id	sid	tid	token	lemma	pos
ftr-351	1	1	florida	florida	PROPN
ftr-351	1	2	tax	tax	PROPN
ftr-351	1	3	review	review	NOUN
ftr-351	1	4	volume	volume	NOUN
ftr-351	1	5	10	10	NUM
ftr-351	1	6	2009	2009	NUM
ftr-351	1	7	number	number	NOUN
ftr-351	1	8	i	i	PRON
ftr-351	1	9	understanding	understand	VERB
ftr-351	1	10	the	the	DET
ftr-351	1	11	oecd	oecd	PROPN
ftr-351	1	12	model	model	PROPN
ftr-351	1	13	tax	tax	PROPN
ftr-351	1	14	convention	convention	PROPN
ftr-351	1	15	:	:	PUNCT
ftr-351	1	16	the	the	DET
ftr-351	1	17	lesson	lesson	NOUN
ftr-351	1	18	of	of	ADP
ftr-351	1	19	history	history	NOUN
ftr-351	1	20	by	by	ADP
ftr-351	1	21	john	john	PROPN
ftr-351	1	22	f.	f.	PROPN
ftr-351	1	23	avery	avery	PROPN
ftr-351	1	24	jones	jones	PROPN
ftr-351	1	25	,	,	PUNCT
ftr-351	1	26	cbe	cbe	PROPN
ftr-351	1	27	*	*	PROPN
ftr-351	1	28	i.	i.	PROPN
ftr-351	1	29	introduction	introduction	NOUN
ftr-351	1	30	.....................................................	.....................................................	PUNCT
ftr-351	1	31	3	3	NUM
ftr-351	1	32	a.	a.	NOUN
ftr-351	1	33	direct	direct	PROPN
ftr-351	1	34	taxation	taxation	NOUN
ftr-351	1	35	........................	........................	PUNCT
ftr-351	1	36	...........	...........	PUNCT
ftr-351	1	37	5	5	NUM
ftr-351	1	38	b.	b.	PROPN
ftr-351	1	39	indirect	indirect	ADJ
ftr-351	1	40	taxation	taxation	NOUN
ftr-351	1	41	.	.	PUNCT
ftr-351	2	1	..................................	..................................	PUNCT
ftr-351	3	1	5	5	NUM
ftr-351	3	2	c.	c.	NOUN
ftr-351	3	3	standardization	standardization	NOUN
ftr-351	3	4	of	of	ADP
ftr-351	3	5	concepts	concept	NOUN
ftr-351	3	6	............	............	PUNCT
ftr-351	4	1	5	5	X
ftr-351	4	2	.........	.........	SYM
ftr-351	4	3	5	5	NUM
ftr-351	4	4	d.	d.	PROPN
ftr-351	4	5	inequalities	inequality	NOUN
ftr-351	4	6	in	in	ADP
ftr-351	4	7	taxation	taxation	NOUN
ftr-351	4	8	on	on	ADP
ftr-351	4	9	grounds	ground	NOUN
ftr-351	4	10	ofnationality	ofnationality	NOUN
ftr-351	4	11	..................	..................	PUNCT
ftr-351	4	12	5	5	NUM
ftr-351	4	13	ii	ii	NOUN
ftr-351	4	14	.	.	PUNCT
ftr-351	5	1	the	the	DET
ftr-351	5	2	lessons	lesson	NOUN
ftr-351	5	3	of	of	ADP
ftr-351	5	4	history	history	NOUN
ftr-351	5	5	in	in	ADP
ftr-351	5	6	relation	relation	NOUN
ftr-351	5	7	to	to	ADP
ftr-351	5	8	some	some	DET
ftr-351	5	9	definitions	definition	NOUN
ftr-351	5	10	in	in	ADP
ftr-351	5	11	the	the	DET
ftr-351	5	12	model	model	NOUN
ftr-351	5	13	............	............	PUNCT
ftr-351	5	14	6	6	X
ftr-351	5	15	..............	..............	NUM
ftr-351	5	16	........................	........................	PUNCT
ftr-351	5	17	6	6	NUM
ftr-351	5	18	a.	a.	NOUN
ftr-351	5	19	the	the	DET
ftr-351	5	20	definitions	definition	NOUN
ftr-351	5	21	of	of	ADP
ftr-351	5	22	"	"	PUNCT
ftr-351	5	23	person	person	NOUN
ftr-351	5	24	"	"	PUNCT
ftr-351	5	25	and	and	CCONJ
ftr-351	5	26	"	"	PUNCT
ftr-351	5	27	company	company	NOUN
ftr-351	5	28	...	...	PUNCT
ftr-351	5	29	..........	..........	PUNCT
ftr-351	5	30	6	6	NUM
ftr-351	5	31	b.	b.	NOUN
ftr-351	5	32	the	the	DET
ftr-351	5	33	definition	definition	NOUN
ftr-351	5	34	ofdividend	ofdividend	VERB
ftr-351	5	35	..........................	..........................	PROPN
ftr-351	5	36	11	11	NUM
ftr-351	5	37	c.	c.	NOUN
ftr-351	5	38	the	the	DET
ftr-351	5	39	definition	definition	NOUN
ftr-351	5	40	of	of	ADP
ftr-351	5	41	interest	interest	NOUN
ftr-351	5	42	.	.	PUNCT
ftr-351	6	1	.................	.................	PUNCT
ftr-351	7	1	..........	..........	PUNCT
ftr-351	8	1	14	14	NUM
ftr-351	8	2	d.	d.	PROPN
ftr-351	8	3	residence	residence	PROPN
ftr-351	8	4	..................................	..................................	PUNCT
ftr-351	8	5	.....	.....	PUNCT
ftr-351	9	1	16	16	NUM
ftr-351	9	2	e.	e.	PROPN
ftr-351	9	3	the	the	DET
ftr-351	9	4	expressions	expression	NOUN
ftr-351	9	5	used	use	VERB
ftr-351	9	6	in	in	ADP
ftr-351	9	7	the	the	DET
ftr-351	9	8	residence	residence	NOUN
ftr-351	9	9	tie	tie	NOUN
ftr-351	9	10	-	-	PUNCT
ftr-351	9	11	breaker	breaker	NOUN
ftr-351	9	12	for	for	ADP
ftr-351	9	13	individuals	individual	NOUN
ftr-351	9	14	.......................	.......................	PUNCT
ftr-351	9	15	8	8	NUM
ftr-351	9	16	....	....	PUNCT
ftr-351	9	17	............	............	PUNCT
ftr-351	9	18	18	18	NUM
ftr-351	9	19	f.	f.	PROPN
ftr-351	9	20	place	place	NOUN
ftr-351	9	21	of	of	ADP
ftr-351	9	22	effective	effective	ADJ
ftr-351	9	23	management	management	NOUN
ftr-351	9	24	in	in	ADP
ftr-351	9	25	the	the	DET
ftr-351	9	26	residence	residence	NOUN
ftr-351	9	27	tie	tie	NOUN
ftr-351	9	28	-	-	PUNCT
ftr-351	9	29	breaker	breaker	NOUN
ftr-351	9	30	for	for	ADP
ftr-351	9	31	companies	company	NOUN
ftr-351	9	32	...............	...............	PUNCT
ftr-351	9	33	..................	..................	PUNCT
ftr-351	10	1	.....	.....	PUNCT
ftr-351	10	2	21	21	NUM
ftr-351	10	3	g.	g.	NOUN
ftr-351	10	4	article	article	NOUN
ftr-351	10	5	1	1	NUM
ftr-351	10	6	...........................................	...........................................	SYM
ftr-351	10	7	23	23	NUM
ftr-351	10	8	h.	h.	NOUN
ftr-351	10	9	permanent	permanent	ADJ
ftr-351	10	10	establishment	establishment	NOUN
ftr-351	10	11	.............	.............	PUNCT
ftr-351	10	12	.............	.............	PUNCT
ftr-351	11	1	24	24	NUM
ftr-351	11	2	1	1	NUM
ftr-351	11	3	.	.	PUNCT
ftr-351	12	1	the	the	DET
ftr-351	12	2	list	list	NOUN
ftr-351	12	3	ofitems	ofitem	VERB
ftr-351	12	4	that	that	SCONJ
ftr-351	12	5	permanent	permanent	ADJ
ftr-351	12	6	establishments	establishment	NOUN
ftr-351	12	7	includes	include	VERB
ftr-351	12	8	especially	especially	ADV
ftr-351	12	9	...........................	...........................	PUNCT
ftr-351	12	10	24	24	NUM
ftr-351	12	11	2	2	NUM
ftr-351	12	12	.	.	PUNCT
ftr-351	13	1	the	the	DET
ftr-351	13	2	exclusion	exclusion	NOUN
ftr-351	13	3	for	for	ADP
ftr-351	13	4	a	a	DET
ftr-351	13	5	stock	stock	NOUN
ftr-351	13	6	of	of	ADP
ftr-351	13	7	goods	good	NOUN
ftr-351	13	8	......	......	PUNCT
ftr-351	13	9	.........	.........	PUNCT
ftr-351	14	1	25	25	NUM
ftr-351	14	2	3	3	NUM
ftr-351	14	3	.	.	PUNCT
ftr-351	15	1	how	how	SCONJ
ftr-351	15	2	the	the	DET
ftr-351	15	3	taisei	taisei	VERB
ftr-351	15	4	problem	problem	NOUN
ftr-351	15	5	arose	arise	VERB
ftr-351	15	6	.......	.......	PUNCT
ftr-351	16	1	...................	...................	PUNCT
ftr-351	17	1	26	26	NUM
ftr-351	17	2	4	4	NUM
ftr-351	17	3	.	.	PUNCT
ftr-351	18	1	the	the	DET
ftr-351	18	2	priority	priority	NOUN
ftr-351	18	3	rule	rule	NOUN
ftr-351	18	4	now	now	ADV
ftr-351	18	5	in	in	ADP
ftr-351	18	6	article	article	NOUN
ftr-351	18	7	7(7	7(7	NUM
ftr-351	18	8	)	)	PUNCT
ftr-351	18	9	.........................	.........................	PUNCT
ftr-351	18	10	27	27	NUM
ftr-351	18	11	5	5	NUM
ftr-351	18	12	.	.	PUNCT
ftr-351	19	1	conclusion	conclusion	NOUN
ftr-351	19	2	on	on	ADP
ftr-351	19	3	the	the	DET
ftr-351	19	4	definitions	definition	NOUN
ftr-351	19	5	..................	..................	PUNCT
ftr-351	20	1	28	28	NUM
ftr-351	20	2	iii	iii	NOUN
ftr-351	20	3	.	.	PUNCT
ftr-351	20	4	non	non	ADJ
ftr-351	20	5	-	-	NOUN
ftr-351	20	6	discrimination	discrimination	ADJ
ftr-351	20	7	........................................	........................................	PUNCT
ftr-351	20	8	28	28	NUM
ftr-351	20	9	a.	a.	NOUN
ftr-351	20	10	the	the	DET
ftr-351	20	11	nationality	nationality	NOUN
ftr-351	20	12	non	non	ADJ
ftr-351	20	13	-	-	ADJ
ftr-351	20	14	discrimination	discrimination	ADJ
ftr-351	20	15	provision	provision	NOUN
ftr-351	20	16	.	.	PUNCT
ftr-351	21	1	...........	...........	PUNCT
ftr-351	22	1	28	28	NUM
ftr-351	22	2	b.	b.	PROPN
ftr-351	22	3	non	non	NOUN
ftr-351	22	4	-	-	NOUN
ftr-351	22	5	discrimination	discrimination	NOUN
ftr-351	22	6	was	be	AUX
ftr-351	22	7	intended	intend	VERB
ftr-351	22	8	to	to	PART
ftr-351	22	9	be	be	AUX
ftr-351	22	10	dealt	deal	VERB
ftr-351	22	11	with	with	ADP
ftr-351	22	12	in	in	ADP
ftr-351	22	13	a	a	DET
ftr-351	22	14	multilateral	multilateral	ADJ
ftr-351	22	15	treaty	treaty	NOUN
ftr-351	22	16	..........................	..........................	PUNCT
ftr-351	22	17	30	30	NUM
ftr-351	22	18	c.	c.	NOUN
ftr-351	22	19	in	in	ADP
ftr-351	22	20	the	the	DET
ftr-351	22	21	same	same	ADJ
ftr-351	22	22	circumstances	circumstance	NOUN
ftr-351	22	23	......................	......................	PUNCT
ftr-351	23	1	32	32	NUM
ftr-351	23	2	*	*	PUNCT
ftr-351	23	3	judge	judge	NOUN
ftr-351	23	4	of	of	ADP
ftr-351	23	5	the	the	DET
ftr-351	23	6	upper	upper	ADJ
ftr-351	23	7	tribunal	tribunal	NOUN
ftr-351	23	8	(	(	PUNCT
ftr-351	23	9	tax	tax	NOUN
ftr-351	23	10	and	and	CCONJ
ftr-351	23	11	chancery	chancery	NOUN
ftr-351	23	12	chamber	chamber	PROPN
ftr-351	23	13	)	)	PUNCT
ftr-351	23	14	.	.	PUNCT
ftr-351	24	1	1	1	NUM
ftr-351	24	2	2	2	NUM
ftr-351	24	3	florida	florida	PROPN
ftr-351	24	4	tax	tax	NOUN
ftr-351	24	5	review	review	NOUN
ftr-351	24	6	[	[	X
ftr-351	24	7	vol	vol	NOUN
ftr-351	24	8	.	.	PUNCT
ftr-351	25	1	10:1	10:1	PROPN
ftr-351	25	2	d.	d.	PROPN
ftr-351	25	3	other	other	ADJ
ftr-351	25	4	or	or	CCONJ
ftr-351	25	5	more	more	ADV
ftr-351	25	6	burdensome	burdensome	ADJ
ftr-351	25	7	taxation	taxation	NOUN
ftr-351	25	8	or	or	CCONJ
ftr-351	25	9	requirements	requirement	NOUN
ftr-351	25	10	connected	connect	VERB
ftr-351	25	11	therewith	therewith	NOUN
ftr-351	25	12	.............................	.............................	PUNCT
ftr-351	26	1	33	33	NUM
ftr-351	26	2	e.	e.	PROPN
ftr-351	26	3	public	public	ADJ
ftr-351	26	4	bodies	body	NOUN
ftr-351	26	5	and	and	CCONJ
ftr-351	26	6	charities	charity	NOUN
ftr-351	26	7	........................	........................	PUNCT
ftr-351	27	1	34	34	NUM
ftr-351	27	2	f.	f.	NOUN
ftr-351	27	3	the	the	DET
ftr-351	27	4	permanent	permanent	ADJ
ftr-351	27	5	establishment	establishment	NOUN
ftr-351	27	6	non	non	ADJ
ftr-351	27	7	-	-	ADJ
ftr-351	27	8	discrimination	discrimination	ADJ
ftr-351	27	9	provision	provision	NOUN
ftr-351	27	10	..	..	PUNCT
ftr-351	27	11	36	36	NUM
ftr-351	27	12	g.	g.	NOUN
ftr-351	27	13	enterprise	enterprise	NOUN
ftr-351	27	14	.....................................	.....................................	PUNCT
ftr-351	27	15	37	37	NUM
ftr-351	27	16	h.	h.	NOUN
ftr-351	27	17	not	not	PART
ftr-351	27	18	less	less	ADV
ftr-351	27	19	favourably	favourably	ADV
ftr-351	27	20	levied	levy	VERB
ftr-351	27	21	........................	........................	PUNCT
ftr-351	27	22	39	39	NUM
ftr-351	27	23	i.	i.	NOUN
ftr-351	27	24	the	the	DET
ftr-351	27	25	ownership	ownership	NOUN
ftr-351	27	26	non	non	ADJ
ftr-351	27	27	-	-	ADJ
ftr-351	27	28	discrimination	discrimination	ADJ
ftr-351	27	29	provision	provision	NOUN
ftr-351	27	30	.	.	PUNCT
ftr-351	28	1	...........	...........	PUNCT
ftr-351	29	1	40	40	NUM
ftr-351	29	2	j	j	NOUN
ftr-351	29	3	the	the	DET
ftr-351	29	4	deduction	deduction	NOUN
ftr-351	29	5	non	non	ADJ
ftr-351	29	6	-	-	ADJ
ftr-351	29	7	discrimination	discrimination	ADJ
ftr-351	29	8	provision	provision	NOUN
ftr-351	29	9	.	.	PUNCT
ftr-351	29	10	............	............	PUNCT
ftr-351	30	1	48	48	NUM
ftr-351	30	2	k.	k.	NOUN
ftr-351	30	3	taxes	taxis	NOUN
ftr-351	30	4	ofevery	ofevery	NOUN
ftr-351	30	5	kind	kind	NOUN
ftr-351	30	6	and	and	CCONJ
ftr-351	30	7	description	description	NOUN
ftr-351	30	8	.............	.............	PUNCT
ftr-351	31	1	.....	.....	PUNCT
ftr-351	31	2	48	48	NUM
ftr-351	31	3	l.	l.	PROPN
ftr-351	31	4	conclusion	conclusion	NOUN
ftr-351	31	5	on	on	ADP
ftr-351	31	6	non	non	ADJ
ftr-351	31	7	-	-	NOUN
ftr-351	31	8	discrimination	discrimination	ADJ
ftr-351	31	9	...................	...................	PUNCT
ftr-351	31	10	48	48	NUM
ftr-351	31	11	understanding	understand	VERB
ftr-351	31	12	the	the	DET
ftr-351	31	13	oecd	oecd	PROPN
ftr-351	31	14	model	model	PROPN
ftr-351	31	15	tax	tax	PROPN
ftr-351	31	16	convention	convention	PROPN
ftr-351	31	17	i.	i.	PROPN
ftr-351	31	18	introduction	introduction	NOUN
ftr-351	31	19	an	an	DET
ftr-351	31	20	important	important	ADJ
ftr-351	31	21	recent	recent	ADJ
ftr-351	31	22	development	development	NOUN
ftr-351	31	23	in	in	ADP
ftr-351	31	24	international	international	ADJ
ftr-351	31	25	taxation	taxation	NOUN
ftr-351	31	26	is	be	AUX
ftr-351	31	27	the	the	DET
ftr-351	31	28	publication	publication	NOUN
ftr-351	31	29	of	of	ADP
ftr-351	31	30	the	the	DET
ftr-351	31	31	oeec	oeec	NOUN
ftr-351	31	32	(	(	PUNCT
ftr-351	31	33	the	the	DET
ftr-351	31	34	forerunner	forerunner	NOUN
ftr-351	31	35	of	of	ADP
ftr-351	31	36	the	the	DET
ftr-351	31	37	oecd	oecd	PROPN
ftr-351	31	38	when	when	SCONJ
ftr-351	31	39	it	it	PRON
ftr-351	31	40	was	be	AUX
ftr-351	31	41	a	a	DET
ftr-351	31	42	purely	purely	ADV
ftr-351	31	43	european	european	ADJ
ftr-351	31	44	organization	organization	NOUN
ftr-351	31	45	,	,	PUNCT
ftr-351	31	46	although	although	SCONJ
ftr-351	31	47	representatives	representative	NOUN
ftr-351	31	48	from	from	ADP
ftr-351	31	49	the	the	DET
ftr-351	31	50	united	united	PROPN
ftr-351	31	51	states	states	PROPN
ftr-351	31	52	and	and	CCONJ
ftr-351	31	53	canada	canada	PROPN
ftr-351	31	54	were	be	AUX
ftr-351	31	55	also	also	ADV
ftr-351	31	56	present	present	ADJ
ftr-351	31	57	at	at	ADP
ftr-351	31	58	the	the	DET
ftr-351	31	59	discussions	discussion	NOUN
ftr-351	31	60	on	on	ADP
ftr-351	31	61	tax	tax	NOUN
ftr-351	31	62	treaties	treaty	NOUN
ftr-351	31	63	)	)	PUNCT
ftr-351	31	64	archives	archive	NOUN
ftr-351	31	65	on	on	ADP
ftr-351	31	66	the	the	DET
ftr-351	31	67	development	development	NOUN
ftr-351	31	68	of	of	ADP
ftr-351	31	69	tax	tax	NOUN
ftr-351	31	70	treaties	treaty	NOUN
ftr-351	31	71	in	in	ADP
ftr-351	31	72	a	a	DET
ftr-351	31	73	website	website	NOUN
ftr-351	31	74	http://www.taxtreatieshistory.org/	http://www.taxtreatieshistory.org/	NOUN
ftr-351	31	75	organized	organize	VERB
ftr-351	31	76	by	by	ADP
ftr-351	31	77	the	the	DET
ftr-351	31	78	institute	institute	NOUN
ftr-351	31	79	for	for	ADP
ftr-351	31	80	austrian	austrian	ADJ
ftr-351	31	81	and	and	CCONJ
ftr-351	31	82	international	international	ADJ
ftr-351	31	83	tax	tax	NOUN
ftr-351	31	84	law	law	NOUN
ftr-351	31	85	,	,	PUNCT
ftr-351	31	86	vienna	vienna	PROPN
ftr-351	31	87	,	,	PUNCT
ftr-351	31	88	ibfd	ibfd	VERB
ftr-351	31	89	,	,	PUNCT
ftr-351	31	90	universith	universith	PROPN
ftr-351	31	91	cattolica	cattolica	PROPN
ftr-351	31	92	del	del	PROPN
ftr-351	31	93	sacro	sacro	PROPN
ftr-351	31	94	cuore	cuore	PROPN
ftr-351	31	95	,	,	PUNCT
ftr-351	31	96	piacenza	piacenza	PROPN
ftr-351	31	97	,	,	PUNCT
ftr-351	31	98	italy	italy	PROPN
ftr-351	31	99	,	,	PUNCT
ftr-351	31	100	ifa	ifa	PROPN
ftr-351	31	101	canadian	canadian	PROPN
ftr-351	31	102	branch	branch	PROPN
ftr-351	31	103	and	and	CCONJ
ftr-351	31	104	the	the	DET
ftr-351	31	105	canadian	canadian	ADJ
ftr-351	31	106	tax	tax	NOUN
ftr-351	31	107	foundation	foundation	PROPN
ftr-351	31	108	.	.	PUNCT
ftr-351	32	1	while	while	SCONJ
ftr-351	32	2	this	this	PRON
ftr-351	32	3	may	may	AUX
ftr-351	32	4	sound	sound	VERB
ftr-351	32	5	like	like	ADP
ftr-351	32	6	a	a	DET
ftr-351	32	7	rarefied	rarefied	ADJ
ftr-351	32	8	topic	topic	NOUN
ftr-351	32	9	,	,	PUNCT
ftr-351	32	10	the	the	DET
ftr-351	32	11	oeec	oeec	ADJ
ftr-351	32	12	period	period	NOUN
ftr-351	32	13	from	from	ADP
ftr-351	32	14	1956	1956	NUM
ftr-351	32	15	to	to	ADP
ftr-351	32	16	1961	1961	NUM
ftr-351	32	17	is	be	AUX
ftr-351	32	18	the	the	DET
ftr-351	32	19	story	story	NOUN
ftr-351	32	20	of	of	ADP
ftr-351	32	21	the	the	DET
ftr-351	32	22	making	making	NOUN
ftr-351	32	23	of	of	ADP
ftr-351	32	24	the	the	DET
ftr-351	32	25	current	current	ADJ
ftr-351	32	26	oecd	oecd	PROPN
ftr-351	32	27	model	model	NOUN
ftr-351	32	28	.	.	PUNCT
ftr-351	33	1	previously	previously	ADV
ftr-351	33	2	there	there	PRON
ftr-351	33	3	was	be	VERB
ftr-351	33	4	a	a	DET
ftr-351	33	5	gap	gap	NOUN
ftr-351	33	6	in	in	ADP
ftr-351	33	7	the	the	DET
ftr-351	33	8	published	publish	VERB
ftr-351	33	9	sources	source	NOUN
ftr-351	33	10	after	after	ADP
ftr-351	33	11	the	the	DET
ftr-351	33	12	end	end	NOUN
ftr-351	33	13	of	of	ADP
ftr-351	33	14	the	the	DET
ftr-351	33	15	league	league	NOUN
ftr-351	33	16	of	of	ADP
ftr-351	33	17	nations	nations	PROPN
ftr-351	33	18	mexico	mexico	PROPN
ftr-351	33	19	and	and	CCONJ
ftr-351	33	20	london	london	PROPN
ftr-351	33	21	models	model	NOUN
ftr-351	33	22	of	of	ADP
ftr-351	33	23	1943	1943	NUM
ftr-351	33	24	and	and	CCONJ
ftr-351	33	25	1946,1	1946,1	NUM
ftr-351	33	26	which	which	PRON
ftr-351	33	27	suffered	suffer	VERB
ftr-351	33	28	from	from	ADP
ftr-351	33	29	the	the	DET
ftr-351	33	30	wartime	wartime	ADJ
ftr-351	33	31	domination	domination	NOUN
ftr-351	33	32	by	by	ADP
ftr-351	33	33	the	the	DET
ftr-351	33	34	south	south	PROPN
ftr-351	33	35	americans	americans	PROPN
ftr-351	33	36	of	of	ADP
ftr-351	33	37	the	the	DET
ftr-351	33	38	mexico	mexico	PROPN
ftr-351	33	39	model	model	NOUN
ftr-351	33	40	,	,	PUNCT
ftr-351	33	41	and	and	CCONJ
ftr-351	33	42	the	the	DET
ftr-351	33	43	europeans	europeans	PROPN
ftr-351	33	44	doing	do	VERB
ftr-351	33	45	what	what	PRON
ftr-351	33	46	they	they	PRON
ftr-351	33	47	could	could	AUX
ftr-351	33	48	in	in	ADP
ftr-351	33	49	the	the	DET
ftr-351	33	50	london	london	PROPN
ftr-351	33	51	model	model	NOUN
ftr-351	33	52	to	to	PART
ftr-351	33	53	reverse	reverse	VERB
ftr-351	33	54	some	some	PRON
ftr-351	33	55	of	of	ADP
ftr-351	33	56	the	the	DET
ftr-351	33	57	worst	bad	ADJ
ftr-351	33	58	excesses	excess	NOUN
ftr-351	33	59	.	.	PUNCT
ftr-351	34	1	by	by	ADP
ftr-351	34	2	the	the	DET
ftr-351	34	3	time	time	NOUN
ftr-351	34	4	of	of	ADP
ftr-351	34	5	the	the	DET
ftr-351	34	6	oeec	oeec	NOUN
ftr-351	34	7	it	it	PRON
ftr-351	34	8	was	be	AUX
ftr-351	34	9	accepted	accept	VERB
ftr-351	34	10	that	that	SCONJ
ftr-351	34	11	this	this	PRON
ftr-351	34	12	was	be	AUX
ftr-351	34	13	not	not	PART
ftr-351	34	14	the	the	DET
ftr-351	34	15	way	way	NOUN
ftr-351	34	16	of	of	ADP
ftr-351	34	17	the	the	DET
ftr-351	34	18	future	future	NOUN
ftr-351	34	19	.	.	PUNCT
ftr-351	35	1	after	after	ADP
ftr-351	35	2	the	the	DET
ftr-351	35	3	london	london	PROPN
ftr-351	35	4	model	model	NOUN
ftr-351	35	5	there	there	PRON
ftr-351	35	6	was	be	VERB
ftr-351	35	7	previously	previously	ADV
ftr-351	35	8	a	a	DET
ftr-351	35	9	complete	complete	ADJ
ftr-351	35	10	gap	gap	NOUN
ftr-351	35	11	in	in	ADP
ftr-351	35	12	the	the	DET
ftr-351	35	13	history	history	NOUN
ftr-351	35	14	until	until	ADP
ftr-351	35	15	the	the	DET
ftr-351	35	16	publication	publication	NOUN
ftr-351	35	17	of	of	ADP
ftr-351	35	18	the	the	DET
ftr-351	35	19	1963	1963	NUM
ftr-351	35	20	oecd	oecd	PROPN
ftr-351	35	21	draft	draft	NOUN
ftr-351	35	22	,	,	PUNCT
ftr-351	35	23	which	which	PRON
ftr-351	35	24	is	be	AUX
ftr-351	35	25	essentially	essentially	ADV
ftr-351	35	26	the	the	DET
ftr-351	35	27	oecd	oecd	PROPN
ftr-351	35	28	model	model	NOUN
ftr-351	35	29	as	as	SCONJ
ftr-351	35	30	we	we	PRON
ftr-351	35	31	have	have	VERB
ftr-351	35	32	it	it	PRON
ftr-351	35	33	today	today	NOUN
ftr-351	35	34	.	.	PUNCT
ftr-351	36	1	true	true	ADJ
ftr-351	36	2	there	there	PRON
ftr-351	36	3	have	have	AUX
ftr-351	36	4	been	be	AUX
ftr-351	36	5	many	many	ADJ
ftr-351	36	6	changes	change	NOUN
ftr-351	36	7	in	in	ADP
ftr-351	36	8	the	the	DET
ftr-351	36	9	meantime	meantime	NOUN
ftr-351	36	10	,	,	PUNCT
ftr-351	36	11	particularly	particularly	ADV
ftr-351	36	12	to	to	ADP
ftr-351	36	13	the	the	DET
ftr-351	36	14	commentary	commentary	NOUN
ftr-351	36	15	,	,	PUNCT
ftr-351	36	16	but	but	CCONJ
ftr-351	36	17	when	when	SCONJ
ftr-351	36	18	compared	compare	VERB
ftr-351	36	19	to	to	ADP
ftr-351	36	20	the	the	DET
ftr-351	36	21	whole	whole	ADJ
ftr-351	36	22	edifice	edifice	NOUN
ftr-351	36	23	these	these	PRON
ftr-351	36	24	are	be	AUX
ftr-351	36	25	merely	merely	ADV
ftr-351	36	26	tinkering	tinker	VERB
ftr-351	36	27	.	.	PUNCT
ftr-351	37	1	the	the	DET
ftr-351	37	2	1963	1963	NUM
ftr-351	37	3	oecd	oecd	PROPN
ftr-351	37	4	draft	draft	NOUN
ftr-351	37	5	seemed	seem	VERB
ftr-351	37	6	to	to	PART
ftr-351	37	7	have	have	AUX
ftr-351	37	8	arrived	arrive	VERB
ftr-351	37	9	from	from	ADP
ftr-351	37	10	nowhere	nowhere	ADV
ftr-351	37	11	and	and	CCONJ
ftr-351	37	12	one	one	NUM
ftr-351	37	13	wondered	wonder	VERB
ftr-351	37	14	how	how	SCONJ
ftr-351	37	15	this	this	PRON
ftr-351	37	16	arose	arise	VERB
ftr-351	37	17	.	.	PUNCT
ftr-351	38	1	now	now	ADV
ftr-351	38	2	,	,	PUNCT
ftr-351	38	3	with	with	ADP
ftr-351	38	4	the	the	DET
ftr-351	38	5	1	1	NUM
ftr-351	38	6	.	.	PUNCT
ftr-351	39	1	the	the	DET
ftr-351	39	2	un	un	PROPN
ftr-351	39	3	fiscal	fiscal	PROPN
ftr-351	39	4	commission	commission	NOUN
ftr-351	39	5	was	be	AUX
ftr-351	39	6	dissolved	dissolve	VERB
ftr-351	39	7	in	in	ADP
ftr-351	39	8	1954	1954	NUM
ftr-351	39	9	without	without	ADP
ftr-351	39	10	having	having	AUX
ftr-351	39	11	published	publish	VERB
ftr-351	39	12	anything	anything	PRON
ftr-351	39	13	further	far	ADV
ftr-351	39	14	.	.	PUNCT
ftr-351	40	1	2	2	X
ftr-351	40	2	.	.	X
ftr-351	40	3	the	the	DET
ftr-351	40	4	secretary	secretary	NOUN
ftr-351	40	5	-	-	PUNCT
ftr-351	40	6	general	general	NOUN
ftr-351	40	7	's	's	PART
ftr-351	40	8	note	note	NOUN
ftr-351	40	9	of	of	ADP
ftr-351	40	10	nov	nov	PROPN
ftr-351	40	11	.	.	PROPN
ftr-351	40	12	12	12	NUM
ftr-351	40	13	,	,	PUNCT
ftr-351	40	14	1954	1954	NUM
ftr-351	40	15	to	to	ADP
ftr-351	40	16	the	the	DET
ftr-351	40	17	council	council	NOUN
ftr-351	40	18	of	of	ADP
ftr-351	40	19	the	the	DET
ftr-351	40	20	oeec	oeec	NOUN
ftr-351	40	21	said	say	VERB
ftr-351	40	22	:	:	PUNCT
ftr-351	40	23	the	the	DET
ftr-351	40	24	i.c.c	i.c.c	NOUN
ftr-351	40	25	.	.	PUNCT
ftr-351	41	1	resolution	resolution	NOUN
ftr-351	41	2	refers	refer	VERB
ftr-351	41	3	to	to	ADP
ftr-351	41	4	the	the	DET
ftr-351	41	5	model	model	NOUN
ftr-351	41	6	agreement	agreement	NOUN
ftr-351	41	7	produced	produce	VERB
ftr-351	41	8	by	by	ADP
ftr-351	41	9	the	the	DET
ftr-351	41	10	league	league	PROPN
ftr-351	41	11	of	of	ADP
ftr-351	41	12	nations	nation	NOUN
ftr-351	41	13	in	in	ADP
ftr-351	41	14	1946	1946	NUM
ftr-351	41	15	,	,	PUNCT
ftr-351	41	16	which	which	PRON
ftr-351	41	17	is	be	AUX
ftr-351	41	18	known	know	VERB
ftr-351	41	19	as	as	ADP
ftr-351	41	20	the	the	DET
ftr-351	41	21	'	'	PUNCT
ftr-351	41	22	london	london	PROPN
ftr-351	41	23	draft	draft	NOUN
ftr-351	41	24	,	,	PUNCT
ftr-351	41	25	'	'	PUNCT
ftr-351	41	26	but	but	CCONJ
ftr-351	41	27	his	his	PRON
ftr-351	41	28	particular	particular	ADJ
ftr-351	41	29	text	text	NOUN
ftr-351	41	30	has	have	AUX
ftr-351	41	31	not	not	PART
ftr-351	41	32	been	be	AUX
ftr-351	41	33	accepted	accept	VERB
ftr-351	41	34	by	by	ADP
ftr-351	41	35	all	all	DET
ftr-351	41	36	member	member	NOUN
ftr-351	41	37	and	and	CCONJ
ftr-351	41	38	associated	associated	ADJ
ftr-351	41	39	countries	country	NOUN
ftr-351	41	40	,	,	PUNCT
ftr-351	41	41	and	and	CCONJ
ftr-351	41	42	it	it	PRON
ftr-351	41	43	seems	seem	VERB
ftr-351	41	44	probable	probable	ADJ
ftr-351	41	45	that	that	SCONJ
ftr-351	41	46	some	some	PRON
ftr-351	41	47	at	at	ADP
ftr-351	41	48	least	least	ADJ
ftr-351	41	49	of	of	ADP
ftr-351	41	50	them	they	PRON
ftr-351	41	51	would	would	AUX
ftr-351	41	52	wish	wish	VERB
ftr-351	41	53	to	to	PART
ftr-351	41	54	raise	raise	VERB
ftr-351	41	55	fundamental	fundamental	ADJ
ftr-351	41	56	objection	objection	NOUN
ftr-351	41	57	to	to	ADP
ftr-351	41	58	any	any	DET
ftr-351	41	59	attempt	attempt	NOUN
ftr-351	41	60	to	to	PART
ftr-351	41	61	make	make	VERB
ftr-351	41	62	it	it	PRON
ftr-351	41	63	a	a	DET
ftr-351	41	64	standard	standard	ADJ
ftr-351	41	65	form	form	NOUN
ftr-351	41	66	of	of	ADP
ftr-351	41	67	bilateral	bilateral	ADJ
ftr-351	41	68	double	double	ADJ
ftr-351	41	69	taxation	taxation	NOUN
ftr-351	41	70	convention	convention	NOUN
ftr-351	41	71	.	.	PUNCT
ftr-351	42	1	in	in	ADP
ftr-351	42	2	these	these	DET
ftr-351	42	3	circumstances	circumstance	NOUN
ftr-351	42	4	,	,	PUNCT
ftr-351	42	5	it	it	PRON
ftr-351	42	6	is	be	AUX
ftr-351	42	7	not	not	PART
ftr-351	42	8	easy	easy	ADJ
ftr-351	42	9	to	to	PART
ftr-351	42	10	see	see	VERB
ftr-351	42	11	how	how	SCONJ
ftr-351	42	12	the	the	DET
ftr-351	42	13	oeec	oeec	NOUN
ftr-351	42	14	could	could	AUX
ftr-351	42	15	intervene	intervene	VERB
ftr-351	42	16	to	to	PART
ftr-351	42	17	obtain	obtain	VERB
ftr-351	42	18	a	a	DET
ftr-351	42	19	more	more	ADV
ftr-351	42	20	rapid	rapid	ADJ
ftr-351	42	21	conclusion	conclusion	NOUN
ftr-351	42	22	of	of	ADP
ftr-351	42	23	bilateral	bilateral	ADJ
ftr-351	42	24	agreements	agreement	NOUN
ftr-351	42	25	than	than	ADP
ftr-351	42	26	that	that	PRON
ftr-351	42	27	which	which	PRON
ftr-351	42	28	is	be	AUX
ftr-351	42	29	now	now	ADV
ftr-351	42	30	taking	take	VERB
ftr-351	42	31	place	place	NOUN
ftr-351	42	32	,	,	PUNCT
ftr-351	42	33	nor	nor	CCONJ
ftr-351	42	34	,	,	PUNCT
ftr-351	42	35	in	in	ADP
ftr-351	42	36	particular	particular	ADJ
ftr-351	42	37	,	,	PUNCT
ftr-351	42	38	does	do	AUX
ftr-351	42	39	it	it	PRON
ftr-351	42	40	seem	seem	VERB
ftr-351	42	41	likely	likely	ADJ
ftr-351	42	42	that	that	DET
ftr-351	42	43	agreement	agreement	NOUN
ftr-351	42	44	could	could	AUX
ftr-351	42	45	be	be	AUX
ftr-351	42	46	reached	reach	VERB
ftr-351	42	47	in	in	ADP
ftr-351	42	48	the	the	DET
ftr-351	42	49	council	council	NOUN
ftr-351	42	50	that	that	SCONJ
ftr-351	42	51	the	the	DET
ftr-351	42	52	'	'	PUNCT
ftr-351	42	53	london	london	PROPN
ftr-351	42	54	draft	draft	NOUN
ftr-351	42	55	'	'	PUNCT
ftr-351	42	56	should	should	AUX
ftr-351	42	57	be	be	AUX
ftr-351	42	58	the	the	DET
ftr-351	42	59	standard	standard	ADJ
ftr-351	42	60	form	form	NOUN
ftr-351	42	61	of	of	ADP
ftr-351	42	62	bilateral	bilateral	ADJ
ftr-351	42	63	convention	convention	NOUN
ftr-351	42	64	between	between	ADP
ftr-351	42	65	member	member	NOUN
ftr-351	42	66	and	and	CCONJ
ftr-351	42	67	associated	associated	ADJ
ftr-351	42	68	countries	country	NOUN
ftr-351	42	69	,	,	PUNCT
ftr-351	42	70	since	since	SCONJ
ftr-351	42	71	the	the	DET
ftr-351	42	72	draft	draft	NOUN
ftr-351	42	73	itself	itself	PRON
ftr-351	42	74	is	be	AUX
ftr-351	42	75	not	not	PART
ftr-351	42	76	,	,	PUNCT
ftr-351	42	77	as	as	SCONJ
ftr-351	42	78	it	it	PRON
ftr-351	42	79	stands	stand	VERB
ftr-351	42	80	at	at	ADP
ftr-351	42	81	present	present	ADJ
ftr-351	42	82	,	,	PUNCT
ftr-351	42	83	fully	fully	ADV
ftr-351	42	84	acceptable	acceptable	ADJ
ftr-351	42	85	to	to	ADP
ftr-351	42	86	every	every	DET
ftr-351	42	87	member	member	NOUN
ftr-351	42	88	.	.	PUNCT
ftr-351	43	1	if	if	SCONJ
ftr-351	43	2	an	an	DET
ftr-351	43	3	approach	approach	NOUN
ftr-351	43	4	of	of	ADP
ftr-351	43	5	this	this	DET
ftr-351	43	6	kind	kind	NOUN
ftr-351	43	7	were	be	AUX
ftr-351	43	8	to	to	PART
ftr-351	43	9	be	be	AUX
ftr-351	43	10	adopted	adopt	VERB
ftr-351	43	11	by	by	ADP
ftr-351	43	12	the	the	DET
ftr-351	43	13	oeec	oeec	NOUN
ftr-351	43	14	,	,	PUNCT
ftr-351	43	15	therefore	therefore	ADV
ftr-351	43	16	,	,	PUNCT
ftr-351	43	17	it	it	PRON
ftr-351	43	18	would	would	AUX
ftr-351	43	19	be	be	AUX
ftr-351	43	20	necessary	necessary	ADJ
ftr-351	43	21	for	for	SCONJ
ftr-351	43	22	the	the	DET
ftr-351	43	23	organization	organization	NOUN
ftr-351	43	24	to	to	PART
ftr-351	43	25	set	set	VERB
ftr-351	43	26	up	up	ADP
ftr-351	43	27	an	an	DET
ftr-351	43	28	expert	expert	ADJ
ftr-351	43	29	body	body	NOUN
ftr-351	43	30	charged	charge	VERB
ftr-351	43	31	with	with	ADP
ftr-351	43	32	the	the	DET
ftr-351	43	33	duty	duty	NOUN
ftr-351	43	34	of	of	ADP
ftr-351	43	35	attempting	attempt	VERB
ftr-351	43	36	to	to	PART
ftr-351	43	37	produce	produce	VERB
ftr-351	43	38	a	a	DET
ftr-351	43	39	more	more	ADV
ftr-351	43	40	acceptable	acceptable	ADJ
ftr-351	43	41	draft	draft	NOUN
ftr-351	43	42	.	.	PUNCT
ftr-351	44	1	c(54)294	c(54)294	NOUN
ftr-351	44	2	(	(	PUNCT
ftr-351	44	3	nov	nov	PROPN
ftr-351	44	4	.	.	PROPN
ftr-351	44	5	12	12	NUM
ftr-351	44	6	,	,	PUNCT
ftr-351	44	7	1954	1954	NUM
ftr-351	44	8	)	)	PUNCT
ftr-351	44	9	18	18	NUM
ftr-351	44	10	.	.	X
ftr-351	44	11	2009	2009	NUM
ftr-351	44	12	]	]	SYM
ftr-351	44	13	3	3	NUM
ftr-351	44	14	florida	florida	PROPN
ftr-351	44	15	tax	tax	NOUN
ftr-351	44	16	review	review	NOUN
ftr-351	44	17	publication	publication	NOUN
ftr-351	44	18	of	of	ADP
ftr-351	44	19	the	the	DET
ftr-351	44	20	oeec	oeec	ADJ
ftr-351	44	21	archives	archive	NOUN
ftr-351	44	22	,	,	PUNCT
ftr-351	44	23	we	we	PRON
ftr-351	44	24	know	know	VERB
ftr-351	44	25	.	.	PUNCT
ftr-351	45	1	it	it	PRON
ftr-351	45	2	was	be	AUX
ftr-351	45	3	the	the	DET
ftr-351	45	4	work	work	NOUN
ftr-351	45	5	of	of	ADP
ftr-351	45	6	(	(	PUNCT
ftr-351	45	7	ultimately	ultimately	ADV
ftr-351	45	8	)	)	PUNCT
ftr-351	45	9	15	15	NUM
ftr-351	45	10	working	work	VERB
ftr-351	45	11	parties	party	NOUN
ftr-351	45	12	(	(	PUNCT
ftr-351	45	13	plus	plus	CCONJ
ftr-351	45	14	another	another	DET
ftr-351	45	15	dealing	deal	VERB
ftr-351	45	16	with	with	ADP
ftr-351	45	17	estate	estate	NOUN
ftr-351	45	18	taxes	taxis	NOUN
ftr-351	45	19	)	)	PUNCT
ftr-351	45	20	of	of	ADP
ftr-351	45	21	the	the	DET
ftr-351	45	22	fiscal	fiscal	ADJ
ftr-351	45	23	committee	committee	NOUN
ftr-351	45	24	each	each	DET
ftr-351	45	25	comprising	comprise	VERB
ftr-351	45	26	delegates	delegate	NOUN
ftr-351	45	27	from	from	ADP
ftr-351	45	28	two	two	NUM
ftr-351	45	29	countries3	countries3	NOUN
ftr-351	45	30	working	work	VERB
ftr-351	45	31	on	on	ADP
ftr-351	45	32	a	a	DET
ftr-351	45	33	separate	separate	ADJ
ftr-351	45	34	article	article	NOUN
ftr-351	45	35	of	of	ADP
ftr-351	45	36	the	the	DET
ftr-351	45	37	model	model	NOUN
ftr-351	45	38	and	and	CCONJ
ftr-351	45	39	reporting	report	VERB
ftr-351	45	40	to	to	ADP
ftr-351	45	41	the	the	DET
ftr-351	45	42	other	other	ADJ
ftr-351	45	43	countries	country	NOUN
ftr-351	45	44	at	at	ADP
ftr-351	45	45	regular	regular	ADJ
ftr-351	45	46	meetings	meeting	NOUN
ftr-351	45	47	of	of	ADP
ftr-351	45	48	the	the	DET
ftr-351	45	49	fiscal	fiscal	ADJ
ftr-351	45	50	committee.4	committee.4	NOUN
ftr-351	45	51	the	the	DET
ftr-351	45	52	results	result	NOUN
ftr-351	45	53	were	be	AUX
ftr-351	45	54	most	most	ADV
ftr-351	45	55	impressive	impressive	ADJ
ftr-351	45	56	and	and	CCONJ
ftr-351	45	57	one	one	PRON
ftr-351	45	58	can	can	AUX
ftr-351	45	59	trace	trace	VERB
ftr-351	45	60	how	how	SCONJ
ftr-351	45	61	the	the	DET
ftr-351	45	62	articles	article	NOUN
ftr-351	45	63	developed	develop	VERB
ftr-351	45	64	.	.	PUNCT
ftr-351	46	1	the	the	DET
ftr-351	46	2	minutes	minute	NOUN
ftr-351	46	3	are	be	AUX
ftr-351	46	4	available	available	ADJ
ftr-351	46	5	as	as	ADP
ftr-351	46	6	transcribed	transcribe	VERB
ftr-351	46	7	versions	version	NOUN
ftr-351	46	8	in	in	ADP
ftr-351	46	9	english	english	PROPN
ftr-351	46	10	and	and	CCONJ
ftr-351	46	11	french	french	ADJ
ftr-351	46	12	together	together	ADV
ftr-351	46	13	with	with	ADP
ftr-351	46	14	a	a	DET
ftr-351	46	15	pdf	pdf	NOUN
ftr-351	46	16	file	file	NOUN
ftr-351	46	17	of	of	ADP
ftr-351	46	18	the	the	DET
ftr-351	46	19	original	original	ADJ
ftr-351	46	20	minutes	minute	NOUN
ftr-351	46	21	so	so	SCONJ
ftr-351	46	22	that	that	SCONJ
ftr-351	46	23	,	,	PUNCT
ftr-351	46	24	for	for	ADP
ftr-351	46	25	example	example	NOUN
ftr-351	46	26	,	,	PUNCT
ftr-351	46	27	alterations	alteration	NOUN
ftr-351	46	28	can	can	AUX
ftr-351	46	29	be	be	AUX
ftr-351	46	30	seen	see	VERB
ftr-351	46	31	.	.	PUNCT
ftr-351	47	1	a	a	DET
ftr-351	47	2	few	few	ADJ
ftr-351	47	3	of	of	ADP
ftr-351	47	4	the	the	DET
ftr-351	47	5	current	current	ADJ
ftr-351	47	6	problems	problem	NOUN
ftr-351	47	7	can	can	AUX
ftr-351	47	8	be	be	AUX
ftr-351	47	9	traced	trace	VERB
ftr-351	47	10	to	to	ADP
ftr-351	47	11	the	the	DET
ftr-351	47	12	technique	technique	NOUN
ftr-351	47	13	of	of	ADP
ftr-351	47	14	working	work	VERB
ftr-351	47	15	on	on	ADP
ftr-351	47	16	each	each	DET
ftr-351	47	17	article	article	NOUN
ftr-351	47	18	separately	separately	ADV
ftr-351	47	19	with	with	ADP
ftr-351	47	20	,	,	PUNCT
ftr-351	47	21	for	for	ADP
ftr-351	47	22	example	example	NOUN
ftr-351	47	23	,	,	PUNCT
ftr-351	47	24	the	the	DET
ftr-351	47	25	definitions	definition	NOUN
ftr-351	47	26	article	article	NOUN
ftr-351	47	27	being	be	AUX
ftr-351	47	28	started	start	VERB
ftr-351	47	29	late	late	ADV
ftr-351	47	30	and	and	CCONJ
ftr-351	47	31	not	not	PART
ftr-351	47	32	being	be	AUX
ftr-351	47	33	published	publish	VERB
ftr-351	47	34	in	in	ADP
ftr-351	47	35	any	any	PRON
ftr-351	47	36	of	of	ADP
ftr-351	47	37	the	the	DET
ftr-351	47	38	fiscal	fiscal	ADJ
ftr-351	47	39	committee	committee	NOUN
ftr-351	47	40	's	's	PART
ftr-351	47	41	four	four	NUM
ftr-351	47	42	reports	report	NOUN
ftr-351	47	43	.	.	PUNCT
ftr-351	48	1	in	in	ADP
ftr-351	48	2	that	that	DET
ftr-351	48	3	respect	respect	NOUN
ftr-351	48	4	the	the	DET
ftr-351	48	5	league	league	NOUN
ftr-351	48	6	of	of	ADP
ftr-351	48	7	nations	nation	NOUN
ftr-351	48	8	method	method	NOUN
ftr-351	48	9	of	of	ADP
ftr-351	48	10	working	working	NOUN
ftr-351	48	11	was	be	AUX
ftr-351	48	12	superior.5	superior.5	NOUN
ftr-351	48	13	for	for	ADP
ftr-351	48	14	example	example	NOUN
ftr-351	48	15	,	,	PUNCT
ftr-351	48	16	the	the	DET
ftr-351	48	17	other	other	ADJ
ftr-351	48	18	income	income	NOUN
ftr-351	48	19	article	article	NOUN
ftr-351	48	20	,	,	PUNCT
ftr-351	48	21	which	which	PRON
ftr-351	48	22	is	be	AUX
ftr-351	48	23	effectively	effectively	ADV
ftr-351	48	24	the	the	DET
ftr-351	48	25	general	general	ADJ
ftr-351	48	26	rule	rule	NOUN
ftr-351	48	27	that	that	PRON
ftr-351	48	28	had	have	AUX
ftr-351	48	29	come	come	VERB
ftr-351	48	30	first	first	ADV
ftr-351	48	31	in	in	ADP
ftr-351	48	32	the	the	DET
ftr-351	48	33	original	original	ADJ
ftr-351	48	34	league	league	NOUN
ftr-351	48	35	of	of	ADP
ftr-351	48	36	nations	nation	NOUN
ftr-351	48	37	drafts,6	drafts,6	VERB
ftr-351	48	38	appears	appear	VERB
ftr-351	48	39	at	at	ADP
ftr-351	48	40	the	the	DET
ftr-351	48	41	end	end	NOUN
ftr-351	48	42	because	because	SCONJ
ftr-351	48	43	working	work	VERB
ftr-351	48	44	party	party	PROPN
ftr-351	48	45	14	14	NUM
ftr-351	48	46	started	start	VERB
ftr-351	48	47	much	much	ADV
ftr-351	48	48	later	later	ADV
ftr-351	48	49	.	.	PUNCT
ftr-351	49	1	i	i	PRON
ftr-351	49	2	believe	believe	VERB
ftr-351	49	3	that	that	SCONJ
ftr-351	49	4	we	we	PRON
ftr-351	49	5	still	still	ADV
ftr-351	49	6	have	have	VERB
ftr-351	49	7	a	a	DET
ftr-351	49	8	mutual	mutual	ADJ
ftr-351	49	9	agreement	agreement	NOUN
ftr-351	49	10	provision	provision	NOUN
ftr-351	49	11	in	in	ADP
ftr-351	49	12	the	the	DET
ftr-351	49	13	tie	tie	NOUN
ftr-351	49	14	-	-	PUNCT
ftr-351	49	15	breaker	breaker	NOUN
ftr-351	49	16	for	for	ADP
ftr-351	49	17	individuals	individual	NOUN
ftr-351	49	18	because	because	SCONJ
ftr-351	49	19	that	that	DET
ftr-351	49	20	article	article	NOUN
ftr-351	49	21	was	be	AUX
ftr-351	49	22	drafted	draft	VERB
ftr-351	49	23	before	before	ADP
ftr-351	49	24	the	the	DET
ftr-351	49	25	mutual	mutual	ADJ
ftr-351	49	26	agreement	agreement	NOUN
ftr-351	49	27	article	article	NOUN
ftr-351	49	28	.	.	PUNCT
ftr-351	50	1	in	in	ADP
ftr-351	50	2	addition	addition	NOUN
ftr-351	50	3	some	some	PRON
ftr-351	50	4	of	of	ADP
ftr-351	50	5	the	the	DET
ftr-351	50	6	less	less	ADV
ftr-351	50	7	obvious	obvious	ADJ
ftr-351	50	8	overlaps	overlap	NOUN
ftr-351	50	9	were	be	AUX
ftr-351	50	10	not	not	PART
ftr-351	50	11	considered	consider	VERB
ftr-351	50	12	.	.	PUNCT
ftr-351	51	1	the	the	DET
ftr-351	51	2	fiscal	fiscal	ADJ
ftr-351	51	3	committee	committee	NOUN
ftr-351	51	4	was	be	AUX
ftr-351	51	5	set	set	VERB
ftr-351	51	6	up	up	ADP
ftr-351	51	7	by	by	ADP
ftr-351	51	8	the	the	DET
ftr-351	51	9	council	council	NOUN
ftr-351	51	10	of	of	ADP
ftr-351	51	11	the	the	DET
ftr-351	51	12	oeec	oeec	NOUN
ftr-351	51	13	as	as	ADP
ftr-351	51	14	a	a	DET
ftr-351	51	15	result	result	NOUN
ftr-351	51	16	of	of	ADP
ftr-351	51	17	urging	urge	VERB
ftr-351	51	18	initially	initially	ADV
ftr-351	51	19	by	by	ADP
ftr-351	51	20	the	the	DET
ftr-351	51	21	international	international	PROPN
ftr-351	51	22	chamber	chamber	PROPN
ftr-351	51	23	of	of	ADP
ftr-351	51	24	commerce8	commerce8	PROPN
ftr-351	51	25	and	and	CCONJ
ftr-351	51	26	then	then	ADV
ftr-351	51	27	by	by	ADP
ftr-351	51	28	the	the	DET
ftr-351	51	29	dutch	dutch	ADJ
ftr-351	51	30	delegation	delegation	NOUN
ftr-351	51	31	.	.	PUNCT
ftr-351	52	1	the	the	DET
ftr-351	52	2	terms	term	NOUN
ftr-351	52	3	of	of	ADP
ftr-351	52	4	reference	reference	NOUN
ftr-351	52	5	were	be	AUX
ftr-351	52	6	worked	work	VERB
ftr-351	52	7	out	out	ADP
ftr-351	52	8	by	by	ADP
ftr-351	52	9	an	an	DET
ftr-351	52	10	ad	ad	X
ftr-351	52	11	hoc	hoc	X
ftr-351	52	12	committee	committee	NOUN
ftr-351	52	13	of	of	ADP
ftr-351	52	14	experts	expert	NOUN
ftr-351	52	15	on	on	ADP
ftr-351	52	16	taxation	taxation	NOUN
ftr-351	52	17	under	under	ADP
ftr-351	52	18	the	the	DET
ftr-351	52	19	chairmanship	chairmanship	NOUN
ftr-351	52	20	of	of	ADP
ftr-351	52	21	van	van	PROPN
ftr-351	52	22	den	den	PROPN
ftr-351	52	23	temple	temple	PROPN
ftr-351	52	24	,	,	PUNCT
ftr-351	52	25	the	the	DET
ftr-351	52	26	director	director	NOUN
ftr-351	52	27	general	general	NOUN
ftr-351	52	28	of	of	ADP
ftr-351	52	29	fiscal	fiscal	ADJ
ftr-351	52	30	affairs	affair	NOUN
ftr-351	52	31	in	in	ADP
ftr-351	52	32	the	the	DET
ftr-351	52	33	netherlands.9	netherlands.9	NOUN
ftr-351	52	34	the	the	DET
ftr-351	52	35	3	3	NUM
ftr-351	52	36	.	.	X
ftr-351	52	37	working	work	VERB
ftr-351	52	38	party	party	NOUN
ftr-351	52	39	10	10	NUM
ftr-351	52	40	on	on	ADP
ftr-351	52	41	dependent	dependent	ADJ
ftr-351	52	42	and	and	CCONJ
ftr-351	52	43	independent	independent	ADJ
ftr-351	52	44	employment	employment	NOUN
ftr-351	52	45	had	have	VERB
ftr-351	52	46	a	a	DET
ftr-351	52	47	single	single	ADJ
ftr-351	52	48	delegate	delegate	NOUN
ftr-351	52	49	from	from	ADP
ftr-351	52	50	sweden	sweden	PROPN
ftr-351	52	51	,	,	PUNCT
ftr-351	52	52	i	i	PRON
ftr-351	52	53	d.	d.	VERB
ftr-351	52	54	at	at	ADP
ftr-351	52	55	14	14	NUM
ftr-351	52	56	.	.	PUNCT
ftr-351	53	1	before	before	ADP
ftr-351	53	2	the	the	DET
ftr-351	53	3	publication	publication	NOUN
ftr-351	53	4	of	of	ADP
ftr-351	53	5	the	the	DET
ftr-351	53	6	minutes	minute	NOUN
ftr-351	53	7	it	it	PRON
ftr-351	53	8	used	use	VERB
ftr-351	53	9	to	to	PART
ftr-351	53	10	be	be	AUX
ftr-351	53	11	a	a	DET
ftr-351	53	12	game	game	NOUN
ftr-351	53	13	to	to	PART
ftr-351	53	14	deduce	deduce	VERB
ftr-351	53	15	which	which	DET
ftr-351	53	16	countries	country	NOUN
ftr-351	53	17	might	might	AUX
ftr-351	53	18	have	have	AUX
ftr-351	53	19	been	be	AUX
ftr-351	53	20	on	on	ADP
ftr-351	53	21	a	a	DET
ftr-351	53	22	particular	particular	ADJ
ftr-351	53	23	working	working	NOUN
ftr-351	53	24	party	party	NOUN
ftr-351	53	25	.	.	PUNCT
ftr-351	54	1	my	my	PRON
ftr-351	54	2	co	co	NOUN
ftr-351	54	3	-	-	NOUN
ftr-351	54	4	authors	author	NOUN
ftr-351	54	5	and	and	CCONJ
ftr-351	54	6	i	i	PRON
ftr-351	54	7	once	once	ADV
ftr-351	54	8	wrote	write	VERB
ftr-351	54	9	:	:	PUNCT
ftr-351	54	10	"	"	PUNCT
ftr-351	54	11	we	we	PRON
ftr-351	54	12	surmise	surmise	VERB
ftr-351	54	13	that	that	SCONJ
ftr-351	54	14	this	this	DET
ftr-351	54	15	part	part	NOUN
ftr-351	54	16	of	of	ADP
ftr-351	54	17	the	the	DET
ftr-351	54	18	commentary	commentary	NOUN
ftr-351	54	19	was	be	AUX
ftr-351	54	20	originally	originally	ADV
ftr-351	54	21	drafted	draft	VERB
ftr-351	54	22	by	by	ADP
ftr-351	54	23	a	a	DET
ftr-351	54	24	german	german	NOUN
ftr-351	54	25	(	(	PUNCT
ftr-351	54	26	or	or	CCONJ
ftr-351	54	27	dutch	dutch	ADJ
ftr-351	54	28	or	or	CCONJ
ftr-351	54	29	swiss	swiss	ADJ
ftr-351	54	30	)	)	PUNCT
ftr-351	54	31	author	author	NOUN
ftr-351	54	32	and	and	CCONJ
ftr-351	54	33	approved	approve	VERB
ftr-351	54	34	by	by	ADP
ftr-351	54	35	the	the	DET
ftr-351	54	36	fiscal	fiscal	ADJ
ftr-351	54	37	committee	committee	NOUN
ftr-351	54	38	without	without	ADP
ftr-351	54	39	realizing	realize	VERB
ftr-351	54	40	that	that	SCONJ
ftr-351	54	41	permanent	permanent	ADJ
ftr-351	54	42	agent	agent	NOUN
ftr-351	54	43	was	be	AUX
ftr-351	54	44	a	a	DET
ftr-351	54	45	term	term	NOUN
ftr-351	54	46	of	of	ADP
ftr-351	54	47	art	art	NOUN
ftr-351	54	48	.	.	PUNCT
ftr-351	54	49	"	"	PUNCT
ftr-351	55	1	(	(	PUNCT
ftr-351	55	2	"	"	PUNCT
ftr-351	55	3	agents	agent	NOUN
ftr-351	55	4	as	as	ADP
ftr-351	55	5	permanent	permanent	ADJ
ftr-351	55	6	establishments	establishment	NOUN
ftr-351	55	7	under	under	ADP
ftr-351	55	8	the	the	DET
ftr-351	55	9	oecd	oecd	PROPN
ftr-351	55	10	model	model	PROPN
ftr-351	55	11	tax	tax	PROPN
ftr-351	55	12	convention	convention	NOUN
ftr-351	55	13	"	"	PUNCT
ftr-351	56	1	[	[	X
ftr-351	56	2	1993	1993	NUM
ftr-351	56	3	]	]	PUNCT
ftr-351	56	4	btr	btr	PROPN
ftr-351	56	5	341	341	NUM
ftr-351	56	6	at	at	ADP
ftr-351	56	7	fn	fn	PROPN
ftr-351	56	8	226	226	NUM
ftr-351	56	9	)	)	PUNCT
ftr-351	56	10	.	.	PUNCT
ftr-351	57	1	it	it	PRON
ftr-351	57	2	transpires	transpire	VERB
ftr-351	57	3	that	that	SCONJ
ftr-351	57	4	the	the	DET
ftr-351	57	5	members	member	NOUN
ftr-351	57	6	of	of	ADP
ftr-351	57	7	working	working	NOUN
ftr-351	57	8	party	party	NOUN
ftr-351	57	9	i	i	PRON
ftr-351	57	10	on	on	ADP
ftr-351	57	11	permanent	permanent	ADJ
ftr-351	57	12	establishment	establishment	NOUN
ftr-351	57	13	were	be	AUX
ftr-351	57	14	from	from	ADP
ftr-351	57	15	germany	germany	PROPN
ftr-351	57	16	and	and	CCONJ
ftr-351	57	17	the	the	DET
ftr-351	57	18	uk	uk	PROPN
ftr-351	57	19	,	,	PUNCT
ftr-351	57	20	confirming	confirm	VERB
ftr-351	57	21	our	our	PRON
ftr-351	57	22	surmise	surmise	NOUN
ftr-351	57	23	.	.	PUNCT
ftr-351	58	1	4	4	X
ftr-351	58	2	.	.	X
ftr-351	58	3	this	this	PRON
ftr-351	58	4	met	meet	VERB
ftr-351	58	5	,	,	PUNCT
ftr-351	58	6	for	for	ADP
ftr-351	58	7	example	example	NOUN
ftr-351	58	8	,	,	PUNCT
ftr-351	58	9	in	in	ADP
ftr-351	58	10	1957	1957	NUM
ftr-351	58	11	on	on	ADP
ftr-351	58	12	jan	jan	PROPN
ftr-351	58	13	.	.	PROPN
ftr-351	58	14	23	23	NUM
ftr-351	58	15	-	-	SYM
ftr-351	58	16	25	25	NUM
ftr-351	58	17	,	,	PUNCT
ftr-351	58	18	jun	jun	PROPN
ftr-351	58	19	.	.	PROPN
ftr-351	58	20	5	5	NUM
ftr-351	58	21	-	-	SYM
ftr-351	58	22	7	7	NUM
ftr-351	58	23	,	,	PUNCT
ftr-351	58	24	oct	oct	PROPN
ftr-351	58	25	.	.	PROPN
ftr-351	58	26	1	1	NUM
ftr-351	58	27	-	-	SYM
ftr-351	58	28	7	7	NUM
ftr-351	58	29	and	and	CCONJ
ftr-351	58	30	nov	nov	PROPN
ftr-351	58	31	.	.	PROPN
ftr-351	58	32	25	25	NUM
ftr-351	58	33	-	-	SYM
ftr-351	58	34	27	27	NUM
ftr-351	58	35	.	.	PUNCT
ftr-351	59	1	5	5	NUM
ftr-351	59	2	.	.	PUNCT
ftr-351	59	3	this	this	DET
ftr-351	59	4	point	point	NOUN
ftr-351	59	5	is	be	AUX
ftr-351	59	6	made	make	VERB
ftr-351	59	7	in	in	ADP
ftr-351	59	8	residence	residence	NOUN
ftr-351	59	9	of	of	ADP
ftr-351	59	10	companies	company	NOUN
ftr-351	59	11	under	under	ADP
ftr-351	59	12	tax	tax	NOUN
ftr-351	59	13	treaties	treaty	NOUN
ftr-351	59	14	and	and	CCONJ
ftr-351	59	15	ec	ec	PROPN
ftr-351	59	16	law	law	NOUN
ftr-351	59	17	,	,	PUNCT
ftr-351	59	18	ed	ed	PROPN
ftr-351	59	19	g	g	PROPN
ftr-351	59	20	maisto	maisto	NOUN
ftr-351	59	21	,	,	PUNCT
ftr-351	59	22	ibfd	ibfd	VERB
ftr-351	59	23	,	,	PUNCT
ftr-351	59	24	2009	2009	NUM
ftr-351	59	25	by	by	ADP
ftr-351	59	26	r	r	NOUN
ftr-351	59	27	vann	vann	PROPN
ftr-351	59	28	in	in	ADP
ftr-351	59	29	chapter	chapter	NOUN
ftr-351	59	30	7	7	NUM
ftr-351	59	31	at	at	ADP
ftr-351	59	32	p.	p.	NOUN
ftr-351	59	33	228	228	NUM
ftr-351	59	34	in	in	ADP
ftr-351	59	35	fn.41	fn.41	NOUN
ftr-351	59	36	.	.	PUNCT
ftr-351	60	1	6	6	NUM
ftr-351	60	2	.	.	X
ftr-351	60	3	1927	1927	NUM
ftr-351	60	4	draft	draft	NOUN
ftr-351	60	5	articlel0	articlel0	PROPN
ftr-351	60	6	,	,	PUNCT
ftr-351	60	7	the	the	DET
ftr-351	60	8	first	first	ADJ
ftr-351	60	9	article	article	NOUN
ftr-351	60	10	relating	relate	VERB
ftr-351	60	11	to	to	ADP
ftr-351	60	12	personal	personal	ADJ
ftr-351	60	13	taxes	taxis	NOUN
ftr-351	60	14	;	;	PUNCT
ftr-351	60	15	1928	1928	NUM
ftr-351	60	16	draft	draft	NOUN
ftr-351	60	17	1(a	1(a	NUM
ftr-351	60	18	)	)	PUNCT
ftr-351	61	1	articlel0	articlel0	PROPN
ftr-351	61	2	,	,	PUNCT
ftr-351	61	3	(	(	PUNCT
ftr-351	61	4	the	the	DET
ftr-351	61	5	same	same	ADJ
ftr-351	61	6	as	as	ADP
ftr-351	61	7	for	for	ADP
ftr-351	61	8	the	the	DET
ftr-351	61	9	1927	1927	NUM
ftr-351	61	10	draft	draft	NOUN
ftr-351	61	11	)	)	PUNCT
ftr-351	61	12	,	,	PUNCT
ftr-351	61	13	draft	draft	VERB
ftr-351	61	14	1(b	1(b	NUM
ftr-351	61	15	)	)	PUNCT
ftr-351	61	16	articlel	articlel	ADJ
ftr-351	61	17	.	.	PUNCT
ftr-351	62	1	7	7	X
ftr-351	62	2	.	.	X
ftr-351	62	3	there	there	PRON
ftr-351	62	4	was	be	VERB
ftr-351	62	5	joint	joint	ADJ
ftr-351	62	6	meeting	meeting	NOUN
ftr-351	62	7	of	of	ADP
ftr-351	62	8	working	work	VERB
ftr-351	62	9	parties	party	NOUN
ftr-351	62	10	8	8	NUM
ftr-351	62	11	(	(	PUNCT
ftr-351	62	12	royalties	royalty	NOUN
ftr-351	62	13	)	)	PUNCT
ftr-351	62	14	,	,	PUNCT
ftr-351	62	15	11	11	NUM
ftr-351	62	16	(	(	PUNCT
ftr-351	62	17	interest	interest	NOUN
ftr-351	62	18	)	)	PUNCT
ftr-351	62	19	,	,	PUNCT
ftr-351	62	20	12	12	NUM
ftr-351	62	21	(	(	PUNCT
ftr-351	62	22	dividends	dividend	NOUN
ftr-351	62	23	)	)	PUNCT
ftr-351	62	24	and	and	CCONJ
ftr-351	62	25	15	15	NUM
ftr-351	62	26	(	(	PUNCT
ftr-351	62	27	avoidance	avoidance	NOUN
ftr-351	62	28	of	of	ADP
ftr-351	62	29	double	double	ADJ
ftr-351	62	30	taxation	taxation	NOUN
ftr-351	62	31	)	)	PUNCT
ftr-351	62	32	,	,	PUNCT
ftr-351	62	33	for	for	ADP
ftr-351	62	34	which	which	PRON
ftr-351	62	35	there	there	PRON
ftr-351	62	36	is	be	VERB
ftr-351	62	37	a	a	DET
ftr-351	62	38	document	document	NOUN
ftr-351	62	39	prepared	prepare	VERB
ftr-351	62	40	for	for	ADP
ftr-351	62	41	the	the	DET
ftr-351	62	42	meeting	meeting	NOUN
ftr-351	62	43	,	,	PUNCT
ftr-351	62	44	but	but	CCONJ
ftr-351	62	45	unfortunately	unfortunately	ADV
ftr-351	62	46	no	no	DET
ftr-351	62	47	minutes	minute	NOUN
ftr-351	62	48	seem	seem	VERB
ftr-351	62	49	to	to	PART
ftr-351	62	50	be	be	AUX
ftr-351	62	51	available	available	ADJ
ftr-351	62	52	.	.	PUNCT
ftr-351	63	1	8	8	X
ftr-351	63	2	.	.	X
ftr-351	64	1	see	see	VERB
ftr-351	64	2	supra	supra	PROPN
ftr-351	64	3	note	note	PROPN
ftr-351	64	4	2	2	NUM
ftr-351	64	5	.	.	NOUN
ftr-351	64	6	9	9	NUM
ftr-351	64	7	.	.	X
ftr-351	65	1	c(56)1	c(56)1	PROPN
ftr-351	65	2	(	(	PUNCT
ftr-351	65	3	jan	jan	PROPN
ftr-351	65	4	.	.	PROPN
ftr-351	65	5	13	13	NUM
ftr-351	65	6	,	,	PUNCT
ftr-351	65	7	1956	1956	NUM
ftr-351	65	8	)	)	PUNCT
ftr-351	65	9	.	.	PUNCT
ftr-351	66	1	the	the	DET
ftr-351	66	2	dutch	dutch	PROPN
ftr-351	66	3	,	,	PUNCT
ftr-351	66	4	swiss	swiss	ADJ
ftr-351	66	5	and	and	CCONJ
ftr-351	66	6	german	german	ADJ
ftr-351	66	7	delegations	delegation	NOUN
ftr-351	66	8	submitted	submit	VERB
ftr-351	66	9	memoranda	memorandum	NOUN
ftr-351	66	10	,	,	PUNCT
ftr-351	66	11	see	see	VERB
ftr-351	66	12	report	report	NOUN
ftr-351	66	13	c(56)49	c(56)49	NOUN
ftr-351	66	14	.	.	PUNCT
ftr-351	66	15	4	4	NUM
ftr-351	67	1	[	[	NOUN
ftr-351	67	2	vol	vol	NOUN
ftr-351	67	3	10	10	NUM
ftr-351	67	4	:	:	SYM
ftr-351	67	5	1	1	NUM
ftr-351	67	6	understanding	understand	VERB
ftr-351	67	7	the	the	DET
ftr-351	67	8	oecd	oecd	PROPN
ftr-351	67	9	model	model	PROPN
ftr-351	67	10	tax	tax	PROPN
ftr-351	67	11	convention	convention	PROPN
ftr-351	67	12	fiscal	fiscal	PROPN
ftr-351	67	13	committee	committee	NOUN
ftr-351	67	14	was	be	AUX
ftr-351	67	15	given	give	VERB
ftr-351	67	16	the	the	DET
ftr-351	67	17	ambitious	ambitious	ADJ
ftr-351	67	18	project	project	NOUN
ftr-351	67	19	of	of	ADP
ftr-351	67	20	dealing	deal	VERB
ftr-351	67	21	with	with	ADP
ftr-351	67	22	all	all	DET
ftr-351	67	23	the	the	DET
ftr-351	67	24	followinglo	followinglo	NOUN
ftr-351	67	25	in	in	ADP
ftr-351	67	26	the	the	DET
ftr-351	67	27	period	period	NOUN
ftr-351	67	28	from	from	ADP
ftr-351	67	29	march	march	PROPN
ftr-351	67	30	1956	1956	NUM
ftr-351	67	31	to	to	ADP
ftr-351	67	32	july	july	PROPN
ftr-351	67	33	1958	1958	NUM
ftr-351	67	34	when	when	SCONJ
ftr-351	67	35	it	it	PRON
ftr-351	67	36	would	would	AUX
ftr-351	67	37	be	be	AUX
ftr-351	67	38	determined	determine	VERB
ftr-351	67	39	whether	whether	SCONJ
ftr-351	67	40	the	the	DET
ftr-351	67	41	fiscal	fiscal	ADJ
ftr-351	67	42	committee	committee	NOUN
ftr-351	67	43	should	should	AUX
ftr-351	67	44	be	be	AUX
ftr-351	67	45	continued	continue	VERB
ftr-351	67	46	.	.	PUNCT
ftr-351	67	47	"	"	PUNCT
ftr-351	68	1	a.	a.	PROPN
ftr-351	68	2	direct	direct	PROPN
ftr-351	68	3	taxation	taxation	NOUN
ftr-351	68	4	the	the	DET
ftr-351	68	5	committee	committee	NOUN
ftr-351	68	6	should	should	AUX
ftr-351	68	7	submit	submit	VERB
ftr-351	68	8	concrete	concrete	ADJ
ftr-351	68	9	proposals	proposal	NOUN
ftr-351	68	10	as	as	ADP
ftr-351	68	11	to	to	AUX
ftr-351	68	12	which	which	DET
ftr-351	68	13	taxes	taxis	NOUN
ftr-351	68	14	on	on	ADP
ftr-351	68	15	income	income	NOUN
ftr-351	68	16	,	,	PUNCT
ftr-351	68	17	capital	capital	NOUN
ftr-351	68	18	,	,	PUNCT
ftr-351	68	19	estates	estate	NOUN
ftr-351	68	20	and	and	CCONJ
ftr-351	68	21	inheritances	inheritance	NOUN
ftr-351	68	22	should	should	AUX
ftr-351	68	23	be	be	AUX
ftr-351	68	24	included	include	VERB
ftr-351	68	25	in	in	ADP
ftr-351	68	26	double	double	ADJ
ftr-351	68	27	taxation	taxation	NOUN
ftr-351	68	28	agreements	agreement	NOUN
ftr-351	68	29	,	,	PUNCT
ftr-351	68	30	and	and	CCONJ
ftr-351	68	31	which	which	DET
ftr-351	68	32	methods	method	NOUN
ftr-351	68	33	should	should	AUX
ftr-351	68	34	apply	apply	VERB
ftr-351	68	35	in	in	ADP
ftr-351	68	36	such	such	ADJ
ftr-351	68	37	agreement	agreement	NOUN
ftr-351	68	38	especially	especially	ADV
ftr-351	68	39	as	as	SCONJ
ftr-351	68	40	regards	regard	VERB
ftr-351	68	41	apportionment	apportionment	NOUN
ftr-351	68	42	between	between	ADP
ftr-351	68	43	commercial	commercial	ADJ
ftr-351	68	44	profits	profit	NOUN
ftr-351	68	45	,	,	PUNCT
ftr-351	68	46	taxation	taxation	NOUN
ftr-351	68	47	or	or	CCONJ
ftr-351	68	48	investment	investment	NOUN
ftr-351	68	49	income	income	NOUN
ftr-351	68	50	,	,	PUNCT
ftr-351	68	51	royalties	royalty	NOUN
ftr-351	68	52	and	and	CCONJ
ftr-351	68	53	similar	similar	ADJ
ftr-351	68	54	payments	payment	NOUN
ftr-351	68	55	.	.	PUNCT
ftr-351	69	1	b.	b.	PROPN
ftr-351	69	2	indirect	indirect	PROPN
ftr-351	69	3	taxation	taxation	NOUN
ftr-351	69	4	the	the	DET
ftr-351	69	5	committee	committee	NOUN
ftr-351	69	6	should	should	AUX
ftr-351	69	7	make	make	VERB
ftr-351	69	8	concrete	concrete	ADJ
ftr-351	69	9	proposals	proposal	NOUN
ftr-351	69	10	concerning	concern	VERB
ftr-351	69	11	the	the	DET
ftr-351	69	12	means	mean	NOUN
ftr-351	69	13	of	of	ADP
ftr-351	69	14	avoiding	avoid	VERB
ftr-351	69	15	double	double	ADJ
ftr-351	69	16	taxation	taxation	NOUN
ftr-351	69	17	on	on	ADP
ftr-351	69	18	transactions	transaction	NOUN
ftr-351	69	19	subject	subject	ADJ
ftr-351	69	20	to	to	ADP
ftr-351	69	21	turnover	turnover	NOUN
ftr-351	69	22	taxes	taxis	NOUN
ftr-351	69	23	in	in	ADP
ftr-351	69	24	several	several	ADJ
ftr-351	69	25	member	member	NOUN
ftr-351	69	26	countries	country	NOUN
ftr-351	69	27	and	and	CCONJ
ftr-351	69	28	of	of	ADP
ftr-351	69	29	avoiding	avoid	VERB
ftr-351	69	30	double	double	ADJ
ftr-351	69	31	taxation	taxation	NOUN
ftr-351	69	32	on	on	ADP
ftr-351	69	33	turnover	turnover	NOUN
ftr-351	69	34	tax	tax	NOUN
ftr-351	69	35	on	on	ADP
ftr-351	69	36	services.12	services.12	PROPN
ftr-351	69	37	c.	c.	NOUN
ftr-351	69	38	standardization	standardization	NOUN
ftr-351	69	39	of	of	ADP
ftr-351	69	40	concepts	concept	NOUN
ftr-351	69	41	the	the	DET
ftr-351	69	42	committee	committee	NOUN
ftr-351	69	43	should	should	AUX
ftr-351	69	44	submit	submit	VERB
ftr-351	69	45	concrete	concrete	ADJ
ftr-351	69	46	proposals	proposal	NOUN
ftr-351	69	47	as	as	SCONJ
ftr-351	69	48	regards	regard	VERB
ftr-351	69	49	the	the	DET
ftr-351	69	50	means	mean	NOUN
ftr-351	69	51	or	or	CCONJ
ftr-351	69	52	standardization	standardization	NOUN
ftr-351	69	53	of	of	ADP
ftr-351	69	54	the	the	DET
ftr-351	69	55	most	most	ADV
ftr-351	69	56	important	important	ADJ
ftr-351	69	57	concepts	concept	NOUN
ftr-351	69	58	to	to	PART
ftr-351	69	59	be	be	AUX
ftr-351	69	60	found	find	VERB
ftr-351	69	61	in	in	ADP
ftr-351	69	62	double	double	ADJ
ftr-351	69	63	taxation	taxation	NOUN
ftr-351	69	64	agreements	agreement	NOUN
ftr-351	69	65	.	.	PUNCT
ftr-351	70	1	d.	d.	PROPN
ftr-351	70	2	inequalities	inequality	NOUN
ftr-351	70	3	in	in	ADP
ftr-351	70	4	taxation	taxation	NOUN
ftr-351	70	5	on	on	ADP
ftr-351	70	6	grounds	ground	NOUN
ftr-351	70	7	of	of	ADP
ftr-351	70	8	nationality	nationality	NOUN
ftr-351	70	9	the	the	DET
ftr-351	70	10	committee	committee	NOUN
ftr-351	70	11	should	should	AUX
ftr-351	70	12	make	make	VERB
ftr-351	70	13	concrete	concrete	ADJ
ftr-351	70	14	proposals	proposal	NOUN
ftr-351	70	15	concerning	concern	VERB
ftr-351	70	16	the	the	DET
ftr-351	70	17	means	mean	NOUN
ftr-351	70	18	of	of	ADP
ftr-351	70	19	removal	removal	NOUN
ftr-351	70	20	of	of	ADP
ftr-351	70	21	such	such	ADJ
ftr-351	70	22	inequalities.13	inequalities.13	NOUN
ftr-351	70	23	the	the	DET
ftr-351	70	24	fiscal	fiscal	ADJ
ftr-351	70	25	committee	committee	NOUN
ftr-351	70	26	made	make	VERB
ftr-351	70	27	an	an	DET
ftr-351	70	28	interim	interim	ADJ
ftr-351	70	29	report	report	NOUN
ftr-351	70	30	in	in	ADP
ftr-351	70	31	195714	195714	NUM
ftr-351	70	32	and	and	CCONJ
ftr-351	70	33	a	a	DET
ftr-351	70	34	further	further	ADJ
ftr-351	70	35	report	report	NOUN
ftr-351	70	36	in	in	ADP
ftr-351	70	37	195815	195815	NUM
ftr-351	70	38	by	by	ADP
ftr-351	70	39	which	which	DET
ftr-351	70	40	time	time	NOUN
ftr-351	70	41	it	it	PRON
ftr-351	70	42	had	have	VERB
ftr-351	70	43	prepared	prepare	VERB
ftr-351	70	44	draft	draft	NOUN
ftr-351	70	45	articles	article	NOUN
ftr-351	70	46	and	and	CCONJ
ftr-351	70	47	commentary	commentary	NOUN
ftr-351	70	48	10	10	NUM
ftr-351	70	49	.	.	PUNCT
ftr-351	71	1	note	note	NOUN
ftr-351	71	2	by	by	ADP
ftr-351	71	3	the	the	DET
ftr-351	71	4	secretary	secretary	NOUN
ftr-351	71	5	-	-	PUNCT
ftr-351	71	6	general	general	ADJ
ftr-351	71	7	,	,	PUNCT
ftr-351	71	8	fc(56	fc(56	PROPN
ftr-351	71	9	)	)	PUNCT
ftr-351	71	10	1	1	NUM
ftr-351	71	11	(	(	PUNCT
ftr-351	71	12	may	may	PROPN
ftr-351	71	13	16	16	NUM
ftr-351	71	14	,	,	PUNCT
ftr-351	71	15	1956	1956	NUM
ftr-351	71	16	)	)	PUNCT
ftr-351	71	17	.	.	PUNCT
ftr-351	72	1	11	11	NUM
ftr-351	72	2	.	.	X
ftr-351	72	3	c(56)49	c(56)49	NOUN
ftr-351	72	4	(	(	PUNCT
ftr-351	72	5	final	final	ADJ
ftr-351	72	6	)	)	PUNCT
ftr-351	72	7	(	(	PUNCT
ftr-351	72	8	mar	mar	PROPN
ftr-351	72	9	.	.	PROPN
ftr-351	72	10	19	19	NUM
ftr-351	72	11	,	,	PUNCT
ftr-351	72	12	1956	1956	NUM
ftr-351	72	13	)	)	PUNCT
ftr-351	72	14	.	.	PUNCT
ftr-351	73	1	12	12	NUM
ftr-351	73	2	.	.	PUNCT
ftr-351	74	1	the	the	DET
ftr-351	74	2	swiss	swiss	ADJ
ftr-351	74	3	delegation	delegation	NOUN
ftr-351	74	4	were	be	AUX
ftr-351	74	5	pressing	press	VERB
ftr-351	74	6	for	for	ADP
ftr-351	74	7	a	a	DET
ftr-351	74	8	multilateral	multilateral	ADJ
ftr-351	74	9	convention	convention	NOUN
ftr-351	74	10	on	on	ADP
ftr-351	74	11	indirect	indirect	ADJ
ftr-351	74	12	tax	tax	NOUN
ftr-351	74	13	,	,	PUNCT
ftr-351	74	14	see	see	VERB
ftr-351	74	15	their	their	PRON
ftr-351	74	16	notes	note	NOUN
ftr-351	74	17	c(54)331	c(54)331	ADV
ftr-351	74	18	(	(	PUNCT
ftr-351	74	19	dec	dec	PROPN
ftr-351	74	20	.	.	PROPN
ftr-351	74	21	16	16	NUM
ftr-351	74	22	,	,	PUNCT
ftr-351	74	23	1954	1954	NUM
ftr-351	74	24	)	)	PUNCT
ftr-351	74	25	(	(	PUNCT
ftr-351	74	26	in	in	ADP
ftr-351	74	27	french	french	NOUN
ftr-351	74	28	only	only	ADV
ftr-351	74	29	)	)	PUNCT
ftr-351	74	30	;	;	PUNCT
ftr-351	74	31	and	and	CCONJ
ftr-351	74	32	c(55)88	c(55)88	PROPN
ftr-351	74	33	(	(	PUNCT
ftr-351	74	34	apr	apr	PROPN
ftr-351	74	35	.	.	PROPN
ftr-351	74	36	19	19	NUM
ftr-351	74	37	,	,	PUNCT
ftr-351	74	38	1955	1955	NUM
ftr-351	74	39	)	)	PUNCT
ftr-351	74	40	.	.	PUNCT
ftr-351	75	1	this	this	PRON
ftr-351	75	2	was	be	AUX
ftr-351	75	3	supported	support	VERB
ftr-351	75	4	by	by	ADP
ftr-351	75	5	the	the	DET
ftr-351	75	6	netherlands	netherlands	PROPN
ftr-351	75	7	and	and	CCONJ
ftr-351	75	8	germany	germany	PROPN
ftr-351	75	9	as	as	ADV
ftr-351	75	10	well	well	ADV
ftr-351	75	11	,	,	PUNCT
ftr-351	75	12	see	see	VERB
ftr-351	75	13	c(55)307	c(55)307	PRON
ftr-351	75	14	(	(	PUNCT
ftr-351	75	15	dec	dec	PROPN
ftr-351	75	16	.	.	PROPN
ftr-351	75	17	9	9	NUM
ftr-351	75	18	,	,	PUNCT
ftr-351	75	19	1955	1955	NUM
ftr-351	75	20	)	)	PUNCT
ftr-351	75	21	.	.	PUNCT
ftr-351	76	1	13	13	NUM
ftr-351	76	2	.	.	PUNCT
ftr-351	77	1	this	this	PRON
ftr-351	77	2	had	have	AUX
ftr-351	77	3	been	be	AUX
ftr-351	77	4	identified	identify	VERB
ftr-351	77	5	as	as	ADP
ftr-351	77	6	a	a	DET
ftr-351	77	7	topic	topic	NOUN
ftr-351	77	8	by	by	ADP
ftr-351	77	9	the	the	DET
ftr-351	77	10	ad	ad	NOUN
ftr-351	77	11	-	-	PUNCT
ftr-351	77	12	hoc	hoc	X
ftr-351	77	13	group	group	NOUN
ftr-351	77	14	of	of	ADP
ftr-351	77	15	experts	expert	NOUN
ftr-351	77	16	,	,	PUNCT
ftr-351	77	17	see	see	VERB
ftr-351	77	18	c(56)49	c(56)49	NOUN
ftr-351	77	19	(	(	PUNCT
ftr-351	77	20	feb	feb	PROPN
ftr-351	77	21	.	.	PROPN
ftr-351	77	22	24	24	NUM
ftr-351	77	23	,	,	PUNCT
ftr-351	77	24	1956	1956	NUM
ftr-351	77	25	)	)	PUNCT
ftr-351	77	26	.	.	PUNCT
ftr-351	78	1	14	14	NUM
ftr-351	78	2	.	.	PUNCT
ftr-351	78	3	c(57)145	c(57)145	NOUN
ftr-351	78	4	(	(	PUNCT
ftr-351	78	5	jul	jul	PROPN
ftr-351	78	6	.	.	PUNCT
ftr-351	79	1	3,1957	3,1957	NUM
ftr-351	79	2	)	)	PUNCT
ftr-351	79	3	.	.	PUNCT
ftr-351	80	1	by	by	ADP
ftr-351	80	2	that	that	DET
ftr-351	80	3	time	time	NOUN
ftr-351	80	4	the	the	DET
ftr-351	80	5	following	follow	VERB
ftr-351	80	6	working	work	VERB
ftr-351	80	7	parties	party	NOUN
ftr-351	80	8	were	be	AUX
ftr-351	80	9	in	in	ADP
ftr-351	80	10	operation	operation	NOUN
ftr-351	80	11	:	:	PUNCT
ftr-351	80	12	(	(	PUNCT
ftr-351	80	13	1	1	X
ftr-351	80	14	)	)	PUNCT
ftr-351	80	15	permanent	permanent	ADJ
ftr-351	80	16	establishment	establishment	NOUN
ftr-351	80	17	(	(	PUNCT
ftr-351	80	18	germany	germany	PROPN
ftr-351	80	19	,	,	PUNCT
ftr-351	80	20	the	the	DET
ftr-351	80	21	uk	uk	PROPN
ftr-351	80	22	)	)	PUNCT
ftr-351	80	23	;	;	PUNCT
ftr-351	80	24	(	(	PUNCT
ftr-351	80	25	2	2	X
ftr-351	80	26	)	)	PUNCT
ftr-351	80	27	fiscal	fiscal	ADJ
ftr-351	80	28	domicile	domicile	NOUN
ftr-351	80	29	(	(	PUNCT
ftr-351	80	30	denmark	denmark	NOUN
ftr-351	80	31	,	,	PUNCT
ftr-351	80	32	luxembourg	luxembourg	PROPN
ftr-351	80	33	)	)	PUNCT
ftr-351	80	34	;	;	PUNCT
ftr-351	80	35	(	(	PUNCT
ftr-351	80	36	3	3	X
ftr-351	80	37	)	)	PUNCT
ftr-351	80	38	listing	listing	NOUN
ftr-351	80	39	of	of	ADP
ftr-351	80	40	taxes	taxis	NOUN
ftr-351	80	41	(	(	PUNCT
ftr-351	80	42	italy	italy	PROPN
ftr-351	80	43	,	,	PUNCT
ftr-351	80	44	switzerland	switzerland	PROPN
ftr-351	80	45	)	)	PUNCT
ftr-351	80	46	;	;	PUNCT
ftr-351	80	47	(	(	PUNCT
ftr-351	80	48	4	4	X
ftr-351	80	49	)	)	PUNCT
ftr-351	80	50	discrimination	discrimination	NOUN
ftr-351	80	51	(	(	PUNCT
ftr-351	80	52	netherlands	netherlands	PROPN
ftr-351	80	53	,	,	PUNCT
ftr-351	80	54	france);(5	france);(5	PROPN
ftr-351	80	55	)	)	PUNCT
ftr-351	80	56	shipping	shipping	NOUN
ftr-351	80	57	and	and	CCONJ
ftr-351	80	58	air	air	NOUN
ftr-351	80	59	transport	transport	NOUN
ftr-351	80	60	(	(	PUNCT
ftr-351	80	61	sweden	sweden	PROPN
ftr-351	80	62	,	,	PUNCT
ftr-351	80	63	belgium	belgium	PROPN
ftr-351	80	64	)	)	PUNCT
ftr-351	80	65	.	.	PUNCT
ftr-351	81	1	more	more	ADJ
ftr-351	81	2	were	be	AUX
ftr-351	81	3	then	then	ADV
ftr-351	81	4	created	create	VERB
ftr-351	81	5	:	:	PUNCT
ftr-351	81	6	(	(	PUNCT
ftr-351	81	7	6	6	NUM
ftr-351	81	8	)	)	PUNCT
ftr-351	81	9	inland	inland	NOUN
ftr-351	81	10	waterways	waterway	NOUN
ftr-351	81	11	(	(	PUNCT
ftr-351	81	12	france	france	PROPN
ftr-351	81	13	,	,	PUNCT
ftr-351	81	14	germany	germany	PROPN
ftr-351	81	15	)	)	PUNCT
ftr-351	81	16	;	;	PUNCT
ftr-351	81	17	(	(	PUNCT
ftr-351	81	18	7	7	X
ftr-351	81	19	)	)	PUNCT
ftr-351	81	20	2009	2009	NUM
ftr-351	81	21	]	]	PUNCT
ftr-351	81	22	5	5	NUM
ftr-351	81	23	florida	florida	PROPN
ftr-351	81	24	tax	tax	NOUN
ftr-351	81	25	review	review	NOUN
ftr-351	81	26	on	on	ADP
ftr-351	81	27	the	the	DET
ftr-351	81	28	definition	definition	NOUN
ftr-351	81	29	of	of	ADP
ftr-351	81	30	taxes	taxis	NOUN
ftr-351	81	31	,	,	PUNCT
ftr-351	81	32	permanent	permanent	ADJ
ftr-351	81	33	establishment	establishment	NOUN
ftr-351	81	34	,	,	PUNCT
ftr-351	81	35	fiscal	fiscal	ADJ
ftr-351	81	36	domicile	domicile	NOUN
ftr-351	81	37	,	,	PUNCT
ftr-351	81	38	and	and	CCONJ
ftr-351	81	39	nondiscrimination	nondiscrimination	NOUN
ftr-351	81	40	,	,	PUNCT
ftr-351	81	41	which	which	PRON
ftr-351	81	42	became	become	VERB
ftr-351	81	43	a	a	DET
ftr-351	81	44	recommendation	recommendation	NOUN
ftr-351	81	45	of	of	ADP
ftr-351	81	46	the	the	DET
ftr-351	81	47	council	council	NOUN
ftr-351	81	48	to	to	PART
ftr-351	81	49	be	be	AUX
ftr-351	81	50	adopted	adopt	VERB
ftr-351	81	51	in	in	ADP
ftr-351	81	52	treaties	treaty	NOUN
ftr-351	81	53	,	,	PUNCT
ftr-351	81	54	which	which	PRON
ftr-351	81	55	was	be	AUX
ftr-351	81	56	published.16	published.16	NOUN
ftr-351	81	57	this	this	PRON
ftr-351	81	58	was	be	AUX
ftr-351	81	59	a	a	DET
ftr-351	81	60	very	very	ADV
ftr-351	81	61	considerable	considerable	ADJ
ftr-351	81	62	achievement	achievement	NOUN
ftr-351	81	63	in	in	ADP
ftr-351	81	64	such	such	DET
ftr-351	81	65	a	a	DET
ftr-351	81	66	short	short	ADJ
ftr-351	81	67	period	period	NOUN
ftr-351	81	68	.	.	PUNCT
ftr-351	82	1	further	further	ADJ
ftr-351	82	2	reports	report	NOUN
ftr-351	82	3	followed	follow	VERB
ftr-351	82	4	in	in	ADP
ftr-351	82	5	july	july	PROPN
ftr-351	82	6	1959,17	1959,17	NUM
ftr-351	82	7	august	august	PROPN
ftr-351	82	8	196018	196018	NUM
ftr-351	82	9	and	and	CCONJ
ftr-351	82	10	august	august	PROPN
ftr-351	82	11	1961.19	1961.19	NUM
ftr-351	82	12	with	with	ADP
ftr-351	82	13	minor	minor	ADJ
ftr-351	82	14	changes	change	NOUN
ftr-351	82	15	the	the	DET
ftr-351	82	16	articles	article	NOUN
ftr-351	82	17	included	include	VERB
ftr-351	82	18	in	in	ADP
ftr-351	82	19	these	these	DET
ftr-351	82	20	reports	report	NOUN
ftr-351	82	21	plus	plus	CCONJ
ftr-351	82	22	six	six	NUM
ftr-351	82	23	further	further	ADJ
ftr-351	82	24	articles20	articles20	NOUN
ftr-351	82	25	were	be	AUX
ftr-351	82	26	joined	join	VERB
ftr-351	82	27	together	together	ADV
ftr-351	82	28	to	to	PART
ftr-351	82	29	become	become	VERB
ftr-351	82	30	the	the	DET
ftr-351	82	31	oecd	oecd	PROPN
ftr-351	82	32	draft	draft	NOUN
ftr-351	82	33	of	of	ADP
ftr-351	82	34	1963	1963	NUM
ftr-351	82	35	.	.	PUNCT
ftr-351	83	1	i	i	PRON
