	830	44	apply	apply	VERB
ftr-346	830	45	the	the	DET
ftr-346	830	46	same	same	ADJ
ftr-346	830	47	source	source	NOUN
ftr-346	830	48	rule	rule	NOUN
ftr-346	830	49	,	,	PUNCT
ftr-346	830	50	taxpayers	taxpayer	NOUN
ftr-346	830	51	resident	resident	NOUN
ftr-346	830	52	in	in	ADP
ftr-346	830	53	different	different	ADJ
ftr-346	830	54	countries	country	NOUN
ftr-346	830	55	will	will	AUX
ftr-346	830	56	be	be	AUX
ftr-346	830	57	subject	subject	ADJ
ftr-346	830	58	to	to	ADP
ftr-346	830	59	the	the	DET
ftr-346	830	60	same	same	ADJ
ftr-346	830	61	rate	rate	NOUN
ftr-346	830	62	of	of	ADP
ftr-346	830	63	taxation	taxation	NOUN
ftr-346	830	64	with	with	ADP
ftr-346	830	65	respect	respect	NOUN
ftr-346	830	66	to	to	ADP
ftr-346	830	67	operations	operation	NOUN
ftr-346	830	68	in	in	ADP
ftr-346	830	69	the	the	DET
ftr-346	830	70	same	same	ADJ
ftr-346	830	71	country	country	NOUN
ftr-346	830	72	or	or	CCONJ
ftr-346	830	73	countries	country	NOUN
ftr-346	830	74	.	.	PUNCT
ftr-346	831	1	while	while	SCONJ
ftr-346	831	2	cin	cin	PROPN
ftr-346	831	3	does	do	AUX
ftr-346	831	4	provide	provide	VERB
ftr-346	831	5	some	some	DET
ftr-346	831	6	guidance	guidance	NOUN
ftr-346	831	7	for	for	ADP
ftr-346	831	8	designing	design	VERB
ftr-346	831	9	source	source	NOUN
ftr-346	831	10	rules	rule	NOUN
ftr-346	831	11	,	,	PUNCT
ftr-346	831	12	cin	cin	PROPN
ftr-346	831	13	is	be	AUX
ftr-346	831	14	not	not	PART
ftr-346	831	15	the	the	DET
ftr-346	831	16	generally	generally	ADV
ftr-346	831	17	accepted	accept	VERB
ftr-346	831	18	neutrality	neutrality	NOUN
ftr-346	831	19	standard2	standard2	VERB
ftr-346	831	20	14	14	NUM
ftr-346	831	21	and	and	CCONJ
ftr-346	831	22	consequently	consequently	ADV
ftr-346	831	23	does	do	AUX
ftr-346	831	24	not	not	PART
ftr-346	831	25	seem	seem	VERB
ftr-346	831	26	to	to	PART
ftr-346	831	27	be	be	AUX
ftr-346	831	28	an	an	DET
ftr-346	831	29	appropriate	appropriate	ADJ
ftr-346	831	30	guide	guide	NOUN
ftr-346	831	31	for	for	ADP
ftr-346	831	32	crafting	craft	VERB
ftr-346	831	33	source	source	NOUN
ftr-346	831	34	rules	rule	NOUN
ftr-346	831	35	intended	intend	VERB
ftr-346	831	36	for	for	ADP
ftr-346	831	37	multilateral	multilateral	ADJ
ftr-346	831	38	adoption	adoption	NOUN
ftr-346	831	39	by	by	ADP
ftr-346	831	40	countries.21	countries.21	PROPN
ftr-346	831	41	economists	economist	NOUN
ftr-346	831	42	generally	generally	ADV
ftr-346	831	43	favor	favor	VERB
ftr-346	831	44	cen	cen	NOUN
ftr-346	831	45	over	over	ADP
ftr-346	831	46	cin	cin	PROPN
ftr-346	831	47	because	because	SCONJ
ftr-346	831	48	distortions	distortion	NOUN
ftr-346	831	49	in	in	ADP
ftr-346	831	50	the	the	DET
ftr-346	831	51	investment	investment	NOUN
ftr-346	831	52	locations	location	NOUN
ftr-346	831	53	are	be	AUX
ftr-346	831	54	considered	consider	VERB
ftr-346	831	55	to	to	PART
ftr-346	831	56	be	be	AUX
ftr-346	831	57	more	more	ADV
ftr-346	831	58	costly	costly	ADJ
ftr-346	831	59	than	than	ADP
ftr-346	831	60	distortions	distortion	NOUN
ftr-346	831	61	in	in	ADP
ftr-346	831	62	the	the	DET
ftr-346	831	63	savings	saving	NOUN
ftr-346	831	64	allocation216	allocation216	PUNCT
ftr-346	831	65	(	(	PUNCT
ftr-346	831	66	and	and	CCONJ
ftr-346	831	67	it	it	PRON
ftr-346	831	68	is	be	AUX
ftr-346	831	69	practically	practically	ADV
ftr-346	831	70	213	213	NUM
ftr-346	831	71	.	.	PUNCT
ftr-346	832	1	see	see	VERB
ftr-346	832	2	infra	infra	NOUN
ftr-346	832	3	note	note	VERB
ftr-346	832	4	244	244	NUM
ftr-346	832	5	-	-	SYM
ftr-346	832	6	48	48	NUM
ftr-346	832	7	and	and	CCONJ
ftr-346	832	8	accompanying	accompany	VERB
ftr-346	832	9	text	text	NOUN
ftr-346	832	10	for	for	ADP
ftr-346	832	11	a	a	DET
ftr-346	832	12	discussion	discussion	NOUN
ftr-346	832	13	of	of	ADP
ftr-346	832	14	sourcing	source	VERB
ftr-346	832	15	income	income	NOUN
ftr-346	832	16	based	base	VERB
ftr-346	832	17	on	on	ADP
ftr-346	832	18	accessing	access	VERB
ftr-346	832	19	a	a	DET
ftr-346	832	20	country	country	NOUN
ftr-346	832	21	's	's	PART
ftr-346	832	22	market	market	NOUN
ftr-346	832	23	.	.	PUNCT
ftr-346	833	1	214	214	NUM
ftr-346	833	2	.	.	PUNCT
ftr-346	834	1	see	see	VERB
ftr-346	834	2	jane	jane	PROPN
ftr-346	834	3	g.	g.	PROPN
ftr-346	834	4	gravelle	gravelle	PROPN
ftr-346	834	5	,	,	PUNCT
ftr-346	834	6	cong	cong	PROPN
ftr-346	834	7	.	.	PUNCT
ftr-346	835	1	research	research	NOUN
ftr-346	835	2	serv	serv	PROPN
ftr-346	835	3	.	.	PUNCT
ftr-346	835	4	,	,	PUNCT
ftr-346	835	5	reform	reform	NOUN
ftr-346	835	6	of	of	ADP
ftr-346	835	7	us	we	PRON
ftr-346	835	8	.	.	PUNCT
ftr-346	836	1	international	international	ADJ
ftr-346	836	2	taxation	taxation	NOUN
ftr-346	836	3	:	:	PUNCT
ftr-346	836	4	alternatives	alternative	NOUN
ftr-346	836	5	7	7	NUM
ftr-346	836	6	(	(	PUNCT
ftr-346	836	7	2010	2010	NUM
ftr-346	836	8	)	)	PUNCT
ftr-346	836	9	(	(	PUNCT
ftr-346	836	10	concluding	conclude	VERB
ftr-346	836	11	that	that	SCONJ
ftr-346	836	12	"	"	PUNCT
ftr-346	836	13	capital	capital	NOUN
ftr-346	836	14	import	import	NOUN
ftr-346	836	15	'	'	PUNCT
ftr-346	836	16	neutrality	neutrality	NOUN
ftr-346	836	17	'	'	PUNCT
ftr-346	836	18	is	be	AUX
ftr-346	836	19	not	not	PART
ftr-346	836	20	neutral	neutral	ADJ
ftr-346	836	21	at	at	ADV
ftr-346	836	22	all	all	ADV
ftr-346	836	23	"	"	PUNCT
ftr-346	836	24	)	)	PUNCT
ftr-346	836	25	.	.	PUNCT
ftr-346	837	1	215	215	NUM
ftr-346	837	2	.	.	PUNCT
ftr-346	838	1	moreover	moreover	ADV
ftr-346	838	2	,	,	PUNCT
ftr-346	838	3	commentators	commentator	NOUN
ftr-346	838	4	have	have	AUX
ftr-346	838	5	asserted	assert	VERB
ftr-346	838	6	that	that	SCONJ
ftr-346	838	7	cin	cin	PROPN
ftr-346	838	8	has	have	VERB
ftr-346	838	9	little	little	ADJ
ftr-346	838	10	or	or	CCONJ
ftr-346	838	11	no	no	PRON
ftr-346	838	12	relevance	relevance	NOUN
ftr-346	838	13	to	to	ADP
ftr-346	838	14	the	the	DET
ftr-346	838	15	taxation	taxation	NOUN
ftr-346	838	16	of	of	ADP
ftr-346	838	17	portfolio	portfolio	NOUN
ftr-346	838	18	income	income	NOUN
ftr-346	838	19	,	,	PUNCT
ftr-346	838	20	because	because	SCONJ
ftr-346	838	21	taxing	tax	VERB
ftr-346	838	22	such	such	ADJ
ftr-346	838	23	income	income	NOUN
ftr-346	838	24	has	have	VERB
ftr-346	838	25	no	no	DET
ftr-346	838	26	effect	effect	NOUN
ftr-346	838	27	on	on	ADP
ftr-346	838	28	the	the	DET
ftr-346	838	29	abilities	ability	NOUN
ftr-346	838	30	of	of	ADP
ftr-346	838	31	companies	company	NOUN
ftr-346	838	32	from	from	ADP
ftr-346	838	33	different	different	ADJ
ftr-346	838	34	nations	nation	NOUN
ftr-346	838	35	to	to	PART
ftr-346	838	36	compete	compete	VERB
ftr-346	838	37	against	against	ADP
ftr-346	838	38	one	one	NUM
ftr-346	838	39	another	another	DET
ftr-346	838	40	in	in	ADP
ftr-346	838	41	a	a	DET
ftr-346	838	42	particular	particular	ADJ
ftr-346	838	43	country	country	NOUN
ftr-346	838	44	.	.	PUNCT
ftr-346	839	1	see	see	VERB
ftr-346	839	2	graetz	graetz	PROPN
ftr-346	839	3	&	&	CCONJ
ftr-346	839	4	grinberg	grinberg	PROPN
ftr-346	839	5	,	,	PUNCT
ftr-346	839	6	supra	supra	PROPN
ftr-346	839	7	note	note	NOUN
ftr-346	839	8	76	76	NUM
ftr-346	839	9	,	,	PUNCT
ftr-346	839	10	at	at	ADP
ftr-346	839	11	558	558	NUM
ftr-346	839	12	-	-	SYM
ftr-346	839	13	59	59	NUM
ftr-346	839	14	.	.	PUNCT
ftr-346	840	1	216	216	NUM
ftr-346	840	2	.	.	PUNCT
ftr-346	841	1	see	see	VERB
ftr-346	841	2	graetz	graetz	NOUN
ftr-346	841	3	,	,	PUNCT
ftr-346	841	4	inadequate	inadequate	ADJ
ftr-346	841	5	principles	principle	NOUN
ftr-346	841	6	,	,	PUNCT
ftr-346	841	7	supra	supra	PROPN
ftr-346	841	8	note	note	NOUN
ftr-346	841	9	97	97	NUM
ftr-346	841	10	,	,	PUNCT
ftr-346	841	11	at	at	ADP
ftr-346	841	12	272	272	NUM
ftr-346	841	13	.	.	PUNCT
ftr-346	842	1	moreover	moreover	ADV
ftr-346	842	2	,	,	PUNCT
ftr-346	842	3	as	as	ADP
ftr-346	842	4	a	a	DET
ftr-346	842	5	practical	practical	ADJ
ftr-346	842	6	matter	matter	NOUN
ftr-346	842	7	,	,	PUNCT
ftr-346	842	8	cin	cin	PROPN
ftr-346	842	9	is	be	AUX
ftr-346	842	10	often	often	ADV
ftr-346	842	11	rejected	reject	VERB
ftr-346	842	12	as	as	ADP
ftr-346	842	13	an	an	DET
ftr-346	842	14	objective	objective	NOUN
ftr-346	842	15	compared	compare	VERB
ftr-346	842	16	to	to	ADP
ftr-346	842	17	cen	cen	NOUN
ftr-346	842	18	and	and	CCONJ
ftr-346	842	19	national	national	ADJ
ftr-346	842	20	neutrality	neutrality	NOUN
ftr-346	842	21	,	,	PUNCT
ftr-346	842	22	given	give	VERB
ftr-346	842	23	that	that	SCONJ
ftr-346	842	24	many	many	ADJ
ftr-346	842	25	national	national	ADJ
ftr-346	842	26	policies	policy	NOUN
ftr-346	842	27	of	of	ADP
ftr-346	842	28	individual	individual	ADJ
ftr-346	842	29	countries	country	NOUN
ftr-346	842	30	affect	affect	VERB
ftr-346	842	31	the	the	DET
ftr-346	842	32	return	return	NOUN
ftr-346	842	33	to	to	ADP
ftr-346	842	34	savings	saving	NOUN
ftr-346	842	35	.	.	PUNCT
ftr-346	843	1	see	see	VERB
ftr-346	843	2	james	james	PROPN
ftr-346	843	3	r.	r.	PROPN
ftr-346	843	4	hines	hines	PROPN
ftr-346	843	5	,	,	PUNCT
ftr-346	843	6	jr	jr	PROPN
ftr-346	843	7	.	.	PROPN
ftr-346	843	8	,	,	PUNCT
ftr-346	843	9	reconsidering	reconsider	VERB
ftr-346	843	10	the	the	DET
ftr-346	843	11	taxation	taxation	NOUN
ftr-346	843	12	offoreign	offoreign	ADJ
ftr-346	843	13	income	income	NOUN
ftr-346	843	14	,	,	PUNCT
ftr-346	843	15	62	62	NUM
ftr-346	843	16	tax	tax	NOUN
ftr-346	843	17	l.	l.	PROPN
ftr-346	843	18	rev	rev	PROPN
ftr-346	843	19	.	.	PROPN
ftr-346	843	20	269	269	NUM
ftr-346	843	21	,	,	PUNCT
ftr-346	843	22	273	273	NUM
ftr-346	843	23	-	-	SYM
ftr-346	843	24	74	74	NUM
ftr-346	843	25	(	(	PUNCT
ftr-346	843	26	2009	2009	NUM
ftr-346	843	27	)	)	PUNCT
ftr-346	843	28	.	.	PUNCT
ftr-346	844	1	nevertheless	nevertheless	ADV
ftr-346	844	2	,	,	PUNCT
ftr-346	844	3	economists	economist	NOUN
ftr-346	844	4	may	may	AUX
ftr-346	844	5	still	still	ADV
ftr-346	844	6	602	602	NUM
ftr-346	844	7	[	[	X
ftr-346	844	8	vol	vol	NOUN
ftr-346	844	9	.	.	PUNCT
ftr-346	845	1	11:7	11:7	NUM
ftr-346	845	2	sourcing	sourcing	NOUN
ftr-346	845	3	income	income	NOUN
ftr-346	845	4	among	among	ADP
ftr-346	845	5	nations	nation	NOUN
ftr-346	845	6	impossible	impossible	ADJ
ftr-346	845	7	to	to	PART
ftr-346	845	8	achieve	achieve	VERB
ftr-346	845	9	cen	cen	NOUN
ftr-346	845	10	and	and	CCONJ
ftr-346	845	11	cin	cin	PROPN
ftr-346	845	12	simultaneously).217	simultaneously).217	PROPN
ftr-346	845	13	consequently	consequently	ADV
ftr-346	845	14	,	,	PUNCT
ftr-346	845	15	it	it	PRON
ftr-346	845	16	is	be	AUX
ftr-346	845	17	unlikely	unlikely	ADJ
ftr-346	845	18	that	that	SCONJ
ftr-346	845	19	countries	country	NOUN
ftr-346	845	20	would	would	AUX
ftr-346	845	21	generally	generally	ADV
ftr-346	845	22	agree	agree	VERB
ftr-346	845	23	to	to	PART
ftr-346	845	24	adhere	adhere	VERB
ftr-346	845	25	to	to	ADP
ftr-346	845	26	cin	cin	PROPN
ftr-346	845	27	,	,	PUNCT
ftr-346	845	28	which	which	PRON
ftr-346	845	29	would	would	AUX
ftr-346	845	30	be	be	AUX
ftr-346	845	31	necessary	necessary	ADJ
ftr-346	845	32	for	for	SCONJ
ftr-346	845	33	them	they	PRON
ftr-346	845	34	to	to	PART
ftr-346	845	35	want	want	VERB
ftr-346	845	36	to	to	PART
ftr-346	845	37	use	use	VERB
ftr-346	845	38	it	it	PRON
ftr-346	845	39	as	as	ADP
ftr-346	845	40	a	a	DET
ftr-346	845	41	principle	principle	NOUN
ftr-346	845	42	for	for	ADP
ftr-346	845	43	designing	design	VERB
ftr-346	845	44	source	source	NOUN
ftr-346	845	45	rules	rule	NOUN
ftr-346	845	46	.	.	PUNCT
ftr-346	846	1	for	for	ADP
ftr-346	846	2	these	these	DET
ftr-346	846	3	reasons	reason	NOUN
ftr-346	846	4	,	,	PUNCT
ftr-346	846	5	cin	cin	PROPN
ftr-346	846	6	should	should	AUX
ftr-346	846	7	not	not	PART
ftr-346	846	8	inform	inform	VERB
ftr-346	846	9	the	the	DET
ftr-346	846	10	development	development	NOUN
ftr-346	846	11	of	of	ADP
ftr-346	846	12	the	the	DET
ftr-346	846	13	sourcing	sourcing	NOUN
ftr-346	846	14	standard.2	standard.2	ADP
ftr-346	846	15	18	18	NUM
ftr-346	846	16	advocate	advocate	ADJ
ftr-346	846	17	territorial	territorial	ADJ
ftr-346	846	18	taxation	taxation	NOUN
ftr-346	846	19	based	base	VERB
ftr-346	846	20	on	on	ADP
ftr-346	846	21	a	a	DET
ftr-346	846	22	"	"	PUNCT
ftr-346	846	23	second	second	ADJ
ftr-346	846	24	best	good	ADJ
ftr-346	846	25	"	"	PUNCT
ftr-346	846	26	efficiency	efficiency	NOUN
ftr-346	846	27	argument	argument	NOUN
ftr-346	846	28	,	,	PUNCT
ftr-346	846	29	as	as	ADV
ftr-346	846	30	well	well	ADV
ftr-346	846	31	as	as	ADP
ftr-346	846	32	asserted	assert	VERB
ftr-346	846	33	simplicity	simplicity	NOUN
ftr-346	846	34	and	and	CCONJ
ftr-346	846	35	revenue	revenue	NOUN
ftr-346	846	36	raising	raise	VERB
ftr-346	846	37	benefits	benefit	NOUN
ftr-346	846	38	.	.	PUNCT
ftr-346	847	1	see	see	VERB
ftr-346	847	2	gravelle	gravelle	NOUN
ftr-346	847	3	,	,	PUNCT
ftr-346	847	4	supra	supra	PROPN
ftr-346	847	5	note	note	NOUN
ftr-346	847	6	214	214	NUM
ftr-346	847	7	,	,	PUNCT
ftr-346	847	8	at	at	ADP
ftr-346	847	9	1314	1314	NUM
ftr-346	847	10	(	(	PUNCT
ftr-346	847	11	referring	refer	VERB
ftr-346	847	12	to	to	ADP
ftr-346	847	13	proposals	proposal	NOUN
ftr-346	847	14	advancing	advance	VERB
ftr-346	847	15	these	these	DET
ftr-346	847	16	arguments	argument	NOUN
ftr-346	847	17	,	,	PUNCT
ftr-346	847	18	but	but	CCONJ
ftr-346	847	19	not	not	PART
ftr-346	847	20	subscribing	subscribe	VERB
ftr-346	847	21	to	to	ADP
ftr-346	847	22	such	such	ADJ
ftr-346	847	23	views	view	NOUN
ftr-346	847	24	)	)	PUNCT
ftr-346	847	25	.	.	PUNCT
ftr-346	848	1	217	217	NUM
ftr-346	848	2	.	.	PUNCT
ftr-346	849	1	to	to	PART
ftr-346	849	2	do	do	AUX
ftr-346	849	3	so	so	ADV
ftr-346	849	4	would	would	AUX
ftr-346	849	5	require	require	VERB
ftr-346	849	6	uniform	uniform	ADJ
ftr-346	849	7	income	income	NOUN
ftr-346	849	8	tax	tax	NOUN
ftr-346	849	9	bases	basis	NOUN
ftr-346	849	10	and	and	CCONJ
ftr-346	849	11	tax	tax	NOUN
ftr-346	849	12	rates	rate	NOUN
ftr-346	849	13	for	for	ADP
ftr-346	849	14	all	all	DET
ftr-346	849	15	countries	country	NOUN
ftr-346	849	16	,	,	PUNCT
ftr-346	849	17	or	or	CCONJ
ftr-346	849	18	a	a	DET
ftr-346	849	19	worldwide	worldwide	ADJ
ftr-346	849	20	government	government	NOUN
ftr-346	849	21	.	.	PUNCT
ftr-346	850	1	see	see	VERB
ftr-346	850	2	graetz	graetz	NOUN
ftr-346	850	3	,	,	PUNCT
ftr-346	850	4	inadequate	inadequate	ADJ
ftr-346	850	5	principles	principle	NOUN
ftr-346	850	6	,	,	PUNCT
ftr-346	850	7	supra	supra	PROPN
ftr-346	850	8	note	note	NOUN
ftr-346	850	9	97	97	NUM
ftr-346	850	10	,	,	PUNCT
ftr-346	850	11	at	at	ADP
ftr-346	850	12	272	272	NUM
ftr-346	850	13	.	.	NOUN
ftr-346	850	14	218	218	NUM
ftr-346	850	15	.	.	PUNCT
ftr-346	851	1	capital	capital	NOUN
ftr-346	851	2	ownership	ownership	NOUN
ftr-346	851	3	neutrality	neutrality	NOUN
ftr-346	851	4	(	(	PUNCT
ftr-346	851	5	con	con	PROPN
ftr-346	851	6	)	)	PUNCT
ftr-346	851	7	,	,	PUNCT
ftr-346	851	8	a	a	DET
ftr-346	851	9	relatively	relatively	ADV
ftr-346	851	10	recent	recent	ADJ
ftr-346	851	11	neutrality	neutrality	NOUN
ftr-346	851	12	policy	policy	NOUN
ftr-346	851	13	,	,	PUNCT
ftr-346	851	14	should	should	AUX
ftr-346	851	15	also	also	ADV
ftr-346	851	16	be	be	AUX
ftr-346	851	17	considered	consider	VERB
ftr-346	851	18	for	for	ADP
ftr-346	851	19	providing	provide	VERB
ftr-346	851	20	principles	principle	NOUN
ftr-346	851	21	for	for	ADP
ftr-346	851	22	developing	develop	VERB
ftr-346	851	23	the	the	DET
ftr-346	851	24	sourcing	sourcing	NOUN
ftr-346	851	25	standard	standard	NOUN
ftr-346	851	26	.	.	PUNCT
ftr-346	852	1	con	con	PROPN
ftr-346	852	2	requires	require	VERB
ftr-346	852	3	that	that	SCONJ
ftr-346	852	4	international	international	ADJ
ftr-346	852	5	tax	tax	NOUN
ftr-346	852	6	rules	rule	NOUN
ftr-346	852	7	not	not	PART
ftr-346	852	8	distort	distort	VERB
ftr-346	852	9	the	the	DET
ftr-346	852	10	identities	identity	NOUN
ftr-346	852	11	of	of	ADP
ftr-346	852	12	the	the	DET
ftr-346	852	13	owners	owner	NOUN
ftr-346	852	14	of	of	ADP
ftr-346	852	15	capital	capital	NOUN
ftr-346	852	16	.	.	PUNCT
ftr-346	853	1	see	see	VERB
ftr-346	853	2	gustafson	gustafson	PROPN
ftr-346	853	3	,	,	PUNCT
ftr-346	853	4	peroni	peroni	PROPN
ftr-346	853	5	&	&	CCONJ
ftr-346	853	6	pugh	pugh	PROPN
ftr-346	853	7	,	,	PUNCT
ftr-346	853	8	supra	supra	PROPN
ftr-346	853	9	note	note	NOUN
ftr-346	853	10	197	197	NUM
ftr-346	853	11	,	,	PUNCT
ftr-346	853	12	at	at	ADP
ftr-346	853	13	22	22	NUM
ftr-346	853	14	(	(	PUNCT
ftr-346	853	15	citing	cite	VERB
ftr-346	853	16	to	to	ADP
ftr-346	853	17	mihir	mihir	PROPN
ftr-346	853	18	a.	a.	PROPN
ftr-346	853	19	desai	desai	PROPN
ftr-346	853	20	&	&	CCONJ
ftr-346	853	21	james	james	PROPN
ftr-346	853	22	r.	r.	PROPN
ftr-346	853	23	hines	hines	PROPN
ftr-346	853	24	,	,	PUNCT
ftr-346	853	25	jr	jr	PROPN
ftr-346	853	26	.	.	PROPN
ftr-346	853	27	,	,	PUNCT
ftr-346	853	28	evaluating	evaluate	VERB
ftr-346	853	29	international	international	ADJ
ftr-346	853	30	tax	tax	NOUN
ftr-346	853	31	reform	reform	NOUN
ftr-346	853	32	,	,	PUNCT
ftr-346	853	33	56	56	NUM
ftr-346	853	34	nat'l	nat'l	PROPN
ftr-346	853	35	tax	tax	NOUN
ftr-346	853	36	j.	j.	PROPN
ftr-346	853	37	487	487	NUM
ftr-346	853	38	(	(	PUNCT
ftr-346	853	39	2003	2003	NUM
ftr-346	853	40	)	)	PUNCT
ftr-346	853	41	)	)	PUNCT
ftr-346	853	42	.	.	PUNCT
ftr-346	854	1	according	accord	VERB
ftr-346	854	2	to	to	ADP
ftr-346	854	3	its	its	PRON
ftr-346	854	4	proponents	proponent	NOUN
ftr-346	854	5	,	,	PUNCT
ftr-346	854	6	con	con	PROPN
ftr-346	854	7	can	can	AUX
ftr-346	854	8	be	be	AUX
ftr-346	854	9	achieved	achieve	VERB
ftr-346	854	10	if	if	SCONJ
ftr-346	854	11	all	all	DET
ftr-346	854	12	countries	country	NOUN
ftr-346	854	13	adopted	adopt	VERB
ftr-346	854	14	territorial	territorial	ADJ
ftr-346	854	15	tax	tax	NOUN
ftr-346	854	16	systems	system	NOUN
ftr-346	854	17	.	.	PUNCT
ftr-346	855	1	see	see	VERB
ftr-346	855	2	kleinbard	kleinbard	ADJ
ftr-346	855	3	,	,	PUNCT
ftr-346	855	4	lessons	lesson	NOUN
ftr-346	855	5	,	,	PUNCT
ftr-346	855	6	supra	supra	PROPN
ftr-346	855	7	note	note	PROPN
ftr-346	855	8	84	84	NUM
ftr-346	855	9	,	,	PUNCT
ftr-346	855	10	at	at	ADP
ftr-346	855	11	8	8	NUM
ftr-346	855	12	&	&	CCONJ
ftr-346	855	13	n.4	n.4	PROPN
ftr-346	855	14	;	;	PUNCT
ftr-346	855	15	gustafson	gustafson	PROPN
ftr-346	855	16	,	,	PUNCT
ftr-346	855	17	peroni	peroni	PROPN
ftr-346	855	18	&	&	CCONJ
ftr-346	855	19	pugh	pugh	PROPN
ftr-346	855	20	,	,	PUNCT
ftr-346	855	21	supra	supra	PROPN
ftr-346	855	22	note	note	NOUN
ftr-346	855	23	197	197	NUM
ftr-346	855	24	,	,	PUNCT
ftr-346	855	25	at	at	ADP
ftr-346	855	26	22	22	NUM
ftr-346	855	27	.	.	PUNCT
ftr-346	856	1	alternatively	alternatively	ADV
ftr-346	856	2	,	,	PUNCT
ftr-346	856	3	con	con	PROPN
ftr-346	856	4	can	can	AUX
ftr-346	856	5	be	be	AUX
ftr-346	856	6	met	meet	VERB
ftr-346	856	7	if	if	SCONJ
ftr-346	856	8	all	all	DET
ftr-346	856	9	countries	country	NOUN
ftr-346	856	10	adopted	adopt	VERB
ftr-346	856	11	worldwide	worldwide	ADJ
ftr-346	856	12	tax	tax	NOUN
ftr-346	856	13	systems	system	NOUN
ftr-346	856	14	with	with	ADP
ftr-346	856	15	foreign	foreign	ADJ
ftr-346	856	16	tax	tax	NOUN
ftr-346	856	17	mechanisms	mechanism	NOUN
ftr-346	856	18	.	.	PUNCT
ftr-346	857	1	see	see	VERB
ftr-346	857	2	kleinbard	kleinbard	ADJ
ftr-346	857	3	,	,	PUNCT
ftr-346	857	4	lessons	lesson	NOUN
ftr-346	857	5	,	,	PUNCT
ftr-346	857	6	supra	supra	PROPN
ftr-346	857	7	note	note	PROPN
ftr-346	857	8	84	84	NUM
ftr-346	857	9	,	,	PUNCT
ftr-346	857	10	at	at	ADP
ftr-346	857	11	8	8	NUM
ftr-346	857	12	n.4	n.4	NOUN
ftr-346	857	13	;	;	PUNCT
ftr-346	857	14	gustafson	gustafson	PROPN
ftr-346	857	15	,	,	PUNCT
ftr-346	857	16	peroni	peroni	PROPN
ftr-346	857	17	&	&	CCONJ
ftr-346	857	18	pugh	pugh	PROPN
ftr-346	857	19	,	,	PUNCT
ftr-346	857	20	supra	supra	PROPN
ftr-346	857	21	note	note	NOUN
ftr-346	857	22	197	197	NUM
ftr-346	857	23	,	,	PUNCT
ftr-346	857	24	at	at	ADP
ftr-346	857	25	22	22	NUM
ftr-346	857	26	.	.	PUNCT
ftr-346	858	1	in	in	ADP
ftr-346	858	2	short	short	ADJ
ftr-346	858	3	,	,	PUNCT
ftr-346	858	4	con	con	NOUN
ftr-346	858	5	calls	call	VERB
ftr-346	858	6	for	for	ADP
ftr-346	858	7	conformity	conformity	NOUN
ftr-346	858	8	among	among	ADP
ftr-346	858	9	countries	country	NOUN
ftr-346	858	10	in	in	ADP
ftr-346	858	11	the	the	DET
ftr-346	858	12	method	method	NOUN
ftr-346	858	13	of	of	ADP
ftr-346	858	14	double	double	ADJ
ftr-346	858	15	tax	tax	NOUN
ftr-346	858	16	relief	relief	NOUN
ftr-346	858	17	.	.	PUNCT
ftr-346	859	1	see	see	VERB
ftr-346	859	2	gustafson	gustafson	PROPN
ftr-346	859	3	,	,	PUNCT
ftr-346	859	4	peroni	peroni	PROPN
ftr-346	859	5	&	&	CCONJ
ftr-346	859	6	pugh	pugh	PROPN
ftr-346	859	7	,	,	PUNCT
ftr-346	859	8	supra	supra	PROPN
ftr-346	859	9	note	note	NOUN
ftr-346	859	10	197	197	NUM
ftr-346	859	11	,	,	PUNCT
ftr-346	859	12	at	at	ADP
ftr-346	859	13	22	22	NUM
ftr-346	859	14	;	;	PUNCT
ftr-346	859	15	cf	cf	X
ftr-346	859	16	.	.	PUNCT
ftr-346	860	1	mitchell	mitchell	PROPN
ftr-346	860	2	a.	a.	PROPN
ftr-346	860	3	kane	kane	PROPN
ftr-346	860	4	,	,	PUNCT
ftr-346	860	5	ownership	ownership	NOUN
ftr-346	860	6	neutrality	neutrality	NOUN
ftr-346	860	7	,	,	PUNCT
ftr-346	860	8	ownership	ownership	NOUN
ftr-346	860	9	distortion	distortion	NOUN
ftr-346	860	10	,	,	PUNCT
ftr-346	860	11	and	and	CCONJ
ftr-346	860	12	international	international	ADJ
ftr-346	860	13	tax	tax	NOUN
ftr-346	860	14	welfare	welfare	NOUN
ftr-346	860	15	benchmarks	benchmark	NOUN
ftr-346	860	16	,	,	PUNCT
ftr-346	860	17	26	26	NUM
ftr-346	860	18	va	va	NOUN
ftr-346	860	19	.	.	PUNCT
ftr-346	861	1	tax	tax	PROPN
ftr-346	861	2	rev	rev	PROPN
ftr-346	861	3	.	.	PROPN
ftr-346	861	4	53	53	NUM
ftr-346	861	5	,	,	PUNCT
ftr-346	861	6	73	73	NUM
ftr-346	861	7	-	-	SYM
ftr-346	861	8	78	78	NUM
ftr-346	861	9	(	(	PUNCT
ftr-346	861	10	2006	2006	NUM
ftr-346	861	11	)	)	PUNCT
ftr-346	862	1	[	[	X
ftr-346	862	2	hereinafter	hereinafter	NOUN
ftr-346	862	3	kane	kane	NOUN
ftr-346	862	4	,	,	PUNCT
ftr-346	862	5	ownership	ownership	NOUN
ftr-346	862	6	]	]	PUNCT
ftr-346	862	7	(	(	PUNCT
ftr-346	862	8	characterizing	characterize	VERB
ftr-346	862	9	the	the	DET
ftr-346	862	10	prescription	prescription	NOUN
ftr-346	862	11	of	of	ADP
ftr-346	862	12	con	con	NOUN
ftr-346	862	13	in	in	ADP
ftr-346	862	14	this	this	DET
ftr-346	862	15	fashion	fashion	NOUN
ftr-346	862	16	but	but	CCONJ
ftr-346	862	17	not	not	PART
ftr-346	862	18	agreeing	agree	VERB
ftr-346	862	19	that	that	SCONJ
ftr-346	862	20	non	non	ADJ
ftr-346	862	21	-	-	ADJ
ftr-346	862	22	mixed	mixed	ADJ
ftr-346	862	23	systems	system	NOUN
ftr-346	862	24	for	for	ADP
ftr-346	862	25	providing	provide	VERB
ftr-346	862	26	double	double	ADJ
ftr-346	862	27	tax	tax	NOUN
ftr-346	862	28	relief	relief	NOUN
ftr-346	862	29	necessarily	necessarily	ADV
ftr-346	862	30	result	result	VERB
ftr-346	862	31	in	in	ADP
ftr-346	862	32	ownership	ownership	NOUN
ftr-346	862	33	efficiency	efficiency	NOUN
ftr-346	862	34	)	)	PUNCT
ftr-346	862	35	.	.	PUNCT
ftr-346	863	1	con	con	PROPN
ftr-346	863	2	would	would	AUX
ftr-346	863	3	appear	appear	VERB
ftr-346	863	4	to	to	PART
ftr-346	863	5	offer	offer	VERB
ftr-346	863	6	no	no	DET
ftr-346	863	7	principles	principle	NOUN
ftr-346	863	8	for	for	ADP
ftr-346	863	9	the	the	DET
ftr-346	863	10	design	design	NOUN
ftr-346	863	11	of	of	ADP
ftr-346	863	12	multilateral	multilateral	ADJ
ftr-346	863	13	source	source	NOUN
ftr-346	863	14	rules	rule	NOUN
ftr-346	863	15	for	for	ADP
ftr-346	863	16	use	use	NOUN
ftr-346	863	17	in	in	ADP
ftr-346	863	18	either	either	CCONJ
ftr-346	863	19	worldwide	worldwide	ADJ
ftr-346	863	20	or	or	CCONJ
ftr-346	863	21	territorial	territorial	ADJ
ftr-346	863	22	tax	tax	NOUN
ftr-346	863	23	systems	system	NOUN
ftr-346	863	24	.	.	PUNCT
ftr-346	864	1	this	this	PRON
ftr-346	864	2	is	be	AUX
ftr-346	864	3	because	because	SCONJ
ftr-346	864	4	with	with	ADP
ftr-346	864	5	worldwide	worldwide	ADJ
ftr-346	864	6	tax	tax	NOUN
ftr-346	864	7	systems	system	NOUN
ftr-346	864	8	coupled	couple	VERB
ftr-346	864	9	with	with	ADP
ftr-346	864	10	foreign	foreign	ADJ
ftr-346	864	11	tax	tax	NOUN
ftr-346	864	12	credit	credit	NOUN
ftr-346	864	13	mechanisms	mechanism	NOUN
ftr-346	864	14	,	,	PUNCT
ftr-346	864	15	con	con	PROPN
ftr-346	864	16	should	should	AUX
ftr-346	864	17	be	be	AUX
ftr-346	864	18	satisfied	satisfied	ADJ
ftr-346	864	19	regardless	regardless	ADV
ftr-346	864	20	of	of	ADP
ftr-346	864	21	particular	particular	ADJ
ftr-346	864	22	source	source	NOUN
ftr-346	864	23	rules	rule	NOUN
ftr-346	864	24	.	.	PUNCT
ftr-346	865	1	with	with	ADP
ftr-346	865	2	territorial	territorial	ADJ
ftr-346	865	3	tax	tax	NOUN
ftr-346	865	4	systems	system	NOUN
ftr-346	865	5	,	,	PUNCT
ftr-346	865	6	con	con	PROPN
ftr-346	865	7	should	should	AUX
ftr-346	865	8	be	be	AUX
ftr-346	865	9	satisfied	satisfied	ADJ
ftr-346	865	10	as	as	ADV
ftr-346	865	11	long	long	ADV
ftr-346	865	12	as	as	SCONJ
ftr-346	865	13	countries	country	NOUN
ftr-346	865	14	use	use	VERB
ftr-346	865	15	uniform	uniform	ADJ
ftr-346	865	16	source	source	NOUN
ftr-346	865	17	rules	rule	NOUN
ftr-346	865	18	.	.	PUNCT
ftr-346	866	1	and	and	CCONJ
ftr-346	866	2	,	,	PUNCT
ftr-346	866	3	unlike	unlike	ADP
ftr-346	866	4	the	the	DET
ftr-346	866	5	case	case	NOUN
ftr-346	866	6	for	for	ADP
ftr-346	866	7	achieving	achieve	VERB
ftr-346	866	8	cin	cin	PROPN
ftr-346	866	9	,	,	PUNCT
ftr-346	866	10	it	it	PRON
ftr-346	866	11	should	should	AUX
ftr-346	866	12	not	not	PART
ftr-346	866	13	matter	matter	VERB
ftr-346	866	14	that	that	SCONJ
ftr-346	866	15	such	such	ADJ
ftr-346	866	16	source	source	NOUN
ftr-346	866	17	rules	rule	NOUN
ftr-346	866	18	employ	employ	VERB
ftr-346	866	19	residence	residence	NOUN
ftr-346	866	20	-	-	PUNCT
ftr-346	866	21	based	base	VERB
ftr-346	866	22	sourcing	sourcing	NOUN
ftr-346	866	23	approaches	approach	NOUN
ftr-346	866	24	,	,	PUNCT
ftr-346	866	25	as	as	SCONJ
ftr-346	866	26	the	the	DET
ftr-346	866	27	key	key	NOUN
ftr-346	866	28	in	in	ADP
ftr-346	866	29	achieving	achieve	VERB
ftr-346	866	30	con	con	NOUN
ftr-346	866	31	is	be	AUX
ftr-346	866	32	the	the	DET
ftr-346	866	33	global	global	ADJ
ftr-346	866	34	consensus	consensus	NOUN
ftr-346	866	35	in	in	ADP
ftr-346	866	36	the	the	DET
ftr-346	866	37	form	form	NOUN
ftr-346	866	38	of	of	ADP
ftr-346	866	39	double	double	ADJ
ftr-346	866	40	tax	tax	NOUN
ftr-346	866	41	relief	relief	NOUN
ftr-346	866	42	moreover	moreover	ADV
ftr-346	866	43	,	,	PUNCT
ftr-346	866	44	even	even	ADV
ftr-346	866	45	if	if	SCONJ
ftr-346	866	46	con	con	PROPN
ftr-346	866	47	did	do	AUX
ftr-346	866	48	provide	provide	VERB
ftr-346	866	49	principles	principle	NOUN
ftr-346	866	50	for	for	ADP
ftr-346	866	51	developing	develop	VERB
ftr-346	866	52	multilateral	multilateral	ADJ
ftr-346	866	53	source	source	NOUN
ftr-346	866	54	rules	rule	NOUN
ftr-346	866	55	,	,	PUNCT
ftr-346	866	56	like	like	ADP
ftr-346	866	57	cin	cin	PROPN
ftr-346	866	58	,	,	PUNCT
ftr-346	866	59	con	con	PROPN
ftr-346	866	60	does	do	AUX
ftr-346	866	61	not	not	PART
ftr-346	866	62	appear	appear	VERB
ftr-346	866	63	to	to	PART
ftr-346	866	64	be	be	AUX
ftr-346	866	65	the	the	DET
ftr-346	866	66	generally	generally	ADV
ftr-346	866	67	accepted	accept	VERB
ftr-346	866	68	neutrality	neutrality	NOUN
ftr-346	866	69	standard	standard	NOUN
ftr-346	866	70	.	.	PUNCT
ftr-346	867	1	see	see	VERB
ftr-346	867	2	gravelle	gravelle	NOUN
ftr-346	867	3	,	,	PUNCT
ftr-346	867	4	supra	supra	PROPN
ftr-346	867	5	note	note	NOUN
ftr-346	867	6	214	214	NUM
ftr-346	867	7	,	,	PUNCT
ftr-346	867	8	at	at	ADP
ftr-346	867	9	10	10	NUM
ftr-346	867	10	(	(	PUNCT
ftr-346	867	11	"	"	PUNCT
ftr-346	867	12	in	in	ADP
ftr-346	867	13	light	light	NOUN
ftr-346	867	14	of	of	ADP
ftr-346	867	15	the	the	DET
ftr-346	867	16	many	many	ADJ
ftr-346	867	17	ways	way	NOUN
ftr-346	867	18	in	in	ADP
ftr-346	867	19	which	which	PRON
ftr-346	867	20	the	the	DET
ftr-346	867	21	efficiency	efficiency	NOUN
ftr-346	867	22	costs	cost	NOUN
ftr-346	867	23	of	of	ADP
ftr-346	867	24	capital	capital	NOUN
ftr-346	867	25	ownership	ownership	NOUN
ftr-346	867	26	non	non	ADJ
ftr-346	867	27	-	-	ADJ
ftr-346	867	28	neutrality	neutrality	NOUN
ftr-346	867	29	are	be	AUX
ftr-346	867	30	unlikely	unlikely	ADJ
ftr-346	867	31	to	to	PART
ftr-346	867	32	be	be	AUX
ftr-346	867	33	significant	significant	ADJ
ftr-346	867	34	compared	compare	VERB
ftr-346	867	35	to	to	ADP
ftr-346	867	36	location	location	NOUN
ftr-346	867	37	distortions	distortion	NOUN
ftr-346	867	38	,	,	PUNCT
ftr-346	867	39	it	it	PRON
ftr-346	867	40	seems	seem	VERB
ftr-346	867	41	questionable	questionable	ADJ
ftr-346	867	42	to	to	PART
ftr-346	867	43	use	use	VERB
ftr-346	867	44	meeting	meet	VERB
ftr-346	867	45	this	this	DET
ftr-346	867	46	standard	standard	NOUN
ftr-346	867	47	of	of	ADP
ftr-346	867	48	neutrality	neutrality	NOUN
ftr-346	867	49	to	to	PART
ftr-346	867	50	evaluate	evaluate	VERB
ftr-346	867	51	tax	tax	NOUN
ftr-346	867	52	reform	reform	NOUN
ftr-346	867	53	changes	change	NOUN
ftr-346	867	54	.	.	PUNCT
ftr-346	868	1	"	"	PUNCT
ftr-346	868	2	)	)	PUNCT
ftr-346	868	3	;	;	PUNCT
ftr-346	868	4	kane	kane	PROPN
ftr-346	868	5	,	,	PUNCT
ftr-346	868	6	ownership	ownership	NOUN
ftr-346	868	7	,	,	PUNCT
ftr-346	868	8	supra	supra	NOUN
ftr-346	868	9	,	,	PUNCT
ftr-346	868	10	at	at	ADP
ftr-346	868	11	56	56	NUM
ftr-346	868	12	(	(	PUNCT
ftr-346	868	13	arguing	argue	VERB
ftr-346	868	14	that	that	SCONJ
ftr-346	868	15	con	con	PROPN
ftr-346	868	16	is	be	AUX
ftr-346	868	17	not	not	PART
ftr-346	868	18	an	an	DET
ftr-346	868	19	appropriate	appropriate	ADJ
ftr-346	868	20	benchmark	benchmark	NOUN
ftr-346	868	21	for	for	ADP
ftr-346	868	22	determining	determine	VERB
ftr-346	868	23	international	international	ADJ
ftr-346	868	24	tax	tax	NOUN
ftr-346	868	25	policy	policy	NOUN
ftr-346	868	26	given	give	VERB
ftr-346	868	27	the	the	DET
ftr-346	868	28	many	many	ADJ
ftr-346	868	29	factors	factor	NOUN
ftr-346	868	30	that	that	PRON
ftr-346	868	31	distort	distort	VERB
ftr-346	868	32	ownership	ownership	NOUN
ftr-346	868	33	patterns	pattern	NOUN
ftr-346	868	34	)	)	PUNCT
ftr-346	868	35	.	.	PUNCT
ftr-346	869	1	2011	2011	NUM
ftr-346	869	2	]	]	PUNCT
ftr-346	869	3	603	603	NUM
ftr-346	869	4	florida	florida	PROPN
ftr-346	869	5	tax	tax	PROPN
ftr-346	869	6	review	review	PROPN
ftr-346	869	7	b.	b.	NOUN
ftr-346	869	8	expectation	expectation	NOUN
ftr-346	869	9	that	that	SCONJ
ftr-346	869	10	another	another	DET
ftr-346	869	11	country	country	NOUN
ftr-346	869	12	will	will	AUX
ftr-346	869	13	be	be	AUX
ftr-346	869	14	taxing	tax	VERB
ftr-346	869	15	the	the	DET
ftr-346	869	16	income	income	NOUN
ftr-346	869	17	as	as	SCONJ
ftr-346	869	18	mentioned	mention	VERB
ftr-346	869	19	previously	previously	ADV
ftr-346	869	20	,	,	PUNCT
ftr-346	869	21	another	another	DET
ftr-346	869	22	principle	principle	NOUN
ftr-346	869	23	that	that	PRON
ftr-346	869	24	is	be	AUX
ftr-346	869	25	sometimes	sometimes	ADV
ftr-346	869	26	used	use	VERB
ftr-346	869	27	to	to	PART
ftr-346	869	28	source	source	VERB
ftr-346	869	29	income	income	NOUN
ftr-346	869	30	is	be	AUX
ftr-346	869	31	whether	whether	SCONJ
ftr-346	869	32	it	it	PRON
ftr-346	869	33	is	be	AUX
ftr-346	869	34	expected	expect	VERB
ftr-346	869	35	that	that	SCONJ
ftr-346	869	36	other	other	ADJ
ftr-346	869	37	countries	country	NOUN
ftr-346	869	38	will	will	AUX
ftr-346	869	39	be	be	AUX
ftr-346	869	40	taxing	tax	VERB
ftr-346	869	41	the	the	DET
ftr-346	869	42	income.219	income.219	NOUN
ftr-346	869	43	the	the	DET
ftr-346	869	44	concern	concern	NOUN
ftr-346	869	45	underlying	underlie	VERB
ftr-346	869	46	this	this	DET
ftr-346	869	47	principle	principle	NOUN
ftr-346	869	48	is	be	AUX
ftr-346	869	49	international	international	ADJ
ftr-346	869	50	under	under	ADP
ftr-346	869	51	taxation	taxation	NOUN
ftr-346	869	52	.	.	PUNCT
ftr-346	870	1	that	that	PRON
ftr-346	870	2	is	be	AUX
ftr-346	870	3	,	,	PUNCT
ftr-346	870	4	if	if	SCONJ
ftr-346	870	5	income	income	NOUN
ftr-346	870	6	is	be	AUX
ftr-346	870	7	included	include	VERB
ftr-346	870	8	in	in	ADP
ftr-346	870	9	calculating	calculate	VERB
ftr-346	870	10	a	a	DET
ftr-346	870	11	residence	residence	NOUN
ftr-346	870	12	country	country	NOUN
ftr-346	870	13	's	's	PART
ftr-346	870	14	foreign	foreign	ADJ
ftr-346	870	15	tax	tax	NOUN
ftr-346	870	16	credit	credit	NOUN
ftr-346	870	17	limitation	limitation	NOUN
ftr-346	870	18	,	,	PUNCT
ftr-346	870	19	but	but	CCONJ
ftr-346	870	20	the	the	DET
ftr-346	870	21	income	income	NOUN
ftr-346	870	22	is	be	AUX
ftr-346	870	23	not	not	PART
ftr-346	870	24	taxed	tax	VERB
ftr-346	870	25	by	by	ADP
ftr-346	870	26	another	another	DET
ftr-346	870	27	country	country	NOUN
ftr-346	870	28	,	,	PUNCT
ftr-346	870	29	the	the	DET
ftr-346	870	30	taxpayer	taxpayer	NOUN
ftr-346	870	31	would	would	AUX
ftr-346	870	32	be	be	AUX
ftr-346	870	33	able	able	ADJ
ftr-346	870	34	to	to	PART
ftr-346	870	35	cross	cross	VERB
ftr-346	870	36	-	-	ADJ
ftr-346	870	37	credit	credit	ADJ
ftr-346	870	38	excess	excess	ADJ
ftr-346	870	39	foreign	foreign	ADJ
ftr-346	870	40	tax	tax	NOUN
ftr-346	870	41	credits	credit	NOUN
ftr-346	870	42	on	on	ADP
ftr-346	870	43	other	other	ADJ
ftr-346	870	44	foreign	foreign	ADJ
ftr-346	870	45	income	income	NOUN
ftr-346	870	46	against	against	ADP
ftr-346	870	47	the	the	DET
ftr-346	870	48	pre	pre	ADJ
ftr-346	870	49	-	-	ADJ
ftr-346	870	50	credit	credit	ADJ
ftr-346	870	51	residence	residence	NOUN
ftr-346	870	52	country	country	NOUN
ftr-346	870	53	tax	tax	NOUN
ftr-346	870	54	on	on	ADP
ftr-346	870	55	the	the	DET
ftr-346	870	56	income	income	NOUN
ftr-346	870	57	,	,	PUNCT
ftr-346	870	58	thus	thus	ADV
ftr-346	870	59	effectively	effectively	ADV
ftr-346	870	60	resulting	result	VERB
ftr-346	870	61	in	in	ADP
ftr-346	870	62	no	no	PRON
ftr-346	870	63	or	or	CCONJ
ftr-346	870	64	reduced	reduce	VERB
ftr-346	870	65	overall	overall	ADJ
ftr-346	870	66	tax	tax	NOUN
ftr-346	870	67	on	on	ADP
ftr-346	870	68	the	the	DET
ftr-346	870	69	income.220	income.220	NOUN
ftr-346	870	70	similarly	similarly	ADV
ftr-346	870	71	,	,	PUNCT
ftr-346	870	72	if	if	SCONJ
ftr-346	870	73	the	the	DET
ftr-346	870	74	residence	residence	NOUN
ftr-346	870	75	country	country	NOUN
ftr-346	870	76	uses	use	VERB
ftr-346	870	77	a	a	DET
ftr-346	870	78	territorial	territorial	ADJ
ftr-346	870	79	system	system	NOUN
ftr-346	870	80	,	,	PUNCT
ftr-346	870	81	exempting	exempt	VERB
ftr-346	870	82	income	income	NOUN
ftr-346	870	83	that	that	PRON
ftr-346	870	84	is	be	AUX
ftr-346	870	85	not	not	PART
ftr-346	870	86	taxed	tax	VERB
ftr-346	870	87	by	by	ADP
ftr-346	870	88	another	another	DET
ftr-346	870	89	country	country	NOUN
ftr-346	870	90	would	would	AUX
ftr-346	870	91	mean	mean	VERB
ftr-346	870	92	that	that	SCONJ
ftr-346	870	93	no	no	DET
ftr-346	870	94	country	country	NOUN
ftr-346	870	95	is	be	AUX
ftr-346	870	96	taxing	tax	VERB
ftr-346	870	97	the	the	DET
ftr-346	870	98	income	income	NOUN
ftr-346	870	99	.	.	PUNCT
ftr-346	871	1	the	the	DET
ftr-346	871	2	expected	expect	VERB
ftr-346	871	3	-	-	PUNCT
ftr-346	871	4	to	to	ADP
ftr-346	871	5	-	-	PUNCT
ftr-346	871	6	tax	tax	NOUN
ftr-346	871	7	principle	principle	NOUN
ftr-346	871	8	is	be	AUX
ftr-346	871	9	simply	simply	ADV
ftr-346	871	10	not	not	PART
ftr-346	871	11	relevant	relevant	ADJ
ftr-346	871	12	to	to	ADP
ftr-346	871	13	the	the	DET
ftr-346	871	14	design	design	NOUN
ftr-346	871	15	of	of	ADP
ftr-346	871	16	source	source	NOUN
ftr-346	871	17	rules	rule	NOUN
ftr-346	871	18	in	in	ADP
ftr-346	871	19	light	light	NOUN
ftr-346	871	20	of	of	ADP
ftr-346	871	21	the	the	DET
ftr-346	871	22	following	follow	VERB
ftr-346	871	23	objectives	objective	NOUN
ftr-346	871	24	of	of	ADP
ftr-346	871	25	this	this	DET
ftr-346	871	26	article	article	NOUN
ftr-346	871	27	that	that	SCONJ
ftr-346	871	28	the	the	DET
ftr-346	871	29	sourcing	sourcing	NOUN
ftr-346	871	30	standard	standard	NOUN
ftr-346	871	31	should	should	AUX
ftr-346	871	32	produce	produce	VERB
ftr-346	871	33	source	source	NOUN
ftr-346	871	34	rules	rule	NOUN
ftr-346	871	35	that	that	PRON
ftr-346	871	36	are	be	AUX
ftr-346	871	37	the	the	DET
ftr-346	871	38	same	same	ADJ
ftr-346	871	39	for	for	ADP
ftr-346	871	40	countries	country	NOUN
ftr-346	871	41	'	'	PART
ftr-346	871	42	taxation	taxation	NOUN
ftr-346	871	43	of	of	ADP
ftr-346	871	44	both	both	DET
ftr-346	871	45	in	in	ADP
ftr-346	871	46	-	-	PUNCT
ftr-346	871	47	bound	bind	VERB
ftr-346	871	48	transactions	transaction	NOUN
ftr-346	871	49	by	by	ADP
ftr-346	871	50	nonresidents	nonresident	NOUN
ftr-346	871	51	and	and	CCONJ
ftr-346	871	52	outbound	outbound	NOUN
ftr-346	871	53	transactions	transaction	NOUN
ftr-346	871	54	by	by	ADP
ftr-346	871	55	residents	resident	NOUN
ftr-346	871	56	,	,	PUNCT
ftr-346	871	57	and	and	CCONJ
ftr-346	871	58	that	that	SCONJ
ftr-346	871	59	the	the	DET
ftr-346	871	60	source	source	NOUN
ftr-346	871	61	rules	rule	NOUN
ftr-346	871	62	form	form	VERB
ftr-346	871	63	the	the	DET
ftr-346	871	64	basis	basis	NOUN
ftr-346	871	65	for	for	ADP
ftr-346	871	66	countries	country	NOUN
ftr-346	871	67	'	'	PART
ftr-346	871	68	exercise	exercise	NOUN
ftr-346	871	69	of	of	ADP
ftr-346	871	70	taxing	tax	VERB
ftr-346	871	71	jurisdiction	jurisdiction	NOUN
ftr-346	871	72	.	.	PUNCT
ftr-346	872	1	with	with	ADP
ftr-346	872	2	the	the	DET
ftr-346	872	3	same	same	ADJ
ftr-346	872	4	source	source	NOUN
ftr-346	872	5	rules	rule	NOUN
ftr-346	872	6	being	be	AUX
ftr-346	872	7	applied	apply	VERB
ftr-346	872	8	by	by	ADP
ftr-346	872	9	countries	country	NOUN
ftr-346	872	10	for	for	ADP
ftr-346	872	11	taxing	tax	VERB
ftr-346	872	12	inbound	inbound	ADJ
ftr-346	872	13	and	and	CCONJ
ftr-346	872	14	outbound	outbound	NOUN
ftr-346	872	15	transactions	transaction	NOUN
ftr-346	872	16	,	,	PUNCT
ftr-346	872	17	the	the	DET
ftr-346	872	18	concern	concern	NOUN
ftr-346	872	19	that	that	PRON
ftr-346	872	20	underlies	underlie	VERB
ftr-346	872	21	the	the	DET
ftr-346	872	22	expected	expect	VERB
ftr-346	872	23	-	-	PUNCT
ftr-346	872	24	to	to	ADP
ftr-346	872	25	-	-	PUNCT
ftr-346	872	26	tax	tax	NOUN
ftr-346	872	27	principle	principle	NOUN
ftr-346	872	28	should	should	AUX
ftr-346	872	29	not	not	PART
ftr-346	872	30	be	be	AUX
ftr-346	872	31	present	present	ADJ
ftr-346	872	32	:	:	PUNCT
ftr-346	872	33	income	income	NOUN
ftr-346	872	34	that	that	PRON
ftr-346	872	35	is	be	AUX
ftr-346	872	36	treated	treat	VERB
ftr-346	872	37	as	as	ADP
ftr-346	872	38	foreign	foreign	ADJ
ftr-346	872	39	source	source	NOUN
ftr-346	872	40	for	for	ADP
ftr-346	872	41	purposes	purpose	NOUN
ftr-346	872	42	of	of	ADP
ftr-346	872	43	a	a	DET
ftr-346	872	44	taxpayer	taxpayer	NOUN
ftr-346	872	45	's	's	PART
ftr-346	872	46	home	home	NOUN
ftr-346	872	47	country	country	NOUN
ftr-346	872	48	foreign	foreign	ADJ
ftr-346	872	49	tax	tax	NOUN
ftr-346	872	50	credit	credit	NOUN
ftr-346	872	51	will	will	AUX
ftr-346	872	52	be	be	AUX
ftr-346	872	53	treated	treat	VERB
ftr-346	872	54	as	as	ADP
ftr-346	872	55	domestic	domestic	ADJ
ftr-346	872	56	source	source	NOUN
ftr-346	872	57	and	and	CCONJ
ftr-346	872	58	thereby	thereby	ADV
ftr-346	872	59	be	be	AUX
ftr-346	872	60	taxable	taxable	ADJ
ftr-346	872	61	by	by	ADP
ftr-346	872	62	the	the	DET
ftr-346	872	63	host	host	NOUN
ftr-346	872	64	country	country	NOUN
ftr-346	872	65	.	.	PUNCT
ftr-346	873	1	2	2	NUM
ftr-346	873	2	2	2	NUM
ftr-346	873	3	1	1	NUM
ftr-346	873	4	consequently	consequently	ADV
ftr-346	873	5	,	,	PUNCT
ftr-346	873	6	the	the	DET
ftr-346	873	7	expected	expect	VERB
ftr-346	873	8	-	-	PUNCT
ftr-346	873	9	to	to	ADP
ftr-346	873	10	-	-	PUNCT
ftr-346	873	11	tax	tax	NOUN
ftr-346	873	12	principle	principle	NOUN
ftr-346	873	13	should	should	AUX
ftr-346	873	14	be	be	AUX
ftr-346	873	15	discarded	discard	VERB
ftr-346	873	16	in	in	ADP
ftr-346	873	17	the	the	DET
ftr-346	873	18	design	design	NOUN
ftr-346	873	19	of	of	ADP
ftr-346	873	20	multilateral	multilateral	ADJ
ftr-346	873	21	source	source	NOUN
ftr-346	873	22	rules.22	rules.22	PROPN
ftr-346	873	23	2	2	NUM
ftr-346	873	24	c.	c.	NOUN
ftr-346	873	25	national	national	ADJ
ftr-346	873	26	interests	interest	NOUN
ftr-346	873	27	finally	finally	ADV
ftr-346	873	28	,	,	PUNCT
ftr-346	873	29	the	the	DET
ftr-346	873	30	national	national	ADJ
ftr-346	873	31	interests	interest	NOUN
ftr-346	873	32	of	of	ADP
ftr-346	873	33	particular	particular	ADJ
ftr-346	873	34	countries	country	NOUN
ftr-346	873	35	should	should	AUX
ftr-346	873	36	not	not	PART
ftr-346	873	37	be	be	AUX
ftr-346	873	38	considered	consider	VERB
ftr-346	873	39	as	as	ADP
ftr-346	873	40	relevant	relevant	ADJ
ftr-346	873	41	factors	factor	NOUN
ftr-346	873	42	in	in	ADP
ftr-346	873	43	developing	develop	VERB
ftr-346	873	44	the	the	DET
ftr-346	873	45	sourcing	sourcing	NOUN
ftr-346	873	46	standard	standard	NOUN
ftr-346	873	47	.	.	PUNCT
ftr-346	874	1	in	in	ADP
ftr-346	874	2	this	this	DET
ftr-346	874	3	219	219	NUM
ftr-346	874	4	.	.	PUNCT
ftr-346	875	1	see	see	VERB
ftr-346	875	2	supra	supra	PROPN
ftr-346	875	3	notes	note	VERB
ftr-346	875	4	60	60	NUM
ftr-346	875	5	-	-	SYM
ftr-346	875	6	65	65	NUM
ftr-346	875	7	and	and	CCONJ
ftr-346	875	8	accompanying	accompany	VERB
ftr-346	875	9	text	text	NOUN
ftr-346	875	10	.	.	PUNCT
ftr-346	876	1	220	220	NUM
ftr-346	876	2	.	.	X
ftr-346	877	1	see	see	VERB
ftr-346	877	2	supra	supra	PROPN
ftr-346	877	3	note	note	PROPN
ftr-346	877	4	62	62	NUM
ftr-346	877	5	and	and	CCONJ
ftr-346	877	6	accompanying	accompany	VERB
ftr-346	877	7	text	text	NOUN
ftr-346	877	8	.	.	PUNCT
ftr-346	878	1	221	221	NUM
ftr-346	878	2	.	.	PUNCT
ftr-346	879	1	of	of	ADP
ftr-346	879	2	course	course	ADV
ftr-346	879	3	,	,	PUNCT
ftr-346	879	4	even	even	ADV
ftr-346	879	5	with	with	ADP
ftr-346	879	6	the	the	DET
ftr-346	879	7	general	general	ADJ
ftr-346	879	8	adoption	adoption	NOUN
ftr-346	879	9	of	of	ADP
ftr-346	879	10	the	the	DET
ftr-346	879	11	sourcing	sourcing	NOUN
ftr-346	879	12	scheme	scheme	NOUN
ftr-346	879	13	proposed	propose	VERB
ftr-346	879	14	by	by	ADP
ftr-346	879	15	this	this	DET
ftr-346	879	16	article	article	NOUN
ftr-346	879	17	,	,	PUNCT
ftr-346	879	18	there	there	PRON
ftr-346	879	19	will	will	AUX
ftr-346	879	20	always	always	ADV
ftr-346	879	21	be	be	AUX
ftr-346	879	22	outlier	outlier	ADJ
ftr-346	879	23	countries	country	NOUN
ftr-346	879	24	.	.	PUNCT
ftr-346	880	1	however	however	ADV
ftr-346	880	2	,	,	PUNCT
ftr-346	880	3	assuming	assume	VERB
ftr-346	880	4	that	that	SCONJ
ftr-346	880	5	they	they	PRON
ftr-346	880	6	are	be	AUX
ftr-346	880	7	in	in	ADP
ftr-346	880	8	the	the	DET
ftr-346	880	9	distinct	distinct	ADJ
ftr-346	880	10	minority	minority	NOUN
ftr-346	880	11	,	,	PUNCT
ftr-346	880	12	then	then	ADV
ftr-346	880	13	in	in	ADP
ftr-346	880	14	the	the	DET
ftr-346	880	15	vast	vast	ADJ
ftr-346	880	16	majority	majority	NOUN
ftr-346	880	17	of	of	ADP
ftr-346	880	18	cases	case	NOUN
ftr-346	880	19	the	the	DET
ftr-346	880	20	concern	concern	NOUN
ftr-346	880	21	underlying	underlie	VERB
ftr-346	880	22	the	the	DET
ftr-346	880	23	expected	expect	VERB
ftr-346	880	24	-	-	PUNCT
ftr-346	880	25	to	to	ADP
ftr-346	880	26	-	-	PUNCT
ftr-346	880	27	tax	tax	NOUN
ftr-346	880	28	principle	principle	NOUN
ftr-346	880	29	would	would	AUX
ftr-346	880	30	not	not	PART
ftr-346	880	31	be	be	AUX
ftr-346	880	32	present	present	ADJ
ftr-346	880	33	(	(	PUNCT
ftr-346	880	34	because	because	SCONJ
ftr-346	880	35	the	the	DET
ftr-346	880	36	vast	vast	ADJ
ftr-346	880	37	majority	majority	NOUN
ftr-346	880	38	of	of	ADP
ftr-346	880	39	countries	country	NOUN
ftr-346	880	40	will	will	AUX
ftr-346	880	41	be	be	AUX
ftr-346	880	42	using	use	VERB
ftr-346	880	43	consistent	consistent	ADJ
ftr-346	880	44	rules	rule	NOUN
ftr-346	880	45	)	)	PUNCT
ftr-346	880	46	,	,	PUNCT
ftr-346	880	47	and	and	CCONJ
ftr-346	880	48	thus	thus	ADV
ftr-346	880	49	this	this	DET
ftr-346	880	50	principle	principle	NOUN
ftr-346	880	51	need	need	AUX
ftr-346	880	52	not	not	PART
ftr-346	880	53	be	be	AUX
ftr-346	880	54	used	use	VERB
ftr-346	880	55	in	in	ADP
ftr-346	880	56	formulating	formulate	VERB
ftr-346	880	57	source	source	NOUN
ftr-346	880	58	rules	rule	NOUN
ftr-346	880	59	.	.	PUNCT
ftr-346	881	1	if	if	SCONJ
ftr-346	881	2	the	the	DET
ftr-346	881	3	proposed	propose	VERB
ftr-346	881	4	sourcing	sourcing	NOUN
ftr-346	881	5	approach	approach	NOUN
ftr-346	881	6	is	be	AUX
ftr-346	881	7	not	not	PART
ftr-346	881	8	generally	generally	ADV
ftr-346	881	9	adopted	adopt	VERB
ftr-346	881	10	,	,	PUNCT
ftr-346	881	11	then	then	ADV
ftr-346	881	12	it	it	PRON
ftr-346	881	13	should	should	AUX
ftr-346	881	14	not	not	PART
ftr-346	881	15	be	be	AUX
ftr-346	881	16	used	use	VERB
ftr-346	881	17	because	because	SCONJ
ftr-346	881	18	of	of	ADP
ftr-346	881	19	the	the	DET
ftr-346	881	20	high	high	ADJ
ftr-346	881	21	degree	degree	NOUN
ftr-346	881	22	of	of	ADP
ftr-346	881	23	double	double	ADJ
ftr-346	881	24	taxation	taxation	NOUN
ftr-346	881	25	and	and	CCONJ
ftr-346	881	26	non	non	NOUN
ftr-346	881	27	-	-	NOUN
ftr-346	881	28	taxation	taxation	NOUN
ftr-346	881	29	that	that	PRON
ftr-346	881	30	is	be	AUX
ftr-346	881	31	likely	likely	ADJ
ftr-346	881	32	to	to	PART
ftr-346	881	33	result	result	VERB
ftr-346	881	34	.	.	PUNCT
ftr-346	882	1	see	see	VERB
ftr-346	882	2	infra	infra	NOUN
ftr-346	882	3	notes	note	VERB
ftr-346	882	4	333	333	NUM
ftr-346	882	5	-	-	SYM
ftr-346	882	6	35	35	NUM
ftr-346	882	7	and	and	CCONJ
ftr-346	882	8	accompanying	accompany	VERB
ftr-346	882	9	text	text	NOUN
ftr-346	882	10	.	.	PUNCT
ftr-346	883	1	222	222	NUM
ftr-346	883	2	.	.	PUNCT
ftr-346	884	1	see	see	VERB
ftr-346	884	2	supra	supra	PROPN
ftr-346	884	3	note	note	PROPN
ftr-346	884	4	88	88	NUM
ftr-346	884	5	for	for	ADP
ftr-346	884	6	problems	problem	NOUN
ftr-346	884	7	under	under	ADP
ftr-346	884	8	current	current	ADJ
ftr-346	884	9	law	law	NOUN
ftr-346	884	10	with	with	ADP
ftr-346	884	11	source	source	NOUN
ftr-346	884	12	rules	rule	NOUN
ftr-346	884	13	based	base	VERB
ftr-346	884	14	on	on	ADP
ftr-346	884	15	this	this	DET
ftr-346	884	16	principle	principle	NOUN
ftr-346	884	17	.	.	PUNCT
ftr-346	885	1	604	604	NUM
ftr-346	886	1	[	[	X
ftr-346	886	2	vol	vol	NOUN
ftr-346	886	3	.	.	PUNCT
ftr-346	887	1	11:7	11:7	NUM
ftr-346	887	2	sourcing	sourcing	NOUN
ftr-346	887	3	income	income	NOUN
ftr-346	887	4	among	among	ADP
ftr-346	887	5	nations	nation	NOUN
ftr-346	887	6	regard	regard	NOUN
ftr-346	887	7	,	,	PUNCT
ftr-346	887	8	some	some	DET
ftr-346	887	9	prominent	prominent	ADJ
ftr-346	887	10	commentators	commentator	NOUN
ftr-346	887	11	assert	assert	VERB
ftr-346	887	12	that	that	SCONJ
ftr-346	887	13	u.s	u.s	PROPN
ftr-346	887	14	.	.	PROPN
ftr-346	887	15	national	national	ADJ
ftr-346	887	16	interests	interest	NOUN
ftr-346	887	17	should	should	AUX
ftr-346	887	18	dictate	dictate	VERB
ftr-346	887	19	the	the	DET
ftr-346	887	20	structure	structure	NOUN
ftr-346	887	21	of	of	ADP
ftr-346	887	22	u.s	u.s	PROPN
ftr-346	887	23	.	.	PROPN
ftr-346	887	24	international	international	ADJ
ftr-346	887	25	income	income	NOUN
ftr-346	887	26	tax	tax	NOUN
ftr-346	887	27	rules.223	rules.223	NOUN
ftr-346	887	28	fostering	foster	VERB
ftr-346	887	29	national	national	ADJ
ftr-346	887	30	interests	interest	NOUN
ftr-346	887	31	may	may	AUX
ftr-346	887	32	be	be	AUX
ftr-346	887	33	a	a	DET
ftr-346	887	34	proper	proper	ADJ
ftr-346	887	35	consideration	consideration	NOUN
ftr-346	887	36	in	in	ADP
ftr-346	887	37	contexts	context	NOUN
ftr-346	887	38	where	where	SCONJ
ftr-346	887	39	it	it	PRON
ftr-346	887	40	is	be	AUX
ftr-346	887	41	not	not	PART
ftr-346	887	42	critical	critical	ADJ
ftr-346	887	43	whether	whether	SCONJ
ftr-346	887	44	countries	country	NOUN
ftr-346	887	45	use	use	VERB
ftr-346	887	46	harmonized	harmonized	ADJ
ftr-346	887	47	approaches	approach	NOUN
ftr-346	887	48	for	for	ADP
ftr-346	887	49	taxing	tax	VERB
ftr-346	887	50	international	international	ADJ
ftr-346	887	51	income	income	NOUN
ftr-346	887	52	.	.	PUNCT
ftr-346	888	1	for	for	ADP
ftr-346	888	2	example	example	NOUN
ftr-346	888	3	,	,	PUNCT
ftr-346	888	4	it	it	PRON
ftr-346	888	5	would	would	AUX
ftr-346	888	6	appear	appear	VERB
ftr-346	888	7	that	that	SCONJ
ftr-346	888	8	no	no	DET
ftr-346	888	9	great	great	ADJ
ftr-346	888	10	harm	harm	NOUN
ftr-346	888	11	results	result	VERB
ftr-346	888	12	where	where	SCONJ
ftr-346	888	13	some	some	DET
ftr-346	888	14	countries	country	NOUN
ftr-346	888	15	tax	tax	VERB
ftr-346	888	16	their	their	PRON
ftr-346	888	17	residents	resident	NOUN
ftr-346	888	18	on	on	ADP
ftr-346	888	19	the	the	DET
ftr-346	888	20	basis	basis	NOUN
ftr-346	888	21	of	of	ADP
ftr-346	888	22	worldwide	worldwide	ADJ
ftr-346	888	23	income	income	NOUN
ftr-346	888	24	subject	subject	ADJ
ftr-346	888	25	to	to	ADP
ftr-346	888	26	the	the	DET
ftr-346	888	27	allowance	allowance	NOUN
ftr-346	888	28	of	of	ADP
ftr-346	888	29	foreign	foreign	ADJ
ftr-346	888	30	tax	tax	NOUN
ftr-346	888	31	credits	credit	NOUN
ftr-346	888	32	,	,	PUNCT
ftr-346	888	33	while	while	SCONJ
ftr-346	888	34	other	other	ADJ
ftr-346	888	35	countries	country	NOUN
ftr-346	888	36	employ	employ	VERB
ftr-346	888	37	exemptions	exemption	NOUN
ftr-346	888	38	systems	system	NOUN
ftr-346	888	39	under	under	ADP
ftr-346	888	40	which	which	PRON
ftr-346	888	41	certain	certain	ADJ
ftr-346	888	42	foreign	foreign	ADJ
ftr-346	888	43	income	income	NOUN
ftr-346	888	44	is	be	AUX
ftr-346	888	45	excluded	exclude	VERB
ftr-346	888	46	from	from	ADP
ftr-346	888	47	home	home	NOUN
ftr-346	888	48	country	country	NOUN
ftr-346	888	49	taxation	taxation	NOUN
ftr-346	888	50	.	.	PUNCT
ftr-346	889	1	consequently	consequently	ADV
ftr-346	889	2	,	,	PUNCT
ftr-346	889	3	in	in	ADP
ftr-346	889	4	deciding	decide	VERB
ftr-346	889	5	among	among	ADP
ftr-346	889	6	these	these	DET
ftr-346	889	7	overall	overall	ADJ
ftr-346	889	8	structures	structure	NOUN
ftr-346	889	9	for	for	ADP
ftr-346	889	10	taxing	tax	VERB
ftr-346	889	11	international	international	ADJ
ftr-346	889	12	income	income	NOUN
ftr-346	889	13	,	,	PUNCT
ftr-346	889	14	it	it	PRON
ftr-346	889	15	would	would	AUX
ftr-346	889	16	appear	appear	VERB
ftr-346	889	17	that	that	SCONJ
ftr-346	889	18	countries	country	NOUN
ftr-346	889	19	may	may	AUX
ftr-346	889	20	appropriately	appropriately	ADV
ftr-346	889	21	take	take	VERB
ftr-346	889	22	into	into	ADP
ftr-346	889	23	account	account	NOUN
ftr-346	889	24	national	national	ADJ
ftr-346	889	25	concerns	concern	NOUN
ftr-346	889	26	such	such	ADJ
ftr-346	889	27	as	as	ADP
ftr-346	889	28	the	the	DET
ftr-346	889	29	economic	economic	ADJ
ftr-346	889	30	wellbeing	wellbeing	NOUN
ftr-346	889	31	of	of	ADP
ftr-346	889	32	their	their	PRON
ftr-346	889	33	own	own	ADJ
ftr-346	889	34	residents	resident	NOUN
ftr-346	889	35	.	.	PUNCT
ftr-346	890	1	however	however	ADV
ftr-346	890	2	,	,	PUNCT
ftr-346	890	3	where	where	SCONJ
ftr-346	890	4	source	source	NOUN
ftr-346	890	5	rules	rule	NOUN
ftr-346	890	6	vary	vary	VERB
ftr-346	890	7	among	among	ADP
ftr-346	890	8	countries	country	NOUN
ftr-346	890	9	,	,	PUNCT
ftr-346	890	10	there	there	PRON
ftr-346	890	11	is	be	VERB
ftr-346	890	12	the	the	DET
ftr-346	890	13	potential	potential	NOUN
ftr-346	890	14	for	for	ADP
ftr-346	890	15	double	double	ADJ
ftr-346	890	16	or	or	CCONJ
ftr-346	890	17	under	under	ADP
ftr-346	890	18	taxation	taxation	NOUN
ftr-346	890	19	.	.	PUNCT
ftr-346	891	1	for	for	ADP
ftr-346	891	2	this	this	DET
ftr-346	891	3	reason	reason	NOUN
ftr-346	891	4	,	,	PUNCT
ftr-346	891	5	this	this	DET
ftr-346	891	6	article	article	NOUN
ftr-346	891	7	seeks	seek	VERB
ftr-346	891	8	to	to	PART
ftr-346	891	9	develop	develop	VERB
ftr-346	891	10	rules	rule	NOUN
ftr-346	891	11	that	that	PRON
ftr-346	891	12	are	be	AUX
ftr-346	891	13	suitable	suitable	ADJ
ftr-346	891	14	for	for	ADP
ftr-346	891	15	international	international	ADJ
ftr-346	891	16	acceptance,224	acceptance,224	PROPN
ftr-346	891	17	and	and	CCONJ
ftr-346	891	18	universal	universal	ADJ
ftr-346	891	19	agreement	agreement	NOUN
ftr-346	891	20	will	will	AUX
ftr-346	891	21	likely	likely	ADV
ftr-346	891	22	not	not	PART
ftr-346	891	23	be	be	AUX
ftr-346	891	24	reached	reach	VERB
ftr-346	891	25	on	on	ADP
ftr-346	891	26	source	source	NOUN
ftr-346	891	27	rules	rule	NOUN
ftr-346	891	28	that	that	PRON
ftr-346	891	29	are	be	AUX
ftr-346	891	30	designed	design	VERB
ftr-346	891	31	to	to	PART
ftr-346	891	32	serve	serve	VERB
ftr-346	891	33	the	the	DET
ftr-346	891	34	national	national	ADJ
ftr-346	891	35	interests	interest	NOUN
ftr-346	891	36	of	of	ADP
ftr-346	891	37	one	one	NUM
ftr-346	891	38	or	or	CCONJ
ftr-346	891	39	more	more	ADJ
ftr-346	891	40	225nations	225nations	PROPN
ftr-346	891	41	.	.	PUNCT
ftr-346	892	1	accordingly	accordingly	ADV
ftr-346	892	2	,	,	PUNCT
ftr-346	892	3	source	source	NOUN
ftr-346	892	4	rules	rule	NOUN
ftr-346	892	5	suitable	suitable	ADJ
ftr-346	892	6	for	for	ADP
ftr-346	892	7	multilateral	multilateral	ADJ
ftr-346	892	8	adoption	adoption	NOUN
ftr-346	892	9	should	should	AUX
ftr-346	892	10	avoid	avoid	VERB
ftr-346	892	11	features	feature	NOUN
ftr-346	892	12	aimed	aim	VERB
ftr-346	892	13	at	at	ADP
ftr-346	892	14	promoting	promote	VERB
ftr-346	892	15	national	national	ADJ
ftr-346	892	16	interests	interest	NOUN
ftr-346	892	17	,	,	PUNCT
ftr-346	892	18	such	such	ADJ
ftr-346	892	19	as	as	ADP
ftr-346	892	20	the	the	DET
ftr-346	892	21	title	title	NOUN
ftr-346	892	22	passage	passage	NOUN
ftr-346	892	23	rule	rule	NOUN
ftr-346	892	24	for	for	ADP
ftr-346	892	25	inventory	inventory	NOUN
ftr-346	892	26	sales226	sales226	PROPN
ftr-346	892	27	and	and	CCONJ
ftr-346	892	28	the	the	DET
ftr-346	892	29	portfolio	portfolio	NOUN
ftr-346	892	30	interest	interest	NOUN
ftr-346	892	31	exemption.227	exemption.227	PROPN
ftr-346	892	32	it	it	PRON
ftr-346	892	33	may	may	AUX
ftr-346	892	34	be	be	AUX
ftr-346	892	35	223	223	NUM
ftr-346	892	36	.	.	PUNCT
ftr-346	893	1	see	see	VERB
ftr-346	893	2	graetz	graetz	NOUN
ftr-346	893	3	,	,	PUNCT
ftr-346	893	4	inadequate	inadequate	ADJ
ftr-346	893	5	principles	principle	NOUN
ftr-346	893	6	,	,	PUNCT
ftr-346	893	7	supra	supra	PROPN
ftr-346	893	8	note	note	NOUN
ftr-346	893	9	97	97	NUM
ftr-346	893	10	,	,	PUNCT
ftr-346	893	11	at	at	ADP
ftr-346	893	12	277	277	NUM
ftr-346	893	13	-	-	SYM
ftr-346	893	14	82	82	NUM
ftr-346	893	15	(	(	PUNCT
ftr-346	893	16	framing	frame	VERB
ftr-346	893	17	the	the	DET
ftr-346	893	18	inquiry	inquiry	NOUN
ftr-346	893	19	as	as	SCONJ
ftr-346	893	20	what	what	PRON
ftr-346	893	21	international	international	ADJ
ftr-346	893	22	income	income	NOUN
ftr-346	893	23	tax	tax	NOUN
ftr-346	893	24	rules	rule	NOUN
ftr-346	893	25	will	will	AUX
ftr-346	893	26	enhance	enhance	VERB
ftr-346	893	27	the	the	DET
ftr-346	893	28	economic	economic	ADJ
ftr-346	893	29	wellbeing	wellbeing	NOUN
ftr-346	893	30	of	of	ADP
ftr-346	893	31	u.s	u.s	PROPN
ftr-346	893	32	.	.	PROPN
ftr-346	893	33	citizens	citizen	NOUN
ftr-346	893	34	and	and	CCONJ
ftr-346	893	35	residents	resident	NOUN
ftr-346	893	36	)	)	PUNCT
ftr-346	893	37	;	;	PUNCT
ftr-346	893	38	graetz	graetz	PROPN
ftr-346	893	39	&	&	CCONJ
ftr-346	893	40	grinberg	grinberg	PROPN
ftr-346	893	41	,	,	PUNCT
ftr-346	893	42	supra	supra	PROPN
ftr-346	893	43	note	note	PROPN
ftr-346	893	44	76	76	NUM
ftr-346	893	45	,	,	PUNCT
ftr-346	893	46	at	at	ADP
ftr-346	893	47	538	538	NUM
ftr-346	893	48	(	(	PUNCT
ftr-346	893	49	asking	ask	VERB
ftr-346	893	50	what	what	PRON
ftr-346	893	51	income	income	NOUN
ftr-346	893	52	tax	tax	NOUN
ftr-346	893	53	policy	policy	NOUN
ftr-346	893	54	for	for	ADP
ftr-346	893	55	taxing	tax	VERB
ftr-346	893	56	foreign	foreign	ADJ
ftr-346	893	57	portfolio	portfolio	NOUN
ftr-346	893	58	investments	investment	NOUN
ftr-346	893	59	serves	serve	VERB
ftr-346	893	60	the	the	DET
ftr-346	893	61	united	united	PROPN
ftr-346	893	62	states	states	PROPN
ftr-346	893	63	'	'	PART
ftr-346	893	64	interest	interest	NOUN
ftr-346	893	65	)	)	PUNCT
ftr-346	893	66	;	;	PUNCT
ftr-346	894	1	shay	shay	PROPN
ftr-346	894	2	,	,	PUNCT
ftr-346	894	3	fleming	fleming	PROPN
ftr-346	894	4	&	&	CCONJ
ftr-346	894	5	peroni	peroni	PROPN
ftr-346	894	6	,	,	PUNCT
ftr-346	894	7	source	source	NOUN
ftr-346	894	8	rules	rule	NOUN
ftr-346	894	9	,	,	PUNCT
ftr-346	894	10	supra	supra	PROPN
ftr-346	894	11	note	note	NOUN
ftr-346	894	12	1	1	NUM
ftr-346	894	13	,	,	PUNCT
ftr-346	894	14	at	at	ADP
ftr-346	894	15	9798	9798	NUM
ftr-346	894	16	(	(	PUNCT
ftr-346	894	17	in	in	ADP
ftr-346	894	18	evaluating	evaluate	VERB
ftr-346	894	19	the	the	DET
ftr-346	894	20	structure	structure	NOUN
ftr-346	894	21	of	of	ADP
ftr-346	894	22	u.s	u.s	PROPN
ftr-346	894	23	.	.	PROPN
ftr-346	894	24	source	source	NOUN
ftr-346	894	25	taxation	taxation	NOUN
ftr-346	894	26	,	,	PUNCT
ftr-346	894	27	asserting	assert	VERB
ftr-346	894	28	that	that	SCONJ
ftr-346	894	29	"	"	PUNCT
ftr-346	894	30	the	the	DET
ftr-346	894	31	primary	primary	ADJ
ftr-346	894	32	obligation	obligation	NOUN
ftr-346	894	33	of	of	ADP
ftr-346	894	34	u.s	u.s	PROPN
ftr-346	894	35	.	.	PROPN
ftr-346	894	36	tax	tax	NOUN
ftr-346	894	37	policy	policy	NOUN
ftr-346	894	38	is	be	AUX
ftr-346	894	39	to	to	PART
ftr-346	894	40	improve	improve	VERB
ftr-346	894	41	the	the	DET
ftr-346	894	42	well	well	ADV
ftr-346	894	43	-	-	PUNCT
ftr-346	894	44	being	being	NOUN
ftr-346	894	45	..	..	PUNCT
ftr-346	894	46	.	.	PUNCT
ftr-346	895	1	of	of	ADP
ftr-346	895	2	u.s	u.s	PROPN
ftr-346	895	3	.	.	PROPN
ftr-346	895	4	individuals	individual	NOUN
ftr-346	895	5	"	"	PUNCT
ftr-346	895	6	)	)	PUNCT
ftr-346	895	7	.	.	PUNCT
ftr-346	896	1	224	224	NUM
ftr-346	896	2	.	.	PUNCT
ftr-346	897	1	see	see	VERB
ftr-346	897	2	musgrave	musgrave	PROPN
ftr-346	897	3	,	,	PUNCT
ftr-346	897	4	supra	supra	PROPN
ftr-346	897	5	note	note	PROPN
ftr-346	897	6	132	132	NUM
ftr-346	897	7	,	,	PUNCT
ftr-346	897	8	at	at	ADP
ftr-346	897	9	1344	1344	NUM
ftr-346	897	10	(	(	PUNCT
ftr-346	897	11	calling	call	VERB
ftr-346	897	12	for	for	ADP
ftr-346	897	13	cooperative	cooperative	ADJ
ftr-346	897	14	rules	rule	NOUN
ftr-346	897	15	among	among	ADP
ftr-346	897	16	nations	nation	NOUN
ftr-346	897	17	for	for	ADP
ftr-346	897	18	the	the	DET
ftr-346	897	19	division	division	NOUN
ftr-346	897	20	of	of	ADP
ftr-346	897	21	the	the	DET
ftr-346	897	22	tax	tax	NOUN
ftr-346	897	23	base	base	NOUN
ftr-346	897	24	and	and	CCONJ
ftr-346	897	25	tax	tax	NOUN
ftr-346	897	26	rates	rate	NOUN
ftr-346	897	27	)	)	PUNCT
ftr-346	897	28	;	;	PUNCT
ftr-346	897	29	oecd	oecd	PROPN
ftr-346	897	30	,	,	PUNCT
ftr-346	897	31	e	e	PROPN
ftr-346	897	32	-	-	NOUN
ftr-346	897	33	commerce	commerce	NOUN
ftr-346	897	34	,	,	PUNCT
ftr-346	897	35	supra	supra	PROPN
ftr-346	897	36	note	note	VERB
ftr-346	897	37	107	107	NUM
ftr-346	897	38	,	,	PUNCT
ftr-346	897	39	at	at	ADP
ftr-346	897	40	25	25	NUM
ftr-346	897	41	(	(	PUNCT
ftr-346	897	42	stressing	stress	VERB
ftr-346	897	43	the	the	DET
ftr-346	897	44	need	need	NOUN
ftr-346	897	45	for	for	ADP
ftr-346	897	46	universal	universal	ADJ
ftr-346	897	47	agreement	agreement	NOUN
ftr-346	897	48	of	of	ADP
ftr-346	897	49	rules	rule	NOUN
ftr-346	897	50	for	for	ADP
ftr-346	897	51	allocating	allocate	VERB
ftr-346	897	52	taxing	tax	VERB
ftr-346	897	53	rights	right	NOUN
ftr-346	897	54	over	over	ADP
ftr-346	897	55	business	business	NOUN
ftr-346	897	56	profits	profit	NOUN
ftr-346	897	57	in	in	ADP
ftr-346	897	58	order	order	NOUN
ftr-346	897	59	to	to	PART
ftr-346	897	60	prevent	prevent	VERB
ftr-346	897	61	double	double	ADJ
ftr-346	897	62	taxation	taxation	NOUN
ftr-346	897	63	or	or	CCONJ
ftr-346	897	64	non	non	NOUN
ftr-346	897	65	-	-	NOUN
ftr-346	897	66	taxation	taxation	NOUN
ftr-346	897	67	)	)	PUNCT
ftr-346	897	68	.	.	PUNCT
ftr-346	898	1	225	225	NUM
ftr-346	898	2	.	.	X
ftr-346	898	3	cf	cf	PROPN
ftr-346	898	4	musgrave	musgrave	PROPN
ftr-346	898	5	,	,	PUNCT
ftr-346	898	6	supra	supra	PROPN
ftr-346	898	7	note	note	PROPN
ftr-346	898	8	132	132	NUM
ftr-346	898	9	,	,	PUNCT
ftr-346	898	10	at	at	ADP
ftr-346	898	11	1348	1348	NUM
ftr-346	898	12	(	(	PUNCT
ftr-346	898	13	noting	note	VERB
ftr-346	898	14	that	that	SCONJ
ftr-346	898	15	the	the	DET
ftr-346	898	16	national	national	ADJ
ftr-346	898	17	interests	interest	NOUN
ftr-346	898	18	of	of	ADP
ftr-346	898	19	countries	country	NOUN
ftr-346	898	20	may	may	AUX
ftr-346	898	21	conflict	conflict	VERB
ftr-346	898	22	with	with	ADP
ftr-346	898	23	each	each	DET
ftr-346	898	24	other	other	ADJ
ftr-346	898	25	)	)	PUNCT
ftr-346	898	26	.	.	PUNCT
ftr-346	899	1	226	226	NUM
ftr-346	899	2	.	.	PUNCT
ftr-346	900	1	see	see	VERB
ftr-346	900	2	supra	supra	PROPN
ftr-346	900	3	note	note	PROPN
ftr-346	900	4	32	32	NUM
ftr-346	900	5	and	and	CCONJ
ftr-346	900	6	accompanying	accompany	VERB
ftr-346	900	7	text	text	NOUN
ftr-346	900	8	.	.	PUNCT
ftr-346	901	1	in	in	ADP
ftr-346	901	2	this	this	DET
ftr-346	901	3	regard	regard	NOUN
ftr-346	901	4	,	,	PUNCT
ftr-346	901	5	commentators	commentator	NOUN
ftr-346	901	6	assert	assert	VERB
ftr-346	901	7	that	that	SCONJ
ftr-346	901	8	the	the	DET
ftr-346	901	9	foreign	foreign	ADJ
ftr-346	901	10	tax	tax	NOUN
ftr-346	901	11	credit	credit	NOUN
ftr-346	901	12	and	and	CCONJ
ftr-346	901	13	the	the	DET
ftr-346	901	14	source	source	NOUN
ftr-346	901	15	rules	rule	NOUN
ftr-346	901	16	used	use	VERB
ftr-346	901	17	for	for	ADP
ftr-346	901	18	purposes	purpose	NOUN
ftr-346	901	19	of	of	ADP
ftr-346	901	20	limiting	limit	VERB
ftr-346	901	21	the	the	DET
ftr-346	901	22	credit	credit	NOUN
ftr-346	901	23	should	should	AUX
ftr-346	901	24	be	be	AUX
ftr-346	901	25	focused	focus	VERB
ftr-346	901	26	on	on	ADP
ftr-346	901	27	mitigating	mitigate	VERB
ftr-346	901	28	the	the	DET
ftr-346	901	29	double	double	ADJ
ftr-346	901	30	taxation	taxation	NOUN
ftr-346	901	31	of	of	ADP
ftr-346	901	32	foreign	foreign	ADJ
ftr-346	901	33	income	income	NOUN
ftr-346	901	34	and	and	CCONJ
ftr-346	901	35	"	"	PUNCT
ftr-346	901	36	should	should	AUX
ftr-346	901	37	not	not	PART
ftr-346	901	38	be	be	AUX
ftr-346	901	39	designed	design	VERB
ftr-346	901	40	to	to	PART
ftr-346	901	41	subsidize	subsidize	VERB
ftr-346	901	42	foreign	foreign	ADJ
ftr-346	901	43	investment	investment	NOUN
ftr-346	901	44	,	,	PUNCT
ftr-346	901	45	favor	favor	NOUN
ftr-346	901	46	or	or	CCONJ
ftr-346	901	47	disfavor	disfavor	NOUN
ftr-346	901	48	particular	particular	ADJ
ftr-346	901	49	types	type	NOUN
ftr-346	901	50	of	of	ADP
ftr-346	901	51	investment	investment	NOUN
ftr-346	901	52	,	,	PUNCT
ftr-346	901	53	or	or	CCONJ
ftr-346	901	54	serve	serve	VERB
ftr-346	901	55	nonrevenue	nonrevenue	NOUN
ftr-346	901	56	raising	raise	VERB
ftr-346	901	57	foreign	foreign	ADJ
ftr-346	901	58	policy	policy	NOUN
ftr-346	901	59	objectives	objective	NOUN
ftr-346	901	60	.	.	PUNCT
ftr-346	901	61	"	"	PUNCT
ftr-346	902	1	see	see	VERB
ftr-346	902	2	shay	shay	PROPN
ftr-346	902	3	,	,	PUNCT
ftr-346	902	4	fleming	fleming	PROPN
ftr-346	902	5	&	&	CCONJ
ftr-346	902	6	peroni	peroni	PROPN
ftr-346	902	7	,	,	PUNCT
ftr-346	902	8	source	source	NOUN
ftr-346	902	9	rules	rule	NOUN
ftr-346	902	10	,	,	PUNCT
ftr-346	902	11	supra	supra	PROPN
ftr-346	902	12	note	note	NOUN
ftr-346	902	13	1	1	NUM
ftr-346	902	14	,	,	PUNCT
ftr-346	902	15	at	at	ADP
ftr-346	902	16	149	149	NUM
ftr-346	902	17	.	.	PUNCT
ftr-346	903	1	commentators	commentator	NOUN
ftr-346	903	2	have	have	AUX
ftr-346	903	3	used	use	VERB
ftr-346	903	4	tax	tax	NOUN
ftr-346	903	5	expenditure	expenditure	NOUN
ftr-346	903	6	analysis	analysis	NOUN
ftr-346	903	7	to	to	PART
ftr-346	903	8	demonstrate	demonstrate	VERB
ftr-346	903	9	that	that	SCONJ
ftr-346	903	10	the	the	DET
ftr-346	903	11	title	title	NOUN
ftr-346	903	12	passage	passage	NOUN
ftr-346	903	13	rule	rule	NOUN
ftr-346	903	14	as	as	SCONJ
ftr-346	903	15	applied	apply	VERB
ftr-346	903	16	to	to	ADP
ftr-346	903	17	u.s	u.s	PROPN
ftr-346	903	18	.	.	PROPN
ftr-346	903	19	export	export	NOUN
ftr-346	903	20	sales	sale	NOUN
ftr-346	903	21	is	be	AUX
ftr-346	903	22	an	an	DET
ftr-346	903	23	inappropriate	inappropriate	ADJ
ftr-346	903	24	and	and	CCONJ
ftr-346	903	25	ineffective	ineffective	ADJ
ftr-346	903	26	subsidy	subsidy	NOUN
ftr-346	903	27	for	for	ADP
ftr-346	903	28	such	such	ADJ
ftr-346	903	29	sales	sale	NOUN
ftr-346	903	30	activities	activity	NOUN
ftr-346	903	31	;	;	PUNCT
ftr-346	903	32	these	these	DET
ftr-346	903	33	commentators	commentator	NOUN
ftr-346	903	34	accordingly	accordingly	ADV
ftr-346	903	35	recommend	recommend	VERB
ftr-346	903	36	that	that	SCONJ
ftr-346	903	37	the	the	DET
ftr-346	903	38	title	title	NOUN
ftr-346	903	39	passage	passage	NOUN
ftr-346	903	40	rule	rule	NOUN
ftr-346	903	41	for	for	ADP
ftr-346	903	42	export	export	NOUN
ftr-346	903	43	sales	sale	NOUN
ftr-346	903	44	be	be	AUX
ftr-346	903	45	repealed	repeal	VERB
ftr-346	903	46	,	,	PUNCT
ftr-346	903	47	and	and	CCONJ
ftr-346	903	48	that	that	SCONJ
ftr-346	903	49	the	the	DET
ftr-346	903	50	source	source	NOUN
ftr-346	903	51	of	of	ADP
ftr-346	903	52	income	income	NOUN
ftr-346	903	53	from	from	ADP
ftr-346	903	54	export	export	NOUN
ftr-346	903	55	sales	sale	NOUN
ftr-346	903	56	be	be	AUX
ftr-346	903	57	determined	determine	VERB
ftr-346	903	58	using	use	VERB
ftr-346	903	59	an	an	DET
ftr-346	903	60	approach	approach	NOUN
ftr-346	903	61	that	that	PRON
ftr-346	903	62	more	more	ADV
ftr-346	903	63	clearly	clearly	ADV
ftr-346	903	64	reflects	reflect	VERB
ftr-346	903	65	the	the	DET
ftr-346	903	66	location	location	NOUN
ftr-346	903	67	6052011	6052011	NUM
ftr-346	903	68	]	]	PUNCT
ftr-346	903	69	florida	florida	PROPN
ftr-346	903	70	tax	tax	PROPN
ftr-346	903	71	review	review	NOUN
ftr-346	903	72	contended	contend	VERB
ftr-346	903	73	that	that	SCONJ
ftr-346	903	74	such	such	ADJ
ftr-346	903	75	deviations	deviation	NOUN
ftr-346	903	76	from	from	ADP
ftr-346	903	77	the	the	DET
ftr-346	903	78	benefits	benefit	NOUN
ftr-346	903	79	principle	principle	NOUN
ftr-346	903	80	whereby	whereby	SCONJ
ftr-346	903	81	countries	country	NOUN
ftr-346	903	82	give	give	VERB
ftr-346	903	83	up	up	ADP
ftr-346	903	84	tax	tax	NOUN
ftr-346	903	85	revenue228	revenue228	PROPN
ftr-346	903	86	in	in	ADP
ftr-346	903	87	order	order	NOUN
ftr-346	903	88	to	to	PART
ftr-346	903	89	promote	promote	VERB
ftr-346	903	90	national	national	ADJ
ftr-346	903	91	interests	interest	NOUN
ftr-346	903	92	are	be	AUX
ftr-346	903	93	benign	benign	ADJ
ftr-346	903	94	from	from	ADP
ftr-346	903	95	the	the	DET
ftr-346	903	96	standpoint	standpoint	NOUN
ftr-346	903	97	of	of	ADP
ftr-346	903	98	achieving	achieve	VERB
ftr-346	903	99	universal	universal	ADJ
ftr-346	903	100	agreement	agreement	NOUN
ftr-346	903	101	:	:	PUNCT
ftr-346	903	102	countries	country	NOUN
ftr-346	903	103	not	not	PART
ftr-346	903	104	employing	employ	VERB
ftr-346	903	105	such	such	ADJ
ftr-346	903	106	features	feature	NOUN
ftr-346	903	107	may	may	AUX
ftr-346	903	108	simply	simply	ADV
ftr-346	903	109	not	not	PART
ftr-346	903	110	care	care	VERB
ftr-346	903	111	because	because	SCONJ
ftr-346	903	112	the	the	DET
ftr-346	903	113	effect	effect	NOUN
ftr-346	903	114	would	would	AUX
ftr-346	903	115	be	be	AUX
ftr-346	903	116	undertaxation	undertaxation	NOUN
ftr-346	903	117	borne	bear	VERB
ftr-346	903	118	by	by	ADP
ftr-346	903	119	another	another	DET
ftr-346	903	120	country	country	NOUN
ftr-346	903	121	as	as	SCONJ
ftr-346	903	122	opposed	oppose	VERB
ftr-346	903	123	to	to	ADP
ftr-346	903	124	potential	potential	ADJ
ftr-346	903	125	double	double	ADJ
ftr-346	903	126	taxation	taxation	NOUN
ftr-346	903	127	of	of	ADP
ftr-346	903	128	a	a	DET
ftr-346	903	129	country	country	NOUN
ftr-346	903	130	's	's	PART
ftr-346	903	131	residents	resident	NOUN
ftr-346	903	132	.	.	PUNCT
ftr-346	904	1	however	however	ADV
ftr-346	904	2	,	,	PUNCT
ftr-346	904	3	other	other	ADJ
ftr-346	904	4	countries	country	NOUN
ftr-346	904	5	may	may	AUX
ftr-346	904	6	object	object	VERB
ftr-346	904	7	because	because	SCONJ
ftr-346	904	8	such	such	ADJ
ftr-346	904	9	measures	measure	NOUN
ftr-346	904	10	may	may	AUX
ftr-346	904	11	harm	harm	VERB
ftr-346	904	12	their	their	PRON
ftr-346	904	13	own	own	ADJ
ftr-346	904	14	national	national	ADJ
ftr-346	904	15	interests	interest	NOUN
ftr-346	904	16	for	for	ADP
ftr-346	904	17	example	example	NOUN
ftr-346	904	18	,	,	PUNCT
ftr-346	904	19	the	the	DET
ftr-346	904	20	title	title	NOUN
ftr-346	904	21	passage	passage	NOUN
ftr-346	904	22	rule	rule	NOUN
ftr-346	904	23	may	may	AUX
ftr-346	904	24	provide	provide	VERB
ftr-346	904	25	a	a	DET
ftr-346	904	26	u.s	u.s	PROPN
ftr-346	904	27	.	.	PROPN
ftr-346	904	28	exporter	exporter	PROPN
ftr-346	904	29	with	with	ADP
ftr-346	904	30	a	a	DET
ftr-346	904	31	competitive	competitive	ADJ
ftr-346	904	32	advantage	advantage	NOUN
ftr-346	904	33	vis	vis	X
ftr-346	904	34	a	a	X
ftr-346	904	35	vis	vis	X
ftr-346	904	36	companies	company	NOUN
ftr-346	904	37	operating	operate	VERB
ftr-346	904	38	in	in	ADP
ftr-346	904	39	the	the	DET
ftr-346	904	40	importing	import	VERB
ftr-346	904	41	country	country	NOUN
ftr-346	904	42	.	.	PUNCT
ftr-346	905	1	similarly	similarly	ADV
ftr-346	905	2	,	,	PUNCT
ftr-346	905	3	while	while	SCONJ
ftr-346	905	4	the	the	DET
ftr-346	905	5	portfolio	portfolio	NOUN
ftr-346	905	6	interest	interest	NOUN
ftr-346	905	7	exemption	exemption	NOUN
ftr-346	905	8	stimulates	stimulate	VERB
ftr-346	905	9	the	the	DET
ftr-346	905	10	provision	provision	NOUN
ftr-346	905	11	of	of	ADP
ftr-346	905	12	foreign	foreign	ADJ
ftr-346	905	13	capital,229	capital,229	PROPN
ftr-346	905	14	capital	capital	NOUN
ftr-346	905	15	-	-	PUNCT
ftr-346	905	16	importing	import	VERB
ftr-346	905	17	countries	country	NOUN
ftr-346	905	18	,	,	PUNCT
ftr-346	905	19	in	in	ADP
ftr-346	905	20	particular	particular	ADJ
ftr-346	905	21	developing	develop	VERB
ftr-346	905	22	nations	nation	NOUN
ftr-346	905	23	,	,	PUNCT
ftr-346	905	24	stand	stand	VERB
ftr-346	905	25	to	to	PART
ftr-346	905	26	lose	lose	VERB
ftr-346	905	27	tax	tax	NOUN
ftr-346	905	28	revenue	revenue	NOUN
ftr-346	905	29	to	to	ADP
ftr-346	905	30	capital	capital	NOUN
ftr-346	905	31	-	-	PUNCT
ftr-346	905	32	exporting	export	VERB
ftr-346	905	33	countries	country	NOUN
ftr-346	905	34	(	(	PUNCT
ftr-346	905	35	i.e.	i.e.	X
ftr-346	905	36	,	,	PUNCT
ftr-346	905	37	developed	develop	VERB
ftr-346	905	38	nations	nation	NOUN
ftr-346	905	39	)	)	PUNCT
ftr-346	905	40	from	from	ADP
ftr-346	905	41	source	source	NOUN
ftr-346	905	42	tax	tax	NOUN
ftr-346	905	43	exemptions	exemption	NOUN
ftr-346	905	44	for	for	ADP
ftr-346	905	45	interest	interest	NOUN
ftr-346	905	46	and	and	CCONJ
ftr-346	905	47	other	other	ADJ
ftr-346	905	48	types	type	NOUN
ftr-346	905	49	of	of	ADP
ftr-346	905	50	portfolio	portfolio	NOUN
ftr-346	905	51	income.2	income.2	PROPN
ftr-346	905	52	30	30	NUM
ftr-346	905	53	of	of	ADP
ftr-346	905	54	the	the	DET
ftr-346	905	55	underlying	underlying	ADJ
ftr-346	905	56	economic	economic	ADJ
ftr-346	905	57	activities	activity	NOUN
ftr-346	905	58	.	.	PUNCT
ftr-346	906	1	see	see	VERB
ftr-346	906	2	j.	j.	PROPN
ftr-346	906	3	clifton	clifton	PROPN
ftr-346	906	4	fleming	fleming	PROPN
ftr-346	906	5	,	,	PUNCT
ftr-346	906	6	jr	jr	PROPN
ftr-346	906	7	.	.	PROPN
ftr-346	906	8	&	&	CCONJ
ftr-346	906	9	robert	robert	PROPN
ftr-346	906	10	j.	j.	PROPN
ftr-346	906	11	peroni	peroni	PROPN
ftr-346	906	12	,	,	PUNCT
ftr-346	906	13	reinvigorating	reinvigorate	VERB
ftr-346	906	14	tax	tax	NOUN
ftr-346	906	15	expenditure	expenditure	NOUN
ftr-346	906	16	analysis	analysis	NOUN
ftr-346	906	17	and	and	CCONJ
ftr-346	906	18	its	its	PRON
ftr-346	906	19	international	international	ADJ
ftr-346	906	20	dimension	dimension	NOUN
ftr-346	906	21	,	,	PUNCT
ftr-346	906	22	27	27	NUM
ftr-346	906	23	va	va	NOUN
ftr-346	906	24	.	.	PUNCT
ftr-346	907	1	tax	tax	PROPN
ftr-346	907	2	rev	rev	PROPN
ftr-346	907	3	.	.	PROPN
ftr-346	907	4	437	437	NUM
ftr-346	907	5	,	,	PUNCT
ftr-346	907	6	551	551	NUM
ftr-346	907	7	-	-	SYM
ftr-346	907	8	61	61	NUM
ftr-346	907	9	(	(	PUNCT
ftr-346	907	10	2008	2008	NUM
ftr-346	907	11	)	)	PUNCT
ftr-346	907	12	.	.	PUNCT
ftr-346	908	1	227	227	NUM
ftr-346	908	2	.	.	PUNCT
ftr-346	909	1	see	see	VERB
ftr-346	909	2	supra	supra	PROPN
ftr-346	909	3	note	note	PROPN
ftr-346	909	4	21	21	NUM
ftr-346	909	5	and	and	CCONJ
ftr-346	909	6	accompanying	accompany	VERB
ftr-346	909	7	text	text	NOUN
ftr-346	909	8	.	.	PUNCT
ftr-346	910	1	other	other	ADJ
ftr-346	910	2	commentators	commentator	NOUN
ftr-346	910	3	also	also	ADV
ftr-346	910	4	have	have	AUX
ftr-346	910	5	proposed	propose	VERB
ftr-346	910	6	repealing	repeal	VERB
ftr-346	910	7	the	the	DET
ftr-346	910	8	portfolio	portfolio	NOUN
ftr-346	910	9	interest	interest	NOUN
ftr-346	910	10	exemption	exemption	NOUN
ftr-346	910	11	,	,	PUNCT
ftr-346	910	12	albeit	albeit	SCONJ
ftr-346	910	13	for	for	ADP
ftr-346	910	14	reasons	reason	NOUN
ftr-346	910	15	that	that	PRON
ftr-346	910	16	differ	differ	VERB
ftr-346	910	17	from	from	ADP
ftr-346	910	18	those	those	PRON
ftr-346	910	19	advanced	advanced	ADJ
ftr-346	910	20	in	in	ADP
ftr-346	910	21	this	this	DET
ftr-346	910	22	article	article	NOUN
ftr-346	910	23	.	.	PUNCT
ftr-346	911	1	see	see	VERB
ftr-346	911	2	reuven	reuven	PROPN
ftr-346	911	3	s.	s.	PROPN
ftr-346	911	4	avi	avi	PROPN
ftr-346	911	5	-	-	PUNCT
ftr-346	911	6	yonah	yonah	ADJ
ftr-346	911	7	,	,	PUNCT
ftr-346	911	8	memo	memo	NOUN
ftr-346	911	9	to	to	ADP
ftr-346	911	10	congress	congress	PROPN
ftr-346	911	11	:	:	PUNCT
ftr-346	911	12	it	it	PRON
ftr-346	911	13	's	be	AUX
ftr-346	911	14	time	time	NOUN
ftr-346	911	15	to	to	PART
ftr-346	911	16	repeal	repeal	VERB
ftr-346	911	17	the	the	DET
ftr-346	911	18	u.s	u.s	PROPN
ftr-346	911	19	.	.	PROPN
ftr-346	911	20	portfolio	portfolio	NOUN
ftr-346	911	21	interest	interest	NOUN
ftr-346	911	22	exemption	exemption	NOUN
ftr-346	911	23	,	,	PUNCT
ftr-346	911	24	17	17	NUM
ftr-346	911	25	tax	tax	NOUN
ftr-346	911	26	notes	note	NOUN
ftr-346	911	27	int'l	int'l	ADP
ftr-346	911	28	1817	1817	NUM
ftr-346	911	29	(	(	PUNCT
ftr-346	911	30	1998	1998	NUM
ftr-346	911	31	)	)	PUNCT
ftr-346	911	32	(	(	PUNCT
ftr-346	911	33	proposing	propose	VERB
ftr-346	911	34	that	that	SCONJ
ftr-346	911	35	congress	congress	PROPN
ftr-346	911	36	repeal	repeal	VERB
ftr-346	911	37	the	the	DET
ftr-346	911	38	portfolio	portfolio	NOUN
ftr-346	911	39	interest	interest	NOUN
ftr-346	911	40	exemption	exemption	NOUN
ftr-346	911	41	and	and	CCONJ
ftr-346	911	42	instead	instead	ADV
ftr-346	911	43	enact	enact	VERB
ftr-346	911	44	a	a	DET
ftr-346	911	45	high	high	ADJ
ftr-346	911	46	withholding	withholding	NOUN
ftr-346	911	47	tax	tax	NOUN
ftr-346	911	48	"	"	PUNCT
ftr-346	911	49	on	on	ADP
ftr-346	911	50	interest	interest	NOUN
ftr-346	911	51	and	and	CCONJ
ftr-346	911	52	other	other	ADJ
ftr-346	911	53	deductible	deductible	ADJ
ftr-346	911	54	payments	payment	NOUN
ftr-346	911	55	to	to	ADP
ftr-346	911	56	nonresidents	nonresident	NOUN
ftr-346	911	57	"	"	PUNCT
ftr-346	911	58	that	that	PRON
ftr-346	911	59	would	would	AUX
ftr-346	911	60	"	"	PUNCT
ftr-346	911	61	be	be	AUX
ftr-346	911	62	completely	completely	ADV
ftr-346	911	63	refundable	refundable	ADJ
ftr-346	911	64	on	on	ADP
ftr-346	911	65	proof	proof	NOUN
ftr-346	911	66	that	that	SCONJ
ftr-346	911	67	the	the	DET
ftr-346	911	68	income	income	NOUN
ftr-346	911	69	...	...	PUNCT
ftr-346	911	70	has	have	AUX
ftr-346	911	71	been	be	AUX
ftr-346	911	72	reported	report	VERB
ftr-346	911	73	to	to	ADP
ftr-346	911	74	the	the	DET
ftr-346	911	75	tax	tax	NOUN
ftr-346	911	76	authorities	authority	NOUN
ftr-346	911	77	"	"	PUNCT
ftr-346	911	78	in	in	ADP
ftr-346	911	79	the	the	DET
ftr-346	911	80	beneficial	beneficial	ADJ
ftr-346	911	81	owner	owner	NOUN
ftr-346	911	82	's	's	PART
ftr-346	911	83	country	country	NOUN
ftr-346	911	84	of	of	ADP
ftr-346	911	85	residence	residence	NOUN
ftr-346	911	86	;	;	PUNCT
ftr-346	911	87	basing	base	VERB
ftr-346	911	88	this	this	DET
ftr-346	911	89	proposal	proposal	NOUN
ftr-346	911	90	on	on	ADP
ftr-346	911	91	the	the	DET
ftr-346	911	92	assertion	assertion	NOUN
ftr-346	911	93	that	that	SCONJ
ftr-346	911	94	the	the	DET
ftr-346	911	95	factors	factor	NOUN
ftr-346	911	96	that	that	PRON
ftr-346	911	97	led	lead	VERB
ftr-346	911	98	to	to	ADP
ftr-346	911	99	the	the	DET
ftr-346	911	100	enactment	enactment	NOUN
ftr-346	911	101	of	of	ADP
ftr-346	911	102	the	the	DET
ftr-346	911	103	portfolio	portfolio	NOUN
ftr-346	911	104	interest	interest	NOUN
ftr-346	911	105	exemption	exemption	NOUN
ftr-346	911	106	no	no	ADV
ftr-346	911	107	longer	long	ADV
ftr-346	911	108	exist	exist	VERB
ftr-346	911	109	and	and	CCONJ
ftr-346	911	110	that	that	SCONJ
ftr-346	911	111	the	the	DET
ftr-346	911	112	exemption	exemption	NOUN
ftr-346	911	113	has	have	AUX
ftr-346	911	114	led	lead	VERB
ftr-346	911	115	to	to	ADP
ftr-346	911	116	the	the	DET
ftr-346	911	117	situation	situation	NOUN
ftr-346	911	118	where	where	SCONJ
ftr-346	911	119	most	most	ADJ
ftr-346	911	120	cross	cross	ADJ
ftr-346	911	121	-	-	ADJ
ftr-346	911	122	border	border	ADJ
ftr-346	911	123	portfolio	portfolio	NOUN
ftr-346	911	124	income	income	NOUN
ftr-346	911	125	is	be	AUX
ftr-346	911	126	not	not	PART
ftr-346	911	127	being	be	AUX
ftr-346	911	128	taxed	tax	VERB
ftr-346	911	129	by	by	ADP
ftr-346	911	130	any	any	DET
ftr-346	911	131	jurisdiction	jurisdiction	NOUN
ftr-346	911	132	,	,	PUNCT
ftr-346	911	133	which	which	PRON
ftr-346	911	134	is	be	AUX
ftr-346	911	135	"	"	PUNCT
ftr-346	911	136	unacceptable	unacceptable	ADJ
ftr-346	911	137	from	from	ADP
ftr-346	911	138	an	an	DET
ftr-346	911	139	efficiency	efficiency	NOUN
ftr-346	911	140	[	[	X
ftr-346	911	141	or	or	CCONJ
ftr-346	911	142	]	]	PUNCT
ftr-346	911	143	equity	equity	NOUN
ftr-346	911	144	perspective	perspective	NOUN
ftr-346	911	145	"	"	PUNCT
ftr-346	911	146	)	)	PUNCT
ftr-346	911	147	;	;	PUNCT
ftr-346	911	148	michael	michael	PROPN
ftr-346	911	149	j.	j.	PROPN
ftr-346	911	150	mcintyre	mcintyre	PROPN
ftr-346	911	151	,	,	PUNCT
ftr-346	911	152	guidelines	guideline	NOUN
ftr-346	911	153	for	for	ADP
ftr-346	911	154	taxing	tax	VERB
ftr-346	911	155	international	international	ADJ
ftr-346	911	156	capital	capital	NOUN
ftr-346	911	157	flows	flow	VERB
ftr-346	911	158	:	:	PUNCT
ftr-346	911	159	the	the	DET
ftr-346	911	160	legal	legal	ADJ
ftr-346	911	161	perspective	perspective	NOUN
ftr-346	911	162	,	,	PUNCT
ftr-346	911	163	46	46	NUM
ftr-346	911	164	nat'l	nat'l	PROPN
ftr-346	911	165	tax	tax	NOUN
ftr-346	911	166	j.	j.	PROPN
ftr-346	911	167	315	315	NUM
ftr-346	911	168	,	,	PUNCT
ftr-346	911	169	317	317	NUM
ftr-346	911	170	(	(	PUNCT
ftr-346	911	171	1993	1993	NUM
ftr-346	911	172	)	)	PUNCT
ftr-346	912	1	[	[	X
ftr-346	912	2	hereinafter	hereinafter	NOUN
ftr-346	912	3	mcintyre	mcintyre	PROPN
ftr-346	912	4	,	,	PUNCT
ftr-346	912	5	guidelines	guideline	NOUN
ftr-346	912	6	]	]	PUNCT
ftr-346	912	7	(	(	PUNCT
ftr-346	912	8	recommending	recommend	VERB
ftr-346	912	9	that	that	SCONJ
ftr-346	912	10	countries	country	NOUN
ftr-346	912	11	harmonize	harmonize	VERB
ftr-346	912	12	their	their	PRON
ftr-346	912	13	withholding	withholding	NOUN
ftr-346	912	14	taxes	taxis	NOUN
ftr-346	912	15	on	on	ADP
ftr-346	912	16	capital	capital	NOUN
ftr-346	912	17	income	income	NOUN
ftr-346	912	18	at	at	ADP
ftr-346	912	19	some	some	DET
ftr-346	912	20	positive	positive	ADJ
ftr-346	912	21	rate	rate	NOUN
ftr-346	912	22	and	and	CCONJ
ftr-346	912	23	that	that	SCONJ
ftr-346	912	24	the	the	DET
ftr-346	912	25	united	united	PROPN
ftr-346	912	26	states	states	PROPN
ftr-346	912	27	should	should	AUX
ftr-346	912	28	take	take	VERB
ftr-346	912	29	the	the	DET
ftr-346	912	30	first	first	ADJ
ftr-346	912	31	step	step	NOUN
ftr-346	912	32	towards	towards	ADP
ftr-346	912	33	this	this	DET
ftr-346	912	34	end	end	NOUN
ftr-346	912	35	by	by	ADP
ftr-346	912	36	imposing	impose	VERB
ftr-346	912	37	a	a	DET
ftr-346	912	38	low	low	ADJ
ftr-346	912	39	-	-	PUNCT
ftr-346	912	40	rate	rate	NOUN
ftr-346	912	41	withholding	withholding	NOUN
ftr-346	912	42	tax	tax	NOUN
ftr-346	912	43	on	on	ADP
ftr-346	912	44	all	all	DET
ftr-346	912	45	interest	interest	NOUN
ftr-346	912	46	payments	payment	NOUN
ftr-346	912	47	;	;	PUNCT
ftr-346	912	48	basing	base	VERB
ftr-346	912	49	this	this	DET
ftr-346	912	50	proposal	proposal	NOUN
ftr-346	912	51	on	on	ADP
ftr-346	912	52	the	the	DET
ftr-346	912	53	need	need	NOUN
ftr-346	912	54	to	to	PART
ftr-346	912	55	mitigate	mitigate	VERB
ftr-346	912	56	competitive	competitive	ADJ
ftr-346	912	57	pressures	pressure	NOUN
ftr-346	912	58	that	that	PRON
ftr-346	912	59	undermine	undermine	VERB
ftr-346	912	60	countries	country	NOUN
ftr-346	912	61	'	'	PART
ftr-346	912	62	imposition	imposition	NOUN
ftr-346	912	63	of	of	ADP
ftr-346	912	64	income	income	NOUN
ftr-346	912	65	taxes	taxis	NOUN
ftr-346	912	66	and	and	CCONJ
ftr-346	912	67	to	to	PART
ftr-346	912	68	raise	raise	VERB
ftr-346	912	69	revenue	revenue	NOUN
ftr-346	912	70	)	)	PUNCT
ftr-346	912	71	.	.	PUNCT
ftr-346	913	1	228	228	NUM
ftr-346	913	2	.	.	PUNCT
ftr-346	914	1	with	with	ADP
ftr-346	914	2	the	the	DET
ftr-346	914	3	title	title	NOUN
ftr-346	914	4	passage	passage	NOUN
ftr-346	914	5	rule	rule	NOUN
ftr-346	914	6	,	,	PUNCT
ftr-346	914	7	the	the	DET
ftr-346	914	8	united	united	PROPN
ftr-346	914	9	states	states	PROPN
ftr-346	914	10	is	be	AUX
ftr-346	914	11	surrendering	surrender	VERB
ftr-346	914	12	some	some	DET
ftr-346	914	13	residence	residence	NOUN
ftr-346	914	14	taxation	taxation	NOUN
ftr-346	914	15	;	;	PUNCT
ftr-346	914	16	with	with	ADP
ftr-346	914	17	the	the	DET
ftr-346	914	18	portfolio	portfolio	NOUN
ftr-346	914	19	interest	interest	NOUN
ftr-346	914	20	exemptions	exemption	NOUN
ftr-346	914	21	,	,	PUNCT
ftr-346	914	22	countries	country	NOUN
ftr-346	914	23	are	be	AUX
ftr-346	914	24	surrendering	surrender	VERB
ftr-346	914	25	some	some	DET
ftr-346	914	26	source	source	NOUN
ftr-346	914	27	taxation	taxation	NOUN
ftr-346	914	28	.	.	PUNCT
ftr-346	915	1	229	229	NUM
ftr-346	915	2	.	.	PUNCT
ftr-346	916	1	see	see	VERB
ftr-346	916	2	supra	supra	PROPN
ftr-346	916	3	notes	note	VERB
ftr-346	916	4	70	70	NUM
ftr-346	916	5	-	-	SYM
ftr-346	916	6	72	72	NUM
ftr-346	916	7	and	and	CCONJ
ftr-346	916	8	accompanying	accompany	VERB
ftr-346	916	9	text	text	NOUN
ftr-346	916	10	.	.	PUNCT
ftr-346	917	1	cf	cf	PROPN
ftr-346	917	2	peter	peter	PROPN
ftr-346	917	3	r.	r.	PROPN
ftr-346	917	4	merrill	merrill	PROPN
ftr-346	917	5	,	,	PUNCT
ftr-346	917	6	et	et	PROPN
ftr-346	917	7	al	al	PROPN
ftr-346	917	8	,	,	PUNCT
ftr-346	917	9	tax	tax	NOUN
ftr-346	917	10	treaties	treaty	NOUN
ftr-346	917	11	in	in	ADP
ftr-346	917	12	a	a	DET
ftr-346	917	13	global	global	ADJ
ftr-346	917	14	economy	economy	NOUN
ftr-346	917	15	:	:	PUNCT
ftr-346	917	16	the	the	DET
ftr-346	917	17	case	case	NOUN
ftr-346	917	18	for	for	ADP
ftr-346	917	19	zero	zero	NUM
ftr-346	917	20	withholding	withhold	VERB
ftr-346	917	21	on	on	ADP
ftr-346	917	22	direct	direct	ADJ
ftr-346	917	23	dividends	dividend	NOUN
ftr-346	917	24	,	,	PUNCT
ftr-346	917	25	5	5	NUM
ftr-346	917	26	tax	tax	NOUN
ftr-346	917	27	notes	note	NOUN
ftr-346	917	28	int'l	int'l	ADP
ftr-346	917	29	1387	1387	NUM
ftr-346	917	30	,	,	PUNCT
ftr-346	917	31	1388	1388	NUM
ftr-346	917	32	-	-	SYM
ftr-346	917	33	89	89	NUM
ftr-346	917	34	(	(	PUNCT
ftr-346	917	35	1992	1992	NUM
ftr-346	917	36	)	)	PUNCT
ftr-346	917	37	(	(	PUNCT
ftr-346	917	38	"	"	PUNCT
ftr-346	917	39	[	[	X
ftr-346	917	40	i]t	i]t	NOUN
ftr-346	917	41	generally	generally	ADV
ftr-346	917	42	is	be	AUX
ftr-346	917	43	in	in	ADP
ftr-346	917	44	every	every	DET
ftr-346	917	45	country	country	NOUN
ftr-346	917	46	's	's	PART
ftr-346	917	47	self	self	NOUN
ftr-346	917	48	interest	interest	NOUN
ftr-346	917	49	to	to	PART
ftr-346	917	50	seek	seek	VERB
ftr-346	917	51	reciprocal	reciprocal	ADJ
ftr-346	917	52	elimination	elimination	NOUN
ftr-346	917	53	of	of	ADP
ftr-346	917	54	withholding	withholding	NOUN
ftr-346	917	55	taxes	taxis	NOUN
ftr-346	917	56	.	.	PUNCT
ftr-346	918	1	"	"	PUNCT
ftr-346	918	2	)	)	PUNCT
ftr-346	918	3	.	.	PUNCT
ftr-346	919	1	230	230	NUM
ftr-346	919	2	.	.	PUNCT
ftr-346	920	1	see	see	VERB
ftr-346	920	2	michael	michael	PROPN
ftr-346	920	3	j.	j.	PROPN
ftr-346	920	4	graetz	graetz	PROPN
ftr-346	920	5	&	&	CCONJ
ftr-346	920	6	michael	michael	PROPN
ftr-346	920	7	m.	m.	PROPN
ftr-346	920	8	o'hear	o'hear	PROPN
ftr-346	920	9	,	,	PUNCT
ftr-346	920	10	the	the	DET
ftr-346	920	11	"	"	PUNCT
ftr-346	920	12	original	original	ADJ
ftr-346	920	13	intent	intent	NOUN
ftr-346	920	14	"	"	PUNCT
ftr-346	920	15	of	of	ADP
ftr-346	920	16	u.s	u.s	PROPN
ftr-346	920	17	.	.	PROPN
ftr-346	920	18	international	international	PROPN
ftr-346	920	19	taxation	taxation	NOUN
ftr-346	920	20	,	,	PUNCT
ftr-346	920	21	46	46	NUM
ftr-346	920	22	duke	duke	PROPN
ftr-346	920	23	l.j	l.j	PROPN
ftr-346	920	24	.	.	PROPN
ftr-346	920	25	1021	1021	NUM
ftr-346	920	26	,	,	PUNCT
ftr-346	920	27	1033	1033	NUM
ftr-346	920	28	-	-	SYM
ftr-346	920	29	34	34	NUM
ftr-346	920	30	(	(	PUNCT
ftr-346	920	31	1997	1997	NUM
ftr-346	920	32	)	)	PUNCT
ftr-346	920	33	(	(	PUNCT
ftr-346	920	34	"	"	PUNCT
ftr-346	920	35	capitalexporting	capitalexporte	VERB
ftr-346	920	36	and	and	CCONJ
ftr-346	920	37	capital	capital	NOUN
ftr-346	920	38	-	-	PUNCT
ftr-346	920	39	importing	import	VERB
ftr-346	920	40	nations	nation	NOUN
ftr-346	920	41	have	have	VERB
ftr-346	920	42	conflicting	conflict	VERB
ftr-346	920	43	financial	financial	ADJ
ftr-346	920	44	interests	interest	NOUN
ftr-346	920	45	:	:	PUNCT
ftr-346	921	1	capital	capital	NOUN
ftr-346	922	1	[	[	X
ftr-346	922	2	vol	vol	NOUN
ftr-346	922	3	.	.	PUNCT
ftr-346	923	1	11:7606	11:7606	NUM
ftr-346	923	2	sourcing	source	VERB
ftr-346	923	3	income	income	NOUN
ftr-346	923	4	among	among	ADP
ftr-346	923	5	nations	nation	NOUN
ftr-346	923	6	and	and	CCONJ
ftr-346	923	7	developing	develop	VERB
ftr-346	923	8	nations	nation	NOUN
ftr-346	923	9	usually	usually	ADV
ftr-346	923	10	struggle	struggle	VERB
ftr-346	923	11	between	between	ADP
ftr-346	923	12	their	their	PRON
ftr-346	923	13	tax	tax	NOUN
ftr-346	923	14	revenue	revenue	NOUN
ftr-346	923	15	and	and	CCONJ
ftr-346	923	16	foreign	foreign	ADJ
ftr-346	923	17	capital	capital	NOUN
ftr-346	923	18	needs.2	needs.2	PROPN
ftr-346	923	19	3	3	NUM
ftr-346	923	20	1	1	NUM
ftr-346	923	21	thus	thus	ADV
ftr-346	923	22	,	,	PUNCT
ftr-346	923	23	countries	country	NOUN
ftr-346	923	24	not	not	PART
ftr-346	923	25	favoring	favor	VERB
ftr-346	923	26	source	source	NOUN
ftr-346	923	27	exemptions	exemption	NOUN
ftr-346	923	28	for	for	ADP
ftr-346	923	29	portfolio	portfolio	NOUN
ftr-346	923	30	income	income	NOUN
ftr-346	923	31	may	may	AUX
ftr-346	923	32	well	well	ADV
ftr-346	923	33	object	object	VERB
ftr-346	923	34	if	if	SCONJ
ftr-346	923	35	the	the	DET
ftr-346	923	36	sourcing	source	VERB
ftr-346	923	37	standard	standard	NOUN
ftr-346	923	38	permits	permit	VERB
ftr-346	923	39	such	such	ADJ
ftr-346	923	40	exemptions	exemption	NOUN
ftr-346	923	41	,	,	PUNCT
ftr-346	923	42	because	because	SCONJ
ftr-346	923	43	these	these	DET
ftr-346	923	44	countries	country	NOUN
ftr-346	923	45	would	would	AUX
ftr-346	923	46	then	then	ADV
ftr-346	923	47	be	be	AUX
ftr-346	923	48	at	at	ADP
ftr-346	923	49	a	a	DET
ftr-346	923	50	competitive	competitive	ADJ
ftr-346	923	51	disadvantage	disadvantage	NOUN
ftr-346	923	52	in	in	ADP
ftr-346	923	53	attracting	attract	VERB
ftr-346	923	54	foreign	foreign	ADJ
ftr-346	923	55	capital	capital	NOUN
ftr-346	923	56	if	if	SCONJ
ftr-346	923	57	they	they	PRON
ftr-346	923	58	were	be	AUX
ftr-346	923	59	to	to	PART
ftr-346	923	60	impose	impose	VERB
ftr-346	923	61	a	a	DET
ftr-346	923	62	source	source	NOUN
ftr-346	923	63	tax	tax	NOUN
ftr-346	923	64	on	on	ADP
ftr-346	923	65	portfolio	portfolio	NOUN
ftr-346	923	66	income.23	income.23	PROPN
ftr-346	923	67	2	2	NUM
ftr-346	923	68	moreover	moreover	ADV
ftr-346	923	69	,	,	PUNCT
ftr-346	923	70	permitting	permit	VERB
ftr-346	923	71	deviations	deviation	NOUN
ftr-346	923	72	from	from	ADP
ftr-346	923	73	the	the	DET
ftr-346	923	74	benefits	benefit	NOUN
ftr-346	923	75	principle	principle	NOUN
ftr-346	923	76	sets	set	VERB
ftr-346	923	77	a	a	DET
ftr-346	923	78	precedent	precedent	NOUN
ftr-346	923	79	whereby	whereby	SCONJ
ftr-346	923	80	countries	country	NOUN
ftr-346	923	81	may	may	AUX
ftr-346	923	82	feel	feel	VERB
ftr-346	923	83	justified	justified	ADJ
ftr-346	923	84	in	in	ADP
ftr-346	923	85	varying	vary	VERB
ftr-346	923	86	their	their	PRON
ftr-346	923	87	source	source	NOUN
ftr-346	923	88	rules	rule	NOUN
ftr-346	923	89	where	where	SCONJ
ftr-346	923	90	it	it	PRON
ftr-346	923	91	suits	suit	VERB
ftr-346	923	92	their	their	PRON
ftr-346	923	93	national	national	ADJ
ftr-346	923	94	interests	interest	NOUN
ftr-346	923	95	,	,	PUNCT
ftr-346	923	96	and	and	CCONJ
ftr-346	923	97	some	some	DET
ftr-346	923	98	such	such	ADJ
ftr-346	923	99	measures	measure	NOUN
ftr-346	923	100	may	may	AUX
ftr-346	923	101	indeed	indeed	ADV
ftr-346	923	102	result	result	VERB
ftr-346	923	103	in	in	ADP
ftr-346	923	104	instances	instance	NOUN
ftr-346	923	105	of	of	ADP
ftr-346	923	106	double	double	ADJ
ftr-346	923	107	taxation	taxation	NOUN
ftr-346	923	108	,	,	PUNCT
ftr-346	923	109	thereby	thereby	ADV
ftr-346	923	110	frustrating	frustrating	ADJ
ftr-346	923	111	the	the	DET
ftr-346	923	112	goals	goal	NOUN
ftr-346	923	113	of	of	ADP
ftr-346	923	114	a	a	DET
ftr-346	923	115	universal	universal	ADJ
ftr-346	923	116	sourcing	sourcing	NOUN
ftr-346	923	117	standard.2	standard.2	ADP
ftr-346	923	118	33	33	NUM
ftr-346	923	119	c	c	NOUN
ftr-346	923	120	standard	standard	NOUN
ftr-346	923	121	for	for	ADP
ftr-346	923	122	sourcing	source	VERB
ftr-346	923	123	income	income	NOUN
ftr-346	923	124	the	the	DET
ftr-346	923	125	previous	previous	ADJ
ftr-346	923	126	section	section	NOUN
ftr-346	923	127	has	have	AUX
ftr-346	923	128	determined	determine	VERB
ftr-346	923	129	that	that	SCONJ
ftr-346	923	130	the	the	DET
ftr-346	923	131	sourcing	sourcing	NOUN
ftr-346	923	132	standard	standard	NOUN
ftr-346	923	133	should	should	AUX
ftr-346	923	134	be	be	AUX
ftr-346	923	135	developed	develop	VERB
ftr-346	923	136	according	accord	VERB
ftr-346	923	137	to	to	ADP
ftr-346	923	138	the	the	DET
ftr-346	923	139	following	follow	VERB
ftr-346	923	140	two	two	NUM
ftr-346	923	141	principles	principle	NOUN
ftr-346	923	142	:	:	PUNCT
ftr-346	923	143	(	(	PUNCT
ftr-346	923	144	i	i	NOUN
ftr-346	923	145	)	)	PUNCT
ftr-346	923	146	sourcing	source	VERB
ftr-346	923	147	income	income	NOUN
ftr-346	923	148	based	base	VERB
ftr-346	923	149	on	on	ADP
ftr-346	923	150	the	the	DET
ftr-346	923	151	countries	country	NOUN
ftr-346	923	152	that	that	PRON
ftr-346	923	153	provide	provide	VERB
ftr-346	923	154	the	the	DET
ftr-346	923	155	taxpayer	taxpayer	NOUN
ftr-346	923	156	with	with	ADP
ftr-346	923	157	public	public	ADJ
ftr-346	923	158	benefits	benefit	NOUN
ftr-346	923	159	importers	importer	NOUN
ftr-346	923	160	have	have	VERB
ftr-346	923	161	the	the	DET
ftr-346	923	162	most	most	ADJ
ftr-346	923	163	to	to	PART
ftr-346	923	164	gain	gain	VERB
ftr-346	923	165	from	from	ADP