ftr-351	83	2	shall	shall	AUX
ftr-351	83	3	in	in	ADP
ftr-351	83	4	the	the	DET
ftr-351	83	5	paper	paper	NOUN
ftr-351	83	6	explore	explore	VERB
ftr-351	83	7	the	the	DET
ftr-351	83	8	origins	origin	NOUN
ftr-351	83	9	of	of	ADP
ftr-351	83	10	some	some	PRON
ftr-351	83	11	of	of	ADP
ftr-351	83	12	the	the	DET
ftr-351	83	13	more	more	ADV
ftr-351	83	14	obscure	obscure	ADJ
ftr-351	83	15	(	(	PUNCT
ftr-351	83	16	at	at	ADP
ftr-351	83	17	least	least	ADJ
ftr-351	83	18	in	in	ADP
ftr-351	83	19	english	english	ADJ
ftr-351	83	20	)	)	PUNCT
ftr-351	83	21	terms	term	NOUN
ftr-351	83	22	used	use	VERB
ftr-351	83	23	in	in	ADP
ftr-351	83	24	the	the	DET
ftr-351	83	25	definitions	definition	NOUN
ftr-351	83	26	in	in	ADP
ftr-351	83	27	the	the	DET
ftr-351	83	28	model	model	NOUN
ftr-351	83	29	to	to	PART
ftr-351	83	30	see	see	VERB
ftr-351	83	31	whether	whether	SCONJ
ftr-351	83	32	the	the	DET
ftr-351	83	33	history	history	NOUN
ftr-351	83	34	now	now	ADV
ftr-351	83	35	available	available	ADJ
ftr-351	83	36	sheds	shed	VERB
ftr-351	83	37	any	any	DET
ftr-351	83	38	light	light	NOUN
ftr-351	83	39	on	on	ADP
ftr-351	83	40	their	their	PRON
ftr-351	83	41	intended	intended	ADJ
ftr-351	83	42	meaning	meaning	NOUN
ftr-351	83	43	.	.	PUNCT
ftr-351	84	1	in	in	ADP
ftr-351	84	2	addition	addition	NOUN
ftr-351	84	3	i	i	PRON
ftr-351	84	4	shall	shall	AUX
ftr-351	84	5	look	look	VERB
ftr-351	84	6	more	more	ADV
ftr-351	84	7	generally	generally	ADV
ftr-351	84	8	at	at	ADP
ftr-351	84	9	the	the	DET
ftr-351	84	10	development	development	NOUN
ftr-351	84	11	of	of	ADP
ftr-351	84	12	one	one	NUM
ftr-351	84	13	article	article	NOUN
ftr-351	84	14	,	,	PUNCT
ftr-351	84	15	the	the	DET
ftr-351	84	16	non	non	ADJ
ftr-351	84	17	-	-	ADJ
ftr-351	84	18	discrimination	discrimination	ADJ
ftr-351	84	19	article	article	NOUN
ftr-351	84	20	,	,	PUNCT
ftr-351	84	21	in	in	ADP
ftr-351	84	22	the	the	DET
ftr-351	84	23	light	light	NOUN
ftr-351	84	24	of	of	ADP
ftr-351	84	25	item	item	NOUN
ftr-351	84	26	d	d	PROPN
ftr-351	84	27	of	of	ADP
ftr-351	84	28	the	the	DET
ftr-351	84	29	terms	term	NOUN
ftr-351	84	30	of	of	ADP
ftr-351	84	31	reference	reference	NOUN
ftr-351	84	32	of	of	ADP
ftr-351	84	33	the	the	DET
ftr-351	84	34	fiscal	fiscal	ADJ
ftr-351	84	35	committee	committee	NOUN
ftr-351	84	36	as	as	SCONJ
ftr-351	84	37	it	it	PRON
ftr-351	84	38	seems	seem	VERB
ftr-351	84	39	surprising	surprising	ADJ
ftr-351	84	40	today	today	NOUN
ftr-351	84	41	that	that	SCONJ
ftr-351	84	42	nationality	nationality	NOUN
ftr-351	84	43	discrimination	discrimination	NOUN
ftr-351	84	44	should	should	AUX
ftr-351	84	45	feature	feature	VERB
ftr-351	84	46	so	so	ADV
ftr-351	84	47	prominently	prominently	ADV
ftr-351	84	48	as	as	ADP
ftr-351	84	49	one	one	NUM
ftr-351	84	50	of	of	ADP
ftr-351	84	51	the	the	DET
ftr-351	84	52	topics	topic	NOUN
ftr-351	84	53	.	.	PUNCT
ftr-351	85	1	ii	ii	PROPN
ftr-351	85	2	.	.	PUNCT
ftr-351	86	1	the	the	DET
ftr-351	86	2	lessons	lesson	NOUN
ftr-351	86	3	of	of	ADP
ftr-351	86	4	history	history	NOUN
ftr-351	86	5	in	in	ADP
ftr-351	86	6	relation	relation	NOUN
ftr-351	86	7	to	to	ADP
ftr-351	86	8	some	some	DET
ftr-351	86	9	definitions	definition	NOUN
ftr-351	86	10	in	in	ADP
ftr-351	86	11	the	the	DET
ftr-351	86	12	model	model	NOUN
ftr-351	86	13	a.	a.	NOUN
ftr-351	86	14	the	the	DET
ftr-351	86	15	definitions	definition	NOUN
ftr-351	86	16	of	of	ADP
ftr-351	86	17	"	"	PUNCT
ftr-351	86	18	person	person	NOUN
ftr-351	86	19	"	"	PUNCT
ftr-351	86	20	and	and	CCONJ
ftr-351	86	21	"	"	PUNCT
ftr-351	86	22	company	company	NOUN
ftr-351	86	23	"	"	PUNCT
ftr-351	86	24	the	the	DET
ftr-351	86	25	definitions	definition	NOUN
ftr-351	86	26	of	of	ADP
ftr-351	86	27	"	"	PUNCT
ftr-351	86	28	person	person	NOUN
ftr-351	86	29	"	"	PUNCT
ftr-351	86	30	and	and	CCONJ
ftr-351	86	31	"	"	PUNCT
ftr-351	86	32	company	company	NOUN
ftr-351	86	33	"	"	PUNCT
ftr-351	86	34	are	be	AUX
ftr-351	86	35	crucial	crucial	ADJ
ftr-351	86	36	to	to	ADP
ftr-351	86	37	the	the	DET
ftr-351	86	38	application	application	NOUN
ftr-351	86	39	of	of	ADP
ftr-351	86	40	a	a	DET
ftr-351	86	41	treaty	treaty	NOUN
ftr-351	86	42	based	base	VERB
ftr-351	86	43	on	on	ADP
ftr-351	86	44	the	the	DET
ftr-351	86	45	model	model	NOUN
ftr-351	86	46	.	.	PUNCT
ftr-351	87	1	they	they	PRON
ftr-351	87	2	originated	originate	VERB
ftr-351	87	3	from	from	ADP
ftr-351	87	4	oeec	oeec	ADJ
ftr-351	87	5	working	work	VERB
ftr-351	87	6	party	party	NOUN
ftr-351	87	7	14	14	NUM
ftr-351	87	8	on	on	ADP
ftr-351	87	9	definitions	definition	NOUN
ftr-351	87	10	(	(	PUNCT
ftr-351	87	11	the	the	DET
ftr-351	87	12	members	member	NOUN
ftr-351	87	13	of	of	ADP
ftr-351	87	14	which	which	PRON
ftr-351	87	15	were	be	AUX
ftr-351	87	16	from	from	ADP
ftr-351	87	17	austria	austria	PROPN
ftr-351	87	18	and	and	CCONJ
ftr-351	87	19	sweden	sweden	PROPN
ftr-351	87	20	)	)	PUNCT
ftr-351	87	21	which	which	PRON
ftr-351	87	22	started	start	VERB
ftr-351	87	23	late	late	ADV
ftr-351	87	24	in	in	ADP
ftr-351	87	25	the	the	DET
ftr-351	87	26	development	development	NOUN
ftr-351	87	27	of	of	ADP
ftr-351	87	28	the	the	DET
ftr-351	87	29	articles	article	NOUN
ftr-351	87	30	,	,	PUNCT
ftr-351	87	31	being	be	AUX
ftr-351	87	32	formed	form	VERB
ftr-351	87	33	in	in	ADP
ftr-351	87	34	september	september	PROPN
ftr-351	87	35	1958	1958	NUM
ftr-351	87	36	and	and	CCONJ
ftr-351	87	37	first	first	ADV
ftr-351	87	38	reporting	reporting	NOUN
ftr-351	87	39	on	on	ADP
ftr-351	87	40	march	march	PROPN
ftr-351	87	41	3	3	NUM
ftr-351	87	42	,	,	PUNCT
ftr-351	87	43	1959	1959	NUM
ftr-351	87	44	by	by	ADP
ftr-351	87	45	which	which	DET
ftr-351	87	46	time	time	NOUN
ftr-351	87	47	the	the	DET
ftr-351	87	48	oeec	oeec	NOUN
ftr-351	87	49	had	have	AUX
ftr-351	87	50	already	already	ADV
ftr-351	87	51	published	publish	VERB
ftr-351	87	52	its	its	PRON
ftr-351	87	53	first	first	ADJ
ftr-351	87	54	report	report	NOUN
ftr-351	87	55	,	,	PUNCT
ftr-351	87	56	and	and	CCONJ
ftr-351	87	57	work	work	VERB
ftr-351	87	58	on	on	ADP
ftr-351	87	59	the	the	DET
ftr-351	87	60	apportionment	apportionment	NOUN
ftr-351	87	61	of	of	ADP
ftr-351	87	62	profit	profit	NOUN
ftr-351	87	63	(	(	PUNCT
ftr-351	87	64	uk	uk	PROPN
ftr-351	87	65	,	,	PUNCT
ftr-351	87	66	netherlands	netherlands	PROPN
ftr-351	87	67	)	)	PUNCT
ftr-351	87	68	;	;	PUNCT
ftr-351	87	69	(	(	PUNCT
ftr-351	87	70	8)	8)	NUM
ftr-351	87	71	royalties	royalty	NOUN
ftr-351	87	72	(	(	PUNCT
ftr-351	87	73	germany	germany	PROPN
ftr-351	87	74	,	,	PUNCT
ftr-351	87	75	luxembourg	luxembourg	PROPN
ftr-351	87	76	)	)	PUNCT
ftr-351	87	77	;	;	PUNCT
ftr-351	87	78	(	(	PUNCT
ftr-351	87	79	9	9	X
ftr-351	87	80	)	)	PUNCT
ftr-351	87	81	immovable	immovable	ADJ
ftr-351	87	82	property	property	NOUN
ftr-351	87	83	(	(	PUNCT
ftr-351	87	84	italy	italy	PROPN
ftr-351	87	85	,	,	PUNCT
ftr-351	87	86	austria	austria	PROPN
ftr-351	87	87	)	)	PUNCT
ftr-351	87	88	;	;	PUNCT
ftr-351	87	89	and	and	CCONJ
ftr-351	87	90	(	(	PUNCT
ftr-351	87	91	10	10	NUM
ftr-351	87	92	)	)	PUNCT
ftr-351	87	93	dependent	dependent	ADJ
ftr-351	87	94	and	and	CCONJ
ftr-351	87	95	independent	independent	ADJ
ftr-351	87	96	services	service	NOUN
ftr-351	87	97	(	(	PUNCT
ftr-351	87	98	sweden	sweden	NOUN
ftr-351	87	99	)	)	PUNCT
ftr-351	87	100	.	.	PUNCT
ftr-351	88	1	by	by	ADP
ftr-351	88	2	the	the	DET
ftr-351	88	3	end	end	NOUN
ftr-351	88	4	,	,	PUNCT
ftr-351	88	5	there	there	PRON
ftr-351	88	6	were	be	VERB
ftr-351	88	7	also	also	ADV
ftr-351	88	8	working	work	VERB
ftr-351	88	9	parties	party	NOUN
ftr-351	88	10	(	(	PUNCT
ftr-351	88	11	11	11	NUM
ftr-351	88	12	)	)	PUNCT
ftr-351	88	13	interest	interest	NOUN
ftr-351	88	14	(	(	PUNCT
ftr-351	88	15	france	france	PROPN
ftr-351	88	16	,	,	PUNCT
ftr-351	88	17	belgium	belgium	NOUN
ftr-351	88	18	)	)	PUNCT
ftr-351	88	19	;	;	PUNCT
ftr-351	88	20	(	(	PUNCT
ftr-351	88	21	12	12	X
ftr-351	88	22	)	)	PUNCT
ftr-351	88	23	dividends	dividend	NOUN
ftr-351	88	24	(	(	PUNCT
ftr-351	88	25	germany	germany	PROPN
ftr-351	88	26	,	,	PUNCT
ftr-351	88	27	italy	italy	PROPN
ftr-351	88	28	,	,	PUNCT
ftr-351	88	29	switzerland	switzerland	PROPN
ftr-351	88	30	)	)	PUNCT
ftr-351	88	31	;	;	PUNCT
ftr-351	88	32	(	(	PUNCT
ftr-351	88	33	13	13	X
ftr-351	88	34	)	)	PUNCT
ftr-351	88	35	capital	capital	NOUN
ftr-351	88	36	(	(	PUNCT
ftr-351	88	37	switzerland	switzerland	PROPN
ftr-351	88	38	)	)	PUNCT
ftr-351	88	39	;	;	PUNCT
ftr-351	88	40	(	(	PUNCT
ftr-351	88	41	14	14	X
ftr-351	88	42	)	)	PUNCT
ftr-351	88	43	territorial	territorial	ADJ
ftr-351	88	44	scope	scope	NOUN
ftr-351	88	45	,	,	PUNCT
ftr-351	88	46	definitions	definition	NOUN
ftr-351	88	47	,	,	PUNCT
ftr-351	88	48	mutual	mutual	ADJ
ftr-351	88	49	agreement	agreement	NOUN
ftr-351	88	50	,	,	PUNCT
ftr-351	88	51	exchange	exchange	NOUN
ftr-351	88	52	of	of	ADP
ftr-351	88	53	information	information	NOUN
ftr-351	88	54	,	,	PUNCT
ftr-351	88	55	diplomatic	diplomatic	ADJ
ftr-351	88	56	privileges	privilege	NOUN
ftr-351	88	57	,	,	PUNCT
ftr-351	88	58	entry	entry	NOUN
ftr-351	88	59	into	into	ADP
ftr-351	88	60	force	force	NOUN
ftr-351	88	61	(	(	PUNCT
ftr-351	88	62	austria	austria	PROPN
ftr-351	88	63	,	,	PUNCT
ftr-351	88	64	sweden	sweden	PROPN
ftr-351	88	65	)	)	PUNCT
ftr-351	88	66	;	;	PUNCT
ftr-351	88	67	and	and	CCONJ
ftr-351	88	68	(	(	PUNCT
ftr-351	88	69	15	15	NUM
ftr-351	88	70	)	)	PUNCT
ftr-351	88	71	avoidance	avoidance	NOUN
ftr-351	88	72	of	of	ADP
ftr-351	88	73	double	double	ADJ
ftr-351	88	74	taxation	taxation	NOUN
ftr-351	88	75	(	(	PUNCT
ftr-351	88	76	denmark	denmark	PROPN
ftr-351	88	77	,	,	PUNCT
ftr-351	88	78	ireland	ireland	PROPN
ftr-351	88	79	)	)	PUNCT
ftr-351	88	80	.	.	PUNCT
ftr-351	89	1	no.17	no.17	PROPN
ftr-351	89	2	dealt	deal	VERB
ftr-351	89	3	with	with	ADP
ftr-351	89	4	inheritance	inheritance	NOUN
ftr-351	89	5	taxes	taxis	NOUN
ftr-351	89	6	.	.	PUNCT
ftr-351	90	1	15	15	NUM
ftr-351	90	2	.	.	X
ftr-351	90	3	c(58)118	c(58)118	NOUN
ftr-351	90	4	(	(	PUNCT
ftr-351	90	5	may	may	PROPN
ftr-351	90	6	28	28	NUM
ftr-351	90	7	,	,	PUNCT
ftr-351	90	8	1958	1958	NUM
ftr-351	90	9	)	)	PUNCT
ftr-351	90	10	.	.	PUNCT
ftr-351	91	1	16	16	NUM
ftr-351	91	2	.	.	PUNCT
ftr-351	91	3	c(58)118(final	c(58)118(final	ADJ
ftr-351	91	4	)	)	PUNCT
ftr-351	91	5	(	(	PUNCT
ftr-351	91	6	jul	jul	PROPN
ftr-351	91	7	.	.	PROPN
ftr-351	91	8	15	15	NUM
ftr-351	91	9	,	,	PUNCT
ftr-351	91	10	1958	1958	NUM
ftr-351	91	11	)	)	PUNCT
ftr-351	91	12	,	,	PUNCT
ftr-351	91	13	published	publish	VERB
ftr-351	91	14	as	as	ADP
ftr-351	91	15	the	the	DET
ftr-351	91	16	fiscal	fiscal	ADJ
ftr-351	91	17	committee	committee	NOUN
ftr-351	91	18	's	's	PART
ftr-351	91	19	first	first	ADJ
ftr-351	91	20	report	report	NOUN
ftr-351	91	21	in	in	ADP
ftr-351	91	22	september	september	PROPN
ftr-351	91	23	1958	1958	NUM
ftr-351	91	24	.	.	PUNCT
ftr-351	92	1	17	17	NUM
ftr-351	92	2	.	.	PUNCT
ftr-351	92	3	covering	cover	VERB
ftr-351	92	4	shipping	shipping	NOUN
ftr-351	92	5	and	and	CCONJ
ftr-351	92	6	air	air	NOUN
ftr-351	92	7	transport	transport	NOUN
ftr-351	92	8	,	,	PUNCT
ftr-351	92	9	dependent	dependent	ADJ
ftr-351	92	10	and	and	CCONJ
ftr-351	92	11	independent	independent	ADJ
ftr-351	92	12	personal	personal	ADJ
ftr-351	92	13	services	service	NOUN
ftr-351	92	14	,	,	PUNCT
ftr-351	92	15	immovable	immovable	ADJ
ftr-351	92	16	property	property	NOUN
ftr-351	92	17	,	,	PUNCT
ftr-351	92	18	and	and	CCONJ
ftr-351	92	19	capital	capital	NOUN
ftr-351	92	20	.	.	PUNCT
ftr-351	93	1	18	18	NUM
ftr-351	93	2	.	.	X
ftr-351	93	3	covering	cover	VERB
ftr-351	93	4	allocation	allocation	NOUN
ftr-351	93	5	of	of	ADP
ftr-351	93	6	profits	profit	NOUN
ftr-351	93	7	to	to	ADP
ftr-351	93	8	a	a	DET
ftr-351	93	9	permanent	permanent	ADJ
ftr-351	93	10	establishment	establishment	NOUN
ftr-351	93	11	,	,	PUNCT
ftr-351	93	12	other	other	ADJ
ftr-351	93	13	income	income	NOUN
ftr-351	93	14	,	,	PUNCT
ftr-351	93	15	personal	personal	ADJ
ftr-351	93	16	scope	scope	NOUN
ftr-351	93	17	,	,	PUNCT
ftr-351	93	18	and	and	CCONJ
ftr-351	93	19	territorial	territorial	ADJ
ftr-351	93	20	extension	extension	NOUN
ftr-351	93	21	.	.	PUNCT
ftr-351	94	1	19	19	NUM
ftr-351	94	2	.	.	NOUN
ftr-351	94	3	covering	cover	VERB
ftr-351	94	4	dividends	dividend	NOUN
ftr-351	94	5	,	,	PUNCT
ftr-351	94	6	interest	interest	NOUN
ftr-351	94	7	,	,	PUNCT
ftr-351	94	8	royalties	royalty	NOUN
ftr-351	94	9	,	,	PUNCT
ftr-351	94	10	avoidance	avoidance	NOUN
ftr-351	94	11	of	of	ADP
ftr-351	94	12	double	double	ADJ
ftr-351	94	13	taxation	taxation	NOUN
ftr-351	94	14	and	and	CCONJ
ftr-351	94	15	mutual	mutual	ADJ
ftr-351	94	16	agreement	agreement	NOUN
ftr-351	94	17	procedure	procedure	NOUN
ftr-351	94	18	.	.	PUNCT
ftr-351	95	1	20	20	NUM
ftr-351	95	2	.	.	PUNCT
ftr-351	96	1	the	the	DET
ftr-351	96	2	articles	article	NOUN
ftr-351	96	3	on	on	ADP
ftr-351	96	4	general	general	ADJ
ftr-351	96	5	definitions	definition	NOUN
ftr-351	96	6	,	,	PUNCT
ftr-351	96	7	capital	capital	NOUN
ftr-351	96	8	gains	gain	NOUN
ftr-351	96	9	,	,	PUNCT
ftr-351	96	10	exchange	exchange	NOUN
ftr-351	96	11	of	of	ADP
ftr-351	96	12	information	information	NOUN
ftr-351	96	13	,	,	PUNCT
ftr-351	96	14	diplomatic	diplomatic	ADJ
ftr-351	96	15	and	and	CCONJ
ftr-351	96	16	consular	consular	ADJ
ftr-351	96	17	officials	official	NOUN
ftr-351	96	18	,	,	PUNCT
ftr-351	96	19	entry	entry	NOUN
ftr-351	96	20	into	into	ADP
ftr-351	96	21	force	force	NOUN
ftr-351	96	22	,	,	PUNCT
ftr-351	96	23	and	and	CCONJ
ftr-351	96	24	termination	termination	NOUN
ftr-351	96	25	.	.	PUNCT
ftr-351	97	1	6	6	NUM
ftr-351	98	1	[	[	X
ftr-351	98	2	vol	vol	NOUN
ftr-351	98	3	.	.	PUNCT
ftr-351	99	1	10:1	10:1	NUM
ftr-351	99	2	understanding	understand	VERB
ftr-351	99	3	the	the	DET
ftr-351	99	4	oecd	oecd	PROPN
ftr-351	99	5	model	model	PROPN
ftr-351	99	6	tax	tax	PROPN
ftr-351	99	7	convention	convention	PROPN
ftr-351	99	8	dividends	dividend	VERB
ftr-351	99	9	article	article	NOUN
ftr-351	99	10	,	,	PUNCT
ftr-351	99	11	for	for	ADP
ftr-351	99	12	which	which	PRON
ftr-351	99	13	the	the	DET
ftr-351	99	14	definition	definition	NOUN
ftr-351	99	15	of	of	ADP
ftr-351	99	16	company	company	NOUN
ftr-351	99	17	was	be	AUX
ftr-351	99	18	critical	critical	ADJ
ftr-351	99	19	,	,	PUNCT
ftr-351	99	20	had	have	AUX
ftr-351	99	21	been	be	AUX
ftr-351	99	22	going	go	VERB
ftr-351	99	23	on	on	ADP
ftr-351	99	24	since	since	SCONJ
ftr-351	99	25	march	march	PROPN
ftr-351	99	26	1958	1958	NUM
ftr-351	99	27	.	.	PUNCT
ftr-351	100	1	indeed	indeed	ADV
ftr-351	100	2	all	all	DET
ftr-351	100	3	four	four	NUM
ftr-351	100	4	oeec	oeec	NOUN
ftr-351	100	5	reports	report	NOUN
ftr-351	100	6	were	be	AUX
ftr-351	100	7	published	publish	VERB
ftr-351	100	8	without	without	ADP
ftr-351	100	9	the	the	DET
ftr-351	100	10	definitions	definition	NOUN
ftr-351	100	11	article	article	NOUN
ftr-351	100	12	.	.	PUNCT
ftr-351	101	1	the	the	DET
ftr-351	101	2	working	work	VERB
ftr-351	101	3	party	party	NOUN
ftr-351	101	4	identified	identify	VERB
ftr-351	101	5	the	the	DET
ftr-351	101	6	following	follow	VERB
ftr-351	101	7	three	three	NUM
ftr-351	101	8	borderline	borderline	NOUN
ftr-351	101	9	cases	case	NOUN
ftr-351	101	10	of	of	ADP
ftr-351	101	11	non	non	ADJ
ftr-351	101	12	-	-	ADJ
ftr-351	101	13	corporate	corporate	ADJ
ftr-351	101	14	bodies	body	NOUN
ftr-351	101	15	of	of	ADP
ftr-351	101	16	persons	person	NOUN
ftr-351	101	17	:	:	PUNCT
ftr-351	101	18	a	a	X
ftr-351	101	19	)	)	PUNCT
ftr-351	101	20	bodies	body	NOUN
ftr-351	101	21	of	of	ADP
ftr-351	101	22	persons	person	NOUN
ftr-351	101	23	,	,	PUNCT
ftr-351	101	24	which	which	PRON
ftr-351	101	25	are	be	AUX
ftr-351	101	26	not	not	PART
ftr-351	101	27	treated	treat	VERB
ftr-351	101	28	as	as	ADP
ftr-351	101	29	taxable	taxable	ADJ
ftr-351	101	30	units	unit	NOUN
ftr-351	101	31	under	under	ADP
ftr-351	101	32	the	the	DET
ftr-351	101	33	taxation	taxation	NOUN
ftr-351	101	34	laws	law	NOUN
ftr-351	101	35	of	of	ADP
ftr-351	101	36	any	any	PRON
ftr-351	101	37	of	of	ADP
ftr-351	101	38	the	the	DET
ftr-351	101	39	contracting	contracting	NOUN
ftr-351	101	40	states	state	NOUN
ftr-351	101	41	concerned	concern	VERB
ftr-351	101	42	;	;	PUNCT
ftr-351	101	43	b	b	X
ftr-351	101	44	)	)	PUNCT
ftr-351	101	45	bodies	body	NOUN
ftr-351	101	46	of	of	ADP
ftr-351	101	47	persons	person	NOUN
ftr-351	101	48	,	,	PUNCT
ftr-351	101	49	which	which	PRON
ftr-351	101	50	are	be	AUX
ftr-351	101	51	treated	treat	VERB
ftr-351	101	52	as	as	ADP
ftr-351	101	53	taxable	taxable	ADJ
ftr-351	101	54	units	unit	NOUN
ftr-351	101	55	under	under	ADP
ftr-351	101	56	the	the	DET
ftr-351	101	57	taxation	taxation	NOUN
ftr-351	101	58	laws	law	NOUN
ftr-351	101	59	of	of	ADP
ftr-351	101	60	any	any	PRON
ftr-351	101	61	of	of	ADP
ftr-351	101	62	the	the	DET
ftr-351	101	63	contracting	contracting	NOUN
ftr-351	101	64	states	state	NOUN
ftr-351	101	65	and	and	CCONJ
ftr-351	101	66	which	which	PRON
ftr-351	101	67	further	far	ADV
ftr-351	101	68	are	be	AUX
ftr-351	101	69	treated	treat	VERB
ftr-351	101	70	by	by	ADP
ftr-351	101	71	such	such	ADJ
ftr-351	101	72	laws	law	NOUN
ftr-351	101	73	in	in	ADP
ftr-351	101	74	the	the	DET
ftr-351	101	75	same	same	ADJ
ftr-351	101	76	way	way	NOUN
ftr-351	101	77	as	as	ADP
ftr-351	101	78	legal	legal	ADJ
ftr-351	101	79	persons	person	NOUN
ftr-351	101	80	;	;	PUNCT
ftr-351	101	81	c	c	X
ftr-351	101	82	)	)	PUNCT
ftr-351	101	83	bodies	body	NOUN
ftr-351	101	84	of	of	ADP
ftr-351	101	85	persons	person	NOUN
ftr-351	101	86	which	which	PRON
ftr-351	101	87	are	be	AUX
ftr-351	101	88	treated	treat	VERB
ftr-351	101	89	as	as	ADP
ftr-351	101	90	taxable	taxable	ADJ
ftr-351	101	91	units	unit	NOUN
ftr-351	101	92	under	under	ADP
ftr-351	101	93	the	the	DET
ftr-351	101	94	taxation	taxation	NOUN
ftr-351	101	95	laws	law	NOUN
ftr-351	101	96	of	of	ADP
ftr-351	101	97	any	any	PRON
ftr-351	101	98	of	of	ADP
ftr-351	101	99	the	the	DET
ftr-351	101	100	contracting	contracting	NOUN
ftr-351	101	101	states	state	NOUN
ftr-351	101	102	,	,	PUNCT
ftr-351	101	103	but	but	CCONJ
ftr-351	101	104	are	be	AUX
ftr-351	101	105	not	not	PART
ftr-351	101	106	treated	treat	VERB
ftr-351	101	107	in	in	ADP
ftr-351	101	108	the	the	DET
ftr-351	101	109	same	same	ADJ
ftr-351	101	110	way	way	NOUN
ftr-351	101	111	as	as	ADP
ftr-351	101	112	legal	legal	ADJ
ftr-351	101	113	persons	person	NOUN
ftr-351	101	114	(	(	PUNCT
ftr-351	101	115	the	the	DET
ftr-351	101	116	taxable	taxable	ADJ
ftr-351	101	117	treatment	treatment	NOUN
ftr-351	101	118	of	of	ADP
ftr-351	101	119	which	which	PRON
ftr-351	101	120	resembles	resemble	VERB
ftr-351	101	121	that	that	PRON
ftr-351	101	122	of	of	ADP
ftr-351	101	123	an	an	DET
ftr-351	101	124	individual	individual	NOUN
ftr-351	101	125	,	,	PUNCT
ftr-351	101	126	as	as	SCONJ
ftr-351	101	127	for	for	ADP
ftr-351	101	128	instance	instance	NOUN
ftr-351	101	129	happens	happen	VERB
ftr-351	101	130	to	to	PART
ftr-351	101	131	be	be	AUX
ftr-351	101	132	the	the	DET
ftr-351	101	133	case	case	NOUN
ftr-351	101	134	with	with	ADP
ftr-351	101	135	certain	certain	ADJ
ftr-351	101	136	partnerships	partnership	NOUN
ftr-351	101	137	where	where	SCONJ
ftr-351	101	138	the	the	DET
ftr-351	101	139	austrian	austrian	NOUN
ftr-351	101	140	and	and	CCONJ
ftr-351	101	141	the	the	DET
ftr-351	101	142	german	german	ADJ
ftr-351	101	143	gewerbesteuer	gewerbesteuer	NOUN
ftr-351	101	144	is	be	AUX
ftr-351	101	145	concerned).2	concerned).2	PROPN
ftr-351	101	146	'	'	PUNCT
ftr-351	101	147	the	the	DET
ftr-351	101	148	conclusion	conclusion	NOUN
ftr-351	101	149	they	they	PRON
ftr-351	101	150	drew	draw	VERB
ftr-351	101	151	was	be	AUX
ftr-351	101	152	that	that	SCONJ
ftr-351	101	153	the	the	DET
ftr-351	101	154	definition	definition	NOUN
ftr-351	101	155	of	of	ADP
ftr-351	101	156	"	"	PUNCT
ftr-351	101	157	person	person	NOUN
ftr-351	101	158	"	"	PUNCT
ftr-351	101	159	should	should	AUX
ftr-351	101	160	be	be	AUX
ftr-351	101	161	as	as	ADV
ftr-351	101	162	broad	broad	ADJ
ftr-351	101	163	as	as	ADP
ftr-351	101	164	possible	possible	ADJ
ftr-351	101	165	,	,	PUNCT
ftr-351	101	166	particularly	particularly	ADV
ftr-351	101	167	in	in	ADP
ftr-351	101	168	view	view	NOUN
ftr-351	101	169	of	of	ADP
ftr-351	101	170	the	the	DET
ftr-351	101	171	agency	agency	NOUN
ftr-351	101	172	permanent	permanent	ADJ
ftr-351	101	173	establishment	establishment	NOUN
ftr-351	101	174	provision	provision	NOUN
ftr-351	101	175	:	:	PUNCT
ftr-351	101	176	"	"	PUNCT
ftr-351	101	177	where	where	SCONJ
ftr-351	101	178	a	a	DET
ftr-351	101	179	person	person	NOUN
ftr-351	101	180	..	..	PUNCT
ftr-351	101	181	.is	.is	PUNCT
ftr-351	102	1	acting	act	VERB
ftr-351	102	2	on	on	ADP
ftr-351	102	3	behalf	behalf	NOUN
ftr-351	102	4	of	of	ADP
ftr-351	102	5	an	an	DET
ftr-351	102	6	enterprise	enterprise	NOUN
ftr-351	102	7	,	,	PUNCT
ftr-351	102	8	"	"	PUNCT
ftr-351	102	9	otherwise	otherwise	ADV
ftr-351	102	10	a	a	DET
ftr-351	102	11	transparent	transparent	ADJ
ftr-351	102	12	partnership	partnership	NOUN
ftr-351	102	13	acting	act	VERB
ftr-351	102	14	as	as	SCONJ
ftr-351	102	15	an	an	DET
ftr-351	102	16	agent	agent	NOUN
ftr-351	102	17	would	would	AUX
ftr-351	102	18	not	not	PART
ftr-351	102	19	be	be	AUX
ftr-351	102	20	included	include	VERB
ftr-351	102	21	as	as	ADP
ftr-351	102	22	a	a	DET
ftr-351	102	23	permanent	permanent	ADJ
ftr-351	102	24	establishment	establishment	NOUN
ftr-351	102	25	if	if	SCONJ
ftr-351	102	26	it	it	PRON
ftr-351	102	27	were	be	AUX
ftr-351	102	28	not	not	PART
ftr-351	102	29	a	a	DET
ftr-351	102	30	person.22	person.22	NOUN
ftr-351	102	31	in	in	ADP
ftr-351	102	32	relation	relation	NOUN
ftr-351	102	33	to	to	ADP
ftr-351	102	34	other	other	ADJ
ftr-351	102	35	references	reference	NOUN
ftr-351	102	36	to	to	ADP
ftr-351	102	37	person	person	NOUN
ftr-351	102	38	in	in	ADP
ftr-351	102	39	the	the	DET
ftr-351	102	40	model	model	NOUN
ftr-351	102	41	they	they	PRON
ftr-351	102	42	said	say	VERB
ftr-351	102	43	:	:	PUNCT
ftr-351	102	44	the	the	DET
ftr-351	102	45	term	term	NOUN
ftr-351	102	46	"	"	PUNCT
ftr-351	102	47	person	person	NOUN
ftr-351	102	48	"	"	PUNCT
ftr-351	102	49	is	be	AUX
ftr-351	102	50	however	however	ADV
ftr-351	102	51	mainly	mainly	ADV
ftr-351	102	52	used	use	VERB
ftr-351	102	53	within	within	ADP
ftr-351	102	54	the	the	DET
ftr-351	102	55	rules	rule	NOUN
ftr-351	102	56	for	for	ADP
ftr-351	102	57	the	the	DET
ftr-351	102	58	allocation	allocation	NOUN
ftr-351	102	59	of	of	ADP
ftr-351	102	60	taxation	taxation	NOUN
ftr-351	102	61	rights	right	NOUN
ftr-351	102	62	and	and	CCONJ
ftr-351	102	63	also	also	ADV
ftr-351	102	64	in	in	ADP
ftr-351	102	65	the	the	DET
ftr-351	102	66	rules	rule	NOUN
ftr-351	102	67	for	for	ADP
ftr-351	102	68	fiscal	fiscal	ADJ
ftr-351	102	69	domicile	domicile	NOUN
ftr-351	102	70	.	.	PUNCT
ftr-351	103	1	used	use	VERB
ftr-351	103	2	in	in	ADP
ftr-351	103	3	this	this	DET
ftr-351	103	4	way	way	NOUN
ftr-351	103	5	,	,	PUNCT
ftr-351	103	6	the	the	DET
ftr-351	103	7	term	term	NOUN
ftr-351	103	8	necessarily	necessarily	ADV
ftr-351	103	9	has	have	VERB
ftr-351	103	10	to	to	PART
ftr-351	103	11	include	include	VERB
ftr-351	103	12	all	all	DET
ftr-351	103	13	bodies	body	NOUN
ftr-351	103	14	of	of	ADP
ftr-351	103	15	persons	person	NOUN
ftr-351	103	16	,	,	PUNCT
ftr-351	103	17	which	which	PRON
ftr-351	103	18	might	might	AUX
ftr-351	103	19	under	under	ADP
ftr-351	103	20	the	the	DET
ftr-351	103	21	taxation	taxation	NOUN
ftr-351	103	22	laws	law	NOUN
ftr-351	103	23	of	of	ADP
ftr-351	103	24	any	any	PRON
ftr-351	103	25	of	of	ADP
ftr-351	103	26	the	the	DET
ftr-351	103	27	contracting	contracting	NOUN
ftr-351	103	28	states	state	NOUN
ftr-351	103	29	be	be	AUX
ftr-351	103	30	treated	treat	VERB
ftr-351	103	31	as	as	ADP
ftr-351	103	32	a	a	DET
ftr-351	103	33	taxable	taxable	ADJ
ftr-351	103	34	unit.23	unit.23	NOUN
ftr-351	103	35	since	since	SCONJ
ftr-351	103	36	a	a	DET
ftr-351	103	37	"	"	PUNCT
ftr-351	103	38	person	person	NOUN
ftr-351	103	39	"	"	PUNCT
ftr-351	103	40	must	must	AUX
ftr-351	103	41	also	also	ADV
ftr-351	103	42	be	be	AUX
ftr-351	103	43	a	a	DET
ftr-351	103	44	"	"	PUNCT
ftr-351	103	45	resident	resident	NOUN
ftr-351	103	46	"	"	PUNCT
ftr-351	103	47	for	for	ADP
ftr-351	103	48	the	the	DET
ftr-351	103	49	allocation	allocation	NOUN
ftr-351	103	50	of	of	ADP
ftr-351	103	51	taxing	tax	VERB
ftr-351	103	52	rights	right	NOUN
ftr-351	103	53	to	to	PART
ftr-351	103	54	be	be	AUX
ftr-351	103	55	relevant	relevant	ADJ
ftr-351	103	56	,	,	PUNCT
ftr-351	103	57	it	it	PRON
ftr-351	103	58	was	be	AUX
ftr-351	103	59	unnecessary	unnecessary	ADJ
ftr-351	103	60	to	to	PART
ftr-351	103	61	have	have	VERB
ftr-351	103	62	a	a	DET
ftr-351	103	63	wide	wide	ADJ
ftr-351	103	64	definition	definition	NOUN
ftr-351	103	65	of	of	ADP
ftr-351	103	66	person	person	NOUN
ftr-351	103	67	for	for	ADP
ftr-351	103	68	this	this	DET
ftr-351	103	69	purpose	purpose	NOUN
ftr-351	103	70	,	,	PUNCT
ftr-351	103	71	but	but	CCONJ
ftr-351	103	72	a	a	DET
ftr-351	103	73	wide	wide	ADJ
ftr-351	103	74	definition	definition	NOUN
ftr-351	103	75	did	do	VERB
ftr-351	103	76	no	no	DET
ftr-351	103	77	harm	harm	NOUN
ftr-351	103	78	either	either	ADV
ftr-351	103	79	and	and	CCONJ
ftr-351	103	80	was	be	AUX
ftr-351	103	81	necessary	necessary	ADJ
ftr-351	103	82	for	for	ADP
ftr-351	103	83	the	the	DET
ftr-351	103	84	agency	agency	NOUN
ftr-351	103	85	permanent	permanent	ADJ
ftr-351	103	86	establishment	establishment	NOUN
ftr-351	103	87	provision	provision	NOUN
ftr-351	103	88	.	.	PUNCT
ftr-351	104	1	their	their	PRON
ftr-351	104	2	original	original	ADJ
ftr-351	104	3	21	21	NUM
ftr-351	104	4	.	.	PUNCT
ftr-351	104	5	fc	fc	PROPN
ftr-351	104	6	/	/	SYM
ftr-351	104	7	wp14(61	wp14(61	PROPN
ftr-351	104	8	)	)	PUNCT
ftr-351	104	9	2	2	NUM
ftr-351	104	10	(	(	PUNCT
ftr-351	104	11	sept	sept	PROPN
ftr-351	104	12	.	.	PROPN
ftr-351	104	13	18	18	NUM
ftr-351	104	14	,	,	PUNCT
ftr-351	104	15	1961	1961	NUM
ftr-351	104	16	)	)	PUNCT
ftr-351	104	17	,	,	PUNCT
ftr-351	104	18	15	15	NUM
ftr-351	104	19	.	.	NOUN
ftr-351	104	20	22	22	NUM
ftr-351	104	21	.	.	PUNCT
ftr-351	105	1	i	i	PRON
ftr-351	105	2	d.	d.	PROPN
ftr-351	105	3	at	at	ADP
ftr-351	105	4	7	7	NUM
ftr-351	105	5	.	.	PUNCT
ftr-351	106	1	they	they	PRON
ftr-351	106	2	considered	consider	VERB
ftr-351	106	3	an	an	DET
ftr-351	106	4	alternative	alternative	NOUN
ftr-351	106	5	of	of	ADP
ftr-351	106	6	excluding	exclude	VERB
ftr-351	106	7	partnerships	partnership	NOUN
ftr-351	106	8	and	and	CCONJ
ftr-351	106	9	replacing	replace	VERB
ftr-351	106	10	the	the	DET
ftr-351	106	11	word	word	NOUN
ftr-351	106	12	"	"	PUNCT
ftr-351	106	13	person	person	NOUN
ftr-351	106	14	"	"	PUNCT
ftr-351	106	15	by	by	ADP
ftr-351	106	16	"	"	PUNCT
ftr-351	106	17	agent	agent	NOUN
ftr-351	106	18	"	"	PUNCT
ftr-351	106	19	in	in	ADP
ftr-351	106	20	the	the	DET
ftr-351	106	21	agency	agency	NOUN
ftr-351	106	22	permanent	permanent	ADJ
ftr-351	106	23	establishment	establishment	NOUN
ftr-351	106	24	provision	provision	NOUN
ftr-351	106	25	.	.	PUNCT
ftr-351	107	1	in	in	ADP
ftr-351	107	2	fact	fact	NOUN
ftr-351	107	3	,	,	PUNCT
ftr-351	107	4	this	this	DET
ftr-351	107	5	reference	reference	NOUN
ftr-351	107	6	started	start	VERB
ftr-351	107	7	life	life	NOUN
ftr-351	107	8	as	as	ADP
ftr-351	107	9	agent	agent	NOUN
ftr-351	107	10	and	and	CCONJ
ftr-351	107	11	employee	employee	NOUN
ftr-351	107	12	,	,	PUNCT
ftr-351	107	13	after	after	ADP
ftr-351	107	14	which	which	PRON
ftr-351	107	15	it	it	PRON
ftr-351	107	16	was	be	AUX
ftr-351	107	17	changed	change	VERB
ftr-351	107	18	to	to	ADP
ftr-351	107	19	person	person	NOUN
ftr-351	107	20	to	to	PART
ftr-351	107	21	make	make	VERB
ftr-351	107	22	clear	clear	ADJ
ftr-351	107	23	that	that	SCONJ
ftr-351	107	24	it	it	PRON
ftr-351	107	25	was	be	AUX
ftr-351	107	26	the	the	DET
ftr-351	107	27	type	type	NOUN
ftr-351	107	28	of	of	ADP
ftr-351	107	29	authority	authority	NOUN
ftr-351	107	30	that	that	PRON
ftr-351	107	31	mattered	matter	VERB
ftr-351	107	32	,	,	PUNCT
ftr-351	107	33	not	not	PART
ftr-351	107	34	the	the	DET
ftr-351	107	35	nature	nature	NOUN
ftr-351	107	36	of	of	ADP
ftr-351	107	37	the	the	DET
ftr-351	107	38	function	function	NOUN
ftr-351	107	39	,	,	PUNCT
ftr-351	107	40	see	see	VERB
ftr-351	107	41	fcim(57	fcim(57	NOUN
ftr-351	107	42	)	)	PUNCT
ftr-351	107	43	3	3	NUM
ftr-351	107	44	(	(	PUNCT
ftr-351	107	45	nov	nov	PROPN
ftr-351	107	46	.	.	PROPN
ftr-351	107	47	5	5	NUM
ftr-351	107	48	,	,	PUNCT
ftr-351	107	49	1957	1957	NUM
ftr-351	107	50	)	)	PUNCT
ftr-351	107	51	.	.	PUNCT
ftr-351	108	1	23	23	NUM
ftr-351	108	2	.	.	X
ftr-351	108	3	ibid	ibid	NOUN
ftr-351	108	4	.	.	PUNCT
ftr-351	109	1	8	8	NUM
ftr-351	109	2	.	.	X
ftr-351	109	3	2009	2009	NUM
ftr-351	109	4	]	]	SYM
ftr-351	109	5	7	7	NUM
ftr-351	109	6	florida	florida	PROPN
ftr-351	109	7	tax	tax	NOUN
ftr-351	109	8	review	review	NOUN
ftr-351	109	9	definition	definition	NOUN
ftr-351	109	10	was	be	AUX
ftr-351	109	11	:	:	PUNCT
ftr-351	109	12	"	"	PUNCT
ftr-351	109	13	the	the	DET
ftr-351	109	14	term	term	NOUN
ftr-351	109	15	'	'	PUNCT
ftr-351	109	16	person	person	NOUN
ftr-351	109	17	'	'	PUNCT
ftr-351	109	18	comprises	comprise	VERB
ftr-351	109	19	an	an	DET
ftr-351	109	20	individual	individual	NOUN
ftr-351	109	21	and	and	CCONJ
ftr-351	109	22	anybody	anybody	PRON
ftr-351	109	23	of	of	ADP
ftr-351	109	24	persons	person	NOUN
ftr-351	109	25	,	,	PUNCT
ftr-351	109	26	corporate	corporate	ADJ
ftr-351	109	27	or	or	CCONJ
ftr-351	109	28	not	not	PART
ftr-351	109	29	corporate	corporate	ADJ
ftr-351	109	30	.	.	PUNCT
ftr-351	110	1	"24	"24	PROPN
ftr-351	110	2	this	this	PRON
ftr-351	110	3	is	be	AUX
ftr-351	110	4	very	very	ADV
ftr-351	110	5	similar	similar	ADJ
ftr-351	110	6	to	to	ADP
ftr-351	110	7	the	the	DET
ftr-351	110	8	final	final	ADJ
ftr-351	110	9	one	one	NOUN
ftr-351	110	10	adopted	adopt	VERB
ftr-351	110	11	by	by	ADP
ftr-351	110	12	the	the	DET
ftr-351	110	13	fiscal	fiscal	ADJ
ftr-351	110	14	committee2	committee2	NOUN
ftr-351	110	15	5	5	NUM
ftr-351	110	16	that	that	PRON
ftr-351	110	17	was	be	AUX
ftr-351	110	18	in	in	ADP
ftr-351	110	19	the	the	DET
ftr-351	110	20	oecd	oecd	PROPN
ftr-351	110	21	1963	1963	NUM
ftr-351	110	22	draft	draft	NOUN
ftr-351	110	23	:	:	PUNCT
ftr-351	110	24	"	"	PUNCT
ftr-351	110	25	the	the	DET
ftr-351	110	26	term	term	NOUN
ftr-351	110	27	'	'	PUNCT
ftr-351	110	28	person	person	NOUN
ftr-351	110	29	'	'	PUNCT
ftr-351	110	30	comprises26	comprises26	NOUN
ftr-351	110	31	an	an	DET
ftr-351	110	32	individual	individual	NOUN
ftr-351	110	33	,	,	PUNCT
ftr-351	110	34	a	a	DET
ftr-351	110	35	company	company	NOUN
ftr-351	110	36	and	and	CCONJ
ftr-351	110	37	any	any	DET
ftr-351	110	38	other	other	ADJ
ftr-351	110	39	body	body	NOUN
ftr-351	110	40	of	of	ADP
ftr-351	110	41	persons	person	NOUN
ftr-351	110	42	.	.	PUNCT
ftr-351	110	43	"	"	PUNCT
ftr-351	111	1	the	the	DET
ftr-351	111	2	difference	difference	NOUN
ftr-351	111	3	is	be	AUX
ftr-351	111	4	essentially	essentially	ADV
ftr-351	111	5	only	only	ADV
ftr-351	111	6	a	a	DET
ftr-351	111	7	drafting	drafting	NOUN
ftr-351	111	8	change	change	NOUN
ftr-351	111	9	since	since	SCONJ
ftr-351	111	10	"	"	PUNCT
ftr-351	111	11	company	company	NOUN
ftr-351	111	12	"	"	PUNCT
ftr-351	111	13	deals	deal	NOUN
ftr-351	111	14	with	with	ADP
ftr-351	111	15	corporate	corporate	ADJ
ftr-351	111	16	bodies	body	NOUN
ftr-351	111	17	of	of	ADP
ftr-351	111	18	persons	person	NOUN
ftr-351	111	19	,	,	PUNCT
ftr-351	111	20	leaving	leave	VERB
ftr-351	111	21	non	non	ADJ
ftr-351	111	22	-	-	ADJ
ftr-351	111	23	corporate	corporate	ADJ
ftr-351	111	24	ones	one	NOUN
ftr-351	111	25	to	to	PART
ftr-351	111	26	be	be	AUX
ftr-351	111	27	covered	cover	VERB
ftr-351	111	28	by	by	ADP
ftr-351	111	29	"	"	PUNCT
ftr-351	111	30	any	any	DET
ftr-351	111	31	other	other	ADJ
ftr-351	111	32	body	body	NOUN
ftr-351	111	33	of	of	ADP
ftr-351	111	34	person	person	NOUN
ftr-351	111	35	.	.	PUNCT
ftr-351	111	36	"	"	PUNCT
ftr-351	112	1	the	the	DET
ftr-351	112	2	definition	definition	NOUN
ftr-351	112	3	of	of	ADP
ftr-351	112	4	"	"	PUNCT
ftr-351	112	5	company	company	NOUN
ftr-351	112	6	"	"	PUNCT
ftr-351	112	7	was	be	AUX
ftr-351	112	8	required	require	VERB
ftr-351	112	9	mainly	mainly	ADV
ftr-351	112	10	for	for	ADP
ftr-351	112	11	the	the	DET
ftr-351	112	12	dividend	dividend	NOUN
ftr-351	112	13	article	article	NOUN
ftr-351	112	14	for	for	ADP
ftr-351	112	15	which	which	PRON
ftr-351	112	16	there	there	PRON
ftr-351	112	17	was	be	VERB
ftr-351	112	18	no	no	DET
ftr-351	112	19	need	need	NOUN
ftr-351	112	20	to	to	PART
ftr-351	112	21	include	include	VERB
ftr-351	112	22	categories	category	NOUN
ftr-351	112	23	(	(	PUNCT
ftr-351	112	24	a	a	NOUN
ftr-351	112	25	)	)	PUNCT
ftr-351	112	26	and	and	CCONJ
ftr-351	112	27	(	(	PUNCT
ftr-351	112	28	c	c	NOUN
ftr-351	112	29	)	)	PUNCT
ftr-351	112	30	above	above	ADV
ftr-351	112	31	although	although	SCONJ
ftr-351	112	32	the	the	DET
ftr-351	112	33	working	working	NOUN
ftr-351	112	34	party	party	NOUN
ftr-351	112	35	recognized	recognize	VERB
ftr-351	112	36	that	that	SCONJ
ftr-351	112	37	problems	problem	NOUN
ftr-351	112	38	could	could	AUX
ftr-351	112	39	arise	arise	VERB
ftr-351	112	40	if	if	SCONJ
ftr-351	112	41	a	a	DET
ftr-351	112	42	body	body	NOUN
ftr-351	112	43	was	be	AUX
ftr-351	112	44	treated	treat	VERB
ftr-351	112	45	as	as	ADP
ftr-351	112	46	a	a	DET
ftr-351	112	47	body	body	NOUN
ftr-351	112	48	corporate	corporate	ADJ
ftr-351	112	49	in	in	ADP
ftr-351	112	50	only	only	ADV
ftr-351	112	51	one	one	NUM
ftr-351	112	52	of	of	ADP
ftr-351	112	53	the	the	DET
ftr-351	112	54	states	state	NOUN
ftr-351	112	55	,	,	PUNCT
ftr-351	112	56	the	the	DET
ftr-351	112	57	now	now	ADV
ftr-351	112	58	-	-	PUNCT
ftr-351	112	59	familiar	familiar	ADJ
ftr-351	112	60	problem	problem	NOUN
ftr-351	112	61	of	of	ADP
ftr-351	112	62	partnerships	partnership	NOUN
ftr-351	112	63	.	.	PUNCT
ftr-351	113	1	the	the	DET
ftr-351	113	2	definition	definition	NOUN
ftr-351	113	3	therefore	therefore	ADV
ftr-351	113	4	had	have	VERB
ftr-351	113	5	to	to	PART
ftr-351	113	6	catch	catch	VERB
ftr-351	113	7	real	real	ADJ
ftr-351	113	8	bodies	body	NOUN
ftr-351	113	9	,	,	PUNCT
ftr-351	113	10	corporate	corporate	ADJ
ftr-351	113	11	and	and	CCONJ
ftr-351	113	12	non	non	ADJ
ftr-351	113	13	-	-	ADJ
ftr-351	113	14	corporate	corporate	ADJ
ftr-351	113	15	bodies	body	NOUN
ftr-351	113	16	,	,	PUNCT
ftr-351	113	17	in	in	ADP
ftr-351	113	18	category	category	NOUN
ftr-351	113	19	(	(	PUNCT
ftr-351	113	20	b	b	NOUN
ftr-351	113	21	)	)	PUNCT
ftr-351	113	22	above	above	ADV
ftr-351	113	23	.	.	PUNCT
ftr-351	114	1	their	their	PRON
ftr-351	114	2	definition	definition	NOUN
ftr-351	114	3	was	be	AUX
ftr-351	114	4	:	:	PUNCT
ftr-351	114	5	the	the	DET
ftr-351	114	6	term	term	NOUN
ftr-351	114	7	'	'	PUNCT
ftr-351	114	8	company	company	NOUN
ftr-351	114	9	'	'	PUNCT
ftr-351	114	10	includes	include	VERB
ftr-351	114	11	anybody	anybody	PRON
ftr-351	114	12	corporate	corporate	ADJ
ftr-351	114	13	and	and	CCONJ
ftr-351	114	14	any	any	DET
ftr-351	114	15	entity	entity	NOUN
ftr-351	114	16	which	which	PRON
ftr-351	114	17	is	be	AUX
ftr-351	114	18	treated	treat	VERB
ftr-351	114	19	as	as	ADP
ftr-351	114	20	a	a	DET
ftr-351	114	21	body	body	NOUN
ftr-351	114	22	corporate	corporate	ADJ
ftr-351	114	23	for	for	ADP
ftr-351	114	24	tax	tax	NOUN
ftr-351	114	25	purposes.2	purposes.2	NOUN
ftr-351	114	26	7	7	NUM
ftr-351	114	27	there	there	PRON
ftr-351	114	28	was	be	VERB
ftr-351	114	29	no	no	DET
ftr-351	114	30	suggestion	suggestion	NOUN
ftr-351	114	31	that	that	SCONJ
ftr-351	114	32	a	a	DET
ftr-351	114	33	real	real	ADJ
ftr-351	114	34	body	body	NOUN
ftr-351	114	35	corporate	corporate	ADJ
ftr-351	114	36	would	would	AUX
ftr-351	114	37	be	be	AUX
ftr-351	114	38	anything	anything	PRON
ftr-351	114	39	other	other	ADJ
ftr-351	114	40	than	than	ADP
ftr-351	114	41	taxable,28	taxable,28	NUM
ftr-351	114	42	which	which	PRON
ftr-351	114	43	has	have	AUX
ftr-351	114	44	since	since	SCONJ
ftr-351	114	45	led	lead	VERB
ftr-351	114	46	to	to	ADP
ftr-351	114	47	difficulties	difficulty	NOUN
ftr-351	114	48	now	now	ADV
ftr-351	114	49	that	that	SCONJ
ftr-351	114	50	this	this	PRON
ftr-351	114	51	is	be	AUX
ftr-351	114	52	no	no	ADV
ftr-351	114	53	longer	long	ADV
ftr-351	114	54	the	the	DET
ftr-351	114	55	case	case	NOUN
ftr-351	114	56	,	,	PUNCT
ftr-351	114	57	even	even	ADV
ftr-351	114	58	apart	apart	ADV
ftr-351	114	59	from	from	ADP
ftr-351	114	60	the	the	DET
ftr-351	114	61	check	check	VERB
ftr-351	114	62	-	-	PUNCT
ftr-351	114	63	the	the	DET
ftr-351	114	64	-	-	PUNCT
ftr-351	114	65	box	box	NOUN
ftr-351	114	66	regulations	regulation	NOUN
ftr-351	114	67	.	.	PUNCT
ftr-351	115	1	for	for	ADP
ftr-351	115	2	example	example	NOUN
ftr-351	115	3	,	,	PUNCT
ftr-351	115	4	a	a	DET
ftr-351	115	5	recent	recent	ADJ
ftr-351	115	6	case	case	NOUN
ftr-351	115	7	in	in	ADP
ftr-351	115	8	the	the	DET
ftr-351	115	9	uk	uk	PROPN
ftr-351	115	10	concerned	concern	VERB
ftr-351	115	11	a	a	DET
ftr-351	115	12	uk	uk	PROPN
ftr-351	115	13	unlimited	unlimited	ADJ
ftr-351	115	14	company	company	NOUN
ftr-351	115	15	with	with	ADP
ftr-351	115	16	a	a	DET
ftr-351	115	17	single	single	ADJ
ftr-351	115	18	shareholder	shareholder	NOUN
ftr-351	115	19	which	which	PRON
ftr-351	115	20	to	to	ADP
ftr-351	115	21	the	the	DET
ftr-351	115	22	us	us	PROPN
ftr-351	115	23	was	be	AUX
ftr-351	115	24	a	a	DET
ftr-351	115	25	disregarded	disregarded	ADJ
ftr-351	115	26	entity	entity	NOUN
ftr-351	115	27	and	and	CCONJ
ftr-351	115	28	to	to	ADP
ftr-351	115	29	the	the	DET
ftr-351	115	30	uk	uk	PROPN
ftr-351	115	31	was	be	AUX
ftr-351	115	32	a	a	DET
ftr-351	115	33	company	company	NOUN
ftr-351	115	34	taxed	tax	VERB
ftr-351	115	35	as	as	ADP
ftr-351	115	36	such	such	ADJ
ftr-351	115	37	.	.	PUNCT
ftr-351	116	1	from	from	ADP
ftr-351	116	2	the	the	DET
ftr-351	116	3	point	point	NOUN
ftr-351	116	4	of	of	ADP
ftr-351	116	5	view	view	NOUN
ftr-351	116	6	of	of	ADP
ftr-351	116	7	each	each	DET
ftr-351	116	8	country	country	NOUN
ftr-351	116	9	the	the	DET
ftr-351	116	10	treaty	treaty	NOUN
ftr-351	116	11	entitled	entitle	VERB
ftr-351	116	12	the	the	DET
ftr-351	116	13	other	other	ADJ
ftr-351	116	14	to	to	PART
ftr-351	116	15	tax	tax	NOUN
ftr-351	116	16	,	,	PUNCT
ftr-351	116	17	giving	give	VERB
ftr-351	116	18	a	a	DET
ftr-351	116	19	source	source	NOUN
ftr-351	116	20	in	in	ADP
ftr-351	116	21	the	the	DET
ftr-351	116	22	other	other	ADJ
ftr-351	116	23	country	country	NOUN
ftr-351	116	24	,	,	PUNCT
ftr-351	116	25	and	and	CCONJ
ftr-351	116	26	so	so	ADV
ftr-351	116	27	apparently	apparently	ADV
ftr-351	116	28	both	both	PRON
ftr-351	116	29	had	have	VERB
ftr-351	116	30	to	to	PART
ftr-351	116	31	give	give	VERB
ftr-351	116	32	relief.29	relief.29	NOUN
ftr-351	116	33	a	a	DET
ftr-351	116	34	better	well	ADJ
ftr-351	116	35	definition	definition	NOUN
ftr-351	116	36	today	today	NOUN
ftr-351	116	37	would	would	AUX
ftr-351	116	38	delete	delete	VERB
ftr-351	116	39	the	the	DET
ftr-351	116	40	reference	reference	NOUN
ftr-351	116	41	to	to	ADP
ftr-351	116	42	body	body	NOUN
ftr-351	116	43	corporate	corporate	ADJ
ftr-351	116	44	and	and	CCONJ
ftr-351	116	45	be	be	AUX
ftr-351	116	46	restricted	restrict	VERB
ftr-351	116	47	to	to	ADP
ftr-351	116	48	entities	entity	NOUN
ftr-351	116	49	taxed	tax	VERB
ftr-351	116	50	in	in	ADP
ftr-351	116	51	the	the	DET
ftr-351	116	52	same	same	ADJ
ftr-351	116	53	way	way	NOUN
ftr-351	116	54	as	as	ADP
ftr-351	116	55	the	the	DET
ftr-351	116	56	generality	generality	NOUN
ftr-351	116	57	of	of	ADP
ftr-351	116	58	bodies	body	NOUN
ftr-351	116	59	corporate	corporate	ADJ
ftr-351	116	60	.	.	PUNCT
ftr-351	117	1	on	on	ADP
ftr-351	117	2	the	the	DET
ftr-351	117	3	problem	problem	NOUN
ftr-351	117	4	of	of	ADP
ftr-351	117	5	different	different	ADJ
ftr-351	117	6	categorization	categorization	NOUN
ftr-351	117	7	of	of	ADP
ftr-351	117	8	an	an	DET
ftr-351	117	9	entity	entity	NOUN
ftr-351	117	10	treated	treat	VERB
ftr-351	117	11	as	as	ADP
ftr-351	117	12	a	a	DET
ftr-351	117	13	body	body	NOUN
ftr-351	117	14	corporate	corporate	ADJ
ftr-351	117	15	in	in	ADP
ftr-351	117	16	each	each	DET
ftr-351	117	17	country	country	NOUN
ftr-351	117	18	,	,	PUNCT
ftr-351	117	19	the	the	DET
ftr-351	117	20	working	work	VERB
ftr-351	117	21	party	party	NOUN
ftr-351	117	22	concluded	conclude	VERB
ftr-351	117	23	that	that	SCONJ
ftr-351	117	24	no	no	DET
ftr-351	117	25	provision	provision	NOUN
ftr-351	117	26	was	be	AUX
ftr-351	117	27	required	require	VERB
ftr-351	117	28	:	:	PUNCT
ftr-351	117	29	an	an	DET
ftr-351	117	30	individual	individual	NOUN
ftr-351	117	31	[	[	X
ftr-351	117	32	who	who	PRON
ftr-351	117	33	]	]	PUNCT
ftr-351	117	34	decides	decide	VERB
ftr-351	117	35	to	to	PART
ftr-351	117	36	participate	participate	VERB
ftr-351	117	37	in	in	ADP
ftr-351	117	38	a	a	DET
ftr-351	117	39	partnership	partnership	NOUN
ftr-351	117	40	,	,	PUNCT
ftr-351	117	41	which	which	PRON
ftr-351	117	42	is	be	AUX
ftr-351	117	43	treated	treat	VERB
ftr-351	117	44	as	as	ADP
ftr-351	117	45	a	a	DET
ftr-351	117	46	body	body	NOUN
ftr-351	117	47	corporate	corporate	ADJ
ftr-351	117	48	in	in	ADP
ftr-351	117	49	a	a	DET
ftr-351	117	50	certain	certain	ADJ
ftr-351	117	51	state	state	NOUN
ftr-351	117	52	,	,	PUNCT
ftr-351	117	53	did	do	VERB
ftr-351	117	54	24	24	NUM
ftr-351	117	55	.	.	PUNCT
ftr-351	118	1	this	this	PRON
ftr-351	118	2	was	be	AUX
ftr-351	118	3	first	first	ADV
ftr-351	118	4	included	include	VERB
ftr-351	118	5	in	in	ADP
ftr-351	118	6	fciwpl4(59	fciwpl4(59	PROPN
ftr-351	118	7	)	)	PUNCT
ftr-351	118	8	1	1	NUM
ftr-351	118	9	(	(	PUNCT
ftr-351	118	10	mar	mar	PROPN
ftr-351	118	11	.	.	PROPN
ftr-351	118	12	3	3	NUM
ftr-351	118	13	,	,	PUNCT
ftr-351	118	14	1959	1959	NUM
ftr-351	118	15	)	)	PUNCT
ftr-351	118	16	and	and	CCONJ
ftr-351	118	17	was	be	AUX
ftr-351	118	18	repeated	repeat	VERB
ftr-351	118	19	in	in	ADP
ftr-351	118	20	subsequent	subsequent	ADJ
ftr-351	118	21	reports	report	NOUN
ftr-351	118	22	.	.	PUNCT
ftr-351	119	1	the	the	DET
ftr-351	119	2	customary	customary	ADJ
ftr-351	119	3	definition	definition	NOUN
ftr-351	119	4	in	in	ADP
ftr-351	119	5	early	early	ADJ
ftr-351	119	6	uk	uk	PROPN
ftr-351	119	7	treaties	treaty	NOUN
ftr-351	119	8	was	be	AUX
ftr-351	119	9	almost	almost	ADV
ftr-351	119	10	identical	identical	ADJ
ftr-351	119	11	:	:	PUNCT
ftr-351	119	12	the	the	DET
ftr-351	119	13	term	term	NOUN
ftr-351	119	14	'	'	PUNCT
ftr-351	119	15	person	person	NOUN
ftr-351	119	16	'	'	PUNCT
ftr-351	119	17	includes	include	VERB
ftr-351	119	18	anybody	anybody	PRON
ftr-351	119	19	of	of	ADP
ftr-351	119	20	persons	person	NOUN
ftr-351	119	21	,	,	PUNCT
ftr-351	119	22	corporate	corporate	ADJ
ftr-351	119	23	or	or	CCONJ
ftr-351	119	24	not	not	PART
ftr-351	119	25	corporate	corporate	ADJ
ftr-351	119	26	.	.	PUNCT
ftr-351	120	1	25	25	NUM
ftr-351	120	2	.	.	PUNCT
ftr-351	120	3	fc	fc	PROPN
ftr-351	120	4	/	/	SYM
ftr-351	120	5	m(62	m(62	NOUN
ftr-351	120	6	)	)	PUNCT
ftr-351	120	7	1	1	NUM
ftr-351	120	8	(	(	PUNCT
ftr-351	120	9	feb	feb	X
ftr-351	120	10	.	.	PROPN
ftr-351	120	11	19	19	NUM
ftr-351	120	12	,	,	PUNCT
ftr-351	120	13	1962	1962	NUM
ftr-351	120	14	)	)	PUNCT
ftr-351	120	15	.	.	PUNCT
ftr-351	121	1	26	26	NUM
ftr-351	121	2	.	.	PUNCT
ftr-351	121	3	"	"	PUNCT
ftr-351	121	4	comprises	comprise	NOUN
ftr-351	121	5	"	"	PUNCT
ftr-351	121	6	became	become	VERB
ftr-351	121	7	"	"	PUNCT
ftr-351	121	8	includes	include	VERB
ftr-351	121	9	"	"	PUNCT
ftr-351	121	10	in	in	ADP
ftr-351	121	11	the	the	DET
ftr-351	121	12	1977	1977	NUM
ftr-351	121	13	model	model	NOUN
ftr-351	121	14	.	.	PUNCT
ftr-351	122	1	the	the	DET
ftr-351	122	2	french	french	PROPN
ftr-351	122	3	remained	remain	VERB
ftr-351	122	4	comprend	comprend	NOUN
ftr-351	122	5	in	in	ADP
ftr-351	122	6	both	both	PRON
ftr-351	122	7	.	.	PUNCT
ftr-351	123	1	27	27	NUM
ftr-351	123	2	.	.	PUNCT
ftr-351	124	1	as	as	ADP
ftr-351	124	2	in	in	ADP
ftr-351	124	3	the	the	DET
ftr-351	124	4	previous	previous	ADJ
ftr-351	124	5	footnote	footnote	NOUN
ftr-351	124	6	,	,	PUNCT
ftr-351	124	7	the	the	DET
ftr-351	124	8	definition	definition	NOUN
ftr-351	124	9	is	be	AUX
ftr-351	124	10	the	the	DET
ftr-351	124	11	same	same	ADJ
ftr-351	124	12	as	as	ADP
ftr-351	124	13	uk	uk	PROPN
ftr-351	124	14	-	-	PROPN
ftr-351	124	15	germany	germany	PROPN
ftr-351	124	16	(	(	PUNCT
ftr-351	124	17	1955	1955	NUM
ftr-351	124	18	)	)	PUNCT
ftr-351	124	19	except	except	SCONJ
ftr-351	124	20	that	that	SCONJ
ftr-351	124	21	this	this	PRON
ftr-351	124	22	said	say	VERB
ftr-351	124	23	means	mean	VERB
ftr-351	124	24	rather	rather	ADV
ftr-351	124	25	than	than	ADP
ftr-351	124	26	includes	include	NOUN
ftr-351	124	27	.	.	PUNCT
ftr-351	125	1	28	28	NUM
ftr-351	125	2	.	.	PUNCT
ftr-351	126	1	"	"	PUNCT
ftr-351	126	2	in	in	ADP
ftr-351	126	3	all	all	DET
ftr-351	126	4	the	the	DET
ftr-351	126	5	states	state	NOUN
ftr-351	126	6	,	,	PUNCT
ftr-351	126	7	companies	company	NOUN
ftr-351	126	8	are	be	AUX
ftr-351	126	9	taxed	tax	VERB
ftr-351	126	10	on	on	ADP
ftr-351	126	11	their	their	PRON
ftr-351	126	12	profits	profit	NOUN
ftr-351	126	13	.	.	PUNCT
ftr-351	126	14	"	"	PUNCT
ftr-351	127	1	fc	fc	PROPN
ftr-351	127	2	/	/	SYM
ftr-351	127	3	wp12(60	wp12(60	PROPN
ftr-351	127	4	)	)	PUNCT
ftr-351	128	1	i	i	PRON
ftr-351	128	2	(	(	PUNCT
ftr-351	128	3	jan	jan	PROPN
ftr-351	128	4	.	.	PROPN
ftr-351	128	5	8	8	NUM
ftr-351	128	6	,	,	PUNCT
ftr-351	128	7	1960	1960	NUM
ftr-351	128	8	)	)	PUNCT
ftr-351	128	9	.	.	PUNCT
ftr-351	129	1	29	29	NUM
ftr-351	129	2	.	.	NUM
ftr-351	129	3	bayfine	bayfine	PROPN
ftr-351	129	4	uk	uk	PROPN
ftr-351	129	5	products	product	NOUN
ftr-351	129	6	v.	v.	ADP
ftr-351	129	7	hmrc	hmrc	NOUN
ftr-351	129	8	[	[	X
ftr-351	129	9	2009	2009	NUM
ftr-351	129	10	]	]	PUNCT
ftr-351	129	11	stc	stc	PROPN
ftr-351	129	12	(	(	PUNCT
ftr-351	129	13	scd	scd	PROPN
ftr-351	129	14	)	)	PUNCT
ftr-351	129	15	43	43	NUM
ftr-351	129	16	.	.	NOUN
ftr-351	129	17	8	8	NUM
ftr-351	130	1	[	[	X
ftr-351	130	2	vol	vol	NOUN
ftr-351	130	3	.	.	PUNCT
ftr-351	131	1	10:1	10:1	NUM
ftr-351	131	2	understanding	understand	VERB
ftr-351	131	3	the	the	DET
ftr-351	131	4	oecd	oecd	PROPN
ftr-351	131	5	model	model	PROPN
ftr-351	131	6	tax	tax	NOUN
ftr-351	131	7	convention	convention	PROPN
ftr-351	131	8	initially	initially	ADV
ftr-351	131	9	not	not	PART
ftr-351	131	10	mind	mind	VERB
ftr-351	131	11	the	the	DET
ftr-351	131	12	fact	fact	NOUN
ftr-351	131	13	that	that	SCONJ
ftr-351	131	14	the	the	DET
ftr-351	131	15	so	so	ADV
ftr-351	131	16	received	receive	VERB
ftr-351	131	17	corporate	corporate	ADJ
ftr-351	131	18	income	income	NOUN
ftr-351	131	19	will	will	AUX
ftr-351	131	20	be	be	AUX
ftr-351	131	21	liable	liable	ADJ
ftr-351	131	22	to	to	PART
ftr-351	131	23	tax	tax	VERB
ftr-351	131	24	twice	twice	ADV
ftr-351	131	25	,	,	PUNCT
ftr-351	131	26	on	on	ADP
ftr-351	131	27	the	the	DET
ftr-351	131	28	one	one	NUM
ftr-351	131	29	hand	hand	NOUN
ftr-351	131	30	as	as	ADP
ftr-351	131	31	income	income	NOUN
ftr-351	131	32	of	of	ADP
ftr-351	131	33	the	the	DET
ftr-351	131	34	body	body	NOUN
ftr-351	131	35	corporate	corporate	ADJ
ftr-351	131	36	and	and	CCONJ
ftr-351	131	37	,	,	PUNCT
ftr-351	131	38	when	when	SCONJ
ftr-351	131	39	distributed	distribute	VERB
ftr-351	131	40	,	,	PUNCT
ftr-351	131	41	as	as	ADP
ftr-351	131	42	income	income	NOUN
ftr-351	131	43	of	of	ADP
ftr-351	131	44	the	the	DET
ftr-351	131	45	shareholder	shareholder	NOUN
ftr-351	131	46	.	.	PUNCT
ftr-351	132	1	it	it	PRON
ftr-351	132	2	does	do	AUX
ftr-351	132	3	not	not	PART
ftr-351	132	4	seem	seem	VERB
ftr-351	132	5	necessary	necessary	ADJ
ftr-351	132	6	to	to	PART
ftr-351	132	7	avoid	avoid	VERB
ftr-351	132	8	such	such	ADJ
ftr-351	132	9	double	double	ADJ
ftr-351	132	10	taxing	taxing	NOUN
ftr-351	132	11	which	which	PRON
ftr-351	132	12	is	be	AUX
ftr-351	132	13	purposely	purposely	ADV
ftr-351	132	14	levied	levy	VERB
ftr-351	132	15	by	by	ADP
ftr-351	132	16	one	one	NUM
ftr-351	132	17	of	of	ADP
ftr-351	132	18	the	the	DET
ftr-351	132	19	contracting	contracting	NOUN
ftr-351	132	20	states	state	NOUN
ftr-351	132	21	by	by	ADP
ftr-351	132	22	international	international	ADJ
ftr-351	132	23	agreements	agreement	NOUN
ftr-351	132	24	for	for	ADP
ftr-351	132	25	the	the	DET
ftr-351	132	26	sole	sole	ADJ
ftr-351	132	27	reason	reason	NOUN
ftr-351	132	28	that	that	SCONJ
ftr-351	132	29	other	other	ADJ
ftr-351	132	30	contracting	contracting	NOUN
ftr-351	132	31	states	state	NOUN
ftr-351	132	32	do	do	AUX
ftr-351	132	33	not	not	PART
ftr-351	132	34	take	take	VERB
ftr-351	132	35	the	the	DET
ftr-351	132	36	same	same	ADJ
ftr-351	132	37	view	view	NOUN
ftr-351	132	38	in	in	ADP
ftr-351	132	39	the	the	DET
ftr-351	132	40	treatment	treatment	NOUN
ftr-351	132	41	of	of	ADP
ftr-351	132	42	like	like	ADJ
ftr-351	132	43	income	income	NOUN
ftr-351	132	44	.	.	PUNCT
ftr-351	133	1	"3	"3	NOUN
ftr-351	133	2	o	o	PROPN
ftr-351	133	3	in	in	ADP
ftr-351	133	4	saying	say	VERB
ftr-351	133	5	this	this	PRON
ftr-351	133	6	,	,	PUNCT
ftr-351	133	7	either	either	CCONJ
ftr-351	133	8	they	they	PRON
ftr-351	133	9	assumed	assume	VERB
ftr-351	133	10	that	that	SCONJ
ftr-351	133	11	the	the	DET
ftr-351	133	12	residence	residence	NOUN
ftr-351	133	13	state	state	NOUN
ftr-351	133	14	,	,	PUNCT
ftr-351	133	15	which	which	PRON
ftr-351	133	16	treated	treat	VERB
ftr-351	133	17	the	the	DET
ftr-351	133	18	entity	entity	NOUN
ftr-351	133	19	as	as	ADP
ftr-351	133	20	transparent	transparent	ADJ
ftr-351	133	21	,	,	PUNCT
ftr-351	133	22	would	would	AUX
ftr-351	133	23	follow	follow	VERB
ftr-351	133	24	the	the	DET
ftr-351	133	25	source	source	NOUN
ftr-351	133	26	state	state	NOUN
ftr-351	133	27	's	's	PART
ftr-351	133	28	categorization	categorization	NOUN
ftr-351	133	29	of	of	ADP
ftr-351	133	30	the	the	DET
ftr-351	133	31	income	income	NOUN
ftr-351	133	32	as	as	ADP
ftr-351	133	33	a	a	DET
ftr-351	133	34	dividend	dividend	NOUN
ftr-351	133	35	,	,	PUNCT
ftr-351	133	36	in	in	ADP
ftr-351	133	37	which	which	DET
ftr-351	133	38	case	case	NOUN
ftr-351	133	39	they	they	PRON
ftr-351	133	40	were	be	AUX
ftr-351	133	41	way	way	ADV
ftr-351	133	42	ahead	ahead	ADV
ftr-351	133	43	of	of	ADP
ftr-351	133	44	their	their	PRON
ftr-351	133	45	time	time	NOUN
ftr-351	133	46	,	,	PUNCT
ftr-351	133	47	or	or	CCONJ
ftr-351	133	48	they	they	PRON
ftr-351	133	49	did	do	AUX
ftr-351	133	50	not	not	PART
ftr-351	133	51	consider	consider	VERB
ftr-351	133	52	that	that	SCONJ
ftr-351	133	53	the	the	DET
ftr-351	133	54	residence	residence	NOUN
ftr-351	133	55	state	state	NOUN
ftr-351	133	56	might	might	AUX
ftr-351	133	57	also	also	ADV
ftr-351	133	58	tax	tax	VERB
ftr-351	133	59	the	the	DET
ftr-351	133	60	partner	partner	NOUN
ftr-351	133	61	's	's	PART
ftr-351	133	62	share	share	NOUN
ftr-351	133	63	of	of	ADP
ftr-351	133	64	the	the	DET
ftr-351	133	65	undistributed	undistributed	ADJ
ftr-351	133	66	income	income	NOUN
ftr-351	133	67	of	of	ADP
ftr-351	133	68	the	the	DET
ftr-351	133	69	partnership	partnership	NOUN
ftr-351	133	70	,	,	PUNCT
ftr-351	133	71	perhaps	perhaps	ADV
ftr-351	133	72	because	because	SCONJ
ftr-351	133	73	they	they	PRON
ftr-351	133	74	were	be	AUX
ftr-351	133	75	thinking	think	VERB
ftr-351	133	76	in	in	ADP
ftr-351	133	77	terms	term	NOUN
ftr-351	133	78	of	of	ADP
ftr-351	133	79	an	an	DET
ftr-351	133	80	exemption	exemption	NOUN
ftr-351	133	81	system.32	system.32	VERB
ftr-351	133	82	unsurprisingly	unsurprisingly	ADV
ftr-351	133	83	,	,	PUNCT
ftr-351	133	84	they	they	PRON
ftr-351	133	85	did	do	AUX
ftr-351	133	86	not	not	PART
ftr-351	133	87	get	get	VERB
ftr-351	133	88	to	to	ADP
ftr-351	133	89	the	the	DET
ftr-351	133	90	bottom	bottom	NOUN
ftr-351	133	91	of	of	ADP
ftr-351	133	92	the	the	DET
ftr-351	133	93	problems	problem	NOUN
ftr-351	133	94	of	of	ADP
ftr-351	133	95	partnerships	partnership	NOUN
ftr-351	133	96	and	and	CCONJ
ftr-351	133	97	tax	tax	NOUN
ftr-351	133	98	treaties	treaty	NOUN
ftr-351	133	99	.	.	PUNCT
ftr-351	134	1	they	they	PRON
ftr-351	134	2	did	do	AUX
ftr-351	134	3	,	,	PUNCT
ftr-351	134	4	however	however	ADV
ftr-351	134	5	,	,	PUNCT
ftr-351	134	6	make	make	VERB
ftr-351	134	7	some	some	DET
ftr-351	134	8	progress	progress	NOUN
ftr-351	134	9	,	,	PUNCT
ftr-351	134	10	as	as	SCONJ
ftr-351	134	11	can	can	AUX
ftr-351	134	12	be	be	AUX
ftr-351	134	13	seen	see	VERB
ftr-351	134	14	in	in	ADP
ftr-351	134	15	an	an	DET
ftr-351	134	16	explanation	explanation	NOUN
ftr-351	134	17	given	give	VERB
ftr-351	134	18	to	to	ADP
ftr-351	134	19	the	the	DET
ftr-351	134	20	fiscal	fiscal	ADJ
ftr-351	134	21	committee	committee	NOUN
ftr-351	134	22	when	when	SCONJ
ftr-351	134	23	discussing	discuss	VERB
ftr-351	134	24	the	the	DET
ftr-351	134	25	definition	definition	NOUN
ftr-351	134	26	of	of	ADP
ftr-351	134	27	"	"	PUNCT
ftr-351	134	28	person	person	NOUN
ftr-351	134	29	"	"	PUNCT
ftr-351	134	30	and	and	CCONJ
ftr-351	134	31	"	"	PUNCT
ftr-351	134	32	company	company	NOUN
ftr-351	134	33	:	:	PUNCT
ftr-351	134	34	"	"	PUNCT
ftr-351	134	35	this	this	PRON
ftr-351	134	36	might	might	AUX
ftr-351	134	37	be	be	AUX
ftr-351	134	38	an	an	DET
ftr-351	134	39	incentive	incentive	NOUN
ftr-351	134	40	for	for	SCONJ
ftr-351	134	41	a	a	DET
ftr-351	134	42	resident	resident	NOUN
ftr-351	134	43	of	of	ADP
ftr-351	134	44	a	a	DET
ftr-351	134	45	third	third	ADJ
ftr-351	134	46	state	state	NOUN
ftr-351	134	47	to	to	PART
ftr-351	134	48	establish	establish	VERB
ftr-351	134	49	a	a	DET
ftr-351	134	50	partnership	partnership	NOUN
ftr-351	134	51	in	in	ADP
ftr-351	134	52	one	one	NUM
ftr-351	134	53	of	of	ADP
ftr-351	134	54	the	the	DET
ftr-351	134	55	contracting	contracting	NOUN
ftr-351	134	56	states	state	NOUN
ftr-351	134	57	with	with	ADP
ftr-351	134	58	a	a	DET
ftr-351	134	59	permanent	permanent	ADJ
ftr-351	134	60	establishment	establishment	NOUN
ftr-351	134	61	in	in	ADP
ftr-351	134	62	the	the	DET
ftr-351	134	63	other	other	ADJ
ftr-351	134	64	state	state	NOUN
ftr-351	134	65	,	,	PUNCT
ftr-351	134	66	in	in	ADP
ftr-351	134	67	order	order	NOUN
ftr-351	134	68	to	to	PART
ftr-351	134	69	enjoy	enjoy	VERB
ftr-351	134	70	the	the	DET
ftr-351	134	71	advantages	advantage	NOUN
ftr-351	134	72	of	of	ADP
ftr-351	134	73	the	the	DET
ftr-351	134	74	convention	convention	NOUN
ftr-351	134	75	.	.	PUNCT
ftr-351	135	1	furthermore	furthermore	ADV
ftr-351	135	2	,	,	PUNCT
ftr-351	135	3	a	a	DET
ftr-351	135	4	resident	resident	NOUN
ftr-351	135	5	of	of	ADP
ftr-351	135	6	a	a	DET
ftr-351	135	7	third	third	ADJ
ftr-351	135	8	state	state	NOUN
ftr-351	135	9	might	might	AUX
ftr-351	135	10	evade	evade	VERB
ftr-351	135	11	taxation	taxation	NOUN
ftr-351	135	12	in	in	ADP
ftr-351	135	13	a	a	DET
ftr-351	135	14	contracting	contracting	NOUN
ftr-351	135	15	state	state	NOUN
ftr-351	135	16	if	if	SCONJ
ftr-351	135	17	the	the	DET
ftr-351	135	18	activity	activity	NOUN
ftr-351	135	19	in	in	ADP
ftr-351	135	20	which	which	PRON
ftr-351	135	21	he	he	PRON
ftr-351	135	22	engaged	engage	VERB
ftr-351	135	23	through	through	ADP
ftr-351	135	24	a	a	DET
ftr-351	135	25	partnership	partnership	NOUN
ftr-351	135	26	set	set	VERB
ftr-351	135	27	up	up	ADP
ftr-351	135	28	in	in	ADP
ftr-351	135	29	the	the	DET
ftr-351	135	30	other	other	ADJ
ftr-351	135	31	contracting	contracting	NOUN
ftr-351	135	32	state	state	NOUN
ftr-351	135	33	was	be	AUX
ftr-351	135	34	not	not	PART
ftr-351	135	35	considered	consider	VERB
ftr-351	135	36	to	to	PART
ftr-351	135	37	be	be	AUX
ftr-351	135	38	an	an	DET
ftr-351	135	39	activity	activity	NOUN
ftr-351	135	40	of	of	ADP
ftr-351	135	41	a	a	DET
ftr-351	135	42	permanent	permanent	ADJ
ftr-351	135	43	establishment	establishment	NOUN
ftr-351	135	44	within	within	ADP
ftr-351	135	45	the	the	DET
ftr-351	135	46	meaning	meaning	NOUN
ftr-351	135	47	of	of	ADP
ftr-351	135	48	the	the	DET
ftr-351	135	49	convention	convention	NOUN
ftr-351	135	50	,	,	PUNCT
ftr-351	135	51	but	but	CCONJ
ftr-351	135	52	was	be	AUX
ftr-351	135	53	considered	consider	VERB
ftr-351	135	54	as	as	ADP
ftr-351	135	55	such	such	ADJ
ftr-351	135	56	under	under	ADP
ftr-351	135	57	the	the	DET
ftr-351	135	58	law	law	NOUN
ftr-351	135	59	of	of	ADP
ftr-351	135	60	the	the	DET
ftr-351	135	61	former	former	ADJ
ftr-351	135	62	contracting	contracting	NOUN
ftr-351	135	63	state	state	NOUN
ftr-351	135	64	.	.	PUNCT
ftr-351	136	1	the	the	DET
ftr-351	136	2	working	work	VERB
ftr-351	136	3	party	party	NOUN
ftr-351	136	4	considered	consider	VERB
ftr-351	136	5	that	that	SCONJ
ftr-351	136	6	there	there	PRON
ftr-351	136	7	would	would	AUX
ftr-351	136	8	be	be	AUX
ftr-351	136	9	fewer	few	ADJ
ftr-351	136	10	disadvantages	disadvantage	NOUN
ftr-351	136	11	in	in	ADP
ftr-351	136	12	including	include	VERB
ftr-351	136	13	partnerships	partnership	NOUN
ftr-351	136	14	in	in	ADP
ftr-351	136	15	the	the	DET
ftr-351	136	16	definition	definition	NOUN
ftr-351	136	17	of	of	ADP
ftr-351	136	18	'	'	PUNCT
ftr-351	136	19	persons	person	NOUN
ftr-351	136	20	'	'	PUNCT
ftr-351	136	21	than	than	ADP
ftr-351	136	22	in	in	ADP
ftr-351	136	23	including	include	VERB
ftr-351	136	24	them	they	PRON
ftr-351	136	25	in	in	ADP
ftr-351	136	26	the	the	DET
ftr-351	136	27	definition	definition	NOUN
ftr-351	136	28	of	of	ADP
ftr-351	136	29	'	'	PUNCT
ftr-351	136	30	companies	company	NOUN
ftr-351	136	31	.	.	PUNCT
ftr-351	136	32	'	'	PUNCT
ftr-351	137	1	30	30	NUM
ftr-351	137	2	.	.	PUNCT
ftr-351	137	3	fc	fc	PROPN
ftr-351	137	4	/	/	SYM
ftr-351	137	5	wpl4(61	wpl4(61	PROPN
ftr-351	137	6	)	)	PUNCT
ftr-351	137	7	2	2	NUM
ftr-351	137	8	(	(	PUNCT
ftr-351	137	9	sept	sept	PROPN
ftr-351	137	10	.	.	PROPN
ftr-351	137	11	18	18	NUM
ftr-351	137	12	,	,	PUNCT
ftr-351	137	13	1961	1961	NUM
ftr-351	137	14	)	)	PUNCT
ftr-351	137	15	,	,	PUNCT
ftr-351	137	16	at	at	ADP
ftr-351	137	17	i	i	PRON
ftr-351	137	18	11	11	NUM
ftr-351	137	19	;	;	PUNCT
ftr-351	137	20	and	and	CCONJ
ftr-351	137	21	fc	fc	X
ftr-351	137	22	/	/	SYM
ftr-351	137	23	wp14(62	wp14(62	PROPN
ftr-351	137	24	)	)	PUNCT
ftr-351	137	25	1	1	NUM
ftr-351	137	26	(	(	PUNCT
ftr-351	137	27	jan	jan	PROPN
ftr-351	137	28	.	.	PROPN
ftr-351	137	29	8	8	NUM
ftr-351	137	30	,	,	PUNCT
ftr-351	137	31	1962	1962	NUM
ftr-351	137	32	)	)	PUNCT
ftr-351	137	33	.	.	PUNCT
ftr-351	138	1	31	31	NUM
ftr-351	138	2	.	.	PUNCT
ftr-351	139	1	the	the	DET
ftr-351	139	2	commentary	commentary	NOUN
ftr-351	139	3	first	first	ADV
ftr-351	139	4	included	include	VERB
ftr-351	139	5	a	a	DET
ftr-351	139	6	provision	provision	NOUN
ftr-351	139	7	to	to	ADP
ftr-351	139	8	this	this	DET
ftr-351	139	9	effect	effect	NOUN
ftr-351	139	10	(	(	PUNCT
ftr-351	139	11	article	article	NOUN
ftr-351	139	12	23	23	NUM
ftr-351	139	13	comm	comm	NOUN
ftr-351	139	14	t	t	PROPN
ftr-351	139	15	32	32	NUM
ftr-351	139	16	.	.	PUNCT
ftr-351	140	1	1	1	NUM
ftr-351	140	2	)	)	PUNCT
ftr-351	140	3	in	in	ADP
ftr-351	140	4	the	the	DET
ftr-351	140	5	2000	2000	NUM
ftr-351	140	6	update	update	NOUN
ftr-351	140	7	.	.	PUNCT
ftr-351	141	1	32	32	NUM
ftr-351	141	2	.	.	PUNCT
ftr-351	142	1	in	in	ADP
ftr-351	142	2	a	a	DET
ftr-351	142	3	tax	tax	NOUN
ftr-351	142	4	credit	credit	NOUN
ftr-351	142	5	system	system	NOUN
ftr-351	142	6	the	the	DET
ftr-351	142	7	right	right	ADJ
ftr-351	142	8	answer	answer	NOUN
ftr-351	142	9	would	would	AUX
ftr-351	142	10	seem	seem	VERB
ftr-351	142	11	to	to	PART
ftr-351	142	12	be	be	AUX
ftr-351	142	13	for	for	SCONJ
ftr-351	142	14	the	the	DET
ftr-351	142	15	residence	residence	NOUN
ftr-351	142	16	state	state	NOUN
ftr-351	142	17	to	to	PART
ftr-351	142	18	give	give	VERB
ftr-351	142	19	credit	credit	NOUN
ftr-351	142	20	for	for	ADP
ftr-351	142	21	both	both	CCONJ
ftr-351	142	22	the	the	DET
ftr-351	142	23	withholding	withholding	NOUN
ftr-351	142	24	tax	tax	NOUN
ftr-351	142	25	on	on	ADP
ftr-351	142	26	the	the	DET
ftr-351	142	27	dividend	dividend	NOUN
ftr-351	142	28	and	and	CCONJ
ftr-351	142	29	the	the	DET
ftr-351	142	30	share	share	NOUN
ftr-351	142	31	of	of	ADP
ftr-351	142	32	the	the	DET
ftr-351	142	33	underlying	underlie	VERB
ftr-351	142	34	tax	tax	NOUN
ftr-351	142	35	paid	pay	VERB
ftr-351	142	36	by	by	ADP
ftr-351	142	37	the	the	DET
ftr-351	142	38	entity	entity	NOUN
ftr-351	142	39	as	as	ADP
ftr-351	142	40	a	a	DET
ftr-351	142	41	corporation	corporation	NOUN
ftr-351	142	42	,	,	PUNCT
ftr-351	142	43	which	which	PRON
ftr-351	142	44	i	i	PRON
ftr-351	142	45	believe	believe	VERB
ftr-351	142	46	is	be	AUX
ftr-351	142	47	the	the	DET
ftr-351	142	48	position	position	NOUN
ftr-351	142	49	in	in	ADP
ftr-351	142	50	canada	canada	PROPN
ftr-351	142	51	where	where	SCONJ
ftr-351	142	52	a	a	DET
ftr-351	142	53	us	us	PROPN
ftr-351	142	54	partnership	partnership	NOUN
ftr-351	142	55	is	be	AUX
ftr-351	142	56	taxed	tax	VERB
ftr-351	142	57	in	in	ADP
ftr-351	142	58	the	the	DET
ftr-351	142	59	us	us	PROPN
ftr-351	142	60	as	as	ADP
ftr-351	142	61	a	a	DET
ftr-351	142	62	corporation	corporation	NOUN
ftr-351	142	63	.	.	PUNCT
ftr-351	143	1	2009	2009	NUM
ftr-351	143	2	]	]	SYM
ftr-351	143	3	9	9	NUM
ftr-351	143	4	florida	florida	PROPN
ftr-351	143	5	tax	tax	NOUN
ftr-351	143	6	review	review	NOUN
ftr-351	143	7	another	another	DET
ftr-351	143	8	example	example	NOUN
ftr-351	143	9	of	of	ADP
ftr-351	143	10	serious	serious	ADJ
ftr-351	143	11	thinking	thinking	NOUN
ftr-351	143	12	about	about	ADP
ftr-351	143	13	partnerships	partnership	NOUN
ftr-351	143	14	is	be	AUX
ftr-351	143	15	that	that	SCONJ
ftr-351	143	16	in	in	ADP
ftr-351	143	17	the	the	DET
ftr-351	143	18	fiscal	fiscal	ADJ
ftr-351	143	19	committee	committee	NOUN
ftr-351	143	20	the	the	DET
ftr-351	143	21	austrian	austrian	ADJ
ftr-351	143	22	delegate	delegate	NOUN
ftr-351	143	23	suggested	suggest	VERB
ftr-351	143	24	that	that	SCONJ
ftr-351	143	25	a	a	DET
ftr-351	143	26	transparent	transparent	ADJ
ftr-351	143	27	partnership	partnership	NOUN
ftr-351	143	28	with	with	ADP
ftr-351	143	29	two	two	NUM
ftr-351	143	30	partners	partner	NOUN
ftr-351	143	31	resident	resident	NOUN
ftr-351	143	32	in	in	ADP
ftr-351	143	33	different	different	ADJ
ftr-351	143	34	states	state	NOUN
ftr-351	143	35	should	should	AUX
ftr-351	143	36	be	be	AUX
ftr-351	143	37	treated	treat	VERB
ftr-351	143	38	as	as	ADP
ftr-351	143	39	two	two	NUM
ftr-351	143	40	separate	separate	ADJ
ftr-351	143	41	enterprises	enterprise	NOUN
ftr-351	143	42	for	for	ADP
ftr-351	143	43	the	the	DET
ftr-351	143	44	definition	definition	NOUN
ftr-351	143	45	of	of	ADP
ftr-351	143	46	enterprise	enterprise	NOUN
ftr-351	143	47	of	of	ADP
ftr-351	143	48	a	a	DET
ftr-351	143	49	contracting	contracting	NOUN