ftr-346	923	166	taxation	taxation	NOUN
ftr-346	923	167	at	at	ADP
ftr-346	923	168	source	source	NOUN
ftr-346	923	169	,	,	PUNCT
ftr-346	923	170	capital	capital	NOUN
ftr-346	923	171	exporters	exporter	NOUN
ftr-346	923	172	from	from	ADP
ftr-346	923	173	taxation	taxation	NOUN
ftr-346	923	174	of	of	ADP
ftr-346	923	175	residents	resident	NOUN
ftr-346	923	176	.	.	PUNCT
ftr-346	924	1	"	"	PUNCT
ftr-346	924	2	)	)	PUNCT
ftr-346	924	3	.	.	PUNCT
ftr-346	925	1	231	231	NUM
ftr-346	925	2	.	.	PUNCT
ftr-346	925	3	keinan	keinan	PROPN
ftr-346	925	4	,	,	PUNCT
ftr-346	925	5	supra	supra	PROPN
ftr-346	925	6	note	note	PROPN
ftr-346	925	7	72	72	NUM
ftr-346	925	8	,	,	PUNCT
ftr-346	925	9	at	at	ADP
ftr-346	925	10	66	66	NUM
ftr-346	925	11	;	;	PUNCT
ftr-346	925	12	see	see	VERB
ftr-346	925	13	reuven	reuven	PROPN
ftr-346	925	14	s.	s.	PROPN
ftr-346	925	15	avi	avi	PROPN
ftr-346	925	16	-	-	PUNCT
ftr-346	925	17	yonah	yonah	ADJ
ftr-346	925	18	,	,	PUNCT
ftr-346	925	19	globalization	globalization	NOUN
ftr-346	925	20	,	,	PUNCT
ftr-346	925	21	tax	tax	NOUN
ftr-346	925	22	competition	competition	NOUN
ftr-346	925	23	,	,	PUNCT
ftr-346	925	24	and	and	CCONJ
ftr-346	925	25	the	the	DET
ftr-346	925	26	fiscal	fiscal	ADJ
ftr-346	925	27	crisis	crisis	NOUN
ftr-346	925	28	of	of	ADP
ftr-346	925	29	the	the	DET
ftr-346	925	30	welfare	welfare	NOUN
ftr-346	925	31	state	state	NOUN
ftr-346	925	32	,	,	PUNCT
ftr-346	925	33	113	113	NUM
ftr-346	925	34	harv	harv	NOUN
ftr-346	925	35	.	.	PUNCT
ftr-346	926	1	l.	l.	PROPN
ftr-346	926	2	rev	rev	PROPN
ftr-346	926	3	.	.	PROPN
ftr-346	926	4	1573	1573	NUM
ftr-346	926	5	,	,	PUNCT
ftr-346	926	6	1639	1639	NUM
ftr-346	926	7	-	-	SYM
ftr-346	926	8	48	48	NUM
ftr-346	926	9	(	(	PUNCT
ftr-346	926	10	2000	2000	NUM
ftr-346	926	11	)	)	PUNCT
ftr-346	927	1	[	[	X
ftr-346	927	2	hereinafter	hereinafter	NOUN
ftr-346	927	3	avi	avi	NOUN
ftr-346	927	4	-	-	PUNCT
ftr-346	927	5	yonah	yonah	ADJ
ftr-346	927	6	,	,	PUNCT
ftr-346	927	7	globalization	globalization	NOUN
ftr-346	927	8	]	]	PUNCT
ftr-346	927	9	.	.	PUNCT
ftr-346	928	1	in	in	ADP
ftr-346	928	2	this	this	DET
ftr-346	928	3	regard	regard	NOUN
ftr-346	928	4	,	,	PUNCT
ftr-346	928	5	commentators	commentator	NOUN
ftr-346	928	6	have	have	AUX
ftr-346	928	7	warned	warn	VERB
ftr-346	928	8	that	that	SCONJ
ftr-346	928	9	"	"	PUNCT
ftr-346	928	10	[	[	X
ftr-346	928	11	t]he	t]he	ADV
ftr-346	928	12	resulting	result	VERB
ftr-346	928	13	fiscal	fiscal	ADJ
ftr-346	928	14	sacrifice	sacrifice	NOUN
ftr-346	928	15	[	[	X
ftr-346	928	16	by	by	ADP
ftr-346	928	17	developing	develop	VERB
ftr-346	928	18	countries	country	NOUN
ftr-346	928	19	from	from	ADP
ftr-346	928	20	source	source	NOUN
ftr-346	928	21	tax	tax	NOUN
ftr-346	928	22	exemptions	exemption	NOUN
ftr-346	928	23	]	]	PUNCT
ftr-346	928	24	is	be	AUX
ftr-346	928	25	likely	likely	ADJ
ftr-346	928	26	to	to	PART
ftr-346	928	27	exceed	exceed	VERB
ftr-346	928	28	by	by	ADP
ftr-346	928	29	far	far	ADV
ftr-346	928	30	the	the	DET
ftr-346	928	31	potential	potential	ADJ
ftr-346	928	32	benefits	benefit	NOUN
ftr-346	928	33	resulting	result	VERB
ftr-346	928	34	from	from	ADP
ftr-346	928	35	new	new	ADJ
ftr-346	928	36	investment	investment	NOUN
ftr-346	928	37	capital	capital	NOUN
ftr-346	928	38	.	.	PUNCT
ftr-346	928	39	"	"	PUNCT
ftr-346	929	1	lee	lee	PROPN
ftr-346	929	2	a.	a.	PROPN
ftr-346	929	3	sheppard	sheppard	PROPN
ftr-346	929	4	,	,	PUNCT
ftr-346	929	5	news	news	NOUN
ftr-346	929	6	analysis	analysis	NOUN
ftr-346	929	7	:	:	PUNCT
ftr-346	929	8	revenge	revenge	NOUN
ftr-346	929	9	of	of	ADP
ftr-346	929	10	the	the	DET
ftr-346	929	11	source	source	NOUN
ftr-346	929	12	countries	country	NOUN
ftr-346	929	13	,	,	PUNCT
ftr-346	929	14	part	part	NOUN
ftr-346	929	15	iii	iii	NOUN
ftr-346	929	16	:	:	PUNCT
ftr-346	929	17	source	source	NOUN
ftr-346	929	18	as	as	ADP
ftr-346	929	19	fiction	fiction	NOUN
ftr-346	929	20	,	,	PUNCT
ftr-346	929	21	40	40	NUM
ftr-346	929	22	tax	tax	NOUN
ftr-346	929	23	notes	note	NOUN
ftr-346	929	24	int'l	int'l	ADP
ftr-346	929	25	219	219	NUM
ftr-346	929	26	,	,	PUNCT
ftr-346	929	27	224	224	NUM
ftr-346	929	28	(	(	PUNCT
ftr-346	929	29	2005	2005	NUM
ftr-346	929	30	)	)	PUNCT
ftr-346	929	31	(	(	PUNCT
ftr-346	929	32	quoting	quote	VERB
ftr-346	929	33	from	from	ADP
ftr-346	929	34	a	a	DET
ftr-346	929	35	report	report	NOUN
ftr-346	929	36	given	give	VERB
ftr-346	929	37	by	by	ADP
ftr-346	929	38	angel	angel	NOUN
ftr-346	929	39	schindel	schindel	PROPN
ftr-346	929	40	and	and	CCONJ
ftr-346	929	41	adolfo	adolfo	PROPN
ftr-346	929	42	atchabahian	atchabahian	PROPN
ftr-346	929	43	at	at	ADP
ftr-346	929	44	the	the	DET
ftr-346	929	45	september	september	PROPN
ftr-346	929	46	12	12	NUM
ftr-346	929	47	-	-	SYM
ftr-346	929	48	16	16	NUM
ftr-346	929	49	,	,	PUNCT
ftr-346	929	50	2005	2005	NUM
ftr-346	929	51	,	,	PUNCT
ftr-346	929	52	international	international	ADJ
ftr-346	929	53	fiscal	fiscal	ADJ
ftr-346	929	54	association	association	PROPN
ftr-346	929	55	world	world	PROPN
ftr-346	929	56	congress	congress	PROPN
ftr-346	929	57	in	in	ADP
ftr-346	929	58	buenos	buenos	PROPN
ftr-346	929	59	aires	aires	PROPN
ftr-346	929	60	,	,	PUNCT
ftr-346	929	61	argentina	argentina	PROPN
ftr-346	929	62	)	)	PUNCT
ftr-346	929	63	.	.	PUNCT
ftr-346	930	1	consequently	consequently	ADV
ftr-346	930	2	,	,	PUNCT
ftr-346	930	3	there	there	PRON
ftr-346	930	4	is	be	VERB
ftr-346	930	5	"	"	PUNCT
ftr-346	930	6	a	a	DET
ftr-346	930	7	growing	grow	VERB
ftr-346	930	8	awareness	awareness	NOUN
ftr-346	930	9	that	that	SCONJ
ftr-346	930	10	the	the	DET
ftr-346	930	11	sensible	sensible	ADJ
ftr-346	930	12	approach	approach	NOUN
ftr-346	930	13	for	for	ADP
ftr-346	930	14	developing	develop	VERB
ftr-346	930	15	countries	country	NOUN
ftr-346	930	16	is	be	AUX
ftr-346	930	17	to	to	PART
ftr-346	930	18	withhold	withhold	VERB
ftr-346	930	19	"	"	PUNCT
ftr-346	930	20	tax	tax	NOUN
ftr-346	930	21	on	on	ADP
ftr-346	930	22	payments	payment	NOUN
ftr-346	930	23	of	of	ADP
ftr-346	930	24	portfolio	portfolio	NOUN
ftr-346	930	25	income	income	NOUN
ftr-346	930	26	to	to	ADP
ftr-346	930	27	foreign	foreign	ADJ
ftr-346	930	28	investors	investor	NOUN
ftr-346	930	29	.	.	PUNCT
ftr-346	931	1	i	i	PRON
ftr-346	931	2	d	d	PROPN
ftr-346	931	3	;	;	PUNCT
ftr-346	931	4	see	see	VERB
ftr-346	931	5	cockfield	cockfield	NOUN
ftr-346	931	6	,	,	PUNCT
ftr-346	931	7	supra	supra	PROPN
ftr-346	931	8	note	note	PROPN
ftr-346	931	9	84	84	NUM
ftr-346	931	10	,	,	PUNCT
ftr-346	931	11	at	at	ADP
ftr-346	931	12	176	176	NUM
ftr-346	931	13	(	(	PUNCT
ftr-346	931	14	pointing	point	VERB
ftr-346	931	15	out	out	ADP
ftr-346	931	16	that	that	SCONJ
ftr-346	931	17	many	many	ADJ
ftr-346	931	18	developing	develop	VERB
ftr-346	931	19	nations	nation	NOUN
ftr-346	931	20	prefer	prefer	VERB
ftr-346	931	21	the	the	DET
ftr-346	931	22	provisions	provision	NOUN
ftr-346	931	23	contained	contain	VERB
ftr-346	931	24	in	in	ADP
ftr-346	931	25	the	the	DET
ftr-346	931	26	united	united	PROPN
ftr-346	931	27	nations	nations	PROPN
ftr-346	931	28	model	model	PROPN
ftr-346	931	29	tax	tax	PROPN
ftr-346	931	30	treaty	treaty	PROPN
ftr-346	931	31	,	,	PUNCT
ftr-346	931	32	which	which	PRON
ftr-346	931	33	enhance	enhance	VERB
ftr-346	931	34	source	source	NOUN
ftr-346	931	35	taxation	taxation	NOUN
ftr-346	931	36	)	)	PUNCT
ftr-346	931	37	;	;	PUNCT
ftr-346	931	38	cf	cf	NOUN
ftr-346	931	39	oecd	oecd	PROPN
ftr-346	931	40	model	model	PROPN
ftr-346	931	41	2008	2008	NUM
ftr-346	931	42	,	,	PUNCT
ftr-346	931	43	supra	supra	PROPN
ftr-346	931	44	note	note	NOUN
ftr-346	931	45	78	78	NUM
ftr-346	931	46	,	,	PUNCT
ftr-346	931	47	at	at	ADP
ftr-346	931	48	positions	position	NOUN
ftr-346	931	49	on	on	ADP
ftr-346	931	50	article	article	NOUN
ftr-346	931	51	10	10	NUM
ftr-346	931	52	(	(	PUNCT
ftr-346	931	53	dividends	dividend	NOUN
ftr-346	931	54	)	)	PUNCT
ftr-346	931	55	and	and	CCONJ
ftr-346	931	56	its	its	PRON
ftr-346	931	57	commentary	commentary	NOUN
ftr-346	931	58	,	,	PUNCT
ftr-346	931	59	positions	position	NOUN
ftr-346	931	60	on	on	ADP
ftr-346	931	61	article	article	NOUN
ftr-346	931	62	11	11	NUM
ftr-346	931	63	(	(	PUNCT
ftr-346	931	64	interest	interest	NOUN
ftr-346	931	65	)	)	PUNCT
ftr-346	931	66	and	and	CCONJ
ftr-346	931	67	its	its	PRON
ftr-346	931	68	commentary	commentary	NOUN
ftr-346	931	69	,	,	PUNCT
ftr-346	931	70	positions	position	NOUN
ftr-346	931	71	on	on	ADP
ftr-346	931	72	article	article	NOUN
ftr-346	931	73	12	12	NUM
ftr-346	931	74	(	(	PUNCT
ftr-346	931	75	royalties	royalty	NOUN
ftr-346	931	76	)	)	PUNCT
ftr-346	931	77	and	and	CCONJ
ftr-346	931	78	its	its	PRON
ftr-346	931	79	commentary	commentary	NOUN
ftr-346	931	80	(	(	PUNCT
ftr-346	931	81	several	several	ADJ
ftr-346	931	82	developing	develop	VERB
ftr-346	931	83	countries	country	NOUN
ftr-346	931	84	reserving	reserve	VERB
ftr-346	931	85	their	their	PRON
ftr-346	931	86	positions	position	NOUN
ftr-346	931	87	on	on	ADP
ftr-346	931	88	deviating	deviate	VERB
ftr-346	931	89	from	from	ADP
ftr-346	931	90	the	the	DET
ftr-346	931	91	oecd	oecd	PROPN
ftr-346	931	92	treaty	treaty	NOUN
ftr-346	931	93	rates	rate	NOUN
ftr-346	931	94	for	for	ADP
ftr-346	931	95	dividends	dividend	NOUN
ftr-346	931	96	,	,	PUNCT
ftr-346	931	97	interest	interest	NOUN
ftr-346	931	98	,	,	PUNCT
ftr-346	931	99	and	and	CCONJ
ftr-346	931	100	royalties	royalty	NOUN
ftr-346	931	101	)	)	PUNCT
ftr-346	931	102	;	;	PUNCT
ftr-346	931	103	but	but	CCONJ
ftr-346	931	104	cf	cf	NOUN
ftr-346	931	105	keinan	keinan	NOUN
ftr-346	931	106	,	,	PUNCT
ftr-346	931	107	supra	supra	PROPN
ftr-346	931	108	note	note	PROPN
ftr-346	931	109	72	72	NUM
ftr-346	931	110	,	,	PUNCT
ftr-346	931	111	at	at	ADP
ftr-346	931	112	676	676	NUM
ftr-346	931	113	(	(	PUNCT
ftr-346	931	114	contending	contend	VERB
ftr-346	931	115	that	that	SCONJ
ftr-346	931	116	although	although	SCONJ
ftr-346	931	117	residency	residency	NOUN
ftr-346	931	118	taxation	taxation	NOUN
ftr-346	931	119	of	of	ADP
ftr-346	931	120	financial	financial	ADJ
ftr-346	931	121	transaction	transaction	NOUN
ftr-346	931	122	income	income	NOUN
ftr-346	931	123	"	"	PUNCT
ftr-346	931	124	would	would	AUX
ftr-346	931	125	shift	shift	VERB
ftr-346	931	126	revenue	revenue	NOUN
ftr-346	931	127	from	from	ADP
ftr-346	931	128	developing	develop	VERB
ftr-346	931	129	countries	country	NOUN
ftr-346	931	130	to	to	ADP
ftr-346	931	131	developed	develop	VERB
ftr-346	931	132	countries	country	NOUN
ftr-346	931	133	in	in	ADP
ftr-346	931	134	the	the	DET
ftr-346	931	135	short	short	ADJ
ftr-346	931	136	-	-	PUNCT
ftr-346	931	137	run	run	NOUN
ftr-346	931	138	,	,	PUNCT
ftr-346	931	139	"	"	PUNCT
ftr-346	931	140	it	it	PRON
ftr-346	931	141	would	would	AUX
ftr-346	931	142	benefit	benefit	VERB
ftr-346	931	143	developing	develop	VERB
ftr-346	931	144	countries	country	NOUN
ftr-346	931	145	in	in	ADP
ftr-346	931	146	the	the	DET
ftr-346	931	147	long	long	ADV
ftr-346	931	148	-	-	PUNCT
ftr-346	931	149	run	run	NOUN
ftr-346	931	150	)	)	PUNCT
ftr-346	931	151	.	.	PUNCT
ftr-346	932	1	232	232	X
ftr-346	932	2	.	.	PUNCT
ftr-346	933	1	with	with	ADP
ftr-346	933	2	only	only	ADV
ftr-346	933	3	some	some	DET
ftr-346	933	4	countries	country	NOUN
ftr-346	933	5	taxing	tax	VERB
ftr-346	933	6	portfolio	portfolio	NOUN
ftr-346	933	7	income	income	NOUN
ftr-346	933	8	,	,	PUNCT
ftr-346	933	9	it	it	PRON
ftr-346	933	10	can	can	AUX
ftr-346	933	11	be	be	AUX
ftr-346	933	12	expected	expect	VERB
ftr-346	933	13	that	that	SCONJ
ftr-346	933	14	most	most	ADJ
ftr-346	933	15	of	of	ADP
ftr-346	933	16	the	the	DET
ftr-346	933	17	tax	tax	NOUN
ftr-346	933	18	would	would	AUX
ftr-346	933	19	be	be	AUX
ftr-346	933	20	shifted	shift	VERB
ftr-346	933	21	to	to	ADP
ftr-346	933	22	the	the	DET
ftr-346	933	23	borrower	borrower	NOUN
ftr-346	933	24	in	in	ADP
ftr-346	933	25	the	the	DET
ftr-346	933	26	form	form	NOUN
ftr-346	933	27	of	of	ADP
ftr-346	933	28	higher	high	ADJ
ftr-346	933	29	interest	interest	NOUN
ftr-346	933	30	payments	payment	NOUN
ftr-346	933	31	.	.	PUNCT
ftr-346	934	1	see	see	VERB
ftr-346	934	2	mcintyre	mcintyre	PROPN
ftr-346	934	3	,	,	PUNCT
ftr-346	934	4	guidelines	guideline	NOUN
ftr-346	934	5	,	,	PUNCT
ftr-346	934	6	supra	supra	PROPN
ftr-346	934	7	note	note	NOUN
ftr-346	934	8	227	227	NUM
ftr-346	934	9	,	,	PUNCT
ftr-346	934	10	at	at	ADP
ftr-346	934	11	317	317	NUM
ftr-346	934	12	.	.	PUNCT
ftr-346	934	13	233	233	NUM
ftr-346	934	14	.	.	PUNCT
ftr-346	935	1	for	for	ADP
ftr-346	935	2	example	example	NOUN
ftr-346	935	3	,	,	PUNCT
ftr-346	935	4	a	a	DET
ftr-346	935	5	country	country	NOUN
ftr-346	935	6	that	that	PRON
ftr-346	935	7	wants	want	VERB
ftr-346	935	8	to	to	PART
ftr-346	935	9	curb	curb	VERB
ftr-346	935	10	imports	import	NOUN
ftr-346	935	11	may	may	AUX
ftr-346	935	12	enact	enact	VERB
ftr-346	935	13	a	a	DET
ftr-346	935	14	source	source	NOUN
ftr-346	935	15	rule	rule	NOUN
ftr-346	935	16	that	that	PRON
ftr-346	935	17	results	result	VERB
ftr-346	935	18	in	in	ADP
ftr-346	935	19	more	more	ADJ
ftr-346	935	20	domestic	domestic	ADJ
ftr-346	935	21	source	source	NOUN
ftr-346	935	22	income	income	NOUN
ftr-346	935	23	than	than	ADP
ftr-346	935	24	that	that	PRON
ftr-346	935	25	prescribed	prescribe	VERB
ftr-346	935	26	by	by	ADP
ftr-346	935	27	the	the	DET
ftr-346	935	28	multilateral	multilateral	ADJ
ftr-346	935	29	sourcing	sourcing	NOUN
ftr-346	935	30	standard	standard	NOUN
ftr-346	935	31	.	.	PUNCT
ftr-346	936	1	2011	2011	NUM
ftr-346	936	2	]	]	PUNCT
ftr-346	936	3	607	607	NUM
ftr-346	936	4	florida	florida	PROPN
ftr-346	936	5	tax	tax	NOUN
ftr-346	936	6	review	review	NOUN
ftr-346	936	7	that	that	PRON
ftr-346	936	8	relate	relate	VERB
ftr-346	936	9	to	to	ADP
ftr-346	936	10	the	the	DET
ftr-346	936	11	income	income	NOUN
ftr-346	936	12	and	and	CCONJ
ftr-346	936	13	(	(	PUNCT
ftr-346	936	14	ii	ii	NOUN
ftr-346	936	15	)	)	PUNCT
ftr-346	936	16	administrability	administrability	NOUN
ftr-346	936	17	.	.	PUNCT
ftr-346	937	1	this	this	DET
ftr-346	937	2	section	section	NOUN
ftr-346	937	3	uses	use	VERB
ftr-346	937	4	these	these	DET
ftr-346	937	5	principles	principle	NOUN
ftr-346	937	6	to	to	PART
ftr-346	937	7	develop	develop	VERB
ftr-346	937	8	a	a	DET
ftr-346	937	9	standard	standard	NOUN
ftr-346	937	10	that	that	PRON
ftr-346	937	11	can	can	AUX
ftr-346	937	12	be	be	AUX
ftr-346	937	13	used	use	VERB
ftr-346	937	14	to	to	PART
ftr-346	937	15	derive	derive	VERB
ftr-346	937	16	particular	particular	ADJ
ftr-346	937	17	source	source	NOUN
ftr-346	937	18	rules	rule	NOUN
ftr-346	937	19	.	.	PUNCT
ftr-346	938	1	as	as	ADP
ftr-346	938	2	a	a	DET
ftr-346	938	3	first	first	ADJ
ftr-346	938	4	step	step	NOUN
ftr-346	938	5	in	in	ADP
ftr-346	938	6	developing	develop	VERB
ftr-346	938	7	the	the	DET
ftr-346	938	8	standard	standard	NOUN
ftr-346	938	9	,	,	PUNCT
ftr-346	938	10	it	it	PRON
ftr-346	938	11	is	be	AUX
ftr-346	938	12	important	important	ADJ
ftr-346	938	13	to	to	PART
ftr-346	938	14	describe	describe	VERB
ftr-346	938	15	in	in	ADP
ftr-346	938	16	some	some	DET
ftr-346	938	17	detail	detail	NOUN
ftr-346	938	18	the	the	DET
ftr-346	938	19	types	type	NOUN
ftr-346	938	20	of	of	ADP
ftr-346	938	21	public	public	ADJ
ftr-346	938	22	benefits	benefit	NOUN
ftr-346	938	23	that	that	PRON
ftr-346	938	24	countries	country	NOUN
ftr-346	938	25	provide	provide	VERB
ftr-346	938	26	.	.	PUNCT
ftr-346	939	1	1	1	X
ftr-346	939	2	.	.	X
ftr-346	939	3	categorizing	categorize	VERB
ftr-346	939	4	and	and	CCONJ
ftr-346	939	5	describing	describe	VERB
ftr-346	939	6	governmental	governmental	ADJ
ftr-346	939	7	benefits	benefit	NOUN
ftr-346	939	8	that	that	PRON
ftr-346	939	9	relate	relate	VERB
ftr-346	939	10	to	to	ADP
ftr-346	939	11	income	income	NOUN
ftr-346	939	12	taxpayers	taxpayer	NOUN
ftr-346	939	13	receive	receive	VERB
ftr-346	939	14	numerous	numerous	ADJ
ftr-346	939	15	governmental	governmental	ADJ
ftr-346	939	16	benefits	benefit	NOUN
ftr-346	939	17	that	that	PRON
ftr-346	939	18	relate	relate	VERB
ftr-346	939	19	to	to	ADP
ftr-346	939	20	their	their	PRON
ftr-346	939	21	earning	earning	NOUN
ftr-346	939	22	and	and	CCONJ
ftr-346	939	23	enjoyment	enjoyment	NOUN
ftr-346	939	24	of	of	ADP
ftr-346	939	25	income	income	NOUN
ftr-346	939	26	.	.	PUNCT
ftr-346	940	1	the	the	DET
ftr-346	940	2	locations	location	NOUN
ftr-346	940	3	where	where	SCONJ
ftr-346	940	4	such	such	ADJ
ftr-346	940	5	governmental	governmental	ADJ
ftr-346	940	6	benefits	benefit	NOUN
ftr-346	940	7	are	be	AUX
ftr-346	940	8	provided	provide	VERB
ftr-346	940	9	can	can	AUX
ftr-346	940	10	be	be	AUX
ftr-346	940	11	grouped	group	VERB
ftr-346	940	12	into	into	ADP
ftr-346	940	13	three	three	NUM
ftr-346	940	14	categories	category	NOUN
ftr-346	940	15	:	:	PUNCT
ftr-346	940	16	the	the	DET
ftr-346	940	17	situs	situs	PROPN
ftr-346	940	18	of	of	ADP
ftr-346	940	19	the	the	DET
ftr-346	940	20	activities	activity	NOUN
ftr-346	940	21	giving	give	VERB
ftr-346	940	22	rise	rise	NOUN
ftr-346	940	23	to	to	ADP
ftr-346	940	24	income	income	NOUN
ftr-346	940	25	;	;	PUNCT
ftr-346	940	26	the	the	DET
ftr-346	940	27	destination	destination	NOUN
ftr-346	940	28	of	of	ADP
ftr-346	940	29	the	the	DET
ftr-346	940	30	property	property	NOUN
ftr-346	940	31	,	,	PUNCT
ftr-346	940	32	capital	capital	NOUN
ftr-346	940	33	,	,	PUNCT
ftr-346	940	34	or	or	CCONJ
ftr-346	940	35	services	service	NOUN
ftr-346	940	36	giving	give	VERB
ftr-346	940	37	rise	rise	NOUN
ftr-346	940	38	to	to	ADP
ftr-346	940	39	income	income	NOUN
ftr-346	940	40	;	;	PUNCT
ftr-346	940	41	and	and	CCONJ
ftr-346	940	42	the	the	DET
ftr-346	940	43	residence	residence	NOUN
ftr-346	940	44	of	of	ADP
ftr-346	940	45	the	the	DET
ftr-346	940	46	person	person	NOUN
ftr-346	940	47	receiving	receive	VERB
ftr-346	940	48	income	income	NOUN
ftr-346	940	49	.	.	PUNCT
ftr-346	941	1	each	each	PRON
ftr-346	941	2	of	of	ADP
ftr-346	941	3	these	these	PRON
ftr-346	941	4	is	be	AUX
ftr-346	941	5	examined	examine	VERB
ftr-346	941	6	below	below	ADV
ftr-346	941	7	.	.	PUNCT
ftr-346	942	1	a.	a.	NOUN
ftr-346	942	2	countries	country	NOUN
ftr-346	942	3	where	where	SCONJ
ftr-346	942	4	taxpayer	taxpayer	NOUN
ftr-346	942	5	conducts	conduct	VERB
ftr-346	942	6	activities	activity	NOUN
ftr-346	942	7	numerous	numerous	ADJ
ftr-346	942	8	public	public	ADJ
ftr-346	942	9	benefits	benefit	NOUN
ftr-346	942	10	arise	arise	VERB
ftr-346	942	11	from	from	ADP
ftr-346	942	12	government	government	NOUN
ftr-346	942	13	services	service	NOUN
ftr-346	942	14	that	that	PRON
ftr-346	942	15	are	be	AUX
ftr-346	942	16	provided	provide	VERB
ftr-346	942	17	in	in	ADP
ftr-346	942	18	countries	country	NOUN
ftr-346	942	19	where	where	SCONJ
ftr-346	942	20	taxpayers	taxpayer	NOUN
ftr-346	942	21	conduct	conduct	VERB
ftr-346	942	22	income	income	NOUN
ftr-346	942	23	-	-	PUNCT
ftr-346	942	24	producing	produce	VERB
ftr-346	942	25	activities	activity	NOUN
ftr-346	942	26	.	.	PUNCT
ftr-346	943	1	included	include	VERB
ftr-346	943	2	among	among	ADP
ftr-346	943	3	these	these	DET
ftr-346	943	4	public	public	ADJ
ftr-346	943	5	benefits	benefit	NOUN
ftr-346	943	6	are	be	AUX
ftr-346	943	7	physical	physical	ADJ
ftr-346	943	8	infrastructure	infrastructure	NOUN
ftr-346	943	9	(	(	PUNCT
ftr-346	943	10	e.g.	e.g.	ADV
ftr-346	943	11	,	,	PUNCT
ftr-346	943	12	roads	road	NOUN
ftr-346	943	13	and	and	CCONJ
ftr-346	943	14	telecommunications	telecommunication	NOUN
ftr-346	943	15	)	)	PUNCT
ftr-346	943	16	,	,	PUNCT
ftr-346	943	17	economic	economic	ADJ
ftr-346	943	18	infrastructure	infrastructure	NOUN
ftr-346	943	19	(	(	PUNCT
ftr-346	943	20	e.g.	e.g.	ADV
ftr-346	943	21	,	,	PUNCT
ftr-346	943	22	banking	banking	NOUN
ftr-346	943	23	systems	system	NOUN
ftr-346	943	24	)	)	PUNCT
ftr-346	943	25	,	,	PUNCT
ftr-346	943	26	legal	legal	ADJ
ftr-346	943	27	infrastructure	infrastructure	NOUN
ftr-346	943	28	(	(	PUNCT
ftr-346	943	29	e.g.	e.g.	ADV
ftr-346	943	30	,	,	PUNCT
ftr-346	943	31	court	court	NOUN
ftr-346	943	32	systems	system	NOUN
ftr-346	943	33	and	and	CCONJ
ftr-346	943	34	regulatory	regulatory	ADJ
ftr-346	943	35	agencies	agency	NOUN
ftr-346	943	36	)	)	PUNCT
ftr-346	943	37	,	,	PUNCT
ftr-346	943	38	public	public	ADJ
ftr-346	943	39	safety	safety	NOUN
ftr-346	943	40	,	,	PUNCT
ftr-346	943	41	national	national	ADJ
ftr-346	943	42	security	security	NOUN
ftr-346	943	43	,	,	PUNCT
ftr-346	943	44	and	and	CCONJ
ftr-346	943	45	a	a	DET
ftr-346	943	46	skilled	skilled	ADJ
ftr-346	943	47	workforce.234	workforce.234	NOUN
ftr-346	943	48	these	these	DET
ftr-346	943	49	products	product	NOUN
ftr-346	943	50	of	of	ADP
ftr-346	943	51	government	government	NOUN
ftr-346	943	52	activities	activity	NOUN
ftr-346	943	53	are	be	AUX
ftr-346	943	54	either	either	ADV
ftr-346	943	55	essential	essential	ADJ
ftr-346	943	56	for	for	ADP
ftr-346	943	57	,	,	PUNCT
ftr-346	943	58	or	or	CCONJ
ftr-346	943	59	contribute	contribute	VERB
ftr-346	943	60	greatly	greatly	ADV
ftr-346	943	61	to	to	ADP
ftr-346	943	62	,	,	PUNCT
ftr-346	943	63	the	the	DET
ftr-346	943	64	capacity	capacity	NOUN
ftr-346	943	65	of	of	ADP
ftr-346	943	66	taxpayers	taxpayer	NOUN
ftr-346	943	67	to	to	PART
ftr-346	943	68	carry	carry	VERB
ftr-346	943	69	on	on	ADP
ftr-346	943	70	activities	activity	NOUN
ftr-346	943	71	in	in	ADP
ftr-346	943	72	the	the	DET
ftr-346	943	73	particular	particular	ADJ
ftr-346	943	74	country	country	NOUN
ftr-346	943	75	.	.	PUNCT
ftr-346	944	1	as	as	SCONJ
ftr-346	944	2	discussed	discuss	VERB
ftr-346	944	3	previously	previously	ADV
ftr-346	944	4	,	,	PUNCT
ftr-346	944	5	2	2	NUM
ftr-346	944	6	3	3	NUM
ftr-346	944	7	5	5	NUM
ftr-346	944	8	the	the	DET
ftr-346	944	9	receipt	receipt	NOUN
ftr-346	944	10	of	of	ADP
ftr-346	944	11	these	these	DET
ftr-346	944	12	government	government	NOUN
ftr-346	944	13	benefits	benefit	NOUN
ftr-346	944	14	justifies	justify	VERB
ftr-346	944	15	a	a	DET
ftr-346	944	16	source	source	NOUN
ftr-346	944	17	tax	tax	NOUN
ftr-346	944	18	,	,	PUNCT
ftr-346	944	19	and	and	CCONJ
ftr-346	944	20	thus	thus	ADV
ftr-346	944	21	the	the	DET
ftr-346	944	22	location	location	NOUN
ftr-346	944	23	of	of	ADP
ftr-346	944	24	these	these	DET
ftr-346	944	25	benefits	benefit	NOUN
ftr-346	944	26	should	should	AUX
ftr-346	944	27	serve	serve	VERB
ftr-346	944	28	as	as	ADP
ftr-346	944	29	a	a	DET
ftr-346	944	30	basis	basis	NOUN
ftr-346	944	31	for	for	ADP
ftr-346	944	32	sourcing	source	VERB
ftr-346	944	33	income	income	NOUN
ftr-346	944	34	.	.	PUNCT
ftr-346	945	1	indeed	indeed	ADV
ftr-346	945	2	,	,	PUNCT
ftr-346	945	3	several	several	ADJ
ftr-346	945	4	of	of	ADP
ftr-346	945	5	the	the	DET
ftr-346	945	6	current	current	ADJ
ftr-346	945	7	source	source	NOUN
ftr-346	945	8	rules	rule	NOUN
ftr-346	945	9	determine	determine	VERB
ftr-346	945	10	the	the	DET
ftr-346	945	11	source	source	NOUN
ftr-346	945	12	of	of	ADP
ftr-346	945	13	income	income	NOUN
ftr-346	945	14	based	base	VERB
ftr-346	945	15	on	on	ADP
ftr-346	945	16	the	the	DET
ftr-346	945	17	location	location	NOUN
ftr-346	945	18	of	of	ADP
ftr-346	945	19	the	the	DET
ftr-346	945	20	economic	economic	ADJ
ftr-346	945	21	activities	activity	NOUN
ftr-346	945	22	giving	give	VERB
ftr-346	945	23	rise	rise	NOUN
ftr-346	945	24	to	to	ADP
ftr-346	945	25	the	the	DET
ftr-346	945	26	income	income	NOUN
ftr-346	945	27	,	,	PUNCT
ftr-346	945	28	which	which	PRON
ftr-346	945	29	can	can	AUX
ftr-346	945	30	be	be	AUX
ftr-346	945	31	viewed	view	VERB
ftr-346	945	32	as	as	ADP
ftr-346	945	33	a	a	DET
ftr-346	945	34	surrogate	surrogate	NOUN
ftr-346	945	35	for	for	ADP
ftr-346	945	36	the	the	DET
ftr-346	945	37	location	location	NOUN
ftr-346	945	38	of	of	ADP
ftr-346	945	39	the	the	DET
ftr-346	945	40	public	public	ADJ
ftr-346	945	41	benefits	benefit	NOUN
ftr-346	945	42	provided	provide	VERB
ftr-346	945	43	;	;	PUNCT
ftr-346	945	44	these	these	PRON
ftr-346	945	45	include	include	VERB
ftr-346	945	46	the	the	DET
ftr-346	945	47	rules	rule	NOUN
ftr-346	945	48	for	for	ADP
ftr-346	945	49	sourcing	source	VERB
ftr-346	945	50	service	service	NOUN
ftr-346	945	51	income236	income236	PROPN
ftr-346	945	52	and	and	CCONJ
ftr-346	945	53	manufacturing	manufacture	VERB
ftr-346	945	54	income.23	income.23	PROPN
ftr-346	945	55	7	7	NUM
ftr-346	945	56	b.	b.	PROPN
ftr-346	945	57	countries	country	NOUN
ftr-346	945	58	in	in	ADP
ftr-346	945	59	which	which	PRON
ftr-346	945	60	taxpayer	taxpayer	NOUN
ftr-346	945	61	provides	provide	VERB
ftr-346	945	62	property	property	NOUN
ftr-346	945	63	,	,	PUNCT
ftr-346	945	64	capital	capital	NOUN
ftr-346	945	65	,	,	PUNCT
ftr-346	945	66	or	or	CCONJ
ftr-346	945	67	services	service	NOUN
ftr-346	945	68	where	where	SCONJ
ftr-346	945	69	a	a	DET
ftr-346	945	70	taxpayer	taxpayer	NOUN
ftr-346	945	71	provides	provide	VERB
ftr-346	945	72	property	property	NOUN
ftr-346	945	73	,	,	PUNCT
ftr-346	945	74	capital	capital	NOUN
ftr-346	945	75	,	,	PUNCT
ftr-346	945	76	or	or	CCONJ
ftr-346	945	77	services	service	NOUN
ftr-346	945	78	into	into	ADP
ftr-346	945	79	a	a	DET
ftr-346	945	80	country	country	NOUN
ftr-346	945	81	,	,	PUNCT
ftr-346	945	82	the	the	DET
ftr-346	945	83	country	country	NOUN
ftr-346	945	84	of	of	ADP
ftr-346	945	85	destination	destination	NOUN
ftr-346	945	86	is	be	AUX
ftr-346	945	87	providing	provide	VERB
ftr-346	945	88	the	the	DET
ftr-346	945	89	taxpayer	taxpayer	NOUN
ftr-346	945	90	with	with	ADP
ftr-346	945	91	governmental	governmental	ADJ
ftr-346	945	92	benefits	benefit	NOUN
ftr-346	945	93	that	that	PRON
ftr-346	945	94	relate	relate	VERB
ftr-346	945	95	to	to	ADP
ftr-346	945	96	the	the	DET
ftr-346	945	97	earning	earning	NOUN
ftr-346	945	98	of	of	ADP
ftr-346	945	99	income	income	NOUN
ftr-346	945	100	.	.	PUNCT
ftr-346	946	1	this	this	PRON
ftr-346	946	2	is	be	AUX
ftr-346	946	3	most	most	ADJ
ftr-346	946	4	234	234	NUM
ftr-346	946	5	.	.	PUNCT
ftr-346	947	1	see	see	VERB
ftr-346	947	2	shay	shay	PROPN
ftr-346	947	3	,	,	PUNCT
ftr-346	947	4	fleming	fleming	PROPN
ftr-346	947	5	&	&	CCONJ
ftr-346	947	6	peroni	peroni	PROPN
ftr-346	947	7	,	,	PUNCT
ftr-346	947	8	source	source	NOUN
ftr-346	947	9	rules	rule	NOUN
ftr-346	947	10	,	,	PUNCT
ftr-346	947	11	supra	supra	PROPN
ftr-346	947	12	note	note	NOUN
ftr-346	947	13	1	1	NUM
ftr-346	947	14	,	,	PUNCT
ftr-346	947	15	at	at	ADP
ftr-346	947	16	90	90	NUM
ftr-346	947	17	.	.	NOUN
ftr-346	947	18	235	235	NUM
ftr-346	947	19	.	.	PUNCT
ftr-346	948	1	see	see	VERB
ftr-346	948	2	supra	supra	PROPN
ftr-346	948	3	part	part	PROPN
ftr-346	948	4	11i.b.1	11i.b.1	PROPN
ftr-346	948	5	.	.	PUNCT
ftr-346	948	6	236	236	NUM
ftr-346	948	7	.	.	PUNCT
ftr-346	949	1	see	see	VERB
ftr-346	949	2	supra	supra	PROPN
ftr-346	949	3	note	note	PROPN
ftr-346	949	4	29	29	NUM
ftr-346	949	5	and	and	CCONJ
ftr-346	949	6	accompanying	accompany	VERB
ftr-346	949	7	text	text	NOUN
ftr-346	949	8	.	.	PUNCT
ftr-346	950	1	237	237	NUM
ftr-346	950	2	.	.	PUNCT
ftr-346	951	1	see	see	VERB
ftr-346	951	2	supra	supra	PROPN
ftr-346	951	3	note	note	PROPN
ftr-346	951	4	34	34	NUM
ftr-346	951	5	and	and	CCONJ
ftr-346	951	6	accompanying	accompany	VERB
ftr-346	951	7	text	text	NOUN
ftr-346	951	8	.	.	PUNCT
ftr-346	952	1	608	608	NUM
ftr-346	953	1	[	[	X
ftr-346	953	2	vol	vol	NOUN
ftr-346	953	3	.	.	PUNCT
ftr-346	954	1	11:7	11:7	NUM
ftr-346	954	2	sourcing	sourcing	NOUN
ftr-346	954	3	income	income	NOUN
ftr-346	954	4	among	among	ADP
ftr-346	954	5	nations	nation	NOUN
ftr-346	954	6	easily	easily	ADV
ftr-346	954	7	understood	understand	VERB
ftr-346	954	8	in	in	ADP
ftr-346	954	9	the	the	DET
ftr-346	954	10	form	form	NOUN
ftr-346	954	11	of	of	ADP
ftr-346	954	12	legal	legal	ADJ
ftr-346	954	13	protections	protection	NOUN
ftr-346	954	14	provided	provide	VERB
ftr-346	954	15	by	by	ADP
ftr-346	954	16	a	a	DET
ftr-346	954	17	destination	destination	NOUN
ftr-346	954	18	country	country	NOUN
ftr-346	954	19	to	to	ADP
ftr-346	954	20	a	a	DET
ftr-346	954	21	taxpayer	taxpayer	NOUN
ftr-346	954	22	in	in	ADP
ftr-346	954	23	connection	connection	NOUN
ftr-346	954	24	with	with	ADP
ftr-346	954	25	royalties	royalty	NOUN
ftr-346	954	26	received	receive	VERB
ftr-346	954	27	for	for	ADP
ftr-346	954	28	licensing	license	VERB
ftr-346	954	29	patents	patent	NOUN
ftr-346	954	30	,	,	PUNCT
ftr-346	954	31	copyrights	copyright	NOUN
ftr-346	954	32	,	,	PUNCT
ftr-346	954	33	or	or	CCONJ
ftr-346	954	34	other	other	ADJ
ftr-346	954	35	intangibles	intangible	NOUN
ftr-346	954	36	for	for	ADP
ftr-346	954	37	use	use	NOUN
ftr-346	954	38	in	in	ADP
ftr-346	954	39	that	that	DET
ftr-346	954	40	country.23	country.23	NOUN
ftr-346	954	41	8	8	NUM
ftr-346	954	42	in	in	ADP
ftr-346	954	43	this	this	DET
ftr-346	954	44	regard	regard	NOUN
ftr-346	954	45	,	,	PUNCT
ftr-346	954	46	the	the	DET
ftr-346	954	47	source	source	NOUN
ftr-346	954	48	rules	rule	VERB
ftr-346	954	49	typically	typically	ADV
ftr-346	954	50	source	source	VERB
ftr-346	954	51	royalty	royalty	NOUN
ftr-346	954	52	income	income	NOUN
ftr-346	954	53	based	base	VERB
ftr-346	954	54	on	on	ADP
ftr-346	954	55	the	the	DET
ftr-346	954	56	location	location	NOUN
ftr-346	954	57	of	of	ADP
ftr-346	954	58	the	the	DET
ftr-346	954	59	legal	legal	ADJ
ftr-346	954	60	protections.239	protections.239	PROPN
ftr-346	954	61	destination	destination	NOUN
ftr-346	954	62	countries	country	NOUN
ftr-346	954	63	provide	provide	VERB
ftr-346	954	64	other	other	ADJ
ftr-346	954	65	public	public	ADJ
ftr-346	954	66	benefits	benefit	NOUN
ftr-346	954	67	to	to	ADP
ftr-346	954	68	taxpayers	taxpayer	NOUN
ftr-346	954	69	as	as	ADV
ftr-346	954	70	well	well	ADV
ftr-346	954	71	.	.	PUNCT
ftr-346	955	1	for	for	ADP
ftr-346	955	2	example	example	NOUN
ftr-346	955	3	,	,	PUNCT
ftr-346	955	4	when	when	SCONJ
ftr-346	955	5	a	a	DET
ftr-346	955	6	taxpayer	taxpayer	NOUN
ftr-346	955	7	is	be	AUX
ftr-346	955	8	providing	provide	VERB
ftr-346	955	9	capital	capital	NOUN
ftr-346	955	10	to	to	ADP
ftr-346	955	11	a	a	DET
ftr-346	955	12	corporation	corporation	NOUN
ftr-346	955	13	,	,	PUNCT
ftr-346	955	14	both	both	CCONJ
ftr-346	955	15	the	the	DET
ftr-346	955	16	country	country	NOUN
ftr-346	955	17	(	(	PUNCT
ftr-346	955	18	or	or	CCONJ
ftr-346	955	19	countries	country	NOUN
ftr-346	955	20	)	)	PUNCT
ftr-346	955	21	where	where	SCONJ
ftr-346	955	22	the	the	DET
ftr-346	955	23	corporation	corporation	NOUN
ftr-346	955	24	conducts	conduct	VERB
ftr-346	955	25	activities	activity	NOUN
ftr-346	955	26	as	as	ADV
ftr-346	955	27	well	well	ADV
ftr-346	955	28	as	as	ADP
ftr-346	955	29	the	the	DET
ftr-346	955	30	country	country	NOUN
ftr-346	955	31	under	under	ADP
ftr-346	955	32	whose	whose	DET
ftr-346	955	33	laws	law	NOUN
ftr-346	955	34	the	the	DET
ftr-346	955	35	corporation	corporation	NOUN
ftr-346	955	36	is	be	AUX
ftr-346	955	37	formed	form	VERB
ftr-346	955	38	are	be	AUX
ftr-346	955	39	providing	provide	VERB
ftr-346	955	40	benefits	benefit	NOUN
ftr-346	955	41	that	that	PRON
ftr-346	955	42	contribute	contribute	VERB
ftr-346	955	43	to	to	ADP
ftr-346	955	44	the	the	DET
ftr-346	955	45	taxpayer	taxpayer	NOUN
ftr-346	955	46	's	's	PART
ftr-346	955	47	ability	ability	NOUN
ftr-346	955	48	to	to	PART
ftr-346	955	49	receive	receive	VERB
ftr-346	955	50	dividend	dividend	NOUN
ftr-346	955	51	income	income	NOUN
ftr-346	955	52	and	and	CCONJ
ftr-346	955	53	stock	stock	NOUN
ftr-346	955	54	gains	gain	NOUN
ftr-346	955	55	;	;	PUNCT
ftr-346	955	56	the	the	DET
ftr-346	955	57	former	former	ADJ
ftr-346	955	58	country	country	NOUN
ftr-346	955	59	provides	provide	VERB
ftr-346	955	60	benefits	benefit	NOUN
ftr-346	955	61	in	in	ADP
ftr-346	955	62	support	support	NOUN
ftr-346	955	63	of	of	ADP
ftr-346	955	64	the	the	DET
ftr-346	955	65	corporation	corporation	NOUN
ftr-346	955	66	's	's	PART
ftr-346	955	67	activities	activity	NOUN
ftr-346	955	68	and	and	CCONJ
ftr-346	955	69	the	the	DET
ftr-346	955	70	latter	latter	ADJ
ftr-346	955	71	country	country	NOUN
ftr-346	955	72	provides	provide	VERB
ftr-346	955	73	the	the	DET
ftr-346	955	74	legal	legal	ADJ
ftr-346	955	75	infrastructure	infrastructure	NOUN
ftr-346	955	76	that	that	PRON
ftr-346	955	77	protects	protect	VERB
ftr-346	955	78	and	and	CCONJ
ftr-346	955	79	regulates	regulate	VERB
ftr-346	955	80	the	the	DET
ftr-346	955	81	taxpayer	taxpayer	NOUN
ftr-346	955	82	's	's	PART
ftr-346	955	83	investment	investment	NOUN
ftr-346	955	84	in	in	ADP
ftr-346	955	85	the	the	DET
ftr-346	955	86	corporation.240	corporation.240	PROPN
ftr-346	955	87	current	current	ADJ
ftr-346	955	88	u.s	u.s	PROPN
ftr-346	955	89	.	.	PROPN
ftr-346	955	90	law	law	NOUN
ftr-346	955	91	recognizes	recognize	VERB
ftr-346	955	92	both	both	DET
ftr-346	955	93	types	type	NOUN
ftr-346	955	94	of	of	ADP
ftr-346	955	95	public	public	ADJ
ftr-346	955	96	benefits	benefit	NOUN
ftr-346	955	97	in	in	ADP
ftr-346	955	98	sourcing	source	VERB
ftr-346	955	99	dividend	dividend	NOUN
ftr-346	955	100	income	income	NOUN
ftr-346	955	101	,	,	PUNCT
ftr-346	955	102	with	with	ADP
ftr-346	955	103	dividends	dividend	NOUN
ftr-346	955	104	generally	generally	ADV
ftr-346	955	105	sourced	source	VERB
ftr-346	955	106	according	accord	VERB
ftr-346	955	107	to	to	ADP
ftr-346	955	108	the	the	DET
ftr-346	955	109	corporation	corporation	NOUN
ftr-346	955	110	's	's	PART
ftr-346	955	111	country	country	NOUN
ftr-346	955	112	of	of	ADP
ftr-346	955	113	incorporation	incorporation	NOUN
ftr-346	955	114	,	,	PUNCT
ftr-346	955	115	but	but	CCONJ
ftr-346	955	116	with	with	ADP
ftr-346	955	117	exceptions	exception	NOUN
ftr-346	955	118	that	that	PRON
ftr-346	955	119	look	look	VERB
ftr-346	955	120	to	to	ADP
ftr-346	955	121	the	the	DET
ftr-346	955	122	place	place	NOUN
ftr-346	955	123	of	of	ADP
ftr-346	955	124	substantial	substantial	ADJ
ftr-346	955	125	business	business	NOUN
ftr-346	955	126	activity	activity	NOUN
ftr-346	955	127	conducted	conduct	VERB
ftr-346	955	128	by	by	ADP
ftr-346	955	129	the	the	DET
ftr-346	955	130	company.2	company.2	PROPN
ftr-346	955	131	4	4	NUM
ftr-346	955	132	1	1	NUM
ftr-346	955	133	similarly	similarly	ADV
ftr-346	955	134	,	,	PUNCT
ftr-346	955	135	a	a	DET
ftr-346	955	136	taxpayer	taxpayer	NOUN
ftr-346	955	137	who	who	PRON
ftr-346	955	138	loans	loan	VERB
ftr-346	955	139	money	money	NOUN
ftr-346	955	140	indirectly	indirectly	ADV
ftr-346	955	141	profits	profit	VERB
ftr-346	955	142	from	from	ADP
ftr-346	955	143	the	the	DET
ftr-346	955	144	public	public	ADJ
ftr-346	955	145	benefits	benefit	NOUN
ftr-346	955	146	received	receive	VERB
ftr-346	955	147	by	by	ADP
ftr-346	955	148	the	the	DET
ftr-346	955	149	borrower	borrower	NOUN
ftr-346	955	150	in	in	ADP
ftr-346	955	151	connection	connection	NOUN
ftr-346	955	152	with	with	ADP
ftr-346	955	153	the	the	DET
ftr-346	955	154	borrower	borrower	NOUN
ftr-346	955	155	's	's	PART
ftr-346	955	156	incomeproducing	incomeproduce	VERB
ftr-346	955	157	activities	activity	NOUN
ftr-346	955	158	,	,	PUNCT
ftr-346	955	159	which	which	PRON
ftr-346	955	160	provide	provide	VERB
ftr-346	955	161	the	the	DET
ftr-346	955	162	borrower	borrower	NOUN
ftr-346	955	163	with	with	ADP
ftr-346	955	164	funds	fund	NOUN
ftr-346	955	165	to	to	PART
ftr-346	955	166	pay	pay	VERB
ftr-346	955	167	interest	interest	NOUN
ftr-346	955	168	to	to	ADP
ftr-346	955	169	the	the	DET
ftr-346	955	170	taxpayer.24	taxpayer.24	NOUN
ftr-346	955	171	2	2	NUM
ftr-346	955	172	the	the	DET
ftr-346	955	173	current	current	ADJ
ftr-346	955	174	u.s	u.s	PROPN
ftr-346	955	175	.	.	PROPN
ftr-346	955	176	source	source	NOUN
ftr-346	955	177	rule	rule	NOUN
ftr-346	955	178	is	be	AUX
ftr-346	955	179	generally	generally	ADV
ftr-346	955	180	in	in	ADP
ftr-346	955	181	accord	accord	NOUN
ftr-346	955	182	with	with	ADP
ftr-346	955	183	this	this	DET
ftr-346	955	184	view	view	NOUN
ftr-346	955	185	,	,	PUNCT
ftr-346	955	186	as	as	SCONJ
ftr-346	955	187	it	it	PRON
ftr-346	955	188	sources	source	VERB
ftr-346	955	189	interest	interest	NOUN
ftr-346	955	190	income	income	NOUN
ftr-346	955	191	based	base	VERB
ftr-346	955	192	on	on	ADP
ftr-346	955	193	the	the	DET
ftr-346	955	194	residence	residence	NOUN
ftr-346	955	195	(	(	PUNCT
ftr-346	955	196	in	in	ADP
ftr-346	955	197	the	the	DET
ftr-346	955	198	case	case	NOUN
ftr-346	955	199	of	of	ADP
ftr-346	955	200	noncorporate	noncorporate	ADJ
ftr-346	955	201	borrowers	borrower	NOUN
ftr-346	955	202	)	)	PUNCT
ftr-346	955	203	or	or	CCONJ
ftr-346	955	204	country	country	NOUN
ftr-346	955	205	of	of	ADP
ftr-346	955	206	incorporation	incorporation	NOUN
ftr-346	955	207	(	(	PUNCT
ftr-346	955	208	in	in	ADP
ftr-346	955	209	the	the	DET
ftr-346	955	210	case	case	NOUN
ftr-346	955	211	of	of	ADP
ftr-346	955	212	corporate	corporate	ADJ
ftr-346	955	213	borrowers	borrower	NOUN
ftr-346	955	214	)	)	PUNCT
ftr-346	955	215	of	of	ADP
ftr-346	955	216	the	the	DET
ftr-346	955	217	debtor	debtor	NOUN
ftr-346	955	218	,	,	PUNCT
ftr-346	955	219	unless	unless	SCONJ
ftr-346	955	220	the	the	DET
ftr-346	955	221	debtor	debtor	NOUN
ftr-346	955	222	has	have	VERB
ftr-346	955	223	substantial	substantial	ADJ
ftr-346	955	224	business	business	NOUN
ftr-346	955	225	activities	activity	NOUN
ftr-346	955	226	or	or	CCONJ
ftr-346	955	227	a	a	DET
ftr-346	955	228	banking	banking	NOUN
ftr-346	955	229	branch	branch	NOUN
ftr-346	955	230	outside	outside	ADP
ftr-346	955	231	its	its	PRON
ftr-346	955	232	country	country	NOUN
ftr-346	955	233	of	of	ADP
ftr-346	955	234	residence	residence	NOUN
ftr-346	955	235	or	or	CCONJ
ftr-346	955	236	incorporation	incorporation	NOUN
ftr-346	955	237	.	.	PUNCT
ftr-346	956	1	2	2	NUM
ftr-346	956	2	43	43	NUM
ftr-346	956	3	in	in	ADP
ftr-346	956	4	addition	addition	NOUN
ftr-346	956	5	,	,	PUNCT
ftr-346	956	6	the	the	DET
ftr-346	956	7	country	country	NOUN
ftr-346	956	8	of	of	ADP
ftr-346	956	9	destination	destination	NOUN
ftr-346	956	10	provides	provide	VERB
ftr-346	956	11	significant	significant	ADJ
ftr-346	956	12	public	public	ADJ
ftr-346	956	13	benefits	benefit	NOUN
ftr-346	956	14	by	by	ADP
ftr-346	956	15	performing	perform	VERB
ftr-346	956	16	the	the	DET
ftr-346	956	17	governmental	governmental	ADJ
ftr-346	956	18	services	service	NOUN
ftr-346	956	19	essential	essential	ADJ
ftr-346	956	20	for	for	ADP
ftr-346	956	21	establishing	establish	VERB
ftr-346	956	22	a	a	DET
ftr-346	956	23	market	market	NOUN
ftr-346	956	24	for	for	ADP
ftr-346	956	25	a	a	DET
ftr-346	956	26	taxpayer	taxpayer	NOUN
ftr-346	956	27	's	's	PART
ftr-346	956	28	goods	good	NOUN
ftr-346	956	29	and	and	CCONJ
ftr-346	956	30	services	service	NOUN
ftr-346	956	31	.	.	PUNCT
ftr-346	957	1	2	2	NUM
ftr-346	957	2	44	44	NUM
ftr-346	957	3	the	the	DET
ftr-346	957	4	market	market	NOUN
ftr-346	957	5	in	in	ADP
ftr-346	957	6	any	any	DET
ftr-346	957	7	country	country	NOUN
ftr-346	957	8	238	238	NUM
ftr-346	957	9	.	.	PUNCT
ftr-346	958	1	see	see	VERB
ftr-346	958	2	ali	ali	PROPN
ftr-346	958	3	project	project	PROPN
ftr-346	958	4	i	i	PROPN
ftr-346	958	5	,	,	PUNCT
ftr-346	958	6	supra	supra	PROPN
ftr-346	958	7	note	note	PROPN
ftr-346	958	8	14	14	NUM
ftr-346	958	9	,	,	PUNCT
ftr-346	958	10	at	at	ADP
ftr-346	958	11	45	45	NUM
ftr-346	958	12	;	;	PUNCT
ftr-346	958	13	shay	shay	PROPN
ftr-346	958	14	,	,	PUNCT
ftr-346	958	15	fleming	fleming	PROPN
ftr-346	958	16	&	&	CCONJ
ftr-346	958	17	peroni	peroni	PROPN
ftr-346	958	18	,	,	PUNCT
ftr-346	958	19	source	source	NOUN
ftr-346	958	20	rules	rule	NOUN
ftr-346	958	21	,	,	PUNCT
ftr-346	958	22	supra	supra	PROPN
ftr-346	958	23	note	note	NOUN
ftr-346	958	24	1	1	NUM
ftr-346	958	25	,	,	PUNCT
ftr-346	958	26	at	at	ADP
ftr-346	958	27	143	143	NUM
ftr-346	958	28	;	;	PUNCT
ftr-346	958	29	lokken	lokken	VERB
ftr-346	958	30	,	,	PUNCT
ftr-346	958	31	intellectual	intellectual	ADJ
ftr-346	958	32	property	property	NOUN
ftr-346	958	33	,	,	PUNCT
ftr-346	958	34	supra	supra	PROPN
ftr-346	958	35	note	note	NOUN
ftr-346	958	36	57	57	NUM
ftr-346	958	37	,	,	PUNCT
ftr-346	958	38	at	at	ADP
ftr-346	958	39	240	240	NUM
ftr-346	958	40	-	-	SYM
ftr-346	958	41	41	41	NUM
ftr-346	958	42	.	.	PUNCT
ftr-346	959	1	239	239	NUM
ftr-346	959	2	.	.	PUNCT
ftr-346	960	1	see	see	VERB
ftr-346	960	2	supra	supra	PROPN
ftr-346	960	3	notes	note	VERB
ftr-346	960	4	25	25	NUM
ftr-346	960	5	-	-	SYM
ftr-346	960	6	26	26	NUM
ftr-346	960	7	and	and	CCONJ
ftr-346	960	8	accompanying	accompany	VERB
ftr-346	960	9	text	text	NOUN
ftr-346	960	10	.	.	PUNCT
ftr-346	961	1	240	240	NUM
ftr-346	961	2	.	.	PUNCT
ftr-346	962	1	see	see	VERB
ftr-346	962	2	ali	ali	PROPN
ftr-346	962	3	project	project	PROPN
ftr-346	962	4	i	i	PROPN
ftr-346	962	5	,	,	PUNCT
ftr-346	962	6	supra	supra	PROPN
ftr-346	962	7	note	note	PROPN
ftr-346	962	8	14	14	NUM
ftr-346	962	9	,	,	PUNCT
ftr-346	962	10	at	at	ADP
ftr-346	962	11	63	63	NUM
ftr-346	962	12	.	.	PUNCT
ftr-346	963	1	241	241	X
ftr-346	963	2	.	.	PUNCT
ftr-346	964	1	see	see	VERB
ftr-346	964	2	supra	supra	PROPN
ftr-346	964	3	notes	note	VERB
ftr-346	964	4	19	19	NUM
ftr-346	964	5	-	-	SYM
ftr-346	964	6	20	20	NUM
ftr-346	964	7	and	and	CCONJ
ftr-346	964	8	accompanying	accompany	VERB
ftr-346	964	9	text	text	NOUN
ftr-346	964	10	.	.	PUNCT
ftr-346	965	1	242	242	NUM
ftr-346	965	2	.	.	PUNCT
ftr-346	965	3	cf	cf	NOUN
ftr-346	965	4	lokken	lokken	PROPN
ftr-346	965	5	,	,	PUNCT
ftr-346	965	6	source	source	NOUN
ftr-346	965	7	,	,	PUNCT
ftr-346	965	8	supra	supra	PROPN
ftr-346	965	9	note	note	PROPN
ftr-346	965	10	49	49	NUM
ftr-346	965	11	,	,	PUNCT
ftr-346	965	12	at	at	ADP
ftr-346	965	13	7	7	NUM
ftr-346	965	14	(	(	PUNCT
ftr-346	965	15	stating	state	VERB
ftr-346	965	16	that	that	SCONJ
ftr-346	965	17	under	under	ADP
ftr-346	965	18	a	a	DET
ftr-346	965	19	benefitsbased	benefitsbase	VERB
ftr-346	965	20	model	model	NOUN
ftr-346	965	21	for	for	ADP
ftr-346	965	22	sourcing	source	VERB
ftr-346	965	23	income	income	NOUN
ftr-346	965	24	,	,	PUNCT
ftr-346	965	25	"	"	PUNCT
ftr-346	965	26	interest	interest	NOUN
ftr-346	965	27	originates	originate	NOUN
ftr-346	965	28	where	where	SCONJ
ftr-346	965	29	the	the	DET
ftr-346	965	30	borrower	borrower	NOUN
ftr-346	965	31	utilizes	utilize	VERB
ftr-346	965	32	the	the	DET
ftr-346	965	33	borrowed	borrow	VERB
ftr-346	965	34	funds	fund	NOUN
ftr-346	965	35	because	because	SCONJ
ftr-346	965	36	governmental	governmental	ADJ
ftr-346	965	37	services	service	NOUN
ftr-346	965	38	and	and	CCONJ
ftr-346	965	39	protections	protection	NOUN
ftr-346	965	40	at	at	ADP
ftr-346	965	41	that	that	DET
ftr-346	965	42	location	location	NOUN
ftr-346	965	43	are	be	AUX
ftr-346	965	44	central	central	ADJ
ftr-346	965	45	to	to	ADP
ftr-346	965	46	the	the	DET
ftr-346	965	47	success	success	NOUN
ftr-346	965	48	of	of	ADP
ftr-346	965	49	the	the	DET
ftr-346	965	50	borrower	borrower	NOUN
ftr-346	965	51	's	's	PART
ftr-346	965	52	venture	venture	NOUN
ftr-346	965	53	,	,	PUNCT
ftr-346	965	54	which	which	PRON
ftr-346	965	55	generates	generate	VERB
ftr-346	965	56	the	the	DET
ftr-346	965	57	capacity	capacity	NOUN
ftr-346	965	58	to	to	PART
ftr-346	965	59	pay	pay	VERB
ftr-346	965	60	interest	interest	NOUN
ftr-346	965	61	on	on	ADP
ftr-346	965	62	the	the	DET
ftr-346	965	63	loan	loan	NOUN
ftr-346	965	64	"	"	PUNCT
ftr-346	965	65	)	)	PUNCT
ftr-346	965	66	;	;	PUNCT
ftr-346	965	67	ali	ali	PROPN
ftr-346	965	68	project	project	PROPN
ftr-346	965	69	i	i	PROPN
ftr-346	965	70	,	,	PUNCT
ftr-346	965	71	supra	supra	PROPN
ftr-346	965	72	note	note	PROPN
ftr-346	965	73	14	14	NUM
ftr-346	965	74	,	,	PUNCT
ftr-346	965	75	at	at	ADP
ftr-346	965	76	67	67	NUM
ftr-346	965	77	(	(	PUNCT
ftr-346	965	78	stating	state	VERB
ftr-346	965	79	that	that	SCONJ
ftr-346	965	80	the	the	DET
ftr-346	965	81	general	general	ADJ
ftr-346	965	82	principle	principle	NOUN
ftr-346	965	83	under	under	ADP
ftr-346	965	84	the	the	DET
ftr-346	965	85	current	current	ADJ
ftr-346	965	86	source	source	NOUN
ftr-346	965	87	rules	rule	NOUN
ftr-346	965	88	for	for	ADP
ftr-346	965	89	interest	interest	NOUN
ftr-346	965	90	appears	appear	VERB
ftr-346	965	91	to	to	PART
ftr-346	965	92	be	be	AUX
ftr-346	965	93	that	that	SCONJ
ftr-346	965	94	the	the	DET
ftr-346	965	95	interest	interest	NOUN
ftr-346	965	96	is	be	AUX
ftr-346	965	97	sourced	source	VERB
ftr-346	965	98	in	in	ADP
ftr-346	965	99	the	the	DET
ftr-346	965	100	country	country	NOUN
ftr-346	965	101	that	that	PRON
ftr-346	965	102	is	be	AUX
ftr-346	965	103	reasonably	reasonably	ADV
ftr-346	965	104	presumed	presume	VERB
ftr-346	965	105	to	to	PART
ftr-346	965	106	be	be	AUX
ftr-346	965	107	the	the	DET
ftr-346	965	108	place	place	NOUN
ftr-346	965	109	where	where	SCONJ
ftr-346	965	110	the	the	DET
ftr-346	965	111	borrower	borrower	NOUN
ftr-346	965	112	derives	derive	VERB
ftr-346	965	113	the	the	DET
ftr-346	965	114	income	income	NOUN
ftr-346	965	115	or	or	CCONJ
ftr-346	965	116	wealth	wealth	NOUN
ftr-346	965	117	that	that	PRON
ftr-346	965	118	funds	fund	VERB
ftr-346	965	119	the	the	DET
ftr-346	965	120	interest	interest	NOUN
ftr-346	965	121	payments	payment	NOUN
ftr-346	965	122	)	)	PUNCT
ftr-346	965	123	.	.	PUNCT
ftr-346	966	1	243	243	NUM
ftr-346	966	2	.	.	PUNCT
ftr-346	967	1	see	see	VERB
ftr-346	967	2	supra	supra	PROPN
ftr-346	967	3	notes	note	VERB
ftr-346	967	4	17	17	NUM
ftr-346	967	5	-	-	SYM
ftr-346	967	6	18	18	NUM
ftr-346	967	7	and	and	CCONJ
ftr-346	967	8	accompanying	accompany	VERB
ftr-346	967	9	text	text	NOUN
ftr-346	967	10	.	.	PUNCT
ftr-346	968	1	244	244	NUM
ftr-346	968	2	.	.	PUNCT
ftr-346	969	1	see	see	VERB
ftr-346	969	2	shay	shay	PROPN
ftr-346	969	3	,	,	PUNCT
ftr-346	969	4	fleming	fleming	PROPN
ftr-346	969	5	&	&	CCONJ
ftr-346	969	6	peroni	peroni	PROPN
ftr-346	969	7	,	,	PUNCT
ftr-346	969	8	source	source	NOUN
ftr-346	969	9	rules	rule	NOUN
ftr-346	969	10	,	,	PUNCT
ftr-346	969	11	supra	supra	PROPN
ftr-346	969	12	note	note	NOUN
ftr-346	969	13	1	1	NUM
ftr-346	969	14	,	,	PUNCT
ftr-346	969	15	at	at	ADP
ftr-346	969	16	91	91	NUM
ftr-346	969	17	;	;	PUNCT
ftr-346	969	18	aviyonah	aviyonah	PROPN
ftr-346	969	19	,	,	PUNCT
ftr-346	969	20	electronic	electronic	ADJ
ftr-346	969	21	commerce	commerce	NOUN
ftr-346	969	22	,	,	PUNCT
ftr-346	969	23	supra	supra	PROPN
ftr-346	969	24	note	note	PROPN
ftr-346	969	25	135	135	NUM
ftr-346	969	26	,	,	PUNCT
ftr-346	969	27	at	at	ADP
ftr-346	969	28	540	540	NUM
ftr-346	969	29	;	;	PUNCT
ftr-346	970	1	cf	cf	NOUN
ftr-346	970	2	ali	ali	PROPN
ftr-346	970	3	project	project	PROPN
ftr-346	970	4	i	i	PROPN
ftr-346	970	5	,	,	PUNCT
ftr-346	970	6	supra	supra	PROPN
ftr-346	970	7	note	note	PROPN
ftr-346	970	8	6092011	6092011	NUM
ftr-346	970	9	]	]	PUNCT
ftr-346	971	1	florida	florida	PROPN
ftr-346	971	2	tax	tax	NOUN
ftr-346	971	3	review	review	NOUN
ftr-346	971	4	could	could	AUX
ftr-346	971	5	not	not	PART
ftr-346	971	6	exist	exist	VERB
ftr-346	971	7	without	without	ADP
ftr-346	971	8	the	the	DET
ftr-346	971	9	necessary	necessary	ADJ
ftr-346	971	10	physical	physical	ADJ
ftr-346	971	11	,	,	PUNCT
ftr-346	971	12	economic	economic	ADJ
ftr-346	971	13	,	,	PUNCT
ftr-346	971	14	and	and	CCONJ
ftr-346	971	15	legal	legal	ADJ
ftr-346	971	16	infrastructure	infrastructure	NOUN
ftr-346	971	17	,	,	PUNCT
ftr-346	971	18	and	and	CCONJ
ftr-346	971	19	this	this	PRON
ftr-346	971	20	is	be	AUX
ftr-346	971	21	largely	largely	ADV
ftr-346	971	22	a	a	DET
ftr-346	971	23	result	result	NOUN
ftr-346	971	24	of	of	ADP
ftr-346	971	25	governmental	governmental	ADJ
ftr-346	971	26	functions.2	functions.2	NOUN
ftr-346	971	27	45	45	NUM
ftr-346	971	28	and	and	CCONJ
ftr-346	971	29	by	by	ADP
ftr-346	971	30	accessing	access	VERB
ftr-346	971	31	a	a	DET
ftr-346	971	32	country	country	NOUN
ftr-346	971	33	's	's	PART
ftr-346	971	34	market	market	NOUN
ftr-346	971	35	through	through	ADP
ftr-346	971	36	the	the	DET
ftr-346	971	37	sale	sale	NOUN
ftr-346	971	38	of	of	ADP
ftr-346	971	39	goods	good	NOUN
ftr-346	971	40	and	and	CCONJ
ftr-346	971	41	services	service	NOUN
ftr-346	971	42	,	,	PUNCT
ftr-346	971	43	a	a	DET
ftr-346	971	44	taxpayer	taxpayer	NOUN
ftr-346	971	45	is	be	AUX
ftr-346	971	46	benefiting	benefit	VERB
ftr-346	971	47	from	from	ADP
ftr-346	971	48	these	these	DET
ftr-346	971	49	governmental	governmental	ADJ
ftr-346	971	50	activities	activity	NOUN
ftr-346	971	51	,	,	PUNCT
ftr-346	971	52	thus	thus	ADV
ftr-346	971	53	justifying	justify	VERB
ftr-346	971	54	a	a	DET
ftr-346	971	55	source	source	NOUN
ftr-346	971	56	tax	tax	NOUN
ftr-346	971	57	to	to	ADP
ftr-346	971	58	some	some	DET
ftr-346	971	59	degree	degree	NOUN
ftr-346	971	60	on	on	ADP
ftr-346	971	61	the	the	DET
ftr-346	971	62	income	income	NOUN
ftr-346	971	63	earned	earn	VERB
ftr-346	971	64	.	.	PUNCT
ftr-346	972	1	while	while	SCONJ
ftr-346	972	2	current	current	ADJ
ftr-346	972	3	u.s	u.s	PROPN
ftr-346	972	4	.	.	PROPN
ftr-346	972	5	law	law	NOUN
ftr-346	972	6	does	do	AUX
ftr-346	972	7	not	not	PART
ftr-346	972	8	appear	appear	VERB
ftr-346	972	9	to	to	PART
ftr-346	972	10	recognize	recognize	VERB
ftr-346	972	11	market	market	NOUN
ftr-346	972	12	access	access	NOUN
ftr-346	972	13	as	as	ADP
ftr-346	972	14	a	a	DET
ftr-346	972	15	basis	basis	NOUN
ftr-346	972	16	for	for	ADP
ftr-346	972	17	sourcing	sourcing	NOUN
ftr-346	972	18	income,24	income,24	VERB
ftr-346	972	19	6	6	NUM
ftr-346	972	20	several	several	ADJ
ftr-346	972	21	leading	lead	VERB
ftr-346	972	22	commentators	commentator	NOUN
ftr-346	972	23	advocate	advocate	VERB
ftr-346	972	24	that	that	SCONJ
ftr-346	972	25	the	the	DET
ftr-346	972	26	united	united	PROPN
ftr-346	972	27	states	states	PROPN
ftr-346	972	28	should	should	AUX
ftr-346	972	29	tax	tax	VERB
ftr-346	972	30	nonresidents	nonresident	NOUN
ftr-346	972	31	as	as	ADP
ftr-346	972	32	a	a	DET
ftr-346	972	33	charge	charge	NOUN
ftr-346	972	34	for	for	ADP
ftr-346	972	35	exploiting	exploit	VERB
ftr-346	972	36	the	the	DET
ftr-346	972	37	u.s	u.s	PROPN
ftr-346	972	38	.	.	PROPN
ftr-346	972	39	market,2	market,2	NOUN
ftr-346	972	40	47	47	NUM
ftr-346	972	41	and	and	CCONJ
ftr-346	972	42	other	other	ADJ
ftr-346	972	43	notable	notable	ADJ
ftr-346	972	44	analysts	analyst	NOUN
ftr-346	972	45	view	view	VERB
ftr-346	972	46	market	market	NOUN
ftr-346	972	47	access	access	NOUN
ftr-346	972	48	as	as	ADP
ftr-346	972	49	a	a	DET
ftr-346	972	50	legitimate	legitimate	ADJ
ftr-346	972	51	basis	basis	NOUN
ftr-346	972	52	for	for	ADP
ftr-346	972	53	exercising	exercise	VERB
ftr-346	972	54	source	source	NOUN
ftr-346	972	55	taxation	taxation	NOUN
ftr-346	972	56	in	in	ADP
ftr-346	972	57	general.248	general.248	PROPN
ftr-346	972	58	14	14	NUM
ftr-346	972	59	,	,	PUNCT
ftr-346	972	60	at	at	ADP
ftr-346	972	61	20	20	NUM
ftr-346	972	62	(	(	PUNCT
ftr-346	972	63	stating	state	VERB
ftr-346	972	64	that	that	SCONJ
ftr-346	972	65	it	it	PRON
ftr-346	972	66	might	might	AUX
ftr-346	972	67	be	be	AUX
ftr-346	972	68	appropriate	appropriate	ADJ
ftr-346	972	69	to	to	PART
ftr-346	972	70	source	source	VERB
ftr-346	972	71	income	income	NOUN
ftr-346	972	72	from	from	ADP
ftr-346	972	73	the	the	DET
ftr-346	972	74	sale	sale	NOUN
ftr-346	972	75	of	of	ADP
ftr-346	972	76	inventory	inventory	NOUN
ftr-346	972	77	in	in	ADP
ftr-346	972	78	the	the	DET
ftr-346	972	79	country	country	NOUN
ftr-346	972	80	in	in	ADP
ftr-346	972	81	which	which	PRON
ftr-346	972	82	the	the	DET
ftr-346	972	83	purchaser	purchaser	NOUN
ftr-346	972	84	is	be	AUX
ftr-346	972	85	located	locate	VERB
ftr-346	972	86	,	,	PUNCT
ftr-346	972	87	because	because	SCONJ
ftr-346	972	88	it	it	PRON
ftr-346	972	89	is	be	AUX
ftr-346	972	90	the	the	DET
ftr-346	972	91	country	country	NOUN
ftr-346	972	92	that	that	PRON
ftr-346	972	93	"	"	PUNCT
ftr-346	972	94	has	have	AUX
ftr-346	972	95	provided	provide	VERB
ftr-346	972	96	the	the	DET
ftr-346	972	97	market	market	NOUN
ftr-346	972	98	for	for	ADP
ftr-346	972	99	the	the	DET
ftr-346	972	100	property	property	NOUN
ftr-346	972	101	sold	sell	VERB
ftr-346	972	102	"	"	PUNCT
ftr-346	972	103	)	)	PUNCT
ftr-346	972	104	.	.	PUNCT
ftr-346	973	1	245	245	NUM
ftr-346	973	2	.	.	PUNCT
ftr-346	974	1	see	see	VERB
ftr-346	974	2	shay	shay	PROPN
ftr-346	974	3	,	,	PUNCT
ftr-346	974	4	fleming	fleming	PROPN
ftr-346	974	5	&	&	CCONJ
ftr-346	974	6	peroni	peroni	PROPN
ftr-346	974	7	,	,	PUNCT
ftr-346	974	8	source	source	NOUN
ftr-346	974	9	rules	rule	NOUN
ftr-346	974	10	,	,	PUNCT
ftr-346	974	11	supra	supra	PROPN
ftr-346	974	12	note	note	NOUN
ftr-346	974	13	1	1	NUM
ftr-346	974	14	,	,	PUNCT
ftr-346	974	15	at	at	ADP
ftr-346	974	16	91	91	NUM
ftr-346	974	17	;	;	PUNCT
ftr-346	974	18	cf	cf	NOUN
ftr-346	974	19	oecd	oecd	PROPN
ftr-346	974	20	,	,	PUNCT
ftr-346	974	21	e	e	NOUN
ftr-346	974	22	-	-	NOUN
ftr-346	974	23	commerce	commerce	NOUN
ftr-346	974	24	,	,	PUNCT
ftr-346	974	25	supra	supra	PROPN
ftr-346	974	26	note	note	VERB
ftr-346	974	27	107	107	NUM
ftr-346	974	28	,	,	PUNCT
ftr-346	974	29	at	at	ADP
ftr-346	974	30	14	14	NUM
ftr-346	974	31	(	(	PUNCT
ftr-346	974	32	some	some	DET
ftr-346	974	33	members	member	NOUN
ftr-346	974	34	of	of	ADP
ftr-346	974	35	the	the	DET
ftr-346	974	36	technical	technical	ADJ
ftr-346	974	37	advisory	advisory	ADJ
ftr-346	974	38	group	group	NOUN
ftr-346	974	39	studying	study	VERB
ftr-346	974	40	the	the	DET
ftr-346	974	41	taxation	taxation	NOUN
ftr-346	974	42	of	of	ADP
ftr-346	974	43	electronic	electronic	ADJ
ftr-346	974	44	commerce	commerce	NOUN
ftr-346	974	45	concluding	conclude	VERB
ftr-346	974	46	that	that	DET
ftr-346	974	47	source	source	NOUN
ftr-346	974	48	taxation	taxation	NOUN
ftr-346	974	49	of	of	ADP
ftr-346	974	50	a	a	DET
ftr-346	974	51	supplier	supplier	NOUN
ftr-346	974	52	not	not	PART
ftr-346	974	53	physically	physically	ADV
ftr-346	974	54	present	present	ADJ
ftr-346	974	55	in	in	ADP
ftr-346	974	56	a	a	DET
ftr-346	974	57	market	market	NOUN
ftr-346	974	58	country	country	NOUN
ftr-346	974	59	is	be	AUX
ftr-346	974	60	justified	justify	VERB
ftr-346	974	61	because	because	SCONJ
ftr-346	974	62	the	the	DET
ftr-346	974	63	business	business	NOUN
ftr-346	974	64	profits	profit	NOUN
ftr-346	974	65	derive	derive	VERB
ftr-346	974	66	partly	partly	ADV
ftr-346	974	67	from	from	ADP
ftr-346	974	68	the	the	DET
ftr-346	974	69	use	use	NOUN
ftr-346	974	70	of	of	ADP
ftr-346	974	71	the	the	DET
ftr-346	974	72	country	country	NOUN
ftr-346	974	73	's	's	PART
ftr-346	974	74	infrastructure	infrastructure	NOUN
ftr-346	974	75	,	,	PUNCT
ftr-346	974	76	such	such	ADJ
ftr-346	974	77	as	as	ADP
ftr-346	974	78	"	"	PUNCT
ftr-346	974	79	means	mean	NOUN
ftr-346	974	80	of	of	ADP
ftr-346	974	81	transportation	transportation	NOUN
ftr-346	974	82	(	(	PUNCT
ftr-346	974	83	such	such	ADJ
ftr-346	974	84	as	as	ADP
ftr-346	974	85	roads	road	NOUN
ftr-346	974	86	)	)	PUNCT
ftr-346	974	87	,	,	PUNCT
ftr-346	974	88	public	public	ADJ
ftr-346	974	89	safety	safety	NOUN
ftr-346	974	90	,	,	PUNCT
ftr-346	974	91	a	a	DET
ftr-346	974	92	legal	legal	ADJ
ftr-346	974	93	system	system	NOUN
ftr-346	974	94	that	that	PRON
ftr-346	974	95	ensure	ensure	VERB
ftr-346	974	96	the	the	DET
ftr-346	974	97	protection	protection	NOUN
ftr-346	974	98	of	of	ADP
ftr-346	974	99	property	property	NOUN
ftr-346	974	100	rights	right	NOUN
ftr-346	974	101	and	and	CCONJ
ftr-346	974	102	a	a	DET
ftr-346	974	103	financial	financial	ADJ
ftr-346	974	104	infrastructure	infrastructure	NOUN
ftr-346	974	105	"	"	PUNCT
ftr-346	974	106	)	)	PUNCT
ftr-346	974	107	.	.	PUNCT
ftr-346	975	1	246	246	NUM
ftr-346	975	2	.	.	PUNCT
ftr-346	976	1	an	an	DET
ftr-346	976	2	exception	exception	NOUN
ftr-346	976	3	to	to	ADP
ftr-346	976	4	this	this	PRON
ftr-346	976	5	may	may	AUX
ftr-346	976	6	be	be	AUX
ftr-346	976	7	the	the	DET
ftr-346	976	8	source	source	NOUN
ftr-346	976	9	rule	rule	NOUN
ftr-346	976	10	for	for	ADP
ftr-346	976	11	international	international	ADJ
ftr-346	976	12	communications	communication	NOUN
ftr-346	976	13	income	income	NOUN
ftr-346	976	14	that	that	PRON
ftr-346	976	15	is	be	AUX
ftr-346	976	16	earned	earn	VERB
ftr-346	976	17	by	by	ADP
ftr-346	976	18	u.s	u.s	PROPN
ftr-346	976	19	.	.	PROPN
ftr-346	976	20	persons	person	NOUN
ftr-346	976	21	,	,	PUNCT
ftr-346	976	22	which	which	PRON
ftr-346	976	23	treats	treat	VERB
ftr-346	976	24	50	50	NUM
ftr-346	976	25	percent	percent	NOUN
ftr-346	976	26	of	of	ADP
ftr-346	976	27	such	such	ADJ
ftr-346	976	28	income	income	NOUN
ftr-346	976	29	as	as	ADP
ftr-346	976	30	foreign	foreign	ADJ
ftr-346	976	31	source	source	NOUN
ftr-346	976	32	,	,	PUNCT
ftr-346	976	33	possibly	possibly	ADV
ftr-346	976	34	because	because	SCONJ
ftr-346	976	35	the	the	DET
ftr-346	976	36	u.s	u.s	PROPN
ftr-346	976	37	.	.	PROPN
ftr-346	976	38	person	person	NOUN
ftr-346	976	39	is	be	AUX
ftr-346	976	40	viewed	view	VERB
ftr-346	976	41	as	as	ADP
ftr-346	976	42	having	having	AUX
ftr-346	976	43	accessed	access	VERB
ftr-346	976	44	a	a	DET
ftr-346	976	45	foreign	foreign	ADJ
ftr-346	976	46	country	country	NOUN
ftr-346	976	47	's	's	PART
ftr-346	976	48	market	market	NOUN
ftr-346	976	49	by	by	ADP
ftr-346	976	50	transmitting	transmit	VERB
ftr-346	976	51	communications	communication	NOUN
ftr-346	976	52	or	or	CCONJ
ftr-346	976	53	data	datum	NOUN
ftr-346	976	54	to	to	ADP
ftr-346	976	55	that	that	DET
ftr-346	976	56	country	country	NOUN
ftr-346	976	57	.	.	PUNCT
ftr-346	977	1	see	see	VERB
ftr-346	977	2	i.r.c	i.r.c	NOUN
ftr-346	977	3	.	.	PUNCT
ftr-346	978	1	§	§	PROPN
ftr-346	978	2	863(e	863(e	PROPN
ftr-346	978	3	)	)	PUNCT
ftr-346	978	4	.	.	PUNCT
ftr-346	979	1	while	while	SCONJ
ftr-346	979	2	not	not	PART
ftr-346	979	3	based	base	VERB
ftr-346	979	4	on	on	ADP
ftr-346	979	5	the	the	DET
ftr-346	979	6	market	market	NOUN
ftr-346	979	7	access	access	NOUN
ftr-346	979	8	rationale	rationale	NOUN
ftr-346	979	9	,	,	PUNCT
ftr-346	979	10	the	the	DET
ftr-346	979	11	title	title	NOUN
ftr-346	979	12	passage	passage	NOUN
ftr-346	979	13	rule	rule	NOUN
ftr-346	979	14	that	that	PRON
ftr-346	979	15	applies	apply	VERB
ftr-346	979	16	under	under	ADP
ftr-346	979	17	u.s	u.s	PROPN
ftr-346	979	18	.	.	PROPN
ftr-346	979	19	law	law	NOUN
ftr-346	979	20	for	for	ADP
ftr-346	979	21	inventory	inventory	NOUN
ftr-346	979	22	sales	sale	NOUN
ftr-346	979	23	can	can	AUX
ftr-346	979	24	produce	produce	VERB
ftr-346	979	25	a	a	DET
ftr-346	979	26	source	source	NOUN
ftr-346	979	27	designation	designation	NOUN
ftr-346	979	28	that	that	PRON
ftr-346	979	29	is	be	AUX
ftr-346	979	30	consistent	consistent	ADJ
ftr-346	979	31	with	with	ADP
ftr-346	979	32	a	a	DET
ftr-346	979	33	market	market	NOUN
ftr-346	979	34	access	access	NOUN
ftr-346	979	35	approach	approach	NOUN
ftr-346	979	36	.	.	PUNCT
ftr-346	980	1	for	for	ADP
ftr-346	980	2	example	example	NOUN
ftr-346	980	3	,	,	PUNCT
ftr-346	980	4	where	where	SCONJ
ftr-346	980	5	inventory	inventory	NOUN
ftr-346	980	6	is	be	AUX
ftr-346	980	7	sold	sell	VERB
ftr-346	980	8	into	into	ADP
ftr-346	980	9	a	a	DET
ftr-346	980	10	foreign	foreign	ADJ
ftr-346	980	11	country	country	NOUN
ftr-346	980	12	with	with	ADP
ftr-346	980	13	title	title	NOUN
ftr-346	980	14	passing	pass	VERB
ftr-346	980	15	to	to	ADP
ftr-346	980	16	the	the	DET
ftr-346	980	17	buyer	buyer	NOUN
ftr-346	980	18	in	in	ADP
ftr-346	980	19	that	that	DET
ftr-346	980	20	country	country	NOUN
ftr-346	980	21	,	,	PUNCT
ftr-346	980	22	the	the	DET
ftr-346	980	23	income	income	NOUN
ftr-346	980	24	will	will	AUX
ftr-346	980	25	be	be	AUX
ftr-346	980	26	foreign	foreign	ADJ
ftr-346	980	27	source	source	NOUN
ftr-346	980	28	.	.	PUNCT
ftr-346	981	1	of	of	ADP
ftr-346	981	2	course	course	NOUN
ftr-346	981	3	,	,	PUNCT
ftr-346	981	4	sales	sale	NOUN
ftr-346	981	5	into	into	ADP
ftr-346	981	6	the	the	DET
ftr-346	981	7	foreign	foreign	ADJ
ftr-346	981	8	country	country	NOUN
ftr-346	981	9	can	can	AUX
ftr-346	981	10	also	also	ADV
ftr-346	981	11	generate	generate	VERB
ftr-346	981	12	u.s	u.s	PROPN
ftr-346	981	13	.	.	PROPN
ftr-346	981	14	income	income	NOUN
ftr-346	981	15	if	if	SCONJ
ftr-346	981	16	title	title	NOUN
ftr-346	981	17	to	to	ADP
ftr-346	981	18	the	the	DET
ftr-346	981	19	goods	good	NOUN
ftr-346	981	20	passes	pass	VERB
ftr-346	981	21	in	in	ADP
ftr-346	981	22	the	the	DET
ftr-346	981	23	united	united	PROPN
ftr-346	981	24	states	states	PROPN
ftr-346	981	25	.	.	PUNCT
ftr-346	982	1	in	in	ADP
ftr-346	982	2	any	any	DET
ftr-346	982	3	event	event	NOUN
ftr-346	982	4	,	,	PUNCT
ftr-346	982	5	simply	simply	ADV
ftr-346	982	6	selling	sell	VERB
ftr-346	982	7	inventory	inventory	NOUN
ftr-346	982	8	into	into	ADP
ftr-346	982	9	a	a	DET
ftr-346	982	10	country	country	NOUN
ftr-346	982	11	is	be	AUX
ftr-346	982	12	not	not	PART
ftr-346	982	13	likely	likely	ADJ
ftr-346	982	14	to	to	PART
ftr-346	982	15	result	result	VERB
ftr-346	982	16	in	in	ADP
ftr-346	982	17	a	a	DET
ftr-346	982	18	source	source	NOUN
ftr-346	982	19	tax	tax	NOUN
ftr-346	982	20	in	in	ADP
ftr-346	982	21	the	the	DET
ftr-346	982	22	absence	absence	NOUN
ftr-346	982	23	of	of	ADP
ftr-346	982	24	some	some	DET
ftr-346	982	25	other	other	ADJ
ftr-346	982	26	business	business	NOUN
ftr-346	982	27	activity	activity	NOUN
ftr-346	982	28	in	in	ADP
ftr-346	982	29	that	that	DET
ftr-346	982	30	country	country	NOUN
ftr-346	982	31	(	(	PUNCT
ftr-346	982	32	and	and	CCONJ
ftr-346	982	33	possibly	possibly	ADV
ftr-346	982	34	a	a	DET
ftr-346	982	35	fixed	fix	VERB
ftr-346	982	36	place	place	NOUN
ftr-346	982	37	of	of	ADP
ftr-346	982	38	business	business	NOUN
ftr-346	982	39	if	if	SCONJ
ftr-346	982	40	a	a	DET
ftr-346	982	41	treaty	treaty	NOUN
ftr-346	982	42	applies	apply	VERB
ftr-346	982	43	)	)	PUNCT
ftr-346	982	44	.	.	PUNCT
ftr-346	983	1	see	see	VERB
ftr-346	983	2	supra	supra	PROPN
ftr-346	983	3	notes	note	VERB
ftr-346	983	4	36	36	NUM
ftr-346	983	5	-	-	SYM
ftr-346	983	6	38	38	NUM
ftr-346	983	7	and	and	CCONJ
ftr-346	983	8	accompanying	accompany	VERB
ftr-346	983	9	text	text	NOUN
ftr-346	983	10	.	.	PUNCT
ftr-346	984	1	247	247	NUM
ftr-346	984	2	.	.	PUNCT
ftr-346	985	1	see	see	VERB
ftr-346	985	2	shay	shay	PROPN
ftr-346	985	3	,	,	PUNCT
ftr-346	985	4	fleming	fleming	PROPN
ftr-346	985	5	&	&	CCONJ
ftr-346	985	6	peroni	peroni	PROPN
ftr-346	985	7	,	,	PUNCT
ftr-346	985	8	source	source	NOUN
ftr-346	985	9	rules	rule	NOUN
ftr-346	985	10	,	,	PUNCT
ftr-346	985	11	supra	supra	PROPN
ftr-346	985	12	note	note	NOUN
ftr-346	985	13	1	1	NUM
ftr-346	985	14	,	,	PUNCT
ftr-346	985	15	at	at	ADP
ftr-346	985	16	91	91	NUM
ftr-346	985	17	.	.	PUNCT
ftr-346	985	18	248	248	NUM
ftr-346	985	19	.	.	PUNCT
ftr-346	986	1	see	see	VERB
ftr-346	986	2	avi	avi	NOUN
ftr-346	986	3	-	-	PUNCT
ftr-346	986	4	yonah	yonah	ADJ
ftr-346	986	5	,	,	PUNCT
ftr-346	986	6	electronic	electronic	ADJ
ftr-346	986	7	commerce	commerce	NOUN
ftr-346	986	8	,	,	PUNCT
ftr-346	986	9	supra	supra	PROPN
ftr-346	986	10	note	note	PROPN
ftr-346	986	11	135	135	NUM
ftr-346	986	12	,	,	PUNCT
ftr-346	986	13	at	at	ADP
ftr-346	986	14	540	540	NUM
ftr-346	986	15	;	;	PUNCT
ftr-346	986	16	cf	cf	NOUN
ftr-346	986	17	graetz	graetz	NOUN
ftr-346	986	18	,	,	PUNCT
ftr-346	986	19	inadequate	inadequate	ADJ
ftr-346	986	20	principles	principle	NOUN
ftr-346	986	21	,	,	PUNCT
ftr-346	986	22	supra	supra	PROPN
ftr-346	986	23	note	note	NOUN
ftr-346	986	24	97	97	NUM
ftr-346	986	25	,	,	PUNCT
ftr-346	986	26	at	at	ADP
ftr-346	986	27	299	299	NUM
ftr-346	986	28	(	(	PUNCT
ftr-346	986	29	stating	state	VERB
ftr-346	986	30	that	that	SCONJ
ftr-346	986	31	countries	country	NOUN
ftr-346	986	32	that	that	PRON
ftr-346	986	33	supply	supply	VERB
ftr-346	986	34	only	only	ADV
ftr-346	986	35	a	a	DET
ftr-346	986	36	market	market	NOUN
ftr-346	986	37	for	for	ADP
ftr-346	986	38	goods	good	NOUN
ftr-346	986	39	and	and	CCONJ
ftr-346	986	40	services	service	NOUN
ftr-346	986	41	may	may	AUX
ftr-346	986	42	have	have	VERB
ftr-346	986	43	a	a	DET
ftr-346	986	44	basis	basis	NOUN
ftr-346	986	45	for	for	ADP
ftr-346	986	46	exercising	exercise	VERB
ftr-346	986	47	source	source	NOUN
ftr-346	986	48	taxation	taxation	NOUN
ftr-346	986	49	)	)	PUNCT
ftr-346	986	50	.	.	PUNCT
ftr-346	987	1	in	in	ADP
ftr-346	987	2	this	this	DET
ftr-346	987	3	regard	regard	NOUN
ftr-346	987	4	,	,	PUNCT
ftr-346	987	5	the	the	DET
ftr-346	987	6	oecd	oecd	PROPN
ftr-346	987	7	technical	technical	PROPN
ftr-346	987	8	advisory	advisory	PROPN
ftr-346	987	9	group	group	NOUN
ftr-346	987	10	that	that	PRON
ftr-346	987	11	was	be	AUX
ftr-346	987	12	established	establish	VERB
ftr-346	987	13	to	to	PART
ftr-346	987	14	address	address	VERB
ftr-346	987	15	the	the	DET
ftr-346	987	16	taxation	taxation	NOUN
ftr-346	987	17	of	of	ADP
ftr-346	987	18	electronic	electronic	ADJ
ftr-346	987	19	commerce	commerce	NOUN
ftr-346	987	20	could	could	AUX
ftr-346	987	21	not	not	PART
ftr-346	987	22	reach	reach	VERB
ftr-346	987	23	an	an	DET
ftr-346	987	24	agreement	agreement	NOUN
ftr-346	987	25	as	as	ADP
ftr-346	987	26	to	to	ADP
ftr-346	987	27	whether	whether	SCONJ
ftr-346	987	28	or	or	CCONJ
ftr-346	987	29	not	not	PART
ftr-346	987	30	a	a	DET
ftr-346	987	31	supplier	supplier	NOUN
ftr-346	987	32	that	that	PRON
ftr-346	987	33	is	be	AUX
ftr-346	987	34	not	not	PART
ftr-346	987	35	physically	physically	ADV
ftr-346	987	36	present	present	ADJ
ftr-346	987	37	in	in	ADP
ftr-346	987	38	a	a	DET
ftr-346	987	39	country	country	NOUN
ftr-346	987	40	may	may	AUX
ftr-346	987	41	be	be	AUX
ftr-346	987	42	viewed	view	VERB
ftr-346	987	43	as	as	ADP
ftr-346	987	44	using	use	VERB
ftr-346	987	45	that	that	DET
ftr-346	987	46	country	country	NOUN
ftr-346	987	47	's	's	PART
ftr-346	987	48	economic	economic	ADJ
ftr-346	987	49	and	and	CCONJ
ftr-346	987	50	legal	legal	ADJ
ftr-346	987	51	infrastructure	infrastructure	NOUN
ftr-346	987	52	so	so	SCONJ
ftr-346	987	53	as	as	SCONJ
ftr-346	987	54	to	to	PART
ftr-346	987	55	justify	justify	VERB
ftr-346	987	56	source	source	NOUN
ftr-346	987	57	taxation	taxation	NOUN
ftr-346	987	58	of	of	ADP
ftr-346	987	59	a	a	DET
ftr-346	987	60	portion	portion	NOUN
ftr-346	987	61	of	of	ADP
ftr-346	987	62	the	the	DET
ftr-346	987	63	enterprise	enterprise	NOUN
ftr-346	987	64	's	's	PART
ftr-346	987	65	profits	profit	NOUN
ftr-346	987	66	.	.	PUNCT
ftr-346	988	1	see	see	VERB
ftr-346	988	2	oecd	oecd	PROPN
ftr-346	988	3	,	,	PUNCT
ftr-346	988	4	e	e	NOUN
ftr-346	988	5	-	-	NOUN
ftr-346	988	6	commerce	commerce	NOUN
ftr-346	988	7	,	,	PUNCT
ftr-346	988	8	supra	supra	PROPN
ftr-346	988	9	note	note	VERB
ftr-346	988	10	107	107	NUM
ftr-346	988	11	,	,	PUNCT
ftr-346	988	12	at	at	ADP
ftr-346	988	13	14	14	NUM
ftr-346	988	14	.	.	PUNCT
ftr-346	989	1	610	610	NUM
ftr-346	990	1	[	[	X
ftr-346	990	2	vol	vol	NOUN
ftr-346	990	3	.	.	PUNCT
ftr-346	991	1	11:7	11:7	NUM
ftr-346	991	2	sourcing	sourcing	NOUN
ftr-346	991	3	income	income	NOUN
ftr-346	991	4	among	among	ADP
ftr-346	991	5	nations	nations	PROPN
ftr-346	991	6	c.	c.	PROPN
ftr-346	991	7	country	country	PROPN
ftr-346	991	8	where	where	SCONJ
ftr-346	991	9	taxpayer	taxpayer	NOUN
ftr-346	991	10	resides	reside	VERB
ftr-346	991	11	the	the	DET
ftr-346	991	12	taxpayer	taxpayer	NOUN
ftr-346	991	13	's	's	PART
ftr-346	991	14	country	country	NOUN
ftr-346	991	15	of	of	ADP
ftr-346	991	16	residence	residence	NOUN
ftr-346	991	17	provides	provide	VERB
ftr-346	991	18	public	public	ADJ
ftr-346	991	19	benefits	benefit	NOUN
ftr-346	991	20	that	that	PRON
ftr-346	991	21	relate	relate	VERB
ftr-346	991	22	to	to	ADP
ftr-346	991	23	the	the	DET
ftr-346	991	24	taxpayer	taxpayer	NOUN
ftr-346	991	25	's	's	PART
ftr-346	991	26	earning	earning	NOUN
ftr-346	991	27	and	and	CCONJ
ftr-346	991	28	enjoyment	enjoyment	NOUN
ftr-346	991	29	of	of	ADP
ftr-346	991	30	income	income	NOUN
ftr-346	991	31	.	.	PUNCT
ftr-346	992	1	specifically	specifically	ADV
ftr-346	992	2	,	,	PUNCT
ftr-346	992	3	the	the	DET
ftr-346	992	4	residence	residence	NOUN
ftr-346	992	5	country	country	NOUN
ftr-346	992	6	contributes	contribute	VERB
ftr-346	992	7	to	to	ADP
ftr-346	992	8	the	the	DET
ftr-346	992	9	ability	ability	NOUN
ftr-346	992	10	of	of	ADP
ftr-346	992	11	a	a	DET
ftr-346	992	12	taxpayer	taxpayer	NOUN
ftr-346	992	13	to	to	PART
ftr-346	992	14	acquire	acquire	VERB
ftr-346	992	15	and	and	CCONJ
ftr-346	992	16	protect	protect	VERB
ftr-346	992	17	the	the	DET
ftr-346	992	18	wealth	wealth	NOUN
ftr-346	992	19	arising	arise	VERB
ftr-346	992	20	from	from	ADP
ftr-346	992	21	income	income	NOUN
ftr-346	992	22	by	by	ADP
ftr-346	992	23	providing	provide	VERB
ftr-346	992	24	a	a	DET
ftr-346	992	25	legal	legal	ADJ
ftr-346	992	26	system	system	NOUN
ftr-346	992	27	that	that	PRON
ftr-346	992	28	governs	govern	VERB
ftr-346	992	29	rights	right	NOUN
ftr-346	992	30	and	and	CCONJ
ftr-346	992	31	obligations	obligation	NOUN
ftr-346	992	32	.	.	PUNCT
ftr-346	993	1	249	249	NUM
ftr-346	993	2	these	these	DET
ftr-346	993	3	public	public	ADJ
ftr-346	993	4	benefits	benefit	NOUN
ftr-346	993	5	include	include	VERB
ftr-346	993	6	the	the	DET
ftr-346	993	7	creation	creation	NOUN
ftr-346	993	8	of	of	ADP
ftr-346	993	9	a	a	DET
ftr-346	993	10	court	court	NOUN
ftr-346	993	11	system	system	NOUN
ftr-346	993	12	and	and	CCONJ
ftr-346	993	13	the	the	DET
ftr-346	993	14	regulation	regulation	NOUN
ftr-346	993	15	of	of	ADP
ftr-346	993	16	financial	financial	ADJ
ftr-346	993	17	markets	market	NOUN
ftr-346	993	18	and	and	CCONJ
ftr-346	993	19	commercial	commercial	ADJ
ftr-346	993	20	activity	activity	NOUN
ftr-346	993	21	.	.	PUNCT
ftr-346	994	1	moreover	moreover	ADV
ftr-346	994	2	,	,	PUNCT
ftr-346	994	3	through	through	ADP
ftr-346	994	4	military	military	ADJ
ftr-346	994	5	protection	protection	NOUN
ftr-346	994	6	and	and	CCONJ
ftr-346	994	7	agencies	agency	NOUN
ftr-346	994	8	that	that	PRON
ftr-346	994	9	are	be	AUX
ftr-346	994	10	responsible	responsible	ADJ
ftr-346	994	11	for	for	ADP
ftr-346	994	12	relationships	relationship	NOUN
ftr-346	994	13	with	with	ADP
ftr-346	994	14	other	other	ADJ
ftr-346	994	15	nations	nation	NOUN
ftr-346	994	16	,	,	PUNCT
ftr-346	994	17	a	a	DET
ftr-346	994	18	country	country	NOUN
ftr-346	994	19	is	be	AUX
ftr-346	994	20	providing	provide	VERB
ftr-346	994	21	services	service	NOUN
ftr-346	994	22	that	that	PRON
ftr-346	994	23	protect	protect	VERB
ftr-346	994	24	its	its	PRON
ftr-346	994	25	residents	resident	NOUN
ftr-346	994	26	'	'	PART
ftr-346	994	27	financial	financial	ADJ
ftr-346	994	28	interests	interest	NOUN
ftr-346	994	29	in	in	ADP
ftr-346	994	30	other	other	ADJ
ftr-346	994	31	countries	country	NOUN
ftr-346	994	32	.	.	PUNCT
ftr-346	995	1	2	2	NUM
ftr-346	995	2	50	50	NUM
ftr-346	995	3	for	for	ADP
ftr-346	995	4	income	income	NOUN
ftr-346	995	5	that	that	PRON
ftr-346	995	6	is	be	AUX
ftr-346	995	7	consumed	consume	VERB
ftr-346	995	8	by	by	ADP
ftr-346	995	9	individuals	individual	NOUN
ftr-346	995	10	,	,	PUNCT
ftr-346	995	11	the	the	DET
ftr-346	995	12	residence	residence	NOUN
ftr-346	995	13	country	country	NOUN
ftr-346	995	14	provides	provide	VERB
ftr-346	995	15	important	important	ADJ
ftr-346	995	16	governmental	governmental	ADJ
ftr-346	995	17	benefits	benefit	NOUN
ftr-346	995	18	to	to	ADP
ftr-346	995	19	the	the	DET
ftr-346	995	20	individual	individual	NOUN
ftr-346	995	21	that	that	PRON
ftr-346	995	22	relate	relate	VERB
ftr-346	995	23	to	to	ADP
ftr-346	995	24	consumption	consumption	NOUN
ftr-346	995	25	;	;	PUNCT
ftr-346	995	26	25	25	NUM
ftr-346	995	27	1	1	NUM
ftr-346	995	28	one	one	PRON
ftr-346	995	29	would	would	AUX
ftr-346	995	30	be	be	AUX
ftr-346	995	31	unable	unable	ADJ
ftr-346	995	32	to	to	PART
ftr-346	995	33	spend	spend	VERB
ftr-346	995	34	and	and	CCONJ
ftr-346	995	35	consume	consume	VERB
ftr-346	995	36	income	income	NOUN
ftr-346	995	37	within	within	ADP
ftr-346	995	38	a	a	DET
ftr-346	995	39	given	give	VERB
ftr-346	995	40	country	country	NOUN
ftr-346	995	41	in	in	ADP
ftr-346	995	42	the	the	DET
ftr-346	995	43	absence	absence	NOUN
ftr-346	995	44	of	of	ADP
ftr-346	995	45	the	the	DET
ftr-346	995	46	governmental	governmental	ADJ
ftr-346	995	47	services	service	NOUN
ftr-346	995	48	that	that	PRON
ftr-346	995	49	support	support	VERB
ftr-346	995	50	physical	physical	ADJ
ftr-346	995	51	,	,	PUNCT
ftr-346	995	52	legal	legal	ADJ
ftr-346	995	53	,	,	PUNCT
ftr-346	995	54	and	and	CCONJ
ftr-346	995	55	economic	economic	ADJ
ftr-346	995	56	infrastructure	infrastructure	NOUN
ftr-346	995	57	as	as	ADV
ftr-346	995	58	well	well	ADV
ftr-346	995	59	as	as	ADP
ftr-346	995	60	public	public	ADJ
ftr-346	995	61	safety.25	safety.25	NOUN
ftr-346	995	62	2	2	NUM
ftr-346	995	63	249	249	NUM
ftr-346	995	64	.	.	PUNCT
ftr-346	996	1	see	see	VERB
ftr-346	996	2	mason	mason	PROPN
ftr-346	996	3	,	,	PUNCT
ftr-346	996	4	supra	supra	PROPN
ftr-346	996	5	note	note	PROPN
ftr-346	996	6	84	84	NUM
ftr-346	996	7	,	,	PUNCT
ftr-346	996	8	at	at	ADP
ftr-346	996	9	1554	1554	NUM
ftr-346	996	10	(	(	PUNCT
ftr-346	996	11	noting	note	VERB
ftr-346	996	12	property	property	NOUN
ftr-346	996	13	protection	protection	NOUN
ftr-346	996	14	among	among	ADP
ftr-346	996	15	the	the	DET
ftr-346	996	16	governmental	governmental	ADJ
ftr-346	996	17	benefits	benefit	NOUN
ftr-346	996	18	provided	provide	VERB
ftr-346	996	19	by	by	ADP
ftr-346	996	20	a	a	DET
ftr-346	996	21	country	country	NOUN
ftr-346	996	22	to	to	ADP
ftr-346	996	23	its	its	PRON
ftr-346	996	24	residents	resident	NOUN
ftr-346	996	25	)	)	PUNCT
ftr-346	996	26	;	;	PUNCT
ftr-346	997	1	reuven	reuven	PROPN
ftr-346	997	2	s.	s.	PROPN
ftr-346	997	3	aviyonah	aviyonah	PROPN
ftr-346	997	4	,	,	PUNCT
ftr-346	997	5	the	the	DET
ftr-346	997	6	case	case	NOUN
ftr-346	997	7	against	against	ADP
ftr-346	997	8	taxing	tax	VERB
ftr-346	997	9	citizens	citizen	NOUN
ftr-346	997	10	7	7	NUM
ftr-346	997	11	(	(	PUNCT
ftr-346	997	12	univ	univ	PROPN
ftr-346	997	13	.	.	PROPN
ftr-346	997	14	of	of	ADP
ftr-346	997	15	michigan	michigan	PROPN
ftr-346	997	16	law	law	PROPN
ftr-346	997	17	school	school	NOUN
ftr-346	997	18	pub	pub	NOUN
ftr-346	997	19	.	.	PUNCT
ftr-346	998	1	law	law	NOUN
ftr-346	998	2	&	&	CCONJ
ftr-346	998	3	legal	legal	ADJ
ftr-346	998	4	theory	theory	NOUN
ftr-346	998	5	working	working	NOUN
ftr-346	998	6	paper	paper	NOUN
ftr-346	998	7	series	series	NOUN
ftr-346	998	8	,	,	PUNCT
ftr-346	998	9	paper	paper	NOUN
ftr-346	998	10	no	no	NOUN
ftr-346	998	11	.	.	PROPN
ftr-346	998	12	190	190	NUM
ftr-346	998	13	,	,	PUNCT
ftr-346	998	14	2010	2010	NUM
ftr-346	998	15	)	)	PUNCT
ftr-346	998	16	,	,	PUNCT
ftr-346	998	17	http://ssm.com/abstract-1578272	http://ssm.com/abstract-1578272	PUNCT
ftr-346	999	1	[	[	X
ftr-346	999	2	hereinafter	hereinafter	NOUN
ftr-346	999	3	avi	avi	NOUN
ftr-346	999	4	-	-	PUNCT
ftr-346	999	5	yonah	yonah	ADJ
ftr-346	999	6	,	,	PUNCT
ftr-346	999	7	case	case	NOUN
ftr-346	999	8	against	against	ADP
ftr-346	999	9	]	]	PUNCT
ftr-346	999	10	(	(	PUNCT
ftr-346	999	11	pointing	point	VERB
ftr-346	999	12	out	out	ADP
ftr-346	999	13	that	that	SCONJ
ftr-346	999	14	u.s	u.s	PROPN
ftr-346	999	15	.	.	PROPN
ftr-346	999	16	residents	resident	NOUN
ftr-346	999	17	benefit	benefit	VERB
ftr-346	999	18	from	from	ADP
ftr-346	999	19	the	the	DET
ftr-346	999	20	rule	rule	NOUN
ftr-346	999	21	of	of	ADP
ftr-346	999	22	law	law	NOUN
ftr-346	999	23	and	and	CCONJ
ftr-346	999	24	government	government	NOUN
ftr-346	999	25	protection	protection	NOUN
ftr-346	999	26	,	,	PUNCT
ftr-346	999	27	among	among	ADP
ftr-346	999	28	other	other	ADJ
ftr-346	999	29	government	government	NOUN
ftr-346	999	30	benefits	benefit	NOUN
ftr-346	999	31	)	)	PUNCT
ftr-346	999	32	;	;	PUNCT
ftr-346	999	33	mclure	mclure	NOUN
ftr-346	999	34	,	,	PUNCT
ftr-346	999	35	supra	supra	PROPN
ftr-346	999	36	note	note	NOUN
ftr-346	999	37	153	153	NUM
ftr-346	999	38	,	,	PUNCT
ftr-346	999	39	at	at	ADP
ftr-346	999	40	149	149	NUM
ftr-346	999	41	(	(	PUNCT
ftr-346	999	42	finding	find	VERB
ftr-346	999	43	it	it	PRON
ftr-346	999	44	more	more	ADV
ftr-346	999	45	appropriate	appropriate	ADJ
ftr-346	999	46	that	that	SCONJ
ftr-346	999	47	the	the	DET
ftr-346	999	48	residence	residence	NOUN
ftr-346	999	49	country	country	NOUN
ftr-346	999	50	rather	rather	ADV
ftr-346	999	51	than	than	ADP
ftr-346	999	52	the	the	DET
ftr-346	999	53	source	source	NOUN
ftr-346	999	54	country	country	NOUN
ftr-346	999	55	should	should	AUX
ftr-346	999	56	have	have	VERB
ftr-346	999	57	the	the	DET
ftr-346	999	58	right	right	NOUN
ftr-346	999	59	to	to	PART
ftr-346	999	60	tax	tax	VERB
ftr-346	999	61	the	the	DET
ftr-346	999	62	normal	normal	ADJ
ftr-346	999	63	return	return	NOUN
ftr-346	999	64	to	to	ADP
ftr-346	999	65	capital	capital	NOUN
ftr-346	999	66	because	because	SCONJ
ftr-346	999	67	"	"	PUNCT
ftr-346	999	68	the	the	DET
ftr-346	999	69	residence	residence	NOUN
ftr-346	999	70	country	country	NOUN
ftr-346	999	71	creates	create	VERB
ftr-346	999	72	the	the	DET
ftr-346	999	73	economic	economic	ADJ
ftr-346	999	74	climate	climate	NOUN
ftr-346	999	75	favorable	favorable	ADJ
ftr-346	999	76	to	to	ADP
ftr-346	999	77	the	the	DET
ftr-346	999	78	creation	creation	NOUN
ftr-346	999	79	of	of	ADP
ftr-346	999	80	portfolio	portfolio	NOUN
ftr-346	999	81	capital	capital	NOUN
ftr-346	999	82	by	by	ADP
ftr-346	999	83	practicing	practice	VERB
ftr-346	999	84	public	public	ADJ
ftr-346	999	85	fiscal	fiscal	ADJ
ftr-346	999	86	virtue	virtue	NOUN
ftr-346	999	87	and	and	CCONJ
ftr-346	999	88	by	by	ADP
ftr-346	999	89	nourishing	nourish	VERB
ftr-346	999	90	private	private	ADJ
ftr-346	999	91	thrift	thrift	NOUN
ftr-346	999	92	"	"	PUNCT
ftr-346	999	93	(	(	PUNCT
ftr-346	999	94	quoting	quote	VERB
ftr-346	999	95	from	from	ADP
ftr-346	999	96	gary	gary	PROPN
ftr-346	999	97	clyde	clyde	PROPN
ftr-346	999	98	hufbauer	hufbauer	PROPN
ftr-346	999	99	,	,	PUNCT
ftr-346	999	100	u.s	u.s	PROPN
ftr-346	999	101	.	.	PROPN
ftr-346	999	102	taxation	taxation	NOUN
ftr-346	999	103	of	of	ADP
ftr-346	999	104	international	international	ADJ
ftr-346	999	105	income	income	NOUN
ftr-346	999	106	:	:	PUNCT
ftr-346	999	107	blueprint	blueprint	NOUN
ftr-346	999	108	for	for	ADP
ftr-346	999	109	reform	reform	NOUN
ftr-346	999	110	67	67	NUM
ftr-346	999	111	(	(	PUNCT
ftr-346	999	112	1992	1992	NUM
ftr-346	999	113	)	)	PUNCT
ftr-346	999	114	)	)	PUNCT
ftr-346	999	115	;	;	PUNCT
ftr-346	999	116	cf	cf	NOUN
ftr-346	999	117	zelinsky	zelinsky	NOUN
ftr-346	999	118	,	,	PUNCT
ftr-346	999	119	supra	supra	PROPN
ftr-346	999	120	note	note	NOUN
ftr-346	999	121	146	146	NUM
ftr-346	999	122	,	,	PUNCT
ftr-346	999	123	at	at	ADP
ftr-346	999	124	1316	1316	NUM
ftr-346	999	125	(	(	PUNCT
ftr-346	999	126	concluding	conclude	VERB
ftr-346	999	127	that	that	SCONJ
ftr-346	999	128	the	the	DET
ftr-346	999	129	extensive	extensive	ADJ
ftr-346	999	130	civil	civil	ADJ
ftr-346	999	131	and	and	CCONJ
ftr-346	999	132	social	social	ADJ
ftr-346	999	133	rights	right	NOUN
ftr-346	999	134	of	of	ADP
ftr-346	999	135	u.s	u.s	PROPN
ftr-346	999	136	.	.	PROPN
ftr-346	999	137	residents	resident	NOUN
ftr-346	999	138	may	may	AUX
ftr-346	999	139	justify	justify	VERB
ftr-346	999	140	taxing	tax	VERB
ftr-346	999	141	their	their	PRON
ftr-346	999	142	worldwide	worldwide	ADJ
ftr-346	999	143	incomes	income	NOUN
ftr-346	999	144	under	under	ADP
ftr-346	999	145	a	a	DET
ftr-346	999	146	benefit	benefit	NOUN
ftr-346	999	147	theory	theory	NOUN
ftr-346	999	148	)	)	PUNCT
ftr-346	999	149	.	.	PUNCT
ftr-346	1000	1	250	250	NUM
ftr-346	1000	2	.	.	PUNCT
ftr-346	1001	1	see	see	VERB
ftr-346	1001	2	roin	roin	NOUN
ftr-346	1001	3	,	,	PUNCT
ftr-346	1001	4	supra	supra	PROPN
ftr-346	1001	5	note	note	PROPN
ftr-346	1001	6	184	184	NUM
ftr-346	1001	7	,	,	PUNCT
ftr-346	1001	8	at	at	ADP
ftr-346	1001	9	588	588	NUM
ftr-346	1001	10	-	-	SYM
ftr-346	1001	11	89	89	NUM
ftr-346	1001	12	(	(	PUNCT
ftr-346	1001	13	pointing	point	VERB
ftr-346	1001	14	out	out	ADP
ftr-346	1001	15	that	that	SCONJ
ftr-346	1001	16	countries	country	NOUN
ftr-346	1001	17	may	may	AUX
ftr-346	1001	18	assist	assist	VERB
ftr-346	1001	19	their	their	PRON
ftr-346	1001	20	residents	resident	NOUN
ftr-346	1001	21	in	in	ADP
ftr-346	1001	22	the	the	DET
ftr-346	1001	23	event	event	NOUN
ftr-346	1001	24	of	of	ADP
ftr-346	1001	25	military	military	ADJ
ftr-346	1001	26	or	or	CCONJ
ftr-346	1001	27	political	political	ADJ
ftr-346	1001	28	instability	instability	NOUN
ftr-346	1001	29	as	as	ADV
ftr-346	1001	30	well	well	ADV
ftr-346	1001	31	as	as	ADP
ftr-346	1001	32	trade	trade	NOUN
ftr-346	1001	33	disputes	dispute	NOUN
ftr-346	1001	34	)	)	PUNCT
ftr-346	1001	35	;	;	PUNCT
ftr-346	1001	36	michael	michael	PROPN
ftr-346	1001	37	s.	s.	PROPN
ftr-346	1001	38	kirsch	kirsch	PROPN
ftr-346	1001	39	,	,	PUNCT
ftr-346	1001	40	taxing	tax	VERB
ftr-346	1001	41	citizens	citizen	NOUN
ftr-346	1001	42	in	in	ADP
ftr-346	1001	43	a	a	DET
ftr-346	1001	44	global	global	ADJ
ftr-346	1001	45	economy	economy	NOUN
ftr-346	1001	46	,	,	PUNCT
ftr-346	1001	47	82	82	NUM
ftr-346	1001	48	n.y.u	n.y.u	NOUN
ftr-346	1001	49	.	.	PUNCT
ftr-346	1002	1	l.	l.	PROPN
ftr-346	1002	2	rev	rev	PROPN
ftr-346	1002	3	.	.	PROPN
ftr-346	1002	4	443	443	NUM
ftr-346	1002	5	,	,	PUNCT
ftr-346	1002	6	472	472	NUM
ftr-346	1002	7	-	-	SYM
ftr-346	1002	8	73	73	NUM
ftr-346	1002	9	(	(	PUNCT
ftr-346	1002	10	2007	2007	NUM
ftr-346	1002	11	)	)	PUNCT
ftr-346	1003	1	[	[	X
ftr-346	1003	2	hereinafter	hereinafter	NOUN
ftr-346	1003	3	kirsch	kirsch	NOUN
ftr-346	1003	4	,	,	PUNCT
ftr-346	1003	5	taxing	tax	VERB
ftr-346	1003	6	citizens	citizen	NOUN
ftr-346	1003	7	]	]	PUNCT
ftr-346	1003	8	.	.	PUNCT
ftr-346	1004	1	more	more	ADV
ftr-346	1004	2	specifically	specifically	ADV
ftr-346	1004	3	,	,	PUNCT
ftr-346	1004	4	the	the	DET
ftr-346	1004	5	united	united	PROPN
ftr-346	1004	6	states	states	PROPN
ftr-346	1004	7	has	have	AUX
ftr-346	1004	8	entered	enter	VERB
ftr-346	1004	9	into	into	ADP
ftr-346	1004	10	dozens	dozen	NOUN
ftr-346	1004	11	of	of	ADP
ftr-346	1004	12	bilateral	bilateral	ADJ
ftr-346	1004	13	investment	investment	NOUN
ftr-346	1004	14	treaties	treaty	NOUN
ftr-346	1004	15	,	,	PUNCT
ftr-346	1004	16	which	which	PRON
ftr-346	1004	17	provide	provide	VERB
ftr-346	1004	18	u.s	u.s	PROPN
ftr-346	1004	19	.	.	PROPN
ftr-346	1004	20	citizens	citizen	NOUN
ftr-346	1004	21	and	and	CCONJ
ftr-346	1004	22	corporations	corporation	NOUN
ftr-346	1004	23	basic	basic	ADJ
ftr-346	1004	24	protection	protection	NOUN
ftr-346	1004	25	for	for	ADP
ftr-346	1004	26	their	their	PRON
ftr-346	1004	27	business	business	NOUN
ftr-346	1004	28	operations	operation	NOUN
ftr-346	1004	29	and	and	CCONJ
ftr-346	1004	30	investments	investment	NOUN
ftr-346	1004	31	in	in	ADP
ftr-346	1004	32	other	other	ADJ
ftr-346	1004	33	countries	country	NOUN
ftr-346	1004	34	.	.	PUNCT
ftr-346	1005	1	i	i	PRON
ftr-346	1005	2	d.	d.	PROPN
ftr-346	1005	3	at	at	ADP
ftr-346	1005	4	473	473	NUM
ftr-346	1005	5	.	.	PUNCT
ftr-346	1005	6	251	251	NUM
ftr-346	1005	7	.	.	PUNCT
ftr-346	1006	1	see	see	VERB
ftr-346	1006	2	harris	harris	PROPN
ftr-346	1006	3	,	,	PUNCT
ftr-346	1006	4	supra	supra	PROPN
ftr-346	1006	5	note	note	NOUN
ftr-346	1006	6	137	137	NUM
ftr-346	1006	7	,	,	PUNCT
ftr-346	1006	8	at	at	ADP
ftr-346	1006	9	447	447	NUM
ftr-346	1006	10	;	;	PUNCT
ftr-346	1006	11	cf	cf	NOUN
ftr-346	1006	12	graetz	graetz	PROPN
ftr-346	1006	13	&	&	CCONJ
ftr-346	1006	14	grinberg	grinberg	PROPN
ftr-346	1006	15	,	,	PUNCT
ftr-346	1006	16	supra	supra	PROPN
ftr-346	1006	17	note	note	NOUN
ftr-346	1006	18	76	76	NUM
ftr-346	1006	19	,	,	PUNCT
ftr-346	1006	20	at	at	ADP
ftr-346	1006	21	569	569	NUM
ftr-346	1006	22	(	(	PUNCT
ftr-346	1006	23	noting	note	VERB
ftr-346	1006	24	that	that	SCONJ
ftr-346	1006	25	because	because	SCONJ
ftr-346	1006	26	countries	country	NOUN
ftr-346	1006	27	fund	fund	VERB
ftr-346	1006	28	government	government	NOUN
ftr-346	1006	29	services	service	NOUN
ftr-346	1006	30	that	that	PRON
ftr-346	1006	31	provide	provide	VERB
ftr-346	1006	32	for	for	ADP
ftr-346	1006	33	the	the	DET
ftr-346	1006	34	well	well	ADV
ftr-346	1006	35	-	-	PUNCT
ftr-346	1006	36	being	being	NOUN
ftr-346	1006	37	of	of	ADP
ftr-346	1006	38	their	their	PRON
ftr-346	1006	39	residents	resident	NOUN
ftr-346	1006	40	,	,	PUNCT
ftr-346	1006	41	countries	country	NOUN
ftr-346	1006	42	seem	seem	VERB
ftr-346	1006	43	to	to	PART
ftr-346	1006	44	deserve	deserve	VERB
ftr-346	1006	45	priority	priority	NOUN
ftr-346	1006	46	in	in	ADP
ftr-346	1006	47	taxing	tax	VERB
ftr-346	1006	48	the	the	DET
ftr-346	1006	49	foreign	foreign	ADJ
ftr-346	1006	50	portfolio	portfolio	NOUN
ftr-346	1006	51	income	income	NOUN
ftr-346	1006	52	of	of	ADP
ftr-346	1006	53	their	their	PRON
ftr-346	1006	54	residents	resident	NOUN
ftr-346	1006	55	)	)	PUNCT
ftr-346	1006	56	.	.	PUNCT
ftr-346	1007	1	252	252	NUM
ftr-346	1007	2	.	.	PUNCT
ftr-346	1008	1	see	see	VERB
ftr-346	1008	2	jefferson	jefferson	PROPN
ftr-346	1008	3	vanderwolk	vanderwolk	PROPN
ftr-346	1008	4	,	,	PUNCT
ftr-346	1008	5	the	the	DET
ftr-346	1008	6	deferral	deferral	ADJ
ftr-346	1008	7	debate	debate	NOUN
ftr-346	1008	8	and	and	CCONJ
ftr-346	1008	9	the	the	DET
ftr-346	1008	10	benefits	benefit	NOUN
ftr-346	1008	11	theory	theory	NOUN
ftr-346	1008	12	,	,	PUNCT
ftr-346	1008	13	20	20	NUM
ftr-346	1008	14	tax	tax	NOUN
ftr-346	1008	15	notes	note	NOUN
ftr-346	1008	16	int'l	int'l	ADP
ftr-346	1008	17	1469	1469	NUM
ftr-346	1008	18	,	,	PUNCT
ftr-346	1008	19	1470	1470	NUM
ftr-346	1008	20	(	(	PUNCT
ftr-346	1008	21	2000	2000	NUM
ftr-346	1008	22	)	)	PUNCT
ftr-346	1009	1	[	[	X
ftr-346	1009	2	hereinafter	hereinafter	NOUN
ftr-346	1009	3	vanderwolk	vanderwolk	NOUN
ftr-346	1009	4	,	,	PUNCT
ftr-346	1009	5	benefits	benefit	VERB
ftr-346	1009	6	theory	theory	NOUN
ftr-346	1009	7	]	]	X
ftr-346	1009	8	(	(	PUNCT
ftr-346	1009	9	stating	state	VERB
ftr-346	1009	10	that	that	SCONJ
ftr-346	1009	11	the	the	DET
ftr-346	1009	12	residence	residence	NOUN
ftr-346	1009	13	country	country	NOUN
ftr-346	1009	14	provides	provide	VERB
ftr-346	1009	15	consumption	consumption	NOUN
ftr-346	1009	16	-	-	PUNCT
ftr-346	1009	17	related	relate	VERB
ftr-346	1009	18	services	service	NOUN
ftr-346	1009	19	that	that	PRON
ftr-346	1009	20	support	support	VERB
ftr-346	1009	21	individuals	individual	NOUN
ftr-346	1009	22	'	'	PART
ftr-346	1009	23	ability	ability	NOUN
ftr-346	1009	24	to	to	PART
ftr-346	1009	25	enjoy	enjoy	VERB
ftr-346	1009	26	income	income	NOUN
ftr-346	1009	27	)	)	PUNCT
ftr-346	1009	28	;	;	PUNCT
ftr-346	1009	29	cf	cf	NOUN
ftr-346	1009	30	avi	avi	PROPN
ftr-346	1009	31	-	-	PUNCT
ftr-346	1009	32	yonah	yonah	ADJ
ftr-346	1009	33	,	,	PUNCT
ftr-346	1009	34	case	case	NOUN
ftr-346	1009	35	against	against	ADP
ftr-346	1009	36	,	,	PUNCT
ftr-346	1009	37	2011	2011	NUM
ftr-346	1009	38	]	]	PUNCT
ftr-346	1009	39	611	611	NUM
ftr-346	1009	40	florida	florida	PROPN
ftr-346	1009	41	tax	tax	NOUN
ftr-346	1009	42	review	review	NOUN
ftr-346	1009	43	to	to	ADP
ftr-346	1009	44	an	an	DET
ftr-346	1009	45	extent	extent	NOUN
ftr-346	1009	46	,	,	PUNCT
ftr-346	1009	47	current	current	ADJ
ftr-346	1009	48	law	law	NOUN
ftr-346	1009	49	appears	appear	VERB
ftr-346	1009	50	to	to	PART
ftr-346	1009	51	recognize	recognize	VERB
ftr-346	1009	52	the	the	DET
ftr-346	1009	53	benefits	benefit	NOUN
ftr-346	1009	54	provided	provide	VERB
ftr-346	1009	55	by	by	ADP
ftr-346	1009	56	the	the	DET
ftr-346	1009	57	residence	residence	NOUN
ftr-346	1009	58	country	country	NOUN
ftr-346	1009	59	in	in	ADP
ftr-346	1009	60	assigning	assign	VERB
ftr-346	1009	61	jurisdiction	jurisdiction	NOUN
ftr-346	1009	62	to	to	PART
ftr-346	1009	63	tax	tax	VERB
ftr-346	1009	64	.	.	PUNCT
ftr-346	1010	1	for	for	ADP
ftr-346	1010	2	example	example	NOUN
ftr-346	1010	3	,	,	PUNCT
ftr-346	1010	4	although	although	SCONJ
ftr-346	1010	5	the	the	DET
ftr-346	1010	6	u.s	u.s	PROPN
ftr-346	1010	7	.	.	PROPN
ftr-346	1010	8	rules	rule	NOUN
ftr-346	1010	9	generally	generally	ADV
ftr-346	1010	10	source	source	VERB
ftr-346	1010	11	interest	interest	NOUN
ftr-346	1010	12	income	income	NOUN
ftr-346	1010	13	according	accord	VERB
ftr-346	1010	14	to	to	ADP
ftr-346	1010	15	the	the	DET
ftr-346	1010	16	residence	residence	NOUN
ftr-346	1010	17	of	of	ADP
ftr-346	1010	18	the	the	DET
ftr-346	1010	19	borrower,253	borrower,253	PROPN
ftr-346	1010	20	most	most	ADJ
ftr-346	1010	21	interest	interest	NOUN
ftr-346	1010	22	paid	pay	VERB
ftr-346	1010	23	by	by	ADP
ftr-346	1010	24	u.s	u.s	PROPN
ftr-346	1010	25	.	.	PROPN
ftr-346	1010	26	persons	person	NOUN
ftr-346	1010	27	to	to	ADP
ftr-346	1010	28	nonresidents	nonresident	NOUN
ftr-346	1010	29	is	be	AUX
ftr-346	1010	30	exempt	exempt	ADJ
ftr-346	1010	31	from	from	ADP
ftr-346	1010	32	u.s	u.s	PROPN
ftr-346	1010	33	.	.	PROPN
ftr-346	1010	34	tax	tax	NOUN
ftr-346	1010	35	under	under	ADP
ftr-346	1010	36	the	the	DET
ftr-346	1010	37	portfolio	portfolio	NOUN
ftr-346	1010	38	interest	interest	NOUN
ftr-346	1010	39	exemption.254	exemption.254	ADV
ftr-346	1010	40	while	while	SCONJ
ftr-346	1010	41	the	the	DET
ftr-346	1010	42	stated	state	VERB
ftr-346	1010	43	reason	reason	NOUN
ftr-346	1010	44	for	for	ADP
ftr-346	1010	45	this	this	DET
ftr-346	1010	46	exemption	exemption	NOUN
ftr-346	1010	47	is	be	AUX
ftr-346	1010	48	to	to	PART
ftr-346	1010	49	allow	allow	VERB
ftr-346	1010	50	u.s	u.s	PROPN
ftr-346	1010	51	.	.	PROPN
ftr-346	1010	52	borrowers	borrower	NOUN
ftr-346	1010	53	the	the	DET
ftr-346	1010	54	opportunity	opportunity	NOUN
ftr-346	1010	55	to	to	PART
ftr-346	1010	56	participate	participate	VERB
ftr-346	1010	57	in	in	ADP
ftr-346	1010	58	the	the	DET
ftr-346	1010	59	eurobond	eurobond	NOUN
ftr-346	1010	60	market,255	market,255	NOUN
ftr-346	1010	61	the	the	DET
ftr-346	1010	62	notion	notion	NOUN
ftr-346	1010	63	that	that	SCONJ
ftr-346	1010	64	the	the	DET
ftr-346	1010	65	resident	resident	ADJ
ftr-346	1010	66	country	country	NOUN
ftr-346	1010	67	has	have	AUX
ftr-346	1010	68	a	a	DET
ftr-346	1010	69	greater	great	ADJ
ftr-346	1010	70	right	right	NOUN
ftr-346	1010	71	to	to	PART
ftr-346	1010	72	tax	tax	VERB
ftr-346	1010	73	such	such	ADJ
ftr-346	1010	74	interest	interest	NOUN
ftr-346	1010	75	may	may	AUX
ftr-346	1010	76	also	also	ADV
ftr-346	1010	77	play	play	VERB
ftr-346	1010	78	a	a	DET
ftr-346	1010	79	role.256	role.256	ADJ
ftr-346	1010	80	more	more	ADV
ftr-346	1010	81	generally	generally	ADV
ftr-346	1010	82	,	,	PUNCT
ftr-346	1010	83	treaties	treaty	NOUN
ftr-346	1010	84	usually	usually	ADV
ftr-346	1010	85	assign	assign	VERB
ftr-346	1010	86	the	the	DET
ftr-346	1010	87	right	right	NOUN
ftr-346	1010	88	to	to	PART
ftr-346	1010	89	tax	tax	VERB
ftr-346	1010	90	interest	interest	NOUN
ftr-346	1010	91	and	and	CCONJ
ftr-346	1010	92	royalties	royalty	NOUN
ftr-346	1010	93	to	to	ADP
ftr-346	1010	94	the	the	DET
ftr-346	1010	95	residence	residence	NOUN
ftr-346	1010	96	country25	country25	NOUN
ftr-346	1010	97	7	7	NUM
ftr-346	1010	98	and	and	CCONJ
ftr-346	1010	99	significantly	significantly	ADV
ftr-346	1010	100	reduce	reduce	VERB
ftr-346	1010	101	the	the	DET
ftr-346	1010	102	rate	rate	NOUN
ftr-346	1010	103	of	of	ADP
ftr-346	1010	104	source	source	NOUN
ftr-346	1010	105	taxation	taxation	NOUN
ftr-346	1010	106	on	on	ADP
ftr-346	1010	107	dividends	dividend	NOUN
ftr-346	1010	108	.	.	PUNCT