ftr-351	143	50	state	state	NOUN
ftr-351	143	51	.	.	PUNCT
ftr-351	144	1	this	this	PRON
ftr-351	144	2	was	be	AUX
ftr-351	144	3	included	include	VERB
ftr-351	144	4	by	by	ADP
ftr-351	144	5	the	the	DET
ftr-351	144	6	working	work	VERB
ftr-351	144	7	party	party	NOUN
ftr-351	144	8	in	in	ADP
ftr-351	144	9	their	their	PRON
ftr-351	144	10	commentary	commentary	NOUN
ftr-351	144	11	:	:	PUNCT
ftr-351	144	12	6	6	NUM
ftr-351	144	13	.	.	PUNCT
ftr-351	145	1	the	the	DET
ftr-351	145	2	laws	law	NOUN
ftr-351	145	3	of	of	ADP
ftr-351	145	4	some	some	DET
ftr-351	145	5	member	member	NOUN
ftr-351	145	6	states	state	NOUN
ftr-351	145	7	do	do	AUX
ftr-351	145	8	not	not	PART
ftr-351	145	9	treat	treat	VERB
ftr-351	145	10	a	a	DET
ftr-351	145	11	partnership	partnership	NOUN
ftr-351	145	12	as	as	ADP
ftr-351	145	13	a	a	DET
ftr-351	145	14	taxable	taxable	ADJ
ftr-351	145	15	unit	unit	NOUN
ftr-351	145	16	and	and	CCONJ
ftr-351	145	17	,	,	PUNCT
ftr-351	145	18	consequently	consequently	ADV
ftr-351	145	19	,	,	PUNCT
ftr-351	145	20	a	a	DET
ftr-351	145	21	partnership	partnership	NOUN
ftr-351	145	22	as	as	ADP
ftr-351	145	23	such	such	ADJ
ftr-351	145	24	can	can	AUX
ftr-351	145	25	not	not	PART
ftr-351	145	26	be	be	AUX
ftr-351	145	27	regarded	regard	VERB
ftr-351	145	28	as	as	ADP
ftr-351	145	29	"	"	PUNCT
ftr-351	145	30	a	a	DET
ftr-351	145	31	resident	resident	NOUN
ftr-351	145	32	of	of	ADP
ftr-351	145	33	a	a	DET
ftr-351	145	34	contracting	contracting	NOUN
ftr-351	145	35	state	state	NOUN
ftr-351	145	36	"	"	PUNCT
ftr-351	145	37	under	under	ADP
ftr-351	145	38	article	article	NOUN
ftr-351	145	39	iii	iii	NUM
ftr-351	145	40	on	on	ADP
ftr-351	145	41	fiscal	fiscal	ADJ
ftr-351	145	42	domicile	domicile	NOUN
ftr-351	145	43	;	;	PUNCT
ftr-351	145	44	where	where	SCONJ
ftr-351	145	45	such	such	DET
ftr-351	145	46	a	a	DET
ftr-351	145	47	member	member	NOUN
ftr-351	145	48	state	state	NOUN
ftr-351	145	49	is	be	AUX
ftr-351	145	50	concerned	concern	VERB
ftr-351	145	51	,	,	PUNCT
ftr-351	145	52	it	it	PRON
ftr-351	145	53	could	could	AUX
ftr-351	145	54	be	be	AUX
ftr-351	145	55	maintained	maintain	VERB
ftr-351	145	56	that	that	SCONJ
ftr-351	145	57	an	an	DET
ftr-351	145	58	enterprise	enterprise	NOUN
ftr-351	145	59	carried	carry	VERB
ftr-351	145	60	on	on	ADP
ftr-351	145	61	by	by	ADP
ftr-351	145	62	a	a	DET
ftr-351	145	63	partnership	partnership	NOUN
ftr-351	145	64	is	be	AUX
ftr-351	145	65	not	not	PART
ftr-351	145	66	strictly	strictly	ADV
ftr-351	145	67	"	"	PUNCT
ftr-351	145	68	an	an	DET
ftr-351	145	69	enterprise	enterprise	NOUN
ftr-351	145	70	carried	carry	VERB
ftr-351	145	71	on	on	ADP
ftr-351	145	72	by	by	ADP
ftr-351	145	73	a	a	DET
ftr-351	145	74	resident	resident	NOUN
ftr-351	145	75	of	of	ADP
ftr-351	145	76	a	a	DET
ftr-351	145	77	contracting	contracting	NOUN
ftr-351	145	78	state	state	NOUN
ftr-351	145	79	.	.	PUNCT
ftr-351	145	80	"	"	PUNCT
ftr-351	146	1	in	in	ADP
ftr-351	146	2	such	such	DET
ftr-351	146	3	a	a	DET
ftr-351	146	4	case	case	NOUN
ftr-351	146	5	,	,	PUNCT
ftr-351	146	6	it	it	PRON
ftr-351	146	7	may	may	AUX
ftr-351	146	8	assist	assist	VERB
ftr-351	146	9	towards	towards	ADP
ftr-351	146	10	a	a	DET
ftr-351	146	11	clarification	clarification	NOUN
ftr-351	146	12	of	of	ADP
ftr-351	146	13	the	the	DET
ftr-351	146	14	meaning	meaning	NOUN
ftr-351	146	15	of	of	ADP
ftr-351	146	16	the	the	DET
ftr-351	146	17	term	term	NOUN
ftr-351	146	18	"	"	PUNCT
ftr-351	146	19	an	an	DET
ftr-351	146	20	enterprise	enterprise	NOUN
ftr-351	146	21	of	of	ADP
ftr-351	146	22	a	a	DET
ftr-351	146	23	contracting	contracting	NOUN
ftr-351	146	24	state	state	NOUN
ftr-351	146	25	"	"	PUNCT
ftr-351	146	26	if	if	SCONJ
ftr-351	146	27	each	each	DET
ftr-351	146	28	participation	participation	NOUN
ftr-351	146	29	in	in	ADP
ftr-351	146	30	a	a	DET
ftr-351	146	31	partnership	partnership	NOUN
ftr-351	146	32	is	be	AUX
ftr-351	146	33	looked	look	VERB
ftr-351	146	34	upon	upon	SCONJ
ftr-351	146	35	as	as	ADP
ftr-351	146	36	a	a	DET
ftr-351	146	37	separate	separate	ADJ
ftr-351	146	38	enterprise	enterprise	NOUN
ftr-351	146	39	,	,	PUNCT
ftr-351	146	40	the	the	DET
ftr-351	146	41	test	test	NOUN
ftr-351	146	42	being	be	AUX
ftr-351	146	43	whether	whether	SCONJ
ftr-351	146	44	the	the	DET
ftr-351	146	45	partner	partner	NOUN
ftr-351	146	46	holding	hold	VERB
ftr-351	146	47	the	the	DET
ftr-351	146	48	participation	participation	NOUN
ftr-351	146	49	is	be	AUX
ftr-351	146	50	a	a	DET
ftr-351	146	51	resident	resident	NOUN
ftr-351	146	52	of	of	ADP
ftr-351	146	53	the	the	DET
ftr-351	146	54	one	one	NUM
ftr-351	146	55	or	or	CCONJ
ftr-351	146	56	the	the	DET
ftr-351	146	57	other	other	ADJ
ftr-351	146	58	contracting	contracting	NOUN
ftr-351	146	59	state	state	NOUN
ftr-351	146	60	or	or	CCONJ
ftr-351	146	61	of	of	ADP
ftr-351	146	62	a	a	DET
ftr-351	146	63	third	third	ADJ
ftr-351	146	64	state	state	NOUN
ftr-351	146	65	.	.	PUNCT
ftr-351	147	1	the	the	DET
ftr-351	147	2	member	member	NOUN
ftr-351	147	3	states	state	NOUN
ftr-351	147	4	concerned	concerned	ADJ
ftr-351	147	5	may	may	AUX
ftr-351	147	6	consider	consider	VERB
ftr-351	147	7	adopting	adopt	VERB
ftr-351	147	8	this	this	DET
ftr-351	147	9	line	line	NOUN
ftr-351	147	10	of	of	ADP
ftr-351	147	11	interpretation	interpretation	NOUN
ftr-351	147	12	in	in	ADP
ftr-351	147	13	bilateral	bilateral	ADJ
ftr-351	147	14	relations	relation	NOUN
ftr-351	147	15	.	.	PUNCT
ftr-351	148	1	a	a	DET
ftr-351	148	2	final	final	ADJ
ftr-351	148	3	example	example	NOUN
ftr-351	148	4	is	be	AUX
ftr-351	148	5	the	the	DET
ftr-351	148	6	following	follow	VERB
ftr-351	148	7	:	:	PUNCT
ftr-351	149	1	[	[	X
ftr-351	149	2	the	the	DET
ftr-351	149	3	uk	uk	PROPN
ftr-351	149	4	delegate	delegate	NOUN
ftr-351	149	5	]	]	PUNCT
ftr-351	149	6	felt	feel	VERB
ftr-351	149	7	that	that	SCONJ
ftr-351	149	8	a	a	DET
ftr-351	149	9	state	state	NOUN
ftr-351	149	10	should	should	AUX
ftr-351	149	11	be	be	AUX
ftr-351	149	12	able	able	ADJ
ftr-351	149	13	to	to	PART
ftr-351	149	14	tax	tax	VERB
ftr-351	149	15	royalties	royalty	NOUN
ftr-351	149	16	arising	arise	VERB
ftr-351	149	17	in	in	ADP
ftr-351	149	18	that	that	DET
ftr-351	149	19	state	state	NOUN
ftr-351	149	20	and	and	CCONJ
ftr-351	149	21	paid	pay	VERB
ftr-351	149	22	to	to	ADP
ftr-351	149	23	a	a	DET
ftr-351	149	24	resident	resident	NOUN
ftr-351	149	25	of	of	ADP
ftr-351	149	26	that	that	DET
ftr-351	149	27	state	state	NOUN
ftr-351	149	28	even	even	ADV
ftr-351	149	29	if	if	SCONJ
ftr-351	149	30	he	he	PRON
ftr-351	149	31	was	be	AUX
ftr-351	149	32	a	a	DET
ftr-351	149	33	member	member	NOUN
ftr-351	149	34	of	of	ADP
ftr-351	149	35	a	a	DET
ftr-351	149	36	partnership	partnership	NOUN
ftr-351	149	37	which	which	PRON
ftr-351	149	38	had	have	VERB
ftr-351	149	39	its	its	PRON
ftr-351	149	40	effective	effective	ADJ
ftr-351	149	41	management	management	NOUN
ftr-351	149	42	in	in	ADP
ftr-351	149	43	the	the	DET
ftr-351	149	44	other	other	ADJ
ftr-351	149	45	state	state	NOUN
ftr-351	149	46	and	and	CCONJ
ftr-351	149	47	was	be	AUX
ftr-351	149	48	taxable	taxable	ADJ
ftr-351	149	49	in	in	ADP
ftr-351	149	50	that	that	DET
ftr-351	149	51	other	other	ADJ
ftr-351	149	52	state	state	NOUN
ftr-351	149	53	in	in	ADP
ftr-351	149	54	accordance	accordance	NOUN
ftr-351	149	55	with	with	ADP
ftr-351	149	56	the	the	DET
ftr-351	149	57	laws	law	NOUN
ftr-351	149	58	currently	currently	ADV
ftr-351	149	59	in	in	ADP
ftr-351	149	60	force	force	NOUN
ftr-351	149	61	.	.	PUNCT
ftr-351	150	1	33	33	NUM
ftr-351	150	2	.	.	PUNCT
ftr-351	150	3	fc	fc	PROPN
ftr-351	150	4	/	/	SYM
ftr-351	150	5	m(62	m(62	NOUN
ftr-351	150	6	)	)	PUNCT
ftr-351	150	7	1	1	NUM
ftr-351	150	8	(	(	PUNCT
ftr-351	150	9	feb.16	feb.16	PROPN
ftr-351	150	10	,	,	PUNCT
ftr-351	150	11	1962	1962	NUM
ftr-351	150	12	)	)	PUNCT
ftr-351	150	13	.	.	PUNCT
ftr-351	151	1	34	34	NUM
ftr-351	151	2	.	.	PUNCT
ftr-351	151	3	fc	fc	PROPN
ftr-351	151	4	/	/	SYM
ftr-351	151	5	wp14(62	wp14(62	PROPN
ftr-351	151	6	)	)	PUNCT
ftr-351	151	7	2	2	NUM
ftr-351	151	8	(	(	PUNCT
ftr-351	151	9	feb	feb	PROPN
ftr-351	151	10	.	.	PROPN
ftr-351	151	11	28	28	NUM
ftr-351	151	12	,	,	PUNCT
ftr-351	151	13	1962	1962	NUM
ftr-351	151	14	)	)	PUNCT
ftr-351	151	15	.	.	PUNCT
ftr-351	152	1	this	this	PRON
ftr-351	152	2	became	become	VERB
ftr-351	152	3	the	the	DET
ftr-351	152	4	commentary	commentary	NOUN
ftr-351	152	5	to	to	ADP
ftr-351	152	6	the	the	DET
ftr-351	152	7	term	term	NOUN
ftr-351	152	8	enterprise	enterprise	NOUN
ftr-351	152	9	in	in	ADP
ftr-351	152	10	article	article	NOUN
ftr-351	152	11	3	3	NUM
ftr-351	152	12	of	of	ADP
ftr-351	152	13	the	the	DET
ftr-351	152	14	oecd	oecd	PROPN
ftr-351	152	15	1963	1963	NUM
ftr-351	152	16	draft	draft	NOUN
ftr-351	152	17	.	.	PUNCT
ftr-351	153	1	the	the	DET
ftr-351	153	2	definitions	definition	NOUN
ftr-351	153	3	article	article	NOUN
ftr-351	153	4	was	be	AUX
ftr-351	153	5	not	not	PART
ftr-351	153	6	included	include	VERB
ftr-351	153	7	in	in	ADP
ftr-351	153	8	the	the	DET
ftr-351	153	9	four	four	NUM
ftr-351	153	10	oeec	oeec	NOUN
ftr-351	153	11	reports	report	NOUN
ftr-351	153	12	.	.	PUNCT
ftr-351	154	1	a	a	DET
ftr-351	154	2	similar	similar	ADJ
ftr-351	154	3	point	point	NOUN
ftr-351	154	4	is	be	AUX
ftr-351	154	5	now	now	ADV
ftr-351	154	6	made	make	VERB
ftr-351	154	7	in	in	ADP
ftr-351	154	8	more	more	ADJ
ftr-351	154	9	detail	detail	NOUN
ftr-351	154	10	in	in	ADP
ftr-351	154	11	article	article	NOUN
ftr-351	154	12	3	3	NUM
ftr-351	154	13	comm	comm	NOUN
ftr-351	154	14	5	5	NUM
ftr-351	154	15	and	and	CCONJ
ftr-351	154	16	article	article	NOUN
ftr-351	154	17	4	4	NUM
ftr-351	154	18	comm	comm	NOUN
ftr-351	154	19	8.2	8.2	NUM
ftr-351	154	20	.	.	PUNCT
ftr-351	155	1	the	the	DET
ftr-351	155	2	uk	uk	PROPN
ftr-351	155	3	court	court	NOUN
ftr-351	155	4	of	of	ADP
ftr-351	155	5	appeal	appeal	NOUN
ftr-351	155	6	in	in	ADP
ftr-351	155	7	padmore	padmore	NOUN
ftr-351	155	8	v.	v.	ADP
ftr-351	155	9	irc	irc	PROPN
ftr-351	155	10	[	[	X
ftr-351	155	11	1989	1989	NUM
ftr-351	155	12	]	]	PUNCT
ftr-351	155	13	stc	stc	NOUN
ftr-351	155	14	493	493	NUM
ftr-351	155	15	(	(	PUNCT
ftr-351	155	16	discussed	discuss	VERB
ftr-351	155	17	in	in	ADP
ftr-351	155	18	fn	fn	PROPN
ftr-351	155	19	.	.	PROPN
ftr-351	155	20	36	36	NUM
ftr-351	155	21	)	)	PUNCT
ftr-351	155	22	decided	decide	VERB
ftr-351	155	23	that	that	SCONJ
ftr-351	155	24	the	the	DET
ftr-351	155	25	partnership	partnership	NOUN
ftr-351	155	26	,	,	PUNCT
ftr-351	155	27	not	not	PART
ftr-351	155	28	the	the	DET
ftr-351	155	29	partner	partner	NOUN
ftr-351	155	30	,	,	PUNCT
ftr-351	155	31	was	be	AUX
ftr-351	155	32	the	the	DET
ftr-351	155	33	enterprise	enterprise	NOUN
ftr-351	155	34	in	in	ADP
ftr-351	155	35	circumstances	circumstance	NOUN
ftr-351	155	36	in	in	ADP
ftr-351	155	37	which	which	PRON
ftr-351	155	38	the	the	DET
ftr-351	155	39	partnership	partnership	NOUN
ftr-351	155	40	was	be	AUX
ftr-351	155	41	taxable	taxable	ADJ
ftr-351	155	42	in	in	ADP
ftr-351	155	43	jersey	jersey	NOUN
ftr-351	155	44	although	although	SCONJ
ftr-351	155	45	the	the	DET
ftr-351	155	46	total	total	ADJ
ftr-351	155	47	tax	tax	NOUN
ftr-351	155	48	was	be	AUX
ftr-351	155	49	the	the	DET
ftr-351	155	50	same	same	ADJ
ftr-351	155	51	as	as	SCONJ
ftr-351	155	52	if	if	SCONJ
ftr-351	155	53	it	it	PRON
ftr-351	155	54	had	have	AUX
ftr-351	155	55	been	be	AUX
ftr-351	155	56	transparent	transparent	ADJ
ftr-351	155	57	.	.	PUNCT
ftr-351	156	1	the	the	DET
ftr-351	156	2	partnership	partnership	NOUN
ftr-351	156	3	also	also	ADV
ftr-351	156	4	had	have	VERB
ftr-351	156	5	a	a	DET
ftr-351	156	6	residence	residence	NOUN
ftr-351	156	7	.	.	PUNCT
ftr-351	157	1	there	there	PRON
ftr-351	157	2	is	be	VERB
ftr-351	157	3	evidence	evidence	NOUN
ftr-351	157	4	in	in	ADP
ftr-351	157	5	relation	relation	NOUN
ftr-351	157	6	to	to	ADP
ftr-351	157	7	a	a	DET
ftr-351	157	8	guernsey	guernsey	PROPN
ftr-351	157	9	partnership	partnership	NOUN
ftr-351	157	10	that	that	SCONJ
ftr-351	157	11	the	the	DET
ftr-351	157	12	uk	uk	PROPN
ftr-351	157	13	revenue	revenue	NOUN
ftr-351	157	14	thought	think	VERB
ftr-351	157	15	that	that	SCONJ
ftr-351	157	16	there	there	PRON
ftr-351	157	17	was	be	VERB
ftr-351	157	18	no	no	DET
ftr-351	157	19	enterprise	enterprise	NOUN
ftr-351	157	20	of	of	ADP
ftr-351	157	21	a	a	DET
ftr-351	157	22	contracting	contracting	NOUN
ftr-351	157	23	state	state	NOUN
ftr-351	157	24	where	where	SCONJ
ftr-351	157	25	not	not	PART
ftr-351	157	26	all	all	DET
ftr-351	157	27	the	the	DET
ftr-351	157	28	partners	partner	NOUN
ftr-351	157	29	were	be	AUX
ftr-351	157	30	resident	resident	ADJ
ftr-351	157	31	in	in	ADP
ftr-351	157	32	that	that	DET
ftr-351	157	33	state	state	NOUN
ftr-351	157	34	,	,	PUNCT
ftr-351	157	35	public	public	ADJ
ftr-351	157	36	record	record	NOUN
ftr-351	157	37	office	office	NOUN
ftr-351	157	38	document	document	NOUN
ftr-351	157	39	ir40/11917	ir40/11917	PROPN
ftr-351	157	40	(	(	PUNCT
ftr-351	157	41	although	although	SCONJ
ftr-351	157	42	the	the	DET
ftr-351	157	43	document	document	NOUN
ftr-351	157	44	relates	relate	VERB
ftr-351	157	45	to	to	ADP
ftr-351	157	46	switzerland	switzerland	NOUN
ftr-351	157	47	there	there	PRON
ftr-351	157	48	are	be	VERB
ftr-351	157	49	some	some	DET
ftr-351	157	50	papers	paper	NOUN
ftr-351	157	51	relating	relate	VERB
ftr-351	157	52	to	to	ADP
ftr-351	157	53	guernsey	guernsey	PROPN
ftr-351	157	54	)	)	PUNCT
ftr-351	157	55	.	.	PUNCT
ftr-351	158	1	10	10	NUM
ftr-351	159	1	[	[	X
ftr-351	159	2	vol	vol	NOUN
ftr-351	159	3	.	.	PUNCT
ftr-351	160	1	10:1	10:1	NUM
ftr-351	160	2	understanding	understand	VERB
ftr-351	160	3	the	the	DET
ftr-351	160	4	oecd	oecd	PROPN
ftr-351	160	5	model	model	PROPN
ftr-351	160	6	tax	tax	NOUN
ftr-351	160	7	convention	convention	NOUN
ftr-351	160	8	this	this	DET
ftr-351	160	9	situation	situation	NOUN
ftr-351	160	10	is	be	AUX
ftr-351	160	11	found	find	VERB
ftr-351	160	12	as	as	ADP
ftr-351	160	13	example	example	NOUN
ftr-351	160	14	16	16	NUM
ftr-351	160	15	in	in	ADP
ftr-351	160	16	the	the	DET
ftr-351	160	17	oecd	oecd	PROPN
ftr-351	160	18	partnerships	partnership	NOUN
ftr-351	160	19	report3	report3	VERB
ftr-351	160	20	and	and	CCONJ
ftr-351	160	21	now	now	ADV
ftr-351	160	22	in	in	ADP
ftr-351	160	23	paragraph	paragraph	NOUN
ftr-351	160	24	6.1	6.1	NUM
ftr-351	160	25	of	of	ADP
ftr-351	160	26	the	the	DET
ftr-351	160	27	commentary	commentary	NOUN
ftr-351	160	28	to	to	ADP
ftr-351	160	29	article	article	NOUN
ftr-351	160	30	1	1	NUM
ftr-351	160	31	.	.	PUNCT
ftr-351	161	1	later	later	ADV
ftr-351	161	2	in	in	ADP
ftr-351	161	3	the	the	DET
ftr-351	161	4	same	same	ADJ
ftr-351	161	5	minutes	minute	NOUN
ftr-351	161	6	it	it	PRON
ftr-351	161	7	was	be	AUX
ftr-351	161	8	reported	report	VERB
ftr-351	161	9	that	that	SCONJ
ftr-351	161	10	:	:	PUNCT
ftr-351	161	11	the	the	DET
ftr-351	161	12	delegate	delegate	NOUN
ftr-351	161	13	for	for	ADP
ftr-351	161	14	the	the	DET
ftr-351	161	15	united	united	PROPN
ftr-351	161	16	kingdom	kingdom	PROPN
ftr-351	161	17	thought	think	VERB
ftr-351	161	18	it	it	PRON
ftr-351	161	19	necessary	necessary	ADJ
ftr-351	161	20	to	to	PART
ftr-351	161	21	include	include	VERB
ftr-351	161	22	some	some	DET
ftr-351	161	23	overriding	override	VERB
ftr-351	161	24	provision	provision	NOUN
ftr-351	161	25	indicating	indicate	VERB
ftr-351	161	26	that	that	SCONJ
ftr-351	161	27	nothing	nothing	PRON
ftr-351	161	28	in	in	ADP
ftr-351	161	29	the	the	DET
ftr-351	161	30	convention	convention	NOUN
ftr-351	161	31	prevented	prevent	VERB
ftr-351	161	32	a	a	DET
ftr-351	161	33	state	state	NOUN
ftr-351	161	34	from	from	ADP
ftr-351	161	35	taxing	tax	VERB
ftr-351	161	36	dividends	dividend	NOUN
ftr-351	161	37	,	,	PUNCT
ftr-351	161	38	interest	interest	NOUN
ftr-351	161	39	and	and	CCONJ
ftr-351	161	40	royalties	royalty	NOUN
ftr-351	161	41	arising	arise	VERB
ftr-351	161	42	in	in	ADP
ftr-351	161	43	that	that	DET
ftr-351	161	44	state	state	NOUN
ftr-351	161	45	and	and	CCONJ
ftr-351	161	46	paid	pay	VERB
ftr-351	161	47	to	to	ADP
ftr-351	161	48	one	one	NUM
ftr-351	161	49	of	of	ADP
ftr-351	161	50	its	its	PRON
ftr-351	161	51	residents	resident	NOUN
ftr-351	161	52	,	,	PUNCT
ftr-351	161	53	or	or	CCONJ
ftr-351	161	54	compelled	compel	VERB
ftr-351	161	55	it	it	PRON
ftr-351	161	56	to	to	PART
ftr-351	161	57	give	give	VERB
ftr-351	161	58	credit	credit	NOUN
ftr-351	161	59	for	for	ADP
ftr-351	161	60	taxes	taxis	NOUN
ftr-351	161	61	on	on	ADP
ftr-351	161	62	such	such	ADJ
ftr-351	161	63	income	income	NOUN
ftr-351	161	64	which	which	PRON
ftr-351	161	65	had	have	AUX
ftr-351	161	66	been	be	AUX
ftr-351	161	67	paid	pay	VERB
ftr-351	161	68	in	in	ADP
ftr-351	161	69	another	another	DET
ftr-351	161	70	state	state	NOUN
ftr-351	161	71	.	.	PUNCT
ftr-351	162	1	unfortunately	unfortunately	ADV
ftr-351	162	2	his	his	PRON
ftr-351	162	3	good	good	ADJ
ftr-351	162	4	advice	advice	NOUN
ftr-351	162	5	was	be	AUX
ftr-351	162	6	never	never	ADV
ftr-351	162	7	taken	take	VERB
ftr-351	162	8	(	(	PUNCT
ftr-351	162	9	which	which	PRON
ftr-351	162	10	shows	show	VERB
ftr-351	162	11	the	the	DET
ftr-351	162	12	wisdom	wisdom	NOUN
ftr-351	162	13	of	of	ADP
ftr-351	162	14	the	the	DET
ftr-351	162	15	us	us	PROPN
ftr-351	162	16	in	in	ADP
ftr-351	162	17	including	include	VERB
ftr-351	162	18	the	the	DET
ftr-351	162	19	saving	save	VERB
ftr-351	162	20	clause	clause	NOUN
ftr-351	162	21	in	in	ADP
ftr-351	162	22	treaties	treaty	NOUN
ftr-351	162	23	)	)	PUNCT
ftr-351	162	24	,	,	PUNCT
ftr-351	162	25	which	which	PRON
ftr-351	162	26	eventually	eventually	ADV
ftr-351	162	27	led	lead	VERB
ftr-351	162	28	to	to	ADP
ftr-351	162	29	the	the	DET
ftr-351	162	30	padmore	padmore	NOUN
ftr-351	162	31	case3	case3	NOUN
ftr-351	162	32	6	6	NUM
ftr-351	162	33	in	in	ADP
ftr-351	162	34	the	the	DET
ftr-351	162	35	uk	uk	PROPN
ftr-351	162	36	in	in	ADP
ftr-351	162	37	which	which	PRON
ftr-351	162	38	a	a	DET
ftr-351	162	39	uk	uk	PROPN
ftr-351	162	40	resident	resident	NOUN
ftr-351	162	41	partner	partner	NOUN
ftr-351	162	42	in	in	ADP
ftr-351	162	43	a	a	DET
ftr-351	162	44	jersey	jersey	PROPN
ftr-351	162	45	partnership	partnership	NOUN
ftr-351	162	46	successfully	successfully	ADV
ftr-351	162	47	claimed	claim	VERB
ftr-351	162	48	exemption	exemption	NOUN
ftr-351	162	49	for	for	ADP
ftr-351	162	50	his	his	PRON
ftr-351	162	51	share	share	NOUN
ftr-351	162	52	of	of	ADP
ftr-351	162	53	the	the	DET
ftr-351	162	54	partnership	partnership	NOUN
ftr-351	162	55	profits	profit	VERB
ftr-351	162	56	on	on	ADP
ftr-351	162	57	the	the	DET
ftr-351	162	58	ground	ground	NOUN
ftr-351	162	59	that	that	SCONJ
ftr-351	162	60	the	the	DET
ftr-351	162	61	partnership	partnership	NOUN
ftr-351	162	62	,	,	PUNCT
ftr-351	162	63	as	as	ADP
ftr-351	162	64	a	a	DET
ftr-351	162	65	treaty	treaty	NOUN
ftr-351	162	66	person	person	NOUN
ftr-351	162	67	taxable	taxable	ADJ
ftr-351	162	68	in	in	ADP
ftr-351	162	69	jersey	jersey	PROPN
ftr-351	162	70	,	,	PUNCT
ftr-351	162	71	did	do	AUX
ftr-351	162	72	not	not	PART
ftr-351	162	73	have	have	AUX
ftr-351	162	74	a	a	DET
ftr-351	162	75	permanent	permanent	ADJ
ftr-351	162	76	establishment	establishment	NOUN
ftr-351	162	77	in	in	ADP
ftr-351	162	78	the	the	DET
ftr-351	162	79	uk	uk	PROPN
ftr-351	162	80	and	and	CCONJ
ftr-351	162	81	its	its	PRON
ftr-351	162	82	profits	profit	NOUN
ftr-351	162	83	(	(	PUNCT
ftr-351	162	84	and	and	CCONJ
ftr-351	162	85	therefore	therefore	ADV
ftr-351	162	86	the	the	DET
ftr-351	162	87	partner	partner	NOUN
ftr-351	162	88	's	's	PART
ftr-351	162	89	share	share	NOUN
ftr-351	162	90	of	of	ADP
ftr-351	162	91	them	they	PRON
ftr-351	162	92	)	)	PUNCT
ftr-351	162	93	were	be	AUX
ftr-351	162	94	accordingly	accordingly	ADV
ftr-351	162	95	exempt	exempt	ADJ
ftr-351	162	96	from	from	ADP
ftr-351	162	97	uk	uk	PROPN
ftr-351	162	98	tax	tax	NOUN
ftr-351	162	99	.	.	PUNCT
ftr-351	163	1	the	the	DET
ftr-351	163	2	law	law	NOUN
ftr-351	163	3	was	be	AUX
ftr-351	163	4	changed	change	VERB
ftr-351	163	5	to	to	PART
ftr-351	163	6	prevent	prevent	VERB
ftr-351	163	7	this	this	PRON
ftr-351	163	8	.	.	PUNCT
ftr-351	164	1	again	again	ADV
ftr-351	164	2	this	this	PRON
ftr-351	164	3	is	be	AUX
ftr-351	164	4	now	now	ADV
ftr-351	164	5	considered	consider	VERB
ftr-351	164	6	in	in	ADP
ftr-351	164	7	examples	example	NOUN
ftr-351	164	8	16	16	NUM
ftr-351	164	9	and	and	CCONJ
ftr-351	164	10	17	17	NUM
ftr-351	164	11	of	of	ADP
ftr-351	164	12	the	the	DET
ftr-351	164	13	oecd	oecd	PROPN
ftr-351	164	14	partnerships	partnership	NOUN
ftr-351	164	15	report	report	NOUN
ftr-351	164	16	,	,	PUNCT
ftr-351	164	17	in	in	ADP
ftr-351	164	18	the	the	DET
ftr-351	164	19	latter	latter	ADJ
ftr-351	164	20	of	of	ADP
ftr-351	164	21	which	which	PRON
ftr-351	164	22	only	only	ADV
ftr-351	164	23	a	a	DET
ftr-351	164	24	minority	minority	NOUN
ftr-351	164	25	of	of	ADP
ftr-351	164	26	states	state	NOUN
ftr-351	164	27	agreed	agree	VERB
ftr-351	164	28	with	with	ADP
ftr-351	164	29	the	the	DET
ftr-351	164	30	uk	uk	PROPN
ftr-351	164	31	delegate	delegate	NOUN
ftr-351	164	32	's	's	PART
ftr-351	164	33	point	point	NOUN
ftr-351	164	34	about	about	ADP
ftr-351	164	35	not	not	PART
ftr-351	164	36	giving	give	VERB
ftr-351	164	37	credit	credit	NOUN
ftr-351	164	38	.	.	PUNCT
ftr-351	165	1	b.	b.	PROPN
ftr-351	166	1	the	the	DET
ftr-351	166	2	definition	definition	NOUN
ftr-351	166	3	ofdividenc7	ofdividenc7	NOUN
ftr-351	166	4	this	this	DET
ftr-351	166	5	definition	definition	NOUN
ftr-351	166	6	,	,	PUNCT
ftr-351	166	7	which	which	PRON
ftr-351	166	8	depends	depend	VERB
ftr-351	166	9	on	on	ADP
ftr-351	166	10	the	the	DET
ftr-351	166	11	definition	definition	NOUN
ftr-351	166	12	of	of	ADP
ftr-351	166	13	"	"	PUNCT
ftr-351	166	14	company	company	NOUN
ftr-351	166	15	,	,	PUNCT
ftr-351	166	16	"	"	PUNCT
ftr-351	166	17	was	be	AUX
ftr-351	166	18	developed	develop	VERB
ftr-351	166	19	by	by	ADP
ftr-351	166	20	working	work	VERB
ftr-351	166	21	party	party	NOUN
ftr-351	166	22	12	12	NUM
ftr-351	166	23	(	(	PUNCT
ftr-351	166	24	comprising	comprise	VERB
ftr-351	166	25	members	member	NOUN
ftr-351	166	26	from	from	ADP
ftr-351	166	27	germany	germany	PROPN
ftr-351	166	28	,	,	PUNCT
ftr-351	166	29	italy	italy	PROPN
ftr-351	166	30	and	and	CCONJ
ftr-351	166	31	switzerland	switzerland	PROPN
ftr-351	166	32	)	)	PUNCT
ftr-351	166	33	and	and	CCONJ
ftr-351	166	34	went	go	VERB
ftr-351	166	35	through	through	ADP
ftr-351	166	36	some	some	DET
ftr-351	166	37	interesting	interesting	ADJ
ftr-351	166	38	changes	change	NOUN
ftr-351	166	39	.	.	PUNCT
ftr-351	167	1	it	it	PRON
ftr-351	167	2	started	start	VERB
ftr-351	167	3	as	as	ADP
ftr-351	167	4	:	:	PUNCT
ftr-351	167	5	the	the	DET
ftr-351	167	6	term	term	NOUN
ftr-351	167	7	'	'	PUNCT
ftr-351	167	8	dividends	dividend	NOUN
ftr-351	167	9	'	'	PART
ftr-351	167	10	means	mean	VERB
ftr-351	167	11	income	income	NOUN
ftr-351	167	12	from	from	ADP
ftr-351	167	13	shares	share	NOUN
ftr-351	167	14	in	in	ADP
ftr-351	167	15	companies	company	NOUN
ftr-351	167	16	limited	limit	VERB
ftr-351	167	17	by	by	ADP
ftr-351	167	18	shares	share	NOUN
ftr-351	167	19	and	and	CCONJ
ftr-351	167	20	limited	limited	ADJ
ftr-351	167	21	partnerships	partnership	NOUN
ftr-351	167	22	with	with	ADP
ftr-351	167	23	share	share	NOUN
ftr-351	167	24	capital	capital	NOUN
ftr-351	167	25	,	,	PUNCT
ftr-351	167	26	'	'	PUNCT
ftr-351	167	27	jouissance	jouissance	NOUN
ftr-351	167	28	'	'	PUNCT
ftr-351	167	29	shares	share	NOUN
ftr-351	167	30	,	,	PUNCT
ftr-351	167	31	mining	mining	NOUN
ftr-351	167	32	shares	share	NOUN
ftr-351	167	33	,	,	PUNCT
ftr-351	167	34	'	'	PUNCT
ftr-351	167	35	jouissance	jouissance	NOUN
ftr-351	167	36	'	'	PUNCT
ftr-351	167	37	bonds	bond	NOUN
ftr-351	167	38	,	,	PUNCT
ftr-351	167	39	'	'	PUNCT
ftr-351	167	40	founders	founder	NOUN
ftr-351	167	41	'	'	PART
ftr-351	167	42	shares	share	NOUN
ftr-351	167	43	,	,	PUNCT
ftr-351	167	44	debentures	debenture	NOUN
ftr-351	167	45	participating	participate	VERB
ftr-351	167	46	in	in	ADP
ftr-351	167	47	profits	profit	NOUN
ftr-351	167	48	,	,	PUNCT
ftr-351	167	49	and	and	CCONJ
ftr-351	167	50	other	other	ADJ
ftr-351	167	51	corporate	corporate	ADJ
ftr-351	167	52	profit	profit	NOUN
ftr-351	167	53	sharing	sharing	NOUN
ftr-351	167	54	rights	right	NOUN
ftr-351	167	55	represented	represent	VERB
ftr-351	167	56	by	by	ADP
ftr-351	167	57	paper	paper	NOUN
ftr-351	167	58	securities	security	NOUN
ftr-351	167	59	,	,	PUNCT
ftr-351	167	60	as	as	ADV
ftr-351	167	61	well	well	ADV
ftr-351	167	62	as	as	ADP
ftr-351	167	63	income	income	NOUN
ftr-351	167	64	35	35	NUM
ftr-351	167	65	.	.	PUNCT
ftr-351	168	1	the	the	DET
ftr-351	168	2	application	application	NOUN
ftr-351	168	3	of	of	ADP
ftr-351	168	4	the	the	DET
ftr-351	168	5	oecd	oecd	PROPN
ftr-351	168	6	model	model	PROPN
ftr-351	168	7	tax	tax	PROPN
ftr-351	168	8	convention	convention	NOUN
ftr-351	168	9	to	to	ADP
ftr-351	168	10	partnerships	partnership	NOUN
ftr-351	168	11	,	,	PUNCT
ftr-351	168	12	oecd	oecd	PROPN
ftr-351	168	13	,	,	PUNCT
ftr-351	168	14	1999	1999	NUM
ftr-351	168	15	.	.	PUNCT
ftr-351	169	1	36	36	NUM
ftr-351	169	2	.	.	PUNCT
ftr-351	170	1	see	see	VERB
ftr-351	170	2	supra	supra	PROPN
ftr-351	170	3	note	note	PROPN
ftr-351	170	4	34	34	NUM
ftr-351	170	5	.	.	PUNCT
ftr-351	171	1	37	37	NUM
ftr-351	171	2	.	.	PUNCT
ftr-351	172	1	my	my	PRON
ftr-351	172	2	co	co	NOUN
ftr-351	172	3	-	-	NOUN
ftr-351	172	4	authors	author	NOUN
ftr-351	172	5	and	and	CCONJ
ftr-351	172	6	i	i	PRON
ftr-351	172	7	have	have	AUX
ftr-351	172	8	discussed	discuss	VERB
ftr-351	172	9	this	this	PRON
ftr-351	172	10	in	in	ADP
ftr-351	172	11	more	more	ADJ
ftr-351	172	12	detail	detail	NOUN
ftr-351	172	13	in	in	ADP
ftr-351	172	14	"	"	PUNCT
ftr-351	172	15	the	the	DET
ftr-351	172	16	definitions	definition	NOUN
ftr-351	172	17	of	of	ADP
ftr-351	172	18	dividends	dividend	NOUN
ftr-351	172	19	and	and	CCONJ
ftr-351	172	20	interest	interest	NOUN
ftr-351	172	21	in	in	ADP
ftr-351	172	22	the	the	DET
ftr-351	172	23	oecd	oecd	PROPN
ftr-351	172	24	model	model	NOUN
ftr-351	172	25	:	:	PUNCT
ftr-351	172	26	something	something	PRON
ftr-351	172	27	lost	lose	VERB
ftr-351	172	28	in	in	ADP
ftr-351	172	29	translation	translation	NOUN
ftr-351	172	30	?	?	PUNCT
ftr-351	172	31	"	"	PUNCT
ftr-351	173	1	in	in	ADP
ftr-351	173	2	course	course	NOUN
ftr-351	173	3	of	of	ADP
ftr-351	173	4	press	press	NOUN
ftr-351	173	5	in	in	ADP
ftr-351	173	6	the	the	DET
ftr-351	173	7	world	world	NOUN
ftr-351	173	8	tax	tax	NOUN
ftr-351	173	9	journal	journal	NOUN
ftr-351	173	10	and	and	CCONJ
ftr-351	173	11	the	the	DET
ftr-351	173	12	british	british	ADJ
ftr-351	173	13	tax	tax	PROPN
ftr-351	173	14	review	review	PROPN
ftr-351	173	15	.	.	PUNCT
ftr-351	174	1	2009	2009	NUM
ftr-351	174	2	]	]	SYM
ftr-351	174	3	11	11	NUM
ftr-351	174	4	florida	florida	PROPN
ftr-351	174	5	tax	tax	NOUN
ftr-351	174	6	review	review	NOUN
ftr-351	174	7	from	from	ADP
ftr-351	174	8	shares	share	NOUN
ftr-351	174	9	in	in	ADP
ftr-351	174	10	co	co	ADJ
ftr-351	174	11	-	-	ADJ
ftr-351	174	12	operative	operative	ADJ
ftr-351	174	13	societies	society	NOUN
ftr-351	174	14	and	and	CCONJ
ftr-351	174	15	limited	limited	ADJ
ftr-351	174	16	liability	liability	NOUN
ftr-351	174	17	partnerships	partnership	NOUN
ftr-351	174	18	[	[	PUNCT
ftr-351	174	19	socidtis	socidtis	NOUN
ftr-351	174	20	a	a	DET
ftr-351	174	21	responsabilitg	responsabilitg	ADJ
ftr-351	174	22	limitie	limitie	NOUN
ftr-351	174	23	]	]	PUNCT
ftr-351	174	24	.	.	PUNCT
ftr-351	175	1	the	the	DET
ftr-351	175	2	working	work	VERB
ftr-351	175	3	party	party	NOUN
ftr-351	175	4	stated	state	VERB
ftr-351	175	5	that	that	SCONJ
ftr-351	175	6	their	their	PRON
ftr-351	175	7	definition	definition	NOUN
ftr-351	175	8	corresponded	correspond	VERB
ftr-351	175	9	to	to	ADP
ftr-351	175	10	the	the	DET
ftr-351	175	11	definition	definition	NOUN
ftr-351	175	12	found	find	VERB
ftr-351	175	13	in	in	ADP
ftr-351	175	14	a	a	DET
ftr-351	175	15	number	number	NOUN
ftr-351	175	16	of	of	ADP
ftr-351	175	17	treaties	treaty	NOUN
ftr-351	175	18	.	.	PUNCT
ftr-351	176	1	they	they	PRON
ftr-351	176	2	set	set	VERB
ftr-351	176	3	out	out	ADP
ftr-351	176	4	the	the	DET
ftr-351	176	5	definitions	definition	NOUN
ftr-351	176	6	(	(	PUNCT
ftr-351	176	7	of	of	ADP
ftr-351	176	8	income	income	NOUN
ftr-351	176	9	from	from	ADP
ftr-351	176	10	movable	movable	ADJ
ftr-351	176	11	capital	capital	NOUN
ftr-351	176	12	,	,	PUNCT
ftr-351	176	13	as	as	SCONJ
ftr-351	176	14	they	they	PRON
ftr-351	176	15	then	then	ADV
ftr-351	176	16	were	be	AUX
ftr-351	176	17	;	;	PUNCT
ftr-351	176	18	separate	separate	ADJ
ftr-351	176	19	dividend	dividend	NOUN
ftr-351	176	20	and	and	CCONJ
ftr-351	176	21	interest	interest	NOUN
ftr-351	176	22	articles	article	NOUN
ftr-351	176	23	were	be	AUX
ftr-351	176	24	only	only	ADV
ftr-351	176	25	just	just	ADV
ftr-351	176	26	beginning	begin	VERB
ftr-351	176	27	to	to	PART
ftr-351	176	28	be	be	AUX
ftr-351	176	29	used	use	VERB
ftr-351	176	30	)	)	PUNCT
ftr-351	176	31	contained	contain	VERB
ftr-351	176	32	in	in	ADP
ftr-351	176	33	four	four	NUM
ftr-351	176	34	swiss	swiss	ADJ
ftr-351	176	35	treaties	treaty	NOUN
ftr-351	176	36	that	that	PRON
ftr-351	176	37	in	in	ADP
ftr-351	176	38	french	french	ADJ
ftr-351	176	39	3	3	NUM
ftr-351	176	40	9	9	NUM
ftr-351	176	41	used	use	VERB
ftr-351	176	42	the	the	DET
ftr-351	176	43	same	same	ADJ
ftr-351	176	44	expression	expression	NOUN
ftr-351	176	45	adopted	adopt	VERB
ftr-351	176	46	by	by	ADP
ftr-351	176	47	the	the	DET
ftr-351	176	48	working	working	NOUN
ftr-351	176	49	party	party	NOUN
ftr-351	176	50	(	(	PUNCT
ftr-351	176	51	et	et	NOUN
ftr-351	176	52	autres	autres	PROPN
ftr-351	176	53	parts	part	NOUN
ftr-351	176	54	sociales	sociales	PROPN
ftr-351	176	55	sousforme	sousforme	VERB
ftr-351	176	56	de	de	ADP
ftr-351	176	57	papiers	papier	NOUN
ftr-351	176	58	-	-	PUNCT
ftr-351	176	59	valeurs	valeur	NOUN
ftr-351	176	60	)	)	PUNCT
ftr-351	176	61	and	and	CCONJ
ftr-351	176	62	two	two	NUM
ftr-351	176	63	italian	italian	ADJ
ftr-351	176	64	treaties	treaty	NOUN
ftr-351	176	65	"	"	PUNCT
ftr-351	176	66	that	that	PRON
ftr-351	176	67	used	use	VERB
ftr-351	176	68	a	a	DET
ftr-351	176	69	closely	closely	ADV
ftr-351	176	70	-	-	PUNCT
ftr-351	176	71	related	relate	VERB
ftr-351	176	72	expression	expression	NOUN
ftr-351	176	73	not	not	PART
ftr-351	176	74	referring	refer	VERB
ftr-351	176	75	to	to	ADP
ftr-351	176	76	paper	paper	NOUN
ftr-351	176	77	securities	security	NOUN
ftr-351	176	78	:	:	PUNCT
ftr-351	176	79	et	et	PROPN
ftr-351	176	80	d'autres	d'autres	PROPN
ftr-351	176	81	parts	part	NOUN
ftr-351	176	82	sociales	sociales	PROPN
ftr-351	176	83	analogues	analogue	NOUN
ftr-351	176	84	,	,	PUNCT
ftr-351	176	85	meaning	mean	VERB
ftr-351	176	86	analogous	analogous	ADJ
ftr-351	176	87	participations	participation	NOUN
ftr-351	176	88	in	in	ADP
ftr-351	176	89	a	a	DET
ftr-351	176	90	company	company	NOUN
ftr-351	176	91	.	.	PUNCT
ftr-351	177	1	it	it	PRON
ftr-351	177	2	is	be	AUX
ftr-351	177	3	relevant	relevant	ADJ
ftr-351	177	4	that	that	SCONJ
ftr-351	177	5	none	none	NOUN
ftr-351	177	6	of	of	ADP
ftr-351	177	7	the	the	DET
ftr-351	177	8	treaties	treaty	NOUN
ftr-351	177	9	referred	refer	VERB
ftr-351	177	10	to	to	ADP
ftr-351	177	11	by	by	ADP
ftr-351	177	12	the	the	DET
ftr-351	177	13	working	work	VERB
ftr-351	177	14	party	party	NOUN
ftr-351	177	15	was	be	AUX
ftr-351	177	16	in	in	ADP
ftr-351	177	17	english	english	PROPN
ftr-351	177	18	.	.	PUNCT
ftr-351	178	1	this	this	PRON
ftr-351	178	2	is	be	AUX
ftr-351	178	3	what	what	PRON
ftr-351	178	4	my	my	PRON
ftr-351	178	5	co	co	NOUN
ftr-351	178	6	-	-	NOUN
ftr-351	178	7	authors	author	NOUN
ftr-351	179	1	and	and	CCONJ
ftr-351	179	2	i	i	PRON
ftr-351	179	3	wrote	write	VERB
ftr-351	179	4	about	about	ADP
ftr-351	179	5	the	the	DET
ftr-351	179	6	origin	origin	NOUN
ftr-351	179	7	of	of	ADP
ftr-351	179	8	the	the	DET
ftr-351	179	9	english	english	PROPN
ftr-351	179	10	"	"	PUNCT
ftr-351	179	11	other	other	ADJ
ftr-351	179	12	corporate	corporate	ADJ
ftr-351	179	13	rights	right	NOUN
ftr-351	179	14	,	,	PUNCT
ftr-351	179	15	"	"	PUNCT
ftr-351	179	16	which	which	PRON
ftr-351	179	17	fully	fully	ADV
ftr-351	179	18	justifies	justify	VERB
ftr-351	179	19	the	the	DET
ftr-351	179	20	"	"	PUNCT
ftr-351	179	21	something	something	PRON
ftr-351	179	22	lost	lose	VERB
ftr-351	179	23	in	in	ADP
ftr-351	179	24	translation	translation	NOUN
ftr-351	179	25	?	?	PUNCT
ftr-351	179	26	"	"	PUNCT
ftr-351	179	27	in	in	ADP
ftr-351	179	28	the	the	DET
ftr-351	179	29	title	title	NOUN
ftr-351	179	30	of	of	ADP
ftr-351	179	31	the	the	DET
ftr-351	179	32	article:41	article:41	NOUN
ftr-351	179	33	the	the	DET
ftr-351	179	34	english	english	ADJ
ftr-351	179	35	version	version	NOUN
ftr-351	179	36	of	of	ADP
ftr-351	179	37	the	the	DET
ftr-351	179	38	working	work	VERB
ftr-351	179	39	party	party	NOUN
ftr-351	179	40	's	's	PART
ftr-351	179	41	minutes	minute	NOUN
ftr-351	179	42	is	be	AUX
ftr-351	179	43	therefore	therefore	ADV
ftr-351	179	44	probably	probably	ADV
ftr-351	179	45	the	the	DET
ftr-351	179	46	work	work	NOUN
ftr-351	179	47	of	of	ADP
ftr-351	179	48	the	the	DET
ftr-351	179	49	oeec	oeec	ADJ
ftr-351	179	50	translator	translator	NOUN
ftr-351	179	51	of	of	ADP
ftr-351	179	52	the	the	DET
ftr-351	179	53	minutes	minute	NOUN
ftr-351	179	54	(	(	PUNCT
ftr-351	179	55	or	or	CCONJ
ftr-351	179	56	possibly	possibly	ADV
ftr-351	179	57	was	be	AUX
ftr-351	179	58	taken	take	VERB
ftr-351	179	59	from	from	ADP
ftr-351	179	60	a	a	DET
ftr-351	179	61	collection	collection	NOUN
ftr-351	179	62	of	of	ADP
ftr-351	179	63	treaties	treaty	NOUN
ftr-351	179	64	translated	translate	VERB
ftr-351	179	65	by	by	ADP
ftr-351	179	66	the	the	DET
ftr-351	179	67	oeec	oeec	NOUN
ftr-351	179	68	)	)	PUNCT
ftr-351	179	69	who	who	PRON
ftr-351	179	70	translated	translate	VERB
ftr-351	179	71	the	the	DET
ftr-351	179	72	same	same	ADJ
ftr-351	179	73	french	french	ADJ
ftr-351	179	74	expression	expression	NOUN
ftr-351	179	75	(	(	PUNCT
ftr-351	179	76	et	et	NOUN
ftr-351	179	77	autres	autre	NOUN
ftr-351	179	78	parts	part	NOUN
ftr-351	179	79	sociales	sociales	PROPN
ftr-351	179	80	sous	sous	PROPN
ftr-351	179	81	forme	forme	PROPN
ftr-351	179	82	de	de	X
ftr-351	179	83	papiersvaleurs	papiersvaleurs	PROPN
ftr-351	179	84	)	)	PUNCT
ftr-351	179	85	in	in	ADP
ftr-351	179	86	each	each	PRON
ftr-351	179	87	of	of	ADP
ftr-351	179	88	the	the	DET
ftr-351	179	89	swiss	swiss	ADJ
ftr-351	179	90	treaties	treaty	NOUN
ftr-351	179	91	into	into	ADP
ftr-351	179	92	english	english	PROPN
ftr-351	179	93	in	in	ADP
ftr-351	179	94	the	the	DET
ftr-351	179	95	following	follow	VERB
ftr-351	179	96	different	different	ADJ
ftr-351	179	97	ways	way	NOUN
ftr-351	179	98	:	:	PUNCT
ftr-351	179	99	"	"	PUNCT
ftr-351	179	100	or	or	CCONJ
ftr-351	179	101	other	other	ADJ
ftr-351	179	102	membership	membership	NOUN
ftr-351	179	103	shares	share	NOUN
ftr-351	179	104	in	in	ADP
ftr-351	179	105	the	the	DET
ftr-351	179	106	form	form	NOUN
ftr-351	179	107	of	of	ADP
ftr-351	179	108	securities	security	NOUN
ftr-351	179	109	;	;	PUNCT
ftr-351	179	110	"	"	PUNCT
ftr-351	179	111	"	"	PUNCT
ftr-351	179	112	or	or	CCONJ
ftr-351	179	113	other	other	ADJ
ftr-351	179	114	company	company	NOUN
ftr-351	179	115	shares	share	NOUN
ftr-351	179	116	in	in	ADP
ftr-351	179	117	the	the	DET
ftr-351	179	118	form	form	NOUN
ftr-351	179	119	of	of	ADP
ftr-351	179	120	securities	security	NOUN
ftr-351	179	121	;	;	PUNCT
ftr-351	179	122	"	"	PUNCT
ftr-351	179	123	"	"	PUNCT
ftr-351	179	124	or	or	CCONJ
ftr-351	179	125	other	other	ADJ
ftr-351	179	126	interests	interest	NOUN
ftr-351	179	127	in	in	ADP
ftr-351	179	128	the	the	DET
ftr-351	179	129	form	form	NOUN
ftr-351	179	130	of	of	ADP
ftr-351	179	131	securities	security	NOUN
ftr-351	179	132	issued	issue	VERB
ftr-351	179	133	by	by	ADP
ftr-351	179	134	bodies	body	NOUN
ftr-351	179	135	corporate	corporate	ADJ
ftr-351	179	136	;	;	PUNCT
ftr-351	179	137	"	"	PUNCT
ftr-351	179	138	"	"	PUNCT
ftr-351	179	139	or	or	CCONJ
ftr-351	179	140	other	other	ADJ
ftr-351	179	141	interests	interest	NOUN
ftr-351	179	142	in	in	ADP
ftr-351	179	143	the	the	DET
ftr-351	179	144	form	form	NOUN
ftr-351	179	145	of	of	ADP
ftr-351	179	146	securities	security	NOUN
ftr-351	179	147	;	;	PUNCT
ftr-351	179	148	"	"	PUNCT
ftr-351	179	149	and	and	CCONJ
ftr-351	179	150	translated	translate	VERB
ftr-351	179	151	the	the	DET
ftr-351	179	152	slightly	slightly	ADV
ftr-351	179	153	different	different	ADJ
ftr-351	179	154	,	,	PUNCT
ftr-351	179	155	but	but	CCONJ
ftr-351	179	156	common	common	ADJ
ftr-351	179	157	,	,	PUNCT
ftr-351	179	158	french	french	ADJ
ftr-351	179	159	wording	wording	NOUN
ftr-351	179	160	in	in	ADP
ftr-351	179	161	the	the	DET
ftr-351	179	162	two	two	NUM
ftr-351	179	163	italian	italian	ADJ
ftr-351	179	164	treaties	treaty	NOUN
ftr-351	179	165	(	(	PUNCT
ftr-351	179	166	et	et	NOUN
ftr-351	179	167	d'autres	d'autres	PROPN
ftr-351	179	168	parts	part	NOUN
ftr-351	179	169	sociales	sociales	PROPN
ftr-351	179	170	analogues	analogue	NOUN
ftr-351	179	171	)	)	PUNCT
ftr-351	179	172	as	as	ADP
ftr-351	179	173	"	"	PUNCT
ftr-351	179	174	and	and	CCONJ
ftr-351	179	175	like	like	ADP
ftr-351	179	176	participations	participation	NOUN
ftr-351	179	177	in	in	ADP
ftr-351	179	178	companies	company	NOUN
ftr-351	179	179	"	"	PUNCT
ftr-351	179	180	and	and	CCONJ
ftr-351	179	181	(	(	PUNCT
ftr-351	179	182	importantly	importantly	ADV
ftr-351	179	183	to	to	ADP
ftr-351	179	184	the	the	DET
ftr-351	179	185	later	later	ADJ
ftr-351	179	186	history	history	NOUN
ftr-351	179	187	)	)	PUNCT
ftr-351	179	188	"	"	PUNCT
ftr-351	179	189	and	and	CCONJ
ftr-351	179	190	all	all	DET
ftr-351	179	191	other	other	ADJ
ftr-351	179	192	similar	similar	ADJ
ftr-351	179	193	corporate	corporate	ADJ
ftr-351	179	194	profit	profit	NOUN
ftr-351	179	195	sharing	sharing	NOUN
ftr-351	179	196	rights	right	NOUN
ftr-351	179	197	"	"	PUNCT
ftr-351	179	198	respectively.42	respectively.42	VERB
ftr-351	179	199	therefore	therefore	ADV
ftr-351	179	200	the	the	DET
ftr-351	179	201	wording	wording	NOUN
ftr-351	179	202	"	"	PUNCT
ftr-351	179	203	other	other	ADJ
ftr-351	179	204	corporate	corporate	ADJ
ftr-351	179	205	profit	profit	NOUN
ftr-351	179	206	sharing	sharing	NOUN
ftr-351	179	207	rights	right	NOUN
ftr-351	179	208	represented	represent	VERB
ftr-351	179	209	by	by	ADP
ftr-351	179	210	paper	paper	NOUN
ftr-351	179	211	securities	security	NOUN
ftr-351	179	212	"	"	PUNCT
ftr-351	179	213	in	in	ADP
ftr-351	179	214	the	the	DET
ftr-351	179	215	working	working	NOUN
ftr-351	179	216	party	party	NOUN
ftr-351	179	217	's	's	PART
ftr-351	179	218	38	38	NUM
ftr-351	179	219	.	.	PUNCT
ftr-351	179	220	fc	fc	PROPN
ftr-351	179	221	/	/	SYM
ftr-351	179	222	wpl2(58	wpl2(58	PROPN
ftr-351	179	223	)	)	PUNCT
ftr-351	179	224	1	1	NUM
ftr-351	179	225	(	(	PUNCT
ftr-351	179	226	nov	nov	PROPN
ftr-351	179	227	.	.	PROPN
ftr-351	179	228	28	28	NUM
ftr-351	179	229	,	,	PUNCT
ftr-351	179	230	1958	1958	NUM
ftr-351	179	231	)	)	PUNCT
ftr-351	179	232	.	.	PUNCT
ftr-351	180	1	this	this	PRON
ftr-351	180	2	was	be	AUX
ftr-351	180	3	before	before	ADP
ftr-351	180	4	working	working	PROPN
ftr-351	180	5	party	party	PROPN
ftr-351	180	6	14	14	NUM
ftr-351	180	7	developed	develop	VERB
ftr-351	180	8	the	the	DET
ftr-351	180	9	definition	definition	NOUN
ftr-351	180	10	of	of	ADP
ftr-351	180	11	company	company	NOUN
ftr-351	180	12	,	,	PUNCT
ftr-351	180	13	the	the	DET
ftr-351	180	14	first	first	ADJ
ftr-351	180	15	draft	draft	NOUN
ftr-351	180	16	of	of	ADP
ftr-351	180	17	which	which	PRON
ftr-351	180	18	is	be	AUX
ftr-351	180	19	fc	fc	NOUN
ftr-351	180	20	/	/	SYM
ftr-351	180	21	wp14(59	wp14(59	NOUN
ftr-351	180	22	)	)	PUNCT
ftr-351	180	23	1	1	NUM
ftr-351	180	24	(	(	PUNCT
ftr-351	180	25	mar	mar	PROPN
ftr-351	180	26	.	.	PROPN
ftr-351	180	27	3	3	NUM
ftr-351	180	28	,	,	PUNCT
ftr-351	180	29	1959	1959	NUM
ftr-351	180	30	)	)	PUNCT
ftr-351	180	31	.	.	PUNCT
ftr-351	181	1	39	39	NUM
ftr-351	181	2	.	.	PUNCT
ftr-351	182	1	switzerland	switzerland	PROPN
ftr-351	182	2	-	-	PUNCT
ftr-351	182	3	sweden	sweden	PROPN
ftr-351	182	4	(	(	PUNCT
ftr-351	182	5	1948	1948	NUM
ftr-351	182	6	)	)	PUNCT
ftr-351	182	7	,	,	PUNCT
ftr-351	182	8	switzerland	switzerland	PROPN
ftr-351	182	9	-	-	PUNCT
ftr-351	182	10	netherlands	netherlands	PROPN
ftr-351	182	11	(	(	PUNCT
ftr-351	182	12	1951	1951	NUM
ftr-351	182	13	)	)	PUNCT
ftr-351	182	14	,	,	PUNCT
ftr-351	182	15	switzerland	switzerland	PROPN
ftr-351	182	16	-	-	PUNCT
ftr-351	182	17	austria	austria	PROPN
ftr-351	182	18	(	(	PUNCT
ftr-351	182	19	1953	1953	NUM
ftr-351	182	20	)	)	PUNCT
ftr-351	182	21	,	,	PUNCT
ftr-351	182	22	switzerland	switzerland	PROPN
ftr-351	182	23	-	-	PUNCT
ftr-351	182	24	france	france	PROPN
ftr-351	182	25	(	(	PUNCT
ftr-351	182	26	1953	1953	NUM
ftr-351	182	27	)	)	PUNCT
ftr-351	182	28	(	(	PUNCT
ftr-351	182	29	all	all	PRON
ftr-351	182	30	being	be	AUX
ftr-351	182	31	in	in	ADP
ftr-351	182	32	the	the	DET
ftr-351	182	33	definition	definition	NOUN
ftr-351	182	34	of	of	ADP
ftr-351	182	35	income	income	NOUN
ftr-351	182	36	from	from	ADP
ftr-351	182	37	moveable	moveable	ADJ
ftr-351	182	38	capital	capital	NOUN
ftr-351	182	39	)	)	PUNCT
ftr-351	182	40	.	.	PUNCT
ftr-351	183	1	40	40	NUM
ftr-351	183	2	.	.	X
ftr-351	184	1	italy	italy	PROPN
ftr-351	184	2	-	-	PUNCT
ftr-351	184	3	sweden	sweden	PROPN
ftr-351	184	4	(	(	PUNCT
ftr-351	184	5	1956	1956	NUM
ftr-351	184	6	)	)	PUNCT
ftr-351	184	7	,	,	PUNCT
ftr-351	184	8	and	and	CCONJ
ftr-351	184	9	italy	italy	PROPN
ftr-351	184	10	-	-	PUNCT
ftr-351	184	11	france	france	PROPN
ftr-351	184	12	(	(	PUNCT
ftr-351	184	13	1958	1958	NUM
ftr-351	184	14	)	)	PUNCT
ftr-351	184	15	et	et	NOUN
ftr-351	184	16	de	de	X
ftr-351	184	17	toutes	toutes	X
ftr-351	184	18	autres	autre	NOUN
ftr-351	184	19	parts	part	NOUN
ftr-351	184	20	sociales	sociales	PROPN
ftr-351	184	21	analogues	analogue	NOUN
ftr-351	184	22	of	of	ADP
ftr-351	184	23	which	which	PRON
ftr-351	184	24	the	the	DET
ftr-351	184	25	italian	italian	NOUN
ftr-351	184	26	was	be	AUX
ftr-351	184	27	ogni	ogni	PROPN
ftr-351	184	28	altra	altra	PROPN
ftr-351	184	29	quota	quota	PROPN
ftr-351	184	30	sociale	sociale	PROPN
ftr-351	184	31	analoga	analoga	NOUN
ftr-351	184	32	.	.	PUNCT
ftr-351	185	1	41	41	NUM
ftr-351	185	2	.	.	PUNCT
ftr-351	186	1	see	see	VERB
ftr-351	186	2	supra	supra	PROPN
ftr-351	186	3	note	note	PROPN
ftr-351	186	4	37	37	NUM
ftr-351	186	5	.	.	PUNCT
ftr-351	187	1	42	42	NUM
ftr-351	187	2	.	.	PUNCT
ftr-351	188	1	the	the	DET
ftr-351	188	2	order	order	NOUN
ftr-351	188	3	of	of	ADP
ftr-351	188	4	these	these	DET
ftr-351	188	5	english	english	ADJ
ftr-351	188	6	translations	translation	NOUN
ftr-351	188	7	corresponds	correspond	VERB
ftr-351	188	8	to	to	ADP
ftr-351	188	9	the	the	DET
ftr-351	188	10	order	order	NOUN
ftr-351	188	11	of	of	ADP
ftr-351	188	12	the	the	DET
ftr-351	188	13	treaties	treaty	NOUN
ftr-351	188	14	in	in	ADP
ftr-351	188	15	fn	fn	PROPN
ftr-351	188	16	.	.	PROPN
ftr-351	188	17	39	39	NUM
ftr-351	188	18	and	and	CCONJ
ftr-351	188	19	40	40	NUM
ftr-351	188	20	.	.	PUNCT
ftr-351	189	1	[	[	X
ftr-351	189	2	vol	vol	NOUN
ftr-351	189	3	.	.	PUNCT
ftr-351	189	4	10:112	10:112	NUM
ftr-351	190	1	understanding	understand	VERB
ftr-351	190	2	the	the	DET
ftr-351	190	3	oecd	oecd	PROPN
ftr-351	190	4	model	model	PROPN
ftr-351	190	5	tax	tax	PROPN
ftr-351	190	6	convention	convention	PROPN
ftr-351	190	7	english	english	PROPN
ftr-351	190	8	version	version	NOUN
ftr-351	190	9	of	of	ADP
ftr-351	190	10	their	their	PRON
ftr-351	190	11	definition	definition	NOUN
ftr-351	190	12	of	of	ADP
ftr-351	190	13	dividends	dividend	NOUN
ftr-351	190	14	was	be	AUX
ftr-351	190	15	not	not	PART
ftr-351	190	16	only	only	ADV
ftr-351	190	17	a	a	DET
ftr-351	190	18	translation	translation	NOUN
ftr-351	190	19	of	of	ADP
ftr-351	190	20	the	the	DET
ftr-351	190	21	different	different	ADJ
ftr-351	190	22	french	french	ADJ
ftr-351	190	23	wording	wording	NOUN
ftr-351	190	24	of	of	ADP
ftr-351	190	25	the	the	DET
ftr-351	190	26	two	two	NUM
ftr-351	190	27	italian	italian	ADJ
ftr-351	190	28	treaties	treaty	NOUN
ftr-351	190	29	rather	rather	ADV
ftr-351	190	30	than	than	ADP
ftr-351	190	31	the	the	DET
ftr-351	190	32	french	french	NOUN
ftr-351	190	33	contained	contain	VERB
ftr-351	190	34	in	in	ADP
ftr-351	190	35	the	the	DET
ftr-351	190	36	swiss	swiss	ADJ
ftr-351	190	37	treaties	treaty	NOUN
ftr-351	190	38	that	that	PRON
ftr-351	190	39	was	be	AUX
ftr-351	190	40	adopted	adopt	VERB
ftr-351	190	41	by	by	ADP
ftr-351	190	42	the	the	DET
ftr-351	190	43	working	working	NOUN
ftr-351	190	44	party	party	NOUN
ftr-351	190	45	,	,	PUNCT
ftr-351	190	46	but	but	CCONJ
ftr-351	190	47	was	be	AUX
ftr-351	190	48	also	also	ADV
ftr-351	190	49	possibly	possibly	ADV
ftr-351	190	50	the	the	DET
ftr-351	190	51	english	english	PROPN
ftr-351	190	52	that	that	PRON
ftr-351	190	53	was	be	AUX
ftr-351	190	54	farthest	farth	ADJ
ftr-351	190	55	away	away	ADV
ftr-351	190	56	from	from	ADP
ftr-351	190	57	the	the	DET
ftr-351	190	58	french	french	NOUN
ftr-351	190	59	of	of	ADP
ftr-351	190	60	all	all	DET
ftr-351	190	61	the	the	DET
ftr-351	190	62	translator	translator	NOUN
ftr-351	190	63	's	's	PART
ftr-351	190	64	versions	version	NOUN
ftr-351	190	65	.	.	PUNCT
ftr-351	191	1	if	if	SCONJ
ftr-351	191	2	this	this	PRON
ftr-351	191	3	is	be	AUX
ftr-351	191	4	a	a	DET
ftr-351	191	5	translation	translation	NOUN
ftr-351	191	6	of	of	ADP
ftr-351	191	7	the	the	DET
ftr-351	191	8	minutes	minute	NOUN
ftr-351	191	9	by	by	ADP
ftr-351	191	10	the	the	DET
ftr-351	191	11	oeec	oeec	ADJ
ftr-351	191	12	translator	translator	NOUN
ftr-351	191	13	rather	rather	ADV
ftr-351	191	14	than	than	ADP
ftr-351	191	15	a	a	DET
ftr-351	191	16	collection	collection	NOUN
ftr-351	191	17	of	of	ADP
ftr-351	191	18	treaties	treaty	NOUN
ftr-351	191	19	translated	translate	VERB
ftr-351	191	20	at	at	ADP
ftr-351	191	21	different	different	ADJ
ftr-351	191	22	times	time	NOUN
ftr-351	191	23	by	by	ADP
ftr-351	191	24	different	different	ADJ
ftr-351	191	25	people	people	NOUN
ftr-351	191	26	,	,	PUNCT
ftr-351	191	27	it	it	PRON
ftr-351	191	28	is	be	AUX
ftr-351	191	29	remarkable	remarkable	ADJ
ftr-351	191	30	that	that	SCONJ
ftr-351	191	31	he	he	PRON
ftr-351	191	32	or	or	CCONJ
ftr-351	191	33	she	she	PRON
ftr-351	191	34	managed	manage	VERB
ftr-351	191	35	to	to	PART
ftr-351	191	36	create	create	VERB
ftr-351	191	37	so	so	ADV
ftr-351	191	38	many	many	ADJ
ftr-351	191	39	english	english	ADJ
ftr-351	191	40	variations	variation	NOUN
ftr-351	191	41	from	from	ADP
ftr-351	191	42	essentially	essentially	ADV
ftr-351	191	43	the	the	DET
ftr-351	191	44	same	same	ADJ
ftr-351	191	45	french	french	NOUN
ftr-351	191	46	in	in	ADP
ftr-351	191	47	the	the	DET
ftr-351	191	48	same	same	ADJ
ftr-351	191	49	document	document	NOUN
ftr-351	191	50	,	,	PUNCT
ftr-351	191	51	although	although	SCONJ
ftr-351	191	52	it	it	PRON
ftr-351	191	53	may	may	AUX
ftr-351	191	54	be	be	AUX
ftr-351	191	55	said	say	VERB
ftr-351	191	56	that	that	SCONJ
ftr-351	191	57	there	there	PRON
ftr-351	191	58	is	be	VERB
ftr-351	191	59	no	no	DET
ftr-351	191	60	possible	possible	ADJ
ftr-351	191	61	exact	exact	ADJ
ftr-351	191	62	english	english	ADJ
ftr-351	191	63	translation	translation	NOUN
ftr-351	191	64	.	.	PUNCT
ftr-351	192	1	the	the	DET
ftr-351	192	2	fiscal	fiscal	ADJ
ftr-351	192	3	committee	committee	NOUN
ftr-351	192	4	moved	move	VERB
ftr-351	192	5	income	income	NOUN
ftr-351	192	6	from	from	ADP
ftr-351	192	7	debentures	debenture	NOUN
ftr-351	192	8	participating	participate	VERB
ftr-351	192	9	in	in	ADP
ftr-351	192	10	profits	profit	NOUN
ftr-351	192	11	to	to	ADP
ftr-351	192	12	the	the	DET
ftr-351	192	13	definition	definition	NOUN
ftr-351	192	14	of	of	ADP
ftr-351	192	15	interest.43	interest.43	ADJ
ftr-351	192	16	the	the	DET
ftr-351	192	17	reference	reference	NOUN
ftr-351	192	18	only	only	ADV
ftr-351	192	19	in	in	ADP
ftr-351	192	20	english	english	PROPN
ftr-351	192	21	to	to	ADP
ftr-351	192	22	limited	limit	VERB
ftr-351	192	23	partnerships	partnership	NOUN
ftr-351	192	24	with	with	ADP
ftr-351	192	25	share	share	NOUN
ftr-351	192	26	capital	capital	NOUN
ftr-351	192	27	was	be	AUX
ftr-351	192	28	also	also	ADV
ftr-351	192	29	deleted	delete	VERB
ftr-351	192	30	.	.	PUNCT
ftr-351	193	1	at	at	ADP
ftr-351	193	2	the	the	DET
ftr-351	193	3	same	same	ADJ
ftr-351	193	4	time	time	NOUN
ftr-351	193	5	"	"	PUNCT
ftr-351	193	6	shares	share	NOUN
ftr-351	193	7	participating	participate	VERB
ftr-351	193	8	in	in	ADP
ftr-351	193	9	profits	profit	NOUN
ftr-351	193	10	"	"	PUNCT
ftr-351	193	11	was	be	AUX
ftr-351	193	12	added	add	VERB
ftr-351	193	13	,	,	PUNCT
ftr-351	193	14	and	and	CCONJ
ftr-351	193	15	later	later	ADV
ftr-351	193	16	changed	change	VERB
ftr-351	193	17	to	to	ADP
ftr-351	193	18	rights	right	NOUN
ftr-351	193	19	participating	participate	VERB
ftr-351	193	20	in	in	ADP
ftr-351	193	21	profits	profit	NOUN
ftr-351	193	22	.	.	PUNCT
ftr-351	193	23	"	"	PUNCT
ftr-351	194	1	the	the	DET
ftr-351	194	2	definition	definition	NOUN
ftr-351	194	3	originally	originally	ADV
ftr-351	194	4	specifically	specifically	ADV
ftr-351	194	5	included	include	VERB
ftr-351	194	6	the	the	DET
ftr-351	194	7	french	french	ADJ
ftr-351	194	8	sarl	sarl	PROPN
ftr-351	194	9	(	(	PUNCT
ftr-351	194	10	oddly	oddly	ADV
ftr-351	194	11	translated	translate	VERB
ftr-351	194	12	as	as	ADP
ftr-351	194	13	limited	limited	ADJ
ftr-351	194	14	liability	liability	NOUN
ftr-351	194	15	partnership	partnership	NOUN
ftr-351	194	16	)	)	PUNCT
ftr-351	194	17	which	which	PRON
ftr-351	194	18	does	do	AUX
ftr-351	194	19	not	not	PART
ftr-351	194	20	have	have	VERB
ftr-351	194	21	shares	share	NOUN
ftr-351	194	22	(	(	PUNCT
ftr-351	194	23	actions	action	NOUN
ftr-351	194	24	)	)	PUNCT
ftr-351	194	25	but	but	CCONJ
ftr-351	194	26	parts	part	NOUN
ftr-351	194	27	,	,	PUNCT
ftr-351	194	28	meaning	mean	VERB
ftr-351	194	29	something	something	PRON
ftr-351	194	30	more	more	ADJ
ftr-351	194	31	like	like	ADP
ftr-351	194	32	a	a	DET
ftr-351	194	33	partnership	partnership	NOUN
ftr-351	194	34	interest	interest	NOUN
ftr-351	194	35	which	which	PRON
ftr-351	194	36	are	be	AUX
ftr-351	194	37	not	not	PART
ftr-351	194	38	necessarily	necessarily	ADV
ftr-351	194	39	"	"	PUNCT
ftr-351	194	40	paper	paper	NOUN
ftr-351	194	41	securities	security	NOUN
ftr-351	194	42	.	.	PUNCT
ftr-351	194	43	"	"	PUNCT
ftr-351	195	1	i	i	PRON
ftr-351	195	2	believe	believe	VERB
ftr-351	195	3	the	the	DET
ftr-351	195	4	us	us	PROPN
ftr-351	195	5	llc	llc	PROPN
ftr-351	195	6	is	be	AUX
ftr-351	195	7	similar	similar	ADJ
ftr-351	195	8	in	in	ADP
ftr-351	195	9	this	this	DET
ftr-351	195	10	respect	respect	NOUN
ftr-351	195	11	,	,	PUNCT
ftr-351	195	12	although	although	SCONJ
ftr-351	195	13	i	i	PRON
ftr-351	195	14	understand	understand	VERB
ftr-351	195	15	it	it	PRON
ftr-351	195	16	is	be	AUX
ftr-351	195	17	allowed	allow	VERB
ftr-351	195	18	to	to	PART
ftr-351	195	19	have	have	VERB
ftr-351	195	20	shares	share	NOUN
ftr-351	195	21	if	if	SCONJ
ftr-351	195	22	the	the	DET
ftr-351	195	23	other	other	ADJ
ftr-351	195	24	country	country	NOUN
ftr-351	195	25	requires	require	VERB
ftr-351	195	26	this	this	PRON
ftr-351	195	27	.	.	PUNCT
ftr-351	196	1	next	next	ADJ
ftr-351	196	2	"	"	PUNCT
ftr-351	196	3	income	income	NOUN
ftr-351	196	4	from	from	ADP
ftr-351	196	5	parts	part	NOUN
ftr-351	196	6	de	de	ADP
ftr-351	196	7	socidtis	socidtis	PROPN
ftr-351	196	8	as	as	ADP
ftr-351	196	9	the	the	DET
ftr-351	196	10	national	national	ADJ
ftr-351	196	11	laws	law	NOUN
ftr-351	196	12	treated	treat	VERB
ftr-351	196	13	as	as	ADP
ftr-351	196	14	dividends	dividend	NOUN
ftr-351	196	15	or	or	CCONJ
ftr-351	196	16	was	be	AUX
ftr-351	196	17	taxed	tax	VERB
ftr-351	196	18	as	as	ADP
ftr-351	196	19	such	such	ADJ
ftr-351	196	20	"	"	PUNCT
ftr-351	196	21	(	(	PUNCT
ftr-351	196	22	revenus	revenus	X
ftr-351	196	23	de	de	X
ftr-351	196	24	parts	part	NOUN
ftr-351	196	25	de	de	ADP
ftr-351	196	26	socidtis	socidtis	PROPN
ftr-351	196	27	que	que	PROPN
ftr-351	196	28	les	les	PROPN
ftr-351	196	29	idgislations	idgislation	NOUN
ftr-351	196	30	nationales	nationale	NOUN
ftr-351	196	31	considbrent	considbrent	PROPN
ftr-351	196	32	comme	comme	PROPN
ftr-351	196	33	des	des	PROPN
ftr-351	196	34	dividendes	dividendes	PROPN
ftr-351	196	35	ou	ou	ADP
ftr-351	196	36	qui	qui	X
ftr-351	196	37	sont	sont	PROPN
ftr-351	196	38	taxds	taxds	PROPN
ftr-351	196	39	comme	comme	PROPN
ftr-351	196	40	tels	tel	NOUN
ftr-351	196	41	)	)	PUNCT
ftr-351	196	42	was	be	AUX
ftr-351	196	43	added,45	added,45	ADJ
ftr-351	196	44	and	and	CCONJ
ftr-351	196	45	in	in	ADP
ftr-351	196	46	consequence	consequence	NOUN
ftr-351	196	47	the	the	DET
ftr-351	196	48	specific	specific	ADJ
ftr-351	196	49	reference	reference	NOUN
ftr-351	196	50	to	to	ADP
ftr-351	196	51	the	the	DET
ftr-351	196	52	sarl	sarl	PROPN
ftr-351	196	53	was	be	AUX
ftr-351	196	54	dropped.46	dropped.46	NOUN
ftr-351	196	55	the	the	DET
ftr-351	196	56	existing	exist	VERB
ftr-351	196	57	"	"	PUNCT
ftr-351	196	58	other	other	ADJ
ftr-351	196	59	corporate	corporate	ADJ
ftr-351	196	60	profit	profit	NOUN
ftr-351	196	61	sharing	sharing	NOUN
ftr-351	196	62	rights	right	NOUN
ftr-351	196	63	represented	represent	VERB
ftr-351	196	64	by	by	ADP
ftr-351	196	65	paper	paper	NOUN
ftr-351	196	66	securities	security	NOUN
ftr-351	196	67	"	"	PUNCT
ftr-351	196	68	and	and	CCONJ
ftr-351	196	69	the	the	DET
ftr-351	196	70	new	new	ADJ
ftr-351	196	71	addition	addition	NOUN
ftr-351	196	72	were	be	AUX
ftr-351	196	73	combined	combine	VERB
ftr-351	196	74	into	into	ADP
ftr-351	196	75	"	"	PUNCT
ftr-351	196	76	income	income	NOUN
ftr-351	196	77	from	from	ADP
ftr-351	196	78	other	other	ADJ
ftr-351	196	79	corporate	corporate	ADJ
ftr-351	196	80	profit	profit	NOUN
ftr-351	196	81	-	-	PUNCT
ftr-351	196	82	sharing	share	VERB
ftr-351	196	83	rights	right	NOUN
ftr-351	196	84	which	which	PRON
ftr-351	196	85	are	be	AUX
ftr-351	196	86	subject	subject	ADJ
ftr-351	196	87	to	to	ADP
ftr-351	196	88	tax	tax	NOUN
ftr-351	196	89	on	on	ADP
ftr-351	196	90	income	income	NOUN
ftr-351	196	91	from	from	ADP
ftr-351	196	92	shares	share	NOUN
ftr-351	196	93	according	accord	VERB
ftr-351	196	94	to	to	ADP
ftr-351	196	95	the	the	DET
ftr-351	196	96	fiscal	fiscal	ADJ
ftr-351	196	97	laws	law	NOUN
ftr-351	196	98	of	of	ADP
ftr-351	196	99	the	the	DET
ftr-351	196	100	state	state	NOUN
ftr-351	196	101	of	of	ADP
ftr-351	196	102	which	which	PRON
ftr-351	196	103	the	the	DET
ftr-351	196	104	company	company	NOUN
ftr-351	196	105	paying	pay	VERB
ftr-351	196	106	the	the	DET
ftr-351	196	107	dividends	dividend	NOUN
ftr-351	196	108	is	be	AUX
ftr-351	196	109	a	a	DET
ftr-351	196	110	resident	resident	NOUN
ftr-351	196	111	"	"	PUNCT
ftr-351	196	112	(	(	PUNCT
ftr-351	196	113	les	les	X
ftr-351	196	114	revenus	revenus	PROPN
ftr-351	196	115	d'autres	d'autres	PROPN
ftr-351	196	116	parts	parts	PROPN
ftr-351	196	117	sociales	sociales	PROPN
ftr-351	196	118	qui	qui	X
ftr-351	197	1	sont	sont	PROPN
ftr-351	197	2	imposis	imposis	PROPN
ftr-351	197	3	comme	comme	PROPN
ftr-351	197	4	les	les	X
ftr-351	197	5	revenus	revenus	PROPN
ftr-351	197	6	d'actions	d'actions	PROPN
ftr-351	197	7	,	,	PUNCT
ftr-351	197	8	d'apr	d'apr	PROPN
ftr-351	197	9	~	~	SYM
ftr-351	197	10	s	s	PART
ftr-351	197	11	la	la	NOUN
ftr-351	197	12	idgislation	idgislation	NOUN
ftr-351	197	13	fiscale	fiscale	PROPN
ftr-351	197	14	de	de	X
ftr-351	197	15	l'etat	l'etat	X
ftr-351	197	16	do	do	AUX
ftr-351	197	17	nt	not	PART
ftr-351	197	18	la	la	VERB
ftr-351	197	19	socidtd	socidtd	PROPN
ftr-351	197	20	distributrice	distributrice	PROPN
ftr-351	197	21	est	est	PROPN
ftr-351	197	22	un	un	PROPN
ftr-351	197	23	risident).47	risident).47	PROPN
ftr-351	197	24	43	43	NUM
ftr-351	197	25	.	.	PUNCT
ftr-351	198	1	fc	fc	PROPN
ftr-351	198	2	/	/	SYM
ftr-351	198	3	m(60	m(60	PROPN
ftr-351	198	4	)	)	PUNCT
ftr-351	198	5	3	3	NUM
ftr-351	198	6	(	(	PUNCT
ftr-351	198	7	may	may	PROPN
ftr-351	198	8	28	28	NUM
ftr-351	198	9	,	,	PUNCT
ftr-351	198	10	1960	1960	NUM
ftr-351	198	11	)	)	PUNCT
ftr-351	198	12	.	.	PUNCT
ftr-351	199	1	44	44	NUM
ftr-351	199	2	.	.	PUNCT
ftr-351	199	3	fc	fc	PROPN
ftr-351	199	4	/	/	SYM
ftr-351	199	5	m(61	m(61	ADJ
ftr-351	199	6	)	)	PUNCT
ftr-351	199	7	2	2	NUM
ftr-351	199	8	(	(	PUNCT
ftr-351	199	9	meeting	meeting	NOUN
ftr-351	199	10	of	of	ADP
ftr-351	199	11	mar	mar	PROPN
ftr-351	199	12	.	.	PROPN
ftr-351	199	13	5	5	NUM
ftr-351	199	14	-	-	SYM
ftr-351	199	15	10	10	NUM
ftr-351	199	16	,	,	PUNCT
ftr-351	199	17	1962	1962	NUM
ftr-351	199	18	)	)	PUNCT
ftr-351	199	19	presumably	presumably	ADV
ftr-351	199	20	because	because	SCONJ
ftr-351	199	21	"	"	PUNCT
ftr-351	199	22	shares	share	NOUN
ftr-351	199	23	"	"	PUNCT
ftr-351	199	24	was	be	AUX
ftr-351	199	25	not	not	PART
ftr-351	199	26	a	a	DET
ftr-351	199	27	correct	correct	ADJ
ftr-351	199	28	translation	translation	NOUN
ftr-351	199	29	of	of	ADP
ftr-351	199	30	parts	part	NOUN
ftr-351	199	31	beneficiaries	beneficiary	NOUN
ftr-351	199	32	.	.	PUNCT
ftr-351	200	1	45	45	NUM
ftr-351	200	2	.	.	PUNCT
ftr-351	201	1	the	the	DET
ftr-351	201	2	last	last	ADJ
ftr-351	201	3	words	word	NOUN
ftr-351	201	4	also	also	ADV
ftr-351	201	5	mirror	mirror	VERB
ftr-351	201	6	the	the	DET
ftr-351	201	7	second	second	ADJ
ftr-351	201	8	part	part	NOUN
ftr-351	201	9	of	of	ADP
ftr-351	201	10	the	the	DET
ftr-351	201	11	definition	definition	NOUN
ftr-351	201	12	of	of	ADP
ftr-351	201	13	company	company	NOUN
ftr-351	201	14	"	"	PUNCT
ftr-351	201	15	any	any	DET
ftr-351	201	16	entity	entity	NOUN
ftr-351	201	17	that	that	PRON
ftr-351	201	18	is	be	AUX
ftr-351	201	19	treated	treat	VERB
ftr-351	201	20	as	as	ADP
ftr-351	201	21	a	a	DET
ftr-351	201	22	body	body	NOUN
ftr-351	201	23	corporate	corporate	ADJ
ftr-351	201	24	for	for	ADP
ftr-351	201	25	tax	tax	NOUN
ftr-351	201	26	purposes	purpose	NOUN
ftr-351	201	27	"	"	PUNCT
ftr-351	201	28	that	that	PRON
ftr-351	201	29	wp	wp	PROPN
ftr-351	201	30	14	14	NUM
ftr-351	201	31	had	have	VERB
ftr-351	201	32	by	by	ADP
ftr-351	201	33	then	then	ADV
ftr-351	201	34	developed	develop	VERB
ftr-351	201	35	since	since	SCONJ
ftr-351	201	36	the	the	DET
ftr-351	201	37	treatment	treatment	NOUN
ftr-351	201	38	of	of	ADP
ftr-351	201	39	the	the	DET
ftr-351	201	40	company	company	NOUN
ftr-351	201	41	and	and	CCONJ
ftr-351	201	42	its	its	PRON
ftr-351	201	43	distributions	distribution	NOUN
ftr-351	201	44	are	be	AUX
ftr-351	201	45	likely	likely	ADJ
ftr-351	201	46	to	to	PART
ftr-351	201	47	correspond	correspond	VERB
ftr-351	201	48	.	.	PUNCT
ftr-351	202	1	46	46	NUM
ftr-351	202	2	.	.	PUNCT
ftr-351	203	1	the	the	DET
ftr-351	203	2	current	current	ADJ
ftr-351	203	3	commentary	commentary	NOUN
ftr-351	203	4	(	(	PUNCT
ftr-351	203	5	article	article	NOUN
ftr-351	203	6	10	10	NUM
ftr-351	203	7	comm	comm	NOUN
ftr-351	203	8	t	t	PROPN
ftr-351	203	9	26	26	NUM
ftr-351	203	10	)	)	PUNCT
ftr-351	203	11	still	still	ADV
ftr-351	203	12	explains	explain	VERB
ftr-351	203	13	:	:	PUNCT
ftr-351	203	14	"	"	PUNCT
ftr-351	203	15	the	the	DET
ftr-351	203	16	laws	law	NOUN
ftr-351	203	17	of	of	ADP
ftr-351	203	18	many	many	ADJ
ftr-351	203	19	of	of	ADP
ftr-351	203	20	the	the	DET
ftr-351	203	21	states	state	NOUN
ftr-351	203	22	put	put	VERB
ftr-351	203	23	participations	participation	NOUN
ftr-351	203	24	in	in	ADP
ftr-351	203	25	a	a	DET
ftr-351	203	26	socidtd	socidtd	NOUN
ftr-351	203	27	a	a	DET
ftr-351	203	28	responsabilit	responsabilit	ADJ
ftr-351	203	29	limitie	limitie	NOUN
ftr-351	203	30	(	(	PUNCT
ftr-351	203	31	limited	limited	ADJ
ftr-351	203	32	liability	liability	NOUN
ftr-351	203	33	company	company	NOUN
ftr-351	203	34	)	)	PUNCT
ftr-351	203	35	on	on	ADP
ftr-351	203	36	the	the	DET
ftr-351	203	37	same	same	ADJ
ftr-351	203	38	footing	footing	NOUN
ftr-351	203	39	as	as	ADP
ftr-351	203	40	shares	share	NOUN
ftr-351	203	41	.	.	PUNCT
ftr-351	203	42	"	"	PUNCT
ftr-351	204	1	47	47	NUM
ftr-351	204	2	.	.	PUNCT
ftr-351	204	3	fc	fc	PROPN
ftr-351	204	4	/	/	SYM
ftr-351	204	5	wpl2(60	wpl2(60	PROPN
ftr-351	204	6	)	)	PUNCT
ftr-351	204	7	3	3	NUM
ftr-351	204	8	(	(	PUNCT
ftr-351	204	9	aug	aug	PROPN
ftr-351	204	10	.	.	PROPN
ftr-351	204	11	1960	1960	NUM
ftr-351	204	12	)	)	PUNCT
ftr-351	204	13	.	.	PUNCT
ftr-351	205	1	2009	2009	NUM
ftr-351	205	2	]	]	SYM
ftr-351	205	3	13	13	NUM
ftr-351	205	4	florida	florida	PROPN
ftr-351	205	5	tax	tax	NOUN
ftr-351	205	6	review	review	NOUN
ftr-351	205	7	finally	finally	ADV
ftr-351	205	8	,	,	PUNCT
ftr-351	205	9	"	"	PUNCT
ftr-351	205	10	profit	profit	NOUN
ftr-351	205	11	-	-	PUNCT
ftr-351	205	12	sharing	sharing	NOUN
ftr-351	205	13	"	"	PUNCT
ftr-351	205	14	was	be	AUX
ftr-351	205	15	dropped	drop	VERB
ftr-351	205	16	in	in	ADP
ftr-351	205	17	english	english	PROPN
ftr-351	205	18	,	,	PUNCT
ftr-351	205	19	having	have	VERB
ftr-351	205	20	no	no	DET
ftr-351	205	21	equivalent	equivalent	NOUN
ftr-351	205	22	in	in	ADP
ftr-351	205	23	french	french	PROPN
ftr-351	205	24	.	.	PUNCT
ftr-351	206	1	thus	thus	ADV
ftr-351	206	2	we	we	PRON
ftr-351	206	3	ended	end	VERB
ftr-351	206	4	up	up	ADP
ftr-351	206	5	with	with	ADP
ftr-351	206	6	a	a	DET
ftr-351	206	7	definition	definition	NOUN
ftr-351	206	8	in	in	ADP
ftr-351	206	9	english	english	PROPN
ftr-351	206	10	that	that	PRON
ftr-351	206	11	has	have	AUX
ftr-351	206	12	caused	cause	VERB
ftr-351	206	13	problems	problem	NOUN
ftr-351	206	14	ever	ever	ADV
ftr-351	206	15	since.4	since.4	VERB
ftr-351	206	16	8	8	NUM
ftr-351	206	17	fortunately	fortunately	ADV
ftr-351	206	18	in	in	ADP
ftr-351	206	19	common	common	ADJ
ftr-351	206	20	law	law	NOUN
ftr-351	206	21	countries	country	NOUN
ftr-351	206	22	most	most	ADJ
ftr-351	206	23	companies	company	NOUN
ftr-351	206	24	have	have	VERB
ftr-351	206	25	shares	share	NOUN
ftr-351	206	26	and	and	CCONJ
ftr-351	206	27	the	the	DET
ftr-351	206	28	income	income	NOUN
ftr-351	206	29	from	from	ADP
ftr-351	206	30	them	they	PRON
ftr-351	206	31	is	be	AUX
ftr-351	206	32	covered	cover	VERB
ftr-351	206	33	by	by	ADP
ftr-351	206	34	the	the	DET
ftr-351	206	35	opening	opening	NOUN
ftr-351	206	36	phrase	phrase	NOUN
ftr-351	206	37	,	,	PUNCT
ftr-351	206	38	but	but	CCONJ
ftr-351	206	39	the	the	DET
ftr-351	206	40	rest	rest	NOUN
ftr-351	206	41	of	of	ADP
ftr-351	206	42	the	the	DET
ftr-351	206	43	definition	definition	NOUN
ftr-351	206	44	has	have	VERB
ftr-351	206	45	to	to	PART
ftr-351	206	46	cater	cater	VERB
ftr-351	206	47	for	for	ADP
ftr-351	206	48	the	the	DET
ftr-351	206	49	us	us	PROPN
ftr-351	206	50	llc	llc	PROPN
ftr-351	206	51	(	(	PUNCT
ftr-351	206	52	or	or	CCONJ
ftr-351	206	53	limited	limited	ADJ
ftr-351	206	54	or	or	CCONJ
ftr-351	206	55	general	general	ADJ
ftr-351	206	56	partnershi	partnershi	PROPN
ftr-351	206	57	or	or	CCONJ
ftr-351	206	58	trust	trust	NOUN
ftr-351	206	59	)	)	PUNCT
ftr-351	206	60	electing	elect	VERB
ftr-351	206	61	to	to	PART
ftr-351	206	62	be	be	AUX
ftr-351	206	63	treated	treat	VERB
ftr-351	206	64	as	as	ADP
ftr-351	206	65	a	a	DET
ftr-351	206	66	corporation	corporation	NOUN
ftr-351	206	67	for	for	ADP
ftr-351	206	68	us	us	PROPN
ftr-351	206	69	tax	tax	NOUN
ftr-351	206	70	purposes	purpose	NOUN
ftr-351	206	71	.	.	PUNCT
ftr-351	207	1	most	most	ADJ
ftr-351	207	2	of	of	ADP
ftr-351	207	3	the	the	DET
ftr-351	207	4	definitional	definitional	ADJ
ftr-351	207	5	problems	problem	NOUN
ftr-351	207	6	,	,	PUNCT
ftr-351	207	7	such	such	ADJ
ftr-351	207	8	as	as	ADP
ftr-351	207	9	the	the	DET
ftr-351	207	10	width	width	NOUN
ftr-351	207	11	of	of	ADP
ftr-351	207	12	"	"	PUNCT
ftr-351	207	13	other	other	ADJ
ftr-351	207	14	corporate	corporate	ADJ
ftr-351	207	15	rights	right	NOUN
ftr-351	207	16	"	"	PUNCT
ftr-351	207	17	are	be	AUX
ftr-351	207	18	problems	problem	NOUN
ftr-351	207	19	of	of	ADP
ftr-351	207	20	civil	civil	ADJ
ftr-351	207	21	law	law	NOUN
ftr-351	207	22	countries	country	NOUN
ftr-351	207	23	,	,	PUNCT
ftr-351	207	24	although	although	SCONJ
ftr-351	207	25	it	it	PRON
ftr-351	207	26	is	be	AUX
ftr-351	207	27	noticeable	noticeable	ADJ
ftr-351	207	28	that	that	SCONJ
ftr-351	207	29	the	the	DET
ftr-351	207	30	us	us	PROPN
ftr-351	207	31	sensibly	sensibly	ADV
ftr-351	207	32	avoids	avoid	VERB
ftr-351	207	33	using	use	VERB
ftr-351	207	34	the	the	DET
ftr-351	207	35	expression	expression	NOUN
ftr-351	207	36	in	in	ADP
ftr-351	207	37	the	the	DET
ftr-351	207	38	us	us	PROPN
ftr-351	207	39	model	model	NOUN
ftr-351	207	40	and	and	CCONJ
ftr-351	207	41	its	its	PRON
ftr-351	207	42	treaties	treaty	NOUN
ftr-351	207	43	,	,	PUNCT
ftr-351	207	44	and	and	CCONJ
ftr-351	207	45	the	the	DET
ftr-351	207	46	uk	uk	PROPN
ftr-351	207	47	has	have	AUX
ftr-351	207	48	started	start	VERB
ftr-351	207	49	to	to	PART
ftr-351	207	50	do	do	VERB
ftr-351	207	51	the	the	DET
ftr-351	207	52	same.50	same.50	NOUN
ftr-351	207	53	an	an	DET
ftr-351	207	54	interesting	interesting	ADJ
ftr-351	207	55	feature	feature	NOUN
ftr-351	207	56	is	be	AUX
ftr-351	207	57	that	that	SCONJ
ftr-351	207	58	moving	move	VERB
ftr-351	207	59	income	income	NOUN
ftr-351	207	60	from	from	ADP
ftr-351	207	61	debentures	debenture	NOUN
ftr-351	207	62	participating	participate	VERB
ftr-351	207	63	profits	profit	NOUN
ftr-351	207	64	to	to	ADP
ftr-351	207	65	the	the	DET
ftr-351	207	66	definition	definition	NOUN
ftr-351	207	67	of	of	ADP
ftr-351	207	68	interest	interest	NOUN
ftr-351	207	69	occurred	occur	VERB
ftr-351	207	70	at	at	ADP
ftr-351	207	71	the	the	DET
ftr-351	207	72	same	same	ADJ
ftr-351	207	73	meeting	meeting	NOUN
ftr-351	207	74	as	as	ADP
ftr-351	207	75	the	the	DET
ftr-351	207	76	addition	addition	NOUN
ftr-351	207	77	of	of	ADP
ftr-351	207	78	income	income	NOUN
ftr-351	207	79	from	from	ADP
ftr-351	207	80	corporate	corporate	ADJ
ftr-351	207	81	rights	right	NOUN
ftr-351	207	82	taxed	tax	VERB
ftr-351	207	83	as	as	ADP
ftr-351	207	84	income	income	NOUN
ftr-351	207	85	from	from	ADP
ftr-351	207	86	shares	share	NOUN
ftr-351	207	87	.	.	PUNCT
ftr-351	208	1	it	it	PRON
ftr-351	208	2	seems	seem	VERB
ftr-351	208	3	difficult	difficult	ADJ
ftr-351	208	4	to	to	PART
ftr-351	208	5	argue	argue	VERB
ftr-351	208	6	,	,	PUNCT
ftr-351	208	7	as	as	SCONJ
ftr-351	208	8	the	the	DET
ftr-351	208	9	oecd	oecd	PROPN
ftr-351	208	10	has	have	AUX
ftr-351	208	11	since	since	ADV
ftr-351	208	12	done	do	VERB
ftr-351	208	13	,	,	PUNCT
ftr-351	208	14	s1	s1	NOUN
ftr-351	208	15	that	that	SCONJ
ftr-351	208	16	the	the	DET
ftr-351	208	17	latter	latter	ADJ
ftr-351	208	18	covers	cover	VERB
ftr-351	208	19	income	income	NOUN
ftr-351	208	20	from	from	ADP
ftr-351	208	21	excessive	excessive	ADJ
ftr-351	208	22	debt	debt	NOUN
ftr-351	208	23	in	in	ADP
ftr-351	208	24	thin	thin	ADJ
ftr-351	208	25	capitalization	capitalization	NOUN
ftr-351	208	26	cases	case	NOUN
ftr-351	208	27	.	.	PUNCT
ftr-351	209	1	this	this	PRON
ftr-351	209	2	is	be	AUX
ftr-351	209	3	an	an	DET
ftr-351	209	4	example	example	NOUN
ftr-351	209	5	where	where	SCONJ
ftr-351	209	6	the	the	DET
ftr-351	209	7	history	history	NOUN
ftr-351	209	8	is	be	AUX
ftr-351	209	9	useful	useful	ADJ
ftr-351	209	10	to	to	PART
ftr-351	209	11	understand	understand	VERB
ftr-351	209	12	the	the	DET
ftr-351	209	13	present	present	NOUN
ftr-351	209	14	.	.	PUNCT
ftr-351	210	1	c.	c.	NOUN
ftr-351	211	1	the	the	DET
ftr-351	211	2	definition	definition	NOUN
ftr-351	211	3	of	of	ADP
ftr-351	211	4	interest	interest	NOUN
ftr-351	211	5	a	a	DET
ftr-351	211	6	different	different	ADJ
ftr-351	211	7	working	working	NOUN
ftr-351	211	8	party	party	NOUN
ftr-351	211	9	,	,	PUNCT
ftr-351	211	10	11	11	NUM
ftr-351	211	11	,	,	PUNCT
ftr-351	211	12	developed	develop	VERB
ftr-351	211	13	the	the	DET
ftr-351	211	14	definition	definition	NOUN
ftr-351	211	15	of	of	ADP
ftr-351	211	16	interest	interest	NOUN
ftr-351	211	17	.	.	PUNCT
ftr-351	212	1	their	their	PRON
ftr-351	212	2	first	first	ADJ
ftr-351	212	3	version	version	NOUN
ftr-351	212	4	was	be	AUX
ftr-351	212	5	:	:	PUNCT
ftr-351	212	6	for	for	ADP
ftr-351	212	7	the	the	DET
ftr-351	212	8	purpose	purpose	NOUN
ftr-351	212	9	of	of	ADP
ftr-351	212	10	this	this	DET
ftr-351	212	11	article	article	NOUN
ftr-351	212	12	,	,	PUNCT
ftr-351	212	13	the	the	DET
ftr-351	212	14	term	term	NOUN
ftr-351	212	15	'	'	PUNCT
ftr-351	212	16	interest	interest	NOUN
ftr-351	212	17	'	'	PUNCT
ftr-351	212	18	means	mean	VERB
ftr-351	212	19	interest	interest	NOUN
ftr-351	212	20	on	on	ADP
ftr-351	212	21	and	and	CCONJ
ftr-351	212	22	all	all	DET
ftr-351	212	23	other	other	ADJ
ftr-351	212	24	income	income	NOUN
ftr-351	212	25	(	(	PUNCT
ftr-351	212	26	including	include	VERB
ftr-351	212	27	prizes	prize	NOUN
ftr-351	212	28	and	and	CCONJ
ftr-351	212	29	redemption	redemption	NOUN
ftr-351	212	30	premiums	premium	NOUN
ftr-351	212	31	)	)	PUNCT
ftr-351	212	32	from	from	ADP
ftr-351	212	33	government	government	NOUN
ftr-351	212	34	securities	security	NOUN
ftr-351	212	35	,	,	PUNCT
ftr-351	212	36	bonds	bond	NOUN
ftr-351	212	37	or	or	CCONJ
ftr-351	212	38	debentures	debenture	NOUN
ftr-351	212	39	,	,	PUNCT
ftr-351	212	40	whether	whether	SCONJ
ftr-351	212	41	or	or	CCONJ
ftr-351	212	42	not	not	PART
ftr-351	212	43	secured	secure	VERB
ftr-351	212	44	by	by	ADP
ftr-351	212	45	mortgage	mortgage	NOUN
ftr-351	212	46	and	and	CCONJ
ftr-351	212	47	whether	whether	SCONJ
ftr-351	212	48	or	or	CCONJ
ftr-351	212	49	not	not	PART
ftr-351	212	50	carrying	carry	VERB
ftr-351	212	51	a	a	DET
ftr-351	212	52	right	right	NOUN
ftr-351	212	53	to	to	PART
ftr-351	212	54	participate	participate	VERB
ftr-351	212	55	in	in	ADP
ftr-351	212	56	profits	profit	NOUN
ftr-351	212	57	,	,	PUNCT
ftr-351	212	58	debt	debt	NOUN
ftr-351	212	59	-	-	PUNCT
ftr-351	212	60	claims	claim	NOUN
ftr-351	212	61	of	of	ADP
ftr-351	212	62	every	every	DET
ftr-351	212	63	kind	kind	NOUN
ftr-351	212	64	,	,	PUNCT
ftr-351	212	65	notes	note	NOUN
ftr-351	212	66	of	of	ADP
ftr-351	212	67	indebtedness	indebtedness	NOUN
ftr-351	212	68	,	,	PUNCT
ftr-351	212	69	deposits	deposit	NOUN
ftr-351	212	70	,	,	PUNCT
ftr-351	212	71	cash	cash	NOUN
ftr-351	212	72	guarantees	guarantee	NOUN
ftr-351	212	73	and	and	CCONJ
ftr-351	212	74	other	other	ADJ
ftr-351	212	75	capital	capital	NOUN
ftr-351	212	76	assets	asset	NOUN
ftr-351	212	77	which	which	PRON
ftr-351	212	78	can	can	AUX
ftr-351	212	79	be	be	AUX
ftr-351	212	80	assimilated	assimilate	VERB
ftr-351	212	81	to	to	ADP
ftr-351	212	82	debtclaims	debtclaim	NOUN
ftr-351	212	83	or	or	CCONJ
ftr-351	212	84	to	to	ADP
ftr-351	212	85	loans.52	loans.52	PROPN
ftr-351	212	86	48	48	NUM
ftr-351	212	87	.	.	PUNCT
ftr-351	213	1	see	see	VERB
ftr-351	213	2	,	,	PUNCT
ftr-351	213	3	for	for	ADP
ftr-351	213	4	example	example	NOUN
ftr-351	213	5	,	,	PUNCT
ftr-351	213	6	the	the	DET
ftr-351	213	7	oecd	oecd	PROPN
ftr-351	213	8	report	report	NOUN
ftr-351	213	9	on	on	ADP
ftr-351	213	10	thin	thin	ADJ
ftr-351	213	11	capitalization	capitalization	NOUN
ftr-351	213	12	(	(	PUNCT
ftr-351	213	13	nov	nov	PROPN
ftr-351	213	14	.	.	PROPN
ftr-351	213	15	26	26	NUM
ftr-351	213	16	,	,	PUNCT
ftr-351	213	17	1986	1986	NUM
ftr-351	213	18	)	)	PUNCT
ftr-351	213	19	.	.	PUNCT
ftr-351	214	1	49	49	NUM
ftr-351	214	2	.	.	PUNCT
ftr-351	215	1	the	the	DET
ftr-351	215	2	only	only	ADJ
ftr-351	215	3	item	item	NOUN
ftr-351	215	4	in	in	ADP
ftr-351	215	5	the	the	DET
ftr-351	215	6	uk	uk	PROPN
ftr-351	215	7	is	be	AUX
ftr-351	215	8	the	the	DET
ftr-351	215	9	company	company	NOUN
ftr-351	215	10	limited	limit	VERB
ftr-351	215	11	by	by	ADP
ftr-351	215	12	guarantee	guarantee	NOUN
ftr-351	215	13	but	but	CCONJ
ftr-351	215	14	it	it	PRON
ftr-351	215	15	is	be	AUX
ftr-351	215	16	very	very	ADV
ftr-351	215	17	unusual	unusual	ADJ
ftr-351	215	18	for	for	SCONJ
ftr-351	215	19	this	this	PRON
ftr-351	215	20	to	to	PART
ftr-351	215	21	make	make	VERB
ftr-351	215	22	distributions	distribution	NOUN
ftr-351	215	23	.	.	PUNCT
ftr-351	216	1	50	50	NUM
ftr-351	216	2	.	.	PUNCT
ftr-351	217	1	the	the	DET
ftr-351	217	2	uk	uk	PROPN
ftr-351	217	3	normally	normally	ADV
ftr-351	217	4	leaves	leave	VERB
ftr-351	217	5	it	it	PRON
ftr-351	217	6	in	in	ADP
ftr-351	217	7	but	but	CCONJ
ftr-351	217	8	adds	add	VERB
ftr-351	217	9	a	a	DET
ftr-351	217	10	reference	reference	NOUN
ftr-351	217	11	to	to	ADP
ftr-351	217	12	anything	anything	PRON
ftr-351	217	13	treated	treat	VERB
ftr-351	217	14	as	as	ADP
ftr-351	217	15	a	a	DET
ftr-351	217	16	distribution	distribution	NOUN
ftr-351	217	17	in	in	ADP
ftr-351	217	18	domestic	domestic	ADJ
ftr-351	217	19	law	law	NOUN
ftr-351	217	20	,	,	PUNCT
ftr-351	217	21	thus	thus	ADV
ftr-351	217	22	also	also	ADV
ftr-351	217	23	effectively	effectively	ADV
ftr-351	217	24	avoiding	avoid	VERB
ftr-351	217	25	the	the	DET
ftr-351	217	26	problem	problem	NOUN
ftr-351	217	27	.	.	PUNCT
ftr-351	218	1	in	in	ADP
ftr-351	218	2	three	three	NUM
ftr-351	218	3	recent	recent	ADJ
ftr-351	218	4	treaties	treaty	NOUN
ftr-351	218	5	,	,	PUNCT
ftr-351	218	6	uk	uk	PROPN
ftr-351	218	7	-	-	PROPN
ftr-351	218	8	japan	japan	PROPN
ftr-351	218	9	(	(	PUNCT
ftr-351	218	10	2006	2006	NUM
ftr-351	218	11	)	)	PUNCT
ftr-351	218	12	,	,	PUNCT
ftr-351	218	13	uk	uk	PROPN
ftr-351	218	14	-	-	PROPN
ftr-351	218	15	libya	libya	PROPN
ftr-351	218	16	(	(	PUNCT
ftr-351	218	17	2008	2008	NUM
ftr-351	218	18	)	)	PUNCT
ftr-351	218	19	,	,	PUNCT
ftr-351	218	20	uk	uk	PROPN
ftr-351	218	21	-	-	PUNCT
ftr-351	218	22	moldova	moldova	PROPN
ftr-351	218	23	(	(	PUNCT
ftr-351	218	24	2007	2007	NUM
ftr-351	218	25	)	)	PUNCT
ftr-351	218	26	,	,	PUNCT
ftr-351	218	27	the	the	DET
ftr-351	218	28	uk	uk	PROPN
ftr-351	218	29	has	have	AUX
ftr-351	218	30	followed	follow	VERB
ftr-351	218	31	the	the	DET
ftr-351	218	32	us	us	PROPN
ftr-351	218	33	practice	practice	NOUN
ftr-351	218	34	of	of	ADP
ftr-351	218	35	using	use	VERB
ftr-351	218	36	the	the	DET
ftr-351	218	37	oecd	oecd	PROPN
ftr-351	218	38	definition	definition	NOUN
ftr-351	218	39	but	but	CCONJ
ftr-351	218	40	without	without	ADP
ftr-351	218	41	the	the	DET
ftr-351	218	42	reference	reference	NOUN
ftr-351	218	43	to	to	ADP
ftr-351	218	44	corporate	corporate	ADJ
ftr-351	218	45	tights	tight	NOUN
ftr-351	218	46	instead	instead	ADV
ftr-351	218	47	of	of	ADP
ftr-351	218	48	adding	add	VERB
ftr-351	218	49	a	a	DET
ftr-351	218	50	reference	reference	NOUN
ftr-351	218	51	to	to	ADP
ftr-351	218	52	distributions	distribution	NOUN
ftr-351	218	53	.	.	PUNCT
ftr-351	219	1	this	this	PRON
ftr-351	219	2	seems	seem	VERB
ftr-351	219	3	to	to	PART
ftr-351	219	4	be	be	AUX
ftr-351	219	5	a	a	DET
ftr-351	219	6	change	change	NOUN
ftr-351	219	7	of	of	ADP
ftr-351	219	8	policy	policy	NOUN
ftr-351	219	9	.	.	PUNCT
ftr-351	220	1	51	51	NUM
ftr-351	220	2	.	.	PUNCT
ftr-351	221	1	article	article	NOUN
ftr-351	221	2	10	10	NUM
ftr-351	221	3	comm	comm	NOUN
ftr-351	221	4	25	25	NUM
ftr-351	221	5	.	.	PUNCT
ftr-351	221	6	52	52	NUM
ftr-351	221	7	.	.	PUNCT
ftr-351	221	8	fc	fc	PROPN
ftr-351	221	9	/	/	SYM
ftr-351	221	10	wp11(59	wp11(59	PROPN
ftr-351	221	11	)	)	PUNCT
ftr-351	221	12	1	1	NUM
ftr-351	221	13	(	(	PUNCT
ftr-351	221	14	jan	jan	PROPN
ftr-351	221	15	.	.	PROPN
ftr-351	221	16	15	15	NUM
ftr-351	221	17	,	,	PUNCT
ftr-351	221	18	1959	1959	NUM
ftr-351	221	19	)	)	PUNCT
ftr-351	221	20	.	.	PUNCT
ftr-351	222	1	[	[	X
ftr-351	222	2	vol	vol	NOUN
ftr-351	222	3	.	.	PUNCT
ftr-351	222	4	10:114	10:114	NUM
ftr-351	222	5	2009	2009	NUM
ftr-351	222	6	]	]	PUNCT
ftr-351	222	7	understanding	understand	VERB
ftr-351	222	8	the	the	DET
ftr-351	222	9	oecd	oecd	PROPN
ftr-351	222	10	model	model	PROPN
ftr-351	222	11	tax	tax	PROPN
ftr-351	222	12	convention	convention	NOUN
ftr-351	222	13	15	15	NUM
ftr-351	222	14	interestingly	interestingly	ADV
ftr-351	222	15	this	this	PRON
ftr-351	222	16	was	be	AUX
ftr-351	222	17	before	before	SCONJ
ftr-351	222	18	debentures	debenture	NOUN
ftr-351	222	19	participating	participate	VERB
ftr-351	222	20	in	in	ADP
ftr-351	222	21	profits	profit	NOUN
ftr-351	222	22	were	be	AUX
ftr-351	222	23	taken	take	VERB
ftr-351	222	24	out	out	ADP
ftr-351	222	25	of	of	ADP
ftr-351	222	26	the	the	DET
ftr-351	222	27	definition	definition	NOUN
ftr-351	222	28	of	of	ADP
ftr-351	222	29	dividend	dividend	NOUN
ftr-351	222	30	so	so	ADV
ftr-351	222	31	for	for	ADP
ftr-351	222	32	a	a	DET
ftr-351	222	33	time	time	NOUN
ftr-351	222	34	they	they	PRON
ftr-351	222	35	were	be	AUX
ftr-351	222	36	in	in	ADP
ftr-351	222	37	both	both	DET
ftr-351	222	38	definitions	definition	NOUN
ftr-351	222	39	,	,	PUNCT
ftr-351	222	40	an	an	DET
ftr-351	222	41	example	example	NOUN
ftr-351	222	42	of	of	ADP
ftr-351	222	43	the	the	DET
ftr-351	222	44	consequences	consequence	NOUN
ftr-351	222	45	of	of	ADP
ftr-351	222	46	different	different	ADJ
ftr-351	222	47	working	work	VERB
ftr-351	222	48	parties	party	NOUN
ftr-351	222	49	working	work	VERB
ftr-351	222	50	simultaneously	simultaneously	ADV
ftr-351	222	51	.	.	PUNCT
ftr-351	223	1	the	the	DET
ftr-351	223	2	fiscal	fiscal	ADJ
ftr-351	223	3	committee	committee	NOUN
ftr-351	223	4	asked	ask	VERB
ftr-351	223	5	the	the	DET
ftr-351	223	6	working	work	VERB
ftr-351	223	7	party	party	NOUN
ftr-351	223	8	to	to	PART
ftr-351	223	9	try	try	VERB
ftr-351	223	10	to	to	PART
ftr-351	223	11	simplify	simplify	VERB
ftr-351	223	12	the	the	DET
ftr-351	223	13	definition.53	definition.53	NOUN
ftr-351	223	14	this	this	PRON
ftr-351	223	15	,	,	PUNCT
ftr-351	223	16	working	working	NOUN
ftr-351	223	17	party	party	PROPN
ftr-351	223	18	11	11	NUM
ftr-351	223	19	were	be	AUX
ftr-351	223	20	reluctant	reluctant	ADJ
ftr-351	223	21	to	to	PART
ftr-351	223	22	do	do	VERB
ftr-351	223	23	,	,	PUNCT
ftr-351	223	24	saying	say	VERB
ftr-351	223	25	that	that	SCONJ
ftr-351	223	26	the	the	DET
ftr-351	223	27	definition	definition	NOUN
ftr-351	223	28	corresponded	correspond	VERB
ftr-351	223	29	to	to	ADP
ftr-351	223	30	domestic	domestic	ADJ
ftr-351	223	31	law	law	NOUN
ftr-351	223	32	in	in	ADP
ftr-351	223	33	many	many	ADJ
ftr-351	223	34	countries	country	NOUN
ftr-351	223	35	and	and	CCONJ
ftr-351	223	36	was	be	AUX
ftr-351	223	37	found	find	VERB
ftr-351	223	38	in	in	ADP
ftr-351	223	39	treaties	treaty	NOUN
ftr-351	223	40	,	,	PUNCT
ftr-351	223	41	citing	cite	VERB
ftr-351	223	42	france	france	PROPN
ftr-351	223	43	-	-	PUNCT
ftr-351	223	44	switzerland	switzerland	PROPN
ftr-351	223	45	(	(	PUNCT
ftr-351	223	46	1953	1953	NUM
ftr-351	223	47	)	)	PUNCT
ftr-351	223	48	,	,	PUNCT
ftr-351	223	49	but	but	CCONJ
ftr-351	223	50	they	they	PRON
ftr-351	223	51	suggested	suggest	VERB
ftr-351	223	52	the	the	DET
ftr-351	223	53	following	following	NOUN
ftr-351	223	54	:	:	PUNCT
ftr-351	223	55	the	the	DET
ftr-351	223	56	term	term	NOUN
ftr-351	223	57	'	'	PUNCT
ftr-351	223	58	interest	interest	NOUN
ftr-351	223	59	'	'	PUNCT
ftr-351	223	60	employed	employ	VERB
ftr-351	223	61	in	in	ADP
ftr-351	223	62	this	this	DET
ftr-351	223	63	article	article	NOUN
ftr-351	223	64	means	mean	VERB
ftr-351	223	65	income	income	NOUN
ftr-351	223	66	from	from	ADP
ftr-351	223	67	government	government	NOUN
ftr-351	223	68	securities	security	NOUN
ftr-351	223	69	,	,	PUNCT
ftr-351	223	70	bonds	bond	NOUN
ftr-351	223	71	or	or	CCONJ
ftr-351	223	72	debentures	debenture	NOUN
ftr-351	223	73	,	,	PUNCT
ftr-351	223	74	whether	whether	SCONJ
ftr-351	223	75	or	or	CCONJ
ftr-351	223	76	not	not	PART
ftr-351	223	77	secured	secure	VERB
ftr-351	223	78	by	by	ADP
ftr-351	223	79	mortgage	mortgage	NOUN
ftr-351	223	80	and	and	CCONJ
ftr-351	223	81	whether	whether	SCONJ
ftr-351	223	82	of	of	AUX
ftr-351	223	83	not	not	PART
ftr-351	223	84	carrying	carry	VERB
ftr-351	223	85	a	a	DET
ftr-351	223	86	right	right	NOUN
ftr-351	223	87	to	to	PART
ftr-351	223	88	participate	participate	VERB
ftr-351	223	89	in	in	ADP
ftr-351	223	90	profits	profit	NOUN
ftr-351	223	91	,	,	PUNCT
ftr-351	223	92	and	and	CCONJ
ftr-351	223	93	debt	debt	NOUN
ftr-351	223	94	-	-	PUNCT
ftr-351	223	95	claims	claim	NOUN
ftr-351	223	96	of	of	ADP
ftr-351	223	97	every	every	DET
ftr-351	223	98	kind	kind	NOUN
ftr-351	223	99	,	,	PUNCT
ftr-351	223	100	as	as	ADV
ftr-351	223	101	well	well	ADV
ftr-351	223	102	as	as	ADP
ftr-351	223	103	all	all	DET
ftr-351	223	104	other	other	ADJ
ftr-351	223	105	income	income	NOUN
ftr-351	223	106	assimilated	assimilate	VERB
ftr-351	223	107	by	by	ADP
ftr-351	223	108	the	the	DET
ftr-351	223	109	taxation	taxation	NOUN
ftr-351	223	110	law	law	NOUN
ftr-351	223	111	to	to	PART
ftr-351	223	112	income	income	VERB
ftr-351	223	113	from	from	ADP
ftr-351	223	114	money	money	NOUN
ftr-351	223	115	lent.54	lent.54	PROPN
ftr-351	223	116	the	the	DET
ftr-351	223	117	inclusion	inclusion	NOUN
ftr-351	223	118	of	of	ADP
ftr-351	223	119	a	a	DET
ftr-351	223	120	reference	reference	NOUN
ftr-351	223	121	to	to	ADP
ftr-351	223	122	domestic	domestic	ADJ
ftr-351	223	123	law	law	NOUN
ftr-351	223	124	corresponded	correspond	VERB
ftr-351	223	125	in	in	ADP
ftr-351	223	126	that	that	DET
ftr-351	223	127	respect	respect	NOUN
ftr-351	223	128	with	with	ADP
ftr-351	223	129	the	the	DET
ftr-351	223	130	definition	definition	NOUN
ftr-351	223	131	of	of	ADP
ftr-351	223	132	dividend	dividend	NOUN
ftr-351	223	133	.	.	PUNCT
ftr-351	224	1	this	this	DET
ftr-351	224	2	version	version	NOUN
ftr-351	224	3	found	find	VERB
ftr-351	224	4	favour	favour	NOUN
ftr-351	224	5	with	with	ADP
ftr-351	224	6	the	the	DET
ftr-351	224	7	fiscal	fiscal	ADJ
ftr-351	224	8	committee	committee	NOUN
ftr-351	224	9	.	.	PUNCT
ftr-351	225	1	the	the	DET
ftr-351	225	2	working	working	PROPN
ftr-351	225	3	party	party	NOUN
ftr-351	225	4	's	's	PART
ftr-351	225	5	commentary	commentary	NOUN
ftr-351	225	6	explained	explain	VERB
ftr-351	225	7	:	:	PUNCT
ftr-351	225	8	in	in	ADP
ftr-351	225	9	any	any	DET
ftr-351	225	10	case	case	NOUN
ftr-351	225	11	,	,	PUNCT
ftr-351	225	12	the	the	DET
ftr-351	225	13	article	article	NOUN
ftr-351	225	14	does	do	AUX
ftr-351	225	15	not	not	PART
ftr-351	225	16	give	give	VERB
ftr-351	225	17	a	a	DET
ftr-351	225	18	complete	complete	ADJ
ftr-351	225	19	and	and	CCONJ
ftr-351	225	20	exhaustive	exhaustive	ADJ
ftr-351	225	21	list	list	NOUN
ftr-351	225	22	of	of	ADP
ftr-351	225	23	the	the	DET
ftr-351	225	24	various	various	ADJ
ftr-351	225	25	kinds	kind	NOUN
ftr-351	225	26	of	of	ADP
ftr-351	225	27	interest	interest	NOUN
ftr-351	225	28	.	.	PUNCT
ftr-351	226	1	such	such	DET
ftr-351	226	2	a	a	DET
ftr-351	226	3	list	list	NOUN
ftr-351	226	4	might	might	AUX
ftr-351	226	5	not	not	PART
ftr-351	226	6	be	be	AUX
ftr-351	226	7	fully	fully	ADV
ftr-351	226	8	in	in	ADP
ftr-351	226	9	harmony	harmony	NOUN
ftr-351	226	10	with	with	ADP
ftr-351	226	11	the	the	DET
ftr-351	226	12	various	various	ADJ
ftr-351	226	13	states	state	NOUN
ftr-351	226	14	'	'	PART
ftr-351	226	15	laws	law	NOUN
ftr-351	226	16	,	,	PUNCT
ftr-351	226	17	which	which	PRON
ftr-351	226	18	may	may	AUX
ftr-351	226	19	differ	differ	VERB
ftr-351	226	20	among	among	ADP
ftr-351	226	21	themselves	themselves	PRON
ftr-351	226	22	in	in	ADP
ftr-351	226	23	their	their	PRON
ftr-351	226	24	interpretation	interpretation	NOUN
ftr-351	226	25	of	of	ADP
ftr-351	226	26	the	the	DET
ftr-351	226	27	concept	concept	NOUN
ftr-351	226	28	of	of	ADP
ftr-351	226	29	interest	interest	NOUN
ftr-351	226	30	.	.	PUNCT
ftr-351	227	1	it	it	PRON
ftr-351	227	2	therefore	therefore	ADV
ftr-351	227	3	seems	seem	VERB
ftr-351	227	4	preferable	preferable	ADJ
ftr-351	227	5	to	to	PART
ftr-351	227	6	include	include	VERB
ftr-351	227	7	in	in	ADP
ftr-351	227	8	a	a	DET
ftr-351	227	9	general	general	ADJ
ftr-351	227	10	formula	formula	NOUN
ftr-351	227	11	all	all	DET
ftr-351	227	12	income	income	NOUN
ftr-351	227	13	which	which	PRON
ftr-351	227	14	is	be	AUX
ftr-351	227	15	assimilated	assimilate	VERB
ftr-351	227	16	by	by	ADP
ftr-351	227	17	those	those	DET
ftr-351	227	18	laws	law	NOUN
ftr-351	227	19	to	to	PART
ftr-351	227	20	remuneration	remuneration	NOUN
ftr-351	227	21	on	on	ADP
ftr-351	227	22	money	money	NOUN
ftr-351	227	23	lent	lent	NOUN
ftr-351	227	24	.	.	PUNCT
ftr-351	228	1	this	this	PRON
ftr-351	228	2	applies	apply	VERB
ftr-351	228	3	in	in	ADP
ftr-351	228	4	particular	particular	ADJ
ftr-351	228	5	to	to	ADP
ftr-351	228	6	interest	interest	NOUN
ftr-351	228	7	derived	derive	VERB
ftr-351	228	8	from	from	ADP
ftr-351	228	9	cash	cash	NOUN
ftr-351	228	10	deposits	deposit	NOUN
ftr-351	228	11	and	and	CCONJ
ftr-351	228	12	security	security	NOUN
ftr-351	228	13	lodged	lodge	VERB
ftr-351	228	14	in	in	ADP
ftr-351	228	15	money.56	money.56	NOUN
ftr-351	228	16	much	much	ADV
ftr-351	228	17	later	later	ADV
ftr-351	228	18	,	,	PUNCT
ftr-351	228	19	the	the	DET
ftr-351	228	20	oecd	oecd	PROPN
ftr-351	228	21	1977	1977	NUM
ftr-351	228	22	model	model	NOUN
ftr-351	228	23	deleted	delete	VERB
ftr-351	228	24	the	the	DET
ftr-351	228	25	reference	reference	NOUN
ftr-351	228	26	to	to	ADP
ftr-351	228	27	domestic	domestic	ADJ
ftr-351	228	28	law	law	NOUN
ftr-351	228	29	,	,	PUNCT
ftr-351	228	30	thus	thus	ADV
ftr-351	228	31	returning	return	VERB
ftr-351	228	32	to	to	ADP
ftr-351	228	33	the	the	DET
ftr-351	228	34	oeec	oeec	NOUN
ftr-351	228	35	's	's	PART
ftr-351	228	36	original	original	ADJ
ftr-351	228	37	concept	concept	NOUN
ftr-351	228	38	,	,	PUNCT
ftr-351	228	39	saying	say	VERB
ftr-351	228	40	in	in	ADP
ftr-351	228	41	the	the	DET
ftr-351	228	42	commentary	commentary	NOUN
ftr-351	228	43	to	to	ADP
ftr-351	228	44	article	article	NOUN
ftr-351	228	45	11	11	NUM
ftr-351	228	46	:	:	SYM
ftr-351	228	47	19	19	NUM
ftr-351	228	48	.	.	PUNCT
ftr-351	229	1	moreover	moreover	ADV
ftr-351	229	2	,	,	PUNCT
ftr-351	229	3	the	the	DET
ftr-351	229	4	definition	definition	NOUN
ftr-351	229	5	of	of	ADP
ftr-351	229	6	interest	interest	NOUN
ftr-351	229	7	in	in	ADP
ftr-351	229	8	the	the	DET
ftr-351	229	9	first	first	ADJ
ftr-351	229	10	sentence	sentence	NOUN
ftr-351	229	11	of	of	ADP
ftr-351	229	12	paragraph	paragraph	NOUN
ftr-351	229	13	3	3	NUM
ftr-351	229	14	is	be	AUX
ftr-351	229	15	,	,	PUNCT
ftr-351	229	16	in	in	ADP
ftr-351	229	17	principle	principle	NOUN
ftr-351	229	18	,	,	PUNCT
ftr-351	229	19	exhaustive	exhaustive	ADJ
ftr-351	229	20	.	.	PUNCT
ftr-351	230	1	it	it	PRON
ftr-351	230	2	has	have	AUX
ftr-351	230	3	seemed	seem	VERB
ftr-351	230	4	preferable	preferable	ADJ
ftr-351	230	5	not	not	PART
ftr-351	230	6	to	to	PART
ftr-351	230	7	include	include	VERB
ftr-351	230	8	a	a	DET
ftr-351	230	9	subsidiary	subsidiary	ADJ
ftr-351	230	10	reference	reference	NOUN
ftr-351	230	11	to	to	ADP
ftr-351	230	12	domestic	domestic	ADJ
ftr-351	230	13	laws	law	NOUN
ftr-351	230	14	in	in	ADP
ftr-351	230	15	the	the	DET
ftr-351	230	16	text	text	NOUN
ftr-351	230	17	;	;	PUNCT
ftr-351	230	18	this	this	PRON
ftr-351	230	19	is	be	AUX
ftr-351	230	20	justified	justify	VERB
ftr-351	230	21	by	by	ADP
ftr-351	230	22	the	the	DET
ftr-351	230	23	following	follow	VERB
ftr-351	230	24	considerations	consideration	NOUN
ftr-351	230	25	:	:	PUNCT
ftr-351	230	26	53	53	NUM
ftr-351	230	27	.	.	PUNCT
ftr-351	230	28	fc	fc	PROPN
ftr-351	230	29	/	/	SYM
ftr-351	230	30	m(60	m(60	PROPN
ftr-351	230	31	)	)	PUNCT
ftr-351	230	32	3	3	NUM
ftr-351	230	33	(	(	PUNCT
ftr-351	230	34	may	may	PROPN
ftr-351	230	35	28	28	NUM
ftr-351	230	36	,	,	PUNCT
ftr-351	230	37	1960	1960	NUM
ftr-351	230	38	)	)	PUNCT
ftr-351	230	39	.	.	PUNCT
ftr-351	231	1	54	54	NUM
ftr-351	231	2	.	.	PUNCT
ftr-351	231	3	fc	fc	PROPN
ftr-351	231	4	/	/	SYM
ftr-351	231	5	wp	wp	PROPN
ftr-351	231	6	11(60	11(60	NUM
ftr-351	231	7	)	)	PUNCT
ftr-351	231	8	2	2	NUM
ftr-351	231	9	(	(	PUNCT
ftr-351	231	10	oct	oct	PROPN
ftr-351	231	11	.	.	PROPN
ftr-351	231	12	20	20	NUM
ftr-351	231	13	,	,	PUNCT
ftr-351	231	14	1960	1960	NUM
ftr-351	231	15	)	)	PUNCT
ftr-351	231	16	.	.	PUNCT
ftr-351	232	1	55	55	NUM
ftr-351	232	2	.	.	PUNCT
ftr-351	232	3	fc	fc	PROPN
ftr-351	232	4	/	/	SYM
ftr-351	232	5	m(61	m(61	PROPN
ftr-351	232	6	)	)	PUNCT
ftr-351	232	7	1	1	NUM
ftr-351	232	8	(	(	PUNCT
ftr-351	232	9	feb	feb	PROPN
ftr-351	232	10	.	.	PROPN
ftr-351	232	11	17	17	NUM
ftr-351	232	12	,	,	PUNCT
ftr-351	232	13	1961	1961	NUM
ftr-351	232	14	)	)	PUNCT
ftr-351	232	15	.	.	PUNCT
ftr-351	233	1	56	56	NUM
ftr-351	233	2	.	.	PUNCT
ftr-351	233	3	fc	fc	PROPN
ftr-351	233	4	/	/	SYM
ftr-351	233	5	wp	wp	PROPN
ftr-351	233	6	1(62	1(62	NUM
ftr-351	233	7	)	)	PUNCT
ftr-351	233	8	1	1	NUM
ftr-351	233	9	(	(	PUNCT
ftr-351	233	10	apr	apr	PROPN
ftr-351	233	11	.	.	PROPN
ftr-351	233	12	10	10	NUM
ftr-351	233	13	,	,	PUNCT
ftr-351	233	14	1961	1961	NUM
ftr-351	233	15	)	)	PUNCT
ftr-351	233	16	.	.	PUNCT
ftr-351	234	1	florida	florida	PROPN
ftr-351	234	2	tax	tax	PROPN
ftr-351	234	3	review	review	NOUN
ftr-351	234	4	a	a	X
ftr-351	234	5	)	)	PUNCT
ftr-351	234	6	the	the	DET
ftr-351	234	7	definition	definition	NOUN
ftr-351	234	8	covers	cover	VERB
ftr-351	234	9	practically	practically	ADV
ftr-351	234	10	all	all	DET
ftr-351	234	11	the	the	DET
ftr-351	234	12	kinds	kind	NOUN
ftr-351	234	13	of	of	ADP
ftr-351	234	14	income	income	NOUN
ftr-351	234	15	which	which	PRON
ftr-351	234	16	are	be	AUX
ftr-351	234	17	regarded	regard	VERB
ftr-351	234	18	as	as	ADP
ftr-351	234	19	interest	interest	NOUN
ftr-351	234	20	in	in	ADP
ftr-351	234	21	the	the	DET
ftr-351	234	22	various	various	ADJ
ftr-351	234	23	domestic	domestic	ADJ
ftr-351	234	24	laws	law	NOUN
ftr-351	234	25	;	;	PUNCT
ftr-351	234	26	b	b	X
ftr-351	234	27	)	)	PUNCT
ftr-351	234	28	the	the	DET
ftr-351	234	29	formula	formula	NOUN
ftr-351	234	30	employed	employ	VERB
ftr-351	234	31	offers	offer	VERB
ftr-351	234	32	greater	great	ADJ
ftr-351	234	33	security	security	NOUN
ftr-351	234	34	from	from	ADP
ftr-351	234	35	the	the	DET
ftr-351	234	36	legal	legal	ADJ
ftr-351	234	37	point	point	NOUN
ftr-351	234	38	of	of	ADP
ftr-351	234	39	view	view	NOUN
ftr-351	234	40	and	and	CCONJ
ftr-351	234	41	ensures	ensure	VERB
ftr-351	234	42	that	that	SCONJ
ftr-351	234	43	conventions	convention	NOUN
ftr-351	234	44	would	would	AUX
ftr-351	234	45	be	be	AUX
ftr-351	234	46	unaffected	unaffected	ADJ
ftr-351	234	47	by	by	ADP
ftr-351	234	48	future	future	ADJ
ftr-351	234	49	changes	change	NOUN
ftr-351	234	50	in	in	ADP
ftr-351	234	51	any	any	DET
ftr-351	234	52	country	country	NOUN
ftr-351	234	53	's	's	PART
ftr-351	234	54	domestic	domestic	ADJ
ftr-351	234	55	laws	law	NOUN
ftr-351	234	56	;	;	PUNCT
ftr-351	235	1	c	c	X
ftr-351	235	2	)	)	PUNCT
ftr-351	235	3	in	in	ADP
ftr-351	235	4	the	the	DET
ftr-351	235	5	model	model	NOUN
ftr-351	235	6	convention	convention	NOUN
ftr-351	235	7	references	reference	NOUN
ftr-351	235	8	to	to	ADP
ftr-351	235	9	domestic	domestic	ADJ
ftr-351	235	10	laws	law	NOUN
ftr-351	235	11	should	should	AUX
ftr-351	235	12	as	as	ADV
ftr-351	235	13	far	far	ADV
ftr-351	235	14	as	as	ADP
ftr-351	235	15	possible	possible	ADJ
ftr-351	235	16	be	be	AUX
ftr-351	235	17	avoided	avoid	VERB
ftr-351	235	18	.	.	PUNCT
ftr-351	236	1	it	it	PRON
ftr-351	236	2	nevertheless	nevertheless	ADV
ftr-351	236	3	remains	remain	VERB
ftr-351	236	4	understood	understand	VERB
ftr-351	236	5	that	that	SCONJ
ftr-351	236	6	in	in	ADP
ftr-351	236	7	a	a	DET
ftr-351	236	8	bilateral	bilateral	ADJ
ftr-351	236	9	convention	convention	NOUN
ftr-351	236	10	two	two	NUM
ftr-351	236	11	contracting	contracting	NOUN
ftr-351	236	12	states	state	NOUN
ftr-351	236	13	may	may	AUX
ftr-351	236	14	widen	widen	VERB
ftr-351	236	15	the	the	DET
ftr-351	236	16	formula	formula	NOUN
ftr-351	236	17	employed	employ	VERB
ftr-351	236	18	so	so	ADV
ftr-351	236	19	as	as	SCONJ
ftr-351	236	20	to	to	PART
ftr-351	236	21	include	include	VERB
ftr-351	236	22	in	in	ADP
ftr-351	236	23	it	it	PRON
ftr-351	236	24	any	any	DET
ftr-351	236	25	income	income	NOUN
ftr-351	236	26	which	which	PRON
ftr-351	236	27	is	be	AUX
ftr-351	236	28	taxed	tax	VERB
ftr-351	236	29	as	as	ADP
ftr-351	236	30	interest	interest	NOUN
ftr-351	236	31	under	under	ADP
ftr-351	236	32	either	either	PRON
ftr-351	236	33	of	of	ADP
ftr-351	236	34	their	their	PRON
ftr-351	236	35	domestic	domestic	ADJ
ftr-351	236	36	laws	law	NOUN
ftr-351	236	37	but	but	CCONJ
ftr-351	236	38	which	which	PRON
ftr-351	236	39	is	be	AUX
ftr-351	236	40	not	not	PART
ftr-351	236	41	covered	cover	VERB
ftr-351	236	42	by	by	ADP
ftr-351	236	43	the	the	DET
ftr-351	236	44	definition	definition	NOUN
ftr-351	236	45	and	and	CCONJ
ftr-351	236	46	in	in	ADP
ftr-351	236	47	these	these	DET
ftr-351	236	48	circumstances	circumstance	NOUN
ftr-351	236	49	may	may	AUX
ftr-351	236	50	find	find	VERB
ftr-351	236	51	it	it	PRON
ftr-351	236	52	preferable	preferable	ADJ
ftr-351	236	53	to	to	PART
ftr-351	236	54	make	make	VERB
ftr-351	236	55	reference	reference	NOUN
ftr-351	236	56	to	to	ADP
ftr-351	236	57	their	their	PRON
ftr-351	236	58	domestic	domestic	ADJ
ftr-351	236	59	laws	law	NOUN
ftr-351	236	60	.	.	PUNCT
ftr-351	237	1	thus	thus	ADV
ftr-351	237	2	we	we	PRON
ftr-351	237	3	came	come	VERB
ftr-351	237	4	to	to	PART
ftr-351	237	5	have	have	VERB
ftr-351	237	6	the	the	DET
ftr-351	237	7	odd	odd	ADJ
ftr-351	237	8	present	present	ADJ
ftr-351	237	9	position	position	NOUN
ftr-351	237	10	that	that	SCONJ
ftr-351	237	11	the	the	DET
ftr-351	237	12	definition	definition	NOUN
ftr-351	237	13	of	of	ADP
ftr-351	237	14	dividend	dividend	NOUN
ftr-351	237	15	contains	contain	VERB
ftr-351	237	16	a	a	DET
ftr-351	237	17	reference	reference	NOUN
ftr-351	237	18	to	to	ADP
ftr-351	237	19	domestic	domestic	ADJ
ftr-351	237	20	law	law	NOUN
ftr-351	237	21	while	while	SCONJ
ftr-351	237	22	the	the	DET
ftr-351	237	23	definition	definition	NOUN
ftr-351	237	24	of	of	ADP
ftr-351	237	25	interest	interest	NOUN
ftr-351	237	26	does	do	AUX
ftr-351	237	27	not	not	PART
ftr-351	237	28	,	,	PUNCT
ftr-351	237	29	which	which	PRON
ftr-351	237	30	makes	make	VERB
ftr-351	237	31	it	it	PRON
ftr-351	237	32	virtually	virtually	ADV
ftr-351	237	33	impossible	impossible	ADJ
ftr-351	237	34	to	to	PART
ftr-351	237	35	avoid	avoid	VERB
ftr-351	237	36	any	any	DET
ftr-351	237	37	overlap	overlap	NOUN
ftr-351	237	38	.	.	PUNCT
ftr-351	238	1	even	even	ADV
ftr-351	238	2	where	where	SCONJ
ftr-351	238	3	both	both	DET
ftr-351	238	4	definitions	definition	NOUN
ftr-351	238	5	refer	refer	VERB
ftr-351	238	6	to	to	ADP
ftr-351	238	7	domestic	domestic	ADJ
ftr-351	238	8	law	law	NOUN
ftr-351	238	9	,	,	PUNCT
ftr-351	238	10	which	which	PRON
ftr-351	238	11	several	several	ADJ
ftr-351	238	12	countries	country	NOUN
ftr-351	238	13	still	still	ADV
ftr-351	238	14	do	do	VERB
ftr-351	238	15	in	in	ADP
ftr-351	238	16	the	the	DET
ftr-351	238	17	definition	definition	NOUN
ftr-351	238	18	of	of	ADP
ftr-351	238	19	interest	interest	NOUN
ftr-351	238	20	,	,	PUNCT
ftr-351	238	21	overlaps	overlap	NOUN
ftr-351	238	22	are	be	AUX
ftr-351	238	23	still	still	ADV
ftr-351	238	24	possible	possible	ADJ
ftr-351	238	25	,	,	PUNCT
ftr-351	238	26	where	where	SCONJ
ftr-351	238	27	,	,	PUNCT
ftr-351	238	28	for	for	ADP
ftr-351	238	29	example	example	NOUN
ftr-351	238	30	,	,	PUNCT
ftr-351	238	31	something	something	PRON
ftr-351	238	32	that	that	PRON
ftr-351	238	33	is	be	AUX
ftr-351	238	34	interest	interest	NOUN
ftr-351	238	35	within	within	ADP
ftr-351	238	36	the	the	DET
ftr-351	238	37	general	general	ADJ
ftr-351	238	38	wording	wording	NOUN
ftr-351	238	39	of	of	ADP
ftr-351	238	40	the	the	DET
ftr-351	238	41	definition	definition	NOUN
ftr-351	238	42	of	of	ADP
ftr-351	238	43	interest	interest	NOUN
ftr-351	238	44	is	be	AUX
ftr-351	238	45	taxed	tax	VERB
ftr-351	238	46	as	as	ADP
ftr-351	238	47	a	a	DET
ftr-351	238	48	dividend	dividend	NOUN
ftr-351	238	49	,	,	PUNCT
ftr-351	238	50	or	or	CCONJ
ftr-351	238	51	something	something	PRON
ftr-351	238	52	that	that	PRON
ftr-351	238	53	is	be	AUX
ftr-351	238	54	a	a	DET
ftr-351	238	55	dividend	dividend	NOUN
ftr-351	238	56	within	within	ADP
ftr-351	238	57	the	the	DET
ftr-351	238	58	general	general	ADJ
ftr-351	238	59	wording	wording	NOUN
ftr-351	238	60	of	of	ADP
ftr-351	238	61	the	the	DET
ftr-351	238	62	definition	definition	NOUN
ftr-351	238	63	of	of	ADP
ftr-351	238	64	dividend	dividend	NOUN
ftr-351	238	65	is	be	AUX
ftr-351	238	66	taxed	tax	VERB
ftr-351	238	67	as	as	ADP
ftr-351	238	68	interest	interest	NOUN
ftr-351	238	69	.	.	PUNCT
ftr-351	239	1	d.	d.	PROPN
ftr-351	239	2	residence	residence	PROPN
ftr-351	239	3	richard	richard	PROPN
ftr-351	239	4	vann	vann	PROPN
ftr-351	239	5	has	have	AUX
ftr-351	239	6	explained	explain	VERB
ftr-351	239	7	in	in	ADP
ftr-351	239	8	detail	detail	NOUN
ftr-351	239	9	the	the	DET
ftr-351	239	10	origin	origin	NOUN
ftr-351	239	11	of	of	ADP
ftr-351	239	12	article	article	NOUN
ftr-351	239	13	4(1	4(1	NUM
ftr-351	239	14	)	)	PUNCT
ftr-351	239	15	and	and	CCONJ
ftr-351	239	16	in	in	ADP
ftr-351	239	17	particular	particular	ADJ
ftr-351	239	18	the	the	DET
ftr-351	239	19	expression	expression	NOUN
ftr-351	239	20	"	"	PUNCT
ftr-351	239	21	liable	liable	ADJ
ftr-351	239	22	to	to	PART
ftr-351	239	23	tax	tax	VERB
ftr-351	239	24	.	.	PUNCT
ftr-351	240	1	"57	"57	INTJ
ftr-351	241	1	in	in	ADP
ftr-351	241	2	summary	summary	NOUN
ftr-351	241	3	,	,	PUNCT
ftr-351	241	4	working	working	PROPN
ftr-351	241	5	party	party	PROPN
ftr-351	241	6	2	2	NUM
ftr-351	241	7	started	start	VERB
ftr-351	241	8	from	from	ADP
ftr-351	241	9	the	the	DET
ftr-351	241	10	basis	basis	NOUN
ftr-351	241	11	that	that	SCONJ
ftr-351	241	12	the	the	DET
ftr-351	241	13	treaty	treaty	NOUN
ftr-351	241	14	applied	apply	VERB
ftr-351	241	15	to	to	ADP
ftr-351	241	16	persons	person	NOUN
ftr-351	241	17	who	who	PRON
ftr-351	241	18	were	be	AUX
ftr-351	241	19	fully	fully	ADV
ftr-351	241	20	liable	liable	ADJ
ftr-351	241	21	to	to	PART
ftr-351	241	22	tax	tax	VERB
ftr-351	241	23	in	in	ADP
ftr-351	241	24	one	one	NUM
ftr-351	241	25	of	of	ADP
ftr-351	241	26	the	the	DET
ftr-351	241	27	states	state	NOUN
ftr-351	241	28	,	,	PUNCT
ftr-351	241	29	necessarily	necessarily	ADV
ftr-351	241	30	under	under	ADP
ftr-351	241	31	domestic	domestic	ADJ
ftr-351	241	32	law	law	NOUN
ftr-351	241	33	(	(	PUNCT
ftr-351	241	34	i.e.	i.e.	X
ftr-351	241	35	the	the	DET
ftr-351	241	36	forerunner	forerunner	NOUN
ftr-351	241	37	of	of	ADP
ftr-351	241	38	article	article	NOUN
ftr-351	241	39	159	159	NUM
ftr-351	241	40	)	)	PUNCT
ftr-351	241	41	,	,	PUNCT
ftr-351	241	42	to	to	PART
ftr-351	241	43	which	which	PRON
ftr-351	241	44	they	they	PRON
ftr-351	241	45	added	add	VERB
ftr-351	241	46	some	some	DET
ftr-351	241	47	tie	tie	NOUN
ftr-351	241	48	-	-	PUNCT
ftr-351	241	49	breaker	breaker	NOUN
ftr-351	241	50	provisions	provision	NOUN
ftr-351	241	51	60	60	NUM
ftr-351	241	52	switzerland	switzerland	NOUN
ftr-351	241	53	,	,	PUNCT
ftr-351	241	54	although	although	SCONJ
ftr-351	241	55	not	not	PART
ftr-351	241	56	on	on	ADP
ftr-351	241	57	the	the	DET
ftr-351	241	58	working	working	NOUN
ftr-351	241	59	party	party	NOUN
ftr-351	241	60	,	,	PUNCT
ftr-351	241	61	but	but	CCONJ
ftr-351	241	62	who	who	PRON
ftr-351	241	63	were	be	AUX
ftr-351	241	64	,	,	PUNCT
ftr-351	241	65	as	as	ADV
ftr-351	241	66	always	always	ADV
ftr-351	241	67	extremely	extremely	ADV
ftr-351	241	68	active	active	ADJ
ftr-351	241	69	,	,	PUNCT
ftr-351	241	70	'	'	PUNCT
ftr-351	241	71	submitted	submit	VERB
ftr-351	241	72	a	a	DET
ftr-351	241	73	draft	draft	NOUN
ftr-351	241	74	that	that	PRON
ftr-351	241	75	has	have	VERB
ftr-351	241	76	considerable	considerable	ADJ
ftr-351	241	77	similarities	similarity	NOUN
ftr-351	241	78	to	to	ADP
ftr-351	241	79	the	the	DET
ftr-351	241	80	form	form	NOUN
ftr-351	241	81	of	of	ADP
ftr-351	241	82	the	the	DET
ftr-351	241	83	present	present	ADJ
ftr-351	241	84	article	article	NOUN
ftr-351	241	85	,	,	PUNCT
ftr-351	241	86	including	include	VERB
ftr-351	241	87	"	"	PUNCT
ftr-351	241	88	...	...	PUNCT
ftr-351	241	89	fully	fully	ADV
ftr-351	241	90	liable	liable	ADJ
ftr-351	241	91	to	to	ADP
ftr-351	241	92	taxation	taxation	NOUN
ftr-351	241	93	under	under	ADP
ftr-351	241	94	the	the	DET
ftr-351	241	95	internal	internal	ADJ
ftr-351	241	96	law	law	NOUN
ftr-351	241	97	,	,	PUNCT
ftr-351	241	98	by	by	ADP
ftr-351	241	99	reason	reason	NOUN
ftr-351	241	100	of	of	ADP
ftr-351	241	101	his	his	PRON
ftr-351	241	102	or	or	CCONJ
ftr-351	241	103	its	its	PRON
ftr-351	241	104	domicile	domicile	NOUN
ftr-351	241	105	,	,	PUNCT
ftr-351	241	106	head	head	NOUN
ftr-351	241	107	office	office	NOUN
ftr-351	241	108	of	of	ADP
ftr-351	241	109	residence	residence	NOUN
ftr-351	241	110	or	or	CCONJ
ftr-351	241	111	by	by	ADP
ftr-351	241	112	57	57	NUM
ftr-351	241	113	.	.	PUNCT
ftr-351	242	1	see	see	VERB
ftr-351	242	2	supra	supra	PROPN
ftr-351	242	3	note	note	PROPN
ftr-351	242	4	5	5	NUM
ftr-351	242	5	,	,	PUNCT
ftr-351	242	6	at	at	ADP
ftr-351	242	7	224	224	NUM
ftr-351	242	8	onwards	onward	NOUN
ftr-351	242	9	.	.	PUNCT
ftr-351	243	1	58	58	NUM
ftr-351	243	2	.	.	PUNCT
ftr-351	244	1	comprising	comprise	VERB
ftr-351	244	2	delegates	delegate	NOUN
ftr-351	244	3	from	from	ADP
ftr-351	244	4	denmark	denmark	NOUN
ftr-351	244	5	and	and	CCONJ
ftr-351	244	6	luxembourg	luxembourg	PROPN
ftr-351	244	7	.	.	PUNCT
ftr-351	245	1	59	59	NUM
ftr-351	245	2	.	.	PUNCT
ftr-351	245	3	see	see	VERB
ftr-351	245	4	the	the	DET
ftr-351	245	5	heading	head	VERB
ftr-351	245	6	article	article	NOUN
ftr-351	245	7	i	i	X
ftr-351	245	8	below	below	ADV
ftr-351	245	9	.	.	PUNCT
ftr-351	246	1	60	60	NUM
ftr-351	246	2	.	.	PUNCT
ftr-351	246	3	fc	fc	PROPN
ftr-351	246	4	/	/	SYM
ftr-351	246	5	wp2(57	wp2(57	NOUN
ftr-351	246	6	)	)	PUNCT
ftr-351	246	7	1	1	NUM
ftr-351	246	8	(	(	PUNCT
ftr-351	246	9	may	may	AUX
ftr-351	246	10	,	,	PUNCT
ftr-351	246	11	27	27	NUM
ftr-351	246	12	1957	1957	NUM
ftr-351	246	13	)	)	PUNCT
ftr-351	246	14	.	.	PUNCT
ftr-351	247	1	61	61	NUM
ftr-351	247	2	.	.	PUNCT
ftr-351	248	1	see	see	VERB
ftr-351	248	2	below	below	ADV
ftr-351	248	3	on	on	ADP
ftr-351	248	4	their	their	PRON
ftr-351	248	5	involvement	involvement	NOUN
ftr-351	248	6	with	with	ADP
ftr-351	248	7	the	the	DET
ftr-351	248	8	tie	tie	NOUN
ftr-351	248	9	-	-	PUNCT
ftr-351	248	10	breaker	breaker	NOUN
ftr-351	248	11	for	for	ADP
ftr-351	248	12	individuals	individual	NOUN
ftr-351	248	13	,	,	PUNCT
ftr-351	248	14	and	and	CCONJ
ftr-351	248	15	the	the	DET
ftr-351	248	16	non	non	ADJ
ftr-351	248	17	-	-	ADJ
ftr-351	248	18	discrimination	discrimination	ADJ
ftr-351	248	19	article	article	NOUN
ftr-351	248	20	.	.	PUNCT
ftr-351	249	1	16	16	NUM
ftr-351	250	1	[	[	X
ftr-351	250	2	vol	vol	NOUN
ftr-351	250	3	.	.	PUNCT
ftr-351	251	1	10:1	10:1	NUM
ftr-351	251	2	understanding	understand	VERB
ftr-351	251	3	the	the	DET
ftr-351	251	4	oecd	oecd	PROPN
ftr-351	251	5	model	model	PROPN
ftr-351	251	6	tax	tax	PROPN
ftr-351	251	7	convention	convention	NOUN
ftr-351	251	8	reason	reason	NOUN
ftr-351	251	9	of	of	ADP
ftr-351	251	10	any	any	DET
ftr-351	251	11	other	other	ADJ
ftr-351	251	12	similar	similar	ADJ
ftr-351	251	13	criterion	criterion	NOUN
ftr-351	251	14	.	.	PUNCT
ftr-351	251	15	"	"	PUNCT
ftr-351	252	1	the	the	DET
ftr-351	252	2	fiscal	fiscal	ADJ
ftr-351	252	3	committed	commit	VERB
ftr-351	252	4	did	do	AUX
ftr-351	252	5	not	not	PART
ftr-351	252	6	like	like	VERB
ftr-351	252	7	the	the	DET
ftr-351	252	8	concept	concept	NOUN
ftr-351	252	9	of	of	ADP
ftr-351	252	10	"	"	PUNCT
ftr-351	252	11	full	full	ADJ
ftr-351	252	12	liability	liability	NOUN
ftr-351	252	13	,	,	PUNCT
ftr-351	252	14	"	"	PUNCT
ftr-351	252	15	and	and	CCONJ
ftr-351	252	16	working	working	NOUN
ftr-351	252	17	party	party	NOUN
ftr-351	252	18	2	2	NUM
ftr-351	252	19	came	come	VERB
ftr-351	252	20	back	back	ADV
ftr-351	252	21	with	with	ADP
ftr-351	252	22	this	this	DET
ftr-351	252	23	proposal	proposal	NOUN
ftr-351	252	24	:	:	PUNCT
ftr-351	252	25	at	at	ADP
ftr-351	252	26	any	any	DET
ftr-351	252	27	rate	rate	NOUN
ftr-351	252	28	the	the	DET
ftr-351	252	29	word	word	NOUN
ftr-351	252	30	"	"	PUNCT
ftr-351	252	31	full	full	ADJ
ftr-351	252	32	"	"	PUNCT
ftr-351	252	33	would	would	AUX
ftr-351	252	34	presumably	presumably	ADV
ftr-351	252	35	have	have	VERB
ftr-351	252	36	to	to	PART
ftr-351	252	37	be	be	AUX
ftr-351	252	38	dropped	drop	VERB
ftr-351	252	39	.	.	PUNCT
ftr-351	253	1	this	this	PRON
ftr-351	253	2	would	would	AUX
ftr-351	253	3	mean	mean	VERB
ftr-351	253	4	that	that	SCONJ
ftr-351	253	5	in	in	ADP
ftr-351	253	6	the	the	DET
ftr-351	253	7	subsequent	subsequent	ADJ
ftr-351	253	8	articles	article	NOUN
ftr-351	253	9	of	of	ADP
ftr-351	253	10	the	the	DET
ftr-351	253	11	convention	convention	NOUN
ftr-351	253	12	the	the	DET
ftr-351	253	13	brief	brief	ADJ
ftr-351	253	14	expression	expression	NOUN
ftr-351	253	15	:	:	PUNCT
ftr-351	253	16	"	"	PUNCT
ftr-351	253	17	the	the	DET
ftr-351	253	18	state	state	NOUN
ftr-351	253	19	in	in	ADP
ftr-351	253	20	which	which	PRON
ftr-351	253	21	he	he	PRON
ftr-351	253	22	is	be	AUX
ftr-351	253	23	fully	fully	ADV
ftr-351	253	24	liable	liable	ADJ
ftr-351	253	25	to	to	ADP
ftr-351	253	26	taxation	taxation	NOUN
ftr-351	253	27	"	"	PUNCT
ftr-351	253	28	could	could	AUX
ftr-351	253	29	not	not	PART
ftr-351	253	30	be	be	AUX
ftr-351	253	31	used	use	VERB
ftr-351	253	32	,	,	PUNCT
ftr-351	253	33	but	but	CCONJ
ftr-351	253	34	it	it	PRON
ftr-351	253	35	would	would	AUX
ftr-351	253	36	be	be	AUX
ftr-351	253	37	necessary	necessary	ADJ
ftr-351	253	38	to	to	PART
ftr-351	253	39	say	say	VERB
ftr-351	253	40	:	:	PUNCT
ftr-351	253	41	"	"	PUNCT
ftr-351	253	42	the	the	DET
ftr-351	253	43	state	state	NOUN
ftr-351	253	44	in	in	ADP
ftr-351	253	45	which	which	PRON
ftr-351	253	46	he	he	PRON
ftr-351	253	47	is	be	AUX
ftr-351	253	48	liable	liable	ADJ
ftr-351	253	49	to	to	ADP
ftr-351	253	50	taxation	taxation	NOUN
ftr-351	253	51	by	by	ADP
ftr-351	253	52	reason	reason	NOUN
ftr-351	253	53	of	of	ADP
ftr-351	253	54	domicile	domicile	NOUN
ftr-351	253	55	,	,	PUNCT
ftr-351	253	56	residence	residence	NOUN
ftr-351	253	57	,	,	PUNCT
ftr-351	253	58	etc	etc	X
ftr-351	253	59	....	....	X
ftr-351	253	60	"	"	PUNCT
ftr-351	253	61	for	for	ADP
ftr-351	253	62	terminological	terminological	ADJ
ftr-351	253	63	reasons	reason	NOUN
ftr-351	253	64	it	it	PRON
ftr-351	253	65	would	would	AUX
ftr-351	253	66	be	be	AUX
ftr-351	253	67	desirable	desirable	ADJ
ftr-351	253	68	if	if	SCONJ
ftr-351	253	69	"	"	PUNCT
ftr-351	253	70	a	a	DET
ftr-351	253	71	shorthand	shorthand	NOUN
ftr-351	253	72	expression	expression	NOUN
ftr-351	253	73	"	"	PUNCT
ftr-351	253	74	could	could	AUX
ftr-351	253	75	be	be	AUX
ftr-351	253	76	used	use	VERB
ftr-351	253	77	in	in	ADP
ftr-351	253	78	all	all	DET
ftr-351	253	79	cases	case	NOUN
ftr-351	253	80	where	where	SCONJ
ftr-351	253	81	the	the	DET
ftr-351	253	82	state	state	NOUN
ftr-351	253	83	of	of	ADP
ftr-351	253	84	"	"	PUNCT
ftr-351	253	85	domicile	domicile	NOUN
ftr-351	253	86	"	"	PUNCT
ftr-351	253	87	is	be	AUX
ftr-351	253	88	mentioned	mention	VERB
ftr-351	253	89	....	....	PUNCT
ftr-351	253	90	consequently	consequently	ADV
ftr-351	253	91	the	the	DET
ftr-351	253	92	working	work	VERB
ftr-351	253	93	party	party	NOUN
ftr-351	253	94	has	have	AUX
ftr-351	253	95	fixed	fix	VERB
ftr-351	253	96	upon	upon	SCONJ
ftr-351	253	97	the	the	DET
ftr-351	253	98	term	term	NOUN
ftr-351	253	99	"	"	PUNCT
ftr-351	253	100	resident	resident	NOUN
ftr-351	253	101	,	,	PUNCT
ftr-351	253	102	"	"	PUNCT
ftr-351	253	103	which	which	PRON
ftr-351	253	104	is	be	AUX
ftr-351	253	105	used	use	VERB
ftr-351	253	106	in	in	ADP
ftr-351	253	107	conventions	convention	NOUN
ftr-351	253	108	concluded	conclude	VERB
ftr-351	253	109	by	by	ADP
ftr-351	253	110	the	the	DET
ftr-351	253	111	united	united	PROPN
ftr-351	253	112	kingdom	kingdom	PROPN
ftr-351	253	113	and	and	CCONJ
ftr-351	253	114	by	by	ADP
ftr-351	253	115	the	the	DET
ftr-351	253	116	united	united	PROPN
ftr-351	253	117	states	states	PROPN
ftr-351	253	118	of	of	ADP
ftr-351	253	119	america	america	PROPN
ftr-351	253	120	.	.	PUNCT
ftr-351	254	1	that	that	PRON
ftr-351	254	2	was	be	AUX
ftr-351	254	3	the	the	DET
ftr-351	254	4	origin	origin	NOUN
ftr-351	254	5	of	of	ADP
ftr-351	254	6	the	the	DET
ftr-351	254	7	term	term	NOUN
ftr-351	254	8	"	"	PUNCT
ftr-351	254	9	resident	resident	NOUN
ftr-351	254	10	"	"	PUNCT
ftr-351	254	11	in	in	ADP
ftr-351	254	12	the	the	DET
ftr-351	254	13	model	model	NOUN
ftr-351	254	14	.	.	PUNCT
ftr-351	255	1	the	the	DET
ftr-351	255	2	fiscal	fiscal	ADJ
ftr-351	255	3	committee	committee	NOUN
ftr-351	255	4	completed	complete	VERB
ftr-351	255	5	the	the	DET
ftr-351	255	6	drafting	drafting	NOUN
ftr-351	255	7	:	:	PUNCT
ftr-351	255	8	for	for	ADP
ftr-351	255	9	the	the	DET
ftr-351	255	10	purposes	purpose	NOUN
ftr-351	255	11	of	of	ADP
ftr-351	255	12	this	this	DET
ftr-351	255	13	convention	convention	NOUN
ftr-351	255	14	,	,	PUNCT
ftr-351	255	15	the	the	DET
ftr-351	255	16	expression	expression	NOUN
ftr-351	255	17	"	"	PUNCT
ftr-351	255	18	resident	resident	NOUN
ftr-351	255	19	"	"	PUNCT
ftr-351	255	20	of	of	ADP
ftr-351	255	21	a	a	DET
ftr-351	255	22	state	state	NOUN
ftr-351	255	23	means	mean	VERB
ftr-351	255	24	any	any	DET
ftr-351	255	25	person	person	NOUN
ftr-351	255	26	who	who	PRON
ftr-351	255	27	,	,	PUNCT
ftr-351	255	28	under	under	ADP
ftr-351	255	29	the	the	DET
ftr-351	255	30	national	national	ADJ
ftr-351	255	31	law	law	NOUN
ftr-351	255	32	of	of	ADP
ftr-351	255	33	that	that	DET
ftr-351	255	34	state	state	NOUN
ftr-351	255	35	,	,	PUNCT
ftr-351	255	36	is	be	AUX
ftr-351	255	37	liable	liable	ADJ
ftr-351	255	38	to	to	ADP
ftr-351	255	39	taxation	taxation	NOUN
ftr-351	255	40	therein	therein	ADV
ftr-351	255	41	by	by	ADP
ftr-351	255	42	reason	reason	NOUN
ftr-351	255	43	of	of	ADP
ftr-351	255	44	his	his	PRON
ftr-351	255	45	domicile	domicile	NOUN
ftr-351	255	46	,	,	PUNCT
ftr-351	255	47	residence	residence	NOUN
ftr-351	255	48	,	,	PUNCT
ftr-351	255	49	place	place	NOUN
ftr-351	255	50	of	of	ADP
ftr-351	255	51	management	management	NOUN
ftr-351	255	52	or	or	CCONJ
ftr-351	255	53	any	any	DET
ftr-351	255	54	other	other	ADJ
ftr-351	255	55	similar	similar	ADJ
ftr-351	255	56	criterion	criterion	NOUN
ftr-351	255	57	.	.	PUNCT
ftr-351	256	1	working	working	PROPN
ftr-351	256	2	party	party	PROPN
ftr-351	256	3	2	2	NUM
ftr-351	256	4	did	do	AUX
ftr-351	256	5	not	not	PART
ftr-351	256	6	view	view	VERB
ftr-351	256	7	the	the	DET
ftr-351	256	8	significance	significance	NOUN
ftr-351	256	9	of	of	ADP
ftr-351	256	10	dual	dual	ADJ
ftr-351	256	11	residence	residence	NOUN
ftr-351	256	12	in	in	ADP
ftr-351	256	13	the	the	DET
ftr-351	256	14	same	same	ADJ
ftr-351	256	15	way	way	NOUN
ftr-351	256	16	as	as	SCONJ
ftr-351	256	17	we	we	PRON
ftr-351	256	18	do	do	VERB
ftr-351	256	19	today	today	NOUN
ftr-351	256	20	.	.	PUNCT
ftr-351	257	1	their	their	PRON
ftr-351	257	2	minutes	minute	NOUN
ftr-351	257	3	include	include	VERB
ftr-351	257	4	the	the	DET
ftr-351	257	5	following	following	NOUN
ftr-351	257	6	:	:	PUNCT
ftr-351	257	7	the	the	DET
ftr-351	257	8	typical	typical	ADJ
ftr-351	257	9	cases	case	NOUN
ftr-351	257	10	of	of	ADP
ftr-351	257	11	conflict	conflict	NOUN
ftr-351	257	12	are	be	AUX
ftr-351	257	13	these	these	PRON
ftr-351	257	14	:	:	PUNCT
ftr-351	257	15	(	(	PUNCT
ftr-351	257	16	a	a	NOUN
ftr-351	257	17	)	)	PUNCT
ftr-351	257	18	between	between	ADP
ftr-351	257	19	two	two	NUM
ftr-351	257	20	(	(	PUNCT
ftr-351	257	21	or	or	CCONJ
ftr-351	257	22	more	more	ADJ
ftr-351	257	23	)	)	PUNCT
ftr-351	257	24	domiciles	domicile	NOUN
ftr-351	257	25	;	;	PUNCT
ftr-351	257	26	(	(	PUNCT
ftr-351	257	27	b	b	X
ftr-351	257	28	)	)	PUNCT
ftr-351	257	29	between	between	ADP
ftr-351	257	30	domicile	domicile	NOUN
ftr-351	257	31	and	and	CCONJ
ftr-351	257	32	source	source	NOUN
ftr-351	257	33	.	.	PUNCT
ftr-351	258	1	in	in	ADP
ftr-351	258	2	both	both	DET
ftr-351	258	3	cases	case	NOUN
ftr-351	258	4	the	the	DET
ftr-351	258	5	conflict	conflict	NOUN
ftr-351	258	6	arises	arise	VERB
ftr-351	258	7	because	because	SCONJ
ftr-351	258	8	,	,	PUNCT
ftr-351	258	9	under	under	ADP
ftr-351	258	10	their	their	PRON
ftr-351	258	11	internal	internal	ADJ
ftr-351	258	12	legislation	legislation	NOUN
ftr-351	258	13	,	,	PUNCT
ftr-351	258	14	one	one	NUM
ftr-351	258	15	or	or	CCONJ
ftr-351	258	16	more	more	ADJ
ftr-351	258	17	states	state	NOUN
ftr-351	258	18	claim	claim	VERB
ftr-351	258	19	that	that	SCONJ
ftr-351	258	20	the	the	DET
ftr-351	258	21	person	person	NOUN
ftr-351	258	22	concerned	concern	VERB
ftr-351	258	23	has	have	VERB
ftr-351	258	24	his	his	PRON
ftr-351	258	25	domicile	domicile	NOUN
ftr-351	258	26	in	in	ADP
ftr-351	258	27	their	their	PRON
ftr-351	258	28	territories	territory	NOUN
ftr-351	258	29	.	.	PUNCT
ftr-351	259	1	primarily	primarily	ADV
ftr-351	259	2	,	,	PUNCT
ftr-351	259	3	the	the	DET
ftr-351	259	4	states	state	NOUN
ftr-351	259	5	always	always	ADV
ftr-351	259	6	apply	apply	VERB
ftr-351	259	7	their	their	PRON
ftr-351	259	8	own	own	ADJ
ftr-351	259	9	law	law	NOUN
ftr-351	259	10	in	in	ADP
ftr-351	259	11	so	so	ADV
ftr-351	259	12	far	far	ADV
ftr-351	259	13	as	as	SCONJ
ftr-351	259	14	it	it	PRON
ftr-351	259	15	does	do	AUX
ftr-351	259	16	not	not	PART
ftr-351	259	17	conflict	conflict	VERB
ftr-351	259	18	with	with	ADP
ftr-351	259	19	the	the	DET
ftr-351	259	20	provisions	provision	NOUN
ftr-351	259	21	of	of	ADP
ftr-351	259	22	a	a	DET
ftr-351	259	23	convention	convention	NOUN
ftr-351	259	24	.	.	PUNCT
ftr-351	260	1	if	if	SCONJ
ftr-351	260	2	it	it	PRON
ftr-351	260	3	does	do	VERB
ftr-351	260	4	,	,	PUNCT
ftr-351	260	5	the	the	DET
ftr-351	260	6	provisions	provision	NOUN
ftr-351	260	7	of	of	ADP
ftr-351	260	8	the	the	DET
ftr-351	260	9	convention	convention	NOUN
ftr-351	260	10	must	must	AUX
ftr-351	260	11	be	be	AUX
ftr-351	260	12	applied	apply	VERB
ftr-351	260	13	.	.	PUNCT
ftr-351	261	1	the	the	DET
ftr-351	261	2	working	work	VERB
ftr-351	261	3	party	party	NOUN
ftr-351	261	4	has	have	AUX
ftr-351	261	5	pointed	point	VERB
ftr-351	261	6	out	out	ADP
ftr-351	261	7	that	that	SCONJ
ftr-351	261	8	in	in	ADP
ftr-351	261	9	the	the	DET
ftr-351	261	10	case	case	NOUN
ftr-351	261	11	of	of	ADP
ftr-351	261	12	a	a	DET
ftr-351	261	13	conflict	conflict	NOUN
ftr-351	261	14	between	between	ADP
ftr-351	261	15	two	two	NUM
ftr-351	261	16	domiciles	domicile	NOUN
ftr-351	261	17	it	it	PRON
ftr-351	261	18	is	be	AUX
ftr-351	261	19	not	not	PART
ftr-351	261	20	sufficient	sufficient	ADJ
ftr-351	261	21	to	to	PART
ftr-351	261	22	refer	refer	VERB
ftr-351	261	23	to	to	ADP
ftr-351	261	24	the	the	DET
ftr-351	261	25	concept	concept	NOUN
ftr-351	261	26	of	of	ADP
ftr-351	261	27	domicile	domicile	NOUN
ftr-351	261	28	adopted	adopt	VERB
ftr-351	261	29	in	in	ADP
ftr-351	261	30	the	the	DET
ftr-351	261	31	internal	internal	ADJ
ftr-351	261	32	laws	law	NOUN
ftr-351	261	33	of	of	ADP
ftr-351	261	34	the	the	DET
ftr-351	261	35	state	state	NOUN
ftr-351	261	36	concerned	concern	VERB
ftr-351	261	37	.	.	PUNCT
ftr-351	262	1	it	it	PRON
ftr-351	262	2	is	be	AUX
ftr-351	262	3	precisely	precisely	ADV
ftr-351	262	4	because	because	SCONJ
ftr-351	262	5	both	both	DET
ftr-351	262	6	states	state	NOUN
ftr-351	262	7	apply	apply	VERB
ftr-351	262	8	their	their	PRON
ftr-351	262	9	internal	internal	ADJ
ftr-351	262	10	laws	law	NOUN
ftr-351	262	11	to	to	ADP
ftr-351	262	12	the	the	DET
ftr-351	262	13	person	person	NOUN
ftr-351	262	14	concerned	concern	VERB
ftr-351	262	15	that	that	SCONJ
ftr-351	262	16	the	the	DET
ftr-351	262	17	double	double	ADJ
ftr-351	262	18	taxation	taxation	NOUN
ftr-351	262	19	arises	arise	VERB
ftr-351	262	20	.	.	PUNCT
ftr-351	263	1	in	in	ADP
ftr-351	263	2	these	these	DET
ftr-351	263	3	cases	case	NOUN
ftr-351	263	4	special	special	ADJ
ftr-351	263	5	provisions	provision	NOUN
ftr-351	263	6	must	must	AUX
ftr-351	263	7	be	be	AUX
ftr-351	263	8	established	establish	VERB
ftr-351	263	9	in	in	ADP
ftr-351	263	10	the	the	DET
ftr-351	263	11	62	62	NUM
ftr-351	263	12	.	.	PUNCT
ftr-351	264	1	fc	fc	X
ftr-351	264	2	/	/	SYM
ftr-351	264	3	wp2(57	wp2(57	NOUN
ftr-351	264	4	)	)	PUNCT
ftr-351	264	5	3	3	NUM
ftr-351	264	6	(	(	PUNCT
ftr-351	264	7	nov	nov	PROPN
ftr-351	264	8	.	.	PROPN
ftr-351	264	9	5	5	NUM
ftr-351	264	10	,	,	PUNCT
ftr-351	264	11	1957	1957	NUM
ftr-351	264	12	)	)	PUNCT
ftr-351	264	13	.	.	PUNCT
ftr-351	265	1	63	63	NUM
ftr-351	265	2	.	.	PUNCT
ftr-351	265	3	fc	fc	X
ftr-351	265	4	/	/	SYM
ftr-351	265	5	m(58	m(58	PROPN
ftr-351	265	6	)	)	PUNCT
ftr-351	265	7	1	1	NUM
ftr-351	265	8	(	(	PUNCT
ftr-351	265	9	jan	jan	PROPN
ftr-351	265	10	.	.	PROPN
ftr-351	265	11	6	6	NUM
ftr-351	265	12	,	,	PUNCT
ftr-351	265	13	1958	1958	NUM
ftr-351	265	14	)	)	PUNCT
ftr-351	265	15	.	.	PUNCT
ftr-351	266	1	2009	2009	NUM
ftr-351	266	2	]	]	SYM
ftr-351	266	3	17	17	NUM
ftr-351	266	4	florida	florida	PROPN
ftr-351	266	5	tax	tax	PROPN
ftr-351	266	6	review	review	NOUN
ftr-351	266	7	convention	convention	NOUN
ftr-351	266	8	to	to	PART
ftr-351	266	9	determine	determine	VERB
ftr-351	266	10	which	which	PRON
ftr-351	266	11	of	of	ADP
ftr-351	266	12	the	the	DET
ftr-351	266	13	two	two	NUM
ftr-351	266	14	concepts	concept	NOUN
ftr-351	266	15	of	of	ADP
ftr-351	266	16	domicile	domicile	NOUN
ftr-351	266	17	is	be	AUX
ftr-351	266	18	to	to	PART
ftr-351	266	19	be	be	AUX
ftr-351	266	20	given	give	VERB
ftr-351	266	21	preference	preference	NOUN
ftr-351	266	22	....	....	PUNCT
ftr-351	267	1	in	in	ADP
ftr-351	267	2	other	other	ADJ
ftr-351	267	3	cases	case	NOUN
ftr-351	267	4	the	the	DET
ftr-351	267	5	working	work	VERB
ftr-351	267	6	party	party	NOUN
ftr-351	267	7	's	's	PART
ftr-351	267	8	view	view	NOUN
ftr-351	267	9	was	be	AUX
ftr-351	267	10	that	that	SCONJ
ftr-351	267	11	it	it	PRON
ftr-351	267	12	seemed	seem	VERB
ftr-351	267	13	sufficient	sufficient	ADJ
ftr-351	267	14	to	to	PART
ftr-351	267	15	refer	refer	VERB
ftr-351	267	16	to	to	ADP
ftr-351	267	17	the	the	DET
ftr-351	267	18	concept	concept	NOUN
ftr-351	267	19	of	of	ADP
ftr-351	267	20	domicile	domicile	NOUN
ftr-351	267	21	adopted	adopt	VERB
ftr-351	267	22	in	in	ADP
ftr-351	267	23	the	the	DET
ftr-351	267	24	internal	internal	ADJ
ftr-351	267	25	laws	law	NOUN
ftr-351	267	26	.	.	PUNCT
ftr-351	268	1	the	the	DET
ftr-351	268	2	working	work	VERB
ftr-351	268	3	party	party	NOUN
ftr-351	268	4	will	will	AUX
ftr-351	268	5	revert	revert	VERB
ftr-351	268	6	to	to	ADP
ftr-351	268	7	this	this	DET
ftr-351	268	8	question	question	NOUN
ftr-351	268	9	in	in	ADP
ftr-351	268	10	paragraph	paragraph	NOUN
ftr-351	268	11	9	9	NUM
ftr-351	268	12	in	in	ADP
ftr-351	268	13	connection	connection	NOUN
ftr-351	268	14	with	with	ADP
ftr-351	268	15	the	the	DET
ftr-351	268	16	discussion	discussion	NOUN
ftr-351	268	17	of	of	ADP
ftr-351	268	18	the	the	DET
ftr-351	268	19	question	question	NOUN
ftr-351	268	20	of	of	ADP
ftr-351	268	21	giving	give	VERB
ftr-351	268	22	a	a	DET
ftr-351	268	23	definition	definition	NOUN
ftr-351	268	24	of	of	ADP
ftr-351	268	25	'	'	PUNCT
ftr-351	268	26	domicile	domicile	NOUN
ftr-351	268	27	.	.	PUNCT
ftr-351	268	28	'	'	PUNCT
ftr-351	269	1	[	[	X
ftr-351	269	2	the	the	DET
ftr-351	269	3	definition	definition	NOUN
ftr-351	269	4	was	be	AUX
ftr-351	269	5	:	:	PUNCT
ftr-351	269	6	the	the	DET
ftr-351	269	7	term	term	NOUN
ftr-351	269	8	'	'	PUNCT
ftr-351	269	9	resident	resident	NOUN
ftr-351	269	10	'	'	PUNCT
ftr-351	269	11	of	of	ADP
ftr-351	269	12	a	a	DET
ftr-351	269	13	state	state	NOUN
ftr-351	269	14	means	mean	VERB
ftr-351	269	15	any	any	DET
ftr-351	269	16	person	person	NOUN
ftr-351	269	17	who	who	PRON
ftr-351	269	18	,	,	PUNCT
ftr-351	269	19	under	under	ADP
ftr-351	269	20	the	the	DET
ftr-351	269	21	national	national	ADJ
ftr-351	269	22	laws	law	NOUN
ftr-351	269	23	of	of	ADP
ftr-351	269	24	that	that	DET
ftr-351	269	25	state	state	NOUN
ftr-351	269	26	,	,	PUNCT
ftr-351	269	27	is	be	AUX
ftr-351	269	28	subject	subject	ADJ
ftr-351	269	29	to	to	ADP
ftr-351	269	30	tax	tax	NOUN
ftr-351	269	31	in	in	ADP
ftr-351	269	32	that	that	DET
ftr-351	269	33	state	state	NOUN
ftr-351	269	34	as	as	ADP
ftr-351	269	35	a	a	DET
ftr-351	269	36	resident.]6	resident.]6	NOUN
ftr-351	269	37	the	the	DET
ftr-351	269	38	working	work	VERB
ftr-351	269	39	party	party	NOUN
ftr-351	269	40	was	be	AUX
ftr-351	269	41	intending	intend	VERB
ftr-351	269	42	to	to	PART
ftr-351	269	43	give	give	VERB
ftr-351	269	44	a	a	DET
ftr-351	269	45	single	single	ADJ
ftr-351	269	46	meaning	meaning	NOUN
ftr-351	269	47	of	of	ADP
ftr-351	269	48	the	the	DET
ftr-351	269	49	term	term	NOUN
ftr-351	269	50	"	"	PUNCT
ftr-351	269	51	resident	resident	NOUN
ftr-351	269	52	"	"	PUNCT
ftr-351	269	53	where	where	SCONJ
ftr-351	269	54	the	the	DET
ftr-351	269	55	taxing	tax	VERB
ftr-351	269	56	right	right	NOUN
ftr-351	269	57	depends	depend	VERB
ftr-351	269	58	on	on	ADP
ftr-351	269	59	residence	residence	NOUN
ftr-351	269	60	only	only	ADV
ftr-351	269	61	.	.	PUNCT
ftr-351	270	1	they	they	PRON
ftr-351	270	2	did	do	AUX
ftr-351	270	3	not	not	PART
ftr-351	270	4	regard	regard	VERB
ftr-351	270	5	the	the	DET
ftr-351	270	6	tie	tie	NOUN
ftr-351	270	7	-	-	PUNCT
ftr-351	270	8	breaker	breaker	NOUN
ftr-351	270	9	as	as	ADP
ftr-351	270	10	having	have	VERB
ftr-351	270	11	any	any	DET
ftr-351	270	12	relevance	relevance	NOUN
ftr-351	270	13	to	to	ADP
ftr-351	270	14	source	source	NOUN
ftr-351	270	15	-	-	PUNCT
ftr-351	270	16	residence	residence	NOUN
ftr-351	270	17	issues	issue	NOUN
ftr-351	270	18	as	as	SCONJ
ftr-351	270	19	we	we	PRON
ftr-351	270	20	do	do	VERB
ftr-351	270	21	now	now	ADV
ftr-351	270	22	.	.	PUNCT
ftr-351	271	1	as	as	SCONJ
ftr-351	271	2	the	the	DET
ftr-351	271	3	residence	residence	NOUN
ftr-351	271	4	article	article	NOUN
ftr-351	271	5	was	be	AUX
ftr-351	271	6	one	one	NUM
ftr-351	271	7	of	of	ADP
ftr-351	271	8	the	the	DET
ftr-351	271	9	first	first	ADJ
ftr-351	271	10	set	set	NOUN
ftr-351	271	11	of	of	ADP
ftr-351	271	12	articles	article	NOUN
ftr-351	271	13	to	to	PART
ftr-351	271	14	be	be	AUX
ftr-351	271	15	completed	complete	VERB
ftr-351	271	16	,	,	PUNCT
ftr-351	271	17	along	along	ADP
ftr-351	271	18	with	with	ADP
ftr-351	271	19	permanent	permanent	ADJ
ftr-351	271	20	establishment	establishment	NOUN
ftr-351	271	21	,	,	PUNCT
ftr-351	271	22	taxes	taxis	NOUN
ftr-351	271	23	covered	cover	VERB
ftr-351	271	24	and	and	CCONJ
ftr-351	271	25	nondiscrimination	nondiscrimination	NOUN
ftr-351	271	26	,	,	PUNCT
ftr-351	271	27	the	the	DET
ftr-351	271	28	relationship	relationship	NOUN
ftr-351	271	29	with	with	ADP
ftr-351	271	30	other	other	ADJ
ftr-351	271	31	articles	article	NOUN
ftr-351	271	32	was	be	AUX
ftr-351	271	33	never	never	ADV
ftr-351	271	34	explored	explore	VERB
ftr-351	271	35	.	.	PUNCT
ftr-351	272	1	this	this	PRON
ftr-351	272	2	is	be	AUX
ftr-351	272	3	an	an	DET
ftr-351	272	4	example	example	NOUN
ftr-351	272	5	where	where	SCONJ
ftr-351	272	6	the	the	DET
ftr-351	272	7	method	method	NOUN
ftr-351	272	8	of	of	ADP
ftr-351	272	9	having	have	VERB
ftr-351	272	10	separate	separate	ADJ
ftr-351	272	11	working	work	VERB
ftr-351	272	12	parties	party	NOUN
ftr-351	272	13	dealing	deal	VERB
ftr-351	272	14	with	with	ADP
ftr-351	272	15	different	different	ADJ
ftr-351	272	16	articles	article	NOUN
ftr-351	272	17	at	at	ADP
ftr-351	272	18	different	different	ADJ
ftr-351	272	19	times	time	NOUN
ftr-351	272	20	was	be	AUX
ftr-351	272	21	unsatisfactory	unsatisfactory	ADJ
ftr-351	272	22	.	.	PUNCT
ftr-351	273	1	e.	e.	PROPN
ftr-351	274	1	the	the	DET
ftr-351	274	2	expressions	expression	NOUN
ftr-351	274	3	used	use	VERB
ftr-351	274	4	in	in	ADP
ftr-351	274	5	the	the	DET
ftr-351	274	6	residence	residence	NOUN
ftr-351	274	7	tie	tie	NOUN
ftr-351	274	8	-	-	PUNCT
ftr-351	274	9	breaker	breaker	NOUN
ftr-351	274	10	for	for	ADP
ftr-351	274	11	individuals	individual	NOUN
ftr-351	274	12	dual	dual	ADJ
ftr-351	274	13	residence	residence	NOUN
ftr-351	274	14	for	for	ADP
ftr-351	274	15	individuals	individual	NOUN
ftr-351	274	16	goes	go	VERB
ftr-351	274	17	through	through	ADP
ftr-351	274	18	a	a	DET
ftr-351	274	19	series	series	NOUN
ftr-351	274	20	of	of	ADP
ftr-351	274	21	tie	tie	NOUN
ftr-351	274	22	-	-	PUNCT
ftr-351	274	23	breakers	breaker	NOUN
ftr-351	274	24	:	:	PUNCT
ftr-351	274	25	permanent	permanent	ADJ
ftr-351	274	26	home	home	NOUN
ftr-351	274	27	available	available	ADJ
ftr-351	274	28	to	to	ADP
ftr-351	274	29	him	he	PRON
ftr-351	274	30	,	,	PUNCT
ftr-351	274	31	centre	centre	NOUN
ftr-351	274	32	of	of	ADP
ftr-351	274	33	vital	vital	ADJ
ftr-351	274	34	interests	interest	NOUN
ftr-351	274	35	,	,	PUNCT
ftr-351	274	36	habitual	habitual	ADJ
ftr-351	274	37	abode	abode	NOUN
ftr-351	274	38	,	,	PUNCT
ftr-351	274	39	nationality	nationality	NOUN
ftr-351	274	40	and	and	CCONJ
ftr-351	274	41	finally	finally	ADV
ftr-351	274	42	settling	settle	VERB
ftr-351	274	43	it	it	PRON
ftr-351	274	44	by	by	ADP
ftr-351	274	45	mutual	mutual	ADJ
ftr-351	274	46	agreement	agreement	NOUN
ftr-351	274	47	.	.	PUNCT
ftr-351	275	1	only	only	ADV
ftr-351	275	2	the	the	DET
ftr-351	275	3	first	first	ADJ
ftr-351	275	4	of	of	ADP
ftr-351	275	5	these	these	PRON