ftr-346	1011	1	25	25	NUM
ftr-346	1011	2	8	8	NUM
ftr-346	1011	3	again	again	ADV
ftr-346	1011	4	,	,	PUNCT
ftr-346	1011	5	although	although	SCONJ
ftr-346	1011	6	the	the	DET
ftr-346	1011	7	prevention	prevention	NOUN
ftr-346	1011	8	of	of	ADP
ftr-346	1011	9	excessive	excessive	ADJ
ftr-346	1011	10	source	source	NOUN
ftr-346	1011	11	taxation	taxation	NOUN
ftr-346	1011	12	is	be	AUX
ftr-346	1011	13	an	an	DET
ftr-346	1011	14	important	important	ADJ
ftr-346	1011	15	reason	reason	NOUN
ftr-346	1011	16	for	for	ADP
ftr-346	1011	17	these	these	DET
ftr-346	1011	18	treaty	treaty	NOUN
ftr-346	1011	19	provisions	provision	NOUN
ftr-346	1011	20	,	,	PUNCT
ftr-346	1011	21	259	259	NUM
ftr-346	1011	22	they	they	PRON
ftr-346	1011	23	also	also	ADV
ftr-346	1011	24	seem	seem	VERB
ftr-346	1011	25	to	to	PART
ftr-346	1011	26	reflect	reflect	VERB
ftr-346	1011	27	a	a	DET
ftr-346	1011	28	determination	determination	NOUN
ftr-346	1011	29	that	that	SCONJ
ftr-346	1011	30	the	the	DET
ftr-346	1011	31	residence	residence	NOUN
ftr-346	1011	32	country	country	NOUN
ftr-346	1011	33	has	have	AUX
ftr-346	1011	34	the	the	DET
ftr-346	1011	35	greater	great	ADJ
ftr-346	1011	36	taxing	tax	VERB
ftr-346	1011	37	rights	right	NOUN
ftr-346	1011	38	over	over	ADP
ftr-346	1011	39	these	these	DET
ftr-346	1011	40	types	type	NOUN
ftr-346	1011	41	of	of	ADP
ftr-346	1011	42	income,260	income,260	NOUN
ftr-346	1011	43	or	or	CCONJ
ftr-346	1011	44	that	that	SCONJ
ftr-346	1011	45	at	at	ADV
ftr-346	1011	46	least	least	ADJ
ftr-346	1011	47	tax	tax	NOUN
ftr-346	1011	48	jurisdiction	jurisdiction	NOUN
ftr-346	1011	49	should	should	AUX
ftr-346	1011	50	be	be	AUX
ftr-346	1011	51	shared	share	VERB
ftr-346	1011	52	between	between	ADP
ftr-346	1011	53	the	the	DET
ftr-346	1011	54	residence	residence	NOUN
ftr-346	1011	55	and	and	CCONJ
ftr-346	1011	56	source	source	NOUN
ftr-346	1011	57	countries	country	NOUN
ftr-346	1011	58	.	.	PUNCT
ftr-346	1012	1	2	2	X
ftr-346	1012	2	.	.	X
ftr-346	1012	3	unifying	unify	VERB
ftr-346	1012	4	the	the	DET
ftr-346	1012	5	activities	activity	NOUN
ftr-346	1012	6	,	,	PUNCT
ftr-346	1012	7	destination	destination	NOUN
ftr-346	1012	8	,	,	PUNCT
ftr-346	1012	9	and	and	CCONJ
ftr-346	1012	10	residence	residence	NOUN
ftr-346	1012	11	approaches	approach	NOUN
ftr-346	1012	12	for	for	ADP
ftr-346	1012	13	sourcing	source	VERB
ftr-346	1012	14	income	income	NOUN
ftr-346	1012	15	a.	a.	NOUN
ftr-346	1012	16	the	the	DET
ftr-346	1012	17	benefits	benefit	NOUN
ftr-346	1012	18	principle	principle	NOUN
ftr-346	1012	19	and	and	CCONJ
ftr-346	1012	20	the	the	DET
ftr-346	1012	21	propriety	propriety	NOUN
ftr-346	1012	22	of	of	ADP
ftr-346	1012	23	split	split	NOUN
ftr-346	1012	24	sourcing	sourcing	NOUN
ftr-346	1012	25	as	as	SCONJ
ftr-346	1012	26	discussed	discuss	VERB
ftr-346	1012	27	above	above	ADV
ftr-346	1012	28	,	,	PUNCT
ftr-346	1012	29	several	several	ADJ
ftr-346	1012	30	countries	country	NOUN
ftr-346	1012	31	may	may	AUX
ftr-346	1012	32	be	be	AUX
ftr-346	1012	33	providing	provide	VERB
ftr-346	1012	34	governmental	governmental	ADJ
ftr-346	1012	35	benefits	benefit	NOUN
ftr-346	1012	36	to	to	ADP
ftr-346	1012	37	a	a	DET
ftr-346	1012	38	taxpayer	taxpayer	NOUN
ftr-346	1012	39	that	that	PRON
ftr-346	1012	40	relate	relate	VERB
ftr-346	1012	41	to	to	ADP
ftr-346	1012	42	the	the	DET
ftr-346	1012	43	taxpayer	taxpayer	NOUN
ftr-346	1012	44	's	's	PART
ftr-346	1012	45	income	income	NOUN
ftr-346	1012	46	,	,	PUNCT
ftr-346	1012	47	with	with	SCONJ
ftr-346	1012	48	these	these	DET
ftr-346	1012	49	countries	country	NOUN
ftr-346	1012	50	grouped	group	VERB
ftr-346	1012	51	into	into	ADP
ftr-346	1012	52	three	three	NUM
ftr-346	1012	53	categories	category	NOUN
ftr-346	1012	54	location	location	NOUN
ftr-346	1012	55	of	of	ADP
ftr-346	1012	56	activities	activity	NOUN
ftr-346	1012	57	;	;	PUNCT
ftr-346	1012	58	supra	supra	PROPN
ftr-346	1012	59	note	note	PROPN
ftr-346	1012	60	249	249	NUM
ftr-346	1012	61	,	,	PUNCT
ftr-346	1012	62	at	at	ADP
ftr-346	1012	63	7	7	NUM
ftr-346	1012	64	(	(	PUNCT
ftr-346	1012	65	pointing	point	VERB
ftr-346	1012	66	out	out	ADP
ftr-346	1012	67	the	the	DET
ftr-346	1012	68	u.s	u.s	PROPN
ftr-346	1012	69	.	.	PROPN
ftr-346	1012	70	residents	resident	NOUN
ftr-346	1012	71	benefit	benefit	VERB
ftr-346	1012	72	from	from	ADP
ftr-346	1012	73	the	the	DET
ftr-346	1012	74	"	"	PUNCT
ftr-346	1012	75	many	many	ADJ
ftr-346	1012	76	opportunities	opportunity	NOUN
ftr-346	1012	77	of	of	ADP
ftr-346	1012	78	a	a	DET
ftr-346	1012	79	free	free	ADJ
ftr-346	1012	80	market	market	NOUN
ftr-346	1012	81	economy	economy	NOUN
ftr-346	1012	82	"	"	PUNCT
ftr-346	1012	83	)	)	PUNCT
ftr-346	1012	84	.	.	PUNCT
ftr-346	1013	1	253	253	NUM
ftr-346	1013	2	.	.	PUNCT
ftr-346	1013	3	see	see	VERB
ftr-346	1013	4	i.r.c	i.r.c	NOUN
ftr-346	1013	5	.	.	PUNCT
ftr-346	1014	1	§	§	PROPN
ftr-346	1014	2	861(a)(1	861(a)(1	PROPN
ftr-346	1014	3	)	)	PUNCT
ftr-346	1014	4	.	.	PUNCT
ftr-346	1015	1	254	254	NUM
ftr-346	1015	2	.	.	X
ftr-346	1015	3	see	see	VERB
ftr-346	1015	4	i.r.c	i.r.c	NOUN
ftr-346	1015	5	.	.	PUNCT
ftr-346	1016	1	§	§	PROPN
ftr-346	1016	2	§	§	PROPN
ftr-346	1016	3	871(h	871(h	PROPN
ftr-346	1016	4	)	)	PUNCT
ftr-346	1016	5	,	,	PUNCT
ftr-346	1016	6	881(c	881(c	PROPN
ftr-346	1016	7	)	)	PUNCT
ftr-346	1016	8	.	.	PUNCT
ftr-346	1017	1	many	many	ADJ
ftr-346	1017	2	developed	develop	VERB
ftr-346	1017	3	countries	country	NOUN
ftr-346	1017	4	likewise	likewise	ADV
ftr-346	1017	5	exempt	exempt	ADJ
ftr-346	1017	6	interest	interest	NOUN
ftr-346	1017	7	paid	pay	VERB
ftr-346	1017	8	to	to	ADP
ftr-346	1017	9	nonresidents	nonresident	NOUN
ftr-346	1017	10	.	.	PUNCT
ftr-346	1018	1	see	see	VERB
ftr-346	1018	2	ali	ali	PROPN
ftr-346	1018	3	project	project	PROPN
ftr-346	1018	4	ii	ii	PROPN
ftr-346	1018	5	,	,	PUNCT
ftr-346	1018	6	supra	supra	PROPN
ftr-346	1018	7	note	note	PROPN
ftr-346	1018	8	21	21	NUM
ftr-346	1018	9	,	,	PUNCT
ftr-346	1018	10	at	at	ADP
ftr-346	1018	11	194	194	NUM
ftr-346	1018	12	.	.	PUNCT
ftr-346	1019	1	255	255	NUM
ftr-346	1019	2	.	.	PUNCT
ftr-346	1020	1	see	see	VERB
ftr-346	1020	2	supra	supra	PROPN
ftr-346	1020	3	notes	note	VERB
ftr-346	1020	4	70	70	NUM
ftr-346	1020	5	-	-	SYM
ftr-346	1020	6	72	72	NUM
ftr-346	1020	7	and	and	CCONJ
ftr-346	1020	8	accompanying	accompany	VERB
ftr-346	1020	9	text	text	NOUN
ftr-346	1020	10	.	.	PUNCT
ftr-346	1021	1	256	256	NUM
ftr-346	1021	2	.	.	X
ftr-346	1022	1	see	see	VERB
ftr-346	1022	2	ali	ali	PROPN
ftr-346	1022	3	project	project	PROPN
ftr-346	1022	4	ii	ii	PROPN
ftr-346	1022	5	,	,	PUNCT
ftr-346	1022	6	supra	supra	PROPN
ftr-346	1022	7	note	note	NOUN
ftr-346	1022	8	21	21	NUM
ftr-346	1022	9	at	at	ADP
ftr-346	1022	10	194	194	NUM
ftr-346	1022	11	(	(	PUNCT
ftr-346	1022	12	providing	provide	VERB
ftr-346	1022	13	as	as	ADP
ftr-346	1022	14	a	a	DET
ftr-346	1022	15	possible	possible	ADJ
ftr-346	1022	16	explanation	explanation	NOUN
ftr-346	1022	17	for	for	ADP
ftr-346	1022	18	the	the	DET
ftr-346	1022	19	portfolio	portfolio	NOUN
ftr-346	1022	20	interest	interest	NOUN
ftr-346	1022	21	exemption	exemption	NOUN
ftr-346	1022	22	that	that	PRON
ftr-346	1022	23	the	the	DET
ftr-346	1022	24	source	source	NOUN
ftr-346	1022	25	country	country	NOUN
ftr-346	1022	26	's	's	PART
ftr-346	1022	27	claim	claim	NOUN
ftr-346	1022	28	to	to	PART
ftr-346	1022	29	tax	tax	NOUN
ftr-346	1022	30	interest	interest	NOUN
ftr-346	1022	31	received	receive	VERB
ftr-346	1022	32	by	by	ADP
ftr-346	1022	33	a	a	DET
ftr-346	1022	34	nonresident	nonresident	NOUN
ftr-346	1022	35	may	may	AUX
ftr-346	1022	36	be	be	AUX
ftr-346	1022	37	considered	consider	VERB
ftr-346	1022	38	to	to	PART
ftr-346	1022	39	be	be	AUX
ftr-346	1022	40	weak	weak	ADJ
ftr-346	1022	41	)	)	PUNCT
ftr-346	1022	42	;	;	PUNCT
ftr-346	1022	43	graetz	graetz	PROPN
ftr-346	1022	44	&	&	CCONJ
ftr-346	1022	45	grinberg	grinberg	PROPN
ftr-346	1022	46	,	,	PUNCT
ftr-346	1022	47	supra	supra	PROPN
ftr-346	1022	48	note	note	NOUN
ftr-346	1022	49	76	76	NUM
ftr-346	1022	50	,	,	PUNCT
ftr-346	1022	51	at	at	ADP
ftr-346	1022	52	569	569	NUM
ftr-346	1022	53	(	(	PUNCT
ftr-346	1022	54	stating	state	VERB
ftr-346	1022	55	that	that	SCONJ
ftr-346	1022	56	the	the	DET
ftr-346	1022	57	source	source	NOUN
ftr-346	1022	58	country	country	NOUN
ftr-346	1022	59	's	's	PART
ftr-346	1022	60	claim	claim	NOUN
ftr-346	1022	61	to	to	PART
ftr-346	1022	62	tax	tax	NOUN
ftr-346	1022	63	portfolio	portfolio	NOUN
ftr-346	1022	64	income	income	NOUN
ftr-346	1022	65	is	be	AUX
ftr-346	1022	66	more	more	ADV
ftr-346	1022	67	attenuated	attenuated	ADJ
ftr-346	1022	68	than	than	ADP
ftr-346	1022	69	its	its	PRON
ftr-346	1022	70	claim	claim	NOUN
ftr-346	1022	71	to	to	ADP
ftr-346	1022	72	tax	tax	NOUN
ftr-346	1022	73	business	business	NOUN
ftr-346	1022	74	income	income	NOUN
ftr-346	1022	75	and	and	CCONJ
ftr-346	1022	76	that	that	SCONJ
ftr-346	1022	77	the	the	DET
ftr-346	1022	78	claims	claim	NOUN
ftr-346	1022	79	of	of	ADP
ftr-346	1022	80	the	the	DET
ftr-346	1022	81	residence	residence	NOUN
ftr-346	1022	82	country	country	NOUN
ftr-346	1022	83	seem	seem	VERB
ftr-346	1022	84	to	to	PART
ftr-346	1022	85	deserve	deserve	VERB
ftr-346	1022	86	priority	priority	NOUN
ftr-346	1022	87	in	in	ADP
ftr-346	1022	88	the	the	DET
ftr-346	1022	89	inter	inter	ADJ
ftr-346	1022	90	-	-	ADJ
ftr-346	1022	91	nation	nation	ADJ
ftr-346	1022	92	allocation	allocation	NOUN
ftr-346	1022	93	of	of	ADP
ftr-346	1022	94	tax	tax	NOUN
ftr-346	1022	95	jurisdiction	jurisdiction	NOUN
ftr-346	1022	96	over	over	ADP
ftr-346	1022	97	portfolio	portfolio	NOUN
ftr-346	1022	98	income	income	NOUN
ftr-346	1022	99	;	;	PUNCT
ftr-346	1022	100	pointing	point	VERB
ftr-346	1022	101	out	out	ADP
ftr-346	1022	102	that	that	DET
ftr-346	1022	103	primary	primary	ADJ
ftr-346	1022	104	allocation	allocation	NOUN
ftr-346	1022	105	of	of	ADP
ftr-346	1022	106	taxing	tax	VERB
ftr-346	1022	107	rights	right	NOUN
ftr-346	1022	108	over	over	ADP
ftr-346	1022	109	portfolio	portfolio	NOUN
ftr-346	1022	110	income	income	NOUN
ftr-346	1022	111	reflects	reflect	VERB
ftr-346	1022	112	this	this	DET
ftr-346	1022	113	priority	priority	NOUN
ftr-346	1022	114	)	)	PUNCT
ftr-346	1022	115	.	.	PUNCT
ftr-346	1023	1	257	257	X
ftr-346	1023	2	.	.	PUNCT
ftr-346	1024	1	see	see	VERB
ftr-346	1024	2	supra	supra	PROPN
ftr-346	1024	3	notes	note	NOUN
ftr-346	1024	4	22	22	NUM
ftr-346	1024	5	,	,	PUNCT
ftr-346	1024	6	28	28	NUM
ftr-346	1024	7	and	and	CCONJ
ftr-346	1024	8	accompanying	accompany	VERB
ftr-346	1024	9	text	text	NOUN
ftr-346	1024	10	.	.	PUNCT
ftr-346	1025	1	258	258	NUM
ftr-346	1025	2	.	.	PUNCT
ftr-346	1026	1	see	see	VERB
ftr-346	1026	2	supra	supra	PROPN
ftr-346	1026	3	note	note	PROPN
ftr-346	1026	4	23	23	NUM
ftr-346	1026	5	and	and	CCONJ
ftr-346	1026	6	accompanying	accompany	VERB
ftr-346	1026	7	text	text	NOUN
ftr-346	1026	8	.	.	PUNCT
ftr-346	1027	1	259	259	X
ftr-346	1027	2	.	.	X
ftr-346	1027	3	see	see	VERB
ftr-346	1027	4	supra	supra	PROPN
ftr-346	1027	5	notes	note	VERB
ftr-346	1027	6	74	74	NUM
ftr-346	1027	7	-	-	SYM
ftr-346	1027	8	75	75	NUM
ftr-346	1027	9	and	and	CCONJ
ftr-346	1027	10	accompanying	accompany	VERB
ftr-346	1027	11	text	text	NOUN
ftr-346	1027	12	.	.	PUNCT
ftr-346	1028	1	260	260	NUM
ftr-346	1028	2	.	.	PUNCT
ftr-346	1029	1	see	see	VERB
ftr-346	1029	2	supra	supra	PROPN
ftr-346	1029	3	notes	note	VERB
ftr-346	1029	4	76	76	NUM
ftr-346	1029	5	-	-	SYM
ftr-346	1029	6	78	78	NUM
ftr-346	1029	7	.	.	PUNCT
ftr-346	1030	1	[	[	X
ftr-346	1030	2	yol	yol	X
ftr-346	1030	3	.	.	PUNCT
ftr-346	1030	4	11:7612	11:7612	PROPN
ftr-346	1030	5	sourcing	source	VERB
ftr-346	1030	6	income	income	NOUN
ftr-346	1030	7	among	among	ADP
ftr-346	1030	8	nations	nation	NOUN
ftr-346	1030	9	destination	destination	NOUN
ftr-346	1030	10	of	of	ADP
ftr-346	1030	11	property	property	NOUN
ftr-346	1030	12	,	,	PUNCT
ftr-346	1030	13	capital	capital	NOUN
ftr-346	1030	14	,	,	PUNCT
ftr-346	1030	15	or	or	CCONJ
ftr-346	1030	16	services	service	NOUN
ftr-346	1030	17	;	;	PUNCT
ftr-346	1030	18	and	and	CCONJ
ftr-346	1030	19	country	country	NOUN
ftr-346	1030	20	of	of	ADP
ftr-346	1030	21	residence	residence	NOUN
ftr-346	1030	22	.	.	PUNCT
ftr-346	1031	1	in	in	ADP
ftr-346	1031	2	many	many	ADJ
ftr-346	1031	3	situations	situation	NOUN
ftr-346	1031	4	,	,	PUNCT
ftr-346	1031	5	more	more	ADJ
ftr-346	1031	6	than	than	ADP
ftr-346	1031	7	one	one	NUM
ftr-346	1031	8	country	country	NOUN
ftr-346	1031	9	in	in	ADP
ftr-346	1031	10	different	different	ADJ
ftr-346	1031	11	categories	category	NOUN
ftr-346	1031	12	may	may	AUX
ftr-346	1031	13	provide	provide	VERB
ftr-346	1031	14	benefits	benefit	NOUN
ftr-346	1031	15	.	.	PUNCT
ftr-346	1032	1	for	for	ADP
ftr-346	1032	2	example	example	NOUN
ftr-346	1032	3	,	,	PUNCT
ftr-346	1032	4	a	a	DET
ftr-346	1032	5	taxpayer	taxpayer	NOUN
ftr-346	1032	6	who	who	PRON
ftr-346	1032	7	resides	reside	VERB
ftr-346	1032	8	in	in	ADP
ftr-346	1032	9	one	one	NUM
ftr-346	1032	10	country	country	NOUN
ftr-346	1032	11	may	may	AUX
ftr-346	1032	12	receive	receive	VERB
ftr-346	1032	13	dividends	dividend	NOUN
ftr-346	1032	14	from	from	ADP
ftr-346	1032	15	a	a	DET
ftr-346	1032	16	corporation	corporation	NOUN
ftr-346	1032	17	that	that	PRON
ftr-346	1032	18	is	be	AUX
ftr-346	1032	19	incorporated	incorporate	VERB
ftr-346	1032	20	and	and	CCONJ
ftr-346	1032	21	does	do	VERB
ftr-346	1032	22	business	business	NOUN
ftr-346	1032	23	in	in	ADP
ftr-346	1032	24	another	another	DET
ftr-346	1032	25	country	country	NOUN
ftr-346	1032	26	.	.	PUNCT
ftr-346	1033	1	in	in	ADP
ftr-346	1033	2	this	this	DET
ftr-346	1033	3	situation	situation	NOUN
ftr-346	1033	4	,	,	PUNCT
ftr-346	1033	5	there	there	PRON
ftr-346	1033	6	are	be	VERB
ftr-346	1033	7	governmental	governmental	ADJ
ftr-346	1033	8	benefits	benefit	NOUN
ftr-346	1033	9	relating	relate	VERB
ftr-346	1033	10	to	to	ADP
ftr-346	1033	11	the	the	DET
ftr-346	1033	12	income	income	NOUN
ftr-346	1033	13	provided	provide	VERB
ftr-346	1033	14	by	by	ADP
ftr-346	1033	15	both	both	CCONJ
ftr-346	1033	16	the	the	DET
ftr-346	1033	17	residence	residence	NOUN
ftr-346	1033	18	country	country	NOUN
ftr-346	1033	19	(	(	PUNCT
ftr-346	1033	20	where	where	SCONJ
ftr-346	1033	21	the	the	DET
ftr-346	1033	22	taxpayer	taxpayer	NOUN
ftr-346	1033	23	resides	reside	VERB
ftr-346	1033	24	)	)	PUNCT
ftr-346	1033	25	and	and	CCONJ
ftr-346	1033	26	the	the	DET
ftr-346	1033	27	destination	destination	NOUN
ftr-346	1033	28	country	country	NOUN
ftr-346	1033	29	(	(	PUNCT
ftr-346	1033	30	where	where	SCONJ
ftr-346	1033	31	the	the	DET
ftr-346	1033	32	corporation	corporation	NOUN
ftr-346	1033	33	is	be	AUX
ftr-346	1033	34	incorporated	incorporate	VERB
ftr-346	1033	35	and	and	CCONJ
ftr-346	1033	36	does	do	VERB
ftr-346	1033	37	business	business	NOUN
ftr-346	1033	38	,	,	PUNCT
ftr-346	1033	39	which	which	PRON
ftr-346	1033	40	is	be	AUX
ftr-346	1033	41	the	the	DET
ftr-346	1033	42	destination	destination	NOUN
ftr-346	1033	43	of	of	ADP
ftr-346	1033	44	the	the	DET
ftr-346	1033	45	taxpayer	taxpayer	NOUN
ftr-346	1033	46	's	's	PART
ftr-346	1033	47	invested	invest	VERB
ftr-346	1033	48	capital	capital	NOUN
ftr-346	1033	49	)	)	PUNCT
ftr-346	1033	50	.	.	PUNCT
ftr-346	1034	1	in	in	ADP
ftr-346	1034	2	fact	fact	NOUN
ftr-346	1034	3	,	,	PUNCT
ftr-346	1034	4	for	for	ADP
ftr-346	1034	5	a	a	DET
ftr-346	1034	6	given	give	VERB
ftr-346	1034	7	item	item	NOUN
ftr-346	1034	8	of	of	ADP
ftr-346	1034	9	income	income	NOUN
ftr-346	1034	10	,	,	PUNCT
ftr-346	1034	11	countries	country	NOUN
ftr-346	1034	12	in	in	ADP
ftr-346	1034	13	all	all	DET
ftr-346	1034	14	three	three	NUM
ftr-346	1034	15	categories	category	NOUN
ftr-346	1034	16	may	may	AUX
ftr-346	1034	17	provide	provide	VERB
ftr-346	1034	18	benefits	benefit	NOUN
ftr-346	1034	19	.	.	PUNCT
ftr-346	1035	1	for	for	ADP
ftr-346	1035	2	example	example	NOUN
ftr-346	1035	3	,	,	PUNCT
ftr-346	1035	4	a	a	DET
ftr-346	1035	5	taxpayer	taxpayer	NOUN
ftr-346	1035	6	who	who	PRON
ftr-346	1035	7	resides	reside	VERB
ftr-346	1035	8	in	in	ADP
ftr-346	1035	9	one	one	NUM
ftr-346	1035	10	country	country	NOUN
ftr-346	1035	11	may	may	AUX
ftr-346	1035	12	develop	develop	VERB
ftr-346	1035	13	an	an	DET
ftr-346	1035	14	intangible	intangible	NOUN
ftr-346	1035	15	in	in	ADP
ftr-346	1035	16	another	another	DET
ftr-346	1035	17	country	country	NOUN
ftr-346	1035	18	and	and	CCONJ
ftr-346	1035	19	license	license	VERB
ftr-346	1035	20	the	the	DET
ftr-346	1035	21	intangible	intangible	NOUN
ftr-346	1035	22	for	for	ADP
ftr-346	1035	23	use	use	NOUN
ftr-346	1035	24	in	in	ADP
ftr-346	1035	25	a	a	DET
ftr-346	1035	26	third	third	ADJ
ftr-346	1035	27	country	country	NOUN
ftr-346	1035	28	.	.	PUNCT
ftr-346	1036	1	here	here	ADV
ftr-346	1036	2	,	,	PUNCT
ftr-346	1036	3	the	the	DET
ftr-346	1036	4	taxpayer	taxpayer	NOUN
ftr-346	1036	5	is	be	AUX
ftr-346	1036	6	receiving	receive	VERB
ftr-346	1036	7	public	public	ADJ
ftr-346	1036	8	benefits	benefit	NOUN
ftr-346	1036	9	from	from	ADP
ftr-346	1036	10	the	the	DET
ftr-346	1036	11	residence	residence	NOUN
ftr-346	1036	12	country	country	NOUN
ftr-346	1036	13	,	,	PUNCT
ftr-346	1036	14	the	the	DET
ftr-346	1036	15	activities	activity	NOUN
ftr-346	1036	16	country	country	NOUN
ftr-346	1036	17	(	(	PUNCT
ftr-346	1036	18	where	where	SCONJ
ftr-346	1036	19	the	the	DET
ftr-346	1036	20	intangible	intangible	NOUN
ftr-346	1036	21	is	be	AUX
ftr-346	1036	22	developed	develop	VERB
ftr-346	1036	23	)	)	PUNCT
ftr-346	1036	24	,	,	PUNCT
ftr-346	1036	25	and	and	CCONJ
ftr-346	1036	26	the	the	DET
ftr-346	1036	27	destination	destination	NOUN
ftr-346	1036	28	country	country	NOUN
ftr-346	1036	29	(	(	PUNCT
ftr-346	1036	30	where	where	SCONJ
ftr-346	1036	31	the	the	DET
ftr-346	1036	32	intangible	intangible	NOUN
ftr-346	1036	33	is	be	AUX
ftr-346	1036	34	being	be	AUX
ftr-346	1036	35	used	use	VERB
ftr-346	1036	36	)	)	PUNCT
ftr-346	1036	37	.	.	PUNCT
ftr-346	1037	1	current	current	ADJ
ftr-346	1037	2	law	law	NOUN
ftr-346	1037	3	addresses	address	VERB
ftr-346	1037	4	such	such	ADJ
ftr-346	1037	5	situations	situation	NOUN
ftr-346	1037	6	by	by	ADP
ftr-346	1037	7	sourcing	source	VERB
ftr-346	1037	8	all	all	PRON
ftr-346	1037	9	of	of	ADP
ftr-346	1037	10	the	the	DET
ftr-346	1037	11	income	income	NOUN
ftr-346	1037	12	to	to	ADP
ftr-346	1037	13	one	one	NUM
ftr-346	1037	14	of	of	ADP
ftr-346	1037	15	the	the	DET
ftr-346	1037	16	countries	country	NOUN
ftr-346	1037	17	involved	involve	VERB
ftr-346	1037	18	.	.	PUNCT
ftr-346	1038	1	26	26	NUM
ftr-346	1038	2	'	'	PUNCT
ftr-346	1038	3	thus	thus	ADV
ftr-346	1038	4	,	,	PUNCT
ftr-346	1038	5	in	in	ADP
ftr-346	1038	6	the	the	DET
ftr-346	1038	7	first	first	ADJ
ftr-346	1038	8	situation	situation	NOUN
ftr-346	1038	9	,	,	PUNCT
ftr-346	1038	10	all	all	PRON
ftr-346	1038	11	of	of	ADP
ftr-346	1038	12	the	the	DET
ftr-346	1038	13	dividends	dividend	NOUN
ftr-346	1038	14	are	be	AUX
ftr-346	1038	15	sourced	source	VERB
ftr-346	1038	16	to	to	ADP
ftr-346	1038	17	the	the	DET
ftr-346	1038	18	country	country	NOUN
ftr-346	1038	19	of	of	ADP
ftr-346	1038	20	destination	destination	NOUN
ftr-346	1038	21	despite	despite	SCONJ
ftr-346	1038	22	the	the	DET
ftr-346	1038	23	public	public	ADJ
ftr-346	1038	24	benefits	benefit	NOUN
ftr-346	1038	25	that	that	PRON
ftr-346	1038	26	are	be	AUX
ftr-346	1038	27	also	also	ADV
ftr-346	1038	28	provided	provide	VERB
ftr-346	1038	29	in	in	ADP
ftr-346	1038	30	the	the	DET
ftr-346	1038	31	residence	residence	NOUN
ftr-346	1038	32	country.262	country.262	NOUN
ftr-346	1038	33	and	and	CCONJ
ftr-346	1038	34	in	in	ADP
ftr-346	1038	35	the	the	DET
ftr-346	1038	36	second	second	ADJ
ftr-346	1038	37	situation	situation	NOUN
ftr-346	1038	38	,	,	PUNCT
ftr-346	1038	39	all	all	PRON
ftr-346	1038	40	of	of	ADP
ftr-346	1038	41	the	the	DET
ftr-346	1038	42	royalties	royalty	NOUN
ftr-346	1038	43	are	be	AUX
ftr-346	1038	44	sourced	source	VERB
ftr-346	1038	45	to	to	ADP
ftr-346	1038	46	the	the	DET
ftr-346	1038	47	destination	destination	NOUN
ftr-346	1038	48	country	country	NOUN
ftr-346	1038	49	even	even	ADV
ftr-346	1038	50	though	though	SCONJ
ftr-346	1038	51	all	all	DET
ftr-346	1038	52	three	three	NUM
ftr-346	1038	53	countries	country	NOUN
ftr-346	1038	54	are	be	AUX
ftr-346	1038	55	benefiting	benefit	VERB
ftr-346	1038	56	the	the	DET
ftr-346	1038	57	taxpayer.26	taxpayer.26	NOUN
ftr-346	1038	58	3	3	NUM
ftr-346	1038	59	the	the	DET
ftr-346	1038	60	current	current	ADJ
ftr-346	1038	61	approach	approach	NOUN
ftr-346	1038	62	apparently	apparently	ADV
ftr-346	1038	63	is	be	AUX
ftr-346	1038	64	to	to	PART
ftr-346	1038	65	choose	choose	VERB
ftr-346	1038	66	the	the	DET
ftr-346	1038	67	country	country	NOUN
ftr-346	1038	68	to	to	PART
ftr-346	1038	69	which	which	PRON
ftr-346	1038	70	the	the	DET
ftr-346	1038	71	income	income	NOUN
ftr-346	1038	72	primarily	primarily	ADV
ftr-346	1038	73	relates	relate	VERB
ftr-346	1038	74	.	.	PUNCT
ftr-346	1039	1	2	2	NUM
ftr-346	1039	2	6	6	NUM
ftr-346	1039	3	however	however	ADV
ftr-346	1039	4	,	,	PUNCT
ftr-346	1039	5	this	this	PRON
ftr-346	1039	6	can	can	AUX
ftr-346	1039	7	sometime	sometime	ADV
ftr-346	1039	8	lead	lead	VERB
ftr-346	1039	9	to	to	ADP
ftr-346	1039	10	arbitrary	arbitrary	ADJ
ftr-346	1039	11	determinations;265	determinations;265	NOUN
ftr-346	1039	12	it	it	PRON
ftr-346	1039	13	is	be	AUX
ftr-346	1039	14	not	not	PART
ftr-346	1039	15	always	always	ADV
ftr-346	1039	16	clear	clear	ADJ
ftr-346	1039	17	which	which	PRON
ftr-346	1039	18	of	of	ADP
ftr-346	1039	19	the	the	DET
ftr-346	1039	20	countries	country	NOUN
ftr-346	1039	21	is	be	AUX
ftr-346	1039	22	the	the	DET
ftr-346	1039	23	greatest	great	ADJ
ftr-346	1039	24	contributor	contributor	NOUN
ftr-346	1039	25	to	to	ADP
ftr-346	1039	26	the	the	DET
ftr-346	1039	27	income	income	NOUN
ftr-346	1039	28	in	in	ADP
ftr-346	1039	29	question	question	NOUN
ftr-346	1039	30	.	.	PUNCT
ftr-346	1040	1	more	more	ADV
ftr-346	1040	2	fundamentally	fundamentally	ADV
ftr-346	1040	3	,	,	PUNCT
ftr-346	1040	4	the	the	DET
ftr-346	1040	5	current	current	ADJ
ftr-346	1040	6	"	"	PUNCT
ftr-346	1040	7	single	single	ADJ
ftr-346	1040	8	source	source	NOUN
ftr-346	1040	9	"	"	PUNCT
ftr-346	1040	10	approach	approach	NOUN
ftr-346	1040	11	is	be	AUX
ftr-346	1040	12	inappropriate	inappropriate	ADJ
ftr-346	1040	13	given	give	VERB
ftr-346	1040	14	that	that	SCONJ
ftr-346	1040	15	often	often	ADV
ftr-346	1040	16	more	more	ADJ
ftr-346	1040	17	than	than	ADP
ftr-346	1040	18	one	one	NUM
ftr-346	1040	19	country	country	NOUN
ftr-346	1040	20	is	be	AUX
ftr-346	1040	21	providing	provide	VERB
ftr-346	1040	22	significant	significant	ADJ
ftr-346	1040	23	public	public	ADJ
ftr-346	1040	24	benefits	benefit	NOUN
ftr-346	1040	25	.	.	PUNCT
ftr-346	1041	1	furthermore	furthermore	ADV
ftr-346	1041	2	,	,	PUNCT
ftr-346	1041	3	an	an	DET
ftr-346	1041	4	approach	approach	NOUN
ftr-346	1041	5	that	that	PRON
ftr-346	1041	6	seeks	seek	VERB
ftr-346	1041	7	to	to	PART
ftr-346	1041	8	determine	determine	VERB
ftr-346	1041	9	the	the	DET
ftr-346	1041	10	primary	primary	ADJ
ftr-346	1041	11	country	country	NOUN
ftr-346	1041	12	that	that	PRON
ftr-346	1041	13	is	be	AUX
ftr-346	1041	14	providing	provide	VERB
ftr-346	1041	15	public	public	ADJ
ftr-346	1041	16	benefits	benefit	NOUN
ftr-346	1041	17	can	can	AUX
ftr-346	1041	18	lead	lead	VERB
ftr-346	1041	19	to	to	ADP
ftr-346	1041	20	disagreements	disagreement	NOUN
ftr-346	1041	21	among	among	ADP
ftr-346	1041	22	nations,26	nations,26	NOUN
ftr-346	1041	23	6	6	NUM
ftr-346	1041	24	and	and	CCONJ
ftr-346	1041	25	thus	thus	ADV
ftr-346	1041	26	does	do	AUX
ftr-346	1041	27	not	not	PART
ftr-346	1041	28	appear	appear	VERB
ftr-346	1041	29	suitable	suitable	ADJ
ftr-346	1041	30	for	for	ADP
ftr-346	1041	31	multilateral	multilateral	ADJ
ftr-346	1041	32	adoption	adoption	NOUN
ftr-346	1041	33	.	.	PUNCT
ftr-346	1042	1	instead	instead	ADV
ftr-346	1042	2	,	,	PUNCT
ftr-346	1042	3	a	a	DET
ftr-346	1042	4	unified	unified	ADJ
ftr-346	1042	5	approach	approach	NOUN
ftr-346	1042	6	is	be	AUX
ftr-346	1042	7	called	call	VERB
ftr-346	1042	8	for	for	ADP
ftr-346	1042	9	,	,	PUNCT
ftr-346	1042	10	one	one	NOUN
ftr-346	1042	11	that	that	PRON
ftr-346	1042	12	recognizes	recognize	VERB
ftr-346	1042	13	those	those	DET
ftr-346	1042	14	countries	country	NOUN
ftr-346	1042	15	that	that	PRON
ftr-346	1042	16	provide	provide	VERB
ftr-346	1042	17	significant	significant	ADJ
ftr-346	1042	18	public	public	ADJ
ftr-346	1042	19	benefits	benefit	NOUN
ftr-346	1042	20	that	that	PRON
ftr-346	1042	21	relate	relate	VERB
ftr-346	1042	22	to	to	ADP
ftr-346	1042	23	the	the	DET
ftr-346	1042	24	income	income	NOUN
ftr-346	1042	25	.	.	PUNCT
ftr-346	1043	1	accordingly	accordingly	ADV
ftr-346	1043	2	,	,	PUNCT
ftr-346	1043	3	this	this	DET
ftr-346	1043	4	article	article	NOUN
ftr-346	1043	5	proposes	propose	VERB
ftr-346	1043	6	that	that	SCONJ
ftr-346	1043	7	multilateral	multilateral	ADJ
ftr-346	1043	8	source	source	NOUN
ftr-346	1043	9	rules	rule	NOUN
ftr-346	1043	10	be	be	AUX
ftr-346	1043	11	devised	devise	VERB
ftr-346	1043	12	pursuant	pursuant	ADJ
ftr-346	1043	13	to	to	ADP
ftr-346	1043	14	a	a	DET
ftr-346	1043	15	standard	standard	NOUN
ftr-346	1043	16	that	that	PRON
ftr-346	1043	17	evaluates	evaluate	VERB
ftr-346	1043	18	income	income	NOUN
ftr-346	1043	19	for	for	ADP
ftr-346	1043	20	sourcing	source	VERB
ftr-346	1043	21	on	on	ADP
ftr-346	1043	22	the	the	DET
ftr-346	1043	23	basis	basis	NOUN
ftr-346	1043	24	of	of	ADP
ftr-346	1043	25	three	three	NUM
ftr-346	1043	26	factors	factor	NOUN
ftr-346	1043	27	:	:	PUNCT
ftr-346	1043	28	the	the	DET
ftr-346	1043	29	destination	destination	NOUN
ftr-346	1043	30	of	of	ADP
ftr-346	1043	31	the	the	DET
ftr-346	1043	32	services	service	NOUN
ftr-346	1043	33	,	,	PUNCT
ftr-346	1043	34	property	property	NOUN
ftr-346	1043	35	,	,	PUNCT
ftr-346	1043	36	or	or	CCONJ
ftr-346	1043	37	capital	capital	NOUN
ftr-346	1043	38	giving	give	VERB
ftr-346	1043	39	rise	rise	NOUN
ftr-346	1043	40	261	261	NUM
ftr-346	1043	41	.	.	PUNCT
ftr-346	1044	1	see	see	VERB
ftr-346	1044	2	,	,	PUNCT
ftr-346	1044	3	e.g.	e.g.	ADV
ftr-346	1044	4	,	,	PUNCT
ftr-346	1044	5	supra	supra	PROPN
ftr-346	1044	6	notes	note	VERB
ftr-346	1044	7	19	19	NUM
ftr-346	1044	8	-	-	SYM
ftr-346	1044	9	20	20	NUM
ftr-346	1044	10	,	,	PUNCT
ftr-346	1044	11	25	25	NUM
ftr-346	1044	12	-	-	SYM
ftr-346	1044	13	27	27	NUM
ftr-346	1044	14	and	and	CCONJ
ftr-346	1044	15	accompanying	accompany	VERB
ftr-346	1044	16	text	text	NOUN
ftr-346	1044	17	.	.	PUNCT
ftr-346	1045	1	262	262	X
ftr-346	1045	2	.	.	PUNCT
ftr-346	1046	1	see	see	VERB
ftr-346	1046	2	supra	supra	PROPN
ftr-346	1046	3	notes	note	VERB
ftr-346	1046	4	19	19	NUM
ftr-346	1046	5	-	-	SYM
ftr-346	1046	6	20	20	NUM
ftr-346	1046	7	and	and	CCONJ
ftr-346	1046	8	accompanying	accompany	VERB
ftr-346	1046	9	text	text	NOUN
ftr-346	1046	10	.	.	PUNCT
ftr-346	1047	1	263	263	NUM
ftr-346	1047	2	.	.	PUNCT
ftr-346	1048	1	see	see	VERB
ftr-346	1048	2	supra	supra	PROPN
ftr-346	1048	3	notes	note	VERB
ftr-346	1048	4	25	25	NUM
ftr-346	1048	5	-	-	SYM
ftr-346	1048	6	27	27	NUM
ftr-346	1048	7	and	and	CCONJ
ftr-346	1048	8	accompanying	accompany	VERB
ftr-346	1048	9	text	text	NOUN
ftr-346	1048	10	.	.	PUNCT
ftr-346	1049	1	264	264	X
ftr-346	1049	2	.	.	PUNCT
ftr-346	1050	1	see	see	VERB
ftr-346	1050	2	lokken	lokken	PROPN
ftr-346	1050	3	,	,	PUNCT
ftr-346	1050	4	intellectual	intellectual	ADJ
ftr-346	1050	5	property	property	NOUN
ftr-346	1050	6	,	,	PUNCT
ftr-346	1050	7	supra	supra	PROPN
ftr-346	1050	8	note	note	NOUN
ftr-346	1050	9	57	57	NUM
ftr-346	1050	10	,	,	PUNCT
ftr-346	1050	11	at	at	ADP
ftr-346	1050	12	242	242	NUM
ftr-346	1050	13	-	-	SYM
ftr-346	1050	14	43	43	NUM
ftr-346	1050	15	;	;	PUNCT
ftr-346	1050	16	ali	ali	PROPN
ftr-346	1050	17	project	project	PROPN
ftr-346	1050	18	i	i	PROPN
ftr-346	1050	19	,	,	PUNCT
ftr-346	1050	20	supra	supra	PROPN
ftr-346	1050	21	note	note	PROPN
ftr-346	1050	22	14	14	NUM
ftr-346	1050	23	,	,	PUNCT
ftr-346	1050	24	at	at	ADP
ftr-346	1050	25	18	18	NUM
ftr-346	1050	26	(	(	PUNCT
ftr-346	1050	27	stating	state	VERB
ftr-346	1050	28	that	that	SCONJ
ftr-346	1050	29	the	the	DET
ftr-346	1050	30	current	current	ADJ
ftr-346	1050	31	source	source	NOUN
ftr-346	1050	32	rules	rule	NOUN
ftr-346	1050	33	used	use	VERB
ftr-346	1050	34	in	in	ADP
ftr-346	1050	35	the	the	DET
ftr-346	1050	36	united	united	PROPN
ftr-346	1050	37	states	states	PROPN
ftr-346	1050	38	and	and	CCONJ
ftr-346	1050	39	elsewhere	elsewhere	ADV
ftr-346	1050	40	are	be	AUX
ftr-346	1050	41	result	result	NOUN
ftr-346	1050	42	of	of	ADP
ftr-346	1050	43	a	a	DET
ftr-346	1050	44	process	process	NOUN
ftr-346	1050	45	that	that	PRON
ftr-346	1050	46	seems	seem	VERB
ftr-346	1050	47	"	"	PUNCT
ftr-346	1050	48	to	to	PART
ftr-346	1050	49	require	require	VERB
ftr-346	1050	50	a	a	DET
ftr-346	1050	51	balancing	balancing	NOUN
ftr-346	1050	52	of	of	ADP
ftr-346	1050	53	the	the	DET
ftr-346	1050	54	strength	strength	NOUN
ftr-346	1050	55	of	of	ADP
ftr-346	1050	56	conflicting	conflicting	ADJ
ftr-346	1050	57	claims	claim	NOUN
ftr-346	1050	58	and	and	CCONJ
ftr-346	1050	59	considerations	consideration	NOUN
ftr-346	1050	60	as	as	SCONJ
ftr-346	1050	61	they	they	PRON
ftr-346	1050	62	apply	apply	VERB
ftr-346	1050	63	to	to	ADP
ftr-346	1050	64	particular	particular	ADJ
ftr-346	1050	65	types	type	NOUN
ftr-346	1050	66	of	of	ADP
ftr-346	1050	67	income	income	NOUN
ftr-346	1050	68	"	"	PUNCT
ftr-346	1050	69	)	)	PUNCT
ftr-346	1050	70	.	.	PUNCT
ftr-346	1051	1	265	265	X
ftr-346	1051	2	.	.	PUNCT
ftr-346	1052	1	see	see	VERB
ftr-346	1052	2	mason	mason	PROPN
ftr-346	1052	3	,	,	PUNCT
ftr-346	1052	4	supra	supra	PROPN
ftr-346	1052	5	note	note	PROPN
ftr-346	1052	6	84	84	NUM
ftr-346	1052	7	,	,	PUNCT
ftr-346	1052	8	at	at	ADP
ftr-346	1052	9	1591	1591	NUM
ftr-346	1052	10	.	.	PUNCT
ftr-346	1053	1	266	266	X
ftr-346	1053	2	.	.	PUNCT
ftr-346	1054	1	see	see	VERB
ftr-346	1054	2	supra	supra	PROPN
ftr-346	1054	3	notes	note	VERB
ftr-346	1054	4	110	110	NUM
ftr-346	1054	5	-	-	SYM
ftr-346	1054	6	16	16	NUM
ftr-346	1054	7	and	and	CCONJ
ftr-346	1054	8	accompanying	accompany	VERB
ftr-346	1054	9	text	text	NOUN
ftr-346	1054	10	.	.	PUNCT
ftr-346	1055	1	2011	2011	NUM
ftr-346	1055	2	]	]	PUNCT
ftr-346	1055	3	613	613	NUM
ftr-346	1055	4	florida	florida	PROPN
ftr-346	1055	5	tax	tax	NOUN
ftr-346	1055	6	review	review	NOUN
ftr-346	1055	7	to	to	ADP
ftr-346	1055	8	income	income	NOUN
ftr-346	1055	9	;	;	PUNCT
ftr-346	1055	10	the	the	DET
ftr-346	1055	11	location(s	location(s	NOUN
ftr-346	1055	12	)	)	PUNCT
ftr-346	1055	13	of	of	ADP
ftr-346	1055	14	the	the	DET
ftr-346	1055	15	activities	activity	NOUN
ftr-346	1055	16	giving	give	VERB
ftr-346	1055	17	rise	rise	NOUN
ftr-346	1055	18	to	to	ADP
ftr-346	1055	19	income	income	NOUN
ftr-346	1055	20	;	;	PUNCT
ftr-346	1055	21	and	and	CCONJ
ftr-346	1055	22	the	the	DET
ftr-346	1055	23	residence	residence	NOUN
ftr-346	1055	24	of	of	ADP
ftr-346	1055	25	the	the	DET
ftr-346	1055	26	person	person	NOUN
ftr-346	1055	27	receiving	receive	VERB
ftr-346	1055	28	income	income	NOUN
ftr-346	1055	29	.	.	PUNCT
ftr-346	1056	1	267	267	NUM
ftr-346	1056	2	each	each	PRON
ftr-346	1056	3	of	of	ADP
ftr-346	1056	4	these	these	DET
ftr-346	1056	5	countries	country	NOUN
ftr-346	1056	6	has	have	VERB
ftr-346	1056	7	the	the	DET
ftr-346	1056	8	potential	potential	NOUN
ftr-346	1056	9	for	for	ADP
ftr-346	1056	10	contributing	contribute	VERB
ftr-346	1056	11	significantly	significantly	ADV
ftr-346	1056	12	to	to	ADP
ftr-346	1056	13	the	the	DET
ftr-346	1056	14	earning	earning	NOUN
ftr-346	1056	15	and	and	CCONJ
ftr-346	1056	16	enjoyment	enjoyment	NOUN
ftr-346	1056	17	of	of	ADP
ftr-346	1056	18	income	income	NOUN
ftr-346	1056	19	,	,	PUNCT
ftr-346	1056	20	as	as	SCONJ
ftr-346	1056	21	demonstrated	demonstrate	VERB
ftr-346	1056	22	above2	above2	ADV
ftr-346	1056	23	6	6	NUM
ftr-346	1056	24	8	8	NUM
ftr-346	1056	25	and	and	CCONJ
ftr-346	1056	26	as	as	SCONJ
ftr-346	1056	27	reflected	reflect	VERB
ftr-346	1056	28	in	in	ADP
ftr-346	1056	29	the	the	DET
ftr-346	1056	30	current	current	ADJ
ftr-346	1056	31	source	source	NOUN
ftr-346	1056	32	rules.269	rules.269	NOUN
ftr-346	1056	33	under	under	ADP
ftr-346	1056	34	this	this	DET
ftr-346	1056	35	standard	standard	NOUN
ftr-346	1056	36	,	,	PUNCT
ftr-346	1056	37	a	a	DET
ftr-346	1056	38	given	give	VERB
ftr-346	1056	39	item	item	NOUN
ftr-346	1056	40	of	of	ADP
ftr-346	1056	41	income	income	NOUN
ftr-346	1056	42	may	may	AUX
ftr-346	1056	43	have	have	VERB
ftr-346	1056	44	its	its	PRON
ftr-346	1056	45	source	source	NOUN
ftr-346	1056	46	267	267	NUM
ftr-346	1056	47	.	.	PUNCT
ftr-346	1057	1	cf	cf	NOUN
ftr-346	1057	2	azam	azam	PROPN
ftr-346	1057	3	,	,	PUNCT
ftr-346	1057	4	supra	supra	PROPN
ftr-346	1057	5	note	note	PROPN
ftr-346	1057	6	132	132	NUM
ftr-346	1057	7	,	,	PUNCT
ftr-346	1057	8	at	at	ADP
ftr-346	1057	9	30	30	NUM
ftr-346	1057	10	-	-	SYM
ftr-346	1057	11	31	31	NUM
ftr-346	1057	12	(	(	PUNCT
ftr-346	1057	13	proposing	propose	VERB
ftr-346	1057	14	that	that	SCONJ
ftr-346	1057	15	source	source	NOUN
ftr-346	1057	16	rules	rule	NOUN
ftr-346	1057	17	for	for	ADP
ftr-346	1057	18	taxing	tax	VERB
ftr-346	1057	19	electronic	electronic	ADJ
ftr-346	1057	20	commerce	commerce	NOUN
ftr-346	1057	21	be	be	AUX
ftr-346	1057	22	developed	develop	VERB
ftr-346	1057	23	by	by	ADP
ftr-346	1057	24	taking	take	VERB
ftr-346	1057	25	into	into	ADP
ftr-346	1057	26	account	account	NOUN
ftr-346	1057	27	the	the	DET
ftr-346	1057	28	locations	location	NOUN
ftr-346	1057	29	of	of	ADP
ftr-346	1057	30	producers	producer	NOUN
ftr-346	1057	31	,	,	PUNCT
ftr-346	1057	32	consumers	consumer	NOUN
ftr-346	1057	33	,	,	PUNCT
ftr-346	1057	34	and	and	CCONJ
ftr-346	1057	35	other	other	ADJ
ftr-346	1057	36	physical	physical	ADJ
ftr-346	1057	37	facilities	facility	NOUN
ftr-346	1057	38	and	and	CCONJ
ftr-346	1057	39	components	component	NOUN
ftr-346	1057	40	that	that	PRON
ftr-346	1057	41	contribute	contribute	VERB
ftr-346	1057	42	to	to	ADP
ftr-346	1057	43	e	e	NOUN
ftr-346	1057	44	-	-	NOUN
ftr-346	1057	45	commerce	commerce	NOUN
ftr-346	1057	46	income	income	NOUN
ftr-346	1057	47	,	,	PUNCT
ftr-346	1057	48	so	so	SCONJ
ftr-346	1057	49	that	that	SCONJ
ftr-346	1057	50	the	the	DET
ftr-346	1057	51	tax	tax	NOUN
ftr-346	1057	52	pie	pie	NOUN
ftr-346	1057	53	can	can	AUX
ftr-346	1057	54	be	be	AUX
ftr-346	1057	55	divided	divide	VERB
ftr-346	1057	56	fairly	fairly	ADV
ftr-346	1057	57	among	among	ADP
ftr-346	1057	58	countries	country	NOUN
ftr-346	1057	59	)	)	PUNCT
ftr-346	1057	60	.	.	PUNCT
ftr-346	1058	1	these	these	DET
ftr-346	1058	2	factors	factor	NOUN
ftr-346	1058	3	,	,	PUNCT
ftr-346	1058	4	and	and	CCONJ
ftr-346	1058	5	the	the	DET
ftr-346	1058	6	bases	basis	NOUN
ftr-346	1058	7	for	for	ADP
ftr-346	1058	8	them	they	PRON
ftr-346	1058	9	,	,	PUNCT
ftr-346	1058	10	are	be	AUX
ftr-346	1058	11	conceptually	conceptually	ADV
ftr-346	1058	12	consistent	consistent	ADJ
ftr-346	1058	13	with	with	ADP
ftr-346	1058	14	the	the	DET
ftr-346	1058	15	idea	idea	NOUN
ftr-346	1058	16	of	of	ADP
ftr-346	1058	17	economic	economic	ADJ
ftr-346	1058	18	allegiance	allegiance	NOUN
ftr-346	1058	19	for	for	ADP
ftr-346	1058	20	determining	determine	VERB
ftr-346	1058	21	the	the	DET
ftr-346	1058	22	tax	tax	NOUN
ftr-346	1058	23	jurisdiction	jurisdiction	NOUN
ftr-346	1058	24	of	of	ADP
ftr-346	1058	25	countries	country	NOUN
ftr-346	1058	26	that	that	PRON
ftr-346	1058	27	was	be	AUX
ftr-346	1058	28	developed	develop	VERB
ftr-346	1058	29	by	by	ADP
ftr-346	1058	30	four	four	NUM
ftr-346	1058	31	prominent	prominent	ADJ
ftr-346	1058	32	economists	economist	NOUN
ftr-346	1058	33	in	in	ADP
ftr-346	1058	34	their	their	PRON
ftr-346	1058	35	seminal	seminal	ADJ
ftr-346	1058	36	report	report	NOUN
ftr-346	1058	37	for	for	ADP
ftr-346	1058	38	the	the	DET
ftr-346	1058	39	league	league	NOUN
ftr-346	1058	40	of	of	ADP
ftr-346	1058	41	nations	nation	NOUN
ftr-346	1058	42	.	.	PUNCT
ftr-346	1059	1	see	see	VERB
ftr-346	1059	2	economic	economic	ADJ
ftr-346	1059	3	and	and	CCONJ
ftr-346	1059	4	financial	financial	ADJ
ftr-346	1059	5	commission	commission	PROPN
ftr-346	1059	6	,	,	PUNCT
ftr-346	1059	7	league	league	PROPN
ftr-346	1059	8	of	of	ADP
ftr-346	1059	9	nations	nation	NOUN
ftr-346	1059	10	,	,	PUNCT
ftr-346	1059	11	report	report	VERB
ftr-346	1059	12	on	on	ADP
ftr-346	1059	13	double	double	ADJ
ftr-346	1059	14	taxation	taxation	NOUN
ftr-346	1059	15	submitted	submit	VERB
ftr-346	1059	16	to	to	ADP
ftr-346	1059	17	the	the	DET
ftr-346	1059	18	financial	financial	ADJ
ftr-346	1059	19	committee	committee	NOUN
ftr-346	1059	20	by	by	ADP
ftr-346	1059	21	professors	professor	NOUN
ftr-346	1059	22	bruins	bruin	NOUN
ftr-346	1059	23	,	,	PUNCT
ftr-346	1059	24	einaudi	einaudi	NOUN
ftr-346	1059	25	,	,	PUNCT
ftr-346	1059	26	seligman	seligman	NOUN
ftr-346	1059	27	,	,	PUNCT
ftr-346	1059	28	and	and	CCONJ
ftr-346	1059	29	sir	sir	PROPN
ftr-346	1059	30	josiah	josiah	PROPN
ftr-346	1059	31	stamp	stamp	PROPN
ftr-346	1059	32	,	,	PUNCT
ftr-346	1059	33	league	league	PROPN
ftr-346	1059	34	of	of	ADP
ftr-346	1059	35	nations	nations	PROPN
ftr-346	1059	36	doc	doc	PROPN
ftr-346	1059	37	.	.	PROPN
ftr-346	1059	38	e.f.s.73f.19	e.f.s.73f.19	PROPN
ftr-346	1059	39	(	(	PUNCT
ftr-346	1059	40	1923	1923	NUM
ftr-346	1059	41	)	)	PUNCT
ftr-346	1059	42	.	.	PUNCT
ftr-346	1060	1	in	in	ADP
ftr-346	1060	2	determining	determine	VERB
ftr-346	1060	3	the	the	DET
ftr-346	1060	4	meaning	meaning	NOUN
ftr-346	1060	5	of	of	ADP
ftr-346	1060	6	economic	economic	ADJ
ftr-346	1060	7	allegiance	allegiance	NOUN
ftr-346	1060	8	,	,	PUNCT
ftr-346	1060	9	the	the	DET
ftr-346	1060	10	report	report	NOUN
ftr-346	1060	11	identified	identify	VERB
ftr-346	1060	12	four	four	NUM
ftr-346	1060	13	fundamental	fundamental	ADJ
ftr-346	1060	14	considerations	consideration	NOUN
ftr-346	1060	15	:	:	PUNCT
ftr-346	1060	16	(	(	PUNCT
ftr-346	1060	17	i	i	NOUN
ftr-346	1060	18	)	)	PUNCT
ftr-346	1060	19	the	the	DET
ftr-346	1060	20	acquisition	acquisition	NOUN
ftr-346	1060	21	of	of	ADP
ftr-346	1060	22	wealth	wealth	NOUN
ftr-346	1060	23	,	,	PUNCT
ftr-346	1060	24	(	(	PUNCT
ftr-346	1060	25	ii	ii	NOUN
ftr-346	1060	26	)	)	PUNCT
ftr-346	1060	27	the	the	DET
ftr-346	1060	28	location	location	NOUN
ftr-346	1060	29	of	of	ADP
ftr-346	1060	30	wealth	wealth	NOUN
ftr-346	1060	31	,	,	PUNCT
ftr-346	1060	32	(	(	PUNCT
ftr-346	1060	33	iii	iii	X
ftr-346	1060	34	)	)	PUNCT
ftr-346	1060	35	the	the	DET
ftr-346	1060	36	enforceability	enforceability	NOUN
ftr-346	1060	37	of	of	ADP
ftr-346	1060	38	the	the	DET
ftr-346	1060	39	rights	right	NOUN
ftr-346	1060	40	to	to	ADP
ftr-346	1060	41	wealth	wealth	NOUN
ftr-346	1060	42	,	,	PUNCT
ftr-346	1060	43	and	and	CCONJ
ftr-346	1060	44	(	(	PUNCT
ftr-346	1060	45	iv	iv	X
ftr-346	1060	46	)	)	PUNCT
ftr-346	1060	47	the	the	DET
ftr-346	1060	48	consumption	consumption	NOUN
ftr-346	1060	49	of	of	ADP
ftr-346	1060	50	wealth	wealth	NOUN
ftr-346	1060	51	.	.	PUNCT
ftr-346	1061	1	i	i	PRON
ftr-346	1061	2	d.	d.	PROPN
ftr-346	1061	3	at	at	ADP
ftr-346	1061	4	22	22	NUM
ftr-346	1061	5	-	-	SYM
ftr-346	1061	6	23	23	NUM
ftr-346	1061	7	.	.	PUNCT
ftr-346	1062	1	corresponding	correspond	VERB
ftr-346	1062	2	to	to	ADP
ftr-346	1062	3	these	these	DET
ftr-346	1062	4	considerations	consideration	NOUN
ftr-346	1062	5	are	be	AUX
ftr-346	1062	6	four	four	NUM
ftr-346	1062	7	points	point	NOUN
ftr-346	1062	8	that	that	PRON
ftr-346	1062	9	are	be	AUX
ftr-346	1062	10	significant	significant	ADJ
ftr-346	1062	11	in	in	ADP
ftr-346	1062	12	determining	determine	VERB
ftr-346	1062	13	the	the	DET
ftr-346	1062	14	appropriate	appropriate	ADJ
ftr-346	1062	15	place	place	NOUN
ftr-346	1062	16	of	of	ADP
ftr-346	1062	17	taxation	taxation	NOUN
ftr-346	1062	18	:	:	PUNCT
ftr-346	1062	19	(	(	PUNCT
ftr-346	1062	20	i	i	NOUN
ftr-346	1062	21	)	)	PUNCT
ftr-346	1062	22	the	the	DET
ftr-346	1062	23	place	place	NOUN
ftr-346	1062	24	of	of	ADP
ftr-346	1062	25	origin	origin	NOUN
ftr-346	1062	26	of	of	ADP
ftr-346	1062	27	wealth	wealth	NOUN
ftr-346	1062	28	,	,	PUNCT
ftr-346	1062	29	(	(	PUNCT
ftr-346	1062	30	ii	ii	NOUN
ftr-346	1062	31	)	)	PUNCT
ftr-346	1062	32	the	the	DET
ftr-346	1062	33	situs	situs	PROPN
ftr-346	1062	34	of	of	ADP
ftr-346	1062	35	wealth	wealth	NOUN
ftr-346	1062	36	,	,	PUNCT
ftr-346	1062	37	(	(	PUNCT
ftr-346	1062	38	iii	iii	X
ftr-346	1062	39	)	)	PUNCT
ftr-346	1062	40	the	the	DET
ftr-346	1062	41	place	place	NOUN
ftr-346	1062	42	of	of	ADP
ftr-346	1062	43	enforcement	enforcement	NOUN
ftr-346	1062	44	of	of	ADP
ftr-346	1062	45	the	the	DET
ftr-346	1062	46	rights	right	NOUN
ftr-346	1062	47	to	to	ADP
ftr-346	1062	48	wealth	wealth	NOUN
ftr-346	1062	49	,	,	PUNCT
ftr-346	1062	50	and	and	CCONJ
ftr-346	1062	51	(	(	PUNCT
ftr-346	1062	52	iv	iv	X
ftr-346	1062	53	)	)	PUNCT
ftr-346	1062	54	residence	residence	NOUN
ftr-346	1062	55	or	or	CCONJ
ftr-346	1062	56	domicile	domicile	NOUN
ftr-346	1062	57	.	.	PUNCT
ftr-346	1063	1	i	i	PRON
ftr-346	1063	2	d	d	PROPN
ftr-346	1063	3	at	at	ADP
ftr-346	1063	4	23	23	NUM
ftr-346	1063	5	.	.	PUNCT
ftr-346	1064	1	the	the	DET
ftr-346	1064	2	report	report	NOUN
ftr-346	1064	3	concludes	conclude	VERB
ftr-346	1064	4	that	that	SCONJ
ftr-346	1064	5	of	of	ADP
ftr-346	1064	6	the	the	DET
ftr-346	1064	7	four	four	NUM
ftr-346	1064	8	,	,	PUNCT
ftr-346	1064	9	the	the	DET
ftr-346	1064	10	place	place	NOUN
ftr-346	1064	11	of	of	ADP
ftr-346	1064	12	wealth	wealth	NOUN
ftr-346	1064	13	origin	origin	NOUN
ftr-346	1064	14	and	and	CCONJ
ftr-346	1064	15	residence	residence	NOUN
ftr-346	1064	16	or	or	CCONJ
ftr-346	1064	17	domicile	domicile	NOUN
ftr-346	1064	18	of	of	ADP
ftr-346	1064	19	the	the	DET
ftr-346	1064	20	taxpayer	taxpayer	NOUN
ftr-346	1064	21	are	be	AUX
ftr-346	1064	22	the	the	DET
ftr-346	1064	23	most	most	ADV
ftr-346	1064	24	important	important	ADJ
ftr-346	1064	25	,	,	PUNCT
ftr-346	1064	26	with	with	ADP
ftr-346	1064	27	the	the	DET
ftr-346	1064	28	other	other	ADJ
ftr-346	1064	29	two	two	NUM
ftr-346	1064	30	factors	factor	NOUN
ftr-346	1064	31	mostly	mostly	ADV
ftr-346	1064	32	significant	significant	ADJ
ftr-346	1064	33	in	in	ADP
ftr-346	1064	34	reinforcing	reinforce	VERB
ftr-346	1064	35	the	the	DET
ftr-346	1064	36	tax	tax	NOUN
ftr-346	1064	37	claims	claim	NOUN
ftr-346	1064	38	of	of	ADP
ftr-346	1064	39	the	the	DET
ftr-346	1064	40	country	country	NOUN
ftr-346	1064	41	of	of	ADP
ftr-346	1064	42	origin	origin	NOUN
ftr-346	1064	43	or	or	CCONJ
ftr-346	1064	44	domicile	domicile	NOUN
ftr-346	1064	45	.	.	PUNCT
ftr-346	1065	1	i	i	PRON
ftr-346	1065	2	d.	d.	PROPN
ftr-346	1065	3	at	at	ADP
ftr-346	1065	4	25	25	NUM
ftr-346	1065	5	.	.	PUNCT
ftr-346	1066	1	in	in	ADP
ftr-346	1066	2	examining	examine	VERB
ftr-346	1066	3	the	the	DET
ftr-346	1066	4	origin	origin	NOUN
ftr-346	1066	5	of	of	ADP
ftr-346	1066	6	wealth	wealth	NOUN
ftr-346	1066	7	with	with	ADP
ftr-346	1066	8	respect	respect	NOUN
ftr-346	1066	9	to	to	ADP
ftr-346	1066	10	the	the	DET
ftr-346	1066	11	human	human	ADJ
ftr-346	1066	12	relations	relation	NOUN
ftr-346	1066	13	that	that	PRON
ftr-346	1066	14	help	help	AUX
ftr-346	1066	15	create	create	VERB
ftr-346	1066	16	wealth	wealth	NOUN
ftr-346	1066	17	,	,	PUNCT
ftr-346	1066	18	the	the	DET
ftr-346	1066	19	report	report	NOUN
ftr-346	1066	20	discusses	discuss	VERB
ftr-346	1066	21	the	the	DET
ftr-346	1066	22	places	place	NOUN
ftr-346	1066	23	where	where	SCONJ
ftr-346	1066	24	activities	activity	NOUN
ftr-346	1066	25	such	such	ADJ
ftr-346	1066	26	as	as	ADP
ftr-346	1066	27	management	management	NOUN
ftr-346	1066	28	occur	occur	VERB
ftr-346	1066	29	as	as	ADV
ftr-346	1066	30	well	well	ADV
ftr-346	1066	31	as	as	ADP
ftr-346	1066	32	"	"	PUNCT
ftr-346	1066	33	[	[	X
ftr-346	1066	34	t]he	t]he	ADV
ftr-346	1066	35	selling	sell	VERB
ftr-346	1066	36	end	end	NOUN
ftr-346	1066	37	,	,	PUNCT
ftr-346	1066	38	that	that	ADV
ftr-346	1066	39	is	is	ADV
ftr-346	1066	40	,	,	PUNCT
ftr-346	1066	41	the	the	DET
ftr-346	1066	42	place	place	NOUN
ftr-346	1066	43	where	where	SCONJ
ftr-346	1066	44	agents	agent	NOUN
ftr-346	1066	45	for	for	ADP
ftr-346	1066	46	selling	sell	VERB
ftr-346	1066	47	ply	ply	VERB
ftr-346	1066	48	their	their	PRON
ftr-346	1066	49	calling	calling	NOUN
ftr-346	1066	50	and	and	CCONJ
ftr-346	1066	51	where	where	SCONJ
ftr-346	1066	52	the	the	DET
ftr-346	1066	53	actual	actual	ADJ
ftr-346	1066	54	markets	market	NOUN
ftr-346	1066	55	are	be	AUX
ftr-346	1066	56	to	to	PART
ftr-346	1066	57	be	be	AUX
ftr-346	1066	58	found	find	VERB
ftr-346	1066	59	.	.	PUNCT
ftr-346	1066	60	"	"	PUNCT
ftr-346	1067	1	i	i	PRON
ftr-346	1067	2	d.	d.	PROPN
ftr-346	1067	3	at	at	ADP
ftr-346	1067	4	24	24	NUM
ftr-346	1067	5	.	.	PUNCT
ftr-346	1068	1	and	and	CCONJ
ftr-346	1068	2	in	in	ADP
ftr-346	1068	3	applying	apply	VERB
ftr-346	1068	4	the	the	DET
ftr-346	1068	5	economic	economic	ADJ
ftr-346	1068	6	allegiance	allegiance	NOUN
ftr-346	1068	7	criteria	criterion	NOUN
ftr-346	1068	8	to	to	ADP
ftr-346	1068	9	real	real	ADJ
ftr-346	1068	10	estate	estate	NOUN
ftr-346	1068	11	mortgages	mortgage	NOUN
ftr-346	1068	12	,	,	PUNCT
ftr-346	1068	13	the	the	DET
ftr-346	1068	14	report	report	NOUN
ftr-346	1068	15	views	view	VERB
ftr-346	1068	16	the	the	DET
ftr-346	1068	17	place	place	NOUN
ftr-346	1068	18	of	of	ADP
ftr-346	1068	19	wealth	wealth	NOUN
ftr-346	1068	20	origin	origin	NOUN
ftr-346	1068	21	as	as	ADP
ftr-346	1068	22	where	where	SCONJ
ftr-346	1068	23	the	the	DET
ftr-346	1068	24	land	land	NOUN
ftr-346	1068	25	is	be	AUX
ftr-346	1068	26	located	locate	VERB
ftr-346	1068	27	,	,	PUNCT
ftr-346	1068	28	apparently	apparently	ADV
ftr-346	1068	29	embracing	embrace	VERB
ftr-346	1068	30	an	an	DET
ftr-346	1068	31	approach	approach	NOUN
ftr-346	1068	32	that	that	PRON
ftr-346	1068	33	determines	determine	VERB
ftr-346	1068	34	origin	origin	NOUN
ftr-346	1068	35	in	in	ADP
ftr-346	1068	36	this	this	DET
ftr-346	1068	37	context	context	NOUN
ftr-346	1068	38	based	base	VERB
ftr-346	1068	39	on	on	ADP
ftr-346	1068	40	the	the	DET
ftr-346	1068	41	destination	destination	NOUN
ftr-346	1068	42	of	of	ADP
ftr-346	1068	43	the	the	DET
ftr-346	1068	44	loaned	loan	VERB
ftr-346	1068	45	capital	capital	NOUN
ftr-346	1068	46	.	.	PUNCT
ftr-346	1069	1	see	see	VERB
ftr-346	1069	2	i	i	PRON
ftr-346	1069	3	d.	d.	PROPN
ftr-346	1069	4	at	at	ADP
ftr-346	1069	5	34	34	NUM
ftr-346	1069	6	-	-	SYM
ftr-346	1069	7	35	35	NUM
ftr-346	1069	8	;	;	PUNCT
ftr-346	1069	9	but	but	CCONJ
ftr-346	1069	10	cf	cf	INTJ
ftr-346	1069	11	i	i	PROPN
ftr-346	1069	12	d.	d.	PROPN
ftr-346	1069	13	at	at	ADP
ftr-346	1069	14	36	36	NUM
ftr-346	1069	15	(	(	PUNCT
ftr-346	1069	16	in	in	ADP
ftr-346	1069	17	evaluating	evaluate	VERB
ftr-346	1069	18	the	the	DET
ftr-346	1069	19	origin	origin	NOUN
ftr-346	1069	20	of	of	ADP
ftr-346	1069	21	income	income	NOUN
ftr-346	1069	22	on	on	ADP
ftr-346	1069	23	corporate	corporate	ADJ
ftr-346	1069	24	shares	share	NOUN
ftr-346	1069	25	,	,	PUNCT
ftr-346	1069	26	the	the	DET
ftr-346	1069	27	report	report	NOUN
ftr-346	1069	28	favors	favor	VERB
ftr-346	1069	29	the	the	DET
ftr-346	1069	30	place	place	NOUN
ftr-346	1069	31	where	where	SCONJ
ftr-346	1069	32	the	the	DET
ftr-346	1069	33	owners	owner	NOUN
ftr-346	1069	34	of	of	ADP
ftr-346	1069	35	the	the	DET
ftr-346	1069	36	corporation	corporation	NOUN
ftr-346	1069	37	,	,	PUNCT
ftr-346	1069	38	i.e.	i.e.	X
ftr-346	1069	39	,	,	PUNCT
ftr-346	1069	40	the	the	DET
ftr-346	1069	41	shareholders	shareholder	NOUN
ftr-346	1069	42	,	,	PUNCT
ftr-346	1069	43	reside	reside	VERB
ftr-346	1069	44	,	,	PUNCT
ftr-346	1069	45	as	as	SCONJ
ftr-346	1069	46	opposed	oppose	VERB
ftr-346	1069	47	to	to	ADP
ftr-346	1069	48	the	the	DET
ftr-346	1069	49	place	place	NOUN
ftr-346	1069	50	where	where	SCONJ
ftr-346	1069	51	the	the	DET
ftr-346	1069	52	corporation	corporation	NOUN
ftr-346	1069	53	earns	earn	VERB
ftr-346	1069	54	the	the	DET
ftr-346	1069	55	dividends	dividend	NOUN
ftr-346	1069	56	,	,	PUNCT
ftr-346	1069	57	especially	especially	ADV
ftr-346	1069	58	because	because	SCONJ
ftr-346	1069	59	determining	determine	VERB
ftr-346	1069	60	the	the	DET
ftr-346	1069	61	location	location	NOUN
ftr-346	1069	62	of	of	ADP
ftr-346	1069	63	the	the	DET
ftr-346	1069	64	underlying	underlie	VERB
ftr-346	1069	65	corporate	corporate	ADJ
ftr-346	1069	66	earnings	earning	NOUN
ftr-346	1069	67	would	would	AUX
ftr-346	1069	68	be	be	AUX
ftr-346	1069	69	complicated	complicate	VERB
ftr-346	1069	70	where	where	SCONJ
ftr-346	1069	71	the	the	DET
ftr-346	1069	72	corporation	corporation	NOUN
ftr-346	1069	73	has	have	VERB
ftr-346	1069	74	production	production	NOUN
ftr-346	1069	75	,	,	PUNCT
ftr-346	1069	76	sales	sale	NOUN
ftr-346	1069	77	,	,	PUNCT
ftr-346	1069	78	or	or	CCONJ
ftr-346	1069	79	a	a	DET
ftr-346	1069	80	chief	chief	ADJ
ftr-346	1069	81	office	office	NOUN
ftr-346	1069	82	in	in	ADP
ftr-346	1069	83	more	more	ADJ
ftr-346	1069	84	than	than	ADP
ftr-346	1069	85	one	one	NUM
ftr-346	1069	86	country	country	NOUN
ftr-346	1069	87	)	)	PUNCT
ftr-346	1069	88	.	.	PUNCT
ftr-346	1070	1	thus	thus	ADV
ftr-346	1070	2	,	,	PUNCT
ftr-346	1070	3	similar	similar	ADJ
ftr-346	1070	4	to	to	ADP
ftr-346	1070	5	the	the	DET
ftr-346	1070	6	factors	factor	NOUN
ftr-346	1070	7	identified	identify	VERB
ftr-346	1070	8	in	in	ADP
ftr-346	1070	9	this	this	DET
ftr-346	1070	10	article	article	NOUN
ftr-346	1070	11	,	,	PUNCT
ftr-346	1070	12	the	the	DET
ftr-346	1070	13	league	league	NOUN
ftr-346	1070	14	of	of	ADP
ftr-346	1070	15	nations	nation	NOUN
ftr-346	1070	16	report	report	NOUN
ftr-346	1070	17	focuses	focus	VERB
ftr-346	1070	18	on	on	ADP
ftr-346	1070	19	where	where	SCONJ
ftr-346	1070	20	the	the	DET
ftr-346	1070	21	taxpayer	taxpayer	NOUN
ftr-346	1070	22	resides	reside	VERB
ftr-346	1070	23	and	and	CCONJ
ftr-346	1070	24	where	where	SCONJ
ftr-346	1070	25	wealth	wealth	NOUN
ftr-346	1070	26	is	be	AUX
ftr-346	1070	27	produced	produce	VERB
ftr-346	1070	28	,	,	PUNCT
ftr-346	1070	29	with	with	ADP
ftr-346	1070	30	the	the	DET
ftr-346	1070	31	latter	latter	ADJ
ftr-346	1070	32	apparently	apparently	ADV
ftr-346	1070	33	taking	take	VERB
ftr-346	1070	34	into	into	ADP
ftr-346	1070	35	account	account	NOUN
ftr-346	1070	36	both	both	CCONJ
ftr-346	1070	37	the	the	DET
ftr-346	1070	38	activities	activity	NOUN
ftr-346	1070	39	giving	give	VERB
ftr-346	1070	40	rise	rise	NOUN
ftr-346	1070	41	to	to	ADP
ftr-346	1070	42	income	income	NOUN
ftr-346	1070	43	along	along	ADP
ftr-346	1070	44	with	with	ADP
ftr-346	1070	45	the	the	DET
ftr-346	1070	46	destination	destination	NOUN
ftr-346	1070	47	of	of	ADP
ftr-346	1070	48	the	the	DET
ftr-346	1070	49	products	product	NOUN
ftr-346	1070	50	or	or	CCONJ
ftr-346	1070	51	capital	capital	NOUN
ftr-346	1070	52	in	in	ADP
ftr-346	1070	53	some	some	DET
ftr-346	1070	54	cases	case	NOUN
ftr-346	1070	55	.	.	PUNCT
ftr-346	1071	1	268	268	NUM
ftr-346	1071	2	.	.	PUNCT
ftr-346	1072	1	see	see	VERB
ftr-346	1072	2	supra	supra	PROPN
ftr-346	1072	3	notes	note	VERB
ftr-346	1072	4	234	234	NUM
ftr-346	1072	5	-	-	SYM
ftr-346	1072	6	35	35	NUM
ftr-346	1072	7	,	,	PUNCT
ftr-346	1072	8	238	238	NUM
ftr-346	1072	9	,	,	PUNCT
ftr-346	1072	10	240	240	NUM
ftr-346	1072	11	,	,	PUNCT
ftr-346	1072	12	242	242	NUM
ftr-346	1072	13	,	,	PUNCT
ftr-346	1072	14	244	244	NUM
ftr-346	1072	15	-	-	SYM
ftr-346	1072	16	45	45	NUM
ftr-346	1072	17	,	,	PUNCT
ftr-346	1072	18	249	249	NUM
ftr-346	1072	19	-	-	SYM
ftr-346	1072	20	52	52	NUM
ftr-346	1072	21	and	and	CCONJ
ftr-346	1072	22	accompanying	accompany	VERB
ftr-346	1072	23	text	text	NOUN
ftr-346	1072	24	.	.	PUNCT
ftr-346	1073	1	269	269	NUM
ftr-346	1073	2	.	.	PUNCT
ftr-346	1074	1	see	see	VERB
ftr-346	1074	2	supra	supra	PROPN
ftr-346	1074	3	notes	note	VERB
ftr-346	1074	4	236	236	NUM
ftr-346	1074	5	-	-	SYM
ftr-346	1074	6	37	37	NUM
ftr-346	1074	7	,	,	PUNCT
ftr-346	1074	8	239	239	NUM
ftr-346	1074	9	,	,	PUNCT
ftr-346	1074	10	241	241	NUM
ftr-346	1074	11	,	,	PUNCT
ftr-346	1074	12	243	243	NUM
ftr-346	1074	13	,	,	PUNCT
ftr-346	1074	14	253	253	NUM
ftr-346	1074	15	-	-	SYM
ftr-346	1074	16	58	58	NUM
ftr-346	1074	17	and	and	CCONJ
ftr-346	1074	18	accompanying	accompany	VERB
ftr-346	1074	19	text	text	NOUN
ftr-346	1074	20	;	;	PUNCT
ftr-346	1074	21	cf	cf	NOUN
ftr-346	1074	22	avi	avi	PROPN
ftr-346	1074	23	-	-	PUNCT
ftr-346	1074	24	yonah	yonah	ADJ
ftr-346	1074	25	,	,	PUNCT
ftr-346	1074	26	globalization	globalization	NOUN
ftr-346	1074	27	,	,	PUNCT
ftr-346	1074	28	supra	supra	PROPN
ftr-346	1074	29	note	note	NOUN
ftr-346	1074	30	231	231	NUM
ftr-346	1074	31	,	,	PUNCT
ftr-346	1074	32	at	at	ADP
ftr-346	1074	33	1586	1586	NUM
ftr-346	1074	34	-	-	SYM
ftr-346	1074	35	87	87	NUM
ftr-346	1074	36	(	(	PUNCT
ftr-346	1074	37	pointing	point	VERB
ftr-346	1074	38	out	out	ADP
ftr-346	1074	39	that	that	SCONJ
ftr-346	1074	40	three	three	NUM
ftr-346	1074	41	types	type	NOUN
ftr-346	1074	42	of	of	ADP
ftr-346	1074	43	jurisdictions	jurisdiction	NOUN
ftr-346	1074	44	may	may	AUX
ftr-346	1074	45	,	,	PUNCT
ftr-346	1074	46	under	under	ADP
ftr-346	1074	47	current	current	ADJ
ftr-346	1074	48	rules	rule	NOUN
ftr-346	1074	49	,	,	PUNCT
ftr-346	1074	50	impose	impose	VERB
ftr-346	1074	51	a	a	DET
ftr-346	1074	52	tax	tax	NOUN
ftr-346	1074	53	on	on	ADP
ftr-346	1074	54	cross	cross	ADJ
ftr-346	1074	55	-	-	ADJ
ftr-346	1074	56	border	border	ADJ
ftr-346	1074	57	sales	sale	NOUN
ftr-346	1074	58	of	of	ADP
ftr-346	1074	59	goods	good	NOUN
ftr-346	1074	60	or	or	CCONJ
ftr-346	1074	61	provision	provision	NOUN
ftr-346	1074	62	of	of	ADP
ftr-346	1074	63	services	service	NOUN
ftr-346	1074	64	:	:	PUNCT
ftr-346	1074	65	both	both	CCONJ
ftr-346	1074	66	the	the	DET
ftr-346	1074	67	supply	supply	NOUN
ftr-346	1074	68	and	and	CCONJ
ftr-346	1074	69	demand	demand	NOUN
ftr-346	1074	70	jurisdictions	jurisdiction	NOUN
ftr-346	1074	71	614	614	NUM
ftr-346	1074	72	[	[	NOUN
ftr-346	1074	73	vol	vol	NOUN
ftr-346	1074	74	.	.	PUNCT
ftr-346	1075	1	11:7	11:7	NUM
ftr-346	1075	2	sourcing	sourcing	NOUN
ftr-346	1075	3	income	income	NOUN
ftr-346	1075	4	among	among	ADP
ftr-346	1075	5	nations	nation	NOUN
ftr-346	1075	6	divided	divide	VERB
ftr-346	1075	7	among	among	ADP
ftr-346	1075	8	multiple	multiple	ADJ
ftr-346	1075	9	locations	location	NOUN
ftr-346	1075	10	.	.	PUNCT
ftr-346	1076	1	27	27	NUM
ftr-346	1076	2	0	0	NUM
ftr-346	1076	3	thus	thus	ADV
ftr-346	1076	4	,	,	PUNCT
ftr-346	1076	5	in	in	ADP
ftr-346	1076	6	the	the	DET
ftr-346	1076	7	second	second	ADJ
ftr-346	1076	8	example	example	NOUN
ftr-346	1076	9	above,2	above,2	NOUN
ftr-346	1076	10	71	71	NUM
ftr-346	1076	11	a	a	DET
ftr-346	1076	12	portion	portion	NOUN
ftr-346	1076	13	of	of	ADP
ftr-346	1076	14	the	the	DET
ftr-346	1076	15	royalty	royalty	NOUN
ftr-346	1076	16	income	income	NOUN
ftr-346	1076	17	would	would	AUX
ftr-346	1076	18	be	be	AUX
ftr-346	1076	19	sourced	source	VERB
ftr-346	1076	20	to	to	ADP
ftr-346	1076	21	the	the	DET
ftr-346	1076	22	residence	residence	NOUN
ftr-346	1076	23	country	country	NOUN
ftr-346	1076	24	,	,	PUNCT
ftr-346	1076	25	the	the	DET
ftr-346	1076	26	activities	activity	NOUN
ftr-346	1076	27	country	country	NOUN
ftr-346	1076	28	,	,	PUNCT
ftr-346	1076	29	and	and	CCONJ
ftr-346	1076	30	the	the	DET
ftr-346	1076	31	destination	destination	NOUN
ftr-346	1076	32	country	country	NOUN
ftr-346	1076	33	.	.	PUNCT
ftr-346	1077	1	subsection	subsection	NOUN
ftr-346	1077	2	3	3	NUM
ftr-346	1077	3	,	,	PUNCT
ftr-346	1077	4	below	below	ADV
ftr-346	1077	5	,	,	PUNCT
ftr-346	1077	6	discusses	discuss	VERB
ftr-346	1077	7	the	the	DET
ftr-346	1077	8	specifics	specific	NOUN
ftr-346	1077	9	of	of	ADP
ftr-346	1077	10	assigning	assign	VERB
ftr-346	1077	11	income	income	PROPN
ftr-346	1077	12	portions.272	portions.272	PROPN
ftr-346	1077	13	b.	b.	PROPN
ftr-346	1077	14	defending	defend	VERB
ftr-346	1077	15	the	the	DET
ftr-346	1077	16	residence	residence	NOUN
ftr-346	1077	17	country	country	NOUN
ftr-346	1077	18	source	source	NOUN
ftr-346	1077	19	portion	portion	NOUN
ftr-346	1077	20	for	for	ADP
ftr-346	1077	21	the	the	DET
ftr-346	1077	22	most	most	ADJ
ftr-346	1077	23	part	part	NOUN
ftr-346	1077	24	,	,	PUNCT
ftr-346	1077	25	commentators	commentator	NOUN
ftr-346	1077	26	appear	appear	VERB
ftr-346	1077	27	to	to	PART
ftr-346	1077	28	view	view	VERB
ftr-346	1077	29	a	a	DET
ftr-346	1077	30	split	split	NOUN
ftr-346	1077	31	-	-	PUNCT
ftr-346	1077	32	sourcing	source	VERB
ftr-346	1077	33	approach	approach	NOUN
ftr-346	1077	34	as	as	ADP
ftr-346	1077	35	appropriate	appropriate	ADJ
ftr-346	1077	36	from	from	ADP
ftr-346	1077	37	the	the	DET
ftr-346	1077	38	standpoint	standpoint	NOUN
ftr-346	1077	39	of	of	ADP
ftr-346	1077	40	the	the	DET
ftr-346	1077	41	benefits	benefit	NOUN
ftr-346	1077	42	principle.273	principle.273	NOUN
ftr-346	1077	43	the	the	PRON
ftr-346	1077	44	may	may	AUX
ftr-346	1077	45	impose	impose	VERB
ftr-346	1077	46	a	a	DET
ftr-346	1077	47	source	source	NOUN
ftr-346	1077	48	tax	tax	NOUN
ftr-346	1077	49	,	,	PUNCT
ftr-346	1077	50	and	and	CCONJ
ftr-346	1077	51	the	the	DET
ftr-346	1077	52	residence	residence	NOUN
ftr-346	1077	53	jurisdiction	jurisdiction	NOUN
ftr-346	1077	54	may	may	AUX
ftr-346	1077	55	impose	impose	VERB
ftr-346	1077	56	residual	residual	ADJ
ftr-346	1077	57	tax	tax	NOUN
ftr-346	1077	58	that	that	PRON
ftr-346	1077	59	is	be	AUX
ftr-346	1077	60	not	not	PART
ftr-346	1077	61	taxed	tax	VERB
ftr-346	1077	62	by	by	ADP
ftr-346	1077	63	the	the	DET
ftr-346	1077	64	supply	supply	NOUN
ftr-346	1077	65	or	or	CCONJ
ftr-346	1077	66	demand	demand	NOUN
ftr-346	1077	67	jurisdictions	jurisdiction	NOUN
ftr-346	1077	68	)	)	PUNCT
ftr-346	1077	69	.	.	PUNCT
ftr-346	1078	1	270	270	NUM
ftr-346	1078	2	.	.	PUNCT
ftr-346	1079	1	cf	cf	PROPN
ftr-346	1079	2	kevin	kevin	PROPN
ftr-346	1079	3	a.	a.	PROPN
ftr-346	1079	4	bell	bell	PROPN
ftr-346	1079	5	,	,	PUNCT
ftr-346	1079	6	indian	indian	ADJ
ftr-346	1079	7	official	official	NOUN
ftr-346	1079	8	says	say	VERB
ftr-346	1079	9	source	source	NOUN
ftr-346	1079	10	country	country	NOUN
ftr-346	1079	11	should	should	AUX
ftr-346	1079	12	have	have	VERB
ftr-346	1079	13	greater	great	ADJ
ftr-346	1079	14	taxing	tax	VERB
ftr-346	1079	15	rights	right	NOUN
ftr-346	1079	16	,	,	PUNCT
ftr-346	1079	17	int'l	int'l	ADP
ftr-346	1079	18	tax	tax	NOUN
ftr-346	1079	19	mon	mon	PROPN
ftr-346	1079	20	.	.	PROPN
ftr-346	1079	21	,	,	PUNCT
ftr-346	1079	22	feb	feb	PROPN
ftr-346	1079	23	.	.	PROPN
ftr-346	1079	24	26	26	NUM
ftr-346	1079	25	,	,	PUNCT
ftr-346	1079	26	2008	2008	NUM
ftr-346	1079	27	(	(	PUNCT
ftr-346	1079	28	indian	indian	ADJ
ftr-346	1079	29	official	official	NOUN
ftr-346	1079	30	quoted	quote	VERB
ftr-346	1079	31	as	as	ADP
ftr-346	1079	32	stating	state	VERB
ftr-346	1079	33	that	that	SCONJ
ftr-346	1079	34	the	the	DET
ftr-346	1079	35	source	source	NOUN
ftr-346	1079	36	country	country	NOUN
ftr-346	1079	37	and	and	CCONJ
ftr-346	1079	38	residence	residence	NOUN
ftr-346	1079	39	country	country	NOUN
ftr-346	1079	40	should	should	AUX
ftr-346	1079	41	each	each	PRON
ftr-346	1079	42	have	have	VERB
ftr-346	1079	43	the	the	DET
ftr-346	1079	44	right	right	NOUN
ftr-346	1079	45	to	to	PART
ftr-346	1079	46	tax	tax	VERB
ftr-346	1079	47	one	one	NUM
ftr-346	1079	48	half	half	NOUN
ftr-346	1079	49	of	of	ADP
ftr-346	1079	50	certain	certain	ADJ
ftr-346	1079	51	income	income	NOUN
ftr-346	1079	52	that	that	PRON
ftr-346	1079	53	originates	originate	VERB
ftr-346	1079	54	in	in	ADP
ftr-346	1079	55	india	india	PROPN
ftr-346	1079	56	)	)	PUNCT
ftr-346	1079	57	.	.	PUNCT
ftr-346	1080	1	271	271	NUM
ftr-346	1080	2	.	.	X
ftr-346	1081	1	see	see	VERB
ftr-346	1081	2	supra	supra	ADJ
ftr-346	1081	3	text	text	NOUN
ftr-346	1081	4	accompanying	accompanying	ADJ
ftr-346	1081	5	note	note	NOUN
ftr-346	1081	6	261	261	NUM
ftr-346	1081	7	.	.	NOUN
ftr-346	1081	8	272	272	NUM
ftr-346	1081	9	.	.	PUNCT
ftr-346	1082	1	as	as	SCONJ
ftr-346	1082	2	voiced	voice	VERB
ftr-346	1082	3	by	by	ADP
ftr-346	1082	4	a	a	DET
ftr-346	1082	5	leading	lead	VERB
ftr-346	1082	6	commentator	commentator	NOUN
ftr-346	1082	7	,	,	PUNCT
ftr-346	1082	8	a	a	DET
ftr-346	1082	9	concern	concern	NOUN
ftr-346	1082	10	with	with	ADP
ftr-346	1082	11	the	the	DET
ftr-346	1082	12	functioning	functioning	NOUN
ftr-346	1082	13	of	of	ADP
ftr-346	1082	14	source	source	NOUN
ftr-346	1082	15	rules	rule	NOUN
ftr-346	1082	16	is	be	AUX
ftr-346	1082	17	the	the	DET
ftr-346	1082	18	potential	potential	NOUN
ftr-346	1082	19	for	for	SCONJ
ftr-346	1082	20	taxpayers	taxpayer	NOUN
ftr-346	1082	21	to	to	PART
ftr-346	1082	22	erode	erode	VERB
ftr-346	1082	23	completely	completely	ADV
ftr-346	1082	24	their	their	PRON
ftr-346	1082	25	effect	effect	NOUN
ftr-346	1082	26	in	in	ADP
ftr-346	1082	27	a	a	DET
ftr-346	1082	28	given	give	VERB
ftr-346	1082	29	jurisdiction	jurisdiction	NOUN
ftr-346	1082	30	by	by	ADP
ftr-346	1082	31	making	make	VERB
ftr-346	1082	32	deductible	deductible	ADJ
ftr-346	1082	33	payments	payment	NOUN
ftr-346	1082	34	to	to	ADP
ftr-346	1082	35	related	related	ADJ
ftr-346	1082	36	parties	party	NOUN
ftr-346	1082	37	located	locate	VERB
ftr-346	1082	38	in	in	ADP
ftr-346	1082	39	a	a	DET
ftr-346	1082	40	second	second	ADJ
ftr-346	1082	41	,	,	PUNCT
ftr-346	1082	42	low	low	ADJ
ftr-346	1082	43	tax	tax	NOUN
ftr-346	1082	44	jurisdiction	jurisdiction	NOUN
ftr-346	1082	45	.	.	PUNCT
ftr-346	1083	1	see	see	VERB
ftr-346	1083	2	edward	edward	PROPN
ftr-346	1083	3	d.	d.	PROPN
ftr-346	1083	4	kleinbard	kleinbard	PROPN
ftr-346	1083	5	,	,	PUNCT
ftr-346	1083	6	stateless	stateless	NOUN
ftr-346	1083	7	income	income	NOUN
ftr-346	1083	8	62	62	NUM
ftr-346	1083	9	-	-	SYM
ftr-346	1083	10	63	63	NUM
ftr-346	1083	11	(	(	PUNCT
ftr-346	1083	12	usc	usc	ADJ
ftr-346	1083	13	legal	legal	ADJ
ftr-346	1083	14	studies	study	NOUN
ftr-346	1083	15	research	research	NOUN
ftr-346	1083	16	paper	paper	NOUN
ftr-346	1083	17	no	no	INTJ
ftr-346	1083	18	.	.	PROPN
ftr-346	1084	1	11	11	NUM
ftr-346	1084	2	-	-	SYM
ftr-346	1084	3	6	6	NUM
ftr-346	1084	4	,	,	PUNCT
ftr-346	1084	5	2011	2011	NUM
ftr-346	1084	6	)	)	PUNCT
ftr-346	1084	7	,	,	PUNCT
ftr-346	1084	8	http://ssm.com/abstract-1791769	http://ssm.com/abstract-1791769	NOUN
ftr-346	1084	9	(	(	PUNCT
ftr-346	1084	10	"	"	PUNCT
ftr-346	1084	11	even	even	ADV
ftr-346	1084	12	if	if	SCONJ
ftr-346	1084	13	a	a	DET
ftr-346	1084	14	multinational	multinational	ADJ
ftr-346	1084	15	enterprise	enterprise	NOUN
ftr-346	1084	16	's	's	PART
ftr-346	1084	17	income	income	NOUN
ftr-346	1084	18	is	be	AUX
ftr-346	1084	19	sourced	source	VERB
ftr-346	1084	20	in	in	ADP
ftr-346	1084	21	the	the	DET
ftr-346	1084	22	first	first	ADJ
ftr-346	1084	23	instance	instance	NOUN
ftr-346	1084	24	by	by	ADP
ftr-346	1084	25	every	every	DET
ftr-346	1084	26	country	country	NOUN
ftr-346	1084	27	according	accord	VERB
ftr-346	1084	28	to	to	ADP
ftr-346	1084	29	some	some	DET
ftr-346	1084	30	economically	economically	ADV
ftr-346	1084	31	rational	rational	ADJ
ftr-346	1084	32	set	set	NOUN
ftr-346	1084	33	of	of	ADP
ftr-346	1084	34	agreed	agree	VERB
ftr-346	1084	35	-	-	PUNCT
ftr-346	1084	36	upon	upon	ADP
ftr-346	1084	37	principles	principle	NOUN
ftr-346	1084	38	,	,	PUNCT
ftr-346	1084	39	stateless	stateless	NOUN
ftr-346	1084	40	income	income	NOUN
ftr-346	1084	41	tax	tax	NOUN
ftr-346	1084	42	planning	planning	NOUN
ftr-346	1084	43	simply	simply	ADV
ftr-346	1084	44	extracts	extract	VERB
ftr-346	1084	45	the	the	DET
ftr-346	1084	46	income	income	NOUN
ftr-346	1084	47	from	from	ADP
ftr-346	1084	48	the	the	DET
ftr-346	1084	49	source	source	NOUN
ftr-346	1084	50	country	country	NOUN
ftr-346	1084	51	(	(	PUNCT
ftr-346	1084	52	for	for	ADP
ftr-346	1084	53	example	example	NOUN
ftr-346	1084	54	,	,	PUNCT
ftr-346	1084	55	through	through	ADP
ftr-346	1084	56	deductible	deductible	ADJ
ftr-346	1084	57	interest	interest	NOUN
ftr-346	1084	58	,	,	PUNCT
ftr-346	1084	59	royalty	royalty	NOUN
ftr-346	1084	60	,	,	PUNCT
ftr-346	1084	61	or	or	CCONJ
ftr-346	1084	62	fee	fee	NOUN
ftr-346	1084	63	payments	payment	NOUN
ftr-346	1084	64	)	)	PUNCT
ftr-346	1084	65	and	and	CCONJ
ftr-346	1084	66	deposits	deposit	VERB
ftr-346	1084	67	it	it	PRON
ftr-346	1084	68	in	in	ADP
ftr-346	1084	69	a	a	DET
ftr-346	1084	70	tax	tax	NOUN
ftr-346	1084	71	-	-	PUNCT
ftr-346	1084	72	friendlier	friendly	ADJ
ftr-346	1084	73	locale	locale	NOUN
ftr-346	1084	74	.	.	PUNCT
ftr-346	1084	75	"	"	PUNCT
ftr-346	1084	76	)	)	PUNCT
ftr-346	1084	77	.	.	PUNCT
ftr-346	1085	1	this	this	DET
ftr-346	1085	2	concern	concern	NOUN
ftr-346	1085	3	is	be	AUX
ftr-346	1085	4	based	base	VERB
ftr-346	1085	5	on	on	ADP
ftr-346	1085	6	the	the	DET
ftr-346	1085	7	assumption	assumption	NOUN
ftr-346	1085	8	that	that	SCONJ
ftr-346	1085	9	the	the	DET
ftr-346	1085	10	deductible	deductible	ADJ
ftr-346	1085	11	payments	payment	NOUN
ftr-346	1085	12	in	in	ADP
ftr-346	1085	13	the	the	DET
ftr-346	1085	14	first	first	ADJ
ftr-346	1085	15	jurisdiction	jurisdiction	NOUN
ftr-346	1085	16	are	be	AUX
ftr-346	1085	17	not	not	PART
ftr-346	1085	18	subject	subject	ADJ
ftr-346	1085	19	to	to	ADP
ftr-346	1085	20	a	a	DET
ftr-346	1085	21	source	source	NOUN
ftr-346	1085	22	tax	tax	NOUN
ftr-346	1085	23	in	in	ADP
ftr-346	1085	24	that	that	DET
ftr-346	1085	25	jurisdiction	jurisdiction	NOUN
ftr-346	1085	26	.	.	PUNCT
ftr-346	1086	1	see	see	VERB
ftr-346	1086	2	i	i	PRON
ftr-346	1086	3	d.	d.	PROPN
ftr-346	1086	4	at	at	ADP
ftr-346	1086	5	15	15	NUM
ftr-346	1086	6	.	.	PUNCT
ftr-346	1087	1	under	under	ADP
ftr-346	1087	2	the	the	DET
ftr-346	1087	3	proposed	propose	VERB
ftr-346	1087	4	sourcing	source	VERB
ftr-346	1087	5	standard	standard	NOUN
ftr-346	1087	6	,	,	PUNCT
ftr-346	1087	7	this	this	PRON
ftr-346	1087	8	should	should	AUX
ftr-346	1087	9	not	not	PART
ftr-346	1087	10	be	be	AUX
ftr-346	1087	11	the	the	DET
ftr-346	1087	12	case	case	NOUN
ftr-346	1087	13	if	if	SCONJ
ftr-346	1087	14	,	,	PUNCT
ftr-346	1087	15	as	as	SCONJ
ftr-346	1087	16	the	the	DET
ftr-346	1087	17	commentator	commentator	NOUN
ftr-346	1087	18	assumes	assume	VERB
ftr-346	1087	19	(	(	PUNCT
ftr-346	1087	20	see	see	VERB
ftr-346	1087	21	i	i	PRON
ftr-346	1087	22	d	d	PROPN
ftr-346	1087	23	at	at	ADP
ftr-346	1087	24	62	62	NUM
ftr-346	1087	25	-	-	SYM
ftr-346	1087	26	63	63	NUM
ftr-346	1087	27	)	)	PUNCT
ftr-346	1087	28	,	,	PUNCT
ftr-346	1087	29	the	the	DET
ftr-346	1087	30	first	first	ADJ
ftr-346	1087	31	jurisdiction	jurisdiction	NOUN
ftr-346	1087	32	is	be	AUX
ftr-346	1087	33	the	the	DET
ftr-346	1087	34	destination	destination	NOUN
ftr-346	1087	35	of	of	ADP
ftr-346	1087	36	services	service	NOUN
ftr-346	1087	37	or	or	CCONJ
ftr-346	1087	38	an	an	DET
ftr-346	1087	39	intangible	intangible	ADJ
ftr-346	1087	40	and	and	CCONJ
ftr-346	1087	41	is	be	AUX
ftr-346	1087	42	not	not	PART
ftr-346	1087	43	a	a	DET
ftr-346	1087	44	tax	tax	NOUN
ftr-346	1087	45	haven	haven	NOUN
ftr-346	1087	46	in	in	ADP
ftr-346	1087	47	these	these	DET
ftr-346	1087	48	circumstances	circumstance	NOUN
ftr-346	1087	49	,	,	PUNCT
ftr-346	1087	50	a	a	DET
ftr-346	1087	51	portion	portion	NOUN
ftr-346	1087	52	of	of	ADP
ftr-346	1087	53	the	the	DET
ftr-346	1087	54	deductible	deductible	ADJ
ftr-346	1087	55	payments	payment	NOUN
ftr-346	1087	56	would	would	AUX
ftr-346	1087	57	be	be	AUX
ftr-346	1087	58	sourced	source	VERB
ftr-346	1087	59	and	and	CCONJ
ftr-346	1087	60	taxed	tax	VERB
ftr-346	1087	61	in	in	ADP
ftr-346	1087	62	the	the	DET
ftr-346	1087	63	first	first	ADJ
ftr-346	1087	64	jurisdiction	jurisdiction	NOUN
ftr-346	1087	65	.	.	PUNCT
ftr-346	1088	1	273	273	NUM
ftr-346	1088	2	.	.	PUNCT
ftr-346	1089	1	see	see	VERB
ftr-346	1089	2	,	,	PUNCT
ftr-346	1089	3	e.g.	e.g.	ADV
ftr-346	1089	4	,	,	PUNCT
ftr-346	1089	5	ali	ali	PROPN
ftr-346	1089	6	project	project	PROPN
ftr-346	1089	7	i	i	PROPN
ftr-346	1089	8	,	,	PUNCT
ftr-346	1089	9	supra	supra	PROPN
ftr-346	1089	10	note	note	PROPN
ftr-346	1089	11	14	14	NUM
ftr-346	1089	12	,	,	PUNCT
ftr-346	1089	13	at	at	ADP
ftr-346	1089	14	35	35	NUM
ftr-346	1089	15	-	-	SYM
ftr-346	1089	16	36	36	NUM
ftr-346	1089	17	,	,	PUNCT
ftr-346	1089	18	48	48	NUM
ftr-346	1089	19	(	(	PUNCT
ftr-346	1089	20	stating	state	VERB
ftr-346	1089	21	that	that	SCONJ
ftr-346	1089	22	it	it	PRON
ftr-346	1089	23	seems	seem	VERB
ftr-346	1089	24	anomalous	anomalous	ADJ
ftr-346	1089	25	to	to	PART
ftr-346	1089	26	assign	assign	VERB
ftr-346	1089	27	all	all	PRON
ftr-346	1089	28	of	of	ADP
ftr-346	1089	29	the	the	DET
ftr-346	1089	30	rental	rental	ADJ
ftr-346	1089	31	income	income	NOUN
ftr-346	1089	32	from	from	ADP
ftr-346	1089	33	leasing	lease	VERB
ftr-346	1089	34	tangible	tangible	ADJ
ftr-346	1089	35	property	property	NOUN
ftr-346	1089	36	produced	produce	VERB
ftr-346	1089	37	by	by	ADP
ftr-346	1089	38	the	the	DET
ftr-346	1089	39	taxpayer	taxpayer	NOUN
ftr-346	1089	40	to	to	ADP
ftr-346	1089	41	the	the	DET
ftr-346	1089	42	country	country	NOUN
ftr-346	1089	43	of	of	ADP
ftr-346	1089	44	use	use	NOUN
ftr-346	1089	45	;	;	PUNCT
ftr-346	1089	46	noting	note	VERB
ftr-346	1089	47	that	that	SCONJ
ftr-346	1089	48	conceptually	conceptually	ADV
ftr-346	1089	49	royalty	royalty	NOUN
ftr-346	1089	50	payments	payment	NOUN
ftr-346	1089	51	received	receive	VERB
ftr-346	1089	52	on	on	ADP
ftr-346	1089	53	the	the	DET
ftr-346	1089	54	license	license	NOUN
ftr-346	1089	55	of	of	ADP
ftr-346	1089	56	intangible	intangible	ADJ
ftr-346	1089	57	property	property	NOUN
ftr-346	1089	58	developed	develop	VERB
ftr-346	1089	59	by	by	ADP
ftr-346	1089	60	the	the	DET
ftr-346	1089	61	taxpayer	taxpayer	NOUN
ftr-346	1089	62	represent	represent	VERB
ftr-346	1089	63	income	income	NOUN
ftr-346	1089	64	generated	generate	VERB
ftr-346	1089	65	by	by	ADP
ftr-346	1089	66	both	both	CCONJ
ftr-346	1089	67	the	the	DET
ftr-346	1089	68	creation	creation	NOUN
ftr-346	1089	69	and	and	CCONJ
ftr-346	1089	70	exploitation	exploitation	NOUN
ftr-346	1089	71	of	of	ADP
ftr-346	1089	72	the	the	DET
ftr-346	1089	73	intangible	intangible	NOUN
ftr-346	1089	74	)	)	PUNCT
ftr-346	1089	75	;	;	PUNCT
ftr-346	1089	76	lokken	lokken	VERB
ftr-346	1089	77	,	,	PUNCT
ftr-346	1089	78	intellectual	intellectual	ADJ
ftr-346	1089	79	property	property	NOUN
ftr-346	1089	80	,	,	PUNCT
ftr-346	1089	81	supra	supra	PROPN
ftr-346	1089	82	note	note	NOUN
ftr-346	1089	83	57	57	NUM
ftr-346	1089	84	,	,	PUNCT
ftr-346	1089	85	at	at	ADP
ftr-346	1089	86	242	242	NUM
ftr-346	1089	87	(	(	PUNCT
ftr-346	1089	88	acknowledging	acknowledge	VERB
ftr-346	1089	89	that	that	SCONJ
ftr-346	1089	90	with	with	ADP
ftr-346	1089	91	regard	regard	NOUN
ftr-346	1089	92	to	to	ADP
ftr-346	1089	93	royalty	royalty	NOUN
ftr-346	1089	94	income	income	NOUN
ftr-346	1089	95	received	receive	VERB
ftr-346	1089	96	from	from	ADP
ftr-346	1089	97	the	the	DET
ftr-346	1089	98	license	license	NOUN
ftr-346	1089	99	of	of	ADP
ftr-346	1089	100	intangible	intangible	ADJ
ftr-346	1089	101	property	property	NOUN
ftr-346	1089	102	developed	develop	VERB
ftr-346	1089	103	by	by	ADP
ftr-346	1089	104	the	the	DET
ftr-346	1089	105	taxpayer	taxpayer	NOUN
ftr-346	1089	106	,	,	PUNCT
ftr-346	1089	107	both	both	CCONJ
ftr-346	1089	108	the	the	DET
ftr-346	1089	109	country	country	NOUN
ftr-346	1089	110	that	that	PRON
ftr-346	1089	111	was	be	AUX
ftr-346	1089	112	the	the	DET
ftr-346	1089	113	situs	situs	PROPN
ftr-346	1089	114	of	of	ADP
ftr-346	1089	115	development	development	NOUN
ftr-346	1089	116	activities	activity	NOUN
ftr-346	1089	117	and	and	CCONJ
ftr-346	1089	118	the	the	DET
ftr-346	1089	119	country	country	NOUN
ftr-346	1089	120	where	where	SCONJ
ftr-346	1089	121	the	the	DET
ftr-346	1089	122	intangible	intangible	NOUN
ftr-346	1089	123	is	be	AUX
ftr-346	1089	124	used	use	VERB
ftr-346	1089	125	provide	provide	VERB
ftr-346	1089	126	important	important	ADJ
ftr-346	1089	127	services	service	NOUN
ftr-346	1089	128	and	and	CCONJ
ftr-346	1089	129	protections	protection	NOUN
ftr-346	1089	130	)	)	PUNCT
ftr-346	1089	131	;	;	PUNCT
ftr-346	1089	132	christians	christians	PROPN
ftr-346	1089	133	,	,	PUNCT
ftr-346	1089	134	donaldson	donaldson	PROPN
ftr-346	1089	135	&	&	CCONJ
ftr-346	1089	136	postlewaite	postlewaite	PROPN
ftr-346	1089	137	,	,	PUNCT
ftr-346	1089	138	supra	supra	PROPN
ftr-346	1089	139	note	note	NOUN
ftr-346	1089	140	80	80	NUM
ftr-346	1089	141	,	,	PUNCT
ftr-346	1089	142	at	at	ADP
ftr-346	1089	143	20	20	NUM
ftr-346	1089	144	-	-	SYM
ftr-346	1089	145	21	21	NUM
ftr-346	1089	146	(	(	PUNCT
ftr-346	1089	147	stating	state	VERB
ftr-346	1089	148	that	that	SCONJ
ftr-346	1089	149	a	a	DET
ftr-346	1089	150	highly	highly	ADV
ftr-346	1089	151	analytical	analytical	ADJ
ftr-346	1089	152	approach	approach	NOUN
ftr-346	1089	153	for	for	ADP
ftr-346	1089	154	determining	determine	VERB
ftr-346	1089	155	the	the	DET
ftr-346	1089	156	source	source	NOUN
ftr-346	1089	157	of	of	ADP
ftr-346	1089	158	service	service	NOUN
ftr-346	1089	159	income	income	NOUN
ftr-346	1089	160	might	might	AUX
ftr-346	1089	161	attribute	attribute	VERB
ftr-346	1089	162	the	the	DET
ftr-346	1089	163	income	income	NOUN
ftr-346	1089	164	to	to	ADP
ftr-346	1089	165	one	one	NUM
ftr-346	1089	166	or	or	CCONJ
ftr-346	1089	167	more	more	ADJ
ftr-346	1089	168	jurisdictions	jurisdiction	NOUN
ftr-346	1089	169	,	,	PUNCT
ftr-346	1089	170	each	each	PRON
ftr-346	1089	171	of	of	ADP
ftr-346	1089	172	the	the	DET
ftr-346	1089	173	contacts	contact	NOUN
ftr-346	1089	174	with	with	ADP
ftr-346	1089	175	which	which	PRON
ftr-346	1089	176	provides	provide	VERB
ftr-346	1089	177	an	an	DET
ftr-346	1089	178	economically	economically	ADV
ftr-346	1089	179	defensible	defensible	ADJ
ftr-346	1089	180	basis	basis	NOUN
ftr-346	1089	181	for	for	ADP
ftr-346	1089	182	determining	determine	VERB
ftr-346	1089	183	source	source	NOUN
ftr-346	1089	184	)	)	PUNCT
ftr-346	1089	185	.	.	PUNCT
ftr-346	1090	1	2011	2011	NUM
ftr-346	1090	2	]	]	PUNCT
ftr-346	1090	3	615	615	NUM
ftr-346	1090	4	florida	florida	PROPN
ftr-346	1090	5	tax	tax	NOUN
ftr-346	1090	6	review	review	NOUN
ftr-346	1090	7	major	major	ADJ
ftr-346	1090	8	concerns	concern	NOUN
ftr-346	1090	9	with	with	ADP
ftr-346	1090	10	such	such	DET
ftr-346	1090	11	an	an	DET
ftr-346	1090	12	approach	approach	NOUN
ftr-346	1090	13	are	be	AUX
ftr-346	1090	14	administration27	administration27	NOUN
ftr-346	1090	15	4	4	NUM
ftr-346	1090	16	and	and	CCONJ
ftr-346	1090	17	coordination	coordination	NOUN
ftr-346	1090	18	among	among	ADP
ftr-346	1090	19	countries,275	countries,275	PROPN
ftr-346	1090	20	which	which	PRON
ftr-346	1090	21	are	be	AUX
ftr-346	1090	22	addressed	address	VERB
ftr-346	1090	23	in	in	ADP
ftr-346	1090	24	the	the	DET
ftr-346	1090	25	next	next	ADJ
ftr-346	1090	26	subsection	subsection	NOUN
ftr-346	1090	27	.	.	PUNCT
ftr-346	1091	1	however	however	ADV
ftr-346	1091	2	,	,	PUNCT
ftr-346	1091	3	some	some	DET
ftr-346	1091	4	leading	lead	VERB
ftr-346	1091	5	commentators	commentator	NOUN
ftr-346	1091	6	would	would	AUX
ftr-346	1091	7	probably	probably	ADV
ftr-346	1091	8	take	take	VERB
ftr-346	1091	9	issue	issue	NOUN
ftr-346	1091	10	with	with	ADP
ftr-346	1091	11	sourcing	source	VERB
ftr-346	1091	12	a	a	DET
ftr-346	1091	13	portion	portion	NOUN
ftr-346	1091	14	of	of	ADP
ftr-346	1091	15	income	income	NOUN
ftr-346	1091	16	to	to	ADP
ftr-346	1091	17	the	the	DET
ftr-346	1091	18	country	country	NOUN
ftr-346	1091	19	of	of	ADP
ftr-346	1091	20	residence	residence	NOUN
ftr-346	1091	21	.	.	PUNCT
ftr-346	1092	1	with	with	ADP
ftr-346	1092	2	regard	regard	NOUN
ftr-346	1092	3	to	to	ADP
ftr-346	1092	4	u.s	u.s	PROPN
ftr-346	1092	5	.	.	PROPN
ftr-346	1092	6	source	source	NOUN
ftr-346	1092	7	taxation	taxation	NOUN
ftr-346	1092	8	,	,	PUNCT
ftr-346	1092	9	they	they	PRON
ftr-346	1092	10	assert	assert	VERB
ftr-346	1092	11	that	that	SCONJ
ftr-346	1092	12	where	where	SCONJ
ftr-346	1092	13	a	a	DET
ftr-346	1092	14	nonresident	nonresident	NOUN
ftr-346	1092	15	is	be	AUX
ftr-346	1092	16	doing	do	VERB
ftr-346	1092	17	business	business	NOUN
ftr-346	1092	18	in	in	ADP
ftr-346	1092	19	the	the	DET
ftr-346	1092	20	united	united	PROPN
ftr-346	1092	21	states	states	PROPN
ftr-346	1092	22	(	(	PUNCT
ftr-346	1092	23	or	or	CCONJ
ftr-346	1092	24	possibly	possibly	ADV
ftr-346	1092	25	accessing	access	VERB
ftr-346	1092	26	the	the	DET
ftr-346	1092	27	u.s	u.s	PROPN
ftr-346	1092	28	.	.	PROPN
ftr-346	1092	29	market	market	NOUN
ftr-346	1092	30	)	)	PUNCT
ftr-346	1092	31	,	,	PUNCT
ftr-346	1092	32	the	the	DET
ftr-346	1092	33	public	public	ADJ
ftr-346	1092	34	benefits	benefit	NOUN
ftr-346	1092	35	provided	provide	VERB
ftr-346	1092	36	by	by	ADP
ftr-346	1092	37	the	the	DET
ftr-346	1092	38	united	united	PROPN
ftr-346	1092	39	states	states	PROPN
ftr-346	1092	40	to	to	ADP
ftr-346	1092	41	the	the	DET
ftr-346	1092	42	nonresident	nonresident	NOUN
ftr-346	1092	43	are	be	AUX
ftr-346	1092	44	quite	quite	ADV
ftr-346	1092	45	similar	similar	ADJ
ftr-346	1092	46	to	to	ADP
ftr-346	1092	47	the	the	DET
ftr-346	1092	48	public	public	ADJ
ftr-346	1092	49	benefits	benefit	NOUN
ftr-346	1092	50	provided	provide	VERB
ftr-346	1092	51	to	to	ADP
ftr-346	1092	52	residents	resident	NOUN
ftr-346	1092	53	,	,	PUNCT
ftr-346	1092	54	thus	thus	ADV
ftr-346	1092	55	justifying	justify	VERB
ftr-346	1092	56	a	a	DET
ftr-346	1092	57	source	source	NOUN
ftr-346	1092	58	tax	tax	NOUN
ftr-346	1092	59	that	that	PRON
ftr-346	1092	60	is	be	AUX
ftr-346	1092	61	equivalent	equivalent	ADJ
ftr-346	1092	62	to	to	ADP
ftr-346	1092	63	that	that	PRON
ftr-346	1092	64	imposed	impose	VERB
ftr-346	1092	65	on	on	ADP
ftr-346	1092	66	u.s	u.s	PROPN
ftr-346	1092	67	.	.	PROPN
ftr-346	1092	68	residents	resident	NOUN
ftr-346	1092	69	.	.	PUNCT
ftr-346	1093	1	these	these	DET
ftr-346	1093	2	commentators	commentator	NOUN
ftr-346	1093	3	also	also	ADV
ftr-346	1093	4	are	be	AUX
ftr-346	1093	5	concerned	concerned	ADJ
ftr-346	1093	6	that	that	SCONJ
ftr-346	1093	7	u.s	u.s	PROPN
ftr-346	1093	8	.	.	PROPN
ftr-346	1093	9	residents	resident	NOUN
ftr-346	1093	10	would	would	AUX
ftr-346	1093	11	perceive	perceive	VERB
ftr-346	1093	12	a	a	DET
ftr-346	1093	13	lower	low	ADJ
ftr-346	1093	14	tax	tax	NOUN
ftr-346	1093	15	for	for	ADP
ftr-346	1093	16	nonresidents	nonresident	NOUN
ftr-346	1093	17	as	as	ADP
ftr-346	1093	18	inequitable	inequitable	ADJ
ftr-346	1093	19	,	,	PUNCT
ftr-346	1093	20	and	and	CCONJ
ftr-346	1093	21	thus	thus	ADV
ftr-346	1093	22	damage	damage	VERB
ftr-346	1093	23	the	the	DET
ftr-346	1093	24	legitimacy	legitimacy	NOUN
ftr-346	1093	25	and	and	CCONJ
ftr-346	1093	26	efficacy	efficacy	NOUN
ftr-346	1093	27	of	of	ADP
ftr-346	1093	28	the	the	DET
ftr-346	1093	29	residence	residence	NOUN
ftr-346	1093	30	tax.277	tax.277	NOUN
ftr-346	1093	31	the	the	DET
ftr-346	1093	32	commentators	commentator	NOUN
ftr-346	1093	33	specifically	specifically	ADV
ftr-346	1093	34	disagree	disagree	VERB
ftr-346	1093	35	with	with	ADP
ftr-346	1093	36	other	other	ADJ
ftr-346	1093	37	analysts,278	analysts,278	VERB
ftr-346	1093	38	who	who	PRON
ftr-346	1093	39	argue	argue	VERB
ftr-346	1093	40	that	that	SCONJ
ftr-346	1093	41	nonresidents	nonresident	NOUN
ftr-346	1093	42	should	should	AUX
ftr-346	1093	43	pay	pay	VERB
ftr-346	1093	44	a	a	DET
ftr-346	1093	45	lower	low	ADJ
ftr-346	1093	46	tax	tax	NOUN
ftr-346	1093	47	than	than	ADP
ftr-346	1093	48	residents	resident	NOUN
ftr-346	1093	49	on	on	ADP
ftr-346	1093	50	income	income	NOUN
ftr-346	1093	51	earned	earn	VERB
ftr-346	1093	52	in	in	ADP
ftr-346	1093	53	a	a	DET
ftr-346	1093	54	particular	particular	ADJ
ftr-346	1093	55	country	country	NOUN
ftr-346	1093	56	because	because	SCONJ
ftr-346	1093	57	the	the	DET
ftr-346	1093	58	nonresidents	nonresident	NOUN
ftr-346	1093	59	are	be	AUX
ftr-346	1093	60	receiving	receive	VERB
ftr-346	1093	61	fewer	few	ADJ
ftr-346	1093	62	public	public	ADJ
ftr-346	1093	63	benefits	benefit	NOUN
ftr-346	1093	64	from	from	ADP
ftr-346	1093	65	that	that	DET
ftr-346	1093	66	country.279	country.279	NOUN
ftr-346	1093	67	274	274	NUM
ftr-346	1093	68	.	.	PUNCT
ftr-346	1094	1	see	see	VERB
ftr-346	1094	2	,	,	PUNCT
ftr-346	1094	3	e.g.	e.g.	ADV
ftr-346	1094	4	,	,	PUNCT
ftr-346	1094	5	ali	ali	PROPN
ftr-346	1094	6	project	project	PROPN
ftr-346	1094	7	1	1	NUM
ftr-346	1094	8	,	,	PUNCT
ftr-346	1094	9	supra	supra	PROPN
ftr-346	1094	10	note	note	NOUN
ftr-346	1094	11	14	14	NUM
ftr-346	1094	12	,	,	PUNCT
ftr-346	1094	13	at	at	ADP
ftr-346	1094	14	36	36	NUM
ftr-346	1094	15	,	,	PUNCT
ftr-346	1094	16	48	48	NUM
ftr-346	1094	17	(	(	PUNCT
ftr-346	1094	18	pointing	point	VERB
ftr-346	1094	19	out	out	ADP
ftr-346	1094	20	administrative	administrative	ADJ
ftr-346	1094	21	difficulties	difficulty	NOUN
ftr-346	1094	22	of	of	ADP
ftr-346	1094	23	splitting	split	VERB
ftr-346	1094	24	the	the	DET
ftr-346	1094	25	source	source	NOUN
ftr-346	1094	26	of	of	ADP
ftr-346	1094	27	rental	rental	ADJ
ftr-346	1094	28	income	income	NOUN
ftr-346	1094	29	received	receive	VERB
ftr-346	1094	30	from	from	ADP
ftr-346	1094	31	leasing	lease	VERB
ftr-346	1094	32	tangible	tangible	ADJ
ftr-346	1094	33	property	property	NOUN
ftr-346	1094	34	produced	produce	VERB
ftr-346	1094	35	by	by	ADP
ftr-346	1094	36	the	the	DET
ftr-346	1094	37	taxpayer	taxpayer	NOUN
ftr-346	1094	38	;	;	PUNCT
ftr-346	1094	39	pointing	point	VERB
ftr-346	1094	40	out	out	ADP
ftr-346	1094	41	administrative	administrative	ADJ
ftr-346	1094	42	difficulties	difficulty	NOUN
ftr-346	1094	43	of	of	ADP
ftr-346	1094	44	splitting	split	VERB
ftr-346	1094	45	the	the	DET
ftr-346	1094	46	source	source	NOUN
ftr-346	1094	47	of	of	ADP
ftr-346	1094	48	royalty	royalty	NOUN
ftr-346	1094	49	income	income	NOUN
ftr-346	1094	50	received	receive	VERB
ftr-346	1094	51	from	from	ADP
ftr-346	1094	52	licensing	license	VERB
ftr-346	1094	53	intangible	intangible	ADJ
ftr-346	1094	54	property	property	NOUN
ftr-346	1094	55	developed	develop	VERB
ftr-346	1094	56	by	by	ADP
ftr-346	1094	57	the	the	DET
ftr-346	1094	58	taxpayer	taxpayer	NOUN
ftr-346	1094	59	)	)	PUNCT
ftr-346	1094	60	;	;	PUNCT
ftr-346	1094	61	lokken	lokken	VERB
ftr-346	1094	62	,	,	PUNCT
ftr-346	1094	63	intellectual	intellectual	ADJ
ftr-346	1094	64	property	property	NOUN
ftr-346	1094	65	,	,	PUNCT
ftr-346	1094	66	supra	supra	PROPN
ftr-346	1094	67	note	note	NOUN
ftr-346	1094	68	57	57	NUM
ftr-346	1094	69	,	,	PUNCT
ftr-346	1094	70	at	at	ADP
ftr-346	1094	71	242	242	NUM
ftr-346	1094	72	-	-	SYM
ftr-346	1094	73	43	43	NUM
ftr-346	1094	74	(	(	PUNCT
ftr-346	1094	75	pointing	point	VERB
ftr-346	1094	76	out	out	ADP
ftr-346	1094	77	administrative	administrative	ADJ
ftr-346	1094	78	difficulties	difficulty	NOUN
ftr-346	1094	79	of	of	ADP
ftr-346	1094	80	splitting	split	VERB
ftr-346	1094	81	the	the	DET
ftr-346	1094	82	source	source	NOUN
ftr-346	1094	83	of	of	ADP
ftr-346	1094	84	royalty	royalty	NOUN
ftr-346	1094	85	income	income	NOUN
ftr-346	1094	86	received	receive	VERB
ftr-346	1094	87	from	from	ADP
ftr-346	1094	88	licensing	license	VERB
ftr-346	1094	89	intangible	intangible	ADJ
ftr-346	1094	90	property	property	NOUN
ftr-346	1094	91	developed	develop	VERB
ftr-346	1094	92	by	by	ADP
ftr-346	1094	93	the	the	DET
ftr-346	1094	94	taxpayer	taxpayer	NOUN
ftr-346	1094	95	)	)	PUNCT
ftr-346	1094	96	;	;	PUNCT
ftr-346	1094	97	cf	cf	NOUN
ftr-346	1094	98	christians	christians	PROPN
ftr-346	1094	99	,	,	PUNCT
ftr-346	1094	100	donaldson	donaldson	PROPN
ftr-346	1094	101	&	&	CCONJ
ftr-346	1094	102	postlewaite	postlewaite	PROPN
ftr-346	1094	103	,	,	PUNCT
ftr-346	1094	104	supra	supra	PROPN
ftr-346	1094	105	note	note	NOUN
ftr-346	1094	106	80	80	NUM
ftr-346	1094	107	,	,	PUNCT
ftr-346	1094	108	at	at	ADP
ftr-346	1094	109	21	21	NUM
ftr-346	1094	110	(	(	PUNCT
ftr-346	1094	111	stating	state	VERB
ftr-346	1094	112	that	that	SCONJ
ftr-346	1094	113	the	the	DET
ftr-346	1094	114	u.s	u.s	PROPN
ftr-346	1094	115	.	.	PROPN
ftr-346	1094	116	source	source	NOUN
ftr-346	1094	117	rule	rule	NOUN
ftr-346	1094	118	for	for	ADP
ftr-346	1094	119	service	service	NOUN
ftr-346	1094	120	income	income	NOUN
ftr-346	1094	121	,	,	PUNCT
ftr-346	1094	122	which	which	PRON
ftr-346	1094	123	looks	look	VERB
ftr-346	1094	124	to	to	ADP
ftr-346	1094	125	the	the	DET
ftr-346	1094	126	place	place	NOUN
ftr-346	1094	127	where	where	SCONJ
ftr-346	1094	128	services	service	NOUN
ftr-346	1094	129	are	be	AUX
ftr-346	1094	130	performed	perform	VERB
ftr-346	1094	131	,	,	PUNCT
ftr-346	1094	132	is	be	AUX
ftr-346	1094	133	probably	probably	ADV
ftr-346	1094	134	based	base	VERB
ftr-346	1094	135	primarily	primarily	ADV
ftr-346	1094	136	on	on	ADP
ftr-346	1094	137	administrative	administrative	ADJ
ftr-346	1094	138	considerations	consideration	NOUN
ftr-346	1094	139	)	)	PUNCT
ftr-346	1094	140	.	.	PUNCT
ftr-346	1095	1	275	275	NUM
ftr-346	1095	2	.	.	X
ftr-346	1096	1	see	see	VERB
ftr-346	1096	2	,	,	PUNCT
ftr-346	1096	3	e.g.	e.g.	ADV
ftr-346	1096	4	,	,	PUNCT
ftr-346	1096	5	ali	ali	PROPN
ftr-346	1096	6	project	project	PROPN
ftr-346	1096	7	i	i	PROPN
ftr-346	1096	8	,	,	PUNCT
ftr-346	1096	9	supra	supra	PROPN
ftr-346	1096	10	note	note	PROPN
ftr-346	1096	11	14	14	NUM
ftr-346	1096	12	,	,	PUNCT
ftr-346	1096	13	at	at	ADP
ftr-346	1096	14	37	37	NUM
ftr-346	1096	15	,	,	PUNCT
ftr-346	1096	16	48	48	NUM
ftr-346	1096	17	(	(	PUNCT
ftr-346	1096	18	stating	state	VERB
ftr-346	1096	19	that	that	SCONJ
ftr-346	1096	20	no	no	DET
ftr-346	1096	21	case	case	NOUN
ftr-346	1096	22	has	have	AUX
ftr-346	1096	23	been	be	AUX
ftr-346	1096	24	found	find	VERB
ftr-346	1096	25	in	in	ADP
ftr-346	1096	26	which	which	PRON
ftr-346	1096	27	a	a	DET
ftr-346	1096	28	country	country	NOUN
ftr-346	1096	29	divides	divide	VERB
ftr-346	1096	30	the	the	DET
ftr-346	1096	31	source	source	NOUN
ftr-346	1096	32	of	of	ADP
ftr-346	1096	33	rental	rental	ADJ
ftr-346	1096	34	income	income	NOUN
ftr-346	1096	35	between	between	ADP
ftr-346	1096	36	the	the	DET
ftr-346	1096	37	place	place	NOUN
ftr-346	1096	38	where	where	SCONJ
ftr-346	1096	39	the	the	DET
ftr-346	1096	40	leased	lease	VERB
ftr-346	1096	41	property	property	NOUN
ftr-346	1096	42	was	be	AUX
ftr-346	1096	43	produced	produce	VERB
ftr-346	1096	44	and	and	CCONJ
ftr-346	1096	45	the	the	DET
ftr-346	1096	46	place	place	NOUN
ftr-346	1096	47	where	where	SCONJ
ftr-346	1096	48	it	it	PRON
ftr-346	1096	49	is	be	AUX
ftr-346	1096	50	being	be	AUX
ftr-346	1096	51	used	use	VERB
ftr-346	1096	52	;	;	PUNCT
ftr-346	1096	53	noting	note	VERB
ftr-346	1096	54	that	that	SCONJ
ftr-346	1096	55	few	few	ADJ
ftr-346	1096	56	if	if	SCONJ
ftr-346	1096	57	any	any	DET
ftr-346	1096	58	countries	country	NOUN
ftr-346	1096	59	divide	divide	VERB
ftr-346	1096	60	the	the	DET
ftr-346	1096	61	source	source	NOUN
ftr-346	1096	62	of	of	ADP
ftr-346	1096	63	royalty	royalty	NOUN
ftr-346	1096	64	income	income	NOUN
ftr-346	1096	65	between	between	ADP
ftr-346	1096	66	the	the	DET
ftr-346	1096	67	place	place	NOUN
ftr-346	1096	68	where	where	SCONJ
ftr-346	1096	69	the	the	DET
ftr-346	1096	70	licensed	licensed	ADJ
ftr-346	1096	71	property	property	NOUN
ftr-346	1096	72	was	be	AUX
ftr-346	1096	73	developed	develop	VERB
ftr-346	1096	74	and	and	CCONJ
ftr-346	1096	75	the	the	DET
ftr-346	1096	76	place	place	NOUN
ftr-346	1096	77	where	where	SCONJ
ftr-346	1096	78	it	it	PRON
ftr-346	1096	79	is	be	AUX
ftr-346	1096	80	being	be	AUX
ftr-346	1096	81	used	use	VERB
ftr-346	1096	82	)	)	PUNCT
ftr-346	1096	83	.	.	PUNCT
ftr-346	1097	1	276	276	X
ftr-346	1097	2	.	.	PUNCT
ftr-346	1098	1	see	see	VERB
ftr-346	1098	2	shay	shay	PROPN
ftr-346	1098	3	,	,	PUNCT
ftr-346	1098	4	fleming	fleming	PROPN
ftr-346	1098	5	&	&	CCONJ
ftr-346	1098	6	peroni	peroni	PROPN
ftr-346	1098	7	,	,	PUNCT
ftr-346	1098	8	source	source	NOUN
ftr-346	1098	9	rules	rule	NOUN
ftr-346	1098	10	,	,	PUNCT
ftr-346	1098	11	supra	supra	PROPN
ftr-346	1098	12	note	note	NOUN
ftr-346	1098	13	1	1	NUM
ftr-346	1098	14	,	,	PUNCT
ftr-346	1098	15	at	at	ADP
ftr-346	1098	16	90	90	NUM
ftr-346	1098	17	-	-	SYM
ftr-346	1098	18	91	91	NUM
ftr-346	1098	19	;	;	PUNCT
ftr-346	1098	20	cf	cf	NOUN
ftr-346	1098	21	lokken	lokken	VERB
ftr-346	1098	22	,	,	PUNCT
ftr-346	1098	23	intellectual	intellectual	ADJ
ftr-346	1098	24	property	property	NOUN
ftr-346	1098	25	,	,	PUNCT
ftr-346	1098	26	supra	supra	PROPN
ftr-346	1098	27	note	note	NOUN
ftr-346	1098	28	57	57	NUM
ftr-346	1098	29	,	,	PUNCT
ftr-346	1098	30	at	at	ADP
ftr-346	1098	31	239	239	NUM
ftr-346	1098	32	(	(	PUNCT
ftr-346	1098	33	asserting	assert	VERB
ftr-346	1098	34	that	that	SCONJ
ftr-346	1098	35	consumer	consumer	NOUN
ftr-346	1098	36	benefits	benefit	NOUN
ftr-346	1098	37	received	receive	VERB
ftr-346	1098	38	by	by	ADP
ftr-346	1098	39	individuals	individual	NOUN
ftr-346	1098	40	are	be	AUX
ftr-346	1098	41	not	not	PART
ftr-346	1098	42	related	relate	VERB
ftr-346	1098	43	to	to	ADP
ftr-346	1098	44	the	the	DET
ftr-346	1098	45	issue	issue	NOUN
ftr-346	1098	46	of	of	ADP
ftr-346	1098	47	source	source	NOUN
ftr-346	1098	48	of	of	ADP
ftr-346	1098	49	income	income	NOUN
ftr-346	1098	50	)	)	PUNCT
ftr-346	1098	51	.	.	PUNCT
ftr-346	1099	1	277	277	NUM
ftr-346	1099	2	.	.	PUNCT
ftr-346	1100	1	see	see	VERB
ftr-346	1100	2	shay	shay	PROPN
ftr-346	1100	3	,	,	PUNCT
ftr-346	1100	4	fleming	fleming	PROPN
ftr-346	1100	5	&	&	CCONJ
ftr-346	1100	6	peroni	peroni	PROPN
ftr-346	1100	7	,	,	PUNCT
ftr-346	1100	8	source	source	NOUN
ftr-346	1100	9	rules	rule	NOUN
ftr-346	1100	10	,	,	PUNCT
ftr-346	1100	11	supra	supra	PROPN
ftr-346	1100	12	note	note	NOUN
ftr-346	1100	13	1	1	NUM
ftr-346	1100	14	,	,	PUNCT
ftr-346	1100	15	at	at	ADP
ftr-346	1100	16	110	110	NUM
ftr-346	1100	17	-	-	SYM
ftr-346	1100	18	11	11	NUM
ftr-346	1100	19	.	.	PUNCT
ftr-346	1101	1	278	278	NUM
ftr-346	1101	2	.	.	PUNCT
ftr-346	1102	1	see	see	VERB
ftr-346	1102	2	i	i	PRON
ftr-346	1102	3	d	d	PROPN
ftr-346	1102	4	at	at	ADP
ftr-346	1102	5	90	90	NUM
ftr-346	1102	6	-	-	SYM
ftr-346	1102	7	91	91	NUM
ftr-346	1102	8	.	.	PUNCT
ftr-346	1103	1	279	279	NUM
ftr-346	1103	2	.	.	PUNCT
ftr-346	1104	1	see	see	PROPN
ftr-346	1104	2	harris	harris	PROPN
ftr-346	1104	3	,	,	PUNCT
ftr-346	1104	4	supra	supra	PROPN
ftr-346	1104	5	note	note	NOUN
ftr-346	1104	6	137	137	NUM
ftr-346	1104	7	,	,	PUNCT
ftr-346	1104	8	at	at	ADP
ftr-346	1104	9	457	457	NUM
ftr-346	1104	10	(	(	PUNCT
ftr-346	1104	11	the	the	DET
ftr-346	1104	12	rate	rate	NOUN
ftr-346	1104	13	of	of	ADP
ftr-346	1104	14	tax	tax	NOUN
ftr-346	1104	15	on	on	ADP
ftr-346	1104	16	nonresidents	nonresident	NOUN
ftr-346	1104	17	with	with	ADP
ftr-346	1104	18	domestic	domestic	ADJ
ftr-346	1104	19	income	income	NOUN
ftr-346	1104	20	should	should	AUX
ftr-346	1104	21	be	be	AUX
ftr-346	1104	22	less	less	ADJ
ftr-346	1104	23	than	than	ADP
ftr-346	1104	24	that	that	PRON
ftr-346	1104	25	on	on	ADP