ftr-351	275	6	is	be	AUX
ftr-351	275	7	clear	clear	ADJ
ftr-351	275	8	.	.	PUNCT
ftr-351	276	1	the	the	DET
ftr-351	276	2	second	second	ADJ
ftr-351	276	3	tie	tie	NOUN
ftr-351	276	4	-	-	PUNCT
ftr-351	276	5	breaker	breaker	NOUN
ftr-351	276	6	is	be	AUX
ftr-351	276	7	interesting	interesting	ADJ
ftr-351	276	8	because	because	SCONJ
ftr-351	276	9	of	of	ADP
ftr-351	276	10	its	its	PRON
ftr-351	276	11	development	development	NOUN
ftr-351	276	12	.	.	PUNCT
ftr-351	277	1	oeec	oeec	PROPN
ftr-351	277	2	working	working	PROPN
ftr-351	277	3	party	party	PROPN
ftr-351	277	4	2	2	NUM
ftr-351	277	5	originally	originally	ADV
ftr-351	277	6	proposed	propose	VERB
ftr-351	277	7	"	"	PUNCT
ftr-351	277	8	the	the	DET
ftr-351	277	9	state	state	NOUN
ftr-351	277	10	with	with	ADP
ftr-351	277	11	which	which	PRON
ftr-351	277	12	his	his	PRON
ftr-351	277	13	personal	personal	ADJ
ftr-351	277	14	relations	relation	NOUN
ftr-351	277	15	are	be	AUX
ftr-351	277	16	closest	close	ADJ
ftr-351	277	17	(	(	PUNCT
ftr-351	277	18	centre	centre	NOUN
ftr-351	277	19	of	of	ADP
ftr-351	277	20	vital	vital	ADJ
ftr-351	277	21	interests	interest	NOUN
ftr-351	277	22	)	)	PUNCT
ftr-351	277	23	.	.	PUNCT
ftr-351	277	24	"	"	PUNCT
ftr-351	278	1	65	65	NUM
ftr-351	278	2	they	they	PRON
ftr-351	278	3	had	have	AUX
ftr-351	278	4	considered	consider	VERB
ftr-351	278	5	whether	whether	SCONJ
ftr-351	278	6	it	it	PRON
ftr-351	278	7	should	should	AUX
ftr-351	278	8	be	be	AUX
ftr-351	278	9	(	(	PUNCT
ftr-351	278	10	1	1	X
ftr-351	278	11	)	)	PUNCT
ftr-351	278	12	the	the	DET
ftr-351	278	13	stronger	strong	ADJ
ftr-351	278	14	economic	economic	ADJ
ftr-351	278	15	relations	relation	NOUN
ftr-351	278	16	,	,	PUNCT
ftr-351	278	17	or	or	CCONJ
ftr-351	278	18	(	(	PUNCT
ftr-351	278	19	2	2	X
ftr-351	278	20	)	)	PUNCT
ftr-351	278	21	the	the	DET
ftr-351	278	22	stronger	strong	ADJ
ftr-351	278	23	economic	economic	ADJ
ftr-351	278	24	and	and	CCONJ
ftr-351	278	25	personal	personal	ADJ
ftr-351	278	26	relations	relation	NOUN
ftr-351	278	27	,	,	PUNCT
ftr-351	278	28	or	or	CCONJ
ftr-351	278	29	(	(	PUNCT
ftr-351	278	30	3	3	X
ftr-351	278	31	)	)	PUNCT
ftr-351	278	32	the	the	PRON
ftr-351	278	33	stronger	strong	ADJ
ftr-351	278	34	personal	personal	ADJ
ftr-351	278	35	64	64	NUM
ftr-351	278	36	.	.	PUNCT
ftr-351	279	1	fc	fc	X
ftr-351	279	2	/	/	SYM
ftr-351	279	3	wp2(57	wp2(57	NOUN
ftr-351	279	4	)	)	PUNCT
ftr-351	279	5	3	3	NUM
ftr-351	279	6	(	(	PUNCT
ftr-351	279	7	nov	nov	PROPN
ftr-351	279	8	.	.	PROPN
ftr-351	279	9	5	5	NUM
ftr-351	279	10	,	,	PUNCT
ftr-351	279	11	1957	1957	NUM
ftr-351	279	12	)	)	PUNCT
ftr-351	279	13	.	.	PUNCT
ftr-351	280	1	the	the	DET
ftr-351	280	2	fiscal	fiscal	ADJ
ftr-351	280	3	committee	committee	NOUN
ftr-351	280	4	seems	seem	VERB
ftr-351	280	5	to	to	PART
ftr-351	280	6	have	have	AUX
ftr-351	280	7	been	be	AUX
ftr-351	280	8	content	content	ADJ
ftr-351	280	9	with	with	ADP
ftr-351	280	10	this	this	PRON
ftr-351	280	11	:	:	PUNCT
ftr-351	280	12	fc	fc	PROPN
ftr-351	280	13	/	/	SYM
ftr-351	280	14	m(57	m(57	NOUN
ftr-351	280	15	)	)	PUNCT
ftr-351	280	16	2	2	NUM
ftr-351	280	17	(	(	PUNCT
ftr-351	280	18	jul	jul	PROPN
ftr-351	280	19	.	.	PROPN
ftr-351	280	20	3	3	NUM
ftr-351	280	21	,	,	PUNCT
ftr-351	280	22	1957	1957	NUM
ftr-351	280	23	)	)	PUNCT
ftr-351	280	24	.	.	PUNCT
ftr-351	281	1	65	65	NUM
ftr-351	281	2	.	.	PUNCT
ftr-351	282	1	see	see	VERB
ftr-351	282	2	john	john	PROPN
ftr-351	282	3	f.	f.	PROPN
ftr-351	282	4	avery	avery	PROPN
ftr-351	282	5	jones	jones	PROPN
ftr-351	282	6	et	et	PROPN
ftr-351	282	7	al	al	PROPN
ftr-351	283	1	"	"	PUNCT
ftr-351	283	2	the	the	DET
ftr-351	283	3	origins	origin	NOUN
ftr-351	283	4	of	of	ADP
ftr-351	283	5	concepts	concept	NOUN
ftr-351	283	6	and	and	CCONJ
ftr-351	283	7	expressions	expression	NOUN
ftr-351	283	8	used	use	VERB
ftr-351	283	9	in	in	ADP
ftr-351	283	10	the	the	DET
ftr-351	283	11	oecd	oecd	PROPN
ftr-351	283	12	model	model	NOUN
ftr-351	283	13	and	and	CCONJ
ftr-351	283	14	their	their	PRON
ftr-351	283	15	adoption	adoption	NOUN
ftr-351	283	16	by	by	ADP
ftr-351	283	17	states	state	NOUN
ftr-351	283	18	"	"	PUNCT
ftr-351	283	19	[	[	X
ftr-351	283	20	2006	2006	NUM
ftr-351	283	21	]	]	X
ftr-351	283	22	btr	btr	PROPN
ftr-351	283	23	695	695	NUM
ftr-351	283	24	,	,	PUNCT
ftr-351	283	25	718	718	NUM
ftr-351	283	26	(	(	PUNCT
ftr-351	283	27	for	for	ADP
ftr-351	283	28	the	the	DET
ftr-351	283	29	following	follow	VERB
ftr-351	283	30	earlier	early	ADJ
ftr-351	283	31	use	use	NOUN
ftr-351	283	32	in	in	ADP
ftr-351	283	33	domestic	domestic	ADJ
ftr-351	283	34	law	law	NOUN
ftr-351	283	35	)	)	PUNCT
ftr-351	283	36	.	.	PUNCT
ftr-351	284	1	centre	centre	NOUN
ftr-351	284	2	of	of	ADP
ftr-351	284	3	economic	economic	ADJ
ftr-351	284	4	(	(	PUNCT
ftr-351	284	5	but	but	CCONJ
ftr-351	284	6	not	not	PART
ftr-351	284	7	personal	personal	ADJ
ftr-351	284	8	)	)	PUNCT
ftr-351	284	9	interests	interest	NOUN
ftr-351	284	10	is	be	AUX
ftr-351	284	11	one	one	NUM
ftr-351	284	12	of	of	ADP
ftr-351	284	13	the	the	DET
ftr-351	284	14	tests	test	NOUN
ftr-351	284	15	for	for	ADP
ftr-351	284	16	residence	residence	NOUN
ftr-351	284	17	in	in	ADP
ftr-351	284	18	france	france	PROPN
ftr-351	284	19	(	(	PUNCT
ftr-351	284	20	law	law	NOUN
ftr-351	284	21	of	of	ADP
ftr-351	284	22	dec	dec	PROPN
ftr-351	284	23	.	.	PROPN
ftr-351	284	24	29	29	NUM
ftr-351	284	25	,	,	PUNCT
ftr-351	284	26	1976	1976	NUM
ftr-351	284	27	(	(	PUNCT
ftr-351	284	28	law	law	NOUN
ftr-351	284	29	no.76	no.76	PROPN
ftr-351	284	30	-	-	PUNCT
ftr-351	284	31	1234	1234	NUM
ftr-351	284	32	)	)	PUNCT
ftr-351	284	33	)	)	PUNCT
ftr-351	284	34	,	,	PUNCT
ftr-351	284	35	and	and	CCONJ
ftr-351	284	36	centre	centre	NOUN
ftr-351	284	37	of	of	ADP
ftr-351	284	38	personal	personal	ADJ
ftr-351	284	39	interests	interest	NOUN
ftr-351	284	40	is	be	AUX
ftr-351	284	41	used	use	VERB
ftr-351	284	42	in	in	ADP
ftr-351	284	43	case	case	NOUN
ftr-351	284	44	law	law	NOUN
ftr-351	284	45	in	in	ADP
ftr-351	284	46	belgium	belgium	PROPN
ftr-351	284	47	(	(	PUNCT
ftr-351	284	48	mitchell	mitchell	PROPN
ftr-351	284	49	b	b	PROPN
ftr-351	284	50	carroll	carroll	PROPN
ftr-351	284	51	,	,	PUNCT
ftr-351	284	52	taxation	taxation	NOUN
ftr-351	284	53	of	of	ADP
ftr-351	284	54	foreign	foreign	ADJ
ftr-351	284	55	and	and	CCONJ
ftr-351	284	56	national	national	ADJ
ftr-351	284	57	enterprises	enterprise	NOUN
ftr-351	284	58	(	(	PUNCT
ftr-351	284	59	league	league	NOUN
ftr-351	284	60	of	of	ADP
ftr-351	284	61	nations	nation	NOUN
ftr-351	284	62	,	,	PUNCT
ftr-351	284	63	geneva	geneva	PROPN
ftr-351	284	64	,	,	PUNCT
ftr-351	284	65	vol	vol	NOUN
ftr-351	284	66	.	.	PROPN
ftr-351	284	67	2	2	NUM
ftr-351	284	68	(	(	PUNCT
ftr-351	284	69	1933	1933	NUM
ftr-351	284	70	)	)	PUNCT
ftr-351	284	71	at	at	ADP
ftr-351	284	72	49	49	NUM
ftr-351	284	73	.	.	PUNCT
ftr-351	285	1	r.	r.	PROPN
ftr-351	285	2	zondervan	zondervan	PROPN
ftr-351	285	3	,	,	PUNCT
ftr-351	285	4	les	les	X
ftr-351	285	5	impdts	impdts	X
ftr-351	285	6	sur	sur	PROPN
ftr-351	285	7	les	les	X
ftr-351	285	8	revenus	revenus	PROPN
ftr-351	285	9	et	et	PROPN
ftr-351	285	10	l'extranditd	l'extranditd	PROPN
ftr-351	285	11	,	,	PUNCT
ftr-351	285	12	(	(	PUNCT
ftr-351	285	13	ets	et	NOUN
ftr-351	285	14	.	.	PUNCT
ftr-351	285	15	pauwels	pauwel	NOUN
ftr-351	285	16	,	,	PUNCT
ftr-351	285	17	brussels	brussels	PROPN
ftr-351	285	18	,	,	PUNCT
ftr-351	285	19	1967	1967	NUM
ftr-351	285	20	)	)	PUNCT
ftr-351	285	21	,	,	PUNCT
ftr-351	285	22	at	at	ADP
ftr-351	285	23	92	92	NUM
ftr-351	285	24	)	)	PUNCT
ftr-351	285	25	;	;	PUNCT
ftr-351	285	26	netherlands	netherlands	PROPN
ftr-351	285	27	practice	practice	NOUN
ftr-351	285	28	used	use	VERB
ftr-351	285	29	to	to	PART
ftr-351	285	30	take	take	VERB
ftr-351	285	31	into	into	ADP
ftr-351	285	32	account	account	NOUN
ftr-351	285	33	both	both	DET
ftr-351	285	34	factors	factor	NOUN
ftr-351	285	35	as	as	ADP
ftr-351	285	36	one	one	NUM
ftr-351	285	37	of	of	ADP
ftr-351	285	38	its	its	PRON
ftr-351	285	39	tests	test	NOUN
ftr-351	285	40	for	for	ADP
ftr-351	285	41	residence	residence	NOUN
ftr-351	285	42	:	:	PUNCT
ftr-351	285	43	"	"	PUNCT
ftr-351	285	44	the	the	DET
ftr-351	285	45	place	place	NOUN
ftr-351	285	46	where	where	SCONJ
ftr-351	285	47	his	his	PRON
ftr-351	285	48	activities	activity	NOUN
ftr-351	285	49	(	(	PUNCT
ftr-351	285	50	profit	profit	NOUN
ftr-351	285	51	-	-	PUNCT
ftr-351	285	52	seeking	seeking	NOUN
ftr-351	285	53	and	and	CCONJ
ftr-351	285	54	other	other	ADJ
ftr-351	285	55	)	)	PUNCT
ftr-351	285	56	and	and	CCONJ
ftr-351	285	57	recreation	recreation	NOUN
ftr-351	285	58	are	be	AUX
ftr-351	285	59	centered	center	VERB
ftr-351	285	60	"	"	PUNCT
ftr-351	285	61	mitchell	mitchell	PROPN
ftr-351	285	62	b	b	PROPN
ftr-351	285	63	carroll	carroll	PROPN
ftr-351	285	64	,	,	PUNCT
ftr-351	285	65	supra	supra	NOUN
ftr-351	285	66	,	,	PUNCT
ftr-351	285	67	vol	vol	NOUN
ftr-351	285	68	.	.	NOUN
ftr-351	285	69	2	2	NUM
ftr-351	285	70	at	at	ADP
ftr-351	285	71	340	340	NUM
ftr-351	285	72	.	.	PUNCT
ftr-351	286	1	an	an	DET
ftr-351	286	2	early	early	ADJ
ftr-351	286	3	treaty	treaty	NOUN
ftr-351	286	4	use	use	NOUN
ftr-351	286	5	is	be	AUX
ftr-351	286	6	germany	germany	PROPN
ftr-351	286	7	-	-	PUNCT
ftr-351	286	8	sweden	sweden	PROPN
ftr-351	286	9	(	(	PUNCT
ftr-351	286	10	1928	1928	NUM
ftr-351	286	11	)	)	PUNCT
ftr-351	286	12	referring	refer	VERB
ftr-351	286	13	to	to	ADP
ftr-351	286	14	the	the	DET
ftr-351	286	15	taxpayer	taxpayer	NOUN
ftr-351	286	16	's	's	PART
ftr-351	286	17	interests	interest	NOUN
ftr-351	286	18	being	be	AUX
ftr-351	286	19	centered	center	VERB
ftr-351	286	20	in	in	ADP
ftr-351	286	21	one	one	NUM
ftr-351	286	22	place	place	NOUN
ftr-351	286	23	,	,	PUNCT
ftr-351	286	24	and	and	CCONJ
ftr-351	286	25	also	also	ADV
ftr-351	286	26	germany	germany	PROPN
ftr-351	286	27	-	-	PUNCT
ftr-351	286	28	sweden	sweden	PROPN
ftr-351	286	29	(	(	PUNCT
ftr-351	286	30	1928	1928	NUM
ftr-351	286	31	)	)	PUNCT
ftr-351	286	32	,	,	PUNCT
ftr-351	286	33	france	france	PROPN
ftr-351	286	34	-	-	PUNCT
ftr-351	286	35	sweden	sweden	PROPN
ftr-351	286	36	(	(	PUNCT
ftr-351	286	37	1936	1936	NUM
ftr-351	286	38	)	)	PUNCT
ftr-351	286	39	where	where	SCONJ
ftr-351	286	40	the	the	DET
ftr-351	286	41	state	state	NOUN
ftr-351	286	42	in	in	ADP
ftr-351	286	43	which	which	PRON
ftr-351	286	44	the	the	DET
ftr-351	286	45	taxpayer	taxpayer	NOUN
ftr-351	286	46	's	's	PART
ftr-351	286	47	interests	interest	NOUN
ftr-351	286	48	are	be	AUX
ftr-351	286	49	centered	center	VERB
ftr-351	286	50	is	be	AUX
ftr-351	286	51	the	the	DET
ftr-351	286	52	first	first	ADJ
ftr-351	286	53	test	test	NOUN
ftr-351	286	54	for	for	ADP
ftr-351	286	55	resolving	resolve	VERB
ftr-351	286	56	dual	dual	ADJ
ftr-351	286	57	residence	residence	NOUN
ftr-351	286	58	,	,	PUNCT
ftr-351	286	59	followed	follow	VERB
ftr-351	286	60	by	by	ADP
ftr-351	286	61	nationality	nationality	NOUN
ftr-351	286	62	.	.	PUNCT
ftr-351	287	1	18	18	NUM
ftr-351	288	1	[	[	X
ftr-351	288	2	vol	vol	NOUN
ftr-351	288	3	10:1	10:1	NUM
ftr-351	288	4	understanding	understand	VERB
ftr-351	288	5	the	the	DET
ftr-351	288	6	oecd	oecd	PROPN
ftr-351	288	7	model	model	PROPN
ftr-351	288	8	tax	tax	PROPN
ftr-351	288	9	convention	convention	NOUN
ftr-351	288	10	relations	relation	NOUN
ftr-351	288	11	.	.	PUNCT
ftr-351	288	12	"	"	PUNCT
ftr-351	289	1	they	they	PRON
ftr-351	289	2	decided	decide	VERB
ftr-351	289	3	against	against	ADP
ftr-351	289	4	(	(	PUNCT
ftr-351	289	5	1	1	NUM
ftr-351	289	6	)	)	PUNCT
ftr-351	289	7	and	and	CCONJ
ftr-351	289	8	it	it	PRON
ftr-351	289	9	looked	look	VERB
ftr-351	289	10	as	as	SCONJ
ftr-351	289	11	if	if	SCONJ
ftr-351	289	12	they	they	PRON
ftr-351	289	13	had	have	AUX
ftr-351	289	14	chosen	choose	VERB
ftr-351	289	15	(	(	PUNCT
ftr-351	289	16	3	3	NUM
ftr-351	289	17	)	)	PUNCT
ftr-351	289	18	by	by	ADP
ftr-351	289	19	adopting	adopt	VERB
ftr-351	289	20	this	this	DET
ftr-351	289	21	reference	reference	NOUN
ftr-351	289	22	to	to	ADP
ftr-351	289	23	personal	personal	ADJ
ftr-351	289	24	relations	relation	NOUN
ftr-351	289	25	only	only	ADV
ftr-351	289	26	.	.	PUNCT
ftr-351	290	1	the	the	DET
ftr-351	290	2	fiscal	fiscal	ADJ
ftr-351	290	3	committee	committee	NOUN
ftr-351	290	4	,	,	PUNCT
ftr-351	290	5	which	which	PRON
ftr-351	290	6	seems	seem	VERB
ftr-351	290	7	to	to	PART
ftr-351	290	8	have	have	AUX
ftr-351	290	9	adopted	adopt	VERB
ftr-351	290	10	its	its	PRON
ftr-351	290	11	now	now	ADV
ftr-351	290	12	familiar	familiar	ADJ
ftr-351	290	13	preference	preference	NOUN
ftr-351	290	14	for	for	ADP
ftr-351	290	15	changing	change	VERB
ftr-351	290	16	the	the	DET
ftr-351	290	17	commentary	commentary	NOUN
ftr-351	290	18	rather	rather	ADV
ftr-351	290	19	than	than	ADP
ftr-351	290	20	the	the	DET
ftr-351	290	21	article	article	NOUN
ftr-351	290	22	even	even	ADV
ftr-351	290	23	while	while	SCONJ
ftr-351	290	24	the	the	DET
ftr-351	290	25	article	article	NOUN
ftr-351	290	26	was	be	AUX
ftr-351	290	27	being	be	AUX
ftr-351	290	28	drafted	draft	VERB
ftr-351	290	29	,	,	PUNCT
ftr-351	290	30	said	say	VERB
ftr-351	290	31	that	that	SCONJ
ftr-351	290	32	the	the	DET
ftr-351	290	33	commentary	commentary	NOUN
ftr-351	290	34	should	should	AUX
ftr-351	290	35	state	state	VERB
ftr-351	290	36	that	that	SCONJ
ftr-351	290	37	personal	personal	ADJ
ftr-351	290	38	relations	relation	NOUN
ftr-351	290	39	covered	cover	VERB
ftr-351	290	40	both	both	DET
ftr-351	290	41	family	family	NOUN
ftr-351	290	42	and	and	CCONJ
ftr-351	290	43	economic	economic	ADJ
ftr-351	290	44	connections.67	connections.67	NOUN
ftr-351	290	45	the	the	DET
ftr-351	290	46	working	work	VERB
ftr-351	290	47	party	party	NOUN
ftr-351	290	48	did	do	VERB
ftr-351	290	49	this	this	PRON
ftr-351	290	50	and	and	CCONJ
ftr-351	290	51	its	its	PRON
ftr-351	290	52	commentary	commentary	NOUN
ftr-351	290	53	was	be	AUX
ftr-351	290	54	:	:	PUNCT
ftr-351	290	55	"	"	PUNCT
ftr-351	290	56	this	this	DET
ftr-351	290	57	term	term	NOUN
ftr-351	290	58	[	[	X
ftr-351	290	59	personal	personal	ADJ
ftr-351	290	60	relations	relation	NOUN
ftr-351	290	61	]	]	PUNCT
ftr-351	290	62	being	be	AUX
ftr-351	290	63	understood	understand	VERB
ftr-351	290	64	as	as	ADP
ftr-351	290	65	the	the	DET
ftr-351	290	66	centre	centre	NOUN
ftr-351	290	67	of	of	ADP
ftr-351	290	68	vital	vital	ADJ
ftr-351	290	69	interests	interest	NOUN
ftr-351	290	70	and	and	CCONJ
ftr-351	290	71	covering	cover	VERB
ftr-351	290	72	both	both	CCONJ
ftr-351	290	73	family	family	NOUN
ftr-351	290	74	and	and	CCONJ
ftr-351	290	75	economic	economic	ADJ
ftr-351	290	76	relations	relation	NOUN
ftr-351	290	77	.	.	PUNCT
ftr-351	291	1	"68	"68	NOUN
ftr-351	292	1	the	the	DET
ftr-351	292	2	fiscal	fiscal	ADJ
ftr-351	292	3	committee	committee	NOUN
ftr-351	292	4	then	then	ADV
ftr-351	292	5	rightly	rightly	ADV
ftr-351	292	6	changed	change	VERB
ftr-351	292	7	the	the	DET
ftr-351	292	8	wording	wording	NOUN
ftr-351	292	9	of	of	ADP
ftr-351	292	10	the	the	DET
ftr-351	292	11	article	article	NOUN
ftr-351	292	12	to	to	ADP
ftr-351	292	13	"	"	PUNCT
ftr-351	292	14	personal	personal	ADJ
ftr-351	292	15	and	and	CCONJ
ftr-351	292	16	economic	economic	ADJ
ftr-351	292	17	relations,"69	relations,"69	NOUN
ftr-351	292	18	and	and	CCONJ
ftr-351	292	19	the	the	DET
ftr-351	292	20	commentary	commentary	NOUN
ftr-351	292	21	became	become	VERB
ftr-351	292	22	:	:	PUNCT
ftr-351	292	23	"	"	PUNCT
ftr-351	292	24	the	the	DET
ftr-351	292	25	state	state	NOUN
ftr-351	292	26	with	with	ADP
ftr-351	292	27	which	which	PRON
ftr-351	292	28	his	his	PRON
ftr-351	292	29	personal	personal	ADJ
ftr-351	292	30	and	and	CCONJ
ftr-351	292	31	economic	economic	ADJ
ftr-351	292	32	relations	relation	NOUN
ftr-351	292	33	are	be	AUX
ftr-351	292	34	closest	close	ADJ
ftr-351	292	35	,	,	PUNCT
ftr-351	292	36	this	this	PRON
ftr-351	292	37	being	be	AUX
ftr-351	292	38	understood	understand	VERB
ftr-351	292	39	as	as	ADP
ftr-351	292	40	the	the	DET
ftr-351	292	41	centre	centre	NOUN
ftr-351	292	42	of	of	ADP
ftr-351	292	43	vital	vital	ADJ
ftr-351	292	44	interests	interest	NOUN
ftr-351	292	45	.	.	PUNCT
ftr-351	293	1	"70	"70	X
ftr-351	293	2	the	the	DET
ftr-351	293	3	third	third	ADJ
ftr-351	293	4	tie	tie	NOUN
ftr-351	293	5	-	-	PUNCT
ftr-351	293	6	breaker	breaker	NOUN
ftr-351	293	7	(	(	PUNCT
ftr-351	293	8	habitual	habitual	ADJ
ftr-351	293	9	abode	abode	NOUN
ftr-351	293	10	)	)	PUNCT
ftr-351	293	11	is	be	AUX
ftr-351	293	12	the	the	DET
ftr-351	293	13	most	most	ADV
ftr-351	293	14	puzzling	puzzling	ADJ
ftr-351	293	15	in	in	ADP
ftr-351	293	16	english	english	PROPN
ftr-351	293	17	.	.	PUNCT
ftr-351	294	1	the	the	DET
ftr-351	294	2	working	work	VERB
ftr-351	294	3	party	party	NOUN
ftr-351	294	4	started	start	VERB
ftr-351	294	5	by	by	ADP
ftr-351	294	6	quoting	quote	VERB
ftr-351	294	7	the	the	DET
ftr-351	294	8	netherlands	netherlands	PROPN
ftr-351	294	9	-	-	PUNCT
ftr-351	294	10	switzerland	switzerland	PROPN
ftr-351	294	11	treaty	treaty	NOUN
ftr-351	294	12	(	(	PUNCT
ftr-351	294	13	1951	1951	NUM
ftr-351	294	14	)	)	PUNCT
ftr-351	294	15	,	,	PUNCT
ftr-351	294	16	the	the	DET
ftr-351	294	17	original	original	ADJ
ftr-351	294	18	languages	language	NOUN
ftr-351	294	19	of	of	ADP
ftr-351	294	20	which	which	PRON
ftr-351	294	21	are	be	AUX
ftr-351	294	22	dutch	dutch	ADJ
ftr-351	294	23	and	and	CCONJ
ftr-351	294	24	french	french	ADJ
ftr-351	294	25	,	,	PUNCT
ftr-351	294	26	and	and	CCONJ
ftr-351	294	27	so	so	ADV
ftr-351	294	28	the	the	DET
ftr-351	294	29	english	english	PROPN
ftr-351	294	30	is	be	AUX
ftr-351	294	31	a	a	DET
ftr-351	294	32	translation	translation	NOUN
ftr-351	294	33	:	:	PUNCT
ftr-351	294	34	...	...	PUNCT
ftr-351	294	35	in	in	ADP
ftr-351	294	36	the	the	DET
ftr-351	294	37	place	place	NOUN
ftr-351	294	38	where	where	SCONJ
ftr-351	294	39	he	he	PRON
ftr-351	294	40	regularly	regularly	ADV
ftr-351	294	41	resides	reside	VERB
ftr-351	294	42	(	(	PUNCT
ftr-351	294	43	oi	oi	INTJ
ftr-351	294	44	elle	elle	X
ftr-351	294	45	sdjourne	sdjourne	PROPN
ftr-351	294	46	de	de	X
ftr-351	294	47	fagon	fagon	PROPN
ftr-351	294	48	durable).7	durable).7	PROPN
ftr-351	294	49	'	'	PUNCT
ftr-351	294	50	for	for	ADP
ftr-351	294	51	the	the	DET
ftr-351	294	52	purposes	purpose	NOUN
ftr-351	294	53	of	of	ADP
ftr-351	294	54	this	this	DET
ftr-351	294	55	provision	provision	NOUN
ftr-351	294	56	a	a	DET
ftr-351	294	57	person	person	NOUN
ftr-351	294	58	shall	shall	AUX
ftr-351	294	59	be	be	AUX
ftr-351	294	60	deemed	deem	VERB
ftr-351	294	61	to	to	PART
ftr-351	294	62	be	be	AUX
ftr-351	294	63	regularly	regularly	ADV
ftr-351	294	64	resident	resident	ADJ
ftr-351	294	65	in	in	ADP
ftr-351	294	66	the	the	DET
ftr-351	294	67	place	place	NOUN
ftr-351	294	68	in	in	ADP
ftr-351	294	69	which	which	PRON
ftr-351	294	70	he	he	PRON
ftr-351	294	71	resides	reside	VERB
ftr-351	294	72	in	in	ADP
ftr-351	294	73	such	such	ADJ
ftr-351	294	74	manner	manner	NOUN
ftr-351	294	75	as	as	SCONJ
ftr-351	294	76	to	to	PART
ftr-351	294	77	indicate	indicate	VERB
ftr-351	294	78	that	that	SCONJ
ftr-351	294	79	he	he	PRON
ftr-351	294	80	does	do	AUX
ftr-351	294	81	not	not	PART
ftr-351	294	82	intend	intend	VERB
ftr-351	294	83	to	to	PART
ftr-351	294	84	remain	remain	VERB
ftr-351	294	85	in	in	ADP
ftr-351	294	86	the	the	DET
ftr-351	294	87	place	place	NOUN
ftr-351	294	88	only	only	ADV
ftr-351	294	89	temporarily	temporarily	ADV
ftr-351	294	90	.	.	PUNCT
ftr-351	295	1	(	(	PUNCT
ftr-351	295	2	une	une	PROPN
ftr-351	295	3	personne	personne	NOUN
ftr-351	295	4	sdjourne	sdjourne	NOUN
ftr-351	295	5	de	de	ADP
ftr-351	295	6	fagon	fagon	PROPN
ftr-351	295	7	durable	durable	ADJ
ftr-351	295	8	,	,	PUNCT
ftr-351	295	9	au	au	X
ftr-351	295	10	sens	sens	X
ftr-351	295	11	de	de	X
ftr-351	295	12	cette	cette	PROPN
ftr-351	295	13	disposition	disposition	NOUN
ftr-351	295	14	,	,	PUNCT
ftr-351	295	15	la	la	DET
ftr-351	295	16	oil	oil	NOUN
ftr-351	295	17	elle	elle	X
ftr-351	295	18	riside	riside	PROPN
ftr-351	295	19	d'une	d'une	PROPN
ftr-351	295	20	manidre	manidre	PROPN
ftr-351	295	21	qui	qui	X
ftr-351	295	22	permet	permet	X
ftr-351	295	23	de	de	X
ftr-351	295	24	conclure	conclure	PROPN
ftr-351	295	25	qu'elle	qu'elle	PROPN
ftr-351	295	26	a	a	DET
ftr-351	295	27	l'intention	l'intention	PROPN
ftr-351	295	28	de	de	X
ftr-351	295	29	ne	ne	PROPN
ftr-351	295	30	pas	pas	PROPN
ftr-351	295	31	demeurer	demeurer	PROPN
ftr-351	295	32	en	en	PROPN
ftr-351	295	33	cet	cet	PROPN
ftr-351	295	34	endroit	endroit	X
ftr-351	295	35	de	de	PROPN
ftr-351	295	36	fagon	fagon	PROPN
ftr-351	295	37	passagre	passagre	PROPN
ftr-351	295	38	seulement.)7	seulement.)7	PROPN
ftr-351	295	39	2	2	NUM
ftr-351	295	40	66	66	NUM
ftr-351	295	41	.	.	PUNCT
ftr-351	296	1	fc	fc	PROPN
ftr-351	296	2	/	/	SYM
ftr-351	296	3	wp2(56	wp2(56	PROPN
ftr-351	296	4	)	)	PUNCT
ftr-351	296	5	1	1	NUM
ftr-351	296	6	(	(	PUNCT
ftr-351	296	7	oct	oct	PROPN
ftr-351	296	8	.	.	PROPN
ftr-351	296	9	2	2	NUM
ftr-351	296	10	,	,	PUNCT
ftr-351	296	11	1956	1956	NUM
ftr-351	296	12	)	)	PUNCT
ftr-351	296	13	,	,	PUNCT
ftr-351	296	14	at	at	ADP
ftr-351	296	15	4	4	NUM
ftr-351	296	16	.	.	NOUN
ftr-351	296	17	67	67	NUM
ftr-351	296	18	.	.	PUNCT
ftr-351	296	19	fc	fc	PROPN
ftr-351	296	20	/	/	SYM
ftr-351	296	21	m	m	PROPN
ftr-351	296	22	(	(	PUNCT
ftr-351	296	23	58	58	NUM
ftr-351	296	24	)	)	PUNCT
ftr-351	296	25	1	1	NUM
ftr-351	296	26	(	(	PUNCT
ftr-351	296	27	jan	jan	PROPN
ftr-351	296	28	.	.	PROPN
ftr-351	296	29	6	6	NUM
ftr-351	296	30	,	,	PUNCT
ftr-351	296	31	1958	1958	NUM
ftr-351	296	32	)	)	PUNCT
ftr-351	296	33	,	,	PUNCT
ftr-351	296	34	at	at	ADP
ftr-351	296	35	3	3	NUM
ftr-351	296	36	.	.	PROPN
ftr-351	296	37	68	68	NUM
ftr-351	296	38	.	.	PUNCT
ftr-351	296	39	fc	fc	X
ftr-351	296	40	/	/	SYM
ftr-351	296	41	wp2(58	wp2(58	NOUN
ftr-351	296	42	)	)	PUNCT
ftr-351	296	43	1	1	NUM
ftr-351	296	44	(	(	PUNCT
ftr-351	296	45	jan.10	jan.10	NOUN
ftr-351	296	46	,	,	PUNCT
ftr-351	296	47	1958	1958	NUM
ftr-351	296	48	)	)	PUNCT
ftr-351	296	49	,	,	PUNCT
ftr-351	296	50	at	at	ADP
ftr-351	296	51	5	5	NUM
ftr-351	296	52	.	.	PUNCT
ftr-351	296	53	69	69	NUM
ftr-351	296	54	.	.	PUNCT
ftr-351	297	1	fc	fc	X
ftr-351	297	2	/	/	SYM
ftr-351	297	3	m	m	PROPN
ftr-351	297	4	(	(	PUNCT
ftr-351	297	5	58	58	NUM
ftr-351	297	6	)	)	SYM
ftr-351	297	7	2	2	NUM
ftr-351	297	8	(	(	PUNCT
ftr-351	297	9	mar	mar	PROPN
ftr-351	297	10	.	.	PROPN
ftr-351	297	11	29	29	NUM
ftr-351	297	12	,	,	PUNCT
ftr-351	297	13	1958	1958	NUM
ftr-351	297	14	)	)	PUNCT
ftr-351	297	15	,	,	PUNCT
ftr-351	297	16	at	at	ADP
ftr-351	297	17	5	5	NUM
ftr-351	297	18	.	.	PUNCT
ftr-351	297	19	70	70	NUM
ftr-351	297	20	.	.	PUNCT
ftr-351	298	1	fc	fc	PROPN
ftr-351	298	2	(	(	PUNCT
ftr-351	298	3	58	58	NUM
ftr-351	298	4	)	)	SYM
ftr-351	298	5	2	2	NUM
ftr-351	298	6	(	(	PUNCT
ftr-351	298	7	1st	1st	ADJ
ftr-351	298	8	revision	revision	NOUN
ftr-351	298	9	)	)	PUNCT
ftr-351	298	10	part	part	NOUN
ftr-351	298	11	ii	ii	PROPN
ftr-351	298	12	annex	annex	VERB
ftr-351	298	13	c	c	PROPN
ftr-351	298	14	(	(	PUNCT
ftr-351	298	15	feb	feb	PROPN
ftr-351	298	16	.	.	PROPN
ftr-351	298	17	13	13	NUM
ftr-351	298	18	,	,	PUNCT
ftr-351	298	19	1958	1958	NUM
ftr-351	298	20	)	)	PUNCT
ftr-351	298	21	,	,	PUNCT
ftr-351	298	22	at	at	ADP
ftr-351	298	23	18	18	NUM
ftr-351	298	24	.	.	PUNCT
ftr-351	299	1	71	71	NUM
ftr-351	299	2	.	.	PUNCT
ftr-351	300	1	the	the	DET
ftr-351	300	2	ibfd	ibfd	ADJ
ftr-351	300	3	unofficial	unofficial	ADJ
ftr-351	300	4	english	english	ADJ
ftr-351	300	5	translation	translation	NOUN
ftr-351	300	6	says	say	VERB
ftr-351	300	7	"	"	PUNCT
ftr-351	300	8	permanently	permanently	ADV
ftr-351	300	9	resides	reside	VERB
ftr-351	300	10	.	.	PUNCT
ftr-351	300	11	"	"	PUNCT
ftr-351	301	1	72	72	NUM
ftr-351	301	2	.	.	PUNCT
ftr-351	301	3	fciwp2(56	fciwp2(56	X
ftr-351	301	4	)	)	PUNCT
ftr-351	301	5	1	1	NUM
ftr-351	301	6	annex	annex	VERB
ftr-351	301	7	a	a	PRON
ftr-351	301	8	(	(	PUNCT
ftr-351	301	9	oct	oct	PROPN
ftr-351	301	10	.	.	PROPN
ftr-351	301	11	2	2	NUM
ftr-351	301	12	,	,	PUNCT
ftr-351	301	13	1956	1956	NUM
ftr-351	301	14	)	)	PUNCT
ftr-351	301	15	,	,	PUNCT
ftr-351	301	16	at	at	ADP
ftr-351	301	17	9	9	NUM
ftr-351	301	18	.	.	PUNCT
ftr-351	302	1	an	an	DET
ftr-351	302	2	early	early	ADJ
ftr-351	302	3	similar	similar	ADJ
ftr-351	302	4	use	use	NOUN
ftr-351	302	5	is	be	AUX
ftr-351	302	6	hungary	hungary	PROPN
ftr-351	302	7	-	-	PUNCT
ftr-351	302	8	sweden	sweden	PROPN
ftr-351	302	9	(	(	PUNCT
ftr-351	302	10	1936	1936	NUM
ftr-351	302	11	)	)	PUNCT
ftr-351	302	12	in	in	ADP
ftr-351	302	13	which	which	PRON
ftr-351	302	14	treaty	treaty	NOUN
ftr-351	302	15	residence	residence	NOUN
ftr-351	302	16	is	be	AUX
ftr-351	302	17	defined	define	VERB
ftr-351	302	18	as	as	ADP
ftr-351	302	19	the	the	DET
ftr-351	302	20	place	place	NOUN
ftr-351	302	21	where	where	SCONJ
ftr-351	302	22	the	the	DET
ftr-351	302	23	taxpayer	taxpayer	NOUN
ftr-351	302	24	has	have	VERB
ftr-351	302	25	his	his	PRON
ftr-351	302	26	permanent	permanent	ADJ
ftr-351	302	27	home	home	NOUN
ftr-351	302	28	,	,	PUNCT
ftr-351	302	29	or	or	CCONJ
ftr-351	302	30	if	if	SCONJ
ftr-351	302	31	there	there	PRON
ftr-351	302	32	is	be	VERB
ftr-351	302	33	no	no	DET
ftr-351	302	34	permanent	permanent	ADJ
ftr-351	302	35	home	home	NOUN
ftr-351	302	36	in	in	ADP
ftr-351	302	37	either	either	PRON
ftr-351	302	38	state	state	NOUN
ftr-351	302	39	the	the	DET
ftr-351	302	40	place	place	NOUN
ftr-351	302	41	where	where	SCONJ
ftr-351	302	42	they	they	PRON
ftr-351	302	43	permanently	permanently	ADV
ftr-351	302	44	reside	reside	VERB
ftr-351	302	45	,	,	PUNCT
ftr-351	302	46	defined	define	VERB
ftr-351	302	47	as	as	ADP
ftr-351	302	48	"	"	PUNCT
ftr-351	302	49	residence	residence	NOUN
ftr-351	302	50	in	in	ADP
ftr-351	302	51	any	any	DET
ftr-351	302	52	given	give	VERB
ftr-351	302	53	place	place	NOUN
ftr-351	302	54	in	in	ADP
ftr-351	302	55	the	the	DET
ftr-351	302	56	said	say	VERB
ftr-351	302	57	state	state	NOUN
ftr-351	302	58	in	in	ADP
ftr-351	302	59	circumstances	circumstance	NOUN
ftr-351	302	60	which	which	PRON
ftr-351	302	61	warrant	warrant	VERB
ftr-351	302	62	the	the	DET
ftr-351	302	63	presumption	presumption	NOUN
ftr-351	302	64	that	that	SCONJ
ftr-351	302	65	such	such	ADJ
ftr-351	302	66	residence	residence	NOUN
ftr-351	302	67	is	be	AUX
ftr-351	302	68	not	not	PART
ftr-351	302	69	intended	intend	VERB
ftr-351	302	70	to	to	PART
ftr-351	302	71	be	be	AUX
ftr-351	302	72	temporary	temporary	ADJ
ftr-351	302	73	only	only	ADV
ftr-351	302	74	.	.	PUNCT
ftr-351	302	75	"	"	PUNCT
ftr-351	303	1	some	some	DET
ftr-351	303	2	italian	italian	ADJ
ftr-351	303	3	treaties	treaty	NOUN
ftr-351	303	4	from	from	ADP
ftr-351	303	5	the	the	DET
ftr-351	303	6	1920s	1920s	NUM
ftr-351	303	7	use	use	VERB
ftr-351	303	8	similar	similar	ADJ
ftr-351	303	9	expressions	expression	NOUN
ftr-351	303	10	,	,	PUNCT
ftr-351	303	11	including	include	VERB
ftr-351	303	12	the	the	DET
ftr-351	303	13	treaties	treaty	NOUN
ftr-351	303	14	with	with	ADP
ftr-351	303	15	austria	austria	PROPN
ftr-351	303	16	(	(	PUNCT
ftr-351	303	17	1922	1922	NUM
ftr-351	303	18	)	)	PUNCT
ftr-351	303	19	,	,	PUNCT
ftr-351	303	20	hungary	hungary	PROPN
ftr-351	303	21	(	(	PUNCT
ftr-351	303	22	1925	1925	NUM
ftr-351	303	23	)	)	PUNCT
ftr-351	303	24	(	(	PUNCT
ftr-351	303	25	which	which	PRON
ftr-351	303	26	includes	include	VERB
ftr-351	303	27	the	the	DET
ftr-351	303	28	explanatory	explanatory	ADJ
ftr-351	303	29	sentence	sentence	NOUN
ftr-351	303	30	)	)	PUNCT
ftr-351	303	31	,	,	PUNCT
ftr-351	303	32	germany	germany	PROPN
ftr-351	303	33	(	(	PUNCT
ftr-351	303	34	1925	1925	NUM
ftr-351	303	35	)	)	PUNCT
ftr-351	303	36	,	,	PUNCT
ftr-351	303	37	croatia	croatia	PROPN
ftr-351	303	38	(	(	PUNCT
ftr-351	303	39	1941	1941	NUM
ftr-351	303	40	):	):	PUNCT
ftr-351	303	41	see	see	VERB
ftr-351	303	42	avery	avery	PROPN
ftr-351	303	43	jones	jones	PROPN
ftr-351	303	44	et	et	PROPN
ftr-351	303	45	al	al	PROPN
ftr-351	304	1	"	"	PUNCT
ftr-351	304	2	the	the	DET
ftr-351	304	3	origins	origin	NOUN
ftr-351	304	4	of	of	ADP
ftr-351	304	5	concepts	concept	NOUN
ftr-351	304	6	and	and	CCONJ
ftr-351	304	7	expressions	expression	NOUN
ftr-351	304	8	used	use	VERB
ftr-351	304	9	in	in	ADP
ftr-351	304	10	the	the	DET
ftr-351	304	11	oecd	oecd	PROPN
ftr-351	304	12	model	model	NOUN
ftr-351	304	13	and	and	CCONJ
ftr-351	304	14	their	their	PRON
ftr-351	304	15	adoption	adoption	NOUN
ftr-351	304	16	by	by	ADP
ftr-351	304	17	states	state	NOUN
ftr-351	304	18	"	"	PUNCT
ftr-351	304	19	[	[	X
ftr-351	304	20	2006	2006	NUM
ftr-351	304	21	]	]	X
ftr-351	304	22	btr	btr	VERB
ftr-351	304	23	695	695	NUM
ftr-351	304	24	718	718	NUM
ftr-351	304	25	-	-	SYM
ftr-351	304	26	19	19	NUM
ftr-351	304	27	.	.	NOUN
ftr-351	304	28	2009	2009	NUM
ftr-351	304	29	]	]	SYM
ftr-351	304	30	19	19	NUM
ftr-351	304	31	florida	florida	PROPN
ftr-351	304	32	tax	tax	NOUN
ftr-351	304	33	review	review	NOUN
ftr-351	304	34	at	at	ADP
ftr-351	304	35	the	the	DET
ftr-351	304	36	next	next	ADJ
ftr-351	304	37	meeting	meeting	NOUN
ftr-351	304	38	the	the	DET
ftr-351	304	39	working	work	VERB
ftr-351	304	40	party	party	NOUN
ftr-351	304	41	considered	consider	VERB
ftr-351	304	42	a	a	DET
ftr-351	304	43	written	write	VERB
ftr-351	304	44	observation	observation	NOUN
ftr-351	304	45	by	by	ADP
ftr-351	304	46	the	the	DET
ftr-351	304	47	swiss	swiss	ADJ
ftr-351	304	48	delegation	delegation	NOUN
ftr-351	304	49	which	which	PRON
ftr-351	304	50	put	put	VERB
ftr-351	304	51	forward	forward	ADP
ftr-351	304	52	the	the	DET
ftr-351	304	53	same	same	ADJ
ftr-351	304	54	wording	wording	NOUN
ftr-351	304	55	in	in	ADP
ftr-351	304	56	french	french	NOUN
ftr-351	304	57	as	as	ADP
ftr-351	304	58	this	this	DET
ftr-351	304	59	treaty	treaty	NOUN
ftr-351	304	60	.	.	PUNCT
ftr-351	305	1	this	this	DET
ftr-351	305	2	time	time	NOUN
ftr-351	305	3	it	it	PRON
ftr-351	305	4	came	come	VERB
ftr-351	305	5	out	out	ADP
ftr-351	305	6	quite	quite	ADV
ftr-351	305	7	differently	differently	ADV
ftr-351	305	8	in	in	ADP
ftr-351	305	9	english	english	PROPN
ftr-351	305	10	in	in	ADP
ftr-351	305	11	the	the	DET
ftr-351	305	12	minutes	minute	NOUN
ftr-351	305	13	;	;	PUNCT
ftr-351	305	14	which	which	PRON
ftr-351	305	15	must	must	AUX
ftr-351	305	16	be	be	AUX
ftr-351	305	17	a	a	DET
ftr-351	305	18	translation	translation	NOUN
ftr-351	305	19	by	by	ADP
ftr-351	305	20	the	the	DET
ftr-351	305	21	working	working	NOUN
ftr-351	305	22	party	party	NOUN
ftr-351	305	23	,	,	PUNCT
ftr-351	305	24	or	or	CCONJ
ftr-351	305	25	an	an	DET
ftr-351	305	26	oecd	oecd	PROPN
ftr-351	305	27	translator	translator	NOUN
ftr-351	305	28	:	:	PUNCT
ftr-351	305	29	"	"	PUNCT
ftr-351	305	30	the	the	DET
ftr-351	305	31	place	place	NOUN
ftr-351	305	32	in	in	ADP
ftr-351	305	33	which	which	PRON
ftr-351	305	34	he	he	PRON
ftr-351	305	35	has	have	VERB
ftr-351	305	36	his	his	PRON
ftr-351	305	37	continuing	continue	VERB
ftr-351	305	38	abode	abode	NOUN
ftr-351	305	39	.	.	PUNCT
ftr-351	306	1	"7	"7	ADJ
ftr-351	306	2	3	3	NUM
ftr-351	306	3	that	that	PRON
ftr-351	306	4	is	be	AUX
ftr-351	306	5	not	not	PART
ftr-351	306	6	an	an	DET
ftr-351	306	7	expression	expression	NOUN
ftr-351	306	8	one	one	PRON
ftr-351	306	9	would	would	AUX
ftr-351	306	10	ever	ever	ADV
ftr-351	306	11	use	use	VERB
ftr-351	306	12	in	in	ADP
ftr-351	306	13	english	english	PROPN
ftr-351	306	14	and	and	CCONJ
ftr-351	306	15	it	it	PRON
ftr-351	306	16	is	be	AUX
ftr-351	306	17	much	much	ADV
ftr-351	306	18	less	less	ADV
ftr-351	306	19	clear	clear	ADJ
ftr-351	306	20	than	than	SCONJ
ftr-351	306	21	the	the	DET
ftr-351	306	22	previous	previous	ADJ
ftr-351	306	23	english	english	ADJ
ftr-351	306	24	version	version	NOUN
ftr-351	306	25	"	"	PUNCT
ftr-351	306	26	regularly	regularly	ADV
ftr-351	306	27	resides	reside	VERB
ftr-351	306	28	,	,	PUNCT
ftr-351	306	29	"	"	PUNCT
ftr-351	306	30	although	although	SCONJ
ftr-351	306	31	this	this	PRON
ftr-351	306	32	did	do	AUX
ftr-351	306	33	not	not	PART
ftr-351	306	34	matter	matter	VERB
ftr-351	306	35	in	in	ADP
ftr-351	306	36	view	view	NOUN
ftr-351	306	37	of	of	ADP
ftr-351	306	38	the	the	DET
ftr-351	306	39	explanatory	explanatory	ADJ
ftr-351	306	40	sentence	sentence	NOUN
ftr-351	306	41	that	that	PRON
ftr-351	306	42	followed	follow	VERB
ftr-351	306	43	:	:	PUNCT
ftr-351	306	44	"	"	PUNCT
ftr-351	306	45	a	a	DET
ftr-351	306	46	person	person	NOUN
ftr-351	306	47	has	have	VERB
ftr-351	306	48	his	his	PRON
ftr-351	306	49	continuing	continue	VERB
ftr-351	306	50	abode	abode	NOUN
ftr-351	306	51	in	in	ADP
ftr-351	306	52	the	the	DET
ftr-351	306	53	state	state	NOUN
ftr-351	306	54	in	in	ADP
ftr-351	306	55	which	which	PRON
ftr-351	306	56	he	he	PRON
ftr-351	306	57	resides	reside	VERB
ftr-351	306	58	in	in	ADP
ftr-351	306	59	such	such	DET
ftr-351	306	60	a	a	DET
ftr-351	306	61	manner	manner	NOUN
ftr-351	306	62	as	as	SCONJ
ftr-351	306	63	to	to	PART
ftr-351	306	64	warrant	warrant	VERB
ftr-351	306	65	the	the	DET
ftr-351	306	66	conclusion	conclusion	NOUN
ftr-351	306	67	that	that	SCONJ
ftr-351	306	68	he	he	PRON
ftr-351	306	69	does	do	AUX
ftr-351	306	70	not	not	PART
ftr-351	306	71	intend	intend	VERB
ftr-351	306	72	to	to	PART
ftr-351	306	73	live	live	VERB
ftr-351	306	74	in	in	ADP
ftr-351	306	75	that	that	DET
ftr-351	306	76	state	state	NOUN
ftr-351	306	77	merely	merely	ADV
ftr-351	306	78	temporarily	temporarily	ADV
ftr-351	306	79	"	"	PUNCT
ftr-351	306	80	(	(	PUNCT
ftr-351	306	81	une	une	PROPN
ftr-351	306	82	personne	personne	PROPN
ftr-351	306	83	sdjoume	sdjoume	PROPN
ftr-351	306	84	de	de	PROPN
ftr-351	306	85	fagon	fagon	PROPN
ftr-351	306	86	durable	durable	PROPN
ftr-351	306	87	,	,	PUNCT
ftr-351	306	88	au	au	X
ftr-351	306	89	sens	sens	X
ftr-351	306	90	de	de	X
ftr-351	306	91	cette	cette	PROPN
ftr-351	306	92	disposition	disposition	NOUN
ftr-351	306	93	,	,	PUNCT
ftr-351	306	94	dans	dans	X
ftr-351	306	95	i'etat	i'etat	VERB
ftr-351	306	96	oia	oia	PROPN
ftr-351	306	97	elle	elle	PROPN
ftr-351	306	98	riside	riside	PROPN
ftr-351	306	99	d'une	d'une	PROPN
ftr-351	306	100	manibre	manibre	PROPN
ftr-351	306	101	qui	qui	X
ftr-351	306	102	permet	permet	X
ftr-351	306	103	de	de	X
ftr-351	306	104	conclure	conclure	PROPN
ftr-351	306	105	qu'elle	qu'elle	PROPN
ftr-351	306	106	a	a	DET
ftr-351	306	107	l'intention	l'intention	PROPN
ftr-351	306	108	de	de	X
ftr-351	306	109	ne	ne	PROPN
ftr-351	306	110	pas	pas	PROPN
ftr-351	306	111	y	y	PROPN
ftr-351	306	112	demeurer	demeurer	X
ftr-351	306	113	de	de	PROPN
ftr-351	306	114	fagon	fagon	PROPN
ftr-351	306	115	passagbre	passagbre	PROPN
ftr-351	306	116	seulement	seulement	PROPN
ftr-351	306	117	)	)	PUNCT
ftr-351	306	118	.	.	PUNCT
ftr-351	307	1	the	the	DET
ftr-351	307	2	working	working	PROPN
ftr-351	307	3	party	party	NOUN
ftr-351	307	4	,	,	PUNCT
ftr-351	307	5	however	however	ADV
ftr-351	307	6	,	,	PUNCT
ftr-351	307	7	adopted	adopt	VERB
ftr-351	307	8	a	a	DET
ftr-351	307	9	different	different	ADJ
ftr-351	307	10	wording	wording	NOUN
ftr-351	307	11	:	:	PUNCT
ftr-351	307	12	"	"	PUNCT
ftr-351	307	13	the	the	DET
ftr-351	307	14	country	country	NOUN
ftr-351	307	15	in	in	ADP
ftr-351	307	16	which	which	PRON
ftr-351	307	17	he	he	PRON
ftr-351	307	18	principally	principally	ADV
ftr-351	307	19	resides	reside	VERB
ftr-351	307	20	(	(	PUNCT
ftr-351	307	21	oi	oi	INTJ
ftr-351	307	22	il	il	PROPN
ftr-351	307	23	a	a	DET
ftr-351	307	24	sa	sa	PROPN
ftr-351	307	25	risidence	risidence	NOUN
ftr-351	307	26	principale)"74	principale)"74	NOUN
ftr-351	307	27	and	and	CCONJ
ftr-351	307	28	at	at	ADP
ftr-351	307	29	the	the	DET
ftr-351	307	30	same	same	ADJ
ftr-351	307	31	time	time	NOUN
ftr-351	307	32	they	they	PRON
ftr-351	307	33	dropped	drop	VERB
ftr-351	307	34	the	the	DET
ftr-351	307	35	explanatory	explanatory	ADJ
ftr-351	307	36	sentence	sentence	NOUN
ftr-351	307	37	,	,	PUNCT
ftr-351	307	38	no	no	ADV
ftr-351	307	39	doubt	doubt	NOUN
ftr-351	307	40	because	because	SCONJ
ftr-351	307	41	they	they	PRON
ftr-351	307	42	thought	think	VERB
ftr-351	307	43	it	it	PRON
ftr-351	307	44	unnecessary	unnecessary	ADJ
ftr-351	307	45	to	to	ADP
ftr-351	307	46	such	such	DET
ftr-351	307	47	a	a	DET
ftr-351	307	48	concept	concept	NOUN
ftr-351	307	49	.	.	PUNCT
ftr-351	308	1	their	their	PRON
ftr-351	308	2	next	next	ADJ
ftr-351	308	3	version	version	NOUN
ftr-351	308	4	returned	return	VERB
ftr-351	308	5	more	more	ADV
ftr-351	308	6	closely	closely	ADV
ftr-351	308	7	to	to	ADP
ftr-351	308	8	the	the	DET
ftr-351	308	9	swiss	swiss	ADJ
ftr-351	308	10	proposal	proposal	NOUN
ftr-351	308	11	,	,	PUNCT
ftr-351	308	12	with	with	ADP
ftr-351	308	13	the	the	DET
ftr-351	308	14	same	same	ADJ
ftr-351	308	15	english	english	ADJ
ftr-351	308	16	translation	translation	NOUN
ftr-351	308	17	of	of	ADP
ftr-351	308	18	a	a	DET
ftr-351	308	19	slightly	slightly	ADV
ftr-351	308	20	different	different	ADJ
ftr-351	308	21	french	french	ADJ
ftr-351	308	22	expression	expression	NOUN
ftr-351	308	23	:	:	PUNCT
ftr-351	308	24	"	"	PUNCT
ftr-351	308	25	the	the	DET
ftr-351	308	26	state	state	NOUN
ftr-351	308	27	in	in	ADP
ftr-351	308	28	which	which	PRON
ftr-351	308	29	he	he	PRON
ftr-351	308	30	has	have	VERB
ftr-351	308	31	his	his	PRON
ftr-351	308	32	continuing	continue	VERB
ftr-351	308	33	abode	abode	NOUN
ftr-351	308	34	(	(	PUNCT
ftr-351	308	35	l'etat	l'etat	PROPN
ftr-351	308	36	sur	sur	X
ftr-351	308	37	le	le	X
ftr-351	308	38	territoire	territoire	PROPN
ftr-351	308	39	duquel	duquel	PROPN
ftr-351	308	40	elle	elle	NOUN
ftr-351	308	41	sdjourne	sdjourne	NOUN
ftr-351	308	42	d'une	d'une	PROPN
ftr-351	308	43	faqon	faqon	NOUN
ftr-351	308	44	continue)."75	continue)."75	VERB
ftr-351	308	45	unfortunately	unfortunately	ADV
ftr-351	308	46	the	the	DET
ftr-351	308	47	explanatory	explanatory	ADJ
ftr-351	308	48	sentence	sentence	NOUN
ftr-351	308	49	,	,	PUNCT
ftr-351	308	50	which	which	PRON
ftr-351	308	51	would	would	AUX
ftr-351	308	52	have	have	AUX
ftr-351	308	53	been	be	AUX
ftr-351	308	54	useful	useful	ADJ
ftr-351	308	55	assuming	assume	VERB
ftr-351	308	56	that	that	SCONJ
ftr-351	308	57	the	the	DET
ftr-351	308	58	new	new	ADJ
ftr-351	308	59	french	french	ADJ
ftr-351	308	60	expression	expression	NOUN
ftr-351	308	61	had	have	VERB
ftr-351	308	62	a	a	DET
ftr-351	308	63	similar	similar	ADJ
ftr-351	308	64	meaning	meaning	NOUN
ftr-351	308	65	to	to	ADP
ftr-351	308	66	the	the	DET
ftr-351	308	67	previous	previous	ADJ
ftr-351	308	68	one	one	NUM
ftr-351	308	69	,	,	PUNCT
ftr-351	308	70	was	be	AUX
ftr-351	308	71	not	not	PART
ftr-351	308	72	reintroduced	reintroduce	VERB
ftr-351	308	73	.	.	PUNCT
ftr-351	309	1	the	the	DET
ftr-351	309	2	working	work	VERB
ftr-351	309	3	party	party	NOUN
ftr-351	309	4	's	's	PART
ftr-351	309	5	final	final	ADJ
ftr-351	309	6	thought	thought	NOUN
ftr-351	309	7	was	be	AUX
ftr-351	309	8	a	a	DET
ftr-351	309	9	variation	variation	NOUN
ftr-351	309	10	on	on	ADP
ftr-351	309	11	this	this	PRON
ftr-351	309	12	:	:	PUNCT
ftr-351	309	13	"	"	PUNCT
ftr-351	309	14	the	the	DET
ftr-351	309	15	state	state	NOUN
ftr-351	309	16	in	in	ADP
ftr-351	309	17	which	which	PRON
ftr-351	309	18	he	he	PRON
ftr-351	309	19	has	have	VERB
ftr-351	309	20	a	a	DET
ftr-351	309	21	habitual	habitual	ADJ
ftr-351	309	22	abode	abode	NOUN
ftr-351	309	23	"	"	PUNCT
ftr-351	309	24	(	(	PUNCT
ftr-351	309	25	elle	elle	X
ftr-351	309	26	sdjourne	sdjourne	NOUN
ftr-351	309	27	d'unefagon	d'unefagon	PROPN
ftr-351	310	1	habituelle).7	habituelle).7	NOUN
ftr-351	310	2	6	6	NUM
ftr-351	310	3	one	one	PRON
ftr-351	310	4	can	can	AUX
ftr-351	310	5	see	see	VERB
ftr-351	310	6	that	that	SCONJ
ftr-351	310	7	unfortunately	unfortunately	ADV
ftr-351	310	8	the	the	DET
ftr-351	310	9	same	same	ADJ
ftr-351	310	10	unclear	unclear	ADJ
ftr-351	310	11	english	english	ADJ
ftr-351	310	12	version	version	NOUN
ftr-351	310	13	(	(	PUNCT
ftr-351	310	14	continuing	continue	VERB
ftr-351	310	15	abode	abode	NOUN
ftr-351	310	16	)	)	PUNCT
ftr-351	310	17	of	of	ADP
ftr-351	310	18	the	the	DET
ftr-351	310	19	swiss	swiss	ADJ
ftr-351	310	20	proposal	proposal	NOUN
ftr-351	310	21	,	,	PUNCT
ftr-351	310	22	compared	compare	VERB
ftr-351	310	23	to	to	ADP
ftr-351	310	24	the	the	DET
ftr-351	310	25	better	well	ADJ
ftr-351	310	26	english	english	ADJ
ftr-351	310	27	translation	translation	NOUN
ftr-351	310	28	of	of	ADP
ftr-351	310	29	the	the	DET
ftr-351	310	30	netherlands	netherlands	PROPN
ftr-351	310	31	-	-	PUNCT
ftr-351	310	32	swiss	swiss	ADJ
ftr-351	310	33	treaty	treaty	NOUN
ftr-351	310	34	(	(	PUNCT
ftr-351	310	35	regularly	regularly	ADV
ftr-351	310	36	resides	reside	VERB
ftr-351	310	37	)	)	PUNCT
ftr-351	310	38	was	be	AUX
ftr-351	310	39	carried	carry	VERB
ftr-351	310	40	over	over	ADP
ftr-351	310	41	as	as	ADP
ftr-351	310	42	a	a	DET
ftr-351	310	43	translation	translation	NOUN
ftr-351	310	44	of	of	ADP
ftr-351	310	45	a	a	DET
ftr-351	310	46	different	different	ADJ
ftr-351	310	47	french	french	ADJ
ftr-351	310	48	wording	wording	NOUN
ftr-351	310	49	elle	elle	NOUN
ftr-351	310	50	sdjourne	sdjourne	NOUN
ftr-351	310	51	d'une	d'une	PROPN
ftr-351	310	52	faqon	faqon	NOUN
ftr-351	310	53	continue	continue	VERB
ftr-351	310	54	(	(	PUNCT
ftr-351	310	55	instead	instead	ADV
ftr-351	310	56	of	of	ADP
ftr-351	310	57	elle	elle	X
ftr-351	310	58	sdjourne	sdjourne	NOUN
ftr-351	310	59	de	de	X
ftr-351	310	60	fagon	fagon	NOUN
ftr-351	310	61	durable	durable	ADJ
ftr-351	310	62	)	)	PUNCT
ftr-351	310	63	and	and	CCONJ
ftr-351	310	64	then	then	ADV
ftr-351	310	65	changed	change	VERB
ftr-351	310	66	slightly	slightly	ADV
ftr-351	310	67	to	to	ADP
ftr-351	310	68	habitual	habitual	ADJ
ftr-351	310	69	abode	abode	NOUN
ftr-351	310	70	with	with	ADP
ftr-351	310	71	a	a	DET
ftr-351	310	72	corresponding	correspond	VERB
ftr-351	310	73	change	change	NOUN
ftr-351	310	74	in	in	ADP
ftr-351	310	75	the	the	DET
ftr-351	310	76	french	french	ADJ
ftr-351	310	77	(	(	PUNCT
ftr-351	310	78	elle	elle	X
ftr-351	310	79	sdjourne	sdjourne	NOUN
ftr-351	310	80	d'une	d'une	PROPN
ftr-351	310	81	fagon	fagon	PROPN
ftr-351	310	82	habituelle	habituelle	NOUN
ftr-351	310	83	)	)	PUNCT
ftr-351	310	84	.	.	PUNCT
ftr-351	311	1	the	the	DET
ftr-351	311	2	reason	reason	NOUN
ftr-351	311	3	why	why	SCONJ
ftr-351	311	4	we	we	PRON
ftr-351	311	5	still	still	ADV
ftr-351	311	6	have	have	VERB
ftr-351	311	7	the	the	DET
ftr-351	311	8	incomprehensible	incomprehensible	ADJ
ftr-351	311	9	"	"	PUNCT
ftr-351	311	10	a	a	DET
ftr-351	311	11	habitual	habitual	ADJ
ftr-351	311	12	abode	abode	NOUN
ftr-351	311	13	"	"	PUNCT
ftr-351	311	14	today	today	NOUN
ftr-351	311	15	is	be	AUX
ftr-351	311	16	therefore	therefore	ADV
ftr-351	311	17	the	the	DET
ftr-351	311	18	combination	combination	NOUN
ftr-351	311	19	of	of	ADP
ftr-351	311	20	a	a	DET
ftr-351	311	21	bad	bad	ADJ
ftr-351	311	22	translation	translation	NOUN
ftr-351	311	23	of	of	ADP
ftr-351	311	24	a	a	DET
ftr-351	311	25	completely	completely	ADV
ftr-351	311	26	different	different	ADJ
ftr-351	311	27	french	french	ADJ
ftr-351	311	28	expression	expression	NOUN
ftr-351	311	29	,	,	PUNCT
ftr-351	311	30	probably	probably	ADV
ftr-351	311	31	made	make	VERB
ftr-351	311	32	by	by	ADP
ftr-351	311	33	the	the	DET
ftr-351	311	34	working	work	VERB
ftr-351	311	35	party	party	NOUN
ftr-351	311	36	whose	whose	DET
ftr-351	311	37	first	first	ADJ
ftr-351	311	38	language	language	NOUN
ftr-351	311	39	was	be	AUX
ftr-351	311	40	not	not	PART
ftr-351	311	41	english	english	ADJ
ftr-351	311	42	,	,	PUNCT
ftr-351	311	43	and	and	CCONJ
ftr-351	311	44	the	the	DET
ftr-351	311	45	decision	decision	NOUN
ftr-351	311	46	73	73	NUM
ftr-351	311	47	.	.	PUNCT
ftr-351	312	1	fc	fc	X
ftr-351	312	2	/	/	SYM
ftr-351	312	3	wp2(57	wp2(57	NOUN
ftr-351	312	4	)	)	PUNCT
ftr-351	312	5	2	2	NUM
ftr-351	312	6	annex	annex	VERB
ftr-351	312	7	1	1	NUM
ftr-351	312	8	(	(	PUNCT
ftr-351	312	9	sep	sep	PROPN
ftr-351	312	10	.	.	PROPN
ftr-351	312	11	19	19	NUM
ftr-351	312	12	,	,	PUNCT
ftr-351	312	13	1957	1957	NUM
ftr-351	312	14	)	)	PUNCT
ftr-351	312	15	,	,	PUNCT
ftr-351	312	16	at	at	ADP
ftr-351	312	17	4	4	NUM
ftr-351	312	18	;	;	PUNCT
ftr-351	312	19	annex	annex	VERB
ftr-351	312	20	2	2	NUM
ftr-351	312	21	at	at	ADP
ftr-351	312	22	9	9	NUM
ftr-351	312	23	.	.	PUNCT
ftr-351	313	1	the	the	DET
ftr-351	313	2	original	original	ADJ
ftr-351	313	3	language	language	NOUN
ftr-351	313	4	of	of	ADP
ftr-351	313	5	these	these	DET
ftr-351	313	6	minutes	minute	NOUN
ftr-351	313	7	is	be	AUX
ftr-351	313	8	english	english	PROPN
ftr-351	313	9	and	and	CCONJ
ftr-351	313	10	french	french	ADJ
ftr-351	313	11	which	which	PRON
ftr-351	313	12	suggests	suggest	VERB
ftr-351	313	13	that	that	SCONJ
ftr-351	313	14	the	the	DET
ftr-351	313	15	translation	translation	NOUN
ftr-351	313	16	is	be	AUX
ftr-351	313	17	by	by	ADP
ftr-351	313	18	the	the	DET
ftr-351	313	19	working	working	NOUN
ftr-351	313	20	party	party	NOUN
ftr-351	313	21	.	.	PUNCT
ftr-351	314	1	74	74	NUM
ftr-351	314	2	.	.	PUNCT
ftr-351	314	3	fc	fc	PROPN
ftr-351	314	4	/	/	SYM
ftr-351	314	5	wp2(57	wp2(57	VERB
ftr-351	314	6	)	)	PUNCT
ftr-351	314	7	2	2	NUM
ftr-351	314	8	annex	annex	VERB
ftr-351	314	9	3	3	NUM
ftr-351	314	10	(	(	PUNCT
ftr-351	314	11	sep.19	sep.19	PROPN
ftr-351	314	12	,	,	PUNCT
ftr-351	314	13	1957	1957	NUM
ftr-351	314	14	)	)	PUNCT
ftr-351	314	15	at	at	ADP
ftr-351	314	16	11	11	NUM
ftr-351	314	17	.	.	PUNCT
ftr-351	315	1	75.1	75.1	NUM
ftr-351	315	2	fc	fc	NOUN
ftr-351	315	3	/	/	SYM
ftr-351	315	4	wp2(57	wp2(57	NOUN
ftr-351	315	5	)	)	PUNCT
ftr-351	315	6	3	3	NUM
ftr-351	315	7	(	(	PUNCT
ftr-351	315	8	nov	nov	PROPN
ftr-351	315	9	.	.	PROPN
ftr-351	315	10	5	5	NUM
ftr-351	315	11	,	,	PUNCT
ftr-351	315	12	1957	1957	NUM
ftr-351	315	13	)	)	PUNCT
ftr-351	315	14	,	,	PUNCT
ftr-351	315	15	at	at	ADP
ftr-351	315	16	2	2	NUM
ftr-351	315	17	;	;	PUNCT
ftr-351	315	18	and	and	CCONJ
ftr-351	315	19	tdf	tdf	PROPN
ftr-351	315	20	/	/	SYM
ftr-351	315	21	fc/27	fc/27	PROPN
ftr-351	315	22	(	(	PUNCT
ftr-351	315	23	nov	nov	PROPN
ftr-351	315	24	.	.	PROPN
ftr-351	315	25	26	26	NUM
ftr-351	315	26	,	,	PUNCT
ftr-351	315	27	1957	1957	NUM
ftr-351	315	28	)	)	PUNCT
ftr-351	315	29	.	.	PUNCT
ftr-351	316	1	the	the	DET
ftr-351	316	2	original	original	ADJ
ftr-351	316	3	language	language	NOUN
ftr-351	316	4	of	of	ADP
ftr-351	316	5	the	the	DET
ftr-351	316	6	minutes	minute	NOUN
ftr-351	316	7	is	be	AUX
ftr-351	316	8	english	english	PROPN
ftr-351	316	9	.	.	PUNCT
ftr-351	317	1	76	76	NUM
ftr-351	317	2	.	.	PUNCT
ftr-351	317	3	fc	fc	X
ftr-351	317	4	/	/	SYM
ftr-351	317	5	wp2(58	wp2(58	NOUN
ftr-351	317	6	)	)	PUNCT
ftr-351	317	7	1	1	NUM
ftr-351	317	8	(	(	PUNCT
ftr-351	317	9	jan	jan	PROPN
ftr-351	317	10	.	.	PROPN
ftr-351	317	11	10	10	NUM
ftr-351	317	12	,	,	PUNCT
ftr-351	317	13	1958	1958	NUM
ftr-351	317	14	)	)	PUNCT
ftr-351	317	15	,	,	PUNCT
ftr-351	317	16	at	at	ADP
ftr-351	317	17	2	2	NUM
ftr-351	317	18	.	.	PUNCT
ftr-351	318	1	the	the	DET
ftr-351	318	2	original	original	ADJ
ftr-351	318	3	language	language	NOUN
ftr-351	318	4	of	of	ADP
ftr-351	318	5	the	the	DET
ftr-351	318	6	minutes	minute	NOUN
ftr-351	318	7	is	be	AUX
ftr-351	318	8	english	english	PROPN
ftr-351	318	9	.	.	PUNCT
ftr-351	319	1	20	20	NUM
ftr-351	320	1	[	[	NOUN
ftr-351	320	2	vol	vol	NOUN
ftr-351	320	3	10:1	10:1	NUM
ftr-351	320	4	understanding	understand	VERB
ftr-351	320	5	the	the	DET
ftr-351	320	6	oecd	oecd	PROPN
ftr-351	320	7	model	model	PROPN
ftr-351	320	8	tax	tax	PROPN
ftr-351	320	9	convention	convention	NOUN
ftr-351	320	10	to	to	PART
ftr-351	320	11	drop	drop	VERB
ftr-351	320	12	the	the	DET
ftr-351	320	13	sentence	sentence	NOUN
ftr-351	320	14	which	which	PRON
ftr-351	320	15	would	would	AUX
ftr-351	320	16	have	have	AUX
ftr-351	320	17	explained	explain	VERB
ftr-351	320	18	its	its	PRON
ftr-351	320	19	meaning	meaning	NOUN
ftr-351	320	20	.	.	PUNCT
ftr-351	321	1	incidentally	incidentally	ADV
ftr-351	321	2	sdjourne	sdjourne	VERB
ftr-351	321	3	is	be	AUX
ftr-351	321	4	also	also	ADV
ftr-351	321	5	currently	currently	ADV
ftr-351	321	6	used	use	VERB
ftr-351	321	7	in	in	ADP
ftr-351	321	8	the	the	DET
ftr-351	321	9	model	model	NOUN
ftr-351	321	10	in	in	ADP
ftr-351	321	11	the	the	DET
ftr-351	321	12	183	183	NUM
ftr-351	321	13	day	day	NOUN
ftr-351	321	14	test	test	NOUN
ftr-351	321	15	in	in	ADP
ftr-351	321	16	aticle	aticle	PROPN
ftr-351	321	17	15(2)(c	15(2)(c	NUM
ftr-351	321	18	):	):	PUNCT
ftr-351	321	19	le	le	X
ftr-351	321	20	bindficiaire	bindficiaire	NOUN
ftr-351	321	21	sdjourne	sdjourne	NOUN
ftr-351	321	22	dans	dans	PROPN
ftr-351	321	23	l'autre	l'autre	PROPN
ftr-351	321	24	tat	tat	PROPN
ftr-351	321	25	pendant	pendant	ADJ
ftr-351	321	26	une	une	PROPN
ftr-351	321	27	piriode	piriode	NOUN
ftr-351	321	28	ou	ou	X
ftr-351	321	29	des	des	X
ftr-351	321	30	piriodes	piriode	NOUN
ftr-351	321	31	n'excidant	n'excidant	PROPN
ftr-351	321	32	pas	pas	X
ftr-351	321	33	au	au	ADP
ftr-351	322	1	total	total	ADJ
ftr-351	322	2	183	183	NUM
ftr-351	322	3	jours	jours	PROPN
ftr-351	322	4	durant	durant	PROPN
ftr-351	322	5	toute	toute	PROPN
ftr-351	322	6	piriode	piriode	PROPN
ftr-351	322	7	de	de	X
ftr-351	322	8	douze	douze	PROPN
ftr-351	322	9	mois	mois	PROPN
ftr-351	322	10	....	....	PUNCT
ftr-351	323	1	(	(	PUNCT
ftr-351	323	2	"	"	PUNCT
ftr-351	323	3	the	the	DET
ftr-351	323	4	recipient	recipient	NOUN
ftr-351	323	5	is	be	AUX
ftr-351	323	6	present	present	ADJ
ftr-351	323	7	in	in	ADP
ftr-351	323	8	the	the	DET
ftr-351	323	9	other	other	ADJ
ftr-351	323	10	state	state	NOUN
ftr-351	323	11	for	for	ADP
ftr-351	323	12	a	a	DET
ftr-351	323	13	period	period	NOUN
ftr-351	323	14	or	or	CCONJ
ftr-351	323	15	periods	period	NOUN
ftr-351	323	16	not	not	PART
ftr-351	323	17	exceeding	exceed	VERB
ftr-351	323	18	in	in	ADP
ftr-351	323	19	aggregate	aggregate	ADJ
ftr-351	323	20	183	183	NUM
ftr-351	323	21	days	day	NOUN
ftr-351	323	22	in	in	ADP
ftr-351	323	23	any	any	DET
ftr-351	323	24	twelve	twelve	NUM
ftr-351	323	25	month	month	NOUN
ftr-351	323	26	period	period	NOUN
ftr-351	323	27	...	...	PUNCT
ftr-351	323	28	"	"	PUNCT
ftr-351	323	29	)	)	PUNCT
ftr-351	323	30	.	.	PUNCT
ftr-351	324	1	perhaps	perhaps	ADV
ftr-351	324	2	an	an	DET
ftr-351	324	3	habitual	habitual	ADJ
ftr-351	324	4	abode	abode	NOUN
ftr-351	324	5	really	really	ADV
ftr-351	324	6	means	mean	VERB
ftr-351	324	7	"	"	PUNCT
ftr-351	324	8	is	be	AUX
ftr-351	324	9	habitually	habitually	ADV
ftr-351	324	10	present	present	ADJ
ftr-351	324	11	,	,	PUNCT
ftr-351	324	12	"	"	PUNCT
ftr-351	324	13	which	which	PRON
ftr-351	324	14	would	would	AUX
ftr-351	324	15	be	be	AUX
ftr-351	324	16	much	much	ADV
ftr-351	324	17	clearer	clear	ADJ
ftr-351	324	18	.	.	PUNCT
ftr-351	325	1	a	a	PRON
ftr-351	325	2	further	far	ADV
ftr-351	325	3	,	,	PUNCT
ftr-351	325	4	and	and	CCONJ
ftr-351	325	5	unconnected	unconnected	ADJ
ftr-351	325	6	,	,	PUNCT
ftr-351	325	7	language	language	NOUN
ftr-351	325	8	problem	problem	NOUN
ftr-351	325	9	is	be	AUX
ftr-351	325	10	that	that	SCONJ
ftr-351	325	11	in	in	ADP
ftr-351	325	12	the	the	DET
ftr-351	325	13	german	german	ADJ
ftr-351	325	14	version	version	NOUN
ftr-351	325	15	of	of	ADP
ftr-351	325	16	treaties	treaty	NOUN
ftr-351	325	17	the	the	DET
ftr-351	325	18	expression	expression	NOUN
ftr-351	325	19	gewohnlicher	gewohnlicher	ADJ
ftr-351	325	20	aufenthalt	aufenthalt	PROPN
ftr-351	325	21	is	be	AUX
ftr-351	325	22	used	use	VERB
ftr-351	325	23	as	as	ADP
ftr-351	325	24	the	the	DET
ftr-351	325	25	equivalent	equivalent	NOUN
ftr-351	325	26	to	to	ADP
ftr-351	325	27	habitual	habitual	ADJ
ftr-351	325	28	abode	abode	NOUN
ftr-351	325	29	,	,	PUNCT
ftr-351	325	30	which	which	PRON
ftr-351	325	31	has	have	AUX
ftr-351	325	32	been	be	AUX
ftr-351	325	33	in	in	ADP
ftr-351	325	34	domestic	domestic	ADJ
ftr-351	325	35	law	law	NOUN
ftr-351	325	36	since	since	SCONJ
ftr-351	325	37	1934n7	1934n7	NOUN
ftr-351	325	38	indicating	indicate	VERB
ftr-351	325	39	six	six	NUM
ftr-351	325	40	months	month	NOUN
ftr-351	325	41	'	'	PART
ftr-351	325	42	presence	presence	NOUN
ftr-351	325	43	.	.	PUNCT
ftr-351	326	1	in	in	ADP
ftr-351	326	2	german	german	NOUN
ftr-351	326	3	this	this	PRON
ftr-351	326	4	tends	tend	VERB
ftr-351	326	5	to	to	PART
ftr-351	326	6	be	be	AUX
ftr-351	326	7	interpreted	interpret	VERB
ftr-351	326	8	in	in	ADP
ftr-351	326	9	the	the	DET
ftr-351	326	10	same	same	ADJ
ftr-351	326	11	way	way	NOUN
ftr-351	326	12	as	as	ADP
ftr-351	326	13	domestic	domestic	ADJ
ftr-351	326	14	law78	law78	NOUN
ftr-351	326	15	even	even	ADV
ftr-351	326	16	though	though	SCONJ
ftr-351	326	17	there	there	PRON
ftr-351	326	18	is	be	VERB
ftr-351	326	19	no	no	DET
ftr-351	326	20	support	support	NOUN
ftr-351	326	21	in	in	ADP
ftr-351	326	22	the	the	DET
ftr-351	326	23	commentary	commentary	NOUN
ftr-351	326	24	for	for	ADP
ftr-351	326	25	the	the	DET
ftr-351	326	26	use	use	NOUN
ftr-351	326	27	of	of	ADP
ftr-351	326	28	any	any	DET
ftr-351	326	29	fixed	fix	VERB
ftr-351	326	30	period	period	NOUN
ftr-351	326	31	.	.	PUNCT
ftr-351	327	1	f.	f.	PROPN
ftr-351	327	2	place	place	NOUN
ftr-351	327	3	of	of	ADP
ftr-351	327	4	effective	effective	ADJ
ftr-351	327	5	management	management	NOUN
ftr-351	327	6	in	in	ADP
ftr-351	327	7	the	the	DET
ftr-351	327	8	residence	residence	NOUN
ftr-351	327	9	tie	tie	NOUN
ftr-351	327	10	-	-	PUNCT
ftr-351	327	11	breaker	breaker	NOUN
ftr-351	327	12	for	for	ADP
ftr-351	327	13	companies	company	NOUN
ftr-351	327	14	in	in	ADP
ftr-351	327	15	early	early	ADJ
ftr-351	327	16	oeec	oeec	NOUN
ftr-351	327	17	drafts	draft	NOUN
ftr-351	327	18	the	the	DET
ftr-351	327	19	tie	tie	NOUN
ftr-351	327	20	-	-	PUNCT
ftr-351	327	21	breaker	breaker	NOUN
ftr-351	327	22	was	be	AUX
ftr-351	327	23	not	not	PART
ftr-351	327	24	the	the	DET
ftr-351	327	25	current	current	ADJ
ftr-351	327	26	"	"	PUNCT
ftr-351	327	27	place	place	NOUN
ftr-351	327	28	of	of	ADP
ftr-351	327	29	effective	effective	ADJ
ftr-351	327	30	management	management	NOUN
ftr-351	327	31	"	"	PUNCT
ftr-351	327	32	but	but	CCONJ
ftr-351	327	33	the	the	DET
ftr-351	327	34	uk	uk	PROPN
ftr-351	327	35	(	(	PUNCT
ftr-351	327	36	and	and	CCONJ
ftr-351	327	37	common	common	ADJ
ftr-351	327	38	law	law	NOUN
ftr-351	327	39	)	)	PUNCT
ftr-351	327	40	domestic	domestic	ADJ
ftr-351	327	41	law	law	NOUN
ftr-351	327	42	residence	residence	NOUN
ftr-351	327	43	test	test	NOUN
ftr-351	327	44	of	of	ADP
ftr-351	327	45	"	"	PUNCT
ftr-351	327	46	place	place	NOUN
ftr-351	327	47	of	of	ADP
ftr-351	327	48	management	management	NOUN
ftr-351	327	49	and	and	CCONJ
ftr-351	327	50	control	control	NOUN
ftr-351	327	51	"	"	PUNCT
ftr-351	327	52	that	that	PRON
ftr-351	327	53	had	have	AUX
ftr-351	327	54	consistently	consistently	ADV
ftr-351	327	55	been	be	AUX
ftr-351	327	56	used	use	VERB
ftr-351	327	57	in	in	ADP
ftr-351	327	58	early	early	ADJ
ftr-351	327	59	uk	uk	PROPN
ftr-351	327	60	treaties.7	treaties.7	VERB
ftr-351	327	61	9	9	NUM
ftr-351	327	62	the	the	DET
ftr-351	327	63	reason	reason	NOUN
ftr-351	327	64	for	for	ADP
ftr-351	327	65	the	the	DET
ftr-351	327	66	inclusion	inclusion	NOUN
ftr-351	327	67	of	of	ADP
ftr-351	327	68	this	this	DET
ftr-351	327	69	definition	definition	NOUN
ftr-351	327	70	in	in	ADP
ftr-351	327	71	these	these	DET
ftr-351	327	72	treaties	treaty	NOUN
ftr-351	327	73	was	be	AUX
ftr-351	327	74	not	not	PART
ftr-351	327	75	that	that	SCONJ
ftr-351	327	76	it	it	PRON
ftr-351	327	77	was	be	AUX
ftr-351	327	78	considered	consider	VERB
ftr-351	327	79	to	to	PART
ftr-351	327	80	be	be	AUX
ftr-351	327	81	a	a	DET
ftr-351	327	82	good	good	ADJ
ftr-351	327	83	tiebreaker	tiebreaker	NOUN
ftr-351	327	84	but	but	CCONJ
ftr-351	327	85	to	to	PART
ftr-351	327	86	prevent	prevent	VERB
ftr-351	327	87	the	the	DET
ftr-351	327	88	possibility	possibility	NOUN
ftr-351	327	89	of	of	ADP
ftr-351	327	90	an	an	DET
ftr-351	327	91	alternative	alternative	ADJ
ftr-351	327	92	domestic	domestic	ADJ
ftr-351	327	93	law	law	NOUN
ftr-351	327	94	from	from	ADP
ftr-351	327	95	applying	apply	VERB
ftr-351	327	96	based	base	VERB
ftr-351	327	97	on	on	ADP
ftr-351	327	98	the	the	DET
ftr-351	327	99	then	then	ADV
ftr-351	327	100	wrong	wrong	ADJ
ftr-351	327	101	understanding	understanding	NOUN
ftr-351	327	102	of	of	ADP
ftr-351	327	103	the	the	DET
ftr-351	327	104	decision	decision	NOUN
ftr-351	327	105	in	in	ADP
ftr-351	327	106	swedish	swedish	ADJ
ftr-351	327	107	77	77	NUM
ftr-351	327	108	.	.	PUNCT
ftr-351	328	1	a	a	DET
ftr-351	328	2	similar	similar	ADJ
ftr-351	328	3	term	term	NOUN
ftr-351	328	4	"	"	PUNCT
ftr-351	328	5	habitual	habitual	ADJ
ftr-351	328	6	and	and	CCONJ
ftr-351	328	7	permanent	permanent	ADJ
ftr-351	328	8	abode	abode	NOUN
ftr-351	328	9	"	"	PUNCT
ftr-351	328	10	was	be	AUX
ftr-351	328	11	in	in	ADP
ftr-351	328	12	use	use	NOUN
ftr-351	328	13	from	from	ADP
ftr-351	328	14	1919	1919	NUM
ftr-351	328	15	.	.	PUNCT
ftr-351	329	1	78	78	NUM
ftr-351	329	2	.	.	PUNCT
ftr-351	330	1	prof	prof	PROPN
ftr-351	330	2	klaus	klaus	PROPN
ftr-351	330	3	vogel	vogel	PROPN
ftr-351	330	4	said	say	VERB
ftr-351	330	5	:	:	PUNCT
ftr-351	330	6	"	"	PUNCT
ftr-351	330	7	i	i	PRON
ftr-351	330	8	have	have	AUX
ftr-351	330	9	not	not	PART
ftr-351	330	10	yet	yet	ADV
ftr-351	330	11	met	meet	VERB
ftr-351	330	12	a	a	DET
ftr-351	330	13	german	german	ADJ
ftr-351	330	14	judge	judge	NOUN
ftr-351	330	15	who	who	PRON
ftr-351	330	16	,	,	PUNCT
ftr-351	330	17	in	in	ADP
ftr-351	330	18	this	this	DET
ftr-351	330	19	situation	situation	NOUN
ftr-351	330	20	,	,	PUNCT
ftr-351	330	21	would	would	AUX
ftr-351	330	22	be	be	AUX
ftr-351	330	23	prepared	prepare	VERB
ftr-351	330	24	to	to	PART
ftr-351	330	25	accept	accept	VERB
ftr-351	330	26	an	an	DET
ftr-351	330	27	interpretation	interpretation	NOUN
ftr-351	330	28	which	which	PRON
ftr-351	330	29	differs	differ	VERB
ftr-351	330	30	from	from	ADP
ftr-351	330	31	german	german	ADJ
ftr-351	330	32	domestic	domestic	ADJ
ftr-351	330	33	law	law	NOUN
ftr-351	330	34	.	.	PUNCT
ftr-351	330	35	"	"	PUNCT
ftr-351	331	1	bulletin	bulletin	NOUN
ftr-351	331	2	for	for	ADP
ftr-351	331	3	international	international	ADJ
ftr-351	331	4	taxation	taxation	NOUN
ftr-351	331	5	vol.57	vol.57	NOUN
ftr-351	331	6	,	,	PUNCT
ftr-351	331	7	no.5	no.5	PROPN
ftr-351	331	8	,	,	PUNCT
ftr-351	331	9	p.	p.	NOUN
ftr-351	331	10	186	186	NUM
ftr-351	331	11	.	.	PUNCT
ftr-351	332	1	(	(	PUNCT
ftr-351	332	2	2003	2003	NUM
ftr-351	332	3	)	)	PUNCT
ftr-351	332	4	.	.	PUNCT
ftr-351	333	1	79	79	NUM
ftr-351	333	2	.	.	PUNCT
ftr-351	334	1	uk	uk	NOUN
ftr-351	334	2	treaties	treaty	NOUN
ftr-351	334	3	with	with	ADP
ftr-351	334	4	:	:	PUNCT
ftr-351	334	5	us	we	PRON
ftr-351	334	6	(	(	PUNCT
ftr-351	334	7	1945	1945	NUM
ftr-351	334	8	)	)	PUNCT
ftr-351	334	9	(	(	PUNCT
ftr-351	334	10	as	as	ADP
ftr-351	334	11	to	to	ADP
ftr-351	334	12	uk	uk	PROPN
ftr-351	334	13	companies	company	NOUN
ftr-351	334	14	only	only	ADV
ftr-351	334	15	)	)	PUNCT
ftr-351	334	16	,	,	PUNCT
ftr-351	334	17	canada	canada	PROPN
ftr-351	334	18	(	(	PUNCT
ftr-351	334	19	1946	1946	NUM
ftr-351	334	20	)	)	PUNCT
ftr-351	334	21	,	,	PUNCT
ftr-351	334	22	southern	southern	ADJ
ftr-351	334	23	rhodesia	rhodesia	PROPN
ftr-351	334	24	(	(	PUNCT
ftr-351	334	25	1946	1946	NUM
ftr-351	334	26	)	)	PUNCT
ftr-351	334	27	,	,	PUNCT
ftr-351	334	28	south	south	PROPN
ftr-351	334	29	africa	africa	PROPN
ftr-351	334	30	(	(	PUNCT
ftr-351	334	31	1946	1946	NUM
ftr-351	334	32	)	)	PUNCT
ftr-351	334	33	,	,	PUNCT
ftr-351	334	34	new	new	PROPN
ftr-351	334	35	zealand	zealand	PROPN
ftr-351	334	36	(	(	PUNCT
ftr-351	334	37	1947	1947	NUM
ftr-351	334	38	)	)	PUNCT
ftr-351	334	39	with	with	ADP
ftr-351	334	40	a	a	DET
ftr-351	334	41	variation	variation	NOUN
ftr-351	334	42	,	,	PUNCT
ftr-351	334	43	palestine	palestine	PROPN
ftr-351	334	44	(	(	PUNCT
ftr-351	334	45	1947	1947	NUM
ftr-351	334	46	)	)	PUNCT
ftr-351	334	47	,	,	PUNCT
ftr-351	334	48	netherlands	netherlands	PROPN
ftr-351	334	49	(	(	PUNCT
ftr-351	334	50	1948	1948	NUM
ftr-351	334	51	,	,	PUNCT
ftr-351	334	52	extended	extend	VERB
ftr-351	334	53	to	to	ADP
ftr-351	334	54	netherlands	netherlands	PROPN
ftr-351	334	55	antilles	antille	NOUN
ftr-351	334	56	1957	1957	NUM
ftr-351	334	57	)	)	PUNCT
ftr-351	334	58	,	,	PUNCT
ftr-351	334	59	sweden	sweden	PROPN
ftr-351	334	60	(	(	PUNCT
ftr-351	334	61	1949	1949	NUM
ftr-351	334	62	)	)	PUNCT
ftr-351	334	63	with	with	ADP
ftr-351	334	64	a	a	DET
ftr-351	334	65	variation	variation	NOUN
ftr-351	334	66	,	,	PUNCT
ftr-351	334	67	denmark	denmark	NOUN
ftr-351	334	68	(	(	PUNCT
ftr-351	334	69	1950	1950	NUM
ftr-351	334	70	)	)	PUNCT
ftr-351	334	71	(	(	PUNCT
ftr-351	334	72	this	this	PRON
ftr-351	334	73	was	be	AUX
ftr-351	334	74	varied	varied	ADJ
ftr-351	334	75	in	in	ADP
ftr-351	334	76	1969	1969	NUM
ftr-351	334	77	to	to	PART
ftr-351	334	78	add	add	VERB
ftr-351	334	79	after	after	ADP
ftr-351	334	80	stating	state	VERB
ftr-351	334	81	that	that	SCONJ
ftr-351	334	82	a	a	DET
ftr-351	334	83	company	company	NOUN
ftr-351	334	84	was	be	AUX
ftr-351	334	85	resident	resident	ADJ
ftr-351	334	86	in	in	ADP
ftr-351	334	87	denmark	denmark	NOUN
ftr-351	334	88	if	if	SCONJ
ftr-351	334	89	it	it	PRON
ftr-351	334	90	was	be	AUX
ftr-351	334	91	managed	manage	VERB
ftr-351	334	92	and	and	CCONJ
ftr-351	334	93	controlled	control	VERB
ftr-351	334	94	in	in	ADP
ftr-351	334	95	denmark	denmark	NOUN
ftr-351	334	96	"	"	PUNCT
ftr-351	334	97	and	and	CCONJ
ftr-351	334	98	it	it	PRON
ftr-351	334	99	is	be	AUX
ftr-351	334	100	resident	resident	ADJ
ftr-351	334	101	in	in	ADP
ftr-351	334	102	denmark	denmark	NOUN
ftr-351	334	103	for	for	ADP
ftr-351	334	104	the	the	DET
ftr-351	334	105	purposes	purpose	NOUN
ftr-351	334	106	of	of	ADP
ftr-351	334	107	danish	danish	ADJ
ftr-351	334	108	tax	tax	NOUN
ftr-351	334	109	"	"	PUNCT
ftr-351	334	110	)	)	PUNCT
ftr-351	334	111	,	,	PUNCT
ftr-351	334	112	ceylon	ceylon	PROPN
ftr-351	334	113	(	(	PUNCT
ftr-351	334	114	1950	1950	NUM
ftr-351	334	115	)	)	PUNCT
ftr-351	334	116	,	,	PUNCT
ftr-351	334	117	france	france	PROPN
ftr-351	334	118	(	(	PUNCT
ftr-351	334	119	1950	1950	NUM
ftr-351	334	120	)	)	PUNCT
ftr-351	334	121	,	,	PUNCT
ftr-351	334	122	norway	norway	PROPN
ftr-351	334	123	(	(	PUNCT
ftr-351	334	124	1951	1951	NUM
ftr-351	334	125	)	)	PUNCT
ftr-351	334	126	,	,	PUNCT
ftr-351	334	127	greece	greece	PROPN
ftr-351	334	128	(	(	PUNCT
ftr-351	334	129	1953	1953	NUM
ftr-351	334	130	)	)	PUNCT
ftr-351	334	131	referring	refer	VERB
ftr-351	334	132	to	to	ADP
ftr-351	334	133	domiciled	domicile	VERB
ftr-351	334	134	or	or	CCONJ
ftr-351	334	135	resident	resident	NOUN