ftr-346	1104	26	residents	resident	NOUN
ftr-346	1104	27	with	with	ADP
ftr-346	1104	28	domestic	domestic	ADJ
ftr-346	1104	29	income	income	NOUN
ftr-346	1104	30	,	,	PUNCT
ftr-346	1104	31	"	"	PUNCT
ftr-346	1104	32	because	because	SCONJ
ftr-346	1104	33	nonresidents	nonresident	NOUN
ftr-346	1104	34	deriving	derive	VERB
ftr-346	1104	35	domestic	domestic	ADJ
ftr-346	1104	36	income	income	NOUN
ftr-346	1104	37	receive	receive	VERB
ftr-346	1104	38	less	less	ADJ
ftr-346	1104	39	government	government	NOUN
ftr-346	1104	40	services	service	NOUN
ftr-346	1104	41	than	than	ADP
ftr-346	1104	42	residents	resident	NOUN
ftr-346	1104	43	deriving	derive	VERB
ftr-346	1104	44	such	such	ADJ
ftr-346	1104	45	income	income	NOUN
ftr-346	1104	46	,	,	PUNCT
ftr-346	1104	47	i.e.	i.e.	X
ftr-346	1104	48	,	,	PUNCT
ftr-346	1104	49	they	they	PRON
ftr-346	1104	50	are	be	AUX
ftr-346	1104	51	not	not	PART
ftr-346	1104	52	in	in	ADP
ftr-346	1104	53	receipt	receipt	NOUN
ftr-346	1104	54	of	of	ADP
ftr-346	1104	55	residence	residence	NOUN
ftr-346	1104	56	or	or	CCONJ
ftr-346	1104	57	consumption	consumption	NOUN
ftr-346	1104	58	services	service	NOUN
ftr-346	1104	59	from	from	ADP
ftr-346	1104	60	the	the	DET
ftr-346	1104	61	domestic	domestic	ADJ
ftr-346	1104	62	government	government	NOUN
ftr-346	1104	63	"	"	PUNCT
ftr-346	1104	64	)	)	PUNCT
ftr-346	1104	65	;	;	PUNCT
ftr-346	1104	66	vanderwolk	vanderwolk	PROPN
ftr-346	1104	67	,	,	PUNCT
ftr-346	1104	68	benefits	benefit	VERB
ftr-346	1104	69	theory	theory	NOUN
ftr-346	1104	70	,	,	PUNCT
ftr-346	1104	71	supra	supra	PROPN
ftr-346	1104	72	note	note	PROPN
ftr-346	1104	73	252	252	NUM
ftr-346	1104	74	,	,	PUNCT
ftr-346	1104	75	at	at	ADP
ftr-346	1104	76	1470	1470	NUM
ftr-346	1104	77	(	(	PUNCT
ftr-346	1104	78	arguing	argue	VERB
ftr-346	1104	79	that	that	SCONJ
ftr-346	1104	80	the	the	DET
ftr-346	1104	81	taxation	taxation	NOUN
ftr-346	1104	82	of	of	ADP
ftr-346	1104	83	foreign	foreign	ADJ
ftr-346	1104	84	-	-	PUNCT
ftr-346	1104	85	source	source	NOUN
ftr-346	1104	86	business	business	NOUN
ftr-346	1104	87	income	income	NOUN
ftr-346	1104	88	should	should	AUX
ftr-346	1104	89	be	be	AUX
ftr-346	1104	90	divided	divide	VERB
ftr-346	1104	91	more	more	ADV
ftr-346	1104	92	or	or	CCONJ
ftr-346	1104	93	less	less	ADV
ftr-346	1104	94	equally	equally	ADV
ftr-346	1104	95	between	between	ADP
ftr-346	1104	96	the	the	DET
ftr-346	1104	97	residence	residence	NOUN
ftr-346	1104	98	country	country	NOUN
ftr-346	1104	99	and	and	CCONJ
ftr-346	1104	100	the	the	DET
ftr-346	1104	101	source	source	NOUN
ftr-346	1104	102	country	country	NOUN
ftr-346	1104	103	because	because	SCONJ
ftr-346	1104	104	of	of	ADP
ftr-346	1104	105	the	the	DET
ftr-346	1104	106	governmental	governmental	ADJ
ftr-346	1104	107	services	service	NOUN
ftr-346	1104	108	provided	provide	VERB
ftr-346	1104	109	by	by	ADP
ftr-346	1104	110	each	each	DET
ftr-346	1104	111	country	country	NOUN
ftr-346	1104	112	)	)	PUNCT
ftr-346	1104	113	;	;	PUNCT
ftr-346	1104	114	jefferson	jefferson	PROPN
ftr-346	1104	115	vanderwolk	vanderwolk	PROPN
ftr-346	1104	116	,	,	PUNCT
ftr-346	1104	117	direct	direct	ADJ
ftr-346	1104	118	taxation	taxation	NOUN
ftr-346	1104	119	in	in	ADP
ftr-346	1104	120	the	the	DET
ftr-346	1104	121	internet	internet	NOUN
ftr-346	1104	122	age	age	NOUN
ftr-346	1104	123	:	:	PUNCT
ftr-346	1104	124	a	a	DET
ftr-346	1104	125	fundamentalist	fundamentalist	ADJ
ftr-346	1104	126	approach	approach	NOUN
ftr-346	1104	127	,	,	PUNCT
ftr-346	1104	128	bull	bull	NOUN
ftr-346	1104	129	.	.	PUNCT
ftr-346	1105	1	for	for	ADP
ftr-346	1105	2	int'l	int'l	ADP
ftr-346	1105	3	fiscal	fiscal	ADJ
ftr-346	1105	4	documentation	documentation	NOUN
ftr-346	1105	5	,	,	PUNCT
ftr-346	1105	6	apr	apr	PROPN
ftr-346	1105	7	.	.	PROPN
ftr-346	1105	8	2000	2000	NUM
ftr-346	1105	9	,	,	PUNCT
ftr-346	1105	10	at	at	ADP
ftr-346	1105	11	173	173	NUM
ftr-346	1105	12	,	,	PUNCT
ftr-346	1105	13	179	179	NUM
ftr-346	1105	14	616	616	NUM
ftr-346	1105	15	[	[	X
ftr-346	1105	16	vol	vol	NOUN
ftr-346	1105	17	.	.	PUNCT
ftr-346	1106	1	11:7	11:7	NUM
ftr-346	1106	2	sourcing	sourcing	NOUN
ftr-346	1106	3	income	income	NOUN
ftr-346	1106	4	among	among	ADP
ftr-346	1106	5	nations	nation	NOUN
ftr-346	1106	6	this	this	DET
ftr-346	1106	7	criticism	criticism	NOUN
ftr-346	1106	8	is	be	AUX
ftr-346	1106	9	not	not	PART
ftr-346	1106	10	warranted	warrant	VERB
ftr-346	1106	11	.	.	PUNCT
ftr-346	1107	1	first	first	ADV
ftr-346	1107	2	and	and	CCONJ
ftr-346	1107	3	foremost	foremost	ADV
ftr-346	1107	4	,	,	PUNCT
ftr-346	1107	5	assigning	assign	VERB
ftr-346	1107	6	a	a	DET
ftr-346	1107	7	portion	portion	NOUN
ftr-346	1107	8	of	of	ADP
ftr-346	1107	9	income	income	NOUN
ftr-346	1107	10	to	to	ADP
ftr-346	1107	11	the	the	DET
ftr-346	1107	12	residence	residence	NOUN
ftr-346	1107	13	country	country	NOUN
ftr-346	1107	14	is	be	AUX
ftr-346	1107	15	in	in	ADP
ftr-346	1107	16	accord	accord	NOUN
ftr-346	1107	17	with	with	ADP
ftr-346	1107	18	the	the	DET
ftr-346	1107	19	benefits	benefit	NOUN
ftr-346	1107	20	principle.2	principle.2	PROPN
ftr-346	1107	21	80	80	NUM
ftr-346	1107	22	because	because	SCONJ
ftr-346	1107	23	a	a	DET
ftr-346	1107	24	resident	resident	NOUN
ftr-346	1107	25	benefits	benefit	NOUN
ftr-346	1107	26	from	from	ADP
ftr-346	1107	27	home	home	NOUN
ftr-346	1107	28	country	country	NOUN
ftr-346	1107	29	government	government	NOUN
ftr-346	1107	30	activities	activity	NOUN
ftr-346	1107	31	with	with	ADP
ftr-346	1107	32	respect	respect	NOUN
ftr-346	1107	33	to	to	ADP
ftr-346	1107	34	income	income	NOUN
ftr-346	1107	35	that	that	PRON
ftr-346	1107	36	is	be	AUX
ftr-346	1107	37	either	either	CCONJ
ftr-346	1107	38	accumulated	accumulate	VERB
ftr-346	1107	39	or	or	CCONJ
ftr-346	1107	40	consumed	consume	VERB
ftr-346	1107	41	,	,	PUNCT
ftr-346	1107	42	the	the	DET
ftr-346	1107	43	residence	residence	NOUN
ftr-346	1107	44	country	country	NOUN
ftr-346	1107	45	should	should	AUX
ftr-346	1107	46	have	have	VERB
ftr-346	1107	47	a	a	DET
ftr-346	1107	48	primary	primary	ADJ
ftr-346	1107	49	right	right	NOUN
ftr-346	1107	50	to	to	PART
ftr-346	1107	51	tax	tax	VERB
ftr-346	1107	52	at	at	ADP
ftr-346	1107	53	least	least	ADJ
ftr-346	1107	54	a	a	PRON
ftr-346	1107	55	portion	portion	NOUN
ftr-346	1107	56	of	of	ADP
ftr-346	1107	57	income	income	NOUN
ftr-346	1107	58	that	that	PRON
ftr-346	1107	59	is	be	AUX
ftr-346	1107	60	derived	derive	VERB
ftr-346	1107	61	from	from	ADP
ftr-346	1107	62	activities	activity	NOUN
ftr-346	1107	63	or	or	CCONJ
ftr-346	1107	64	market	market	NOUN
ftr-346	1107	65	access	access	NOUN
ftr-346	1107	66	that	that	PRON
ftr-346	1107	67	occurs	occur	VERB
ftr-346	1107	68	outside	outside	ADP
ftr-346	1107	69	of	of	ADP
ftr-346	1107	70	that	that	DET
ftr-346	1107	71	country	country	NOUN
ftr-346	1107	72	.	.	PUNCT
ftr-346	1108	1	281	281	NUM
ftr-346	1108	2	'	'	PUNCT
ftr-346	1108	3	this	this	PRON
ftr-346	1108	4	in	in	ADP
ftr-346	1108	5	turn	turn	NOUN
ftr-346	1108	6	should	should	AUX
ftr-346	1108	7	reduce	reduce	VERB
ftr-346	1108	8	the	the	DET
ftr-346	1108	9	income	income	NOUN
ftr-346	1108	10	over	over	ADP
ftr-346	1108	11	which	which	PRON
ftr-346	1108	12	the	the	DET
ftr-346	1108	13	countries	country	NOUN
ftr-346	1108	14	of	of	ADP
ftr-346	1108	15	activities	activity	NOUN
ftr-346	1108	16	and	and	CCONJ
ftr-346	1108	17	destination	destination	NOUN
ftr-346	1108	18	should	should	AUX
ftr-346	1108	19	have	have	VERB
ftr-346	1108	20	a	a	DET
ftr-346	1108	21	right	right	NOUN
ftr-346	1108	22	to	to	PART
ftr-346	1108	23	tax.282	tax.282	VERB
ftr-346	1108	24	to	to	PART
ftr-346	1108	25	support	support	VERB
ftr-346	1108	26	this	this	DET
ftr-346	1108	27	proposition	proposition	NOUN
ftr-346	1108	28	,	,	PUNCT
ftr-346	1108	29	consider	consider	VERB
ftr-346	1108	30	the	the	DET
ftr-346	1108	31	case	case	NOUN
ftr-346	1108	32	of	of	ADP
ftr-346	1108	33	an	an	DET
ftr-346	1108	34	individual	individual	NOUN
ftr-346	1108	35	who	who	PRON
ftr-346	1108	36	resides	reside	VERB
ftr-346	1108	37	in	in	ADP
ftr-346	1108	38	(	(	PUNCT
ftr-346	1108	39	proposing	propose	VERB
ftr-346	1108	40	an	an	DET
ftr-346	1108	41	approach	approach	NOUN
ftr-346	1108	42	under	under	ADP
ftr-346	1108	43	which	which	PRON
ftr-346	1108	44	the	the	DET
ftr-346	1108	45	tax	tax	NOUN
ftr-346	1108	46	rate	rate	NOUN
ftr-346	1108	47	on	on	ADP
ftr-346	1108	48	the	the	DET
ftr-346	1108	49	local	local	ADJ
ftr-346	1108	50	-	-	PUNCT
ftr-346	1108	51	source	source	NOUN
ftr-346	1108	52	income	income	NOUN
ftr-346	1108	53	of	of	ADP
ftr-346	1108	54	nonresidents	nonresident	NOUN
ftr-346	1108	55	is	be	AUX
ftr-346	1108	56	lower	low	ADJ
ftr-346	1108	57	than	than	ADP
ftr-346	1108	58	the	the	DET
ftr-346	1108	59	rate	rate	NOUN
ftr-346	1108	60	on	on	ADP
ftr-346	1108	61	residents	resident	NOUN
ftr-346	1108	62	'	'	PART
ftr-346	1108	63	income	income	NOUN
ftr-346	1108	64	,	,	PUNCT
ftr-346	1108	65	because	because	SCONJ
ftr-346	1108	66	nonresidents	nonresident	NOUN
ftr-346	1108	67	receive	receive	VERB
ftr-346	1108	68	less	less	ADJ
ftr-346	1108	69	governmental	governmental	ADJ
ftr-346	1108	70	benefits	benefit	NOUN
ftr-346	1108	71	than	than	SCONJ
ftr-346	1108	72	residents	resident	NOUN
ftr-346	1108	73	nonresidents	nonresident	NOUN
ftr-346	1108	74	"	"	PUNCT
ftr-346	1108	75	receive	receive	VERB
ftr-346	1108	76	only	only	ADJ
ftr-346	1108	77	production	production	NOUN
ftr-346	1108	78	services	service	NOUN
ftr-346	1108	79	,	,	PUNCT
ftr-346	1108	80	not	not	PART
ftr-346	1108	81	consumption	consumption	NOUN
ftr-346	1108	82	services	service	NOUN
ftr-346	1108	83	"	"	PUNCT
ftr-346	1108	84	)	)	PUNCT
ftr-346	1108	85	;	;	PUNCT
ftr-346	1108	86	cf	cf	NOUN
ftr-346	1108	87	roin	roin	NOUN
ftr-346	1108	88	,	,	PUNCT
ftr-346	1108	89	supra	supra	PROPN
ftr-346	1108	90	note	note	PROPN
ftr-346	1108	91	184	184	NUM
ftr-346	1108	92	,	,	PUNCT
ftr-346	1108	93	at	at	ADP
ftr-346	1108	94	591	591	NUM
ftr-346	1108	95	(	(	PUNCT
ftr-346	1108	96	stating	state	VERB
ftr-346	1108	97	that	that	SCONJ
ftr-346	1108	98	"	"	PUNCT
ftr-346	1108	99	[	[	X
ftr-346	1108	100	a	a	DET
ftr-346	1108	101	]	]	X
ftr-346	1108	102	case	case	NOUN
ftr-346	1108	103	may	may	AUX
ftr-346	1108	104	be	be	AUX
ftr-346	1108	105	made	make	VERB
ftr-346	1108	106	for	for	ADP
ftr-346	1108	107	imposing	impose	VERB
ftr-346	1108	108	a	a	DET
ftr-346	1108	109	lower	low	ADJ
ftr-346	1108	110	tax	tax	NOUN
ftr-346	1108	111	on	on	ADP
ftr-346	1108	112	the	the	DET
ftr-346	1108	113	u.s	u.s	PROPN
ftr-346	1108	114	.	.	PROPN
ftr-346	1108	115	income	income	NOUN
ftr-346	1108	116	of	of	ADP
ftr-346	1108	117	foreign	foreign	ADJ
ftr-346	1108	118	corporations	corporation	NOUN
ftr-346	1108	119	than	than	ADP
ftr-346	1108	120	on	on	ADP
ftr-346	1108	121	the	the	DET
ftr-346	1108	122	u.s	u.s	PROPN
ftr-346	1108	123	.	.	PROPN
ftr-346	1108	124	income	income	NOUN
ftr-346	1108	125	of	of	ADP
ftr-346	1108	126	domestic	domestic	ADJ
ftr-346	1108	127	corporations	corporation	NOUN
ftr-346	1108	128	,	,	PUNCT
ftr-346	1108	129	"	"	PUNCT
ftr-346	1108	130	because	because	SCONJ
ftr-346	1108	131	foreign	foreign	ADJ
ftr-346	1108	132	corporations	corporation	NOUN
ftr-346	1108	133	are	be	AUX
ftr-346	1108	134	receiving	receive	VERB
ftr-346	1108	135	less	less	ADJ
ftr-346	1108	136	benefits	benefit	NOUN
ftr-346	1108	137	from	from	ADP
ftr-346	1108	138	the	the	DET
ftr-346	1108	139	united	united	PROPN
ftr-346	1108	140	states	states	PROPN
ftr-346	1108	141	as	as	ADP
ftr-346	1108	142	compared	compare	VERB
ftr-346	1108	143	to	to	ADP
ftr-346	1108	144	domestic	domestic	ADJ
ftr-346	1108	145	corporations	corporation	NOUN
ftr-346	1108	146	)	)	PUNCT
ftr-346	1108	147	;	;	PUNCT
ftr-346	1108	148	avi	avi	NOUN
ftr-346	1108	149	-	-	PUNCT
ftr-346	1108	150	yonah	yonah	ADJ
ftr-346	1108	151	,	,	PUNCT
ftr-346	1108	152	case	case	NOUN
ftr-346	1108	153	against	against	ADP
ftr-346	1108	154	,	,	PUNCT
ftr-346	1108	155	supra	supra	PROPN
ftr-346	1108	156	note	note	PROPN
ftr-346	1108	157	249	249	NUM
ftr-346	1108	158	,	,	PUNCT
ftr-346	1108	159	at	at	ADP
ftr-346	1108	160	7	7	NUM
ftr-346	1108	161	(	(	PUNCT
ftr-346	1108	162	in	in	ADP
ftr-346	1108	163	arguing	argue	VERB
ftr-346	1108	164	against	against	ADP
ftr-346	1108	165	the	the	DET
ftr-346	1108	166	united	united	PROPN
ftr-346	1108	167	states	states	PROPN
ftr-346	1108	168	taxing	tax	VERB
ftr-346	1108	169	nonresidents	nonresident	NOUN
ftr-346	1108	170	citizens	citizen	NOUN
ftr-346	1108	171	on	on	ADP
ftr-346	1108	172	their	their	PRON
ftr-346	1108	173	worldwide	worldwide	ADJ
ftr-346	1108	174	income	income	NOUN
ftr-346	1108	175	,	,	PUNCT
ftr-346	1108	176	pointing	point	VERB
ftr-346	1108	177	out	out	ADP
ftr-346	1108	178	that	that	SCONJ
ftr-346	1108	179	nonresident	nonresident	ADJ
ftr-346	1108	180	citizens	citizen	NOUN
ftr-346	1108	181	do	do	AUX
ftr-346	1108	182	not	not	PART
ftr-346	1108	183	receive	receive	VERB
ftr-346	1108	184	certain	certain	ADJ
ftr-346	1108	185	significant	significant	ADJ
ftr-346	1108	186	benefits	benefit	NOUN
ftr-346	1108	187	that	that	PRON
ftr-346	1108	188	are	be	AUX
ftr-346	1108	189	received	receive	VERB
ftr-346	1108	190	by	by	ADP
ftr-346	1108	191	u.s	u.s	PROPN
ftr-346	1108	192	.	.	PROPN
ftr-346	1108	193	residents	resident	NOUN
ftr-346	1108	194	or	or	CCONJ
ftr-346	1108	195	only	only	ADV
ftr-346	1108	196	receive	receive	VERB
ftr-346	1108	197	them	they	PRON
ftr-346	1108	198	in	in	ADP
ftr-346	1108	199	a	a	DET
ftr-346	1108	200	substantially	substantially	ADV
ftr-346	1108	201	weaker	weak	ADJ
ftr-346	1108	202	form	form	NOUN
ftr-346	1108	203	)	)	PUNCT
ftr-346	1108	204	.	.	PUNCT
ftr-346	1109	1	280	280	NUM
ftr-346	1109	2	.	.	PUNCT
ftr-346	1110	1	several	several	ADJ
ftr-346	1110	2	commentators	commentator	NOUN
ftr-346	1110	3	agree	agree	VERB
ftr-346	1110	4	with	with	ADP
ftr-346	1110	5	this	this	DET
ftr-346	1110	6	proposition	proposition	NOUN
ftr-346	1110	7	.	.	PUNCT
ftr-346	1111	1	see	see	VERB
ftr-346	1111	2	supra	supra	PROPN
ftr-346	1111	3	note	note	PROPN
ftr-346	1111	4	279	279	NUM
ftr-346	1111	5	.	.	PUNCT
ftr-346	1112	1	281	281	NUM
ftr-346	1112	2	.	.	PUNCT
ftr-346	1113	1	see	see	VERB
ftr-346	1113	2	vanderwolk	vanderwolk	PROPN
ftr-346	1113	3	,	,	PUNCT
ftr-346	1113	4	benefits	benefit	VERB
ftr-346	1113	5	theory	theory	NOUN
ftr-346	1113	6	,	,	PUNCT
ftr-346	1113	7	supra	supra	PROPN
ftr-346	1113	8	note	note	PROPN
ftr-346	1113	9	252	252	NUM
ftr-346	1113	10	,	,	PUNCT
ftr-346	1113	11	at	at	ADP
ftr-346	1113	12	1470	1470	NUM
ftr-346	1113	13	(	(	PUNCT
ftr-346	1113	14	arguing	argue	VERB
ftr-346	1113	15	that	that	SCONJ
ftr-346	1113	16	the	the	DET
ftr-346	1113	17	taxation	taxation	NOUN
ftr-346	1113	18	of	of	ADP
ftr-346	1113	19	foreign	foreign	ADJ
ftr-346	1113	20	-	-	PUNCT
ftr-346	1113	21	source	source	NOUN
ftr-346	1113	22	business	business	NOUN
ftr-346	1113	23	income	income	NOUN
ftr-346	1113	24	should	should	AUX
ftr-346	1113	25	be	be	AUX
ftr-346	1113	26	divided	divide	VERB
ftr-346	1113	27	more	more	ADV
ftr-346	1113	28	or	or	CCONJ
ftr-346	1113	29	less	less	ADV
ftr-346	1113	30	equally	equally	ADV
ftr-346	1113	31	between	between	ADP
ftr-346	1113	32	the	the	DET
ftr-346	1113	33	residence	residence	NOUN
ftr-346	1113	34	country	country	NOUN
ftr-346	1113	35	and	and	CCONJ
ftr-346	1113	36	the	the	DET
ftr-346	1113	37	source	source	NOUN
ftr-346	1113	38	country	country	NOUN
ftr-346	1113	39	because	because	SCONJ
ftr-346	1113	40	of	of	ADP
ftr-346	1113	41	the	the	DET
ftr-346	1113	42	governmental	governmental	ADJ
ftr-346	1113	43	services	service	NOUN
ftr-346	1113	44	provided	provide	VERB
ftr-346	1113	45	by	by	ADP
ftr-346	1113	46	each	each	DET
ftr-346	1113	47	country	country	NOUN
ftr-346	1113	48	)	)	PUNCT
ftr-346	1113	49	;	;	PUNCT
ftr-346	1114	1	harris	harris	PROPN
ftr-346	1114	2	,	,	PUNCT
ftr-346	1114	3	supra	supra	PROPN
ftr-346	1114	4	note	note	NOUN
ftr-346	1114	5	137	137	NUM
ftr-346	1114	6	,	,	PUNCT
ftr-346	1114	7	at	at	ADP
ftr-346	1114	8	462	462	NUM
ftr-346	1114	9	-	-	SYM
ftr-346	1114	10	63	63	NUM
ftr-346	1114	11	(	(	PUNCT
ftr-346	1114	12	proposing	propose	VERB
ftr-346	1114	13	that	that	SCONJ
ftr-346	1114	14	residents	resident	NOUN
ftr-346	1114	15	deriving	derive	VERB
ftr-346	1114	16	foreign	foreign	ADJ
ftr-346	1114	17	income	income	NOUN
ftr-346	1114	18	should	should	AUX
ftr-346	1114	19	be	be	AUX
ftr-346	1114	20	taxed	tax	VERB
ftr-346	1114	21	by	by	ADP
ftr-346	1114	22	the	the	DET
ftr-346	1114	23	residence	residence	NOUN
ftr-346	1114	24	country	country	NOUN
ftr-346	1114	25	on	on	ADP
ftr-346	1114	26	their	their	PRON
ftr-346	1114	27	worldwide	worldwide	ADJ
ftr-346	1114	28	taxable	taxable	ADJ
ftr-346	1114	29	income	income	NOUN
ftr-346	1114	30	at	at	ADP
ftr-346	1114	31	the	the	DET
ftr-346	1114	32	full	full	ADJ
ftr-346	1114	33	residence	residence	NOUN
ftr-346	1114	34	income	income	NOUN
ftr-346	1114	35	tax	tax	NOUN
ftr-346	1114	36	rate	rate	NOUN
ftr-346	1114	37	,	,	PUNCT
ftr-346	1114	38	"	"	PUNCT
ftr-346	1114	39	but	but	CCONJ
ftr-346	1114	40	should	should	AUX
ftr-346	1114	41	receive	receive	VERB
ftr-346	1114	42	a	a	DET
ftr-346	1114	43	tax	tax	NOUN
ftr-346	1114	44	credit	credit	NOUN
ftr-346	1114	45	with	with	ADP
ftr-346	1114	46	respect	respect	NOUN
ftr-346	1114	47	to	to	ADP
ftr-346	1114	48	their	their	PRON
ftr-346	1114	49	foreign	foreign	ADJ
ftr-346	1114	50	income	income	NOUN
ftr-346	1114	51	at	at	ADP
ftr-346	1114	52	the	the	DET
ftr-346	1114	53	source	source	NOUN
ftr-346	1114	54	income	income	NOUN
ftr-346	1114	55	tax	tax	NOUN
ftr-346	1114	56	rate	rate	NOUN
ftr-346	1114	57	,	,	PUNCT
ftr-346	1114	58	"	"	PUNCT
ftr-346	1114	59	with	with	ADP
ftr-346	1114	60	the	the	DET
ftr-346	1114	61	source	source	NOUN
ftr-346	1114	62	tax	tax	NOUN
ftr-346	1114	63	rate	rate	NOUN
ftr-346	1114	64	being	be	AUX
ftr-346	1114	65	lower	low	ADJ
ftr-346	1114	66	than	than	ADP
ftr-346	1114	67	the	the	DET
ftr-346	1114	68	residence	residence	NOUN
ftr-346	1114	69	tax	tax	NOUN
ftr-346	1114	70	rate	rate	NOUN
ftr-346	1114	71	;	;	PUNCT
ftr-346	1114	72	this	this	PRON
ftr-346	1114	73	will	will	AUX
ftr-346	1114	74	result	result	VERB
ftr-346	1114	75	in	in	ADP
ftr-346	1114	76	residents	resident	NOUN
ftr-346	1114	77	with	with	ADP
ftr-346	1114	78	foreign	foreign	ADJ
ftr-346	1114	79	income	income	NOUN
ftr-346	1114	80	contributing	contribute	VERB
ftr-346	1114	81	to	to	ADP
ftr-346	1114	82	the	the	DET
ftr-346	1114	83	cost	cost	NOUN
ftr-346	1114	84	of	of	ADP
ftr-346	1114	85	the	the	DET
ftr-346	1114	86	"	"	PUNCT
ftr-346	1114	87	government	government	NOUN
ftr-346	1114	88	services	service	NOUN
ftr-346	1114	89	they	they	PRON
ftr-346	1114	90	receive	receive	VERB
ftr-346	1114	91	,	,	PUNCT
ftr-346	1114	92	i.e.	i.e.	X
ftr-346	1114	93	,	,	PUNCT
ftr-346	1114	94	consumption	consumption	NOUN
ftr-346	1114	95	services	service	NOUN
ftr-346	1114	96	"	"	PUNCT
ftr-346	1114	97	)	)	PUNCT
ftr-346	1114	98	;	;	PUNCT
ftr-346	1114	99	roin	roin	NOUN
ftr-346	1114	100	,	,	PUNCT
ftr-346	1114	101	supra	supra	PROPN
ftr-346	1114	102	note	note	NOUN
ftr-346	1114	103	184	184	NUM
ftr-346	1114	104	at	at	ADP
ftr-346	1114	105	588	588	NUM
ftr-346	1114	106	-	-	SYM
ftr-346	1114	107	89	89	NUM
ftr-346	1114	108	(	(	PUNCT
ftr-346	1114	109	in	in	ADP
ftr-346	1114	110	arguing	argue	VERB
ftr-346	1114	111	for	for	ADP
ftr-346	1114	112	a	a	DET
ftr-346	1114	113	system	system	NOUN
ftr-346	1114	114	where	where	SCONJ
ftr-346	1114	115	the	the	DET
ftr-346	1114	116	united	united	PROPN
ftr-346	1114	117	states	states	PROPN
ftr-346	1114	118	exempts	exempt	VERB
ftr-346	1114	119	foreign	foreign	ADJ
ftr-346	1114	120	income	income	NOUN
ftr-346	1114	121	from	from	ADP
ftr-346	1114	122	taxation	taxation	NOUN
ftr-346	1114	123	,	,	PUNCT
ftr-346	1114	124	contending	contend	VERB
ftr-346	1114	125	that	that	SCONJ
ftr-346	1114	126	the	the	DET
ftr-346	1114	127	government	government	NOUN
ftr-346	1114	128	benefits	benefit	NOUN
ftr-346	1114	129	provided	provide	VERB
ftr-346	1114	130	by	by	ADP
ftr-346	1114	131	the	the	DET
ftr-346	1114	132	united	united	PROPN
ftr-346	1114	133	states	states	PROPN
ftr-346	1114	134	to	to	ADP
ftr-346	1114	135	u.s	u.s	PROPN
ftr-346	1114	136	.	.	PROPN
ftr-346	1114	137	corporations	corporation	NOUN
ftr-346	1114	138	with	with	ADP
ftr-346	1114	139	respect	respect	NOUN
ftr-346	1114	140	to	to	ADP
ftr-346	1114	141	foreign	foreign	ADJ
ftr-346	1114	142	income	income	NOUN
ftr-346	1114	143	"	"	PUNCT
ftr-346	1114	144	may	may	AUX
ftr-346	1114	145	be	be	AUX
ftr-346	1114	146	substantial	substantial	ADJ
ftr-346	1114	147	enough	enough	ADV
ftr-346	1114	148	to	to	PART
ftr-346	1114	149	justify	justify	VERB
ftr-346	1114	150	some	some	DET
ftr-346	1114	151	home	home	NOUN
ftr-346	1114	152	country	country	NOUN
ftr-346	1114	153	tax	tax	NOUN
ftr-346	1114	154	"	"	PUNCT
ftr-346	1114	155	on	on	ADP
ftr-346	1114	156	such	such	ADJ
ftr-346	1114	157	income	income	NOUN
ftr-346	1114	158	)	)	PUNCT
ftr-346	1114	159	;	;	PUNCT
ftr-346	1114	160	cf	cf	NOUN
ftr-346	1114	161	mclure	mclure	NOUN
ftr-346	1114	162	,	,	PUNCT
ftr-346	1114	163	supra	supra	PROPN
ftr-346	1114	164	note	note	NOUN
ftr-346	1114	165	153	153	NUM
ftr-346	1114	166	,	,	PUNCT
ftr-346	1114	167	at	at	ADP
ftr-346	1114	168	149	149	NUM
ftr-346	1114	169	(	(	PUNCT
ftr-346	1114	170	finding	find	VERB
ftr-346	1114	171	it	it	PRON
ftr-346	1114	172	more	more	ADV
ftr-346	1114	173	appropriate	appropriate	ADJ
ftr-346	1114	174	that	that	SCONJ
ftr-346	1114	175	the	the	DET
ftr-346	1114	176	residence	residence	NOUN
ftr-346	1114	177	country	country	NOUN
ftr-346	1114	178	rather	rather	ADV
ftr-346	1114	179	than	than	ADP
ftr-346	1114	180	the	the	DET
ftr-346	1114	181	source	source	NOUN
ftr-346	1114	182	country	country	NOUN
ftr-346	1114	183	should	should	AUX
ftr-346	1114	184	have	have	VERB
ftr-346	1114	185	the	the	DET
ftr-346	1114	186	right	right	NOUN
ftr-346	1114	187	to	to	PART
ftr-346	1114	188	tax	tax	VERB
ftr-346	1114	189	the	the	DET
ftr-346	1114	190	normal	normal	ADJ
ftr-346	1114	191	return	return	NOUN
ftr-346	1114	192	to	to	ADP
ftr-346	1114	193	capital	capital	NOUN
ftr-346	1114	194	because	because	SCONJ
ftr-346	1114	195	"	"	PUNCT
ftr-346	1114	196	the	the	DET
ftr-346	1114	197	residence	residence	NOUN
ftr-346	1114	198	country	country	NOUN
ftr-346	1114	199	creates	create	VERB
ftr-346	1114	200	the	the	DET
ftr-346	1114	201	economic	economic	ADJ
ftr-346	1114	202	climate	climate	NOUN
ftr-346	1114	203	favorable	favorable	ADJ
ftr-346	1114	204	to	to	ADP
ftr-346	1114	205	the	the	DET
ftr-346	1114	206	creation	creation	NOUN
ftr-346	1114	207	of	of	ADP
ftr-346	1114	208	portfolio	portfolio	NOUN
ftr-346	1114	209	capital	capital	NOUN
ftr-346	1114	210	by	by	ADP
ftr-346	1114	211	practicing	practice	VERB
ftr-346	1114	212	public	public	ADJ
ftr-346	1114	213	fiscal	fiscal	ADJ
ftr-346	1114	214	virtue	virtue	NOUN
ftr-346	1114	215	and	and	CCONJ
ftr-346	1114	216	by	by	ADP
ftr-346	1114	217	nourishing	nourish	VERB
ftr-346	1114	218	private	private	ADJ
ftr-346	1114	219	thrift	thrift	NOUN
ftr-346	1114	220	"	"	PUNCT
ftr-346	1114	221	(	(	PUNCT
ftr-346	1114	222	quoting	quote	VERB
ftr-346	1114	223	from	from	ADP
ftr-346	1114	224	gary	gary	PROPN
ftr-346	1114	225	clyde	clyde	PROPN
ftr-346	1114	226	hufbauer	hufbauer	PROPN
ftr-346	1114	227	,	,	PUNCT
ftr-346	1114	228	u.s	u.s	PROPN
ftr-346	1114	229	.	.	PROPN
ftr-346	1114	230	taxation	taxation	NOUN
ftr-346	1114	231	of	of	ADP
ftr-346	1114	232	international	international	ADJ
ftr-346	1114	233	income	income	NOUN
ftr-346	1114	234	:	:	PUNCT
ftr-346	1114	235	blueprint	blueprint	NOUN
ftr-346	1114	236	for	for	ADP
ftr-346	1114	237	reform	reform	NOUN
ftr-346	1114	238	67	67	NUM
ftr-346	1114	239	(	(	PUNCT
ftr-346	1114	240	1992	1992	NUM
ftr-346	1114	241	)	)	PUNCT
ftr-346	1114	242	)	)	PUNCT
ftr-346	1114	243	.	.	PUNCT
ftr-346	1115	1	282	282	NUM
ftr-346	1115	2	.	.	PUNCT
ftr-346	1116	1	see	see	VERB
ftr-346	1116	2	roin	roin	PROPN
ftr-346	1116	3	,	,	PUNCT
ftr-346	1116	4	supra	supra	PROPN
ftr-346	1116	5	note	note	PROPN
ftr-346	1116	6	184	184	NUM
ftr-346	1116	7	,	,	PUNCT
ftr-346	1116	8	at	at	ADP
ftr-346	1116	9	591	591	NUM
ftr-346	1116	10	(	(	PUNCT
ftr-346	1116	11	"	"	PUNCT
ftr-346	1116	12	exactly	exactly	ADV
ftr-346	1116	13	the	the	DET
ftr-346	1116	14	same	same	ADJ
ftr-346	1116	15	factors	factor	NOUN
ftr-346	1116	16	that	that	PRON
ftr-346	1116	17	justify	justify	VERB
ftr-346	1116	18	the	the	DET
ftr-346	1116	19	imposition	imposition	NOUN
ftr-346	1116	20	of	of	ADP
ftr-346	1116	21	an	an	DET
ftr-346	1116	22	add	add	VERB
ftr-346	1116	23	-	-	PUNCT
ftr-346	1116	24	on	on	ADP
ftr-346	1116	25	tax	tax	NOUN
ftr-346	1116	26	imposed	impose	VERB
ftr-346	1116	27	with	with	ADP
ftr-346	1116	28	respect	respect	NOUN
ftr-346	1116	29	to	to	ADP
ftr-346	1116	30	the	the	DET
ftr-346	1116	31	foreign	foreign	ADJ
ftr-346	1116	32	income	income	NOUN
ftr-346	1116	33	of	of	ADP
ftr-346	1116	34	a	a	DET
ftr-346	1116	35	u.s	u.s	PROPN
ftr-346	1116	36	.	.	PROPN
ftr-346	1116	37	corporation	corporation	NOUN
ftr-346	1116	38	,	,	PUNCT
ftr-346	1116	39	then	then	ADV
ftr-346	1116	40	,	,	PUNCT
ftr-346	1116	41	justify	justify	VERB
ftr-346	1116	42	a	a	DET
ftr-346	1116	43	corresponding	correspond	VERB
ftr-346	1116	44	downward	downward	ADJ
ftr-346	1116	45	adjustment	adjustment	NOUN
ftr-346	1116	46	in	in	ADP
ftr-346	1116	47	the	the	DET
ftr-346	1116	48	rate	rate	NOUN
ftr-346	1116	49	of	of	ADP
ftr-346	1116	50	corporate	corporate	ADJ
ftr-346	1116	51	tax	tax	NOUN
ftr-346	1116	52	payable	payable	ADJ
ftr-346	1116	53	on	on	ADP
ftr-346	1116	54	the	the	DET
ftr-346	1116	55	domestic	domestic	ADJ
ftr-346	1116	56	income	income	NOUN
ftr-346	1116	57	of	of	ADP
ftr-346	1116	58	foreign	foreign	ADJ
ftr-346	1116	59	corporations	corporation	NOUN
ftr-346	1116	60	.	.	PUNCT
ftr-346	1116	61	"	"	PUNCT
ftr-346	1116	62	)	)	PUNCT
ftr-346	1116	63	.	.	PUNCT
ftr-346	1117	1	6172011	6172011	NUM
ftr-346	1117	2	]	]	PUNCT
ftr-346	1117	3	florida	florida	PROPN
ftr-346	1117	4	tax	tax	PROPN
ftr-346	1117	5	review	review	NOUN
ftr-346	1117	6	country	country	NOUN
ftr-346	1117	7	a	a	PRON
ftr-346	1117	8	but	but	CCONJ
ftr-346	1117	9	who	who	PRON
ftr-346	1117	10	derives	derive	VERB
ftr-346	1117	11	all	all	PRON
ftr-346	1117	12	of	of	ADP
ftr-346	1117	13	her	her	PRON
ftr-346	1117	14	income	income	NOUN
ftr-346	1117	15	from	from	ADP
ftr-346	1117	16	country	country	PROPN
ftr-346	1117	17	b	b	PROPN
ftr-346	1117	18	,	,	PUNCT
ftr-346	1117	19	which	which	PRON
ftr-346	1117	20	has	have	VERB
ftr-346	1117	21	a	a	DET
ftr-346	1117	22	tax	tax	NOUN
ftr-346	1117	23	rate	rate	NOUN
ftr-346	1117	24	that	that	PRON
ftr-346	1117	25	exceeds	exceed	VERB
ftr-346	1117	26	the	the	DET
ftr-346	1117	27	country	country	NOUN
ftr-346	1117	28	a	a	DET
ftr-346	1117	29	tax	tax	NOUN
ftr-346	1117	30	rate	rate	NOUN
ftr-346	1117	31	,	,	PUNCT
ftr-346	1117	32	thus	thus	ADV
ftr-346	1117	33	precluding	preclude	VERB
ftr-346	1117	34	any	any	DET
ftr-346	1117	35	residual	residual	ADJ
ftr-346	1117	36	tax	tax	NOUN
ftr-346	1117	37	by	by	ADP
ftr-346	1117	38	country	country	NOUN
ftr-346	1117	39	a	a	PRON
ftr-346	1117	40	even	even	ADV
ftr-346	1117	41	if	if	SCONJ
ftr-346	1117	42	it	it	PRON
ftr-346	1117	43	employed	employ	VERB
ftr-346	1117	44	a	a	DET
ftr-346	1117	45	foreign	foreign	ADJ
ftr-346	1117	46	tax	tax	NOUN
ftr-346	1117	47	credit	credit	NOUN
ftr-346	1117	48	system	system	NOUN
ftr-346	1117	49	as	as	SCONJ
ftr-346	1117	50	opposed	oppose	VERB
ftr-346	1117	51	to	to	ADP
ftr-346	1117	52	an	an	DET
ftr-346	1117	53	exemption	exemption	NOUN
ftr-346	1117	54	system	system	NOUN
ftr-346	1117	55	.	.	PUNCT
ftr-346	1118	1	the	the	DET
ftr-346	1118	2	individual	individual	ADJ
ftr-346	1118	3	consumes	consume	VERB
ftr-346	1118	4	all	all	PRON
ftr-346	1118	5	of	of	ADP
ftr-346	1118	6	her	her	PRON
ftr-346	1118	7	income	income	NOUN
ftr-346	1118	8	in	in	ADP
ftr-346	1118	9	country	country	NOUN
ftr-346	1118	10	a	a	NOUN
ftr-346	1118	11	,	,	PUNCT
ftr-346	1118	12	and	and	CCONJ
ftr-346	1118	13	uses	use	VERB
ftr-346	1118	14	the	the	DET
ftr-346	1118	15	banking	banking	NOUN
ftr-346	1118	16	and	and	CCONJ
ftr-346	1118	17	financial	financial	ADJ
ftr-346	1118	18	system	system	NOUN
ftr-346	1118	19	of	of	ADP
ftr-346	1118	20	country	country	NOUN
ftr-346	1118	21	a	a	PRON
ftr-346	1118	22	to	to	PART
ftr-346	1118	23	protect	protect	VERB
ftr-346	1118	24	the	the	DET
ftr-346	1118	25	wealth	wealth	NOUN
ftr-346	1118	26	that	that	PRON
ftr-346	1118	27	accumulates	accumulate	VERB
ftr-346	1118	28	from	from	ADP
ftr-346	1118	29	the	the	DET
ftr-346	1118	30	income	income	NOUN
ftr-346	1118	31	.	.	PUNCT
ftr-346	1119	1	furthermore	furthermore	ADV
ftr-346	1119	2	,	,	PUNCT
ftr-346	1119	3	the	the	DET
ftr-346	1119	4	government	government	NOUN
ftr-346	1119	5	activities	activity	NOUN
ftr-346	1119	6	of	of	ADP
ftr-346	1119	7	country	country	NOUN
ftr-346	1119	8	a	a	PRON
ftr-346	1119	9	,	,	PUNCT
ftr-346	1119	10	through	through	ADP
ftr-346	1119	11	its	its	PRON
ftr-346	1119	12	military	military	ADJ
ftr-346	1119	13	and	and	CCONJ
ftr-346	1119	14	state	state	NOUN
ftr-346	1119	15	department	department	NOUN
ftr-346	1119	16	,	,	PUNCT
ftr-346	1119	17	protect	protect	VERB
ftr-346	1119	18	her	her	PRON
ftr-346	1119	19	property	property	NOUN
ftr-346	1119	20	rights	right	NOUN
ftr-346	1119	21	in	in	ADP
ftr-346	1119	22	country	country	NOUN
ftr-346	1119	23	b.	b.	PROPN
ftr-346	1119	24	if	if	SCONJ
ftr-346	1119	25	the	the	DET
ftr-346	1119	26	individual	individual	NOUN
ftr-346	1119	27	's	's	PART
ftr-346	1119	28	income	income	NOUN
ftr-346	1119	29	were	be	AUX
ftr-346	1119	30	sourced	source	VERB
ftr-346	1119	31	only	only	ADV
ftr-346	1119	32	on	on	ADP
ftr-346	1119	33	the	the	DET
ftr-346	1119	34	basis	basis	NOUN
ftr-346	1119	35	of	of	ADP
ftr-346	1119	36	activities	activity	NOUN
ftr-346	1119	37	and	and	CCONJ
ftr-346	1119	38	destination	destination	NOUN
ftr-346	1119	39	,	,	PUNCT
ftr-346	1119	40	she	she	PRON
ftr-346	1119	41	would	would	AUX
ftr-346	1119	42	pay	pay	VERB
ftr-346	1119	43	no	no	DET
ftr-346	1119	44	tax	tax	NOUN
ftr-346	1119	45	to	to	ADP
ftr-346	1119	46	country	country	NOUN
ftr-346	1119	47	a	a	PRON
ftr-346	1119	48	,	,	PUNCT
ftr-346	1119	49	despite	despite	SCONJ
ftr-346	1119	50	the	the	DET
ftr-346	1119	51	public	public	ADJ
ftr-346	1119	52	benefits	benefit	NOUN
ftr-346	1119	53	that	that	PRON
ftr-346	1119	54	she	she	PRON
ftr-346	1119	55	receives	receive	VERB
ftr-346	1119	56	from	from	ADP
ftr-346	1119	57	country	country	NOUN
ftr-346	1119	58	a.	a.	NOUN
ftr-346	1119	59	to	to	PART
ftr-346	1119	60	prevent	prevent	VERB
ftr-346	1119	61	this	this	PRON
ftr-346	1119	62	,	,	PUNCT
ftr-346	1119	63	at	at	ADP
ftr-346	1119	64	least	least	ADJ
ftr-346	1119	65	a	a	DET
ftr-346	1119	66	portion	portion	NOUN
ftr-346	1119	67	of	of	ADP
ftr-346	1119	68	the	the	DET
ftr-346	1119	69	taxpayer	taxpayer	NOUN
ftr-346	1119	70	's	's	PART
ftr-346	1119	71	income	income	NOUN
ftr-346	1119	72	should	should	AUX
ftr-346	1119	73	be	be	AUX
ftr-346	1119	74	assigned	assign	VERB
ftr-346	1119	75	to	to	ADP
ftr-346	1119	76	country	country	VERB
ftr-346	1119	77	a	a	PRON
ftr-346	1119	78	for	for	ADP
ftr-346	1119	79	primary	primary	ADJ
ftr-346	1119	80	taxation	taxation	NOUN
ftr-346	1119	81	purposes	purpose	NOUN
ftr-346	1119	82	in	in	ADP
ftr-346	1119	83	order	order	NOUN
ftr-346	1119	84	for	for	SCONJ
ftr-346	1119	85	the	the	DET
ftr-346	1119	86	taxpayer	taxpayer	NOUN
ftr-346	1119	87	to	to	PART
ftr-346	1119	88	shoulder	shoulder	VERB
ftr-346	1119	89	some	some	PRON
ftr-346	1119	90	of	of	ADP
ftr-346	1119	91	the	the	DET
ftr-346	1119	92	burden	burden	NOUN
ftr-346	1119	93	of	of	ADP
ftr-346	1119	94	country	country	NOUN
ftr-346	1119	95	a	a	DET
ftr-346	1119	96	governmental	governmental	ADJ
ftr-346	1119	97	costs	cost	NOUN
ftr-346	1119	98	from	from	ADP
ftr-346	1119	99	which	which	PRON
ftr-346	1119	100	the	the	DET
ftr-346	1119	101	taxpayer	taxpayer	NOUN
ftr-346	1119	102	clearly	clearly	ADV
ftr-346	1119	103	benefits	benefit	VERB
ftr-346	1119	104	.	.	PUNCT
ftr-346	1120	1	as	as	ADV
ftr-346	1120	2	far	far	ADV
ftr-346	1120	3	as	as	ADP
ftr-346	1120	4	the	the	DET
ftr-346	1120	5	perceived	perceive	VERB
ftr-346	1120	6	inequity	inequity	NOUN
ftr-346	1120	7	of	of	ADP
ftr-346	1120	8	a	a	DET
ftr-346	1120	9	country	country	NOUN
ftr-346	1120	10	taxing	tax	VERB
ftr-346	1120	11	nonresidents	nonresident	NOUN
ftr-346	1120	12	less	less	ADV
ftr-346	1120	13	heavily	heavily	ADV
ftr-346	1120	14	than	than	ADP
ftr-346	1120	15	residents	resident	NOUN
ftr-346	1120	16	(	(	PUNCT
ftr-346	1120	17	which	which	PRON
ftr-346	1120	18	would	would	AUX
ftr-346	1120	19	occur	occur	VERB
ftr-346	1120	20	where	where	SCONJ
ftr-346	1120	21	a	a	DET
ftr-346	1120	22	portion	portion	NOUN
ftr-346	1120	23	of	of	ADP
ftr-346	1120	24	the	the	DET
ftr-346	1120	25	income	income	NOUN
ftr-346	1120	26	is	be	AUX
ftr-346	1120	27	sourced	source	VERB
ftr-346	1120	28	to	to	ADP
ftr-346	1120	29	the	the	DET
ftr-346	1120	30	residence	residence	NOUN
ftr-346	1120	31	country	country	NOUN
ftr-346	1120	32	)	)	PUNCT
ftr-346	1120	33	,	,	PUNCT
ftr-346	1120	34	residents	resident	NOUN
ftr-346	1120	35	may	may	AUX
ftr-346	1120	36	well	well	ADV
ftr-346	1120	37	not	not	PART
ftr-346	1120	38	feel	feel	VERB
ftr-346	1120	39	that	that	SCONJ
ftr-346	1120	40	they	they	PRON
ftr-346	1120	41	are	be	AUX
ftr-346	1120	42	being	be	AUX
ftr-346	1120	43	unfairly	unfairly	ADV
ftr-346	1120	44	treated	treat	VERB
ftr-346	1120	45	given	give	VERB
ftr-346	1120	46	that	that	DET
ftr-346	1120	47	nonresidents	nonresident	NOUN
ftr-346	1120	48	are	be	AUX
ftr-346	1120	49	receiving	receive	VERB
ftr-346	1120	50	fewer	few	ADJ
ftr-346	1120	51	benefits	benefit	NOUN
ftr-346	1120	52	in	in	ADP
ftr-346	1120	53	particular	particular	ADJ
ftr-346	1120	54	,	,	PUNCT
ftr-346	1120	55	a	a	DET
ftr-346	1120	56	lack	lack	NOUN
ftr-346	1120	57	of	of	ADP
ftr-346	1120	58	public	public	ADJ
ftr-346	1120	59	benefits	benefit	NOUN
ftr-346	1120	60	relating	relate	VERB
ftr-346	1120	61	to	to	ADP
ftr-346	1120	62	personal	personal	ADJ
ftr-346	1120	63	consumption	consumption	NOUN
ftr-346	1120	64	.	.	PUNCT
ftr-346	1121	1	indeed	indeed	ADV
ftr-346	1121	2	,	,	PUNCT
ftr-346	1121	3	an	an	DET
ftr-346	1121	4	argument	argument	NOUN
ftr-346	1121	5	can	can	AUX
ftr-346	1121	6	be	be	AUX
ftr-346	1121	7	made	make	VERB
ftr-346	1121	8	that	that	SCONJ
ftr-346	1121	9	if	if	SCONJ
ftr-346	1121	10	nonresidents	nonresident	NOUN
ftr-346	1121	11	are	be	AUX
ftr-346	1121	12	subject	subject	ADJ
ftr-346	1121	13	to	to	ADP
ftr-346	1121	14	the	the	DET
ftr-346	1121	15	same	same	ADJ
ftr-346	1121	16	taxes	taxis	NOUN
ftr-346	1121	17	as	as	ADP
ftr-346	1121	18	residents	resident	NOUN
ftr-346	1121	19	despite	despite	SCONJ
ftr-346	1121	20	receiving	receive	VERB
ftr-346	1121	21	fewer	few	ADJ
ftr-346	1121	22	public	public	ADJ
ftr-346	1121	23	benefits	benefit	NOUN
ftr-346	1121	24	from	from	ADP
ftr-346	1121	25	the	the	DET
ftr-346	1121	26	host	host	NOUN
ftr-346	1121	27	country	country	NOUN
ftr-346	1121	28	,	,	PUNCT
ftr-346	1121	29	the	the	DET
ftr-346	1121	30	nonresidents	nonresident	NOUN
ftr-346	1121	31	may	may	AUX
ftr-346	1121	32	be	be	AUX
ftr-346	1121	33	the	the	DET
ftr-346	1121	34	ones	one	NOUN
ftr-346	1121	35	who	who	PRON
ftr-346	1121	36	feel	feel	VERB
ftr-346	1121	37	that	that	SCONJ
ftr-346	1121	38	they	they	PRON
ftr-346	1121	39	are	be	AUX
ftr-346	1121	40	being	be	AUX
ftr-346	1121	41	treated	treat	VERB
ftr-346	1121	42	unfairly	unfairly	ADV
ftr-346	1121	43	.	.	PUNCT
ftr-346	1122	1	this	this	PRON
ftr-346	1122	2	could	could	AUX
ftr-346	1122	3	result	result	VERB
ftr-346	1122	4	in	in	ADP
ftr-346	1122	5	less	less	ADJ
ftr-346	1122	6	compliance	compliance	NOUN
ftr-346	1122	7	by	by	ADP
ftr-346	1122	8	nonresidents	nonresident	NOUN
ftr-346	1122	9	as	as	ADV
ftr-346	1122	10	well	well	ADV
ftr-346	1122	11	as	as	ADP
ftr-346	1122	12	steps	step	NOUN
ftr-346	1122	13	taken	take	VERB
ftr-346	1122	14	to	to	PART
ftr-346	1122	15	reduce	reduce	VERB
ftr-346	1122	16	their	their	PRON
ftr-346	1122	17	exposure	exposure	NOUN
ftr-346	1122	18	to	to	PART
ftr-346	1122	19	source	source	VERB
ftr-346	1122	20	taxation	taxation	NOUN
ftr-346	1122	21	for	for	ADP
ftr-346	1122	22	example	example	NOUN
ftr-346	1122	23	,	,	PUNCT
ftr-346	1122	24	by	by	ADP
ftr-346	1122	25	avoiding	avoid	VERB
ftr-346	1122	26	a	a	DET
ftr-346	1122	27	presence	presence	NOUN
ftr-346	1122	28	in	in	ADP
ftr-346	1122	29	the	the	DET
ftr-346	1122	30	host	host	NOUN
ftr-346	1122	31	country	country	NOUN
ftr-346	1122	32	and	and	CCONJ
ftr-346	1122	33	instead	instead	ADV
ftr-346	1122	34	carrying	carry	VERB
ftr-346	1122	35	out	out	ADP
ftr-346	1122	36	host	host	NOUN
ftr-346	1122	37	country	country	NOUN
ftr-346	1122	38	activities	activity	NOUN
ftr-346	1122	39	remotely	remotely	ADV
ftr-346	1122	40	.	.	PUNCT
ftr-346	1123	1	the	the	DET
ftr-346	1123	2	difference	difference	NOUN
ftr-346	1123	3	in	in	ADP
ftr-346	1123	4	benefits	benefit	NOUN
ftr-346	1123	5	provided	provide	VERB
ftr-346	1123	6	to	to	ADP
ftr-346	1123	7	residents	resident	NOUN
ftr-346	1123	8	and	and	CCONJ
ftr-346	1123	9	nonresidents	nonresident	NOUN
ftr-346	1123	10	may	may	AUX
ftr-346	1123	11	also	also	ADV
ftr-346	1123	12	mitigate	mitigate	VERB
ftr-346	1123	13	or	or	CCONJ
ftr-346	1123	14	eliminate	eliminate	VERB
ftr-346	1123	15	any	any	DET
ftr-346	1123	16	concerns	concern	NOUN
ftr-346	1123	17	that	that	PRON
ftr-346	1123	18	nonresidents	nonresident	NOUN
ftr-346	1123	19	would	would	AUX
ftr-346	1123	20	have	have	VERB
ftr-346	1123	21	an	an	DET
ftr-346	1123	22	advantage	advantage	NOUN
ftr-346	1123	23	in	in	ADP
ftr-346	1123	24	competing	compete	VERB
ftr-346	1123	25	with	with	ADP
ftr-346	1123	26	residents	resident	NOUN
ftr-346	1123	27	in	in	ADP
ftr-346	1123	28	the	the	DET
ftr-346	1123	29	particular	particular	ADJ
ftr-346	1123	30	country	country	NOUN
ftr-346	1123	31	.	.	PUNCT
ftr-346	1124	1	a	a	DET
ftr-346	1124	2	lower	low	ADJ
ftr-346	1124	3	source	source	NOUN
ftr-346	1124	4	tax	tax	NOUN
ftr-346	1124	5	on	on	ADP
ftr-346	1124	6	nonresidents	nonresident	NOUN
ftr-346	1124	7	would	would	AUX
ftr-346	1124	8	only	only	ADV
ftr-346	1124	9	present	present	VERB
ftr-346	1124	10	this	this	DET
ftr-346	1124	11	concern	concern	NOUN
ftr-346	1124	12	where	where	SCONJ
ftr-346	1124	13	the	the	DET
ftr-346	1124	14	difference	difference	NOUN
ftr-346	1124	15	in	in	ADP
ftr-346	1124	16	tax	tax	NOUN
ftr-346	1124	17	burden	burden	NOUN
ftr-346	1124	18	is	be	AUX
ftr-346	1124	19	not	not	PART
ftr-346	1124	20	being	be	AUX
ftr-346	1124	21	made	make	VERB
ftr-346	1124	22	up	up	ADP
ftr-346	1124	23	by	by	ADP
ftr-346	1124	24	tax	tax	NOUN
ftr-346	1124	25	liability	liability	NOUN
ftr-346	1124	26	in	in	ADP
ftr-346	1124	27	the	the	DET
ftr-346	1124	28	residence	residence	NOUN
ftr-346	1124	29	country	country	NOUN
ftr-346	1124	30	on	on	ADP
ftr-346	1124	31	the	the	DET
ftr-346	1124	32	portion	portion	NOUN
ftr-346	1124	33	of	of	ADP
ftr-346	1124	34	the	the	DET
ftr-346	1124	35	income	income	NOUN
ftr-346	1124	36	sourced	source	VERB
ftr-346	1124	37	to	to	ADP
ftr-346	1124	38	it	it	PRON
ftr-346	1124	39	.	.	PUNCT
ftr-346	1125	1	with	with	ADP
ftr-346	1125	2	substantially	substantially	ADV
ftr-346	1125	3	harmonized	harmonized	ADJ
ftr-346	1125	4	source	source	NOUN
ftr-346	1125	5	rules	rule	NOUN
ftr-346	1125	6	(	(	PUNCT
ftr-346	1125	7	the	the	DET
ftr-346	1125	8	end	end	NOUN
ftr-346	1125	9	-	-	PUNCT
ftr-346	1125	10	product	product	NOUN
ftr-346	1125	11	of	of	ADP
ftr-346	1125	12	this	this	DET
ftr-346	1125	13	article	article	NOUN
ftr-346	1125	14	's	's	PART
ftr-346	1125	15	endeavor	endeavor	NOUN
ftr-346	1125	16	)	)	PUNCT
ftr-346	1125	17	,	,	PUNCT
ftr-346	1125	18	there	there	PRON
ftr-346	1125	19	would	would	AUX
ftr-346	1125	20	likely	likely	ADV
ftr-346	1125	21	be	be	AUX
ftr-346	1125	22	a	a	DET
ftr-346	1125	23	lack	lack	NOUN
ftr-346	1125	24	of	of	ADP
ftr-346	1125	25	a	a	DET
ftr-346	1125	26	significant	significant	ADJ
ftr-346	1125	27	residence	residence	NOUN
ftr-346	1125	28	tax	tax	NOUN
ftr-346	1125	29	only	only	ADV
ftr-346	1125	30	where	where	SCONJ
ftr-346	1125	31	the	the	DET
ftr-346	1125	32	residence	residence	NOUN
ftr-346	1125	33	country	country	NOUN
ftr-346	1125	34	is	be	AUX
ftr-346	1125	35	not	not	PART
ftr-346	1125	36	providing	provide	VERB
ftr-346	1125	37	important	important	ADJ
ftr-346	1125	38	benefits	benefit	NOUN
ftr-346	1125	39	to	to	ADP
ftr-346	1125	40	its	its	PRON
ftr-346	1125	41	individuals	individual	NOUN
ftr-346	1125	42	and	and	CCONJ
ftr-346	1125	43	corporations	corporation	NOUN
ftr-346	1125	44	,	,	PUNCT
ftr-346	1125	45	such	such	ADJ
ftr-346	1125	46	as	as	ADP
ftr-346	1125	47	stable	stable	ADJ
ftr-346	1125	48	legal	legal	ADJ
ftr-346	1125	49	protections	protection	NOUN
ftr-346	1125	50	.	.	PUNCT
ftr-346	1126	1	28	28	NUM
ftr-346	1126	2	in	in	ADP
ftr-346	1126	3	this	this	DET
ftr-346	1126	4	regard	regard	NOUN
ftr-346	1126	5	,	,	PUNCT
ftr-346	1126	6	investors	investor	NOUN
ftr-346	1126	7	in	in	ADP
ftr-346	1126	8	a	a	DET
ftr-346	1126	9	tax	tax	NOUN
ftr-346	1126	10	haven	haven	NOUN
ftr-346	1126	11	corporation	corporation	NOUN
ftr-346	1126	12	would	would	AUX
ftr-346	1126	13	likely	likely	ADV
ftr-346	1126	14	have	have	VERB
ftr-346	1126	15	a	a	DET
ftr-346	1126	16	higher	high	ADJ
ftr-346	1126	17	degree	degree	NOUN
ftr-346	1126	18	of	of	ADP
ftr-346	1126	19	legal	legal	ADJ
ftr-346	1126	20	risk	risk	NOUN
ftr-346	1126	21	than	than	ADP
ftr-346	1126	22	283	283	NUM
ftr-346	1126	23	.	.	PUNCT
ftr-346	1127	1	see	see	VERB
ftr-346	1127	2	roin	roin	NOUN
ftr-346	1127	3	,	,	PUNCT
ftr-346	1127	4	supra	supra	PROPN
ftr-346	1127	5	note	note	PROPN
ftr-346	1127	6	184	184	NUM
ftr-346	1127	7	,	,	PUNCT
ftr-346	1127	8	at	at	ADP
ftr-346	1127	9	588	588	NUM
ftr-346	1127	10	-	-	SYM
ftr-346	1127	11	89	89	NUM
ftr-346	1127	12	;	;	PUNCT
ftr-346	1127	13	kirsch	kirsch	NOUN
ftr-346	1127	14	,	,	PUNCT
ftr-346	1127	15	taxing	tax	VERB
ftr-346	1127	16	citizens	citizen	NOUN
ftr-346	1127	17	,	,	PUNCT
ftr-346	1127	18	supra	supra	PROPN
ftr-346	1127	19	note	note	NOUN
ftr-346	1127	20	250	250	NUM
ftr-346	1127	21	,	,	PUNCT
ftr-346	1127	22	at	at	ADP
ftr-346	1127	23	473	473	NUM
ftr-346	1127	24	.	.	PUNCT
ftr-346	1127	25	284	284	NUM
ftr-346	1127	26	.	.	PUNCT
ftr-346	1128	1	cf	cf	NOUN
ftr-346	1128	2	roin	roin	NOUN
ftr-346	1128	3	,	,	PUNCT
ftr-346	1128	4	supra	supra	PROPN
ftr-346	1128	5	note	note	PROPN
ftr-346	1128	6	184	184	NUM
ftr-346	1128	7	,	,	PUNCT
ftr-346	1128	8	at	at	ADP
ftr-346	1128	9	589	589	NUM
ftr-346	1128	10	(	(	PUNCT
ftr-346	1128	11	differences	difference	NOUN
ftr-346	1128	12	in	in	ADP
ftr-346	1128	13	the	the	DET
ftr-346	1128	14	tax	tax	NOUN
ftr-346	1128	15	rates	rate	NOUN
ftr-346	1128	16	imposed	impose	VERB
ftr-346	1128	17	by	by	ADP
ftr-346	1128	18	countries	country	NOUN
ftr-346	1128	19	often	often	ADV
ftr-346	1128	20	reflect	reflect	VERB
ftr-346	1128	21	differences	difference	NOUN
ftr-346	1128	22	in	in	ADP
ftr-346	1128	23	the	the	DET
ftr-346	1128	24	level	level	NOUN
ftr-346	1128	25	of	of	ADP
ftr-346	1128	26	governmental	governmental	ADJ
ftr-346	1128	27	benefits	benefit	NOUN
ftr-346	1128	28	provided	provide	VERB
ftr-346	1128	29	)	)	PUNCT
ftr-346	1128	30	618	618	NUM
ftr-346	1129	1	[	[	X
ftr-346	1129	2	vol	vol	NOUN
ftr-346	1129	3	.	.	PUNCT
ftr-346	1129	4	11	11	NUM
ftr-346	1129	5	:	:	SYM
ftr-346	1129	6	7	7	NUM
ftr-346	1129	7	sourcing	source	VERB
ftr-346	1129	8	income	income	NOUN
ftr-346	1129	9	among	among	ADP
ftr-346	1129	10	nations	nation	NOUN
ftr-346	1129	11	investors	investor	NOUN
ftr-346	1129	12	in	in	ADP
ftr-346	1129	13	a	a	DET
ftr-346	1129	14	corporation	corporation	NOUN
ftr-346	1129	15	from	from	ADP
ftr-346	1129	16	a	a	DET
ftr-346	1129	17	developed	develop	VERB
ftr-346	1129	18	country.285	country.285	PRON
ftr-346	1129	19	given	give	VERB
ftr-346	1129	20	this	this	DET
ftr-346	1129	21	tradeoff	tradeoff	NOUN
ftr-346	1129	22	,	,	PUNCT
ftr-346	1129	23	nonresidents	nonresident	NOUN
ftr-346	1129	24	may	may	AUX
ftr-346	1129	25	well	well	ADV
ftr-346	1129	26	not	not	PART
ftr-346	1129	27	have	have	VERB
ftr-346	1129	28	a	a	DET
ftr-346	1129	29	competitive	competitive	ADJ
ftr-346	1129	30	advantage	advantage	NOUN
ftr-346	1129	31	over	over	ADP
ftr-346	1129	32	residents	resident	NOUN
ftr-346	1129	33	even	even	ADV
ftr-346	1129	34	if	if	SCONJ
ftr-346	1129	35	the	the	DET
ftr-346	1129	36	nonresidents	nonresident	NOUN
ftr-346	1129	37	faced	face	VERB
ftr-346	1129	38	lower	low	ADJ
ftr-346	1129	39	overall	overall	ADJ
ftr-346	1129	40	tax	tax	NOUN
ftr-346	1129	41	liability	liability	NOUN
ftr-346	1129	42	.	.	PUNCT
ftr-346	1130	1	28	28	NUM
ftr-346	1130	2	6	6	NUM
ftr-346	1130	3	nevertheless	nevertheless	ADV
ftr-346	1130	4	,	,	PUNCT
ftr-346	1130	5	host	host	NOUN
ftr-346	1130	6	countries	country	NOUN
ftr-346	1130	7	could	could	AUX
ftr-346	1130	8	always	always	ADV
ftr-346	1130	9	remove	remove	VERB
ftr-346	1130	10	any	any	DET
ftr-346	1130	11	perceived	perceive	VERB
ftr-346	1130	12	advantage	advantage	NOUN
ftr-346	1130	13	by	by	ADP
ftr-346	1130	14	subjecting	subject	VERB
ftr-346	1130	15	the	the	DET
ftr-346	1130	16	residence	residence	NOUN
ftr-346	1130	17	country	country	NOUN
ftr-346	1130	18	source	source	NOUN
ftr-346	1130	19	portion	portion	NOUN
ftr-346	1130	20	of	of	ADP
ftr-346	1130	21	income	income	NOUN
ftr-346	1130	22	to	to	ADP
ftr-346	1130	23	a	a	DET
ftr-346	1130	24	form	form	NOUN
ftr-346	1130	25	of	of	ADP
ftr-346	1130	26	residual	residual	ADJ
ftr-346	1130	27	source	source	NOUN
ftr-346	1130	28	taxation	taxation	NOUN
ftr-346	1130	29	that	that	PRON
ftr-346	1130	30	is	be	AUX
ftr-346	1130	31	,	,	PUNCT
ftr-346	1130	32	a	a	DET
ftr-346	1130	33	host	host	NOUN
ftr-346	1130	34	country	country	NOUN
ftr-346	1130	35	could	could	AUX
ftr-346	1130	36	impose	impose	VERB
ftr-346	1130	37	a	a	DET
ftr-346	1130	38	tax	tax	NOUN
ftr-346	1130	39	on	on	ADP
ftr-346	1130	40	the	the	DET
ftr-346	1130	41	entire	entire	ADJ
ftr-346	1130	42	portion	portion	NOUN
ftr-346	1130	43	of	of	ADP
ftr-346	1130	44	a	a	DET
ftr-346	1130	45	nonresident	nonresident	NOUN
ftr-346	1130	46	's	's	PART
ftr-346	1130	47	income	income	NOUN
ftr-346	1130	48	that	that	PRON
ftr-346	1130	49	is	be	AUX
ftr-346	1130	50	derived	derive	VERB
ftr-346	1130	51	from	from	ADP
ftr-346	1130	52	the	the	DET
ftr-346	1130	53	host	host	NOUN
ftr-346	1130	54	country	country	NOUN
ftr-346	1130	55	,	,	PUNCT
ftr-346	1130	56	subject	subject	ADJ
ftr-346	1130	57	to	to	ADP
ftr-346	1130	58	a	a	DET
ftr-346	1130	59	credit	credit	NOUN
ftr-346	1130	60	for	for	ADP
ftr-346	1130	61	any	any	DET
ftr-346	1130	62	residence	residence	NOUN
ftr-346	1130	63	country	country	NOUN
ftr-346	1130	64	taxes	taxis	NOUN
ftr-346	1130	65	that	that	PRON
ftr-346	1130	66	are	be	AUX
ftr-346	1130	67	imposed	impose	VERB
ftr-346	1130	68	on	on	ADP
ftr-346	1130	69	the	the	DET
ftr-346	1130	70	portion	portion	NOUN
ftr-346	1130	71	of	of	ADP
ftr-346	1130	72	the	the	DET
ftr-346	1130	73	income	income	NOUN
ftr-346	1130	74	that	that	PRON
ftr-346	1130	75	is	be	AUX
ftr-346	1130	76	sourced	source	VERB
ftr-346	1130	77	to	to	ADP
ftr-346	1130	78	the	the	DET
ftr-346	1130	79	residence	residence	NOUN
ftr-346	1130	80	country.287	country.287	VERB
ftr-346	1130	81	an	an	DET
ftr-346	1130	82	additional	additional	ADJ
ftr-346	1130	83	reason	reason	NOUN
ftr-346	1130	84	for	for	ADP
ftr-346	1130	85	assigning	assign	VERB
ftr-346	1130	86	a	a	DET
ftr-346	1130	87	portion	portion	NOUN
ftr-346	1130	88	of	of	ADP
ftr-346	1130	89	income	income	NOUN
ftr-346	1130	90	to	to	ADP
ftr-346	1130	91	the	the	DET
ftr-346	1130	92	residence	residence	NOUN
ftr-346	1130	93	country	country	NOUN
ftr-346	1130	94	is	be	AUX
ftr-346	1130	95	to	to	PART
ftr-346	1130	96	have	have	VERB
ftr-346	1130	97	a	a	DET
ftr-346	1130	98	reasonable	reasonable	ADJ
ftr-346	1130	99	allocation	allocation	NOUN
ftr-346	1130	100	of	of	ADP
ftr-346	1130	101	tax	tax	NOUN
ftr-346	1130	102	jurisdiction	jurisdiction	NOUN
ftr-346	1130	103	that	that	PRON
ftr-346	1130	104	can	can	AUX
ftr-346	1130	105	be	be	AUX
ftr-346	1130	106	agreed	agree	VERB
ftr-346	1130	107	to	to	ADP
ftr-346	1130	108	by	by	ADP
ftr-346	1130	109	nations	nation	NOUN
ftr-346	1130	110	on	on	ADP
ftr-346	1130	111	a	a	DET
ftr-346	1130	112	multilateral	multilateral	ADJ
ftr-346	1130	113	basis	basis	NOUN
ftr-346	1130	114	.	.	PUNCT
ftr-346	1131	1	under	under	ADP
ftr-346	1131	2	the	the	DET
ftr-346	1131	3	destination	destination	NOUN
ftr-346	1131	4	component	component	NOUN
ftr-346	1131	5	of	of	ADP
ftr-346	1131	6	the	the	DET
ftr-346	1131	7	proposed	propose	VERB
ftr-346	1131	8	standard	standard	NOUN
ftr-346	1131	9	,	,	PUNCT
ftr-346	1131	10	where	where	SCONJ
ftr-346	1131	11	a	a	DET
ftr-346	1131	12	taxpayer	taxpayer	NOUN
ftr-346	1131	13	earns	earn	VERB
ftr-346	1131	14	income	income	NOUN
ftr-346	1131	15	by	by	ADP
ftr-346	1131	16	accessing	access	VERB
ftr-346	1131	17	a	a	DET
ftr-346	1131	18	country	country	NOUN
ftr-346	1131	19	's	's	PART
ftr-346	1131	20	market	market	NOUN
ftr-346	1131	21	,	,	PUNCT
ftr-346	1131	22	a	a	DET
ftr-346	1131	23	portion	portion	NOUN
ftr-346	1131	24	of	of	ADP
ftr-346	1131	25	the	the	DET
ftr-346	1131	26	income	income	NOUN
ftr-346	1131	27	should	should	AUX
ftr-346	1131	28	be	be	AUX
ftr-346	1131	29	assigned	assign	VERB
ftr-346	1131	30	to	to	ADP
ftr-346	1131	31	that	that	DET
ftr-346	1131	32	country	country	NOUN
ftr-346	1131	33	even	even	ADV
ftr-346	1131	34	without	without	ADP
ftr-346	1131	35	the	the	DET
ftr-346	1131	36	taxpayer	taxpayer	NOUN
ftr-346	1131	37	's	's	PART
ftr-346	1131	38	actual	actual	ADJ
ftr-346	1131	39	presence	presence	NOUN
ftr-346	1131	40	in	in	ADP
ftr-346	1131	41	the	the	DET
ftr-346	1131	42	country	country	NOUN
ftr-346	1131	43	,	,	PUNCT
ftr-346	1131	44	which	which	PRON
ftr-346	1131	45	is	be	AUX
ftr-346	1131	46	not	not	PART
ftr-346	1131	47	the	the	DET
ftr-346	1131	48	case	case	NOUN
ftr-346	1131	49	under	under	ADP
ftr-346	1131	50	current	current	ADJ
ftr-346	1131	51	law.288	law.288	NOUN
ftr-346	1131	52	similarly	similarly	ADV
ftr-346	1131	53	,	,	PUNCT
ftr-346	1131	54	the	the	DET
ftr-346	1131	55	proposed	propose	VERB
ftr-346	1131	56	standard	standard	NOUN
ftr-346	1131	57	will	will	AUX
ftr-346	1131	58	assign	assign	VERB
ftr-346	1131	59	taxing	tax	VERB
ftr-346	1131	60	rights	right	NOUN
ftr-346	1131	61	over	over	ADP
ftr-346	1131	62	a	a	DET
ftr-346	1131	63	portion	portion	NOUN
ftr-346	1131	64	of	of	ADP
ftr-346	1131	65	interest	interest	NOUN
ftr-346	1131	66	and	and	CCONJ
ftr-346	1131	67	royalty	royalty	NOUN
ftr-346	1131	68	income	income	NOUN
ftr-346	1131	69	to	to	ADP
ftr-346	1131	70	the	the	DET
ftr-346	1131	71	destination	destination	NOUN
ftr-346	1131	72	country	country	NOUN
ftr-346	1131	73	,	,	PUNCT
ftr-346	1131	74	thereby	thereby	ADV
ftr-346	1131	75	altering	alter	VERB
ftr-346	1131	76	the	the	DET
ftr-346	1131	77	typical	typical	ADJ
ftr-346	1131	78	rights	right	NOUN
ftr-346	1131	79	of	of	ADP
ftr-346	1131	80	residence	residence	NOUN
ftr-346	1131	81	countries	country	NOUN
ftr-346	1131	82	to	to	PART
ftr-346	1131	83	tax	tax	VERB
ftr-346	1131	84	such	such	ADJ
ftr-346	1131	85	income	income	NOUN
ftr-346	1131	86	in	in	ADP
ftr-346	1131	87	its	its	PRON
ftr-346	1131	88	entirety.289	entirety.289	NOUN
ftr-346	1131	89	these	these	DET
ftr-346	1131	90	features	feature	NOUN
ftr-346	1131	91	of	of	ADP
ftr-346	1131	92	the	the	DET
ftr-346	1131	93	standard	standard	NOUN
ftr-346	1131	94	thus	thus	ADV
ftr-346	1131	95	expand	expand	VERB
ftr-346	1131	96	the	the	DET
ftr-346	1131	97	reach	reach	NOUN
ftr-346	1131	98	of	of	ADP
ftr-346	1131	99	source	source	NOUN
ftr-346	1131	100	taxation	taxation	NOUN
ftr-346	1131	101	.	.	PUNCT
ftr-346	1132	1	allowing	allow	VERB
ftr-346	1132	2	residence	residence	NOUN
ftr-346	1132	3	countries	country	NOUN
ftr-346	1132	4	a	a	DET
ftr-346	1132	5	primary	primary	ADJ
ftr-346	1132	6	right	right	NOUN
ftr-346	1132	7	to	to	PART
ftr-346	1132	8	tax	tax	VERB
ftr-346	1132	9	a	a	DET
ftr-346	1132	10	portion	portion	NOUN
ftr-346	1132	11	of	of	ADP
ftr-346	1132	12	income	income	NOUN
ftr-346	1132	13	is	be	AUX
ftr-346	1132	14	an	an	DET
ftr-346	1132	15	appropriate	appropriate	ADJ
ftr-346	1132	16	and	and	CCONJ
ftr-346	1132	17	fair	fair	ADJ
ftr-346	1132	18	counterbalance	counterbalance	NOUN
ftr-346	1132	19	to	to	ADP
ftr-346	1132	20	these	these	DET
ftr-346	1132	21	features	feature	NOUN
ftr-346	1132	22	,	,	PUNCT
ftr-346	1132	23	and	and	CCONJ
ftr-346	1132	24	a	a	DET
ftr-346	1132	25	measure	measure	NOUN
ftr-346	1132	26	that	that	PRON
ftr-346	1132	27	is	be	AUX
ftr-346	1132	28	more	more	ADV
ftr-346	1132	29	likely	likely	ADJ
ftr-346	1132	30	to	to	PART
ftr-346	1132	31	bring	bring	VERB
ftr-346	1132	32	about	about	ADP
ftr-346	1132	33	international	international	ADJ
ftr-346	1132	34	accord	accord	NOUN
ftr-346	1132	35	on	on	ADP
ftr-346	1132	36	a	a	DET
ftr-346	1132	37	sourcing	sourcing	NOUN
ftr-346	1132	38	standard.290	standard.290	NOUN
ftr-346	1132	39	285	285	NUM
ftr-346	1132	40	.	.	PUNCT
ftr-346	1133	1	cf	cf	NOUN
ftr-346	1133	2	kleinbard	kleinbard	PROPN
ftr-346	1133	3	,	,	PUNCT
ftr-346	1133	4	lessons	lesson	NOUN
ftr-346	1133	5	,	,	PUNCT
ftr-346	1133	6	supra	supra	PROPN
ftr-346	1133	7	note	note	PROPN
ftr-346	1133	8	84	84	NUM
ftr-346	1133	9	,	,	PUNCT
ftr-346	1133	10	at	at	ADP
ftr-346	1133	11	77	77	NUM
ftr-346	1133	12	n.	n.	NOUN
ftr-346	1133	13	172	172	NUM
ftr-346	1133	14	(	(	PUNCT
ftr-346	1133	15	noting	note	VERB
ftr-346	1133	16	that	that	SCONJ
ftr-346	1133	17	despite	despite	SCONJ
ftr-346	1133	18	the	the	DET
ftr-346	1133	19	clear	clear	ADJ
ftr-346	1133	20	tax	tax	NOUN
ftr-346	1133	21	advantages	advantage	NOUN
ftr-346	1133	22	of	of	ADP
ftr-346	1133	23	using	use	VERB
ftr-346	1133	24	a	a	DET
ftr-346	1133	25	foreign	foreign	ADJ
ftr-346	1133	26	corporation	corporation	NOUN
ftr-346	1133	27	,	,	PUNCT
ftr-346	1133	28	it	it	PRON
ftr-346	1133	29	is	be	AUX
ftr-346	1133	30	difficult	difficult	ADJ
ftr-346	1133	31	to	to	PART
ftr-346	1133	32	find	find	VERB
ftr-346	1133	33	examples	example	NOUN
ftr-346	1133	34	of	of	ADP
ftr-346	1133	35	successful	successful	ADJ
ftr-346	1133	36	new	new	ADJ
ftr-346	1133	37	public	public	ADJ
ftr-346	1133	38	firms	firm	NOUN
ftr-346	1133	39	that	that	PRON
ftr-346	1133	40	have	have	AUX
ftr-346	1133	41	been	be	AUX
ftr-346	1133	42	organized	organize	VERB
ftr-346	1133	43	by	by	ADP
ftr-346	1133	44	u.s	u.s	PROPN
ftr-346	1133	45	.	.	PROPN
ftr-346	1133	46	entrepreneurs	entrepreneur	NOUN
ftr-346	1133	47	as	as	ADP
ftr-346	1133	48	foreign	foreign	ADJ
ftr-346	1133	49	firms	firm	NOUN
ftr-346	1133	50	)	)	PUNCT
ftr-346	1133	51	.	.	PUNCT
ftr-346	1134	1	286	286	NUM
ftr-346	1134	2	.	.	PUNCT
ftr-346	1134	3	cf	cf	NOUN
ftr-346	1134	4	roin	roin	NOUN
ftr-346	1134	5	,	,	PUNCT
ftr-346	1134	6	supra	supra	PROPN
ftr-346	1134	7	note	note	PROPN
ftr-346	1134	8	184	184	NUM
ftr-346	1134	9	,	,	PUNCT
ftr-346	1134	10	at	at	ADP
ftr-346	1134	11	588	588	NUM
ftr-346	1134	12	-	-	SYM
ftr-346	1134	13	91	91	NUM
ftr-346	1134	14	(	(	PUNCT
ftr-346	1134	15	contending	contend	VERB
ftr-346	1134	16	that	that	SCONJ
ftr-346	1134	17	the	the	DET
ftr-346	1134	18	proposed	propose	VERB
ftr-346	1134	19	structure	structure	NOUN
ftr-346	1134	20	,	,	PUNCT
ftr-346	1134	21	which	which	PRON
ftr-346	1134	22	generally	generally	ADV
ftr-346	1134	23	exempts	exempt	VERB
ftr-346	1134	24	u.s	u.s	PROPN
ftr-346	1134	25	.	.	PROPN
ftr-346	1134	26	corporations	corporation	NOUN
ftr-346	1134	27	'	'	PART
ftr-346	1134	28	foreign	foreign	ADJ
ftr-346	1134	29	income	income	NOUN
ftr-346	1134	30	but	but	CCONJ
ftr-346	1134	31	considers	consider	VERB
ftr-346	1134	32	the	the	DET
ftr-346	1134	33	imposition	imposition	NOUN
ftr-346	1134	34	of	of	ADP
ftr-346	1134	35	an	an	DET
ftr-346	1134	36	add	add	VERB
ftr-346	1134	37	-	-	PUNCT
ftr-346	1134	38	on	on	ADP
ftr-346	1134	39	tax	tax	NOUN
ftr-346	1134	40	on	on	ADP
ftr-346	1134	41	such	such	ADJ
ftr-346	1134	42	,	,	PUNCT
ftr-346	1134	43	and	and	CCONJ
ftr-346	1134	44	considers	consider	VERB
ftr-346	1134	45	taxing	tax	VERB
ftr-346	1134	46	foreign	foreign	ADJ
ftr-346	1134	47	corporations	corporation	NOUN
ftr-346	1134	48	on	on	ADP
ftr-346	1134	49	u.s	u.s	PROPN
ftr-346	1134	50	.	.	PROPN
ftr-346	1134	51	income	income	NOUN
ftr-346	1134	52	at	at	ADP
ftr-346	1134	53	a	a	DET
ftr-346	1134	54	lower	low	ADJ
ftr-346	1134	55	rate	rate	NOUN
ftr-346	1134	56	than	than	SCONJ
ftr-346	1134	57	that	that	PRON
ftr-346	1134	58	applied	apply	VERB
ftr-346	1134	59	to	to	ADP
ftr-346	1134	60	the	the	DET
ftr-346	1134	61	u.s	u.s	PROPN
ftr-346	1134	62	.	.	PROPN
ftr-346	1134	63	income	income	NOUN
ftr-346	1134	64	of	of	ADP
ftr-346	1134	65	u.s	u.s	PROPN
ftr-346	1134	66	.	.	PROPN
ftr-346	1134	67	corporations	corporation	NOUN
ftr-346	1134	68	,	,	PUNCT
ftr-346	1134	69	adheres	adhere	VERB
ftr-346	1134	70	rather	rather	ADV
ftr-346	1134	71	closely	closely	ADV
ftr-346	1134	72	to	to	ADP
ftr-346	1134	73	capital	capital	NOUN
ftr-346	1134	74	export	export	NOUN
ftr-346	1134	75	neutrality	neutrality	NOUN
ftr-346	1134	76	,	,	PUNCT
ftr-346	1134	77	with	with	ADP
ftr-346	1134	78	neutrality	neutrality	NOUN
ftr-346	1134	79	"	"	PUNCT
ftr-346	1134	80	expanded	expand	VERB
ftr-346	1134	81	to	to	PART
ftr-346	1134	82	include	include	VERB
ftr-346	1134	83	governmental	governmental	ADJ
ftr-346	1134	84	benefits	benefit	NOUN
ftr-346	1134	85	"	"	PUNCT
ftr-346	1134	86	)	)	PUNCT
ftr-346	1134	87	.	.	PUNCT
ftr-346	1135	1	287	287	NUM
ftr-346	1135	2	.	.	PUNCT
ftr-346	1136	1	this	this	PRON
ftr-346	1136	2	would	would	AUX
ftr-346	1136	3	be	be	AUX
ftr-346	1136	4	similar	similar	ADJ
ftr-346	1136	5	to	to	ADP
ftr-346	1136	6	the	the	DET
ftr-346	1136	7	tax	tax	NOUN
ftr-346	1136	8	imposed	impose	VERB
ftr-346	1136	9	under	under	ADP
ftr-346	1136	10	section	section	NOUN
ftr-346	1136	11	877	877	NUM
ftr-346	1136	12	,	,	PUNCT
ftr-346	1136	13	under	under	ADP
ftr-346	1136	14	which	which	PRON
ftr-346	1136	15	a	a	DET
ftr-346	1136	16	nonresident	nonresident	ADJ
ftr-346	1136	17	alien	alien	NOUN
ftr-346	1136	18	who	who	PRON
ftr-346	1136	19	is	be	AUX
ftr-346	1136	20	treated	treat	VERB
ftr-346	1136	21	as	as	ADP
ftr-346	1136	22	having	having	AUX
ftr-346	1136	23	expatriated	expatriate	VERB
ftr-346	1136	24	to	to	PART
ftr-346	1136	25	avoid	avoid	VERB
ftr-346	1136	26	u.s	u.s	PROPN
ftr-346	1136	27	.	.	PROPN
ftr-346	1136	28	tax	tax	NOUN
ftr-346	1136	29	is	be	AUX
ftr-346	1136	30	subject	subject	ADJ
ftr-346	1136	31	to	to	ADP
ftr-346	1136	32	u.s	u.s	PROPN
ftr-346	1136	33	.	.	PROPN
ftr-346	1136	34	tax	tax	NOUN
ftr-346	1136	35	on	on	ADP
ftr-346	1136	36	u.s	u.s	PROPN
ftr-346	1136	37	.	.	PROPN
ftr-346	1136	38	source	source	NOUN
ftr-346	1136	39	income	income	NOUN
ftr-346	1136	40	,	,	PUNCT
ftr-346	1136	41	as	as	SCONJ
ftr-346	1136	42	expanded	expand	VERB
ftr-346	1136	43	under	under	ADP
ftr-346	1136	44	the	the	DET
ftr-346	1136	45	provision	provision	NOUN
ftr-346	1136	46	,	,	PUNCT
ftr-346	1136	47	but	but	CCONJ
ftr-346	1136	48	with	with	ADP
ftr-346	1136	49	a	a	DET
ftr-346	1136	50	credit	credit	NOUN
ftr-346	1136	51	for	for	ADP
ftr-346	1136	52	foreign	foreign	ADJ
ftr-346	1136	53	taxes	taxis	NOUN
ftr-346	1136	54	on	on	ADP
ftr-346	1136	55	income	income	NOUN
ftr-346	1136	56	that	that	PRON
ftr-346	1136	57	is	be	AUX
ftr-346	1136	58	taxable	taxable	ADJ
ftr-346	1136	59	solely	solely	ADV
ftr-346	1136	60	as	as	ADP
ftr-346	1136	61	a	a	DET
ftr-346	1136	62	result	result	NOUN
ftr-346	1136	63	of	of	ADP
ftr-346	1136	64	section	section	NOUN
ftr-346	1136	65	877	877	NUM
ftr-346	1136	66	.	.	PUNCT
ftr-346	1137	1	see	see	VERB
ftr-346	1137	2	i.r.c	i.r.c	NOUN
ftr-346	1137	3	.	.	PUNCT
ftr-346	1138	1	§	§	PROPN
ftr-346	1138	2	877(a	877(a	PROPN
ftr-346	1138	3	)	)	PUNCT
ftr-346	1138	4	,	,	PUNCT
ftr-346	1138	5	(	(	PUNCT
ftr-346	1138	6	b	b	NOUN
ftr-346	1138	7	)	)	PUNCT
ftr-346	1138	8	,	,	PUNCT
ftr-346	1138	9	(	(	PUNCT
ftr-346	1138	10	d	d	NOUN
ftr-346	1138	11	)	)	PUNCT
ftr-346	1138	12	.	.	PUNCT
ftr-346	1139	1	288	288	NUM
ftr-346	1139	2	.	.	PUNCT
ftr-346	1140	1	see	see	VERB
ftr-346	1140	2	supra	supra	PROPN
ftr-346	1140	3	notes	note	VERB
ftr-346	1140	4	36	36	NUM
ftr-346	1140	5	-	-	SYM
ftr-346	1140	6	38	38	NUM
ftr-346	1140	7	and	and	CCONJ
ftr-346	1140	8	accompanying	accompany	VERB
ftr-346	1140	9	text	text	NOUN
ftr-346	1140	10	.	.	PUNCT
ftr-346	1141	1	289	289	NUM
ftr-346	1141	2	.	.	PUNCT
ftr-346	1142	1	see	see	VERB
ftr-346	1142	2	supra	supra	PROPN
ftr-346	1142	3	notes	note	VERB
ftr-346	1142	4	21	21	NUM
ftr-346	1142	5	-	-	SYM
ftr-346	1142	6	22	22	NUM
ftr-346	1142	7	,	,	PUNCT
ftr-346	1142	8	28	28	NUM
ftr-346	1142	9	and	and	CCONJ
ftr-346	1142	10	accompanying	accompany	VERB
ftr-346	1142	11	text	text	NOUN
ftr-346	1142	12	.	.	PUNCT
ftr-346	1143	1	290	290	NUM
ftr-346	1143	2	.	.	PUNCT
ftr-346	1144	1	notwithstanding	notwithstanding	ADP
ftr-346	1144	2	the	the	DET
ftr-346	1144	3	conceptual	conceptual	ADJ
ftr-346	1144	4	basis	basis	NOUN
ftr-346	1144	5	for	for	ADP
ftr-346	1144	6	residence	residence	NOUN
ftr-346	1144	7	-	-	PUNCT
ftr-346	1144	8	based	base	VERB
ftr-346	1144	9	sourcing	sourcing	NOUN
ftr-346	1144	10	,	,	PUNCT
ftr-346	1144	11	there	there	PRON
ftr-346	1144	12	is	be	VERB
ftr-346	1144	13	a	a	DET
ftr-346	1144	14	concern	concern	NOUN
ftr-346	1144	15	over	over	ADP
ftr-346	1144	16	determining	determine	VERB
ftr-346	1144	17	the	the	DET
ftr-346	1144	18	residence	residence	NOUN
ftr-346	1144	19	of	of	ADP
ftr-346	1144	20	corporations	corporation	NOUN
ftr-346	1144	21	,	,	PUNCT
ftr-346	1144	22	which	which	PRON
ftr-346	1144	23	of	of	ADP
ftr-346	1144	24	course	course	NOUN
ftr-346	1144	25	is	be	AUX
ftr-346	1144	26	necessary	necessary	ADJ
ftr-346	1144	27	in	in	ADP
ftr-346	1144	28	deciding	decide	VERB
ftr-346	1144	29	where	where	SCONJ
ftr-346	1144	30	to	to	PART
ftr-346	1144	31	source	source	VERB
ftr-346	1144	32	the	the	DET
ftr-346	1144	33	residence	residence	NOUN
ftr-346	1144	34	-	-	PUNCT
ftr-346	1144	35	based	base	VERB
ftr-346	1144	36	portion	portion	NOUN
ftr-346	1144	37	of	of	ADP
ftr-346	1144	38	income	income	NOUN
ftr-346	1144	39	earned	earn	VERB
ftr-346	1144	40	by	by	ADP
ftr-346	1144	41	corporations	corporation	NOUN
ftr-346	1144	42	.	.	PUNCT
ftr-346	1145	1	cf	cf	NOUN
ftr-346	1145	2	andrus	andrus	PROPN
ftr-346	1145	3	,	,	PUNCT
ftr-346	1145	4	supra	supra	PROPN
ftr-346	1145	5	note	note	NOUN
ftr-346	1145	6	42	42	NUM
ftr-346	1145	7	,	,	PUNCT
ftr-346	1145	8	at	at	ADP
ftr-346	1145	9	848	848	NUM
ftr-346	1145	10	(	(	PUNCT
ftr-346	1145	11	pointing	point	VERB
ftr-346	1145	12	out	out	ADP
ftr-346	1145	13	that	that	SCONJ
ftr-346	1145	14	residence	residence	NOUN
ftr-346	1145	15	-	-	PUNCT
ftr-346	1145	16	based	base	VERB
ftr-346	1145	17	source	source	NOUN
ftr-346	1145	18	rules	rule	NOUN
ftr-346	1145	19	will	will	AUX
ftr-346	1145	20	place	place	VERB
ftr-346	1145	21	tremendous	tremendous	ADJ
ftr-346	1145	22	pressure	pressure	NOUN
ftr-346	1145	23	on	on	ADP
ftr-346	1145	24	the	the	DET
ftr-346	1145	25	residence	residence	NOUN
ftr-346	1145	26	definition	definition	NOUN
ftr-346	1145	27	)	)	PUNCT
ftr-346	1145	28	.	.	PUNCT
ftr-346	1146	1	under	under	ADP
ftr-346	1146	2	u.s	u.s	PROPN
ftr-346	1146	3	.	.	PROPN
ftr-346	1146	4	2011	2011	NUM
ftr-346	1146	5	]	]	PUNCT
ftr-346	1146	6	619	619	NUM
ftr-346	1146	7	florida	florida	PROPN
ftr-346	1146	8	tax	tax	PROPN
ftr-346	1146	9	review	review	PROPN
ftr-346	1146	10	c.	c.	PROPN
ftr-346	1146	11	less	less	ADV
ftr-346	1146	12	stress	stress	NOUN
ftr-346	1146	13	on	on	ADP
ftr-346	1146	14	characterization	characterization	NOUN
ftr-346	1146	15	in	in	ADP
ftr-346	1146	16	addition	addition	NOUN
ftr-346	1146	17	to	to	ADP
ftr-346	1146	18	doing	do	VERB
ftr-346	1146	19	a	a	DET
ftr-346	1146	20	better	well	ADJ
ftr-346	1146	21	job	job	NOUN
ftr-346	1146	22	of	of	ADP
ftr-346	1146	23	effectuating	effectuate	VERB
ftr-346	1146	24	the	the	DET
ftr-346	1146	25	benefits	benefit	NOUN
ftr-346	1146	26	principle	principle	NOUN
ftr-346	1146	27	,	,	PUNCT
ftr-346	1146	28	the	the	DET
ftr-346	1146	29	proposed	propose	VERB
ftr-346	1146	30	standard	standard	NOUN
ftr-346	1146	31	would	would	AUX
ftr-346	1146	32	also	also	ADV
ftr-346	1146	33	reduce	reduce	VERB
ftr-346	1146	34	or	or	CCONJ
ftr-346	1146	35	possibly	possibly	ADV
ftr-346	1146	36	eliminate	eliminate	VERB
ftr-346	1146	37	the	the	DET
ftr-346	1146	38	current	current	ADJ
ftr-346	1146	39	stress	stress	NOUN
ftr-346	1146	40	that	that	PRON
ftr-346	1146	41	is	be	AUX
ftr-346	1146	42	placed	place	VERB
ftr-346	1146	43	on	on	ADP
ftr-346	1146	44	characterizing	characterize	VERB
ftr-346	1146	45	income	income	NOUN
ftr-346	1146	46	items	item	NOUN
ftr-346	1146	47	for	for	ADP
ftr-346	1146	48	purposes	purpose	NOUN
ftr-346	1146	49	of	of	ADP
ftr-346	1146	50	applying	apply	VERB
ftr-346	1146	51	source	source	NOUN
ftr-346	1146	52	rules	rule	NOUN
ftr-346	1146	53	.	.	PUNCT
ftr-346	1147	1	as	as	SCONJ
ftr-346	1147	2	mentioned	mention	VERB
ftr-346	1147	3	previously	previously	ADV
ftr-346	1147	4	,	,	PUNCT
ftr-346	1147	5	under	under	ADP
ftr-346	1147	6	the	the	DET
ftr-346	1147	7	current	current	ADJ
ftr-346	1147	8	source	source	NOUN
ftr-346	1147	9	rules	rule	NOUN
ftr-346	1147	10	,	,	PUNCT
ftr-346	1147	11	a	a	DET
ftr-346	1147	12	great	great	ADJ
ftr-346	1147	13	deal	deal	NOUN
ftr-346	1147	14	turns	turn	VERB
ftr-346	1147	15	on	on	ADP
ftr-346	1147	16	how	how	SCONJ
ftr-346	1147	17	income	income	NOUN
ftr-346	1147	18	is	be	AUX
ftr-346	1147	19	characterized.2	characterized.2	NOUN
ftr-346	1147	20	91	91	NUM
ftr-346	1147	21	this	this	PRON
ftr-346	1147	22	is	be	AUX
ftr-346	1147	23	because	because	SCONJ
ftr-346	1147	24	the	the	DET
ftr-346	1147	25	current	current	ADJ
ftr-346	1147	26	single	single	ADJ
ftr-346	1147	27	source	source	NOUN
ftr-346	1147	28	rules	rule	NOUN
ftr-346	1147	29	result	result	VERB
ftr-346	1147	30	in	in	ADP
ftr-346	1147	31	very	very	ADV
ftr-346	1147	32	different	different	ADJ
ftr-346	1147	33	results	result	NOUN
ftr-346	1147	34	depending	depend	VERB
ftr-346	1147	35	on	on	ADP
ftr-346	1147	36	the	the	DET
ftr-346	1147	37	type	type	NOUN
ftr-346	1147	38	of	of	ADP
ftr-346	1147	39	income	income	NOUN
ftr-346	1147	40	involved	involve	VERB
ftr-346	1147	41	.	.	PUNCT
ftr-346	1148	1	for	for	ADP
ftr-346	1148	2	example	example	NOUN
ftr-346	1148	3	,	,	PUNCT
ftr-346	1148	4	under	under	ADP
ftr-346	1148	5	the	the	DET
ftr-346	1148	6	u.s	u.s	PROPN
ftr-346	1148	7	.	.	PROPN
ftr-346	1148	8	rules	rule	NOUN
ftr-346	1148	9	,	,	PUNCT
ftr-346	1148	10	royalties	royalty	NOUN
ftr-346	1148	11	received	receive	VERB
ftr-346	1148	12	on	on	ADP
ftr-346	1148	13	a	a	DET
ftr-346	1148	14	license	license	NOUN
ftr-346	1148	15	of	of	ADP
ftr-346	1148	16	a	a	DET
ftr-346	1148	17	patent	patent	NOUN
ftr-346	1148	18	are	be	AUX
ftr-346	1148	19	sourced	source	VERB
ftr-346	1148	20	where	where	SCONJ
ftr-346	1148	21	the	the	DET
ftr-346	1148	22	patent	patent	NOUN
ftr-346	1148	23	derives	derive	VERB
ftr-346	1148	24	its	its	PRON
ftr-346	1148	25	legal	legal	ADJ
ftr-346	1148	26	protection,292	protection,292	NOUN
ftr-346	1148	27	whereas	whereas	SCONJ
ftr-346	1148	28	gain	gain	VERB
ftr-346	1148	29	on	on	ADP
ftr-346	1148	30	the	the	DET
ftr-346	1148	31	sale	sale	NOUN
ftr-346	1148	32	of	of	ADP
ftr-346	1148	33	a	a	DET
ftr-346	1148	34	patent	patent	NOUN
ftr-346	1148	35	for	for	ADP
ftr-346	1148	36	a	a	DET
ftr-346	1148	37	fixed	fix	VERB
ftr-346	1148	38	price	price	NOUN
ftr-346	1148	39	is	be	AUX
ftr-346	1148	40	sourced	source	VERB
ftr-346	1148	41	where	where	SCONJ
ftr-346	1148	42	the	the	DET
ftr-346	1148	43	law	law	NOUN
ftr-346	1148	44	,	,	PUNCT
ftr-346	1148	45	corporate	corporate	ADJ
ftr-346	1148	46	residency	residency	NOUN
ftr-346	1148	47	is	be	AUX
ftr-346	1148	48	based	base	VERB
ftr-346	1148	49	on	on	ADP
ftr-346	1148	50	the	the	DET
ftr-346	1148	51	country	country	NOUN
ftr-346	1148	52	of	of	ADP
ftr-346	1148	53	incorporation	incorporation	NOUN
ftr-346	1148	54	.	.	PUNCT
ftr-346	1149	1	see	see	VERB
ftr-346	1149	2	i.r.c	i.r.c	NOUN
ftr-346	1149	3	.	.	PUNCT
ftr-346	1150	1	§	§	PROPN
ftr-346	1150	2	7701(a)(4	7701(a)(4	NUM
ftr-346	1150	3	)	)	PUNCT
ftr-346	1150	4	,	,	PUNCT
ftr-346	1150	5	(	(	PUNCT
ftr-346	1150	6	5	5	NUM
ftr-346	1150	7	)	)	PUNCT
ftr-346	1150	8	.	.	PUNCT
ftr-346	1151	1	as	as	ADP
ftr-346	1151	2	a	a	DET
ftr-346	1151	3	consequence	consequence	NOUN
ftr-346	1151	4	,	,	PUNCT
ftr-346	1151	5	a	a	DET
ftr-346	1151	6	publicly	publicly	ADV
ftr-346	1151	7	traded	trade	VERB
ftr-346	1151	8	corporation	corporation	NOUN
ftr-346	1151	9	can	can	AUX
ftr-346	1151	10	avoid	avoid	VERB
ftr-346	1151	11	being	be	AUX
ftr-346	1151	12	subject	subject	ADJ
ftr-346	1151	13	to	to	ADP
ftr-346	1151	14	u.s	u.s	PROPN
ftr-346	1151	15	.	.	PROPN
ftr-346	1151	16	tax	tax	NOUN
ftr-346	1151	17	on	on	ADP
ftr-346	1151	18	its	its	PRON
ftr-346	1151	19	worldwide	worldwide	ADJ
ftr-346	1151	20	income	income	NOUN
ftr-346	1151	21	,	,	PUNCT
ftr-346	1151	22	as	as	ADV
ftr-346	1151	23	well	well	ADV
ftr-346	1151	24	as	as	ADP
ftr-346	1151	25	being	be	AUX
ftr-346	1151	26	subject	subject	ADJ
ftr-346	1151	27	to	to	ADP
ftr-346	1151	28	subpart	subpart	NOUN
ftr-346	1151	29	f	f	PROPN
ftr-346	1151	30	on	on	ADP
ftr-346	1151	31	foreign	foreign	ADJ
ftr-346	1151	32	income	income	NOUN
ftr-346	1151	33	,	,	PUNCT
ftr-346	1151	34	simply	simply	ADV
ftr-346	1151	35	by	by	ADP
ftr-346	1151	36	being	be	AUX
ftr-346	1151	37	incorporated	incorporate	VERB
ftr-346	1151	38	outside	outside	ADP
ftr-346	1151	39	the	the	DET
ftr-346	1151	40	united	united	PROPN
ftr-346	1151	41	states	states	PROPN
ftr-346	1151	42	.	.	PUNCT
ftr-346	1152	1	see	see	VERB
ftr-346	1152	2	shay	shay	PROPN
ftr-346	1152	3	et	et	PROPN
ftr-346	1152	4	al	al	PROPN
ftr-346	1152	5	.	.	PROPN
ftr-346	1152	6	,	,	PUNCT
ftr-346	1152	7	task	task	NOUN
ftr-346	1152	8	force	force	NOUN
ftr-346	1152	9	,	,	PUNCT
ftr-346	1152	10	supra	supra	PROPN
ftr-346	1152	11	note	note	PROPN
ftr-346	1152	12	26	26	NUM
ftr-346	1152	13	,	,	PUNCT
ftr-346	1152	14	at	at	ADP
ftr-346	1152	15	746	746	NUM
ftr-346	1152	16	-	-	SYM
ftr-346	1152	17	47	47	NUM
ftr-346	1152	18	.	.	PUNCT
ftr-346	1153	1	this	this	DET
ftr-346	1153	2	concern	concern	NOUN
ftr-346	1153	3	has	have	AUX
ftr-346	1153	4	prompted	prompt	VERB
ftr-346	1153	5	some	some	DET
ftr-346	1153	6	commentators	commentator	NOUN
ftr-346	1153	7	to	to	PART
ftr-346	1153	8	advocate	advocate	VERB
ftr-346	1153	9	tests	test	NOUN
ftr-346	1153	10	for	for	ADP
ftr-346	1153	11	determining	determine	VERB
ftr-346	1153	12	corporate	corporate	ADJ
ftr-346	1153	13	residency	residency	NOUN
ftr-346	1153	14	that	that	PRON
ftr-346	1153	15	focus	focus	VERB
ftr-346	1153	16	on	on	ADP
ftr-346	1153	17	what	what	PRON
ftr-346	1153	18	are	be	AUX
ftr-346	1153	19	arguably	arguably	ADV
ftr-346	1153	20	more	more	ADV
ftr-346	1153	21	meaningful	meaningful	ADJ
ftr-346	1153	22	factors	factor	NOUN
ftr-346	1153	23	than	than	ADP
ftr-346	1153	24	the	the	DET
ftr-346	1153	25	place	place	NOUN
ftr-346	1153	26	of	of	ADP
ftr-346	1153	27	incorporation	incorporation	NOUN
ftr-346	1153	28	.	.	PUNCT
ftr-346	1154	1	see	see	VERB
ftr-346	1154	2	i	i	PRON
ftr-346	1154	3	d.	d.	PROPN
ftr-346	1154	4	at	at	ADP
ftr-346	1154	5	749	749	NUM
ftr-346	1154	6	-	-	SYM
ftr-346	1154	7	55	55	NUM
ftr-346	1154	8	(	(	PUNCT
ftr-346	1154	9	evaluating	evaluate	VERB
ftr-346	1154	10	alternative	alternative	ADJ
ftr-346	1154	11	tests	test	NOUN
ftr-346	1154	12	and	and	CCONJ
ftr-346	1154	13	concluding	conclude	VERB
ftr-346	1154	14	that	that	SCONJ
ftr-346	1154	15	the	the	DET
ftr-346	1154	16	place	place	NOUN
ftr-346	1154	17	of	of	ADP
ftr-346	1154	18	incorporation	incorporation	NOUN
ftr-346	1154	19	should	should	AUX
ftr-346	1154	20	be	be	AUX
ftr-346	1154	21	retained	retain	VERB
ftr-346	1154	22	)	)	PUNCT
ftr-346	1154	23	;	;	PUNCT
ftr-346	1154	24	kleinbard	kleinbard	ADJ
ftr-346	1154	25	,	,	PUNCT
ftr-346	1154	26	lessons	lesson	NOUN
ftr-346	1154	27	,	,	PUNCT
ftr-346	1154	28	supra	supra	PROPN
ftr-346	1154	29	note	note	PROPN
ftr-346	1154	30	84	84	NUM
ftr-346	1154	31	,	,	PUNCT
ftr-346	1154	32	at	at	ADP
ftr-346	1154	33	76	76	NUM
ftr-346	1154	34	(	(	PUNCT
ftr-346	1154	35	stating	state	VERB
ftr-346	1154	36	that	that	SCONJ
ftr-346	1154	37	the	the	DET
ftr-346	1154	38	current	current	ADJ
ftr-346	1154	39	u.s	u.s	PROPN
ftr-346	1154	40	.	.	PROPN
ftr-346	1154	41	corporate	corporate	ADJ
ftr-346	1154	42	residence	residence	NOUN
ftr-346	1154	43	test	test	NOUN
ftr-346	1154	44	can	can	AUX
ftr-346	1154	45	be	be	AUX
ftr-346	1154	46	modernized	modernize	VERB
ftr-346	1154	47	to	to	PART
ftr-346	1154	48	look	look	VERB
ftr-346	1154	49	to	to	ADP
ftr-346	1154	50	a	a	DET
ftr-346	1154	51	corporation	corporation	NOUN
ftr-346	1154	52	's	's	PART
ftr-346	1154	53	"	"	PUNCT
ftr-346	1154	54	mind	mind	NOUN
ftr-346	1154	55	and	and	CCONJ
ftr-346	1154	56	management	management	NOUN
ftr-346	1154	57	,	,	PUNCT
ftr-346	1154	58	"	"	PUNCT
ftr-346	1154	59	a	a	DET
ftr-346	1154	60	u.k	u.k	PROPN
ftr-346	1154	61	.	.	PROPN
ftr-346	1154	62	concept	concept	PROPN
ftr-346	1154	63	)	)	PUNCT
ftr-346	1154	64	.	.	PUNCT
ftr-346	1155	1	recently	recently	ADV
ftr-346	1155	2	,	,	PUNCT
ftr-346	1155	3	bills	bill	NOUN
ftr-346	1155	4	have	have	AUX
ftr-346	1155	5	been	be	AUX
ftr-346	1155	6	proposed	propose	VERB
ftr-346	1155	7	in	in	ADP
ftr-346	1155	8	congress	congress	PROPN
ftr-346	1155	9	that	that	PRON
ftr-346	1155	10	would	would	AUX
ftr-346	1155	11	enact	enact	VERB
ftr-346	1155	12	a	a	DET
ftr-346	1155	13	new	new	ADJ
ftr-346	1155	14	section	section	NOUN
ftr-346	1155	15	7701(p	7701(p	NUM
ftr-346	1155	16	)	)	PUNCT
ftr-346	1155	17	,	,	PUNCT
ftr-346	1155	18	which	which	PRON
ftr-346	1155	19	would	would	AUX
ftr-346	1155	20	treat	treat	VERB
ftr-346	1155	21	any	any	DET
ftr-346	1155	22	large	large	ADJ
ftr-346	1155	23	or	or	CCONJ
ftr-346	1155	24	publicly	publicly	ADV
ftr-346	1155	25	-	-	PUNCT
ftr-346	1155	26	traded	trade	VERB
ftr-346	1155	27	foreign	foreign	ADJ
ftr-346	1155	28	-	-	PUNCT
ftr-346	1155	29	organized	organize	VERB
ftr-346	1155	30	corporation	corporation	NOUN
ftr-346	1155	31	as	as	ADP
ftr-346	1155	32	a	a	DET
ftr-346	1155	33	domestic	domestic	ADJ
ftr-346	1155	34	corporation	corporation	NOUN
ftr-346	1155	35	for	for	ADP
ftr-346	1155	36	u.s	u.s	PROPN
ftr-346	1155	37	.	.	PROPN
ftr-346	1155	38	tax	tax	NOUN
ftr-346	1155	39	purposes	purpose	NOUN
ftr-346	1155	40	if	if	SCONJ
ftr-346	1155	41	the	the	DET
ftr-346	1155	42	management	management	NOUN
ftr-346	1155	43	and	and	CCONJ
ftr-346	1155	44	control	control	NOUN
ftr-346	1155	45	of	of	ADP
ftr-346	1155	46	the	the	DET
ftr-346	1155	47	corporation	corporation	NOUN
ftr-346	1155	48	occurs	occur	VERB
ftr-346	1155	49	primarily	primarily	ADV
ftr-346	1155	50	in	in	ADP
ftr-346	1155	51	the	the	DET
ftr-346	1155	52	united	united	PROPN
ftr-346	1155	53	states	states	PROPN
ftr-346	1155	54	.	.	PUNCT
ftr-346	1156	1	see	see	VERB
ftr-346	1156	2	international	international	ADJ
ftr-346	1156	3	tax	tax	NOUN
ftr-346	1156	4	competitiveness	competitiveness	NOUN
ftr-346	1156	5	act	act	NOUN
ftr-346	1156	6	of	of	ADP
ftr-346	1156	7	2011	2011	NUM
ftr-346	1156	8	,	,	PUNCT
ftr-346	1156	9	h.r	h.r	PROPN
ftr-346	1156	10	.	.	PROPN
ftr-346	1156	11	62	62	NUM
ftr-346	1156	12	,	,	PUNCT
ftr-346	1156	13	112th	112th	PROPN
ftr-346	1156	14	cong	cong	NOUN
ftr-346	1156	15	.	.	PUNCT
ftr-346	1157	1	;	;	PUNCT
ftr-346	1157	2	international	international	ADJ
ftr-346	1157	3	tax	tax	NOUN
ftr-346	1157	4	competitiveness	competitiveness	NOUN
ftr-346	1157	5	act	act	NOUN
ftr-346	1157	6	of	of	ADP
ftr-346	1157	7	2010	2010	NUM
ftr-346	1157	8	,	,	PUNCT
ftr-346	1157	9	h.r	h.r	PROPN
ftr-346	1157	10	.	.	PROPN
ftr-346	1157	11	5328	5328	NUM
ftr-346	1157	12	,	,	PUNCT
ftr-346	1157	13	111th	111th	ADJ
ftr-346	1157	14	cong	cong	NOUN
ftr-346	1157	15	.	.	PUNCT
ftr-346	1158	1	;	;	PUNCT
ftr-346	1158	2	see	see	AUX
ftr-346	1158	3	also	also	ADV
ftr-346	1158	4	stop	stop	VERB
ftr-346	1158	5	tax	tax	NOUN
ftr-346	1158	6	haven	haven	NOUN
ftr-346	1158	7	abuse	abuse	PROPN
ftr-346	1158	8	act	act	PROPN
ftr-346	1158	9	,	,	PUNCT
ftr-346	1158	10	h.r	h.r	PROPN
ftr-346	1158	11	.	.	PROPN
ftr-346	1158	12	1265	1265	NUM
ftr-346	1158	13	,	,	PUNCT
ftr-346	1158	14	111th	111th	ADJ
ftr-346	1158	15	cong	cong	NOUN
ftr-346	1158	16	.	.	PUNCT
ftr-346	1159	1	(	(	PUNCT
ftr-346	1159	2	2009	2009	NUM
ftr-346	1159	3	)	)	PUNCT
ftr-346	1159	4	;	;	PUNCT
ftr-346	1159	5	stop	stop	VERB
ftr-346	1159	6	tax	tax	NOUN
ftr-346	1159	7	haven	haven	NOUN
ftr-346	1159	8	abuse	abuse	PROPN
ftr-346	1159	9	act	act	PROPN
ftr-346	1159	10	,	,	PUNCT
ftr-346	1159	11	s.	s.	PROPN
ftr-346	1159	12	506	506	NUM
ftr-346	1159	13	,	,	PUNCT
ftr-346	1159	14	111th	111th	ADJ
ftr-346	1159	15	cong	cong	NOUN
ftr-346	1159	16	.	.	PUNCT
ftr-346	1160	1	(	(	PUNCT
ftr-346	1160	2	2009	2009	NUM
ftr-346	1160	3	)	)	PUNCT
ftr-346	1160	4	;	;	PUNCT
ftr-346	1160	5	jim	jim	PROPN
ftr-346	1160	6	brown	brown	PROPN
ftr-346	1160	7	et	et	PROPN
ftr-346	1160	8	al	al	PROPN
ftr-346	1160	9	.	.	PROPN
ftr-346	1160	10	,	,	PUNCT
ftr-346	1160	11	new	new	PROPN
ftr-346	1160	12	york	york	PROPN
ftr-346	1160	13	state	state	PROPN
ftr-346	1160	14	bar	bar	PROPN
ftr-346	1160	15	association	association	NOUN
ftr-346	1160	16	,	,	PUNCT
ftr-346	1160	17	report	report	NOUN
ftr-346	1160	18	on	on	ADP
ftr-346	1160	19	the	the	DET
ftr-346	1160	20	management	management	NOUN
ftr-346	1160	21	and	and	CCONJ
ftr-346	1160	22	control	control	NOUN
ftr-346	1160	23	provision	provision	NOUN
ftr-346	1160	24	of	of	ADP
ftr-346	1160	25	the	the	DET
ftr-346	1160	26	"	"	PUNCT
ftr-346	1160	27	international	international	ADJ
ftr-346	1160	28	tax	tax	NOUN
ftr-346	1160	29	competitiveness	competitiveness	NOUN
ftr-346	1160	30	act	act	NOUN
ftr-346	1160	31	of	of	ADP
ftr-346	1160	32	2011	2011	NUM
ftr-346	1160	33	"	"	PUNCT
ftr-346	1160	34	(	(	PUNCT
ftr-346	1160	35	2011	2011	NUM
ftr-346	1160	36	)	)	PUNCT
ftr-346	1160	37	(	(	PUNCT
ftr-346	1160	38	providing	provide	VERB
ftr-346	1160	39	comments	comment	NOUN
ftr-346	1160	40	on	on	ADP
ftr-346	1160	41	this	this	DET
ftr-346	1160	42	legislative	legislative	ADJ
ftr-346	1160	43	proposal	proposal	NOUN
ftr-346	1160	44	)	)	PUNCT
ftr-346	1160	45	.	.	PUNCT
ftr-346	1161	1	while	while	SCONJ
ftr-346	1161	2	determining	determine	VERB
ftr-346	1161	3	corporate	corporate	ADJ
ftr-346	1161	4	residency	residency	NOUN
ftr-346	1161	5	is	be	AUX
ftr-346	1161	6	important	important	ADJ
ftr-346	1161	7	in	in	ADP
ftr-346	1161	8	crafting	craft	VERB
ftr-346	1161	9	harmonized	harmonized	ADJ
ftr-346	1161	10	source	source	NOUN
ftr-346	1161	11	rules	rule	NOUN
ftr-346	1161	12	that	that	PRON
ftr-346	1161	13	use	use	VERB
ftr-346	1161	14	residence	residence	NOUN
ftr-346	1161	15	-	-	PUNCT
ftr-346	1161	16	based	base	VERB
ftr-346	1161	17	sourcing	sourcing	NOUN
ftr-346	1161	18	,	,	PUNCT
ftr-346	1161	19	this	this	DET
ftr-346	1161	20	issue	issue	NOUN
ftr-346	1161	21	will	will	AUX
ftr-346	1161	22	need	need	VERB
ftr-346	1161	23	to	to	PART
ftr-346	1161	24	be	be	AUX
ftr-346	1161	25	left	leave	VERB
ftr-346	1161	26	for	for	ADP
ftr-346	1161	27	a	a	DET
ftr-346	1161	28	future	future	ADJ
ftr-346	1161	29	endeavor	endeavor	NOUN
ftr-346	1161	30	.	.	PUNCT
ftr-346	1162	1	for	for	ADP
ftr-346	1162	2	now	now	ADV
ftr-346	1162	3	it	it	PRON
ftr-346	1162	4	may	may	AUX
ftr-346	1162	5	be	be	AUX
ftr-346	1162	6	useful	useful	ADJ
ftr-346	1162	7	to	to	PART
ftr-346	1162	8	point	point	VERB
ftr-346	1162	9	out	out	ADP
ftr-346	1162	10	that	that	SCONJ
ftr-346	1162	11	one	one	NUM
ftr-346	1162	12	basis	basis	NOUN
ftr-346	1162	13	for	for	ADP
ftr-346	1162	14	sourcing	source	VERB
ftr-346	1162	15	a	a	DET
ftr-346	1162	16	portion	portion	NOUN
ftr-346	1162	17	of	of	ADP
ftr-346	1162	18	income	income	NOUN
ftr-346	1162	19	to	to	ADP
ftr-346	1162	20	the	the	DET
ftr-346	1162	21	residence	residence	NOUN
ftr-346	1162	22	country	country	NOUN
ftr-346	1162	23	,	,	PUNCT
ftr-346	1162	24	the	the	DET
ftr-346	1162	25	legal	legal	ADJ
ftr-346	1162	26	protections	protection	NOUN
ftr-346	1162	27	provided	provide	VERB
ftr-346	1162	28	by	by	ADP
ftr-346	1162	29	that	that	DET
ftr-346	1162	30	country	country	NOUN
ftr-346	1162	31	,	,	PUNCT
ftr-346	1162	32	may	may	AUX
ftr-346	1162	33	support	support	VERB
ftr-346	1162	34	a	a	DET
ftr-346	1162	35	corporate	corporate	ADJ
ftr-346	1162	36	residence	residence	NOUN
ftr-346	1162	37	test	test	NOUN
ftr-346	1162	38	that	that	PRON
ftr-346	1162	39	looks	look	VERB
ftr-346	1162	40	to	to	ADP
ftr-346	1162	41	the	the	DET
ftr-346	1162	42	country	country	NOUN
ftr-346	1162	43	of	of	ADP
ftr-346	1162	44	incorporation	incorporation	NOUN
ftr-346	1162	45	;	;	PUNCT
ftr-346	1162	46	nevertheless	nevertheless	ADV
ftr-346	1162	47	,	,	PUNCT
ftr-346	1162	48	the	the	DET
ftr-346	1162	49	fact	fact	NOUN
ftr-346	1162	50	that	that	SCONJ
ftr-346	1162	51	a	a	DET
ftr-346	1162	52	country	country	NOUN
ftr-346	1162	53	also	also	ADV
ftr-346	1162	54	provides	provide	VERB
ftr-346	1162	55	pubic	pubic	ADJ
ftr-346	1162	56	benefits	benefit	NOUN
ftr-346	1162	57	,	,	PUNCT
ftr-346	1162	58	such	such	ADJ
ftr-346	1162	59	as	as	ADP
ftr-346	1162	60	infrastructure	infrastructure	NOUN
ftr-346	1162	61	,	,	PUNCT
ftr-346	1162	62	that	that	PRON
ftr-346	1162	63	make	make	VERB
ftr-346	1162	64	possible	possible	ADJ
ftr-346	1162	65	the	the	DET
ftr-346	1162	66	domestic	domestic	ADJ
ftr-346	1162	67	management	management	NOUN
ftr-346	1162	68	activities	activity	NOUN
ftr-346	1162	69	of	of	ADP
ftr-346	1162	70	a	a	DET
ftr-346	1162	71	company	company	NOUN
ftr-346	1162	72	may	may	AUX
ftr-346	1162	73	also	also	ADV
ftr-346	1162	74	support	support	VERB
ftr-346	1162	75	a	a	DET
ftr-346	1162	76	residence	residence	NOUN
ftr-346	1162	77	test	test	NOUN
ftr-346	1162	78	that	that	PRON
ftr-346	1162	79	looks	look	VERB
ftr-346	1162	80	to	to	ADP
ftr-346	1162	81	the	the	DET
ftr-346	1162	82	place	place	NOUN
ftr-346	1162	83	of	of	ADP
ftr-346	1162	84	management	management	NOUN
ftr-346	1162	85	and	and	CCONJ
ftr-346	1162	86	control	control	NOUN
ftr-346	1162	87	.	.	PUNCT
ftr-346	1163	1	if	if	SCONJ
ftr-346	1163	2	it	it	PRON
ftr-346	1163	3	is	be	AUX
ftr-346	1163	4	appropriate	appropriate	ADJ
ftr-346	1163	5	to	to	PART
ftr-346	1163	6	focus	focus	VERB
ftr-346	1163	7	on	on	ADP
ftr-346	1163	8	factors	factor	NOUN
ftr-346	1163	9	beyond	beyond	ADP
ftr-346	1163	10	the	the	DET
ftr-346	1163	11	place	place	NOUN
ftr-346	1163	12	of	of	ADP
ftr-346	1163	13	incorporation	incorporation	NOUN
ftr-346	1163	14	,	,	PUNCT
ftr-346	1163	15	in	in	ADP
ftr-346	1163	16	addition	addition	NOUN
ftr-346	1163	17	to	to	ADP
ftr-346	1163	18	the	the	DET
ftr-346	1163	19	currently	currently	ADV
ftr-346	1163	20	proposed	propose	VERB
ftr-346	1163	21	legislation	legislation	NOUN
ftr-346	1163	22	,	,	PUNCT
ftr-346	1163	23	several	several	ADJ
ftr-346	1163	24	alternative	alternative	ADJ
ftr-346	1163	25	tests	test	NOUN
ftr-346	1163	26	have	have	AUX
ftr-346	1163	27	been	be	AUX
ftr-346	1163	28	suggested	suggest	VERB
ftr-346	1163	29	for	for	ADP
ftr-346	1163	30	determining	determine	VERB
ftr-346	1163	31	corporate	corporate	ADJ
ftr-346	1163	32	residency	residency	NOUN
ftr-346	1163	33	for	for	ADP
ftr-346	1163	34	purposes	purpose	NOUN
ftr-346	1163	35	of	of	ADP
ftr-346	1163	36	residence	residence	NOUN
ftr-346	1163	37	taxation	taxation	NOUN
ftr-346	1163	38	.	.	PUNCT
ftr-346	1164	1	see	see	VERB
ftr-346	1164	2	shay	shay	PROPN
ftr-346	1164	3	et	et	PROPN
ftr-346	1164	4	al	al	PROPN
ftr-346	1164	5	.	.	PROPN
ftr-346	1164	6	,	,	PUNCT
ftr-346	1164	7	task	task	NOUN
ftr-346	1164	8	force	force	NOUN
ftr-346	1164	9	,	,	PUNCT
ftr-346	1164	10	supra	supra	PROPN
ftr-346	1164	11	note	note	PROPN
ftr-346	1164	12	26	26	NUM
ftr-346	1164	13	,	,	PUNCT
ftr-346	1164	14	at	at	ADP
ftr-346	1164	15	749	749	NUM
ftr-346	1164	16	-	-	SYM
ftr-346	1164	17	5	5	NUM
ftr-346	1164	18	5	5	NUM
ftr-346	1164	19	.	.	X
ftr-346	1164	20	291	291	NUM
ftr-346	1164	21	.	.	PUNCT
ftr-346	1165	1	see	see	VERB
ftr-346	1165	2	supra	supra	PROPN
ftr-346	1165	3	notes	note	VERB
ftr-346	1165	4	102	102	NUM
ftr-346	1165	5	-	-	SYM
ftr-346	1165	6	06	06	NUM
ftr-346	1165	7	and	and	CCONJ
ftr-346	1165	8	accompanying	accompany	VERB
ftr-346	1165	9	text	text	NOUN
ftr-346	1165	10	.	.	PUNCT
ftr-346	1166	1	292	292	NUM
ftr-346	1166	2	.	.	PUNCT
ftr-346	1167	1	see	see	VERB
ftr-346	1167	2	supra	supra	PROPN
ftr-346	1167	3	notes	note	VERB
ftr-346	1167	4	25	25	NUM
ftr-346	1167	5	-	-	SYM
ftr-346	1167	6	26	26	NUM
ftr-346	1167	7	and	and	CCONJ
ftr-346	1167	8	accompanying	accompany	VERB
ftr-346	1167	9	text	text	NOUN
ftr-346	1167	10	.	.	PUNCT
ftr-346	1168	1	620	620	NUM
ftr-346	1169	1	[	[	X
ftr-346	1169	2	vol	vol	NOUN
ftr-346	1169	3	.	.	PUNCT
ftr-346	1169	4	11	11	NUM
ftr-346	1169	5	:	:	SYM
ftr-346	1169	6	7	7	NUM
ftr-346	1169	7	sourcing	source	VERB
ftr-346	1169	8	income	income	NOUN
ftr-346	1169	9	among	among	ADP
ftr-346	1169	10	nations	nation	NOUN
ftr-346	1169	11	seller	seller	NOUN
ftr-346	1169	12	resides.293	resides.293	NOUN
ftr-346	1169	13	characterization	characterization	NOUN
ftr-346	1169	14	is	be	AUX
ftr-346	1169	15	particularly	particularly	ADV
ftr-346	1169	16	problematic	problematic	ADJ
ftr-346	1169	17	in	in	ADP
ftr-346	1169	18	the	the	DET
ftr-346	1169	19	case	case	NOUN
ftr-346	1169	20	of	of	ADP
ftr-346	1169	21	transactions	transaction	NOUN
ftr-346	1169	22	involving	involve	VERB
ftr-346	1169	23	intangibles	intangible	NOUN
ftr-346	1169	24	and	and	CCONJ
ftr-346	1169	25	electronic	electronic	ADJ
ftr-346	1169	26	commerce	commerce	NOUN
ftr-346	1169	27	,	,	PUNCT
ftr-346	1169	28	where	where	SCONJ
ftr-346	1169	29	the	the	DET
ftr-346	1169	30	income	income	NOUN
ftr-346	1169	31	from	from	ADP
ftr-346	1169	32	a	a	DET
ftr-346	1169	33	given	give	VERB
ftr-346	1169	34	transaction	transaction	NOUN
ftr-346	1169	35	may	may	AUX
ftr-346	1169	36	take	take	VERB
ftr-346	1169	37	the	the	DET
ftr-346	1169	38	form	form	NOUN
ftr-346	1169	39	of	of	ADP
ftr-346	1169	40	royalties	royalty	NOUN
ftr-346	1169	41	,	,	PUNCT
ftr-346	1169	42	compensation	compensation	NOUN
ftr-346	1169	43	,	,	PUNCT
ftr-346	1169	44	or	or	CCONJ
ftr-346	1169	45	property	property	NOUN
ftr-346	1169	46	gains	gain	NOUN
ftr-346	1169	47	based	base	VERB
ftr-346	1169	48	on	on	ADP
ftr-346	1169	49	the	the	DET
ftr-346	1169	50	specific	specific	ADJ
ftr-346	1169	51	facts	fact	NOUN
ftr-346	1169	52	and	and	CCONJ
ftr-346	1169	53	circumstances.294	circumstances.294	NOUN
ftr-346	1169	54	as	as	ADP
ftr-346	1169	55	a	a	DET
ftr-346	1169	56	consequence	consequence	NOUN
ftr-346	1169	57	,	,	PUNCT
ftr-346	1169	58	the	the	DET
ftr-346	1169	59	current	current	ADJ
ftr-346	1169	60	approach	approach	NOUN
ftr-346	1169	61	often	often	ADV
ftr-346	1169	62	leads	lead	VERB
ftr-346	1169	63	to	to	ADP
ftr-346	1169	64	a	a	DET
ftr-346	1169	65	great	great	ADJ
ftr-346	1169	66	deal	deal	NOUN
ftr-346	1169	67	of	of	ADP
ftr-346	1169	68	uncertainty	uncertainty	NOUN
ftr-346	1169	69	,	,	PUNCT
ftr-346	1169	70	as	as	ADV
ftr-346	1169	71	well	well	ADV
ftr-346	1169	72	as	as	ADP
ftr-346	1169	73	the	the	DET
ftr-346	1169	74	potential	potential	NOUN
ftr-346	1169	75	for	for	ADP
ftr-346	1169	76	double	double	ADJ
ftr-346	1169	77	taxation	taxation	NOUN
ftr-346	1169	78	or	or	CCONJ
ftr-346	1169	79	non	non	NOUN
ftr-346	1169	80	-	-	NOUN
ftr-346	1169	81	taxation	taxation	NOUN
ftr-346	1169	82	,	,	PUNCT
ftr-346	1169	83	because	because	SCONJ
ftr-346	1169	84	countries	country	NOUN
ftr-346	1169	85	may	may	AUX
ftr-346	1169	86	be	be	AUX
ftr-346	1169	87	characterizing	characterize	VERB
ftr-346	1169	88	an	an	DET
ftr-346	1169	89	item	item	NOUN
ftr-346	1169	90	differently	differently	ADV
ftr-346	1169	91	(	(	PUNCT
ftr-346	1169	92	even	even	ADV
ftr-346	1169	93	if	if	SCONJ
ftr-346	1169	94	they	they	PRON
ftr-346	1169	95	used	use	VERB
ftr-346	1169	96	similar	similar	ADJ
ftr-346	1169	97	source	source	NOUN
ftr-346	1169	98	rules).295	rules).295	NOUN
ftr-346	1169	99	more	more	ADV
ftr-346	1169	100	fundamentally	fundamentally	ADV
ftr-346	1169	101	,	,	PUNCT
ftr-346	1169	102	the	the	DET
ftr-346	1169	103	current	current	ADJ
ftr-346	1169	104	rules	rule	NOUN
ftr-346	1169	105	are	be	AUX
ftr-346	1169	106	flawed	flaw	VERB
ftr-346	1169	107	in	in	ADP
ftr-346	1169	108	that	that	SCONJ
ftr-346	1169	109	they	they	PRON
ftr-346	1169	110	produce	produce	VERB
ftr-346	1169	111	different	different	ADJ
ftr-346	1169	112	source	source	NOUN
ftr-346	1169	113	results	result	NOUN
ftr-346	1169	114	for	for	ADP
ftr-346	1169	115	transactions	transaction	NOUN
ftr-346	1169	116	that	that	PRON
ftr-346	1169	117	are	be	AUX
ftr-346	1169	118	economically	economically	ADV
ftr-346	1169	119	similar.296	similar.296	VERB
ftr-346	1169	120	this	this	PRON
ftr-346	1169	121	in	in	ADP
ftr-346	1169	122	turn	turn	NOUN
ftr-346	1169	123	creates	create	VERB
ftr-346	1169	124	planning	plan	VERB
ftr-346	1169	125	opportunities	opportunity	NOUN
ftr-346	1169	126	for	for	ADP
ftr-346	1169	127	taxpayers	taxpayer	NOUN
ftr-346	1169	128	,	,	PUNCT
ftr-346	1169	129	with	with	SCONJ
ftr-346	1169	130	the	the	DET
ftr-346	1169	131	attendant	attendant	ADJ
ftr-346	1169	132	concerns	concern	NOUN
ftr-346	1169	133	of	of	ADP
ftr-346	1169	134	manipulation	manipulation	NOUN
ftr-346	1169	135	,	,	PUNCT
ftr-346	1169	136	compliance	compliance	NOUN
ftr-346	1169	137	,	,	PUNCT
ftr-346	1169	138	and	and	CCONJ
ftr-346	1169	139	enforcement.29	enforcement.29	NOUN
ftr-346	1169	140	7	7	NUM
ftr-346	1169	141	to	to	PART
ftr-346	1169	142	restate	restate	VERB
ftr-346	1169	143	an	an	DET
ftr-346	1169	144	illustration	illustration	NOUN
ftr-346	1169	145	provided	provide	VERB
ftr-346	1169	146	earlier,29	earlier,29	NUM
ftr-346	1169	147	8	8	NUM
ftr-346	1169	148	where	where	SCONJ
ftr-346	1169	149	a	a	DET
ftr-346	1169	150	u.s	u.s	PROPN
ftr-346	1169	151	.	.	PROPN
ftr-346	1169	152	resident	resident	NOUN
ftr-346	1169	153	develops	develop	VERB
ftr-346	1169	154	an	an	DET
ftr-346	1169	155	invention	invention	NOUN
ftr-346	1169	156	in	in	ADP
ftr-346	1169	157	the	the	DET
ftr-346	1169	158	united	united	PROPN
ftr-346	1169	159	states	states	PROPN
ftr-346	1169	160	,	,	PUNCT
ftr-346	1169	161	obtains	obtain	VERB
ftr-346	1169	162	a	a	DET
ftr-346	1169	163	foreign	foreign	ADJ
ftr-346	1169	164	patent	patent	NOUN
ftr-346	1169	165	on	on	ADP
ftr-346	1169	166	the	the	DET
ftr-346	1169	167	invention	invention	NOUN
ftr-346	1169	168	,	,	PUNCT
ftr-346	1169	169	and	and	CCONJ
ftr-346	1169	170	then	then	ADV
ftr-346	1169	171	sells	sell	VERB
ftr-346	1169	172	the	the	DET
ftr-346	1169	173	foreign	foreign	ADJ
ftr-346	1169	174	patent	patent	NOUN
ftr-346	1169	175	for	for	ADP
ftr-346	1169	176	a	a	DET
ftr-346	1169	177	lump	lump	NOUN
ftr-346	1169	178	sum	sum	NOUN
ftr-346	1169	179	,	,	PUNCT
ftr-346	1169	180	all	all	PRON
ftr-346	1169	181	of	of	ADP
ftr-346	1169	182	the	the	DET
ftr-346	1169	183	gain	gain	NOUN
ftr-346	1169	184	will	will	AUX
ftr-346	1169	185	be	be	AUX
ftr-346	1169	186	u.s	u.s	PROPN
ftr-346	1169	187	.	.	PROPN
ftr-346	1169	188	source;299	source;299	NOUN
ftr-346	1169	189	however	however	ADV
ftr-346	1169	190	,	,	PUNCT
ftr-346	1169	191	if	if	SCONJ
ftr-346	1169	192	instead	instead	ADV
ftr-346	1169	193	of	of	ADP
ftr-346	1169	194	selling	sell	VERB
ftr-346	1169	195	the	the	DET
ftr-346	1169	196	patent	patent	NOUN
ftr-346	1169	197	the	the	DET
ftr-346	1169	198	taxpayer	taxpayer	NOUN
ftr-346	1169	199	licenses	license	VERB
ftr-346	1169	200	the	the	DET
ftr-346	1169	201	patent	patent	NOUN
ftr-346	1169	202	in	in	ADP
ftr-346	1169	203	exchange	exchange	NOUN
ftr-346	1169	204	for	for	ADP
ftr-346	1169	205	a	a	DET
ftr-346	1169	206	lump	lump	NOUN
ftr-346	1169	207	sum	sum	NOUN
ftr-346	1169	208	royalty	royalty	NOUN
ftr-346	1169	209	for	for	ADP
ftr-346	1169	210	a	a	DET
ftr-346	1169	211	period	period	NOUN
ftr-346	1169	212	that	that	PRON
ftr-346	1169	213	is	be	AUX
ftr-346	1169	214	slightly	slightly	ADV
ftr-346	1169	215	less	less	ADJ
ftr-346	1169	216	than	than	ADP
ftr-346	1169	217	the	the	DET
ftr-346	1169	218	patent	patent	NOUN
ftr-346	1169	219	's	's	PART
ftr-346	1169	220	remaining	remain	VERB
ftr-346	1169	221	life	life	NOUN
ftr-346	1169	222	,	,	PUNCT
ftr-346	1169	223	all	all	PRON
ftr-346	1169	224	of	of	ADP
ftr-346	1169	225	the	the	DET
ftr-346	1169	226	income	income	NOUN
ftr-346	1169	227	would	would	AUX
ftr-346	1169	228	be	be	AUX
ftr-346	1169	229	foreign	foreign	ADJ
ftr-346	1169	230	source.3	source.3	PROPN
ftr-346	1169	231	00	00	NUM
ftr-346	1170	1	despite	despite	SCONJ
ftr-346	1170	2	the	the	DET
ftr-346	1170	3	similarity	similarity	NOUN
ftr-346	1170	4	in	in	ADP
ftr-346	1170	5	the	the	DET
ftr-346	1170	6	substance	substance	NOUN
ftr-346	1170	7	of	of	ADP
ftr-346	1170	8	these	these	DET
ftr-346	1170	9	two	two	NUM
ftr-346	1170	10	alternatives	alternative	NOUN
ftr-346	1170	11	,	,	PUNCT
ftr-346	1170	12	the	the	DET
ftr-346	1170	13	source	source	NOUN
ftr-346	1170	14	results	result	NOUN
ftr-346	1170	15	are	be	AUX
ftr-346	1170	16	quite	quite	ADV
ftr-346	1170	17	different	different	ADJ
ftr-346	1170	18	.	.	PUNCT
ftr-346	1171	1	under	under	ADP
ftr-346	1171	2	the	the	DET
ftr-346	1171	3	proposed	propose	VERB
ftr-346	1171	4	standard	standard	NOUN
ftr-346	1171	5	,	,	PUNCT
ftr-346	1171	6	there	there	PRON
ftr-346	1171	7	would	would	AUX
ftr-346	1171	8	be	be	AUX
ftr-346	1171	9	similar	similar	ADJ
ftr-346	1171	10	source	source	NOUN
ftr-346	1171	11	results	result	NOUN
ftr-346	1171	12	regardless	regardless	ADV
ftr-346	1171	13	of	of	ADP
ftr-346	1171	14	how	how	SCONJ
ftr-346	1171	15	a	a	DET
ftr-346	1171	16	transaction	transaction	NOUN
ftr-346	1171	17	is	be	AUX
ftr-346	1171	18	characterized	characterize	VERB
ftr-346	1171	19	.	.	PUNCT
ftr-346	1172	1	because	because	SCONJ
ftr-346	1172	2	the	the	DET
ftr-346	1172	3	sourcing	source	VERB
ftr-346	1172	4	standard	standard	NOUN
ftr-346	1172	5	calls	call	VERB
ftr-346	1172	6	for	for	ADP
ftr-346	1172	7	rules	rule	NOUN
ftr-346	1172	8	that	that	PRON
ftr-346	1172	9	would	would	AUX
ftr-346	1172	10	divide	divide	VERB
ftr-346	1172	11	the	the	DET
ftr-346	1172	12	source	source	NOUN
ftr-346	1172	13	of	of	ADP
ftr-346	1172	14	income	income	NOUN
ftr-346	1172	15	among	among	ADP
ftr-346	1172	16	the	the	DET
ftr-346	1172	17	countries	country	NOUN
ftr-346	1172	18	of	of	ADP
ftr-346	1172	19	activities	activity	NOUN
ftr-346	1172	20	,	,	PUNCT
ftr-346	1172	21	destination	destination	NOUN
ftr-346	1172	22	,	,	PUNCT
ftr-346	1172	23	and	and	CCONJ
ftr-346	1172	24	residence	residence	NOUN
ftr-346	1172	25	,	,	PUNCT
ftr-346	1172	26	economically	economically	ADV
ftr-346	1172	27	similar	similar	ADJ
ftr-346	1172	28	transactions	transaction	NOUN
ftr-346	1172	29	would	would	AUX
ftr-346	1172	30	have	have	VERB
ftr-346	1172	31	the	the	DET
ftr-346	1172	32	same	same	ADJ
ftr-346	1172	33	or	or	CCONJ
ftr-346	1172	34	similar	similar	ADJ
ftr-346	1172	35	source	source	NOUN
ftr-346	1172	36	results	result	NOUN
ftr-346	1172	37	.	.	PUNCT
ftr-346	1173	1	specifically	specifically	ADV
ftr-346	1173	2	,	,	PUNCT
ftr-346	1173	3	in	in	ADP
ftr-346	1173	4	the	the	DET
ftr-346	1173	5	case	case	NOUN
ftr-346	1173	6	of	of	ADP
ftr-346	1173	7	an	an	DET
ftr-346	1173	8	intangible	intangible	NOUN
ftr-346	1173	9	developed	develop	VERB
ftr-346	1173	10	by	by	ADP
ftr-346	1173	11	the	the	DET
ftr-346	1173	12	taxpayer	taxpayer	NOUN
ftr-346	1173	13	,	,	PUNCT
ftr-346	1173	14	the	the	DET
ftr-346	1173	15	standard	standard	NOUN
ftr-346	1173	16	would	would	AUX
ftr-346	1173	17	support	support	VERB
ftr-346	1173	18	a	a	DET
ftr-346	1173	19	rule	rule	NOUN
ftr-346	1173	20	that	that	PRON
ftr-346	1173	21	allocates	allocate	VERB
ftr-346	1173	22	the	the	DET
ftr-346	1173	23	source	source	NOUN
ftr-346	1173	24	of	of	ADP
ftr-346	1173	25	royalty	royalty	NOUN
ftr-346	1173	26	income	income	NOUN
ftr-346	1173	27	among	among	ADP
ftr-346	1173	28	the	the	DET
ftr-346	1173	29	country	country	NOUN
ftr-346	1173	30	293	293	NUM
ftr-346	1173	31	.	.	PUNCT
ftr-346	1174	1	see	see	VERB
ftr-346	1174	2	supra	supra	PROPN
ftr-346	1174	3	notes	note	VERB
ftr-346	1174	4	43	43	NUM
ftr-346	1174	5	-	-	SYM
ftr-346	1174	6	44	44	NUM
ftr-346	1174	7	and	and	CCONJ
ftr-346	1174	8	accompanying	accompany	VERB
ftr-346	1174	9	text	text	NOUN
ftr-346	1174	10	.	.	PUNCT
ftr-346	1175	1	294	294	NUM
ftr-346	1175	2	.	.	PUNCT
ftr-346	1176	1	see	see	VERB
ftr-346	1176	2	supra	supra	PROPN
ftr-346	1176	3	note	note	PROPN
ftr-346	1176	4	102	102	NUM
ftr-346	1176	5	.	.	NOUN
ftr-346	1176	6	295	295	NUM
ftr-346	1176	7	.	.	PUNCT
ftr-346	1177	1	see	see	VERB
ftr-346	1177	2	supra	supra	PROPN
ftr-346	1177	3	note	note	PROPN
ftr-346	1177	4	117	117	NUM
ftr-346	1177	5	and	and	CCONJ
ftr-346	1177	6	accompanying	accompany	VERB
ftr-346	1177	7	text	text	NOUN
ftr-346	1177	8	.	.	PUNCT
ftr-346	1178	1	296	296	X
ftr-346	1178	2	.	.	PUNCT
ftr-346	1179	1	see	see	VERB
ftr-346	1179	2	harry	harry	PROPN
ftr-346	1179	3	grubert	grubert	PROPN
ftr-346	1179	4	,	,	PUNCT
ftr-346	1179	5	tax	tax	NOUN
ftr-346	1179	6	credits	credit	NOUN
ftr-346	1179	7	,	,	PUNCT
ftr-346	1179	8	source	source	NOUN
ftr-346	1179	9	rules	rule	NOUN
ftr-346	1179	10	,	,	PUNCT
ftr-346	1179	11	trade	trade	NOUN
ftr-346	1179	12	,	,	PUNCT
ftr-346	1179	13	and	and	CCONJ
ftr-346	1179	14	electronic	electronic	ADJ
ftr-346	1179	15	commerce	commerce	NOUN
ftr-346	1179	16	:	:	PUNCT
ftr-346	1179	17	behavioral	behavioral	ADJ
ftr-346	1179	18	margins	margin	NOUN
ftr-346	1179	19	and	and	CCONJ
ftr-346	1179	20	the	the	DET
ftr-346	1179	21	design	design	NOUN
ftr-346	1179	22	of	of	ADP
ftr-346	1179	23	international	international	ADJ
ftr-346	1179	24	tax	tax	NOUN
ftr-346	1179	25	systems	system	NOUN
ftr-346	1179	26	,	,	PUNCT
ftr-346	1179	27	58	58	NUM
ftr-346	1179	28	tax	tax	NOUN
ftr-346	1179	29	l.	l.	PROPN
ftr-346	1179	30	rev	rev	PROPN
ftr-346	1179	31	.	.	PROPN
ftr-346	1179	32	149	149	NUM
ftr-346	1179	33	,	,	PUNCT
ftr-346	1179	34	188	188	NUM
ftr-346	1179	35	(	(	PUNCT
ftr-346	1179	36	2005	2005	NUM
ftr-346	1179	37	)	)	PUNCT
ftr-346	1179	38	(	(	PUNCT
ftr-346	1179	39	pointing	point	VERB
ftr-346	1179	40	out	out	ADP
ftr-346	1179	41	that	that	SCONJ
ftr-346	1179	42	"	"	PUNCT
ftr-346	1179	43	the	the	DET
ftr-346	1179	44	current	current	ADJ
ftr-346	1179	45	distinction	distinction	NOUN
ftr-346	1179	46	in	in	ADP
ftr-346	1179	47	the	the	DET
ftr-346	1179	48	u.s	u.s	PROPN
ftr-346	1179	49	.	.	PROPN
ftr-346	1179	50	source	source	NOUN
ftr-346	1179	51	rules	rule	NOUN
ftr-346	1179	52	between	between	ADP
ftr-346	1179	53	a	a	DET
ftr-346	1179	54	sale	sale	NOUN
ftr-346	1179	55	of	of	ADP
ftr-346	1179	56	a	a	DET
ftr-346	1179	57	good	good	NOUN
ftr-346	1179	58	,	,	PUNCT
ftr-346	1179	59	a	a	DET
ftr-346	1179	60	royalty	royalty	NOUN
ftr-346	1179	61	,	,	PUNCT
ftr-346	1179	62	and	and	CCONJ
ftr-346	1179	63	a	a	DET
ftr-346	1179	64	service	service	NOUN
ftr-346	1179	65	is	be	AUX
ftr-346	1179	66	highly	highly	ADV
ftr-346	1179	67	artificial	artificial	ADJ
ftr-346	1179	68	and	and	CCONJ
ftr-346	1179	69	serves	serve	VERB
ftr-346	1179	70	no	no	DET
ftr-346	1179	71	policy	policy	NOUN
ftr-346	1179	72	objective	objective	NOUN
ftr-346	1179	73	;	;	PUNCT
ftr-346	1179	74	"	"	PUNCT
ftr-346	1179	75	stating	state	VERB
ftr-346	1179	76	that	that	SCONJ
ftr-346	1179	77	the	the	DET
ftr-346	1179	78	current	current	ADJ
ftr-346	1179	79	treasury	treasury	NOUN
ftr-346	1179	80	regulations	regulation	NOUN
ftr-346	1179	81	for	for	ADP
ftr-346	1179	82	sourcing	source	VERB
ftr-346	1179	83	income	income	NOUN
ftr-346	1179	84	from	from	ADP
ftr-346	1179	85	computer	computer	NOUN
ftr-346	1179	86	software	software	NOUN
ftr-346	1179	87	exemplifies	exemplify	VERB
ftr-346	1179	88	this	this	DET
ftr-346	1179	89	confusion	confusion	NOUN
ftr-346	1179	90	given	give	VERB
ftr-346	1179	91	that	that	SCONJ
ftr-346	1179	92	different	different	ADJ
ftr-346	1179	93	types	type	NOUN
ftr-346	1179	94	of	of	ADP
ftr-346	1179	95	transactions	transaction	NOUN
ftr-346	1179	96	involving	involve	VERB
ftr-346	1179	97	software	software	NOUN
ftr-346	1179	98	are	be	AUX
ftr-346	1179	99	highly	highly	ADV
ftr-346	1179	100	substitutable	substitutable	ADJ
ftr-346	1179	101	from	from	ADP
ftr-346	1179	102	the	the	DET
ftr-346	1179	103	developer	developer	NOUN
ftr-346	1179	104	's	's	PART
ftr-346	1179	105	point	point	NOUN
ftr-346	1179	106	of	of	ADP
ftr-346	1179	107	view	view	NOUN
ftr-346	1179	108	)	)	PUNCT
ftr-346	1179	109	.	.	PUNCT
ftr-346	1180	1	297	297	NUM
ftr-346	1180	2	.	.	PUNCT
ftr-346	1181	1	see	see	PROPN
ftr-346	1181	2	noren	noren	PROPN
ftr-346	1181	3	,	,	PUNCT
ftr-346	1181	4	supra	supra	PROPN
ftr-346	1181	5	note	note	PROPN
ftr-346	1181	6	102	102	NUM
ftr-346	1181	7	,	,	PUNCT
ftr-346	1181	8	at	at	ADP
ftr-346	1181	9	345	345	NUM
ftr-346	1181	10	(	(	PUNCT
ftr-346	1181	11	pointing	point	VERB
ftr-346	1181	12	out	out	ADP
ftr-346	1181	13	that	that	SCONJ
ftr-346	1181	14	distinguishing	distinguish	VERB
ftr-346	1181	15	ecommerce	ecommerce	NOUN
ftr-346	1181	16	income	income	NOUN
ftr-346	1181	17	among	among	ADP
ftr-346	1181	18	existing	exist	VERB
ftr-346	1181	19	source	source	NOUN
ftr-346	1181	20	categories	category	NOUN
ftr-346	1181	21	appears	appear	VERB
ftr-346	1181	22	to	to	PART
ftr-346	1181	23	be	be	AUX
ftr-346	1181	24	highly	highly	ADV
ftr-346	1181	25	prone	prone	ADJ
ftr-346	1181	26	to	to	ADP
ftr-346	1181	27	manipulation	manipulation	NOUN
ftr-346	1181	28	)	)	PUNCT
ftr-346	1181	29	.	.	PUNCT
ftr-346	1182	1	298	298	X
ftr-346	1182	2	.	.	PUNCT
ftr-346	1183	1	see	see	VERB
ftr-346	1183	2	supra	supra	PROPN
ftr-346	1183	3	notes	note	VERB
ftr-346	1183	4	105	105	NUM
ftr-346	1183	5	-	-	SYM
ftr-346	1183	6	06	06	NUM
ftr-346	1183	7	and	and	CCONJ
ftr-346	1183	8	accompanying	accompany	VERB
ftr-346	1183	9	text	text	NOUN
ftr-346	1183	10	.	.	PUNCT
ftr-346	1184	1	299	299	NUM
ftr-346	1184	2	.	.	PUNCT
ftr-346	1184	3	see	see	VERB
ftr-346	1184	4	supra	supra	PROPN
ftr-346	1184	5	note	note	PROPN
ftr-346	1184	6	105	105	NUM
ftr-346	1184	7	.	.	PUNCT
ftr-346	1185	1	300	300	NUM
ftr-346	1185	2	.	.	PUNCT
ftr-346	1186	1	see	see	VERB
ftr-346	1186	2	supra	supra	PROPN
ftr-346	1186	3	note	note	PROPN
ftr-346	1186	4	106	106	NUM
ftr-346	1186	5	.	.	PUNCT
ftr-346	1187	1	2011	2011	NUM
ftr-346	1187	2	]	]	PUNCT
ftr-346	1187	3	621	621	NUM
ftr-346	1187	4	florida	florida	PROPN
ftr-346	1187	5	tax	tax	NOUN
ftr-346	1187	6	review	review	NOUN
ftr-346	1187	7	where	where	SCONJ
ftr-346	1187	8	the	the	DET
ftr-346	1187	9	intangible	intangible	ADJ
ftr-346	1187	10	was	be	AUX
ftr-346	1187	11	developed	develop	VERB
ftr-346	1187	12	,	,	PUNCT
ftr-346	1187	13	the	the	DET
ftr-346	1187	14	country	country	NOUN
ftr-346	1187	15	where	where	SCONJ
ftr-346	1187	16	the	the	DET
ftr-346	1187	17	intangible	intangible	NOUN
ftr-346	1187	18	is	be	AUX
ftr-346	1187	19	being	be	AUX
ftr-346	1187	20	used	use	VERB
ftr-346	1187	21	,	,	PUNCT
ftr-346	1187	22	and	and	CCONJ
ftr-346	1187	23	country	country	NOUN
ftr-346	1187	24	where	where	SCONJ
ftr-346	1187	25	the	the	DET
ftr-346	1187	26	taxpayer	taxpayer	NOUN
ftr-346	1187	27	resides.30	resides.30	VERB
ftr-346	1187	28	the	the	DET
ftr-346	1187	29	same	same	ADJ
ftr-346	1187	30	rule	rule	NOUN
ftr-346	1187	31	should	should	AUX
ftr-346	1187	32	be	be	AUX
ftr-346	1187	33	appropriate	appropriate	ADJ
ftr-346	1187	34	for	for	ADP
ftr-346	1187	35	gain	gain	NOUN
ftr-346	1187	36	from	from	ADP
ftr-346	1187	37	the	the	DET
ftr-346	1187	38	sale	sale	NOUN
ftr-346	1187	39	of	of	ADP
ftr-346	1187	40	an	an	DET
ftr-346	1187	41	intangible	intangible	NOUN
ftr-346	1187	42	developed	develop	VERB
ftr-346	1187	43	by	by	ADP
ftr-346	1187	44	the	the	DET
ftr-346	1187	45	taxpayer.302	taxpayer.302	NOUN
ftr-346	1187	46	consequently	consequently	ADV
ftr-346	1187	47	,	,	PUNCT
ftr-346	1187	48	the	the	DET
ftr-346	1187	49	different	different	ADJ
ftr-346	1187	50	source	source	NOUN
ftr-346	1187	51	results	result	VERB
ftr-346	1187	52	in	in	ADP
ftr-346	1187	53	the	the	DET
ftr-346	1187	54	example	example	NOUN
ftr-346	1187	55	above	above	ADV
ftr-346	1187	56	would	would	AUX
ftr-346	1187	57	no	no	ADV
ftr-346	1187	58	longer	long	ADV
ftr-346	1187	59	hold	hold	VERB
ftr-346	1187	60	true	true	ADJ
ftr-346	1187	61	.	.	PUNCT
ftr-346	1188	1	because	because	SCONJ
ftr-346	1188	2	the	the	DET
ftr-346	1188	3	sourcing	sourcing	NOUN
ftr-346	1188	4	standard	standard	NOUN
ftr-346	1188	5	recognizes	recognize	VERB
ftr-346	1188	6	the	the	DET
ftr-346	1188	7	public	public	ADJ
ftr-346	1188	8	benefits	benefit	NOUN
ftr-346	1188	9	of	of	ADP
ftr-346	1188	10	the	the	DET
ftr-346	1188	11	different	different	ADJ
ftr-346	1188	12	countries	country	NOUN
ftr-346	1188	13	involved	involve	VERB
ftr-346	1188	14	,	,	PUNCT
ftr-346	1188	15	and	and	CCONJ
ftr-346	1188	16	the	the	DET
ftr-346	1188	17	location	location	NOUN
ftr-346	1188	18	of	of	ADP
ftr-346	1188	19	these	these	DET
ftr-346	1188	20	benefits	benefit	NOUN
ftr-346	1188	21	relates	relate	VERB
ftr-346	1188	22	to	to	ADP
ftr-346	1188	23	the	the	DET
ftr-346	1188	24	economic	economic	ADJ
ftr-346	1188	25	substance	substance	NOUN
ftr-346	1188	26	of	of	ADP
ftr-346	1188	27	a	a	DET
ftr-346	1188	28	transaction	transaction	NOUN
ftr-346	1188	29	,	,	PUNCT
ftr-346	1188	30	rules	rule	NOUN
ftr-346	1188	31	developed	develop	VERB
ftr-346	1188	32	pursuant	pursuant	ADV
ftr-346	1188	33	to	to	ADP
ftr-346	1188	34	the	the	DET
ftr-346	1188	35	standard	standard	NOUN
ftr-346	1188	36	should	should	AUX
ftr-346	1188	37	produce	produce	VERB
ftr-346	1188	38	similar	similar	ADJ
ftr-346	1188	39	sourcing	sourcing	NOUN
ftr-346	1188	40	results	result	NOUN
ftr-346	1188	41	for	for	ADP
ftr-346	1188	42	transactions	transaction	NOUN
ftr-346	1188	43	with	with	ADP
ftr-346	1188	44	similar	similar	ADJ
ftr-346	1188	45	economic	economic	ADJ
ftr-346	1188	46	substance	substance	NOUN
ftr-346	1188	47	.	.	PUNCT
ftr-346	1189	1	this	this	PRON
ftr-346	1189	2	would	would	AUX
ftr-346	1189	3	reduce	reduce	VERB
ftr-346	1189	4	the	the	DET
ftr-346	1189	5	uncertainty	uncertainty	NOUN
ftr-346	1189	6	and	and	CCONJ
ftr-346	1189	7	potential	potential	NOUN
ftr-346	1189	8	for	for	ADP
ftr-346	1189	9	taxpayer	taxpayer	NOUN
ftr-346	1189	10	manipulation	manipulation	NOUN
ftr-346	1189	11	that	that	PRON
ftr-346	1189	12	plague	plague	VERB
ftr-346	1189	13	current	current	ADJ
ftr-346	1189	14	law	law	NOUN
ftr-346	1189	15	.	.	PUNCT
ftr-346	1190	1	it	it	PRON
ftr-346	1190	2	would	would	AUX
ftr-346	1190	3	also	also	ADV
ftr-346	1190	4	avoid	avoid	VERB
ftr-346	1190	5	the	the	DET
ftr-346	1190	6	need	need	NOUN
ftr-346	1190	7	for	for	ADP
ftr-346	1190	8	harmonized	harmonized	ADJ
ftr-346	1190	9	characterization	characterization	NOUN
ftr-346	1190	10	rules	rule	NOUN
ftr-346	1190	11	for	for	ADP
ftr-346	1190	12	nations	nation	NOUN
ftr-346	1190	13	,	,	PUNCT
ftr-346	1190	14	which	which	PRON
ftr-346	1190	15	would	would	AUX
ftr-346	1190	16	be	be	AUX
ftr-346	1190	17	necessary	necessary	ADJ
ftr-346	1190	18	if	if	SCONJ
ftr-346	1190	19	multilateral	multilateral	ADJ
ftr-346	1190	20	source	source	NOUN
ftr-346	1190	21	rules	rule	NOUN
ftr-346	1190	22	continued	continue	VERB
ftr-346	1190	23	to	to	PART
ftr-346	1190	24	use	use	VERB
ftr-346	1190	25	a	a	DET
ftr-346	1190	26	single	single	ADJ
ftr-346	1190	27	source	source	NOUN
ftr-346	1190	28	approach	approach	NOUN
ftr-346	1190	29	with	with	ADP
ftr-346	1190	30	different	different	ADJ
ftr-346	1190	31	rules	rule	NOUN
ftr-346	1190	32	based	base	VERB
ftr-346	1190	33	on	on	ADP
ftr-346	1190	34	the	the	DET
ftr-346	1190	35	type	type	NOUN
ftr-346	1190	36	of	of	ADP
ftr-346	1190	37	income	income	NOUN
ftr-346	1190	38	involved	involve	VERB
ftr-346	1190	39	.	.	PUNCT
ftr-346	1191	1	although	although	SCONJ
ftr-346	1191	2	there	there	PRON
ftr-346	1191	3	are	be	VERB
ftr-346	1191	4	single	single	ADJ
ftr-346	1191	5	source	source	NOUN
ftr-346	1191	6	rule	rule	NOUN
ftr-346	1191	7	options	option	NOUN
ftr-346	1191	8	for	for	ADP
ftr-346	1191	9	reducing	reduce	VERB
ftr-346	1191	10	uncertainty	uncertainty	NOUN
ftr-346	1191	11	and	and	CCONJ
ftr-346	1191	12	manipulation	manipulation	NOUN
ftr-346	1191	13	,	,	PUNCT
ftr-346	1191	14	such	such	ADJ
ftr-346	1191	15	as	as	ADP
ftr-346	1191	16	residence	residence	NOUN
ftr-346	1191	17	-	-	PUNCT
ftr-346	1191	18	based303	based303	PROPN
ftr-346	1191	19	or	or	CCONJ
ftr-346	1191	20	destination	destination	NOUN
ftr-346	1191	21	-	-	PUNCT
ftr-346	1191	22	based	base	VERB
ftr-346	1191	23	sourcing'0	sourcing'0	NOUN
ftr-346	1191	24	for	for	ADP
ftr-346	1191	25	all	all	DET
ftr-346	1191	26	service	service	NOUN
ftr-346	1191	27	and	and	CCONJ
ftr-346	1191	28	intangible	intangible	ADJ
ftr-346	1191	29	income	income	NOUN
ftr-346	1191	30	,	,	PUNCT
ftr-346	1191	31	these	these	DET
ftr-346	1191	32	approaches	approach	NOUN
ftr-346	1191	33	would	would	AUX
ftr-346	1191	34	be	be	AUX
ftr-346	1191	35	distortive	distortive	ADJ
ftr-346	1191	36	in	in	ADP
ftr-346	1191	37	light	light	NOUN
ftr-346	1191	38	of	of	ADP
ftr-346	1191	39	the	the	DET
ftr-346	1191	40	benefits	benefit	NOUN
ftr-346	1191	41	principle	principle	NOUN
ftr-346	1191	42	and	and	CCONJ
ftr-346	1191	43	may	may	AUX
ftr-346	1191	44	well	well	ADV
ftr-346	1191	45	not	not	PART
ftr-346	1191	46	be	be	AUX
ftr-346	1191	47	acceptable	acceptable	ADJ
ftr-346	1191	48	internationally	internationally	ADV
ftr-346	1191	49	.	.	PUNCT
ftr-346	1192	1	305	305	NUM
ftr-346	1192	2	301	301	NUM
ftr-346	1192	3	.	.	PUNCT
ftr-346	1193	1	see	see	VERB
ftr-346	1193	2	infra	infra	NOUN
ftr-346	1193	3	notes	note	VERB
ftr-346	1193	4	370	370	NUM
ftr-346	1193	5	-	-	SYM
ftr-346	1193	6	73	73	NUM
ftr-346	1193	7	and	and	CCONJ
ftr-346	1193	8	accompanying	accompany	VERB
ftr-346	1193	9	text	text	NOUN
ftr-346	1193	10	.	.	PUNCT
ftr-346	1194	1	302	302	NUM
ftr-346	1194	2	.	.	PUNCT
ftr-346	1195	1	see	see	VERB
ftr-346	1195	2	infra	infra	NOUN
ftr-346	1195	3	notes	note	VERB
ftr-346	1195	4	374	374	NUM
ftr-346	1195	5	-	-	SYM
ftr-346	1195	6	76	76	NUM
ftr-346	1195	7	and	and	CCONJ
ftr-346	1195	8	accompanying	accompany	VERB
ftr-346	1195	9	text	text	NOUN
ftr-346	1195	10	.	.	PUNCT
ftr-346	1196	1	303	303	X
ftr-346	1196	2	.	.	PUNCT
ftr-346	1197	1	see	see	VERB
ftr-346	1197	2	andrus	andrus	PROPN
ftr-346	1197	3	,	,	PUNCT
ftr-346	1197	4	supra	supra	PROPN
ftr-346	1197	5	note	note	NOUN
ftr-346	1197	6	42	42	NUM
ftr-346	1197	7	,	,	PUNCT
ftr-346	1197	8	at	at	ADP
ftr-346	1197	9	856	856	NUM
ftr-346	1197	10	.	.	PUNCT
ftr-346	1198	1	304	304	NUM
ftr-346	1198	2	.	.	PUNCT
ftr-346	1199	1	see	see	VERB
ftr-346	1199	2	ali	ali	PROPN
ftr-346	1199	3	project	project	PROPN
ftr-346	1199	4	i	i	PROPN
ftr-346	1199	5	,	,	PUNCT
ftr-346	1199	6	supra	supra	PROPN
ftr-346	1199	7	note	note	PROPN
ftr-346	1199	8	14	14	NUM
ftr-346	1199	9	,	,	PUNCT
ftr-346	1199	10	at	at	ADP
ftr-346	1199	11	49	49	NUM
ftr-346	1199	12	-	-	SYM
ftr-346	1199	13	50	50	NUM
ftr-346	1199	14	,	,	PUNCT
ftr-346	1199	15	57	57	NUM
ftr-346	1199	16	;	;	PUNCT
ftr-346	1199	17	noren	noren	PROPN
ftr-346	1199	18	,	,	PUNCT
ftr-346	1199	19	supra	supra	PROPN
ftr-346	1199	20	note	note	PROPN
ftr-346	1199	21	102	102	NUM
ftr-346	1199	22	,	,	PUNCT
ftr-346	1199	23	at	at	ADP
ftr-346	1199	24	345	345	NUM
ftr-346	1199	25	(	(	PUNCT
ftr-346	1199	26	suggesting	suggest	VERB
ftr-346	1199	27	that	that	SCONJ
ftr-346	1199	28	source	source	NOUN
ftr-346	1199	29	rules	rule	VERB
ftr-346	1199	30	for	for	ADP
ftr-346	1199	31	e	e	NOUN
ftr-346	1199	32	-	-	NOUN
ftr-346	1199	33	commerce	commerce	NOUN
ftr-346	1199	34	income	income	NOUN
ftr-346	1199	35	focus	focus	NOUN
ftr-346	1199	36	on	on	ADP
ftr-346	1199	37	the	the	DET
ftr-346	1199	38	location	location	NOUN
ftr-346	1199	39	of	of	ADP
ftr-346	1199	40	the	the	DET
ftr-346	1199	41	consumer	consumer	NOUN
ftr-346	1199	42	in	in	ADP
ftr-346	1199	43	order	order	NOUN
ftr-346	1199	44	to	to	PART
ftr-346	1199	45	avoid	avoid	VERB
ftr-346	1199	46	the	the	DET
ftr-346	1199	47	difficult	difficult	ADJ
ftr-346	1199	48	classification	classification	NOUN
ftr-346	1199	49	issues	issue	NOUN
ftr-346	1199	50	that	that	PRON
ftr-346	1199	51	arise	arise	VERB
ftr-346	1199	52	under	under	ADP
ftr-346	1199	53	current	current	ADJ
ftr-346	1199	54	law	law	NOUN
ftr-346	1199	55	)	)	PUNCT
ftr-346	1199	56	.	.	PUNCT
ftr-346	1200	1	305	305	NUM
ftr-346	1200	2	.	.	PUNCT
ftr-346	1201	1	see	see	VERB
ftr-346	1201	2	andrus	andrus	PROPN
ftr-346	1201	3	,	,	PUNCT
ftr-346	1201	4	supra	supra	PROPN
ftr-346	1201	5	note	note	NOUN
ftr-346	1201	6	42	42	NUM
ftr-346	1201	7	at	at	ADP
ftr-346	1201	8	856	856	NUM
ftr-346	1201	9	.	.	PUNCT
ftr-346	1202	1	an	an	DET
ftr-346	1202	2	additional	additional	ADJ
ftr-346	1202	3	benefit	benefit	NOUN
ftr-346	1202	4	of	of	ADP
ftr-346	1202	5	the	the	DET
ftr-346	1202	6	proposed	propose	VERB
ftr-346	1202	7	sourcing	sourcing	NOUN
ftr-346	1202	8	standard	standard	NOUN
ftr-346	1202	9	is	be	AUX
ftr-346	1202	10	that	that	SCONJ
ftr-346	1202	11	there	there	PRON
ftr-346	1202	12	would	would	AUX
ftr-346	1202	13	generally	generally	ADV
ftr-346	1202	14	be	be	AUX
ftr-346	1202	15	less	less	ADJ
ftr-346	1202	16	opportunity	opportunity	NOUN
ftr-346	1202	17	under	under	ADP
ftr-346	1202	18	foreign	foreign	ADJ
ftr-346	1202	19	tax	tax	NOUN
ftr-346	1202	20	credit	credit	NOUN
ftr-346	1202	21	limitations	limitation	NOUN
ftr-346	1202	22	for	for	ADP
ftr-346	1202	23	cross	cross	ADJ
ftr-346	1202	24	-	-	ADJ
ftr-346	1202	25	crediting	crediting	ADJ
ftr-346	1202	26	(	(	PUNCT
ftr-346	1202	27	see	see	INTJ
ftr-346	1202	28	supra	supra	PROPN
ftr-346	1202	29	note	note	VERB
ftr-346	1202	30	62	62	NUM
ftr-346	1202	31	and	and	CCONJ
ftr-346	1202	32	accompanying	accompany	VERB
ftr-346	1202	33	text	text	NOUN
ftr-346	1202	34	)	)	PUNCT
ftr-346	1202	35	,	,	PUNCT
ftr-346	1202	36	given	give	VERB
ftr-346	1202	37	that	that	SCONJ
ftr-346	1202	38	there	there	PRON
ftr-346	1202	39	would	would	AUX
ftr-346	1202	40	be	be	AUX
ftr-346	1202	41	a	a	DET
ftr-346	1202	42	greater	great	ADJ
ftr-346	1202	43	likelihood	likelihood	NOUN
ftr-346	1202	44	that	that	SCONJ
ftr-346	1202	45	income	income	NOUN
ftr-346	1202	46	treated	treat	VERB
ftr-346	1202	47	as	as	ADP
ftr-346	1202	48	foreign	foreign	ADJ
ftr-346	1202	49	source	source	NOUN
ftr-346	1202	50	would	would	AUX
ftr-346	1202	51	be	be	AUX
ftr-346	1202	52	subject	subject	ADJ
ftr-346	1202	53	to	to	ADP
ftr-346	1202	54	a	a	DET
ftr-346	1202	55	significant	significant	ADJ
ftr-346	1202	56	tax	tax	NOUN
ftr-346	1202	57	by	by	ADP
ftr-346	1202	58	a	a	DET
ftr-346	1202	59	foreign	foreign	ADJ
ftr-346	1202	60	country	country	NOUN
ftr-346	1202	61	.	.	PUNCT
ftr-346	1203	1	for	for	ADP
ftr-346	1203	2	example	example	NOUN
ftr-346	1203	3	,	,	PUNCT
ftr-346	1203	4	under	under	ADP
ftr-346	1203	5	current	current	ADJ
ftr-346	1203	6	u.s	u.s	PROPN
ftr-346	1203	7	.	.	PROPN
ftr-346	1203	8	law	law	NOUN
ftr-346	1203	9	,	,	PUNCT
ftr-346	1203	10	portfolio	portfolio	NOUN
ftr-346	1203	11	income	income	NOUN
ftr-346	1203	12	is	be	AUX
ftr-346	1203	13	typically	typically	ADV
ftr-346	1203	14	sourced	source	VERB
ftr-346	1203	15	based	base	VERB
ftr-346	1203	16	on	on	ADP
ftr-346	1203	17	the	the	DET
ftr-346	1203	18	destination	destination	NOUN
ftr-346	1203	19	of	of	ADP
ftr-346	1203	20	capital	capital	NOUN
ftr-346	1203	21	or	or	CCONJ
ftr-346	1203	22	property	property	NOUN
ftr-346	1203	23	,	,	PUNCT
ftr-346	1203	24	yet	yet	CCONJ
ftr-346	1203	25	the	the	DET
ftr-346	1203	26	destination	destination	NOUN
ftr-346	1203	27	country	country	NOUN
ftr-346	1203	28	typically	typically	ADV
ftr-346	1203	29	imposes	impose	VERB
ftr-346	1203	30	little	little	ADJ
ftr-346	1203	31	or	or	CCONJ
ftr-346	1203	32	no	no	PRON
ftr-346	1203	33	tax	tax	NOUN
ftr-346	1203	34	on	on	ADP
ftr-346	1203	35	most	most	ADJ
ftr-346	1203	36	types	type	NOUN
ftr-346	1203	37	of	of	ADP
ftr-346	1203	38	such	such	ADJ
ftr-346	1203	39	income	income	NOUN
ftr-346	1203	40	.	.	PUNCT
ftr-346	1204	1	see	see	VERB
ftr-346	1204	2	supra	supra	PROPN
ftr-346	1204	3	notes	note	VERB
ftr-346	1204	4	17	17	NUM
ftr-346	1204	5	-	-	SYM
ftr-346	1204	6	28	28	NUM
ftr-346	1204	7	and	and	CCONJ
ftr-346	1204	8	accompanying	accompany	VERB
ftr-346	1204	9	text	text	NOUN
ftr-346	1204	10	.	.	PUNCT
ftr-346	1205	1	under	under	ADP
ftr-346	1205	2	the	the	DET
ftr-346	1205	3	proposed	propose	VERB
ftr-346	1205	4	sourcing	source	VERB
ftr-346	1205	5	standard	standard	NOUN
ftr-346	1205	6	,	,	PUNCT
ftr-346	1205	7	only	only	ADV
ftr-346	1205	8	a	a	DET
ftr-346	1205	9	portion	portion	NOUN
ftr-346	1205	10	of	of	ADP
ftr-346	1205	11	portfolio	portfolio	NOUN
ftr-346	1205	12	income	income	NOUN
ftr-346	1205	13	would	would	AUX
ftr-346	1205	14	be	be	AUX
ftr-346	1205	15	sourced	source	VERB
ftr-346	1205	16	to	to	ADP
ftr-346	1205	17	the	the	DET
ftr-346	1205	18	country	country	NOUN
ftr-346	1205	19	of	of	ADP
ftr-346	1205	20	destination	destination	NOUN
ftr-346	1205	21	(	(	PUNCT
ftr-346	1205	22	see	see	VERB
ftr-346	1205	23	supra	supra	PROPN
ftr-346	1205	24	notes	note	VERB
ftr-346	1205	25	267	267	NUM
ftr-346	1205	26	-	-	SYM
ftr-346	1205	27	272	272	NUM
ftr-346	1205	28	and	and	CCONJ
ftr-346	1205	29	accompanying	accompany	VERB
ftr-346	1205	30	text	text	NOUN
ftr-346	1205	31	)	)	PUNCT
ftr-346	1205	32	,	,	PUNCT
ftr-346	1205	33	and	and	CCONJ
ftr-346	1205	34	the	the	DET
ftr-346	1205	35	destination	destination	NOUN
ftr-346	1205	36	country	country	NOUN
ftr-346	1205	37	would	would	AUX
ftr-346	1205	38	generally	generally	ADV
ftr-346	1205	39	be	be	AUX
ftr-346	1205	40	imposing	impose	VERB
ftr-346	1205	41	a	a	DET
ftr-346	1205	42	tax	tax	NOUN
ftr-346	1205	43	at	at	ADP
ftr-346	1205	44	a	a	DET
ftr-346	1205	45	significant	significant	ADJ
ftr-346	1205	46	rate	rate	NOUN
ftr-346	1205	47	on	on	ADP
ftr-346	1205	48	that	that	DET
ftr-346	1205	49	portion	portion	NOUN
ftr-346	1205	50	(	(	PUNCT
ftr-346	1205	51	see	see	VERB
ftr-346	1205	52	supra	supra	PROPN
ftr-346	1205	53	note	note	PROPN
ftr-346	1205	54	139	139	NUM
ftr-346	1205	55	-	-	SYM
ftr-346	1205	56	143	143	NUM
ftr-346	1205	57	)	)	PUNCT
ftr-346	1205	58	.	.	PUNCT
ftr-346	1206	1	consequently	consequently	ADV
ftr-346	1206	2	,	,	PUNCT
ftr-346	1206	3	the	the	DET
ftr-346	1206	4	proposed	propose	VERB
ftr-346	1206	5	sourcing	sourcing	NOUN
ftr-346	1206	6	standard	standard	NOUN
ftr-346	1206	7	should	should	AUX
ftr-346	1206	8	reduce	reduce	VERB
ftr-346	1206	9	the	the	DET
ftr-346	1206	10	pressure	pressure	NOUN
ftr-346	1206	11	placed	place	VERB
ftr-346	1206	12	on	on	ADP
ftr-346	1206	13	the	the	DET
ftr-346	1206	14	strictness	strictness	NOUN
ftr-346	1206	15	of	of	ADP
ftr-346	1206	16	foreign	foreign	ADJ
ftr-346	1206	17	tax	tax	NOUN
ftr-346	1206	18	credit	credit	NOUN
ftr-346	1206	19	limitations	limitation	NOUN
ftr-346	1206	20	.	.	PUNCT
ftr-346	1207	1	see	see	VERB
ftr-346	1207	2	ali	ali	PROPN
ftr-346	1207	3	project	project	PROPN
ftr-346	1207	4	i	i	PROPN
ftr-346	1207	5	,	,	PUNCT
ftr-346	1207	6	supra	supra	PROPN
ftr-346	1207	7	note	note	PROPN
ftr-346	1207	8	14	14	NUM
ftr-346	1207	9	,	,	PUNCT
ftr-346	1207	10	at	at	ADP
ftr-346	1207	11	348	348	NUM
ftr-346	1207	12	(	(	PUNCT
ftr-346	1207	13	pointing	point	VERB
ftr-346	1207	14	out	out	ADP
ftr-346	1207	15	the	the	DET
ftr-346	1207	16	inverse	inverse	NOUN
ftr-346	1207	17	relationship	relationship	NOUN
ftr-346	1207	18	between	between	ADP
ftr-346	1207	19	the	the	DET
ftr-346	1207	20	foreign	foreign	ADJ
ftr-346	1207	21	tax	tax	NOUN
ftr-346	1207	22	credit	credit	NOUN
ftr-346	1207	23	basket	basket	NOUN
ftr-346	1207	24	limitations	limitation	NOUN
ftr-346	1207	25	and	and	CCONJ
ftr-346	1207	26	the	the	DET
ftr-346	1207	27	restrictiveness	restrictiveness	NOUN
ftr-346	1207	28	of	of	ADP
ftr-346	1207	29	the	the	DET
ftr-346	1207	30	source	source	NOUN
ftr-346	1207	31	rules	rule	NOUN
ftr-346	1207	32	for	for	ADP
ftr-346	1207	33	u.s	u.s	PROPN
ftr-346	1207	34	.	.	PROPN
ftr-346	1207	35	persons	person	NOUN
ftr-346	1207	36	)	)	PUNCT
ftr-346	1207	37	;	;	PUNCT
ftr-346	1207	38	shay	shay	PROPN
ftr-346	1207	39	,	,	PUNCT
ftr-346	1207	40	fleming	fleming	PROPN
ftr-346	1207	41	&	&	CCONJ
ftr-346	1207	42	peroni	peroni	PROPN
ftr-346	1207	43	,	,	PUNCT
ftr-346	1207	44	source	source	NOUN
ftr-346	1207	45	rules	rule	NOUN
ftr-346	1207	46	,	,	PUNCT
ftr-346	1207	47	supra	supra	PROPN
ftr-346	1207	48	note	note	NOUN
ftr-346	1207	49	1	1	NUM
ftr-346	1207	50	,	,	PUNCT
ftr-346	1207	51	at	at	ADP
ftr-346	1207	52	152	152	NUM
ftr-346	1207	53	-	-	SYM
ftr-346	1207	54	53	53	NUM
ftr-346	1207	55	(	(	PUNCT
ftr-346	1207	56	same	same	ADJ
ftr-346	1207	57	)	)	PUNCT
ftr-346	1207	58	.	.	PUNCT
ftr-346	1208	1	622	622	NUM
ftr-346	1209	1	[	[	X
ftr-346	1209	2	vol	vol	NOUN
ftr-346	1209	3	.	.	PUNCT
ftr-346	1210	1	11:7	11:7	NUM
ftr-346	1210	2	sourcing	sourcing	NOUN
ftr-346	1210	3	income	income	NOUN
ftr-346	1210	4	among	among	ADP
ftr-346	1210	5	nations	nation	NOUN
ftr-346	1210	6	3	3	NUM
ftr-346	1210	7	.	.	PUNCT
ftr-346	1210	8	addressing	address	VERB
ftr-346	1210	9	administrative	administrative	ADJ
ftr-346	1210	10	and	and	CCONJ
ftr-346	1210	11	coordination	coordination	NOUN
ftr-346	1210	12	concerns	concern	NOUN
ftr-346	1210	13	a.	a.	NOUN
ftr-346	1210	14	an	an	DET
ftr-346	1210	15	allocation	allocation	NOUN
ftr-346	1210	16	scheme	scheme	NOUN
ftr-346	1210	17	that	that	PRON
ftr-346	1210	18	avoids	avoid	VERB
ftr-346	1210	19	administrative	administrative	ADJ
ftr-346	1210	20	difficulties	difficulty	NOUN
ftr-346	1210	21	commentators	commentator	NOUN
ftr-346	1210	22	who	who	PRON
ftr-346	1210	23	agree	agree	VERB
ftr-346	1210	24	that	that	SCONJ
ftr-346	1210	25	the	the	DET
ftr-346	1210	26	current	current	ADJ
ftr-346	1210	27	source	source	NOUN
ftr-346	1210	28	rules	rule	NOUN
ftr-346	1210	29	are	be	AUX
ftr-346	1210	30	arbitrary	arbitrary	ADJ
ftr-346	1210	31	because	because	SCONJ
ftr-346	1210	32	they	they	PRON
ftr-346	1210	33	typically	typically	ADV
ftr-346	1210	34	choose	choose	VERB
ftr-346	1210	35	the	the	DET
ftr-346	1210	36	primary	primary	ADJ
ftr-346	1210	37	country	country	NOUN
ftr-346	1210	38	that	that	PRON
ftr-346	1210	39	provides	provide	VERB
ftr-346	1210	40	related	related	ADJ
ftr-346	1210	41	public	public	ADJ
ftr-346	1210	42	benefits	benefit	NOUN
ftr-346	1210	43	,	,	PUNCT
ftr-346	1210	44	while	while	SCONJ
ftr-346	1210	45	ignoring	ignore	VERB
ftr-346	1210	46	other	other	ADJ
ftr-346	1210	47	countries	country	NOUN
ftr-346	1210	48	that	that	PRON
ftr-346	1210	49	are	be	AUX
ftr-346	1210	50	also	also	ADV
ftr-346	1210	51	providing	provide	VERB
ftr-346	1210	52	benefits	benefit	NOUN
ftr-346	1210	53	,	,	PUNCT
ftr-346	1210	54	view	view	VERB
ftr-346	1210	55	the	the	DET
ftr-346	1210	56	current	current	ADJ
ftr-346	1210	57	approach	approach	NOUN
ftr-346	1210	58	as	as	ADP
ftr-346	1210	59	necessary.306	necessary.306	NOUN
ftr-346	1210	60	that	that	PRON
ftr-346	1210	61	is	be	AUX
ftr-346	1210	62	,	,	PUNCT
ftr-346	1210	63	while	while	SCONJ
ftr-346	1210	64	in	in	ADP
ftr-346	1210	65	a	a	DET
ftr-346	1210	66	given	give	VERB
ftr-346	1210	67	situation	situation	NOUN
ftr-346	1210	68	there	there	PRON
ftr-346	1210	69	may	may	AUX
ftr-346	1210	70	be	be	AUX
ftr-346	1210	71	connections	connection	NOUN
ftr-346	1210	72	to	to	ADP
ftr-346	1210	73	several	several	ADJ
ftr-346	1210	74	different	different	ADJ
ftr-346	1210	75	countries	country	NOUN
ftr-346	1210	76	,	,	PUNCT
ftr-346	1210	77	an	an	DET
ftr-346	1210	78	approach	approach	NOUN
ftr-346	1210	79	that	that	PRON
ftr-346	1210	80	attempted	attempt	VERB
ftr-346	1210	81	to	to	PART
ftr-346	1210	82	attribute	attribute	VERB
ftr-346	1210	83	income	income	NOUN
ftr-346	1210	84	to	to	ADP
ftr-346	1210	85	each	each	PRON
ftr-346	1210	86	of	of	ADP
ftr-346	1210	87	the	the	DET
ftr-346	1210	88	countries	country	NOUN
ftr-346	1210	89	involved	involve	VERB
ftr-346	1210	90	would	would	AUX
ftr-346	1210	91	be	be	AUX
ftr-346	1210	92	overly	overly	ADV
ftr-346	1210	93	complex	complex	ADJ
ftr-346	1210	94	and	and	CCONJ
ftr-346	1210	95	administratively	administratively	ADV
ftr-346	1210	96	difficult	difficult	ADJ
ftr-346	1210	97	.	.	PUNCT
ftr-346	1211	1	0	0	NUM
ftr-346	1211	2	7	7	NUM
ftr-346	1211	3	while	while	SCONJ
ftr-346	1211	4	taking	take	VERB
ftr-346	1211	5	into	into	ADP
ftr-346	1211	6	account	account	NOUN
ftr-346	1211	7	all	all	DET
ftr-346	1211	8	benefit	benefit	NOUN
ftr-346	1211	9	-	-	PUNCT
ftr-346	1211	10	providing	provide	VERB
ftr-346	1211	11	nations	nation	NOUN
ftr-346	1211	12	would	would	AUX
ftr-346	1211	13	be	be	AUX
ftr-346	1211	14	unworkable	unworkable	ADJ
ftr-346	1211	15	,	,	PUNCT
ftr-346	1211	16	the	the	DET
ftr-346	1211	17	proposed	propose	VERB
ftr-346	1211	18	standard	standard	ADJ
ftr-346	1211	19	eschews	eschew	NOUN
ftr-346	1211	20	such	such	DET
ftr-346	1211	21	an	an	DET
ftr-346	1211	22	approach	approach	NOUN
ftr-346	1211	23	in	in	ADP
ftr-346	1211	24	favor	favor	NOUN
ftr-346	1211	25	of	of	ADP
ftr-346	1211	26	one	one	NUM
ftr-346	1211	27	that	that	PRON
ftr-346	1211	28	limits	limit	VERB
ftr-346	1211	29	the	the	DET
ftr-346	1211	30	source	source	NOUN
ftr-346	1211	31	inquiry	inquiry	NOUN
ftr-346	1211	32	to	to	ADP
ftr-346	1211	33	the	the	DET
ftr-346	1211	34	countries	country	NOUN
ftr-346	1211	35	that	that	PRON
ftr-346	1211	36	are	be	AUX
ftr-346	1211	37	likely	likely	ADJ
ftr-346	1211	38	to	to	PART
ftr-346	1211	39	provide	provide	VERB
ftr-346	1211	40	significant	significant	ADJ
ftr-346	1211	41	public	public	ADJ
ftr-346	1211	42	benefits	benefit	NOUN
ftr-346	1211	43	that	that	PRON
ftr-346	1211	44	relate	relate	VERB
ftr-346	1211	45	to	to	ADP
ftr-346	1211	46	the	the	DET
ftr-346	1211	47	income	income	NOUN
ftr-346	1211	48	in	in	ADP
ftr-346	1211	49	question	question	NOUN
ftr-346	1211	50	.	.	PUNCT
ftr-346	1212	1	thus	thus	ADV
ftr-346	1212	2	,	,	PUNCT
ftr-346	1212	3	certain	certain	ADJ
ftr-346	1212	4	less	less	ADV
ftr-346	1212	5	significant	significant	ADJ
ftr-346	1212	6	connections	connection	NOUN
ftr-346	1212	7	,	,	PUNCT
ftr-346	1212	8	such	such	ADJ
ftr-346	1212	9	as	as	ADP
ftr-346	1212	10	the	the	DET
ftr-346	1212	11	residence	residence	NOUN
ftr-346	1212	12	of	of	ADP
ftr-346	1212	13	the	the	DET
ftr-346	1212	14	payer	payer	NOUN
ftr-346	1212	15	or	or	CCONJ
ftr-346	1212	16	the	the	DET
ftr-346	1212	17	place	place	NOUN
ftr-346	1212	18	where	where	SCONJ
ftr-346	1212	19	payment	payment	NOUN
ftr-346	1212	20	is	be	AUX
ftr-346	1212	21	made	make	VERB
ftr-346	1212	22	,	,	PUNCT
ftr-346	1212	23	are	be	AUX
ftr-346	1212	24	ignored	ignore	VERB
ftr-346	1212	25	because	because	SCONJ
ftr-346	1212	26	it	it	PRON
ftr-346	1212	27	is	be	AUX
ftr-346	1212	28	administratively	administratively	ADV
ftr-346	1212	29	impossible	impossible	ADJ
ftr-346	1212	30	to	to	PART
ftr-346	1212	31	allocate	allocate	VERB
ftr-346	1212	32	income	income	NOUN
ftr-346	1212	33	to	to	ADP
ftr-346	1212	34	every	every	DET
ftr-346	1212	35	country	country	NOUN
ftr-346	1212	36	with	with	ADP
ftr-346	1212	37	some	some	DET
ftr-346	1212	38	connection	connection	NOUN
ftr-346	1212	39	to	to	ADP
ftr-346	1212	40	the	the	DET
ftr-346	1212	41	transaction	transaction	NOUN
ftr-346	1212	42	.	.	PUNCT
ftr-346	1213	1	in	in	ADP
ftr-346	1213	2	applying	apply	VERB
ftr-346	1213	3	the	the	DET
ftr-346	1213	4	standard	standard	NOUN
ftr-346	1213	5	to	to	PART
ftr-346	1213	6	devise	devise	VERB
ftr-346	1213	7	rules	rule	NOUN
ftr-346	1213	8	,	,	PUNCT
ftr-346	1213	9	certain	certain	ADJ
ftr-346	1213	10	additional	additional	ADJ
ftr-346	1213	11	lines	line	NOUN
ftr-346	1213	12	should	should	AUX
ftr-346	1213	13	be	be	AUX
ftr-346	1213	14	drawn	draw	VERB
ftr-346	1213	15	to	to	PART
ftr-346	1213	16	promote	promote	VERB
ftr-346	1213	17	administrability	administrability	NOUN
ftr-346	1213	18	.	.	PUNCT
ftr-346	1214	1	for	for	ADP
ftr-346	1214	2	example	example	NOUN
ftr-346	1214	3	,	,	PUNCT
ftr-346	1214	4	service	service	NOUN
ftr-346	1214	5	income	income	NOUN
ftr-346	1214	6	should	should	AUX
ftr-346	1214	7	be	be	AUX
ftr-346	1214	8	sourced	source	VERB
ftr-346	1214	9	without	without	ADP
ftr-346	1214	10	regard	regard	NOUN
ftr-346	1214	11	to	to	ADP
ftr-346	1214	12	where	where	SCONJ
ftr-346	1214	13	the	the	DET
ftr-346	1214	14	taxpayer	taxpayer	NOUN
ftr-346	1214	15	was	be	AUX
ftr-346	1214	16	educated	educate	VERB
ftr-346	1214	17	or	or	CCONJ
ftr-346	1214	18	developed	develop	VERB
ftr-346	1214	19	her	her	PRON
ftr-346	1214	20	skills	skill	NOUN
ftr-346	1214	21	.	.	PUNCT
ftr-346	1215	1	although	although	SCONJ
ftr-346	1215	2	the	the	DET
ftr-346	1215	3	development	development	NOUN
ftr-346	1215	4	of	of	ADP
ftr-346	1215	5	human	human	ADJ
ftr-346	1215	6	capital	capital	NOUN
ftr-346	1215	7	is	be	AUX
ftr-346	1215	8	related	relate	VERB
ftr-346	1215	9	to	to	ADP
ftr-346	1215	10	earning	earn	VERB
ftr-346	1215	11	compensation	compensation	NOUN
ftr-346	1215	12	income	income	NOUN
ftr-346	1215	13	and	and	CCONJ
ftr-346	1215	14	could	could	AUX
ftr-346	1215	15	fall	fall	VERB
ftr-346	1215	16	within	within	ADP
ftr-346	1215	17	the	the	DET
ftr-346	1215	18	activity	activity	NOUN
ftr-346	1215	19	component	component	NOUN
ftr-346	1215	20	of	of	ADP
ftr-346	1215	21	the	the	DET
ftr-346	1215	22	proposed	propose	VERB
ftr-346	1215	23	sourcing	source	VERB
ftr-346	1215	24	standard	standard	NOUN
ftr-346	1215	25	,	,	PUNCT
ftr-346	1215	26	08	08	NUM
ftr-346	1215	27	taking	take	VERB
ftr-346	1215	28	this	this	PRON
ftr-346	1215	29	into	into	ADP
ftr-346	1215	30	account	account	NOUN
ftr-346	1215	31	appears	appear	VERB
ftr-346	1215	32	too	too	ADV
ftr-346	1215	33	difficult	difficult	ADJ
ftr-346	1215	34	administratively	administratively	ADV
ftr-346	1215	35	;	;	PUNCT
ftr-346	1215	36	moreover	moreover	ADV
ftr-346	1215	37	,	,	PUNCT
ftr-346	1215	38	human	human	ADJ
ftr-346	1215	39	capital	capital	NOUN
ftr-346	1215	40	development	development	NOUN
ftr-346	1215	41	would	would	AUX
ftr-346	1215	42	likely	likely	ADV
ftr-346	1215	43	occur	occur	VERB
ftr-346	1215	44	at	at	ADP
ftr-346	1215	45	the	the	DET
ftr-346	1215	46	place	place	NOUN
ftr-346	1215	47	where	where	SCONJ
ftr-346	1215	48	services	service	NOUN
ftr-346	1215	49	are	be	AUX
ftr-346	1215	50	performed,309	performed,309	NOUN
ftr-346	1215	51	and	and	CCONJ
ftr-346	1215	52	under	under	ADP
ftr-346	1215	53	the	the	DET
ftr-346	1215	54	standard	standard	NOUN
ftr-346	1215	55	a	a	DET
ftr-346	1215	56	portion	portion	NOUN
ftr-346	1215	57	of	of	ADP
ftr-346	1215	58	the	the	DET
ftr-346	1215	59	income	income	NOUN
ftr-346	1215	60	will	will	AUX
ftr-346	1215	61	be	be	AUX
ftr-346	1215	62	sourced	source	VERB
ftr-346	1215	63	there	there	ADV
ftr-346	1215	64	in	in	ADP
ftr-346	1215	65	any	any	DET
ftr-346	1215	66	event	event	NOUN
ftr-346	1215	67	.	.	PUNCT
ftr-346	1216	1	in	in	ADP
ftr-346	1216	2	the	the	DET
ftr-346	1216	3	same	same	ADJ
ftr-346	1216	4	vein	vein	NOUN
ftr-346	1216	5	,	,	PUNCT
ftr-346	1216	6	source	source	NOUN
ftr-346	1216	7	rules	rule	NOUN
ftr-346	1216	8	devised	devise	VERB
ftr-346	1216	9	pursuant	pursuant	ADV
ftr-346	1216	10	to	to	ADP
ftr-346	1216	11	the	the	DET
ftr-346	1216	12	standard	standard	NOUN
ftr-346	1216	13	should	should	AUX
ftr-346	1216	14	use	use	VERB
ftr-346	1216	15	reasonably	reasonably	ADV
ftr-346	1216	16	certain	certain	ADJ
ftr-346	1216	17	indicia	indicia	NOUN
ftr-346	1216	18	for	for	ADP
ftr-346	1216	19	the	the	DET
ftr-346	1216	20	place	place	NOUN
ftr-346	1216	21	of	of	ADP
ftr-346	1216	22	activities	activity	NOUN
ftr-346	1216	23	or	or	CCONJ
ftr-346	1216	24	destination	destination	NOUN
ftr-346	1216	25	.	.	PUNCT
ftr-346	1217	1	for	for	ADP
ftr-346	1217	2	example	example	NOUN
ftr-346	1217	3	,	,	PUNCT
ftr-346	1217	4	in	in	ADP
ftr-346	1217	5	determining	determine	VERB
ftr-346	1217	6	the	the	DET
ftr-346	1217	7	destination	destination	NOUN
ftr-346	1217	8	of	of	ADP
ftr-346	1217	9	goods	good	NOUN
ftr-346	1217	10	or	or	CCONJ
ftr-346	1217	11	services	service	NOUN
ftr-346	1217	12	,	,	PUNCT
ftr-346	1217	13	the	the	DET
ftr-346	1217	14	rules	rule	NOUN
ftr-346	1217	15	should	should	AUX
ftr-346	1217	16	use	use	VERB
ftr-346	1217	17	well	well	ADV
ftr-346	1217	18	-	-	PUNCT
ftr-346	1217	19	developed	develop	VERB
ftr-346	1217	20	factors	factor	NOUN
ftr-346	1217	21	such	such	ADJ
ftr-346	1217	22	as	as	ADP
ftr-346	1217	23	the	the	DET
ftr-346	1217	24	"	"	PUNCT
ftr-346	1217	25	use	use	NOUN
ftr-346	1217	26	,	,	PUNCT
ftr-346	1217	27	consumption	consumption	NOUN
ftr-346	1217	28	,	,	PUNCT
ftr-346	1217	29	or	or	CCONJ
ftr-346	1217	30	disposition	disposition	NOUN
ftr-346	1217	31	"	"	PUNCT
ftr-346	1217	32	concept	concept	NOUN
ftr-346	1217	33	that	that	PRON
ftr-346	1217	34	is	be	AUX
ftr-346	1217	35	currently	currently	ADV
ftr-346	1217	36	used	use	VERB
ftr-346	1217	37	under	under	ADP
ftr-346	1217	38	u.s	u.s	PROPN
ftr-346	1217	39	.	.	PROPN
ftr-346	1217	40	law.31	law.31	PROPN
ftr-346	1218	1	o	o	NOUN
ftr-346	1218	2	similarly	similarly	ADV
ftr-346	1218	3	,	,	PUNCT
ftr-346	1218	4	it	it	PRON
ftr-346	1218	5	would	would	AUX
ftr-346	1218	6	be	be	AUX
ftr-346	1218	7	306	306	NUM
ftr-346	1218	8	.	.	PUNCT
ftr-346	1219	1	see	see	VERB
ftr-346	1219	2	,	,	PUNCT
ftr-346	1219	3	e.g.	e.g.	ADV
ftr-346	1219	4	,	,	PUNCT
ftr-346	1219	5	christians	christians	PROPN
ftr-346	1219	6	,	,	PUNCT
ftr-346	1219	7	donaldson	donaldson	PROPN
ftr-346	1219	8	&	&	CCONJ
ftr-346	1219	9	postlewaite	postlewaite	PROPN
ftr-346	1219	10	,	,	PUNCT
ftr-346	1219	11	supra	supra	PROPN
ftr-346	1219	12	note	note	NOUN
ftr-346	1219	13	80	80	NUM
ftr-346	1219	14	,	,	PUNCT
ftr-346	1219	15	at	at	ADP
ftr-346	1219	16	2021	2021	NUM
ftr-346	1219	17	.	.	PUNCT
ftr-346	1220	1	307	307	NUM
ftr-346	1220	2	.	.	PUNCT
ftr-346	1221	1	see	see	VERB
ftr-346	1221	2	i	i	PRON
ftr-346	1221	3	d.	d.	PROPN
ftr-346	1221	4	at	at	ADP
ftr-346	1221	5	20	20	NUM
ftr-346	1221	6	.	.	PUNCT
ftr-346	1222	1	308	308	NUM
ftr-346	1222	2	.	.	PUNCT
ftr-346	1222	3	cf	cf	PROPN
ftr-346	1222	4	shay	shay	PROPN
ftr-346	1222	5	,	,	PUNCT
ftr-346	1222	6	fleming	fleming	PROPN
ftr-346	1222	7	&	&	CCONJ
ftr-346	1222	8	peroni	peroni	PROPN
ftr-346	1222	9	,	,	PUNCT
ftr-346	1222	10	source	source	NOUN
ftr-346	1222	11	rules	rule	NOUN
ftr-346	1222	12	,	,	PUNCT
ftr-346	1222	13	supra	supra	PROPN
ftr-346	1222	14	note	note	NOUN
ftr-346	1222	15	1	1	NUM
ftr-346	1222	16	,	,	PUNCT
ftr-346	1222	17	at	at	ADP
ftr-346	1222	18	140	140	NUM
ftr-346	1222	19	(	(	PUNCT
ftr-346	1222	20	arguing	argue	VERB
ftr-346	1222	21	that	that	SCONJ
ftr-346	1222	22	the	the	DET
ftr-346	1222	23	country	country	NOUN
ftr-346	1222	24	where	where	SCONJ
ftr-346	1222	25	a	a	DET
ftr-346	1222	26	service	service	NOUN
ftr-346	1222	27	provider	provider	NOUN
ftr-346	1222	28	's	's	PART
ftr-346	1222	29	extensive	extensive	ADJ
ftr-346	1222	30	human	human	ADJ
ftr-346	1222	31	capital	capital	NOUN
ftr-346	1222	32	was	be	AUX
ftr-346	1222	33	developed	develop	VERB
ftr-346	1222	34	would	would	AUX
ftr-346	1222	35	seem	seem	VERB
ftr-346	1222	36	to	to	PART
ftr-346	1222	37	have	have	VERB
ftr-346	1222	38	a	a	DET
ftr-346	1222	39	claim	claim	NOUN
ftr-346	1222	40	to	to	PART
ftr-346	1222	41	tax	tax	VERB
ftr-346	1222	42	a	a	DET
ftr-346	1222	43	portion	portion	NOUN
ftr-346	1222	44	of	of	ADP
ftr-346	1222	45	the	the	DET
ftr-346	1222	46	service	service	NOUN
ftr-346	1222	47	income	income	NOUN
ftr-346	1222	48	)	)	PUNCT
ftr-346	1222	49	.	.	PUNCT
ftr-346	1223	1	309	309	NUM
ftr-346	1223	2	.	.	PUNCT
ftr-346	1224	1	see	see	VERB
ftr-346	1224	2	graetz	graetz	PROPN
ftr-346	1224	3	&	&	CCONJ
ftr-346	1224	4	grinberg	grinberg	PROPN
ftr-346	1224	5	,	,	PUNCT
ftr-346	1224	6	supra	supra	PROPN
ftr-346	1224	7	note	note	NOUN
ftr-346	1224	8	76	76	NUM
ftr-346	1224	9	,	,	PUNCT
ftr-346	1224	10	at	at	ADP
ftr-346	1224	11	569	569	NUM
ftr-346	1224	12	.	.	PUNCT
ftr-346	1225	1	310	310	NUM
ftr-346	1225	2	.	.	PUNCT
ftr-346	1226	1	see	see	VERB
ftr-346	1226	2	reg	reg	NOUN
ftr-346	1226	3	.	.	PUNCT
ftr-346	1226	4	,	,	PUNCT
ftr-346	1226	5	§	§	PROPN
ftr-346	1226	6	1.864	1.864	NUM
ftr-346	1226	7	-	-	SYM
ftr-346	1226	8	6(b)(3)(ii	6(b)(3)(ii	NUM
ftr-346	1226	9	)	)	PUNCT
ftr-346	1226	10	.	.	PUNCT
ftr-346	1227	1	nevertheless	nevertheless	ADV
ftr-346	1227	2	,	,	PUNCT
ftr-346	1227	3	with	with	ADP
ftr-346	1227	4	the	the	DET
ftr-346	1227	5	potential	potential	NOUN
ftr-346	1227	6	for	for	ADP
ftr-346	1227	7	split	split	ADJ
ftr-346	1227	8	sourcing	sourcing	NOUN
ftr-346	1227	9	of	of	ADP
ftr-346	1227	10	income	income	NOUN
ftr-346	1227	11	between	between	ADP
ftr-346	1227	12	activities	activity	NOUN
ftr-346	1227	13	and	and	CCONJ
ftr-346	1227	14	destination	destination	NOUN
ftr-346	1227	15	countries	country	NOUN
ftr-346	1227	16	,	,	PUNCT
ftr-346	1227	17	there	there	PRON
ftr-346	1227	18	will	will	AUX
ftr-346	1227	19	be	be	AUX
ftr-346	1227	20	the	the	DET
ftr-346	1227	21	need	need	NOUN
ftr-346	1227	22	for	for	ADP
ftr-346	1227	23	more	more	ADV
ftr-346	1227	24	factual	factual	ADJ
ftr-346	1227	25	determinations	determination	NOUN
ftr-346	1227	26	than	than	ADP
ftr-346	1227	27	under	under	ADP
ftr-346	1227	28	current	current	ADJ
ftr-346	1227	29	law	law	NOUN
ftr-346	1227	30	's	's	PART
ftr-346	1227	31	single	single	ADJ
ftr-346	1227	32	source	source	NOUN
ftr-346	1227	33	approaches	approach	NOUN
ftr-346	1227	34	.	.	PUNCT
ftr-346	1228	1	2011	2011	NUM
ftr-346	1228	2	]	]	SYM
ftr-346	1228	3	623	623	NUM
ftr-346	1228	4	florida	florida	PROPN
ftr-346	1228	5	tax	tax	NOUN
ftr-346	1228	6	review	review	NOUN
ftr-346	1228	7	advisable	advisable	ADJ
ftr-346	1228	8	for	for	ADP
ftr-346	1228	9	the	the	DET
ftr-346	1228	10	location	location	NOUN
ftr-346	1228	11	of	of	ADP
ftr-346	1228	12	taxpayer	taxpayer	NOUN
ftr-346	1228	13	activities	activity	NOUN
ftr-346	1228	14	to	to	PART
ftr-346	1228	15	be	be	AUX
ftr-346	1228	16	limited	limit	VERB
ftr-346	1228	17	to	to	ADP
ftr-346	1228	18	those	those	DET
ftr-346	1228	19	jurisdictions	jurisdiction	NOUN
ftr-346	1228	20	where	where	SCONJ
ftr-346	1228	21	taxpayers	taxpayer	NOUN
ftr-346	1228	22	engage	engage	VERB
ftr-346	1228	23	in	in	ADP
ftr-346	1228	24	significant	significant	ADJ
ftr-346	1228	25	activities	activity	NOUN
ftr-346	1228	26	involving	involve	VERB
ftr-346	1228	27	manufacturing	manufacturing	NOUN
ftr-346	1228	28	,	,	PUNCT
ftr-346	1228	29	sales	sale	NOUN
ftr-346	1228	30	,	,	PUNCT
ftr-346	1228	31	development	development	NOUN
ftr-346	1228	32	,	,	PUNCT
ftr-346	1228	33	or	or	CCONJ
ftr-346	1228	34	services	service	NOUN
ftr-346	1228	35	that	that	PRON
ftr-346	1228	36	relate	relate	VERB
ftr-346	1228	37	to	to	ADP
ftr-346	1228	38	the	the	DET
ftr-346	1228	39	income	income	NOUN
ftr-346	1228	40	in	in	ADP
ftr-346	1228	41	question	question	NOUN
ftr-346	1228	42	.	.	PUNCT
ftr-346	1229	1	the	the	DET
ftr-346	1229	2	most	most	ADV
ftr-346	1229	3	important	important	ADJ
ftr-346	1229	4	administrative	administrative	ADJ
ftr-346	1229	5	issue	issue	NOUN
ftr-346	1229	6	with	with	ADP
ftr-346	1229	7	the	the	DET
ftr-346	1229	8	proposed	propose	VERB
ftr-346	1229	9	sourcing	sourcing	NOUN
ftr-346	1229	10	standard	standard	NOUN
ftr-346	1229	11	is	be	AUX
ftr-346	1229	12	determining	determine	VERB
ftr-346	1229	13	the	the	DET
ftr-346	1229	14	portions	portion	NOUN
ftr-346	1229	15	of	of	ADP
ftr-346	1229	16	income	income	NOUN
ftr-346	1229	17	that	that	PRON
ftr-346	1229	18	should	should	AUX
ftr-346	1229	19	be	be	AUX
ftr-346	1229	20	assigned	assign	VERB
ftr-346	1229	21	to	to	ADP
ftr-346	1229	22	the	the	DET
ftr-346	1229	23	different	different	ADJ
ftr-346	1229	24	components	component	NOUN
ftr-346	1229	25	.	.	PUNCT
ftr-346	1230	1	that	that	PRON
ftr-346	1230	2	is	be	AUX
ftr-346	1230	3	,	,	PUNCT
ftr-346	1230	4	once	once	SCONJ
ftr-346	1230	5	it	it	PRON
ftr-346	1230	6	is	be	AUX
ftr-346	1230	7	decided	decide	VERB
ftr-346	1230	8	that	that	SCONJ
ftr-346	1230	9	an	an	DET
ftr-346	1230	10	item	item	NOUN
ftr-346	1230	11	of	of	ADP
ftr-346	1230	12	income	income	NOUN
ftr-346	1230	13	should	should	AUX
ftr-346	1230	14	be	be	AUX
ftr-346	1230	15	divided	divide	VERB
ftr-346	1230	16	among	among	ADP
ftr-346	1230	17	the	the	DET
ftr-346	1230	18	standard	standard	NOUN
ftr-346	1230	19	's	's	PART
ftr-346	1230	20	components	component	NOUN
ftr-346	1230	21	,	,	PUNCT
ftr-346	1230	22	what	what	DET
ftr-346	1230	23	method	method	NOUN
ftr-346	1230	24	should	should	AUX
ftr-346	1230	25	be	be	AUX
ftr-346	1230	26	used	use	VERB
ftr-346	1230	27	to	to	PART
ftr-346	1230	28	make	make	VERB
ftr-346	1230	29	the	the	DET
ftr-346	1230	30	allocation	allocation	NOUN
ftr-346	1230	31	?	?	PUNCT
ftr-346	1231	1	for	for	ADP
ftr-346	1231	2	many	many	ADJ
ftr-346	1231	3	situations	situation	NOUN
ftr-346	1231	4	,	,	PUNCT
ftr-346	1231	5	there	there	PRON
ftr-346	1231	6	would	would	AUX
ftr-346	1231	7	not	not	PART
ftr-346	1231	8	be	be	AUX
ftr-346	1231	9	a	a	DET
ftr-346	1231	10	precise	precise	ADJ
ftr-346	1231	11	basis	basis	NOUN
ftr-346	1231	12	for	for	ADP
ftr-346	1231	13	making	make	VERB
ftr-346	1231	14	allocations	allocation	NOUN
ftr-346	1231	15	.	.	PUNCT
ftr-346	1232	1	for	for	ADP
ftr-346	1232	2	example	example	NOUN
ftr-346	1232	3	,	,	PUNCT
ftr-346	1232	4	it	it	PRON
ftr-346	1232	5	would	would	AUX
ftr-346	1232	6	be	be	AUX
ftr-346	1232	7	nearly	nearly	ADV
ftr-346	1232	8	impossible	impossible	ADJ
ftr-346	1232	9	to	to	PART
ftr-346	1232	10	value	value	VERB
ftr-346	1232	11	the	the	DET
ftr-346	1232	12	public	public	ADJ
ftr-346	1232	13	benefits	benefit	NOUN
ftr-346	1232	14	provided	provide	VERB
ftr-346	1232	15	by	by	ADP
ftr-346	1232	16	the	the	DET
ftr-346	1232	17	residence	residence	NOUN
ftr-346	1232	18	country	country	NOUN
ftr-346	1232	19	in	in	ADP
ftr-346	1232	20	order	order	NOUN
ftr-346	1232	21	to	to	PART
ftr-346	1232	22	determine	determine	VERB
ftr-346	1232	23	an	an	DET
ftr-346	1232	24	allocation	allocation	NOUN
ftr-346	1232	25	for	for	ADP
ftr-346	1232	26	the	the	DET
ftr-346	1232	27	residence	residence	NOUN
ftr-346	1232	28	country	country	NOUN
ftr-346	1232	29	component	component	NOUN
ftr-346	1232	30	,	,	PUNCT
ftr-346	1232	31	assuming	assume	VERB
ftr-346	1232	32	that	that	SCONJ
ftr-346	1232	33	the	the	DET
ftr-346	1232	34	allocation	allocation	NOUN
ftr-346	1232	35	of	of	ADP
ftr-346	1232	36	income	income	NOUN
ftr-346	1232	37	based	base	VERB
ftr-346	1232	38	on	on	ADP
ftr-346	1232	39	the	the	DET
ftr-346	1232	40	relative	relative	ADJ
ftr-346	1232	41	amount	amount	NOUN
ftr-346	1232	42	of	of	ADP
ftr-346	1232	43	public	public	ADJ
ftr-346	1232	44	benefits	benefit	NOUN
ftr-346	1232	45	provided	provide	VERB
ftr-346	1232	46	by	by	ADP
ftr-346	1232	47	jurisdictions	jurisdiction	NOUN
ftr-346	1232	48	is	be	AUX
ftr-346	1232	49	considered	consider	VERB
ftr-346	1232	50	appropriate.3	appropriate.3	PROPN
ftr-346	1232	51	11	11	NUM
ftr-346	1232	52	likewise	likewise	ADV
ftr-346	1232	53	,	,	PUNCT
ftr-346	1232	54	where	where	SCONJ
ftr-346	1232	55	income	income	NOUN
ftr-346	1232	56	is	be	AUX
ftr-346	1232	57	allocated	allocate	VERB
ftr-346	1232	58	to	to	ADP
ftr-346	1232	59	the	the	DET
ftr-346	1232	60	destination	destination	NOUN
ftr-346	1232	61	country	country	NOUN
ftr-346	1232	62	because	because	SCONJ
ftr-346	1232	63	a	a	DET
ftr-346	1232	64	taxpayer	taxpayer	NOUN
ftr-346	1232	65	has	have	AUX
ftr-346	1232	66	accessed	access	VERB
ftr-346	1232	67	that	that	DET
ftr-346	1232	68	country	country	NOUN
ftr-346	1232	69	's	's	PART
ftr-346	1232	70	market	market	NOUN
ftr-346	1232	71	by	by	ADP
ftr-346	1232	72	selling	sell	VERB
ftr-346	1232	73	goods	good	NOUN
ftr-346	1232	74	or	or	CCONJ
ftr-346	1232	75	services	service	NOUN
ftr-346	1232	76	into	into	ADP
ftr-346	1232	77	the	the	DET
ftr-346	1232	78	country	country	NOUN
ftr-346	1232	79	,	,	PUNCT
ftr-346	1232	80	the	the	DET
ftr-346	1232	81	value	value	NOUN
ftr-346	1232	82	of	of	ADP
ftr-346	1232	83	the	the	DET
ftr-346	1232	84	public	public	ADJ
ftr-346	1232	85	benefits	benefit	NOUN
ftr-346	1232	86	provided	provide	VERB
ftr-346	1232	87	by	by	ADP
ftr-346	1232	88	the	the	DET
ftr-346	1232	89	destination	destination	NOUN
ftr-346	1232	90	country	country	NOUN
ftr-346	1232	91	appears	appear	VERB
ftr-346	1232	92	to	to	PART
ftr-346	1232	93	be	be	AUX
ftr-346	1232	94	indeterminable	indeterminable	ADJ
ftr-346	1232	95	.	.	PUNCT
ftr-346	1233	1	in	in	ADP
ftr-346	1233	2	some	some	DET
ftr-346	1233	3	cases	case	NOUN
ftr-346	1233	4	,	,	PUNCT
ftr-346	1233	5	arm	arm	NOUN
ftr-346	1233	6	's	's	PART
ftr-346	1233	7	length	length	NOUN
ftr-346	1233	8	pricing	pricing	NOUN
ftr-346	1233	9	principles	principle	NOUN
ftr-346	1233	10	may	may	AUX
ftr-346	1233	11	provide	provide	VERB
ftr-346	1233	12	a	a	DET
ftr-346	1233	13	basis	basis	NOUN
ftr-346	1233	14	for	for	ADP
ftr-346	1233	15	making	make	VERB
ftr-346	1233	16	allocations	allocation	NOUN
ftr-346	1233	17	,	,	PUNCT
ftr-346	1233	18	but	but	CCONJ
ftr-346	1233	19	these	these	DET
ftr-346	1233	20	principles	principle	NOUN
ftr-346	1233	21	would	would	AUX
ftr-346	1233	22	only	only	ADV
ftr-346	1233	23	be	be	AUX
ftr-346	1233	24	helpful	helpful	ADJ
ftr-346	1233	25	in	in	ADP
ftr-346	1233	26	assigning	assign	VERB
ftr-346	1233	27	income	income	NOUN
ftr-346	1233	28	to	to	ADP
ftr-346	1233	29	business	business	NOUN
ftr-346	1233	30	-	-	PUNCT
ftr-346	1233	31	related	relate	VERB
ftr-346	1233	32	activities	activity	NOUN
ftr-346	1233	33	and	and	CCONJ
ftr-346	1233	34	transactions	transaction	NOUN
ftr-346	1233	35	.	.	PUNCT
ftr-346	1234	1	thus	thus	ADV
ftr-346	1234	2	,	,	PUNCT
ftr-346	1234	3	the	the	DET
ftr-346	1234	4	arm	arm	NOUN
ftr-346	1234	5	's	's	PART
ftr-346	1234	6	length	length	NOUN
ftr-346	1234	7	method	method	NOUN
ftr-346	1234	8	would	would	AUX
ftr-346	1234	9	not	not	PART
ftr-346	1234	10	be	be	AUX
ftr-346	1234	11	able	able	ADJ
ftr-346	1234	12	to	to	PART
ftr-346	1234	13	determine	determine	VERB
ftr-346	1234	14	the	the	DET
ftr-346	1234	15	portion	portion	NOUN
ftr-346	1234	16	of	of	ADP
ftr-346	1234	17	portfolio	portfolio	NOUN
ftr-346	1234	18	income	income	NOUN
ftr-346	1234	19	that	that	PRON
ftr-346	1234	20	should	should	AUX
ftr-346	1234	21	be	be	AUX
ftr-346	1234	22	allocated	allocate	VERB
ftr-346	1234	23	to	to	ADP
ftr-346	1234	24	a	a	DET
ftr-346	1234	25	residence	residence	NOUN
ftr-346	1234	26	country	country	NOUN
ftr-346	1234	27	,	,	PUNCT
ftr-346	1234	28	or	or	CCONJ
ftr-346	1234	29	the	the	DET
ftr-346	1234	30	appropriate	appropriate	ADJ
ftr-346	1234	31	allocation	allocation	NOUN
ftr-346	1234	32	of	of	ADP
ftr-346	1234	33	income	income	NOUN
ftr-346	1234	34	between	between	ADP
ftr-346	1234	35	the	the	DET
ftr-346	1234	36	country	country	NOUN
ftr-346	1234	37	of	of	ADP
ftr-346	1234	38	sales	sale	NOUN
ftr-346	1234	39	activities	activity	NOUN
ftr-346	1234	40	and	and	CCONJ
ftr-346	1234	41	the	the	DET
ftr-346	1234	42	country	country	NOUN
ftr-346	1234	43	of	of	ADP
ftr-346	1234	44	destination	destination	NOUN
ftr-346	1234	45	.	.	PUNCT
ftr-346	1235	1	yet	yet	ADV
ftr-346	1235	2	,	,	PUNCT
ftr-346	1235	3	some	some	DET
ftr-346	1235	4	allocation	allocation	NOUN
ftr-346	1235	5	is	be	AUX
ftr-346	1235	6	appropriate	appropriate	ADJ
ftr-346	1235	7	in	in	ADP
ftr-346	1235	8	light	light	NOUN
ftr-346	1235	9	of	of	ADP
ftr-346	1235	10	the	the	DET
ftr-346	1235	11	public	public	ADJ
ftr-346	1235	12	benefits	benefit	NOUN
ftr-346	1235	13	provided	provide	VERB
ftr-346	1235	14	at	at	ADP
ftr-346	1235	15	the	the	DET
ftr-346	1235	16	different	different	ADJ
ftr-346	1235	17	locations	location	NOUN
ftr-346	1235	18	.	.	PUNCT
ftr-346	1236	1	to	to	PART
ftr-346	1236	2	address	address	VERB
ftr-346	1236	3	these	these	DET
ftr-346	1236	4	difficulties	difficulty	NOUN
ftr-346	1236	5	,	,	PUNCT
ftr-346	1236	6	allocations	allocation	NOUN
ftr-346	1236	7	among	among	ADP
ftr-346	1236	8	the	the	DET
ftr-346	1236	9	components	component	NOUN
ftr-346	1236	10	of	of	ADP
ftr-346	1236	11	the	the	DET
ftr-346	1236	12	sourcing	sourcing	NOUN
ftr-346	1236	13	standard	standard	NOUN
ftr-346	1236	14	generally	generally	ADV
ftr-346	1236	15	should	should	AUX
ftr-346	1236	16	be	be	AUX
ftr-346	1236	17	made	make	VERB
ftr-346	1236	18	using	use	VERB
ftr-346	1236	19	fixed	fix	VERB
ftr-346	1236	20	percentages	percentage	NOUN
ftr-346	1236	21	that	that	PRON
ftr-346	1236	22	are	be	AUX
ftr-346	1236	23	mutually	mutually	ADV
ftr-346	1236	24	agreed	agree	VERB
ftr-346	1236	25	upon	upon	SCONJ
ftr-346	1236	26	by	by	ADP
ftr-346	1236	27	countries	country	NOUN
ftr-346	1236	28	.	.	PUNCT
ftr-346	1237	1	312	312	NUM
ftr-346	1237	2	an	an	DET
ftr-346	1237	3	inexact	inexact	ADJ
ftr-346	1237	4	allocation	allocation	NOUN
ftr-346	1237	5	using	use	VERB
ftr-346	1237	6	fixed	fix	VERB
ftr-346	1237	7	percentages	percentage	NOUN
ftr-346	1237	8	is	be	AUX
ftr-346	1237	9	the	the	DET
ftr-346	1237	10	only	only	ADJ
ftr-346	1237	11	practical	practical	ADJ
ftr-346	1237	12	approach	approach	NOUN
ftr-346	1237	13	for	for	ADP
ftr-346	1237	14	split	split	ADJ
ftr-346	1237	15	sourcing	sourcing	NOUN
ftr-346	1237	16	where	where	SCONJ
ftr-346	1237	17	it	it	PRON
ftr-346	1237	18	is	be	AUX
ftr-346	1237	19	not	not	PART
ftr-346	1237	20	possible	possible	ADJ
ftr-346	1237	21	to	to	PART
ftr-346	1237	22	determine	determine	VERB
ftr-346	1237	23	with	with	ADP
ftr-346	1237	24	any	any	DET
ftr-346	1237	25	degree	degree	NOUN
ftr-346	1237	26	of	of	ADP
ftr-346	1237	27	precision	precision	NOUN
ftr-346	1237	28	the	the	DET
ftr-346	1237	29	relative	relative	ADJ
ftr-346	1237	30	value	value	NOUN
ftr-346	1237	31	of	of	ADP
ftr-346	1237	32	311	311	NUM
ftr-346	1237	33	.	.	PUNCT
ftr-346	1238	1	in	in	ADP
ftr-346	1238	2	this	this	DET
ftr-346	1238	3	regard	regard	NOUN
ftr-346	1238	4	,	,	PUNCT
ftr-346	1238	5	several	several	ADJ
ftr-346	1238	6	leading	lead	VERB
ftr-346	1238	7	commentators	commentator	NOUN
ftr-346	1238	8	have	have	AUX
ftr-346	1238	9	expressed	express	VERB
ftr-346	1238	10	their	their	PRON
ftr-346	1238	11	opposition	opposition	NOUN
ftr-346	1238	12	to	to	ADP
ftr-346	1238	13	an	an	DET
ftr-346	1238	14	approach	approach	NOUN
ftr-346	1238	15	that	that	PRON
ftr-346	1238	16	would	would	AUX
ftr-346	1238	17	partially	partially	ADV
ftr-346	1238	18	exempt	exempt	VERB
ftr-346	1238	19	international	international	ADJ
ftr-346	1238	20	income	income	NOUN
ftr-346	1238	21	from	from	ADP
ftr-346	1238	22	the	the	DET
ftr-346	1238	23	tax	tax	NOUN
ftr-346	1238	24	bases	basis	NOUN
ftr-346	1238	25	of	of	ADP
ftr-346	1238	26	the	the	DET
ftr-346	1238	27	source	source	NOUN
ftr-346	1238	28	and	and	CCONJ
ftr-346	1238	29	residence	residence	NOUN
ftr-346	1238	30	countries	country	NOUN
ftr-346	1238	31	based	base	VERB
ftr-346	1238	32	on	on	ADP
ftr-346	1238	33	the	the	DET
ftr-346	1238	34	view	view	NOUN
ftr-346	1238	35	that	that	SCONJ
ftr-346	1238	36	international	international	ADJ
ftr-346	1238	37	income	income	NOUN
ftr-346	1238	38	receives	receive	VERB
ftr-346	1238	39	fewer	few	ADJ
ftr-346	1238	40	governmental	governmental	ADJ
ftr-346	1238	41	benefits	benefit	NOUN
ftr-346	1238	42	than	than	ADP
ftr-346	1238	43	income	income	NOUN
ftr-346	1238	44	earned	earn	VERB
ftr-346	1238	45	within	within	ADP
ftr-346	1238	46	a	a	DET
ftr-346	1238	47	taxing	tax	VERB
ftr-346	1238	48	country	country	NOUN
ftr-346	1238	49	by	by	ADP
ftr-346	1238	50	its	its	PRON
ftr-346	1238	51	residents	resident	NOUN
ftr-346	1238	52	.	.	PUNCT
ftr-346	1239	1	see	see	VERB
ftr-346	1239	2	fleming	fleming	PROPN
ftr-346	1239	3	,	,	PUNCT
ftr-346	1239	4	peroni	peroni	PROPN
ftr-346	1239	5	&	&	CCONJ
ftr-346	1239	6	shay	shay	PROPN
ftr-346	1239	7	,	,	PUNCT
ftr-346	1239	8	fairness	fairness	NOUN
ftr-346	1239	9	,	,	PUNCT
ftr-346	1239	10	supra	supra	PROPN
ftr-346	1239	11	note	note	NOUN
ftr-346	1239	12	165	165	NUM
ftr-346	1239	13	,	,	PUNCT
ftr-346	1239	14	at	at	ADP
ftr-346	1239	15	334	334	NUM
ftr-346	1239	16	-	-	SYM
ftr-346	1239	17	37	37	NUM
ftr-346	1239	18	.	.	PUNCT
ftr-346	1240	1	the	the	DET
ftr-346	1240	2	commentators	commentator	NOUN
ftr-346	1240	3	object	object	VERB
ftr-346	1240	4	to	to	ADP
ftr-346	1240	5	this	this	DET
ftr-346	1240	6	approach	approach	NOUN
ftr-346	1240	7	in	in	ADP
ftr-346	1240	8	part	part	NOUN
ftr-346	1240	9	because	because	SCONJ
ftr-346	1240	10	the	the	DET
ftr-346	1240	11	approximate	approximate	ADJ
ftr-346	1240	12	cost	cost	NOUN
ftr-346	1240	13	of	of	ADP
ftr-346	1240	14	the	the	DET
ftr-346	1240	15	government	government	NOUN
ftr-346	1240	16	benefits	benefit	NOUN
ftr-346	1240	17	provided	provide	VERB
ftr-346	1240	18	by	by	ADP
ftr-346	1240	19	the	the	DET
ftr-346	1240	20	countries	country	NOUN
ftr-346	1240	21	involved	involve	VERB
ftr-346	1240	22	is	be	AUX
ftr-346	1240	23	not	not	PART
ftr-346	1240	24	capable	capable	ADJ
ftr-346	1240	25	of	of	ADP
ftr-346	1240	26	being	be	AUX
ftr-346	1240	27	measured	measure	VERB
ftr-346	1240	28	.	.	PUNCT
ftr-346	1241	1	see	see	VERB
ftr-346	1241	2	i	i	PRON
ftr-346	1241	3	d.	d.	PROPN
ftr-346	1241	4	at	at	ADP
ftr-346	1241	5	336	336	NUM
ftr-346	1241	6	-	-	SYM
ftr-346	1241	7	37	37	NUM
ftr-346	1241	8	.	.	PUNCT
ftr-346	1242	1	312	312	NUM
ftr-346	1242	2	.	.	PUNCT
ftr-346	1243	1	the	the	DET
ftr-346	1243	2	determination	determination	NOUN
ftr-346	1243	3	of	of	ADP
ftr-346	1243	4	these	these	DET
ftr-346	1243	5	percentages	percentage	NOUN
ftr-346	1243	6	should	should	AUX
ftr-346	1243	7	generally	generally	ADV
ftr-346	1243	8	be	be	AUX
ftr-346	1243	9	made	make	VERB
ftr-346	1243	10	based	base	VERB
ftr-346	1243	11	on	on	ADP
ftr-346	1243	12	a	a	DET
ftr-346	1243	13	rough	rough	ADJ
ftr-346	1243	14	evaluation	evaluation	NOUN
ftr-346	1243	15	of	of	ADP
ftr-346	1243	16	the	the	DET
ftr-346	1243	17	amount	amount	NOUN
ftr-346	1243	18	of	of	ADP
ftr-346	1243	19	public	public	ADJ
ftr-346	1243	20	benefits	benefit	NOUN
ftr-346	1243	21	provided	provide	VERB
ftr-346	1243	22	by	by	ADP
ftr-346	1243	23	the	the	DET
ftr-346	1243	24	residence	residence	NOUN
ftr-346	1243	25	,	,	PUNCT
ftr-346	1243	26	activities	activity	NOUN
ftr-346	1243	27	,	,	PUNCT
ftr-346	1243	28	and	and	CCONJ
ftr-346	1243	29	destination	destination	NOUN
ftr-346	1243	30	countries	country	NOUN
ftr-346	1243	31	.	.	PUNCT
ftr-346	1244	1	however	however	ADV
ftr-346	1244	2	,	,	PUNCT
ftr-346	1244	3	as	as	SCONJ
ftr-346	1244	4	mentioned	mention	VERB
ftr-346	1244	5	previously	previously	ADV
ftr-346	1244	6	,	,	PUNCT
ftr-346	1244	7	it	it	PRON
ftr-346	1244	8	may	may	AUX
ftr-346	1244	9	be	be	AUX
ftr-346	1244	10	appropriate	appropriate	ADJ
ftr-346	1244	11	also	also	ADV
ftr-346	1244	12	to	to	PART
ftr-346	1244	13	take	take	VERB
ftr-346	1244	14	into	into	ADP
ftr-346	1244	15	account	account	NOUN
ftr-346	1244	16	equity	equity	NOUN
ftr-346	1244	17	considerations	consideration	NOUN
ftr-346	1244	18	underlying	underlie	VERB
ftr-346	1244	19	ability	ability	NOUN
ftr-346	1244	20	-	-	PUNCT
ftr-346	1244	21	to	to	ADP
ftr-346	1244	22	-	-	PUNCT
ftr-346	1244	23	pay	pay	VERB
ftr-346	1244	24	taxation	taxation	NOUN
ftr-346	1244	25	in	in	ADP
ftr-346	1244	26	determining	determine	VERB
ftr-346	1244	27	the	the	DET
ftr-346	1244	28	portion	portion	NOUN
ftr-346	1244	29	of	of	ADP
ftr-346	1244	30	the	the	DET
ftr-346	1244	31	income	income	NOUN
ftr-346	1244	32	that	that	PRON
ftr-346	1244	33	is	be	AUX
ftr-346	1244	34	sourced	source	VERB
ftr-346	1244	35	to	to	ADP
ftr-346	1244	36	the	the	DET
ftr-346	1244	37	country	country	NOUN
ftr-346	1244	38	of	of	ADP
ftr-346	1244	39	residence	residence	NOUN
ftr-346	1244	40	.	.	PUNCT
ftr-346	1245	1	see	see	VERB
ftr-346	1245	2	supra	supra	PROPN
ftr-346	1245	3	notes	note	VERB
ftr-346	1245	4	183	183	NUM
ftr-346	1245	5	-	-	SYM
ftr-346	1245	6	85	85	NUM
ftr-346	1245	7	and	and	CCONJ
ftr-346	1245	8	accompanying	accompany	VERB
ftr-346	1245	9	text	text	NOUN
ftr-346	1245	10	.	.	PUNCT
ftr-346	1246	1	624	624	NUM
ftr-346	1247	1	[	[	X
ftr-346	1247	2	vol	vol	NOUN
ftr-346	1247	3	.	.	PUNCT
ftr-346	1248	1	11:7	11:7	NUM
ftr-346	1248	2	sourcing	sourcing	NOUN
ftr-346	1248	3	income	income	NOUN
ftr-346	1248	4	among	among	ADP
ftr-346	1248	5	nations	nation	NOUN
ftr-346	1248	6	government	government	NOUN
ftr-346	1248	7	benefits	benefit	NOUN
ftr-346	1248	8	provided	provide	VERB
ftr-346	1248	9	by	by	ADP
ftr-346	1248	10	countries	country	NOUN
ftr-346	1248	11	.	.	PUNCT
ftr-346	1249	1	and	and	CCONJ
ftr-346	1249	2	such	such	DET
ftr-346	1249	3	an	an	DET
ftr-346	1249	4	approach	approach	NOUN
ftr-346	1249	5	is	be	AUX
ftr-346	1249	6	superior	superior	ADJ
ftr-346	1249	7	to	to	ADP
ftr-346	1249	8	no	no	DET
ftr-346	1249	9	allocation	allocation	NOUN
ftr-346	1249	10	at	at	ADV
ftr-346	1249	11	all	all	ADV
ftr-346	1249	12	because	because	SCONJ
ftr-346	1249	13	it	it	PRON
ftr-346	1249	14	at	at	ADP
ftr-346	1249	15	least	least	ADJ
ftr-346	1249	16	recognizes	recognize	VERB
ftr-346	1249	17	that	that	SCONJ
ftr-346	1249	18	more	more	ADJ
ftr-346	1249	19	than	than	ADP
ftr-346	1249	20	one	one	NUM
ftr-346	1249	21	country	country	NOUN
ftr-346	1249	22	is	be	AUX
ftr-346	1249	23	providing	provide	VERB
ftr-346	1249	24	significant	significant	ADJ
ftr-346	1249	25	government	government	NOUN
ftr-346	1249	26	benefits	benefit	NOUN
ftr-346	1249	27	that	that	PRON
ftr-346	1249	28	relate	relate	VERB
ftr-346	1249	29	to	to	ADP
ftr-346	1249	30	the	the	DET
ftr-346	1249	31	income	income	NOUN
ftr-346	1249	32	.	.	PUNCT
ftr-346	1250	1	3	3	NUM
ftr-346	1250	2	as	as	ADP
ftr-346	1250	3	an	an	DET
ftr-346	1250	4	illustration	illustration	NOUN
ftr-346	1250	5	of	of	ADP
ftr-346	1250	6	this	this	DET
ftr-346	1250	7	approach	approach	NOUN
ftr-346	1250	8	,	,	PUNCT
ftr-346	1250	9	countries	country	NOUN
ftr-346	1250	10	may	may	AUX
ftr-346	1250	11	decide	decide	VERB
ftr-346	1250	12	that	that	DET
ftr-346	1250	13	service	service	NOUN
ftr-346	1250	14	income	income	NOUN
ftr-346	1250	15	should	should	AUX
ftr-346	1250	16	be	be	AUX
ftr-346	1250	17	allocated	allocate	VERB
ftr-346	1250	18	by	by	ADP
ftr-346	1250	19	assigning	assign	VERB
ftr-346	1250	20	one	one	NUM
ftr-346	1250	21	third	third	NOUN
ftr-346	1250	22	of	of	ADP
ftr-346	1250	23	the	the	DET
ftr-346	1250	24	income	income	NOUN
ftr-346	1250	25	to	to	ADP
ftr-346	1250	26	each	each	PRON
ftr-346	1250	27	of	of	ADP
ftr-346	1250	28	the	the	DET
ftr-346	1250	29	countries	country	NOUN
ftr-346	1250	30	where	where	SCONJ
ftr-346	1250	31	the	the	DET
ftr-346	1250	32	services	service	NOUN
ftr-346	1250	33	are	be	AUX
ftr-346	1250	34	performed	perform	VERB
ftr-346	1250	35	,	,	PUNCT
ftr-346	1250	36	where	where	SCONJ
ftr-346	1250	37	the	the	DET
ftr-346	1250	38	services	service	NOUN
ftr-346	1250	39	are	be	AUX
ftr-346	1250	40	used	use	VERB
ftr-346	1250	41	or	or	CCONJ
ftr-346	1250	42	consumed	consume	VERB
ftr-346	1250	43	,	,	PUNCT
ftr-346	1250	44	and	and	CCONJ
ftr-346	1250	45	where	where	SCONJ
ftr-346	1250	46	the	the	DET
ftr-346	1250	47	taxpayer	taxpayer	NOUN
ftr-346	1250	48	resides.314	resides.314	VERB
ftr-346	1250	49	the	the	DET
ftr-346	1250	50	use	use	NOUN
ftr-346	1250	51	of	of	ADP
ftr-346	1250	52	fixed	fix	VERB
ftr-346	1250	53	percentage	percentage	NOUN
ftr-346	1250	54	allocations	allocation	NOUN
ftr-346	1250	55	to	to	PART
ftr-346	1250	56	source	source	NOUN
ftr-346	1250	57	income	income	NOUN
ftr-346	1250	58	has	have	VERB
ftr-346	1250	59	support	support	NOUN
ftr-346	1250	60	under	under	ADP
ftr-346	1250	61	current	current	ADJ
ftr-346	1250	62	law	law	NOUN
ftr-346	1250	63	.	.	PUNCT
ftr-346	1251	1	for	for	ADP
ftr-346	1251	2	income	income	NOUN
ftr-346	1251	3	that	that	PRON
ftr-346	1251	4	is	be	AUX
ftr-346	1251	5	attributable	attributable	ADJ
ftr-346	1251	6	to	to	ADP
ftr-346	1251	7	transportation	transportation	NOUN
ftr-346	1251	8	that	that	PRON
ftr-346	1251	9	either	either	CCONJ
ftr-346	1251	10	begins	begin	VERB
ftr-346	1251	11	or	or	CCONJ
ftr-346	1251	12	ends	end	VERB
ftr-346	1251	13	in	in	ADP
ftr-346	1251	14	the	the	DET
ftr-346	1251	15	united	united	PROPN
ftr-346	1251	16	states	states	PROPN
ftr-346	1251	17	,	,	PUNCT
ftr-346	1251	18	the	the	DET
ftr-346	1251	19	current	current	ADJ
ftr-346	1251	20	u.s	u.s	PROPN
ftr-346	1251	21	.	.	PROPN
ftr-346	1251	22	rules	rule	NOUN
ftr-346	1251	23	treat	treat	VERB
ftr-346	1251	24	50	50	NUM
ftr-346	1251	25	percent	percent	NOUN
ftr-346	1251	26	of	of	ADP
ftr-346	1251	27	the	the	DET
ftr-346	1251	28	gross	gross	ADJ
ftr-346	1251	29	income	income	NOUN
ftr-346	1251	30	as	as	ADP
ftr-346	1251	31	u.s	u.s	PROPN
ftr-346	1251	32	.	.	PROPN
ftr-346	1251	33	source	source	NOUN
ftr-346	1251	34	and	and	CCONJ
ftr-346	1251	35	50	50	NUM
ftr-346	1251	36	percent	percent	NOUN
ftr-346	1251	37	as	as	ADP
ftr-346	1251	38	foreign	foreign	ADJ
ftr-346	1251	39	source	source	NOUN
ftr-346	1251	40	.	.	PUNCT
ftr-346	1252	1	31s	31s	PROPN
ftr-346	1252	2	the	the	DET
ftr-346	1252	3	u.s	u.s	PROPN
ftr-346	1252	4	.	.	PROPN
ftr-346	1252	5	rules	rule	NOUN
ftr-346	1252	6	also	also	ADV
ftr-346	1252	7	use	use	VERB
ftr-346	1252	8	a	a	DET
ftr-346	1252	9	50	50	NUM
ftr-346	1252	10	-	-	SYM
ftr-346	1252	11	50	50	NUM
ftr-346	1252	12	method	method	NOUN
ftr-346	1252	13	to	to	PART
ftr-346	1252	14	source	source	VERB
ftr-346	1252	15	international	international	ADJ
ftr-346	1252	16	communications	communication	NOUN
ftr-346	1252	17	income	income	NOUN
ftr-346	1252	18	that	that	PRON
ftr-346	1252	19	is	be	AUX
ftr-346	1252	20	earned	earn	VERB
ftr-346	1252	21	by	by	ADP
ftr-346	1252	22	u.s	u.s	PROPN
ftr-346	1252	23	.	.	PROPN
ftr-346	1252	24	persons.1	persons.1	NOUN
ftr-346	1252	25	similarly	similarly	ADV
ftr-346	1252	26	,	,	PUNCT
ftr-346	1252	27	income	income	NOUN
ftr-346	1252	28	from	from	ADP
ftr-346	1252	29	the	the	DET
ftr-346	1252	30	manufacture	manufacture	NOUN
ftr-346	1252	31	and	and	CCONJ
ftr-346	1252	32	sale	sale	NOUN
ftr-346	1252	33	of	of	ADP
ftr-346	1252	34	inventory	inventory	NOUN
ftr-346	1252	35	is	be	AUX
ftr-346	1252	36	generally	generally	ADV
ftr-346	1252	37	sourced	source	VERB
ftr-346	1252	38	by	by	ADP
ftr-346	1252	39	allocating	allocate	VERB
ftr-346	1252	40	50	50	NUM
ftr-346	1252	41	percent	percent	NOUN
ftr-346	1252	42	of	of	ADP
ftr-346	1252	43	income	income	NOUN
ftr-346	1252	44	to	to	ADP
ftr-346	1252	45	the	the	DET
ftr-346	1252	46	place	place	NOUN
ftr-346	1252	47	of	of	ADP
ftr-346	1252	48	manufacturing	manufacturing	NOUN
ftr-346	1252	49	and	and	CCONJ
ftr-346	1252	50	50	50	NUM
ftr-346	1252	51	percent	percent	NOUN
ftr-346	1252	52	of	of	ADP
ftr-346	1252	53	the	the	DET
ftr-346	1252	54	income	income	NOUN
ftr-346	1252	55	to	to	ADP
ftr-346	1252	56	the	the	DET
ftr-346	1252	57	place	place	NOUN
ftr-346	1252	58	of	of	ADP
ftr-346	1252	59	sales.317	sales.317	NOUN
ftr-346	1252	60	furthermore	furthermore	ADV
ftr-346	1252	61	,	,	PUNCT
ftr-346	1252	62	the	the	DET
ftr-346	1252	63	apportionment	apportionment	ADJ
ftr-346	1252	64	formulas	formula	NOUN
ftr-346	1252	65	used	use	VERB
ftr-346	1252	66	by	by	ADP
ftr-346	1252	67	u.s	u.s	PROPN
ftr-346	1252	68	.	.	PROPN
ftr-346	1252	69	states	state	NOUN
ftr-346	1252	70	provide	provide	VERB
ftr-346	1252	71	analogous	analogous	ADJ
ftr-346	1252	72	support	support	NOUN
ftr-346	1252	73	for	for	ADP
ftr-346	1252	74	using	use	VERB
ftr-346	1252	75	fixed	fix	VERB
ftr-346	1252	76	percentages	percentage	NOUN
ftr-346	1252	77	in	in	ADP
ftr-346	1252	78	sourcing	source	VERB
ftr-346	1252	79	income	income	NOUN
ftr-346	1252	80	.	.	PUNCT
ftr-346	1253	1	these	these	DET
ftr-346	1253	2	formulas	formula	NOUN
ftr-346	1253	3	typically	typically	ADV
ftr-346	1253	4	apportion	apportion	VERB
ftr-346	1253	5	income	income	NOUN
ftr-346	1253	6	among	among	ADP
ftr-346	1253	7	states	state	NOUN
ftr-346	1253	8	by	by	ADP
ftr-346	1253	9	using	use	VERB
ftr-346	1253	10	fixed	fix	VERB
ftr-346	1253	11	percentage	percentage	NOUN
ftr-346	1253	12	factors	factor	NOUN
ftr-346	1253	13	for	for	ADP
ftr-346	1253	14	example	example	NOUN
ftr-346	1253	15	,	,	PUNCT
ftr-346	1253	16	an	an	DET
ftr-346	1253	17	equally	equally	ADV
ftr-346	1253	18	weighted	weight	VERB
ftr-346	1253	19	threefactor	threefactor	NOUN
ftr-346	1253	20	formula	formula	NOUN
ftr-346	1253	21	that	that	PRON
ftr-346	1253	22	takes	take	VERB
ftr-346	1253	23	into	into	ADP
ftr-346	1253	24	account	account	NOUN
ftr-346	1253	25	the	the	DET
ftr-346	1253	26	location	location	NOUN
ftr-346	1253	27	of	of	ADP
ftr-346	1253	28	sales	sale	NOUN
ftr-346	1253	29	,	,	PUNCT
ftr-346	1253	30	payroll	payroll	NOUN
ftr-346	1253	31	costs	cost	NOUN
ftr-346	1253	32	,	,	PUNCT
ftr-346	1253	33	and	and	CCONJ
ftr-346	1253	34	318assets	318assets	PROPN
ftr-346	1253	35	.	.	PUNCT
ftr-346	1254	1	recently	recently	ADV
ftr-346	1254	2	,	,	PUNCT
ftr-346	1254	3	some	some	DET
ftr-346	1254	4	commentators	commentator	NOUN
ftr-346	1254	5	have	have	AUX
ftr-346	1254	6	proposed	propose	VERB
ftr-346	1254	7	using	use	VERB
ftr-346	1254	8	similar	similar	ADJ
ftr-346	1254	9	formula	formula	NOUN
ftr-346	1254	10	apportionment	apportionment	ADJ
ftr-346	1254	11	schemes	scheme	NOUN
ftr-346	1254	12	in	in	ADP
ftr-346	1254	13	lieu	lieu	NOUN
ftr-346	1254	14	of	of	ADP
ftr-346	1254	15	transfer	transfer	NOUN
ftr-346	1254	16	pricing	pricing	NOUN
ftr-346	1254	17	to	to	PART
ftr-346	1254	18	allocate	allocate	VERB
ftr-346	1254	19	income	income	NOUN
ftr-346	1254	20	among	among	ADP
ftr-346	1254	21	affiliated	affiliated	ADJ
ftr-346	1254	22	corporations	corporation	NOUN
ftr-346	1254	23	.	.	PUNCT
ftr-346	1255	1	3	3	NUM
ftr-346	1255	2	19	19	NUM
ftr-346	1255	3	these	these	DET
ftr-346	1255	4	measures	measure	NOUN
ftr-346	1255	5	reflect	reflect	VERB
ftr-346	1255	6	a	a	DET
ftr-346	1255	7	judgment	judgment	NOUN
ftr-346	1255	8	that	that	SCONJ
ftr-346	1255	9	where	where	SCONJ
ftr-346	1255	10	more	more	ADV
ftr-346	1255	11	precise	precise	ADJ
ftr-346	1255	12	allocations	allocation	NOUN
ftr-346	1255	13	are	be	AUX
ftr-346	1255	14	unavailable	unavailable	ADJ
ftr-346	1255	15	or	or	CCONJ
ftr-346	1255	16	too	too	ADV
ftr-346	1255	17	difficult	difficult	ADJ
ftr-346	1255	18	,	,	PUNCT
ftr-346	1255	19	a	a	DET
ftr-346	1255	20	reasonable	reasonable	ADJ
ftr-346	1255	21	allocation	allocation	NOUN
ftr-346	1255	22	of	of	ADP
ftr-346	1255	23	tax	tax	NOUN
ftr-346	1255	24	jurisdiction	jurisdiction	NOUN
ftr-346	1255	25	based	base	VERB
ftr-346	1255	26	on	on	ADP
ftr-346	1255	27	fixed	fix	VERB
ftr-346	1255	28	percentages	percentage	NOUN
ftr-346	1255	29	is	be	AUX
ftr-346	1255	30	superior	superior	ADJ
ftr-346	1255	31	to	to	ADP
ftr-346	1255	32	no	no	DET
ftr-346	1255	33	allocation	allocation	NOUN
ftr-346	1255	34	whatsoever	whatsoever	ADV
ftr-346	1255	35	.	.	PUNCT
ftr-346	1256	1	as	as	SCONJ
ftr-346	1256	2	alluded	allude	VERB
ftr-346	1256	3	to	to	ADP
ftr-346	1256	4	above	above	ADV
ftr-346	1256	5	,	,	PUNCT
ftr-346	1256	6	it	it	PRON
ftr-346	1256	7	would	would	AUX
ftr-346	1256	8	be	be	AUX
ftr-346	1256	9	appropriate	appropriate	ADJ
ftr-346	1256	10	to	to	PART
ftr-346	1256	11	use	use	VERB
ftr-346	1256	12	arm	arm	NOUN
ftr-346	1256	13	's	's	PART
ftr-346	1256	14	length	length	NOUN
ftr-346	1256	15	pricing	pricing	NOUN
ftr-346	1256	16	principles	principle	NOUN
ftr-346	1256	17	to	to	PART
ftr-346	1256	18	allocate	allocate	VERB
ftr-346	1256	19	income	income	NOUN
ftr-346	1256	20	within	within	ADP
ftr-346	1256	21	the	the	DET
ftr-346	1256	22	activities	activity	NOUN
ftr-346	1256	23	component	component	NOUN
ftr-346	1256	24	.	.	PUNCT
ftr-346	1257	1	for	for	ADP
ftr-346	1257	2	example	example	NOUN
ftr-346	1257	3	,	,	PUNCT
ftr-346	1257	4	in	in	ADP
ftr-346	1257	5	lieu	lieu	NOUN
ftr-346	1257	6	of	of	ADP
ftr-346	1257	7	the	the	DET
ftr-346	1257	8	50	50	NUM
ftr-346	1257	9	-	-	SYM
ftr-346	1257	10	50	50	NUM
ftr-346	1257	11	method	method	NOUN
ftr-346	1257	12	generally	generally	ADV
ftr-346	1257	13	used	use	VERB
ftr-346	1257	14	under	under	ADP
ftr-346	1257	15	u.s	u.s	PROPN
ftr-346	1257	16	.	.	PROPN
ftr-346	1257	17	law	law	NOUN
ftr-346	1257	18	to	to	ADP
ftr-346	1257	19	313	313	NUM
ftr-346	1257	20	.	.	PUNCT
ftr-346	1258	1	moreover	moreover	ADV
ftr-346	1258	2	,	,	PUNCT
ftr-346	1258	3	an	an	DET
ftr-346	1258	4	inexact	inexact	ADJ
ftr-346	1258	5	method	method	NOUN
ftr-346	1258	6	of	of	ADP
ftr-346	1258	7	allocating	allocate	VERB
ftr-346	1258	8	income	income	NOUN
ftr-346	1258	9	should	should	AUX
ftr-346	1258	10	not	not	PART
ftr-346	1258	11	be	be	AUX
ftr-346	1258	12	viewed	view	VERB
ftr-346	1258	13	as	as	ADP
ftr-346	1258	14	inappropriate	inappropriate	ADJ
ftr-346	1258	15	given	give	VERB
ftr-346	1258	16	that	that	SCONJ
ftr-346	1258	17	the	the	DET
ftr-346	1258	18	benefits	benefit	NOUN
ftr-346	1258	19	principle	principle	NOUN
ftr-346	1258	20	's	's	PART
ftr-346	1258	21	equity	equity	NOUN
ftr-346	1258	22	basis	basis	NOUN
ftr-346	1258	23	for	for	ADP
ftr-346	1258	24	sourcing	sourcing	NOUN
ftr-346	1258	25	is	be	AUX
ftr-346	1258	26	somewhat	somewhat	ADV
ftr-346	1258	27	imprecise	imprecise	ADJ
ftr-346	1258	28	in	in	ADP
ftr-346	1258	29	light	light	NOUN
ftr-346	1258	30	of	of	ADP
ftr-346	1258	31	the	the	DET
ftr-346	1258	32	value	value	NOUN
ftr-346	1258	33	judgments	judgment	NOUN
ftr-346	1258	34	involved	involve	VERB
ftr-346	1258	35	.	.	PUNCT
ftr-346	1259	1	see	see	VERB
ftr-346	1259	2	supra	supra	PROPN
ftr-346	1259	3	notes	note	VERB
ftr-346	1259	4	155	155	NUM
ftr-346	1259	5	-	-	SYM
ftr-346	1259	6	157	157	NUM
ftr-346	1259	7	,	,	PUNCT
ftr-346	1259	8	182	182	NUM
ftr-346	1259	9	and	and	CCONJ
ftr-346	1259	10	accompanying	accompany	VERB
ftr-346	1259	11	text	text	NOUN
ftr-346	1259	12	.	.	PUNCT
ftr-346	1260	1	314	314	NUM
ftr-346	1260	2	.	.	PUNCT
ftr-346	1261	1	cf	cf	NOUN
ftr-346	1261	2	bell	bell	PROPN
ftr-346	1261	3	,	,	PUNCT
ftr-346	1261	4	supra	supra	PROPN
ftr-346	1261	5	note	note	NOUN
ftr-346	1261	6	270	270	NUM
ftr-346	1261	7	(	(	PUNCT
ftr-346	1261	8	indian	indian	ADJ
ftr-346	1261	9	official	official	NOUN
ftr-346	1261	10	quoted	quote	VERB
ftr-346	1261	11	as	as	ADP
ftr-346	1261	12	stating	state	VERB
ftr-346	1261	13	that	that	SCONJ
ftr-346	1261	14	giving	give	VERB
ftr-346	1261	15	the	the	DET
ftr-346	1261	16	residence	residence	NOUN
ftr-346	1261	17	and	and	CCONJ
ftr-346	1261	18	source	source	NOUN
ftr-346	1261	19	countries	country	NOUN
ftr-346	1261	20	the	the	DET
ftr-346	1261	21	rights	right	NOUN
ftr-346	1261	22	to	to	PART
ftr-346	1261	23	tax	tax	VERB
ftr-346	1261	24	one	one	NUM
ftr-346	1261	25	half	half	NOUN
ftr-346	1261	26	of	of	ADP
ftr-346	1261	27	certain	certain	ADJ
ftr-346	1261	28	income	income	NOUN
ftr-346	1261	29	that	that	PRON
ftr-346	1261	30	originates	originate	NOUN
ftr-346	1261	31	in	in	ADP
ftr-346	1261	32	india	india	PROPN
ftr-346	1261	33	"	"	PUNCT
ftr-346	1261	34	would	would	AUX
ftr-346	1261	35	be	be	AUX
ftr-346	1261	36	an	an	DET
ftr-346	1261	37	amicable	amicable	ADJ
ftr-346	1261	38	resolution	resolution	NOUN
ftr-346	1261	39	of	of	ADP
ftr-346	1261	40	the	the	DET
ftr-346	1261	41	problem	problem	NOUN
ftr-346	1261	42	"	"	PUNCT
ftr-346	1261	43	)	)	PUNCT
ftr-346	1261	44	.	.	PUNCT
ftr-346	1262	1	315	315	NUM
ftr-346	1262	2	.	.	PUNCT
ftr-346	1262	3	see	see	VERB
ftr-346	1262	4	i.r.c	i.r.c	NOUN
ftr-346	1262	5	.	.	PUNCT
ftr-346	1263	1	§	§	PROPN
ftr-346	1263	2	863(c	863(c	PROPN
ftr-346	1263	3	)	)	PUNCT
ftr-346	1263	4	.	.	PUNCT
ftr-346	1264	1	316	316	NUM
ftr-346	1264	2	.	.	PUNCT
ftr-346	1264	3	see	see	VERB
ftr-346	1264	4	i.r.c	i.r.c	NOUN
ftr-346	1264	5	.	.	PUNCT
ftr-346	1265	1	§	§	PROPN
ftr-346	1265	2	863(e	863(e	PROPN
ftr-346	1265	3	)	)	PUNCT
ftr-346	1265	4	.	.	PUNCT
ftr-346	1266	1	317	317	NUM
ftr-346	1266	2	.	.	PUNCT
ftr-346	1267	1	see	see	VERB
ftr-346	1267	2	reg	reg	NOUN
ftr-346	1267	3	.	.	PUNCT
ftr-346	1268	1	§	§	PROPN
ftr-346	1268	2	1.863	1.863	NUM
ftr-346	1268	3	-	-	SYM
ftr-346	1268	4	3	3	NUM
ftr-346	1268	5	.	.	NUM
ftr-346	1268	6	318	318	NUM
ftr-346	1268	7	.	.	PUNCT
ftr-346	1269	1	see	see	VERB
ftr-346	1269	2	charles	charles	PROPN
ftr-346	1269	3	e.	e.	PROPN
ftr-346	1269	4	mcclure	mcclure	PROPN
ftr-346	1269	5	,	,	PUNCT
ftr-346	1269	6	jr	jr	PROPN
ftr-346	1269	7	.	.	PROPN
ftr-346	1269	8	,	,	PUNCT
ftr-346	1269	9	legislative	legislative	ADJ
ftr-346	1269	10	,	,	PUNCT
ftr-346	1269	11	judicial	judicial	ADJ
ftr-346	1269	12	,	,	PUNCT
ftr-346	1269	13	soft	soft	ADJ
ftr-346	1269	14	law	law	NOUN
ftr-346	1269	15	,	,	PUNCT
ftr-346	1269	16	and	and	CCONJ
ftr-346	1269	17	cooperative	cooperative	ADJ
ftr-346	1269	18	approaches	approach	NOUN
ftr-346	1269	19	to	to	ADP
ftr-346	1269	20	harmonizing	harmonize	VERB
ftr-346	1269	21	corporate	corporate	ADJ
ftr-346	1269	22	income	income	NOUN
ftr-346	1269	23	taxes	taxis	NOUN
ftr-346	1269	24	in	in	ADP
ftr-346	1269	25	the	the	DET
ftr-346	1269	26	us	us	PROPN
ftr-346	1269	27	and	and	CCONJ
ftr-346	1269	28	the	the	DET
ftr-346	1269	29	eu	eu	PROPN
ftr-346	1269	30	,	,	PUNCT
ftr-346	1269	31	14	14	NUM
ftr-346	1269	32	colum	colum	NOUN
ftr-346	1269	33	.	.	PUNCT
ftr-346	1270	1	j.	j.	PROPN
ftr-346	1270	2	eur	eur	PROPN
ftr-346	1270	3	.	.	PUNCT
ftr-346	1271	1	l.	l.	PROPN
ftr-346	1271	2	377	377	NUM
ftr-346	1271	3	,	,	PUNCT
ftr-346	1271	4	420	420	NUM
ftr-346	1271	5	-	-	SYM
ftr-346	1271	6	21	21	NUM
ftr-346	1271	7	(	(	PUNCT
ftr-346	1271	8	2008	2008	NUM
ftr-346	1271	9	)	)	PUNCT
ftr-346	1271	10	(	(	PUNCT
ftr-346	1271	11	describing	describe	VERB
ftr-346	1271	12	the	the	DET
ftr-346	1271	13	formulary	formulary	ADJ
ftr-346	1271	14	methods	method	NOUN
ftr-346	1271	15	used	use	VERB
ftr-346	1271	16	by	by	ADP
ftr-346	1271	17	u.s	u.s	PROPN
ftr-346	1271	18	.	.	PROPN
ftr-346	1271	19	states	state	NOUN
ftr-346	1271	20	to	to	PART
ftr-346	1271	21	apportion	apportion	VERB
ftr-346	1271	22	business	business	NOUN
ftr-346	1271	23	income	income	NOUN
ftr-346	1271	24	)	)	PUNCT
ftr-346	1271	25	.	.	PUNCT
ftr-346	1272	1	319	319	NUM
ftr-346	1272	2	.	.	PUNCT
ftr-346	1273	1	see	see	VERB
ftr-346	1273	2	,	,	PUNCT
ftr-346	1273	3	e.g.	e.g.	ADV
ftr-346	1273	4	,	,	PUNCT
ftr-346	1273	5	avi	avi	NOUN
ftr-346	1273	6	-	-	PUNCT
ftr-346	1273	7	yonah	yonah	ADJ
ftr-346	1273	8	,	,	PUNCT
ftr-346	1273	9	clausing	clausing	NOUN
ftr-346	1273	10	&	&	CCONJ
ftr-346	1273	11	durst	durst	PROPN
ftr-346	1273	12	,	,	PUNCT
ftr-346	1273	13	supra	supra	NOUN
ftr-346	1273	14	note	note	NOUN
ftr-346	1273	15	136	136	NUM
ftr-346	1273	16	.	.	PUNCT
ftr-346	1274	1	6252011	6252011	NUM
ftr-346	1274	2	]	]	PUNCT
ftr-346	1274	3	florida	florida	PROPN
ftr-346	1274	4	tax	tax	PROPN
ftr-346	1274	5	review	review	NOUN
ftr-346	1274	6	allocate	allocate	NOUN
ftr-346	1274	7	income	income	NOUN
ftr-346	1274	8	between	between	ADP
ftr-346	1274	9	manufacturing	manufacturing	NOUN
ftr-346	1274	10	activities	activity	NOUN
ftr-346	1274	11	and	and	CCONJ
ftr-346	1274	12	sales	sale	NOUN
ftr-346	1274	13	activities	activity	NOUN
ftr-346	1274	14	,	,	PUNCT
ftr-346	1274	15	it	it	PRON
ftr-346	1274	16	would	would	AUX
ftr-346	1274	17	be	be	AUX
ftr-346	1274	18	advisable	advisable	ADJ
ftr-346	1274	19	to	to	PART
ftr-346	1274	20	base	base	VERB
ftr-346	1274	21	such	such	ADJ
ftr-346	1274	22	allocations	allocation	NOUN
ftr-346	1274	23	on	on	ADP
ftr-346	1274	24	the	the	DET
ftr-346	1274	25	arm	arm	NOUN
ftr-346	1274	26	's	's	PART
ftr-346	1274	27	length	length	NOUN
ftr-346	1274	28	method.3	method.3	PROPN
ftr-346	1274	29	20	20	NUM
ftr-346	1274	30	this	this	PRON
ftr-346	1274	31	would	would	AUX
ftr-346	1274	32	allow	allow	VERB
ftr-346	1274	33	for	for	ADP
ftr-346	1274	34	a	a	DET
ftr-346	1274	35	determination	determination	NOUN
ftr-346	1274	36	that	that	PRON
ftr-346	1274	37	takes	take	VERB
ftr-346	1274	38	into	into	ADP
ftr-346	1274	39	account	account	NOUN
ftr-346	1274	40	the	the	DET
ftr-346	1274	41	economic	economic	ADJ
ftr-346	1274	42	income	income	NOUN
ftr-346	1274	43	attributable	attributable	ADJ
ftr-346	1274	44	to	to	ADP
ftr-346	1274	45	these	these	DET
ftr-346	1274	46	activities	activity	NOUN
ftr-346	1274	47	,	,	PUNCT
ftr-346	1274	48	which	which	PRON
ftr-346	1274	49	should	should	AUX
ftr-346	1274	50	serve	serve	VERB
ftr-346	1274	51	as	as	ADP
ftr-346	1274	52	a	a	DET
ftr-346	1274	53	reasonable	reasonable	ADJ
ftr-346	1274	54	proxy	proxy	NOUN
ftr-346	1274	55	for	for	ADP
ftr-346	1274	56	the	the	DET
ftr-346	1274	57	relative	relative	ADJ
ftr-346	1274	58	amount	amount	NOUN
ftr-346	1274	59	of	of	ADP
ftr-346	1274	60	government	government	NOUN
ftr-346	1274	61	benefits	benefit	NOUN
ftr-346	1274	62	provided	provide	VERB
ftr-346	1274	63	at	at	ADP
ftr-346	1274	64	these	these	DET
ftr-346	1274	65	locations	location	NOUN
ftr-346	1274	66	.	.	PUNCT
ftr-346	1275	1	the	the	DET
ftr-346	1275	2	use	use	NOUN
ftr-346	1275	3	of	of	ADP
ftr-346	1275	4	arm	arm	NOUN
ftr-346	1275	5	's	's	PART
ftr-346	1275	6	length	length	NOUN
ftr-346	1275	7	principles	principle	NOUN
ftr-346	1275	8	to	to	PART
ftr-346	1275	9	allocate	allocate	VERB
ftr-346	1275	10	income	income	NOUN
ftr-346	1275	11	among	among	ADP
ftr-346	1275	12	a	a	DET
ftr-346	1275	13	taxpayer	taxpayer	NOUN
ftr-346	1275	14	's	's	PART
ftr-346	1275	15	activities	activity	NOUN
ftr-346	1275	16	would	would	AUX
ftr-346	1275	17	also	also	ADV
ftr-346	1275	18	promote	promote	VERB
ftr-346	1275	19	the	the	DET
ftr-346	1275	20	neutral	neutral	ADJ
ftr-346	1275	21	treatment	treatment	NOUN
ftr-346	1275	22	of	of	ADP
ftr-346	1275	23	activities	activity	NOUN
ftr-346	1275	24	conducted	conduct	VERB
ftr-346	1275	25	through	through	ADP
ftr-346	1275	26	branches	branch	NOUN
ftr-346	1275	27	and	and	CCONJ
ftr-346	1275	28	subsidiaries	subsidiary	NOUN
ftr-346	1275	29	,	,	PUNCT
ftr-346	1275	30	given	give	VERB
ftr-346	1275	31	the	the	DET
ftr-346	1275	32	use	use	NOUN
ftr-346	1275	33	of	of	ADP
ftr-346	1275	34	the	the	DET
ftr-346	1275	35	arm	arm	NOUN
ftr-346	1275	36	's	's	PART
ftr-346	1275	37	length	length	NOUN
ftr-346	1275	38	method	method	NOUN
ftr-346	1275	39	to	to	PART
ftr-346	1275	40	allocate	allocate	VERB
ftr-346	1275	41	income	income	NOUN
ftr-346	1275	42	where	where	SCONJ
ftr-346	1275	43	activities	activity	NOUN
ftr-346	1275	44	are	be	AUX
ftr-346	1275	45	conducted	conduct	VERB
ftr-346	1275	46	through	through	ADP
ftr-346	1275	47	affiliated	affiliated	ADJ
ftr-346	1275	48	corporations	corporation	NOUN
ftr-346	1275	49	.	.	PUNCT
ftr-346	1276	1	32	32	NUM
ftr-346	1276	2	1	1	NUM
ftr-346	1276	3	for	for	ADP
ftr-346	1276	4	the	the	DET
ftr-346	1276	5	same	same	ADJ
ftr-346	1276	6	reasons	reason	NOUN
ftr-346	1276	7	,	,	PUNCT
ftr-346	1276	8	it	it	PRON
ftr-346	1276	9	would	would	AUX
ftr-346	1276	10	be	be	AUX
ftr-346	1276	11	appropriate	appropriate	ADJ
ftr-346	1276	12	to	to	PART
ftr-346	1276	13	use	use	VERB
ftr-346	1276	14	arm	arm	NOUN
ftr-346	1276	15	's	's	PART
ftr-346	1276	16	length	length	NOUN
ftr-346	1276	17	principles	principle	NOUN
ftr-346	1276	18	to	to	PART
ftr-346	1276	19	allocate	allocate	VERB
ftr-346	1276	20	income	income	NOUN
ftr-346	1276	21	within	within	ADP
ftr-346	1276	22	the	the	DET
ftr-346	1276	23	activities	activity	NOUN
ftr-346	1276	24	component	component	NOUN
ftr-346	1276	25	in	in	ADP
ftr-346	1276	26	other	other	ADJ
ftr-346	1276	27	situations	situation	NOUN
ftr-346	1276	28	,	,	PUNCT
ftr-346	1276	29	such	such	ADJ
ftr-346	1276	30	as	as	ADP
ftr-346	1276	31	in	in	ADP
ftr-346	1276	32	the	the	DET
ftr-346	1276	33	case	case	NOUN
ftr-346	1276	34	of	of	ADP
ftr-346	1276	35	global	global	ADJ
ftr-346	1276	36	dealing	deal	VERB
ftr-346	1276	37	operations	operation	NOUN
ftr-346	1276	38	involving	involve	VERB
ftr-346	1276	39	financial	financial	ADJ
ftr-346	1276	40	products.3	products.3	NOUN
ftr-346	1276	41	22	22	NUM
ftr-346	1276	42	the	the	DET
ftr-346	1276	43	use	use	NOUN
ftr-346	1276	44	of	of	ADP
ftr-346	1276	45	arm	arm	NOUN
ftr-346	1276	46	's	's	PART
ftr-346	1276	47	length	length	NOUN
ftr-346	1276	48	principles	principle	NOUN
ftr-346	1276	49	in	in	ADP
ftr-346	1276	50	these	these	PRON
ftr-346	1276	51	and	and	CCONJ
ftr-346	1276	52	other	other	ADJ
ftr-346	1276	53	similar	similar	ADJ
ftr-346	1276	54	situations	situation	NOUN
ftr-346	1276	55	is	be	AUX
ftr-346	1276	56	generally	generally	ADV
ftr-346	1276	57	consistent	consistent	ADJ
ftr-346	1276	58	with	with	ADP
ftr-346	1276	59	the	the	DET
ftr-346	1276	60	functional	functional	ADJ
ftr-346	1276	61	separate	separate	ADJ
ftr-346	1276	62	entity	entity	NOUN
ftr-346	1276	63	method	method	NOUN
ftr-346	1276	64	that	that	PRON
ftr-346	1276	65	is	be	AUX
ftr-346	1276	66	authorized	authorize	VERB
ftr-346	1276	67	by	by	ADP
ftr-346	1276	68	the	the	DET
ftr-346	1276	69	oecd	oecd	PROPN
ftr-346	1276	70	model	model	PROPN
ftr-346	1276	71	treaty	treaty	NOUN
ftr-346	1276	72	as	as	ADV
ftr-346	1276	73	well	well	ADV
ftr-346	1276	74	as	as	ADP
ftr-346	1276	75	by	by	ADP
ftr-346	1276	76	some	some	DET
ftr-346	1276	77	recent	recent	ADJ
ftr-346	1276	78	u.s	u.s	PROPN
ftr-346	1276	79	.	.	PROPN
ftr-346	1276	80	treaties	treaty	NOUN
ftr-346	1276	81	.	.	PUNCT
ftr-346	1277	1	in	in	ADP
ftr-346	1277	2	theory	theory	NOUN
ftr-346	1277	3	,	,	PUNCT
ftr-346	1277	4	arm	arm	NOUN
ftr-346	1277	5	's	's	PART
ftr-346	1277	6	length	length	NOUN
ftr-346	1277	7	principles	principle	NOUN
ftr-346	1277	8	can	can	AUX
ftr-346	1277	9	also	also	ADV
ftr-346	1277	10	be	be	AUX
ftr-346	1277	11	used	use	VERB
ftr-346	1277	12	in	in	ADP
ftr-346	1277	13	certain	certain	ADJ
ftr-346	1277	14	situations	situation	NOUN
ftr-346	1277	15	to	to	PART
ftr-346	1277	16	allocate	allocate	VERB
ftr-346	1277	17	income	income	NOUN
ftr-346	1277	18	between	between	ADP
ftr-346	1277	19	the	the	DET
ftr-346	1277	20	activities	activity	NOUN
ftr-346	1277	21	component	component	NOUN
ftr-346	1277	22	and	and	CCONJ
ftr-346	1277	23	the	the	DET
ftr-346	1277	24	destination	destination	NOUN
ftr-346	1277	25	component	component	NOUN