ftr-351	334	136	in	in	ADP
ftr-351	334	137	greece	greece	PROPN
ftr-351	334	138	,	,	PUNCT
ftr-351	334	139	germany	germany	PROPN
ftr-351	334	140	(	(	PUNCT
ftr-351	334	141	1954	1954	NUM
ftr-351	334	142	)	)	PUNCT
ftr-351	334	143	,	,	PUNCT
ftr-351	334	144	and	and	CCONJ
ftr-351	334	145	in	in	ADP
ftr-351	334	146	about	about	ADV
ftr-351	334	147	44	44	NUM
ftr-351	334	148	arrangements	arrangement	NOUN
ftr-351	334	149	with	with	ADP
ftr-351	334	150	colonial	colonial	ADJ
ftr-351	334	151	territories	territory	NOUN
ftr-351	334	152	.	.	PUNCT
ftr-351	335	1	in	in	ADP
ftr-351	335	2	uk	uk	PROPN
ftr-351	335	3	treaties	treaty	NOUN
ftr-351	335	4	with	with	ADP
ftr-351	335	5	france	france	PROPN
ftr-351	335	6	(	(	PUNCT
ftr-351	335	7	1945	1945	NUM
ftr-351	335	8	and	and	CCONJ
ftr-351	335	9	1950	1950	NUM
ftr-351	335	10	)	)	PUNCT
ftr-351	335	11	and	and	CCONJ
ftr-351	335	12	belgium	belgium	PROPN
ftr-351	335	13	(	(	PUNCT
ftr-351	335	14	1953	1953	NUM
ftr-351	335	15	)	)	PUNCT
ftr-351	335	16	this	this	PRON
ftr-351	335	17	is	be	AUX
ftr-351	335	18	used	use	VERB
ftr-351	335	19	as	as	ADP
ftr-351	335	20	the	the	DET
ftr-351	335	21	definition	definition	NOUN
ftr-351	335	22	of	of	ADP
ftr-351	335	23	fiscal	fiscal	ADJ
ftr-351	335	24	domicile	domicile	NOUN
ftr-351	335	25	in	in	ADP
ftr-351	335	26	those	those	DET
ftr-351	335	27	countries	country	NOUN
ftr-351	335	28	(	(	PUNCT
ftr-351	335	29	which	which	PRON
ftr-351	335	30	is	be	AUX
ftr-351	335	31	equated	equate	VERB
ftr-351	335	32	to	to	ADP
ftr-351	335	33	residence	residence	NOUN
ftr-351	335	34	)	)	PUNCT
ftr-351	335	35	.	.	PUNCT
ftr-351	336	1	uniquely	uniquely	ADV
ftr-351	336	2	,	,	PUNCT
ftr-351	336	3	it	it	PRON
ftr-351	336	4	was	be	AUX
ftr-351	336	5	not	not	PART
ftr-351	336	6	included	include	VERB
ftr-351	336	7	in	in	ADP
ftr-351	336	8	uk	uk	PROPN
ftr-351	336	9	-	-	PUNCT
ftr-351	336	10	australia	australia	PROPN
ftr-351	336	11	(	(	PUNCT
ftr-351	336	12	1946	1946	NUM
ftr-351	336	13	)	)	PUNCT
ftr-351	336	14	which	which	PRON
ftr-351	336	15	had	have	VERB
ftr-351	336	16	a	a	DET
ftr-351	336	17	different	different	ADJ
ftr-351	336	18	statutory	statutory	ADJ
ftr-351	336	19	definition	definition	NOUN
ftr-351	336	20	of	of	ADP
ftr-351	336	21	residence	residence	NOUN
ftr-351	336	22	.	.	PUNCT
ftr-351	337	1	the	the	DET
ftr-351	337	2	dates	date	NOUN
ftr-351	337	3	in	in	ADP
ftr-351	337	4	brackets	bracket	NOUN
ftr-351	337	5	refer	refer	VERB
ftr-351	337	6	to	to	ADP
ftr-351	337	7	the	the	DET
ftr-351	337	8	date	date	NOUN
ftr-351	337	9	of	of	ADP
ftr-351	337	10	signature	signature	NOUN
ftr-351	337	11	which	which	PRON
ftr-351	337	12	may	may	AUX
ftr-351	337	13	differ	differ	VERB
ftr-351	337	14	from	from	ADP
ftr-351	337	15	the	the	DET
ftr-351	337	16	date	date	NOUN
ftr-351	337	17	of	of	ADP
ftr-351	337	18	the	the	DET
ftr-351	337	19	statutory	statutory	ADJ
ftr-351	337	20	instrument	instrument	NOUN
ftr-351	337	21	giving	give	VERB
ftr-351	337	22	effect	effect	NOUN
ftr-351	337	23	to	to	ADP
ftr-351	337	24	the	the	DET
ftr-351	337	25	treaty	treaty	NOUN
ftr-351	337	26	.	.	PUNCT
ftr-351	338	1	2009	2009	NUM
ftr-351	338	2	]	]	SYM
ftr-351	338	3	21	21	NUM
ftr-351	338	4	florida	florida	PROPN
ftr-351	338	5	tax	tax	NOUN
ftr-351	338	6	review	review	NOUN
ftr-351	338	7	central	central	ADJ
ftr-351	338	8	railways	railway	NOUN
ftr-351	338	9	v.	v.	ADP
ftr-351	338	10	thompson80	thompson80	PROPN
ftr-351	338	11	that	that	SCONJ
ftr-351	338	12	a	a	DET
ftr-351	338	13	company	company	NOUN
ftr-351	338	14	could	could	AUX
ftr-351	338	15	be	be	AUX
ftr-351	338	16	uk	uk	PROPN
ftr-351	338	17	resident	resident	NOUN
ftr-351	338	18	also	also	ADV
ftr-351	338	19	because	because	SCONJ
ftr-351	338	20	it	it	PRON
ftr-351	338	21	was	be	AUX
ftr-351	338	22	incorporated	incorporate	VERB
ftr-351	338	23	in	in	ADP
ftr-351	338	24	the	the	DET
ftr-351	338	25	uk	uk	PROPN
ftr-351	338	26	and	and	CCONJ
ftr-351	338	27	did	do	VERB
ftr-351	338	28	some	some	DET
ftr-351	338	29	business	business	NOUN
ftr-351	338	30	there	there	ADV
ftr-351	338	31	.	.	PUNCT
ftr-351	339	1	because	because	SCONJ
ftr-351	339	2	of	of	ADP
ftr-351	339	3	the	the	DET
ftr-351	339	4	uncertainties	uncertainty	NOUN
ftr-351	339	5	in	in	ADP
ftr-351	339	6	the	the	DET
ftr-351	339	7	meaning	meaning	NOUN
ftr-351	339	8	of	of	ADP
ftr-351	339	9	the	the	DET
ftr-351	339	10	expression	expression	NOUN
ftr-351	339	11	management	management	NOUN
ftr-351	339	12	and	and	CCONJ
ftr-351	339	13	control	control	NOUN
ftr-351	339	14	,	,	PUNCT
ftr-351	339	15	this	this	PRON
ftr-351	339	16	was	be	AUX
ftr-351	339	17	coupled	couple	VERB
ftr-351	339	18	with	with	ADP
ftr-351	339	19	a	a	DET
ftr-351	339	20	mutual	mutual	ADJ
ftr-351	339	21	agreement	agreement	NOUN
ftr-351	339	22	provision	provision	NOUN
ftr-351	339	23	similar	similar	ADJ
ftr-351	339	24	to	to	ADP
ftr-351	339	25	that	that	PRON
ftr-351	339	26	still	still	ADV
ftr-351	339	27	applying	apply	VERB
ftr-351	339	28	to	to	ADP
ftr-351	339	29	the	the	DET
ftr-351	339	30	tie	tie	NOUN
ftr-351	339	31	-	-	PUNCT
ftr-351	339	32	breaker	breaker	NOUN
ftr-351	339	33	for	for	ADP
ftr-351	339	34	individuals	individual	NOUN
ftr-351	339	35	(	(	PUNCT
ftr-351	339	36	the	the	DET
ftr-351	339	37	mutual	mutual	ADJ
ftr-351	339	38	agreement	agreement	NOUN
ftr-351	339	39	article	article	NOUN
ftr-351	339	40	had	have	AUX
ftr-351	339	41	not	not	PART
ftr-351	339	42	then	then	ADV
ftr-351	339	43	been	be	AUX
ftr-351	339	44	drafted1	drafted1	NOUN
ftr-351	339	45	)	)	PUNCT
ftr-351	339	46	.82	.82	NUM
ftr-351	339	47	the	the	DET
ftr-351	339	48	commentary	commentary	NOUN
ftr-351	339	49	explained	explain	VERB
ftr-351	339	50	:	:	PUNCT
ftr-351	339	51	"	"	PUNCT
ftr-351	339	52	as	as	SCONJ
ftr-351	339	53	the	the	DET
ftr-351	339	54	question	question	NOUN
ftr-351	339	55	will	will	AUX
ftr-351	339	56	hardly	hardly	ADV
ftr-351	339	57	be	be	AUX
ftr-351	339	58	of	of	ADP
ftr-351	339	59	practical	practical	ADJ
ftr-351	339	60	importance	importance	NOUN
ftr-351	339	61	,	,	PUNCT
ftr-351	339	62	it	it	PRON
ftr-351	339	63	has	have	AUX
ftr-351	339	64	been	be	AUX
ftr-351	339	65	found	find	VERB
ftr-351	339	66	reasonable	reasonable	ADJ
ftr-351	339	67	and	and	CCONJ
ftr-351	339	68	natural	natural	ADJ
ftr-351	339	69	to	to	PART
ftr-351	339	70	reserve	reserve	VERB
ftr-351	339	71	such	such	ADJ
ftr-351	339	72	cases	case	NOUN
ftr-351	339	73	for	for	ADP
ftr-351	339	74	agreement	agreement	NOUN
ftr-351	339	75	between	between	ADP
ftr-351	339	76	the	the	DET
ftr-351	339	77	interested	interested	ADJ
ftr-351	339	78	parties	party	NOUN
ftr-351	339	79	.	.	PUNCT
ftr-351	339	80	"	"	PUNCT
ftr-351	340	1	the	the	DET
ftr-351	340	2	change	change	NOUN
ftr-351	340	3	to	to	ADP
ftr-351	340	4	the	the	DET
ftr-351	340	5	current	current	ADJ
ftr-351	340	6	place	place	NOUN
ftr-351	340	7	of	of	ADP
ftr-351	340	8	effective	effective	ADJ
ftr-351	340	9	management	management	NOUN
ftr-351	340	10	was	be	AUX
ftr-351	340	11	made	make	VERB
ftr-351	340	12	to	to	PART
ftr-351	340	13	harmonize	harmonize	VERB
ftr-351	340	14	the	the	DET
ftr-351	340	15	test	test	NOUN
ftr-351	340	16	with	with	ADP
ftr-351	340	17	that	that	PRON
ftr-351	340	18	in	in	ADP
ftr-351	340	19	the	the	DET
ftr-351	340	20	shipping	shipping	NOUN
ftr-351	340	21	article	article	NOUN
ftr-351	340	22	,	,	PUNCT
ftr-351	340	23	which	which	PRON
ftr-351	340	24	in	in	ADP
ftr-351	340	25	turn	turn	NOUN
ftr-351	340	26	had	have	AUX
ftr-351	340	27	been	be	AUX
ftr-351	340	28	taken	take	VERB
ftr-351	340	29	from	from	ADP
ftr-351	340	30	that	that	DET
ftr-351	340	31	article	article	NOUN
ftr-351	340	32	in	in	ADP
ftr-351	340	33	some	some	PRON
ftr-351	340	34	(	(	PUNCT
ftr-351	340	35	but	but	CCONJ
ftr-351	340	36	by	by	ADP
ftr-351	340	37	no	no	DET
ftr-351	340	38	means	means	NOUN
ftr-351	340	39	all	all	PRON
ftr-351	340	40	)	)	PUNCT
ftr-351	340	41	existing	exist	VERB
ftr-351	340	42	treaties.84	treaties.84	ADP
ftr-351	340	43	at	at	ADP
ftr-351	340	44	the	the	DET
ftr-351	340	45	same	same	ADJ
ftr-351	340	46	time	time	NOUN
ftr-351	340	47	as	as	SCONJ
ftr-351	340	48	this	this	DET
ftr-351	340	49	change	change	NOUN
ftr-351	340	50	was	be	AUX
ftr-351	340	51	made	make	VERB
ftr-351	340	52	,	,	PUNCT
ftr-351	340	53	the	the	DET
ftr-351	340	54	mutual	mutual	ADJ
ftr-351	340	55	agreement	agreement	NOUN
ftr-351	340	56	provision	provision	NOUN
ftr-351	340	57	was	be	AUX
ftr-351	340	58	dropped	drop	VERB
ftr-351	340	59	on	on	ADP
ftr-351	340	60	the	the	DET
ftr-351	340	61	basis	basis	NOUN
ftr-351	340	62	that	that	SCONJ
ftr-351	340	63	"	"	PUNCT
ftr-351	340	64	it	it	PRON
ftr-351	340	65	will	will	AUX
ftr-351	340	66	hardly	hardly	ADV
ftr-351	340	67	ever	ever	ADV
ftr-351	340	68	be	be	AUX
ftr-351	340	69	required	require	VERB
ftr-351	340	70	.	.	PUNCT
ftr-351	341	1	"8	"8	NOUN
ftr-351	341	2	it	it	PRON
ftr-351	341	3	seems	seem	VERB
ftr-351	341	4	strange	strange	ADJ
ftr-351	341	5	today	today	NOUN
ftr-351	341	6	that	that	SCONJ
ftr-351	341	7	anyone	anyone	PRON
ftr-351	341	8	thought	think	VERB
ftr-351	341	9	that	that	SCONJ
ftr-351	341	10	the	the	DET
ftr-351	341	11	new	new	ADJ
ftr-351	341	12	expression	expression	NOUN
ftr-351	341	13	was	be	AUX
ftr-351	341	14	that	that	ADV
ftr-351	341	15	clear	clear	ADJ
ftr-351	341	16	in	in	ADP
ftr-351	341	17	its	its	PRON
ftr-351	341	18	86meaning	86meaning	NOUN
ftr-351	341	19	.	.	PUNCT
ftr-351	342	1	the	the	DET
ftr-351	342	2	history	history	NOUN
ftr-351	342	3	seems	seem	VERB
ftr-351	342	4	to	to	PART
ftr-351	342	5	show	show	VERB
ftr-351	342	6	that	that	SCONJ
ftr-351	342	7	the	the	DET
ftr-351	342	8	meaning	meaning	NOUN
ftr-351	342	9	of	of	ADP
ftr-351	342	10	place	place	NOUN
ftr-351	342	11	of	of	ADP
ftr-351	342	12	effective	effective	ADJ
ftr-351	342	13	management	management	NOUN
ftr-351	342	14	was	be	AUX
ftr-351	342	15	never	never	ADV
ftr-351	342	16	clear	clear	ADJ
ftr-351	342	17	.	.	PUNCT
ftr-351	343	1	the	the	DET
ftr-351	343	2	unfortunate	unfortunate	ADJ
ftr-351	343	3	feature	feature	NOUN
ftr-351	343	4	of	of	ADP
ftr-351	343	5	it	it	PRON
ftr-351	343	6	is	be	AUX
ftr-351	343	7	that	that	SCONJ
ftr-351	343	8	the	the	DET
ftr-351	343	9	expression	expression	NOUN
ftr-351	343	10	is	be	AUX
ftr-351	343	11	sufficiently	sufficiently	ADV
ftr-351	343	12	close	close	ADJ
ftr-351	343	13	to	to	ADP
ftr-351	343	14	practically	practically	ADV
ftr-351	343	15	every	every	DET
ftr-351	343	16	country	country	NOUN
ftr-351	343	17	's	's	PART
ftr-351	343	18	domestic	domestic	ADJ
ftr-351	343	19	law	law	NOUN
ftr-351	343	20	that	that	PRON
ftr-351	343	21	they	they	PRON
ftr-351	343	22	all	all	PRON
ftr-351	343	23	consider	consider	VERB
ftr-351	343	24	that	that	SCONJ
ftr-351	343	25	it	it	PRON
ftr-351	343	26	means	mean	VERB
ftr-351	343	27	the	the	DET
ftr-351	343	28	same	same	ADJ
ftr-351	343	29	as	as	ADP
ftr-351	343	30	their	their	PRON
ftr-351	343	31	domestic	domestic	ADJ
ftr-351	343	32	law	law	NOUN
ftr-351	343	33	expression	expression	NOUN
ftr-351	343	34	.	.	PUNCT
ftr-351	344	1	the	the	DET
ftr-351	344	2	u.s	u.s	PROPN
ftr-351	344	3	.	.	PROPN
ftr-351	344	4	is	be	AUX
ftr-351	344	5	wise	wise	ADJ
ftr-351	344	6	not	not	PART
ftr-351	344	7	to	to	PART
ftr-351	344	8	use	use	VERB
ftr-351	344	9	the	the	DET
ftr-351	344	10	expression	expression	NOUN
ftr-351	344	11	in	in	ADP
ftr-351	344	12	treaties	treaty	NOUN
ftr-351	344	13	.	.	PUNCT
ftr-351	345	1	80	80	NUM
ftr-351	345	2	.	.	PUNCT
ftr-351	346	1	[	[	X
ftr-351	346	2	1925	1925	NUM
ftr-351	346	3	]	]	SYM
ftr-351	346	4	1	1	NUM
ftr-351	346	5	ac	ac	PROPN
ftr-351	346	6	495	495	NUM
ftr-351	346	7	.	.	PUNCT
ftr-351	346	8	81	81	NUM
ftr-351	346	9	.	.	PUNCT
ftr-351	347	1	the	the	DET
ftr-351	347	2	first	first	ADJ
ftr-351	347	3	draft	draft	NOUN
ftr-351	347	4	of	of	ADP
ftr-351	347	5	the	the	DET
ftr-351	347	6	mutual	mutual	ADJ
ftr-351	347	7	agreement	agreement	NOUN
ftr-351	347	8	article	article	NOUN
ftr-351	347	9	is	be	AUX
ftr-351	347	10	in	in	ADP
ftr-351	347	11	fc	fc	PROPN
ftr-351	347	12	/	/	SYM
ftr-351	347	13	wp14(59	wp14(59	NOUN
ftr-351	347	14	)	)	PUNCT
ftr-351	347	15	1	1	NUM
ftr-351	347	16	(	(	PUNCT
ftr-351	347	17	mar	mar	PROPN
ftr-351	347	18	.	.	PROPN
ftr-351	347	19	3	3	NUM
ftr-351	347	20	,	,	PUNCT
ftr-351	347	21	1959	1959	NUM
ftr-351	347	22	)	)	PUNCT
ftr-351	347	23	;	;	PUNCT
ftr-351	347	24	the	the	DET
ftr-351	347	25	final	final	ADJ
ftr-351	347	26	report	report	NOUN
ftr-351	347	27	of	of	ADP
ftr-351	347	28	working	working	NOUN
ftr-351	347	29	party	party	NOUN
ftr-351	347	30	2	2	NUM
ftr-351	347	31	on	on	ADP
ftr-351	347	32	residence	residence	NOUN
ftr-351	347	33	was	be	AUX
ftr-351	347	34	in	in	ADP
ftr-351	347	35	fc	fc	PROPN
ftr-351	347	36	/	/	SYM
ftr-351	347	37	wp	wp	PROPN
ftr-351	347	38	2(58)1	2(58)1	NUM
ftr-351	347	39	(	(	PUNCT
ftr-351	347	40	jan	jan	PROPN
ftr-351	347	41	.	.	PROPN
ftr-351	347	42	10	10	NUM
ftr-351	347	43	,	,	PUNCT
ftr-351	347	44	1958	1958	NUM
ftr-351	347	45	)	)	PUNCT
ftr-351	347	46	.	.	PUNCT
ftr-351	348	1	82	82	NUM
ftr-351	348	2	.	.	PUNCT
ftr-351	349	1	article	article	PROPN
ftr-351	349	2	4(2)(d	4(2)(d	PROPN
ftr-351	349	3	)	)	PUNCT
ftr-351	349	4	of	of	ADP
ftr-351	349	5	the	the	DET
ftr-351	349	6	oecd	oecd	PROPN
ftr-351	349	7	model	model	NOUN
ftr-351	349	8	.	.	PUNCT
ftr-351	349	9	83	83	NUM
ftr-351	349	10	.	.	PUNCT
ftr-351	349	11	fc	fc	PROPN
ftr-351	349	12	/	/	SYM
ftr-351	349	13	wp2(57	wp2(57	NOUN
ftr-351	349	14	)	)	PUNCT
ftr-351	349	15	1	1	NUM
ftr-351	349	16	(	(	PUNCT
ftr-351	349	17	may	may	PROPN
ftr-351	349	18	27	27	NUM
ftr-351	349	19	,	,	PUNCT
ftr-351	349	20	1957	1957	NUM
ftr-351	349	21	)	)	PUNCT
ftr-351	349	22	.	.	PUNCT
ftr-351	350	1	84	84	NUM
ftr-351	350	2	.	.	PUNCT
ftr-351	351	1	it	it	PRON
ftr-351	351	2	was	be	AUX
ftr-351	351	3	used	use	VERB
ftr-351	351	4	in	in	ADP
ftr-351	351	5	belgium	belgium	PROPN
ftr-351	351	6	-	-	PUNCT
ftr-351	351	7	sweden	sweden	PROPN
ftr-351	351	8	(	(	PUNCT
ftr-351	351	9	1953	1953	NUM
ftr-351	351	10	)	)	PUNCT
ftr-351	351	11	,	,	PUNCT
ftr-351	351	12	and	and	CCONJ
ftr-351	351	13	belgium	belgium	PROPN
ftr-351	351	14	and	and	CCONJ
ftr-351	351	15	sweden	sweden	PROPN
ftr-351	351	16	were	be	AUX
ftr-351	351	17	the	the	DET
ftr-351	351	18	members	member	NOUN
ftr-351	351	19	of	of	ADP
ftr-351	351	20	working	work	VERB
ftr-351	351	21	party	party	NOUN
ftr-351	351	22	5	5	NUM
ftr-351	351	23	on	on	ADP
ftr-351	351	24	shipping	shipping	NOUN
ftr-351	351	25	,	,	PUNCT
ftr-351	351	26	and	and	CCONJ
ftr-351	351	27	so	so	ADV
ftr-351	351	28	its	its	PRON
ftr-351	351	29	adoption	adoption	NOUN
ftr-351	351	30	by	by	ADP
ftr-351	351	31	the	the	DET
ftr-351	351	32	working	working	NOUN
ftr-351	351	33	party	party	NOUN
ftr-351	351	34	may	may	AUX
ftr-351	351	35	not	not	PART
ftr-351	351	36	be	be	AUX
ftr-351	351	37	a	a	DET
ftr-351	351	38	coincidence	coincidence	NOUN
ftr-351	351	39	.	.	PUNCT
ftr-351	352	1	85	85	NUM
ftr-351	352	2	.	.	PUNCT
ftr-351	352	3	fc	fc	PROPN
ftr-351	352	4	/	/	SYM
ftr-351	352	5	wp2(57	wp2(57	NOUN
ftr-351	352	6	)	)	PUNCT
ftr-351	352	7	3	3	NUM
ftr-351	352	8	(	(	PUNCT
ftr-351	352	9	nov	nov	PROPN
ftr-351	352	10	.	.	PROPN
ftr-351	352	11	5	5	NUM
ftr-351	352	12	,	,	PUNCT
ftr-351	352	13	1957	1957	NUM
ftr-351	352	14	)	)	PUNCT
ftr-351	352	15	.	.	PUNCT
ftr-351	353	1	86	86	NUM
ftr-351	353	2	.	.	PUNCT
ftr-351	354	1	i	i	PRON
ftr-351	354	2	have	have	AUX
ftr-351	354	3	explored	explore	VERB
ftr-351	354	4	this	this	PRON
ftr-351	354	5	in	in	ADP
ftr-351	354	6	more	more	ADJ
ftr-351	354	7	detail	detail	NOUN
ftr-351	354	8	in	in	ADP
ftr-351	354	9	john	john	PROPN
ftr-351	354	10	f.	f.	PROPN
ftr-351	354	11	avery	avery	PROPN
ftr-351	354	12	jones	jones	PROPN
ftr-351	354	13	,	,	PUNCT
ftr-351	354	14	2008	2008	NUM
ftr-351	354	15	oecd	oecd	PROPN
ftr-351	354	16	model	model	NOUN
ftr-351	354	17	:	:	PUNCT
ftr-351	354	18	place	place	NOUN
ftr-351	354	19	of	of	ADP
ftr-351	354	20	effective	effective	ADJ
ftr-351	354	21	management	management	NOUN
ftr-351	354	22	what	what	PRON
ftr-351	354	23	one	one	PRON
ftr-351	354	24	can	can	AUX
ftr-351	354	25	learn	learn	VERB
ftr-351	354	26	from	from	ADP
ftr-351	354	27	the	the	DET
ftr-351	354	28	history	history	NOUN
ftr-351	354	29	63	63	NUM
ftr-351	354	30	bulletin	bulletin	NOUN
ftr-351	354	31	for	for	ADP
ftr-351	354	32	international	international	ADJ
ftr-351	354	33	taxation	taxation	NOUN
ftr-351	354	34	p.	p.	NOUN
ftr-351	354	35	183	183	NUM
ftr-351	354	36	.	.	PUNCT
ftr-351	355	1	(	(	PUNCT
ftr-351	355	2	2009	2009	NUM
ftr-351	355	3	)	)	PUNCT
ftr-351	355	4	87	87	NUM
ftr-351	355	5	.	.	PUNCT
ftr-351	356	1	see	see	VERB
ftr-351	356	2	,	,	PUNCT
ftr-351	356	3	e.g.	e.g.	ADV
ftr-351	356	4	,	,	PUNCT
ftr-351	356	5	residence	residence	NOUN
ftr-351	356	6	of	of	ADP
ftr-351	356	7	companies	company	NOUN
ftr-351	356	8	under	under	ADP
ftr-351	356	9	tax	tax	NOUN
ftr-351	356	10	treaties	treaty	NOUN
ftr-351	356	11	and	and	CCONJ
ftr-351	356	12	ec	ec	PROPN
ftr-351	356	13	law	law	NOUN
ftr-351	356	14	,	,	PUNCT
ftr-351	356	15	supra	supra	PROPN
ftr-351	356	16	note	note	PROPN
ftr-351	356	17	5	5	NUM
ftr-351	356	18	,	,	PUNCT
ftr-351	356	19	ch	ch	NOUN
ftr-351	356	20	.	.	PROPN
ftr-351	356	21	9	9	NUM
ftr-351	356	22	by	by	ADP
ftr-351	356	23	j.	j.	PROPN
ftr-351	356	24	sasseville	sasseville	PROPN
ftr-351	356	25	at	at	ADP
ftr-351	356	26	p.	p.	PROPN
ftr-351	356	27	297	297	NUM
ftr-351	356	28	-	-	SYM
ftr-351	356	29	9	9	NUM
ftr-351	356	30	where	where	SCONJ
ftr-351	356	31	at	at	ADV
ftr-351	356	32	least	least	ADV
ftr-351	356	33	six	six	NUM
ftr-351	356	34	countries	country	NOUN
ftr-351	356	35	see	see	VERB
ftr-351	356	36	similarities	similarity	NOUN
ftr-351	356	37	with	with	ADP
ftr-351	356	38	their	their	PRON
ftr-351	356	39	domestic	domestic	ADJ
ftr-351	356	40	law	law	NOUN
ftr-351	356	41	.	.	PUNCT
ftr-351	357	1	the	the	DET
ftr-351	357	2	same	same	ADJ
ftr-351	357	3	was	be	AUX
ftr-351	357	4	seen	see	VERB
ftr-351	357	5	in	in	ADP
ftr-351	357	6	the	the	DET
ftr-351	357	7	discussion	discussion	NOUN
ftr-351	357	8	of	of	ADP
ftr-351	357	9	the	the	DET
ftr-351	357	10	topic	topic	NOUN
ftr-351	357	11	at	at	ADP
ftr-351	357	12	the	the	DET
ftr-351	357	13	2004	2004	NUM
ftr-351	357	14	ifa	ifa	PROPN
ftr-351	357	15	congress	congress	PROPN
ftr-351	357	16	in	in	ADP
ftr-351	357	17	vienna	vienna	PROPN
ftr-351	357	18	in	in	ADP
ftr-351	357	19	which	which	PRON
ftr-351	357	20	panelists	panelist	NOUN
ftr-351	357	21	from	from	ADP
ftr-351	357	22	three	three	NUM
ftr-351	357	23	states	state	NOUN
ftr-351	357	24	each	each	PRON
ftr-351	357	25	argued	argue	VERB
ftr-351	357	26	that	that	SCONJ
ftr-351	357	27	place	place	NOUN
ftr-351	357	28	of	of	ADP
ftr-351	357	29	effective	effective	ADJ
ftr-351	357	30	management	management	NOUN
ftr-351	357	31	had	have	VERB
ftr-351	357	32	the	the	DET
ftr-351	357	33	same	same	ADJ
ftr-351	357	34	meaning	meaning	NOUN
ftr-351	357	35	as	as	ADP
ftr-351	357	36	their	their	PRON
ftr-351	357	37	domestic	domestic	ADJ
ftr-351	357	38	law	law	NOUN
ftr-351	357	39	term	term	NOUN
ftr-351	357	40	with	with	ADP
ftr-351	357	41	different	different	ADJ
ftr-351	357	42	results	result	NOUN
ftr-351	357	43	.	.	PUNCT
ftr-351	358	1	see	see	VERB
ftr-351	358	2	john	john	PROPN
ftr-351	358	3	f.	f.	PROPN
ftr-351	358	4	avery	avery	PROPN
ftr-351	358	5	jones	jones	PROPN
ftr-351	358	6	,	,	PUNCT
ftr-351	358	7	"	"	PUNCT
ftr-351	358	8	place	place	NOUN
ftr-351	358	9	of	of	ADP
ftr-351	358	10	effective	effective	ADJ
ftr-351	358	11	management	management	NOUN
ftr-351	358	12	as	as	ADP
ftr-351	358	13	a	a	DET
ftr-351	358	14	residence	residence	NOUN
ftr-351	358	15	tie	tie	NOUN
ftr-351	358	16	-	-	PUNCT
ftr-351	358	17	breaker	breaker	NOUN
ftr-351	358	18	,	,	PUNCT
ftr-351	358	19	"	"	PUNCT
ftr-351	358	20	bulletin	bulletin	NOUN
ftr-351	358	21	for	for	ADP
ftr-351	358	22	international	international	ADJ
ftr-351	358	23	fiscal	fiscal	ADJ
ftr-351	358	24	documentation	documentation	NOUN
ftr-351	358	25	1	1	NUM
ftr-351	358	26	(	(	PUNCT
ftr-351	358	27	2005	2005	NUM
ftr-351	358	28	)	)	PUNCT
ftr-351	358	29	,	,	PUNCT
ftr-351	358	30	at	at	ADP
ftr-351	358	31	20	20	NUM
ftr-351	358	32	.	.	PUNCT
ftr-351	359	1	the	the	DET
ftr-351	359	2	last	last	ADJ
ftr-351	359	3	thing	thing	NOUN
ftr-351	359	4	one	one	NUM
ftr-351	359	5	wants	want	VERB
ftr-351	359	6	of	of	ADP
ftr-351	359	7	a	a	DET
ftr-351	359	8	tie	tie	NOUN
ftr-351	359	9	-	-	PUNCT
ftr-351	359	10	breaker	breaker	NOUN
ftr-351	359	11	is	be	AUX
ftr-351	359	12	for	for	SCONJ
ftr-351	359	13	both	both	DET
ftr-351	359	14	states	state	NOUN
ftr-351	359	15	to	to	PART
ftr-351	359	16	think	think	VERB
ftr-351	359	17	that	that	SCONJ
ftr-351	359	18	it	it	PRON
ftr-351	359	19	is	be	AUX
ftr-351	359	20	the	the	DET
ftr-351	359	21	same	same	ADJ
ftr-351	359	22	as	as	ADP
ftr-351	359	23	their	their	PRON
ftr-351	359	24	domestic	domestic	ADJ
ftr-351	359	25	law	law	NOUN
ftr-351	359	26	.	.	PUNCT
ftr-351	360	1	22	22	NUM
ftr-351	361	1	[	[	X
ftr-351	361	2	vol	vol	NOUN
ftr-351	361	3	.	.	PUNCT
ftr-351	362	1	10:1	10:1	NUM
ftr-351	362	2	understanding	understand	VERB
ftr-351	362	3	the	the	DET
ftr-351	362	4	oecd	oecd	PROPN
ftr-351	362	5	model	model	PROPN
ftr-351	362	6	tax	tax	PROPN
ftr-351	362	7	convention	convention	PROPN
ftr-351	362	8	g.	g.	PROPN
ftr-351	362	9	article	article	PROPN
ftr-351	362	10	1	1	NUM
ftr-351	362	11	closely	closely	ADV
ftr-351	362	12	related	relate	VERB
ftr-351	362	13	to	to	ADP
ftr-351	362	14	the	the	DET
ftr-351	362	15	definition	definition	NOUN
ftr-351	362	16	of	of	ADP
ftr-351	362	17	residence	residence	NOUN
ftr-351	362	18	is	be	AUX
ftr-351	362	19	article	article	NOUN
ftr-351	362	20	1	1	NUM
ftr-351	362	21	of	of	ADP
ftr-351	362	22	the	the	DET
ftr-351	362	23	model	model	NOUN
ftr-351	362	24	which	which	PRON
ftr-351	362	25	in	in	ADP
ftr-351	362	26	its	its	PRON
ftr-351	362	27	current	current	ADJ
ftr-351	362	28	form	form	NOUN
ftr-351	362	29	says	say	VERB
ftr-351	362	30	:	:	PUNCT
ftr-351	362	31	"	"	PUNCT
ftr-351	362	32	this	this	DET
ftr-351	362	33	convention	convention	NOUN
ftr-351	362	34	shall	shall	AUX
ftr-351	362	35	apply	apply	VERB
ftr-351	362	36	to	to	ADP
ftr-351	362	37	persons	person	NOUN
ftr-351	362	38	who	who	PRON
ftr-351	362	39	are	be	AUX
ftr-351	362	40	residents	resident	NOUN
ftr-351	362	41	of	of	ADP
ftr-351	362	42	one	one	NUM
ftr-351	362	43	or	or	CCONJ
ftr-351	362	44	both	both	PRON
ftr-351	362	45	of	of	ADP
ftr-351	362	46	the	the	DET
ftr-351	362	47	contracting	contracting	NOUN
ftr-351	362	48	states	state	NOUN
ftr-351	362	49	.	.	PUNCT
ftr-351	362	50	"	"	PUNCT
ftr-351	363	1	this	this	PRON
ftr-351	363	2	is	be	AUX
ftr-351	363	3	puzzling	puzzle	VERB
ftr-351	363	4	because	because	SCONJ
ftr-351	363	5	the	the	DET
ftr-351	363	6	point	point	NOUN
ftr-351	363	7	of	of	ADP
ftr-351	363	8	the	the	DET
ftr-351	363	9	tie	tie	NOUN
ftr-351	363	10	-	-	PUNCT
ftr-351	363	11	breakers	breaker	NOUN
ftr-351	363	12	is	be	AUX
ftr-351	363	13	that	that	SCONJ
ftr-351	363	14	a	a	DET
ftr-351	363	15	person	person	NOUN
ftr-351	363	16	can	can	AUX
ftr-351	363	17	never	never	ADV
ftr-351	363	18	be	be	AUX
ftr-351	363	19	resident	resident	ADJ
ftr-351	363	20	in	in	ADP
ftr-351	363	21	both	both	DET
ftr-351	363	22	states	state	NOUN
ftr-351	363	23	for	for	ADP
ftr-351	363	24	the	the	DET
ftr-351	363	25	purposes	purpose	NOUN
ftr-351	363	26	of	of	ADP
ftr-351	363	27	the	the	DET
ftr-351	363	28	treaty	treaty	NOUN
ftr-351	363	29	.	.	PUNCT
ftr-351	364	1	from	from	ADP
ftr-351	364	2	the	the	DET
ftr-351	364	3	context	context	NOUN
ftr-351	364	4	,	,	PUNCT
ftr-351	364	5	even	even	ADV
ftr-351	364	6	though	though	SCONJ
ftr-351	364	7	the	the	DET
ftr-351	364	8	definition	definition	NOUN
ftr-351	364	9	of	of	ADP
ftr-351	364	10	resident	resident	NOUN
ftr-351	364	11	is	be	AUX
ftr-351	364	12	not	not	PART
ftr-351	364	13	subject	subject	ADJ
ftr-351	364	14	to	to	ADP
ftr-351	364	15	the	the	DET
ftr-351	364	16	context	context	NOUN
ftr-351	364	17	otherwise	otherwise	ADV
ftr-351	364	18	requiring	require	VERB
ftr-351	364	19	as	as	SCONJ
ftr-351	364	20	are	be	AUX
ftr-351	364	21	the	the	DET
ftr-351	364	22	article	article	NOUN
ftr-351	364	23	3	3	NUM
ftr-351	364	24	definitions	definition	NOUN
ftr-351	364	25	,	,	PUNCT
ftr-351	364	26	it	it	PRON
ftr-351	364	27	must	must	AUX
ftr-351	364	28	mean	mean	VERB
ftr-351	364	29	that	that	SCONJ
ftr-351	364	30	the	the	DET
ftr-351	364	31	person	person	NOUN
ftr-351	364	32	is	be	AUX
ftr-351	364	33	resident	resident	ADJ
ftr-351	364	34	in	in	ADP
ftr-351	364	35	domestic	domestic	ADJ
ftr-351	364	36	law	law	NOUN
ftr-351	364	37	in	in	ADP
ftr-351	364	38	one	one	NUM
ftr-351	364	39	or	or	CCONJ
ftr-351	364	40	both	both	DET
ftr-351	364	41	states	state	NOUN
ftr-351	364	42	.	.	PUNCT
ftr-351	365	1	the	the	DET
ftr-351	365	2	problem	problem	NOUN
ftr-351	365	3	can	can	AUX
ftr-351	365	4	not	not	PART
ftr-351	365	5	be	be	AUX
ftr-351	365	6	explained	explain	VERB
ftr-351	365	7	by	by	ADP
ftr-351	365	8	the	the	DET
ftr-351	365	9	way	way	NOUN
ftr-351	365	10	the	the	DET
ftr-351	365	11	oeec	oeec	NOUN
ftr-351	365	12	worked	work	VERB
ftr-351	365	13	in	in	ADP
ftr-351	365	14	dealing	deal	VERB
ftr-351	365	15	with	with	ADP
ftr-351	365	16	each	each	DET
ftr-351	365	17	article	article	NOUN
ftr-351	365	18	separately	separately	ADV
ftr-351	365	19	because	because	SCONJ
ftr-351	365	20	article	article	NOUN
ftr-351	365	21	1	1	NUM
ftr-351	365	22	,	,	PUNCT
ftr-351	365	23	which	which	PRON
ftr-351	365	24	was	be	AUX
ftr-351	365	25	drafted	draft	VERB
ftr-351	365	26	by	by	ADP
ftr-351	365	27	working	work	VERB
ftr-351	365	28	party	party	PROPN
ftr-351	365	29	14	14	NUM
ftr-351	365	30	,	,	PUNCT
ftr-351	365	31	came	come	VERB
ftr-351	365	32	after	after	ADP
ftr-351	365	33	working	work	VERB
ftr-351	365	34	party	party	NOUN
ftr-351	365	35	2	2	NUM
ftr-351	365	36	on	on	ADP
ftr-351	365	37	residence	residence	NOUN
ftr-351	365	38	had	have	AUX
ftr-351	365	39	finished	finish	VERB
ftr-351	365	40	their	their	PRON
ftr-351	365	41	definition	definition	NOUN
ftr-351	365	42	.	.	PUNCT
ftr-351	366	1	8	8	NUM
ftr-351	367	1	the	the	DET
ftr-351	367	2	explanation	explanation	NOUN
ftr-351	367	3	seems	seem	VERB
ftr-351	367	4	to	to	PART
ftr-351	367	5	be	be	AUX
ftr-351	367	6	that	that	SCONJ
ftr-351	367	7	,	,	PUNCT
ftr-351	367	8	as	as	SCONJ
ftr-351	367	9	already	already	ADV
ftr-351	367	10	mentioned	mention	VERB
ftr-351	367	11	,	,	PUNCT
ftr-351	367	12	originally	originally	ADV
ftr-351	367	13	working	work	VERB
ftr-351	367	14	party	party	PROPN
ftr-351	367	15	2	2	NUM
ftr-351	367	16	proposed	propose	VERB
ftr-351	367	17	the	the	DET
ftr-351	367	18	equivalent	equivalent	NOUN
ftr-351	367	19	of	of	ADP
ftr-351	367	20	article	article	NOUN
ftr-351	367	21	1	1	NUM
ftr-351	367	22	as	as	ADP
ftr-351	367	23	part	part	NOUN
ftr-351	367	24	of	of	ADP
ftr-351	367	25	their	their	PRON
ftr-351	367	26	definition	definition	NOUN
ftr-351	367	27	of	of	ADP
ftr-351	367	28	residence	residence	NOUN
ftr-351	367	29	but	but	CCONJ
ftr-351	367	30	were	be	AUX
ftr-351	367	31	told	tell	VERB
ftr-351	367	32	by	by	ADP
ftr-351	367	33	the	the	DET
ftr-351	367	34	fiscal	fiscal	ADJ
ftr-351	367	35	committee	committee	NOUN
ftr-351	367	36	to	to	PART
ftr-351	367	37	concentrate	concentrate	VERB
ftr-351	367	38	on	on	ADP
ftr-351	367	39	the	the	DET
ftr-351	367	40	definition	definition	NOUN
ftr-351	367	41	itself	itself	PRON
ftr-351	367	42	rather	rather	ADV
ftr-351	367	43	than	than	ADP
ftr-351	367	44	its	its	PRON
ftr-351	367	45	field	field	NOUN
ftr-351	367	46	of	of	ADP
ftr-351	367	47	application.8	application.8	PROPN
ftr-351	367	48	9	9	NUM
ftr-351	367	49	that	that	DET
ftr-351	367	50	article	article	NOUN
ftr-351	367	51	said	say	VERB
ftr-351	367	52	"	"	PUNCT
ftr-351	367	53	this	this	DET
ftr-351	367	54	agreement	agreement	NOUN
ftr-351	367	55	shall	shall	AUX
ftr-351	367	56	apply	apply	VERB
ftr-351	367	57	in	in	ADP
ftr-351	367	58	every	every	DET
ftr-351	367	59	case	case	NOUN
ftr-351	367	60	where	where	SCONJ
ftr-351	367	61	a	a	DET
ftr-351	367	62	person	person	NOUN
ftr-351	367	63	is	be	AUX
ftr-351	367	64	fully	fully	ADV
ftr-351	367	65	liable	liable	ADJ
ftr-351	367	66	to	to	ADP
ftr-351	367	67	taxation	taxation	NOUN
ftr-351	367	68	in	in	ADP
ftr-351	367	69	one	one	NUM
ftr-351	367	70	of	of	ADP
ftr-351	367	71	the	the	DET
ftr-351	367	72	member	member	NOUN
ftr-351	367	73	countries	country	NOUN
ftr-351	367	74	.	.	PUNCT
ftr-351	368	1	"	"	PUNCT
ftr-351	368	2	"	"	PUNCT
ftr-351	368	3	(	(	PUNCT
ftr-351	368	4	this	this	PRON
ftr-351	368	5	is	be	AUX
ftr-351	368	6	an	an	DET
ftr-351	368	7	indication	indication	NOUN
ftr-351	368	8	that	that	SCONJ
ftr-351	368	9	the	the	DET
ftr-351	368	10	model	model	NOUN
ftr-351	368	11	was	be	AUX
ftr-351	368	12	then	then	ADV
ftr-351	368	13	proposed	propose	VERB
ftr-351	368	14	for	for	ADP
ftr-351	368	15	a	a	DET
ftr-351	368	16	multilateral	multilateral	ADJ
ftr-351	368	17	treaty	treaty	NOUN
ftr-351	368	18	,	,	PUNCT
ftr-351	368	19	as	as	SCONJ
ftr-351	368	20	we	we	PRON
ftr-351	368	21	shall	shall	AUX
ftr-351	368	22	see	see	VERB
ftr-351	368	23	below.91	below.91	PROPN
ftr-351	368	24	)	)	PUNCT
ftr-351	368	25	in	in	ADP
ftr-351	368	26	the	the	DET
ftr-351	368	27	context	context	NOUN
ftr-351	368	28	this	this	DET
ftr-351	368	29	article	article	NOUN
ftr-351	368	30	clearly	clearly	ADV
ftr-351	368	31	meant	mean	VERB
ftr-351	368	32	fully	fully	ADV
ftr-351	368	33	liable	liable	ADJ
ftr-351	368	34	to	to	PART
ftr-351	368	35	tax	tax	VERB
ftr-351	368	36	under	under	ADP
ftr-351	368	37	domestic	domestic	ADJ
ftr-351	368	38	law	law	NOUN
ftr-351	368	39	.	.	PUNCT
ftr-351	369	1	the	the	DET
ftr-351	369	2	draft	draft	NOUN
ftr-351	369	3	went	go	VERB
ftr-351	369	4	on	on	ADP
ftr-351	369	5	to	to	PART
ftr-351	369	6	define	define	VERB
ftr-351	369	7	in	in	ADP
ftr-351	369	8	which	which	PRON
ftr-351	369	9	member	member	NOUN
ftr-351	369	10	country	country	NOUN
ftr-351	369	11	the	the	DET
ftr-351	369	12	right	right	NOUN
ftr-351	369	13	to	to	ADP
ftr-351	369	14	tax	tax	NOUN
ftr-351	369	15	belonged	belong	VERB
ftr-351	369	16	by	by	ADP
ftr-351	369	17	virtue	virtue	NOUN
ftr-351	369	18	of	of	ADP
ftr-351	369	19	the	the	DET
ftr-351	369	20	tie	tie	NOUN
ftr-351	369	21	-	-	PUNCT
ftr-351	369	22	breakers	breaker	NOUN
ftr-351	369	23	for	for	ADP
ftr-351	369	24	individuals	individual	NOUN
ftr-351	369	25	,	,	PUNCT
ftr-351	369	26	companies	company	NOUN
ftr-351	369	27	or	or	CCONJ
ftr-351	369	28	other	other	ADJ
ftr-351	369	29	bodies	body	NOUN
ftr-351	369	30	corporate	corporate	ADJ
ftr-351	369	31	,	,	PUNCT
ftr-351	369	32	and	and	CCONJ
ftr-351	369	33	also	also	ADV
ftr-351	369	34	estates	estate	NOUN
ftr-351	369	35	of	of	ADP
ftr-351	369	36	deceased	deceased	ADJ
ftr-351	369	37	persons	person	NOUN
ftr-351	369	38	.	.	PUNCT
ftr-351	370	1	neither	neither	DET
ftr-351	370	2	part	part	NOUN
ftr-351	370	3	originally	originally	ADV
ftr-351	370	4	used	use	VERB
ftr-351	370	5	the	the	DET
ftr-351	370	6	expression	expression	NOUN
ftr-351	370	7	resident	resident	NOUN
ftr-351	370	8	,	,	PUNCT
ftr-351	370	9	although	although	SCONJ
ftr-351	370	10	by	by	ADP
ftr-351	370	11	the	the	DET
ftr-351	370	12	time	time	NOUN
ftr-351	370	13	working	working	PROPN
ftr-351	370	14	party	party	NOUN
ftr-351	370	15	2	2	NUM
ftr-351	370	16	had	have	AUX
ftr-351	370	17	finished	finish	VERB
ftr-351	370	18	it	it	PRON
ftr-351	370	19	did	do	VERB
ftr-351	370	20	.	.	PUNCT
ftr-351	371	1	it	it	PRON
ftr-351	371	2	seems	seem	VERB
ftr-351	371	3	that	that	SCONJ
ftr-351	371	4	when	when	SCONJ
ftr-351	371	5	working	working	PROPN
ftr-351	371	6	party	party	PROPN
ftr-351	371	7	14	14	NUM
ftr-351	371	8	drafted	draft	VERB
ftr-351	371	9	article	article	NOUN
ftr-351	371	10	1	1	NUM
ftr-351	371	11	they	they	PRON
ftr-351	371	12	were	be	AUX
ftr-351	371	13	aware	aware	ADJ
ftr-351	371	14	of	of	ADP
ftr-351	371	15	this	this	DET
ftr-351	371	16	previous	previous	ADJ
ftr-351	371	17	draft	draft	NOUN
ftr-351	371	18	and	and	CCONJ
ftr-351	371	19	followed	follow	VERB
ftr-351	371	20	the	the	DET
ftr-351	371	21	sense	sense	NOUN
ftr-351	371	22	of	of	ADP
ftr-351	371	23	it	it	PRON
ftr-351	371	24	.	.	PUNCT
ftr-351	372	1	their	their	PRON
ftr-351	372	2	draft	draft	NOUN
ftr-351	372	3	read	read	NOUN
ftr-351	372	4	:	:	PUNCT
ftr-351	372	5	"	"	PUNCT
ftr-351	372	6	the	the	DET
ftr-351	372	7	present	present	ADJ
ftr-351	372	8	convention	convention	NOUN
ftr-351	372	9	applies	apply	VERB
ftr-351	372	10	to	to	ADP
ftr-351	372	11	individuals	individual	NOUN
ftr-351	372	12	and	and	CCONJ
ftr-351	372	13	legal	legal	ADJ
ftr-351	372	14	persons	person	NOUN
ftr-351	372	15	who	who	PRON
ftr-351	372	16	are	be	AUX
ftr-351	372	17	residents	resident	NOUN
ftr-351	372	18	of	of	ADP
ftr-351	372	19	the	the	DET
ftr-351	372	20	contracting	contracting	NOUN
ftr-351	372	21	state	state	NOUN
ftr-351	372	22	a	a	PRON
ftr-351	372	23	or	or	CCONJ
ftr-351	372	24	of	of	ADP
ftr-351	372	25	contracting	contract	VERB
ftr-351	372	26	state	state	PROPN
ftr-351	372	27	b	b	PROPN
ftr-351	372	28	or	or	CCONJ
ftr-351	372	29	of	of	ADP
ftr-351	372	30	both	both	DET
ftr-351	372	31	states	state	NOUN
ftr-351	372	32	[	[	X
ftr-351	372	33	under	under	ADP
ftr-351	372	34	the	the	DET
ftr-351	372	35	provisions	provision	NOUN
ftr-351	372	36	of	of	ADP
ftr-351	372	37	article	article	NOUN
ftr-351	372	38	....	....	PUNCT
ftr-351	372	39	]	]	X
ftr-351	372	40	"	"	PUNCT
ftr-351	372	41	the	the	DET
ftr-351	372	42	draft	draft	NOUN
ftr-351	372	43	had	have	AUX
ftr-351	372	44	become	become	VERB
ftr-351	372	45	bilateral	bilateral	ADJ
ftr-351	372	46	by	by	ADP
ftr-351	372	47	then	then	ADV
ftr-351	372	48	,	,	PUNCT
ftr-351	372	49	although	although	SCONJ
ftr-351	372	50	a	a	DET
ftr-351	372	51	later	later	ADJ
ftr-351	372	52	draft	draft	NOUN
ftr-351	372	53	retained	retain	VERB
ftr-351	372	54	a	a	DET
ftr-351	372	55	multilateral	multilateral	ADJ
ftr-351	372	56	alternative	alternative	NOUN
ftr-351	372	57	.	.	PUNCT
ftr-351	373	1	92	92	NUM
ftr-351	373	2	it	it	PRON
ftr-351	373	3	is	be	AUX
ftr-351	373	4	strange	strange	ADJ
ftr-351	373	5	that	that	SCONJ
ftr-351	373	6	the	the	DET
ftr-351	373	7	working	work	VERB
ftr-351	373	8	party	party	NOUN
ftr-351	373	9	should	should	AUX
ftr-351	373	10	say	say	VERB
ftr-351	373	11	"	"	PUNCT
ftr-351	373	12	individuals	individual	NOUN
ftr-351	373	13	and	and	CCONJ
ftr-351	373	14	legal	legal	ADJ
ftr-351	373	15	persons	person	NOUN
ftr-351	373	16	"	"	PUNCT
ftr-351	373	17	when	when	SCONJ
ftr-351	373	18	in	in	ADP
ftr-351	373	19	the	the	DET
ftr-351	373	20	same	same	ADJ
ftr-351	373	21	draft	draft	NOUN
ftr-351	373	22	they	they	PRON
ftr-351	373	23	proposed	propose	VERB
ftr-351	373	24	definitions	definition	NOUN
ftr-351	373	25	of	of	ADP
ftr-351	373	26	"	"	PUNCT
ftr-351	373	27	person	person	NOUN
ftr-351	373	28	"	"	PUNCT
ftr-351	373	29	and	and	CCONJ
ftr-351	373	30	"	"	PUNCT
ftr-351	373	31	company	company	NOUN
ftr-351	373	32	"	"	PUNCT
ftr-351	373	33	in	in	ADP
ftr-351	373	34	a	a	DET
ftr-351	373	35	draft	draft	NOUN
ftr-351	373	36	of	of	ADP
ftr-351	373	37	the	the	DET
ftr-351	373	38	whole	whole	NOUN
ftr-351	373	39	of	of	ADP
ftr-351	373	40	88	88	NUM
ftr-351	373	41	.	.	PUNCT
ftr-351	374	1	the	the	DET
ftr-351	374	2	first	first	ADJ
ftr-351	374	3	draft	draft	NOUN
ftr-351	374	4	of	of	ADP
ftr-351	374	5	article	article	NOUN
ftr-351	374	6	1	1	NUM
ftr-351	374	7	is	be	AUX
ftr-351	374	8	in	in	ADP
ftr-351	374	9	fciwp14(59	fciwp14(59	ADJ
ftr-351	374	10	)	)	PUNCT
ftr-351	374	11	1	1	NUM
ftr-351	374	12	(	(	PUNCT
ftr-351	374	13	mar	mar	PROPN
ftr-351	374	14	.	.	PROPN
ftr-351	374	15	3	3	NUM
ftr-351	374	16	,	,	PUNCT
ftr-351	374	17	1959	1959	NUM
ftr-351	374	18	)	)	PUNCT
ftr-351	374	19	;	;	PUNCT
ftr-351	374	20	the	the	DET
ftr-351	374	21	final	final	ADJ
ftr-351	374	22	report	report	NOUN
ftr-351	374	23	of	of	ADP
ftr-351	374	24	working	working	NOUN
ftr-351	374	25	party	party	NOUN
ftr-351	374	26	2	2	NUM
ftr-351	374	27	on	on	ADP
ftr-351	374	28	residence	residence	NOUN
ftr-351	374	29	was	be	AUX
ftr-351	374	30	in	in	ADP
ftr-351	374	31	fc	fc	PROPN
ftr-351	374	32	/	/	SYM
ftr-351	374	33	wp2(58	wp2(58	NOUN
ftr-351	374	34	)	)	PUNCT
ftr-351	374	35	1	1	NUM
ftr-351	374	36	(	(	PUNCT
ftr-351	374	37	jan	jan	PROPN
ftr-351	374	38	.	.	PROPN
ftr-351	374	39	10	10	NUM
ftr-351	374	40	,	,	PUNCT
ftr-351	374	41	1958	1958	NUM
ftr-351	374	42	)	)	PUNCT
ftr-351	374	43	.	.	PUNCT
ftr-351	375	1	89	89	NUM
ftr-351	375	2	.	.	PUNCT
ftr-351	376	1	they	they	PRON
ftr-351	376	2	also	also	ADV
ftr-351	376	3	proposed	propose	VERB
ftr-351	376	4	a	a	DET
ftr-351	376	5	definition	definition	NOUN
ftr-351	376	6	of	of	ADP
ftr-351	376	7	"	"	PUNCT
ftr-351	376	8	person	person	NOUN
ftr-351	376	9	"	"	PUNCT
ftr-351	376	10	which	which	PRON
ftr-351	376	11	the	the	DET
ftr-351	376	12	fiscal	fiscal	ADJ
ftr-351	376	13	committee	committee	NOUN
ftr-351	376	14	did	do	AUX
ftr-351	376	15	not	not	PART
ftr-351	376	16	want	want	VERB
ftr-351	376	17	either	either	ADV
ftr-351	376	18	:	:	PUNCT
ftr-351	376	19	fc	fc	PROPN
ftr-351	376	20	/	/	SYM
ftr-351	376	21	m(57	m(57	NOUN
ftr-351	376	22	)	)	PUNCT
ftr-351	376	23	2	2	NUM
ftr-351	376	24	(	(	PUNCT
ftr-351	376	25	jul	jul	PROPN
ftr-351	376	26	.	.	PROPN
ftr-351	376	27	3	3	NUM
ftr-351	376	28	,	,	PUNCT
ftr-351	376	29	1957	1957	NUM
ftr-351	376	30	)	)	PUNCT
ftr-351	376	31	.	.	PUNCT
ftr-351	377	1	90	90	NUM
ftr-351	377	2	.	.	PUNCT
ftr-351	377	3	fc	fc	PROPN
ftr-351	377	4	/	/	SYM
ftr-351	377	5	wp2(57	wp2(57	NOUN
ftr-351	377	6	)	)	PUNCT
ftr-351	377	7	1	1	NUM
ftr-351	377	8	(	(	PUNCT
ftr-351	377	9	may	may	PROPN
ftr-351	377	10	27	27	NUM
ftr-351	377	11	,	,	PUNCT
ftr-351	377	12	1957	1957	NUM
ftr-351	377	13	)	)	PUNCT
ftr-351	377	14	.	.	PUNCT
ftr-351	378	1	91	91	X
ftr-351	378	2	.	.	PUNCT
ftr-351	379	1	see	see	VERB
ftr-351	379	2	the	the	DET
ftr-351	379	3	heading	head	VERB
ftr-351	379	4	non	non	NOUN
ftr-351	379	5	-	-	NOUN
ftr-351	379	6	discrimination	discrimination	NOUN
ftr-351	379	7	was	be	AUX
ftr-351	379	8	intended	intend	VERB
ftr-351	379	9	to	to	PART
ftr-351	379	10	be	be	AUX
ftr-351	379	11	dealt	deal	VERB
ftr-351	379	12	with	with	ADP
ftr-351	379	13	in	in	ADP
ftr-351	379	14	a	a	DET
ftr-351	379	15	multilateral	multilateral	ADJ
ftr-351	379	16	treaty	treaty	NOUN
ftr-351	379	17	.	.	PUNCT
ftr-351	380	1	92	92	NUM
ftr-351	380	2	.	.	PUNCT
ftr-351	380	3	fc	fc	PROPN
ftr-351	380	4	/	/	SYM
ftr-351	380	5	wp14(60	wp14(60	PROPN
ftr-351	380	6	)	)	PUNCT
ftr-351	380	7	1	1	NUM
ftr-351	380	8	(	(	PUNCT
ftr-351	380	9	jan	jan	PROPN
ftr-351	380	10	.	.	PROPN
ftr-351	380	11	19	19	NUM
ftr-351	380	12	,	,	PUNCT
ftr-351	380	13	1960	1960	NUM
ftr-351	380	14	)	)	PUNCT
ftr-351	380	15	.	.	PUNCT
ftr-351	381	1	2009	2009	NUM
ftr-351	381	2	]	]	SYM
ftr-351	381	3	23	23	NUM
ftr-351	381	4	florida	florida	PROPN
ftr-351	381	5	tax	tax	NOUN
ftr-351	381	6	review	review	NOUN
ftr-351	381	7	what	what	PRON
ftr-351	381	8	is	be	AUX
ftr-351	381	9	now	now	ADV
ftr-351	381	10	article	article	NOUN
ftr-351	381	11	3	3	NUM
ftr-351	381	12	;	;	PUNCT
ftr-351	381	13	they	they	PRON
ftr-351	381	14	corrected	correct	VERB
ftr-351	381	15	this	this	PRON
ftr-351	381	16	is	be	AUX
ftr-351	381	17	their	their	PRON
ftr-351	381	18	next	next	ADJ
ftr-351	381	19	draft.93	draft.93	NOUN
ftr-351	381	20	it	it	PRON
ftr-351	381	21	is	be	AUX
ftr-351	381	22	even	even	ADV
ftr-351	381	23	stranger	stranger	ADJ
ftr-351	381	24	that	that	SCONJ
ftr-351	381	25	they	they	PRON
ftr-351	381	26	suggested	suggest	VERB
ftr-351	381	27	as	as	ADP
ftr-351	381	28	a	a	DET
ftr-351	381	29	possibility	possibility	NOUN
ftr-351	381	30	by	by	ADP
ftr-351	381	31	the	the	DET
ftr-351	381	32	passage	passage	NOUN
ftr-351	381	33	in	in	ADP
ftr-351	381	34	square	square	ADJ
ftr-351	381	35	brackets	bracket	NOUN
ftr-351	381	36	that	that	PRON
ftr-351	381	37	the	the	DET
ftr-351	381	38	definition	definition	NOUN
ftr-351	381	39	in	in	ADP
ftr-351	381	40	the	the	DET
ftr-351	381	41	residence	residence	NOUN
ftr-351	381	42	article	article	NOUN
ftr-351	381	43	should	should	AUX
ftr-351	381	44	apply	apply	VERB
ftr-351	381	45	when	when	SCONJ
ftr-351	381	46	its	its	PRON
ftr-351	381	47	purpose	purpose	NOUN
ftr-351	381	48	was	be	AUX
ftr-351	381	49	to	to	PART
ftr-351	381	50	prevent	prevent	VERB
ftr-351	381	51	residence	residence	NOUN
ftr-351	381	52	in	in	ADP
ftr-351	381	53	both	both	DET
ftr-351	381	54	states	state	NOUN
ftr-351	381	55	;	;	PUNCT
ftr-351	381	56	this	this	PRON
ftr-351	381	57	was	be	AUX
ftr-351	381	58	also	also	ADV
ftr-351	381	59	dropped	drop	VERB
ftr-351	381	60	in	in	ADP
ftr-351	381	61	the	the	DET
ftr-351	381	62	next	next	ADJ
ftr-351	381	63	draft.94	draft.94	NOUN
ftr-351	381	64	was	be	AUX
ftr-351	381	65	the	the	DET
ftr-351	381	66	reason	reason	NOUN
ftr-351	381	67	connected	connect	VERB
ftr-351	381	68	with	with	ADP
ftr-351	381	69	the	the	DET
ftr-351	381	70	dual	dual	ADJ
ftr-351	381	71	residence	residence	NOUN
ftr-351	381	72	provision	provision	NOUN
ftr-351	381	73	not	not	PART
ftr-351	381	74	being	be	AUX
ftr-351	381	75	intended	intend	VERB
ftr-351	381	76	to	to	PART
ftr-351	381	77	be	be	AUX
ftr-351	381	78	applicable	applicable	ADJ
ftr-351	381	79	to	to	ADP
ftr-351	381	80	residence	residence	NOUN
ftr-351	381	81	-	-	PUNCT
ftr-351	381	82	source	source	NOUN
ftr-351	381	83	provisions	provision	NOUN
ftr-351	381	84	?	?	PUNCT
ftr-351	382	1	95	95	NUM
ftr-351	383	1	the	the	DET
ftr-351	383	2	proposed	propose	VERB
ftr-351	383	3	commentary	commentary	NOUN
ftr-351	383	4	does	do	AUX
ftr-351	383	5	not	not	PART
ftr-351	383	6	help	help	VERB
ftr-351	383	7	explain	explain	VERB
ftr-351	383	8	this	this	PRON
ftr-351	383	9	as	as	SCONJ
ftr-351	383	10	it	it	PRON
ftr-351	383	11	merely	merely	ADV
ftr-351	383	12	states	state	VERB
ftr-351	383	13	that	that	SCONJ
ftr-351	383	14	older	old	ADJ
ftr-351	383	15	treaties	treaty	NOUN
ftr-351	383	16	applied	apply	VERB
ftr-351	383	17	to	to	ADP
ftr-351	383	18	citizens	citizen	NOUN
ftr-351	383	19	but	but	CCONJ
ftr-351	383	20	residence	residence	NOUN
ftr-351	383	21	was	be	AUX
ftr-351	383	22	a	a	DET
ftr-351	383	23	preferable	preferable	ADJ
ftr-351	383	24	connection	connection	NOUN
ftr-351	383	25	.	.	PUNCT
ftr-351	384	1	h.	h.	PROPN
ftr-351	384	2	permanent	permanent	ADJ
ftr-351	384	3	establishment	establishment	NOUN
ftr-351	384	4	1	1	NUM
ftr-351	384	5	.	.	PUNCT
ftr-351	385	1	the	the	DET
ftr-351	385	2	list	list	NOUN
ftr-351	385	3	of	of	ADP
ftr-351	385	4	items	item	NOUN
ftr-351	385	5	that	that	PRON
ftr-351	385	6	permanent	permanent	ADJ
ftr-351	385	7	establishment	establishment	NOUN
ftr-351	385	8	includes	include	VERB
ftr-351	385	9	especially	especially	ADV
ftr-351	385	10	the	the	DET
ftr-351	385	11	original	original	ADJ
ftr-351	385	12	definition	definition	NOUN
ftr-351	385	13	of	of	ADP
ftr-351	385	14	"	"	PUNCT
ftr-351	385	15	permanent	permanent	ADJ
ftr-351	385	16	establishment	establishment	NOUN
ftr-351	385	17	"	"	PUNCT
ftr-351	385	18	proposed	propose	VERB
ftr-351	385	19	by	by	ADP
ftr-351	385	20	working	work	VERB
ftr-351	385	21	party	party	PROPN
ftr-351	385	22	1,96	1,96	PROPN
ftr-351	386	1	the	the	DET
ftr-351	386	2	members	member	NOUN
ftr-351	386	3	of	of	ADP
ftr-351	386	4	which	which	PRON
ftr-351	386	5	were	be	AUX
ftr-351	386	6	from	from	ADP
ftr-351	386	7	germany	germany	PROPN
ftr-351	386	8	and	and	CCONJ
ftr-351	386	9	the	the	DET
ftr-351	386	10	uk	uk	PROPN
ftr-351	386	11	,	,	PUNCT
ftr-351	386	12	was	be	AUX
ftr-351	386	13	little	little	ADV
ftr-351	386	14	different	different	ADJ
ftr-351	386	15	in	in	ADP
ftr-351	386	16	outline	outline	NOUN
ftr-351	386	17	from	from	ADP
ftr-351	386	18	today	today	NOUN
ftr-351	386	19	,	,	PUNCT
ftr-351	386	20	no	no	ADV
ftr-351	386	21	doubt	doubt	ADV
ftr-351	386	22	because	because	SCONJ
ftr-351	386	23	of	of	ADP
ftr-351	386	24	the	the	DET
ftr-351	386	25	long	long	ADJ
ftr-351	386	26	history	history	NOUN
ftr-351	386	27	of	of	ADP
ftr-351	386	28	the	the	DET
ftr-351	386	29	use	use	NOUN
ftr-351	386	30	of	of	ADP
ftr-351	386	31	such	such	DET
ftr-351	386	32	a	a	DET
ftr-351	386	33	definition	definition	NOUN
ftr-351	386	34	in	in	ADP
ftr-351	386	35	actual	actual	ADJ
ftr-351	386	36	treaties.9	treaties.9	SCONJ
ftr-351	386	37	7	7	NUM
ftr-351	386	38	no	no	DET
ftr-351	386	39	guidance	guidance	NOUN
ftr-351	386	40	was	be	AUX
ftr-351	386	41	given	give	VERB
ftr-351	386	42	on	on	ADP
ftr-351	386	43	why	why	SCONJ
ftr-351	386	44	there	there	PRON
ftr-351	386	45	is	be	VERB
ftr-351	386	46	a	a	DET
ftr-351	386	47	list	list	NOUN
ftr-351	386	48	of	of	ADP
ftr-351	386	49	items	item	NOUN
ftr-351	386	50	(	(	PUNCT
ftr-351	386	51	place	place	NOUN
ftr-351	386	52	of	of	ADP
ftr-351	386	53	management	management	NOUN
ftr-351	386	54	,	,	PUNCT
ftr-351	386	55	branch	branch	NOUN
ftr-351	386	56	,	,	PUNCT
ftr-351	386	57	office	office	NOUN
ftr-351	386	58	etc	etc	X
ftr-351	386	59	)	)	PUNCT
ftr-351	386	60	that	that	SCONJ
ftr-351	386	61	the	the	DET
ftr-351	386	62	term	term	NOUN
ftr-351	386	63	"	"	PUNCT
ftr-351	386	64	includes	include	VERB
ftr-351	386	65	especially	especially	ADV
ftr-351	386	66	.	.	PUNCT
ftr-351	386	67	"	"	PUNCT
ftr-351	387	1	is	be	AUX
ftr-351	387	2	it	it	PRON
ftr-351	387	3	clear	clear	ADJ
ftr-351	387	4	that	that	SCONJ
ftr-351	387	5	,	,	PUNCT
ftr-351	387	6	for	for	ADP
ftr-351	387	7	example	example	NOUN
ftr-351	387	8	,	,	PUNCT
ftr-351	387	9	an	an	DET
ftr-351	387	10	office	office	NOUN
ftr-351	387	11	available	available	ADJ
ftr-351	387	12	for	for	ADP
ftr-351	387	13	a	a	DET
ftr-351	387	14	short	short	ADJ
ftr-351	387	15	time	time	NOUN
ftr-351	387	16	only	only	ADV
ftr-351	387	17	which	which	PRON
ftr-351	387	18	is	be	AUX
ftr-351	387	19	not	not	PART
ftr-351	387	20	a	a	DET
ftr-351	387	21	permanent	permanent	ADJ
ftr-351	387	22	establishment	establishment	NOUN
ftr-351	387	23	by	by	ADP
ftr-351	387	24	virtue	virtue	NOUN
ftr-351	387	25	of	of	ADP
ftr-351	387	26	the	the	DET
ftr-351	387	27	general	general	ADJ
ftr-351	387	28	definition	definition	NOUN
ftr-351	387	29	is	be	AUX
ftr-351	387	30	not	not	PART
ftr-351	387	31	deemed	deem	VERB
ftr-351	387	32	to	to	PART
ftr-351	387	33	be	be	AUX
ftr-351	387	34	one	one	NUM
ftr-351	387	35	by	by	ADP
ftr-351	387	36	virtue	virtue	NOUN
ftr-351	387	37	of	of	ADP
ftr-351	387	38	office	office	NOUN
ftr-351	387	39	being	be	AUX
ftr-351	387	40	included	include	VERB
ftr-351	387	41	in	in	ADP
ftr-351	387	42	the	the	DET
ftr-351	387	43	list	list	NOUN
ftr-351	387	44	in	in	ADP
ftr-351	387	45	paragraph	paragraph	NOUN
ftr-351	387	46	2	2	NUM
ftr-351	387	47	?	?	PUNCT
ftr-351	388	1	the	the	DET
ftr-351	388	2	original	original	ADJ
ftr-351	388	3	commentary	commentary	NOUN
ftr-351	388	4	,	,	PUNCT
ftr-351	388	5	"	"	PUNCT
ftr-351	388	6	as	as	SCONJ
ftr-351	388	7	it	it	PRON
ftr-351	388	8	still	still	ADV
ftr-351	388	9	does	do	VERB
ftr-351	388	10	today	today	NOUN
ftr-351	388	11	,	,	PUNCT
ftr-351	388	12	99	99	NUM
ftr-351	388	13	describes	describe	VERB
ftr-351	388	14	the	the	DET
ftr-351	388	15	list	list	NOUN
ftr-351	388	16	as	as	ADP
ftr-351	388	17	prima	prima	PROPN
ftr-351	388	18	facie	facie	NOUN
ftr-351	388	19	examples	example	NOUN
ftr-351	388	20	,	,	PUNCT
ftr-351	388	21	or	or	CCONJ
ftr-351	388	22	in	in	ADP
ftr-351	388	23	another	another	DET
ftr-351	388	24	place	place	NOUN
ftr-351	388	25	in	in	ADP
ftr-351	388	26	the	the	DET
ftr-351	388	27	original	original	ADJ
ftr-351	388	28	commentary	commentary	NOUN
ftr-351	388	29	as	as	ADP
ftr-351	388	30	examples	example	NOUN
ftr-351	388	31	that	that	PRON
ftr-351	388	32	can	can	AUX
ftr-351	388	33	be	be	AUX
ftr-351	388	34	regarded	regard	VERB
ftr-351	388	35	a	a	DET
ftr-351	388	36	priori	priori	ADV
ftr-351	388	37	as	as	ADP
ftr-351	388	38	constituting	constitute	VERB
ftr-351	388	39	a	a	DET
ftr-351	388	40	permanent	permanent	ADJ
ftr-351	388	41	establishment	establishment	NOUN
ftr-351	388	42	,	,	PUNCT
ftr-351	388	43	which	which	PRON
ftr-351	388	44	convey	convey	VERB
ftr-351	388	45	that	that	SCONJ
ftr-351	388	46	the	the	DET
ftr-351	388	47	list	list	NOUN
ftr-351	388	48	is	be	AUX
ftr-351	388	49	of	of	ADP
ftr-351	388	50	items	item	NOUN
ftr-351	388	51	that	that	PRON
ftr-351	388	52	constitute	constitute	VERB
ftr-351	388	53	a	a	DET
ftr-351	388	54	permanent	permanent	ADJ
ftr-351	388	55	establishment	establishment	NOUN
ftr-351	388	56	at	at	ADP
ftr-351	388	57	first	first	ADJ
ftr-351	388	58	sight	sight	NOUN
ftr-351	388	59	but	but	CCONJ
ftr-351	388	60	might	might	AUX
ftr-351	388	61	not	not	PART
ftr-351	388	62	do	do	VERB
ftr-351	388	63	so	so	ADV
ftr-351	388	64	when	when	SCONJ
ftr-351	388	65	looked	look	VERB
ftr-351	388	66	into	into	ADP
ftr-351	388	67	fully	fully	ADV
ftr-351	388	68	.	.	PUNCT
ftr-351	389	1	the	the	DET
ftr-351	389	2	working	work	VERB
ftr-351	389	3	party	party	NOUN
ftr-351	389	4	explained	explain	VERB
ftr-351	389	5	that	that	SCONJ
ftr-351	389	6	the	the	DET
ftr-351	389	7	list	list	NOUN
ftr-351	389	8	was	be	AUX
ftr-351	389	9	one	one	NUM
ftr-351	389	10	to	to	PART
ftr-351	389	11	which	which	PRON
ftr-351	389	12	all	all	DET
ftr-351	389	13	member	member	NOUN
ftr-351	389	14	states	state	NOUN
ftr-351	389	15	would	would	AUX
ftr-351	389	16	agree	agree	VERB
ftr-351	389	17	with	with	ADP
ftr-351	389	18	a	a	DET
ftr-351	389	19	minimum	minimum	NOUN
ftr-351	389	20	of	of	ADP
ftr-351	389	21	discussion	discussion	NOUN
ftr-351	389	22	,	,	PUNCT
ftr-351	389	23	and	and	CCONJ
ftr-351	389	24	which	which	PRON
ftr-351	389	25	closely	closely	ADV
ftr-351	389	26	followed	follow	VERB
ftr-351	389	27	the	the	DET
ftr-351	389	28	list	list	NOUN
ftr-351	389	29	in	in	ADP
ftr-351	389	30	the	the	DET
ftr-351	389	31	inclusive	inclusive	ADJ
ftr-351	389	32	definition	definition	NOUN
ftr-351	389	33	in	in	ADP
ftr-351	389	34	the	the	DET
ftr-351	389	35	london	london	PROPN
ftr-351	389	36	and	and	CCONJ
ftr-351	389	37	mexico	mexico	NOUN
ftr-351	389	38	drafts	draft	VERB
ftr-351	389	39	.	.	PUNCT
ftr-351	390	1	a	a	DET
ftr-351	390	2	place	place	NOUN
ftr-351	390	3	of	of	ADP
ftr-351	390	4	management	management	NOUN
ftr-351	390	5	was	be	AUX
ftr-351	390	6	added	add	VERB
ftr-351	390	7	as	as	SCONJ
ftr-351	390	8	it	it	PRON
ftr-351	390	9	was	be	AUX
ftr-351	390	10	not	not	PART
ftr-351	390	11	necessarily	necessarily	ADV
ftr-351	390	12	an	an	DET
ftr-351	390	13	office	office	NOUN
ftr-351	390	14	,	,	PUNCT
ftr-351	390	15	as	as	SCONJ
ftr-351	390	16	the	the	DET
ftr-351	390	17	commentary	commentary	NOUN
ftr-351	390	18	still	still	ADV
ftr-351	390	19	explains	explain	VERB
ftr-351	390	20	;	;	PUNCT
ftr-351	390	21	"	"	PUNCT
ftr-351	390	22	head	head	NOUN
ftr-351	390	23	office	office	NOUN
ftr-351	390	24	"	"	PUNCT
ftr-351	390	25	and	and	CCONJ
ftr-351	390	26	"	"	PUNCT
ftr-351	390	27	professional	professional	ADJ
ftr-351	390	28	93	93	NUM
ftr-351	390	29	.	.	PUNCT
ftr-351	391	1	see	see	VERB
ftr-351	391	2	supra	supra	PROPN
ftr-351	391	3	note	note	PROPN
ftr-351	391	4	92	92	NUM
ftr-351	391	5	.	.	PUNCT
ftr-351	392	1	94	94	NUM
ftr-351	392	2	.	.	PUNCT
ftr-351	393	1	i	i	PRON
ftr-351	393	2	d.	d.	PROPN
ftr-351	393	3	95	95	NUM
ftr-351	393	4	.	.	PUNCT
ftr-351	394	1	see	see	VERB
ftr-351	394	2	supra	supra	PROPN
ftr-351	394	3	note	note	PROPN
ftr-351	394	4	64	64	NUM
ftr-351	394	5	.	.	PUNCT
ftr-351	395	1	96	96	NUM
ftr-351	395	2	.	.	PUNCT
ftr-351	396	1	this	this	PRON
ftr-351	396	2	was	be	AUX
ftr-351	396	3	the	the	DET
ftr-351	396	4	first	first	ADJ
ftr-351	396	5	article	article	NOUN
ftr-351	396	6	to	to	PART
ftr-351	396	7	be	be	AUX
ftr-351	396	8	finalized	finalize	VERB
ftr-351	396	9	.	.	PUNCT
ftr-351	397	1	it	it	PRON
ftr-351	397	2	was	be	AUX
ftr-351	397	3	complete	complete	ADJ
ftr-351	397	4	by	by	ADP
ftr-351	397	5	oct	oct	PROPN
ftr-351	397	6	.	.	PROPN
ftr-351	397	7	2	2	NUM
ftr-351	397	8	,	,	PUNCT
ftr-351	397	9	1957	1957	NUM
ftr-351	397	10	,	,	PUNCT
ftr-351	397	11	see	see	VERB
ftr-351	397	12	tdf	tdf	PROPN
ftr-351	397	13	/	/	SYM
ftr-351	397	14	fc/125	fc/125	NOUN
ftr-351	397	15	.	.	PUNCT
ftr-351	398	1	97	97	NUM
ftr-351	398	2	.	.	PUNCT
ftr-351	399	1	in	in	ADP
ftr-351	399	2	the	the	DET
ftr-351	399	3	league	league	NOUN
ftr-351	399	4	of	of	ADP
ftr-351	399	5	nations	nations	PROPN
ftr-351	399	6	london	london	PROPN
ftr-351	399	7	and	and	CCONJ
ftr-351	399	8	mexico	mexico	PROPN
ftr-351	399	9	drafts	draft	VERB
ftr-351	399	10	the	the	DET
ftr-351	399	11	list	list	NOUN
ftr-351	399	12	of	of	ADP
ftr-351	399	13	items	item	NOUN
ftr-351	399	14	that	that	PRON
ftr-351	399	15	the	the	DET
ftr-351	399	16	term	term	NOUN
ftr-351	399	17	"	"	PUNCT
ftr-351	399	18	includes	include	VERB
ftr-351	399	19	especially	especially	ADV
ftr-351	399	20	"	"	PUNCT
ftr-351	399	21	was	be	AUX
ftr-351	399	22	part	part	NOUN
ftr-351	399	23	of	of	ADP
ftr-351	399	24	an	an	DET
ftr-351	399	25	inclusive	inclusive	ADJ
ftr-351	399	26	definition	definition	NOUN
ftr-351	399	27	:	:	PUNCT
ftr-351	399	28	"	"	PUNCT
ftr-351	399	29	includes	include	VERB
ftr-351	399	30	head	head	NOUN
ftr-351	399	31	offices	office	NOUN
ftr-351	399	32	,	,	PUNCT
ftr-351	399	33	branches	branch	NOUN
ftr-351	399	34	"	"	PUNCT
ftr-351	399	35	etc	etc	X
ftr-351	399	36	ending	end	VERB
ftr-351	399	37	with	with	ADP
ftr-351	399	38	"	"	PUNCT
ftr-351	399	39	and	and	CCONJ
ftr-351	399	40	other	other	ADJ
ftr-351	399	41	fixed	fix	VERB
ftr-351	399	42	places	place	NOUN
ftr-351	399	43	of	of	ADP
ftr-351	399	44	business	business	NOUN
ftr-351	399	45	having	have	VERB
ftr-351	399	46	a	a	DET
ftr-351	399	47	productive	productive	ADJ
ftr-351	399	48	character	character	NOUN
ftr-351	399	49	.	.	PUNCT
ftr-351	399	50	"	"	PUNCT
ftr-351	400	1	the	the	DET
ftr-351	400	2	oeec	oeec	NOUN
ftr-351	400	3	moved	move	VERB
ftr-351	400	4	the	the	DET
ftr-351	400	5	last	last	ADJ
ftr-351	400	6	item	item	NOUN
ftr-351	400	7	to	to	ADP
ftr-351	400	8	the	the	DET
ftr-351	400	9	beginning	beginning	NOUN
ftr-351	400	10	as	as	ADP
ftr-351	400	11	the	the	DET
ftr-351	400	12	general	general	ADJ
ftr-351	400	13	principle	principle	NOUN
ftr-351	400	14	and	and	CCONJ
ftr-351	400	15	at	at	ADP
ftr-351	400	16	the	the	DET
ftr-351	400	17	same	same	ADJ
ftr-351	400	18	time	time	NOUN
ftr-351	400	19	kept	keep	VERB
ftr-351	400	20	the	the	DET
ftr-351	400	21	list	list	NOUN
ftr-351	400	22	.	.	PUNCT
ftr-351	401	1	98	98	NUM
ftr-351	401	2	.	.	PUNCT
ftr-351	401	3	fc	fc	PROPN
ftr-351	401	4	/	/	SYM
ftr-351	401	5	wpl(56	wpl(56	PROPN
ftr-351	401	6	)	)	PUNCT
ftr-351	401	7	1	1	NUM
ftr-351	401	8	(	(	PUNCT
ftr-351	401	9	sep	sep	PROPN
ftr-351	401	10	.	.	PROPN
ftr-351	401	11	17	17	NUM
ftr-351	401	12	,	,	PUNCT
ftr-351	401	13	1956	1956	NUM
ftr-351	401	14	)	)	PUNCT
ftr-351	401	15	.	.	PUNCT
ftr-351	402	1	99	99	NUM
ftr-351	402	2	.	.	PUNCT
ftr-351	403	1	oecd	oecd	PROPN
ftr-351	403	2	article	article	NOUN
ftr-351	403	3	5	5	NUM
ftr-351	403	4	comm	comm	NOUN
ftr-351	403	5	1	1	NUM
ftr-351	403	6	12	12	NUM
ftr-351	403	7	.	.	PUNCT
ftr-351	403	8	24	24	NUM
ftr-351	404	1	[	[	NOUN
ftr-351	404	2	vol	vol	NOUN
ftr-351	404	3	.	.	PUNCT
ftr-351	405	1	10:1	10:1	NUM
ftr-351	405	2	understanding	understand	VERB
ftr-351	405	3	the	the	DET
ftr-351	405	4	oecd	oecd	PROPN
ftr-351	405	5	model	model	PROPN
ftr-351	405	6	tax	tax	PROPN
ftr-351	405	7	convention	convention	NOUN
ftr-351	405	8	premises	premise	VERB
ftr-351	405	9	,	,	PUNCT
ftr-351	405	10	"	"	PUNCT
ftr-351	405	11	which	which	PRON
ftr-351	405	12	were	be	AUX
ftr-351	405	13	in	in	ADP
ftr-351	405	14	the	the	DET
ftr-351	405	15	london	london	PROPN
ftr-351	405	16	and	and	CCONJ
ftr-351	405	17	mexico	mexico	PROPN
ftr-351	405	18	drafts	draft	NOUN
ftr-351	405	19	,	,	PUNCT
ftr-351	405	20	were	be	AUX
ftr-351	405	21	dropped	drop	VERB
ftr-351	405	22	as	as	ADP
ftr-351	405	23	unnecessary	unnecessary	ADJ
ftr-351	405	24	,	,	PUNCT
ftr-351	405	25	being	be	AUX
ftr-351	405	26	covered	cover	VERB
ftr-351	405	27	by	by	ADP
ftr-351	405	28	place	place	NOUN
ftr-351	405	29	of	of	ADP
ftr-351	405	30	management	management	NOUN
ftr-351	405	31	,	,	PUNCT
ftr-351	405	32	and	and	CCONJ
ftr-351	405	33	office	office	NOUN
ftr-351	405	34	respectively	respectively	ADV
ftr-351	405	35	;	;	PUNCT
ftr-351	405	36	"	"	PUNCT
ftr-351	405	37	installations	installation	NOUN
ftr-351	405	38	"	"	PUNCT
ftr-351	405	39	was	be	AUX
ftr-351	405	40	dropped	drop	VERB
ftr-351	405	41	as	as	ADP
ftr-351	405	42	being	be	AUX
ftr-351	405	43	meaningless	meaningless	ADJ
ftr-351	405	44	;	;	PUNCT
ftr-351	405	45	and	and	CCONJ
ftr-351	405	46	"	"	PUNCT
ftr-351	405	47	plantations	plantation	NOUN
ftr-351	405	48	"	"	PUNCT
ftr-351	405	49	was	be	AUX
ftr-351	405	50	dropped	drop	VERB
ftr-351	405	51	because	because	SCONJ
ftr-351	405	52	agriculture	agriculture	NOUN
ftr-351	405	53	was	be	AUX
ftr-351	405	54	not	not	PART
ftr-351	405	55	trading	trade	VERB
ftr-351	405	56	income	income	NOUN
ftr-351	405	57	in	in	ADP
ftr-351	405	58	all	all	DET
ftr-351	405	59	states	state	NOUN
ftr-351	405	60	.	.	PUNCT
ftr-351	406	1	a	a	DET
ftr-351	406	2	"	"	PUNCT
ftr-351	406	3	warehouse	warehouse	NOUN
ftr-351	406	4	"	"	PUNCT
ftr-351	406	5	was	be	AUX
ftr-351	406	6	originally	originally	ADV
ftr-351	406	7	included	include	VERB
ftr-351	406	8	in	in	ADP
ftr-351	406	9	the	the	DET
ftr-351	406	10	list	list	NOUN
ftr-351	406	11	but	but	CCONJ
ftr-351	406	12	was	be	AUX
ftr-351	406	13	deleted	delete	VERB
ftr-351	406	14	because	because	SCONJ
ftr-351	406	15	of	of	ADP
ftr-351	406	16	the	the	DET
ftr-351	406	17	potential	potential	ADJ
ftr-351	406	18	conflict	conflict	NOUN
ftr-351	406	19	with	with	ADP
ftr-351	406	20	the	the	DET
ftr-351	406	21	stock	stock	NOUN
ftr-351	406	22	of	of	ADP
ftr-351	406	23	goods	good	NOUN
ftr-351	406	24	exception	exception	NOUN
ftr-351	406	25	(	(	PUNCT
ftr-351	406	26	"	"	PUNCT
ftr-351	406	27	the	the	DET
ftr-351	406	28	maintenance	maintenance	NOUN
ftr-351	406	29	of	of	ADP
ftr-351	406	30	a	a	DET
ftr-351	406	31	stock	stock	NOUN
ftr-351	406	32	of	of	ADP
ftr-351	406	33	merchandise	merchandise	NOUN
ftr-351	406	34	,	,	PUNCT
ftr-351	406	35	whether	whether	SCONJ
ftr-351	406	36	in	in	ADP
ftr-351	406	37	a	a	DET
ftr-351	406	38	warehouse	warehouse	NOUN
ftr-351	406	39	or	or	CCONJ
ftr-351	406	40	not	not	PART
ftr-351	406	41	,	,	PUNCT
ftr-351	406	42	merely	merely	ADV
ftr-351	406	43	for	for	ADP
ftr-351	406	44	convenience	convenience	NOUN
ftr-351	406	45	of	of	ADP
ftr-351	406	46	delivery	delivery	NOUN
ftr-351	406	47	"	"	PUNCT
ftr-351	406	48	)	)	PUNCT
ftr-351	406	49	with	with	ADP
ftr-351	406	50	the	the	DET
ftr-351	406	51	result	result	NOUN
ftr-351	406	52	that	that	SCONJ
ftr-351	406	53	the	the	DET
ftr-351	406	54	only	only	ADJ
ftr-351	406	55	example	example	NOUN
ftr-351	406	56	left	leave	VERB
ftr-351	406	57	was	be	AUX
ftr-351	406	58	that	that	PRON
ftr-351	406	59	of	of	ADP
ftr-351	406	60	warehouse	warehouse	NOUN
ftr-351	406	61	for	for	ADP
ftr-351	406	62	letting	let	VERB
ftr-351	406	63	facilities	facility	NOUN
ftr-351	406	64	for	for	ADP
ftr-351	406	65	storage	storage	NOUN
ftr-351	406	66	to	to	ADP
ftr-351	406	67	third	third	ADJ
ftr-351	406	68	parties	party	NOUN
ftr-351	406	69	,	,	PUNCT
ftr-351	406	70	which	which	PRON
ftr-351	406	71	was	be	AUX
ftr-351	406	72	covered	cover	VERB
ftr-351	406	73	by	by	ADP
ftr-351	406	74	the	the	DET
ftr-351	406	75	general	general	ADJ
ftr-351	406	76	wording	wording	NOUN
ftr-351	406	77	.	.	PUNCT
ftr-351	406	78	"	"	PUNCT
ftr-351	407	1	in	in	ADP
ftr-351	407	2	short	short	ADJ
ftr-351	407	3	,	,	PUNCT
ftr-351	407	4	unfortunately	unfortunately	ADV
ftr-351	407	5	little	little	ADJ
ftr-351	407	6	can	can	AUX
ftr-351	407	7	be	be	AUX
ftr-351	407	8	gained	gain	VERB
ftr-351	407	9	from	from	ADP
ftr-351	407	10	the	the	DET
ftr-351	407	11	history	history	NOUN
ftr-351	407	12	to	to	PART
ftr-351	407	13	explain	explain	VERB
ftr-351	407	14	the	the	DET
ftr-351	407	15	reason	reason	NOUN
ftr-351	407	16	for	for	ADP
ftr-351	407	17	including	include	VERB
ftr-351	407	18	the	the	DET
ftr-351	407	19	list	list	NOUN
ftr-351	407	20	as	as	ADV
ftr-351	407	21	well	well	ADV
ftr-351	407	22	as	as	ADP
ftr-351	407	23	the	the	DET
ftr-351	407	24	general	general	ADJ
ftr-351	407	25	principle	principle	NOUN
ftr-351	407	26	;	;	PUNCT
ftr-351	407	27	the	the	DET
ftr-351	407	28	working	work	VERB
ftr-351	407	29	party	party	NOUN
ftr-351	407	30	accepted	accept	VERB
ftr-351	407	31	the	the	DET
ftr-351	407	32	concept	concept	NOUN
ftr-351	407	33	from	from	ADP
ftr-351	407	34	the	the	DET
ftr-351	407	35	mexico	mexico	PROPN
ftr-351	407	36	and	and	CCONJ
ftr-351	407	37	london	london	PROPN
ftr-351	407	38	drafts	draft	NOUN
ftr-351	407	39	.	.	PUNCT
ftr-351	408	1	2	2	X
ftr-351	408	2	.	.	X
ftr-351	408	3	the	the	DET
ftr-351	408	4	exclusion	exclusion	NOUN
ftr-351	408	5	for	for	ADP
ftr-351	408	6	a	a	DET
ftr-351	408	7	stock	stock	NOUN
ftr-351	408	8	of	of	ADP
ftr-351	408	9	goods	good	NOUN
ftr-351	408	10	an	an	DET
ftr-351	408	11	agent	agent	NOUN
ftr-351	408	12	or	or	CCONJ
ftr-351	408	13	employee	employee	NOUN
ftr-351	408	14	was	be	AUX
ftr-351	408	15	originally	originally	ADV
ftr-351	408	16	deemed	deem	VERB
ftr-351	408	17	to	to	PART
ftr-351	408	18	constitute	constitute	VERB
ftr-351	408	19	a	a	DET
ftr-351	408	20	permanent	permanent	ADJ
ftr-351	408	21	establishment	establishment	NOUN
ftr-351	408	22	of	of	ADP
ftr-351	408	23	the	the	DET
ftr-351	408	24	principal	principal	NOUN
ftr-351	408	25	if	if	SCONJ
ftr-351	408	26	(	(	PUNCT
ftr-351	408	27	as	as	ADP
ftr-351	408	28	an	an	DET
ftr-351	408	29	alternative	alternative	NOUN
ftr-351	408	30	to	to	ADP
ftr-351	408	31	having	have	VERB
ftr-351	408	32	power	power	NOUN
ftr-351	408	33	to	to	PART
ftr-351	408	34	contract	contract	VERB
ftr-351	408	35	)	)	PUNCT
ftr-351	408	36	he	he	PRON
ftr-351	408	37	"	"	PUNCT
ftr-351	408	38	habitually	habitually	ADV
ftr-351	408	39	maintains	maintain	VERB
ftr-351	408	40	in	in	ADP
ftr-351	408	41	the	the	DET
ftr-351	408	42	first	first	ADV
ftr-351	408	43	-	-	PUNCT
ftr-351	408	44	mentioned	mention	VERB
ftr-351	408	45	territory	territory	NOUN
ftr-351	408	46	a	a	DET
ftr-351	408	47	stock	stock	NOUN
ftr-351	408	48	of	of	ADP
ftr-351	408	49	goods	good	NOUN
ftr-351	408	50	or	or	CCONJ
ftr-351	408	51	merchandise	merchandise	NOUN
ftr-351	408	52	belonging	belong	VERB
ftr-351	408	53	to	to	ADP
ftr-351	408	54	the	the	DET
ftr-351	408	55	enterprises	enterprise	NOUN
ftr-351	408	56	from	from	ADP
ftr-351	408	57	which	which	PRON
ftr-351	408	58	he	he	PRON
ftr-351	408	59	regularly	regularly	ADV
ftr-351	408	60	delivers	deliver	VERB
ftr-351	408	61	goods	good	NOUN
ftr-351	408	62	or	or	CCONJ
ftr-351	408	63	merchandise	merchandise	NOUN
ftr-351	408	64	on	on	ADP
ftr-351	408	65	its	its	PRON
ftr-351	408	66	behalf	behalf	NOUN
ftr-351	408	67	.	.	PUNCT
ftr-351	409	1	"'o	"'o	NOUN
ftr-351	409	2	'	'	PUNCT
ftr-351	409	3	at	at	ADP
ftr-351	409	4	the	the	DET
ftr-351	409	5	same	same	ADJ
ftr-351	409	6	time	time	NOUN
ftr-351	409	7	"	"	PUNCT
ftr-351	409	8	the	the	DET
ftr-351	409	9	maintenance	maintenance	NOUN
ftr-351	409	10	of	of	ADP
ftr-351	409	11	a	a	DET
ftr-351	409	12	stock	stock	NOUN
ftr-351	409	13	of	of	ADP
ftr-351	409	14	merchandise	merchandise	NOUN
ftr-351	409	15	,	,	PUNCT
ftr-351	409	16	whether	whether	SCONJ
ftr-351	409	17	in	in	ADP
ftr-351	409	18	a	a	DET
ftr-351	409	19	warehouse	warehouse	NOUN
ftr-351	409	20	or	or	CCONJ
ftr-351	409	21	not	not	PART
ftr-351	409	22	,	,	PUNCT
ftr-351	409	23	merely	merely	ADV
ftr-351	409	24	for	for	ADP
ftr-351	409	25	convenience	convenience	NOUN
ftr-351	409	26	of	of	ADP
ftr-351	409	27	delivery	delivery	NOUN
ftr-351	409	28	"	"	PUNCT
ftr-351	409	29	was	be	AUX
ftr-351	409	30	excluded	exclude	VERB
ftr-351	409	31	from	from	ADP
ftr-351	409	32	constituting	constitute	VERB
ftr-351	409	33	a	a	DET
ftr-351	409	34	permanent	permanent	ADJ
ftr-351	409	35	establishment	establishment	NOUN
ftr-351	409	36	except	except	SCONJ
ftr-351	409	37	where	where	SCONJ
ftr-351	409	38	the	the	DET
ftr-351	409	39	agency	agency	NOUN
ftr-351	409	40	provision	provision	NOUN
ftr-351	409	41	applied.102	applied.102	ADP
ftr-351	409	42	when	when	SCONJ
ftr-351	409	43	the	the	DET
ftr-351	409	44	working	work	VERB
ftr-351	409	45	party	party	NOUN
ftr-351	409	46	changed	change	VERB
ftr-351	409	47	the	the	DET
ftr-351	409	48	requirement	requirement	NOUN
ftr-351	409	49	for	for	SCONJ
ftr-351	409	50	the	the	DET
ftr-351	409	51	agent	agent	NOUN
ftr-351	409	52	to	to	PART
ftr-351	409	53	have	have	VERB
ftr-351	409	54	and	and	CCONJ
ftr-351	409	55	habitually	habitually	ADV
ftr-351	409	56	exercise	exercise	VERB
ftr-351	409	57	a	a	DET
ftr-351	409	58	"	"	PUNCT
ftr-351	409	59	general	general	ADJ
ftr-351	409	60	authority	authority	NOUN
ftr-351	409	61	"	"	PUNCT
ftr-351	409	62	to	to	PART
ftr-351	409	63	conclude	conclude	VERB
ftr-351	409	64	contracts	contract	NOUN
ftr-351	409	65	to	to	PART
ftr-351	409	66	merely	merely	ADV
ftr-351	409	67	having	have	VERB
ftr-351	409	68	"	"	PUNCT
ftr-351	409	69	authority	authority	NOUN
ftr-351	409	70	"	"	PUNCT
ftr-351	409	71	to	to	PART
ftr-351	409	72	negotiate	negotiate	VERB
ftr-351	409	73	or	or	CCONJ
ftr-351	409	74	conclude	conclude	VERB
ftr-351	409	75	contracts	contract	NOUN
ftr-351	409	76	,	,	PUNCT
ftr-351	409	77	the	the	DET
ftr-351	409	78	reference	reference	NOUN
ftr-351	409	79	to	to	ADP
ftr-351	409	80	the	the	DET
ftr-351	409	81	agent	agent	NOUN
ftr-351	409	82	habitually	habitually	ADV
ftr-351	409	83	maintaining	maintain	VERB
ftr-351	409	84	a	a	DET
ftr-351	409	85	stock	stock	NOUN
ftr-351	409	86	of	of	ADP
ftr-351	409	87	goods	good	NOUN
ftr-351	409	88	was	be	AUX
ftr-351	409	89	deleted	delete	VERB
ftr-351	409	90	.	.	PUNCT
ftr-351	410	1	0	0	NUM
ftr-351	410	2	3	3	NUM
ftr-351	410	3	storage	storage	NOUN
ftr-351	410	4	(	(	PUNCT
ftr-351	410	5	originally	originally	ADV
ftr-351	410	6	)	)	PUNCT
ftr-351	410	7	and	and	CCONJ
ftr-351	410	8	then	then	ADV
ftr-351	410	9	display	display	NOUN
ftr-351	410	10	and	and	CCONJ
ftr-351	410	11	storage	storage	NOUN
ftr-351	410	12	,	,	PUNCT
ftr-351	410	13	which	which	PRON
ftr-351	410	14	were	be	AUX
ftr-351	410	15	originally	originally	ADV
ftr-351	410	16	in	in	ADP
ftr-351	410	17	a	a	DET
ftr-351	410	18	separate	separate	ADJ
ftr-351	410	19	exclusion	exclusion	NOUN
ftr-351	410	20	,	,	PUNCT
ftr-351	410	21	were	be	AUX
ftr-351	410	22	added	add	VERB
ftr-351	410	23	to	to	ADP
ftr-351	410	24	the	the	DET
ftr-351	410	25	delivery	delivery	NOUN
ftr-351	410	26	exception	exception	NOUN
ftr-351	410	27	,	,	PUNCT
ftr-351	410	28	thus	thus	ADV
ftr-351	410	29	creating	create	VERB
ftr-351	410	30	the	the	DET
ftr-351	410	31	current	current	ADJ
ftr-351	410	32	storage	storage	NOUN
ftr-351	410	33	,	,	PUNCT
ftr-351	410	34	display	display	NOUN
ftr-351	410	35	or	or	CCONJ
ftr-351	410	36	delivery	delivery	NOUN
ftr-351	410	37	;	;	PUNCT
ftr-351	410	38	and	and	CCONJ
ftr-351	410	39	"	"	PUNCT
ftr-351	410	40	merely	merely	ADV
ftr-351	410	41	for	for	ADP
ftr-351	410	42	the	the	DET
ftr-351	410	43	convenience	convenience	NOUN
ftr-351	410	44	of	of	ADP
ftr-351	410	45	delivery	delivery	NOUN
ftr-351	410	46	"	"	PUNCT
ftr-351	410	47	100	100	NUM
ftr-351	410	48	.	.	PUNCT
ftr-351	411	1	the	the	DET
ftr-351	411	2	fiscal	fiscal	ADJ
ftr-351	411	3	committee	committee	NOUN
ftr-351	411	4	had	have	AUX
ftr-351	411	5	asked	ask	VERB
ftr-351	411	6	the	the	DET
ftr-351	411	7	working	work	VERB
ftr-351	411	8	party	party	NOUN
ftr-351	411	9	to	to	PART
ftr-351	411	10	consider	consider	VERB
ftr-351	411	11	this	this	PRON
ftr-351	411	12	in	in	ADP
ftr-351	411	13	fc	fc	PROPN
ftr-351	411	14	/	/	SYM
ftr-351	411	15	m(57	m(57	NOUN
ftr-351	411	16	)	)	PUNCT
ftr-351	411	17	1	1	NUM
ftr-351	411	18	(	(	PUNCT
ftr-351	411	19	feb	feb	X
ftr-351	411	20	.	.	PROPN
ftr-351	411	21	8	8	NUM
ftr-351	411	22	,	,	PUNCT
ftr-351	411	23	1957	1957	NUM
ftr-351	411	24	)	)	PUNCT
ftr-351	411	25	,	,	PUNCT
ftr-351	411	26	and	and	CCONJ
ftr-351	411	27	the	the	DET
ftr-351	411	28	swiss	swiss	PROPN
ftr-351	411	29	delegate	delegate	NOUN
ftr-351	411	30	proposed	propose	VERB
ftr-351	411	31	the	the	DET
ftr-351	411	32	change	change	NOUN
ftr-351	411	33	(	(	PUNCT
ftr-351	411	34	tdf	tdf	PROPN
ftr-351	411	35	/	/	SYM
ftr-351	411	36	fc	fc	PROPN
ftr-351	411	37	/	/	SYM
ftr-351	411	38	l	l	NOUN
ftr-351	411	39	1	1	NUM
ftr-351	411	40	(	(	PUNCT
ftr-351	411	41	jan	jan	PROPN
ftr-351	411	42	.	.	PROPN
ftr-351	411	43	24	24	NUM
ftr-351	411	44	,	,	PUNCT
ftr-351	411	45	1957	1957	NUM
ftr-351	411	46	)	)	PUNCT
ftr-351	411	47	which	which	PRON
ftr-351	411	48	was	be	AUX
ftr-351	411	49	discussed	discuss	VERB
ftr-351	411	50	in	in	ADP
ftr-351	411	51	fc	fc	PROPN
ftr-351	411	52	/	/	SYM
ftr-351	411	53	m(57)3	m(57)3	PROPN
ftr-351	411	54	(	(	PUNCT
ftr-351	411	55	nov	nov	PROPN
ftr-351	411	56	.	.	PROPN
ftr-351	411	57	5	5	NUM
ftr-351	411	58	,	,	PUNCT
ftr-351	411	59	1957	1957	NUM
ftr-351	411	60	)	)	PUNCT
ftr-351	411	61	;	;	PUNCT
ftr-351	411	62	see	see	VERB
ftr-351	411	63	the	the	DET
ftr-351	411	64	explanation	explanation	NOUN
ftr-351	411	65	in	in	ADP
ftr-351	411	66	tdf	tdf	PROPN
ftr-351	411	67	/	/	SYM
ftr-351	411	68	fc/24	fc/24	PROPN
ftr-351	411	69	(	(	PUNCT
ftr-351	411	70	oct	oct	PROPN
ftr-351	411	71	.	.	PROPN
ftr-351	411	72	2	2	NUM
ftr-351	411	73	,	,	PUNCT
ftr-351	411	74	1957	1957	NUM
ftr-351	411	75	)	)	PUNCT
ftr-351	411	76	.	.	PUNCT
ftr-351	412	1	101	101	NUM
ftr-351	412	2	.	.	PUNCT
ftr-351	412	3	fc	fc	PROPN
ftr-351	412	4	/	/	SYM
ftr-351	412	5	wp1	wp1	PROPN
ftr-351	412	6	(	(	PUNCT
ftr-351	412	7	56	56	NUM
ftr-351	412	8	)	)	PUNCT
ftr-351	412	9	1	1	NUM
ftr-351	412	10	(	(	PUNCT
ftr-351	412	11	sep	sep	PROPN
ftr-351	412	12	.	.	PROPN
ftr-351	412	13	17	17	NUM
ftr-351	412	14	,	,	PUNCT
ftr-351	412	15	1956	1956	NUM
ftr-351	412	16	)	)	PUNCT
ftr-351	412	17	,	,	PUNCT
ftr-351	412	18	at	at	ADP
ftr-351	412	19	4	4	NUM
ftr-351	412	20	.	.	PUNCT
ftr-351	413	1	the	the	DET
ftr-351	413	2	uk	uk	PROPN
ftr-351	413	3	delegate	delegate	PROPN
ftr-351	413	4	said	say	VERB
ftr-351	413	5	he	he	PRON
ftr-351	413	6	was	be	AUX
ftr-351	413	7	unable	unable	ADJ
ftr-351	413	8	to	to	PART
ftr-351	413	9	accept	accept	VERB
ftr-351	413	10	this	this	PRON
ftr-351	413	11	and	and	CCONJ
ftr-351	413	12	said	say	VERB
ftr-351	413	13	it	it	PRON
ftr-351	413	14	would	would	AUX
ftr-351	413	15	make	make	VERB
ftr-351	413	16	a	a	DET
ftr-351	413	17	formal	formal	ADJ
ftr-351	413	18	reservation	reservation	NOUN
ftr-351	413	19	if	if	SCONJ
ftr-351	413	20	it	it	PRON
ftr-351	413	21	were	be	AUX
ftr-351	413	22	approved	approve	VERB
ftr-351	413	23	,	,	PUNCT
ftr-351	413	24	fc	fc	X
ftr-351	413	25	/	/	SYM
ftr-351	413	26	m(57)1	m(57)1	PROPN
ftr-351	413	27	(	(	PUNCT
ftr-351	413	28	feb	feb	PROPN
ftr-351	413	29	.	.	PROPN
ftr-351	413	30	8	8	NUM
ftr-351	413	31	,	,	PUNCT
ftr-351	413	32	1957	1957	NUM
ftr-351	413	33	)	)	PUNCT
ftr-351	413	34	,	,	PUNCT
ftr-351	413	35	correction	correction	NOUN
ftr-351	413	36	to	to	ADP
ftr-351	413	37	the	the	DET
ftr-351	413	38	minutes	minute	NOUN
ftr-351	413	39	in	in	ADP
ftr-351	413	40	fc	fc	PROPN
ftr-351	413	41	/	/	SYM
ftr-351	413	42	m(57	m(57	NOUN
ftr-351	413	43	)	)	PUNCT
ftr-351	413	44	2	2	NUM
ftr-351	413	45	(	(	PUNCT
ftr-351	413	46	jul	jul	PROPN
ftr-351	413	47	.	.	PROPN
ftr-351	413	48	3	3	NUM
ftr-351	413	49	,	,	PUNCT
ftr-351	413	50	1957	1957	NUM
ftr-351	413	51	)	)	PUNCT
ftr-351	413	52	.	.	PUNCT
ftr-351	414	1	this	this	PRON
ftr-351	414	2	is	be	AUX
ftr-351	414	3	mysterious	mysterious	ADJ
ftr-351	414	4	since	since	SCONJ
ftr-351	414	5	this	this	DET
ftr-351	414	6	provision	provision	NOUN
ftr-351	414	7	was	be	AUX
ftr-351	414	8	contained	contain	VERB
ftr-351	414	9	in	in	ADP
ftr-351	414	10	all	all	DET
ftr-351	414	11	uk	uk	PROPN
ftr-351	414	12	treaties	treaty	NOUN
ftr-351	414	13	of	of	ADP
ftr-351	414	14	the	the	DET
ftr-351	414	15	time	time	NOUN
ftr-351	414	16	,	,	PUNCT
ftr-351	414	17	and	and	CCONJ
ftr-351	414	18	enabling	enable	VERB
ftr-351	414	19	legislation	legislation	NOUN
ftr-351	414	20	dating	date	VERB
ftr-351	414	21	from	from	ADP
ftr-351	414	22	1930	1930	NUM
ftr-351	414	23	gave	give	VERB
ftr-351	414	24	power	power	NOUN
ftr-351	414	25	to	to	PART
ftr-351	414	26	enter	enter	VERB
ftr-351	414	27	into	into	ADP
ftr-351	414	28	agency	agency	NOUN
ftr-351	414	29	treaties	treaty	NOUN
ftr-351	414	30	to	to	PART
ftr-351	414	31	exempt	exempt	VERB
ftr-351	414	32	agency	agency	NOUN
ftr-351	414	33	profits	profit	NOUN
ftr-351	414	34	from	from	ADP
ftr-351	414	35	tax	tax	NOUN
ftr-351	414	36	except	except	SCONJ
ftr-351	414	37	where	where	SCONJ
ftr-351	414	38	this	this	PRON
ftr-351	414	39	applied	apply	VERB
ftr-351	414	40	(	(	PUNCT
ftr-351	414	41	or	or	CCONJ
ftr-351	414	42	the	the	DET
ftr-351	414	43	agent	agent	NOUN
ftr-351	414	44	had	have	VERB
ftr-351	414	45	was	be	AUX
ftr-351	414	46	power	power	NOUN
ftr-351	414	47	to	to	PART
ftr-351	414	48	contract	contract	VERB
ftr-351	414	49	)	)	PUNCT
ftr-351	414	50	.	.	PUNCT
ftr-351	415	1	102	102	NUM
ftr-351	415	2	.	.	PUNCT
ftr-351	415	3	fc	fc	X
ftr-351	415	4	/	/	SYM
ftr-351	415	5	wp1(56	wp1(56	PROPN
ftr-351	415	6	)	)	PUNCT
ftr-351	415	7	1	1	NUM
ftr-351	415	8	appendix	appendix	NOUN
ftr-351	415	9	1	1	NUM
ftr-351	415	10	,	,	PUNCT
ftr-351	415	11	at	at	ADP
ftr-351	415	12	3	3	NUM
ftr-351	415	13	.	.	PUNCT
ftr-351	415	14	(	(	PUNCT
ftr-351	415	15	sep	sep	PROPN
ftr-351	415	16	.	.	PROPN
ftr-351	415	17	17	17	NUM
ftr-351	415	18	,	,	PUNCT
ftr-351	415	19	1956	1956	NUM
ftr-351	415	20	)	)	PUNCT
ftr-351	415	21	.	.	PUNCT
ftr-351	416	1	103	103	NUM
ftr-351	416	2	fc	fc	NOUN
ftr-351	416	3	/	/	SYM
ftr-351	416	4	wpl(57	wpl(57	PROPN
ftr-351	416	5	)	)	PUNCT
ftr-351	416	6	2	2	NUM
ftr-351	416	7	at	at	ADP
ftr-351	416	8	12	12	NUM
ftr-351	416	9	.	.	PUNCT
ftr-351	417	1	(	(	PUNCT
ftr-351	417	2	aug	aug	PROPN
ftr-351	417	3	.	.	PROPN
ftr-351	417	4	29	29	NUM
ftr-351	417	5	,	,	PUNCT
ftr-351	417	6	1957	1957	NUM
ftr-351	417	7	)	)	PUNCT
ftr-351	417	8	.	.	PUNCT
ftr-351	418	1	2009	2009	NUM
ftr-351	418	2	]	]	SYM
ftr-351	418	3	25	25	NUM
ftr-351	418	4	florida	florida	PROPN
ftr-351	418	5	tax	tax	NOUN
ftr-351	418	6	review	review	NOUN
ftr-351	418	7	became	become	VERB
ftr-351	418	8	"	"	PUNCT
ftr-351	418	9	for	for	ADP
ftr-351	418	10	the	the	DET
ftr-351	418	11	purpose	purpose	NOUN
ftr-351	418	12	of	of	ADP
ftr-351	418	13	[	[	X
ftr-351	418	14	display	display	NOUN
ftr-351	418	15	or	or	CCONJ
ftr-351	418	16	]	]	X
ftr-351	418	17	delivery	delivery	NOUN
ftr-351	418	18	,	,	PUNCT
ftr-351	418	19	and	and	CCONJ
ftr-351	418	20	then	then	ADV
ftr-351	418	21	solely	solely	ADV
ftr-351	418	22	for	for	ADP
ftr-351	418	23	the	the	DET
ftr-351	418	24	purpose	purpose	NOUN
ftr-351	418	25	of	of	ADP
ftr-351	418	26	[	[	X
ftr-351	418	27	storage	storage	NOUN
ftr-351	418	28	,	,	PUNCT
ftr-351	418	29	display	display	NOUN
ftr-351	418	30	or	or	CCONJ
ftr-351	418	31	]	]	X
ftr-351	418	32	delivery	delivery	NOUN
ftr-351	418	33	.	.	PUNCT
ftr-351	419	1	'o4	'o4	PROPN
ftr-351	419	2	one	one	PRON
ftr-351	419	3	can	can	AUX
ftr-351	419	4	deduce	deduce	VERB
ftr-351	419	5	some	some	DET
ftr-351	419	6	points	point	NOUN
ftr-351	419	7	from	from	ADP
ftr-351	419	8	this	this	DET
ftr-351	419	9	history	history	NOUN
ftr-351	419	10	.	.	PUNCT
ftr-351	420	1	when	when	SCONJ
ftr-351	420	2	the	the	DET
ftr-351	420	3	agency	agency	NOUN
ftr-351	420	4	permanent	permanent	ADJ
ftr-351	420	5	establishment	establishment	NOUN
ftr-351	420	6	caused	cause	VERB
ftr-351	420	7	by	by	ADP
ftr-351	420	8	the	the	DET
ftr-351	420	9	agent	agent	NOUN
ftr-351	420	10	habitually	habitually	ADV
ftr-351	420	11	maintaining	maintain	VERB
ftr-351	420	12	a	a	DET
ftr-351	420	13	stock	stock	NOUN
ftr-351	420	14	of	of	ADP
ftr-351	420	15	goods	good	NOUN
ftr-351	420	16	was	be	AUX
ftr-351	420	17	deleted	delete	VERB
ftr-351	420	18	,	,	PUNCT
ftr-351	420	19	it	it	PRON
ftr-351	420	20	seems	seem	VERB
ftr-351	420	21	that	that	SCONJ
ftr-351	420	22	the	the	DET
ftr-351	420	23	enterprise	enterprise	NOUN
ftr-351	420	24	,	,	PUNCT
ftr-351	420	25	through	through	ADP
ftr-351	420	26	its	its	PRON
ftr-351	420	27	agent	agent	NOUN
ftr-351	420	28	,	,	PUNCT
ftr-351	420	29	could	could	AUX
ftr-351	420	30	make	make	VERB
ftr-351	420	31	deliveries	delivery	NOUN
ftr-351	420	32	without	without	ADP
ftr-351	420	33	there	there	PRON
ftr-351	420	34	being	be	AUX
ftr-351	420	35	a	a	DET
ftr-351	420	36	permanent	permanent	ADJ
ftr-351	420	37	establishment	establishment	NOUN
ftr-351	420	38	so	so	ADV
ftr-351	420	39	long	long	ADV
ftr-351	420	40	as	as	SCONJ
ftr-351	420	41	the	the	DET
ftr-351	420	42	agent	agent	NOUN
ftr-351	420	43	did	do	AUX
ftr-351	420	44	not	not	PART
ftr-351	420	45	make	make	VERB
ftr-351	420	46	the	the	DET
ftr-351	420	47	sale	sale	NOUN
ftr-351	420	48	.	.	PUNCT
ftr-351	421	1	it	it	PRON
ftr-351	421	2	therefore	therefore	ADV
ftr-351	421	3	seems	seem	VERB
ftr-351	421	4	that	that	SCONJ
ftr-351	421	5	the	the	DET
ftr-351	421	6	delivery	delivery	NOUN
ftr-351	421	7	exception	exception	NOUN
ftr-351	421	8	originally	originally	ADV
ftr-351	421	9	applied	apply	VERB
ftr-351	421	10	to	to	ADP
ftr-351	421	11	deliveries	delivery	NOUN
ftr-351	421	12	of	of	ADP
ftr-351	421	13	goods	good	NOUN
ftr-351	421	14	that	that	PRON
ftr-351	421	15	were	be	AUX
ftr-351	421	16	sold	sell	VERB
ftr-351	421	17	from	from	ADP
ftr-351	421	18	abroad	abroad	ADV
ftr-351	421	19	.	.	PUNCT
ftr-351	422	1	the	the	DET
ftr-351	422	2	combination	combination	NOUN
ftr-351	422	3	of	of	ADP
ftr-351	422	4	storage	storage	NOUN
ftr-351	422	5	,	,	PUNCT
ftr-351	422	6	display	display	NOUN
ftr-351	422	7	and	and	CCONJ
ftr-351	422	8	delivery	delivery	NOUN
ftr-351	422	9	would	would	AUX
ftr-351	422	10	have	have	AUX
ftr-351	422	11	originally	originally	ADV
ftr-351	422	12	have	have	AUX
ftr-351	422	13	been	be	AUX
ftr-351	422	14	excluded	exclude	VERB
ftr-351	422	15	from	from	ADP
ftr-351	422	16	being	be	AUX
ftr-351	422	17	a	a	DET
ftr-351	422	18	permanent	permanent	ADJ
ftr-351	422	19	establishment	establishment	NOUN
ftr-351	422	20	because	because	SCONJ
ftr-351	422	21	storage	storage	NOUN
ftr-351	422	22	and	and	CCONJ
ftr-351	422	23	delivery	delivery	NOUN
ftr-351	422	24	were	be	AUX
ftr-351	422	25	originally	originally	ADV
ftr-351	422	26	in	in	ADP
ftr-351	422	27	separate	separate	ADJ
ftr-351	422	28	paragraphs	paragraph	NOUN
ftr-351	422	29	and	and	CCONJ
ftr-351	422	30	the	the	DET
ftr-351	422	31	other	other	ADJ
ftr-351	422	32	items	item	NOUN
ftr-351	422	33	were	be	AUX
ftr-351	422	34	added	add	VERB
ftr-351	422	35	to	to	ADP
ftr-351	422	36	both	both	DET
ftr-351	422	37	paragraphs	paragraph	NOUN
ftr-351	422	38	.	.	PUNCT
ftr-351	423	1	the	the	PRON
ftr-351	423	2	or	or	CCONJ
ftr-351	423	3	in	in	ADP
ftr-351	423	4	storage	storage	NOUN
ftr-351	423	5	,	,	PUNCT
ftr-351	423	6	display	display	NOUN
ftr-351	423	7	or	or	CCONJ
ftr-351	423	8	delivery	delivery	NOUN
ftr-351	423	9	is	be	AUX
ftr-351	423	10	unlikely	unlikely	ADJ
ftr-351	423	11	to	to	PART
ftr-351	423	12	have	have	AUX
ftr-351	423	13	been	be	AUX
ftr-351	423	14	intended	intend	VERB
ftr-351	423	15	to	to	PART
ftr-351	423	16	exclude	exclude	VERB
ftr-351	423	17	such	such	ADJ
ftr-351	423	18	combinations	combination	NOUN
ftr-351	423	19	.	.	PUNCT
ftr-351	424	1	3	3	X
ftr-351	424	2	.	.	X
ftr-351	425	1	how	how	SCONJ
ftr-351	425	2	the	the	DET
ftr-351	425	3	taisei'05	taisei'05	PROPN
ftr-351	425	4	problem	problem	NOUN
ftr-351	425	5	arose	arise	VERB
ftr-351	425	6	working	work	VERB
ftr-351	425	7	party	party	PROPN
ftr-351	425	8	1	1	NUM
ftr-351	425	9	's	's	PART
ftr-351	425	10	original	original	ADJ
ftr-351	425	11	commentary	commentary	NOUN
ftr-351	425	12	to	to	ADP
ftr-351	425	13	the	the	DET
ftr-351	425	14	permanent	permanent	ADJ
ftr-351	425	15	establishment	establishment	NOUN
ftr-351	425	16	article	article	NOUN
ftr-351	425	17	contained	contain	VERB
ftr-351	425	18	the	the	DET
ftr-351	425	19	following	following	NOUN
ftr-351	425	20	:	:	PUNCT
ftr-351	426	1	10	10	NUM
ftr-351	426	2	.	.	PUNCT
ftr-351	426	3	agents	agent	NOUN
ftr-351	426	4	who	who	PRON
ftr-351	426	5	may	may	AUX
ftr-351	426	6	be	be	AUX
ftr-351	426	7	deemed	deem	VERB
ftr-351	426	8	to	to	PART
ftr-351	426	9	be	be	AUX
ftr-351	426	10	permanent	permanent	ADJ
ftr-351	426	11	establishment	establishment	NOUN
ftr-351	426	12	must	must	AUX
ftr-351	426	13	be	be	AUX
ftr-351	426	14	strictly	strictly	ADV
ftr-351	426	15	limited	limit	VERB
ftr-351	426	16	to	to	ADP
ftr-351	426	17	those	those	PRON
ftr-351	426	18	who	who	PRON
ftr-351	426	19	are	be	AUX
ftr-351	426	20	dependent	dependent	ADJ
ftr-351	426	21	,	,	PUNCT
ftr-351	426	22	both	both	CCONJ
ftr-351	426	23	from	from	ADP
ftr-351	426	24	the	the	DET
ftr-351	426	25	legal	legal	ADJ
ftr-351	426	26	and	and	CCONJ
ftr-351	426	27	economic	economic	ADJ
ftr-351	426	28	points	point	NOUN
ftr-351	426	29	of	of	ADP
ftr-351	426	30	view	view	NOUN
ftr-351	426	31	,	,	PUNCT
ftr-351	426	32	upon	upon	SCONJ
ftr-351	426	33	the	the	DET
ftr-351	426	34	enterprise	enterprise	NOUN
ftr-351	426	35	for	for	ADP
ftr-351	426	36	which	which	PRON
ftr-351	426	37	they	they	PRON
ftr-351	426	38	carry	carry	VERB
ftr-351	426	39	on	on	ADP
ftr-351	426	40	business	business	NOUN
ftr-351	426	41	dealings	dealing	NOUN
ftr-351	426	42	(	(	PUNCT
ftr-351	426	43	report	report	NOUN
ftr-351	426	44	of	of	ADP
ftr-351	426	45	the	the	DET
ftr-351	426	46	fiscal	fiscal	ADJ
ftr-351	426	47	committee	committee	NOUN
ftr-351	426	48	of	of	ADP
ftr-351	426	49	the	the	DET
ftr-351	426	50	league	league	PROPN
ftr-351	426	51	of	of	ADP
ftr-351	426	52	nations	nation	NOUN
ftr-351	426	53	,	,	PUNCT
ftr-351	426	54	1928	1928	NUM
ftr-351	426	55	,	,	PUNCT
ftr-351	426	56	page	page	NOUN
ftr-351	426	57	12	12	NUM
ftr-351	426	58	)	)	PUNCT
ftr-351	426	59	.	.	PUNCT
ftr-351	427	1	the	the	DET
ftr-351	427	2	passage	passage	NOUN
ftr-351	427	3	referred	refer	VERB
ftr-351	427	4	to	to	ADP
ftr-351	427	5	in	in	ADP
ftr-351	427	6	the	the	DET
ftr-351	427	7	cross	cross	NOUN
ftr-351	427	8	-	-	NOUN
ftr-351	427	9	reference	reference	NOUN
ftr-351	427	10	was	be	AUX
ftr-351	427	11	about	about	ADP
ftr-351	427	12	independent	independent	ADJ
ftr-351	427	13	agents	agent	NOUN
ftr-351	427	14	which	which	PRON
ftr-351	427	15	defined	define	VERB
ftr-351	427	16	this	this	PRON
ftr-351	427	17	as	as	ADP
ftr-351	427	18	"	"	PUNCT
ftr-351	427	19	absolute	absolute	ADJ
ftr-351	427	20	independence	independence	NOUN
ftr-351	427	21	,	,	PUNCT
ftr-351	427	22	both	both	CCONJ
ftr-351	427	23	from	from	ADP
ftr-351	427	24	the	the	DET
ftr-351	427	25	legal	legal	ADJ
ftr-351	427	26	and	and	CCONJ
ftr-351	427	27	economic	economic	ADJ
ftr-351	427	28	point	point	NOUN
ftr-351	427	29	of	of	ADP
ftr-351	427	30	view	view	NOUN
ftr-351	427	31	.	.	PUNCT
ftr-351	427	32	"	"	PUNCT
ftr-351	427	33	applying	apply	VERB
ftr-351	427	34	this	this	PRON
ftr-351	427	35	to	to	ADP
ftr-351	427	36	dependent	dependent	ADJ
ftr-351	427	37	agents	agent	NOUN
ftr-351	427	38	logically	logically	ADV
ftr-351	427	39	requires	require	VERB
ftr-351	427	40	one	one	NUM
ftr-351	427	41	to	to	PART
ftr-351	427	42	change	change	VERB
ftr-351	427	43	the	the	PRON
ftr-351	427	44	and	and	CCONJ
ftr-351	427	45	to	to	ADP
ftr-351	427	46	or	or	CCONJ
ftr-351	427	47	,	,	PUNCT
ftr-351	427	48	so	so	SCONJ
ftr-351	427	49	that	that	SCONJ
ftr-351	427	50	a	a	DET
ftr-351	427	51	dependent	dependent	ADJ
ftr-351	427	52	agent	agent	NOUN
ftr-351	427	53	is	be	AUX
ftr-351	427	54	one	one	NUM
ftr-351	427	55	who	who	PRON
ftr-351	427	56	is	be	AUX
ftr-351	427	57	either	either	CCONJ
ftr-351	427	58	legally	legally	ADV
ftr-351	427	59	or	or	CCONJ
ftr-351	427	60	economically	economically	ADV
ftr-351	427	61	dependent	dependent	ADJ
ftr-351	427	62	.	.	PUNCT
ftr-351	428	1	that	that	DET
ftr-351	428	2	passage	passage	NOUN
ftr-351	428	3	remained	remain	VERB
ftr-351	428	4	in	in	ADP
ftr-351	428	5	the	the	DET
ftr-351	428	6	commentary	commentary	NOUN
ftr-351	428	7	in	in	ADP
ftr-351	428	8	the	the	DET
ftr-351	428	9	1963	1963	NUM
ftr-351	428	10	draft	draft	NOUN
ftr-351	428	11	.	.	PUNCT
ftr-351	429	1	the	the	DET
ftr-351	429	2	1977	1977	NUM
ftr-351	429	3	commentary	commentary	NOUN
ftr-351	429	4	reverted	revert	VERB
ftr-351	429	5	to	to	ADP
ftr-351	429	6	defining	define	VERB
ftr-351	429	7	independent	independent	ADJ
ftr-351	429	8	agent	agent	NOUN
ftr-351	429	9	by	by	ADP
ftr-351	429	10	requiring	require	VERB
ftr-351	429	11	both	both	CCONJ
ftr-351	429	12	legal	legal	ADJ
ftr-351	429	13	and	and	CCONJ
ftr-351	429	14	economic	economic	ADJ
ftr-351	429	15	independence	independence	NOUN
ftr-351	429	16	.	.	PUNCT
ftr-351	430	1	the	the	DET
ftr-351	430	2	court	court	NOUN
ftr-351	430	3	in	in	ADP
ftr-351	430	4	taisei	taisei	PROPN
ftr-351	430	5	was	be	AUX
ftr-351	430	6	absolutely	absolutely	ADV
ftr-351	430	7	right	right	ADJ
ftr-351	430	8	to	to	PART
ftr-351	430	9	use	use	VERB
ftr-351	430	10	the	the	DET
ftr-351	430	11	1977	1977	NUM
ftr-351	430	12	commentary	commentary	NOUN
ftr-351	430	13	to	to	PART
ftr-351	430	14	correct	correct	VERB
ftr-351	430	15	the	the	DET
ftr-351	430	16	error	error	NOUN
ftr-351	430	17	in	in	ADP
ftr-351	430	18	the	the	DET
ftr-351	430	19	1963	1963	NUM
ftr-351	430	20	commentary	commentary	NOUN
ftr-351	430	21	:	:	PUNCT
ftr-351	430	22	generally	generally	ADV
ftr-351	430	23	,	,	PUNCT
ftr-351	430	24	we	we	PRON
ftr-351	430	25	would	would	AUX
ftr-351	430	26	have	have	VERB
ftr-351	430	27	reservations	reservation	NOUN
ftr-351	430	28	about	about	ADP
ftr-351	430	29	interpreting	interpret	VERB
ftr-351	430	30	a	a	DET
ftr-351	430	31	convention	convention	NOUN
ftr-351	430	32	,	,	PUNCT
ftr-351	430	33	ratified	ratify	VERB
ftr-351	430	34	in	in	ADP
ftr-351	430	35	1971	1971	NUM
ftr-351	430	36	,	,	PUNCT
ftr-351	430	37	on	on	ADP
ftr-351	430	38	the	the	DET
ftr-351	430	39	basis	basis	NOUN
ftr-351	430	40	of	of	ADP
ftr-351	430	41	a	a	DET
ftr-351	430	42	commentary	commentary	NOUN
ftr-351	430	43	,	,	PUNCT
ftr-351	430	44	adopted	adopt	VERB
ftr-351	430	45	in	in	ADP
ftr-351	430	46	1977	1977	NUM
ftr-351	430	47	,	,	PUNCT
ftr-351	430	48	that	that	PRON
ftr-351	430	49	contradicts	contradict	VERB
ftr-351	430	50	the	the	DET
ftr-351	430	51	literal	literal	ADJ
ftr-351	430	52	language	language	NOUN
ftr-351	430	53	of	of	ADP
ftr-351	430	54	the	the	DET
ftr-351	430	55	104	104	NUM
ftr-351	430	56	.	.	PUNCT
ftr-351	431	1	fc	fc	PROPN
ftr-351	431	2	/	/	SYM
ftr-351	431	3	wpl(s7	wpl(s7	PROPN
ftr-351	431	4	)	)	PUNCT
ftr-351	431	5	2	2	NUM
ftr-351	431	6	(	(	PUNCT
ftr-351	431	7	aug	aug	PROPN
ftr-351	431	8	.	.	PROPN
ftr-351	431	9	29	29	NUM
ftr-351	431	10	,	,	PUNCT
ftr-351	431	11	1957	1957	NUM
ftr-351	431	12	)	)	PUNCT
ftr-351	431	13	and	and	CCONJ
ftr-351	431	14	fc	fc	NOUN
ftr-351	431	15	/	/	SYM
ftr-351	431	16	wpl(57	wpl(57	PROPN
ftr-351	431	17	)	)	PUNCT
ftr-351	431	18	3	3	NUM
ftr-351	431	19	(	(	PUNCT
ftr-351	431	20	nov	nov	PROPN
ftr-351	431	21	.	.	PROPN
ftr-351	431	22	12	12	NUM
ftr-351	431	23	,	,	PUNCT
ftr-351	431	24	1957	1957	NUM
ftr-351	431	25	)	)	PUNCT
ftr-351	431	26	respectively	respectively	ADV
ftr-351	431	27	.	.	PUNCT
ftr-351	432	1	105	105	NUM
ftr-351	432	2	.	.	PUNCT
ftr-351	433	1	taisei	taisei	VERB
ftr-351	433	2	fire	fire	NOUN
ftr-351	433	3	and	and	CCONJ
ftr-351	433	4	marine	marine	PROPN
ftr-351	433	5	ins	ins	PROPN
ftr-351	433	6	.	.	PUNCT
ftr-351	433	7	co.	co.	PROPN
ftr-351	433	8	,	,	PUNCT
ftr-351	433	9	ltd	ltd	PROPN
ftr-351	433	10	.	.	PROPN
ftr-351	434	1	v.	v.	PROPN
ftr-351	434	2	commissioner	commissioner	PROPN
ftr-351	434	3	,	,	PUNCT
ftr-351	434	4	104	104	NUM
ftr-351	434	5	t.c	t.c	PROPN
ftr-351	434	6	.	.	PROPN
ftr-351	434	7	535	535	NUM
ftr-351	434	8	(	(	PUNCT
ftr-351	434	9	1995	1995	NUM
ftr-351	434	10	)	)	PUNCT
ftr-351	434	11	.	.	PUNCT
ftr-351	435	1	105.0	105.0	NUM
ftr-351	435	2	fc	fc	NOUN
ftr-351	435	3	/	/	SYM
ftr-351	435	4	wp1	wp1	PROPN
ftr-351	435	5	(	(	PUNCT
ftr-351	435	6	56	56	NUM
ftr-351	435	7	)	)	PUNCT
ftr-351	435	8	1	1	NUM
ftr-351	435	9	,	,	PUNCT
ftr-351	435	10	at	at	ADP
ftr-351	435	11	9	9	NUM
ftr-351	435	12	.	.	PUNCT
ftr-351	435	13	(	(	PUNCT
ftr-351	435	14	sep	sep	PROPN
ftr-351	435	15	.	.	PROPN
ftr-351	435	16	17	17	NUM
ftr-351	435	17	,	,	PUNCT
ftr-351	435	18	1956	1956	NUM
ftr-351	435	19	)	)	PUNCT
ftr-351	435	20	.	.	PUNCT
ftr-351	436	1	26	26	NUM
ftr-351	437	1	[	[	X
ftr-351	437	2	vol	vol	NOUN
ftr-351	437	3	10	10	NUM
ftr-351	437	4	:	:	SYM
ftr-351	437	5	1	1	NUM
ftr-351	437	6	understanding	understand	VERB
ftr-351	437	7	the	the	DET
ftr-351	437	8	oecd	oecd	PROPN
ftr-351	437	9	model	model	PROPN
ftr-351	437	10	tax	tax	PROPN
ftr-351	437	11	convention	convention	NOUN
ftr-351	437	12	commentary	commentary	NOUN
ftr-351	437	13	in	in	ADP
ftr-351	437	14	effect	effect	NOUN
ftr-351	437	15	at	at	ADP
ftr-351	437	16	the	the	DET
ftr-351	437	17	time	time	NOUN
ftr-351	437	18	of	of	ADP
ftr-351	437	19	ratification	ratification	NOUN
ftr-351	437	20	.	.	PUNCT
ftr-351	438	1	however	however	ADV
ftr-351	438	2	,	,	PUNCT
ftr-351	438	3	in	in	ADP
ftr-351	438	4	light	light	NOUN
ftr-351	438	5	of	of	ADP
ftr-351	438	6	the	the	DET
ftr-351	438	7	extensive	extensive	ADJ
ftr-351	438	8	analysis	analysis	NOUN
ftr-351	438	9	by	by	ADP
ftr-351	438	10	the	the	DET
ftr-351	438	11	previously	previously	ADV
ftr-351	438	12	cited	cite	VERB
ftr-351	438	13	commentators	commentator	NOUN
ftr-351	438	14	and	and	CCONJ
ftr-351	438	15	the	the	DET
ftr-351	438	16	confirmation	confirmation	NOUN
ftr-351	438	17	of	of	ADP
ftr-351	438	18	such	such	ADJ
ftr-351	438	19	analysis	analysis	NOUN
ftr-351	438	20	by	by	ADP
ftr-351	438	21	our	our	PRON
ftr-351	438	22	own	own	ADJ
ftr-351	438	23	research	research	NOUN
ftr-351	438	24	,	,	PUNCT
ftr-351	438	25	we	we	PRON
ftr-351	438	26	are	be	AUX
ftr-351	438	27	persuaded	persuade	VERB
ftr-351	438	28	that	that	SCONJ
ftr-351	438	29	the	the	DET
ftr-351	438	30	criteria	criterion	NOUN
ftr-351	438	31	in	in	ADP
ftr-351	438	32	the	the	DET
ftr-351	438	33	later	later	ADJ
ftr-351	438	34	commentary	commentary	NOUN
ftr-351	438	35	reflects	reflect	VERB
ftr-351	438	36	the	the	DET
ftr-351	438	37	original	original	ADJ
ftr-351	438	38	intention	intention	NOUN
ftr-351	438	39	of	of	ADP
ftr-351	438	40	the	the	DET
ftr-351	438	41	commentary	commentary	NOUN
ftr-351	438	42	to	to	ADP
ftr-351	438	43	the	the	DET
ftr-351	438	44	1963	1963	NUM
ftr-351	438	45	model	model	NOUN
ftr-351	438	46	and	and	CCONJ
ftr-351	438	47	that	that	SCONJ
ftr-351	438	48	the	the	DET
ftr-351	438	49	1963	1963	NUM
ftr-351	438	50	model	model	NOUN
ftr-351	438	51	should	should	AUX
ftr-351	438	52	be	be	AUX
ftr-351	438	53	interpreted	interpret	VERB
ftr-351	438	54	as	as	ADP
ftr-351	438	55	having	have	VERB
ftr-351	438	56	a	a	DET
ftr-351	438	57	disjunctive	disjunctive	ADJ
ftr-351	438	58	(	(	PUNCT
ftr-351	438	59	"	"	PUNCT
ftr-351	438	60	or	or	CCONJ
ftr-351	438	61	"	"	PUNCT
ftr-351	438	62	)	)	PUNCT
ftr-351	438	63	meaning	meaning	NOUN
ftr-351	438	64	.	.	PUNCT
ftr-351	439	1	4	4	X
ftr-351	439	2	.	.	X
ftr-351	439	3	the	the	DET
ftr-351	439	4	priority	priority	NOUN
ftr-351	439	5	rule	rule	NOUN
ftr-351	439	6	now	now	ADV
ftr-351	439	7	in	in	ADP
ftr-351	439	8	article	article	NOUN
ftr-351	439	9	7(7	7(7	NUM
ftr-351	439	10	)	)	PUNCT
ftr-351	439	11	although	although	SCONJ
ftr-351	439	12	not	not	PART
ftr-351	439	13	a	a	DET
ftr-351	439	14	definition	definition	NOUN
ftr-351	439	15	,	,	PUNCT
ftr-351	439	16	the	the	DET
ftr-351	439	17	current	current	ADJ
ftr-351	439	18	priority	priority	NOUN
ftr-351	439	19	rule	rule	NOUN
ftr-351	439	20	in	in	ADP
ftr-351	439	21	article	article	NOUN
ftr-351	439	22	7(7	7(7	NUM
ftr-351	439	23	)	)	PUNCT
ftr-351	439	24	that	that	SCONJ
ftr-351	439	25	"	"	PUNCT
ftr-351	439	26	where	where	SCONJ
ftr-351	439	27	profits	profit	NOUN
ftr-351	439	28	include	include	VERB
ftr-351	439	29	items	item	NOUN
ftr-351	439	30	of	of	ADP
ftr-351	439	31	income	income	NOUN
ftr-351	439	32	which	which	PRON
ftr-351	439	33	are	be	AUX
ftr-351	439	34	dealt	deal	VERB
ftr-351	439	35	with	with	ADP
ftr-351	439	36	separately	separately	ADV
ftr-351	439	37	in	in	ADP
ftr-351	439	38	other	other	ADJ
ftr-351	439	39	articles	article	NOUN
ftr-351	439	40	of	of	ADP
ftr-351	439	41	this	this	DET
ftr-351	439	42	convention	convention	NOUN
ftr-351	439	43	,	,	PUNCT
ftr-351	439	44	then	then	ADV
ftr-351	439	45	the	the	DET
ftr-351	439	46	provisions	provision	NOUN
ftr-351	439	47	of	of	ADP
ftr-351	439	48	those	those	DET
ftr-351	439	49	articles	article	NOUN
ftr-351	439	50	shall	shall	AUX
ftr-351	439	51	not	not	PART
ftr-351	439	52	be	be	AUX
ftr-351	439	53	affected	affect	VERB
ftr-351	439	54	by	by	ADP
ftr-351	439	55	the	the	DET
ftr-351	439	56	provisions	provision	NOUN
ftr-351	439	57	of	of	ADP
ftr-351	439	58	this	this	DET
ftr-351	439	59	article	article	NOUN
ftr-351	439	60	"	"	PUNCT
ftr-351	439	61	started	start	VERB
ftr-351	439	62	life	life	NOUN
ftr-351	439	63	as	as	ADP
ftr-351	439	64	a	a	DET
ftr-351	439	65	proposed	propose	VERB
ftr-351	439	66	definition	definition	NOUN
ftr-351	439	67	of	of	ADP
ftr-351	439	68	profits	profit	NOUN
ftr-351	439	69	by	by	ADP
ftr-351	439	70	working	work	VERB
ftr-351	439	71	party	party	PROPN
ftr-351	439	72	14	14	NUM
ftr-351	439	73	which	which	PRON
ftr-351	439	74	said	say	VERB
ftr-351	439	75	:	:	PUNCT
ftr-351	439	76	the	the	DET
ftr-351	439	77	term	term	NOUN
ftr-351	439	78	'	'	PUNCT
ftr-351	439	79	profits	profit	NOUN
ftr-351	439	80	'	'	PUNCT
ftr-351	439	81	as	as	SCONJ
ftr-351	439	82	used	use	VERB
ftr-351	439	83	in	in	ADP
ftr-351	439	84	articles	article	NOUN
ftr-351	439	85	xv	xv	PROPN
ftr-351	440	1	and	and	CCONJ
ftr-351	440	2	xvi	xvi	NOUN
ftr-351	440	3	includes	include	VERB
ftr-351	440	4	income	income	NOUN
ftr-351	440	5	derived	derive	VERB
ftr-351	440	6	from	from	ADP
ftr-351	440	7	the	the	DET
ftr-351	440	8	direct	direct	ADJ
ftr-351	440	9	exercise	exercise	NOUN
ftr-351	440	10	of	of	ADP
ftr-351	440	11	business	business	NOUN
ftr-351	440	12	as	as	ADV
ftr-351	440	13	well	well	ADV
ftr-351	440	14	as	as	ADP
ftr-351	440	15	income	income	NOUN
ftr-351	440	16	from	from	ADP
ftr-351	440	17	the	the	DET
ftr-351	440	18	letting	letting	NOUN
ftr-351	440	19	of	of	ADP
ftr-351	440	20	the	the	DET
ftr-351	440	21	business	business	NOUN
ftr-351	440	22	to	to	ADP
ftr-351	440	23	others	other	NOUN
ftr-351	440	24	and	and	CCONJ
ftr-351	440	25	income	income	NOUN
ftr-351	440	26	from	from	ADP
ftr-351	440	27	the	the	DET
ftr-351	440	28	alienation	alienation	NOUN
ftr-351	440	29	of	of	ADP
ftr-351	440	30	the	the	DET
ftr-351	440	31	business	business	NOUN
ftr-351	440	32	,	,	PUNCT
ftr-351	440	33	but	but	CCONJ
ftr-351	440	34	does	do	AUX
ftr-351	440	35	not	not	PART
ftr-351	440	36	include	include	VERB
ftr-351	440	37	income	income	NOUN
ftr-351	440	38	from	from	ADP
ftr-351	440	39	the	the	DET
ftr-351	440	40	operation	operation	NOUN
ftr-351	440	41	of	of	ADP
ftr-351	440	42	ships	ship	NOUN
ftr-351	440	43	or	or	CCONJ
ftr-351	440	44	aircraft	aircraft	NOUN
ftr-351	440	45	in	in	ADP
ftr-351	440	46	international	international	ADJ
ftr-351	440	47	traffic	traffic	NOUN
ftr-351	440	48	or	or	CCONJ
ftr-351	440	49	from	from	ADP
ftr-351	440	50	the	the	DET
ftr-351	440	51	operation	operation	NOUN
ftr-351	440	52	of	of	ADP
ftr-351	440	53	boats	boat	NOUN
ftr-351	440	54	engaged	engage	VERB
ftr-351	440	55	in	in	ADP
ftr-351	440	56	inland	inland	ADJ
ftr-351	440	57	waterways	waterway	NOUN
ftr-351	440	58	transport	transport	NOUN
ftr-351	440	59	or	or	CCONJ
ftr-351	440	60	income	income	NOUN
ftr-351	440	61	in	in	ADP
ftr-351	440	62	respect	respect	NOUN
ftr-351	440	63	of	of	ADP
ftr-351	440	64	independent	independent	ADJ
ftr-351	440	65	and	and	CCONJ
ftr-351	440	66	dependent	dependent	ADJ
ftr-351	440	67	personal	personal	ADJ
ftr-351	440	68	services	service	NOUN
ftr-351	440	69	or	or	CCONJ
ftr-351	440	70	income	income	NOUN
ftr-351	440	71	from	from	ADP
ftr-351	440	72	immovable	immovable	ADJ
ftr-351	440	73	property	property	NOUN
ftr-351	440	74	,	,	PUNCT
ftr-351	440	75	nor	nor	CCONJ
ftr-351	440	76	does	do	AUX
ftr-351	440	77	the	the	DET
ftr-351	440	78	term	term	NOUN
ftr-351	440	79	include	include	VERB
ftr-351	440	80	income	income	NOUN
ftr-351	440	81	in	in	ADP
ftr-351	440	82	the	the	DET
ftr-351	440	83	form	form	NOUN
ftr-351	440	84	of	of	ADP
ftr-351	440	85	dividends	dividend	NOUN
ftr-351	440	86	,	,	PUNCT
ftr-351	440	87	interest	interest	NOUN
ftr-351	440	88	,	,	PUNCT
ftr-351	440	89	rents	rent	NOUN
ftr-351	440	90	or	or	CCONJ
ftr-351	440	91	royalties;10	royalties;10	VERB
ftr-351	440	92	the	the	DET
ftr-351	440	93	working	working	NOUN
ftr-351	440	94	party	party	NOUN
ftr-351	440	95	debated	debate	VERB
ftr-351	440	96	whether	whether	SCONJ
ftr-351	440	97	profits	profit	NOUN
ftr-351	440	98	arose	arise	VERB
ftr-351	440	99	on	on	ADP
ftr-351	440	100	the	the	DET
ftr-351	440	101	letting	letting	NOUN
ftr-351	440	102	of	of	ADP
ftr-351	440	103	the	the	DET
ftr-351	440	104	whole	whole	NOUN
ftr-351	440	105	or	or	CCONJ
ftr-351	440	106	part	part	NOUN
ftr-351	440	107	of	of	ADP
ftr-351	440	108	the	the	DET
ftr-351	440	109	enterprise	enterprise	NOUN
ftr-351	440	110	.	.	PUNCT
ftr-351	441	1	in	in	ADP
ftr-351	441	2	the	the	DET
ftr-351	441	3	fiscal	fiscal	ADJ
ftr-351	441	4	committee	committee	NOUN
ftr-351	441	5	some	some	PRON
ftr-351	441	6	expressed	express	VERB
ftr-351	441	7	views	view	NOUN
ftr-351	441	8	that	that	SCONJ
ftr-351	441	9	a	a	DET
ftr-351	441	10	definition	definition	NOUN
ftr-351	441	11	of	of	ADP
ftr-351	441	12	profits	profit	NOUN
ftr-351	441	13	was	be	AUX
ftr-351	441	14	not	not	PART
ftr-351	441	15	necessary	necessary	ADJ
ftr-351	441	16	and	and	CCONJ
ftr-351	441	17	others	other	NOUN
ftr-351	441	18	that	that	SCONJ
ftr-351	441	19	a	a	DET
ftr-351	441	20	priority	priority	NOUN
ftr-351	441	21	rule	rule	NOUN
ftr-351	441	22	was	be	AUX
ftr-351	441	23	required	require	VERB
ftr-351	441	24	,	,	PUNCT
ftr-351	441	25	for	for	ADP
ftr-351	441	26	example	example	NOUN
ftr-351	441	27	for	for	ADP
ftr-351	441	28	banks	bank	NOUN
ftr-351	441	29	receiving	receive	VERB
ftr-351	441	30	interest	interest	NOUN
ftr-351	441	31	as	as	ADP
ftr-351	441	32	part	part	NOUN
ftr-351	441	33	of	of	ADP
ftr-351	441	34	their	their	PRON
ftr-351	441	35	profits	profit	NOUN
ftr-351	441	36	.	.	PUNCT
ftr-351	442	1	they	they	PRON
ftr-351	442	2	said	say	VERB
ftr-351	442	3	that	that	SCONJ
ftr-351	442	4	profits	profit	NOUN
ftr-351	442	5	arising	arise	VERB
ftr-351	442	6	on	on	ADP
ftr-351	442	7	the	the	DET
ftr-351	442	8	alienation	alienation	NOUN
ftr-351	442	9	of	of	ADP
ftr-351	442	10	the	the	DET
ftr-351	442	11	enterprise	enterprise	NOUN
ftr-351	442	12	should	should	AUX
ftr-351	442	13	be	be	AUX
ftr-351	442	14	considered	consider	VERB
ftr-351	442	15	in	in	ADP
ftr-351	442	16	connection	connection	NOUN
ftr-351	442	17	with	with	ADP
ftr-351	442	18	capital	capital	NOUN
ftr-351	442	19	gains.107	gains.107	VERB
ftr-351	442	20	letting	let	VERB
ftr-351	442	21	of	of	ADP
ftr-351	442	22	a	a	DET
ftr-351	442	23	permanent	permanent	ADJ
ftr-351	442	24	establishment	establishment	NOUN
ftr-351	442	25	gave	give	VERB
ftr-351	442	26	rise	rise	NOUN
ftr-351	442	27	to	to	ADP
ftr-351	442	28	different	different	ADJ
ftr-351	442	29	views	view	NOUN
ftr-351	442	30	:	:	PUNCT
ftr-351	442	31	that	that	SCONJ
ftr-351	442	32	it	it	PRON
ftr-351	442	33	was	be	AUX
ftr-351	442	34	possible	possible	ADJ
ftr-351	442	35	that	that	SCONJ
ftr-351	442	36	the	the	DET
ftr-351	442	37	permanent	permanent	ADJ
ftr-351	442	38	establishment	establishment	NOUN
ftr-351	442	39	ceased	cease	VERB
ftr-351	442	40	to	to	PART
ftr-351	442	41	exist	exist	VERB
ftr-351	442	42	when	when	SCONJ
ftr-351	442	43	let	let	VERB
ftr-351	442	44	,	,	PUNCT
ftr-351	442	45	and	and	CCONJ
ftr-351	442	46	that	that	SCONJ
ftr-351	442	47	this	this	PRON
ftr-351	442	48	was	be	AUX
ftr-351	442	49	a	a	DET
ftr-351	442	50	management	management	NOUN
ftr-351	442	51	arrangement	arrangement	NOUN
ftr-351	442	52	rather	rather	ADV
ftr-351	442	53	than	than	ADP
ftr-351	442	54	a	a	DET
ftr-351	442	55	letting.108	letting.108	NOUN
ftr-351	442	56	in	in	ADP
ftr-351	442	57	the	the	DET
ftr-351	442	58	end	end	NOUN
ftr-351	442	59	the	the	DET
ftr-351	442	60	definition	definition	NOUN
ftr-351	442	61	of	of	ADP
ftr-351	442	62	profits	profit	NOUN
ftr-351	442	63	was	be	AUX
ftr-351	442	64	dropped	drop	VERB
ftr-351	442	65	in	in	ADP
ftr-351	442	66	favour	favour	NOUN
ftr-351	442	67	of	of	ADP
ftr-351	442	68	a	a	DET
ftr-351	442	69	priority	priority	NOUN
ftr-351	442	70	rule	rule	NOUN
ftr-351	442	71	that	that	PRON
ftr-351	442	72	originally	originally	ADV
ftr-351	442	73	referred	refer	VERB
ftr-351	442	74	to	to	ADP
ftr-351	442	75	seven	seven	NUM
ftr-351	442	76	other	other	ADJ
ftr-351	442	77	articles	article	NOUN
ftr-351	442	78	having	have	VERB
ftr-351	442	79	priority	priority	NOUN
ftr-351	442	80	and	and	CCONJ
ftr-351	442	81	eventually	eventually	ADV
ftr-351	442	82	ended	end	VERB
ftr-351	442	83	with	with	ADP
ftr-351	442	84	the	the	DET
ftr-351	442	85	current	current	ADJ
ftr-351	442	86	reference	reference	NOUN
ftr-351	442	87	to	to	ADP
ftr-351	442	88	items	item	NOUN
ftr-351	442	89	of	of	ADP
ftr-351	442	90	income	income	NOUN
ftr-351	442	91	dealt	deal	VERB
ftr-351	442	92	with	with	ADP
ftr-351	442	93	by	by	ADP
ftr-351	442	94	other	other	ADJ
ftr-351	442	95	articles	article	NOUN
ftr-351	442	96	generally	generally	ADV
ftr-351	442	97	.	.	PUNCT
ftr-351	443	1	106	106	NUM
ftr-351	443	2	.	.	PUNCT
ftr-351	443	3	fc	fc	PROPN
ftr-351	443	4	/	/	SYM
ftr-351	443	5	wpl4(61	wpl4(61	PROPN
ftr-351	443	6	)	)	PUNCT
ftr-351	443	7	1	1	NUM
ftr-351	443	8	,	,	PUNCT
ftr-351	443	9	at	at	ADP
ftr-351	443	10	1	1	NUM
ftr-351	443	11	(	(	PUNCT
ftr-351	443	12	jan	jan	PROPN
ftr-351	443	13	.	.	PROPN
ftr-351	443	14	9	9	NUM
ftr-351	443	15	,	,	PUNCT
ftr-351	443	16	1961	1961	NUM
ftr-351	443	17	)	)	PUNCT
ftr-351	443	18	107	107	NUM
ftr-351	443	19	.	.	PUNCT
ftr-351	444	1	the	the	DET
ftr-351	444	2	capital	capital	NOUN
ftr-351	444	3	gains	gain	NOUN
ftr-351	444	4	article	article	NOUN
ftr-351	444	5	was	be	AUX
ftr-351	444	6	not	not	PART
ftr-351	444	7	included	include	VERB
ftr-351	444	8	in	in	ADP
ftr-351	444	9	the	the	DET
ftr-351	444	10	oeec	oeec	ADJ
ftr-351	444	11	reports	report	NOUN
ftr-351	444	12	but	but	CCONJ
ftr-351	444	13	first	first	ADV
ftr-351	444	14	appeared	appear	VERB
ftr-351	444	15	in	in	ADP
ftr-351	444	16	the	the	DET
ftr-351	444	17	oecd	oecd	PROPN
ftr-351	444	18	1963	1963	NUM
ftr-351	444	19	draft	draft	NOUN
ftr-351	444	20	.	.	PUNCT
ftr-351	445	1	108	108	NUM
ftr-351	445	2	.	.	PUNCT
ftr-351	445	3	fc	fc	PROPN
ftr-351	445	4	/	/	SYM
ftr-351	445	5	m(61	m(61	ADJ
ftr-351	445	6	)	)	PUNCT
ftr-351	445	7	5	5	NUM
ftr-351	445	8	,	,	PUNCT
ftr-351	445	9	(	(	PUNCT
ftr-351	445	10	sep	sep	PROPN
ftr-351	445	11	.	.	PROPN
ftr-351	445	12	29	29	NUM
ftr-351	445	13	,	,	PUNCT
ftr-351	445	14	1961	1961	NUM
ftr-351	445	15	)	)	PUNCT
ftr-351	445	16	.	.	PUNCT
ftr-351	446	1	2009	2009	NUM
ftr-351	446	2	]	]	SYM
ftr-351	446	3	27	27	NUM
ftr-351	446	4	florida	florida	PROPN
ftr-351	446	5	tax	tax	NOUN
ftr-351	446	6	review	review	NOUN
ftr-351	446	7	presumably	presumably	ADV
ftr-351	446	8	because	because	SCONJ
ftr-351	446	9	the	the	DET
ftr-351	446	10	focus	focus	NOUN
ftr-351	446	11	started	start	VERB
ftr-351	446	12	by	by	ADP
ftr-351	446	13	being	be	AUX
ftr-351	446	14	in	in	ADP
ftr-351	446	15	relation	relation	NOUN
ftr-351	446	16	to	to	PART
ftr-351	446	17	profits	profit	NOUN
ftr-351	446	18	a	a	DET
ftr-351	446	19	more	more	ADV
ftr-351	446	20	general	general	ADJ
ftr-351	446	21	consideration	consideration	NOUN
ftr-351	446	22	of	of	ADP
ftr-351	446	23	priority	priority	NOUN
ftr-351	446	24	between	between	ADP
ftr-351	446	25	other	other	ADJ
ftr-351	446	26	articles	article	NOUN
ftr-351	446	27	did	do	AUX
ftr-351	446	28	not	not	PART
ftr-351	446	29	take	take	VERB
ftr-351	446	30	place	place	NOUN
ftr-351	446	31	,	,	PUNCT
ftr-351	446	32	and	and	CCONJ
ftr-351	446	33	the	the	DET
ftr-351	446	34	existence	existence	NOUN
ftr-351	446	35	of	of	ADP
ftr-351	446	36	separate	separate	ADJ
ftr-351	446	37	working	work	VERB
ftr-351	446	38	parties	party	NOUN
ftr-351	446	39	working	work	VERB
ftr-351	446	40	independently	independently	ADV
ftr-351	446	41	on	on	ADP
ftr-351	446	42	different	different	ADJ
ftr-351	446	43	articles	article	NOUN
ftr-351	446	44	made	make	VERB
ftr-351	446	45	this	this	PRON
ftr-351	446	46	unlikely	unlikely	ADJ
ftr-351	446	47	.	.	PUNCT
ftr-351	447	1	5	5	X
ftr-351	447	2	.	.	X
ftr-351	447	3	conclusion	conclusion	NOUN
ftr-351	447	4	on	on	ADP
ftr-351	447	5	the	the	DET
ftr-351	447	6	definitions	definition	NOUN
ftr-351	447	7	there	there	PRON
ftr-351	447	8	is	be	VERB
ftr-351	447	9	some	some	DET
ftr-351	447	10	interesting	interesting	ADJ
ftr-351	447	11	material	material	NOUN
ftr-351	447	12	here	here	ADV
ftr-351	447	13	explaining	explain	VERB
ftr-351	447	14	how	how	SCONJ
ftr-351	447	15	we	we	PRON
ftr-351	447	16	arrived	arrive	VERB
ftr-351	447	17	at	at	ADP
ftr-351	447	18	where	where	SCONJ
ftr-351	447	19	we	we	PRON
ftr-351	447	20	are	be	AUX
ftr-351	447	21	,	,	PUNCT
ftr-351	447	22	even	even	ADV
ftr-351	447	23	though	though	SCONJ
ftr-351	447	24	in	in	ADP
ftr-351	447	25	some	some	DET
ftr-351	447	26	respects	respect	NOUN
ftr-351	447	27	this	this	PRON
ftr-351	447	28	is	be	AUX
ftr-351	447	29	an	an	DET
ftr-351	447	30	accident	accident	NOUN
ftr-351	447	31	caused	cause	VERB
ftr-351	447	32	by	by	ADP
ftr-351	447	33	how	how	SCONJ
ftr-351	447	34	the	the	DET
ftr-351	447	35	oeec	oeec	ADJ
ftr-351	447	36	working	work	VERB
ftr-351	447	37	parties	party	NOUN
ftr-351	447	38	carried	carry	VERB
ftr-351	447	39	out	out	ADP
ftr-351	447	40	their	their	PRON
ftr-351	447	41	separate	separate	ADJ
ftr-351	447	42	tasks	task	NOUN
ftr-351	447	43	,	,	PUNCT
ftr-351	447	44	or	or	CCONJ
ftr-351	447	45	even	even	ADV
ftr-351	447	46	of	of	ADP
ftr-351	447	47	translation	translation	NOUN
ftr-351	447	48	(	(	PUNCT
ftr-351	447	49	as	as	ADP
ftr-351	447	50	with	with	ADP
ftr-351	447	51	corporate	corporate	ADJ
ftr-351	447	52	rights	right	NOUN
ftr-351	447	53	,	,	PUNCT
ftr-351	447	54	and	and	CCONJ
ftr-351	447	55	habitual	habitual	ADJ
ftr-351	447	56	abode	abode	NOUN
ftr-351	447	57	)	)	PUNCT
ftr-351	447	58	.	.	PUNCT
ftr-351	448	1	as	as	ADP
ftr-351	448	2	a	a	DET
ftr-351	448	3	result	result	NOUN
ftr-351	448	4	of	of	ADP
ftr-351	448	5	the	the	DET
ftr-351	448	6	history	history	NOUN
ftr-351	448	7	we	we	PRON
ftr-351	448	8	have	have	VERB
ftr-351	448	9	a	a	DET
ftr-351	448	10	better	well	ADJ
ftr-351	448	11	understanding	understanding	NOUN
ftr-351	448	12	of	of	ADP
ftr-351	448	13	what	what	PRON
ftr-351	448	14	these	these	DET
ftr-351	448	15	definitions	definition	NOUN
ftr-351	448	16	were	be	AUX
ftr-351	448	17	intended	intend	VERB
ftr-351	448	18	to	to	PART
ftr-351	448	19	cover	cover	VERB
ftr-351	448	20	,	,	PUNCT
ftr-351	448	21	such	such	ADJ
ftr-351	448	22	as	as	ADP
ftr-351	448	23	the	the	DET
ftr-351	448	24	intended	intend	VERB
ftr-351	448	25	width	width	NOUN
ftr-351	448	26	of	of	ADP
ftr-351	448	27	the	the	DET
ftr-351	448	28	definition	definition	NOUN
ftr-351	448	29	of	of	ADP
ftr-351	448	30	"	"	PUNCT
ftr-351	448	31	person	person	NOUN
ftr-351	448	32	,	,	PUNCT
ftr-351	448	33	"	"	PUNCT
ftr-351	448	34	why	why	SCONJ
ftr-351	448	35	all	all	DET
ftr-351	448	36	bodies	body	NOUN
ftr-351	448	37	corporate	corporate	ADJ
ftr-351	448	38	were	be	AUX
ftr-351	448	39	assumed	assume	VERB
ftr-351	448	40	to	to	PART
ftr-351	448	41	be	be	AUX
ftr-351	448	42	taxable	taxable	ADJ
ftr-351	448	43	,	,	PUNCT
ftr-351	448	44	and	and	CCONJ
ftr-351	448	45	the	the	DET
ftr-351	448	46	purpose	purpose	NOUN
ftr-351	448	47	of	of	ADP
ftr-351	448	48	the	the	DET
ftr-351	448	49	stock	stock	NOUN
ftr-351	448	50	of	of	ADP
ftr-351	448	51	goods	good	NOUN
ftr-351	448	52	exception	exception	NOUN
ftr-351	448	53	to	to	ADP
ftr-351	448	54	a	a	DET
ftr-351	448	55	permanent	permanent	ADJ
ftr-351	448	56	establishment	establishment	NOUN
ftr-351	448	57	.	.	PUNCT
ftr-351	449	1	the	the	DET
ftr-351	449	2	oeec	oeec	ADJ
ftr-351	449	3	method	method	NOUN
ftr-351	449	4	of	of	ADP
ftr-351	449	5	working	working	NOUN
ftr-351	449	6	explains	explain	VERB
ftr-351	449	7	a	a	DET
ftr-351	449	8	lot	lot	NOUN
ftr-351	449	9	,	,	PUNCT
ftr-351	449	10	such	such	ADJ
ftr-351	449	11	as	as	ADP
ftr-351	449	12	why	why	SCONJ
ftr-351	449	13	the	the	DET
ftr-351	449	14	main	main	ADJ
ftr-351	449	15	priority	priority	NOUN
ftr-351	449	16	rule	rule	NOUN
ftr-351	449	17	between	between	ADP
ftr-351	449	18	articles	article	NOUN
ftr-351	449	19	relates	relate	VERB
ftr-351	449	20	only	only	ADV
ftr-351	449	21	to	to	ADP
ftr-351	449	22	profits	profit	NOUN
ftr-351	449	23	,	,	PUNCT
ftr-351	449	24	why	why	SCONJ
ftr-351	449	25	article	article	NOUN
ftr-351	449	26	1	1	NUM
ftr-351	449	27	seems	seem	VERB
ftr-351	449	28	to	to	PART
ftr-351	449	29	ignore	ignore	VERB
ftr-351	449	30	article	article	NOUN
ftr-351	449	31	4	4	NUM
ftr-351	449	32	,	,	PUNCT
ftr-351	449	33	and	and	CCONJ
ftr-351	449	34	why	why	SCONJ
ftr-351	449	35	article	article	NOUN
ftr-351	449	36	4	4	NUM
ftr-351	449	37	has	have	VERB
ftr-351	449	38	its	its	PRON
ftr-351	449	39	own	own	ADJ
ftr-351	449	40	mutual	mutual	ADJ
ftr-351	449	41	agreement	agreement	NOUN
ftr-351	449	42	provision	provision	NOUN
ftr-351	449	43	for	for	ADP
ftr-351	449	44	individuals	individual	NOUN
ftr-351	449	45	but	but	CCONJ
ftr-351	449	46	not	not	PART
ftr-351	449	47	companies	company	NOUN
ftr-351	449	48	.	.	PUNCT
ftr-351	450	1	there	there	PRON
ftr-351	450	2	were	be	VERB
ftr-351	450	3	some	some	DET
ftr-351	450	4	early	early	ADJ
ftr-351	450	5	thoughts	thought	NOUN
ftr-351	450	6	about	about	ADP
ftr-351	450	7	the	the	DET
ftr-351	450	8	treaty	treaty	NOUN
ftr-351	450	9	problems	problem	NOUN
ftr-351	450	10	of	of	ADP
ftr-351	450	11	partnership	partnership	NOUN
ftr-351	450	12	.	.	PUNCT
ftr-351	451	1	and	and	CCONJ
ftr-351	451	2	it	it	PRON
ftr-351	451	3	is	be	AUX
ftr-351	451	4	good	good	ADJ
ftr-351	451	5	to	to	PART
ftr-351	451	6	have	have	VERB
ftr-351	451	7	confirmation	confirmation	NOUN
ftr-351	451	8	that	that	SCONJ
ftr-351	451	9	the	the	DET
ftr-351	451	10	meaning	meaning	NOUN
ftr-351	451	11	of	of	ADP
ftr-351	451	12	place	place	NOUN
ftr-351	451	13	of	of	ADP
ftr-351	451	14	effective	effective	ADJ
ftr-351	451	15	management	management	NOUN
ftr-351	451	16	was	be	AUX
ftr-351	451	17	never	never	ADV
ftr-351	451	18	clear	clear	ADJ
ftr-351	451	19	.	.	PUNCT
ftr-351	452	1	iii	iii	X
ftr-351	452	2	.	.	PUNCT
ftr-351	452	3	non	non	ADJ
ftr-351	452	4	-	-	ADJ
ftr-351	452	5	discrimination	discrimination	ADJ
ftr-351	452	6	a.	a.	NOUN
ftr-351	452	7	the	the	DET
ftr-351	452	8	nationality	nationality	NOUN
ftr-351	452	9	non	non	ADJ
ftr-351	452	10	-	-	ADJ
ftr-351	452	11	discrimination	discrimination	ADJ
ftr-351	452	12	provision	provision	NOUN
ftr-351	452	13	as	as	SCONJ
ftr-351	452	14	mentioned	mention	VERB
ftr-351	452	15	above	above	ADV
ftr-351	452	16	,	,	PUNCT
ftr-351	452	17	one	one	NUM
ftr-351	452	18	of	of	ADP
ftr-351	452	19	the	the	DET
ftr-351	452	20	oeec	oeec	ADJ
ftr-351	452	21	fiscal	fiscal	ADJ
ftr-351	452	22	committee	committee	NOUN
ftr-351	452	23	's	's	PART
ftr-351	452	24	terms	term	NOUN
ftr-351	452	25	of	of	ADP
ftr-351	452	26	reference'09	reference'09	PROPN
ftr-351	452	27	was	be	AUX
ftr-351	452	28	:	:	PUNCT
ftr-351	452	29	d	d	X
ftr-351	452	30	inequalities	inequality	NOUN
ftr-351	452	31	in	in	ADP
ftr-351	452	32	taxation	taxation	NOUN
ftr-351	452	33	on	on	ADP
ftr-351	452	34	grounds	ground	NOUN
ftr-351	452	35	of	of	ADP
ftr-351	452	36	nationality	nationality	NOUN
ftr-351	452	37	the	the	DET
ftr-351	452	38	committee	committee	NOUN
ftr-351	452	39	should	should	AUX
ftr-351	452	40	make	make	VERB
ftr-351	452	41	concrete	concrete	ADJ
ftr-351	452	42	proposals	proposal	NOUN
ftr-351	452	43	concerning	concern	VERB
ftr-351	452	44	the	the	DET
ftr-351	452	45	means	mean	NOUN
ftr-351	452	46	of	of	ADP
ftr-351	452	47	removal	removal	NOUN
ftr-351	452	48	of	of	ADP
ftr-351	452	49	such	such	ADJ
ftr-351	452	50	inequalities	inequality	NOUN
ftr-351	452	51	.	.	PUNCT
ftr-351	453	1	clearly	clearly	ADV
ftr-351	453	2	,	,	PUNCT
ftr-351	453	3	nationality	nationality	NOUN
ftr-351	453	4	discrimination	discrimination	NOUN
ftr-351	453	5	was	be	AUX
ftr-351	453	6	assumed	assume	VERB
ftr-351	453	7	to	to	PART
ftr-351	453	8	be	be	AUX
ftr-351	453	9	a	a	DET
ftr-351	453	10	major	major	ADJ
ftr-351	453	11	issue	issue	NOUN
ftr-351	453	12	by	by	ADP
ftr-351	453	13	the	the	DET
ftr-351	453	14	ad	ad	X
ftr-351	453	15	hoc	hoc	X
ftr-351	453	16	group	group	NOUN
ftr-351	453	17	of	of	ADP
ftr-351	453	18	experts	expert	NOUN
ftr-351	453	19	who	who	PRON
ftr-351	453	20	wrote	write	VERB
ftr-351	453	21	the	the	DET
ftr-351	453	22	terms	term	NOUN
ftr-351	453	23	of	of	ADP
ftr-351	453	24	reference	reference	NOUN
ftr-351	453	25	of	of	ADP
ftr-351	453	26	the	the	DET
ftr-351	453	27	fiscal	fiscal	ADJ
ftr-351	453	28	committee	committee	NOUN
ftr-351	453	29	.	.	PUNCT
ftr-351	454	1	in	in	ADP
ftr-351	454	2	spite	spite	NOUN
ftr-351	454	3	of	of	ADP
ftr-351	454	4	this	this	PRON
ftr-351	454	5	,	,	PUNCT
ftr-351	454	6	working	working	NOUN
ftr-351	454	7	party	party	PROPN
ftr-351	454	8	4	4	NUM
ftr-351	454	9	,	,	PUNCT
ftr-351	454	10	comprising	comprise	VERB
ftr-351	454	11	members	member	NOUN
ftr-351	454	12	from	from	ADP
ftr-351	454	13	france	france	PROPN
ftr-351	454	14	and	and	CCONJ
ftr-351	454	15	the	the	DET
ftr-351	454	16	netherlands	netherlands	PROPN
ftr-351	454	17	,	,	PUNCT
ftr-351	454	18	who	who	PRON
ftr-351	454	19	were	be	AUX
ftr-351	454	20	charged	charge	VERB
ftr-351	454	21	with	with	ADP
ftr-351	454	22	developing	develop	VERB
ftr-351	454	23	the	the	DET
ftr-351	454	24	nondiscrimination	nondiscrimination	NOUN
ftr-351	454	25	article	article	NOUN
ftr-351	454	26	,	,	PUNCT
ftr-351	454	27	did	do	AUX
ftr-351	454	28	not	not	PART
ftr-351	454	29	find	find	VERB
ftr-351	454	30	widespread	widespread	ADJ
ftr-351	454	31	nationality	nationality	NOUN
ftr-351	454	32	discrimination	discrimination	NOUN
ftr-351	454	33	.	.	PUNCT
ftr-351	455	1	indeed	indeed	ADV
ftr-351	455	2	the	the	DET
ftr-351	455	3	nationality	nationality	ADJ
ftr-351	455	4	non	non	ADJ
ftr-351	455	5	-	-	ADJ
ftr-351	455	6	discrimination	discrimination	ADJ
ftr-351	455	7	provision	provision	NOUN
ftr-351	455	8	was	be	AUX
ftr-351	455	9	originally	originally	ADV
ftr-351	455	10	intended	intend	VERB
ftr-351	455	11	to	to	PART
ftr-351	455	12	deal	deal	VERB
ftr-351	455	13	first	first	ADV
ftr-351	455	14	with	with	ADP
ftr-351	455	15	minor	minor	ADJ
ftr-351	455	16	differences	difference	NOUN
ftr-351	455	17	in	in	ADP
ftr-351	455	18	personal	personal	ADJ
ftr-351	455	19	allowances	allowance	NOUN
ftr-351	455	20	that	that	PRON
ftr-351	455	21	existed	exist	VERB
ftr-351	455	22	in	in	ADP
ftr-351	455	23	france	france	PROPN
ftr-351	455	24	,	,	PUNCT
ftr-351	455	25	united	united	PROPN
ftr-351	455	26	kingdom,"l0	kingdom,"l0	PROPN
ftr-351	455	27	ireland	ireland	PROPN
ftr-351	455	28	,	,	PUNCT
ftr-351	455	29	and	and	CCONJ
ftr-351	455	30	the	the	DET
ftr-351	455	31	netherlands	netherlands	PROPN
ftr-351	455	32	.	.	PUNCT
ftr-351	456	1	secondly	secondly	ADV
ftr-351	456	2	,	,	PUNCT
ftr-351	456	3	109	109	NUM
ftr-351	456	4	.	.	PUNCT
ftr-351	456	5	fc	fc	PROPN
ftr-351	456	6	(	(	PUNCT
ftr-351	456	7	56	56	NUM
ftr-351	456	8	)	)	PUNCT
ftr-351	456	9	(	(	PUNCT
ftr-351	456	10	may	may	AUX
ftr-351	456	11	,	,	PUNCT
ftr-351	456	12	26	26	NUM
ftr-351	456	13	,	,	PUNCT
ftr-351	456	14	1956	1956	NUM
ftr-351	456	15	)	)	PUNCT
ftr-351	456	16	,	,	PUNCT
ftr-351	456	17	at	at	ADP
ftr-351	456	18	2	2	NUM
ftr-351	456	19	.	.	PUNCT
ftr-351	456	20	for	for	ADP
ftr-351	456	21	the	the	DET
ftr-351	456	22	others	other	NOUN
ftr-351	456	23	,	,	PUNCT
ftr-351	456	24	see	see	VERB
ftr-351	456	25	supra	supra	PROPN
ftr-351	456	26	note	note	PROPN
ftr-351	456	27	13	13	NUM
ftr-351	456	28	.	.	PUNCT
ftr-351	457	1	110	110	NUM
ftr-351	457	2	.	.	PUNCT
ftr-351	458	1	this	this	PRON
ftr-351	458	2	was	be	AUX
ftr-351	458	3	not	not	PART
ftr-351	458	4	abolished	abolish	VERB
ftr-351	458	5	until	until	ADP
ftr-351	458	6	2009	2009	NUM
ftr-351	458	7	.	.	PUNCT
ftr-351	459	1	28	28	NUM
ftr-351	460	1	[	[	X
ftr-351	460	2	vol	vol	NOUN
ftr-351	460	3	10:1	10:1	NUM
ftr-351	460	4	understanding	understand	VERB
ftr-351	460	5	the	the	DET
ftr-351	460	6	oecd	oecd	PROPN
ftr-351	460	7	model	model	PROPN
ftr-351	460	8	tax	tax	PROPN
ftr-351	460	9	convention	convention	NOUN
ftr-351	460	10	reference	reference	NOUN
ftr-351	460	11	was	be	AUX
ftr-351	460	12	made	make	VERB
ftr-351	460	13	to	to	ADP
ftr-351	460	14	the	the	DET
ftr-351	460	15	application	application	NOUN
ftr-351	460	16	of	of	ADP
ftr-351	460	17	the	the	DET
ftr-351	460	18	remittance	remittance	NOUN
ftr-351	460	19	basis	basis	NOUN
ftr-351	460	20	in	in	ADP
ftr-351	460	21	the	the	DET
ftr-351	460	22	uk	uk	PROPN
ftr-351	460	23	and	and	CCONJ
ftr-351	460	24	ireland	ireland	PROPN
ftr-351	460	25	to	to	ADP
ftr-351	460	26	non	non	ADJ
ftr-351	460	27	-	-	ADJ
ftr-351	460	28	ordinarily	ordinarily	ADV
ftr-351	460	29	resident	resident	ADJ
ftr-351	460	30	british	british	ADJ
ftr-351	460	31	/	/	SYM
ftr-351	460	32	irish	irish	ADJ
ftr-351	460	33	subjects	subject	NOUN
ftr-351	460	34	,	,	PUNCT
ftr-351	460	35	which	which	PRON
ftr-351	460	36	was	be	AUX
ftr-351	460	37	(	(	PUNCT
ftr-351	460	38	correctly	correctly	ADV
ftr-351	460	39	)	)	PUNCT
ftr-351	460	40	described	describe	VERB
ftr-351	460	41	as	as	ADP
ftr-351	460	42	not	not	PART
ftr-351	460	43	very	very	ADV
ftr-351	460	44	important	important	ADJ
ftr-351	460	45	.	.	PUNCT
ftr-351	461	1	"	"	PUNCT
ftr-351	461	2	'	'	PUNCT
ftr-351	461	3	thirdly	thirdly	ADV
ftr-351	461	4	,	,	PUNCT
ftr-351	461	5	the	the	DET
ftr-351	461	6	following	follow	VERB
ftr-351	461	7	further	further	ADJ
ftr-351	461	8	miscellaneous	miscellaneous	ADJ
ftr-351	461	9	examples	example	NOUN
ftr-351	461	10	of	of	ADP
ftr-351	461	11	nationality	nationality	NOUN
ftr-351	461	12	discrimination	discrimination	NOUN
ftr-351	461	13	were	be	AUX
ftr-351	461	14	mentioned	mention	VERB
ftr-351	461	15	:	:	PUNCT
ftr-351	461	16	the	the	DET
ftr-351	461	17	netherlands	netherlands	PROPN
ftr-351	461	18	exercises	exercise	VERB
ftr-351	461	19	discrimination	discrimination	NOUN
ftr-351	461	20	in	in	ADP
ftr-351	461	21	not	not	PART
ftr-351	461	22	allowing	allow	VERB
ftr-351	461	23	foreign	foreign	ADJ
ftr-351	461	24	nationals	national	NOUN
ftr-351	461	25	domiciled	domicile	VERB
ftr-351	461	26	in	in	ADP
ftr-351	461	27	its	its	PRON
ftr-351	461	28	territory	territory	NOUN
ftr-351	461	29	to	to	PART
ftr-351	461	30	avail	avail	VERB
ftr-351	461	31	themselves	themselves	PRON
ftr-351	461	32	of	of	ADP
ftr-351	461	33	the	the	DET
ftr-351	461	34	internal	internal	ADJ
ftr-351	461	35	measures	measure	NOUN
ftr-351	461	36	for	for	ADP
ftr-351	461	37	double	double	ADJ
ftr-351	461	38	taxation	taxation	NOUN
ftr-351	461	39	relief	relief	NOUN
ftr-351	461	40	unless	unless	SCONJ
ftr-351	461	41	they	they	PRON
ftr-351	461	42	maintain	maintain	VERB
ftr-351	461	43	their	their	PRON
ftr-351	461	44	domicile	domicile	NOUN
ftr-351	461	45	in	in	ADP
ftr-351	461	46	the	the	DET
ftr-351	461	47	netherlands	netherlands	PROPN
ftr-351	461	48	for	for	ADP
ftr-351	461	49	at	at	ADV
ftr-351	461	50	least	least	ADV
ftr-351	461	51	3	3	NUM
ftr-351	461	52	years	year	NOUN
ftr-351	461	53	or	or	CCONJ
ftr-351	461	54	unless	unless	SCONJ
ftr-351	461	55	the	the	DET
ftr-351	461	56	state	state	NOUN
ftr-351	461	57	whose	whose	DET
ftr-351	461	58	nationality	nationality	NOUN
ftr-351	461	59	they	they	PRON
ftr-351	461	60	possess	possess	VERB
ftr-351	461	61	extends	extend	VERB
ftr-351	461	62	reciprocal	reciprocal	ADJ
ftr-351	461	63	treatment	treatment	NOUN
ftr-351	461	64	,	,	PUNCT
ftr-351	461	65	while	while	SCONJ
ftr-351	461	66	netherlands	netherlands	PROPN
ftr-351	461	67	nationals	national	NOUN
ftr-351	461	68	who	who	PRON
ftr-351	461	69	have	have	VERB
ftr-351	461	70	their	their	PRON
ftr-351	461	71	fiscal	fiscal	ADJ
ftr-351	461	72	domicile	domicile	NOUN
ftr-351	461	73	in	in	ADP
ftr-351	461	74	the	the	DET
ftr-351	461	75	netherlands	netherlands	PROPN
ftr-351	461	76	may	may	AUX
ftr-351	461	77	claim	claim	VERB
ftr-351	461	78	such	such	ADJ
ftr-351	461	79	relief	relief	NOUN
ftr-351	461	80	without	without	ADP
ftr-351	461	81	exception	exception	NOUN
ftr-351	461	82	.	.	PUNCT
ftr-351	462	1	in	in	ADP
ftr-351	462	2	ireland	ireland	PROPN
ftr-351	462	3	special	special	ADJ
ftr-351	462	4	exemptions	exemption	NOUN
ftr-351	462	5	or	or	CCONJ
ftr-351	462	6	relief	relief	NOUN
ftr-351	462	7	are	be	AUX
ftr-351	462	8	given	give	VERB
ftr-351	462	9	to	to	ADP
ftr-351	462	10	companies	company	NOUN
ftr-351	462	11	registered	register	VERB
ftr-351	462	12	,	,	PUNCT
ftr-351	462	13	managed	manage	VERB
ftr-351	462	14	and	and	CCONJ
ftr-351	462	15	controlled	control	VERB
ftr-351	462	16	in	in	ADP
ftr-351	462	17	ireland	ireland	PROPN
ftr-351	462	18	,	,	PUNCT
ftr-351	462	19	so	so	ADV
ftr-351	462	20	far	far	ADV
ftr-351	462	21	as	as	SCONJ
ftr-351	462	22	concerns	concern	NOUN
ftr-351	462	23	profits	profit	NOUN
ftr-351	462	24	arising	arise	VERB
ftr-351	462	25	to	to	ADP
ftr-351	462	26	them	they	PRON
ftr-351	462	27	from	from	ADP
ftr-351	462	28	certain	certain	ADJ
ftr-351	462	29	mining	mining	NOUN
ftr-351	462	30	business	business	NOUN
ftr-351	462	31	.	.	PUNCT
ftr-351	463	1	finally	finally	ADV
ftr-351	463	2	,	,	PUNCT
ftr-351	463	3	in	in	ADP
ftr-351	463	4	sweden	sweden	PROPN
ftr-351	463	5	,	,	PUNCT
ftr-351	463	6	foreign	foreign	ADJ
ftr-351	463	7	corporate	corporate	ADJ
ftr-351	463	8	bodies	body	NOUN
ftr-351	463	9	are	be	AUX
ftr-351	463	10	subject	subject	ADJ
ftr-351	463	11	to	to	ADP
ftr-351	463	12	a	a	DET
ftr-351	463	13	tax	tax	NOUN
ftr-351	463	14	on	on	ADP
ftr-351	463	15	capital	capital	NOUN
ftr-351	463	16	invested	invest	VERB
ftr-351	463	17	in	in	ADP
ftr-351	463	18	sweden	sweden	PROPN
ftr-351	463	19	,	,	PUNCT
ftr-351	463	20	while	while	SCONJ
ftr-351	463	21	swedish	swedish	ADJ
ftr-351	463	22	companies	company	NOUN
ftr-351	463	23	and	and	CCONJ
ftr-351	463	24	certain	certain	ADJ
ftr-351	463	25	other	other	ADJ
ftr-351	463	26	swedish	swedish	ADJ
ftr-351	463	27	corporate	corporate	ADJ
ftr-351	463	28	bodies	body	NOUN
ftr-351	463	29	are	be	AUX
ftr-351	463	30	not	not	PART
ftr-351	463	31	.	.	PUNCT
ftr-351	464	1	the	the	DET
ftr-351	464	2	swedish	swedish	ADJ
ftr-351	464	3	reply	reply	NOUN
ftr-351	464	4	states	state	VERB
ftr-351	464	5	that	that	SCONJ
ftr-351	464	6	in	in	ADP
ftr-351	464	7	principle	principle	NOUN
ftr-351	464	8	this	this	PRON
ftr-351	464	9	does	do	AUX
ftr-351	464	10	not	not	PART
ftr-351	464	11	result	result	VERB
ftr-351	464	12	in	in	ADP
ftr-351	464	13	any	any	DET
ftr-351	464	14	difference	difference	NOUN
ftr-351	464	15	in	in	ADP
ftr-351	464	16	the	the	DET
ftr-351	464	17	tax	tax	NOUN
ftr-351	464	18	assessment.1	assessment.1	PROPN
ftr-351	464	19	12	12	NUM
ftr-351	464	20	it	it	PRON
ftr-351	464	21	therefore	therefore	ADV
ftr-351	464	22	seems	seem	VERB
ftr-351	464	23	that	that	SCONJ
ftr-351	464	24	by	by	ADP
ftr-351	464	25	1957	1957	NUM
ftr-351	464	26	examples	example	NOUN
ftr-351	464	27	of	of	ADP
ftr-351	464	28	nationality	nationality	NOUN
ftr-351	464	29	discrimination	discrimination	NOUN
ftr-351	464	30	in	in	ADP
ftr-351	464	31	taxation	taxation	NOUN
ftr-351	464	32	in	in	ADP
ftr-351	464	33	europe	europe	PROPN
ftr-351	464	34	were	be	AUX
ftr-351	464	35	found	find	VERB
ftr-351	464	36	only	only	ADV
ftr-351	464	37	on	on	ADP
ftr-351	464	38	the	the	DET
ftr-351	464	39	fringes	fringe	NOUN
ftr-351	464	40	.	.	PUNCT
ftr-351	465	1	perhaps	perhaps	ADV
ftr-351	465	2	nationality	nationality	NOUN
ftr-351	465	3	discrimination	discrimination	NOUN
ftr-351	465	4	has	have	AUX
ftr-351	465	5	been	be	AUX
ftr-351	465	6	more	more	ADV
ftr-351	465	7	important	important	ADJ
ftr-351	465	8	earlier	early	ADV
ftr-351	465	9	.	.	PUNCT
ftr-351	466	1	the	the	DET
ftr-351	466	2	drafting	drafting	NOUN
ftr-351	466	3	of	of	ADP
ftr-351	466	4	the	the	DET
ftr-351	466	5	oeec	oeec	ADJ
ftr-351	466	6	nationality	nationality	NOUN
ftr-351	466	7	provision	provision	NOUN
ftr-351	466	8	generally	generally	ADV
ftr-351	466	9	,	,	PUNCT
ftr-351	466	10	including	include	VERB
ftr-351	466	11	the	the	DET
ftr-351	466	12	definition	definition	NOUN
ftr-351	466	13	of	of	ADP
ftr-351	466	14	nationality	nationality	NOUN
ftr-351	466	15	,	,	PUNCT
ftr-351	466	16	was	be	AUX
ftr-351	466	17	acknowledged	acknowledge	VERB
ftr-351	466	18	to	to	PART
ftr-351	466	19	derive	derive	VERB
ftr-351	466	20	from	from	ADP
ftr-351	466	21	uk	uk	PROPN
ftr-351	466	22	treaties	treaty	NOUN
ftr-351	466	23	of	of	ADP
ftr-351	466	24	the	the	DET
ftr-351	466	25	early	early	ADJ
ftr-351	466	26	1950s	1950s	NUM
ftr-351	466	27	.	.	PUNCT
ftr-351	466	28	"	"	PUNCT
ftr-351	467	1	3	3	NUM
ftr-351	467	2	111	111	NUM
ftr-351	467	3	.	.	PUNCT
ftr-351	468	1	this	this	PRON