ftr-346	1277	26	of	of	ADP
ftr-346	1277	27	the	the	DET
ftr-346	1277	28	sourcing	sourcing	NOUN
ftr-346	1277	29	standard	standard	NOUN
ftr-346	1277	30	.	.	PUNCT
ftr-346	1278	1	for	for	ADP
ftr-346	1278	2	example	example	NOUN
ftr-346	1278	3	,	,	PUNCT
ftr-346	1278	4	where	where	SCONJ
ftr-346	1278	5	a	a	DET
ftr-346	1278	6	bank	bank	NOUN
ftr-346	1278	7	incorporated	incorporate	VERB
ftr-346	1278	8	in	in	ADP
ftr-346	1278	9	country	country	NOUN
ftr-346	1278	10	a	a	DET
ftr-346	1278	11	makes	make	VERB
ftr-346	1278	12	a	a	DET
ftr-346	1278	13	loan	loan	NOUN
ftr-346	1278	14	to	to	ADP
ftr-346	1278	15	a	a	DET
ftr-346	1278	16	resident	resident	NOUN
ftr-346	1278	17	of	of	ADP
ftr-346	1278	18	country	country	NOUN
ftr-346	1278	19	b	b	PROPN
ftr-346	1278	20	,	,	PUNCT
ftr-346	1278	21	with	with	ADP
ftr-346	1278	22	all	all	PRON
ftr-346	1278	23	of	of	ADP
ftr-346	1278	24	the	the	DET
ftr-346	1278	25	loan	loan	NOUN
ftr-346	1278	26	activities	activity	NOUN
ftr-346	1278	27	done	do	VERB
ftr-346	1278	28	at	at	ADP
ftr-346	1278	29	a	a	DET
ftr-346	1278	30	branch	branch	NOUN
ftr-346	1278	31	located	locate	VERB
ftr-346	1278	32	in	in	ADP
ftr-346	1278	33	country	country	NOUN
ftr-346	1278	34	c	c	NOUN
ftr-346	1278	35	,	,	PUNCT
ftr-346	1278	36	it	it	PRON
ftr-346	1278	37	may	may	AUX
ftr-346	1278	38	be	be	AUX
ftr-346	1278	39	possible	possible	ADJ
ftr-346	1278	40	to	to	PART
ftr-346	1278	41	divide	divide	VERB
ftr-346	1278	42	the	the	DET
ftr-346	1278	43	interest	interest	NOUN
ftr-346	1278	44	income	income	NOUN
ftr-346	1278	45	received	receive	VERB
ftr-346	1278	46	by	by	ADP
ftr-346	1278	47	the	the	DET
ftr-346	1278	48	bank	bank	NOUN
ftr-346	1278	49	between	between	ADP
ftr-346	1278	50	the	the	DET
ftr-346	1278	51	activities	activity	NOUN
ftr-346	1278	52	and	and	CCONJ
ftr-346	1278	53	destination	destination	NOUN
ftr-346	1278	54	components	component	NOUN
ftr-346	1278	55	by	by	ADP
ftr-346	1278	56	determining	determine	VERB
ftr-346	1278	57	an	an	DET
ftr-346	1278	58	arm	arm	NOUN
ftr-346	1278	59	's	's	PART
ftr-346	1278	60	length	length	NOUN
ftr-346	1278	61	charge	charge	NOUN
ftr-346	1278	62	for	for	ADP
ftr-346	1278	63	the	the	DET
ftr-346	1278	64	banking	banking	NOUN
ftr-346	1278	65	services	service	NOUN
ftr-346	1278	66	performed	perform	VERB
ftr-346	1278	67	by	by	ADP
ftr-346	1278	68	the	the	DET
ftr-346	1278	69	country	country	NOUN
ftr-346	1278	70	c	c	PROPN
ftr-346	1278	71	branch	branch	NOUN
ftr-346	1278	72	.	.	PUNCT
ftr-346	1279	1	this	this	PRON
ftr-346	1279	2	may	may	AUX
ftr-346	1279	3	provide	provide	VERB
ftr-346	1279	4	an	an	DET
ftr-346	1279	5	economically	economically	ADV
ftr-346	1279	6	justifiable	justifiable	ADJ
ftr-346	1279	7	way	way	NOUN
ftr-346	1279	8	of	of	ADP
ftr-346	1279	9	determining	determine	VERB
ftr-346	1279	10	the	the	DET
ftr-346	1279	11	portion	portion	NOUN
ftr-346	1279	12	of	of	ADP
ftr-346	1279	13	the	the	DET
ftr-346	1279	14	interest	interest	NOUN
ftr-346	1279	15	that	that	PRON
ftr-346	1279	16	represents	represent	VERB
ftr-346	1279	17	compensation	compensation	NOUN
ftr-346	1279	18	for	for	ADP
ftr-346	1279	19	the	the	DET
ftr-346	1279	20	banking	banking	NOUN
ftr-346	1279	21	services	service	NOUN
ftr-346	1279	22	and	and	CCONJ
ftr-346	1279	23	the	the	DET
ftr-346	1279	24	portion	portion	NOUN
ftr-346	1279	25	that	that	PRON
ftr-346	1279	26	represents	represent	VERB
ftr-346	1279	27	compensation	compensation	NOUN
ftr-346	1279	28	for	for	ADP
ftr-346	1279	29	the	the	DET
ftr-346	1279	30	use	use	NOUN
ftr-346	1279	31	of	of	ADP
ftr-346	1279	32	money	money	NOUN
ftr-346	1279	33	.	.	PUNCT
ftr-346	1280	1	(	(	PUNCT
ftr-346	1280	2	a	a	DET
ftr-346	1280	3	portion	portion	NOUN
ftr-346	1280	4	would	would	AUX
ftr-346	1280	5	still	still	ADV
ftr-346	1280	6	need	need	VERB
ftr-346	1280	7	to	to	PART
ftr-346	1280	8	be	be	AUX
ftr-346	1280	9	assigned	assign	VERB
ftr-346	1280	10	to	to	ADP
ftr-346	1280	11	country	country	NOUN
ftr-346	1280	12	a	a	PRON
ftr-346	1280	13	,	,	PUNCT
ftr-346	1280	14	the	the	DET
ftr-346	1280	15	residence	residence	NOUN
ftr-346	1280	16	country	country	NOUN
ftr-346	1280	17	)	)	PUNCT
ftr-346	1280	18	.	.	PUNCT
ftr-346	1281	1	however	however	ADV
ftr-346	1281	2	,	,	PUNCT
ftr-346	1281	3	a	a	DET
ftr-346	1281	4	320	320	NUM
ftr-346	1281	5	.	.	PUNCT
ftr-346	1282	1	see	see	VERB
ftr-346	1282	2	ali	ali	PROPN
ftr-346	1282	3	project	project	PROPN
ftr-346	1282	4	i	i	PROPN
ftr-346	1282	5	,	,	PUNCT
ftr-346	1282	6	supra	supra	PROPN
ftr-346	1282	7	note	note	PROPN
ftr-346	1282	8	14	14	NUM
ftr-346	1282	9	,	,	PUNCT
ftr-346	1282	10	at	at	ADP
ftr-346	1282	11	29	29	NUM
ftr-346	1282	12	-	-	SYM
ftr-346	1282	13	33	33	NUM
ftr-346	1282	14	(	(	PUNCT
ftr-346	1282	15	recommending	recommend	VERB
ftr-346	1282	16	that	that	SCONJ
ftr-346	1282	17	the	the	DET
ftr-346	1282	18	source	source	NOUN
ftr-346	1282	19	of	of	ADP
ftr-346	1282	20	income	income	NOUN
ftr-346	1282	21	from	from	ADP
ftr-346	1282	22	the	the	DET
ftr-346	1282	23	production	production	NOUN
ftr-346	1282	24	and	and	CCONJ
ftr-346	1282	25	sale	sale	NOUN
ftr-346	1282	26	of	of	ADP
ftr-346	1282	27	tangible	tangible	ADJ
ftr-346	1282	28	personal	personal	ADJ
ftr-346	1282	29	property	property	NOUN
ftr-346	1282	30	be	be	AUX
ftr-346	1282	31	determined	determine	VERB
ftr-346	1282	32	by	by	ADP
ftr-346	1282	33	apportioning	apportion	VERB
ftr-346	1282	34	the	the	DET
ftr-346	1282	35	income	income	NOUN
ftr-346	1282	36	between	between	ADP
ftr-346	1282	37	the	the	DET
ftr-346	1282	38	countries	country	NOUN
ftr-346	1282	39	of	of	ADP
ftr-346	1282	40	production	production	NOUN
ftr-346	1282	41	activities	activity	NOUN
ftr-346	1282	42	and	and	CCONJ
ftr-346	1282	43	sales	sale	NOUN
ftr-346	1282	44	activities	activity	NOUN
ftr-346	1282	45	using	use	VERB
ftr-346	1282	46	arm	arm	NOUN
ftr-346	1282	47	's	's	PART
ftr-346	1282	48	length	length	NOUN
ftr-346	1282	49	principles	principle	NOUN
ftr-346	1282	50	)	)	PUNCT
ftr-346	1282	51	.	.	PUNCT
ftr-346	1283	1	321	321	NUM
ftr-346	1283	2	.	.	PUNCT
ftr-346	1284	1	see	see	VERB
ftr-346	1284	2	fred	fred	PROPN
ftr-346	1284	3	b.	b.	PROPN
ftr-346	1284	4	brown	brown	PROPN
ftr-346	1284	5	,	,	PUNCT
ftr-346	1284	6	federal	federal	ADJ
ftr-346	1284	7	income	income	NOUN
ftr-346	1284	8	taxation	taxation	NOUN
ftr-346	1284	9	of	of	ADP
ftr-346	1284	10	us	we	PRON
ftr-346	1284	11	.	.	PUNCT
ftr-346	1285	1	branches	branch	NOUN
ftr-346	1285	2	of	of	ADP
ftr-346	1285	3	foreign	foreign	ADJ
ftr-346	1285	4	corporations	corporation	NOUN
ftr-346	1285	5	:	:	PUNCT
ftr-346	1285	6	separate	separate	ADJ
ftr-346	1285	7	entity	entity	NOUN
ftr-346	1285	8	or	or	CCONJ
ftr-346	1285	9	separate	separate	ADJ
ftr-346	1285	10	rules	rule	NOUN
ftr-346	1285	11	?	?	PUNCT
ftr-346	1285	12	,	,	PUNCT
ftr-346	1285	13	49	49	NUM
ftr-346	1285	14	tax	tax	NOUN
ftr-346	1285	15	l.	l.	PROPN
ftr-346	1285	16	rev	rev	PROPN
ftr-346	1285	17	.	.	PROPN
ftr-346	1285	18	133	133	NUM
ftr-346	1285	19	,	,	PUNCT
ftr-346	1285	20	193	193	NUM
ftr-346	1285	21	-	-	SYM
ftr-346	1285	22	95	95	NUM
ftr-346	1285	23	(	(	PUNCT
ftr-346	1285	24	1993	1993	NUM
ftr-346	1285	25	)	)	PUNCT
ftr-346	1285	26	;	;	PUNCT
ftr-346	1285	27	ali	ali	PROPN
ftr-346	1285	28	project	project	PROPN
ftr-346	1285	29	i	i	PROPN
ftr-346	1285	30	,	,	PUNCT
ftr-346	1285	31	supra	supra	PROPN
ftr-346	1285	32	note	note	PROPN
ftr-346	1285	33	14	14	NUM
ftr-346	1285	34	,	,	PUNCT
ftr-346	1285	35	at	at	ADP
ftr-346	1285	36	33	33	NUM
ftr-346	1285	37	.	.	PUNCT
ftr-346	1286	1	nevertheless	nevertheless	ADV
ftr-346	1286	2	,	,	PUNCT
ftr-346	1286	3	the	the	DET
ftr-346	1286	4	results	result	NOUN
ftr-346	1286	5	under	under	ADP
ftr-346	1286	6	the	the	DET
ftr-346	1286	7	sourcing	sourcing	NOUN
ftr-346	1286	8	standard	standard	NOUN
ftr-346	1286	9	for	for	ADP
ftr-346	1286	10	subsidiary	subsidiary	NOUN
ftr-346	1286	11	versus	versus	ADP
ftr-346	1286	12	branch	branch	NOUN
ftr-346	1286	13	operations	operation	NOUN
ftr-346	1286	14	will	will	AUX
ftr-346	1286	15	differ	differ	VERB
ftr-346	1286	16	where	where	SCONJ
ftr-346	1286	17	parent	parent	NOUN
ftr-346	1286	18	and	and	CCONJ
ftr-346	1286	19	subsidiary	subsidiary	NOUN
ftr-346	1286	20	corporations	corporation	NOUN
ftr-346	1286	21	have	have	VERB
ftr-346	1286	22	different	different	ADJ
ftr-346	1286	23	residences	residence	NOUN
ftr-346	1286	24	,	,	PUNCT
ftr-346	1286	25	in	in	ADP
ftr-346	1286	26	light	light	NOUN
ftr-346	1286	27	of	of	ADP
ftr-346	1286	28	the	the	DET
ftr-346	1286	29	residence	residence	NOUN
ftr-346	1286	30	component	component	NOUN
ftr-346	1286	31	of	of	ADP
ftr-346	1286	32	the	the	DET
ftr-346	1286	33	standard	standard	NOUN
ftr-346	1286	34	.	.	PUNCT
ftr-346	1287	1	322	322	NUM
ftr-346	1287	2	.	.	NOUN
ftr-346	1287	3	proposed	propose	VERB
ftr-346	1287	4	treasury	treasury	PROPN
ftr-346	1287	5	regulations	regulation	NOUN
ftr-346	1287	6	are	be	AUX
ftr-346	1287	7	in	in	ADP
ftr-346	1287	8	accord	accord	NOUN
ftr-346	1287	9	with	with	ADP
ftr-346	1287	10	this	this	DET
ftr-346	1287	11	approach	approach	NOUN
ftr-346	1287	12	.	.	PUNCT
ftr-346	1288	1	see	see	VERB
ftr-346	1288	2	prop	prop	NOUN
ftr-346	1288	3	.	.	PUNCT
ftr-346	1289	1	reg	reg	NOUN
ftr-346	1289	2	.	.	PUNCT
ftr-346	1290	1	§	§	PROPN
ftr-346	1290	2	1.482	1.482	NUM
ftr-346	1290	3	-	-	SYM
ftr-346	1290	4	8	8	NUM
ftr-346	1290	5	.	.	NOUN
ftr-346	1290	6	323	323	NUM
ftr-346	1290	7	.	.	PUNCT
ftr-346	1291	1	see	see	VERB
ftr-346	1291	2	,	,	PUNCT
ftr-346	1291	3	e.g.	e.g.	ADV
ftr-346	1291	4	,	,	PUNCT
ftr-346	1291	5	oecd	oecd	PROPN
ftr-346	1291	6	model	model	NOUN
ftr-346	1291	7	,	,	PUNCT
ftr-346	1291	8	supra	supra	PROPN
ftr-346	1291	9	note	note	PROPN
ftr-346	1291	10	15	15	NUM
ftr-346	1291	11	,	,	PUNCT
ftr-346	1291	12	at	at	ADP
ftr-346	1291	13	art	art	NOUN
ftr-346	1291	14	.	.	PUNCT
ftr-346	1292	1	7	7	NUM
ftr-346	1292	2	;	;	PUNCT
ftr-346	1292	3	u.s	u.s	PROPN
ftr-346	1292	4	.	.	PROPN
ftr-346	1292	5	model	model	PROPN
ftr-346	1292	6	,	,	PUNCT
ftr-346	1292	7	supra	supra	PROPN
ftr-346	1292	8	note	note	PROPN
ftr-346	1292	9	22	22	NUM
ftr-346	1292	10	,	,	PUNCT
ftr-346	1292	11	at	at	ADP
ftr-346	1292	12	art	art	NOUN
ftr-346	1292	13	.	.	PUNCT
ftr-346	1293	1	7	7	X
ftr-346	1293	2	.	.	X
ftr-346	1293	3	unlike	unlike	ADP
ftr-346	1293	4	the	the	DET
ftr-346	1293	5	treaty	treaty	NOUN
ftr-346	1293	6	separate	separate	ADJ
ftr-346	1293	7	entity	entity	NOUN
ftr-346	1293	8	method	method	NOUN
ftr-346	1293	9	,	,	PUNCT
ftr-346	1293	10	however	however	ADV
ftr-346	1293	11	,	,	PUNCT
ftr-346	1293	12	the	the	DET
ftr-346	1293	13	proposed	propose	VERB
ftr-346	1293	14	standard	standard	NOUN
ftr-346	1293	15	would	would	AUX
ftr-346	1293	16	source	source	VERB
ftr-346	1293	17	a	a	DET
ftr-346	1293	18	portion	portion	NOUN
ftr-346	1293	19	of	of	ADP
ftr-346	1293	20	the	the	DET
ftr-346	1293	21	income	income	NOUN
ftr-346	1293	22	based	base	VERB
ftr-346	1293	23	on	on	ADP
ftr-346	1293	24	the	the	DET
ftr-346	1293	25	residence	residence	NOUN
ftr-346	1293	26	of	of	ADP
ftr-346	1293	27	the	the	DET
ftr-346	1293	28	taxpayer	taxpayer	NOUN
ftr-346	1293	29	.	.	PUNCT
ftr-346	1294	1	626	626	NUM
ftr-346	1294	2	[	[	PUNCT
ftr-346	1294	3	vol	vol	NOUN
ftr-346	1294	4	.	.	PUNCT
ftr-346	1294	5	11	11	NUM
ftr-346	1294	6	:	:	SYM
ftr-346	1294	7	7	7	NUM
ftr-346	1294	8	sourcing	source	VERB
ftr-346	1294	9	income	income	NOUN
ftr-346	1294	10	among	among	ADP
ftr-346	1294	11	nations	nation	NOUN
ftr-346	1294	12	problem	problem	NOUN
ftr-346	1294	13	with	with	ADP
ftr-346	1294	14	using	use	VERB
ftr-346	1294	15	arm	arm	NOUN
ftr-346	1294	16	's	's	PART
ftr-346	1294	17	length	length	NOUN
ftr-346	1294	18	principles	principle	NOUN
ftr-346	1294	19	to	to	PART
ftr-346	1294	20	make	make	VERB
ftr-346	1294	21	this	this	DET
ftr-346	1294	22	allocation	allocation	NOUN
ftr-346	1294	23	is	be	AUX
ftr-346	1294	24	that	that	SCONJ
ftr-346	1294	25	since	since	SCONJ
ftr-346	1294	26	the	the	DET
ftr-346	1294	27	interest	interest	NOUN
ftr-346	1294	28	would	would	AUX
ftr-346	1294	29	be	be	AUX
ftr-346	1294	30	received	receive	VERB
ftr-346	1294	31	over	over	ADP
ftr-346	1294	32	time	time	NOUN
ftr-346	1294	33	,	,	PUNCT
ftr-346	1294	34	it	it	PRON
ftr-346	1294	35	would	would	AUX
ftr-346	1294	36	be	be	AUX
ftr-346	1294	37	necessary	necessary	ADJ
ftr-346	1294	38	to	to	PART
ftr-346	1294	39	apportion	apportion	VERB
ftr-346	1294	40	each	each	DET
ftr-346	1294	41	payment	payment	NOUN
ftr-346	1294	42	of	of	ADP
ftr-346	1294	43	interest	interest	NOUN
ftr-346	1294	44	between	between	ADP
ftr-346	1294	45	the	the	DET
ftr-346	1294	46	banking	banking	NOUN
ftr-346	1294	47	services	service	NOUN
ftr-346	1294	48	element	element	NOUN
ftr-346	1294	49	and	and	CCONJ
ftr-346	1294	50	use	use	NOUN
ftr-346	1294	51	of	of	ADP
ftr-346	1294	52	money	money	NOUN
ftr-346	1294	53	element	element	NOUN
ftr-346	1294	54	,	,	PUNCT
ftr-346	1294	55	which	which	PRON
ftr-346	1294	56	would	would	AUX
ftr-346	1294	57	require	require	VERB
ftr-346	1294	58	the	the	DET
ftr-346	1294	59	use	use	NOUN
ftr-346	1294	60	of	of	ADP
ftr-346	1294	61	present	present	ADJ
ftr-346	1294	62	value	value	NOUN
ftr-346	1294	63	concepts	concept	NOUN
ftr-346	1294	64	to	to	PART
ftr-346	1294	65	achieve	achieve	VERB
ftr-346	1294	66	a	a	DET
ftr-346	1294	67	degree	degree	NOUN
ftr-346	1294	68	of	of	ADP
ftr-346	1294	69	accuracy	accuracy	NOUN
ftr-346	1294	70	.	.	PUNCT
ftr-346	1295	1	moreover	moreover	ADV
ftr-346	1295	2	,	,	PUNCT
ftr-346	1295	3	given	give	VERB
ftr-346	1295	4	the	the	DET
ftr-346	1295	5	uncertainty	uncertainty	NOUN
ftr-346	1295	6	in	in	ADP
ftr-346	1295	7	determining	determine	VERB
ftr-346	1295	8	an	an	DET
ftr-346	1295	9	arm	arm	NOUN
ftr-346	1295	10	's	's	PART
ftr-346	1295	11	length	length	NOUN
ftr-346	1295	12	charge	charge	NOUN
ftr-346	1295	13	for	for	ADP
ftr-346	1295	14	the	the	DET
ftr-346	1295	15	banking	banking	NOUN
ftr-346	1295	16	services	service	NOUN
ftr-346	1295	17	at	at	ADP
ftr-346	1295	18	the	the	DET
ftr-346	1295	19	country	country	NOUN
ftr-346	1295	20	c	c	PROPN
ftr-346	1295	21	branch	branch	NOUN
ftr-346	1295	22	,	,	PUNCT
ftr-346	1295	23	using	use	VERB
ftr-346	1295	24	this	this	DET
ftr-346	1295	25	method	method	NOUN
ftr-346	1295	26	would	would	AUX
ftr-346	1295	27	severely	severely	ADV
ftr-346	1295	28	complicate	complicate	VERB
ftr-346	1295	29	the	the	DET
ftr-346	1295	30	application	application	NOUN
ftr-346	1295	31	of	of	ADP
ftr-346	1295	32	a	a	DET
ftr-346	1295	33	withholding	withholding	NOUN
ftr-346	1295	34	tax	tax	NOUN
ftr-346	1295	35	on	on	ADP
ftr-346	1295	36	the	the	DET
ftr-346	1295	37	interest	interest	NOUN
ftr-346	1295	38	in	in	ADP
ftr-346	1295	39	country	country	NOUN
ftr-346	1295	40	b	b	NOUN
ftr-346	1295	41	,	,	PUNCT
ftr-346	1295	42	although	although	SCONJ
ftr-346	1295	43	procedures	procedure	NOUN
ftr-346	1295	44	could	could	AUX
ftr-346	1295	45	be	be	AUX
ftr-346	1295	46	created	create	VERB
ftr-346	1295	47	that	that	PRON
ftr-346	1295	48	would	would	AUX
ftr-346	1295	49	allow	allow	VERB
ftr-346	1295	50	the	the	DET
ftr-346	1295	51	bank	bank	NOUN
ftr-346	1295	52	to	to	PART
ftr-346	1295	53	claim	claim	VERB
ftr-346	1295	54	a	a	DET
ftr-346	1295	55	refund	refund	NOUN
ftr-346	1295	56	for	for	ADP
ftr-346	1295	57	over	over	ADV
ftr-346	1295	58	-	-	PUNCT
ftr-346	1295	59	withholding	withholding	NOUN
ftr-346	1295	60	by	by	ADP
ftr-346	1295	61	demonstrating	demonstrate	VERB
ftr-346	1295	62	the	the	DET
ftr-346	1295	63	amount	amount	NOUN
ftr-346	1295	64	of	of	ADP
ftr-346	1295	65	interest	interest	NOUN
ftr-346	1295	66	that	that	PRON
ftr-346	1295	67	is	be	AUX
ftr-346	1295	68	properly	properly	ADV
ftr-346	1295	69	assignable	assignable	ADJ
ftr-346	1295	70	to	to	ADP
ftr-346	1295	71	the	the	DET
ftr-346	1295	72	country	country	NOUN
ftr-346	1295	73	c	c	PROPN
ftr-346	1295	74	banking	bank	VERB
ftr-346	1295	75	branch.324	branch.324	PROPN
ftr-346	1295	76	even	even	ADV
ftr-346	1295	77	more	more	ADV
ftr-346	1295	78	troublesome	troublesome	ADJ
ftr-346	1295	79	would	would	AUX
ftr-346	1295	80	be	be	AUX
ftr-346	1295	81	using	use	VERB
ftr-346	1295	82	arm	arm	NOUN
ftr-346	1295	83	's	's	PART
ftr-346	1295	84	length	length	NOUN
ftr-346	1295	85	principles	principle	NOUN
ftr-346	1295	86	to	to	PART
ftr-346	1295	87	allocate	allocate	VERB
ftr-346	1295	88	royalty	royalty	NOUN
ftr-346	1295	89	income	income	NOUN
ftr-346	1295	90	between	between	ADP
ftr-346	1295	91	a	a	DET
ftr-346	1295	92	taxpayer	taxpayer	NOUN
ftr-346	1295	93	's	's	PART
ftr-346	1295	94	development	development	NOUN
ftr-346	1295	95	activities	activity	NOUN
ftr-346	1295	96	in	in	ADP
ftr-346	1295	97	one	one	NUM
ftr-346	1295	98	country	country	NOUN
ftr-346	1295	99	and	and	CCONJ
ftr-346	1295	100	the	the	DET
ftr-346	1295	101	use	use	NOUN
ftr-346	1295	102	of	of	ADP
ftr-346	1295	103	the	the	DET
ftr-346	1295	104	intangible	intangible	NOUN
ftr-346	1295	105	in	in	ADP
ftr-346	1295	106	another	another	DET
ftr-346	1295	107	country	country	NOUN
ftr-346	1295	108	.	.	PUNCT
ftr-346	1296	1	in	in	ADP
ftr-346	1296	2	theory	theory	NOUN
ftr-346	1296	3	,	,	PUNCT
ftr-346	1296	4	such	such	ADJ
ftr-346	1296	5	income	income	NOUN
ftr-346	1296	6	could	could	AUX
ftr-346	1296	7	be	be	AUX
ftr-346	1296	8	economically	economically	ADV
ftr-346	1296	9	divided	divide	VERB
ftr-346	1296	10	by	by	ADP
ftr-346	1296	11	determining	determine	VERB
ftr-346	1296	12	the	the	DET
ftr-346	1296	13	value	value	NOUN
ftr-346	1296	14	of	of	ADP
ftr-346	1296	15	the	the	DET
ftr-346	1296	16	intangible	intangible	NOUN
ftr-346	1296	17	and	and	CCONJ
ftr-346	1296	18	then	then	ADV
ftr-346	1296	19	using	use	VERB
ftr-346	1296	20	this	this	DET
ftr-346	1296	21	value	value	NOUN
ftr-346	1296	22	to	to	PART
ftr-346	1296	23	allocate	allocate	VERB
ftr-346	1296	24	the	the	DET
ftr-346	1296	25	royalties	royalty	NOUN
ftr-346	1296	26	between	between	ADP
ftr-346	1296	27	the	the	DET
ftr-346	1296	28	portion	portion	NOUN
ftr-346	1296	29	that	that	PRON
ftr-346	1296	30	represents	represent	VERB
ftr-346	1296	31	a	a	DET
ftr-346	1296	32	return	return	NOUN
ftr-346	1296	33	of	of	ADP
ftr-346	1296	34	the	the	DET
ftr-346	1296	35	value	value	NOUN
ftr-346	1296	36	of	of	ADP
ftr-346	1296	37	the	the	DET
ftr-346	1296	38	intellectual	intellectual	ADJ
ftr-346	1296	39	property	property	NOUN
ftr-346	1296	40	and	and	CCONJ
ftr-346	1296	41	the	the	DET
ftr-346	1296	42	portion	portion	NOUN
ftr-346	1296	43	that	that	PRON
ftr-346	1296	44	represents	represent	VERB
ftr-346	1296	45	a	a	DET
ftr-346	1296	46	return	return	NOUN
ftr-346	1296	47	on	on	ADP
ftr-346	1296	48	the	the	DET
ftr-346	1296	49	intellectual	intellectual	ADJ
ftr-346	1296	50	property.3	property.3	PROPN
ftr-346	1296	51	"	"	PUNCT
ftr-346	1296	52	however	however	ADV
ftr-346	1296	53	,	,	PUNCT
ftr-346	1296	54	in	in	ADP
ftr-346	1296	55	addition	addition	NOUN
ftr-346	1296	56	to	to	ADP
ftr-346	1296	57	the	the	DET
ftr-346	1296	58	problems	problem	NOUN
ftr-346	1296	59	discussed	discuss	VERB
ftr-346	1296	60	above	above	ADV
ftr-346	1296	61	,	,	PUNCT
ftr-346	1296	62	there	there	PRON
ftr-346	1296	63	is	be	VERB
ftr-346	1296	64	a	a	DET
ftr-346	1296	65	great	great	ADJ
ftr-346	1296	66	deal	deal	NOUN
ftr-346	1296	67	of	of	ADP
ftr-346	1296	68	uncertainty	uncertainty	NOUN
ftr-346	1296	69	in	in	ADP
ftr-346	1296	70	valuing	value	VERB
ftr-346	1296	71	intangibles.326	intangibles.326	NOUN
ftr-346	1296	72	moreover	moreover	ADV
ftr-346	1296	73	,	,	PUNCT
ftr-346	1296	74	even	even	ADV
ftr-346	1296	75	after	after	ADP
ftr-346	1296	76	determining	determine	VERB
ftr-346	1296	77	the	the	DET
ftr-346	1296	78	value	value	NOUN
ftr-346	1296	79	of	of	ADP
ftr-346	1296	80	the	the	DET
ftr-346	1296	81	intangible	intangible	NOUN
ftr-346	1296	82	,	,	PUNCT
ftr-346	1296	83	in	in	ADP
ftr-346	1296	84	the	the	DET
ftr-346	1296	85	case	case	NOUN
ftr-346	1296	86	of	of	ADP
ftr-346	1296	87	contingent	contingent	ADJ
ftr-346	1296	88	royalties	royalty	NOUN
ftr-346	1296	89	there	there	PRON
ftr-346	1296	90	would	would	AUX
ftr-346	1296	91	be	be	AUX
ftr-346	1296	92	the	the	DET
ftr-346	1296	93	added	add	VERB
ftr-346	1296	94	difficulties	difficulty	NOUN
ftr-346	1296	95	of	of	ADP
ftr-346	1296	96	determining	determine	VERB
ftr-346	1296	97	the	the	DET
ftr-346	1296	98	extent	extent	NOUN
ftr-346	1296	99	to	to	PART
ftr-346	1296	100	which	which	PRON
ftr-346	1296	101	the	the	DET
ftr-346	1296	102	royalties	royalty	NOUN
ftr-346	1296	103	represent	represent	VERB
ftr-346	1296	104	a	a	DET
ftr-346	1296	105	return	return	NOUN
ftr-346	1296	106	of	of	ADP
ftr-346	1296	107	this	this	DET
ftr-346	1296	108	value	value	NOUN
ftr-346	1296	109	,	,	PUNCT
ftr-346	1296	110	given	give	VERB
ftr-346	1296	111	that	that	SCONJ
ftr-346	1296	112	the	the	DET
ftr-346	1296	113	time	time	NOUN
ftr-346	1296	114	period	period	NOUN
ftr-346	1296	115	that	that	PRON
ftr-346	1296	116	the	the	DET
ftr-346	1296	117	intangible	intangible	NOUN
ftr-346	1296	118	would	would	AUX
ftr-346	1296	119	be	be	AUX
ftr-346	1296	120	productive	productive	ADJ
ftr-346	1296	121	can	can	AUX
ftr-346	1296	122	only	only	ADV
ftr-346	1296	123	be	be	AUX
ftr-346	1296	124	roughly	roughly	ADV
ftr-346	1296	125	estimated	estimate	VERB
ftr-346	1296	126	and	and	CCONJ
ftr-346	1296	127	the	the	DET
ftr-346	1296	128	annual	annual	ADJ
ftr-346	1296	129	royalties	royalty	NOUN
ftr-346	1296	130	will	will	AUX
ftr-346	1296	131	typically	typically	ADV
ftr-346	1296	132	vary	vary	VERB
ftr-346	1296	133	over	over	ADP
ftr-346	1296	134	the	the	DET
ftr-346	1296	135	life	life	NOUN
ftr-346	1296	136	of	of	ADP
ftr-346	1296	137	the	the	DET
ftr-346	1296	138	intangible.327	intangible.327	NOUN
ftr-346	1296	139	because	because	SCONJ
ftr-346	1296	140	of	of	ADP
ftr-346	1296	141	these	these	DET
ftr-346	1296	142	problems	problem	NOUN
ftr-346	1296	143	,	,	PUNCT
ftr-346	1296	144	the	the	DET
ftr-346	1296	145	american	american	PROPN
ftr-346	1296	146	law	law	PROPN
ftr-346	1296	147	institute	institute	NOUN
ftr-346	1296	148	decided	decide	VERB
ftr-346	1296	149	to	to	PART
ftr-346	1296	150	forgo	forgo	VERB
ftr-346	1296	151	any	any	DET
ftr-346	1296	152	allocation	allocation	NOUN
ftr-346	1296	153	to	to	ADP
ftr-346	1296	154	the	the	DET
ftr-346	1296	155	place	place	NOUN
ftr-346	1296	156	of	of	ADP
ftr-346	1296	157	development	development	NOUN
ftr-346	1296	158	activities	activity	NOUN
ftr-346	1296	159	,	,	PUNCT
ftr-346	1296	160	and	and	CCONJ
ftr-346	1296	161	instead	instead	ADV
ftr-346	1296	162	source	source	VERB
ftr-346	1296	163	royalties	royalty	NOUN
ftr-346	1296	164	in	in	ADP
ftr-346	1296	165	their	their	PRON
ftr-346	1296	166	entirety	entirety	NOUN
ftr-346	1296	167	to	to	ADP
ftr-346	1296	168	the	the	DET
ftr-346	1296	169	location	location	NOUN
ftr-346	1296	170	where	where	SCONJ
ftr-346	1296	171	the	the	DET
ftr-346	1296	172	intangible	intangible	NOUN
ftr-346	1296	173	is	be	AUX
ftr-346	1296	174	used.3	used.3	ADJ
ftr-346	1296	175	28	28	NUM
ftr-346	1296	176	without	without	ADP
ftr-346	1296	177	delving	delve	VERB
ftr-346	1296	178	into	into	ADP
ftr-346	1296	179	the	the	DET
ftr-346	1296	180	details	detail	NOUN
ftr-346	1296	181	,	,	PUNCT
ftr-346	1296	182	other	other	ADJ
ftr-346	1296	183	commentators	commentator	NOUN
ftr-346	1296	184	,	,	PUNCT
ftr-346	1296	185	however	however	ADV
ftr-346	1296	186	,	,	PUNCT
ftr-346	1296	187	appear	appear	VERB
ftr-346	1296	188	to	to	PART
ftr-346	1296	189	suggest	suggest	VERB
ftr-346	1296	190	that	that	SCONJ
ftr-346	1296	191	an	an	DET
ftr-346	1296	192	allocation	allocation	NOUN
ftr-346	1296	193	between	between	ADP
ftr-346	1296	194	the	the	DET
ftr-346	1296	195	locations	location	NOUN
ftr-346	1296	196	where	where	SCONJ
ftr-346	1296	197	an	an	DET
ftr-346	1296	198	intangible	intangible	NOUN
ftr-346	1296	199	is	be	AUX
ftr-346	1296	200	developed	develop	VERB
ftr-346	1296	201	and	and	CCONJ
ftr-346	1296	202	used	use	VERB
ftr-346	1296	203	should	should	AUX
ftr-346	1296	204	at	at	ADV
ftr-346	1296	205	least	least	ADJ
ftr-346	1296	206	be	be	AUX
ftr-346	1296	207	considered.329	considered.329	ADJ
ftr-346	1296	208	because	because	SCONJ
ftr-346	1296	209	of	of	ADP
ftr-346	1296	210	these	these	DET
ftr-346	1296	211	difficulties	difficulty	NOUN
ftr-346	1296	212	,	,	PUNCT
ftr-346	1296	213	fixed	fix	VERB
ftr-346	1296	214	percentages	percentage	NOUN
ftr-346	1296	215	should	should	AUX
ftr-346	1296	216	be	be	AUX
ftr-346	1296	217	used	use	VERB
ftr-346	1296	218	to	to	PART
ftr-346	1296	219	allocate	allocate	VERB
ftr-346	1296	220	income	income	NOUN
ftr-346	1296	221	between	between	ADP
ftr-346	1296	222	the	the	DET
ftr-346	1296	223	activities	activity	NOUN
ftr-346	1296	224	and	and	CCONJ
ftr-346	1296	225	destination	destination	NOUN
ftr-346	1296	226	components	component	NOUN
ftr-346	1296	227	of	of	ADP
ftr-346	1296	228	the	the	DET
ftr-346	1296	229	sourcing	sourcing	NOUN
ftr-346	1296	230	standard	standard	NOUN
ftr-346	1296	231	,	,	PUNCT
ftr-346	1296	232	with	with	ADP
ftr-346	1296	233	the	the	DET
ftr-346	1296	234	particular	particular	ADJ
ftr-346	1296	235	percentages	percentage	NOUN
ftr-346	1296	236	determined	determine	VERB
ftr-346	1296	237	by	by	ADP
ftr-346	1296	238	324	324	NUM
ftr-346	1296	239	.	.	PUNCT
ftr-346	1297	1	cf	cf	PROPN
ftr-346	1297	2	ali	ali	PROPN
ftr-346	1297	3	project	project	PROPN
ftr-346	1297	4	i	i	PROPN
ftr-346	1297	5	,	,	PUNCT
ftr-346	1297	6	supra	supra	PROPN
ftr-346	1297	7	note	note	PROPN
ftr-346	1297	8	14	14	NUM
ftr-346	1297	9	,	,	PUNCT
ftr-346	1297	10	at	at	ADP
ftr-346	1297	11	36	36	NUM
ftr-346	1297	12	(	(	PUNCT
ftr-346	1297	13	discussing	discuss	VERB
ftr-346	1297	14	similar	similar	ADJ
ftr-346	1297	15	administrative	administrative	ADJ
ftr-346	1297	16	problems	problem	NOUN
ftr-346	1297	17	with	with	ADP
ftr-346	1297	18	an	an	DET
ftr-346	1297	19	approach	approach	NOUN
ftr-346	1297	20	that	that	PRON
ftr-346	1297	21	would	would	AUX
ftr-346	1297	22	use	use	VERB
ftr-346	1297	23	arm	arm	NOUN
ftr-346	1297	24	's	's	PART
ftr-346	1297	25	length	length	NOUN
ftr-346	1297	26	principles	principle	NOUN
ftr-346	1297	27	to	to	PART
ftr-346	1297	28	divide	divide	VERB
ftr-346	1297	29	the	the	DET
ftr-346	1297	30	source	source	NOUN
ftr-346	1297	31	of	of	ADP
ftr-346	1297	32	income	income	NOUN
ftr-346	1297	33	from	from	ADP
ftr-346	1297	34	the	the	DET
ftr-346	1297	35	production	production	NOUN
ftr-346	1297	36	and	and	CCONJ
ftr-346	1297	37	lease	lease	NOUN
ftr-346	1297	38	of	of	ADP
ftr-346	1297	39	tangible	tangible	ADJ
ftr-346	1297	40	property	property	NOUN
ftr-346	1297	41	)	)	PUNCT
ftr-346	1297	42	.	.	PUNCT
ftr-346	1298	1	325	325	NUM
ftr-346	1298	2	.	.	PUNCT
ftr-346	1299	1	see	see	VERB
ftr-346	1299	2	i	i	PRON
ftr-346	1299	3	d.	d.	PROPN
ftr-346	1299	4	at	at	ADP
ftr-346	1299	5	48	48	NUM
ftr-346	1299	6	.	.	PUNCT
ftr-346	1300	1	326	326	NUM
ftr-346	1300	2	.	.	PUNCT
ftr-346	1301	1	see	see	VERB
ftr-346	1301	2	i	i	PRON
ftr-346	1301	3	d.	d.	PROPN
ftr-346	1301	4	at	at	ADP
ftr-346	1301	5	49	49	NUM
ftr-346	1301	6	;	;	PUNCT
ftr-346	1301	7	see	see	VERB
ftr-346	1301	8	lokken	lokken	PROPN
ftr-346	1301	9	,	,	PUNCT
ftr-346	1301	10	intellectual	intellectual	ADJ
ftr-346	1301	11	property	property	NOUN
ftr-346	1301	12	,	,	PUNCT
ftr-346	1301	13	supra	supra	PROPN
ftr-346	1301	14	note	note	NOUN
ftr-346	1301	15	57	57	NUM
ftr-346	1301	16	,	,	PUNCT
ftr-346	1301	17	at	at	ADP
ftr-346	1301	18	243	243	NUM
ftr-346	1301	19	.	.	PUNCT
ftr-346	1301	20	327	327	NUM
ftr-346	1301	21	.	.	PUNCT
ftr-346	1302	1	see	see	VERB
ftr-346	1302	2	lokken	lokken	PROPN
ftr-346	1302	3	,	,	PUNCT
ftr-346	1302	4	intellectual	intellectual	ADJ
ftr-346	1302	5	property	property	NOUN
ftr-346	1302	6	,	,	PUNCT
ftr-346	1302	7	supra	supra	PROPN
ftr-346	1302	8	note	note	NOUN
ftr-346	1302	9	57	57	NUM
ftr-346	1302	10	,	,	PUNCT
ftr-346	1302	11	at	at	ADP
ftr-346	1302	12	243	243	NUM
ftr-346	1302	13	.	.	PUNCT
ftr-346	1303	1	328	328	NUM
ftr-346	1303	2	.	.	PUNCT
ftr-346	1304	1	see	see	VERB
ftr-346	1304	2	ali	ali	PROPN
ftr-346	1304	3	project	project	PROPN
ftr-346	1304	4	i	i	PROPN
ftr-346	1304	5	,	,	PUNCT
ftr-346	1304	6	supra	supra	PROPN
ftr-346	1304	7	note	note	PROPN
ftr-346	1304	8	14	14	NUM
ftr-346	1304	9	,	,	PUNCT
ftr-346	1304	10	at	at	ADP
ftr-346	1304	11	48	48	NUM
ftr-346	1304	12	-	-	SYM
ftr-346	1304	13	49	49	NUM
ftr-346	1304	14	.	.	PUNCT
ftr-346	1305	1	a	a	DET
ftr-346	1305	2	leading	lead	VERB
ftr-346	1305	3	commentator	commentator	NOUN
ftr-346	1305	4	on	on	ADP
ftr-346	1305	5	international	international	ADJ
ftr-346	1305	6	taxation	taxation	NOUN
ftr-346	1305	7	also	also	ADV
ftr-346	1305	8	came	come	VERB
ftr-346	1305	9	to	to	ADP
ftr-346	1305	10	the	the	DET
ftr-346	1305	11	same	same	ADJ
ftr-346	1305	12	conclusion	conclusion	NOUN
ftr-346	1305	13	.	.	PUNCT
ftr-346	1306	1	see	see	VERB
ftr-346	1306	2	lokken	lokken	PROPN
ftr-346	1306	3	,	,	PUNCT
ftr-346	1306	4	intellectual	intellectual	ADJ
ftr-346	1306	5	property	property	NOUN
ftr-346	1306	6	,	,	PUNCT
ftr-346	1306	7	supra	supra	PROPN
ftr-346	1306	8	note	note	NOUN
ftr-346	1306	9	57	57	NUM
ftr-346	1306	10	,	,	PUNCT
ftr-346	1306	11	at	at	ADP
ftr-346	1306	12	242	242	NUM
ftr-346	1306	13	-	-	SYM
ftr-346	1306	14	43	43	NUM
ftr-346	1306	15	.	.	PUNCT
ftr-346	1306	16	329	329	NUM
ftr-346	1306	17	.	.	PUNCT
ftr-346	1307	1	see	see	VERB
ftr-346	1307	2	shay	shay	PROPN
ftr-346	1307	3	,	,	PUNCT
ftr-346	1307	4	fleming	fleming	PROPN
ftr-346	1307	5	&	&	CCONJ
ftr-346	1307	6	peroni	peroni	PROPN
ftr-346	1307	7	,	,	PUNCT
ftr-346	1307	8	source	source	NOUN
ftr-346	1307	9	rules	rule	NOUN
ftr-346	1307	10	,	,	PUNCT
ftr-346	1307	11	supra	supra	PROPN
ftr-346	1307	12	note	note	NOUN
ftr-346	1307	13	1	1	NUM
ftr-346	1307	14	,	,	PUNCT
ftr-346	1307	15	at	at	ADP
ftr-346	1307	16	143	143	NUM
ftr-346	1307	17	.	.	PUNCT
ftr-346	1308	1	6272011	6272011	NUM
ftr-346	1308	2	]	]	PUNCT
ftr-346	1308	3	florida	florida	PROPN
ftr-346	1308	4	tax	tax	PROPN
ftr-346	1308	5	review	review	NOUN
ftr-346	1308	6	international	international	ADJ
ftr-346	1308	7	agreement	agreement	NOUN
ftr-346	1308	8	.	.	PUNCT
ftr-346	1309	1	the	the	DET
ftr-346	1309	2	same	same	ADJ
ftr-346	1309	3	approach	approach	NOUN
ftr-346	1309	4	should	should	AUX
ftr-346	1309	5	be	be	AUX
ftr-346	1309	6	used	use	VERB
ftr-346	1309	7	for	for	ADP
ftr-346	1309	8	other	other	ADJ
ftr-346	1309	9	activities	activity	NOUN
ftr-346	1309	10	-	-	PUNCT
ftr-346	1309	11	destination	destination	NOUN
ftr-346	1309	12	allocations	allocation	NOUN
ftr-346	1309	13	.	.	PUNCT
ftr-346	1310	1	the	the	DET
ftr-346	1310	2	use	use	NOUN
ftr-346	1310	3	of	of	ADP
ftr-346	1310	4	arm	arm	NOUN
ftr-346	1310	5	's	's	PART
ftr-346	1310	6	length	length	NOUN
ftr-346	1310	7	principles	principle	NOUN
ftr-346	1310	8	for	for	ADP
ftr-346	1310	9	this	this	DET
ftr-346	1310	10	purpose	purpose	NOUN
ftr-346	1310	11	is	be	AUX
ftr-346	1310	12	too	too	ADV
ftr-346	1310	13	difficult	difficult	ADJ
ftr-346	1310	14	administratively	administratively	ADV
ftr-346	1310	15	,	,	PUNCT
ftr-346	1310	16	but	but	CCONJ
ftr-346	1310	17	an	an	DET
ftr-346	1310	18	allocation	allocation	NOUN
ftr-346	1310	19	is	be	AUX
ftr-346	1310	20	warranted	warrant	VERB
ftr-346	1310	21	in	in	ADP
ftr-346	1310	22	light	light	NOUN
ftr-346	1310	23	of	of	ADP
ftr-346	1310	24	the	the	DET
ftr-346	1310	25	government	government	NOUN
ftr-346	1310	26	benefits	benefit	NOUN
ftr-346	1310	27	received	receive	VERB
ftr-346	1310	28	in	in	ADP
ftr-346	1310	29	each	each	DET
ftr-346	1310	30	location	location	NOUN
ftr-346	1310	31	.	.	PUNCT
ftr-346	1311	1	thus	thus	ADV
ftr-346	1311	2	,	,	PUNCT
ftr-346	1311	3	as	as	SCONJ
ftr-346	1311	4	stated	state	VERB
ftr-346	1311	5	previously	previously	ADV
ftr-346	1311	6	,	,	PUNCT
ftr-346	1311	7	where	where	SCONJ
ftr-346	1311	8	other	other	ADJ
ftr-346	1311	9	methods	method	NOUN
ftr-346	1311	10	are	be	AUX
ftr-346	1311	11	not	not	PART
ftr-346	1311	12	available	available	ADJ
ftr-346	1311	13	,	,	PUNCT
ftr-346	1311	14	a	a	DET
ftr-346	1311	15	reasonable	reasonable	ADJ
ftr-346	1311	16	,	,	PUNCT
ftr-346	1311	17	fixed	fix	VERB
ftr-346	1311	18	percentage	percentage	NOUN
ftr-346	1311	19	allocation	allocation	NOUN
ftr-346	1311	20	is	be	AUX
ftr-346	1311	21	superior	superior	ADJ
ftr-346	1311	22	to	to	ADP
ftr-346	1311	23	no	no	DET
ftr-346	1311	24	allocation	allocation	NOUN
ftr-346	1311	25	at	at	ADV
ftr-346	1311	26	all	all	ADV
ftr-346	1311	27	.	.	PUNCT
ftr-346	1312	1	and	and	CCONJ
ftr-346	1312	2	the	the	DET
ftr-346	1312	3	fact	fact	NOUN
ftr-346	1312	4	that	that	SCONJ
ftr-346	1312	5	the	the	DET
ftr-346	1312	6	percentages	percentage	NOUN
ftr-346	1312	7	would	would	AUX
ftr-346	1312	8	need	need	VERB
ftr-346	1312	9	to	to	PART
ftr-346	1312	10	be	be	AUX
ftr-346	1312	11	agreed	agree	VERB
ftr-346	1312	12	upon	upon	SCONJ
ftr-346	1312	13	internationally	internationally	ADV
ftr-346	1312	14	should	should	AUX
ftr-346	1312	15	ensure	ensure	VERB
ftr-346	1312	16	that	that	SCONJ
ftr-346	1312	17	they	they	PRON
ftr-346	1312	18	are	be	AUX
ftr-346	1312	19	reasonable.33	reasonable.33	PROPN
ftr-346	1312	20	0	0	NUM
ftr-346	1312	21	b.	b.	PROPN
ftr-346	1312	22	market	market	NOUN
ftr-346	1312	23	access	access	NOUN
ftr-346	1312	24	and	and	CCONJ
ftr-346	1312	25	enforcement	enforcement	NOUN
ftr-346	1312	26	concerns	concern	NOUN
ftr-346	1312	27	where	where	SCONJ
ftr-346	1312	28	a	a	DET
ftr-346	1312	29	nonresident	nonresident	NOUN
ftr-346	1312	30	generates	generate	VERB
ftr-346	1312	31	income	income	NOUN
ftr-346	1312	32	by	by	ADP
ftr-346	1312	33	accessing	access	VERB
ftr-346	1312	34	the	the	DET
ftr-346	1312	35	market	market	NOUN
ftr-346	1312	36	of	of	ADP
ftr-346	1312	37	another	another	DET
ftr-346	1312	38	country	country	NOUN
ftr-346	1312	39	,	,	PUNCT
ftr-346	1312	40	a	a	DET
ftr-346	1312	41	portion	portion	NOUN
ftr-346	1312	42	of	of	ADP
ftr-346	1312	43	the	the	DET
ftr-346	1312	44	income	income	NOUN
ftr-346	1312	45	should	should	AUX
ftr-346	1312	46	in	in	ADP
ftr-346	1312	47	principle	principle	NOUN
ftr-346	1312	48	be	be	AUX
ftr-346	1312	49	sourced	source	VERB
ftr-346	1312	50	to	to	ADP
ftr-346	1312	51	this	this	DET
ftr-346	1312	52	country	country	NOUN
ftr-346	1312	53	under	under	ADP
ftr-346	1312	54	the	the	DET
ftr-346	1312	55	destination	destination	NOUN
ftr-346	1312	56	component	component	NOUN
ftr-346	1312	57	of	of	ADP
ftr-346	1312	58	the	the	DET
ftr-346	1312	59	sourcing	sourcing	NOUN
ftr-346	1312	60	standard	standard	NOUN
ftr-346	1312	61	due	due	ADP
ftr-346	1312	62	to	to	ADP
ftr-346	1312	63	the	the	DET
ftr-346	1312	64	governmental	governmental	ADJ
ftr-346	1312	65	benefits	benefit	NOUN
ftr-346	1312	66	provided	provide	VERB
ftr-346	1312	67	to	to	ADP
ftr-346	1312	68	the	the	DET
ftr-346	1312	69	taxpayer	taxpayer	NOUN
ftr-346	1312	70	by	by	ADP
ftr-346	1312	71	the	the	DET
ftr-346	1312	72	country	country	NOUN
ftr-346	1312	73	whose	whose	DET
ftr-346	1312	74	market	market	NOUN
ftr-346	1312	75	is	be	AUX
ftr-346	1312	76	penetrated.33	penetrated.33	NOUN
ftr-346	1312	77	thus	thus	ADV
ftr-346	1312	78	,	,	PUNCT
ftr-346	1312	79	where	where	SCONJ
ftr-346	1312	80	a	a	DET
ftr-346	1312	81	wholesaler	wholesaler	NOUN
ftr-346	1312	82	who	who	PRON
ftr-346	1312	83	resides	reside	VERB
ftr-346	1312	84	in	in	ADP
ftr-346	1312	85	one	one	NUM
ftr-346	1312	86	country	country	NOUN
ftr-346	1312	87	sells	sell	VERB
ftr-346	1312	88	goods	good	NOUN
ftr-346	1312	89	from	from	ADP
ftr-346	1312	90	a	a	DET
ftr-346	1312	91	branch	branch	NOUN
ftr-346	1312	92	in	in	ADP
ftr-346	1312	93	that	that	DET
ftr-346	1312	94	country	country	NOUN
ftr-346	1312	95	to	to	ADP
ftr-346	1312	96	an	an	DET
ftr-346	1312	97	independent	independent	ADJ
ftr-346	1312	98	retailer	retailer	NOUN
ftr-346	1312	99	located	locate	VERB
ftr-346	1312	100	in	in	ADP
ftr-346	1312	101	another	another	DET
ftr-346	1312	102	country	country	NOUN
ftr-346	1312	103	,	,	PUNCT
ftr-346	1312	104	the	the	DET
ftr-346	1312	105	destination	destination	NOUN
ftr-346	1312	106	country	country	NOUN
ftr-346	1312	107	should	should	AUX
ftr-346	1312	108	have	have	VERB
ftr-346	1312	109	the	the	DET
ftr-346	1312	110	right	right	NOUN
ftr-346	1312	111	to	to	PART
ftr-346	1312	112	tax	tax	VERB
ftr-346	1312	113	the	the	DET
ftr-346	1312	114	wholesaler	wholesaler	NOUN
ftr-346	1312	115	on	on	ADP
ftr-346	1312	116	a	a	DET
ftr-346	1312	117	portion	portion	NOUN
ftr-346	1312	118	of	of	ADP
ftr-346	1312	119	the	the	DET
ftr-346	1312	120	income	income	NOUN
ftr-346	1312	121	on	on	ADP
ftr-346	1312	122	the	the	DET
ftr-346	1312	123	sale	sale	NOUN
ftr-346	1312	124	.	.	PUNCT
ftr-346	1313	1	and	and	CCONJ
ftr-346	1313	2	it	it	PRON
ftr-346	1313	3	should	should	AUX
ftr-346	1313	4	be	be	AUX
ftr-346	1313	5	feasible	feasible	ADJ
ftr-346	1313	6	for	for	ADP
ftr-346	1313	7	the	the	DET
ftr-346	1313	8	destination	destination	NOUN
ftr-346	1313	9	country	country	NOUN
ftr-346	1313	10	to	to	PART
ftr-346	1313	11	collect	collect	VERB
ftr-346	1313	12	the	the	DET
ftr-346	1313	13	tax	tax	NOUN
ftr-346	1313	14	by	by	ADP
ftr-346	1313	15	requiring	require	VERB
ftr-346	1313	16	the	the	DET
ftr-346	1313	17	retailer	retailer	NOUN
ftr-346	1313	18	to	to	PART
ftr-346	1313	19	withhold	withhold	VERB
ftr-346	1313	20	.	.	PUNCT
ftr-346	1314	1	however	however	ADV
ftr-346	1314	2	,	,	PUNCT
ftr-346	1314	3	if	if	SCONJ
ftr-346	1314	4	the	the	DET
ftr-346	1314	5	sale	sale	NOUN
ftr-346	1314	6	by	by	ADP
ftr-346	1314	7	the	the	DET
ftr-346	1314	8	nonresident	nonresident	ADJ
ftr-346	1314	9	seller	seller	NOUN
ftr-346	1314	10	were	be	AUX
ftr-346	1314	11	directly	directly	ADV
ftr-346	1314	12	to	to	ADP
ftr-346	1314	13	consumers	consumer	NOUN
ftr-346	1314	14	in	in	ADP
ftr-346	1314	15	the	the	DET
ftr-346	1314	16	destination	destination	NOUN
ftr-346	1314	17	country	country	NOUN
ftr-346	1314	18	through	through	ADP
ftr-346	1314	19	electronic	electronic	ADJ
ftr-346	1314	20	commerce	commerce	NOUN
ftr-346	1314	21	or	or	CCONJ
ftr-346	1314	22	other	other	ADJ
ftr-346	1314	23	remote	remote	ADJ
ftr-346	1314	24	selling	selling	NOUN
ftr-346	1314	25	techniques	technique	NOUN
ftr-346	1314	26	,	,	PUNCT
ftr-346	1314	27	the	the	DET
ftr-346	1314	28	collection	collection	NOUN
ftr-346	1314	29	of	of	ADP
ftr-346	1314	30	the	the	DET
ftr-346	1314	31	tax	tax	NOUN
ftr-346	1314	32	would	would	AUX
ftr-346	1314	33	be	be	AUX
ftr-346	1314	34	more	more	ADV
ftr-346	1314	35	problematic	problematic	ADJ
ftr-346	1314	36	,	,	PUNCT
ftr-346	1314	37	given	give	VERB
ftr-346	1314	38	that	that	SCONJ
ftr-346	1314	39	consumers	consumer	NOUN
ftr-346	1314	40	may	may	AUX
ftr-346	1314	41	not	not	PART
ftr-346	1314	42	be	be	AUX
ftr-346	1314	43	reliable	reliable	ADJ
ftr-346	1314	44	withholding	withhold	VERB
ftr-346	1314	45	agents.332	agents.332	NOUN
ftr-346	1314	46	while	while	SCONJ
ftr-346	1314	47	there	there	PRON
ftr-346	1314	48	may	may	AUX
ftr-346	1314	49	be	be	AUX
ftr-346	1314	50	ways	way	NOUN
ftr-346	1314	51	to	to	PART
ftr-346	1314	52	create	create	VERB
ftr-346	1314	53	an	an	DET
ftr-346	1314	54	enforcement	enforcement	NOUN
ftr-346	1314	55	structure	structure	NOUN
ftr-346	1314	56	for	for	ADP
ftr-346	1314	57	these	these	DET
ftr-346	1314	58	situations,333	situations,333	NOUN
ftr-346	1314	59	the	the	DET
ftr-346	1314	60	important	important	ADJ
ftr-346	1314	61	point	point	NOUN
ftr-346	1314	62	is	be	AUX
ftr-346	1314	63	that	that	SCONJ
ftr-346	1314	64	in	in	ADP
ftr-346	1314	65	devising	devise	VERB
ftr-346	1314	66	source	source	NOUN
ftr-346	1314	67	rules	rule	NOUN
ftr-346	1314	68	,	,	PUNCT
ftr-346	1314	69	the	the	DET
ftr-346	1314	70	allocation	allocation	NOUN
ftr-346	1314	71	of	of	ADP
ftr-346	1314	72	income	income	NOUN
ftr-346	1314	73	under	under	ADP
ftr-346	1314	74	the	the	DET
ftr-346	1314	75	destination	destination	NOUN
ftr-346	1314	76	component	component	NOUN
ftr-346	1314	77	would	would	AUX
ftr-346	1314	78	be	be	AUX
ftr-346	1314	79	dependent	dependent	ADJ
ftr-346	1314	80	on	on	ADP
ftr-346	1314	81	addressing	address	VERB
ftr-346	1314	82	enforcement	enforcement	NOUN
ftr-346	1314	83	concerns	concern	NOUN
ftr-346	1314	84	for	for	ADP
ftr-346	1314	85	taxing	tax	VERB
ftr-346	1314	86	electronic	electronic	ADJ
ftr-346	1314	87	commerce	commerce	NOUN
ftr-346	1314	88	and	and	CCONJ
ftr-346	1314	89	other	other	ADJ
ftr-346	1314	90	types	type	NOUN
ftr-346	1314	91	of	of	ADP
ftr-346	1314	92	remote	remote	ADJ
ftr-346	1314	93	selling	selling	NOUN
ftr-346	1314	94	.	.	PUNCT
ftr-346	1315	1	330	330	NUM
ftr-346	1315	2	.	.	PUNCT
ftr-346	1316	1	while	while	SCONJ
ftr-346	1316	2	this	this	DET
ftr-346	1316	3	article	article	NOUN
ftr-346	1316	4	does	do	AUX
ftr-346	1316	5	not	not	PART
ftr-346	1316	6	address	address	VERB
ftr-346	1316	7	the	the	DET
ftr-346	1316	8	subject	subject	NOUN
ftr-346	1316	9	of	of	ADP
ftr-346	1316	10	sourcing	source	VERB
ftr-346	1316	11	deductions	deduction	NOUN
ftr-346	1316	12	(	(	PUNCT
ftr-346	1316	13	see	see	VERB
ftr-346	1316	14	supra	supra	PROPN
ftr-346	1316	15	note	note	PROPN
ftr-346	1316	16	16	16	NUM
ftr-346	1316	17	)	)	PUNCT
ftr-346	1316	18	,	,	PUNCT
ftr-346	1316	19	it	it	PRON
ftr-346	1316	20	should	should	AUX
ftr-346	1316	21	be	be	AUX
ftr-346	1316	22	noted	note	VERB
ftr-346	1316	23	that	that	SCONJ
ftr-346	1316	24	the	the	DET
ftr-346	1316	25	proposed	propose	VERB
ftr-346	1316	26	approach	approach	NOUN
ftr-346	1316	27	's	's	PART
ftr-346	1316	28	potential	potential	NOUN
ftr-346	1316	29	for	for	ADP
ftr-346	1316	30	split	split	ADJ
ftr-346	1316	31	sourcing	sourcing	NOUN
ftr-346	1316	32	of	of	ADP
ftr-346	1316	33	income	income	NOUN
ftr-346	1316	34	items	item	NOUN
ftr-346	1316	35	will	will	AUX
ftr-346	1316	36	further	far	ADV
ftr-346	1316	37	complicate	complicate	VERB
ftr-346	1316	38	the	the	DET
ftr-346	1316	39	allocation	allocation	NOUN
ftr-346	1316	40	and	and	CCONJ
ftr-346	1316	41	apportionment	apportionment	NOUN
ftr-346	1316	42	of	of	ADP
ftr-346	1316	43	deductions	deduction	NOUN
ftr-346	1316	44	to	to	PART
ftr-346	1316	45	income	income	VERB
ftr-346	1316	46	from	from	ADP
ftr-346	1316	47	different	different	ADJ
ftr-346	1316	48	sources	source	NOUN
ftr-346	1316	49	.	.	PUNCT
ftr-346	1317	1	this	this	PRON
ftr-346	1317	2	should	should	AUX
ftr-346	1317	3	not	not	PART
ftr-346	1317	4	be	be	AUX
ftr-346	1317	5	overly	overly	ADV
ftr-346	1317	6	burdensome	burdensome	ADJ
ftr-346	1317	7	for	for	ADP
ftr-346	1317	8	taxpayers	taxpayer	NOUN
ftr-346	1317	9	and	and	CCONJ
ftr-346	1317	10	tax	tax	NOUN
ftr-346	1317	11	authorities	authority	NOUN
ftr-346	1317	12	,	,	PUNCT
ftr-346	1317	13	as	as	SCONJ
ftr-346	1317	14	deductions	deduction	NOUN
ftr-346	1317	15	allocated	allocate	VERB
ftr-346	1317	16	to	to	PART
ftr-346	1317	17	split	split	VERB
ftr-346	1317	18	sourced	source	VERB
ftr-346	1317	19	income	income	NOUN
ftr-346	1317	20	could	could	AUX
ftr-346	1317	21	be	be	AUX
ftr-346	1317	22	apportioned	apportion	VERB
ftr-346	1317	23	to	to	ADP
ftr-346	1317	24	the	the	DET
ftr-346	1317	25	income	income	NOUN
ftr-346	1317	26	from	from	ADP
ftr-346	1317	27	different	different	ADJ
ftr-346	1317	28	sources	source	NOUN
ftr-346	1317	29	based	base	VERB
ftr-346	1317	30	on	on	ADP
ftr-346	1317	31	the	the	DET
ftr-346	1317	32	relative	relative	ADJ
ftr-346	1317	33	amounts	amount	NOUN
ftr-346	1317	34	of	of	ADP
ftr-346	1317	35	such	such	ADJ
ftr-346	1317	36	income	income	NOUN
ftr-346	1317	37	.	.	PUNCT
ftr-346	1318	1	cf	cf	NOUN
ftr-346	1318	2	reg	reg	NOUN
ftr-346	1318	3	.	.	PUNCT
ftr-346	1319	1	§	§	PROPN
ftr-346	1319	2	1.863	1.863	NUM
ftr-346	1319	3	-	-	SYM
ftr-346	1319	4	3(d	3(d	NUM
ftr-346	1319	5	)	)	PUNCT
ftr-346	1319	6	(	(	PUNCT
ftr-346	1319	7	using	use	VERB
ftr-346	1319	8	this	this	DET
ftr-346	1319	9	method	method	NOUN
ftr-346	1319	10	to	to	PART
ftr-346	1319	11	allocate	allocate	VERB
ftr-346	1319	12	and	and	CCONJ
ftr-346	1319	13	apportion	apportion	NOUN
ftr-346	1319	14	deductions	deduction	NOUN
ftr-346	1319	15	to	to	PART
ftr-346	1319	16	income	income	VERB
ftr-346	1319	17	from	from	ADP
ftr-346	1319	18	the	the	DET
ftr-346	1319	19	manufacture	manufacture	NOUN
ftr-346	1319	20	of	of	ADP
ftr-346	1319	21	sale	sale	NOUN
ftr-346	1319	22	of	of	ADP
ftr-346	1319	23	inventory	inventory	NOUN
ftr-346	1319	24	where	where	SCONJ
ftr-346	1319	25	the	the	DET
ftr-346	1319	26	50	50	NUM
ftr-346	1319	27	-	-	SYM
ftr-346	1319	28	50	50	NUM
ftr-346	1319	29	method	method	NOUN
ftr-346	1319	30	is	be	AUX
ftr-346	1319	31	used	use	VERB
ftr-346	1319	32	to	to	PART
ftr-346	1319	33	determine	determine	VERB
ftr-346	1319	34	the	the	DET
ftr-346	1319	35	source	source	NOUN
ftr-346	1319	36	of	of	ADP
ftr-346	1319	37	such	such	ADJ
ftr-346	1319	38	income	income	NOUN
ftr-346	1319	39	)	)	PUNCT
ftr-346	1319	40	.	.	PUNCT
ftr-346	1320	1	331	331	X
ftr-346	1320	2	.	.	PUNCT
ftr-346	1321	1	see	see	VERB
ftr-346	1321	2	supra	supra	PROPN
ftr-346	1321	3	notes	note	VERB
ftr-346	1321	4	244	244	NUM
ftr-346	1321	5	-	-	SYM
ftr-346	1321	6	48	48	NUM
ftr-346	1321	7	and	and	CCONJ
ftr-346	1321	8	accompanying	accompany	VERB
ftr-346	1321	9	text	text	NOUN
ftr-346	1321	10	.	.	PUNCT
ftr-346	1322	1	332	332	NUM
ftr-346	1322	2	.	.	PUNCT
ftr-346	1323	1	see	see	VERB
ftr-346	1323	2	kirsch	kirsch	PROPN
ftr-346	1323	3	,	,	PUNCT
ftr-346	1323	4	services	service	NOUN
ftr-346	1323	5	,	,	PUNCT
ftr-346	1323	6	supra	supra	PROPN
ftr-346	1323	7	note	note	VERB
ftr-346	1323	8	146	146	NUM
ftr-346	1323	9	,	,	PUNCT
ftr-346	1323	10	at	at	ADP
ftr-346	1323	11	1053	1053	NUM
ftr-346	1323	12	&	&	CCONJ
ftr-346	1323	13	n.264	n.264	NOUN
ftr-346	1323	14	.	.	PUNCT
ftr-346	1324	1	333	333	NUM
ftr-346	1324	2	.	.	PUNCT
ftr-346	1325	1	see	see	VERB
ftr-346	1325	2	infra	infra	NOUN
ftr-346	1325	3	note	note	VERB
ftr-346	1325	4	364	364	NUM
ftr-346	1325	5	.	.	NOUN
ftr-346	1326	1	628	628	NUM
ftr-346	1327	1	[	[	X
ftr-346	1327	2	vol	vol	NOUN
ftr-346	1327	3	.	.	PUNCT
ftr-346	1328	1	11:7	11:7	NUM
ftr-346	1328	2	sourcing	sourcing	NOUN
ftr-346	1328	3	income	income	NOUN
ftr-346	1328	4	among	among	ADP
ftr-346	1328	5	nations	nation	NOUN
ftr-346	1328	6	c.	c.	NOUN
ftr-346	1328	7	the	the	DET
ftr-346	1328	8	need	need	NOUN
ftr-346	1328	9	for	for	ADP
ftr-346	1328	10	international	international	ADJ
ftr-346	1328	11	agreement	agreement	NOUN
ftr-346	1328	12	that	that	PRON
ftr-346	1328	13	there	there	PRON
ftr-346	1328	14	be	be	VERB
ftr-346	1328	15	substantial	substantial	ADJ
ftr-346	1328	16	international	international	ADJ
ftr-346	1328	17	agreement	agreement	NOUN
ftr-346	1328	18	on	on	ADP
ftr-346	1328	19	the	the	DET
ftr-346	1328	20	sourcing	sourcing	NOUN
ftr-346	1328	21	standard	standard	NOUN
ftr-346	1328	22	and	and	CCONJ
ftr-346	1328	23	the	the	DET
ftr-346	1328	24	rules	rule	NOUN
ftr-346	1328	25	developed	develop	VERB
ftr-346	1328	26	thereunder	thereunder	NOUN
ftr-346	1328	27	is	be	AUX
ftr-346	1328	28	critical	critical	ADJ
ftr-346	1328	29	to	to	ADP
ftr-346	1328	30	the	the	DET
ftr-346	1328	31	success	success	NOUN
ftr-346	1328	32	of	of	ADP
ftr-346	1328	33	this	this	DET
ftr-346	1328	34	article	article	NOUN
ftr-346	1328	35	's	's	PART
ftr-346	1328	36	endeavor.334	endeavor.334	NOUN
ftr-346	1328	37	in	in	ADP
ftr-346	1328	38	the	the	DET
ftr-346	1328	39	absence	absence	NOUN
ftr-346	1328	40	of	of	ADP
ftr-346	1328	41	such	such	ADJ
ftr-346	1328	42	agreement	agreement	NOUN
ftr-346	1328	43	,	,	PUNCT
ftr-346	1328	44	there	there	PRON
ftr-346	1328	45	would	would	AUX
ftr-346	1328	46	likely	likely	ADV
ftr-346	1328	47	be	be	AUX
ftr-346	1328	48	an	an	DET
ftr-346	1328	49	unacceptable	unacceptable	ADJ
ftr-346	1328	50	amount	amount	NOUN
ftr-346	1328	51	of	of	ADP
ftr-346	1328	52	double	double	ADJ
ftr-346	1328	53	taxation	taxation	NOUN
ftr-346	1328	54	and	and	CCONJ
ftr-346	1328	55	non	non	NOUN
ftr-346	1328	56	-	-	NOUN
ftr-346	1328	57	taxation	taxation	NOUN
ftr-346	1328	58	.	.	PUNCT
ftr-346	1329	1	this	this	PRON
ftr-346	1329	2	is	be	AUX
ftr-346	1329	3	because	because	SCONJ
ftr-346	1329	4	the	the	DET
ftr-346	1329	5	proposed	propose	VERB
ftr-346	1329	6	split	split	NOUN
ftr-346	1329	7	sourcing	source	VERB
ftr-346	1329	8	approach	approach	NOUN
ftr-346	1329	9	is	be	AUX
ftr-346	1329	10	inconsistent	inconsistent	ADJ
ftr-346	1329	11	with	with	ADP
ftr-346	1329	12	the	the	DET
ftr-346	1329	13	current	current	ADJ
ftr-346	1329	14	single	single	ADJ
ftr-346	1329	15	source	source	NOUN
ftr-346	1329	16	approaches	approach	NOUN
ftr-346	1329	17	that	that	PRON
ftr-346	1329	18	are	be	AUX
ftr-346	1329	19	typically	typically	ADV
ftr-346	1329	20	used	use	VERB
ftr-346	1329	21	by	by	ADP
ftr-346	1329	22	countries	country	NOUN
ftr-346	1329	23	.	.	PUNCT
ftr-346	1330	1	thus	thus	ADV
ftr-346	1330	2	,	,	PUNCT
ftr-346	1330	3	if	if	SCONJ
ftr-346	1330	4	some	some	DET
ftr-346	1330	5	countries	country	NOUN
ftr-346	1330	6	use	use	VERB
ftr-346	1330	7	the	the	DET
ftr-346	1330	8	proposed	propose	VERB
ftr-346	1330	9	standard	standard	NOUN
ftr-346	1330	10	to	to	PART
ftr-346	1330	11	devise	devise	VERB
ftr-346	1330	12	source	source	NOUN
ftr-346	1330	13	rules	rule	NOUN
ftr-346	1330	14	,	,	PUNCT
ftr-346	1330	15	but	but	CCONJ
ftr-346	1330	16	many	many	ADJ
ftr-346	1330	17	other	other	ADJ
ftr-346	1330	18	countries	country	NOUN
ftr-346	1330	19	did	do	VERB
ftr-346	1330	20	not	not	PART
ftr-346	1330	21	,	,	PUNCT
ftr-346	1330	22	there	there	PRON
ftr-346	1330	23	would	would	AUX
ftr-346	1330	24	be	be	AUX
ftr-346	1330	25	a	a	DET
ftr-346	1330	26	great	great	ADJ
ftr-346	1330	27	amount	amount	NOUN
ftr-346	1330	28	of	of	ADP
ftr-346	1330	29	inconsistency	inconsistency	NOUN
ftr-346	1330	30	in	in	ADP
ftr-346	1330	31	the	the	DET
ftr-346	1330	32	source	source	NOUN
ftr-346	1330	33	rules	rule	NOUN
ftr-346	1330	34	used	use	VERB
ftr-346	1330	35	by	by	ADP
ftr-346	1330	36	nations	nation	NOUN
ftr-346	1330	37	probably	probably	ADV
ftr-346	1330	38	considerably	considerably	ADV
ftr-346	1330	39	more	more	ADV
ftr-346	1330	40	so	so	ADV
ftr-346	1330	41	than	than	ADP
ftr-346	1330	42	under	under	ADP
ftr-346	1330	43	current	current	ADJ
ftr-346	1330	44	law	law	NOUN
ftr-346	1330	45	.	.	PUNCT
ftr-346	1331	1	this	this	DET
ftr-346	1331	2	article	article	NOUN
ftr-346	1331	3	recommends	recommend	VERB
ftr-346	1331	4	that	that	SCONJ
ftr-346	1331	5	the	the	DET
ftr-346	1331	6	united	united	PROPN
ftr-346	1331	7	states	states	PROPN
ftr-346	1331	8	should	should	AUX
ftr-346	1331	9	take	take	VERB
ftr-346	1331	10	the	the	DET
ftr-346	1331	11	lead	lead	NOUN
ftr-346	1331	12	in	in	ADP
ftr-346	1331	13	advocating	advocate	VERB
ftr-346	1331	14	the	the	DET
ftr-346	1331	15	international	international	ADJ
ftr-346	1331	16	acceptance	acceptance	NOUN
ftr-346	1331	17	of	of	ADP
ftr-346	1331	18	the	the	DET
ftr-346	1331	19	proposed	propose	VERB
ftr-346	1331	20	sourcing	source	VERB
ftr-346	1331	21	standard.3	standard.3	PROPN
ftr-346	1331	22	the	the	DET
ftr-346	1331	23	key	key	NOUN
ftr-346	1331	24	would	would	AUX
ftr-346	1331	25	be	be	AUX
ftr-346	1331	26	having	have	VERB
ftr-346	1331	27	the	the	DET
ftr-346	1331	28	support	support	NOUN
ftr-346	1331	29	of	of	ADP
ftr-346	1331	30	the	the	DET
ftr-346	1331	31	oecd	oecd	PROPN
ftr-346	1331	32	,	,	PUNCT
ftr-346	1331	33	3	3	NUM
ftr-346	1331	34	which	which	PRON
ftr-346	1331	35	could	could	AUX
ftr-346	1331	36	then	then	ADV
ftr-346	1331	37	work	work	VERB
ftr-346	1331	38	to	to	PART
ftr-346	1331	39	turn	turn	VERB
ftr-346	1331	40	the	the	DET
ftr-346	1331	41	sourcing	sourcing	NOUN
ftr-346	1331	42	standard	standard	NOUN
ftr-346	1331	43	into	into	ADP
ftr-346	1331	44	source	source	NOUN
ftr-346	1331	45	rules	rule	NOUN
ftr-346	1331	46	that	that	PRON
ftr-346	1331	47	can	can	AUX
ftr-346	1331	48	be	be	AUX
ftr-346	1331	49	adopted	adopt	VERB
ftr-346	1331	50	by	by	ADP
ftr-346	1331	51	at	at	ADV
ftr-346	1331	52	least	least	ADJ
ftr-346	1331	53	a	a	DET
ftr-346	1331	54	substantial	substantial	ADJ
ftr-346	1331	55	majority	majority	NOUN
ftr-346	1331	56	of	of	ADP
ftr-346	1331	57	countries	country	NOUN
ftr-346	1331	58	.	.	PUNCT
ftr-346	1332	1	international	international	ADJ
ftr-346	1332	2	agreement	agreement	NOUN
ftr-346	1332	3	may	may	AUX
ftr-346	1332	4	well	well	ADV
ftr-346	1332	5	be	be	AUX
ftr-346	1332	6	attainable	attainable	ADJ
ftr-346	1332	7	.	.	PUNCT
ftr-346	1333	1	in	in	ADP
ftr-346	1333	2	particular	particular	ADJ
ftr-346	1333	3	,	,	PUNCT
ftr-346	1333	4	it	it	PRON
ftr-346	1333	5	is	be	AUX
ftr-346	1333	6	certainly	certainly	ADV
ftr-346	1333	7	possible	possible	ADJ
ftr-346	1333	8	that	that	SCONJ
ftr-346	1333	9	countries	country	NOUN
ftr-346	1333	10	could	could	AUX
ftr-346	1333	11	agree	agree	VERB
ftr-346	1333	12	to	to	PART
ftr-346	1333	13	share	share	VERB
ftr-346	1333	14	tax	tax	NOUN
ftr-346	1333	15	jurisdiction	jurisdiction	NOUN
ftr-346	1333	16	by	by	ADP
ftr-346	1333	17	agreeing	agree	VERB
ftr-346	1333	18	to	to	ADP
ftr-346	1333	19	the	the	DET
ftr-346	1333	20	fixed	fix	VERB
ftr-346	1333	21	percentages	percentage	NOUN
ftr-346	1333	22	that	that	PRON
ftr-346	1333	23	would	would	AUX
ftr-346	1333	24	generally	generally	ADV
ftr-346	1333	25	be	be	AUX
ftr-346	1333	26	used	use	VERB
ftr-346	1333	27	to	to	PART
ftr-346	1333	28	allocate	allocate	VERB
ftr-346	1333	29	income	income	NOUN
ftr-346	1333	30	among	among	ADP
ftr-346	1333	31	the	the	DET
ftr-346	1333	32	activities	activity	NOUN
ftr-346	1333	33	,	,	PUNCT
ftr-346	1333	34	destination	destination	NOUN
ftr-346	1333	35	,	,	PUNCT
ftr-346	1333	36	and	and	CCONJ
ftr-346	1333	37	residence	residence	NOUN
ftr-346	1333	38	countries	country	NOUN
ftr-346	1333	39	.	.	PUNCT
ftr-346	1334	1	the	the	DET
ftr-346	1334	2	fact	fact	NOUN
ftr-346	1334	3	334	334	NUM
ftr-346	1334	4	.	.	PUNCT
ftr-346	1335	1	cf	cf	NOUN
ftr-346	1335	2	oecd	oecd	PROPN
ftr-346	1335	3	,	,	PUNCT
ftr-346	1335	4	e	e	NOUN
ftr-346	1335	5	-	-	NOUN
ftr-346	1335	6	commerce	commerce	NOUN
ftr-346	1335	7	,	,	PUNCT
ftr-346	1335	8	supra	supra	PROPN
ftr-346	1335	9	note	note	VERB
ftr-346	1335	10	107	107	NUM
ftr-346	1335	11	,	,	PUNCT
ftr-346	1335	12	at	at	ADP
ftr-346	1335	13	25	25	NUM
ftr-346	1335	14	(	(	PUNCT
ftr-346	1335	15	stressing	stress	VERB
ftr-346	1335	16	the	the	DET
ftr-346	1335	17	need	need	NOUN
ftr-346	1335	18	for	for	ADP
ftr-346	1335	19	universal	universal	ADJ
ftr-346	1335	20	agreement	agreement	NOUN
ftr-346	1335	21	on	on	ADP
ftr-346	1335	22	rules	rule	NOUN
ftr-346	1335	23	for	for	ADP
ftr-346	1335	24	allocating	allocate	VERB
ftr-346	1335	25	taxing	tax	VERB
ftr-346	1335	26	rights	right	NOUN
ftr-346	1335	27	over	over	ADP
ftr-346	1335	28	business	business	NOUN
ftr-346	1335	29	profits	profit	NOUN
ftr-346	1335	30	in	in	ADP
ftr-346	1335	31	order	order	NOUN
ftr-346	1335	32	to	to	PART
ftr-346	1335	33	prevent	prevent	VERB
ftr-346	1335	34	double	double	ADJ
ftr-346	1335	35	taxation	taxation	NOUN
ftr-346	1335	36	or	or	CCONJ
ftr-346	1335	37	non	non	NOUN
ftr-346	1335	38	-	-	NOUN
ftr-346	1335	39	taxation	taxation	NOUN
ftr-346	1335	40	)	)	PUNCT
ftr-346	1335	41	.	.	PUNCT
ftr-346	1336	1	335	335	NUM
ftr-346	1336	2	.	.	PUNCT
ftr-346	1336	3	cf	cf	PROPN
ftr-346	1336	4	fleming	fleming	PROPN
ftr-346	1336	5	,	,	PUNCT
ftr-346	1336	6	peroni	peroni	PROPN
ftr-346	1336	7	&	&	CCONJ
ftr-346	1336	8	shay	shay	PROPN
ftr-346	1336	9	,	,	PUNCT
ftr-346	1336	10	fairness	fairness	NOUN
ftr-346	1336	11	,	,	PUNCT
ftr-346	1336	12	supra	supra	PROPN
ftr-346	1336	13	note	note	NOUN
ftr-346	1336	14	165	165	NUM
ftr-346	1336	15	,	,	PUNCT
ftr-346	1336	16	at	at	ADP
ftr-346	1336	17	339	339	NUM
ftr-346	1336	18	(	(	PUNCT
ftr-346	1336	19	pointing	point	VERB
ftr-346	1336	20	out	out	ADP
ftr-346	1336	21	that	that	SCONJ
ftr-346	1336	22	the	the	DET
ftr-346	1336	23	unilateral	unilateral	ADJ
ftr-346	1336	24	adoption	adoption	NOUN
ftr-346	1336	25	of	of	ADP
ftr-346	1336	26	an	an	DET
ftr-346	1336	27	approach	approach	NOUN
ftr-346	1336	28	that	that	PRON
ftr-346	1336	29	fractionally	fractionally	ADV
ftr-346	1336	30	apportioned	apportion	VERB
ftr-346	1336	31	international	international	ADJ
ftr-346	1336	32	income	income	NOUN
ftr-346	1336	33	between	between	ADP
ftr-346	1336	34	the	the	DET
ftr-346	1336	35	source	source	NOUN
ftr-346	1336	36	and	and	CCONJ
ftr-346	1336	37	residence	residence	NOUN
ftr-346	1336	38	countries	country	NOUN
ftr-346	1336	39	would	would	AUX
ftr-346	1336	40	result	result	VERB
ftr-346	1336	41	in	in	ADP
ftr-346	1336	42	double	double	ADJ
ftr-346	1336	43	taxation	taxation	NOUN
ftr-346	1336	44	probably	probably	ADV
ftr-346	1336	45	being	be	AUX
ftr-346	1336	46	overor	overor	NOUN
ftr-346	1336	47	under	under	ADV
ftr-346	1336	48	-	-	PUNCT
ftr-346	1336	49	mitigated	mitigate	VERB
ftr-346	1336	50	in	in	ADP
ftr-346	1336	51	most	most	ADJ
ftr-346	1336	52	cases	case	NOUN
ftr-346	1336	53	)	)	PUNCT
ftr-346	1336	54	.	.	PUNCT
ftr-346	1337	1	336	336	NUM
ftr-346	1337	2	.	.	PUNCT
ftr-346	1338	1	this	this	PRON
ftr-346	1338	2	would	would	AUX
ftr-346	1338	3	be	be	AUX
ftr-346	1338	4	similar	similar	ADJ
ftr-346	1338	5	to	to	ADP
ftr-346	1338	6	the	the	DET
ftr-346	1338	7	united	united	PROPN
ftr-346	1338	8	states	states	PROPN
ftr-346	1338	9	having	having	AUX
ftr-346	1338	10	taken	take	VERB
ftr-346	1338	11	the	the	DET
ftr-346	1338	12	lead	lead	NOUN
ftr-346	1338	13	in	in	ADP
ftr-346	1338	14	promoting	promote	VERB
ftr-346	1338	15	the	the	DET
ftr-346	1338	16	international	international	ADJ
ftr-346	1338	17	adoption	adoption	NOUN
ftr-346	1338	18	of	of	ADP
ftr-346	1338	19	the	the	DET
ftr-346	1338	20	arm	arm	NOUN
ftr-346	1338	21	's	's	PART
ftr-346	1338	22	length	length	NOUN
ftr-346	1338	23	method	method	NOUN
ftr-346	1338	24	for	for	ADP
ftr-346	1338	25	allocating	allocate	VERB
ftr-346	1338	26	income	income	NOUN
ftr-346	1338	27	among	among	ADP
ftr-346	1338	28	commonly	commonly	ADV
ftr-346	1338	29	controlled	control	VERB
ftr-346	1338	30	corporations	corporation	NOUN
ftr-346	1338	31	.	.	PUNCT
ftr-346	1339	1	see	see	VERB
ftr-346	1339	2	barbara	barbara	PROPN
ftr-346	1339	3	angus	angus	PROPN
ftr-346	1339	4	,	,	PUNCT
ftr-346	1339	5	tom	tom	PROPN
ftr-346	1339	6	neubig	neubig	PROPN
ftr-346	1339	7	,	,	PUNCT
ftr-346	1339	8	eric	eric	PROPN
ftr-346	1339	9	solomon	solomon	PROPN
ftr-346	1339	10	&	&	CCONJ
ftr-346	1339	11	mark	mark	PROPN
ftr-346	1339	12	weinberger	weinberger	PROPN
ftr-346	1339	13	,	,	PUNCT
ftr-346	1339	14	the	the	DET
ftr-346	1339	15	u.s	u.s	PROPN
ftr-346	1339	16	.	.	PROPN
ftr-346	1339	17	international	international	ADJ
ftr-346	1339	18	tax	tax	NOUN
ftr-346	1339	19	system	system	NOUN
ftr-346	1339	20	at	at	ADP
ftr-346	1339	21	a	a	DET
ftr-346	1339	22	crossroads	crossroad	NOUN
ftr-346	1339	23	,	,	PUNCT
ftr-346	1339	24	127	127	NUM
ftr-346	1339	25	tax	tax	NOUN
ftr-346	1339	26	notes	note	NOUN
ftr-346	1339	27	45	45	NUM
ftr-346	1339	28	,	,	PUNCT
ftr-346	1339	29	64	64	NUM
ftr-346	1339	30	(	(	PUNCT
ftr-346	1339	31	2010	2010	NUM
ftr-346	1339	32	)	)	PUNCT
ftr-346	1339	33	.	.	PUNCT
ftr-346	1340	1	337	337	NUM
ftr-346	1340	2	.	.	PUNCT
ftr-346	1341	1	cf	cf	NOUN
ftr-346	1341	2	graetz	graetz	NOUN
ftr-346	1341	3	,	,	PUNCT
ftr-346	1341	4	multilateral	multilateral	ADJ
ftr-346	1341	5	solution	solution	NOUN
ftr-346	1341	6	,	,	PUNCT
ftr-346	1341	7	supra	supra	PROPN
ftr-346	1341	8	note	note	NOUN
ftr-346	1341	9	84	84	NUM
ftr-346	1341	10	,	,	PUNCT
ftr-346	1341	11	at	at	ADP
ftr-346	1341	12	493	493	NUM
ftr-346	1341	13	(	(	PUNCT
ftr-346	1341	14	suggesting	suggest	VERB
ftr-346	1341	15	that	that	SCONJ
ftr-346	1341	16	the	the	DET
ftr-346	1341	17	oecd	oecd	PROPN
ftr-346	1341	18	and	and	CCONJ
ftr-346	1341	19	european	european	PROPN
ftr-346	1341	20	commission	commission	PROPN
ftr-346	1341	21	might	might	AUX
ftr-346	1341	22	lead	lead	VERB
ftr-346	1341	23	the	the	DET
ftr-346	1341	24	way	way	NOUN
ftr-346	1341	25	in	in	ADP
ftr-346	1341	26	achieving	achieve	VERB
ftr-346	1341	27	a	a	DET
ftr-346	1341	28	multilateral	multilateral	ADJ
ftr-346	1341	29	agreement	agreement	NOUN
ftr-346	1341	30	for	for	ADP
ftr-346	1341	31	the	the	DET
ftr-346	1341	32	treatment	treatment	NOUN
ftr-346	1341	33	of	of	ADP
ftr-346	1341	34	interest	interest	NOUN
ftr-346	1341	35	expense	expense	NOUN
ftr-346	1341	36	that	that	PRON
ftr-346	1341	37	is	be	AUX
ftr-346	1341	38	based	base	VERB
ftr-346	1341	39	on	on	ADP
ftr-346	1341	40	worldwide	worldwide	ADJ
ftr-346	1341	41	allocation	allocation	NOUN
ftr-346	1341	42	)	)	PUNCT
ftr-346	1341	43	.	.	PUNCT
ftr-346	1342	1	338	338	NUM
ftr-346	1342	2	.	.	PUNCT
ftr-346	1343	1	cf	cf	NOUN
ftr-346	1343	2	reuven	reuven	PROPN
ftr-346	1343	3	s.	s.	PROPN
ftr-346	1343	4	avi	avi	PROPN
ftr-346	1343	5	-	-	PUNCT
ftr-346	1343	6	yonah	yonah	PROPN
ftr-346	1343	7	&	&	CCONJ
ftr-346	1343	8	ilan	ilan	PROPN
ftr-346	1343	9	benshalom	benshalom	PROPN
ftr-346	1343	10	,	,	PUNCT
ftr-346	1343	11	formulary	formulary	ADJ
ftr-346	1343	12	apportionment	apportionment	NOUN
ftr-346	1343	13	myths	myth	NOUN
ftr-346	1343	14	and	and	CCONJ
ftr-346	1343	15	prospects	prospect	NOUN
ftr-346	1343	16	:	:	PUNCT
ftr-346	1343	17	promoting	promote	VERB
ftr-346	1343	18	better	well	ADJ
ftr-346	1343	19	international	international	ADJ
ftr-346	1343	20	tax	tax	NOUN
ftr-346	1343	21	policy	policy	NOUN
ftr-346	1343	22	by	by	ADP
ftr-346	1343	23	utilizing	utilize	VERB
ftr-346	1343	24	the	the	DET
ftr-346	1343	25	misunderstood	misunderstood	NOUN
ftr-346	1343	26	and	and	CCONJ
ftr-346	1343	27	under	under	ADV
ftr-346	1343	28	-	-	PUNCT
ftr-346	1343	29	theorized	theorize	VERB
ftr-346	1343	30	formulary	formulary	NOUN
ftr-346	1343	31	alternative	alternative	NOUN
ftr-346	1343	32	26	26	NUM
ftr-346	1343	33	(	(	PUNCT
ftr-346	1343	34	univ	univ	PROPN
ftr-346	1343	35	.	.	PROPN
ftr-346	1343	36	of	of	ADP
ftr-346	1343	37	michigan	michigan	PROPN
ftr-346	1343	38	pub	pub	NOUN
ftr-346	1343	39	.	.	PUNCT
ftr-346	1344	1	law	law	NOUN
ftr-346	1344	2	&	&	CCONJ
ftr-346	1344	3	legal	legal	ADJ
ftr-346	1344	4	theory	theory	NOUN
ftr-346	1344	5	working	working	NOUN
ftr-346	1344	6	paper	paper	NOUN
ftr-346	1344	7	series	series	NOUN
ftr-346	1344	8	,	,	PUNCT
ftr-346	1344	9	paper	paper	NOUN
ftr-346	1344	10	no	no	NOUN
ftr-346	1344	11	.	.	PROPN
ftr-346	1344	12	221	221	NUM
ftr-346	1344	13	,	,	PUNCT
ftr-346	1344	14	2010	2010	NUM
ftr-346	1344	15	)	)	PUNCT
ftr-346	1344	16	,	,	PUNCT
ftr-346	1344	17	http://ssrn.com/abstract-1693105	http://ssrn.com/abstract-1693105	NOUN
ftr-346	1344	18	(	(	PUNCT
ftr-346	1344	19	claiming	claim	VERB
ftr-346	1344	20	that	that	PRON
ftr-346	1344	21	for	for	SCONJ
ftr-346	1344	22	a	a	DET
ftr-346	1344	23	hybrid	hybrid	NOUN
ftr-346	1344	24	arm'slength	arm'slength	NOUN
ftr-346	1344	25	/	/	SYM
ftr-346	1344	26	formulary	formulary	ADJ
ftr-346	1344	27	apportionment	apportionment	NOUN
ftr-346	1344	28	regime	regime	NOUN
ftr-346	1344	29	to	to	PART
ftr-346	1344	30	be	be	AUX
ftr-346	1344	31	operative	operative	ADJ
ftr-346	1344	32	,	,	PUNCT
ftr-346	1344	33	it	it	PRON
ftr-346	1344	34	would	would	AUX
ftr-346	1344	35	be	be	AUX
ftr-346	1344	36	sufficient	sufficient	ADJ
ftr-346	1344	37	if	if	SCONJ
ftr-346	1344	38	a	a	DET
ftr-346	1344	39	"	"	PUNCT
ftr-346	1344	40	critical	critical	ADJ
ftr-346	1344	41	mass	mass	NOUN
ftr-346	1344	42	of	of	ADP
ftr-346	1344	43	countries	country	NOUN
ftr-346	1344	44	that	that	PRON
ftr-346	1344	45	includes	include	VERB
ftr-346	1344	46	some	some	DET
ftr-346	1344	47	major	major	ADJ
ftr-346	1344	48	developed	develop	VERB
ftr-346	1344	49	and	and	CCONJ
ftr-346	1344	50	emerging	emerge	VERB
ftr-346	1344	51	economies	economy	NOUN
ftr-346	1344	52	[	[	X
ftr-346	1344	53	adopts	adopt	VERB
ftr-346	1344	54	]	]	PUNCT
ftr-346	1344	55	such	such	DET
ftr-346	1344	56	a	a	DET
ftr-346	1344	57	regime	regime	NOUN
ftr-346	1344	58	"	"	PUNCT
ftr-346	1344	59	)	)	PUNCT
ftr-346	1344	60	.	.	PUNCT
ftr-346	1345	1	2011	2011	NUM
ftr-346	1345	2	]	]	PUNCT
ftr-346	1345	3	629	629	NUM
ftr-346	1345	4	florida	florida	PROPN
ftr-346	1345	5	tax	tax	NOUN
ftr-346	1345	6	review	review	NOUN
ftr-346	1345	7	that	that	SCONJ
ftr-346	1345	8	countries	country	NOUN
ftr-346	1345	9	entering	enter	VERB
ftr-346	1345	10	into	into	ADP
ftr-346	1345	11	tax	tax	NOUN
ftr-346	1345	12	treaties	treaty	NOUN
ftr-346	1345	13	typically	typically	ADV
ftr-346	1345	14	use	use	VERB
ftr-346	1345	15	identical	identical	ADJ
ftr-346	1345	16	provisions	provision	NOUN
ftr-346	1345	17	to	to	PART
ftr-346	1345	18	reduce	reduce	VERB
ftr-346	1345	19	or	or	CCONJ
ftr-346	1345	20	eliminate	eliminate	VERB
ftr-346	1345	21	source	source	NOUN
ftr-346	1345	22	taxation	taxation	NOUN
ftr-346	1345	23	on	on	ADP
ftr-346	1345	24	passive	passive	ADJ
ftr-346	1345	25	income	income	NOUN
ftr-346	1345	26	demonstrates	demonstrate	VERB
ftr-346	1345	27	that	that	SCONJ
ftr-346	1345	28	such	such	ADJ
ftr-346	1345	29	agreement	agreement	NOUN
ftr-346	1345	30	is	be	AUX
ftr-346	1345	31	possible	possible	ADJ
ftr-346	1345	32	.	.	PUNCT
ftr-346	1346	1	39	39	NUM
ftr-346	1346	2	and	and	CCONJ
ftr-346	1346	3	beyond	beyond	ADP
ftr-346	1346	4	the	the	DET
ftr-346	1346	5	split	split	NOUN
ftr-346	1346	6	-	-	PUNCT
ftr-346	1346	7	sourcing	source	VERB
ftr-346	1346	8	aspect	aspect	NOUN
ftr-346	1346	9	of	of	ADP
ftr-346	1346	10	the	the	DET
ftr-346	1346	11	standard	standard	NOUN
ftr-346	1346	12	,	,	PUNCT
ftr-346	1346	13	the	the	DET
ftr-346	1346	14	proposed	propose	VERB
ftr-346	1346	15	approach	approach	NOUN
ftr-346	1346	16	is	be	AUX
ftr-346	1346	17	not	not	PART
ftr-346	1346	18	at	at	ADV
ftr-346	1346	19	all	all	ADV
ftr-346	1346	20	radical	radical	ADJ
ftr-346	1346	21	:	:	PUNCT
ftr-346	1346	22	rather	rather	ADV
ftr-346	1346	23	than	than	ADP
ftr-346	1346	24	introducing	introduce	VERB
ftr-346	1346	25	a	a	DET
ftr-346	1346	26	new	new	ADJ
ftr-346	1346	27	basis	basis	NOUN
ftr-346	1346	28	for	for	ADP
ftr-346	1346	29	allocating	allocate	VERB
ftr-346	1346	30	tax	tax	NOUN
ftr-346	1346	31	jurisdiction	jurisdiction	NOUN
ftr-346	1346	32	,	,	PUNCT
ftr-346	1346	33	the	the	DET
ftr-346	1346	34	standard	standard	NOUN
ftr-346	1346	35	unifies	unify	VERB
ftr-346	1346	36	into	into	ADP
ftr-346	1346	37	a	a	DET
ftr-346	1346	38	splitsourcing	splitsourcing	NOUN
ftr-346	1346	39	approach	approach	NOUN
ftr-346	1346	40	the	the	DET
ftr-346	1346	41	concepts	concept	NOUN
ftr-346	1346	42	that	that	PRON
ftr-346	1346	43	are	be	AUX
ftr-346	1346	44	currently	currently	ADV
ftr-346	1346	45	used	use	VERB
ftr-346	1346	46	separately	separately	ADV
ftr-346	1346	47	in	in	ADP
ftr-346	1346	48	single	single	ADJ
ftr-346	1346	49	source	source	NOUN
ftr-346	1346	50	rules.340	rules.340	PROPN
ftr-346	1346	51	iv	iv	X
ftr-346	1346	52	.	.	PUNCT
ftr-346	1347	1	using	use	VERB
ftr-346	1347	2	the	the	DET
ftr-346	1347	3	standard	standard	NOUN
ftr-346	1347	4	to	to	PART
ftr-346	1347	5	devise	devise	VERB
ftr-346	1347	6	source	source	NOUN
ftr-346	1347	7	rules	rule	NOUN
ftr-346	1347	8	this	this	DET
ftr-346	1347	9	part	part	NOUN
ftr-346	1347	10	uses	use	VERB
ftr-346	1347	11	the	the	DET
ftr-346	1347	12	standard	standard	NOUN
ftr-346	1347	13	developed	develop	VERB
ftr-346	1347	14	in	in	ADP
ftr-346	1347	15	the	the	DET
ftr-346	1347	16	preceding	precede	VERB
ftr-346	1347	17	part	part	NOUN
ftr-346	1347	18	to	to	PART
ftr-346	1347	19	suggest	suggest	VERB
ftr-346	1347	20	source	source	NOUN
ftr-346	1347	21	rules	rule	NOUN
ftr-346	1347	22	for	for	ADP
ftr-346	1347	23	several	several	ADJ
ftr-346	1347	24	types	type	NOUN
ftr-346	1347	25	of	of	ADP
ftr-346	1347	26	income	income	NOUN
ftr-346	1347	27	.	.	PUNCT
ftr-346	1348	1	the	the	DET
ftr-346	1348	2	objective	objective	NOUN
ftr-346	1348	3	here	here	ADV
ftr-346	1348	4	is	be	AUX
ftr-346	1348	5	not	not	PART
ftr-346	1348	6	to	to	PART
ftr-346	1348	7	propose	propose	VERB
ftr-346	1348	8	a	a	DET
ftr-346	1348	9	comprehensive	comprehensive	ADJ
ftr-346	1348	10	and	and	CCONJ
ftr-346	1348	11	detailed	detailed	ADJ
ftr-346	1348	12	set	set	NOUN
ftr-346	1348	13	of	of	ADP
ftr-346	1348	14	source	source	NOUN
ftr-346	1348	15	rules	rule	NOUN
ftr-346	1348	16	that	that	PRON
ftr-346	1348	17	should	should	AUX
ftr-346	1348	18	be	be	AUX
ftr-346	1348	19	adopted	adopt	VERB
ftr-346	1348	20	on	on	ADP
ftr-346	1348	21	a	a	DET
ftr-346	1348	22	multilateral	multilateral	ADJ
ftr-346	1348	23	basis	basis	NOUN
ftr-346	1348	24	.	.	PUNCT
ftr-346	1349	1	instead	instead	ADV
ftr-346	1349	2	,	,	PUNCT
ftr-346	1349	3	it	it	PRON
ftr-346	1349	4	is	be	AUX
ftr-346	1349	5	to	to	PART
ftr-346	1349	6	illustrate	illustrate	VERB
ftr-346	1349	7	how	how	SCONJ
ftr-346	1349	8	the	the	DET
ftr-346	1349	9	standard	standard	NOUN
ftr-346	1349	10	can	can	AUX
ftr-346	1349	11	be	be	AUX
ftr-346	1349	12	used	use	VERB
ftr-346	1349	13	to	to	PART
ftr-346	1349	14	formulate	formulate	VERB
ftr-346	1349	15	certain	certain	ADJ
ftr-346	1349	16	source	source	NOUN
ftr-346	1349	17	rules	rule	NOUN
ftr-346	1349	18	in	in	ADP
ftr-346	1349	19	order	order	NOUN
ftr-346	1349	20	to	to	PART
ftr-346	1349	21	provide	provide	VERB
ftr-346	1349	22	a	a	DET
ftr-346	1349	23	foundation	foundation	NOUN
ftr-346	1349	24	for	for	ADP
ftr-346	1349	25	future	future	ADJ
ftr-346	1349	26	efforts	effort	NOUN
ftr-346	1349	27	in	in	ADP
ftr-346	1349	28	this	this	DET
ftr-346	1349	29	area	area	NOUN
ftr-346	1349	30	.	.	PUNCT
ftr-346	1350	1	339	339	NUM
ftr-346	1350	2	.	.	PUNCT
ftr-346	1350	3	see	see	VERB
ftr-346	1350	4	supra	supra	PROPN
ftr-346	1350	5	notes	note	VERB
ftr-346	1350	6	22	22	NUM
ftr-346	1350	7	-	-	SYM
ftr-346	1350	8	23	23	NUM
ftr-346	1350	9	,	,	PUNCT
ftr-346	1350	10	28	28	NUM
ftr-346	1350	11	and	and	CCONJ
ftr-346	1350	12	accompanying	accompany	VERB
ftr-346	1350	13	text	text	NOUN
ftr-346	1350	14	.	.	PUNCT
ftr-346	1351	1	340	340	NUM
ftr-346	1351	2	.	.	PUNCT
ftr-346	1352	1	see	see	VERB
ftr-346	1352	2	supra	supra	PROPN
ftr-346	1352	3	part	part	PROPN
ftr-346	1352	4	i1i.c.2	i1i.c.2	PROPN
ftr-346	1352	5	.	.	PUNCT
ftr-346	1353	1	international	international	ADJ
ftr-346	1353	2	agreement	agreement	NOUN
ftr-346	1353	3	on	on	ADP
ftr-346	1353	4	this	this	DET
ftr-346	1353	5	article	article	NOUN
ftr-346	1353	6	's	's	PART
ftr-346	1353	7	sourcing	sourcing	NOUN
ftr-346	1353	8	approach	approach	NOUN
ftr-346	1353	9	should	should	AUX
ftr-346	1353	10	be	be	AUX
ftr-346	1353	11	considerably	considerably	ADV
ftr-346	1353	12	less	less	ADV
ftr-346	1353	13	difficult	difficult	ADJ
ftr-346	1353	14	than	than	ADP
ftr-346	1353	15	the	the	DET
ftr-346	1353	16	multilateral	multilateral	ADJ
ftr-346	1353	17	adoption	adoption	NOUN
ftr-346	1353	18	of	of	ADP
ftr-346	1353	19	formulary	formulary	ADJ
ftr-346	1353	20	apportionment	apportionment	NOUN
ftr-346	1353	21	to	to	PART
ftr-346	1353	22	allocate	allocate	VERB
ftr-346	1353	23	tax	tax	NOUN
ftr-346	1353	24	jurisdiction	jurisdiction	NOUN
ftr-346	1353	25	over	over	ADP
ftr-346	1353	26	the	the	DET
ftr-346	1353	27	income	income	NOUN
ftr-346	1353	28	of	of	ADP
ftr-346	1353	29	related	related	ADJ
ftr-346	1353	30	multi	multi	ADJ
ftr-346	1353	31	-	-	ADJ
ftr-346	1353	32	national	national	ADJ
ftr-346	1353	33	corporations	corporation	NOUN
ftr-346	1353	34	,	,	PUNCT
ftr-346	1353	35	a	a	DET
ftr-346	1353	36	concept	concept	NOUN
ftr-346	1353	37	advocated	advocate	VERB
ftr-346	1353	38	recently	recently	ADV
ftr-346	1353	39	by	by	ADP
ftr-346	1353	40	several	several	ADJ
ftr-346	1353	41	notable	notable	ADJ
ftr-346	1353	42	commentators	commentator	NOUN
ftr-346	1353	43	(	(	PUNCT
ftr-346	1353	44	see	see	VERB
ftr-346	1353	45	supra	supra	PROPN
ftr-346	1353	46	note	note	PROPN
ftr-346	1353	47	136	136	NUM
ftr-346	1353	48	)	)	PUNCT
ftr-346	1353	49	.	.	PUNCT
ftr-346	1354	1	first	first	ADV
ftr-346	1354	2	,	,	PUNCT
ftr-346	1354	3	unlike	unlike	ADP
ftr-346	1354	4	the	the	DET
ftr-346	1354	5	proposed	propose	VERB
ftr-346	1354	6	sourcing	sourcing	NOUN
ftr-346	1354	7	approach	approach	NOUN
ftr-346	1354	8	,	,	PUNCT
ftr-346	1354	9	many	many	ADJ
ftr-346	1354	10	nations	nation	NOUN
ftr-346	1354	11	may	may	AUX
ftr-346	1354	12	be	be	AUX
ftr-346	1354	13	quite	quite	ADV
ftr-346	1354	14	reluctant	reluctant	ADJ
ftr-346	1354	15	to	to	PART
ftr-346	1354	16	adopt	adopt	VERB
ftr-346	1354	17	formulary	formulary	ADJ
ftr-346	1354	18	apportionment	apportionment	NOUN
ftr-346	1354	19	in	in	ADP
ftr-346	1354	20	lieu	lieu	NOUN
ftr-346	1354	21	of	of	ADP
ftr-346	1354	22	arm's	arm'	NOUN
ftr-346	1354	23	-	-	PUNCT
ftr-346	1354	24	length	length	NOUN
ftr-346	1354	25	transfer	transfer	NOUN
ftr-346	1354	26	pricing	pricing	NOUN
ftr-346	1354	27	,	,	PUNCT
ftr-346	1354	28	given	give	VERB
ftr-346	1354	29	the	the	DET
ftr-346	1354	30	lack	lack	NOUN
ftr-346	1354	31	of	of	ADP
ftr-346	1354	32	experience	experience	NOUN
ftr-346	1354	33	with	with	ADP
ftr-346	1354	34	large	large	ADJ
ftr-346	1354	35	-	-	PUNCT
ftr-346	1354	36	scale	scale	NOUN
ftr-346	1354	37	formulary	formulary	NOUN
ftr-346	1354	38	apportionment	apportionment	NOUN
ftr-346	1354	39	and	and	CCONJ
ftr-346	1354	40	the	the	DET
ftr-346	1354	41	unknowns	unknown	NOUN
ftr-346	1354	42	that	that	SCONJ
ftr-346	1354	43	it	it	PRON
ftr-346	1354	44	presents	present	VERB
ftr-346	1354	45	.	.	PUNCT
ftr-346	1355	1	see	see	VERB
ftr-346	1355	2	kleinbard	kleinbard	ADJ
ftr-346	1355	3	,	,	PUNCT
ftr-346	1355	4	lessons	lesson	NOUN
ftr-346	1355	5	,	,	PUNCT
ftr-346	1355	6	supra	supra	PROPN
ftr-346	1355	7	note	note	PROPN
ftr-346	1355	8	84	84	NUM
ftr-346	1355	9	,	,	PUNCT
ftr-346	1355	10	at	at	ADP
ftr-346	1355	11	66	66	NUM
ftr-346	1355	12	(	(	PUNCT
ftr-346	1355	13	referring	refer	VERB
ftr-346	1355	14	to	to	ADP
ftr-346	1355	15	the	the	DET
ftr-346	1355	16	susceptibility	susceptibility	NOUN
ftr-346	1355	17	of	of	ADP
ftr-346	1355	18	formulary	formulary	ADJ
ftr-346	1355	19	apportionment	apportionment	NOUN
ftr-346	1355	20	to	to	ADP
ftr-346	1355	21	gaming	gaming	NOUN
ftr-346	1355	22	as	as	ADP
ftr-346	1355	23	an	an	DET
ftr-346	1355	24	important	important	ADJ
ftr-346	1355	25	unknown	unknown	NOUN
ftr-346	1355	26	;	;	PUNCT
ftr-346	1355	27	concluding	conclude	VERB
ftr-346	1355	28	that	that	SCONJ
ftr-346	1355	29	"	"	PUNCT
ftr-346	1355	30	[	[	X
ftr-346	1355	31	i]t	i]t	NOUN
ftr-346	1355	32	is	be	AUX
ftr-346	1355	33	difficult	difficult	ADJ
ftr-346	1355	34	to	to	PART
ftr-346	1355	35	imagine	imagine	VERB
ftr-346	1355	36	how	how	SCONJ
ftr-346	1355	37	a	a	DET
ftr-346	1355	38	multilateral	multilateral	ADJ
ftr-346	1355	39	global	global	ADJ
ftr-346	1355	40	formulary	formulary	ADJ
ftr-346	1355	41	apportionment	apportionment	NOUN
ftr-346	1355	42	system	system	NOUN
ftr-346	1355	43	can	can	AUX
ftr-346	1355	44	come	come	VERB
ftr-346	1355	45	to	to	PART
ftr-346	1355	46	pass	pass	VERB
ftr-346	1355	47	"	"	PUNCT
ftr-346	1355	48	)	)	PUNCT
ftr-346	1355	49	.	.	PUNCT
ftr-346	1356	1	second	second	ADJ
ftr-346	1356	2	,	,	PUNCT
ftr-346	1356	3	as	as	SCONJ
ftr-346	1356	4	compared	compare	VERB
ftr-346	1356	5	to	to	ADP
ftr-346	1356	6	the	the	DET
ftr-346	1356	7	adoption	adoption	NOUN
ftr-346	1356	8	of	of	ADP
ftr-346	1356	9	uniform	uniform	ADJ
ftr-346	1356	10	source	source	NOUN
ftr-346	1356	11	rules	rule	NOUN
ftr-346	1356	12	,	,	PUNCT
ftr-346	1356	13	multilateral	multilateral	ADJ
ftr-346	1356	14	agreement	agreement	NOUN
ftr-346	1356	15	on	on	ADP
ftr-346	1356	16	territorial	territorial	ADJ
ftr-346	1356	17	taxation	taxation	NOUN
ftr-346	1356	18	with	with	ADP
ftr-346	1356	19	formulary	formulary	ADJ
ftr-346	1356	20	apportionment	apportionment	NOUN
ftr-346	1356	21	would	would	AUX
ftr-346	1356	22	involve	involve	VERB
ftr-346	1356	23	greater	great	ADJ
ftr-346	1356	24	tax	tax	NOUN
ftr-346	1356	25	stakes	stake	NOUN
ftr-346	1356	26	in	in	ADP
ftr-346	1356	27	that	that	DET
ftr-346	1356	28	countries	country	NOUN
ftr-346	1356	29	would	would	AUX
ftr-346	1356	30	exercise	exercise	VERB
ftr-346	1356	31	tax	tax	NOUN
ftr-346	1356	32	jurisdiction	jurisdiction	NOUN
ftr-346	1356	33	only	only	ADV
ftr-346	1356	34	over	over	ADP
ftr-346	1356	35	that	that	DET
ftr-346	1356	36	income	income	NOUN
ftr-346	1356	37	that	that	PRON
ftr-346	1356	38	is	be	AUX
ftr-346	1356	39	apportioned	apportion	VERB
ftr-346	1356	40	to	to	ADP
ftr-346	1356	41	them	they	PRON
ftr-346	1356	42	pursuant	pursuant	ADJ
ftr-346	1356	43	to	to	ADP
ftr-346	1356	44	the	the	DET
ftr-346	1356	45	formula	formula	NOUN
ftr-346	1356	46	;	;	PUNCT
ftr-346	1356	47	with	with	ADP
ftr-346	1356	48	uniform	uniform	ADJ
ftr-346	1356	49	source	source	NOUN
ftr-346	1356	50	rules	rule	NOUN
ftr-346	1356	51	,	,	PUNCT
ftr-346	1356	52	countries	country	NOUN
ftr-346	1356	53	would	would	AUX
ftr-346	1356	54	still	still	ADV
ftr-346	1356	55	have	have	VERB
ftr-346	1356	56	the	the	DET
ftr-346	1356	57	option	option	NOUN
ftr-346	1356	58	of	of	ADP
ftr-346	1356	59	exercising	exercise	VERB
ftr-346	1356	60	residual	residual	ADJ
ftr-346	1356	61	tax	tax	NOUN
ftr-346	1356	62	jurisdiction	jurisdiction	NOUN
ftr-346	1356	63	over	over	ADP
ftr-346	1356	64	their	their	PRON
ftr-346	1356	65	residents	resident	NOUN
ftr-346	1356	66	via	via	ADP
ftr-346	1356	67	foreign	foreign	ADJ
ftr-346	1356	68	tax	tax	NOUN
ftr-346	1356	69	credit	credit	NOUN
ftr-346	1356	70	systems	system	NOUN
ftr-346	1356	71	,	,	PUNCT
ftr-346	1356	72	as	as	ADV
ftr-346	1356	73	well	well	ADV
ftr-346	1356	74	as	as	ADP
ftr-346	1356	75	retain	retain	VERB
ftr-346	1356	76	the	the	DET
ftr-346	1356	77	ability	ability	NOUN
ftr-346	1356	78	to	to	PART
ftr-346	1356	79	employ	employ	VERB
ftr-346	1356	80	mechanisms	mechanism	NOUN
ftr-346	1356	81	designed	design	VERB
ftr-346	1356	82	to	to	PART
ftr-346	1356	83	prevent	prevent	VERB
ftr-346	1356	84	their	their	PRON
ftr-346	1356	85	residents	resident	NOUN
ftr-346	1356	86	from	from	ADP
ftr-346	1356	87	avoiding	avoid	VERB
ftr-346	1356	88	current	current	ADJ
ftr-346	1356	89	taxes	taxis	NOUN
ftr-346	1356	90	on	on	ADP
ftr-346	1356	91	certain	certain	ADJ
ftr-346	1356	92	income	income	NOUN
ftr-346	1356	93	that	that	PRON
ftr-346	1356	94	is	be	AUX
ftr-346	1356	95	allocated	allocate	VERB
ftr-346	1356	96	to	to	ADP
ftr-346	1356	97	tax	tax	NOUN
ftr-346	1356	98	haven	haven	NOUN
ftr-346	1356	99	corporations	corporation	NOUN
ftr-346	1356	100	(	(	PUNCT
ftr-346	1356	101	see	see	VERB
ftr-346	1356	102	supra	supra	PROPN
ftr-346	1356	103	note	note	PROPN
ftr-346	1356	104	139	139	NUM
ftr-346	1356	105	)	)	PUNCT
ftr-346	1356	106	.	.	PUNCT
ftr-346	1357	1	with	with	ADP
ftr-346	1357	2	lower	low	ADJ
ftr-346	1357	3	tax	tax	NOUN
ftr-346	1357	4	stakes	stake	NOUN
ftr-346	1357	5	,	,	PUNCT
ftr-346	1357	6	international	international	ADJ
ftr-346	1357	7	agreement	agreement	NOUN
ftr-346	1357	8	on	on	ADP
ftr-346	1357	9	source	source	NOUN
ftr-346	1357	10	rules	rule	NOUN
ftr-346	1357	11	should	should	AUX
ftr-346	1357	12	be	be	AUX
ftr-346	1357	13	more	more	ADV
ftr-346	1357	14	feasible	feasible	ADJ
ftr-346	1357	15	.	.	PUNCT
ftr-346	1358	1	finally	finally	ADV
ftr-346	1358	2	,	,	PUNCT
ftr-346	1358	3	a	a	DET
ftr-346	1358	4	multilateral	multilateral	ADJ
ftr-346	1358	5	formulary	formulary	ADJ
ftr-346	1358	6	apportionment	apportionment	NOUN
ftr-346	1358	7	system	system	NOUN
ftr-346	1358	8	would	would	AUX
ftr-346	1358	9	require	require	VERB
ftr-346	1358	10	agreement	agreement	NOUN
ftr-346	1358	11	on	on	ADP
ftr-346	1358	12	not	not	PART
ftr-346	1358	13	only	only	ADV
ftr-346	1358	14	apportionment	apportionment	ADJ
ftr-346	1358	15	factors	factor	NOUN
ftr-346	1358	16	,	,	PUNCT
ftr-346	1358	17	but	but	CCONJ
ftr-346	1358	18	also	also	ADV
ftr-346	1358	19	on	on	ADP
ftr-346	1358	20	the	the	DET
ftr-346	1358	21	tax	tax	NOUN
ftr-346	1358	22	base	base	NOUN
ftr-346	1358	23	that	that	PRON
ftr-346	1358	24	would	would	AUX
ftr-346	1358	25	be	be	AUX
ftr-346	1358	26	subject	subject	ADJ
ftr-346	1358	27	to	to	ADP
ftr-346	1358	28	apportionment	apportionment	NOUN
ftr-346	1358	29	,	,	PUNCT
ftr-346	1358	30	the	the	DET
ftr-346	1358	31	latter	latter	ADJ
ftr-346	1358	32	appearing	appear	VERB
ftr-346	1358	33	quite	quite	ADV
ftr-346	1358	34	unlikely	unlikely	ADJ
ftr-346	1358	35	given	give	VERB
ftr-346	1358	36	the	the	DET
ftr-346	1358	37	differences	difference	NOUN
ftr-346	1358	38	in	in	ADP
ftr-346	1358	39	countries	country	NOUN
ftr-346	1358	40	'	'	PART
ftr-346	1358	41	tax	tax	NOUN
ftr-346	1358	42	bases	basis	NOUN
ftr-346	1358	43	and	and	CCONJ
ftr-346	1358	44	the	the	DET
ftr-346	1358	45	value	value	NOUN
ftr-346	1358	46	that	that	PRON
ftr-346	1358	47	countries	country	NOUN
ftr-346	1358	48	attach	attach	VERB
ftr-346	1358	49	to	to	ADP
ftr-346	1358	50	their	their	PRON
ftr-346	1358	51	particular	particular	ADJ
ftr-346	1358	52	tax	tax	NOUN
ftr-346	1358	53	regimes	regime	NOUN
ftr-346	1358	54	.	.	PUNCT
ftr-346	1359	1	see	see	VERB
ftr-346	1359	2	aviyonah	aviyonah	PROPN
ftr-346	1359	3	&	&	CCONJ
ftr-346	1359	4	benshalom	benshalom	PROPN
ftr-346	1359	5	,	,	PUNCT
ftr-346	1359	6	supra	supra	PROPN
ftr-346	1359	7	note	note	VERB
ftr-346	1359	8	338	338	NUM
ftr-346	1359	9	,	,	PUNCT
ftr-346	1359	10	at	at	ADP
ftr-346	1359	11	15	15	NUM
ftr-346	1359	12	(	(	PUNCT
ftr-346	1359	13	stating	state	VERB
ftr-346	1359	14	that	that	SCONJ
ftr-346	1359	15	"	"	PUNCT
ftr-346	1359	16	any	any	DET
ftr-346	1359	17	attempt	attempt	NOUN
ftr-346	1359	18	to	to	PART
ftr-346	1359	19	form	form	VERB
ftr-346	1359	20	a	a	DET
ftr-346	1359	21	comprehensive	comprehensive	ADJ
ftr-346	1359	22	corporate	corporate	ADJ
ftr-346	1359	23	tax	tax	NOUN
ftr-346	1359	24	base	base	NOUN
ftr-346	1359	25	in	in	ADP
ftr-346	1359	26	the	the	DET
ftr-346	1359	27	near	near	ADJ
ftr-346	1359	28	future	future	NOUN
ftr-346	1359	29	suffers	suffer	NOUN
ftr-346	1359	30	from	from	ADP
ftr-346	1359	31	high	high	ADJ
ftr-346	1359	32	failure	failure	NOUN
ftr-346	1359	33	probabilities	probability	NOUN
ftr-346	1359	34	"	"	PUNCT
ftr-346	1359	35	)	)	PUNCT
ftr-346	1359	36	.	.	PUNCT
ftr-346	1360	1	harmonized	harmonized	ADJ
ftr-346	1360	2	source	source	NOUN
ftr-346	1360	3	rules	rule	NOUN
ftr-346	1360	4	would	would	AUX
ftr-346	1360	5	not	not	PART
ftr-346	1360	6	require	require	VERB
ftr-346	1360	7	multilateral	multilateral	ADJ
ftr-346	1360	8	agreement	agreement	NOUN
ftr-346	1360	9	on	on	ADP
ftr-346	1360	10	a	a	DET
ftr-346	1360	11	common	common	ADJ
ftr-346	1360	12	tax	tax	NOUN
ftr-346	1360	13	base	base	NOUN
ftr-346	1360	14	.	.	PUNCT
ftr-346	1361	1	630	630	NUM
ftr-346	1362	1	[	[	X
ftr-346	1362	2	vol	vol	NOUN
ftr-346	1362	3	.	.	PUNCT
ftr-346	1362	4	11	11	NUM
ftr-346	1362	5	:	:	SYM
ftr-346	1362	6	7	7	NUM
ftr-346	1362	7	sourcing	source	VERB
ftr-346	1362	8	income	income	NOUN
ftr-346	1362	9	among	among	ADP
ftr-346	1362	10	nations	nation	NOUN
ftr-346	1362	11	to	to	ADP
ftr-346	1362	12	recap	recap	NOUN
ftr-346	1362	13	,	,	PUNCT
ftr-346	1362	14	under	under	ADP
ftr-346	1362	15	the	the	DET
ftr-346	1362	16	sourcing	sourcing	NOUN
ftr-346	1362	17	standard	standard	NOUN
ftr-346	1362	18	,	,	PUNCT
ftr-346	1362	19	the	the	DET
ftr-346	1362	20	source	source	NOUN
ftr-346	1362	21	of	of	ADP
ftr-346	1362	22	income	income	NOUN
ftr-346	1362	23	should	should	AUX
ftr-346	1362	24	be	be	AUX
ftr-346	1362	25	evaluated	evaluate	VERB
ftr-346	1362	26	on	on	ADP
ftr-346	1362	27	the	the	DET
ftr-346	1362	28	basis	basis	NOUN
ftr-346	1362	29	of	of	ADP
ftr-346	1362	30	three	three	NUM
ftr-346	1362	31	factors	factor	NOUN
ftr-346	1362	32	:	:	PUNCT
ftr-346	1362	33	the	the	DET
ftr-346	1362	34	destination	destination	NOUN
ftr-346	1362	35	of	of	ADP
ftr-346	1362	36	the	the	DET
ftr-346	1362	37	services	service	NOUN
ftr-346	1362	38	,	,	PUNCT
ftr-346	1362	39	property	property	NOUN
ftr-346	1362	40	,	,	PUNCT
ftr-346	1362	41	or	or	CCONJ
ftr-346	1362	42	capital	capital	NOUN
ftr-346	1362	43	giving	give	VERB
ftr-346	1362	44	rise	rise	NOUN
ftr-346	1362	45	to	to	ADP
ftr-346	1362	46	income	income	NOUN
ftr-346	1362	47	;	;	PUNCT
ftr-346	1362	48	the	the	DET
ftr-346	1362	49	location(s	location(s	NOUN
ftr-346	1362	50	)	)	PUNCT
ftr-346	1362	51	of	of	ADP
ftr-346	1362	52	the	the	DET
ftr-346	1362	53	activities	activity	NOUN
ftr-346	1362	54	giving	give	VERB
ftr-346	1362	55	rise	rise	NOUN
ftr-346	1362	56	to	to	ADP
ftr-346	1362	57	income	income	NOUN
ftr-346	1362	58	;	;	PUNCT
ftr-346	1362	59	and	and	CCONJ
ftr-346	1362	60	the	the	DET
ftr-346	1362	61	residence	residence	NOUN
ftr-346	1362	62	of	of	ADP
ftr-346	1362	63	the	the	DET
ftr-346	1362	64	person	person	NOUN
ftr-346	1362	65	receiving	receive	VERB
ftr-346	1362	66	income	income	NOUN
ftr-346	1362	67	.	.	PUNCT
ftr-346	1363	1	based	base	VERB
ftr-346	1363	2	on	on	ADP
ftr-346	1363	3	this	this	DET
ftr-346	1363	4	evaluation	evaluation	NOUN
ftr-346	1363	5	,	,	PUNCT
ftr-346	1363	6	a	a	DET
ftr-346	1363	7	given	give	VERB
ftr-346	1363	8	item	item	NOUN
ftr-346	1363	9	of	of	ADP
ftr-346	1363	10	income	income	NOUN
ftr-346	1363	11	may	may	AUX
ftr-346	1363	12	have	have	VERB
ftr-346	1363	13	its	its	PRON
ftr-346	1363	14	source	source	NOUN
ftr-346	1363	15	divided	divide	VERB
ftr-346	1363	16	among	among	ADP
ftr-346	1363	17	multiple	multiple	ADJ
ftr-346	1363	18	locations	location	NOUN
ftr-346	1363	19	.	.	PUNCT
ftr-346	1364	1	below	below	ADP
ftr-346	1364	2	this	this	DET
ftr-346	1364	3	standard	standard	NOUN
ftr-346	1364	4	is	be	AUX
ftr-346	1364	5	applied	apply	VERB
ftr-346	1364	6	to	to	PART
ftr-346	1364	7	suggest	suggest	VERB
ftr-346	1364	8	source	source	NOUN
ftr-346	1364	9	rules	rule	NOUN
ftr-346	1364	10	for	for	ADP
ftr-346	1364	11	the	the	DET
ftr-346	1364	12	following	follow	VERB
ftr-346	1364	13	types	type	NOUN
ftr-346	1364	14	of	of	ADP
ftr-346	1364	15	income	income	NOUN
ftr-346	1364	16	:	:	PUNCT
ftr-346	1364	17	interest	interest	NOUN
ftr-346	1364	18	,	,	PUNCT
ftr-346	1364	19	dividends	dividend	NOUN
ftr-346	1364	20	and	and	CCONJ
ftr-346	1364	21	stock	stock	NOUN
ftr-346	1364	22	341	341	NUM
ftr-346	1364	23	342gains	342gains	PROPN
ftr-346	1364	24	,	,	PUNCT
ftr-346	1364	25	service	service	NOUN
ftr-346	1364	26	income	income	NOUN
ftr-346	1364	27	,	,	PUNCT
ftr-346	1364	28	income	income	NOUN
ftr-346	1364	29	from	from	ADP
ftr-346	1364	30	intangibles	intangible	NOUN
ftr-346	1364	31	,	,	PUNCT
ftr-346	1364	32	and	and	CCONJ
ftr-346	1364	33	inventory	inventory	NOUN
ftr-346	1364	34	income	income	NOUN
ftr-346	1364	35	.	.	PUNCT
ftr-346	1365	1	a.	a.	NOUN
ftr-346	1365	2	interest	interest	NOUN
ftr-346	1365	3	in	in	ADP
ftr-346	1365	4	using	use	VERB
ftr-346	1365	5	the	the	DET
ftr-346	1365	6	standard	standard	NOUN
ftr-346	1365	7	to	to	PART
ftr-346	1365	8	devise	devise	VERB
ftr-346	1365	9	source	source	NOUN
ftr-346	1365	10	rules	rule	NOUN
ftr-346	1365	11	for	for	ADP
ftr-346	1365	12	interest	interest	NOUN
ftr-346	1365	13	income	income	NOUN
ftr-346	1365	14	,	,	PUNCT
ftr-346	1365	15	there	there	PRON
ftr-346	1365	16	should	should	AUX
ftr-346	1365	17	be	be	AUX
ftr-346	1365	18	separate	separate	ADJ
ftr-346	1365	19	treatment	treatment	NOUN
ftr-346	1365	20	for	for	ADP
ftr-346	1365	21	interest	interest	NOUN
ftr-346	1365	22	received	receive	VERB
ftr-346	1365	23	by	by	ADP
ftr-346	1365	24	passive	passive	ADJ
ftr-346	1365	25	investors	investor	NOUN
ftr-346	1365	26	and	and	CCONJ
ftr-346	1365	27	interest	interest	NOUN
ftr-346	1365	28	received	receive	VERB
ftr-346	1365	29	by	by	ADP
ftr-346	1365	30	active	active	ADJ
ftr-346	1365	31	lenders	lender	NOUN
ftr-346	1365	32	,	,	PUNCT
ftr-346	1365	33	such	such	ADJ
ftr-346	1365	34	as	as	ADP
ftr-346	1365	35	banks	bank	NOUN
ftr-346	1365	36	and	and	CCONJ
ftr-346	1365	37	other	other	ADJ
ftr-346	1365	38	financial	financial	ADJ
ftr-346	1365	39	businesses	business	NOUN
ftr-346	1365	40	.	.	PUNCT
ftr-346	1366	1	for	for	ADP
ftr-346	1366	2	passive	passive	ADJ
ftr-346	1366	3	investors	investor	NOUN
ftr-346	1366	4	,	,	PUNCT
ftr-346	1366	5	the	the	DET
ftr-346	1366	6	source	source	NOUN
ftr-346	1366	7	of	of	ADP
ftr-346	1366	8	interest	interest	NOUN
ftr-346	1366	9	income	income	NOUN
ftr-346	1366	10	should	should	AUX
ftr-346	1366	11	be	be	AUX
ftr-346	1366	12	341	341	NUM
ftr-346	1366	13	.	.	PUNCT
ftr-346	1367	1	source	source	NOUN
ftr-346	1367	2	rules	rule	NOUN
ftr-346	1367	3	developed	develop	VERB
ftr-346	1367	4	pursuant	pursuant	ADV
ftr-346	1367	5	to	to	ADP
ftr-346	1367	6	the	the	DET
ftr-346	1367	7	standard	standard	NOUN
ftr-346	1367	8	would	would	AUX
ftr-346	1367	9	also	also	ADV
ftr-346	1367	10	need	need	VERB
ftr-346	1367	11	to	to	PART
ftr-346	1367	12	address	address	VERB
ftr-346	1367	13	income	income	NOUN
ftr-346	1367	14	from	from	ADP
ftr-346	1367	15	financial	financial	ADJ
ftr-346	1367	16	derivatives	derivative	NOUN
ftr-346	1367	17	such	such	ADJ
ftr-346	1367	18	as	as	ADP
ftr-346	1367	19	interest	interest	NOUN
ftr-346	1367	20	rate	rate	NOUN
ftr-346	1367	21	and	and	CCONJ
ftr-346	1367	22	equity	equity	NOUN
ftr-346	1367	23	swaps	swap	NOUN
ftr-346	1367	24	.	.	PUNCT
ftr-346	1368	1	one	one	NUM
ftr-346	1368	2	commentator	commentator	NOUN
ftr-346	1368	3	has	have	AUX
ftr-346	1368	4	argued	argue	VERB
ftr-346	1368	5	that	that	SCONJ
ftr-346	1368	6	because	because	SCONJ
ftr-346	1368	7	of	of	ADP
ftr-346	1368	8	the	the	DET
ftr-346	1368	9	difficulty	difficulty	NOUN
ftr-346	1368	10	in	in	ADP
ftr-346	1368	11	subjecting	subject	VERB
ftr-346	1368	12	equity	equity	NOUN
ftr-346	1368	13	swaps	swap	NOUN
ftr-346	1368	14	to	to	ADP
ftr-346	1368	15	u.s	u.s	PROPN
ftr-346	1368	16	.	.	PROPN
ftr-346	1368	17	source	source	NOUN
ftr-346	1368	18	taxation	taxation	NOUN
ftr-346	1368	19	,	,	PUNCT
ftr-346	1368	20	the	the	DET
ftr-346	1368	21	united	united	PROPN
ftr-346	1368	22	states	states	PROPN
ftr-346	1368	23	should	should	AUX
ftr-346	1368	24	consider	consider	VERB
ftr-346	1368	25	exempting	exempt	VERB
ftr-346	1368	26	u.s	u.s	PROPN
ftr-346	1368	27	.	.	PROPN
ftr-346	1368	28	source	source	NOUN
ftr-346	1368	29	portfolio	portfolio	NOUN
ftr-346	1368	30	dividends	dividend	NOUN
ftr-346	1368	31	(	(	PUNCT
ftr-346	1368	32	and	and	CCONJ
ftr-346	1368	33	perhaps	perhaps	ADV
ftr-346	1368	34	all	all	DET
ftr-346	1368	35	other	other	ADJ
ftr-346	1368	36	u.s	u.s	PROPN
ftr-346	1368	37	.	.	PROPN
ftr-346	1368	38	source	source	PROPN
ftr-346	1368	39	non	non	ADJ
ftr-346	1368	40	-	-	ADJ
ftr-346	1368	41	business	business	ADJ
ftr-346	1368	42	income	income	NOUN
ftr-346	1368	43	)	)	PUNCT
ftr-346	1368	44	earned	earn	VERB
ftr-346	1368	45	by	by	ADP
ftr-346	1368	46	foreign	foreign	ADJ
ftr-346	1368	47	persons	person	NOUN
ftr-346	1368	48	from	from	ADP
ftr-346	1368	49	treaty	treaty	NOUN
ftr-346	1368	50	countries	country	NOUN
ftr-346	1368	51	.	.	PUNCT
ftr-346	1369	1	see	see	VERB
ftr-346	1369	2	col6n	col6n	PROPN
ftr-346	1369	3	,	,	PUNCT
ftr-346	1369	4	supra	supra	PROPN
ftr-346	1369	5	note	note	VERB
ftr-346	1369	6	146	146	NUM
ftr-346	1369	7	,	,	PUNCT
ftr-346	1369	8	at	at	ADP
ftr-346	1369	9	780	780	NUM
ftr-346	1369	10	.	.	PUNCT
ftr-346	1370	1	recently	recently	ADV
ftr-346	1370	2	,	,	PUNCT
ftr-346	1370	3	congress	congress	PROPN
ftr-346	1370	4	has	have	AUX
ftr-346	1370	5	gone	go	VERB
ftr-346	1370	6	in	in	ADP
ftr-346	1370	7	the	the	DET
ftr-346	1370	8	opposite	opposite	ADJ
ftr-346	1370	9	direction	direction	NOUN
ftr-346	1370	10	,	,	PUNCT
ftr-346	1370	11	and	and	CCONJ
ftr-346	1370	12	enacted	enact	VERB
ftr-346	1370	13	a	a	DET
ftr-346	1370	14	provision	provision	NOUN
ftr-346	1370	15	that	that	PRON
ftr-346	1370	16	sources	source	NOUN
ftr-346	1370	17	payments	payment	NOUN
ftr-346	1370	18	pursuant	pursuant	ADJ
ftr-346	1370	19	to	to	ADP
ftr-346	1370	20	equity	equity	NOUN
ftr-346	1370	21	swaps	swap	NOUN
ftr-346	1370	22	involving	involve	VERB
ftr-346	1370	23	u.s	u.s	PROPN
ftr-346	1370	24	.	.	PROPN
ftr-346	1370	25	source	source	NOUN
ftr-346	1370	26	dividends	dividend	NOUN
ftr-346	1370	27	(	(	PUNCT
ftr-346	1370	28	and	and	CCONJ
ftr-346	1370	29	other	other	ADJ
ftr-346	1370	30	dividend	dividend	NOUN
ftr-346	1370	31	equivalents	equivalent	NOUN
ftr-346	1370	32	involving	involve	VERB
ftr-346	1370	33	u.s	u.s	PROPN
ftr-346	1370	34	.	.	PROPN
ftr-346	1370	35	source	source	NOUN
ftr-346	1370	36	dividends	dividend	NOUN
ftr-346	1370	37	)	)	PUNCT
ftr-346	1370	38	as	as	SCONJ
ftr-346	1370	39	if	if	SCONJ
ftr-346	1370	40	they	they	PRON
ftr-346	1370	41	were	be	AUX
ftr-346	1370	42	actual	actual	ADJ
ftr-346	1370	43	u.s	u.s	PROPN
ftr-346	1370	44	.	.	PROPN
ftr-346	1370	45	source	source	NOUN
ftr-346	1370	46	dividends	dividend	NOUN
ftr-346	1370	47	.	.	PUNCT
ftr-346	1371	1	see	see	VERB
ftr-346	1371	2	i.r.c	i.r.c	NOUN
ftr-346	1371	3	.	.	PUNCT
ftr-346	1372	1	§	§	PROPN
ftr-346	1372	2	871(m	871(m	PROPN
ftr-346	1372	3	)	)	PUNCT
ftr-346	1372	4	.	.	PUNCT
ftr-346	1373	1	342	342	NUM
ftr-346	1373	2	.	.	PUNCT
ftr-346	1374	1	as	as	SCONJ
ftr-346	1374	2	mentioned	mention	VERB
ftr-346	1374	3	previously	previously	ADV
ftr-346	1374	4	,	,	PUNCT
ftr-346	1374	5	since	since	SCONJ
ftr-346	1374	6	it	it	PRON
ftr-346	1374	7	is	be	AUX
ftr-346	1374	8	contemplated	contemplate	VERB
ftr-346	1374	9	that	that	SCONJ
ftr-346	1374	10	there	there	PRON
ftr-346	1374	11	will	will	AUX
ftr-346	1374	12	be	be	AUX
ftr-346	1374	13	multilateral	multilateral	ADJ
ftr-346	1374	14	agreement	agreement	NOUN
ftr-346	1374	15	on	on	ADP
ftr-346	1374	16	source	source	NOUN
ftr-346	1374	17	via	via	ADP
ftr-346	1374	18	harmonized	harmonized	ADJ
ftr-346	1374	19	domestic	domestic	ADJ
ftr-346	1374	20	rules	rule	NOUN
ftr-346	1374	21	,	,	PUNCT
ftr-346	1374	22	treaties	treaty	NOUN
ftr-346	1374	23	would	would	AUX
ftr-346	1374	24	not	not	PART
ftr-346	1374	25	generally	generally	ADV
ftr-346	1374	26	alter	alter	VERB
ftr-346	1374	27	the	the	DET
ftr-346	1374	28	taxing	tax	VERB
ftr-346	1374	29	rights	right	NOUN
ftr-346	1374	30	of	of	ADP
ftr-346	1374	31	countries	country	NOUN
ftr-346	1374	32	,	,	PUNCT
ftr-346	1374	33	although	although	SCONJ
ftr-346	1374	34	treaties	treaty	NOUN
ftr-346	1374	35	may	may	AUX
ftr-346	1374	36	still	still	ADV
ftr-346	1374	37	affect	affect	VERB
ftr-346	1374	38	to	to	ADP
ftr-346	1374	39	some	some	DET
ftr-346	1374	40	degree	degree	NOUN
ftr-346	1374	41	the	the	DET
ftr-346	1374	42	tax	tax	NOUN
ftr-346	1374	43	rates	rate	NOUN
ftr-346	1374	44	that	that	PRON
ftr-346	1374	45	apply	apply	VERB
ftr-346	1374	46	to	to	ADP
ftr-346	1374	47	particular	particular	ADJ
ftr-346	1374	48	types	type	NOUN
ftr-346	1374	49	of	of	ADP
ftr-346	1374	50	income	income	NOUN
ftr-346	1374	51	.	.	PUNCT
ftr-346	1375	1	see	see	VERB
ftr-346	1375	2	supra	supra	PROPN
ftr-346	1375	3	143	143	PROPN
ftr-346	1375	4	and	and	CCONJ
ftr-346	1375	5	accompanying	accompany	VERB
ftr-346	1375	6	text	text	NOUN
ftr-346	1375	7	.	.	PUNCT
ftr-346	1376	1	with	with	ADP
ftr-346	1376	2	regard	regard	NOUN
ftr-346	1376	3	to	to	ADP
ftr-346	1376	4	the	the	DET
ftr-346	1376	5	permanent	permanent	ADJ
ftr-346	1376	6	establishment	establishment	NOUN
ftr-346	1376	7	threshold	threshold	NOUN
ftr-346	1376	8	for	for	ADP
ftr-346	1376	9	subjecting	subject	VERB
ftr-346	1376	10	business	business	NOUN
ftr-346	1376	11	income	income	NOUN
ftr-346	1376	12	to	to	PART
ftr-346	1376	13	source	source	VERB
ftr-346	1376	14	taxation	taxation	NOUN
ftr-346	1376	15	,	,	PUNCT
ftr-346	1376	16	for	for	ADP
ftr-346	1376	17	administrative	administrative	ADJ
ftr-346	1376	18	reasons	reason	NOUN
ftr-346	1376	19	it	it	PRON
ftr-346	1376	20	may	may	AUX
ftr-346	1376	21	be	be	AUX
ftr-346	1376	22	advisable	advisable	ADJ
ftr-346	1376	23	to	to	PART
ftr-346	1376	24	modify	modify	VERB
ftr-346	1376	25	the	the	DET
ftr-346	1376	26	threshold	threshold	NOUN
ftr-346	1376	27	rather	rather	ADV
ftr-346	1376	28	than	than	ADP
ftr-346	1376	29	eliminate	eliminate	VERB
ftr-346	1376	30	it	it	PRON
ftr-346	1376	31	entirely	entirely	ADV
ftr-346	1376	32	.	.	PUNCT
ftr-346	1377	1	the	the	DET
ftr-346	1377	2	current	current	ADJ
ftr-346	1377	3	threshold	threshold	NOUN
ftr-346	1377	4	,	,	PUNCT
ftr-346	1377	5	which	which	PRON
ftr-346	1377	6	relies	rely	VERB
ftr-346	1377	7	on	on	ADP
ftr-346	1377	8	physical	physical	ADJ
ftr-346	1377	9	presence	presence	NOUN
ftr-346	1377	10	(	(	PUNCT
ftr-346	1377	11	see	see	VERB
ftr-346	1377	12	supra	supra	PROPN
ftr-346	1377	13	notes	note	VERB
ftr-346	1377	14	37	37	NUM
ftr-346	1377	15	-	-	SYM
ftr-346	1377	16	38	38	NUM
ftr-346	1377	17	and	and	CCONJ
ftr-346	1377	18	accompanying	accompany	VERB
ftr-346	1377	19	text	text	NOUN
ftr-346	1377	20	)	)	PUNCT
ftr-346	1377	21	,	,	PUNCT
ftr-346	1377	22	should	should	AUX
ftr-346	1377	23	not	not	PART
ftr-346	1377	24	be	be	AUX
ftr-346	1377	25	used	use	VERB
ftr-346	1377	26	;	;	PUNCT
ftr-346	1377	27	it	it	PRON
ftr-346	1377	28	would	would	AUX
ftr-346	1377	29	prevent	prevent	VERB
ftr-346	1377	30	source	source	NOUN
ftr-346	1377	31	taxation	taxation	NOUN
ftr-346	1377	32	of	of	ADP
ftr-346	1377	33	income	income	NOUN
ftr-346	1377	34	from	from	ADP
ftr-346	1377	35	remote	remote	ADJ
ftr-346	1377	36	activities	activity	NOUN
ftr-346	1377	37	that	that	PRON
ftr-346	1377	38	would	would	AUX
ftr-346	1377	39	be	be	AUX
ftr-346	1377	40	sourced	source	VERB
ftr-346	1377	41	to	to	ADP
ftr-346	1377	42	the	the	DET
ftr-346	1377	43	destination	destination	NOUN
ftr-346	1377	44	country	country	NOUN
ftr-346	1377	45	pursuant	pursuant	ADJ
ftr-346	1377	46	to	to	ADP
ftr-346	1377	47	the	the	DET
ftr-346	1377	48	proposed	propose	VERB
ftr-346	1377	49	sourcing	source	VERB
ftr-346	1377	50	standard	standard	NOUN
ftr-346	1377	51	.	.	PUNCT
ftr-346	1378	1	however	however	ADV
ftr-346	1378	2	,	,	PUNCT
ftr-346	1378	3	subjecting	subject	VERB
ftr-346	1378	4	remote	remote	ADJ
ftr-346	1378	5	sellers	seller	NOUN
ftr-346	1378	6	or	or	CCONJ
ftr-346	1378	7	service	service	NOUN
ftr-346	1378	8	providers	provider	NOUN
ftr-346	1378	9	to	to	ADP
ftr-346	1378	10	the	the	DET
ftr-346	1378	11	tax	tax	NOUN
ftr-346	1378	12	jurisdiction	jurisdiction	NOUN
ftr-346	1378	13	of	of	ADP
ftr-346	1378	14	destination	destination	NOUN
ftr-346	1378	15	countries	country	NOUN
ftr-346	1378	16	in	in	ADP
ftr-346	1378	17	all	all	DET
ftr-346	1378	18	situations	situation	NOUN
ftr-346	1378	19	could	could	AUX
ftr-346	1378	20	be	be	AUX
ftr-346	1378	21	administratively	administratively	ADV
ftr-346	1378	22	burdensome	burdensome	ADJ
ftr-346	1378	23	for	for	ADP
ftr-346	1378	24	taxpayers	taxpayer	NOUN
ftr-346	1378	25	and	and	CCONJ
ftr-346	1378	26	tax	tax	NOUN
ftr-346	1378	27	authorities	authority	NOUN
ftr-346	1378	28	.	.	PUNCT
ftr-346	1379	1	accordingly	accordingly	ADV
ftr-346	1379	2	,	,	PUNCT
ftr-346	1379	3	it	it	PRON
ftr-346	1379	4	may	may	AUX
ftr-346	1379	5	be	be	AUX
ftr-346	1379	6	sensible	sensible	ADJ
ftr-346	1379	7	to	to	PART
ftr-346	1379	8	retain	retain	VERB
ftr-346	1379	9	the	the	DET
ftr-346	1379	10	permanent	permanent	ADJ
ftr-346	1379	11	establishment	establishment	NOUN
ftr-346	1379	12	threshold	threshold	NOUN
ftr-346	1379	13	,	,	PUNCT
ftr-346	1379	14	but	but	CCONJ
ftr-346	1379	15	modify	modify	VERB
ftr-346	1379	16	it	it	PRON
ftr-346	1379	17	so	so	SCONJ
ftr-346	1379	18	that	that	SCONJ
ftr-346	1379	19	a	a	DET
ftr-346	1379	20	taxpayer	taxpayer	NOUN
ftr-346	1379	21	would	would	AUX
ftr-346	1379	22	not	not	PART
ftr-346	1379	23	be	be	AUX
ftr-346	1379	24	subject	subject	ADJ
ftr-346	1379	25	to	to	ADP
ftr-346	1379	26	source	source	NOUN
ftr-346	1379	27	taxation	taxation	NOUN
ftr-346	1379	28	on	on	ADP
ftr-346	1379	29	business	business	NOUN
ftr-346	1379	30	income	income	NOUN
ftr-346	1379	31	where	where	SCONJ
ftr-346	1379	32	there	there	PRON
ftr-346	1379	33	are	be	VERB
ftr-346	1379	34	a	a	DET
ftr-346	1379	35	de	de	X
ftr-346	1379	36	minimis	minimis	NOUN
ftr-346	1379	37	amount	amount	NOUN
ftr-346	1379	38	of	of	ADP
ftr-346	1379	39	sales	sale	NOUN
ftr-346	1379	40	into	into	ADP
ftr-346	1379	41	a	a	DET
ftr-346	1379	42	country	country	NOUN
ftr-346	1379	43	.	.	PUNCT
ftr-346	1380	1	other	other	ADJ
ftr-346	1380	2	commentators	commentator	NOUN
ftr-346	1380	3	have	have	AUX
ftr-346	1380	4	made	make	VERB
ftr-346	1380	5	similar	similar	ADJ
ftr-346	1380	6	recommendations	recommendation	NOUN
ftr-346	1380	7	.	.	PUNCT
ftr-346	1381	1	see	see	VERB
ftr-346	1381	2	,	,	PUNCT
ftr-346	1381	3	e.g.	e.g.	ADV
ftr-346	1381	4	,	,	PUNCT
ftr-346	1381	5	avi	avi	NOUN
ftr-346	1381	6	-	-	PUNCT
ftr-346	1381	7	yonah	yonah	ADJ
ftr-346	1381	8	,	,	PUNCT
ftr-346	1381	9	globalization	globalization	NOUN
ftr-346	1381	10	,	,	PUNCT
ftr-346	1381	11	supra	supra	PROPN
ftr-346	1381	12	note	note	NOUN
ftr-346	1381	13	231	231	NUM
ftr-346	1381	14	,	,	PUNCT
ftr-346	1381	15	at	at	ADP
ftr-346	1381	16	1671	1671	NUM
ftr-346	1381	17	.	.	PUNCT
ftr-346	1382	1	of	of	ADP
ftr-346	1382	2	course	course	NOUN
ftr-346	1382	3	,	,	PUNCT
ftr-346	1382	4	modifying	modify	VERB
ftr-346	1382	5	the	the	DET
ftr-346	1382	6	permanent	permanent	ADJ
ftr-346	1382	7	establishment	establishment	NOUN
ftr-346	1382	8	threshold	threshold	NOUN
ftr-346	1382	9	to	to	PART
ftr-346	1382	10	remove	remove	VERB
ftr-346	1382	11	the	the	DET
ftr-346	1382	12	physical	physical	ADJ
ftr-346	1382	13	presence	presence	NOUN
ftr-346	1382	14	requirement	requirement	NOUN
ftr-346	1382	15	raises	raise	VERB
ftr-346	1382	16	enforcement	enforcement	NOUN
ftr-346	1382	17	concerns	concern	NOUN
ftr-346	1382	18	in	in	ADP
ftr-346	1382	19	taxing	tax	VERB
ftr-346	1382	20	remote	remote	ADJ
ftr-346	1382	21	sellers	seller	NOUN
ftr-346	1382	22	and	and	CCONJ
ftr-346	1382	23	the	the	DET
ftr-346	1382	24	like	like	ADJ
ftr-346	1382	25	,	,	PUNCT
ftr-346	1382	26	which	which	PRON
ftr-346	1382	27	would	would	AUX
ftr-346	1382	28	need	need	VERB
ftr-346	1382	29	to	to	PART
ftr-346	1382	30	be	be	AUX
ftr-346	1382	31	addressed	address	VERB
ftr-346	1382	32	in	in	ADP
ftr-346	1382	33	devising	devise	VERB
ftr-346	1382	34	source	source	NOUN
ftr-346	1382	35	rules	rule	NOUN
ftr-346	1382	36	.	.	PUNCT
ftr-346	1383	1	see	see	VERB
ftr-346	1383	2	supra	supra	PROPN
ftr-346	1383	3	part	part	NOUN
ftr-346	1383	4	iii.c.3.b	iii.c.3.b	PROPN
ftr-346	1383	5	.	.	PUNCT
ftr-346	1384	1	6312011	6312011	NUM
ftr-346	1384	2	]	]	PUNCT
ftr-346	1384	3	florida	florida	PROPN
ftr-346	1384	4	tax	tax	NOUN
ftr-346	1384	5	review	review	NOUN
ftr-346	1384	6	divided	divide	VERB
ftr-346	1384	7	between	between	ADP
ftr-346	1384	8	the	the	DET
ftr-346	1384	9	residence	residence	NOUN
ftr-346	1384	10	country	country	NOUN
ftr-346	1384	11	of	of	ADP
ftr-346	1384	12	the	the	DET
ftr-346	1384	13	interest	interest	NOUN
ftr-346	1384	14	recipient	recipient	NOUN
ftr-346	1384	15	and	and	CCONJ
ftr-346	1384	16	the	the	DET
ftr-346	1384	17	destination	destination	NOUN
ftr-346	1384	18	country	country	NOUN
ftr-346	1384	19	of	of	ADP
ftr-346	1384	20	the	the	DET
ftr-346	1384	21	funds	fund	NOUN
ftr-346	1384	22	that	that	PRON
ftr-346	1384	23	are	be	AUX
ftr-346	1384	24	loaned	loan	VERB
ftr-346	1384	25	.	.	PUNCT
ftr-346	1385	1	because	because	SCONJ
ftr-346	1385	2	a	a	DET
ftr-346	1385	3	passive	passive	ADJ
ftr-346	1385	4	investor	investor	NOUN
ftr-346	1385	5	will	will	AUX
ftr-346	1385	6	have	have	AUX
ftr-346	1385	7	performed	perform	VERB
ftr-346	1385	8	minimal	minimal	ADJ
ftr-346	1385	9	activities	activity	NOUN
ftr-346	1385	10	in	in	ADP
ftr-346	1385	11	making	make	VERB
ftr-346	1385	12	the	the	DET
ftr-346	1385	13	loan	loan	NOUN
ftr-346	1385	14	,	,	PUNCT
ftr-346	1385	15	none	none	NOUN
ftr-346	1385	16	of	of	ADP
ftr-346	1385	17	the	the	DET
ftr-346	1385	18	interest	interest	NOUN
ftr-346	1385	19	should	should	AUX
ftr-346	1385	20	be	be	AUX
ftr-346	1385	21	sourced	source	VERB
ftr-346	1385	22	under	under	ADP
ftr-346	1385	23	the	the	DET
ftr-346	1385	24	activities	activity	NOUN
ftr-346	1385	25	component	component	NOUN
ftr-346	1385	26	of	of	ADP
ftr-346	1385	27	the	the	DET
ftr-346	1385	28	standard	standard	NOUN
ftr-346	1385	29	.	.	PUNCT
ftr-346	1386	1	the	the	DET
ftr-346	1386	2	division	division	NOUN
ftr-346	1386	3	of	of	ADP
ftr-346	1386	4	the	the	DET
ftr-346	1386	5	interest	interest	NOUN
ftr-346	1386	6	income	income	NOUN
ftr-346	1386	7	between	between	ADP
ftr-346	1386	8	the	the	DET
ftr-346	1386	9	residence	residence	NOUN
ftr-346	1386	10	and	and	CCONJ
ftr-346	1386	11	destination	destination	NOUN
ftr-346	1386	12	countries	country	NOUN
ftr-346	1386	13	should	should	AUX
ftr-346	1386	14	be	be	AUX
ftr-346	1386	15	based	base	VERB
ftr-346	1386	16	on	on	ADP
ftr-346	1386	17	a	a	DET
ftr-346	1386	18	fixed	fix	VERB
ftr-346	1386	19	percentage	percentage	NOUN
ftr-346	1386	20	that	that	PRON
ftr-346	1386	21	is	be	AUX
ftr-346	1386	22	agreed	agree	VERB
ftr-346	1386	23	to	to	ADP
ftr-346	1386	24	internationally	internationally	ADV
ftr-346	1386	25	.	.	PUNCT
ftr-346	1387	1	there	there	PRON
ftr-346	1387	2	are	be	VERB
ftr-346	1387	3	several	several	ADJ
ftr-346	1387	4	possibilities	possibility	NOUN
ftr-346	1387	5	for	for	ADP
ftr-346	1387	6	determining	determine	VERB
ftr-346	1387	7	the	the	DET
ftr-346	1387	8	destination	destination	NOUN
ftr-346	1387	9	of	of	ADP
ftr-346	1387	10	the	the	DET
ftr-346	1387	11	loaned	loan	VERB
ftr-346	1387	12	funds	fund	NOUN
ftr-346	1387	13	,	,	PUNCT
ftr-346	1387	14	considering	consider	VERB
ftr-346	1387	15	the	the	DET
ftr-346	1387	16	public	public	ADJ
ftr-346	1387	17	benefits	benefit	NOUN
ftr-346	1387	18	that	that	PRON
ftr-346	1387	19	relate	relate	VERB
ftr-346	1387	20	to	to	ADP
ftr-346	1387	21	the	the	DET
ftr-346	1387	22	interest	interest	NOUN
ftr-346	1387	23	income	income	NOUN
ftr-346	1387	24	.	.	PUNCT
ftr-346	1388	1	one	one	NUM
ftr-346	1388	2	option	option	NOUN
ftr-346	1388	3	would	would	AUX
ftr-346	1388	4	be	be	AUX
ftr-346	1388	5	to	to	PART
ftr-346	1388	6	source	source	VERB
ftr-346	1388	7	the	the	DET
ftr-346	1388	8	destination	destination	NOUN
ftr-346	1388	9	component	component	NOUN
ftr-346	1388	10	according	accord	VERB
ftr-346	1388	11	to	to	ADP
ftr-346	1388	12	the	the	DET
ftr-346	1388	13	residence	residence	NOUN
ftr-346	1388	14	of	of	ADP
ftr-346	1388	15	the	the	DET
ftr-346	1388	16	borrower	borrower	NOUN
ftr-346	1388	17	.	.	PUNCT
ftr-346	1389	1	this	this	PRON
ftr-346	1389	2	is	be	AUX
ftr-346	1389	3	based	base	VERB
ftr-346	1389	4	on	on	ADP
ftr-346	1389	5	the	the	DET
ftr-346	1389	6	view	view	NOUN
ftr-346	1389	7	that	that	SCONJ
ftr-346	1389	8	the	the	DET
ftr-346	1389	9	borrower	borrower	NOUN
ftr-346	1389	10	's	's	PART
ftr-346	1389	11	country	country	NOUN
ftr-346	1389	12	of	of	ADP
ftr-346	1389	13	residence	residence	NOUN
ftr-346	1389	14	is	be	AUX
ftr-346	1389	15	presumably	presumably	ADV
ftr-346	1389	16	where	where	SCONJ
ftr-346	1389	17	the	the	DET
ftr-346	1389	18	borrower	borrower	NOUN
ftr-346	1389	19	derives	derive	VERB
ftr-346	1389	20	the	the	DET
ftr-346	1389	21	income	income	NOUN
ftr-346	1389	22	or	or	CCONJ
ftr-346	1389	23	wealth	wealth	NOUN
ftr-346	1389	24	that	that	PRON
ftr-346	1389	25	fund	fund	VERB
ftr-346	1389	26	the	the	DET
ftr-346	1389	27	interest	interest	NOUN
ftr-346	1389	28	payments	payment	NOUN
ftr-346	1389	29	,	,	PUNCT
ftr-346	1389	30	and	and	CCONJ
ftr-346	1389	31	that	that	SCONJ
ftr-346	1389	32	the	the	DET
ftr-346	1389	33	public	public	ADJ
ftr-346	1389	34	benefits	benefit	NOUN
ftr-346	1389	35	provided	provide	VERB
ftr-346	1389	36	by	by	ADP
ftr-346	1389	37	this	this	DET
ftr-346	1389	38	country	country	NOUN
ftr-346	1389	39	thus	thus	ADV
ftr-346	1389	40	indirectly	indirectly	ADV
ftr-346	1389	41	benefit	benefit	VERB
ftr-346	1389	42	the	the	DET
ftr-346	1389	43	interest	interest	NOUN
ftr-346	1389	44	recipient.343	recipient.343	NOUN
ftr-346	1389	45	a	a	DET
ftr-346	1389	46	more	more	ADV
ftr-346	1389	47	refined	refined	ADJ
ftr-346	1389	48	approach	approach	NOUN
ftr-346	1389	49	in	in	ADP
ftr-346	1389	50	this	this	DET
ftr-346	1389	51	regard	regard	NOUN
ftr-346	1389	52	would	would	AUX
ftr-346	1389	53	be	be	AUX
ftr-346	1389	54	to	to	PART
ftr-346	1389	55	focus	focus	VERB
ftr-346	1389	56	on	on	ADP
ftr-346	1389	57	specific	specific	ADJ
ftr-346	1389	58	factors	factor	NOUN
ftr-346	1389	59	that	that	PRON
ftr-346	1389	60	indicate	indicate	VERB
ftr-346	1389	61	the	the	DET
ftr-346	1389	62	location	location	NOUN
ftr-346	1389	63	of	of	ADP
ftr-346	1389	64	the	the	DET
ftr-346	1389	65	borrower	borrower	NOUN
ftr-346	1389	66	's	's	PART
ftr-346	1389	67	economic	economic	ADJ
ftr-346	1389	68	activities	activity	NOUN
ftr-346	1389	69	;	;	PUNCT
ftr-346	1389	70	for	for	ADP
ftr-346	1389	71	this	this	PRON
ftr-346	1389	72	urpose	urpose	ADJ
ftr-346	1389	73	,	,	PUNCT
ftr-346	1389	74	the	the	DET
ftr-346	1389	75	relevant	relevant	ADJ
ftr-346	1389	76	activities	activity	NOUN
ftr-346	1389	77	could	could	AUX
ftr-346	1389	78	be	be	AUX
ftr-346	1389	79	those	those	PRON
ftr-346	1389	80	of	of	ADP
ftr-346	1389	81	the	the	DET
ftr-346	1389	82	borrower	borrower	NOUN
ftr-346	1389	83	in	in	ADP
ftr-346	1389	84	general	general	ADJ
ftr-346	1389	85	or	or	CCONJ
ftr-346	1389	86	those	those	PRON
ftr-346	1389	87	that	that	PRON
ftr-346	1389	88	relate	relate	VERB
ftr-346	1389	89	to	to	ADP
ftr-346	1389	90	funding	fund	VERB
ftr-346	1389	91	the	the	DET
ftr-346	1389	92	particular	particular	ADJ
ftr-346	1389	93	interest	interest	NOUN
ftr-346	1390	1	payments.3	payments.3	NOUN
ftr-346	1390	2	45	45	NUM
ftr-346	1390	3	a	a	DET
ftr-346	1390	4	third	third	ADJ
ftr-346	1390	5	option	option	NOUN
ftr-346	1390	6	would	would	AUX
ftr-346	1390	7	be	be	AUX
ftr-346	1390	8	to	to	PART
ftr-346	1390	9	combine	combine	VERB
ftr-346	1390	10	the	the	DET
ftr-346	1390	11	first	first	ADJ
ftr-346	1390	12	two	two	NUM
ftr-346	1390	13	options	option	NOUN
ftr-346	1390	14	:	:	PUNCT
ftr-346	1390	15	the	the	DET
ftr-346	1390	16	destination	destination	NOUN
ftr-346	1390	17	of	of	ADP
ftr-346	1390	18	the	the	DET
ftr-346	1390	19	loaned	loan	VERB
ftr-346	1390	20	funds	fund	NOUN
ftr-346	1390	21	would	would	AUX
ftr-346	1390	22	presumptively	presumptively	ADV
ftr-346	1390	23	be	be	AUX
ftr-346	1390	24	the	the	DET
ftr-346	1390	25	residence	residence	NOUN
ftr-346	1390	26	of	of	ADP
ftr-346	1390	27	the	the	DET
ftr-346	1390	28	borrower	borrower	NOUN
ftr-346	1390	29	unless	unless	SCONJ
ftr-346	1390	30	there	there	PRON
ftr-346	1390	31	are	be	VERB
ftr-346	1390	32	clear	clear	ADJ
ftr-346	1390	33	indicia	indicia	NOUN
ftr-346	1390	34	that	that	PRON
ftr-346	1390	35	the	the	DET
ftr-346	1390	36	borrower	borrower	NOUN
ftr-346	1390	37	was	be	AUX
ftr-346	1390	38	conducting	conduct	VERB
ftr-346	1390	39	relevant	relevant	ADJ
ftr-346	1390	40	economic	economic	ADJ
ftr-346	1390	41	activities	activity	NOUN
ftr-346	1390	42	at	at	ADP
ftr-346	1390	43	another	another	DET
ftr-346	1390	44	location	location	NOUN
ftr-346	1390	45	.	.	PUNCT
ftr-346	1391	1	this	this	DET
ftr-346	1391	2	third	third	ADJ
ftr-346	1391	3	option	option	NOUN
ftr-346	1391	4	appears	appear	VERB
ftr-346	1391	5	the	the	DET
ftr-346	1391	6	most	most	ADV
ftr-346	1391	7	appropriate	appropriate	ADJ
ftr-346	1391	8	as	as	SCONJ
ftr-346	1391	9	it	it	PRON
ftr-346	1391	10	strikes	strike	VERB
ftr-346	1391	11	a	a	DET
ftr-346	1391	12	reasonable	reasonable	ADJ
ftr-346	1391	13	balance	balance	NOUN
ftr-346	1391	14	between	between	ADP
ftr-346	1391	15	the	the	DET
ftr-346	1391	16	benefits	benefit	NOUN
ftr-346	1391	17	principle	principle	NOUN
ftr-346	1391	18	and	and	CCONJ
ftr-346	1391	19	administrabilty	administrabilty	NOUN
ftr-346	1391	20	.	.	PUNCT
ftr-346	1392	1	it	it	PRON
ftr-346	1392	2	is	be	AUX
ftr-346	1392	3	also	also	ADV
ftr-346	1392	4	similar	similar	ADJ
ftr-346	1392	5	to	to	ADP
ftr-346	1392	6	the	the	DET
ftr-346	1392	7	approach	approach	NOUN
ftr-346	1392	8	under	under	ADP
ftr-346	1392	9	current	current	ADJ
ftr-346	1392	10	343	343	NUM
ftr-346	1392	11	.	.	PUNCT
ftr-346	1393	1	cf	cf	NOUN
ftr-346	1393	2	lokken	lokken	PROPN
ftr-346	1393	3	,	,	PUNCT
ftr-346	1393	4	source	source	NOUN
ftr-346	1393	5	,	,	PUNCT
ftr-346	1393	6	supra	supra	PROPN
ftr-346	1393	7	note	note	PROPN
ftr-346	1393	8	49	49	NUM
ftr-346	1393	9	,	,	PUNCT
ftr-346	1393	10	at	at	ADP
ftr-346	1393	11	28	28	NUM
ftr-346	1393	12	(	(	PUNCT
ftr-346	1393	13	stating	state	VERB
ftr-346	1393	14	that	that	SCONJ
ftr-346	1393	15	under	under	ADP
ftr-346	1393	16	a	a	DET
ftr-346	1393	17	benefitsbased	benefitsbase	VERB
ftr-346	1393	18	model	model	NOUN
ftr-346	1393	19	for	for	ADP
ftr-346	1393	20	sourcing	source	VERB
ftr-346	1393	21	income	income	NOUN
ftr-346	1393	22	,	,	PUNCT
ftr-346	1393	23	"	"	PUNCT
ftr-346	1393	24	interest	interest	NOUN
ftr-346	1393	25	originates	originate	NOUN
ftr-346	1393	26	where	where	SCONJ
ftr-346	1393	27	the	the	DET
ftr-346	1393	28	borrower	borrower	NOUN
ftr-346	1393	29	utilizes	utilize	VERB
ftr-346	1393	30	the	the	DET
ftr-346	1393	31	borrowed	borrow	VERB
ftr-346	1393	32	funds	fund	NOUN
ftr-346	1393	33	because	because	SCONJ
ftr-346	1393	34	governmental	governmental	ADJ
ftr-346	1393	35	services	service	NOUN
ftr-346	1393	36	and	and	CCONJ
ftr-346	1393	37	protections	protection	NOUN
ftr-346	1393	38	at	at	ADP
ftr-346	1393	39	that	that	DET
ftr-346	1393	40	location	location	NOUN
ftr-346	1393	41	are	be	AUX
ftr-346	1393	42	central	central	ADJ
ftr-346	1393	43	to	to	ADP
ftr-346	1393	44	the	the	DET
ftr-346	1393	45	success	success	NOUN
ftr-346	1393	46	of	of	ADP
ftr-346	1393	47	the	the	DET
ftr-346	1393	48	borrower	borrower	NOUN
ftr-346	1393	49	's	's	PART
ftr-346	1393	50	venture	venture	NOUN
ftr-346	1393	51	,	,	PUNCT
ftr-346	1393	52	which	which	PRON
ftr-346	1393	53	generates	generate	VERB
ftr-346	1393	54	the	the	DET
ftr-346	1393	55	capacity	capacity	NOUN
ftr-346	1393	56	to	to	PART
ftr-346	1393	57	pay	pay	VERB
ftr-346	1393	58	interest	interest	NOUN
ftr-346	1393	59	on	on	ADP
ftr-346	1393	60	the	the	DET
ftr-346	1393	61	loan	loan	NOUN
ftr-346	1393	62	;	;	PUNCT
ftr-346	1393	63	"	"	PUNCT
ftr-346	1393	64	concluding	conclude	VERB
ftr-346	1393	65	that	that	SCONJ
ftr-346	1393	66	the	the	DET
ftr-346	1393	67	current	current	ADJ
ftr-346	1393	68	source	source	NOUN
ftr-346	1393	69	rule	rule	NOUN
ftr-346	1393	70	for	for	ADP
ftr-346	1393	71	interest	interest	NOUN
ftr-346	1393	72	,	,	PUNCT
ftr-346	1393	73	which	which	PRON
ftr-346	1393	74	generally	generally	ADV
ftr-346	1393	75	assigns	assign	VERB
ftr-346	1393	76	all	all	DET
ftr-346	1393	77	interest	interest	NOUN
ftr-346	1393	78	income	income	NOUN
ftr-346	1393	79	to	to	ADP
ftr-346	1393	80	the	the	DET
ftr-346	1393	81	obligor	obligor	NOUN
ftr-346	1393	82	's	's	PART
ftr-346	1393	83	country	country	NOUN
ftr-346	1393	84	of	of	ADP
ftr-346	1393	85	residence	residence	NOUN
ftr-346	1393	86	,	,	PUNCT
ftr-346	1393	87	is	be	AUX
ftr-346	1393	88	probably	probably	ADV
ftr-346	1393	89	the	the	DET
ftr-346	1393	90	best	well	ADV
ftr-346	1393	91	available	available	ADJ
ftr-346	1393	92	approximation	approximation	NOUN
ftr-346	1393	93	given	give	VERB
ftr-346	1393	94	the	the	DET
ftr-346	1393	95	practical	practical	ADJ
ftr-346	1393	96	difficulties	difficulty	NOUN
ftr-346	1393	97	of	of	ADP
ftr-346	1393	98	a	a	DET
ftr-346	1393	99	more	more	ADV
ftr-346	1393	100	refined	refined	ADJ
ftr-346	1393	101	approach	approach	NOUN
ftr-346	1393	102	and	and	CCONJ
ftr-346	1393	103	the	the	DET
ftr-346	1393	104	fact	fact	NOUN
ftr-346	1393	105	that	that	SCONJ
ftr-346	1393	106	most	most	ADJ
ftr-346	1393	107	obligors	obligor	NOUN
ftr-346	1393	108	locate	locate	VERB
ftr-346	1393	109	their	their	PRON
ftr-346	1393	110	activities	activity	NOUN
ftr-346	1393	111	and	and	CCONJ
ftr-346	1393	112	investments	investment	NOUN
ftr-346	1393	113	predominantly	predominantly	ADV
ftr-346	1393	114	in	in	ADP
ftr-346	1393	115	their	their	PRON
ftr-346	1393	116	countries	country	NOUN
ftr-346	1393	117	of	of	ADP
ftr-346	1393	118	residence	residence	NOUN
ftr-346	1393	119	)	)	PUNCT
ftr-346	1393	120	;	;	PUNCT
ftr-346	1393	121	ali	ali	PROPN
ftr-346	1393	122	project	project	PROPN
ftr-346	1393	123	i	i	PROPN
ftr-346	1393	124	,	,	PUNCT
ftr-346	1393	125	supra	supra	PROPN
ftr-346	1393	126	note	note	PROPN
ftr-346	1393	127	14	14	NUM
ftr-346	1393	128	,	,	PUNCT
ftr-346	1393	129	at	at	ADP
ftr-346	1393	130	67	67	NUM
ftr-346	1393	131	-	-	SYM
ftr-346	1393	132	68	68	NUM
ftr-346	1393	133	(	(	PUNCT
ftr-346	1393	134	stating	state	VERB
ftr-346	1393	135	that	that	SCONJ
ftr-346	1393	136	the	the	DET
ftr-346	1393	137	general	general	ADJ
ftr-346	1393	138	principle	principle	NOUN
ftr-346	1393	139	underlying	underlie	VERB
ftr-346	1393	140	the	the	DET
ftr-346	1393	141	source	source	NOUN
ftr-346	1393	142	rules	rule	NOUN
ftr-346	1393	143	for	for	ADP
ftr-346	1393	144	interest	interest	NOUN
ftr-346	1393	145	appears	appear	VERB
ftr-346	1393	146	to	to	PART
ftr-346	1393	147	be	be	AUX
ftr-346	1393	148	that	that	SCONJ
ftr-346	1393	149	interest	interest	NOUN
ftr-346	1393	150	should	should	AUX
ftr-346	1393	151	be	be	AUX
ftr-346	1393	152	sourced	source	VERB
ftr-346	1393	153	in	in	ADP
ftr-346	1393	154	the	the	DET
ftr-346	1393	155	country	country	NOUN
ftr-346	1393	156	that	that	PRON
ftr-346	1393	157	is	be	AUX
ftr-346	1393	158	reasonably	reasonably	ADV
ftr-346	1393	159	presumed	presume	VERB
ftr-346	1393	160	to	to	PART
ftr-346	1393	161	be	be	AUX
ftr-346	1393	162	the	the	DET
ftr-346	1393	163	place	place	NOUN
ftr-346	1393	164	where	where	SCONJ
ftr-346	1393	165	the	the	DET
ftr-346	1393	166	borrower	borrower	NOUN
ftr-346	1393	167	derives	derive	VERB
ftr-346	1393	168	the	the	DET
ftr-346	1393	169	income	income	NOUN
ftr-346	1393	170	or	or	CCONJ
ftr-346	1393	171	wealth	wealth	NOUN
ftr-346	1393	172	from	from	ADP
ftr-346	1393	173	which	which	PRON
ftr-346	1393	174	the	the	DET
ftr-346	1393	175	interest	interest	NOUN
ftr-346	1393	176	is	be	AUX
ftr-346	1393	177	paid	pay	VERB
ftr-346	1393	178	;	;	PUNCT
ftr-346	1393	179	stating	state	VERB
ftr-346	1393	180	that	that	SCONJ
ftr-346	1393	181	a	a	DET
ftr-346	1393	182	fair	fair	ADJ
ftr-346	1393	183	presumption	presumption	NOUN
ftr-346	1393	184	is	be	AUX
ftr-346	1393	185	that	that	SCONJ
ftr-346	1393	186	in	in	ADP
ftr-346	1393	187	most	most	ADJ
ftr-346	1393	188	cases	case	NOUN
ftr-346	1393	189	the	the	DET
ftr-346	1393	190	borrower	borrower	NOUN
ftr-346	1393	191	's	's	PART
ftr-346	1393	192	country	country	NOUN
ftr-346	1393	193	of	of	ADP
ftr-346	1393	194	residence	residence	NOUN
ftr-346	1393	195	or	or	CCONJ
ftr-346	1393	196	domicile	domicile	NOUN
ftr-346	1393	197	is	be	AUX
ftr-346	1393	198	where	where	SCONJ
ftr-346	1393	199	the	the	DET
ftr-346	1393	200	borrower	borrower	NOUN
ftr-346	1393	201	's	's	PART
ftr-346	1393	202	economic	economic	ADJ
ftr-346	1393	203	interests	interest	NOUN
ftr-346	1393	204	are	be	AUX
ftr-346	1393	205	centered	center	VERB
ftr-346	1393	206	)	)	PUNCT
ftr-346	1393	207	.	.	PUNCT
ftr-346	1394	1	344	344	NUM
ftr-346	1394	2	.	.	PUNCT
ftr-346	1394	3	cf	cf	PROPN
ftr-346	1394	4	ali	ali	PROPN
ftr-346	1394	5	project	project	PROPN
ftr-346	1394	6	i	i	PROPN
ftr-346	1394	7	,	,	PUNCT
ftr-346	1394	8	supra	supra	PROPN
ftr-346	1394	9	note	note	PROPN
ftr-346	1394	10	14	14	NUM
ftr-346	1394	11	,	,	PUNCT
ftr-346	1394	12	at	at	ADP
ftr-346	1394	13	68	68	NUM
ftr-346	1394	14	(	(	PUNCT
ftr-346	1394	15	pointing	point	VERB
ftr-346	1394	16	out	out	ADP
ftr-346	1394	17	that	that	SCONJ
ftr-346	1394	18	in	in	ADP
ftr-346	1394	19	certain	certain	ADJ
ftr-346	1394	20	circumstances	circumstance	NOUN
ftr-346	1394	21	,	,	PUNCT
ftr-346	1394	22	current	current	ADJ
ftr-346	1394	23	u.s	u.s	PROPN
ftr-346	1394	24	.	.	PROPN
ftr-346	1394	25	law	law	NOUN
ftr-346	1394	26	disregards	disregard	VERB
ftr-346	1394	27	the	the	DET
ftr-346	1394	28	borrower	borrower	NOUN
ftr-346	1394	29	's	's	PART
ftr-346	1394	30	residence	residence	NOUN
ftr-346	1394	31	or	or	CCONJ
ftr-346	1394	32	domicile	domicile	NOUN
ftr-346	1394	33	and	and	CCONJ
ftr-346	1394	34	sources	source	NOUN
ftr-346	1394	35	interest	interest	NOUN
ftr-346	1394	36	based	base	VERB
ftr-346	1394	37	on	on	ADP
ftr-346	1394	38	the	the	DET
ftr-346	1394	39	geographic	geographic	ADJ
ftr-346	1394	40	composition	composition	NOUN
ftr-346	1394	41	of	of	ADP
ftr-346	1394	42	the	the	DET
ftr-346	1394	43	borrower	borrower	NOUN
ftr-346	1394	44	's	's	PART
ftr-346	1394	45	income	income	NOUN
ftr-346	1394	46	)	)	PUNCT
ftr-346	1394	47	.	.	PUNCT
ftr-346	1395	1	345	345	NUM
ftr-346	1395	2	.	.	PUNCT
ftr-346	1396	1	cf	cf	INTJ
ftr-346	1397	1	i	i	PRON
ftr-346	1397	2	d.	d.	PROPN
ftr-346	1397	3	at	at	ADP
ftr-346	1397	4	69	69	NUM
ftr-346	1397	5	-	-	SYM
ftr-346	1397	6	70	70	NUM
ftr-346	1397	7	(	(	PUNCT
ftr-346	1397	8	recommending	recommend	VERB
ftr-346	1397	9	an	an	DET
ftr-346	1397	10	approach	approach	NOUN
ftr-346	1397	11	for	for	ADP
ftr-346	1397	12	sourcing	source	VERB
ftr-346	1397	13	interest	interest	NOUN
ftr-346	1397	14	that	that	PRON
ftr-346	1397	15	in	in	ADP
ftr-346	1397	16	part	part	NOUN
ftr-346	1397	17	focuses	focus	VERB
ftr-346	1397	18	on	on	ADP
ftr-346	1397	19	the	the	DET
ftr-346	1397	20	location	location	NOUN
ftr-346	1397	21	of	of	ADP
ftr-346	1397	22	real	real	ADJ
ftr-346	1397	23	estate	estate	NOUN
ftr-346	1397	24	or	or	CCONJ
ftr-346	1397	25	a	a	DET
ftr-346	1397	26	business	business	NOUN
ftr-346	1397	27	that	that	PRON
ftr-346	1397	28	the	the	DET
ftr-346	1397	29	interest	interest	NOUN
ftr-346	1397	30	relates	relate	VERB
ftr-346	1397	31	to	to	ADP
ftr-346	1397	32	)	)	PUNCT
ftr-346	1397	33	.	.	PUNCT
ftr-346	1398	1	632	632	NUM
ftr-346	1399	1	[	[	X
ftr-346	1399	2	vol	vol	NOUN
ftr-346	1399	3	.	.	PUNCT
ftr-346	1400	1	11:7	11:7	NUM
ftr-346	1400	2	sourcing	sourcing	NOUN
ftr-346	1400	3	income	income	NOUN
ftr-346	1400	4	among	among	ADP
ftr-346	1400	5	nations	nation	NOUN
ftr-346	1400	6	u.s	u.s	PROPN
ftr-346	1400	7	.	.	PROPN
ftr-346	1400	8	law,346	law,346	VERB
ftr-346	1400	9	except	except	SCONJ
ftr-346	1400	10	that	that	SCONJ
ftr-346	1400	11	the	the	DET
ftr-346	1400	12	u.s	u.s	PROPN
ftr-346	1400	13	.	.	PROPN
ftr-346	1400	14	rule	rule	PROPN
ftr-346	1400	15	applies	apply	VERB
ftr-346	1400	16	to	to	PART
ftr-346	1400	17	source	source	VERB
ftr-346	1400	18	the	the	DET
ftr-346	1400	19	entire	entire	ADJ
ftr-346	1400	20	amount	amount	NOUN
ftr-346	1400	21	of	of	ADP
ftr-346	1400	22	interest	interest	NOUN
ftr-346	1400	23	,	,	PUNCT
ftr-346	1400	24	as	as	SCONJ
ftr-346	1400	25	opposed	oppose	VERB
ftr-346	1400	26	to	to	ADP
ftr-346	1400	27	just	just	ADV
ftr-346	1400	28	the	the	DET
ftr-346	1400	29	destination	destination	NOUN
ftr-346	1400	30	component	component	NOUN
ftr-346	1400	31	.	.	PUNCT
ftr-346	1401	1	where	where	SCONJ
ftr-346	1401	2	the	the	DET
ftr-346	1401	3	interest	interest	NOUN
ftr-346	1401	4	recipient	recipient	NOUN
ftr-346	1401	5	is	be	AUX
ftr-346	1401	6	a	a	DET
ftr-346	1401	7	bank	bank	NOUN
ftr-346	1401	8	or	or	CCONJ
ftr-346	1401	9	other	other	ADJ
ftr-346	1401	10	financial	financial	ADJ
ftr-346	1401	11	entity	entity	NOUN
ftr-346	1401	12	,	,	PUNCT
ftr-346	1401	13	the	the	DET
ftr-346	1401	14	source	source	NOUN
ftr-346	1401	15	results	result	NOUN
ftr-346	1401	16	should	should	AUX
ftr-346	1401	17	be	be	AUX
ftr-346	1401	18	the	the	DET
ftr-346	1401	19	same	same	ADJ
ftr-346	1401	20	as	as	ADP
ftr-346	1401	21	above	above	ADV
ftr-346	1401	22	except	except	SCONJ
ftr-346	1401	23	that	that	SCONJ
ftr-346	1401	24	a	a	DET
ftr-346	1401	25	portion	portion	NOUN
ftr-346	1401	26	of	of	ADP
ftr-346	1401	27	the	the	DET
ftr-346	1401	28	interest	interest	NOUN
ftr-346	1401	29	income	income	NOUN
ftr-346	1401	30	would	would	AUX
ftr-346	1401	31	also	also	ADV
ftr-346	1401	32	be	be	AUX
ftr-346	1401	33	assigned	assign	VERB
ftr-346	1401	34	to	to	ADP
ftr-346	1401	35	the	the	DET
ftr-346	1401	36	country	country	NOUN
ftr-346	1401	37	(	(	PUNCT
ftr-346	1401	38	or	or	CCONJ
ftr-346	1401	39	countries	country	NOUN
ftr-346	1401	40	)	)	PUNCT
ftr-346	1401	41	where	where	SCONJ
ftr-346	1401	42	the	the	DET
ftr-346	1401	43	taxpayer	taxpayer	NOUN
ftr-346	1401	44	conducts	conduct	VERB
ftr-346	1401	45	significant	significant	ADJ
ftr-346	1401	46	activities	activity	NOUN
ftr-346	1401	47	that	that	PRON
ftr-346	1401	48	relate	relate	VERB
ftr-346	1401	49	to	to	ADP
ftr-346	1401	50	the	the	DET
ftr-346	1401	51	lending	lending	NOUN
ftr-346	1401	52	transaction	transaction	NOUN
ftr-346	1401	53	.	.	PUNCT
ftr-346	1402	1	as	as	SCONJ
ftr-346	1402	2	discussed	discuss	VERB
ftr-346	1402	3	previously	previously	ADV
ftr-346	1402	4	,	,	PUNCT
ftr-346	1402	5	the	the	DET
ftr-346	1402	6	portion	portion	NOUN
ftr-346	1402	7	sourced	source	VERB
ftr-346	1402	8	to	to	ADP
ftr-346	1402	9	the	the	DET
ftr-346	1402	10	activities	activity	NOUN
ftr-346	1402	11	component	component	NOUN
ftr-346	1402	12	should	should	AUX
ftr-346	1402	13	be	be	AUX
ftr-346	1402	14	based	base	VERB
ftr-346	1402	15	on	on	ADP
ftr-346	1402	16	a	a	DET
ftr-346	1402	17	fixed	fix	VERB
ftr-346	1402	18	percentage	percentage	NOUN
ftr-346	1402	19	agreed	agree	VERB
ftr-346	1402	20	to	to	ADP
ftr-346	1402	21	internationally	internationally	ADV
ftr-346	1402	22	.	.	PUNCT
ftr-346	1403	1	this	this	DET
ftr-346	1403	2	portion	portion	NOUN
ftr-346	1403	3	may	may	AUX
ftr-346	1403	4	be	be	AUX
ftr-346	1403	5	further	far	ADV
ftr-346	1403	6	apportioned	apportion	VERB
ftr-346	1403	7	between	between	ADP
ftr-346	1403	8	two	two	NUM
ftr-346	1403	9	or	or	CCONJ
ftr-346	1403	10	more	more	ADJ
ftr-346	1403	11	countries	country	NOUN
ftr-346	1403	12	where	where	SCONJ
ftr-346	1403	13	significant	significant	ADJ
ftr-346	1403	14	activities	activity	NOUN
ftr-346	1403	15	related	relate	VERB
ftr-346	1403	16	to	to	ADP
ftr-346	1403	17	the	the	DET
ftr-346	1403	18	transaction	transaction	NOUN
ftr-346	1403	19	occur	occur	VERB
ftr-346	1403	20	at	at	ADP
ftr-346	1403	21	multiple	multiple	ADJ
ftr-346	1403	22	countries	country	NOUN
ftr-346	1403	23	;	;	PUNCT
ftr-346	1403	24	such	such	ADJ
ftr-346	1403	25	apportionment	apportionment	NOUN
ftr-346	1403	26	could	could	AUX
ftr-346	1403	27	be	be	AUX
ftr-346	1403	28	done	do	VERB
ftr-346	1403	29	either	either	CCONJ
ftr-346	1403	30	based	base	VERB
ftr-346	1403	31	on	on	ADP
ftr-346	1403	32	the	the	DET
ftr-346	1403	33	ratio	ratio	NOUN
ftr-346	1403	34	of	of	ADP
ftr-346	1403	35	arm	arm	NOUN
ftr-346	1403	36	's	's	PART
ftr-346	1403	37	length	length	NOUN
ftr-346	1403	38	charges	charge	NOUN
ftr-346	1403	39	for	for	ADP
ftr-346	1403	40	the	the	DET
ftr-346	1403	41	lending	lending	NOUN
ftr-346	1403	42	activities	activity	NOUN
ftr-346	1403	43	at	at	ADP
ftr-346	1403	44	the	the	DET
ftr-346	1403	45	different	different	ADJ
ftr-346	1403	46	locations	location	NOUN
ftr-346	1403	47	or	or	CCONJ
ftr-346	1403	48	by	by	ADP
ftr-346	1403	49	using	use	VERB
ftr-346	1403	50	fixed	fix	VERB
ftr-346	1403	51	percentages	percentage	NOUN
ftr-346	1403	52	.	.	PUNCT
ftr-346	1404	1	b.	b.	PROPN
ftr-346	1404	2	income	income	PROPN
ftr-346	1404	3	from	from	ADP
ftr-346	1404	4	corporate	corporate	ADJ
ftr-346	1404	5	stock	stock	NOUN
ftr-346	1404	6	1	1	NUM
ftr-346	1404	7	.	.	PUNCT
ftr-346	1405	1	dividends	dividend	NOUN
ftr-346	1405	2	dividend	dividend	NOUN
ftr-346	1405	3	income	income	NOUN
ftr-346	1405	4	should	should	AUX
ftr-346	1405	5	be	be	AUX
ftr-346	1405	6	sourced	source	VERB
ftr-346	1405	7	in	in	ADP
ftr-346	1405	8	a	a	DET
ftr-346	1405	9	manner	manner	NOUN
ftr-346	1405	10	that	that	PRON
ftr-346	1405	11	is	be	AUX
ftr-346	1405	12	similar	similar	ADJ
ftr-346	1405	13	to	to	ADP
ftr-346	1405	14	the	the	DET
ftr-346	1405	15	sourcing	sourcing	NOUN
ftr-346	1405	16	of	of	ADP
ftr-346	1405	17	interest	interest	NOUN
ftr-346	1405	18	income	income	NOUN
ftr-346	1405	19	.	.	PUNCT
ftr-346	1406	1	that	that	PRON
ftr-346	1406	2	is	be	AUX
ftr-346	1406	3	,	,	PUNCT
ftr-346	1406	4	for	for	ADP
ftr-346	1406	5	passive	passive	ADJ
ftr-346	1406	6	investors	investor	NOUN
ftr-346	1406	7	a	a	DET
ftr-346	1406	8	portion	portion	NOUN
ftr-346	1406	9	of	of	ADP
ftr-346	1406	10	the	the	DET
ftr-346	1406	11	dividends	dividend	NOUN
ftr-346	1406	12	should	should	AUX
ftr-346	1406	13	be	be	AUX
ftr-346	1406	14	allocated	allocate	VERB
ftr-346	1406	15	to	to	ADP
ftr-346	1406	16	the	the	DET
ftr-346	1406	17	shareholder	shareholder	NOUN
ftr-346	1406	18	's	's	PART
ftr-346	1406	19	residence	residence	NOUN
ftr-346	1406	20	country	country	NOUN
ftr-346	1406	21	and	and	CCONJ
ftr-346	1406	22	a	a	DET
ftr-346	1406	23	portion	portion	NOUN
ftr-346	1406	24	should	should	AUX
ftr-346	1406	25	be	be	AUX
ftr-346	1406	26	allocated	allocate	VERB
ftr-346	1406	27	to	to	ADP
ftr-346	1406	28	the	the	DET
ftr-346	1406	29	destination	destination	NOUN
ftr-346	1406	30	country	country	NOUN
ftr-346	1406	31	of	of	ADP
ftr-346	1406	32	the	the	DET
ftr-346	1406	33	invested	invest	VERB
ftr-346	1406	34	capital	capital	NOUN
ftr-346	1406	35	,	,	PUNCT
ftr-346	1406	36	with	with	ADP
ftr-346	1406	37	the	the	DET
ftr-346	1406	38	portions	portion	NOUN
ftr-346	1406	39	determined	determine	VERB
ftr-346	1406	40	on	on	ADP
ftr-346	1406	41	the	the	DET
ftr-346	1406	42	basis	basis	NOUN
ftr-346	1406	43	of	of	ADP
ftr-346	1406	44	a	a	DET
ftr-346	1406	45	fixed	fix	VERB
ftr-346	1406	46	percentage	percentage	NOUN
ftr-346	1406	47	.	.	PUNCT
ftr-346	1407	1	as	as	ADP
ftr-346	1407	2	with	with	ADP
ftr-346	1407	3	interest	interest	NOUN
ftr-346	1407	4	received	receive	VERB
ftr-346	1407	5	by	by	ADP
ftr-346	1407	6	passive	passive	ADJ
ftr-346	1407	7	investors	investor	NOUN
ftr-346	1407	8	,	,	PUNCT
ftr-346	1407	9	none	none	NOUN
ftr-346	1407	10	of	of	ADP
ftr-346	1407	11	the	the	DET
ftr-346	1407	12	dividend	dividend	NOUN
ftr-346	1407	13	income	income	NOUN
ftr-346	1407	14	should	should	AUX
ftr-346	1407	15	be	be	AUX
ftr-346	1407	16	sourced	source	VERB
ftr-346	1407	17	based	base	VERB
ftr-346	1407	18	on	on	ADP
ftr-346	1407	19	the	the	DET
ftr-346	1407	20	activities	activity	NOUN
ftr-346	1407	21	component	component	NOUN
ftr-346	1407	22	of	of	ADP
ftr-346	1407	23	the	the	DET
ftr-346	1407	24	standard	standard	NOUN
ftr-346	1407	25	;	;	PUNCT
ftr-346	1407	26	this	this	PRON
ftr-346	1407	27	is	be	AUX
ftr-346	1407	28	because	because	SCONJ
ftr-346	1407	29	the	the	DET
ftr-346	1407	30	shareholder	shareholder	NOUN
ftr-346	1407	31	's	's	PART
ftr-346	1407	32	activities	activity	NOUN
ftr-346	1407	33	in	in	ADP
ftr-346	1407	34	connection	connection	NOUN
ftr-346	1407	35	with	with	ADP
ftr-346	1407	36	earning	earn	VERB
ftr-346	1407	37	the	the	DET
ftr-346	1407	38	dividends	dividend	NOUN
ftr-346	1407	39	are	be	AUX
ftr-346	1407	40	likely	likely	ADJ
ftr-346	1407	41	to	to	PART
ftr-346	1407	42	be	be	AUX
ftr-346	1407	43	minimal	minimal	ADJ
ftr-346	1407	44	.	.	PUNCT
ftr-346	1407	45	similar	similar	ADJ
ftr-346	1407	46	to	to	ADP
ftr-346	1407	47	sourcing	source	VERB
ftr-346	1407	48	interest	interest	NOUN
ftr-346	1407	49	income	income	NOUN
ftr-346	1407	50	,	,	PUNCT
ftr-346	1407	51	there	there	PRON
ftr-346	1407	52	are	be	VERB
ftr-346	1407	53	several	several	ADJ
ftr-346	1407	54	options	option	NOUN
ftr-346	1407	55	in	in	ADP
ftr-346	1407	56	determining	determine	VERB
ftr-346	1407	57	the	the	DET
ftr-346	1407	58	destination	destination	NOUN
ftr-346	1407	59	country	country	NOUN
ftr-346	1407	60	of	of	ADP
ftr-346	1407	61	the	the	DET
ftr-346	1407	62	shareholder	shareholder	NOUN
ftr-346	1407	63	's	's	PART
ftr-346	1407	64	invested	invest	VERB
ftr-346	1407	65	capital	capital	NOUN
ftr-346	1407	66	.	.	PUNCT
ftr-346	1408	1	one	one	NUM
ftr-346	1408	2	possibility	possibility	NOUN
ftr-346	1408	3	would	would	AUX
ftr-346	1408	4	be	be	AUX
ftr-346	1408	5	to	to	PART
ftr-346	1408	6	look	look	VERB
ftr-346	1408	7	to	to	ADP
ftr-346	1408	8	the	the	DET
ftr-346	1408	9	country	country	NOUN
ftr-346	1408	10	of	of	ADP
ftr-346	1408	11	incorporation	incorporation	NOUN
ftr-346	1408	12	based	base	VERB
ftr-346	1408	13	on	on	ADP
ftr-346	1408	14	the	the	DET
ftr-346	1408	15	view	view	NOUN
ftr-346	1408	16	that	that	SCONJ
ftr-346	1408	17	this	this	DET
ftr-346	1408	18	country	country	NOUN
ftr-346	1408	19	is	be	AUX
ftr-346	1408	20	providing	provide	VERB
ftr-346	1408	21	the	the	DET
ftr-346	1408	22	shareholder	shareholder	NOUN
ftr-346	1408	23	with	with	ADP
ftr-346	1408	24	public	public	ADJ
ftr-346	1408	25	benefits	benefit	NOUN
ftr-346	1408	26	through	through	ADP
ftr-346	1408	27	its	its	PRON
ftr-346	1408	28	legal	legal	ADJ
ftr-346	1408	29	system	system	NOUN
ftr-346	1408	30	that	that	PRON
ftr-346	1408	31	protects	protect	VERB
ftr-346	1408	32	and	and	CCONJ
ftr-346	1408	33	regulates	regulate	VERB
ftr-346	1408	34	the	the	DET
ftr-346	1408	35	shareholder	shareholder	NOUN
ftr-346	1408	36	's	's	PART
ftr-346	1408	37	investment	investment	NOUN
ftr-346	1408	38	in	in	ADP
ftr-346	1408	39	the	the	DET
ftr-346	1408	40	corporation.34	corporation.34	NOUN
ftr-346	1408	41	7	7	NUM
ftr-346	1408	42	alternatively	alternatively	ADV
ftr-346	1408	43	,	,	PUNCT
ftr-346	1408	44	the	the	DET
ftr-346	1408	45	destination	destination	NOUN
ftr-346	1408	46	country	country	NOUN
ftr-346	1408	47	could	could	AUX
ftr-346	1408	48	be	be	AUX
ftr-346	1408	49	considered	consider	VERB
ftr-346	1408	50	the	the	DET
ftr-346	1408	51	country	country	NOUN
ftr-346	1408	52	or	or	CCONJ
ftr-346	1408	53	countries	country	NOUN
ftr-346	1408	54	where	where	SCONJ
ftr-346	1408	55	the	the	DET
ftr-346	1408	56	corporation	corporation	NOUN
ftr-346	1408	57	is	be	AUX
ftr-346	1408	58	engaged	engage	VERB
ftr-346	1408	59	in	in	ADP
ftr-346	1408	60	significant	significant	ADJ
ftr-346	1408	61	business	business	NOUN
ftr-346	1408	62	activities.34	activities.34	PROPN
ftr-346	1408	63	8	8	NUM
ftr-346	1408	64	this	this	PRON
ftr-346	1408	65	is	be	AUX
ftr-346	1408	66	because	because	SCONJ
ftr-346	1408	67	such	such	ADJ
ftr-346	1408	68	countries	country	NOUN
ftr-346	1408	69	provide	provide	VERB
ftr-346	1408	70	346	346	NUM
ftr-346	1408	71	.	.	PUNCT
ftr-346	1409	1	see	see	VERB
ftr-346	1409	2	supra	supra	PROPN
ftr-346	1409	3	notes	note	VERB
ftr-346	1409	4	17	17	NUM
ftr-346	1409	5	-	-	SYM
ftr-346	1409	6	18	18	NUM
ftr-346	1409	7	and	and	CCONJ
ftr-346	1409	8	accompanying	accompany	VERB
ftr-346	1409	9	text	text	NOUN
ftr-346	1409	10	.	.	PUNCT
ftr-346	1410	1	347	347	NUM
ftr-346	1410	2	.	.	PUNCT
ftr-346	1410	3	cf	cf	PROPN
ftr-346	1410	4	ali	ali	PROPN
ftr-346	1410	5	project	project	PROPN
ftr-346	1410	6	i	i	PROPN
ftr-346	1410	7	,	,	PUNCT
ftr-346	1410	8	supra	supra	PROPN
ftr-346	1410	9	note	note	PROPN
ftr-346	1410	10	14	14	NUM
ftr-346	1410	11	,	,	PUNCT
ftr-346	1410	12	at	at	ADP
ftr-346	1410	13	62	62	NUM
ftr-346	1410	14	-	-	SYM
ftr-346	1410	15	63	63	NUM
ftr-346	1410	16	(	(	PUNCT
ftr-346	1410	17	stating	state	VERB
ftr-346	1410	18	that	that	SCONJ
ftr-346	1410	19	the	the	DET
ftr-346	1410	20	traditional	traditional	ADJ
ftr-346	1410	21	rule	rule	NOUN
ftr-346	1410	22	,	,	PUNCT
ftr-346	1410	23	which	which	PRON
ftr-346	1410	24	sources	source	VERB
ftr-346	1410	25	dividends	dividend	NOUN
ftr-346	1410	26	to	to	ADP
ftr-346	1410	27	the	the	DET
ftr-346	1410	28	country	country	NOUN
ftr-346	1410	29	of	of	ADP
ftr-346	1410	30	the	the	DET
ftr-346	1410	31	distributing	distribute	VERB
ftr-346	1410	32	corporation	corporation	NOUN
ftr-346	1410	33	's	's	PART
ftr-346	1410	34	domicile	domicile	NOUN
ftr-346	1410	35	,	,	PUNCT
ftr-346	1410	36	gives	give	VERB
ftr-346	1410	37	controlling	control	VERB
ftr-346	1410	38	weight	weight	NOUN
ftr-346	1410	39	to	to	ADP
ftr-346	1410	40	the	the	DET
ftr-346	1410	41	fact	fact	NOUN
ftr-346	1410	42	that	that	SCONJ
ftr-346	1410	43	the	the	DET
ftr-346	1410	44	distributing	distribute	VERB
ftr-346	1410	45	corporation	corporation	NOUN
ftr-346	1410	46	derives	derive	VERB
ftr-346	1410	47	its	its	PRON
ftr-346	1410	48	legal	legal	ADJ
ftr-346	1410	49	capacity	capacity	NOUN
ftr-346	1410	50	from	from	ADP
ftr-346	1410	51	its	its	PRON
ftr-346	1410	52	country	country	NOUN
ftr-346	1410	53	of	of	ADP
ftr-346	1410	54	domicile	domicile	NOUN
ftr-346	1410	55	)	)	PUNCT
ftr-346	1410	56	.	.	PUNCT
ftr-346	1411	1	348	348	NUM
ftr-346	1411	2	.	.	PUNCT
ftr-346	1412	1	cf	cf	INTJ
ftr-346	1413	1	i	i	PRON
ftr-346	1413	2	d.	d.	PROPN
ftr-346	1413	3	at	at	ADP
ftr-346	1413	4	63	63	NUM
ftr-346	1413	5	(	(	PUNCT
ftr-346	1413	6	referring	refer	VERB
ftr-346	1413	7	to	to	ADP
ftr-346	1413	8	this	this	DET
ftr-346	1413	9	approach	approach	NOUN
ftr-346	1413	10	as	as	ADP
ftr-346	1413	11	alternative	alternative	ADJ
ftr-346	1413	12	way	way	NOUN
ftr-346	1413	13	of	of	ADP
ftr-346	1413	14	sourcing	source	VERB
ftr-346	1413	15	dividends	dividend	NOUN
ftr-346	1413	16	)	)	PUNCT
ftr-346	1413	17	.	.	PUNCT
ftr-346	1414	1	whether	whether	SCONJ
ftr-346	1414	2	activities	activity	NOUN
ftr-346	1414	3	in	in	ADP
ftr-346	1414	4	a	a	DET
ftr-346	1414	5	country	country	NOUN
ftr-346	1414	6	are	be	AUX
ftr-346	1414	7	considered	consider	VERB
ftr-346	1414	8	significant	significant	ADJ
ftr-346	1414	9	for	for	ADP
ftr-346	1414	10	this	this	DET
ftr-346	1414	11	purpose	purpose	NOUN
ftr-346	1414	12	could	could	AUX
ftr-346	1414	13	be	be	AUX
ftr-346	1414	14	based	base	VERB
ftr-346	1414	15	on	on	ADP
ftr-346	1414	16	a	a	DET
ftr-346	1414	17	certain	certain	ADJ
ftr-346	1414	18	threshold	threshold	NOUN
ftr-346	1414	19	percentage	percentage	NOUN
ftr-346	1414	20	of	of	ADP
ftr-346	1414	21	the	the	DET
ftr-346	1414	22	corporation	corporation	NOUN
ftr-346	1414	23	's	's	PART
ftr-346	1414	24	gross	gross	ADJ
ftr-346	1414	25	income	income	NOUN
ftr-346	1414	26	.	.	PUNCT
ftr-346	1415	1	see	see	VERB
ftr-346	1415	2	,	,	PUNCT
ftr-346	1415	3	e.g.	e.g.	ADV
ftr-346	1415	4	,	,	PUNCT
ftr-346	1415	5	i.r.c	i.r.c	NOUN
ftr-346	1415	6	.	.	PUNCT
ftr-346	1416	1	§	§	PROPN
ftr-346	1416	2	861(a)(2)(b	861(a)(2)(b	PROPN
ftr-346	1416	3	)	)	PUNCT
ftr-346	1416	4	(	(	PUNCT
ftr-346	1416	5	using	use	VERB
ftr-346	1416	6	a	a	DET
ftr-346	1416	7	threshold	threshold	NOUN
ftr-346	1416	8	of	of	ADP
ftr-346	1416	9	25	25	NUM
ftr-346	1416	10	percent	percent	NOUN
ftr-346	1416	11	of	of	ADP
ftr-346	1416	12	a	a	DET
ftr-346	1416	13	foreign	foreign	ADJ
ftr-346	1416	14	2011	2011	NUM
ftr-346	1416	15	]	]	PUNCT
ftr-346	1416	16	633	633	NUM
ftr-346	1416	17	florida	florida	PROPN
ftr-346	1416	18	tax	tax	NOUN
ftr-346	1416	19	review	review	NOUN
ftr-346	1416	20	public	public	ADJ
ftr-346	1416	21	benefits	benefit	NOUN
ftr-346	1416	22	that	that	PRON
ftr-346	1416	23	relate	relate	VERB
ftr-346	1416	24	to	to	ADP
ftr-346	1416	25	the	the	DET
ftr-346	1416	26	corporate	corporate	ADJ
ftr-346	1416	27	earnings	earning	NOUN
ftr-346	1416	28	that	that	PRON
ftr-346	1416	29	in	in	ADP
ftr-346	1416	30	turn	turn	NOUN
ftr-346	1416	31	are	be	AUX
ftr-346	1416	32	the	the	DET
ftr-346	1416	33	economic	economic	ADJ
ftr-346	1416	34	source	source	NOUN
ftr-346	1416	35	of	of	ADP
ftr-346	1416	36	the	the	DET
ftr-346	1416	37	dividends;349	dividends;349	PROPN
ftr-346	1416	38	in	in	ADP
ftr-346	1416	39	other	other	ADJ
ftr-346	1416	40	words	word	NOUN
ftr-346	1416	41	,	,	PUNCT
ftr-346	1416	42	the	the	DET
ftr-346	1416	43	countries	country	NOUN
ftr-346	1416	44	where	where	SCONJ
ftr-346	1416	45	the	the	DET
ftr-346	1416	46	corporation	corporation	NOUN
ftr-346	1416	47	conducts	conduct	VERB
ftr-346	1416	48	activities	activity	NOUN
ftr-346	1416	49	provide	provide	VERB
ftr-346	1416	50	indirect	indirect	ADJ
ftr-346	1416	51	public	public	ADJ
ftr-346	1416	52	benefits	benefit	NOUN
ftr-346	1416	53	to	to	ADP
ftr-346	1416	54	the	the	DET
ftr-346	1416	55	shareholders	shareholder	NOUN
ftr-346	1416	56	.	.	PUNCT
ftr-346	1417	1	a	a	DET
ftr-346	1417	2	third	third	ADJ
ftr-346	1417	3	option	option	NOUN
ftr-346	1417	4	would	would	AUX
ftr-346	1417	5	be	be	AUX
ftr-346	1417	6	to	to	PART
ftr-346	1417	7	take	take	VERB
ftr-346	1417	8	into	into	ADP
ftr-346	1417	9	account	account	NOUN
ftr-346	1417	10	both	both	CCONJ
ftr-346	1417	11	the	the	DET
ftr-346	1417	12	corporation	corporation	NOUN
ftr-346	1417	13	's	's	PART
ftr-346	1417	14	country	country	NOUN
ftr-346	1417	15	of	of	ADP
ftr-346	1417	16	incorporation	incorporation	NOUN
ftr-346	1417	17	and	and	CCONJ
ftr-346	1417	18	significant	significant	ADJ
ftr-346	1417	19	activities	activity	NOUN
ftr-346	1417	20	countries	country	NOUN
ftr-346	1417	21	by	by	ADP
ftr-346	1417	22	apportioning	apportion	VERB
ftr-346	1417	23	the	the	DET
ftr-346	1417	24	destination	destination	NOUN
ftr-346	1417	25	portion	portion	NOUN
ftr-346	1417	26	of	of	ADP
ftr-346	1417	27	the	the	DET
ftr-346	1417	28	dividend	dividend	NOUN
ftr-346	1417	29	among	among	ADP
ftr-346	1417	30	these	these	DET
ftr-346	1417	31	countries	country	NOUN
ftr-346	1417	32	;	;	PUNCT
ftr-346	1417	33	if	if	SCONJ
ftr-346	1417	34	this	this	PRON
ftr-346	1417	35	is	be	AUX
ftr-346	1417	36	done	do	VERB
ftr-346	1417	37	,	,	PUNCT
ftr-346	1417	38	a	a	DET
ftr-346	1417	39	fixed	fix	VERB
ftr-346	1417	40	percentage	percentage	NOUN
ftr-346	1417	41	should	should	AUX
ftr-346	1417	42	be	be	AUX
ftr-346	1417	43	used	use	VERB
ftr-346	1417	44	for	for	ADP
ftr-346	1417	45	this	this	DET
ftr-346	1417	46	purpose	purpose	NOUN
ftr-346	1417	47	.	.	PUNCT
ftr-346	1418	1	if	if	SCONJ
ftr-346	1418	2	all	all	PRON
ftr-346	1418	3	or	or	CCONJ
ftr-346	1418	4	a	a	DET
ftr-346	1418	5	portion	portion	NOUN
ftr-346	1418	6	of	of	ADP
ftr-346	1418	7	the	the	DET
ftr-346	1418	8	destination	destination	NOUN
ftr-346	1418	9	portion	portion	NOUN
ftr-346	1418	10	of	of	ADP
ftr-346	1418	11	the	the	DET
ftr-346	1418	12	dividend	dividend	NOUN
ftr-346	1418	13	is	be	AUX
ftr-346	1418	14	sourced	source	VERB
ftr-346	1418	15	according	accord	VERB
ftr-346	1418	16	to	to	ADP
ftr-346	1418	17	the	the	DET
ftr-346	1418	18	location	location	NOUN
ftr-346	1418	19	of	of	ADP
ftr-346	1418	20	the	the	DET
ftr-346	1418	21	corporation	corporation	NOUN
ftr-346	1418	22	's	's	PART
ftr-346	1418	23	significant	significant	ADJ
ftr-346	1418	24	business	business	NOUN
ftr-346	1418	25	activities	activity	NOUN
ftr-346	1418	26	,	,	PUNCT
ftr-346	1418	27	it	it	PRON
ftr-346	1418	28	would	would	AUX
ftr-346	1418	29	be	be	AUX
ftr-346	1418	30	advisable	advisable	ADJ
ftr-346	1418	31	to	to	PART
ftr-346	1418	32	base	base	VERB
ftr-346	1418	33	this	this	DET
ftr-346	1418	34	determination	determination	NOUN
ftr-346	1418	35	on	on	ADP
ftr-346	1418	36	the	the	DET
ftr-346	1418	37	composition	composition	NOUN
ftr-346	1418	38	by	by	ADP
ftr-346	1418	39	source	source	NOUN
ftr-346	1418	40	of	of	ADP
ftr-346	1418	41	the	the	DET
ftr-346	1418	42	350corporation	350corporation	PROPN
ftr-346	1418	43	's	's	PART
ftr-346	1418	44	gross	gross	ADJ
ftr-346	1418	45	income	income	NOUN
ftr-346	1418	46	.	.	PUNCT
ftr-346	1419	1	determining	determine	VERB
ftr-346	1419	2	the	the	DET
ftr-346	1419	3	source	source	NOUN
ftr-346	1419	4	of	of	ADP
ftr-346	1419	5	dividend	dividend	NOUN
ftr-346	1419	6	income	income	NOUN
ftr-346	1419	7	based	base	VERB
ftr-346	1419	8	on	on	ADP
ftr-346	1419	9	the	the	DET
ftr-346	1419	10	income	income	NOUN
ftr-346	1419	11	composition	composition	NOUN
ftr-346	1419	12	of	of	ADP
ftr-346	1419	13	a	a	DET
ftr-346	1419	14	corporation	corporation	NOUN
ftr-346	1419	15	raises	raise	VERB
ftr-346	1419	16	complications	complication	NOUN
ftr-346	1419	17	in	in	ADP
ftr-346	1419	18	imposing	impose	VERB
ftr-346	1419	19	a	a	DET
ftr-346	1419	20	source	source	NOUN
ftr-346	1419	21	tax	tax	NOUN
ftr-346	1419	22	that	that	PRON
ftr-346	1419	23	is	be	AUX
ftr-346	1419	24	collected	collect	VERB
ftr-346	1419	25	through	through	ADP
ftr-346	1419	26	withholding.3	withholding.3	PROPN
ftr-346	1419	27	'	'	PUNCT
ftr-346	1419	28	for	for	ADP
ftr-346	1419	29	this	this	DET
ftr-346	1419	30	reason,352	reason,352	NOUN
ftr-346	1419	31	in	in	ADP
ftr-346	1419	32	lieu	lieu	NOUN
ftr-346	1419	33	of	of	ADP
ftr-346	1419	34	a	a	DET
ftr-346	1419	35	secondary	secondary	ADJ
ftr-346	1419	36	dividend	dividend	NOUN
ftr-346	1419	37	tax	tax	NOUN
ftr-346	1419	38	,	,	PUNCT
ftr-346	1419	39	the	the	DET
ftr-346	1419	40	united	united	PROPN
ftr-346	1419	41	states	states	PROPN
ftr-346	1419	42	and	and	CCONJ
ftr-346	1419	43	some	some	DET
ftr-346	1419	44	other	other	ADJ
ftr-346	1419	45	countries	country	NOUN
ftr-346	1419	46	exact	exact	VERB
ftr-346	1419	47	a	a	DET
ftr-346	1419	48	second	second	ADJ
ftr-346	1419	49	level	level	NOUN
ftr-346	1419	50	of	of	ADP
ftr-346	1419	51	tax	tax	NOUN
ftr-346	1419	52	on	on	ADP
ftr-346	1419	53	the	the	DET
ftr-346	1419	54	domestic	domestic	ADJ
ftr-346	1419	55	earnings	earning	NOUN
ftr-346	1419	56	of	of	ADP
ftr-346	1419	57	foreign	foreign	ADJ
ftr-346	1419	58	corporations	corporation	NOUN
ftr-346	1419	59	by	by	ADP
ftr-346	1419	60	imposing	impose	VERB
ftr-346	1419	61	a	a	DET
ftr-346	1419	62	branch	branch	NOUN
ftr-346	1419	63	profits	profit	VERB
ftr-346	1419	64	tax	tax	NOUN
ftr-346	1419	65	on	on	ADP
ftr-346	1419	66	such	such	ADJ
ftr-346	1419	67	corporations	corporation	NOUN
ftr-346	1419	68	.	.	PUNCT
ftr-346	1420	1	assuming	assume	VERB
ftr-346	1420	2	that	that	SCONJ
ftr-346	1420	3	the	the	DET
ftr-346	1420	4	destination	destination	NOUN
ftr-346	1420	5	portion	portion	NOUN
ftr-346	1420	6	of	of	ADP
ftr-346	1420	7	dividends	dividend	NOUN
ftr-346	1420	8	will	will	AUX
ftr-346	1420	9	not	not	PART
ftr-346	1420	10	be	be	AUX
ftr-346	1420	11	sourced	source	VERB
ftr-346	1420	12	exclusively	exclusively	ADV
ftr-346	1420	13	on	on	ADP
ftr-346	1420	14	the	the	DET
ftr-346	1420	15	basis	basis	NOUN
ftr-346	1420	16	of	of	ADP
ftr-346	1420	17	the	the	DET
ftr-346	1420	18	corporation	corporation	NOUN
ftr-346	1420	19	's	's	PART
ftr-346	1420	20	country	country	NOUN
ftr-346	1420	21	of	of	ADP
ftr-346	1420	22	incorporation	incorporation	NOUN
ftr-346	1420	23	,	,	PUNCT
ftr-346	1420	24	countries	country	NOUN
ftr-346	1420	25	should	should	AUX
ftr-346	1420	26	continue	continue	VERB
ftr-346	1420	27	to	to	PART
ftr-346	1420	28	have	have	VERB
ftr-346	1420	29	the	the	DET
ftr-346	1420	30	option	option	NOUN
ftr-346	1420	31	of	of	ADP
ftr-346	1420	32	using	use	VERB
ftr-346	1420	33	a	a	DET
ftr-346	1420	34	branch	branch	NOUN
ftr-346	1420	35	profits	profit	NOUN
ftr-346	1420	36	tax	tax	NOUN
ftr-346	1420	37	as	as	ADP
ftr-346	1420	38	a	a	DET
ftr-346	1420	39	surrogate	surrogate	NOUN
ftr-346	1420	40	for	for	ADP
ftr-346	1420	41	taxing	tax	VERB
ftr-346	1420	42	a	a	DET
ftr-346	1420	43	portion	portion	NOUN
ftr-346	1420	44	of	of	ADP
ftr-346	1420	45	dividends	dividend	NOUN
ftr-346	1420	46	.	.	PUNCT
ftr-346	1421	1	where	where	SCONJ
ftr-346	1421	2	the	the	DET
ftr-346	1421	3	dividend	dividend	NOUN
ftr-346	1421	4	recipient	recipient	NOUN
ftr-346	1421	5	is	be	AUX
ftr-346	1421	6	a	a	DET
ftr-346	1421	7	securities	security	NOUN
ftr-346	1421	8	dealer	dealer	NOUN
ftr-346	1421	9	or	or	CCONJ
ftr-346	1421	10	otherwise	otherwise	ADV
ftr-346	1421	11	holding	hold	VERB
ftr-346	1421	12	corporate	corporate	ADJ
ftr-346	1421	13	stock	stock	NOUN
ftr-346	1421	14	in	in	ADP
ftr-346	1421	15	the	the	DET
ftr-346	1421	16	conduct	conduct	NOUN
ftr-346	1421	17	of	of	ADP
ftr-346	1421	18	an	an	DET
ftr-346	1421	19	active	active	ADJ
ftr-346	1421	20	business	business	NOUN
ftr-346	1421	21	,	,	PUNCT
ftr-346	1421	22	it	it	PRON
ftr-346	1421	23	seems	seem	VERB
ftr-346	1421	24	appropriate	appropriate	ADJ
ftr-346	1421	25	to	to	PART
ftr-346	1421	26	modify	modify	VERB
ftr-346	1421	27	the	the	DET
ftr-346	1421	28	source	source	NOUN
ftr-346	1421	29	results	result	NOUN
ftr-346	1421	30	by	by	ADP
ftr-346	1421	31	assigning	assign	VERB
ftr-346	1421	32	a	a	DET
ftr-346	1421	33	portion	portion	NOUN
ftr-346	1421	34	of	of	ADP
ftr-346	1421	35	the	the	DET
ftr-346	1421	36	dividend	dividend	NOUN
ftr-346	1421	37	to	to	ADP
ftr-346	1421	38	the	the	DET
ftr-346	1421	39	country	country	NOUN
ftr-346	1421	40	(	(	PUNCT
ftr-346	1421	41	or	or	CCONJ
ftr-346	1421	42	countries	country	NOUN
ftr-346	1421	43	)	)	PUNCT
ftr-346	1421	44	where	where	SCONJ
ftr-346	1421	45	the	the	DET
ftr-346	1421	46	taxpayer	taxpayer	NOUN
ftr-346	1421	47	conducts	conduct	VERB
ftr-346	1421	48	significant	significant	ADJ
ftr-346	1421	49	activities	activity	NOUN
ftr-346	1421	50	that	that	PRON
ftr-346	1421	51	relate	relate	VERB
ftr-346	1421	52	to	to	ADP
ftr-346	1421	53	the	the	DET
ftr-346	1421	54	acquisition	acquisition	NOUN
ftr-346	1421	55	of	of	ADP
ftr-346	1421	56	the	the	DET
ftr-346	1421	57	stock	stock	NOUN
ftr-346	1421	58	.	.	PUNCT
ftr-346	1422	1	if	if	SCONJ
ftr-346	1422	2	this	this	PRON
ftr-346	1422	3	is	be	AUX
ftr-346	1422	4	done	do	VERB
ftr-346	1422	5	,	,	PUNCT
ftr-346	1422	6	corporation	corporation	NOUN
ftr-346	1422	7	's	's	PART
ftr-346	1422	8	gross	gross	ADJ
ftr-346	1422	9	income	income	NOUN
ftr-346	1422	10	being	be	AUX
ftr-346	1422	11	u.s	u.s	PROPN
ftr-346	1422	12	.	.	PROPN
ftr-346	1422	13	effectively	effectively	ADV
ftr-346	1422	14	connected	connect	VERB
ftr-346	1422	15	income	income	NOUN
ftr-346	1422	16	to	to	PART
ftr-346	1422	17	determine	determine	VERB
ftr-346	1422	18	whether	whether	SCONJ
ftr-346	1422	19	a	a	DET
ftr-346	1422	20	portion	portion	NOUN
ftr-346	1422	21	of	of	ADP
ftr-346	1422	22	dividends	dividend	NOUN
ftr-346	1422	23	paid	pay	VERB
ftr-346	1422	24	by	by	ADP
ftr-346	1422	25	the	the	DET
ftr-346	1422	26	corporation	corporation	NOUN
ftr-346	1422	27	is	be	AUX
ftr-346	1422	28	sourced	source	VERB
ftr-346	1422	29	to	to	ADP
ftr-346	1422	30	the	the	DET
ftr-346	1422	31	united	united	PROPN
ftr-346	1422	32	states	states	PROPN
ftr-346	1422	33	)	)	PUNCT
ftr-346	1422	34	.	.	PUNCT
ftr-346	1423	1	349	349	NUM
ftr-346	1423	2	.	.	PUNCT
ftr-346	1424	1	see	see	VERB
ftr-346	1424	2	ali	ali	PROPN
ftr-346	1424	3	project	project	PROPN
ftr-346	1424	4	i	i	PROPN
ftr-346	1424	5	,	,	PUNCT
ftr-346	1424	6	supra	supra	PROPN
ftr-346	1424	7	note	note	PROPN
ftr-346	1424	8	14	14	NUM
ftr-346	1424	9	,	,	PUNCT
ftr-346	1424	10	at	at	ADP
ftr-346	1424	11	63	63	NUM
ftr-346	1424	12	;	;	PUNCT
ftr-346	1424	13	lokken	lokken	VERB
ftr-346	1424	14	,	,	PUNCT
ftr-346	1424	15	source	source	NOUN
ftr-346	1424	16	,	,	PUNCT
ftr-346	1424	17	supra	supra	PROPN
ftr-346	1424	18	note	note	PROPN
ftr-346	1424	19	49	49	NUM
ftr-346	1424	20	,	,	PUNCT
ftr-346	1424	21	at	at	ADP
ftr-346	1424	22	27	27	NUM
ftr-346	1424	23	.	.	PUNCT
ftr-346	1425	1	350	350	NUM
ftr-346	1425	2	.	.	PUNCT
ftr-346	1426	1	to	to	PART
ftr-346	1426	2	illustrate	illustrate	VERB
ftr-346	1426	3	,	,	PUNCT
ftr-346	1426	4	if	if	SCONJ
ftr-346	1426	5	the	the	DET
ftr-346	1426	6	third	third	ADJ
ftr-346	1426	7	option	option	NOUN
ftr-346	1426	8	were	be	AUX
ftr-346	1426	9	used	use	VERB
ftr-346	1426	10	,	,	PUNCT
ftr-346	1426	11	a	a	DET
ftr-346	1426	12	fixed	fixed	ADJ
ftr-346	1426	13	percentage	percentage	NOUN
ftr-346	1426	14	of	of	ADP
ftr-346	1426	15	the	the	DET
ftr-346	1426	16	destination	destination	NOUN
ftr-346	1426	17	portion	portion	NOUN
ftr-346	1426	18	of	of	ADP
ftr-346	1426	19	the	the	DET
ftr-346	1426	20	dividend	dividend	NOUN
ftr-346	1426	21	would	would	AUX
ftr-346	1426	22	be	be	AUX
ftr-346	1426	23	assigned	assign	VERB
ftr-346	1426	24	to	to	ADP
ftr-346	1426	25	both	both	DET
ftr-346	1426	26	the	the	DET
ftr-346	1426	27	corporation	corporation	NOUN
ftr-346	1426	28	's	's	PART
ftr-346	1426	29	country	country	NOUN
ftr-346	1426	30	of	of	ADP
ftr-346	1426	31	incorporation	incorporation	NOUN
ftr-346	1426	32	and	and	CCONJ
ftr-346	1426	33	the	the	DET
ftr-346	1426	34	country	country	NOUN
ftr-346	1426	35	(	(	PUNCT
ftr-346	1426	36	or	or	CCONJ
ftr-346	1426	37	countries	country	NOUN
ftr-346	1426	38	)	)	PUNCT
ftr-346	1426	39	where	where	SCONJ
ftr-346	1426	40	the	the	DET
ftr-346	1426	41	corporation	corporation	NOUN
ftr-346	1426	42	conducts	conduct	VERB
ftr-346	1426	43	economic	economic	ADJ
ftr-346	1426	44	activities	activity	NOUN
ftr-346	1426	45	;	;	PUNCT
ftr-346	1426	46	where	where	SCONJ
ftr-346	1426	47	the	the	DET
ftr-346	1426	48	corporation	corporation	NOUN
ftr-346	1426	49	has	have	VERB
ftr-346	1426	50	significant	significant	ADJ
ftr-346	1426	51	activities	activity	NOUN
ftr-346	1426	52	in	in	ADP
ftr-346	1426	53	more	more	ADJ
ftr-346	1426	54	than	than	ADP
ftr-346	1426	55	one	one	NUM
ftr-346	1426	56	country	country	NOUN
ftr-346	1426	57	,	,	PUNCT
ftr-346	1426	58	the	the	DET
ftr-346	1426	59	latter	latter	ADJ
ftr-346	1426	60	portion	portion	NOUN
ftr-346	1426	61	would	would	AUX
ftr-346	1426	62	be	be	AUX
ftr-346	1426	63	further	far	ADV
ftr-346	1426	64	apportioned	apportion	VERB
ftr-346	1426	65	according	accord	VERB
ftr-346	1426	66	to	to	ADP
ftr-346	1426	67	the	the	DET
ftr-346	1426	68	percentages	percentage	NOUN
ftr-346	1426	69	of	of	ADP
ftr-346	1426	70	corporate	corporate	ADJ
ftr-346	1426	71	income	income	NOUN
ftr-346	1426	72	derived	derive	VERB
ftr-346	1426	73	from	from	ADP
ftr-346	1426	74	each	each	DET
ftr-346	1426	75	country	country	NOUN
ftr-346	1426	76	.	.	PUNCT
ftr-346	1427	1	351	351	NUM
ftr-346	1427	2	.	.	PUNCT
ftr-346	1428	1	see	see	VERB
ftr-346	1428	2	1986	1986	NUM
ftr-346	1428	3	bluebook	bluebook	NOUN
ftr-346	1428	4	,	,	PUNCT
ftr-346	1428	5	supra	supra	PROPN
ftr-346	1428	6	note	note	NOUN
ftr-346	1428	7	60	60	NUM
ftr-346	1428	8	,	,	PUNCT
ftr-346	1428	9	at	at	ADP
ftr-346	1428	10	1036	1036	NUM
ftr-346	1428	11	-	-	SYM
ftr-346	1428	12	37	37	NUM
ftr-346	1428	13	;	;	PUNCT
ftr-346	1428	14	ali	ali	PROPN
ftr-346	1428	15	project	project	PROPN
ftr-346	1428	16	i	i	PROPN
ftr-346	1428	17	,	,	PUNCT
ftr-346	1428	18	supra	supra	PROPN
ftr-346	1428	19	note	note	PROPN
ftr-346	1428	20	14	14	NUM
ftr-346	1428	21	,	,	PUNCT
ftr-346	1428	22	at	at	ADP
ftr-346	1428	23	141	141	NUM
ftr-346	1428	24	;	;	PUNCT
ftr-346	1428	25	fred	fred	PROPN
ftr-346	1428	26	b.	b.	PROPN
ftr-346	1428	27	brown	brown	PROPN
ftr-346	1428	28	,	,	PUNCT
ftr-346	1428	29	reforming	reform	VERB
ftr-346	1428	30	the	the	DET
ftr-346	1428	31	branch	branch	NOUN
ftr-346	1428	32	profits	profit	VERB
ftr-346	1428	33	tax	tax	NOUN
ftr-346	1428	34	to	to	PART
ftr-346	1428	35	achieve	achieve	VERB
ftr-346	1428	36	neutrality	neutrality	NOUN
ftr-346	1428	37	,	,	PUNCT
ftr-346	1428	38	25	25	NUM
ftr-346	1428	39	va	va	NOUN
ftr-346	1428	40	.	.	PUNCT
ftr-346	1429	1	tax	tax	PROPN
ftr-346	1429	2	rev	rev	PROPN
ftr-346	1429	3	.	.	PROPN
ftr-346	1429	4	1219	1219	NUM
ftr-346	1429	5	,	,	PUNCT
ftr-346	1429	6	1225	1225	NUM
ftr-346	1429	7	(	(	PUNCT
ftr-346	1429	8	2006	2006	NUM
ftr-346	1429	9	)	)	PUNCT
ftr-346	1430	1	[	[	X
ftr-346	1430	2	hereinafter	hereinafter	NOUN
ftr-346	1430	3	brown	brown	NOUN
ftr-346	1430	4	,	,	PUNCT
ftr-346	1430	5	branch	branch	NOUN
ftr-346	1430	6	profits	profit	NOUN
ftr-346	1430	7	tax	tax	NOUN
ftr-346	1430	8	]	]	X
ftr-346	1430	9	.	.	PUNCT
ftr-346	1431	1	352	352	NUM
ftr-346	1431	2	.	.	PUNCT
ftr-346	1432	1	see	see	VERB
ftr-346	1432	2	1986	1986	NUM
ftr-346	1432	3	bluebook	bluebook	NOUN
ftr-346	1432	4	,	,	PUNCT
ftr-346	1432	5	supra	supra	PROPN
ftr-346	1432	6	note	note	NOUN
ftr-346	1432	7	60	60	NUM
ftr-346	1432	8	,	,	PUNCT
ftr-346	1432	9	at	at	ADP
ftr-346	1432	10	1037	1037	NUM
ftr-346	1432	11	;	;	PUNCT
ftr-346	1432	12	brown	brown	ADJ
ftr-346	1432	13	,	,	PUNCT
ftr-346	1432	14	branch	branch	NOUN
ftr-346	1432	15	profits	profit	NOUN
ftr-346	1432	16	tax	tax	NOUN
ftr-346	1432	17	,	,	PUNCT
ftr-346	1432	18	supra	supra	PROPN
ftr-346	1432	19	note	note	NOUN
ftr-346	1432	20	351	351	NUM
ftr-346	1432	21	,	,	PUNCT
ftr-346	1432	22	at	at	ADP
ftr-346	1432	23	1225	1225	NUM
ftr-346	1432	24	.	.	PUNCT
ftr-346	1433	1	353	353	NUM
ftr-346	1433	2	.	.	PUNCT
ftr-346	1434	1	see	see	VERB
ftr-346	1434	2	,	,	PUNCT
ftr-346	1434	3	e.g.	e.g.	ADV
ftr-346	1434	4	,	,	PUNCT
ftr-346	1434	5	i.r.c	i.r.c	NOUN
ftr-346	1434	6	.	.	PUNCT
ftr-346	1435	1	§	§	PROPN
ftr-346	1435	2	884	884	NUM
ftr-346	1435	3	;	;	PUNCT
ftr-346	1435	4	see	see	VERB
ftr-346	1435	5	also	also	ADV
ftr-346	1435	6	ault	ault	PROPN
ftr-346	1435	7	&	&	CCONJ
ftr-346	1435	8	arnold	arnold	PROPN
ftr-346	1435	9	,	,	PUNCT
ftr-346	1435	10	supra	supra	PROPN
ftr-346	1435	11	note	note	NOUN
ftr-346	1435	12	5	5	NUM
ftr-346	1435	13	,	,	PUNCT
ftr-346	1435	14	at	at	ADP
ftr-346	1435	15	51617	51617	NUM
ftr-346	1435	16	.	.	PUNCT
ftr-346	1436	1	634	634	NUM
ftr-346	1437	1	[	[	X
ftr-346	1437	2	vol	vol	NOUN
ftr-346	1437	3	.	.	PUNCT
ftr-346	1438	1	11:7	11:7	NUM
ftr-346	1438	2	sourcing	sourcing	NOUN
ftr-346	1438	3	income	income	NOUN
ftr-346	1438	4	among	among	ADP
ftr-346	1438	5	nations	nation	NOUN
ftr-346	1438	6	the	the	DET
ftr-346	1438	7	portion	portion	NOUN
ftr-346	1438	8	sourced	source	VERB
ftr-346	1438	9	to	to	ADP
ftr-346	1438	10	the	the	DET
ftr-346	1438	11	activities	activity	NOUN
ftr-346	1438	12	component	component	NOUN
ftr-346	1438	13	should	should	AUX
ftr-346	1438	14	be	be	AUX
ftr-346	1438	15	based	base	VERB
ftr-346	1438	16	on	on	ADP
ftr-346	1438	17	a	a	DET
ftr-346	1438	18	fixed	fix	VERB
ftr-346	1438	19	percentage	percentage	NOUN
ftr-346	1438	20	agreed	agree	VERB
ftr-346	1438	21	to	to	ADP
ftr-346	1438	22	internationally	internationally	ADV
ftr-346	1438	23	.	.	PUNCT
ftr-346	1439	1	this	this	DET
ftr-346	1439	2	portion	portion	NOUN
ftr-346	1439	3	may	may	AUX
ftr-346	1439	4	be	be	AUX
ftr-346	1439	5	further	far	ADV
ftr-346	1439	6	apportioned	apportion	VERB
ftr-346	1439	7	between	between	ADP
ftr-346	1439	8	two	two	NUM
ftr-346	1439	9	or	or	CCONJ
ftr-346	1439	10	more	more	ADJ
ftr-346	1439	11	countries	country	NOUN
ftr-346	1439	12	where	where	SCONJ
ftr-346	1439	13	significant	significant	ADJ
ftr-346	1439	14	activities	activity	NOUN
ftr-346	1439	15	related	relate	VERB
ftr-346	1439	16	to	to	ADP
ftr-346	1439	17	the	the	DET
ftr-346	1439	18	transaction	transaction	NOUN
ftr-346	1439	19	occur	occur	VERB
ftr-346	1439	20	at	at	ADP
ftr-346	1439	21	multiple	multiple	ADJ
ftr-346	1439	22	countries	country	NOUN
ftr-346	1439	23	;	;	PUNCT
ftr-346	1439	24	such	such	ADJ
ftr-346	1439	25	apportionment	apportionment	NOUN
ftr-346	1439	26	could	could	AUX
ftr-346	1439	27	be	be	AUX
ftr-346	1439	28	done	do	VERB
ftr-346	1439	29	either	either	CCONJ
ftr-346	1439	30	based	base	VERB
ftr-346	1439	31	on	on	ADP
ftr-346	1439	32	the	the	DET
ftr-346	1439	33	ratio	ratio	NOUN
ftr-346	1439	34	of	of	ADP
ftr-346	1439	35	arm	arm	NOUN
ftr-346	1439	36	's	's	PART
ftr-346	1439	37	length	length	NOUN
ftr-346	1439	38	charges	charge	NOUN
ftr-346	1439	39	for	for	ADP
ftr-346	1439	40	the	the	DET
ftr-346	1439	41	activities	activity	NOUN
ftr-346	1439	42	at	at	ADP
ftr-346	1439	43	the	the	DET
ftr-346	1439	44	different	different	ADJ
ftr-346	1439	45	locations	location	NOUN
ftr-346	1439	46	or	or	CCONJ
ftr-346	1439	47	by	by	ADP
ftr-346	1439	48	using	use	VERB
ftr-346	1439	49	fixed	fix	VERB
ftr-346	1439	50	percentages	percentage	NOUN
ftr-346	1439	51	.	.	PUNCT
ftr-346	1440	1	2	2	X
ftr-346	1440	2	.	.	X
ftr-346	1440	3	stock	stock	NOUN
ftr-346	1440	4	gains	gain	VERB
ftr-346	1440	5	the	the	DET
ftr-346	1440	6	gain	gain	NOUN
ftr-346	1440	7	on	on	ADP
ftr-346	1440	8	the	the	DET
ftr-346	1440	9	sale	sale	NOUN
ftr-346	1440	10	of	of	ADP
ftr-346	1440	11	stock	stock	NOUN
ftr-346	1440	12	by	by	ADP
ftr-346	1440	13	assive	assive	ADJ
ftr-346	1440	14	investors	investor	NOUN
ftr-346	1440	15	should	should	AUX
ftr-346	1440	16	be	be	AUX
ftr-346	1440	17	sourced	source	VERB
ftr-346	1440	18	in	in	ADP
ftr-346	1440	19	the	the	DET
ftr-346	1440	20	same	same	ADJ
ftr-346	1440	21	way	way	NOUN
ftr-346	1440	22	as	as	ADP
ftr-346	1440	23	dividend	dividend	NOUN
ftr-346	1440	24	income	income	NOUN
ftr-346	1440	25	.	.	PUNCT
ftr-346	1441	1	4	4	NUM
ftr-346	1441	2	economically	economically	ADV
ftr-346	1441	3	,	,	PUNCT
ftr-346	1441	4	a	a	DET
ftr-346	1441	5	stock	stock	NOUN
ftr-346	1441	6	gain	gain	NOUN
ftr-346	1441	7	is	be	AUX
ftr-346	1441	8	essentially	essentially	ADV
ftr-346	1441	9	a	a	DET
ftr-346	1441	10	market	market	NOUN
ftr-346	1441	11	capitalization	capitalization	NOUN
ftr-346	1441	12	of	of	ADP
ftr-346	1441	13	a	a	DET
ftr-346	1441	14	corporation	corporation	NOUN
ftr-346	1441	15	's	's	PART
ftr-346	1441	16	future	future	ADJ
ftr-346	1441	17	earnings	earning	NOUN
ftr-346	1441	18	.	.	PUNCT
ftr-346	1442	1	"	"	PUNCT
ftr-346	1442	2	'	'	PUNCT
ftr-346	1442	3	consequently	consequently	ADV
ftr-346	1442	4	,	,	PUNCT
ftr-346	1442	5	the	the	DET
ftr-346	1442	6	same	same	ADJ
ftr-346	1442	7	reasons	reason	NOUN
ftr-346	1442	8	that	that	PRON
ftr-346	1442	9	support	support	VERB
ftr-346	1442	10	the	the	DET
ftr-346	1442	11	rights	right	NOUN
ftr-346	1442	12	of	of	ADP
ftr-346	1442	13	the	the	DET
ftr-346	1442	14	residence	residence	NOUN
ftr-346	1442	15	and	and	CCONJ
ftr-346	1442	16	destination	destination	NOUN
ftr-346	1442	17	countries	country	NOUN
ftr-346	1442	18	to	to	PART
ftr-346	1442	19	tax	tax	NOUN
ftr-346	1442	20	portions	portion	NOUN
ftr-346	1442	21	of	of	ADP
ftr-346	1442	22	the	the	DET
ftr-346	1442	23	dividend	dividend	NOUN
ftr-346	1442	24	should	should	AUX
ftr-346	1442	25	apply	apply	VERB
ftr-346	1442	26	with	with	ADP
ftr-346	1442	27	equal	equal	ADJ
ftr-346	1442	28	force	force	NOUN
ftr-346	1442	29	to	to	PART
ftr-346	1442	30	stock	stock	VERB
ftr-346	1442	31	gains.3	gains.3	PROPN
ftr-346	1442	32	ss	ss	PROPN
ftr-346	1442	33	in	in	ADP
ftr-346	1442	34	particular	particular	ADJ
ftr-346	1442	35	,	,	PUNCT
ftr-346	1442	36	the	the	DET
ftr-346	1442	37	country	country	NOUN
ftr-346	1442	38	or	or	CCONJ
ftr-346	1442	39	countries	country	NOUN
ftr-346	1442	40	where	where	SCONJ
ftr-346	1442	41	the	the	DET
ftr-346	1442	42	corporation	corporation	NOUN
ftr-346	1442	43	is	be	AUX
ftr-346	1442	44	incorporated	incorporate	VERB
ftr-346	1442	45	and/or	and/or	CCONJ
ftr-346	1442	46	doing	do	VERB
ftr-346	1442	47	business	business	NOUN
ftr-346	1442	48	are	be	AUX
ftr-346	1442	49	providing	provide	VERB
ftr-346	1442	50	the	the	DET
ftr-346	1442	51	selling	sell	VERB
ftr-346	1442	52	shareholder	shareholder	NOUN
ftr-346	1442	53	with	with	ADP
ftr-346	1442	54	important	important	ADJ
ftr-346	1442	55	public	public	ADJ
ftr-346	1442	56	benefits	benefit	NOUN
ftr-346	1442	57	that	that	PRON
ftr-346	1442	58	contribute	contribute	VERB
ftr-346	1442	59	to	to	ADP
ftr-346	1442	60	the	the	DET
ftr-346	1442	61	value	value	NOUN
ftr-346	1442	62	of	of	ADP
ftr-346	1442	63	the	the	DET
ftr-346	1442	64	stock	stock	NOUN
ftr-346	1442	65	investment	investment	NOUN
ftr-346	1442	66	,	,	PUNCT
ftr-346	1442	67	both	both	PRON
ftr-346	1442	68	directly	directly	ADV
ftr-346	1442	69	through	through	ADP
ftr-346	1442	70	legal	legal	ADJ
ftr-346	1442	71	protection	protection	NOUN
ftr-346	1442	72	and	and	CCONJ
ftr-346	1442	73	indirectly	indirectly	ADV
ftr-346	1442	74	through	through	ADP
ftr-346	1442	75	benefits	benefit	NOUN
ftr-346	1442	76	provided	provide	VERB
ftr-346	1442	77	to	to	ADP
ftr-346	1442	78	the	the	DET
ftr-346	1442	79	corporation	corporation	NOUN
ftr-346	1442	80	.	.	PUNCT
ftr-346	1443	1	while	while	SCONJ
ftr-346	1443	2	current	current	ADJ
ftr-346	1443	3	law	law	NOUN
ftr-346	1443	4	usually	usually	ADV
ftr-346	1443	5	sources	source	VERB
ftr-346	1443	6	stock	stock	NOUN
ftr-346	1443	7	gains	gain	NOUN
ftr-346	1443	8	realized	realize	VERB
ftr-346	1443	9	by	by	ADP
ftr-346	1443	10	investors	investor	NOUN
ftr-346	1443	11	exclusively	exclusively	ADV
ftr-346	1443	12	to	to	ADP
ftr-346	1443	13	the	the	DET
ftr-346	1443	14	taxpayer	taxpayer	NOUN
ftr-346	1443	15	's	's	PART
ftr-346	1443	16	country	country	NOUN
ftr-346	1443	17	of	of	ADP
ftr-346	1443	18	residence,35	residence,35	NOUN
ftr-346	1443	19	7	7	NUM
ftr-346	1443	20	this	this	DET
ftr-346	1443	21	treatment	treatment	NOUN
ftr-346	1443	22	appears	appear	VERB
ftr-346	1443	23	to	to	PART
ftr-346	1443	24	be	be	AUX
ftr-346	1443	25	mainly	mainly	ADV
ftr-346	1443	26	due	due	ADJ
ftr-346	1443	27	to	to	ADP
ftr-346	1443	28	perceived	perceive	VERB
ftr-346	1443	29	administrative	administrative	ADJ
ftr-346	1443	30	and	and	CCONJ
ftr-346	1443	31	enforcement	enforcement	NOUN
ftr-346	1443	32	concerns	concern	NOUN
ftr-346	1443	33	of	of	ADP
ftr-346	1443	34	imposing	impose	VERB
ftr-346	1443	35	a	a	DET
ftr-346	1443	36	source	source	NOUN
ftr-346	1443	37	tax	tax	NOUN
ftr-346	1443	38	on	on	ADP
ftr-346	1443	39	such	such	ADJ
ftr-346	1443	40	gains.358	gains.358	NOUN
ftr-346	1443	41	as	as	SCONJ
ftr-346	1443	42	has	have	AUX
ftr-346	1443	43	been	be	AUX
ftr-346	1443	44	pointed	point	VERB
ftr-346	1443	45	out	out	ADP
ftr-346	1443	46	by	by	ADP
ftr-346	1443	47	other	other	ADJ
ftr-346	1443	48	commentators	commentator	NOUN
ftr-346	1443	49	,	,	PUNCT
ftr-346	1443	50	these	these	DET
ftr-346	1443	51	concerns	concern	NOUN
ftr-346	1443	52	can	can	AUX
ftr-346	1443	53	be	be	AUX
ftr-346	1443	54	addressed	address	VERB
ftr-346	1443	55	by	by	ADP
ftr-346	1443	56	applying	apply	VERB
ftr-346	1443	57	withholding	withholding	NOUN
ftr-346	1443	58	procedures	procedure	NOUN
ftr-346	1443	59	similar	similar	ADJ
ftr-346	1443	60	to	to	ADP
ftr-346	1443	61	those	those	PRON
ftr-346	1443	62	that	that	PRON
ftr-346	1443	63	apply	apply	VERB
ftr-346	1443	64	under	under	ADP
ftr-346	1443	65	u.s	u.s	PROPN
ftr-346	1443	66	.	.	PROPN
ftr-346	1443	67	law	law	NOUN
ftr-346	1443	68	for	for	ADP
ftr-346	1443	69	taxing	tax	VERB
ftr-346	1443	70	foreign	foreign	ADJ
ftr-346	1443	71	persons	person	NOUN
ftr-346	1443	72	on	on	ADP
ftr-346	1443	73	sales	sale	NOUN
ftr-346	1443	74	of	of	ADP
ftr-346	1443	75	stock	stock	NOUN
ftr-346	1443	76	in	in	ADP
ftr-346	1443	77	u.s	u.s	PROPN
ftr-346	1443	78	.	.	PROPN
ftr-346	1443	79	real	real	ADJ
ftr-346	1443	80	property	property	NOUN
ftr-346	1443	81	holding	hold	VERB
ftr-346	1443	82	corporations.359	corporations.359	PROPN
ftr-346	1443	83	c.	c.	PROPN
ftr-346	1443	84	service	service	PROPN
ftr-346	1443	85	income	income	NOUN
ftr-346	1443	86	income	income	NOUN
ftr-346	1443	87	received	receive	VERB
ftr-346	1443	88	for	for	ADP
ftr-346	1443	89	performing	perform	VERB
ftr-346	1443	90	services	service	NOUN
ftr-346	1443	91	should	should	AUX
ftr-346	1443	92	be	be	AUX
ftr-346	1443	93	sourced	source	VERB
ftr-346	1443	94	by	by	ADP
ftr-346	1443	95	dividing	divide	VERB
ftr-346	1443	96	the	the	DET
ftr-346	1443	97	income	income	NOUN
ftr-346	1443	98	among	among	ADP
ftr-346	1443	99	the	the	DET
ftr-346	1443	100	country	country	NOUN
ftr-346	1443	101	where	where	SCONJ
ftr-346	1443	102	the	the	DET
ftr-346	1443	103	service	service	NOUN
ftr-346	1443	104	provider	provider	NOUN
ftr-346	1443	105	resides	reside	VERB
ftr-346	1443	106	,	,	PUNCT
ftr-346	1443	107	the	the	DET
ftr-346	1443	108	country	country	NOUN
ftr-346	1443	109	(	(	PUNCT
ftr-346	1443	110	or	or	CCONJ
ftr-346	1443	111	countries	country	NOUN
ftr-346	1443	112	)	)	PUNCT
ftr-346	1443	113	where	where	SCONJ
ftr-346	1443	114	the	the	DET
ftr-346	1443	115	services	service	NOUN
ftr-346	1443	116	are	be	AUX
ftr-346	1443	117	performed	perform	VERB
ftr-346	1443	118	,	,	PUNCT
ftr-346	1443	119	and	and	CCONJ
ftr-346	1443	120	the	the	DET
ftr-346	1443	121	country	country	NOUN
ftr-346	1443	122	where	where	SCONJ
ftr-346	1443	123	the	the	DET
ftr-346	1443	124	services	service	NOUN
ftr-346	1443	125	are	be	AUX
ftr-346	1443	126	either	either	CCONJ
ftr-346	1443	127	used	use	VERB
ftr-346	1443	128	or	or	CCONJ
ftr-346	1443	129	consumed	consume	VERB
ftr-346	1443	130	.	.	PUNCT
ftr-346	1444	1	fixed	fix	VERB
ftr-346	1444	2	percentages	percentage	NOUN
ftr-346	1444	3	should	should	AUX
ftr-346	1444	4	be	be	AUX
ftr-346	1444	5	used	use	VERB
ftr-346	1444	6	for	for	ADP
ftr-346	1444	7	making	make	VERB
ftr-346	1444	8	these	these	DET
ftr-346	1444	9	allocations	allocation	NOUN
ftr-346	1444	10	.	.	PUNCT
ftr-346	1445	1	where	where	SCONJ
ftr-346	1445	2	services	service	NOUN
ftr-346	1445	3	are	be	AUX
ftr-346	1445	4	performed	perform	VERB
ftr-346	1445	5	in	in	ADP
ftr-346	1445	6	more	more	ADJ
ftr-346	1445	7	354	354	NUM
ftr-346	1445	8	.	.	PUNCT
ftr-346	1446	1	stock	stock	NOUN
ftr-346	1446	2	gains	gain	NOUN
ftr-346	1446	3	realized	realize	VERB
ftr-346	1446	4	by	by	ADP
ftr-346	1446	5	dealers	dealer	NOUN
ftr-346	1446	6	should	should	AUX
ftr-346	1446	7	be	be	AUX
ftr-346	1446	8	sourced	source	VERB
ftr-346	1446	9	according	accord	VERB
ftr-346	1446	10	to	to	ADP
ftr-346	1446	11	the	the	DET
ftr-346	1446	12	rules	rule	NOUN
ftr-346	1446	13	for	for	ADP
ftr-346	1446	14	inventory	inventory	NOUN
ftr-346	1446	15	.	.	PUNCT
ftr-346	1447	1	see	see	VERB
ftr-346	1447	2	infra	infra	NOUN
ftr-346	1447	3	part	part	NOUN
ftr-346	1447	4	iv.e	iv.e	NOUN
ftr-346	1447	5	.	.	PUNCT
ftr-346	1448	1	355	355	NUM
ftr-346	1448	2	.	.	PUNCT
ftr-346	1449	1	see	see	VERB
ftr-346	1449	2	shay	shay	PROPN
ftr-346	1449	3	,	,	PUNCT
ftr-346	1449	4	fleming	fleming	PROPN
ftr-346	1449	5	&	&	CCONJ
ftr-346	1449	6	peroni	peroni	PROPN
ftr-346	1449	7	,	,	PUNCT
ftr-346	1449	8	source	source	NOUN
ftr-346	1449	9	rules	rule	NOUN
ftr-346	1449	10	,	,	PUNCT
ftr-346	1449	11	supra	supra	PROPN
ftr-346	1449	12	note	note	NOUN
ftr-346	1449	13	1	1	NUM
ftr-346	1449	14	,	,	PUNCT
ftr-346	1449	15	at	at	ADP
ftr-346	1449	16	122	122	NUM
ftr-346	1449	17	.	.	PUNCT
ftr-346	1449	18	356	356	NUM
ftr-346	1449	19	.	.	PUNCT
ftr-346	1450	1	i	i	PRON
ftr-346	1450	2	d.	d.	PROPN
ftr-346	1450	3	(	(	PUNCT
ftr-346	1450	4	stating	state	VERB
ftr-346	1450	5	that	that	SCONJ
ftr-346	1450	6	if	if	SCONJ
ftr-346	1450	7	the	the	DET
ftr-346	1450	8	market	market	NOUN
ftr-346	1450	9	access	access	NOUN
ftr-346	1450	10	rationale	rationale	NOUN
ftr-346	1450	11	supports	support	VERB
ftr-346	1450	12	a	a	DET
ftr-346	1450	13	source	source	NOUN
ftr-346	1450	14	tax	tax	NOUN
ftr-346	1450	15	on	on	ADP
ftr-346	1450	16	dividends	dividend	NOUN
ftr-346	1450	17	,	,	PUNCT
ftr-346	1450	18	it	it	PRON
ftr-346	1450	19	should	should	AUX
ftr-346	1450	20	also	also	ADV
ftr-346	1450	21	support	support	VERB
ftr-346	1450	22	a	a	DET
ftr-346	1450	23	source	source	NOUN
ftr-346	1450	24	tax	tax	NOUN
ftr-346	1450	25	on	on	ADP
ftr-346	1450	26	stock	stock	NOUN
ftr-346	1450	27	gains	gain	NOUN
ftr-346	1450	28	)	)	PUNCT
ftr-346	1450	29	.	.	PUNCT
ftr-346	1451	1	357	357	NUM
ftr-346	1451	2	.	.	PUNCT
ftr-346	1452	1	see	see	VERB
ftr-346	1452	2	supra	supra	PROPN
ftr-346	1452	3	notes	note	VERB
ftr-346	1452	4	39	39	NUM
ftr-346	1452	5	-	-	SYM
ftr-346	1452	6	42	42	NUM
ftr-346	1452	7	and	and	CCONJ
ftr-346	1452	8	accompanying	accompany	VERB
ftr-346	1452	9	text	text	NOUN
ftr-346	1452	10	.	.	PUNCT
ftr-346	1453	1	358	358	NUM
ftr-346	1453	2	.	.	PUNCT
ftr-346	1454	1	see	see	VERB
ftr-346	1454	2	shay	shay	PROPN
ftr-346	1454	3	,	,	PUNCT
ftr-346	1454	4	fleming	fleming	PROPN
ftr-346	1454	5	&	&	CCONJ
ftr-346	1454	6	peroni	peroni	PROPN
ftr-346	1454	7	,	,	PUNCT
ftr-346	1454	8	source	source	NOUN
ftr-346	1454	9	rules	rule	NOUN
ftr-346	1454	10	,	,	PUNCT
ftr-346	1454	11	supra	supra	PROPN
ftr-346	1454	12	note	note	NOUN
ftr-346	1454	13	1	1	NUM
ftr-346	1454	14	,	,	PUNCT
ftr-346	1454	15	at	at	ADP
ftr-346	1454	16	122	122	NUM
ftr-346	1454	17	.	.	PUNCT
ftr-346	1455	1	359	359	NUM
ftr-346	1455	2	.	.	PUNCT
ftr-346	1456	1	see	see	VERB
ftr-346	1456	2	cynthia	cynthia	PROPN
ftr-346	1456	3	blum	blum	PROPN
ftr-346	1456	4	,	,	PUNCT
ftr-346	1456	5	how	how	SCONJ
ftr-346	1456	6	the	the	DET
ftr-346	1456	7	united	united	PROPN
ftr-346	1456	8	states	states	PROPN
ftr-346	1456	9	should	should	AUX
ftr-346	1456	10	tax	tax	VERB
ftr-346	1456	11	foreign	foreign	ADJ
ftr-346	1456	12	shareholders	shareholder	NOUN
ftr-346	1456	13	,	,	PUNCT
ftr-346	1456	14	7	7	NUM
ftr-346	1456	15	va	va	NOUN
ftr-346	1456	16	.	.	PUNCT
ftr-346	1457	1	tax	tax	PROPN
ftr-346	1457	2	rev	rev	PROPN
ftr-346	1457	3	.	.	PROPN
ftr-346	1457	4	583	583	NUM
ftr-346	1457	5	,	,	PUNCT
ftr-346	1457	6	643	643	NUM
ftr-346	1457	7	-	-	SYM
ftr-346	1457	8	51	51	NUM
ftr-346	1457	9	(	(	PUNCT
ftr-346	1457	10	1988	1988	NUM
ftr-346	1457	11	)	)	PUNCT
ftr-346	1457	12	;	;	PUNCT
ftr-346	1457	13	shay	shay	PROPN
ftr-346	1457	14	,	,	PUNCT
ftr-346	1457	15	fleming	fleming	PROPN
ftr-346	1457	16	&	&	CCONJ
ftr-346	1457	17	peroni	peroni	PROPN
ftr-346	1457	18	,	,	PUNCT
ftr-346	1457	19	source	source	NOUN
ftr-346	1457	20	rules	rule	NOUN
ftr-346	1457	21	,	,	PUNCT
ftr-346	1457	22	supra	supra	PROPN
ftr-346	1457	23	note	note	NOUN
ftr-346	1457	24	1	1	NUM
ftr-346	1457	25	,	,	PUNCT
ftr-346	1457	26	at	at	ADP
ftr-346	1457	27	145	145	NUM
ftr-346	1457	28	.	.	PUNCT
ftr-346	1457	29	6352011	6352011	NUM
ftr-346	1457	30	]	]	PUNCT
ftr-346	1457	31	florida	florida	PROPN
ftr-346	1457	32	tax	tax	NOUN
ftr-346	1457	33	review	review	NOUN
ftr-346	1457	34	than	than	ADP
ftr-346	1457	35	one	one	NUM
ftr-346	1457	36	country	country	NOUN
ftr-346	1457	37	,	,	PUNCT
ftr-346	1457	38	the	the	DET
ftr-346	1457	39	place	place	NOUN
ftr-346	1457	40	of	of	ADP
ftr-346	1457	41	performance	performance	NOUN
ftr-346	1457	42	portion	portion	NOUN
ftr-346	1457	43	should	should	AUX
ftr-346	1457	44	be	be	AUX
ftr-346	1457	45	further	far	ADV
ftr-346	1457	46	apportioned	apportion	VERB
ftr-346	1457	47	between	between	ADP
ftr-346	1457	48	two	two	NUM
ftr-346	1457	49	or	or	CCONJ
ftr-346	1457	50	more	more	ADJ
ftr-346	1457	51	countries	country	NOUN
ftr-346	1457	52	based	base	VERB
ftr-346	1457	53	on	on	ADP
ftr-346	1457	54	either	either	CCONJ
ftr-346	1457	55	the	the	DET
ftr-346	1457	56	time	time	NOUN
ftr-346	1457	57	spent	spend	VERB
ftr-346	1457	58	or	or	CCONJ
ftr-346	1457	59	payroll	payroll	NOUN
ftr-346	1457	60	costs	cost	NOUN
ftr-346	1457	61	incurred	incur	VERB
ftr-346	1457	62	in	in	ADP
ftr-346	1457	63	each	each	PRON
ftr-346	1457	64	of	of	ADP
ftr-346	1457	65	the	the	DET
ftr-346	1457	66	countries	country	NOUN
ftr-346	1457	67	in	in	ADP
ftr-346	1457	68	performing	perform	VERB
ftr-346	1457	69	the	the	DET
ftr-346	1457	70	services	service	NOUN
ftr-346	1457	71	.	.	PUNCT
ftr-346	1458	1	under	under	ADP
ftr-346	1458	2	this	this	DET
ftr-346	1458	3	rule	rule	NOUN
ftr-346	1458	4	,	,	PUNCT
ftr-346	1458	5	where	where	SCONJ
ftr-346	1458	6	services	service	NOUN
ftr-346	1458	7	are	be	AUX
ftr-346	1458	8	performed	perform	VERB
ftr-346	1458	9	in	in	ADP
ftr-346	1458	10	one	one	NUM
ftr-346	1458	11	country	country	NOUN
ftr-346	1458	12	for	for	ADP
ftr-346	1458	13	use	use	NOUN
ftr-346	1458	14	or	or	CCONJ
ftr-346	1458	15	consumption	consumption	NOUN
ftr-346	1458	16	in	in	ADP
ftr-346	1458	17	another	another	DET
ftr-346	1458	18	country	country	NOUN
ftr-346	1458	19	,	,	PUNCT
ftr-346	1458	20	both	both	DET
ftr-346	1458	21	countries	country	NOUN
ftr-346	1458	22	,	,	PUNCT
ftr-346	1458	23	in	in	ADP
ftr-346	1458	24	addition	addition	NOUN
ftr-346	1458	25	to	to	ADP
ftr-346	1458	26	the	the	DET
ftr-346	1458	27	service	service	NOUN
ftr-346	1458	28	provider	provider	NOUN
ftr-346	1458	29	's	's	PART
ftr-346	1458	30	country	country	NOUN
ftr-346	1458	31	of	of	ADP
ftr-346	1458	32	residence	residence	NOUN
ftr-346	1458	33	,	,	PUNCT
ftr-346	1458	34	would	would	AUX
ftr-346	1458	35	have	have	VERB
ftr-346	1458	36	the	the	DET
ftr-346	1458	37	primary	primary	ADJ
ftr-346	1458	38	right	right	NOUN
ftr-346	1458	39	to	to	PART
ftr-346	1458	40	tax	tax	VERB
ftr-346	1458	41	a	a	DET
ftr-346	1458	42	portion	portion	NOUN
ftr-346	1458	43	of	of	ADP
ftr-346	1458	44	the	the	DET
ftr-346	1458	45	income	income	NOUN
ftr-346	1458	46	.	.	PUNCT
ftr-346	1459	1	while	while	SCONJ
ftr-346	1459	2	current	current	ADJ
ftr-346	1459	3	u.s	u.s	PROPN
ftr-346	1459	4	.	.	PROPN
ftr-346	1459	5	law	law	NOUN
ftr-346	1459	6	focuses	focus	VERB
ftr-346	1459	7	exclusively	exclusively	ADV
ftr-346	1459	8	on	on	ADP
ftr-346	1459	9	where	where	SCONJ
ftr-346	1459	10	the	the	DET
ftr-346	1459	11	services	service	NOUN
ftr-346	1459	12	are	be	AUX
ftr-346	1459	13	performed	perform	VERB
ftr-346	1459	14	,	,	PUNCT
ftr-346	1459	15	some	some	DET
ftr-346	1459	16	countries	country	NOUN
ftr-346	1459	17	use	use	VERB
ftr-346	1459	18	a	a	DET
ftr-346	1459	19	destination	destination	NOUN
ftr-346	1459	20	approach	approach	NOUN
ftr-346	1459	21	for	for	ADP
ftr-346	1459	22	sourcing	source	VERB
ftr-346	1459	23	service	service	NOUN
ftr-346	1459	24	income,3	income,3	ADJ
ftr-346	1459	25	60	60	NUM
ftr-346	1459	26	and	and	CCONJ
ftr-346	1459	27	a	a	DET
ftr-346	1459	28	few	few	ADJ
ftr-346	1459	29	commentators	commentator	NOUN
ftr-346	1459	30	view	view	VERB
ftr-346	1459	31	market	market	NOUN
ftr-346	1459	32	access	access	NOUN
ftr-346	1459	33	as	as	ADP
ftr-346	1459	34	a	a	DET
ftr-346	1459	35	justification	justification	NOUN
ftr-346	1459	36	for	for	ADP
ftr-346	1459	37	imposing	impose	VERB
ftr-346	1459	38	a	a	DET
ftr-346	1459	39	source	source	NOUN
ftr-346	1459	40	tax	tax	NOUN
ftr-346	1459	41	on	on	ADP
ftr-346	1459	42	services	service	NOUN
ftr-346	1459	43	performed	perform	VERB
ftr-346	1459	44	remotely.3	remotely.3	PROPN
ftr-346	1459	45	61	61	NUM
ftr-346	1459	46	indeed	indeed	ADV
ftr-346	1459	47	,	,	PUNCT
ftr-346	1459	48	a	a	DET
ftr-346	1459	49	recent	recent	ADJ
ftr-346	1459	50	article	article	NOUN
ftr-346	1459	51	emphasizes	emphasize	VERB
ftr-346	1459	52	that	that	SCONJ
ftr-346	1459	53	the	the	DET
ftr-346	1459	54	continued	continued	ADJ
ftr-346	1459	55	reliance	reliance	NOUN
ftr-346	1459	56	on	on	ADP
ftr-346	1459	57	a	a	DET
ftr-346	1459	58	service	service	NOUN
ftr-346	1459	59	provider	provider	NOUN
ftr-346	1459	60	's	's	PART
ftr-346	1459	61	physical	physical	ADJ
ftr-346	1459	62	presence	presence	NOUN
ftr-346	1459	63	in	in	ADP
ftr-346	1459	64	sourcing	source	VERB
ftr-346	1459	65	service	service	NOUN
ftr-346	1459	66	income	income	NOUN
ftr-346	1459	67	will	will	AUX
ftr-346	1459	68	become	become	VERB
ftr-346	1459	69	increasing	increase	VERB
ftr-346	1459	70	untenable	untenable	ADJ
ftr-346	1459	71	with	with	ADP
ftr-346	1459	72	the	the	DET
ftr-346	1459	73	prevalence	prevalence	NOUN
ftr-346	1459	74	of	of	ADP
ftr-346	1459	75	remote	remote	ADJ
ftr-346	1459	76	services	service	NOUN
ftr-346	1459	77	in	in	ADP
ftr-346	1459	78	the	the	DET
ftr-346	1459	79	modem	modem	NOUN
ftr-346	1459	80	economy.3	economy.3	PROPN
ftr-346	1459	81	2	2	NUM
ftr-346	1459	82	while	while	SCONJ
ftr-346	1459	83	not	not	PART
ftr-346	1459	84	inconsistent	inconsistent	ADJ
ftr-346	1459	85	with	with	ADP
ftr-346	1459	86	these	these	DET
ftr-346	1459	87	views	view	NOUN
ftr-346	1459	88	,	,	PUNCT
ftr-346	1459	89	this	this	DET
ftr-346	1459	90	article	article	NOUN
ftr-346	1459	91	calls	call	VERB
ftr-346	1459	92	for	for	ADP
ftr-346	1459	93	an	an	DET
ftr-346	1459	94	approach	approach	NOUN
ftr-346	1459	95	that	that	PRON
ftr-346	1459	96	divides	divide	VERB
ftr-346	1459	97	the	the	DET
ftr-346	1459	98	source	source	NOUN
ftr-346	1459	99	of	of	ADP
ftr-346	1459	100	service	service	NOUN
ftr-346	1459	101	income	income	NOUN
ftr-346	1459	102	in	in	ADP
ftr-346	1459	103	recognition	recognition	NOUN
ftr-346	1459	104	of	of	ADP
ftr-346	1459	105	the	the	DET
ftr-346	1459	106	public	public	ADJ
ftr-346	1459	107	benefits	benefit	NOUN
ftr-346	1459	108	provided	provide	VERB
ftr-346	1459	109	at	at	ADP
ftr-346	1459	110	each	each	PRON
ftr-346	1459	111	of	of	ADP
ftr-346	1459	112	the	the	DET
ftr-346	1459	113	relevant	relevant	ADJ
ftr-346	1459	114	locations	location	NOUN
ftr-346	1459	115	.	.	PUNCT
ftr-346	1460	1	an	an	DET
ftr-346	1460	2	important	important	ADJ
ftr-346	1460	3	caveat	caveat	NOUN
ftr-346	1460	4	to	to	ADP
ftr-346	1460	5	the	the	DET
ftr-346	1460	6	suggested	suggest	VERB
ftr-346	1460	7	rule	rule	NOUN
ftr-346	1460	8	for	for	ADP
ftr-346	1460	9	sourcing	source	VERB
ftr-346	1460	10	service	service	NOUN
ftr-346	1460	11	income	income	NOUN
ftr-346	1460	12	is	be	AUX
ftr-346	1460	13	the	the	DET
ftr-346	1460	14	ability	ability	NOUN
ftr-346	1460	15	of	of	ADP
ftr-346	1460	16	the	the	DET
ftr-346	1460	17	destination	destination	NOUN
ftr-346	1460	18	country	country	NOUN
ftr-346	1460	19	to	to	PART
ftr-346	1460	20	enforce	enforce	VERB
ftr-346	1460	21	a	a	DET
ftr-346	1460	22	source	source	NOUN
ftr-346	1460	23	tax	tax	NOUN
ftr-346	1460	24	on	on	ADP
ftr-346	1460	25	services	service	NOUN
ftr-346	1460	26	performed	perform	VERB
ftr-346	1460	27	remotely	remotely	ADV
ftr-346	1460	28	.	.	PUNCT
ftr-346	1461	1	while	while	SCONJ
ftr-346	1461	2	withholding	withhold	VERB
ftr-346	1461	3	by	by	ADP
ftr-346	1461	4	the	the	DET
ftr-346	1461	5	service	service	NOUN
ftr-346	1461	6	recipient	recipient	NOUN
ftr-346	1461	7	should	should	AUX
ftr-346	1461	8	be	be	AUX
ftr-346	1461	9	feasible	feasible	ADJ
ftr-346	1461	10	where	where	SCONJ
ftr-346	1461	11	the	the	DET
ftr-346	1461	12	recipient	recipient	NOUN
ftr-346	1461	13	is	be	AUX
ftr-346	1461	14	a	a	DET
ftr-346	1461	15	business	business	NOUN
ftr-346	1461	16	,	,	PUNCT
ftr-346	1461	17	difficulties	difficulty	NOUN
ftr-346	1461	18	will	will	AUX
ftr-346	1461	19	be	be	AUX
ftr-346	1461	20	encountered	encounter	VERB
ftr-346	1461	21	where	where	SCONJ
ftr-346	1461	22	services	service	NOUN
ftr-346	1461	23	are	be	AUX
ftr-346	1461	24	rendered	render	VERB
ftr-346	1461	25	remotely	remotely	ADV
ftr-346	1461	26	to	to	ADP
ftr-346	1461	27	a	a	DET
ftr-346	1461	28	broad	broad	ADJ
ftr-346	1461	29	range	range	NOUN
ftr-346	1461	30	of	of	ADP
ftr-346	1461	31	individual	individual	ADJ
ftr-346	1461	32	consumers	consumer	NOUN
ftr-346	1461	33	,	,	PUNCT
ftr-346	1461	34	such	such	ADJ
ftr-346	1461	35	as	as	ADP
ftr-346	1461	36	in	in	ADP
ftr-346	1461	37	the	the	DET
ftr-346	1461	38	case	case	NOUN
ftr-346	1461	39	of	of	ADP
ftr-346	1461	40	electronic	electronic	ADJ
ftr-346	1461	41	commerce.36	commerce.36	NOUN
ftr-346	1461	42	3	3	NUM
ftr-346	1461	43	enforcement	enforcement	NOUN
ftr-346	1461	44	mechanisms	mechanism	NOUN
ftr-346	1461	45	must	must	AUX
ftr-346	1461	46	be	be	AUX
ftr-346	1461	47	developed	develop	VERB
ftr-346	1461	48	before	before	ADP
ftr-346	1461	49	the	the	DET
ftr-346	1461	50	implementation	implementation	NOUN
ftr-346	1461	51	of	of	ADP
ftr-346	1461	52	a	a	DET
ftr-346	1461	53	rule	rule	NOUN
ftr-346	1461	54	that	that	PRON
ftr-346	1461	55	sources	source	VERB
ftr-346	1461	56	a	a	DET
ftr-346	1461	57	portion	portion	NOUN
ftr-346	1461	58	of	of	ADP
ftr-346	1461	59	service	service	NOUN
ftr-346	1461	60	income	income	NOUN
ftr-346	1461	61	to	to	ADP
ftr-346	1461	62	the	the	DET
ftr-346	1461	63	destination	destination	NOUN
ftr-346	1461	64	of	of	ADP
ftr-346	1461	65	remotely	remotely	ADV
ftr-346	1461	66	performed	perform	VERB
ftr-346	1461	67	consumer	consumer	NOUN
ftr-346	1461	68	services	service	NOUN
ftr-346	1461	69	.	.	PUNCT
ftr-346	1462	1	in	in	ADP
ftr-346	1462	2	this	this	DET
ftr-346	1462	3	regard	regard	NOUN
ftr-346	1462	4	,	,	PUNCT
ftr-346	1462	5	commentators	commentator	NOUN
ftr-346	1462	6	have	have	AUX
ftr-346	1462	7	suggested	suggest	VERB
ftr-346	1462	8	possible	possible	ADJ
ftr-346	1462	9	enforcement	enforcement	NOUN
ftr-346	1462	10	structures	structure	NOUN
ftr-346	1462	11	for	for	ADP
ftr-346	1462	12	taxing	tax	VERB
ftr-346	1462	13	electronic	electronic	ADJ
ftr-346	1462	14	commerce	commerce	NOUN
ftr-346	1462	15	.	.	PUNCT
ftr-346	1463	1	360	360	NUM
ftr-346	1463	2	.	.	PUNCT
ftr-346	1464	1	see	see	VERB
ftr-346	1464	2	supra	supra	PROPN
ftr-346	1464	3	notes	note	VERB
ftr-346	1464	4	29	29	NUM
ftr-346	1464	5	-	-	SYM
ftr-346	1464	6	31	31	NUM
ftr-346	1464	7	and	and	CCONJ
ftr-346	1464	8	accompanying	accompany	VERB
ftr-346	1464	9	text	text	NOUN
ftr-346	1464	10	.	.	PUNCT
ftr-346	1465	1	361	361	X
ftr-346	1465	2	.	.	PUNCT
ftr-346	1466	1	see	see	VERB
ftr-346	1466	2	avi	avi	NOUN
ftr-346	1466	3	-	-	PUNCT
ftr-346	1466	4	yonah	yonah	ADJ
ftr-346	1466	5	,	,	PUNCT
ftr-346	1466	6	electronic	electronic	ADJ
ftr-346	1466	7	commerce	commerce	NOUN
ftr-346	1466	8	,	,	PUNCT
ftr-346	1466	9	supra	supra	PROPN
ftr-346	1466	10	note	note	PROPN
ftr-346	1466	11	135	135	NUM
ftr-346	1466	12	,	,	PUNCT
ftr-346	1466	13	at	at	ADP
ftr-346	1466	14	537	537	NUM
ftr-346	1466	15	-	-	SYM
ftr-346	1466	16	40	40	NUM
ftr-346	1466	17	;	;	PUNCT
ftr-346	1466	18	kirsch	kirsch	PROPN
ftr-346	1466	19	,	,	PUNCT
ftr-346	1466	20	services	service	NOUN
ftr-346	1466	21	,	,	PUNCT
ftr-346	1466	22	supra	supra	PROPN
ftr-346	1466	23	note	note	VERB
ftr-346	1466	24	146	146	NUM
ftr-346	1466	25	,	,	PUNCT
ftr-346	1466	26	at	at	ADP
ftr-346	1466	27	1040	1040	NUM
ftr-346	1466	28	-	-	SYM
ftr-346	1466	29	41	41	NUM
ftr-346	1466	30	&	&	CCONJ
ftr-346	1466	31	n.211	n.211	NOUN
ftr-346	1466	32	,	,	PUNCT
ftr-346	1466	33	1066	1066	NUM
ftr-346	1466	34	.	.	PUNCT
ftr-346	1467	1	in	in	ADP
ftr-346	1467	2	a	a	DET
ftr-346	1467	3	similar	similar	ADJ
ftr-346	1467	4	vein	vein	NOUN
ftr-346	1467	5	,	,	PUNCT
ftr-346	1467	6	another	another	DET
ftr-346	1467	7	commentator	commentator	NOUN
ftr-346	1467	8	has	have	AUX
ftr-346	1467	9	proposed	propose	VERB
ftr-346	1467	10	a	a	DET
ftr-346	1467	11	market	market	NOUN
ftr-346	1467	12	state	state	NOUN
ftr-346	1467	13	approach	approach	NOUN
ftr-346	1467	14	to	to	ADP
ftr-346	1467	15	the	the	DET
ftr-346	1467	16	sourcing	sourcing	NOUN
ftr-346	1467	17	of	of	ADP
ftr-346	1467	18	service	service	NOUN
ftr-346	1467	19	receipts	receipt	NOUN
ftr-346	1467	20	for	for	ADP
ftr-346	1467	21	dividing	divide	VERB
ftr-346	1467	22	the	the	DET
ftr-346	1467	23	business	business	NOUN
ftr-346	1467	24	income	income	NOUN
ftr-346	1467	25	of	of	ADP
ftr-346	1467	26	multistate	multistate	NOUN
ftr-346	1467	27	enterprises	enterprise	NOUN
ftr-346	1467	28	under	under	ADP
ftr-346	1467	29	uditpa	uditpa	NOUN
ftr-346	1467	30	for	for	ADP
ftr-346	1467	31	state	state	NOUN
ftr-346	1467	32	corporate	corporate	ADJ
ftr-346	1467	33	income	income	NOUN
ftr-346	1467	34	tax	tax	NOUN
ftr-346	1467	35	purposes	purpose	NOUN
ftr-346	1467	36	.	.	PUNCT
ftr-346	1468	1	see	see	VERB
ftr-346	1468	2	john	john	PROPN
ftr-346	1468	3	a.	a.	PROPN
ftr-346	1468	4	swain	swain	PROPN
ftr-346	1468	5	,	,	PUNCT
ftr-346	1468	6	reforming	reform	VERB
ftr-346	1468	7	the	the	DET
ftr-346	1468	8	state	state	NOUN
ftr-346	1468	9	corporate	corporate	ADJ
ftr-346	1468	10	income	income	NOUN
ftr-346	1468	11	tax	tax	NOUN
ftr-346	1468	12	:	:	PUNCT
ftr-346	1468	13	a	a	DET
ftr-346	1468	14	market	market	NOUN
ftr-346	1468	15	state	state	NOUN
ftr-346	1468	16	approach	approach	NOUN
ftr-346	1468	17	to	to	ADP
ftr-346	1468	18	the	the	DET
ftr-346	1468	19	sourcing	sourcing	NOUN
ftr-346	1468	20	of	of	ADP
ftr-346	1468	21	service	service	NOUN
ftr-346	1468	22	receipts	receipt	NOUN
ftr-346	1468	23	,	,	PUNCT
ftr-346	1468	24	83	83	NUM
ftr-346	1468	25	tul	tul	NOUN
ftr-346	1468	26	.	.	PUNCT
ftr-346	1468	27	l.	l.	PROPN
ftr-346	1468	28	rev	rev	PROPN
ftr-346	1468	29	.	.	PROPN
ftr-346	1468	30	285	285	NUM
ftr-346	1468	31	,	,	PUNCT
ftr-346	1468	32	346	346	NUM
ftr-346	1468	33	-	-	SYM
ftr-346	1468	34	53	53	NUM
ftr-346	1468	35	(	(	PUNCT
ftr-346	1468	36	2008	2008	NUM
ftr-346	1468	37	)	)	PUNCT
ftr-346	1468	38	.	.	PUNCT
ftr-346	1469	1	362	362	NUM
ftr-346	1469	2	.	.	PUNCT
ftr-346	1470	1	see	see	VERB
ftr-346	1470	2	kirsch	kirsch	PROPN
ftr-346	1470	3	,	,	PUNCT
ftr-346	1470	4	services	service	NOUN
ftr-346	1470	5	,	,	PUNCT
ftr-346	1470	6	supra	supra	PROPN
ftr-346	1470	7	note	note	VERB
ftr-346	1470	8	146	146	NUM
ftr-346	1470	9	,	,	PUNCT
ftr-346	1470	10	at	at	ADP
ftr-346	1470	11	1073	1073	NUM
ftr-346	1470	12	.	.	PUNCT
ftr-346	1471	1	363	363	NUM
ftr-346	1471	2	.	.	PUNCT
ftr-346	1471	3	see	see	VERB
ftr-346	1471	4	i	i	PRON
ftr-346	1471	5	d.	d.	PROPN
ftr-346	1471	6	at	at	ADP
ftr-346	1471	7	1053	1053	NUM
ftr-346	1471	8	.	.	PUNCT
ftr-346	1472	1	364	364	NUM
ftr-346	1472	2	.	.	PUNCT
ftr-346	1473	1	see	see	VERB
ftr-346	1473	2	shay	shay	PROPN
ftr-346	1473	3	,	,	PUNCT
ftr-346	1473	4	fleming	fleming	PROPN
ftr-346	1473	5	&	&	CCONJ
ftr-346	1473	6	peroni	peroni	PROPN
ftr-346	1473	7	,	,	PUNCT
ftr-346	1473	8	source	source	NOUN
ftr-346	1473	9	rules	rule	NOUN
ftr-346	1473	10	,	,	PUNCT
ftr-346	1473	11	supra	supra	PROPN
ftr-346	1473	12	note	note	NOUN
ftr-346	1473	13	1	1	NUM
ftr-346	1473	14	,	,	PUNCT
ftr-346	1473	15	at	at	ADP
ftr-346	1473	16	145	145	NUM
ftr-346	1473	17	-	-	SYM
ftr-346	1473	18	46	46	NUM
ftr-346	1473	19	(	(	PUNCT
ftr-346	1473	20	stating	state	VERB
ftr-346	1473	21	that	that	SCONJ
ftr-346	1473	22	because	because	SCONJ
ftr-346	1473	23	electronic	electronic	ADJ
ftr-346	1473	24	commerce	commerce	NOUN
ftr-346	1473	25	involves	involve	VERB
ftr-346	1473	26	"	"	PUNCT
ftr-346	1473	27	credit	credit	NOUN
ftr-346	1473	28	or	or	CCONJ
ftr-346	1473	29	debit	debit	NOUN
ftr-346	1473	30	charges	charge	NOUN
ftr-346	1473	31	,	,	PUNCT
ftr-346	1473	32	or	or	CCONJ
ftr-346	1473	33	electronic	electronic	ADJ
ftr-346	1473	34	cash	cash	NOUN
ftr-346	1473	35	payment	payment	NOUN
ftr-346	1473	36	facilities	facility	NOUN
ftr-346	1473	37	,	,	PUNCT
ftr-346	1473	38	it	it	PRON
ftr-346	1473	39	may	may	AUX
ftr-346	1473	40	be	be	AUX
ftr-346	1473	41	possible	possible	ADJ
ftr-346	1473	42	to	to	PART
ftr-346	1473	43	rely	rely	VERB
ftr-346	1473	44	on	on	ADP
ftr-346	1473	45	these	these	DET
ftr-346	1473	46	payors	payor	NOUN
ftr-346	1473	47	in	in	ADP
ftr-346	1473	48	some	some	DET
ftr-346	1473	49	fashion	fashion	NOUN
ftr-346	1473	50	to	to	PART
ftr-346	1473	51	structure	structure	VERB
ftr-346	1473	52	a	a	DET
ftr-346	1473	53	viable	viable	ADJ
ftr-346	1473	54	enforcement	enforcement	NOUN
ftr-346	1473	55	mechanism	mechanism	NOUN
ftr-346	1473	56	in	in	ADP
ftr-346	1473	57	the	the	DET
ftr-346	1473	58	future	future	NOUN
ftr-346	1473	59	"	"	PUNCT
ftr-346	1473	60	)	)	PUNCT
ftr-346	1473	61	;	;	PUNCT
ftr-346	1473	62	avi	avi	NOUN
ftr-346	1473	63	-	-	PUNCT
ftr-346	1473	64	yonah	yonah	ADJ
ftr-346	1473	65	,	,	PUNCT
ftr-346	1473	66	electronic	electronic	ADJ
ftr-346	1473	67	commerce	commerce	NOUN
ftr-346	1473	68	,	,	PUNCT
ftr-346	1473	69	supra	supra	PROPN
ftr-346	1473	70	note	note	PROPN
ftr-346	1473	71	135	135	NUM
ftr-346	1473	72	,	,	PUNCT
ftr-346	1473	73	at	at	ADP
ftr-346	1473	74	537	537	NUM
ftr-346	1473	75	-	-	SYM
ftr-346	1473	76	38	38	NUM
ftr-346	1473	77	(	(	PUNCT
ftr-346	1473	78	proposing	propose	VERB
ftr-346	1473	79	a	a	DET
ftr-346	1473	80	gross	gross	ADJ
ftr-346	1473	81	withholding	withholding	NOUN
ftr-346	1473	82	tax	tax	NOUN
ftr-346	1473	83	that	that	PRON
ftr-346	1473	84	would	would	AUX
ftr-346	1473	85	be	be	AUX
ftr-346	1473	86	imposed	impose	VERB
ftr-346	1473	87	"	"	PUNCT
ftr-346	1473	88	by	by	ADP
ftr-346	1473	89	the	the	DET
ftr-346	1473	90	demand	demand	NOUN
ftr-346	1473	91	jurisdiction	jurisdiction	NOUN
ftr-346	1473	92	unilaterally	unilaterally	ADV
ftr-346	1473	93	by	by	ADP
ftr-346	1473	94	forbidding	forbid	VERB
ftr-346	1473	95	merchants	merchant	NOUN
ftr-346	1473	96	from	from	ADP
ftr-346	1473	97	selling	sell	VERB
ftr-346	1473	98	goods	good	NOUN
ftr-346	1473	99	to	to	ADP
ftr-346	1473	100	its	its	PRON
ftr-346	1473	101	residents	resident	NOUN
ftr-346	1473	102	unless	unless	SCONJ
ftr-346	1473	103	procedures	procedure	NOUN
ftr-346	1473	104	for	for	ADP
ftr-346	1473	105	withholding	withhold	VERB
ftr-346	1473	106	the	the	DET
ftr-346	1473	107	tax	tax	NOUN
ftr-346	1473	108	are	be	AUX
ftr-346	1473	109	in	in	ADP
ftr-346	1473	110	place	place	NOUN
ftr-346	1473	111	"	"	PUNCT
ftr-346	1473	112	)	)	PUNCT
ftr-346	1473	113	.	.	PUNCT
ftr-346	1474	1	636	636	NUM
ftr-346	1475	1	[	[	X
ftr-346	1475	2	vol	vol	NOUN
ftr-346	1475	3	.	.	PUNCT
ftr-346	1476	1	11:7	11:7	NUM
ftr-346	1476	2	sourcing	sourcing	NOUN
ftr-346	1476	3	income	income	NOUN
ftr-346	1476	4	among	among	ADP
ftr-346	1476	5	nations	nation	NOUN
ftr-346	1476	6	d.	d.	PROPN
ftr-346	1476	7	income	income	PROPN
ftr-346	1476	8	from	from	ADP
ftr-346	1476	9	intangibles	intangible	NOUN
ftr-346	1476	10	1	1	NUM
ftr-346	1476	11	.	.	PUNCT
ftr-346	1476	12	royalties	royalty	NOUN
ftr-346	1476	13	in	in	ADP
ftr-346	1476	14	using	use	VERB
ftr-346	1476	15	the	the	DET
ftr-346	1476	16	standard	standard	NOUN
ftr-346	1476	17	to	to	PART
ftr-346	1476	18	devise	devise	VERB
ftr-346	1476	19	a	a	DET
ftr-346	1476	20	source	source	NOUN
ftr-346	1476	21	rule	rule	NOUN
ftr-346	1476	22	for	for	ADP
ftr-346	1476	23	royalties	royalty	NOUN
ftr-346	1476	24	,	,	PUNCT
ftr-346	1476	25	it	it	PRON
ftr-346	1476	26	is	be	AUX
ftr-346	1476	27	important	important	ADJ
ftr-346	1476	28	to	to	PART
ftr-346	1476	29	distinguish	distinguish	VERB
ftr-346	1476	30	between	between	ADP
ftr-346	1476	31	situations	situation	NOUN
ftr-346	1476	32	where	where	SCONJ
ftr-346	1476	33	the	the	DET
ftr-346	1476	34	taxpayer	taxpayer	NOUN
ftr-346	1476	35	purchased	purchase	VERB
ftr-346	1476	36	the	the	DET
ftr-346	1476	37	intangible	intangible	NOUN
ftr-346	1476	38	that	that	PRON
ftr-346	1476	39	is	be	AUX
ftr-346	1476	40	licensed	license	VERB
ftr-346	1476	41	and	and	CCONJ
ftr-346	1476	42	where	where	SCONJ
ftr-346	1476	43	the	the	DET
ftr-346	1476	44	taxpayer	taxpayer	NOUN
ftr-346	1476	45	developed	develop	VERB
ftr-346	1476	46	the	the	DET
ftr-346	1476	47	licensed	licensed	ADJ
ftr-346	1476	48	intangible	intangible	NOUN
ftr-346	1476	49	.	.	PUNCT
ftr-346	1477	1	in	in	ADP
ftr-346	1477	2	the	the	DET
ftr-346	1477	3	former	former	ADJ
ftr-346	1477	4	situation	situation	NOUN
ftr-346	1477	5	,	,	PUNCT
ftr-346	1477	6	the	the	DET
ftr-346	1477	7	source	source	NOUN
ftr-346	1477	8	of	of	ADP
ftr-346	1477	9	royalty	royalty	NOUN
ftr-346	1477	10	income	income	NOUN
ftr-346	1477	11	should	should	AUX
ftr-346	1477	12	be	be	AUX
ftr-346	1477	13	divided	divide	VERB
ftr-346	1477	14	between	between	ADP
ftr-346	1477	15	the	the	DET
ftr-346	1477	16	licensor	licensor	NOUN
ftr-346	1477	17	's	's	PART
ftr-346	1477	18	country	country	NOUN
ftr-346	1477	19	of	of	ADP
ftr-346	1477	20	residence	residence	NOUN
ftr-346	1477	21	and	and	CCONJ
ftr-346	1477	22	the	the	DET
ftr-346	1477	23	country	country	NOUN
ftr-346	1477	24	where	where	SCONJ
ftr-346	1477	25	the	the	DET
ftr-346	1477	26	intangible	intangible	NOUN
ftr-346	1477	27	is	be	AUX
ftr-346	1477	28	used	use	VERB
ftr-346	1477	29	.	.	PUNCT
ftr-346	1478	1	this	this	PRON
ftr-346	1478	2	assumes	assume	VERB
ftr-346	1478	3	that	that	SCONJ
ftr-346	1478	4	the	the	DET
ftr-346	1478	5	taxpayer	taxpayer	NOUN
ftr-346	1478	6	is	be	AUX
ftr-346	1478	7	not	not	PART
ftr-346	1478	8	engaged	engage	VERB
ftr-346	1478	9	in	in	ADP
ftr-346	1478	10	an	an	DET
ftr-346	1478	11	active	active	ADJ
ftr-346	1478	12	business	business	NOUN
ftr-346	1478	13	of	of	ADP
ftr-346	1478	14	licensing	license	VERB
ftr-346	1478	15	intangibles	intangible	NOUN
ftr-346	1478	16	,	,	PUNCT
ftr-346	1478	17	and	and	CCONJ
ftr-346	1478	18	thus	thus	ADV
ftr-346	1478	19	none	none	NOUN
ftr-346	1478	20	of	of	ADP
ftr-346	1478	21	the	the	DET
ftr-346	1478	22	royalty	royalty	NOUN
ftr-346	1478	23	income	income	NOUN
ftr-346	1478	24	should	should	AUX
ftr-346	1478	25	be	be	AUX
ftr-346	1478	26	sourced	source	VERB
ftr-346	1478	27	based	base	VERB
ftr-346	1478	28	on	on	ADP
ftr-346	1478	29	the	the	DET
ftr-346	1478	30	activities	activity	NOUN
ftr-346	1478	31	component	component	NOUN
ftr-346	1478	32	of	of	ADP
ftr-346	1478	33	the	the	DET
ftr-346	1478	34	standard	standard	NOUN
ftr-346	1478	35	because	because	SCONJ
ftr-346	1478	36	the	the	DET
ftr-346	1478	37	taxpayer	taxpayer	NOUN
ftr-346	1478	38	's	's	PART
ftr-346	1478	39	activities	activity	NOUN
ftr-346	1478	40	would	would	AUX
ftr-346	1478	41	seem	seem	VERB
ftr-346	1478	42	to	to	PART
ftr-346	1478	43	be	be	AUX
ftr-346	1478	44	relatively	relatively	ADV
ftr-346	1478	45	insignificant	insignificant	ADJ
ftr-346	1478	46	to	to	ADP
ftr-346	1478	47	the	the	DET
ftr-346	1478	48	economics	economic	NOUN
ftr-346	1478	49	of	of	ADP
ftr-346	1478	50	the	the	DET
ftr-346	1478	51	transaction.6	transaction.6	PROPN
ftr-346	1478	52	if	if	SCONJ
ftr-346	1478	53	the	the	DET
ftr-346	1478	54	transaction	transaction	NOUN
ftr-346	1478	55	occurs	occur	VERB
ftr-346	1478	56	in	in	ADP
ftr-346	1478	57	the	the	DET
ftr-346	1478	58	active	active	ADJ
ftr-346	1478	59	conduct	conduct	NOUN
ftr-346	1478	60	of	of	ADP
ftr-346	1478	61	a	a	DET
ftr-346	1478	62	licensing	licensing	NOUN
ftr-346	1478	63	business	business	NOUN
ftr-346	1478	64	,	,	PUNCT
ftr-346	1478	65	it	it	PRON
ftr-346	1478	66	should	should	AUX
ftr-346	1478	67	be	be	AUX
ftr-346	1478	68	appropriate	appropriate	ADJ
ftr-346	1478	69	to	to	PART
ftr-346	1478	70	allocate	allocate	VERB
ftr-346	1478	71	a	a	DET
ftr-346	1478	72	portion	portion	NOUN
ftr-346	1478	73	of	of	ADP
ftr-346	1478	74	the	the	DET
ftr-346	1478	75	royalties	royalty	NOUN
ftr-346	1478	76	to	to	ADP
ftr-346	1478	77	the	the	DET
ftr-346	1478	78	country	country	NOUN
ftr-346	1478	79	or	or	CCONJ
ftr-346	1478	80	countries	country	NOUN
ftr-346	1478	81	where	where	SCONJ
ftr-346	1478	82	the	the	DET
ftr-346	1478	83	licensing	licensing	NOUN
ftr-346	1478	84	activities	activity	NOUN
ftr-346	1478	85	take	take	VERB
ftr-346	1478	86	place	place	NOUN
ftr-346	1478	87	.	.	PUNCT
ftr-346	1479	1	66	66	NUM
ftr-346	1479	2	as	as	ADP
ftr-346	1479	3	in	in	ADP
ftr-346	1479	4	other	other	ADJ
ftr-346	1479	5	situations	situation	NOUN
ftr-346	1479	6	,	,	PUNCT
ftr-346	1479	7	the	the	DET
ftr-346	1479	8	division	division	NOUN
ftr-346	1479	9	of	of	ADP
ftr-346	1479	10	the	the	DET
ftr-346	1479	11	royalty	royalty	NOUN
ftr-346	1479	12	income	income	NOUN
ftr-346	1479	13	should	should	AUX
ftr-346	1479	14	be	be	AUX
ftr-346	1479	15	based	base	VERB
ftr-346	1479	16	on	on	ADP
ftr-346	1479	17	fixed	fix	VERB
ftr-346	1479	18	percentages	percentage	NOUN
ftr-346	1479	19	.	.	PUNCT
ftr-346	1480	1	the	the	DET
ftr-346	1480	2	place	place	NOUN
ftr-346	1480	3	of	of	ADP
ftr-346	1480	4	use	use	NOUN
ftr-346	1480	5	should	should	AUX
ftr-346	1480	6	typically	typically	ADV
ftr-346	1480	7	be	be	AUX
ftr-346	1480	8	the	the	DET
ftr-346	1480	9	country	country	NOUN
ftr-346	1480	10	that	that	PRON
ftr-346	1480	11	provides	provide	VERB
ftr-346	1480	12	the	the	DET
ftr-346	1480	13	legal	legal	ADJ
ftr-346	1480	14	protections	protection	NOUN
ftr-346	1480	15	that	that	PRON
ftr-346	1480	16	relate	relate	VERB
ftr-346	1480	17	to	to	ADP
ftr-346	1480	18	the	the	DET
ftr-346	1480	19	intangible.3	intangible.3	PROPN
ftr-346	1480	20	6	6	NUM
ftr-346	1480	21	'	'	PUNCT
ftr-346	1480	22	this	this	DET
ftr-346	1480	23	country	country	NOUN
ftr-346	1480	24	should	should	AUX
ftr-346	1480	25	have	have	VERB
ftr-346	1480	26	the	the	DET
ftr-346	1480	27	right	right	NOUN
ftr-346	1480	28	to	to	PART
ftr-346	1480	29	tax	tax	VERB
ftr-346	1480	30	a	a	DET
ftr-346	1480	31	portion	portion	NOUN
ftr-346	1480	32	of	of	ADP
ftr-346	1480	33	the	the	DET
ftr-346	1480	34	royalties	royalty	NOUN
ftr-346	1480	35	because	because	SCONJ
ftr-346	1480	36	through	through	ADP
ftr-346	1480	37	its	its	PRON
ftr-346	1480	38	laws	law	NOUN
ftr-346	1480	39	and	and	CCONJ
ftr-346	1480	40	legal	legal	ADJ
ftr-346	1480	41	system	system	NOUN
ftr-346	1480	42	the	the	DET
ftr-346	1480	43	destination	destination	NOUN
ftr-346	1480	44	country	country	NOUN
ftr-346	1480	45	provides	provide	VERB
ftr-346	1480	46	the	the	DET
ftr-346	1480	47	taxpayer	taxpayer	NOUN
ftr-346	1480	48	with	with	ADP
ftr-346	1480	49	the	the	DET
ftr-346	1480	50	public	public	ADJ
ftr-346	1480	51	benefits	benefit	NOUN
ftr-346	1480	52	that	that	PRON
ftr-346	1480	53	permit	permit	VERB
ftr-346	1480	54	the	the	DET
ftr-346	1480	55	earning	earning	NOUN
ftr-346	1480	56	of	of	ADP
ftr-346	1480	57	the	the	DET
ftr-346	1480	58	royalty	royalty	NOUN
ftr-346	1480	59	income.368	income.368	ADP
ftr-346	1480	60	the	the	DET
ftr-346	1480	61	destination	destination	NOUN
ftr-346	1480	62	country	country	NOUN
ftr-346	1480	63	also	also	ADV
ftr-346	1480	64	provides	provide	VERB
ftr-346	1480	65	the	the	DET
ftr-346	1480	66	taxpayer	taxpayer	NOUN
ftr-346	1480	67	with	with	ADP
ftr-346	1480	68	indirect	indirect	ADJ
ftr-346	1480	69	benefits	benefit	NOUN
ftr-346	1480	70	that	that	PRON
ftr-346	1480	71	relate	relate	VERB
ftr-346	1480	72	to	to	ADP
ftr-346	1480	73	the	the	DET
ftr-346	1480	74	royalty	royalty	NOUN
ftr-346	1480	75	income	income	NOUN
ftr-346	1480	76	by	by	ADP
ftr-346	1480	77	providing	provide	VERB
ftr-346	1480	78	public	public	ADJ
ftr-346	1480	79	benefits	benefit	NOUN
ftr-346	1480	80	to	to	ADP
ftr-346	1480	81	the	the	DET
ftr-346	1480	82	taxpayer	taxpayer	NOUN
ftr-346	1480	83	's	's	PART
ftr-346	1480	84	licensee	licensee	NOUN
ftr-346	1480	85	that	that	PRON
ftr-346	1480	86	contribute	contribute	VERB
ftr-346	1480	87	to	to	ADP
ftr-346	1480	88	the	the	DET
ftr-346	1480	89	licensee	licensee	NOUN
ftr-346	1480	90	's	's	PART
ftr-346	1480	91	ability	ability	NOUN
ftr-346	1480	92	to	to	PART
ftr-346	1480	93	earn	earn	VERB
ftr-346	1480	94	income	income	NOUN
ftr-346	1480	95	that	that	PRON
ftr-346	1480	96	is	be	AUX
ftr-346	1480	97	typically	typically	ADV
ftr-346	1480	98	shared	share	VERB
ftr-346	1480	99	with	with	ADP
ftr-346	1480	100	the	the	DET
ftr-346	1480	101	licensor	licensor	NOUN
ftr-346	1480	102	via	via	ADP
ftr-346	1480	103	contingent	contingent	ADJ
ftr-346	1480	104	royalty	royalty	NOUN
ftr-346	1480	105	payments.369	payments.369	ADJ
ftr-346	1480	106	365	365	NUM
ftr-346	1480	107	.	.	PUNCT
ftr-346	1481	1	see	see	VERB
ftr-346	1481	2	ali	ali	PROPN
ftr-346	1481	3	project	project	PROPN
ftr-346	1481	4	i	i	PROPN
ftr-346	1481	5	,	,	PUNCT
ftr-346	1481	6	supra	supra	PROPN
ftr-346	1481	7	note	note	PROPN
ftr-346	1481	8	14	14	NUM
ftr-346	1481	9	,	,	PUNCT
ftr-346	1481	10	at	at	ADP
ftr-346	1481	11	45	45	NUM
ftr-346	1481	12	;	;	PUNCT
ftr-346	1481	13	lokken	lokken	VERB
ftr-346	1481	14	,	,	PUNCT
ftr-346	1481	15	intellectual	intellectual	ADJ
ftr-346	1481	16	property	property	NOUN
ftr-346	1481	17	,	,	PUNCT
ftr-346	1481	18	supra	supra	PROPN
ftr-346	1481	19	note	note	NOUN
ftr-346	1481	20	57	57	NUM
ftr-346	1481	21	,	,	PUNCT
ftr-346	1481	22	at	at	ADP
ftr-346	1481	23	240	240	NUM
ftr-346	1481	24	.	.	PUNCT
ftr-346	1481	25	366	366	NUM
ftr-346	1481	26	.	.	PUNCT
ftr-346	1482	1	current	current	ADJ
ftr-346	1482	2	u.s	u.s	PROPN
ftr-346	1482	3	.	.	PROPN
ftr-346	1482	4	law	law	NOUN
ftr-346	1482	5	provides	provide	VERB
ftr-346	1482	6	some	some	DET
ftr-346	1482	7	support	support	NOUN
ftr-346	1482	8	for	for	ADP
ftr-346	1482	9	sourcing	source	VERB
ftr-346	1482	10	a	a	DET
ftr-346	1482	11	portion	portion	NOUN
ftr-346	1482	12	of	of	ADP
ftr-346	1482	13	royalties	royalty	NOUN
ftr-346	1482	14	to	to	ADP
ftr-346	1482	15	the	the	DET
ftr-346	1482	16	place	place	NOUN
ftr-346	1482	17	where	where	SCONJ
ftr-346	1482	18	a	a	DET
ftr-346	1482	19	taxpayer	taxpayer	NOUN
ftr-346	1482	20	performs	perform	VERB
ftr-346	1482	21	significant	significant	ADJ
ftr-346	1482	22	licensing	licensing	NOUN
ftr-346	1482	23	activities	activity	NOUN
ftr-346	1482	24	in	in	ADP
ftr-346	1482	25	connection	connection	NOUN
ftr-346	1482	26	with	with	ADP
ftr-346	1482	27	an	an	DET
ftr-346	1482	28	active	active	ADJ
ftr-346	1482	29	business	business	NOUN
ftr-346	1482	30	.	.	PUNCT
ftr-346	1483	1	under	under	ADP
ftr-346	1483	2	section	section	NOUN
ftr-346	1483	3	864(c	864(c	NUM
ftr-346	1483	4	)	)	PUNCT
ftr-346	1483	5	,	,	PUNCT
ftr-346	1483	6	foreign	foreign	ADJ
ftr-346	1483	7	source	source	NOUN
ftr-346	1483	8	royalties	royalty	NOUN
ftr-346	1483	9	received	receive	VERB
ftr-346	1483	10	by	by	ADP
ftr-346	1483	11	a	a	DET
ftr-346	1483	12	foreign	foreign	ADJ
ftr-346	1483	13	person	person	NOUN
ftr-346	1483	14	are	be	AUX
ftr-346	1483	15	subject	subject	ADJ
ftr-346	1483	16	to	to	ADP
ftr-346	1483	17	u.s	u.s	PROPN
ftr-346	1483	18	.	.	PROPN
ftr-346	1483	19	net	net	ADJ
ftr-346	1483	20	basis	basis	NOUN
ftr-346	1483	21	taxation	taxation	NOUN
ftr-346	1483	22	where	where	SCONJ
ftr-346	1483	23	the	the	DET
ftr-346	1483	24	royalties	royalty	NOUN
ftr-346	1483	25	are	be	AUX
ftr-346	1483	26	derived	derive	VERB
ftr-346	1483	27	in	in	ADP
ftr-346	1483	28	the	the	DET
ftr-346	1483	29	active	active	ADJ
ftr-346	1483	30	conduct	conduct	NOUN
ftr-346	1483	31	of	of	ADP
ftr-346	1483	32	a	a	DET
ftr-346	1483	33	u.s	u.s	PROPN
ftr-346	1483	34	.	.	PROPN
ftr-346	1483	35	business	business	NOUN
ftr-346	1483	36	and	and	CCONJ
ftr-346	1483	37	attributable	attributable	ADJ
ftr-346	1483	38	to	to	ADP
ftr-346	1483	39	the	the	DET
ftr-346	1483	40	foreign	foreign	ADJ
ftr-346	1483	41	person	person	NOUN
ftr-346	1483	42	's	's	PART
ftr-346	1483	43	u.s	u.s	PROPN
ftr-346	1483	44	.	.	PROPN
ftr-346	1483	45	office	office	PROPN
ftr-346	1483	46	.	.	PUNCT
ftr-346	1484	1	see	see	VERB
ftr-346	1484	2	i.r.c	i.r.c	NOUN
ftr-346	1484	3	.	.	PUNCT
ftr-346	1485	1	§	§	PROPN
ftr-346	1485	2	864(c)(4)(a	864(c)(4)(a	NUM
ftr-346	1485	3	)	)	PUNCT
ftr-346	1485	4	and	and	CCONJ
ftr-346	1485	5	(	(	PUNCT
ftr-346	1485	6	b	b	NOUN
ftr-346	1485	7	)	)	PUNCT
ftr-346	1485	8	,	,	PUNCT
ftr-346	1485	9	(	(	PUNCT
ftr-346	1485	10	c)(5	c)(5	PROPN
ftr-346	1485	11	)	)	PUNCT
ftr-346	1485	12	.	.	PUNCT
ftr-346	1486	1	of	of	ADP
ftr-346	1486	2	course	course	NOUN
ftr-346	1486	3	,	,	PUNCT
ftr-346	1486	4	under	under	ADP
ftr-346	1486	5	this	this	DET
ftr-346	1486	6	provision	provision	NOUN
ftr-346	1486	7	,	,	PUNCT
ftr-346	1486	8	the	the	DET
ftr-346	1486	9	united	united	PROPN
ftr-346	1486	10	states	states	PROPN
ftr-346	1486	11	has	have	VERB
ftr-346	1486	12	tax	tax	NOUN
ftr-346	1486	13	jurisdiction	jurisdiction	NOUN
ftr-346	1486	14	over	over	ADP
ftr-346	1486	15	the	the	DET
ftr-346	1486	16	entire	entire	ADJ
ftr-346	1486	17	amount	amount	NOUN
ftr-346	1486	18	of	of	ADP
ftr-346	1486	19	the	the	DET
ftr-346	1486	20	royalties	royalty	NOUN
ftr-346	1486	21	,	,	PUNCT
ftr-346	1486	22	not	not	PART
ftr-346	1486	23	just	just	ADV
ftr-346	1486	24	a	a	DET
ftr-346	1486	25	portion	portion	NOUN
ftr-346	1486	26	.	.	PUNCT
ftr-346	1487	1	367	367	NUM
ftr-346	1487	2	.	.	PUNCT
ftr-346	1487	3	see	see	VERB
ftr-346	1487	4	shay	shay	PROPN
ftr-346	1487	5	et	et	PROPN
ftr-346	1487	6	al	al	PROPN
ftr-346	1487	7	.	.	PROPN
ftr-346	1487	8	,	,	PUNCT
ftr-346	1487	9	task	task	NOUN
ftr-346	1487	10	force	force	NOUN
ftr-346	1487	11	,	,	PUNCT
ftr-346	1487	12	supra	supra	PROPN
ftr-346	1487	13	note	note	PROPN
ftr-346	1487	14	26	26	NUM
ftr-346	1487	15	,	,	PUNCT
ftr-346	1487	16	at	at	ADP
ftr-346	1487	17	773	773	NUM
ftr-346	1487	18	.	.	PUNCT
ftr-346	1488	1	as	as	ADP
ftr-346	1488	2	under	under	ADP
ftr-346	1488	3	current	current	ADJ
ftr-346	1488	4	law	law	NOUN
ftr-346	1488	5	,	,	PUNCT
ftr-346	1488	6	complications	complication	NOUN
ftr-346	1488	7	would	would	AUX
ftr-346	1488	8	arise	arise	VERB
ftr-346	1488	9	in	in	ADP
ftr-346	1488	10	determining	determine	VERB
ftr-346	1488	11	the	the	DET
ftr-346	1488	12	place	place	NOUN
ftr-346	1488	13	of	of	ADP
ftr-346	1488	14	use	use	NOUN
ftr-346	1488	15	where	where	SCONJ
ftr-346	1488	16	the	the	DET
ftr-346	1488	17	intangible	intangible	NOUN
ftr-346	1488	18	provides	provide	VERB
ftr-346	1488	19	protection	protection	NOUN
ftr-346	1488	20	in	in	ADP
ftr-346	1488	21	more	more	ADJ
ftr-346	1488	22	than	than	ADP
ftr-346	1488	23	one	one	NUM
ftr-346	1488	24	country	country	NOUN
ftr-346	1488	25	.	.	PUNCT
ftr-346	1489	1	see	see	VERB
ftr-346	1489	2	ali	ali	PROPN
ftr-346	1489	3	project	project	PROPN
ftr-346	1489	4	i	i	PROPN
ftr-346	1489	5	,	,	PUNCT
ftr-346	1489	6	supra	supra	PROPN
ftr-346	1489	7	note	note	PROPN
ftr-346	1489	8	14	14	NUM
ftr-346	1489	9	,	,	PUNCT
ftr-346	1489	10	at	at	ADP
ftr-346	1489	11	50	50	NUM
ftr-346	1489	12	-	-	SYM
ftr-346	1489	13	52	52	NUM
ftr-346	1489	14	;	;	PUNCT
ftr-346	1489	15	lokken	lokken	VERB
ftr-346	1489	16	,	,	PUNCT
ftr-346	1489	17	intellectual	intellectual	ADJ
ftr-346	1489	18	property	property	NOUN
ftr-346	1489	19	,	,	PUNCT
ftr-346	1489	20	supra	supra	PROPN
ftr-346	1489	21	note	note	NOUN
ftr-346	1489	22	57	57	NUM
ftr-346	1489	23	,	,	PUNCT
ftr-346	1489	24	at	at	ADP
ftr-346	1489	25	277	277	NUM
ftr-346	1489	26	-	-	SYM
ftr-346	1489	27	86	86	NUM
ftr-346	1489	28	.	.	PUNCT
ftr-346	1489	29	368	368	NUM
ftr-346	1489	30	.	.	PUNCT
ftr-346	1490	1	see	see	VERB
ftr-346	1490	2	ali	ali	PROPN
ftr-346	1490	3	project	project	PROPN
ftr-346	1490	4	i	i	PROPN
ftr-346	1490	5	,	,	PUNCT
ftr-346	1490	6	supra	supra	PROPN
ftr-346	1490	7	note	note	PROPN
ftr-346	1490	8	14	14	NUM
ftr-346	1490	9	,	,	PUNCT
ftr-346	1490	10	at	at	ADP
ftr-346	1490	11	45	45	NUM
ftr-346	1490	12	;	;	PUNCT
ftr-346	1490	13	lokken	lokken	VERB
ftr-346	1490	14	,	,	PUNCT
ftr-346	1490	15	intellectual	intellectual	ADJ
ftr-346	1490	16	property	property	NOUN
ftr-346	1490	17	,	,	PUNCT
ftr-346	1490	18	supra	supra	PROPN
ftr-346	1490	19	note	note	NOUN
ftr-346	1490	20	57	57	NUM
ftr-346	1490	21	,	,	PUNCT
ftr-346	1490	22	at	at	ADP
ftr-346	1490	23	240	240	NUM
ftr-346	1490	24	-	-	SYM
ftr-346	1490	25	41	41	NUM
ftr-346	1490	26	.	.	PUNCT
ftr-346	1490	27	369	369	NUM
ftr-346	1490	28	.	.	PUNCT
ftr-346	1491	1	see	see	VERB
ftr-346	1491	2	ali	ali	PROPN
ftr-346	1491	3	project	project	PROPN
ftr-346	1491	4	i	i	PROPN
ftr-346	1491	5	,	,	PUNCT
ftr-346	1491	6	supra	supra	PROPN
ftr-346	1491	7	note	note	PROPN
ftr-346	1491	8	14	14	NUM
ftr-346	1491	9	,	,	PUNCT
ftr-346	1491	10	at	at	ADP
ftr-346	1491	11	45	45	NUM
ftr-346	1491	12	2011	2011	NUM
ftr-346	1491	13	]	]	PUNCT
ftr-346	1491	14	637	637	NUM
ftr-346	1491	15	florida	florida	PROPN
ftr-346	1491	16	tax	tax	NOUN
ftr-346	1491	17	review	review	NOUN
ftr-346	1491	18	where	where	SCONJ
ftr-346	1491	19	the	the	DET
ftr-346	1491	20	taxpayer	taxpayer	NOUN
ftr-346	1491	21	developed	develop	VERB
ftr-346	1491	22	the	the	DET
ftr-346	1491	23	licensed	licensed	ADJ
ftr-346	1491	24	intangible	intangible	NOUN
ftr-346	1491	25	,	,	PUNCT
ftr-346	1491	26	the	the	DET
ftr-346	1491	27	source	source	NOUN
ftr-346	1491	28	of	of	ADP
ftr-346	1491	29	the	the	DET
ftr-346	1491	30	royalty	royalty	NOUN
ftr-346	1491	31	income	income	NOUN
ftr-346	1491	32	should	should	AUX
ftr-346	1491	33	be	be	AUX
ftr-346	1491	34	divided	divide	VERB
ftr-346	1491	35	among	among	ADP
ftr-346	1491	36	the	the	DET
ftr-346	1491	37	taxpayer	taxpayer	NOUN
ftr-346	1491	38	's	's	PART
ftr-346	1491	39	country	country	NOUN
ftr-346	1491	40	of	of	ADP
ftr-346	1491	41	residence	residence	NOUN
ftr-346	1491	42	,	,	PUNCT
ftr-346	1491	43	the	the	DET
ftr-346	1491	44	country	country	NOUN
ftr-346	1491	45	(	(	PUNCT
ftr-346	1491	46	or	or	CCONJ
ftr-346	1491	47	possibly	possibly	ADV
ftr-346	1491	48	countries	country	NOUN
ftr-346	1491	49	"	"	PUNCT
ftr-346	1491	50	)	)	PUNCT
ftr-346	1491	51	where	where	SCONJ
ftr-346	1491	52	significant	significant	ADJ
ftr-346	1491	53	development	development	NOUN
ftr-346	1491	54	activities	activity	NOUN
ftr-346	1491	55	took	take	VERB
ftr-346	1491	56	place	place	NOUN
ftr-346	1491	57	,	,	PUNCT
ftr-346	1491	58	and	and	CCONJ
ftr-346	1491	59	the	the	DET
ftr-346	1491	60	country	country	NOUN
ftr-346	1491	61	where	where	SCONJ
ftr-346	1491	62	the	the	DET
ftr-346	1491	63	intangible	intangible	NOUN
ftr-346	1491	64	is	be	AUX
ftr-346	1491	65	used	use	VERB
ftr-346	1491	66	;	;	PUNCT
ftr-346	1491	67	again	again	ADV
ftr-346	1491	68	,	,	PUNCT
ftr-346	1491	69	fixed	fix	VERB
ftr-346	1491	70	percentages	percentage	NOUN
ftr-346	1491	71	should	should	AUX
ftr-346	1491	72	be	be	AUX
ftr-346	1491	73	used	use	VERB
ftr-346	1491	74	to	to	PART
ftr-346	1491	75	divide	divide	VERB
ftr-346	1491	76	the	the	DET
ftr-346	1491	77	income	income	NOUN
ftr-346	1491	78	.	.	PUNCT
ftr-346	1492	1	"	"	PUNCT
ftr-346	1492	2	'	'	PUNCT
ftr-346	1492	3	the	the	DET
ftr-346	1492	4	country	country	NOUN
ftr-346	1492	5	where	where	SCONJ
ftr-346	1492	6	significant	significant	ADJ
ftr-346	1492	7	development	development	NOUN
ftr-346	1492	8	activities	activity	NOUN
ftr-346	1492	9	occur	occur	VERB
ftr-346	1492	10	provides	provide	VERB
ftr-346	1492	11	important	important	ADJ
ftr-346	1492	12	public	public	ADJ
ftr-346	1492	13	benefits	benefit	NOUN
ftr-346	1492	14	in	in	ADP
ftr-346	1492	15	support	support	NOUN
ftr-346	1492	16	of	of	ADP
ftr-346	1492	17	such	such	ADJ
ftr-346	1492	18	activities	activity	NOUN
ftr-346	1492	19	and	and	CCONJ
ftr-346	1492	20	thus	thus	ADV
ftr-346	1492	21	should	should	AUX
ftr-346	1492	22	have	have	VERB
ftr-346	1492	23	the	the	DET
ftr-346	1492	24	right	right	NOUN
ftr-346	1492	25	to	to	PART
ftr-346	1492	26	tax	tax	VERB
ftr-346	1492	27	a	a	DET
ftr-346	1492	28	portion	portion	NOUN
ftr-346	1492	29	of	of	ADP
ftr-346	1492	30	the	the	DET
ftr-346	1492	31	royalty	royalty	NOUN
ftr-346	1492	32	income.372	income.372	NOUN
ftr-346	1492	33	and	and	CCONJ
ftr-346	1492	34	using	use	VERB
ftr-346	1492	35	a	a	DET
ftr-346	1492	36	fixed	fix	VERB
ftr-346	1492	37	percentage	percentage	NOUN
ftr-346	1492	38	to	to	PART
ftr-346	1492	39	assign	assign	VERB
ftr-346	1492	40	a	a	DET
ftr-346	1492	41	portion	portion	NOUN
ftr-346	1492	42	of	of	ADP
ftr-346	1492	43	the	the	DET
ftr-346	1492	44	royalties	royalty	NOUN
ftr-346	1492	45	to	to	ADP
ftr-346	1492	46	the	the	DET
ftr-346	1492	47	development	development	NOUN
ftr-346	1492	48	country	country	NOUN
ftr-346	1492	49	should	should	AUX
ftr-346	1492	50	remove	remove	VERB
ftr-346	1492	51	the	the	DET
ftr-346	1492	52	administrative	administrative	ADJ
ftr-346	1492	53	concerns	concern	NOUN
ftr-346	1492	54	regarding	regard	VERB
ftr-346	1492	55	such	such	ADJ
ftr-346	1492	56	allocations	allocation	NOUN
ftr-346	1492	57	that	that	PRON
ftr-346	1492	58	have	have	AUX
ftr-346	1492	59	been	be	AUX
ftr-346	1492	60	voiced	voice	VERB
ftr-346	1492	61	by	by	ADP
ftr-346	1492	62	commentators.7	commentators.7	NOUN
ftr-346	1492	63	while	while	SCONJ
ftr-346	1492	64	this	this	DET
ftr-346	1492	65	allocation	allocation	NOUN
ftr-346	1492	66	approach	approach	NOUN
ftr-346	1492	67	is	be	AUX
ftr-346	1492	68	imprecise	imprecise	ADV
ftr-346	1492	69	,	,	PUNCT
ftr-346	1492	70	it	it	PRON
ftr-346	1492	71	is	be	AUX
ftr-346	1492	72	superior	superior	ADJ
ftr-346	1492	73	to	to	ADP
ftr-346	1492	74	ignoring	ignore	VERB
ftr-346	1492	75	the	the	DET
ftr-346	1492	76	development	development	NOUN
ftr-346	1492	77	country	country	NOUN
ftr-346	1492	78	in	in	ADP
ftr-346	1492	79	assigning	assign	VERB
ftr-346	1492	80	source	source	NOUN
ftr-346	1492	81	in	in	ADP
ftr-346	1492	82	light	light	NOUN
ftr-346	1492	83	of	of	ADP
ftr-346	1492	84	the	the	DET
ftr-346	1492	85	public	public	ADJ
ftr-346	1492	86	benefits	benefit	NOUN
ftr-346	1492	87	provided	provide	VERB
ftr-346	1492	88	there	there	ADV
ftr-346	1492	89	.	.	PUNCT
ftr-346	1493	1	2	2	X
ftr-346	1493	2	.	.	X
ftr-346	1493	3	intangible	intangible	ADJ
ftr-346	1493	4	gains	gain	NOUN
ftr-346	1493	5	gain	gain	NOUN
ftr-346	1493	6	on	on	ADP
ftr-346	1493	7	the	the	DET
ftr-346	1493	8	sale	sale	NOUN
ftr-346	1493	9	of	of	ADP
ftr-346	1493	10	an	an	DET
ftr-346	1493	11	intangible	intangible	NOUN
ftr-346	1493	12	should	should	AUX
ftr-346	1493	13	be	be	AUX
ftr-346	1493	14	sourced	source	VERB
ftr-346	1493	15	in	in	ADP
ftr-346	1493	16	the	the	DET
ftr-346	1493	17	same	same	ADJ
ftr-346	1493	18	manner	manner	NOUN
ftr-346	1493	19	as	as	ADP
ftr-346	1493	20	royalties.374	royalties.374	PROPN
ftr-346	1493	21	thus	thus	ADV
ftr-346	1493	22	,	,	PUNCT
ftr-346	1493	23	for	for	ADP
ftr-346	1493	24	purchased	purchase	VERB
ftr-346	1493	25	intangibles	intangible	NOUN
ftr-346	1493	26	,	,	PUNCT
ftr-346	1493	27	the	the	DET
ftr-346	1493	28	source	source	NOUN
ftr-346	1493	29	of	of	ADP
ftr-346	1493	30	the	the	DET
ftr-346	1493	31	gain	gain	NOUN
ftr-346	1493	32	should	should	AUX
ftr-346	1493	33	be	be	AUX
ftr-346	1493	34	divided	divide	VERB
ftr-346	1493	35	between	between	ADP
ftr-346	1493	36	the	the	DET
ftr-346	1493	37	taxpayer	taxpayer	NOUN
ftr-346	1493	38	's	's	PART
ftr-346	1493	39	country	country	NOUN
ftr-346	1493	40	of	of	ADP
ftr-346	1493	41	residence	residence	NOUN
ftr-346	1493	42	and	and	CCONJ
ftr-346	1493	43	the	the	DET
ftr-346	1493	44	country	country	NOUN
ftr-346	1493	45	where	where	SCONJ
ftr-346	1493	46	the	the	DET
ftr-346	1493	47	intangible	intangible	NOUN
ftr-346	1493	48	will	will	AUX
ftr-346	1493	49	be	be	AUX
ftr-346	1493	50	used	use	VERB
ftr-346	1493	51	;	;	PUNCT
ftr-346	1493	52	for	for	ADP
ftr-346	1493	53	developed	develop	VERB
ftr-346	1493	54	intangibles	intangible	NOUN
ftr-346	1493	55	,	,	PUNCT
ftr-346	1493	56	the	the	DET
ftr-346	1493	57	370	370	NUM
ftr-346	1493	58	.	.	PUNCT
ftr-346	1494	1	where	where	SCONJ
ftr-346	1494	2	the	the	DET
ftr-346	1494	3	taxpayer	taxpayer	NOUN
ftr-346	1494	4	conducts	conduct	VERB
ftr-346	1494	5	significant	significant	ADJ
ftr-346	1494	6	development	development	NOUN
ftr-346	1494	7	activities	activity	NOUN
ftr-346	1494	8	in	in	ADP
ftr-346	1494	9	two	two	NUM
ftr-346	1494	10	or	or	CCONJ
ftr-346	1494	11	more	more	ADJ
ftr-346	1494	12	countries	country	NOUN
ftr-346	1494	13	,	,	PUNCT
ftr-346	1494	14	it	it	PRON
ftr-346	1494	15	may	may	AUX
ftr-346	1494	16	be	be	AUX
ftr-346	1494	17	advisable	advisable	ADJ
ftr-346	1494	18	to	to	PART
ftr-346	1494	19	further	far	ADV
ftr-346	1494	20	apportion	apportion	VERB
ftr-346	1494	21	the	the	DET
ftr-346	1494	22	portion	portion	NOUN
ftr-346	1494	23	of	of	ADP
ftr-346	1494	24	the	the	DET
ftr-346	1494	25	royalties	royalty	NOUN
ftr-346	1494	26	assigned	assign	VERB
ftr-346	1494	27	to	to	ADP
ftr-346	1494	28	development	development	NOUN
ftr-346	1494	29	activities	activity	NOUN
ftr-346	1494	30	;	;	PUNCT
ftr-346	1494	31	this	this	PRON
ftr-346	1494	32	should	should	AUX
ftr-346	1494	33	probably	probably	ADV
ftr-346	1494	34	be	be	AUX
ftr-346	1494	35	done	do	VERB
ftr-346	1494	36	using	use	VERB
ftr-346	1494	37	fixed	fix	VERB
ftr-346	1494	38	percentages	percentage	NOUN
ftr-346	1494	39	because	because	SCONJ
ftr-346	1494	40	of	of	ADP
ftr-346	1494	41	difficulties	difficulty	NOUN
ftr-346	1494	42	in	in	ADP
ftr-346	1494	43	valuing	value	VERB
ftr-346	1494	44	the	the	DET
ftr-346	1494	45	relative	relative	ADJ
ftr-346	1494	46	contributions	contribution	NOUN
ftr-346	1494	47	of	of	ADP
ftr-346	1494	48	different	different	ADJ
ftr-346	1494	49	development	development	NOUN
ftr-346	1494	50	activities	activity	NOUN
ftr-346	1494	51	.	.	PUNCT
ftr-346	1495	1	371	371	NUM
ftr-346	1495	2	.	.	PUNCT
ftr-346	1496	1	this	this	PRON
ftr-346	1496	2	assumes	assume	VERB
ftr-346	1496	3	that	that	SCONJ
ftr-346	1496	4	the	the	DET
ftr-346	1496	5	licensing	licensing	NOUN
ftr-346	1496	6	transaction	transaction	NOUN
ftr-346	1496	7	is	be	AUX
ftr-346	1496	8	not	not	PART
ftr-346	1496	9	in	in	ADP
ftr-346	1496	10	connection	connection	NOUN
ftr-346	1496	11	with	with	ADP
ftr-346	1496	12	an	an	DET
ftr-346	1496	13	active	active	ADJ
ftr-346	1496	14	business	business	NOUN
ftr-346	1496	15	.	.	PUNCT
ftr-346	1497	1	if	if	SCONJ
ftr-346	1497	2	it	it	PRON
ftr-346	1497	3	were	be	AUX
ftr-346	1497	4	,	,	PUNCT
ftr-346	1497	5	it	it	PRON
ftr-346	1497	6	would	would	AUX
ftr-346	1497	7	be	be	AUX
ftr-346	1497	8	appropriate	appropriate	ADJ
ftr-346	1497	9	to	to	PART
ftr-346	1497	10	source	source	VERB
ftr-346	1497	11	a	a	DET
ftr-346	1497	12	portion	portion	NOUN
ftr-346	1497	13	of	of	ADP
ftr-346	1497	14	the	the	DET
ftr-346	1497	15	royalties	royalty	NOUN
ftr-346	1497	16	to	to	ADP
ftr-346	1497	17	the	the	DET
ftr-346	1497	18	location	location	NOUN
ftr-346	1497	19	of	of	ADP
ftr-346	1497	20	the	the	DET
ftr-346	1497	21	licensing	licensing	NOUN
ftr-346	1497	22	activities	activity	NOUN
ftr-346	1497	23	.	.	PUNCT
ftr-346	1498	1	see	see	VERB
ftr-346	1498	2	supra	supra	PROPN
ftr-346	1498	3	note	note	PROPN
ftr-346	1498	4	366	366	NUM
ftr-346	1498	5	and	and	CCONJ
ftr-346	1498	6	accompanying	accompany	VERB
ftr-346	1498	7	text	text	NOUN
ftr-346	1498	8	.	.	PUNCT
ftr-346	1499	1	372	372	NUM
ftr-346	1499	2	.	.	PUNCT
ftr-346	1499	3	see	see	VERB
ftr-346	1499	4	supra	supra	PROPN
ftr-346	1499	5	note	note	PROPN
ftr-346	1499	6	234	234	NUM
ftr-346	1499	7	and	and	CCONJ
ftr-346	1499	8	accompanying	accompany	VERB
ftr-346	1499	9	text	text	NOUN
ftr-346	1499	10	;	;	PUNCT
ftr-346	1499	11	cf	cf	NOUN
ftr-346	1499	12	lokken	lokken	VERB
ftr-346	1499	13	,	,	PUNCT
ftr-346	1499	14	intellectual	intellectual	ADJ
ftr-346	1499	15	property	property	NOUN
ftr-346	1499	16	,	,	PUNCT
ftr-346	1499	17	supra	supra	PROPN
ftr-346	1499	18	note	note	NOUN
ftr-346	1499	19	57	57	NUM
ftr-346	1499	20	,	,	PUNCT
ftr-346	1499	21	at	at	ADP
ftr-346	1499	22	242	242	NUM
ftr-346	1499	23	(	(	PUNCT
ftr-346	1499	24	acknowledging	acknowledge	VERB
ftr-346	1499	25	that	that	SCONJ
ftr-346	1499	26	with	with	ADP
ftr-346	1499	27	regard	regard	NOUN
ftr-346	1499	28	to	to	ADP
ftr-346	1499	29	royalty	royalty	NOUN
ftr-346	1499	30	income	income	NOUN
ftr-346	1499	31	received	receive	VERB
ftr-346	1499	32	from	from	ADP
ftr-346	1499	33	the	the	DET
ftr-346	1499	34	license	license	NOUN
ftr-346	1499	35	of	of	ADP
ftr-346	1499	36	intangible	intangible	ADJ
ftr-346	1499	37	property	property	NOUN
ftr-346	1499	38	developed	develop	VERB
ftr-346	1499	39	by	by	ADP
ftr-346	1499	40	the	the	DET
ftr-346	1499	41	taxpayer	taxpayer	NOUN
ftr-346	1499	42	,	,	PUNCT
ftr-346	1499	43	both	both	CCONJ
ftr-346	1499	44	the	the	DET
ftr-346	1499	45	country	country	NOUN
ftr-346	1499	46	that	that	PRON
ftr-346	1499	47	was	be	AUX
ftr-346	1499	48	the	the	DET
ftr-346	1499	49	situs	situs	PROPN
ftr-346	1499	50	of	of	ADP
ftr-346	1499	51	development	development	NOUN
ftr-346	1499	52	activities	activity	NOUN
ftr-346	1499	53	and	and	CCONJ
ftr-346	1499	54	the	the	DET
ftr-346	1499	55	country	country	NOUN
ftr-346	1499	56	where	where	SCONJ
ftr-346	1499	57	the	the	DET
ftr-346	1499	58	intangible	intangible	NOUN
ftr-346	1499	59	is	be	AUX
ftr-346	1499	60	used	use	VERB
ftr-346	1499	61	provide	provide	VERB
ftr-346	1499	62	important	important	ADJ
ftr-346	1499	63	services	service	NOUN
ftr-346	1499	64	and	and	CCONJ
ftr-346	1499	65	protections	protection	NOUN
ftr-346	1499	66	)	)	PUNCT
ftr-346	1499	67	.	.	PUNCT
ftr-346	1500	1	373	373	X
ftr-346	1500	2	.	.	PUNCT
ftr-346	1501	1	in	in	ADP
ftr-346	1501	2	this	this	DET
ftr-346	1501	3	regard	regard	NOUN
ftr-346	1501	4	,	,	PUNCT
ftr-346	1501	5	commentators	commentator	NOUN
ftr-346	1501	6	have	have	AUX
ftr-346	1501	7	recognized	recognize	VERB
ftr-346	1501	8	the	the	DET
ftr-346	1501	9	conceptual	conceptual	ADJ
ftr-346	1501	10	basis	basis	NOUN
ftr-346	1501	11	for	for	ADP
ftr-346	1501	12	dividing	divide	VERB
ftr-346	1501	13	the	the	DET
ftr-346	1501	14	source	source	NOUN
ftr-346	1501	15	of	of	ADP
ftr-346	1501	16	such	such	ADJ
ftr-346	1501	17	royalty	royalty	NOUN
ftr-346	1501	18	income	income	NOUN
ftr-346	1501	19	between	between	ADP
ftr-346	1501	20	the	the	DET
ftr-346	1501	21	country	country	NOUN
ftr-346	1501	22	of	of	ADP
ftr-346	1501	23	development	development	NOUN
ftr-346	1501	24	and	and	CCONJ
ftr-346	1501	25	country	country	NOUN
ftr-346	1501	26	of	of	ADP
ftr-346	1501	27	use	use	NOUN
ftr-346	1501	28	,	,	PUNCT
ftr-346	1501	29	but	but	CCONJ
ftr-346	1501	30	declined	decline	VERB
ftr-346	1501	31	to	to	PART
ftr-346	1501	32	do	do	VERB
ftr-346	1501	33	so	so	ADV
ftr-346	1501	34	mainly	mainly	ADV
ftr-346	1501	35	for	for	ADP
ftr-346	1501	36	administrative	administrative	ADJ
ftr-346	1501	37	reasons	reason	NOUN
ftr-346	1501	38	.	.	PUNCT
ftr-346	1502	1	see	see	VERB
ftr-346	1502	2	ali	ali	PROPN
ftr-346	1502	3	project	project	PROPN
ftr-346	1502	4	i	i	PROPN
ftr-346	1502	5	,	,	PUNCT
ftr-346	1502	6	supra	supra	PROPN
ftr-346	1502	7	note	note	PROPN
ftr-346	1502	8	14	14	NUM
ftr-346	1502	9	,	,	PUNCT
ftr-346	1502	10	at	at	ADP
ftr-346	1502	11	48	48	NUM
ftr-346	1502	12	;	;	PUNCT
ftr-346	1502	13	lokken	lokken	VERB
ftr-346	1502	14	,	,	PUNCT
ftr-346	1502	15	intellectual	intellectual	ADJ
ftr-346	1502	16	property	property	NOUN
ftr-346	1502	17	,	,	PUNCT
ftr-346	1502	18	supra	supra	PROPN
ftr-346	1502	19	note	note	NOUN
ftr-346	1502	20	57	57	NUM
ftr-346	1502	21	,	,	PUNCT
ftr-346	1502	22	at	at	ADP
ftr-346	1502	23	242	242	NUM
ftr-346	1502	24	-	-	SYM
ftr-346	1502	25	43	43	NUM
ftr-346	1502	26	.	.	PUNCT
ftr-346	1503	1	374	374	NUM
ftr-346	1503	2	.	.	PUNCT
ftr-346	1504	1	other	other	ADJ
ftr-346	1504	2	commentators	commentator	NOUN
ftr-346	1504	3	have	have	AUX
ftr-346	1504	4	also	also	ADV
ftr-346	1504	5	proposed	propose	VERB
ftr-346	1504	6	using	use	VERB
ftr-346	1504	7	the	the	DET
ftr-346	1504	8	same	same	ADJ
ftr-346	1504	9	rule	rule	NOUN
ftr-346	1504	10	to	to	PART
ftr-346	1504	11	source	source	VERB
ftr-346	1504	12	both	both	DET
ftr-346	1504	13	royalties	royalty	NOUN
ftr-346	1504	14	and	and	CCONJ
ftr-346	1504	15	intangible	intangible	ADJ
ftr-346	1504	16	gains	gain	NOUN
ftr-346	1504	17	.	.	PUNCT
ftr-346	1505	1	see	see	VERB
ftr-346	1505	2	ali	ali	PROPN
ftr-346	1505	3	project	project	PROPN
ftr-346	1505	4	i	i	PROPN
ftr-346	1505	5	,	,	PUNCT
ftr-346	1505	6	supra	supra	PROPN
ftr-346	1505	7	note	note	PROPN
ftr-346	1505	8	14	14	NUM
ftr-346	1505	9	,	,	PUNCT
ftr-346	1505	10	at	at	ADP
ftr-346	1505	11	47	47	NUM
ftr-346	1505	12	-	-	SYM
ftr-346	1505	13	50	50	NUM
ftr-346	1505	14	;	;	PUNCT
ftr-346	1505	15	lokken	lokken	VERB
ftr-346	1505	16	,	,	PUNCT
ftr-346	1505	17	intellectual	intellectual	ADJ
ftr-346	1505	18	property	property	NOUN
ftr-346	1505	19	,	,	PUNCT
ftr-346	1505	20	supra	supra	PROPN
ftr-346	1505	21	note	note	NOUN
ftr-346	1505	22	57	57	NUM
ftr-346	1505	23	,	,	PUNCT
ftr-346	1505	24	at	at	ADP
ftr-346	1505	25	244	244	NUM
ftr-346	1505	26	.	.	PUNCT
ftr-346	1506	1	unlike	unlike	ADP
ftr-346	1506	2	the	the	DET
ftr-346	1506	3	proposal	proposal	NOUN
ftr-346	1506	4	here	here	ADV
ftr-346	1506	5	,	,	PUNCT
ftr-346	1506	6	these	these	DET
ftr-346	1506	7	commentators	commentator	NOUN
ftr-346	1506	8	would	would	AUX
ftr-346	1506	9	use	use	VERB
ftr-346	1506	10	the	the	DET
ftr-346	1506	11	place	place	NOUN
ftr-346	1506	12	of	of	ADP
ftr-346	1506	13	use	use	NOUN
ftr-346	1506	14	rule	rule	NOUN
ftr-346	1506	15	to	to	PART
ftr-346	1506	16	source	source	VERB
ftr-346	1506	17	both	both	DET
ftr-346	1506	18	items	item	NOUN
ftr-346	1506	19	.	.	PUNCT
ftr-346	1507	1	see	see	VERB
ftr-346	1507	2	i	i	PRON
ftr-346	1507	3	d.	d.	PROPN
ftr-346	1507	4	under	under	ADP
ftr-346	1507	5	current	current	ADJ
ftr-346	1507	6	u.s	u.s	PROPN
ftr-346	1507	7	.	.	PROPN
ftr-346	1507	8	law	law	NOUN
ftr-346	1507	9	,	,	PUNCT
ftr-346	1507	10	intangible	intangible	ADJ
ftr-346	1507	11	gains	gain	NOUN
ftr-346	1507	12	are	be	AUX
ftr-346	1507	13	sourced	source	VERB
ftr-346	1507	14	the	the	DET
ftr-346	1507	15	same	same	ADJ
ftr-346	1507	16	as	as	ADP
ftr-346	1507	17	royalties	royalty	NOUN
ftr-346	1507	18	only	only	ADV
ftr-346	1507	19	where	where	SCONJ
ftr-346	1507	20	the	the	DET
ftr-346	1507	21	gains	gain	NOUN
ftr-346	1507	22	are	be	AUX
ftr-346	1507	23	contingent	contingent	ADJ
ftr-346	1507	24	on	on	ADP
ftr-346	1507	25	the	the	DET
ftr-346	1507	26	productivity	productivity	NOUN
ftr-346	1507	27	,	,	PUNCT
ftr-346	1507	28	use	use	NOUN
ftr-346	1507	29	or	or	CCONJ
ftr-346	1507	30	disposition	disposition	NOUN
ftr-346	1507	31	of	of	ADP
ftr-346	1507	32	the	the	DET
ftr-346	1507	33	intangible	intangible	NOUN
ftr-346	1507	34	.	.	PUNCT
ftr-346	1508	1	see	see	VERB
ftr-346	1508	2	i.r.c	i.r.c	NOUN
ftr-346	1508	3	.	.	PUNCT
ftr-346	1509	1	§	§	PROPN
ftr-346	1509	2	865(d)(1	865(d)(1	NUM
ftr-346	1509	3	)	)	PUNCT
ftr-346	1509	4	.	.	PUNCT
ftr-346	1510	1	638	638	NUM
ftr-346	1511	1	[	[	X
ftr-346	1511	2	vol	vol	NOUN
ftr-346	1511	3	.	.	PUNCT
ftr-346	1512	1	11:7	11:7	NUM
ftr-346	1512	2	sourcing	sourcing	NOUN
ftr-346	1512	3	income	income	NOUN
ftr-346	1512	4	among	among	ADP
ftr-346	1512	5	nations	nation	NOUN
ftr-346	1512	6	source	source	NOUN
ftr-346	1512	7	of	of	ADP
ftr-346	1512	8	the	the	DET
ftr-346	1512	9	gain	gain	NOUN
ftr-346	1512	10	should	should	AUX
ftr-346	1512	11	be	be	AUX
ftr-346	1512	12	divided	divide	VERB
ftr-346	1512	13	among	among	ADP
ftr-346	1512	14	the	the	DET
ftr-346	1512	15	taxpayer	taxpayer	NOUN
ftr-346	1512	16	's	's	PART
ftr-346	1512	17	country	country	NOUN
ftr-346	1512	18	of	of	ADP
ftr-346	1512	19	residence	residence	NOUN
ftr-346	1512	20	,	,	PUNCT
ftr-346	1512	21	the	the	DET
ftr-346	1512	22	country	country	NOUN
ftr-346	1512	23	(	(	PUNCT
ftr-346	1512	24	or	or	CCONJ
ftr-346	1512	25	possibly	possibly	ADV
ftr-346	1512	26	countries375	countries375	PROPN
ftr-346	1512	27	)	)	PUNCT
ftr-346	1512	28	where	where	SCONJ
ftr-346	1512	29	the	the	DET
ftr-346	1512	30	development	development	NOUN
ftr-346	1512	31	activities	activity	NOUN
ftr-346	1512	32	took	take	VERB
ftr-346	1512	33	place	place	NOUN
ftr-346	1512	34	,	,	PUNCT
ftr-346	1512	35	and	and	CCONJ
ftr-346	1512	36	the	the	DET
ftr-346	1512	37	country	country	NOUN
ftr-346	1512	38	where	where	SCONJ
ftr-346	1512	39	the	the	DET
ftr-346	1512	40	intangible	intangible	NOUN
ftr-346	1512	41	will	will	AUX
ftr-346	1512	42	be	be	AUX
ftr-346	1512	43	used.176	used.176	NOUN
ftr-346	1512	44	again	again	ADV
ftr-346	1512	45	,	,	PUNCT
ftr-346	1512	46	fixed	fix	VERB
ftr-346	1512	47	percentages	percentage	NOUN
ftr-346	1512	48	should	should	AUX
ftr-346	1512	49	be	be	AUX
ftr-346	1512	50	used	use	VERB
ftr-346	1512	51	to	to	PART
ftr-346	1512	52	divide	divide	VERB
ftr-346	1512	53	the	the	DET
ftr-346	1512	54	income	income	NOUN
ftr-346	1512	55	.	.	PUNCT
ftr-346	1513	1	the	the	DET
ftr-346	1513	2	same	same	ADJ
ftr-346	1513	3	reasons	reason	NOUN
ftr-346	1513	4	that	that	PRON
ftr-346	1513	5	support	support	VERB
ftr-346	1513	6	this	this	DET
ftr-346	1513	7	approach	approach	NOUN
ftr-346	1513	8	for	for	ADP
ftr-346	1513	9	royalties	royalty	NOUN
ftr-346	1513	10	also	also	ADV
ftr-346	1513	11	apply	apply	VERB
ftr-346	1513	12	with	with	ADP
ftr-346	1513	13	respect	respect	NOUN
ftr-346	1513	14	to	to	ADP
ftr-346	1513	15	intangible	intangible	ADJ
ftr-346	1513	16	gains	gain	NOUN
ftr-346	1513	17	.	.	PUNCT
ftr-346	1514	1	a	a	DET
ftr-346	1514	2	taxpayer	taxpayer	NOUN
ftr-346	1514	3	who	who	PRON
ftr-346	1514	4	realizes	realize	VERB
ftr-346	1514	5	gain	gain	NOUN
ftr-346	1514	6	on	on	ADP
ftr-346	1514	7	the	the	DET
ftr-346	1514	8	sale	sale	NOUN
ftr-346	1514	9	of	of	ADP
ftr-346	1514	10	an	an	DET
ftr-346	1514	11	intangible	intangible	NOUN
ftr-346	1514	12	receives	receive	VERB
ftr-346	1514	13	public	public	ADJ
ftr-346	1514	14	benefits	benefit	NOUN
ftr-346	1514	15	from	from	ADP
ftr-346	1514	16	the	the	DET
ftr-346	1514	17	country	country	NOUN
ftr-346	1514	18	from	from	ADP
ftr-346	1514	19	which	which	PRON
ftr-346	1514	20	the	the	DET
ftr-346	1514	21	intangible	intangible	NOUN
ftr-346	1514	22	derives	derive	VERB
ftr-346	1514	23	its	its	PRON
ftr-346	1514	24	legal	legal	ADJ
ftr-346	1514	25	protection	protection	NOUN
ftr-346	1514	26	;	;	PUNCT
ftr-346	1514	27	without	without	ADP
ftr-346	1514	28	this	this	DET
ftr-346	1514	29	protection	protection	NOUN
ftr-346	1514	30	,	,	PUNCT
ftr-346	1514	31	which	which	PRON
ftr-346	1514	32	is	be	AUX
ftr-346	1514	33	a	a	DET
ftr-346	1514	34	product	product	NOUN
ftr-346	1514	35	of	of	ADP
ftr-346	1514	36	the	the	DET
ftr-346	1514	37	laws	law	NOUN
ftr-346	1514	38	and	and	CCONJ
ftr-346	1514	39	legal	legal	ADJ
ftr-346	1514	40	system	system	NOUN
ftr-346	1514	41	of	of	ADP
ftr-346	1514	42	the	the	DET
ftr-346	1514	43	country	country	NOUN
ftr-346	1514	44	providing	provide	VERB
ftr-346	1514	45	it	it	PRON
ftr-346	1514	46	,	,	PUNCT
ftr-346	1514	47	the	the	DET
ftr-346	1514	48	intangible	intangible	NOUN
ftr-346	1514	49	would	would	AUX
ftr-346	1514	50	lack	lack	VERB
ftr-346	1514	51	value	value	NOUN
ftr-346	1514	52	and	and	CCONJ
ftr-346	1514	53	the	the	DET
ftr-346	1514	54	gain	gain	NOUN
ftr-346	1514	55	would	would	AUX
ftr-346	1514	56	not	not	PART
ftr-346	1514	57	be	be	AUX
ftr-346	1514	58	realized.377	realized.377	ADJ
ftr-346	1514	59	and	and	CCONJ
ftr-346	1514	60	where	where	SCONJ
ftr-346	1514	61	the	the	DET
ftr-346	1514	62	taxpayer	taxpayer	NOUN
ftr-346	1514	63	has	have	AUX
ftr-346	1514	64	developed	develop	VERB
ftr-346	1514	65	the	the	DET
ftr-346	1514	66	intangible	intangible	ADJ
ftr-346	1514	67	,	,	PUNCT
ftr-346	1514	68	whether	whether	SCONJ
ftr-346	1514	69	the	the	DET
ftr-346	1514	70	intangible	intangible	NOUN
ftr-346	1514	71	is	be	AUX
ftr-346	1514	72	licensed	license	VERB
ftr-346	1514	73	or	or	CCONJ
ftr-346	1514	74	sold	sell	VERB
ftr-346	1514	75	,	,	PUNCT
ftr-346	1514	76	the	the	DET
ftr-346	1514	77	country	country	NOUN
ftr-346	1514	78	where	where	SCONJ
ftr-346	1514	79	significant	significant	ADJ
ftr-346	1514	80	development	development	NOUN
ftr-346	1514	81	activities	activity	NOUN
ftr-346	1514	82	take	take	VERB
ftr-346	1514	83	place	place	NOUN
ftr-346	1514	84	provides	provide	VERB
ftr-346	1514	85	important	important	ADJ
ftr-346	1514	86	public	public	ADJ
ftr-346	1514	87	benefits	benefit	NOUN
ftr-346	1514	88	that	that	PRON
ftr-346	1514	89	relate	relate	VERB
ftr-346	1514	90	to	to	ADP
ftr-346	1514	91	the	the	DET
ftr-346	1514	92	taxpayer	taxpayer	NOUN
ftr-346	1514	93	's	's	PART
ftr-346	1514	94	ability	ability	NOUN
ftr-346	1514	95	to	to	PART
ftr-346	1514	96	earn	earn	VERB
ftr-346	1514	97	the	the	DET
ftr-346	1514	98	income	income	NOUN
ftr-346	1514	99	.	.	PUNCT
ftr-346	1515	1	7	7	NUM
ftr-346	1515	2	an	an	DET
ftr-346	1515	3	additional	additional	ADJ
ftr-346	1515	4	reason	reason	NOUN
ftr-346	1515	5	for	for	ADP
ftr-346	1515	6	applying	apply	VERB
ftr-346	1515	7	the	the	DET
ftr-346	1515	8	same	same	ADJ
ftr-346	1515	9	source	source	NOUN
ftr-346	1515	10	rule	rule	NOUN
ftr-346	1515	11	for	for	ADP
ftr-346	1515	12	royalties	royalty	NOUN
ftr-346	1515	13	and	and	CCONJ
ftr-346	1515	14	intangible	intangible	ADJ
ftr-346	1515	15	gains	gain	NOUN
ftr-346	1515	16	is	be	AUX
ftr-346	1515	17	that	that	SCONJ
ftr-346	1515	18	this	this	DET
ftr-346	1515	19	approach	approach	NOUN
ftr-346	1515	20	will	will	AUX
ftr-346	1515	21	avoid	avoid	VERB
ftr-346	1515	22	the	the	DET
ftr-346	1515	23	difficult	difficult	ADJ
ftr-346	1515	24	issue	issue	NOUN
ftr-346	1515	25	of	of	ADP
ftr-346	1515	26	determining	determine	VERB
ftr-346	1515	27	whether	whether	SCONJ
ftr-346	1515	28	a	a	DET
ftr-346	1515	29	transfer	transfer	NOUN
ftr-346	1515	30	of	of	ADP
ftr-346	1515	31	an	an	DET
ftr-346	1515	32	intangible	intangible	NOUN
ftr-346	1515	33	should	should	AUX
ftr-346	1515	34	be	be	AUX
ftr-346	1515	35	characterized	characterize	VERB
ftr-346	1515	36	as	as	ADP
ftr-346	1515	37	a	a	DET
ftr-346	1515	38	license	license	NOUN
ftr-346	1515	39	or	or	CCONJ
ftr-346	1515	40	a	a	DET
ftr-346	1515	41	sale	sale	NOUN
ftr-346	1515	42	.	.	PUNCT
ftr-346	1516	1	379	379	NUM
ftr-346	1516	2	indeed	indeed	ADV
ftr-346	1516	3	,	,	PUNCT
ftr-346	1516	4	with	with	ADP
ftr-346	1516	5	the	the	DET
ftr-346	1516	6	proposed	propose	VERB
ftr-346	1516	7	rule	rule	NOUN
ftr-346	1516	8	for	for	ADP
ftr-346	1516	9	service	service	NOUN
ftr-346	1516	10	income	income	NOUN
ftr-346	1516	11	,	,	PUNCT
ftr-346	1516	12	the	the	DET
ftr-346	1516	13	same	same	ADJ
ftr-346	1516	14	or	or	CCONJ
ftr-346	1516	15	similar	similar	ADJ
ftr-346	1516	16	source	source	NOUN
ftr-346	1516	17	rules	rule	NOUN
ftr-346	1516	18	would	would	AUX
ftr-346	1516	19	apply	apply	VERB
ftr-346	1516	20	to	to	ADP
ftr-346	1516	21	royalties	royalty	NOUN
ftr-346	1516	22	,	,	PUNCT
ftr-346	1516	23	intangible	intangible	ADJ
ftr-346	1516	24	gains	gain	NOUN
ftr-346	1516	25	,	,	PUNCT
ftr-346	1516	26	and	and	CCONJ
ftr-346	1516	27	service	service	NOUN
ftr-346	1516	28	income	income	NOUN
ftr-346	1516	29	,	,	PUNCT
ftr-346	1516	30	putting	put	VERB
ftr-346	1516	31	considerably	considerably	ADV
ftr-346	1516	32	less	less	ADJ
ftr-346	1516	33	stress	stress	NOUN
ftr-346	1516	34	on	on	ADP
ftr-346	1516	35	property	property	NOUN
ftr-346	1516	36	/	/	SYM
ftr-346	1516	37	service	service	NOUN
ftr-346	1516	38	characterization	characterization	NOUN
ftr-346	1516	39	issues	issue	NOUN
ftr-346	1516	40	.	.	PUNCT
ftr-346	1517	1	375	375	X
ftr-346	1517	2	.	.	PUNCT
ftr-346	1517	3	see	see	VERB
ftr-346	1517	4	supra	supra	PROPN
ftr-346	1517	5	note	note	PROPN
ftr-346	1517	6	370	370	NUM
ftr-346	1517	7	.	.	PUNCT
ftr-346	1517	8	376	376	NUM
ftr-346	1517	9	.	.	PUNCT
ftr-346	1518	1	this	this	PRON
ftr-346	1518	2	assumes	assume	VERB
ftr-346	1518	3	that	that	SCONJ
ftr-346	1518	4	the	the	DET
ftr-346	1518	5	sales	sale	NOUN
ftr-346	1518	6	transaction	transaction	NOUN
ftr-346	1518	7	is	be	AUX
ftr-346	1518	8	not	not	PART
ftr-346	1518	9	in	in	ADP
ftr-346	1518	10	connection	connection	NOUN
ftr-346	1518	11	with	with	ADP
ftr-346	1518	12	an	an	DET
ftr-346	1518	13	active	active	ADJ
ftr-346	1518	14	business	business	NOUN
ftr-346	1518	15	.	.	PUNCT
ftr-346	1519	1	if	if	SCONJ
ftr-346	1519	2	it	it	PRON
ftr-346	1519	3	were	be	AUX
ftr-346	1519	4	,	,	PUNCT
ftr-346	1519	5	it	it	PRON
ftr-346	1519	6	would	would	AUX
ftr-346	1519	7	be	be	AUX
ftr-346	1519	8	appropriate	appropriate	ADJ
ftr-346	1519	9	to	to	PART
ftr-346	1519	10	source	source	VERB
ftr-346	1519	11	a	a	DET
ftr-346	1519	12	portion	portion	NOUN
ftr-346	1519	13	of	of	ADP
ftr-346	1519	14	the	the	DET
ftr-346	1519	15	gain	gain	NOUN
ftr-346	1519	16	to	to	ADP
ftr-346	1519	17	the	the	DET
ftr-346	1519	18	location	location	NOUN
ftr-346	1519	19	of	of	ADP
ftr-346	1519	20	the	the	DET
ftr-346	1519	21	sales	sale	NOUN
ftr-346	1519	22	activities	activity	NOUN
ftr-346	1519	23	.	.	PUNCT
ftr-346	1520	1	377	377	NUM
ftr-346	1520	2	.	.	PUNCT
ftr-346	1520	3	see	see	VERB
ftr-346	1520	4	lokken	lokken	PROPN
ftr-346	1520	5	,	,	PUNCT
ftr-346	1520	6	intellectual	intellectual	ADJ
ftr-346	1520	7	property	property	NOUN
ftr-346	1520	8	,	,	PUNCT
ftr-346	1520	9	supra	supra	PROPN
ftr-346	1520	10	note	note	NOUN
ftr-346	1520	11	57	57	NUM
ftr-346	1520	12	,	,	PUNCT
ftr-346	1520	13	at	at	ADP
ftr-346	1520	14	244	244	NUM
ftr-346	1520	15	(	(	PUNCT
ftr-346	1520	16	in	in	ADP
ftr-346	1520	17	proposing	propose	VERB
ftr-346	1520	18	that	that	SCONJ
ftr-346	1520	19	intangible	intangible	ADJ
ftr-346	1520	20	gains	gain	NOUN
ftr-346	1520	21	should	should	AUX
ftr-346	1520	22	be	be	AUX
ftr-346	1520	23	sourced	source	VERB
ftr-346	1520	24	based	base	VERB
ftr-346	1520	25	on	on	ADP
ftr-346	1520	26	where	where	SCONJ
ftr-346	1520	27	the	the	DET
ftr-346	1520	28	intangible	intangible	ADJ
ftr-346	1520	29	will	will	AUX
ftr-346	1520	30	be	be	AUX
ftr-346	1520	31	used	use	VERB
ftr-346	1520	32	,	,	PUNCT
ftr-346	1520	33	pointing	point	VERB
ftr-346	1520	34	out	out	ADP
ftr-346	1520	35	the	the	DET
ftr-346	1520	36	importance	importance	NOUN
ftr-346	1520	37	of	of	ADP
ftr-346	1520	38	the	the	DET
ftr-346	1520	39	services	service	NOUN
ftr-346	1520	40	and	and	CCONJ
ftr-346	1520	41	protections	protection	NOUN
ftr-346	1520	42	provided	provide	VERB
ftr-346	1520	43	by	by	ADP
ftr-346	1520	44	the	the	DET
ftr-346	1520	45	country	country	NOUN
ftr-346	1520	46	in	in	ADP
ftr-346	1520	47	which	which	PRON
ftr-346	1520	48	the	the	DET
ftr-346	1520	49	intangible	intangible	NOUN
ftr-346	1520	50	is	be	AUX
ftr-346	1520	51	exploited	exploit	VERB
ftr-346	1520	52	)	)	PUNCT
ftr-346	1520	53	.	.	PUNCT
ftr-346	1521	1	378	378	NUM
ftr-346	1521	2	.	.	PUNCT
ftr-346	1522	1	see	see	VERB
ftr-346	1522	2	i	i	PRON
ftr-346	1522	3	d.	d.	PROPN
ftr-346	1522	4	(	(	PUNCT
ftr-346	1522	5	in	in	ADP
ftr-346	1522	6	considering	consider	VERB
ftr-346	1522	7	but	but	CCONJ
ftr-346	1522	8	ultimately	ultimately	ADV
ftr-346	1522	9	rejecting	reject	VERB
ftr-346	1522	10	an	an	DET
ftr-346	1522	11	approach	approach	NOUN
ftr-346	1522	12	dividing	divide	VERB
ftr-346	1522	13	intangible	intangible	ADJ
ftr-346	1522	14	gain	gain	NOUN
ftr-346	1522	15	between	between	ADP
ftr-346	1522	16	the	the	DET
ftr-346	1522	17	country	country	NOUN
ftr-346	1522	18	of	of	ADP
ftr-346	1522	19	development	development	NOUN
ftr-346	1522	20	and	and	CCONJ
ftr-346	1522	21	country	country	NOUN
ftr-346	1522	22	of	of	ADP
ftr-346	1522	23	the	the	DET
ftr-346	1522	24	sale	sale	NOUN
ftr-346	1522	25	,	,	PUNCT
ftr-346	1522	26	noting	note	VERB
ftr-346	1522	27	that	that	SCONJ
ftr-346	1522	28	the	the	DET
ftr-346	1522	29	services	service	NOUN
ftr-346	1522	30	and	and	CCONJ
ftr-346	1522	31	protections	protection	NOUN
ftr-346	1522	32	provided	provide	VERB
ftr-346	1522	33	by	by	ADP
ftr-346	1522	34	the	the	DET
ftr-346	1522	35	country	country	NOUN
ftr-346	1522	36	that	that	PRON
ftr-346	1522	37	is	be	AUX
ftr-346	1522	38	the	the	DET
ftr-346	1522	39	location	location	NOUN
ftr-346	1522	40	of	of	ADP
ftr-346	1522	41	development	development	NOUN
ftr-346	1522	42	activities	activity	NOUN
ftr-346	1522	43	can	can	AUX
ftr-346	1522	44	be	be	AUX
ftr-346	1522	45	viewed	view	VERB
ftr-346	1522	46	as	as	ADP
ftr-346	1522	47	significant	significant	ADJ
ftr-346	1522	48	factors	factor	NOUN
ftr-346	1522	49	in	in	ADP
ftr-346	1522	50	creating	create	VERB
ftr-346	1522	51	the	the	DET
ftr-346	1522	52	intangible	intangible	NOUN
ftr-346	1522	53	)	)	PUNCT
ftr-346	1522	54	.	.	PUNCT
ftr-346	1523	1	379	379	NUM
ftr-346	1523	2	.	.	PUNCT
ftr-346	1524	1	see	see	VERB
ftr-346	1524	2	ali	ali	PROPN
ftr-346	1524	3	project	project	PROPN
ftr-346	1524	4	i	i	PROPN
ftr-346	1524	5	,	,	PUNCT
ftr-346	1524	6	supra	supra	PROPN
ftr-346	1524	7	note	note	PROPN
ftr-346	1524	8	14	14	NUM
ftr-346	1524	9	,	,	PUNCT
ftr-346	1524	10	at	at	ADP
ftr-346	1524	11	47	47	NUM
ftr-346	1524	12	.	.	PUNCT
ftr-346	1525	1	380	380	NUM
ftr-346	1525	2	.	.	PUNCT
ftr-346	1526	1	cf	cf	INTJ
ftr-346	1527	1	i	i	PRON
ftr-346	1527	2	d.	d.	PROPN
ftr-346	1527	3	at	at	ADP
ftr-346	1527	4	53	53	NUM
ftr-346	1527	5	-	-	SYM
ftr-346	1527	6	57	57	NUM
ftr-346	1527	7	(	(	PUNCT
ftr-346	1527	8	discussing	discuss	VERB
ftr-346	1527	9	these	these	DET
ftr-346	1527	10	difficulties	difficulty	NOUN
ftr-346	1527	11	)	)	PUNCT
ftr-346	1527	12	.	.	PUNCT
ftr-346	1528	1	in	in	ADP
ftr-346	1528	2	this	this	DET
ftr-346	1528	3	regard	regard	NOUN
ftr-346	1528	4	,	,	PUNCT
ftr-346	1528	5	the	the	DET
ftr-346	1528	6	treasury	treasury	NOUN
ftr-346	1528	7	has	have	AUX
ftr-346	1528	8	issued	issue	VERB
ftr-346	1528	9	regulations	regulation	NOUN
ftr-346	1528	10	that	that	PRON
ftr-346	1528	11	attempt	attempt	VERB
ftr-346	1528	12	to	to	PART
ftr-346	1528	13	address	address	VERB
ftr-346	1528	14	these	these	DET
ftr-346	1528	15	characterization	characterization	NOUN
ftr-346	1528	16	issues	issue	NOUN
ftr-346	1528	17	in	in	ADP
ftr-346	1528	18	the	the	DET
ftr-346	1528	19	context	context	NOUN
ftr-346	1528	20	of	of	ADP
ftr-346	1528	21	transactions	transaction	NOUN
ftr-346	1528	22	involving	involve	VERB
ftr-346	1528	23	computer	computer	NOUN
ftr-346	1528	24	programs	program	NOUN
ftr-346	1528	25	.	.	PUNCT
ftr-346	1529	1	see	see	VERB
ftr-346	1529	2	reg	reg	NOUN
ftr-346	1529	3	.	.	PUNCT
ftr-346	1530	1	§	§	PROPN
ftr-346	1530	2	1.861	1.861	NUM
ftr-346	1530	3	-	-	SYM
ftr-346	1530	4	18	18	NUM
ftr-346	1530	5	.	.	PUNCT
ftr-346	1530	6	2011	2011	NUM
ftr-346	1530	7	]	]	PUNCT
ftr-346	1530	8	639	639	NUM
ftr-346	1530	9	florida	florida	PROPN
ftr-346	1530	10	tax	tax	PROPN
ftr-346	1530	11	review	review	PROPN
ftr-346	1530	12	e.	e.	PROPN
ftr-346	1530	13	income	income	PROPN
ftr-346	1530	14	from	from	ADP
ftr-346	1530	15	the	the	DET
ftr-346	1530	16	sale	sale	NOUN
ftr-346	1530	17	ofinventory	ofinventory	NOUN
ftr-346	1530	18	in	in	ADP
ftr-346	1530	19	using	use	VERB
ftr-346	1530	20	the	the	DET
ftr-346	1530	21	standard	standard	NOUN
ftr-346	1530	22	to	to	PART
ftr-346	1530	23	devise	devise	VERB
ftr-346	1530	24	a	a	DET
ftr-346	1530	25	source	source	NOUN
ftr-346	1530	26	rule	rule	NOUN
ftr-346	1530	27	for	for	ADP
ftr-346	1530	28	income	income	NOUN
ftr-346	1530	29	from	from	ADP
ftr-346	1530	30	the	the	DET
ftr-346	1530	31	sale	sale	NOUN
ftr-346	1530	32	of	of	ADP
ftr-346	1530	33	inventory	inventory	NOUN
ftr-346	1530	34	,	,	PUNCT
ftr-346	1530	35	it	it	PRON
ftr-346	1530	36	is	be	AUX
ftr-346	1530	37	important	important	ADJ
ftr-346	1530	38	to	to	PART
ftr-346	1530	39	distinguish	distinguish	VERB
ftr-346	1530	40	between	between	ADP
ftr-346	1530	41	situations	situation	NOUN
ftr-346	1530	42	where	where	SCONJ
ftr-346	1530	43	the	the	DET
ftr-346	1530	44	taxpayer	taxpayer	NOUN
ftr-346	1530	45	purchased	purchase	VERB
ftr-346	1530	46	the	the	DET
ftr-346	1530	47	inventory	inventory	NOUN
ftr-346	1530	48	and	and	CCONJ
ftr-346	1530	49	where	where	SCONJ
ftr-346	1530	50	the	the	DET
ftr-346	1530	51	taxpayer	taxpayer	NOUN
ftr-346	1530	52	produced	produce	VERB
ftr-346	1530	53	the	the	DET
ftr-346	1530	54	inventory	inventory	NOUN
ftr-346	1530	55	.	.	PUNCT
ftr-346	1531	1	for	for	ADP
ftr-346	1531	2	purchased	purchase	VERB
ftr-346	1531	3	inventory	inventory	NOUN
ftr-346	1531	4	,	,	PUNCT
ftr-346	1531	5	the	the	DET
ftr-346	1531	6	source	source	NOUN
ftr-346	1531	7	of	of	ADP
ftr-346	1531	8	the	the	DET
ftr-346	1531	9	inventory	inventory	NOUN
ftr-346	1531	10	income	income	NOUN
ftr-346	1531	11	should	should	AUX
ftr-346	1531	12	be	be	AUX
ftr-346	1531	13	divided	divide	VERB
ftr-346	1531	14	among	among	ADP
ftr-346	1531	15	the	the	DET
ftr-346	1531	16	taxpayer	taxpayer	NOUN
ftr-346	1531	17	's	's	PART
ftr-346	1531	18	country	country	NOUN
ftr-346	1531	19	of	of	ADP
ftr-346	1531	20	residence	residence	NOUN
ftr-346	1531	21	,	,	PUNCT
ftr-346	1531	22	the	the	DET
ftr-346	1531	23	country	country	NOUN
ftr-346	1531	24	or	or	CCONJ
ftr-346	1531	25	countries	country	NOUN
ftr-346	1531	26	where	where	SCONJ
ftr-346	1531	27	significant	significant	ADJ
ftr-346	1531	28	sales	sale	NOUN
ftr-346	1531	29	activities	activity	NOUN
ftr-346	1531	30	take	take	VERB
ftr-346	1531	31	place	place	NOUN
ftr-346	1531	32	,	,	PUNCT
ftr-346	1531	33	and	and	CCONJ
ftr-346	1531	34	the	the	DET
ftr-346	1531	35	country	country	NOUN
ftr-346	1531	36	in	in	ADP
ftr-346	1531	37	which	which	PRON
ftr-346	1531	38	the	the	DET
ftr-346	1531	39	inventory	inventory	NOUN
ftr-346	1531	40	is	be	AUX
ftr-346	1531	41	used	use	VERB
ftr-346	1531	42	or	or	CCONJ
ftr-346	1531	43	consumed	consume	VERB
ftr-346	1531	44	.	.	PUNCT
ftr-346	1532	1	fixed	fix	VERB
ftr-346	1532	2	percentages	percentage	NOUN
ftr-346	1532	3	should	should	AUX
ftr-346	1532	4	be	be	AUX
ftr-346	1532	5	used	use	VERB
ftr-346	1532	6	to	to	PART
ftr-346	1532	7	divide	divide	VERB
ftr-346	1532	8	the	the	DET
ftr-346	1532	9	income	income	NOUN
ftr-346	1532	10	.	.	PUNCT
ftr-346	1533	1	the	the	DET
ftr-346	1533	2	portion	portion	NOUN
ftr-346	1533	3	assigned	assign	VERB
ftr-346	1533	4	to	to	ADP
ftr-346	1533	5	the	the	DET
ftr-346	1533	6	location	location	NOUN
ftr-346	1533	7	of	of	ADP
ftr-346	1533	8	sales	sale	NOUN
ftr-346	1533	9	activities	activity	NOUN
ftr-346	1533	10	should	should	AUX
ftr-346	1533	11	be	be	AUX
ftr-346	1533	12	further	far	ADV
ftr-346	1533	13	apportioned	apportion	VERB
ftr-346	1533	14	between	between	ADP
ftr-346	1533	15	two	two	NUM
ftr-346	1533	16	or	or	CCONJ
ftr-346	1533	17	more	more	ADJ
ftr-346	1533	18	countries	country	NOUN
ftr-346	1533	19	where	where	SCONJ
ftr-346	1533	20	significant	significant	ADJ
ftr-346	1533	21	sales	sale	NOUN
ftr-346	1533	22	activities	activity	NOUN
ftr-346	1533	23	related	relate	VERB
ftr-346	1533	24	to	to	ADP
ftr-346	1533	25	the	the	DET
ftr-346	1533	26	transaction	transaction	NOUN
ftr-346	1533	27	occur	occur	VERB
ftr-346	1533	28	in	in	ADP
ftr-346	1533	29	multiple	multiple	ADJ
ftr-346	1533	30	countries	country	NOUN
ftr-346	1533	31	;	;	PUNCT
ftr-346	1533	32	"	"	PUNCT
ftr-346	1533	33	'	'	PUNCT
ftr-346	1533	34	such	such	ADJ
ftr-346	1533	35	apportionment	apportionment	NOUN
ftr-346	1533	36	should	should	AUX
ftr-346	1533	37	probably	probably	ADV
ftr-346	1533	38	be	be	AUX
ftr-346	1533	39	done	do	VERB
ftr-346	1533	40	based	base	VERB
ftr-346	1533	41	on	on	ADP
ftr-346	1533	42	the	the	DET
ftr-346	1533	43	ratio	ratio	NOUN
ftr-346	1533	44	of	of	ADP
ftr-346	1533	45	arm	arm	NOUN
ftr-346	1533	46	's	's	PART
ftr-346	1533	47	length	length	NOUN
ftr-346	1533	48	charges	charge	NOUN
ftr-346	1533	49	for	for	ADP
ftr-346	1533	50	the	the	DET
ftr-346	1533	51	activities	activity	NOUN
ftr-346	1533	52	at	at	ADP
ftr-346	1533	53	the	the	DET
ftr-346	1533	54	different	different	ADJ
ftr-346	1533	55	locations	location	NOUN
ftr-346	1533	56	,	,	PUNCT
ftr-346	1533	57	although	although	SCONJ
ftr-346	1533	58	the	the	DET
ftr-346	1533	59	use	use	NOUN
ftr-346	1533	60	of	of	ADP
ftr-346	1533	61	fixed	fix	VERB
ftr-346	1533	62	percentages	percentage	NOUN
ftr-346	1533	63	may	may	AUX
ftr-346	1533	64	be	be	AUX
ftr-346	1533	65	an	an	DET
ftr-346	1533	66	acceptable	acceptable	ADJ
ftr-346	1533	67	alternative	alternative	NOUN
ftr-346	1533	68	.	.	PUNCT
ftr-346	1534	1	this	this	DET
ftr-346	1534	2	source	source	NOUN
ftr-346	1534	3	rule	rule	NOUN
ftr-346	1534	4	recognizes	recognize	VERB
ftr-346	1534	5	the	the	DET
ftr-346	1534	6	related	relate	VERB
ftr-346	1534	7	public	public	ADJ
ftr-346	1534	8	benefits	benefit	NOUN
ftr-346	1534	9	provided	provide	VERB
ftr-346	1534	10	to	to	ADP
ftr-346	1534	11	the	the	DET
ftr-346	1534	12	taxpayer	taxpayer	NOUN
ftr-346	1534	13	by	by	ADP
ftr-346	1534	14	each	each	PRON
ftr-346	1534	15	of	of	ADP
ftr-346	1534	16	the	the	DET
ftr-346	1534	17	residence	residence	NOUN
ftr-346	1534	18	,	,	PUNCT
ftr-346	1534	19	activities	activity	NOUN
ftr-346	1534	20	,	,	PUNCT
ftr-346	1534	21	and	and	CCONJ
ftr-346	1534	22	destination	destination	NOUN
ftr-346	1534	23	countries.382	countries.382	NOUN
ftr-346	1534	24	where	where	SCONJ
ftr-346	1534	25	the	the	DET
ftr-346	1534	26	taxpayer	taxpayer	NOUN
ftr-346	1534	27	produced	produce	VERB
ftr-346	1534	28	the	the	DET
ftr-346	1534	29	inventory	inventory	NOUN
ftr-346	1534	30	,	,	PUNCT
ftr-346	1534	31	the	the	DET
ftr-346	1534	32	source	source	NOUN
ftr-346	1534	33	of	of	ADP
ftr-346	1534	34	the	the	DET
ftr-346	1534	35	inventory	inventory	NOUN
ftr-346	1534	36	income	income	NOUN
ftr-346	1534	37	should	should	AUX
ftr-346	1534	38	be	be	AUX
ftr-346	1534	39	divided	divide	VERB
ftr-346	1534	40	among	among	ADP
ftr-346	1534	41	the	the	DET
ftr-346	1534	42	taxpayer	taxpayer	NOUN
ftr-346	1534	43	's	's	PART
ftr-346	1534	44	country	country	NOUN
ftr-346	1534	45	of	of	ADP
ftr-346	1534	46	residence	residence	NOUN
ftr-346	1534	47	,	,	PUNCT
ftr-346	1534	48	the	the	DET
ftr-346	1534	49	country	country	NOUN
ftr-346	1534	50	(	(	PUNCT
ftr-346	1534	51	or	or	CCONJ
ftr-346	1534	52	countries	country	NOUN
ftr-346	1534	53	)	)	PUNCT
ftr-346	1534	54	where	where	SCONJ
ftr-346	1534	55	significant	significant	ADJ
ftr-346	1534	56	production	production	NOUN
ftr-346	1534	57	activities	activity	NOUN
ftr-346	1534	58	take	take	VERB
ftr-346	1534	59	place	place	NOUN
ftr-346	1534	60	,	,	PUNCT
ftr-346	1534	61	the	the	DET
ftr-346	1534	62	country	country	NOUN
ftr-346	1534	63	(	(	PUNCT
ftr-346	1534	64	or	or	CCONJ
ftr-346	1534	65	countries	country	NOUN
ftr-346	1534	66	)	)	PUNCT
ftr-346	1534	67	where	where	SCONJ
ftr-346	1534	68	significant	significant	ADJ
ftr-346	1534	69	sales	sale	NOUN
ftr-346	1534	70	activities	activity	NOUN
ftr-346	1534	71	take	take	VERB
ftr-346	1534	72	place	place	NOUN
ftr-346	1534	73	,	,	PUNCT
ftr-346	1534	74	and	and	CCONJ
ftr-346	1534	75	the	the	DET
ftr-346	1534	76	country	country	NOUN
ftr-346	1534	77	in	in	ADP
ftr-346	1534	78	which	which	PRON
ftr-346	1534	79	the	the	DET
ftr-346	1534	80	inventory	inventory	NOUN
ftr-346	1534	81	is	be	AUX
ftr-346	1534	82	used	use	VERB
ftr-346	1534	83	or	or	CCONJ
ftr-346	1534	84	consumed	consume	VERB
ftr-346	1534	85	.	.	PUNCT
ftr-346	1535	1	in	in	ADP
ftr-346	1535	2	this	this	DET
ftr-346	1535	3	situation	situation	NOUN
ftr-346	1535	4	,	,	PUNCT
ftr-346	1535	5	portions	portion	NOUN
ftr-346	1535	6	of	of	ADP
ftr-346	1535	7	the	the	DET
ftr-346	1535	8	inventory	inventory	NOUN
ftr-346	1535	9	income	income	NOUN
ftr-346	1535	10	would	would	AUX
ftr-346	1535	11	be	be	AUX
ftr-346	1535	12	assigned	assign	VERB
ftr-346	1535	13	to	to	ADP
ftr-346	1535	14	two	two	NUM
ftr-346	1535	15	different	different	ADJ
ftr-346	1535	16	types	type	NOUN
ftr-346	1535	17	of	of	ADP
ftr-346	1535	18	activities	activity	NOUN
ftr-346	1535	19	production	production	NOUN
ftr-346	1535	20	and	and	CCONJ
ftr-346	1535	21	sales	sale	NOUN
ftr-346	1535	22	.	.	PUNCT
ftr-346	1536	1	fixed	fix	VERB
ftr-346	1536	2	percentages	percentage	NOUN
ftr-346	1536	3	should	should	AUX
ftr-346	1536	4	be	be	AUX
ftr-346	1536	5	used	use	VERB
ftr-346	1536	6	to	to	PART
ftr-346	1536	7	allocate	allocate	VERB
ftr-346	1536	8	the	the	DET
ftr-346	1536	9	inventory	inventory	NOUN
ftr-346	1536	10	income	income	NOUN
ftr-346	1536	11	among	among	ADP
ftr-346	1536	12	the	the	DET
ftr-346	1536	13	three	three	NUM
ftr-346	1536	14	categories	category	NOUN
ftr-346	1536	15	of	of	ADP
ftr-346	1536	16	countries	country	NOUN
ftr-346	1536	17	:	:	PUNCT
ftr-346	1536	18	that	that	PRON
ftr-346	1536	19	is	is	ADV
ftr-346	1536	20	,	,	PUNCT
ftr-346	1536	21	a	a	DET
ftr-346	1536	22	certain	certain	ADJ
ftr-346	1536	23	percentage	percentage	NOUN
ftr-346	1536	24	of	of	ADP
ftr-346	1536	25	the	the	DET
ftr-346	1536	26	income	income	NOUN
ftr-346	1536	27	should	should	AUX
ftr-346	1536	28	be	be	AUX
ftr-346	1536	29	assigned	assign	VERB
ftr-346	1536	30	to	to	ADP
ftr-346	1536	31	the	the	DET
ftr-346	1536	32	residence	residence	NOUN
ftr-346	1536	33	country	country	NOUN
ftr-346	1536	34	,	,	PUNCT
ftr-346	1536	35	a	a	DET
ftr-346	1536	36	certain	certain	ADJ
ftr-346	1536	37	percentage	percentage	NOUN
ftr-346	1536	38	of	of	ADP
ftr-346	1536	39	the	the	DET
ftr-346	1536	40	income	income	NOUN
ftr-346	1536	41	should	should	AUX
ftr-346	1536	42	be	be	AUX
ftr-346	1536	43	assigned	assign	VERB
ftr-346	1536	44	to	to	ADP
ftr-346	1536	45	the	the	DET
ftr-346	1536	46	destination	destination	NOUN
ftr-346	1536	47	country	country	NOUN
ftr-346	1536	48	,	,	PUNCT
ftr-346	1536	49	and	and	CCONJ
ftr-346	1536	50	a	a	DET
ftr-346	1536	51	certain	certain	ADJ
ftr-346	1536	52	percentage	percentage	NOUN
ftr-346	1536	53	of	of	ADP
ftr-346	1536	54	the	the	DET
ftr-346	1536	55	income	income	NOUN
ftr-346	1536	56	should	should	AUX
ftr-346	1536	57	be	be	AUX
ftr-346	1536	58	assigned	assign	VERB
ftr-346	1536	59	to	to	ADP
ftr-346	1536	60	the	the	DET
ftr-346	1536	61	countries	country	NOUN
ftr-346	1536	62	where	where	SCONJ
ftr-346	1536	63	production	production	NOUN
ftr-346	1536	64	and	and	CCONJ
ftr-346	1536	65	sales	sale	NOUN
ftr-346	1536	66	activities	activity	NOUN
ftr-346	1536	67	occur	occur	VERB
ftr-346	1536	68	.	.	PUNCT
ftr-346	1537	1	it	it	PRON
ftr-346	1537	2	would	would	AUX
ftr-346	1537	3	then	then	ADV
ftr-346	1537	4	be	be	AUX
ftr-346	1537	5	necessary	necessary	ADJ
ftr-346	1537	6	to	to	PART
ftr-346	1537	7	further	far	ADV
ftr-346	1537	8	divide	divide	VERB
ftr-346	1537	9	the	the	DET
ftr-346	1537	10	portion	portion	NOUN
ftr-346	1537	11	of	of	ADP
ftr-346	1537	12	the	the	DET
ftr-346	1537	13	income	income	NOUN
ftr-346	1537	14	assigned	assign	VERB
ftr-346	1537	15	to	to	ADP
ftr-346	1537	16	production	production	NOUN
ftr-346	1537	17	and	and	CCONJ
ftr-346	1537	18	sales	sale	NOUN
ftr-346	1537	19	activities	activity	NOUN
ftr-346	1537	20	.	.	PUNCT
ftr-346	1538	1	as	as	SCONJ
ftr-346	1538	2	mentioned	mention	VERB
ftr-346	1538	3	previously	previously	ADV
ftr-346	1538	4	,	,	PUNCT
ftr-346	1538	5	it	it	PRON
ftr-346	1538	6	would	would	AUX
ftr-346	1538	7	be	be	AUX
ftr-346	1538	8	381	381	NUM
ftr-346	1538	9	.	.	PUNCT
ftr-346	1539	1	this	this	PRON
ftr-346	1539	2	can	can	AUX
ftr-346	1539	3	occur	occur	VERB
ftr-346	1539	4	where	where	SCONJ
ftr-346	1539	5	one	one	NUM
ftr-346	1539	6	branch	branch	NOUN
ftr-346	1539	7	is	be	AUX
ftr-346	1539	8	performing	perform	VERB
ftr-346	1539	9	a	a	DET
ftr-346	1539	10	wholesaling	wholesaling	NOUN
ftr-346	1539	11	function	function	NOUN
ftr-346	1539	12	and	and	CCONJ
ftr-346	1539	13	another	another	PRON
ftr-346	1539	14	is	be	AUX
ftr-346	1539	15	performing	perform	VERB
ftr-346	1539	16	a	a	DET
ftr-346	1539	17	retail	retail	ADJ
ftr-346	1539	18	selling	selling	NOUN
ftr-346	1539	19	function	function	NOUN
ftr-346	1539	20	;	;	PUNCT
ftr-346	1539	21	it	it	PRON
ftr-346	1539	22	can	can	AUX
ftr-346	1539	23	also	also	ADV
ftr-346	1539	24	occur	occur	VERB
ftr-346	1539	25	where	where	SCONJ
ftr-346	1539	26	the	the	DET
ftr-346	1539	27	taxpayer	taxpayer	NOUN
ftr-346	1539	28	is	be	AUX
ftr-346	1539	29	either	either	CCONJ
ftr-346	1539	30	a	a	DET
ftr-346	1539	31	wholesaler	wholesaler	NOUN
ftr-346	1539	32	or	or	CCONJ
ftr-346	1539	33	a	a	DET
ftr-346	1539	34	retailer	retailer	NOUN
ftr-346	1539	35	,	,	PUNCT
ftr-346	1539	36	but	but	CCONJ
ftr-346	1539	37	different	different	ADJ
ftr-346	1539	38	functions	function	NOUN
ftr-346	1539	39	are	be	AUX
ftr-346	1539	40	performed	perform	VERB
ftr-346	1539	41	at	at	ADP
ftr-346	1539	42	different	different	ADJ
ftr-346	1539	43	branches	branch	NOUN
ftr-346	1539	44	for	for	ADP
ftr-346	1539	45	example	example	NOUN
ftr-346	1539	46	,	,	PUNCT
ftr-346	1539	47	storage	storage	NOUN
ftr-346	1539	48	and	and	CCONJ
ftr-346	1539	49	shipping	shipping	NOUN
ftr-346	1539	50	at	at	ADP
ftr-346	1539	51	one	one	NUM
ftr-346	1539	52	branch	branch	NOUN
ftr-346	1539	53	with	with	ADP
ftr-346	1539	54	solicitation	solicitation	NOUN
ftr-346	1539	55	and	and	CCONJ
ftr-346	1539	56	negotiation	negotiation	NOUN
ftr-346	1539	57	at	at	ADP
ftr-346	1539	58	another	another	DET
ftr-346	1539	59	branch	branch	NOUN
ftr-346	1539	60	.	.	PUNCT
ftr-346	1540	1	382	382	NUM
ftr-346	1540	2	.	.	PUNCT
ftr-346	1541	1	in	in	ADP
ftr-346	1541	2	this	this	DET
ftr-346	1541	3	regard	regard	NOUN
ftr-346	1541	4	,	,	PUNCT
ftr-346	1541	5	the	the	DET
ftr-346	1541	6	american	american	PROPN
ftr-346	1541	7	law	law	PROPN
ftr-346	1541	8	institute	institute	PROPN
ftr-346	1541	9	found	find	VERB
ftr-346	1541	10	that	that	SCONJ
ftr-346	1541	11	it	it	PRON
ftr-346	1541	12	may	may	AUX
ftr-346	1541	13	be	be	AUX
ftr-346	1541	14	appropriate	appropriate	ADJ
ftr-346	1541	15	for	for	SCONJ
ftr-346	1541	16	inventory	inventory	NOUN
ftr-346	1541	17	income	income	NOUN
ftr-346	1541	18	to	to	PART
ftr-346	1541	19	be	be	AUX
ftr-346	1541	20	sourced	source	VERB
ftr-346	1541	21	in	in	ADP
ftr-346	1541	22	either	either	CCONJ
ftr-346	1541	23	the	the	DET
ftr-346	1541	24	activities	activity	NOUN
ftr-346	1541	25	country	country	NOUN
ftr-346	1541	26	or	or	CCONJ
ftr-346	1541	27	the	the	DET
ftr-346	1541	28	destination	destination	NOUN
ftr-346	1541	29	country	country	NOUN
ftr-346	1541	30	in	in	ADP
ftr-346	1541	31	light	light	NOUN
ftr-346	1541	32	of	of	ADP
ftr-346	1541	33	the	the	DET
ftr-346	1541	34	related	related	ADJ
ftr-346	1541	35	public	public	ADJ
ftr-346	1541	36	benefits	benefit	NOUN
ftr-346	1541	37	provided	provide	VERB
ftr-346	1541	38	by	by	ADP
ftr-346	1541	39	each	each	PRON
ftr-346	1541	40	of	of	ADP
ftr-346	1541	41	these	these	DET
ftr-346	1541	42	countries	country	NOUN
ftr-346	1541	43	.	.	PUNCT
ftr-346	1542	1	see	see	VERB
ftr-346	1542	2	all	all	DET
ftr-346	1542	3	project	project	NOUN
ftr-346	1542	4	i	i	PRON
ftr-346	1542	5	,	,	PUNCT
ftr-346	1542	6	supra	supra	PROPN
ftr-346	1542	7	note	note	PROPN
ftr-346	1542	8	14	14	NUM
ftr-346	1542	9	,	,	PUNCT
ftr-346	1542	10	at	at	ADP
ftr-346	1542	11	20	20	NUM
ftr-346	1542	12	.	.	PUNCT
ftr-346	1543	1	ultimately	ultimately	ADV
ftr-346	1543	2	,	,	PUNCT
ftr-346	1543	3	the	the	DET
ftr-346	1543	4	ali	ali	PROPN
ftr-346	1543	5	settled	settle	VERB
ftr-346	1543	6	on	on	ADP
ftr-346	1543	7	a	a	DET
ftr-346	1543	8	recommended	recommend	VERB
ftr-346	1543	9	rule	rule	NOUN
ftr-346	1543	10	that	that	PRON
ftr-346	1543	11	focuses	focus	VERB
ftr-346	1543	12	primarily	primarily	ADV
ftr-346	1543	13	on	on	ADP
ftr-346	1543	14	the	the	DET
ftr-346	1543	15	country	country	NOUN
ftr-346	1543	16	where	where	SCONJ
ftr-346	1543	17	the	the	DET
ftr-346	1543	18	sales	sale	NOUN
ftr-346	1543	19	activities	activity	NOUN
ftr-346	1543	20	take	take	VERB
ftr-346	1543	21	place	place	NOUN
ftr-346	1543	22	,	,	PUNCT
ftr-346	1543	23	but	but	CCONJ
ftr-346	1543	24	gives	give	VERB
ftr-346	1543	25	weight	weight	NOUN
ftr-346	1543	26	to	to	ADP
ftr-346	1543	27	the	the	DET
ftr-346	1543	28	destination	destination	NOUN
ftr-346	1543	29	country	country	NOUN
ftr-346	1543	30	in	in	ADP
ftr-346	1543	31	certain	certain	ADJ
ftr-346	1543	32	situations	situation	NOUN
ftr-346	1543	33	.	.	PUNCT
ftr-346	1544	1	see	see	VERB
ftr-346	1544	2	i	i	PRON
ftr-346	1544	3	d.	d.	PROPN
ftr-346	1544	4	at	at	ADP
ftr-346	1544	5	23	23	NUM
ftr-346	1544	6	.	.	PUNCT
ftr-346	1545	1	640	640	NUM
ftr-346	1545	2	[	[	NOUN
ftr-346	1545	3	vol	vol	NOUN
ftr-346	1545	4	.	.	PUNCT
ftr-346	1546	1	11:7	11:7	NUM
ftr-346	1546	2	sourcing	sourcing	NOUN
ftr-346	1546	3	income	income	NOUN
ftr-346	1546	4	among	among	ADP
ftr-346	1546	5	nations	nation	NOUN
ftr-346	1546	6	advisable	advisable	ADJ
ftr-346	1546	7	to	to	PART
ftr-346	1546	8	do	do	VERB
ftr-346	1546	9	so	so	ADV
ftr-346	1546	10	based	base	VERB
ftr-346	1546	11	on	on	ADP
ftr-346	1546	12	the	the	DET
ftr-346	1546	13	ratio	ratio	NOUN
ftr-346	1546	14	of	of	ADP
ftr-346	1546	15	arm	arm	NOUN
ftr-346	1546	16	's	's	PART
ftr-346	1546	17	length	length	NOUN
ftr-346	1546	18	charges	charge	NOUN
ftr-346	1546	19	for	for	ADP
ftr-346	1546	20	the	the	DET
ftr-346	1546	21	production	production	NOUN
ftr-346	1546	22	and	and	CCONJ
ftr-346	1546	23	sales	sale	NOUN
ftr-346	1546	24	activities	activity	NOUN
ftr-346	1546	25	.	.	PUNCT
ftr-346	1547	1	as	as	ADP
ftr-346	1547	2	previously	previously	ADV
ftr-346	1547	3	discussed,3	discussed,3	PROPN
ftr-346	1547	4	"	"	PUNCT
ftr-346	1547	5	the	the	DET
ftr-346	1547	6	destination	destination	NOUN
ftr-346	1547	7	country	country	NOUN
ftr-346	1547	8	should	should	AUX
ftr-346	1547	9	have	have	VERB
ftr-346	1547	10	the	the	DET
ftr-346	1547	11	right	right	NOUN
ftr-346	1547	12	to	to	PART
ftr-346	1547	13	tax	tax	VERB
ftr-346	1547	14	a	a	DET
ftr-346	1547	15	portion	portion	NOUN
ftr-346	1547	16	of	of	ADP
ftr-346	1547	17	the	the	DET
ftr-346	1547	18	inventory	inventory	NOUN
ftr-346	1547	19	income	income	NOUN
ftr-346	1547	20	because	because	SCONJ
ftr-346	1547	21	the	the	DET
ftr-346	1547	22	taxpayer	taxpayer	NOUN
ftr-346	1547	23	accesses	access	VERB
ftr-346	1547	24	this	this	DET
ftr-346	1547	25	country	country	NOUN
ftr-346	1547	26	's	's	PART
ftr-346	1547	27	market	market	NOUN
ftr-346	1547	28	by	by	ADP
ftr-346	1547	29	selling	sell	VERB
ftr-346	1547	30	goods	good	NOUN
ftr-346	1547	31	to	to	ADP
ftr-346	1547	32	consumers	consumer	NOUN
ftr-346	1547	33	and	and	CCONJ
ftr-346	1547	34	businesses	business	NOUN
ftr-346	1547	35	located	locate	VERB
ftr-346	1547	36	therein	therein	ADV
ftr-346	1547	37	.	.	PUNCT
ftr-346	1548	1	since	since	SCONJ
ftr-346	1548	2	a	a	DET
ftr-346	1548	3	country	country	NOUN
ftr-346	1548	4	's	's	PART
ftr-346	1548	5	market	market	NOUN
ftr-346	1548	6	is	be	AUX
ftr-346	1548	7	in	in	ADP
ftr-346	1548	8	large	large	ADJ
ftr-346	1548	9	part	part	NOUN
ftr-346	1548	10	a	a	DET
ftr-346	1548	11	product	product	NOUN
ftr-346	1548	12	of	of	ADP
ftr-346	1548	13	government	government	NOUN
ftr-346	1548	14	activities	activity	NOUN
ftr-346	1548	15	,	,	PUNCT
ftr-346	1548	16	the	the	DET
ftr-346	1548	17	destination	destination	NOUN
ftr-346	1548	18	country	country	NOUN
ftr-346	1548	19	is	be	AUX
ftr-346	1548	20	providing	provide	VERB
ftr-346	1548	21	the	the	DET
ftr-346	1548	22	taxpayer	taxpayer	NOUN
ftr-346	1548	23	with	with	ADP
ftr-346	1548	24	important	important	ADJ
ftr-346	1548	25	public	public	ADJ
ftr-346	1548	26	benefits	benefit	NOUN
ftr-346	1548	27	that	that	PRON
ftr-346	1548	28	justify	justify	VERB
ftr-346	1548	29	source	source	NOUN
ftr-346	1548	30	taxation	taxation	NOUN
ftr-346	1548	31	.	.	PUNCT
ftr-346	1549	1	and	and	CCONJ
ftr-346	1549	2	this	this	PRON
ftr-346	1549	3	holds	hold	VERB
ftr-346	1549	4	true	true	ADJ
ftr-346	1549	5	even	even	ADV
ftr-346	1549	6	when	when	SCONJ
ftr-346	1549	7	the	the	DET
ftr-346	1549	8	taxpayer	taxpayer	NOUN
ftr-346	1549	9	has	have	VERB
ftr-346	1549	10	no	no	DET
ftr-346	1549	11	physical	physical	ADJ
ftr-346	1549	12	presence	presence	NOUN
ftr-346	1549	13	in	in	ADP
ftr-346	1549	14	the	the	DET
ftr-346	1549	15	destination	destination	NOUN
ftr-346	1549	16	country	country	NOUN
ftr-346	1549	17	.	.	PUNCT
ftr-346	1550	1	nevertheless	nevertheless	ADV
ftr-346	1550	2	,	,	PUNCT
ftr-346	1550	3	it	it	PRON
ftr-346	1550	4	may	may	AUX
ftr-346	1550	5	be	be	AUX
ftr-346	1550	6	difficult	difficult	ADJ
ftr-346	1550	7	for	for	SCONJ
ftr-346	1550	8	the	the	DET
ftr-346	1550	9	destination	destination	NOUN
ftr-346	1550	10	country	country	NOUN
ftr-346	1550	11	to	to	PART
ftr-346	1550	12	enforce	enforce	VERB
ftr-346	1550	13	a	a	DET
ftr-346	1550	14	source	source	NOUN
ftr-346	1550	15	tax	tax	NOUN
ftr-346	1550	16	where	where	SCONJ
ftr-346	1550	17	goods	good	NOUN
ftr-346	1550	18	are	be	AUX
ftr-346	1550	19	sold	sell	VERB
ftr-346	1550	20	remotely	remotely	ADV
ftr-346	1550	21	to	to	ADP
ftr-346	1550	22	individual	individual	ADJ
ftr-346	1550	23	consumers	consumer	NOUN
ftr-346	1550	24	,	,	PUNCT
ftr-346	1550	25	such	such	ADJ
ftr-346	1550	26	as	as	ADP
ftr-346	1550	27	in	in	ADP
ftr-346	1550	28	the	the	DET
ftr-346	1550	29	case	case	NOUN
ftr-346	1550	30	of	of	ADP
ftr-346	1550	31	electronic	electronic	ADJ
ftr-346	1550	32	commerce	commerce	NOUN
ftr-346	1550	33	.	.	PUNCT
ftr-346	1551	1	consequently	consequently	ADV
ftr-346	1551	2	,	,	PUNCT
ftr-346	1551	3	as	as	ADP
ftr-346	1551	4	with	with	ADP
ftr-346	1551	5	remote	remote	ADJ
ftr-346	1551	6	services	service	NOUN
ftr-346	1551	7	,	,	PUNCT
ftr-346	1551	8	applying	apply	VERB
ftr-346	1551	9	the	the	DET
ftr-346	1551	10	destination	destination	NOUN
ftr-346	1551	11	component	component	NOUN
ftr-346	1551	12	of	of	ADP
ftr-346	1551	13	the	the	DET
ftr-346	1551	14	source	source	NOUN
ftr-346	1551	15	rule	rule	NOUN
ftr-346	1551	16	to	to	ADP
ftr-346	1551	17	remote	remote	ADJ
ftr-346	1551	18	sales	sale	NOUN
ftr-346	1551	19	of	of	ADP
ftr-346	1551	20	consumer	consumer	NOUN
ftr-346	1551	21	goods	good	NOUN
ftr-346	1551	22	would	would	AUX
ftr-346	1551	23	need	need	VERB
ftr-346	1551	24	to	to	PART
ftr-346	1551	25	be	be	AUX
ftr-346	1551	26	conditioned	condition	VERB
ftr-346	1551	27	on	on	ADP
ftr-346	1551	28	the	the	DET
ftr-346	1551	29	creation	creation	NOUN
ftr-346	1551	30	of	of	ADP
ftr-346	1551	31	adequate	adequate	ADJ
ftr-346	1551	32	mechanisms	mechanism	NOUN
ftr-346	1551	33	for	for	ADP
ftr-346	1551	34	enforcing	enforce	VERB
ftr-346	1551	35	a	a	DET
ftr-346	1551	36	source	source	NOUN
ftr-346	1551	37	tax	tax	NOUN
ftr-346	1551	38	.	.	PUNCT
ftr-346	1552	1	5	5	NUM
ftr-346	1553	1	v.	v.	ADP
ftr-346	1553	2	conclusion	conclusion	NOUN
ftr-346	1553	3	the	the	DET
ftr-346	1553	4	current	current	ADJ
ftr-346	1553	5	source	source	NOUN
ftr-346	1553	6	of	of	ADP
ftr-346	1553	7	income	income	NOUN
ftr-346	1553	8	rules	rule	NOUN
ftr-346	1553	9	used	use	VERB
ftr-346	1553	10	in	in	ADP
ftr-346	1553	11	the	the	DET
ftr-346	1553	12	united	united	PROPN
ftr-346	1553	13	states	states	PROPN
ftr-346	1553	14	and	and	CCONJ
ftr-346	1553	15	other	other	ADJ
ftr-346	1553	16	countries	country	NOUN
ftr-346	1553	17	are	be	AUX
ftr-346	1553	18	crucial	crucial	ADJ
ftr-346	1553	19	to	to	ADP
ftr-346	1553	20	the	the	DET
ftr-346	1553	21	functioning	functioning	NOUN
ftr-346	1553	22	of	of	ADP
ftr-346	1553	23	the	the	DET
ftr-346	1553	24	international	international	ADJ
ftr-346	1553	25	tax	tax	NOUN
ftr-346	1553	26	rules	rule	NOUN
ftr-346	1553	27	because	because	SCONJ
ftr-346	1553	28	they	they	PRON
ftr-346	1553	29	essentially	essentially	ADV
ftr-346	1553	30	establish	establish	VERB
ftr-346	1553	31	the	the	DET
ftr-346	1553	32	contours	contours	NOUN
ftr-346	1553	33	of	of	ADP
ftr-346	1553	34	tax	tax	NOUN
ftr-346	1553	35	jurisdiction	jurisdiction	NOUN
ftr-346	1553	36	that	that	PRON
ftr-346	1553	37	is	be	AUX
ftr-346	1553	38	exercised	exercise	VERB
ftr-346	1553	39	by	by	ADP
ftr-346	1553	40	countries	country	NOUN
ftr-346	1553	41	.	.	PUNCT
ftr-346	1554	1	however	however	ADV
ftr-346	1554	2	,	,	PUNCT
ftr-346	1554	3	the	the	DET
ftr-346	1554	4	current	current	ADJ
ftr-346	1554	5	approach	approach	NOUN
ftr-346	1554	6	for	for	ADP
ftr-346	1554	7	sourcing	source	VERB
ftr-346	1554	8	income	income	NOUN
ftr-346	1554	9	suffers	suffer	VERB
ftr-346	1554	10	from	from	ADP
ftr-346	1554	11	a	a	DET
ftr-346	1554	12	lack	lack	NOUN
ftr-346	1554	13	of	of	ADP
ftr-346	1554	14	coherence	coherence	NOUN
ftr-346	1554	15	and	and	CCONJ
ftr-346	1554	16	international	international	ADJ
ftr-346	1554	17	conformity	conformity	NOUN
ftr-346	1554	18	.	.	PUNCT
ftr-346	1555	1	this	this	DET
ftr-346	1555	2	article	article	NOUN
ftr-346	1555	3	addresses	address	VERB
ftr-346	1555	4	both	both	PRON
ftr-346	1555	5	of	of	ADP
ftr-346	1555	6	these	these	DET
ftr-346	1555	7	problems	problem	NOUN
ftr-346	1555	8	by	by	ADP
ftr-346	1555	9	offering	offer	VERB
ftr-346	1555	10	an	an	DET
ftr-346	1555	11	equity	equity	NOUN
ftr-346	1555	12	-	-	PUNCT
ftr-346	1555	13	based	base	VERB
ftr-346	1555	14	approach	approach	NOUN
ftr-346	1555	15	for	for	ADP
ftr-346	1555	16	.	.	PUNCT
ftr-346	1556	1	sourcing	source	VERB
ftr-346	1556	2	income	income	NOUN
ftr-346	1556	3	that	that	PRON
ftr-346	1556	4	has	have	VERB
ftr-346	1556	5	the	the	DET
ftr-346	1556	6	potential	potential	NOUN
ftr-346	1556	7	for	for	ADP
ftr-346	1556	8	being	be	AUX
ftr-346	1556	9	adopted	adopt	VERB
ftr-346	1556	10	by	by	ADP
ftr-346	1556	11	countries	country	NOUN
ftr-346	1556	12	on	on	ADP
ftr-346	1556	13	a	a	DET
ftr-346	1556	14	multilateral	multilateral	ADJ
ftr-346	1556	15	basis	basis	NOUN
ftr-346	1556	16	.	.	PUNCT
ftr-346	1557	1	by	by	ADP
ftr-346	1557	2	basing	base	VERB
ftr-346	1557	3	the	the	DET
ftr-346	1557	4	source	source	NOUN
ftr-346	1557	5	rules	rule	NOUN
ftr-346	1557	6	on	on	ADP
ftr-346	1557	7	a	a	DET
ftr-346	1557	8	benefits	benefit	NOUN
ftr-346	1557	9	principle	principle	NOUN
ftr-346	1557	10	-	-	PUNCT
ftr-346	1557	11	based	base	VERB
ftr-346	1557	12	standard	standard	NOUN
ftr-346	1557	13	that	that	PRON
ftr-346	1557	14	allows	allow	VERB
ftr-346	1557	15	income	income	NOUN
ftr-346	1557	16	source	source	NOUN
ftr-346	1557	17	to	to	PART
ftr-346	1557	18	be	be	AUX
ftr-346	1557	19	divided	divide	VERB
ftr-346	1557	20	when	when	SCONJ
ftr-346	1557	21	appropriate	appropriate	ADJ
ftr-346	1557	22	,	,	PUNCT
ftr-346	1557	23	this	this	DET
ftr-346	1557	24	article	article	NOUN
ftr-346	1557	25	seeks	seek	VERB
ftr-346	1557	26	to	to	PART
ftr-346	1557	27	rationalize	rationalize	VERB
ftr-346	1557	28	and	and	CCONJ
ftr-346	1557	29	harmonize	harmonize	VERB
ftr-346	1557	30	the	the	DET
ftr-346	1557	31	provisions	provision	NOUN
ftr-346	1557	32	used	use	VERB
ftr-346	1557	33	to	to	PART
ftr-346	1557	34	source	source	VERB
ftr-346	1557	35	income	income	NOUN
ftr-346	1557	36	for	for	ADP
ftr-346	1557	37	purposes	purpose	NOUN
ftr-346	1557	38	of	of	ADP
ftr-346	1557	39	taxing	tax	VERB
ftr-346	1557	40	cross	cross	ADJ
ftr-346	1557	41	-	-	ADJ
ftr-346	1557	42	border	border	ADJ
ftr-346	1557	43	investment	investment	NOUN
ftr-346	1557	44	and	and	CCONJ
ftr-346	1557	45	business	business	NOUN
ftr-346	1557	46	activities	activity	NOUN
ftr-346	1557	47	.	.	PUNCT
ftr-346	1558	1	383	383	NUM
ftr-346	1558	2	.	.	PUNCT
ftr-346	1559	1	where	where	SCONJ
ftr-346	1559	2	production	production	NOUN
ftr-346	1559	3	activities	activity	NOUN
ftr-346	1559	4	occur	occur	VERB
ftr-346	1559	5	at	at	ADP
ftr-346	1559	6	more	more	ADJ
ftr-346	1559	7	than	than	ADP
ftr-346	1559	8	one	one	NUM
ftr-346	1559	9	location	location	NOUN
ftr-346	1559	10	,	,	PUNCT
ftr-346	1559	11	the	the	DET
ftr-346	1559	12	portion	portion	NOUN
ftr-346	1559	13	assigned	assign	VERB
ftr-346	1559	14	to	to	ADP
ftr-346	1559	15	production	production	NOUN
ftr-346	1559	16	activities	activity	NOUN
ftr-346	1559	17	should	should	AUX
ftr-346	1559	18	be	be	AUX
ftr-346	1559	19	further	far	ADV
ftr-346	1559	20	divided	divide	VERB
ftr-346	1559	21	.	.	PUNCT
ftr-346	1560	1	an	an	DET
ftr-346	1560	2	asset	asset	NOUN
ftr-346	1560	3	-	-	PUNCT
ftr-346	1560	4	based	base	VERB
ftr-346	1560	5	apportionment	apportionment	NOUN
ftr-346	1560	6	method	method	NOUN
ftr-346	1560	7	could	could	AUX
ftr-346	1560	8	be	be	AUX
ftr-346	1560	9	used	use	VERB
ftr-346	1560	10	for	for	ADP
ftr-346	1560	11	this	this	DET
ftr-346	1560	12	purpose	purpose	NOUN
ftr-346	1560	13	.	.	PUNCT
ftr-346	1561	1	see	see	VERB
ftr-346	1561	2	reg	reg	NOUN
ftr-346	1561	3	.	.	PUNCT
ftr-346	1562	1	§	§	PROPN
ftr-346	1562	2	1.863	1.863	NUM
ftr-346	1562	3	-	-	SYM
ftr-346	1562	4	3(c	3(c	NUM
ftr-346	1562	5	)	)	PUNCT
ftr-346	1562	6	(	(	PUNCT
ftr-346	1562	7	employing	employ	VERB
ftr-346	1562	8	this	this	DET
ftr-346	1562	9	approach	approach	NOUN
ftr-346	1562	10	under	under	ADP
ftr-346	1562	11	current	current	ADJ
ftr-346	1562	12	u.s	u.s	PROPN
ftr-346	1562	13	.	.	PROPN
ftr-346	1562	14	law	law	PROPN
ftr-346	1562	15	)	)	PUNCT
ftr-346	1562	16	.	.	PUNCT
ftr-346	1563	1	384	384	NUM
ftr-346	1563	2	.	.	PUNCT
ftr-346	1563	3	see	see	VERB
ftr-346	1563	4	supra	supra	PROPN
ftr-346	1563	5	notes	note	VERB
ftr-346	1563	6	244	244	NUM
ftr-346	1563	7	-	-	SYM
ftr-346	1563	8	48	48	NUM
ftr-346	1563	9	and	and	CCONJ
ftr-346	1563	10	accompanying	accompany	VERB
ftr-346	1563	11	text	text	NOUN
ftr-346	1563	12	.	.	PUNCT
ftr-346	1564	1	385	385	NUM
ftr-346	1564	2	.	.	PUNCT
ftr-346	1565	1	see	see	VERB
ftr-346	1565	2	supra	supra	PROPN
ftr-346	1565	3	note	note	PROPN
ftr-346	1565	4	364	364	NUM
ftr-346	1565	5	and	and	CCONJ
ftr-346	1565	6	accompanying	accompany	VERB
ftr-346	1565	7	text	text	NOUN
ftr-346	1565	8	.	.	PUNCT
ftr-346	1566	1	6412011	6412011	NUM
ftr-346	1566	2	]	]	PUNCT