ftr-351	468	2	continued	continue	VERB
ftr-351	468	3	in	in	ADP
ftr-351	468	4	the	the	DET
ftr-351	468	5	uk	uk	PROPN
ftr-351	468	6	until	until	ADP
ftr-351	468	7	2005	2005	NUM
ftr-351	468	8	when	when	SCONJ
ftr-351	468	9	it	it	PRON
ftr-351	468	10	was	be	AUX
ftr-351	468	11	abolished	abolish	VERB
ftr-351	468	12	as	as	ADP
ftr-351	468	13	part	part	NOUN
ftr-351	468	14	of	of	ADP
ftr-351	468	15	the	the	DET
ftr-351	468	16	tax	tax	NOUN
ftr-351	468	17	law	law	NOUN
ftr-351	468	18	rewrite	rewrite	VERB
ftr-351	468	19	in	in	ADP
ftr-351	468	20	ittoia	ittoia	PROPN
ftr-351	468	21	2005	2005	NUM
ftr-351	468	22	s.831(4	s.831(4	NOUN
ftr-351	468	23	)	)	PUNCT
ftr-351	468	24	,	,	PUNCT
ftr-351	468	25	see	see	VERB
ftr-351	468	26	explanatory	explanatory	ADJ
ftr-351	468	27	notes	note	NOUN
ftr-351	468	28	to	to	ADP
ftr-351	468	29	the	the	DET
ftr-351	468	30	bill	bill	NOUN
ftr-351	468	31	change	change	VERB
ftr-351	468	32	132	132	NUM
ftr-351	468	33	.	.	PUNCT
ftr-351	469	1	since	since	SCONJ
ftr-351	469	2	a	a	DET
ftr-351	469	3	non	non	ADJ
ftr-351	469	4	-	-	ADJ
ftr-351	469	5	domiciled	domiciled	ADJ
ftr-351	469	6	person	person	NOUN
ftr-351	469	7	was	be	AUX
ftr-351	469	8	also	also	ADV
ftr-351	469	9	entitled	entitle	VERB
ftr-351	469	10	to	to	ADP
ftr-351	469	11	the	the	DET
ftr-351	469	12	remittance	remittance	NOUN
ftr-351	469	13	basis	basis	NOUN
ftr-351	469	14	the	the	DET
ftr-351	469	15	only	only	ADJ
ftr-351	469	16	discrimination	discrimination	NOUN
ftr-351	469	17	was	be	AUX
ftr-351	469	18	against	against	ADP
ftr-351	469	19	uk	uk	PROPN
ftr-351	469	20	domiciled	domicile	VERB
ftr-351	469	21	foreigners	foreigner	NOUN
ftr-351	469	22	,	,	PUNCT
ftr-351	469	23	who	who	PRON
ftr-351	469	24	were	be	AUX
ftr-351	469	25	probably	probably	ADV
ftr-351	469	26	few	few	ADJ
ftr-351	469	27	in	in	ADP
ftr-351	469	28	number	number	NOUN
ftr-351	469	29	.	.	PUNCT
ftr-351	470	1	112	112	NUM
ftr-351	470	2	.	.	PUNCT
ftr-351	470	3	fc	fc	PROPN
ftr-351	470	4	/	/	SYM
ftr-351	470	5	wp4(57	wp4(57	NOUN
ftr-351	470	6	)	)	PUNCT
ftr-351	470	7	1	1	NUM
ftr-351	470	8	,	,	PUNCT
ftr-351	470	9	at	at	ADP
ftr-351	470	10	2	2	NUM
ftr-351	470	11	(	(	PUNCT
ftr-351	470	12	jan	jan	PROPN
ftr-351	470	13	.	.	PROPN
ftr-351	470	14	11	11	NUM
ftr-351	470	15	,	,	PUNCT
ftr-351	470	16	1957	1957	NUM
ftr-351	470	17	)	)	PUNCT
ftr-351	470	18	.	.	PUNCT
ftr-351	471	1	113	113	NUM
ftr-351	471	2	.	.	PUNCT
ftr-351	471	3	fc	fc	PROPN
ftr-351	471	4	/	/	SYM
ftr-351	471	5	wp4(57	wp4(57	NOUN
ftr-351	471	6	)	)	PUNCT
ftr-351	471	7	1	1	NUM
ftr-351	471	8	(	(	PUNCT
ftr-351	471	9	jan	jan	PROPN
ftr-351	471	10	.	.	PROPN
ftr-351	471	11	11	11	NUM
ftr-351	471	12	,	,	PUNCT
ftr-351	471	13	1957	1957	NUM
ftr-351	471	14	)	)	PUNCT
ftr-351	471	15	.	.	PUNCT
ftr-351	472	1	see	see	VERB
ftr-351	472	2	uk	uk	PROPN
ftr-351	472	3	treaties	treaty	NOUN
ftr-351	472	4	with	with	ADP
ftr-351	472	5	:	:	PUNCT
ftr-351	472	6	denmark	denmark	NOUN
ftr-351	472	7	(	(	PUNCT
ftr-351	472	8	1950	1950	NUM
ftr-351	472	9	)	)	PUNCT
ftr-351	472	10	,	,	PUNCT
ftr-351	472	11	france	france	PROPN
ftr-351	472	12	(	(	PUNCT
ftr-351	472	13	1950	1950	NUM
ftr-351	472	14	)	)	PUNCT
ftr-351	472	15	,	,	PUNCT
ftr-351	472	16	norway	norway	PROPN
ftr-351	472	17	(	(	PUNCT
ftr-351	472	18	1951	1951	NUM
ftr-351	472	19	)	)	PUNCT
ftr-351	472	20	,	,	PUNCT
ftr-351	472	21	finland	finland	PROPN
ftr-351	472	22	(	(	PUNCT
ftr-351	472	23	1951	1951	NUM
ftr-351	472	24	)	)	PUNCT
ftr-351	472	25	,	,	PUNCT
ftr-351	472	26	greece	greece	PROPN
ftr-351	472	27	(	(	PUNCT
ftr-351	472	28	1953	1953	NUM
ftr-351	472	29	)	)	PUNCT
ftr-351	472	30	,	,	PUNCT
ftr-351	472	31	belgium	belgium	NOUN
ftr-351	472	32	(	(	PUNCT
ftr-351	472	33	1953	1953	NUM
ftr-351	472	34	)	)	PUNCT
ftr-351	472	35	,	,	PUNCT
ftr-351	472	36	switzerland	switzerland	PROPN
ftr-351	472	37	(	(	PUNCT
ftr-351	472	38	1954	1954	NUM
ftr-351	472	39	)	)	PUNCT
ftr-351	472	40	,	,	PUNCT
ftr-351	472	41	germany	germany	PROPN
ftr-351	472	42	(	(	PUNCT
ftr-351	472	43	1954	1954	NUM
ftr-351	472	44	)	)	PUNCT
ftr-351	472	45	,	,	PUNCT
ftr-351	472	46	and	and	CCONJ
ftr-351	472	47	austria	austria	PROPN
ftr-351	472	48	(	(	PUNCT
ftr-351	472	49	1956	1956	NUM
ftr-351	472	50	)	)	PUNCT
ftr-351	472	51	.	.	PUNCT
ftr-351	473	1	the	the	DET
ftr-351	473	2	definition	definition	NOUN
ftr-351	473	3	of	of	ADP
ftr-351	473	4	nationality	nationality	NOUN
ftr-351	473	5	of	of	ADP
ftr-351	473	6	legal	legal	ADJ
ftr-351	473	7	persons	person	NOUN
ftr-351	473	8	etc	etc	X
ftr-351	473	9	is	be	AUX
ftr-351	473	10	the	the	DET
ftr-351	473	11	same	same	ADJ
ftr-351	473	12	as	as	ADP
ftr-351	473	13	us	us	PROPN
ftr-351	473	14	-	-	PUNCT
ftr-351	473	15	uk	uk	PROPN
ftr-351	473	16	(	(	PUNCT
ftr-351	473	17	1945	1945	NUM
ftr-351	473	18	)	)	PUNCT
ftr-351	473	19	but	but	CCONJ
ftr-351	473	20	the	the	DET
ftr-351	473	21	nationality	nationality	NOUN
ftr-351	473	22	nondiscrimination	nondiscrimination	NOUN
ftr-351	473	23	provision	provision	NOUN
ftr-351	473	24	is	be	AUX
ftr-351	473	25	different	different	ADJ
ftr-351	473	26	in	in	ADP
ftr-351	473	27	that	that	DET
ftr-351	473	28	treaty	treaty	NOUN
ftr-351	473	29	,	,	PUNCT
ftr-351	473	30	being	be	AUX
ftr-351	473	31	restricted	restrict	VERB
ftr-351	473	32	to	to	ADP
ftr-351	473	33	nationals	national	NOUN
ftr-351	473	34	of	of	ADP
ftr-351	473	35	one	one	NUM
ftr-351	473	36	state	state	NOUN
ftr-351	473	37	who	who	PRON
ftr-351	473	38	are	be	AUX
ftr-351	473	39	resident	resident	ADJ
ftr-351	473	40	in	in	ADP
ftr-351	473	41	the	the	DET
ftr-351	473	42	other	other	ADJ
ftr-351	473	43	state	state	NOUN
ftr-351	473	44	.	.	PUNCT
ftr-351	474	1	2009	2009	NUM
ftr-351	474	2	]	]	SYM
ftr-351	474	3	29	29	NUM
ftr-351	474	4	florida	florida	PROPN
ftr-351	474	5	tax	tax	PROPN
ftr-351	474	6	review	review	PROPN
ftr-351	474	7	b.	b.	PROPN
ftr-351	474	8	non	non	PROPN
ftr-351	474	9	-	-	NOUN
ftr-351	474	10	discrimination	discrimination	NOUN
ftr-351	474	11	was	be	AUX
ftr-351	474	12	intended	intend	VERB
ftr-351	474	13	to	to	PART
ftr-351	474	14	be	be	AUX
ftr-351	474	15	dealt	deal	VERB
ftr-351	474	16	with	with	ADP
ftr-351	474	17	in	in	ADP
ftr-351	474	18	a	a	DET
ftr-351	474	19	multilateral	multilateral	ADJ
ftr-351	474	20	treaty	treaty	NOUN
ftr-351	474	21	interestingly	interestingly	ADV
ftr-351	474	22	,	,	PUNCT
ftr-351	474	23	the	the	DET
ftr-351	474	24	non	non	ADJ
ftr-351	474	25	-	-	ADJ
ftr-351	474	26	discrimination	discrimination	ADJ
ftr-351	474	27	article	article	NOUN
ftr-351	474	28	was	be	AUX
ftr-351	474	29	originally	originally	ADV
ftr-351	474	30	planned	plan	VERB
ftr-351	474	31	as	as	ADP
ftr-351	474	32	a	a	DET
ftr-351	474	33	multilateral	multilateral	ADJ
ftr-351	474	34	treaty	treaty	NOUN
ftr-351	474	35	between	between	ADP
ftr-351	474	36	oeec	oeec	PROPN
ftr-351	474	37	countries,1	countries,1	ADJ
ftr-351	474	38	4	4	NUM
ftr-351	474	39	then	then	ADV
ftr-351	474	40	only	only	ADJ
ftr-351	474	41	european	european	ADJ
ftr-351	474	42	countries	country	NOUN
ftr-351	474	43	,	,	PUNCT
ftr-351	474	44	and	and	CCONJ
ftr-351	474	45	so	so	ADV
ftr-351	474	46	it	it	PRON
ftr-351	474	47	was	be	AUX
ftr-351	474	48	planned	plan	VERB
ftr-351	474	49	as	as	ADP
ftr-351	474	50	a	a	DET
ftr-351	474	51	forerunner	forerunner	NOUN
ftr-351	474	52	of	of	ADP
ftr-351	474	53	the	the	DET
ftr-351	474	54	far	far	ADV
ftr-351	474	55	-	-	PUNCT
ftr-351	474	56	wider	wide	ADJ
ftr-351	474	57	current	current	ADJ
ftr-351	474	58	ec	ec	PROPN
ftr-351	474	59	rule	rule	NOUN
ftr-351	474	60	.	.	PUNCT
ftr-351	475	1	that	that	SCONJ
ftr-351	475	2	a	a	DET
ftr-351	475	3	multilateral	multilateral	ADJ
ftr-351	475	4	treaty	treaty	NOUN
ftr-351	475	5	was	be	AUX
ftr-351	475	6	planned	plan	VERB
ftr-351	475	7	can	can	AUX
ftr-351	475	8	be	be	AUX
ftr-351	475	9	seen	see	VERB
ftr-351	475	10	from	from	ADP
ftr-351	475	11	the	the	DET
ftr-351	475	12	original	original	ADJ
ftr-351	475	13	oeec	oeec	NOUN
ftr-351	475	14	working	work	VERB
ftr-351	475	15	party	party	PROPN
ftr-351	475	16	4	4	NUM
ftr-351	475	17	definition	definition	NOUN
ftr-351	475	18	of	of	ADP
ftr-351	475	19	national	national	ADJ
ftr-351	475	20	:	:	PUNCT
ftr-351	475	21	the	the	DET
ftr-351	475	22	term	term	NOUN
ftr-351	475	23	'	'	PUNCT
ftr-351	475	24	nationals	national	NOUN
ftr-351	475	25	'	'	PART
ftr-351	475	26	means	mean	NOUN
ftr-351	475	27	:	:	PUNCT
ftr-351	475	28	(	(	PUNCT
ftr-351	475	29	a	a	X
ftr-351	475	30	)	)	PUNCT
ftr-351	475	31	all	all	DET
ftr-351	475	32	individuals	individual	NOUN
ftr-351	475	33	possessing	possess	VERB
ftr-351	475	34	the	the	DET
ftr-351	475	35	nationality	nationality	NOUN
ftr-351	475	36	of	of	ADP
ftr-351	475	37	a	a	DET
ftr-351	475	38	member	member	NOUN
ftr-351	475	39	country	country	NOUN
ftr-351	475	40	of	of	ADP
ftr-351	475	41	the	the	DET
ftr-351	475	42	oeec	oeec	NOUN
ftr-351	475	43	;	;	PUNCT
ftr-351	475	44	(	(	PUNCT
ftr-351	475	45	b	b	X
ftr-351	475	46	)	)	PUNCT
ftr-351	475	47	all	all	DET
ftr-351	475	48	legal	legal	ADJ
ftr-351	475	49	persons	person	NOUN
ftr-351	475	50	,	,	PUNCT
ftr-351	475	51	partnerships	partnership	NOUN
ftr-351	475	52	and	and	CCONJ
ftr-351	475	53	associations	association	NOUN
ftr-351	475	54	deriving	derive	VERB
ftr-351	475	55	their	their	PRON
ftr-351	475	56	status	status	NOUN
ftr-351	475	57	as	as	ADP
ftr-351	475	58	such	such	ADJ
ftr-351	475	59	from	from	ADP
ftr-351	475	60	the	the	DET
ftr-351	475	61	law	law	NOUN
ftr-351	475	62	in	in	ADP
ftr-351	475	63	force	force	NOUN
ftr-351	475	64	in	in	ADP
ftr-351	475	65	any	any	DET
ftr-351	475	66	member	member	NOUN
ftr-351	475	67	country	country	NOUN
ftr-351	475	68	of	of	ADP
ftr-351	475	69	the	the	DET
ftr-351	475	70	oeec	oeec	NOUN
ftr-351	475	71	.	.	PUNCT
ftr-351	476	1	"	"	PUNCT
ftr-351	476	2	'	'	PUNCT
ftr-351	476	3	in	in	ADP
ftr-351	476	4	relation	relation	NOUN
ftr-351	476	5	to	to	ADP
ftr-351	476	6	paragraph	paragraph	NOUN
ftr-351	476	7	(	(	PUNCT
ftr-351	476	8	b	b	X
ftr-351	476	9	)	)	PUNCT
ftr-351	476	10	the	the	DET
ftr-351	476	11	commentary	commentary	NOUN
ftr-351	476	12	explained	explain	VERB
ftr-351	476	13	:	:	PUNCT
ftr-351	476	14	by	by	ADP
ftr-351	476	15	declaring	declare	VERB
ftr-351	476	16	that	that	SCONJ
ftr-351	476	17	all	all	DET
ftr-351	476	18	legal	legal	ADJ
ftr-351	476	19	persons	person	NOUN
ftr-351	476	20	,	,	PUNCT
ftr-351	476	21	partnership	partnership	NOUN
ftr-351	476	22	and	and	CCONJ
ftr-351	476	23	associations	association	NOUN
ftr-351	476	24	deriving	derive	VERB
ftr-351	476	25	their	their	PRON
ftr-351	476	26	status	status	NOUN
ftr-351	476	27	as	as	ADP
ftr-351	476	28	such	such	ADJ
ftr-351	476	29	from	from	ADP
ftr-351	476	30	the	the	DET
ftr-351	476	31	law	law	NOUN
ftr-351	476	32	in	in	ADP
ftr-351	476	33	force	force	NOUN
ftr-351	476	34	in	in	ADP
ftr-351	476	35	a	a	DET
ftr-351	476	36	contracting	contracting	NOUN
ftr-351	476	37	state	state	NOUN
ftr-351	476	38	are	be	AUX
ftr-351	476	39	considered	consider	VERB
ftr-351	476	40	to	to	PART
ftr-351	476	41	be	be	AUX
ftr-351	476	42	nationals	national	NOUN
ftr-351	476	43	for	for	ADP
ftr-351	476	44	the	the	DET
ftr-351	476	45	purposes	purpose	NOUN
ftr-351	476	46	of	of	ADP
ftr-351	476	47	paragraph	paragraph	NOUN
ftr-351	476	48	1	1	NUM
ftr-351	476	49	of	of	ADP
ftr-351	476	50	the	the	DET
ftr-351	476	51	article	article	NOUN
ftr-351	476	52	,	,	PUNCT
ftr-351	476	53	the	the	DET
ftr-351	476	54	provision	provision	NOUN
ftr-351	476	55	disposes	dispose	VERB
ftr-351	476	56	of	of	ADP
ftr-351	476	57	a	a	DET
ftr-351	476	58	difficulty	difficulty	NOUN
ftr-351	476	59	which	which	PRON
ftr-351	476	60	often	often	ADV
ftr-351	476	61	arises	arise	VERB
ftr-351	476	62	in	in	ADP
ftr-351	476	63	determining	determine	VERB
ftr-351	476	64	the	the	DET
ftr-351	476	65	nationality	nationality	NOUN
ftr-351	476	66	of	of	ADP
ftr-351	476	67	companies	company	NOUN
ftr-351	476	68	.	.	PUNCT
ftr-351	477	1	in	in	ADP
ftr-351	477	2	defining	define	VERB
ftr-351	477	3	the	the	DET
ftr-351	477	4	nationality	nationality	NOUN
ftr-351	477	5	of	of	ADP
ftr-351	477	6	companies	company	NOUN
ftr-351	477	7	,	,	PUNCT
ftr-351	477	8	certain	certain	ADJ
ftr-351	477	9	states	state	NOUN
ftr-351	477	10	have	have	AUX
ftr-351	477	11	regard	regard	VERB
ftr-351	477	12	less	less	ADJ
ftr-351	477	13	to	to	ADP
ftr-351	477	14	the	the	DET
ftr-351	477	15	law	law	NOUN
ftr-351	477	16	which	which	PRON
ftr-351	477	17	governs	govern	VERB
ftr-351	477	18	the	the	DET
ftr-351	477	19	company	company	NOUN
ftr-351	477	20	than	than	ADP
ftr-351	477	21	to	to	ADP
ftr-351	477	22	the	the	DET
ftr-351	477	23	origin	origin	NOUN
ftr-351	477	24	of	of	ADP
ftr-351	477	25	the	the	DET
ftr-351	477	26	capital	capital	NOUN
ftr-351	477	27	with	with	ADP
ftr-351	477	28	which	which	PRON
ftr-351	477	29	the	the	DET
ftr-351	477	30	company	company	NOUN
ftr-351	477	31	was	be	AUX
ftr-351	477	32	formed	form	VERB
ftr-351	477	33	or	or	CCONJ
ftr-351	477	34	the	the	DET
ftr-351	477	35	nationality	nationality	NOUN
ftr-351	477	36	of	of	ADP
ftr-351	477	37	the	the	DET
ftr-351	477	38	114	114	NUM
ftr-351	477	39	.	.	PUNCT
ftr-351	478	1	the	the	DET
ftr-351	478	2	international	international	PROPN
ftr-351	478	3	chamber	chamber	PROPN
ftr-351	478	4	of	of	ADP
ftr-351	478	5	commerce	commerce	PROPN
ftr-351	478	6	had	have	AUX
ftr-351	478	7	put	put	VERB
ftr-351	478	8	forward	forward	ADV
ftr-351	478	9	this	this	DET
ftr-351	478	10	possibility	possibility	NOUN
ftr-351	478	11	.	.	PUNCT
ftr-351	479	1	see	see	VERB
ftr-351	479	2	c(54)294	c(54)294	NOUN
ftr-351	479	3	.	.	PUNCT
ftr-351	480	1	(	(	PUNCT
ftr-351	480	2	nov	nov	PROPN
ftr-351	480	3	.	.	PROPN
ftr-351	480	4	12	12	NUM
ftr-351	480	5	,	,	PUNCT
ftr-351	480	6	1954	1954	NUM
ftr-351	480	7	)	)	PUNCT
ftr-351	480	8	.	.	PUNCT
ftr-351	481	1	by	by	ADP
ftr-351	481	2	apr	apr	PROPN
ftr-351	481	3	.	.	PROPN
ftr-351	481	4	19	19	NUM
ftr-351	481	5	,	,	PUNCT
ftr-351	481	6	1955	1955	NUM
ftr-351	481	7	the	the	DET
ftr-351	481	8	swiss	swiss	ADJ
ftr-351	481	9	delegation	delegation	NOUN
ftr-351	481	10	had	have	AUX
ftr-351	481	11	accepted	accept	VERB
ftr-351	481	12	that	that	SCONJ
ftr-351	481	13	a	a	DET
ftr-351	481	14	multilateral	multilateral	ADJ
ftr-351	481	15	treaty	treaty	NOUN
ftr-351	481	16	on	on	ADP
ftr-351	481	17	direct	direct	ADJ
ftr-351	481	18	tax	tax	NOUN
ftr-351	481	19	was	be	AUX
ftr-351	481	20	not	not	PART
ftr-351	481	21	the	the	DET
ftr-351	481	22	way	way	NOUN
ftr-351	481	23	forward	forward	ADV
ftr-351	481	24	,	,	PUNCT
ftr-351	481	25	although	although	SCONJ
ftr-351	481	26	they	they	PRON
ftr-351	481	27	favoured	favour	VERB
ftr-351	481	28	it	it	PRON
ftr-351	481	29	for	for	ADP
ftr-351	481	30	indirect	indirect	ADJ
ftr-351	481	31	tax	tax	NOUN
ftr-351	481	32	.	.	PUNCT
ftr-351	482	1	on	on	ADP
ftr-351	482	2	the	the	DET
ftr-351	482	3	former	former	ADJ
ftr-351	482	4	they	they	PRON
ftr-351	482	5	said	say	VERB
ftr-351	482	6	:	:	PUNCT
ftr-351	482	7	"	"	PUNCT
ftr-351	482	8	however	however	ADV
ftr-351	482	9	,	,	PUNCT
ftr-351	482	10	because	because	SCONJ
ftr-351	482	11	of	of	ADP
ftr-351	482	12	the	the	DET
ftr-351	482	13	growing	grow	VERB
ftr-351	482	14	complexity	complexity	NOUN
ftr-351	482	15	of	of	ADP
ftr-351	482	16	national	national	ADJ
ftr-351	482	17	taxation	taxation	NOUN
ftr-351	482	18	laws	law	NOUN
ftr-351	482	19	,	,	PUNCT
ftr-351	482	20	and	and	CCONJ
ftr-351	482	21	of	of	ADP
ftr-351	482	22	the	the	DET
ftr-351	482	23	legal	legal	ADJ
ftr-351	482	24	,	,	PUNCT
ftr-351	482	25	financial	financial	ADJ
ftr-351	482	26	and	and	CCONJ
ftr-351	482	27	technical	technical	ADJ
ftr-351	482	28	difficulties	difficulty	NOUN
ftr-351	482	29	which	which	PRON
ftr-351	482	30	make	make	VERB
ftr-351	482	31	efforts	effort	NOUN
ftr-351	482	32	to	to	PART
ftr-351	482	33	avoid	avoid	VERB
ftr-351	482	34	double	double	ADJ
ftr-351	482	35	taxation	taxation	NOUN
ftr-351	482	36	problems	problem	NOUN
ftr-351	482	37	increasingly	increasingly	ADV
ftr-351	482	38	arduous	arduous	ADJ
ftr-351	482	39	,	,	PUNCT
ftr-351	482	40	it	it	PRON
ftr-351	482	41	has	have	VERB
ftr-351	482	42	not	not	PART
ftr-351	482	43	up	up	ADP
ftr-351	482	44	to	to	PART
ftr-351	482	45	now	now	ADV
ftr-351	482	46	seemed	seem	VERB
ftr-351	482	47	possible	possible	ADJ
ftr-351	482	48	to	to	PART
ftr-351	482	49	envisage	envisage	VERB
ftr-351	482	50	the	the	DET
ftr-351	482	51	conclusion	conclusion	NOUN
ftr-351	482	52	of	of	ADP
ftr-351	482	53	multilateral	multilateral	ADJ
ftr-351	482	54	conventions	convention	NOUN
ftr-351	482	55	in	in	ADP
ftr-351	482	56	regard	regard	NOUN
ftr-351	482	57	to	to	ADP
ftr-351	482	58	such	such	ADJ
ftr-351	482	59	taxes	taxis	NOUN
ftr-351	482	60	,	,	PUNCT
ftr-351	482	61	and	and	CCONJ
ftr-351	482	62	switzerland	switzerland	PROPN
ftr-351	482	63	has	have	AUX
ftr-351	482	64	therefore	therefore	ADV
ftr-351	482	65	given	give	VERB
ftr-351	482	66	its	its	PRON
ftr-351	482	67	preference	preference	NOUN
ftr-351	482	68	to	to	ADP
ftr-351	482	69	the	the	DET
ftr-351	482	70	conclusion	conclusion	NOUN
ftr-351	482	71	of	of	ADP
ftr-351	482	72	bilateral	bilateral	ADJ
ftr-351	482	73	conventions	convention	NOUN
ftr-351	482	74	,	,	PUNCT
ftr-351	482	75	that	that	SCONJ
ftr-351	482	76	having	having	AUX
ftr-351	482	77	seemed	seem	VERB
ftr-351	482	78	to	to	PART
ftr-351	482	79	be	be	AUX
ftr-351	482	80	the	the	DET
ftr-351	482	81	most	most	ADV
ftr-351	482	82	suitable	suitable	ADJ
ftr-351	482	83	procedure	procedure	NOUN
ftr-351	482	84	.	.	PUNCT
ftr-351	482	85	"	"	PUNCT
ftr-351	483	1	see	see	VERB
ftr-351	483	2	c(55)88	c(55)88	PROPN
ftr-351	483	3	,	,	PUNCT
ftr-351	483	4	at	at	ADP
ftr-351	483	5	2	2	NUM
ftr-351	483	6	.	.	PUNCT
ftr-351	484	1	the	the	DET
ftr-351	484	2	option	option	NOUN
ftr-351	484	3	of	of	ADP
ftr-351	484	4	a	a	DET
ftr-351	484	5	multilateral	multilateral	ADJ
ftr-351	484	6	convention	convention	NOUN
ftr-351	484	7	on	on	ADP
ftr-351	484	8	discrimination	discrimination	NOUN
ftr-351	484	9	and	and	CCONJ
ftr-351	484	10	possibly	possibly	ADV
ftr-351	484	11	shipping	ship	VERB
ftr-351	484	12	profits	profit	NOUN
ftr-351	484	13	was	be	AUX
ftr-351	484	14	still	still	ADV
ftr-351	484	15	being	be	AUX
ftr-351	484	16	considered	consider	VERB
ftr-351	484	17	in	in	ADP
ftr-351	484	18	1957	1957	NUM
ftr-351	484	19	:	:	PUNCT
ftr-351	484	20	fc	fc	PROPN
ftr-351	484	21	/	/	SYM
ftr-351	484	22	m(57	m(57	NOUN
ftr-351	484	23	)	)	PUNCT
ftr-351	484	24	3	3	NUM
ftr-351	484	25	(	(	PUNCT
ftr-351	484	26	nov	nov	PROPN
ftr-351	484	27	.	.	PROPN
ftr-351	484	28	5	5	NUM
ftr-351	484	29	,	,	PUNCT
ftr-351	484	30	1957	1957	NUM
ftr-351	484	31	)	)	PUNCT
ftr-351	484	32	.	.	PUNCT
ftr-351	485	1	115	115	NUM
ftr-351	485	2	.	.	PUNCT
ftr-351	485	3	fc	fc	PROPN
ftr-351	485	4	/	/	SYM
ftr-351	485	5	wp4	wp4	PROPN
ftr-351	485	6	(	(	PUNCT
ftr-351	485	7	57	57	NUM
ftr-351	485	8	)	)	SYM
ftr-351	485	9	1	1	NUM
ftr-351	485	10	(	(	PUNCT
ftr-351	485	11	jan	jan	PROPN
ftr-351	485	12	.	.	PROPN
ftr-351	485	13	11	11	NUM
ftr-351	485	14	,	,	PUNCT
ftr-351	485	15	1057	1057	NUM
ftr-351	485	16	)	)	PUNCT
ftr-351	485	17	,	,	PUNCT
ftr-351	485	18	at	at	ADP
ftr-351	485	19	4	4	NUM
ftr-351	485	20	.	.	PUNCT
ftr-351	486	1	the	the	DET
ftr-351	486	2	french	french	ADJ
ftr-351	486	3	version	version	NOUN
ftr-351	486	4	of	of	ADP
ftr-351	486	5	(	(	PUNCT
ftr-351	486	6	b	b	NOUN
ftr-351	486	7	)	)	PUNCT
ftr-351	486	8	was	be	AUX
ftr-351	486	9	<	<	X
ftr-351	486	10	<	<	X
ftr-351	486	11	toutes	toutes	X
ftr-351	486	12	les	les	X
ftr-351	486	13	personnes	personne	NOUN
ftr-351	486	14	morales	morale	NOUN
ftr-351	486	15	,	,	PUNCT
ftr-351	486	16	toutes	tout	VERB
ftr-351	486	17	les	les	ADP
ftr-351	486	18	socidtis	socidtis	PROPN
ftr-351	486	19	et	et	PROPN
ftr-351	486	20	associations	association	NOUN
ftr-351	486	21	constitudes	constitude	VERB
ftr-351	486	22	conformgment	conformgment	PROPN
ftr-351	486	23	b	b	PROPN
ftr-351	486	24	la	la	PRON
ftr-351	486	25	idgislation	idgislation	NOUN
ftr-351	486	26	en	en	ADP
ftr-351	486	27	vigueur	vigueur	PROPN
ftr-351	486	28	dans	dans	PROPN
ftr-351	486	29	un	un	PROPN
ftr-351	486	30	etat	etat	PROPN
ftr-351	486	31	-	-	PUNCT
ftr-351	486	32	membre	membre	PROPN
ftr-351	486	33	de	de	X
ftr-351	486	34	l'o.e.ce	l'o.e.ce	PROPN
ftr-351	486	35	.	.	PUNCT
ftr-351	487	1	>	>	X
ftr-351	487	2	30	30	NUM
ftr-351	488	1	[	[	X
ftr-351	488	2	vol	vol	NOUN
ftr-351	488	3	.	.	PUNCT
ftr-351	489	1	10:1	10:1	NUM
ftr-351	489	2	understanding	understand	VERB
ftr-351	489	3	the	the	DET
ftr-351	489	4	oecd	oecd	PROPN
ftr-351	489	5	model	model	PROPN
ftr-351	489	6	tax	tax	NOUN
ftr-351	489	7	convention	convention	NOUN
ftr-351	489	8	individuals	individual	NOUN
ftr-351	489	9	or	or	CCONJ
ftr-351	489	10	legal	legal	ADJ
ftr-351	489	11	persons	person	NOUN
ftr-351	489	12	controlling	control	VERB
ftr-351	489	13	it	it	PRON
ftr-351	489	14	.	.	PUNCT
ftr-351	490	1	no	no	DET
ftr-351	490	2	ambiguity	ambiguity	NOUN
ftr-351	490	3	need	need	AUX
ftr-351	490	4	be	be	AUX
ftr-351	490	5	apprehended	apprehend	VERB
ftr-351	490	6	,	,	PUNCT
ftr-351	490	7	therefore	therefore	ADV
ftr-351	490	8	.	.	PUNCT
ftr-351	490	9	'	'	PUNCT
ftr-351	491	1	16	16	NUM
ftr-351	491	2	in	in	ADP
ftr-351	491	3	other	other	ADJ
ftr-351	491	4	words	word	NOUN
ftr-351	491	5	,	,	PUNCT
ftr-351	491	6	for	for	ADP
ftr-351	491	7	legal	legal	ADJ
ftr-351	491	8	persons	person	NOUN
ftr-351	491	9	etc	etc	X
ftr-351	491	10	,	,	PUNCT
ftr-351	491	11	nationality	nationality	NOUN
ftr-351	491	12	in	in	ADP
ftr-351	491	13	the	the	DET
ftr-351	491	14	model	model	NOUN
ftr-351	491	15	was	be	AUX
ftr-351	491	16	equated	equate	VERB
ftr-351	491	17	to	to	ADP
ftr-351	491	18	governing	govern	VERB
ftr-351	491	19	law	law	NOUN
ftr-351	491	20	,	,	PUNCT
ftr-351	491	21	whatever	whatever	PRON
ftr-351	491	22	domestic	domestic	ADJ
ftr-351	491	23	law	law	NOUN
ftr-351	491	24	on	on	ADP
ftr-351	491	25	nationality	nationality	NOUN
ftr-351	491	26	might	might	AUX
ftr-351	491	27	be	be	AUX
ftr-351	491	28	.	.	PUNCT
ftr-351	492	1	if	if	SCONJ
ftr-351	492	2	the	the	DET
ftr-351	492	3	above	above	ADJ
ftr-351	492	4	definition	definition	NOUN
ftr-351	492	5	had	have	AUX
ftr-351	492	6	been	be	AUX
ftr-351	492	7	retained	retain	VERB
ftr-351	492	8	in	in	ADP
ftr-351	492	9	a	a	DET
ftr-351	492	10	bilateral	bilateral	ADJ
ftr-351	492	11	treaty	treaty	NOUN
ftr-351	492	12	it	it	PRON
ftr-351	492	13	would	would	AUX
ftr-351	492	14	have	have	AUX
ftr-351	492	15	prevented	prevent	VERB
ftr-351	492	16	country	country	NOUN
ftr-351	492	17	a	a	PRON
ftr-351	492	18	from	from	ADP
ftr-351	492	19	discriminating	discriminate	VERB
ftr-351	492	20	against	against	ADP
ftr-351	492	21	nationals	national	NOUN
ftr-351	492	22	of	of	ADP
ftr-351	492	23	any	any	DET
ftr-351	492	24	oeec	oeec	ADJ
ftr-351	492	25	country	country	NOUN
ftr-351	492	26	but	but	CCONJ
ftr-351	492	27	the	the	DET
ftr-351	492	28	oeec	oeec	NOUN
ftr-351	492	29	states	state	VERB
ftr-351	492	30	other	other	ADJ
ftr-351	492	31	than	than	ADP
ftr-351	492	32	state	state	PROPN
ftr-351	492	33	b	b	PROPN
ftr-351	492	34	with	with	ADP
ftr-351	492	35	which	which	PRON
ftr-351	492	36	it	it	PRON
ftr-351	492	37	was	be	AUX
ftr-351	492	38	contracting	contract	VERB
ftr-351	492	39	would	would	AUX
ftr-351	492	40	have	have	AUX
ftr-351	492	41	made	make	VERB
ftr-351	492	42	no	no	DET
ftr-351	492	43	commitment	commitment	NOUN
ftr-351	492	44	not	not	PART
ftr-351	492	45	to	to	PART
ftr-351	492	46	discriminate	discriminate	VERB
ftr-351	492	47	against	against	ADP
ftr-351	492	48	state	state	NOUN
ftr-351	492	49	a	a	PRON
ftr-351	492	50	's	's	PART
ftr-351	492	51	nationals	national	NOUN
ftr-351	492	52	.	.	PUNCT
ftr-351	493	1	when	when	SCONJ
ftr-351	493	2	the	the	DET
ftr-351	493	3	article	article	NOUN
ftr-351	493	4	became	become	VERB
ftr-351	493	5	bilateral	bilateral	ADJ
ftr-351	493	6	the	the	DET
ftr-351	493	7	definition	definition	NOUN
ftr-351	493	8	was	be	AUX
ftr-351	493	9	therefore	therefore	ADV
ftr-351	493	10	restricted	restrict	VERB
ftr-351	493	11	to	to	ADP
ftr-351	493	12	nationals	national	NOUN
ftr-351	493	13	of	of	ADP
ftr-351	493	14	a	a	DET
ftr-351	493	15	contracting	contracting	NOUN
ftr-351	493	16	state	state	NOUN
ftr-351	493	17	,	,	PUNCT
ftr-351	493	18	as	as	SCONJ
ftr-351	493	19	it	it	PRON
ftr-351	493	20	had	have	AUX
ftr-351	493	21	been	be	AUX
ftr-351	493	22	in	in	ADP
ftr-351	493	23	the	the	DET
ftr-351	493	24	original	original	ADJ
ftr-351	493	25	uk	uk	PROPN
ftr-351	493	26	early	early	ADJ
ftr-351	493	27	treaties	treaty	NOUN
ftr-351	493	28	.	.	PUNCT
ftr-351	494	1	another	another	DET
ftr-351	494	2	indicator	indicator	NOUN
ftr-351	494	3	of	of	ADP
ftr-351	494	4	an	an	DET
ftr-351	494	5	intended	intend	VERB
ftr-351	494	6	multilateral	multilateral	ADJ
ftr-351	494	7	convention	convention	NOUN
ftr-351	494	8	is	be	AUX
ftr-351	494	9	the	the	DET
ftr-351	494	10	stateless	stateless	NOUN
ftr-351	494	11	persons	person	NOUN
ftr-351	494	12	provision	provision	NOUN
ftr-351	494	13	which	which	PRON
ftr-351	494	14	makes	make	VERB
ftr-351	494	15	more	more	ADJ
ftr-351	494	16	sense	sense	NOUN
ftr-351	494	17	in	in	ADP
ftr-351	494	18	a	a	DET
ftr-351	494	19	multilateral	multilateral	ADJ
ftr-351	494	20	context	context	NOUN
ftr-351	494	21	because	because	SCONJ
ftr-351	494	22	such	such	DET
ftr-351	494	23	a	a	DET
ftr-351	494	24	person	person	NOUN
ftr-351	494	25	has	have	VERB
ftr-351	494	26	no	no	DET
ftr-351	494	27	obvious	obvious	ADJ
ftr-351	494	28	connection	connection	NOUN
ftr-351	494	29	with	with	ADP
ftr-351	494	30	either	either	DET
ftr-351	494	31	state	state	NOUN
ftr-351	494	32	in	in	ADP
ftr-351	494	33	a	a	DET
ftr-351	494	34	bilateral	bilateral	ADJ
ftr-351	494	35	treaty	treaty	NOUN
ftr-351	494	36	.	.	PUNCT
ftr-351	495	1	the	the	DET
ftr-351	495	2	original	original	ADJ
ftr-351	495	3	form	form	NOUN
ftr-351	495	4	was	be	AUX
ftr-351	495	5	:	:	PUNCT
ftr-351	495	6	(	(	PUNCT
ftr-351	495	7	4	4	X
ftr-351	495	8	)	)	PUNCT
ftr-351	495	9	stateless	stateless	NOUN
ftr-351	495	10	persons	person	NOUN
ftr-351	495	11	shall	shall	AUX
ftr-351	495	12	not	not	PART
ftr-351	495	13	be	be	AUX
ftr-351	495	14	subjected	subject	VERB
ftr-351	495	15	in	in	ADP
ftr-351	495	16	the	the	DET
ftr-351	495	17	territory	territory	NOUN
ftr-351	495	18	of	of	ADP
ftr-351	495	19	any	any	DET
ftr-351	495	20	member	member	NOUN
ftr-351	495	21	country	country	NOUN
ftr-351	495	22	to	to	ADP
ftr-351	495	23	any	any	DET
ftr-351	495	24	taxation	taxation	NOUN
ftr-351	495	25	or	or	CCONJ
ftr-351	495	26	any	any	DET
ftr-351	495	27	requirement	requirement	NOUN
ftr-351	495	28	connected	connect	VERB
ftr-351	495	29	therewith	therewith	NOUN
ftr-351	495	30	,	,	PUNCT
ftr-351	495	31	with	with	ADP
ftr-351	495	32	respect	respect	NOUN
ftr-351	495	33	to	to	ADP
ftr-351	495	34	taxes	taxis	NOUN
ftr-351	495	35	on	on	ADP
ftr-351	495	36	income	income	NOUN
ftr-351	495	37	,	,	PUNCT
ftr-351	495	38	on	on	ADP
ftr-351	495	39	capital	capital	NOUN
ftr-351	495	40	and	and	CCONJ
ftr-351	495	41	on	on	ADP
ftr-351	495	42	estates	estate	NOUN
ftr-351	495	43	and	and	CCONJ
ftr-351	495	44	inheritances	inheritance	NOUN
ftr-351	495	45	,	,	PUNCT
ftr-351	495	46	which	which	PRON
ftr-351	495	47	is	be	AUX
ftr-351	495	48	other	other	ADJ
ftr-351	495	49	,	,	PUNCT
ftr-351	495	50	higher	high	ADJ
ftr-351	495	51	or	or	CCONJ
ftr-351	495	52	more	more	ADV
ftr-351	495	53	burdensome	burdensome	ADJ
ftr-351	495	54	than	than	ADP
ftr-351	495	55	the	the	DET
ftr-351	495	56	taxation	taxation	NOUN
ftr-351	495	57	and	and	CCONJ
ftr-351	495	58	connected	connected	ADJ
ftr-351	495	59	requirements	requirement	NOUN
ftr-351	495	60	to	to	PART
ftr-351	495	61	which	which	PRON
ftr-351	495	62	the	the	DET
ftr-351	495	63	nationals	national	NOUN
ftr-351	495	64	of	of	ADP
ftr-351	495	65	that	that	DET
ftr-351	495	66	country	country	NOUN
ftr-351	495	67	are	be	AUX
ftr-351	495	68	or	or	CCONJ
ftr-351	495	69	may	may	AUX
ftr-351	495	70	be	be	AUX
ftr-351	495	71	subjected	subject	VERB
ftr-351	495	72	.	.	PUNCT
ftr-351	496	1	the	the	DET
ftr-351	496	2	immediate	immediate	ADJ
ftr-351	496	3	cause	cause	NOUN
ftr-351	496	4	of	of	ADP
ftr-351	496	5	a	a	DET
ftr-351	496	6	stateless	stateless	NOUN
ftr-351	496	7	persons	person	NOUN
ftr-351	496	8	'	'	PART
ftr-351	496	9	non	non	ADJ
ftr-351	496	10	-	-	ADJ
ftr-351	496	11	discrimination	discrimination	ADJ
ftr-351	496	12	provision	provision	NOUN
ftr-351	496	13	was	be	AUX
ftr-351	496	14	a	a	DET
ftr-351	496	15	convention	convention	NOUN
ftr-351	496	16	of	of	ADP
ftr-351	496	17	september	september	PROPN
ftr-351	496	18	28	28	NUM
ftr-351	496	19	,	,	PUNCT
ftr-351	496	20	1954	1954	NUM
ftr-351	496	21	to	to	PART
ftr-351	496	22	improve	improve	VERB
ftr-351	496	23	the	the	DET
ftr-351	496	24	conditions	condition	NOUN
ftr-351	496	25	of	of	ADP
ftr-351	496	26	stateless	stateless	NOUN
ftr-351	496	27	persons	person	NOUN
ftr-351	496	28	'	'	PART
ftr-351	496	29	"	"	PUNCT
ftr-351	496	30	7	7	NUM
ftr-351	496	31	under	under	ADP
ftr-351	496	32	article	article	NOUN
ftr-351	496	33	29	29	NUM
ftr-351	496	34	of	of	ADP
ftr-351	496	35	which	which	PRON
ftr-351	496	36	stateless	stateless	NOUN
ftr-351	496	37	persons	person	NOUN
ftr-351	496	38	were	be	AUX
ftr-351	496	39	to	to	PART
ftr-351	496	40	be	be	AUX
ftr-351	496	41	given	give	VERB
ftr-351	496	42	the	the	DET
ftr-351	496	43	treatment	treatment	NOUN
ftr-351	496	44	accorded	accord	VERB
ftr-351	496	45	to	to	ADP
ftr-351	496	46	nationals	national	NOUN
ftr-351	496	47	.	.	PUNCT
ftr-351	497	1	both	both	DET
ftr-351	497	2	working	work	VERB
ftr-351	497	3	party	party	PROPN
ftr-351	497	4	4	4	NUM
ftr-351	497	5	and	and	CCONJ
ftr-351	497	6	the	the	DET
ftr-351	497	7	fiscal	fiscal	ADJ
ftr-351	497	8	committee	committee	NOUN
ftr-351	497	9	said	say	VERB
ftr-351	497	10	that	that	SCONJ
ftr-351	497	11	this	this	DET
ftr-351	497	12	provision	provision	NOUN
ftr-351	497	13	was	be	AUX
ftr-351	497	14	appropriate	appropriate	ADJ
ftr-351	497	15	only	only	ADV
ftr-351	497	16	to	to	ADP
ftr-351	497	17	a	a	DET
ftr-351	497	18	multilateral	multilateral	ADJ
ftr-351	497	19	convention	convention	NOUN
ftr-351	497	20	,	,	PUNCT
ftr-351	497	21	"	"	PUNCT
ftr-351	497	22	8	8	NUM
ftr-351	497	23	but	but	CCONJ
ftr-351	497	24	they	they	PRON
ftr-351	497	25	retained	retain	VERB
ftr-351	497	26	it	it	PRON
ftr-351	497	27	when	when	SCONJ
ftr-351	497	28	the	the	DET
ftr-351	497	29	non	non	ADJ
ftr-351	497	30	-	-	ADJ
ftr-351	497	31	discrimination	discrimination	ADJ
ftr-351	497	32	article	article	NOUN
ftr-351	497	33	became	become	VERB
ftr-351	497	34	bilateral	bilateral	ADJ
ftr-351	497	35	without	without	ADP
ftr-351	497	36	any	any	DET
ftr-351	497	37	explanation	explanation	NOUN
ftr-351	497	38	for	for	ADP
ftr-351	497	39	their	their	PRON
ftr-351	497	40	change	change	NOUN
ftr-351	497	41	of	of	ADP
ftr-351	497	42	mind	mind	NOUN
ftr-351	497	43	.	.	PUNCT
ftr-351	498	1	the	the	DET
ftr-351	498	2	current	current	ADJ
ftr-351	498	3	model	model	NOUN
ftr-351	498	4	restricts	restrict	VERB
ftr-351	498	5	this	this	DET
ftr-351	498	6	provision	provision	NOUN
ftr-351	498	7	to	to	ADP
ftr-351	498	8	stateless	stateless	NOUN
ftr-351	498	9	persons	person	NOUN
ftr-351	498	10	resident	resident	NOUN
ftr-351	498	11	in	in	ADP
ftr-351	498	12	a	a	DET
ftr-351	498	13	contracting	contracting	NOUN
ftr-351	498	14	party	party	NOUN
ftr-351	498	15	(	(	PUNCT
ftr-351	498	16	unlike	unlike	ADP
ftr-351	498	17	the	the	DET
ftr-351	498	18	nationality	nationality	NOUN
ftr-351	498	19	provision	provision	NOUN
ftr-351	498	20	that	that	PRON
ftr-351	498	21	extends	extend	VERB
ftr-351	498	22	to	to	ADP
ftr-351	498	23	nationals	national	NOUN
ftr-351	498	24	who	who	PRON
ftr-351	498	25	are	be	AUX
ftr-351	498	26	not	not	PART
ftr-351	498	27	resident	resident	ADJ
ftr-351	498	28	in	in	ADP
ftr-351	498	29	either	either	DET
ftr-351	498	30	state	state	NOUN
ftr-351	498	31	)	)	PUNCT
ftr-351	498	32	and	and	CCONJ
ftr-351	498	33	provides	provide	VERB
ftr-351	498	34	that	that	SCONJ
ftr-351	498	35	they	they	PRON
ftr-351	498	36	shall	shall	AUX
ftr-351	498	37	not	not	PART
ftr-351	498	38	be	be	AUX
ftr-351	498	39	subjected	subject	VERB
ftr-351	498	40	in	in	ADP
ftr-351	498	41	either	either	CCONJ
ftr-351	498	42	contracting	contract	VERB
ftr-351	498	43	state	state	NOUN
ftr-351	498	44	to	to	ADP
ftr-351	498	45	other	other	ADJ
ftr-351	498	46	or	or	CCONJ
ftr-351	498	47	more	more	ADV
ftr-351	498	48	burdensome	burdensome	ADJ
ftr-351	498	49	taxation	taxation	NOUN
ftr-351	498	50	116	116	NUM
ftr-351	498	51	.	.	PUNCT
ftr-351	499	1	fc	fc	PROPN
ftr-351	499	2	(	(	PUNCT
ftr-351	499	3	58)2	58)2	NUM
ftr-351	499	4	(	(	PUNCT
ftr-351	499	5	1st	1st	ADJ
ftr-351	499	6	revision	revision	NOUN
ftr-351	499	7	)	)	PUNCT
ftr-351	499	8	part	part	PROPN
ftr-351	499	9	ii	ii	PROPN
ftr-351	499	10	(	(	PUNCT
ftr-351	499	11	apr	apr	PROPN
ftr-351	499	12	.	.	PROPN
ftr-351	499	13	19	19	NUM
ftr-351	499	14	,	,	PUNCT
ftr-351	499	15	1958	1958	NUM
ftr-351	499	16	)	)	PUNCT
ftr-351	499	17	,	,	PUNCT
ftr-351	499	18	at	at	ADP
ftr-351	499	19	26	26	NUM
ftr-351	499	20	.	.	PUNCT
ftr-351	500	1	similar	similar	ADJ
ftr-351	500	2	wording	wording	NOUN
ftr-351	500	3	is	be	AUX
ftr-351	500	4	still	still	ADV
ftr-351	500	5	contained	contain	VERB
ftr-351	500	6	in	in	ADP
ftr-351	500	7	the	the	DET
ftr-351	500	8	commentary	commentary	NOUN
ftr-351	500	9	at	at	ADP
ftr-351	500	10	article	article	NOUN
ftr-351	500	11	3	3	NUM
ftr-351	500	12	comm	comm	NOUN
ftr-351	500	13	9	9	NUM
ftr-351	500	14	.	.	NOUN
ftr-351	500	15	117	117	NUM
ftr-351	500	16	.	.	PUNCT
ftr-351	501	1	this	this	PRON
ftr-351	501	2	was	be	AUX
ftr-351	501	3	signed	sign	VERB
ftr-351	501	4	by	by	ADP
ftr-351	501	5	belgium	belgium	PROPN
ftr-351	501	6	,	,	PUNCT
ftr-351	501	7	denmark	denmark	PROPN
ftr-351	501	8	,	,	PUNCT
ftr-351	501	9	germany	germany	PROPN
ftr-351	501	10	,	,	PUNCT
ftr-351	501	11	italy	italy	PROPN
ftr-351	501	12	,	,	PUNCT
ftr-351	501	13	the	the	DET
ftr-351	501	14	netherlands	netherlands	PROPN
ftr-351	501	15	,	,	PUNCT
ftr-351	501	16	norway	norway	PROPN
ftr-351	501	17	,	,	PUNCT
ftr-351	501	18	sweden	sweden	PROPN
ftr-351	501	19	,	,	PUNCT
ftr-351	501	20	switzerland	switzerland	PROPN
ftr-351	501	21	,	,	PUNCT
ftr-351	501	22	the	the	DET
ftr-351	501	23	united	united	ADJ
ftr-351	501	24	kingdom	kingdom	PROPN
ftr-351	501	25	,	,	PUNCT
ftr-351	501	26	and	and	CCONJ
ftr-351	501	27	france	france	PROPN
ftr-351	501	28	:	:	PUNCT
ftr-351	501	29	fc	fc	X
ftr-351	501	30	/	/	SYM
ftr-351	501	31	wp4(57	wp4(57	NOUN
ftr-351	501	32	)	)	PUNCT
ftr-351	501	33	1	1	NUM
ftr-351	501	34	(	(	PUNCT
ftr-351	501	35	jan	jan	PROPN
ftr-351	501	36	.	.	PROPN
ftr-351	501	37	11	11	NUM
ftr-351	501	38	,	,	PUNCT
ftr-351	501	39	1957	1957	NUM
ftr-351	501	40	)	)	PUNCT
ftr-351	501	41	.	.	PUNCT
ftr-351	502	1	118	118	NUM
ftr-351	502	2	.	.	PUNCT
ftr-351	502	3	fc	fc	PROPN
ftr-351	502	4	/	/	SYM
ftr-351	502	5	wp4(57	wp4(57	NOUN
ftr-351	502	6	)	)	PUNCT
ftr-351	502	7	3	3	NUM
ftr-351	502	8	(	(	PUNCT
ftr-351	502	9	sep	sep	PROPN
ftr-351	502	10	.	.	PROPN
ftr-351	502	11	13	13	NUM
ftr-351	502	12	,	,	PUNCT
ftr-351	502	13	1957	1957	NUM
ftr-351	502	14	)	)	PUNCT
ftr-351	502	15	and	and	CCONJ
ftr-351	502	16	commentary	commentary	NOUN
ftr-351	502	17	at	at	ADP
ftr-351	502	18	fc	fc	PROPN
ftr-351	502	19	/	/	SYM
ftr-351	502	20	wp4(58)1	wp4(58)1	PROPN
ftr-351	502	21	(	(	PUNCT
ftr-351	502	22	feb	feb	PROPN
ftr-351	502	23	.	.	PROPN
ftr-351	502	24	19	19	NUM
ftr-351	502	25	,	,	PUNCT
ftr-351	502	26	1958	1958	NUM
ftr-351	502	27	)	)	PUNCT
ftr-351	502	28	;	;	PUNCT
ftr-351	502	29	fc	fc	X
ftr-351	502	30	/	/	SYM
ftr-351	502	31	m(57	m(57	NOUN
ftr-351	502	32	)	)	PUNCT
ftr-351	502	33	1	1	NUM
ftr-351	502	34	(	(	PUNCT
ftr-351	502	35	11	11	NUM
ftr-351	502	36	jan	jan	PROPN
ftr-351	502	37	.	.	PROPN
ftr-351	502	38	11	11	NUM
ftr-351	502	39	,	,	PUNCT
ftr-351	502	40	1957	1957	NUM
ftr-351	502	41	)	)	PUNCT
ftr-351	502	42	,	,	PUNCT
ftr-351	502	43	at	at	ADP
ftr-351	502	44	4	4	NUM
ftr-351	502	45	;	;	PUNCT
ftr-351	502	46	fc	fc	X
ftr-351	502	47	/	/	SYM
ftr-351	502	48	m(57	m(57	NOUN
ftr-351	502	49	)	)	PUNCT
ftr-351	502	50	3	3	NUM
ftr-351	502	51	(	(	PUNCT
ftr-351	502	52	nov	nov	PROPN
ftr-351	502	53	.	.	PROPN
ftr-351	502	54	5	5	NUM
ftr-351	502	55	,	,	PUNCT
ftr-351	502	56	1957	1957	NUM
ftr-351	502	57	)	)	PUNCT
ftr-351	502	58	.	.	PUNCT
ftr-351	503	1	2009	2009	NUM
ftr-351	503	2	]	]	SYM
ftr-351	503	3	31	31	NUM
ftr-351	503	4	florida	florida	PROPN
ftr-351	503	5	tax	tax	NOUN
ftr-351	503	6	review	review	NOUN
ftr-351	503	7	(	(	PUNCT
ftr-351	503	8	or	or	CCONJ
ftr-351	503	9	connected	connected	ADJ
ftr-351	503	10	requirements	requirement	NOUN
ftr-351	503	11	)	)	PUNCT
ftr-351	503	12	compared	compare	VERB
ftr-351	503	13	to	to	ADP
ftr-351	503	14	nationals	national	NOUN
ftr-351	503	15	of	of	ADP
ftr-351	503	16	the	the	DET
ftr-351	503	17	state	state	NOUN
ftr-351	503	18	concerned	concern	VERB
ftr-351	503	19	.	.	PUNCT
ftr-351	504	1	something	something	PRON
ftr-351	504	2	on	on	ADP
ftr-351	504	3	the	the	DET
ftr-351	504	4	lines	line	NOUN
ftr-351	504	5	of	of	ADP
ftr-351	504	6	the	the	DET
ftr-351	504	7	original	original	ADJ
ftr-351	504	8	wording	wording	NOUN
ftr-351	504	9	is	be	AUX
ftr-351	504	10	now	now	ADV
ftr-351	504	11	contained	contain	VERB
ftr-351	504	12	in	in	ADP
ftr-351	504	13	the	the	DET
ftr-351	504	14	commentary	commentary	NOUN
ftr-351	504	15	as	as	ADP
ftr-351	504	16	a	a	DET
ftr-351	504	17	possible	possible	ADJ
ftr-351	504	18	alternative	alternative	NOUN
ftr-351	504	19	.	.	PUNCT
ftr-351	504	20	"	"	PUNCT
ftr-351	505	1	9	9	NUM
ftr-351	505	2	during	during	ADP
ftr-351	505	3	the	the	DET
ftr-351	505	4	debates	debate	NOUN
ftr-351	505	5	on	on	ADP
ftr-351	505	6	whether	whether	SCONJ
ftr-351	505	7	to	to	PART
ftr-351	505	8	have	have	AUX
ftr-351	505	9	a	a	DET
ftr-351	505	10	multilateral	multilateral	ADJ
ftr-351	505	11	convention	convention	NOUN
ftr-351	505	12	on	on	ADP
ftr-351	505	13	discrimination	discrimination	NOUN
ftr-351	505	14	there	there	PRON
ftr-351	505	15	was	be	VERB
ftr-351	505	16	no	no	DET
ftr-351	505	17	great	great	ADJ
ftr-351	505	18	enthusiasm	enthusiasm	NOUN
ftr-351	505	19	in	in	ADP
ftr-351	505	20	the	the	DET
ftr-351	505	21	fiscal	fiscal	ADJ
ftr-351	505	22	committee	committee	NOUN
ftr-351	505	23	for	for	ADP
ftr-351	505	24	a	a	DET
ftr-351	505	25	multilateral	multilateral	ADJ
ftr-351	505	26	treaty	treaty	NOUN
ftr-351	505	27	.	.	PUNCT
ftr-351	506	1	although	although	SCONJ
ftr-351	506	2	the	the	DET
ftr-351	506	3	delegate	delegate	NOUN
ftr-351	506	4	from	from	ADP
ftr-351	506	5	germany	germany	PROPN
ftr-351	506	6	thought	think	VERB
ftr-351	506	7	it	it	PRON
ftr-351	506	8	would	would	AUX
ftr-351	506	9	have	have	VERB
ftr-351	506	10	favourable	favourable	ADJ
ftr-351	506	11	psychological	psychological	ADJ
ftr-351	506	12	effects	effect	NOUN
ftr-351	506	13	,	,	PUNCT
ftr-351	506	14	the	the	DET
ftr-351	506	15	uk	uk	PROPN
ftr-351	506	16	delegate	delegate	NOUN
ftr-351	506	17	said	say	VERB
ftr-351	506	18	that	that	SCONJ
ftr-351	506	19	"	"	PUNCT
ftr-351	506	20	a	a	DET
ftr-351	506	21	multilateral	multilateral	ADJ
ftr-351	506	22	convention	convention	NOUN
ftr-351	506	23	on	on	ADP
ftr-351	506	24	a	a	DET
ftr-351	506	25	question	question	NOUN
ftr-351	506	26	which	which	PRON
ftr-351	506	27	did	do	AUX
ftr-351	506	28	not	not	PART
ftr-351	506	29	give	give	VERB
ftr-351	506	30	rise	rise	NOUN
ftr-351	506	31	to	to	ADP
ftr-351	506	32	serious	serious	ADJ
ftr-351	506	33	difficulties	difficulty	NOUN
ftr-351	506	34	in	in	ADP
ftr-351	506	35	practice	practice	NOUN
ftr-351	506	36	would	would	AUX
ftr-351	506	37	give	give	VERB
ftr-351	506	38	the	the	DET
ftr-351	506	39	impression	impression	NOUN
ftr-351	506	40	of	of	ADP
ftr-351	506	41	an	an	DET
ftr-351	506	42	academic	academic	ADJ
ftr-351	506	43	study	study	NOUN
ftr-351	506	44	.	.	PUNCT
ftr-351	506	45	"l20	"l20	PUNCT
ftr-351	507	1	the	the	DET
ftr-351	507	2	italian	italian	ADJ
ftr-351	507	3	delegate	delegate	NOUN
ftr-351	507	4	also	also	ADV
ftr-351	507	5	thought	think	VERB
ftr-351	507	6	such	such	DET
ftr-351	507	7	a	a	DET
ftr-351	507	8	multilateral	multilateral	ADJ
ftr-351	507	9	convention	convention	NOUN
ftr-351	507	10	would	would	AUX
ftr-351	507	11	be	be	AUX
ftr-351	507	12	limited	limit	VERB
ftr-351	507	13	in	in	ADP
ftr-351	507	14	scope	scope	NOUN
ftr-351	507	15	.	.	PUNCT
ftr-351	508	1	this	this	PRON
ftr-351	508	2	is	be	AUX
ftr-351	508	3	further	further	ADJ
ftr-351	508	4	evidence	evidence	NOUN
ftr-351	508	5	that	that	SCONJ
ftr-351	508	6	nationality	nationality	NOUN
ftr-351	508	7	discrimination	discrimination	NOUN
ftr-351	508	8	at	at	ADP
ftr-351	508	9	least	least	ADJ
ftr-351	508	10	was	be	AUX
ftr-351	508	11	not	not	PART
ftr-351	508	12	a	a	DET
ftr-351	508	13	serious	serious	ADJ
ftr-351	508	14	concern	concern	NOUN
ftr-351	508	15	by	by	ADP
ftr-351	508	16	this	this	DET
ftr-351	508	17	time	time	NOUN
ftr-351	508	18	.	.	PUNCT
ftr-351	509	1	the	the	DET
ftr-351	509	2	debate	debate	NOUN
ftr-351	509	3	on	on	ADP
ftr-351	509	4	whether	whether	SCONJ
ftr-351	509	5	to	to	PART
ftr-351	509	6	have	have	AUX
ftr-351	509	7	a	a	DET
ftr-351	509	8	multilateral	multilateral	ADJ
ftr-351	509	9	treaty	treaty	NOUN
ftr-351	509	10	generally	generally	ADV
ftr-351	509	11	was	be	AUX
ftr-351	509	12	still	still	ADV
ftr-351	509	13	continuing	continue	VERB
ftr-351	509	14	at	at	ADP
ftr-351	509	15	the	the	DET
ftr-351	509	16	time	time	NOUN
ftr-351	509	17	of	of	ADP
ftr-351	509	18	the	the	DET
ftr-351	509	19	oecd	oecd	PROPN
ftr-351	509	20	1963	1963	NUM
ftr-351	509	21	draft	draft	NOUN
ftr-351	509	22	,	,	PUNCT
ftr-351	509	23	the	the	DET
ftr-351	509	24	introduction	introduction	NOUN
ftr-351	509	25	to	to	PART
ftr-351	509	26	which	which	PRON
ftr-351	509	27	left	leave	VERB
ftr-351	509	28	open	open	VERB
ftr-351	509	29	the	the	DET
ftr-351	509	30	possibility	possibility	NOUN
ftr-351	509	31	of	of	ADP
ftr-351	509	32	certain	certain	ADJ
ftr-351	509	33	groups	group	NOUN
ftr-351	509	34	of	of	ADP
ftr-351	509	35	countries	country	NOUN
ftr-351	509	36	entering	enter	VERB
ftr-351	509	37	into	into	ADP
ftr-351	509	38	a	a	DET
ftr-351	509	39	multilateral	multilateral	ADJ
ftr-351	509	40	treaty	treaty	NOUN
ftr-351	509	41	"	"	PUNCT
ftr-351	509	42	until	until	SCONJ
ftr-351	509	43	it	it	PRON
ftr-351	509	44	proves	prove	VERB
ftr-351	509	45	possible	possible	ADJ
ftr-351	509	46	,	,	PUNCT
ftr-351	509	47	after	after	ADP
ftr-351	509	48	further	further	ADJ
ftr-351	509	49	studies	study	NOUN
ftr-351	509	50	,	,	PUNCT
ftr-351	509	51	to	to	PART
ftr-351	509	52	conclude	conclude	VERB
ftr-351	509	53	a	a	DET
ftr-351	509	54	multilateral	multilateral	ADJ
ftr-351	509	55	convention	convention	NOUN
ftr-351	509	56	among	among	ADP
ftr-351	509	57	all	all	DET
ftr-351	509	58	member	member	NOUN
ftr-351	509	59	countries	country	NOUN
ftr-351	509	60	of	of	ADP
ftr-351	509	61	the	the	DET
ftr-351	509	62	oecd	oecd	PROPN
ftr-351	509	63	.	.	PUNCT
ftr-351	510	1	"l2	"l2	NOUN
ftr-351	510	2	1	1	NUM
ftr-351	510	3	i	i	PRON
ftr-351	510	4	believe	believe	VERB
ftr-351	510	5	that	that	SCONJ
ftr-351	510	6	this	this	PRON
ftr-351	510	7	was	be	AUX
ftr-351	510	8	the	the	DET
ftr-351	510	9	last	last	ADJ
ftr-351	510	10	statement	statement	NOUN
ftr-351	510	11	made	make	VERB
ftr-351	510	12	by	by	ADP
ftr-351	510	13	the	the	DET
ftr-351	510	14	oecd	oecd	PROPN
ftr-351	510	15	raising	raise	VERB
ftr-351	510	16	the	the	DET
ftr-351	510	17	possibility	possibility	NOUN
ftr-351	510	18	of	of	ADP
ftr-351	510	19	a	a	DET
ftr-351	510	20	model	model	NOUN
ftr-351	510	21	multilateral	multilateral	ADJ
ftr-351	510	22	treaty	treaty	NOUN
ftr-351	510	23	.	.	PUNCT
ftr-351	511	1	c.	c.	PROPN
ftr-351	511	2	in	in	ADP
ftr-351	511	3	the	the	DET
ftr-351	511	4	same	same	ADJ
ftr-351	511	5	circumstances	circumstance	NOUN
ftr-351	511	6	originally	originally	ADV
ftr-351	511	7	there	there	PRON
ftr-351	511	8	was	be	VERB
ftr-351	511	9	no	no	DET
ftr-351	511	10	reference	reference	NOUN
ftr-351	511	11	to	to	ADP
ftr-351	511	12	the	the	DET
ftr-351	511	13	same	same	ADJ
ftr-351	511	14	circumstances	circumstance	NOUN
ftr-351	511	15	in	in	ADP
ftr-351	511	16	the	the	DET
ftr-351	511	17	nationality	nationality	NOUN
ftr-351	511	18	non	non	ADJ
ftr-351	511	19	-	-	ADJ
ftr-351	511	20	discrimination	discrimination	ADJ
ftr-351	511	21	provision	provision	NOUN
ftr-351	511	22	on	on	ADP
ftr-351	511	23	the	the	DET
ftr-351	511	24	basis	basis	NOUN
ftr-351	511	25	that	that	SCONJ
ftr-351	511	26	this	this	PRON
ftr-351	511	27	is	be	AUX
ftr-351	511	28	inherent	inherent	ADJ
ftr-351	511	29	in	in	ADP
ftr-351	511	30	the	the	DET
ftr-351	511	31	concept	concept	NOUN
ftr-351	511	32	of	of	ADP
ftr-351	511	33	discrimination	discrimination	NOUN
ftr-351	511	34	.	.	PUNCT
ftr-351	512	1	it	it	PRON
ftr-351	512	2	was	be	AUX
ftr-351	512	3	not	not	PART
ftr-351	512	4	included	include	VERB
ftr-351	512	5	in	in	ADP
ftr-351	512	6	the	the	DET
ftr-351	512	7	early	early	ADJ
ftr-351	512	8	uk	uk	PROPN
ftr-351	512	9	treaties	treaty	NOUN
ftr-351	512	10	that	that	PRON
ftr-351	512	11	were	be	AUX
ftr-351	512	12	the	the	DET
ftr-351	512	13	source	source	NOUN
ftr-351	512	14	of	of	ADP
ftr-351	512	15	the	the	DET
ftr-351	512	16	drafting	drafting	NOUN
ftr-351	512	17	of	of	ADP
ftr-351	512	18	the	the	DET
ftr-351	512	19	oeec	oeec	ADJ
ftr-351	512	20	provision	provision	NOUN
ftr-351	512	21	,	,	PUNCT
ftr-351	512	22	but	but	CCONJ
ftr-351	512	23	it	it	PRON
ftr-351	512	24	had	have	AUX
ftr-351	512	25	been	be	AUX
ftr-351	512	26	added	add	VERB
ftr-351	512	27	in	in	ADP
ftr-351	512	28	the	the	DET
ftr-351	512	29	uk	uk	PROPN
ftr-351	512	30	-	-	PROPN
ftr-351	512	31	switzerland	switzerland	PROPN
ftr-351	512	32	treaty	treaty	NOUN
ftr-351	512	33	(	(	PUNCT
ftr-351	512	34	1954	1954	NUM
ftr-351	512	35	)	)	PUNCT
ftr-351	512	36	because	because	SCONJ
ftr-351	512	37	during	during	ADP
ftr-351	512	38	the	the	DET
ftr-351	512	39	negotiations	negotiation	NOUN
ftr-351	512	40	for	for	ADP
ftr-351	512	41	that	that	DET
ftr-351	512	42	treaty	treaty	NOUN
ftr-351	512	43	switzerland	switzerland	PROPN
ftr-351	512	44	had	have	AUX
ftr-351	512	45	queried	query	VERB
ftr-351	512	46	whether	whether	SCONJ
ftr-351	512	47	they	they	PRON
ftr-351	512	48	were	be	AUX
ftr-351	512	49	required	require	VERB
ftr-351	512	50	to	to	PART
ftr-351	512	51	treat	treat	VERB
ftr-351	512	52	a	a	DET
ftr-351	512	53	uk	uk	PROPN
ftr-351	512	54	national	national	ADJ
ftr-351	512	55	resident	resident	NOUN
ftr-351	512	56	in	in	ADP
ftr-351	512	57	the	the	DET
ftr-351	512	58	uk	uk	PROPN
ftr-351	512	59	in	in	ADP
ftr-351	512	60	the	the	DET
ftr-351	512	61	same	same	ADJ
ftr-351	512	62	way	way	NOUN
ftr-351	512	63	as	as	ADP
ftr-351	512	64	a	a	DET
ftr-351	512	65	swiss	swiss	ADJ
ftr-351	512	66	national	national	ADJ
ftr-351	512	67	resident	resident	NOUN
ftr-351	512	68	in	in	ADP
ftr-351	512	69	switzerland	switzerland	PROPN
ftr-351	512	70	.	.	PUNCT
ftr-351	513	1	12	12	NUM
ftr-351	513	2	2	2	NUM
ftr-351	513	3	the	the	DET
ftr-351	513	4	uk	uk	PROPN
ftr-351	513	5	suggested	suggest	VERB
ftr-351	513	6	the	the	DET
ftr-351	513	7	addition	addition	NOUN
ftr-351	513	8	of	of	ADP
ftr-351	513	9	"	"	PUNCT
ftr-351	513	10	in	in	ADP
ftr-351	513	11	the	the	DET
ftr-351	513	12	like	like	ADJ
ftr-351	513	13	circumstances	circumstance	NOUN
ftr-351	513	14	"	"	PUNCT
ftr-351	513	15	in	in	ADP
ftr-351	513	16	both	both	CCONJ
ftr-351	513	17	the	the	DET
ftr-351	513	18	nationality	nationality	NOUN
ftr-351	513	19	and	and	CCONJ
ftr-351	513	20	the	the	DET
ftr-351	513	21	ownership	ownership	NOUN
ftr-351	513	22	non	non	ADJ
ftr-351	513	23	-	-	ADJ
ftr-351	513	24	discrimination	discrimination	ADJ
ftr-351	513	25	provisions	provision	NOUN
ftr-351	513	26	.	.	PUNCT
ftr-351	514	1	the	the	DET
ftr-351	514	2	belgian	belgian	ADJ
ftr-351	514	3	and	and	CCONJ
ftr-351	514	4	swiss	swiss	ADJ
ftr-351	514	5	delegates	delegate	NOUN
ftr-351	514	6	to	to	ADP
ftr-351	514	7	the	the	DET
ftr-351	514	8	oeec	oeec	NOUN
ftr-351	514	9	proposed	propose	VERB
ftr-351	514	10	"	"	PUNCT
ftr-351	514	11	in	in	ADP
ftr-351	514	12	identical	identical	ADJ
ftr-351	514	13	/	/	SYM
ftr-351	514	14	similar	similar	ADJ
ftr-351	514	15	circumstances	circumstance	NOUN
ftr-351	514	16	.	.	PUNCT
ftr-351	514	17	"	"	PUNCT
ftr-351	515	1	working	work	VERB
ftr-351	515	2	party	party	PROPN
ftr-351	515	3	4	4	NUM
ftr-351	515	4	was	be	AUX
ftr-351	515	5	of	of	ADP
ftr-351	515	6	the	the	DET
ftr-351	515	7	opinion	opinion	NOUN
ftr-351	515	8	that	that	SCONJ
ftr-351	515	9	such	such	DET
ftr-351	515	10	an	an	DET
ftr-351	515	11	addition	addition	NOUN
ftr-351	515	12	was	be	AUX
ftr-351	515	13	unnecessary	unnecessary	ADJ
ftr-351	515	14	but	but	CCONJ
ftr-351	515	15	agreed	agree	VERB
ftr-351	515	16	to	to	ADP
ftr-351	515	17	the	the	DET
ftr-351	515	18	addition	addition	NOUN
ftr-351	515	19	of	of	ADP
ftr-351	515	20	"	"	PUNCT
ftr-351	515	21	in	in	ADP
ftr-351	515	22	the	the	DET
ftr-351	515	23	like	like	ADJ
ftr-351	515	24	circumstances	circumstance	NOUN
ftr-351	515	25	.	.	PUNCT
ftr-351	516	1	"l2	"l2	NOUN
ftr-351	516	2	3	3	NUM
ftr-351	516	3	it	it	PRON
ftr-351	516	4	is	be	AUX
ftr-351	516	5	not	not	PART
ftr-351	516	6	clear	clear	ADJ
ftr-351	516	7	why	why	SCONJ
ftr-351	516	8	"	"	PUNCT
ftr-351	516	9	identical	identical	ADJ
ftr-351	516	10	circumstances	circumstance	NOUN
ftr-351	516	11	"	"	PUNCT
ftr-351	516	12	was	be	AUX
ftr-351	516	13	not	not	PART
ftr-351	516	14	adopted	adopt	VERB
ftr-351	516	15	because	because	SCONJ
ftr-351	516	16	the	the	DET
ftr-351	516	17	comparator	comparator	NOUN
ftr-351	516	18	,	,	PUNCT
ftr-351	516	19	being	be	AUX
ftr-351	516	20	hypothetical	hypothetical	ADJ
ftr-351	516	21	,	,	PUNCT
ftr-351	516	22	can	can	AUX
ftr-351	516	23	always	always	ADV
ftr-351	516	24	be	be	AUX
ftr-351	516	25	in	in	ADP
ftr-351	516	26	119	119	NUM
ftr-351	516	27	.	.	PUNCT
ftr-351	517	1	article	article	NOUN
ftr-351	517	2	24	24	NUM
ftr-351	517	3	comm	comm	NOUN
ftr-351	517	4	30	30	NUM
ftr-351	517	5	.	.	PUNCT
ftr-351	517	6	120	120	NUM
ftr-351	517	7	.	.	PUNCT
ftr-351	517	8	fc	fc	PROPN
ftr-351	517	9	/	/	SYM
ftr-351	517	10	m(57	m(57	PROPN
ftr-351	517	11	)	)	PUNCT
ftr-351	517	12	3	3	NUM
ftr-351	517	13	(	(	PUNCT
ftr-351	517	14	nov	nov	PROPN
ftr-351	517	15	.	.	PROPN
ftr-351	517	16	5	5	NUM
ftr-351	517	17	,	,	PUNCT
ftr-351	517	18	1957	1957	NUM
ftr-351	517	19	)	)	PUNCT
ftr-351	517	20	,	,	PUNCT
ftr-351	517	21	at	at	ADP
ftr-351	517	22	9	9	NUM
ftr-351	517	23	.	.	NOUN
ftr-351	517	24	121	121	NUM
ftr-351	517	25	.	.	PUNCT
ftr-351	517	26	introduction	introduction	NOUN
ftr-351	517	27	t	t	PROPN
ftr-351	517	28	2	2	NUM
ftr-351	517	29	.	.	PROPN
ftr-351	517	30	122	122	NUM
ftr-351	517	31	.	.	PUNCT
ftr-351	518	1	uk	uk	PROPN
ftr-351	518	2	national	national	ADJ
ftr-351	518	3	archives	archive	NOUN
ftr-351	518	4	,	,	PUNCT
ftr-351	518	5	public	public	ADJ
ftr-351	518	6	record	record	NOUN
ftr-351	518	7	office	office	NOUN
ftr-351	518	8	file	file	NOUN
ftr-351	518	9	ir40/11451	ir40/11451	PROPN
ftr-351	518	10	at	at	ADP
ftr-351	518	11	283j	283j	NUM
ftr-351	518	12	.	.	PUNCT
ftr-351	519	1	the	the	DET
ftr-351	519	2	nationality	nationality	NOUN
ftr-351	519	3	provision	provision	NOUN
ftr-351	519	4	was	be	AUX
ftr-351	519	5	the	the	DET
ftr-351	519	6	same	same	ADJ
ftr-351	519	7	as	as	ADP
ftr-351	519	8	the	the	DET
ftr-351	519	9	current	current	ADJ
ftr-351	519	10	model	model	NOUN
ftr-351	519	11	's	's	PART
ftr-351	519	12	but	but	CCONJ
ftr-351	519	13	without	without	ADP
ftr-351	519	14	these	these	DET
ftr-351	519	15	words	word	NOUN
ftr-351	519	16	.	.	PUNCT
ftr-351	520	1	123	123	NUM
ftr-351	520	2	.	.	PUNCT
ftr-351	520	3	fciwp4(57	fciwp4(57	NOUN
ftr-351	520	4	)	)	PUNCT
ftr-351	520	5	2	2	NUM
ftr-351	520	6	,	,	PUNCT
ftr-351	520	7	at	at	ADP
ftr-351	520	8	2	2	NUM
ftr-351	520	9	(	(	PUNCT
ftr-351	520	10	may	may	PROPN
ftr-351	520	11	10	10	NUM
ftr-351	520	12	,	,	PUNCT
ftr-351	520	13	1957	1957	NUM
ftr-351	520	14	)	)	PUNCT
ftr-351	520	15	.	.	PUNCT
ftr-351	521	1	32	32	NUM
ftr-351	522	1	[	[	X
ftr-351	522	2	vol	vol	NOUN
ftr-351	522	3	.	.	PUNCT
ftr-351	523	1	10:1	10:1	NUM
ftr-351	523	2	understanding	understand	VERB
ftr-351	523	3	the	the	DET
ftr-351	523	4	oecd	oecd	PROPN
ftr-351	523	5	model	model	PROPN
ftr-351	523	6	tax	tax	PROPN
ftr-351	523	7	convention	convention	PROPN
ftr-351	523	8	identical	identical	ADJ
ftr-351	523	9	circumstances	circumstance	NOUN
ftr-351	523	10	(	(	PUNCT
ftr-351	523	11	unless	unless	SCONJ
ftr-351	523	12	there	there	PRON
ftr-351	523	13	is	be	VERB
ftr-351	523	14	nobody	nobody	PRON
ftr-351	523	15	in	in	ADP
ftr-351	523	16	identical	identical	ADJ
ftr-351	523	17	circumstances,124	circumstances,124	NOUN
ftr-351	523	18	in	in	ADP
ftr-351	523	19	which	which	DET
ftr-351	523	20	case	case	NOUN
ftr-351	523	21	the	the	DET
ftr-351	523	22	comparison	comparison	NOUN
ftr-351	523	23	can	can	AUX
ftr-351	523	24	not	not	PART
ftr-351	523	25	be	be	AUX
ftr-351	523	26	made	make	VERB
ftr-351	523	27	and	and	CCONJ
ftr-351	523	28	there	there	PRON
ftr-351	523	29	can	can	AUX
ftr-351	523	30	be	be	AUX
ftr-351	523	31	no	no	DET
ftr-351	523	32	discrimination	discrimination	NOUN
ftr-351	523	33	)	)	PUNCT
ftr-351	523	34	.	.	PUNCT
ftr-351	524	1	unfortunately	unfortunately	ADV
ftr-351	524	2	,	,	PUNCT
ftr-351	524	3	use	use	NOUN
ftr-351	524	4	of	of	ADP
ftr-351	524	5	the	the	DET
ftr-351	524	6	like	like	ADJ
ftr-351	524	7	(	(	PUNCT
ftr-351	524	8	later	later	ADV
ftr-351	524	9	,	,	PUNCT
ftr-351	524	10	same	same	ADJ
ftr-351	524	11	)	)	PUNCT
ftr-351	524	12	circumstances	circumstance	NOUN
ftr-351	524	13	led	lead	VERB
ftr-351	524	14	to	to	ADP
ftr-351	524	15	the	the	DET
ftr-351	524	16	commentary	commentary	NOUN
ftr-351	524	17	's	's	PART
ftr-351	524	18	odd	odd	ADJ
ftr-351	524	19	statement	statement	NOUN
ftr-351	524	20	:	:	PUNCT
ftr-351	524	21	"	"	PUNCT
ftr-351	524	22	the	the	DET
ftr-351	524	23	expression	expression	NOUN
ftr-351	524	24	'	'	PUNCT
ftr-351	524	25	in	in	ADP
ftr-351	524	26	the	the	DET
ftr-351	524	27	same	same	ADJ
ftr-351	524	28	circumstances	circumstance	NOUN
ftr-351	524	29	'	'	PART
ftr-351	524	30	refers	refer	NOUN
ftr-351	524	31	to	to	ADP
ftr-351	524	32	taxpayers	taxpayer	NOUN
ftr-351	524	33	(	(	PUNCT
ftr-351	524	34	individuals	individual	NOUN
ftr-351	524	35	,	,	PUNCT
ftr-351	524	36	legal	legal	ADJ
ftr-351	524	37	persons	person	NOUN
ftr-351	524	38	,	,	PUNCT
ftr-351	524	39	partnerships	partnership	NOUN
ftr-351	524	40	and	and	CCONJ
ftr-351	524	41	associations	association	NOUN
ftr-351	524	42	)	)	PUNCT
ftr-351	524	43	placed	place	VERB
ftr-351	524	44	,	,	PUNCT
ftr-351	524	45	from	from	ADP
ftr-351	524	46	the	the	DET
ftr-351	524	47	point	point	NOUN
ftr-351	524	48	of	of	ADP
ftr-351	524	49	view	view	NOUN
ftr-351	524	50	of	of	ADP
ftr-351	524	51	the	the	DET
ftr-351	524	52	application	application	NOUN
ftr-351	524	53	of	of	ADP
ftr-351	524	54	the	the	DET
ftr-351	524	55	ordinary	ordinary	ADJ
ftr-351	524	56	taxation	taxation	NOUN
ftr-351	524	57	law	law	NOUN
ftr-351	524	58	and	and	CCONJ
ftr-351	524	59	regulations	regulation	NOUN
ftr-351	524	60	,	,	PUNCT
ftr-351	524	61	in	in	ADP
ftr-351	524	62	substantially	substantially	ADV
ftr-351	524	63	similar	similar	ADJ
ftr-351	524	64	circumstances	circumstance	NOUN
ftr-351	524	65	both	both	CCONJ
ftr-351	524	66	in	in	ADP
ftr-351	524	67	law	law	NOUN
ftr-351	524	68	and	and	CCONJ
ftr-351	524	69	in	in	ADP
ftr-351	524	70	fact	fact	NOUN
ftr-351	524	71	.	.	PUNCT
ftr-351	525	1	"l	"l	NOUN
ftr-351	525	2	25	25	NUM
ftr-351	526	1	the	the	DET
ftr-351	526	2	reference	reference	NOUN
ftr-351	526	3	to	to	ADP
ftr-351	526	4	similar	similar	ADJ
ftr-351	526	5	circumstances	circumstance	NOUN
ftr-351	526	6	in	in	ADP
ftr-351	526	7	law	law	NOUN
ftr-351	526	8	is	be	AUX
ftr-351	526	9	strange	strange	ADJ
ftr-351	526	10	;	;	PUNCT
ftr-351	526	11	clearly	clearly	ADV
ftr-351	526	12	the	the	DET
ftr-351	526	13	discriminatory	discriminatory	ADJ
ftr-351	526	14	legal	legal	ADJ
ftr-351	526	15	provision	provision	NOUN
ftr-351	526	16	must	must	AUX
ftr-351	526	17	be	be	AUX
ftr-351	526	18	excluded	exclude	VERB
ftr-351	526	19	from	from	ADP
ftr-351	526	20	the	the	DET
ftr-351	526	21	circumstances	circumstance	NOUN
ftr-351	526	22	in	in	ADP
ftr-351	526	23	law	law	NOUN
ftr-351	526	24	.	.	PUNCT
ftr-351	527	1	d.	d.	PROPN
ftr-351	527	2	other	other	ADJ
ftr-351	527	3	or	or	CCONJ
ftr-351	527	4	more	more	ADV
ftr-351	527	5	burdensome	burdensome	ADJ
ftr-351	527	6	taxation	taxation	NOUN
ftr-351	527	7	or	or	CCONJ
ftr-351	527	8	requirements	requirement	NOUN
ftr-351	527	9	connected	connect	VERB
ftr-351	527	10	therewith	therewith	ADP
ftr-351	527	11	the	the	DET
ftr-351	527	12	current	current	ADJ
ftr-351	527	13	"	"	PUNCT
ftr-351	527	14	other	other	ADJ
ftr-351	527	15	or	or	CCONJ
ftr-351	527	16	more	more	ADV
ftr-351	527	17	burdensome	burdensome	ADJ
ftr-351	527	18	"	"	PUNCT
ftr-351	527	19	was	be	AUX
ftr-351	527	20	originally	originally	ADV
ftr-351	527	21	"	"	PUNCT
ftr-351	527	22	other	other	ADJ
ftr-351	527	23	,	,	PUNCT
ftr-351	527	24	higher	high	ADJ
ftr-351	527	25	or	or	CCONJ
ftr-351	527	26	more	more	ADV
ftr-351	527	27	burdensome	burdensome	ADJ
ftr-351	527	28	"	"	PUNCT
ftr-351	527	29	in	in	ADP
ftr-351	527	30	the	the	DET
ftr-351	527	31	early	early	ADJ
ftr-351	527	32	uk	uk	PROPN
ftr-351	527	33	treaties	treaty	NOUN
ftr-351	527	34	that	that	PRON
ftr-351	527	35	were	be	AUX
ftr-351	527	36	the	the	DET
ftr-351	527	37	source	source	NOUN
ftr-351	527	38	of	of	ADP
ftr-351	527	39	the	the	DET
ftr-351	527	40	drafting	drafting	NOUN
ftr-351	527	41	of	of	ADP
ftr-351	527	42	the	the	DET
ftr-351	527	43	oeec	oeec	ADJ
ftr-351	527	44	nationality	nationality	NOUN
ftr-351	527	45	provision.126	provision.126	VERB
ftr-351	527	46	one	one	NUM
ftr-351	527	47	suspects	suspect	VERB
ftr-351	527	48	that	that	SCONJ
ftr-351	527	49	this	this	PRON
ftr-351	527	50	was	be	AUX
ftr-351	527	51	intended	intend	VERB
ftr-351	527	52	to	to	PART
ftr-351	527	53	cover	cover	VERB
ftr-351	527	54	,	,	PUNCT
ftr-351	527	55	respectively	respectively	ADV
ftr-351	527	56	,	,	PUNCT
ftr-351	527	57	a	a	DET
ftr-351	527	58	different	different	ADJ
ftr-351	527	59	tax	tax	NOUN
ftr-351	527	60	,	,	PUNCT
ftr-351	527	61	a	a	DET
ftr-351	527	62	higher	high	ADJ
ftr-351	527	63	rate	rate	NOUN
ftr-351	527	64	of	of	ADP
ftr-351	527	65	the	the	DET
ftr-351	527	66	same	same	ADJ
ftr-351	527	67	tax	tax	NOUN
ftr-351	527	68	,	,	PUNCT
ftr-351	527	69	and	and	CCONJ
ftr-351	527	70	more	more	ADV
ftr-351	527	71	burdensome	burdensome	ADJ
ftr-351	527	72	connected	connected	ADJ
ftr-351	527	73	requirements	requirement	NOUN
ftr-351	527	74	,	,	PUNCT
ftr-351	527	75	the	the	DET
ftr-351	527	76	belgian	belgian	ADJ
ftr-351	527	77	delegation	delegation	NOUN
ftr-351	527	78	proposed	propose	VERB
ftr-351	527	79	more	more	ADV
ftr-351	527	80	burdensome	burdensome	ADJ
ftr-351	527	81	only	only	ADV
ftr-351	527	82	,	,	PUNCT
ftr-351	527	83	and	and	CCONJ
ftr-351	527	84	working	working	NOUN
ftr-351	527	85	party	party	PROPN
ftr-351	527	86	4	4	NUM
ftr-351	527	87	countered	counter	VERB
ftr-351	527	88	with	with	ADP
ftr-351	527	89	"	"	PUNCT
ftr-351	527	90	taxation	taxation	NOUN
ftr-351	527	91	which	which	PRON
ftr-351	527	92	is	be	AUX
ftr-351	527	93	other	other	ADJ
ftr-351	527	94	than	than	ADP
ftr-351	527	95	the	the	DET
ftr-351	527	96	taxation"l27	taxation"l27	NOUN
ftr-351	527	97	imposed	impose	VERB
ftr-351	527	98	on	on	ADP
ftr-351	527	99	its	its	PRON
ftr-351	527	100	own	own	ADJ
ftr-351	527	101	nationals	national	NOUN
ftr-351	527	102	,	,	PUNCT
ftr-351	527	103	on	on	ADP
ftr-351	527	104	the	the	DET
ftr-351	527	105	basis	basis	NOUN
ftr-351	527	106	that	that	SCONJ
ftr-351	527	107	this	this	PRON
ftr-351	527	108	would	would	AUX
ftr-351	527	109	also	also	ADV
ftr-351	527	110	cover	cover	VERB
ftr-351	527	111	higher	high	ADJ
ftr-351	527	112	taxation.128	taxation.128	NOUN
ftr-351	527	113	in	in	ADP
ftr-351	527	114	the	the	DET
ftr-351	527	115	end	end	NOUN
ftr-351	527	116	they	they	PRON
ftr-351	527	117	compromised	compromise	VERB
ftr-351	527	118	on	on	ADP
ftr-351	527	119	"	"	PUNCT
ftr-351	527	120	other	other	ADJ
ftr-351	527	121	or	or	CCONJ
ftr-351	527	122	more	more	ADV
ftr-351	527	123	burdensome	burdensome	ADJ
ftr-351	527	124	"	"	PUNCT
ftr-351	527	125	which	which	PRON
ftr-351	527	126	had	have	AUX
ftr-351	527	127	in	in	ADP
ftr-351	527	128	fact	fact	NOUN
ftr-351	527	129	been	be	AUX
ftr-351	527	130	first	first	ADV
ftr-351	527	131	used	use	VERB
ftr-351	527	132	in	in	ADP
ftr-351	527	133	the	the	DET
ftr-351	527	134	us	us	PROPN
ftr-351	527	135	-	-	PUNCT
ftr-351	527	136	uk	uk	PROPN
ftr-351	527	137	treaty	treaty	NOUN
ftr-351	527	138	of	of	ADP
ftr-351	527	139	1945	1945	NUM
ftr-351	527	140	;	;	PUNCT
ftr-351	527	141	this	this	PRON
ftr-351	527	142	makes	make	VERB
ftr-351	527	143	the	the	DET
ftr-351	527	144	reference	reference	NOUN
ftr-351	527	145	to	to	ADP
ftr-351	527	146	"	"	PUNCT
ftr-351	527	147	higher	high	ADJ
ftr-351	527	148	"	"	PUNCT
ftr-351	527	149	taxation	taxation	NOUN
ftr-351	527	150	unnecessary	unnecessary	ADJ
ftr-351	527	151	.	.	PUNCT
ftr-351	528	1	this	this	DET
ftr-351	528	2	expression	expression	NOUN
ftr-351	528	3	was	be	AUX
ftr-351	528	4	explained	explain	VERB
ftr-351	528	5	by	by	ADP
ftr-351	528	6	working	work	VERB
ftr-351	528	7	party	party	NOUN
ftr-351	528	8	4	4	NUM
ftr-351	528	9	in	in	ADP
ftr-351	528	10	an	an	DET
ftr-351	528	11	interpretative	interpretative	ADJ
ftr-351	528	12	comment	comment	NOUN
ftr-351	528	13	to	to	PART
ftr-351	528	14	mean	mean	VERB
ftr-351	528	15	that	that	SCONJ
ftr-351	528	16	tax	tax	NOUN
ftr-351	528	17	may	may	AUX
ftr-351	528	18	not	not	PART
ftr-351	528	19	be	be	AUX
ftr-351	528	20	in	in	ADP
ftr-351	528	21	another	another	DET
ftr-351	528	22	form	form	NOUN
ftr-351	528	23	(	(	PUNCT
ftr-351	528	24	no	no	DET
ftr-351	528	25	different	different	ADJ
ftr-351	528	26	tax	tax	NOUN
ftr-351	528	27	,	,	PUNCT
ftr-351	528	28	no	no	DET
ftr-351	528	29	different	different	ADJ
ftr-351	528	30	mode	mode	NOUN
ftr-351	528	31	of	of	ADP
ftr-351	528	32	computing	compute	VERB
ftr-351	528	33	the	the	DET
ftr-351	528	34	taxable	taxable	ADJ
ftr-351	528	35	amount	amount	NOUN
ftr-351	528	36	,	,	PUNCT
ftr-351	528	37	no	no	DET
ftr-351	528	38	different	different	ADJ
ftr-351	528	39	rate	rate	NOUN
ftr-351	528	40	,	,	PUNCT
ftr-351	528	41	etc	etc	X
ftr-351	528	42	.	.	X
ftr-351	528	43	)	)	PUNCT
ftr-351	528	44	and	and	CCONJ
ftr-351	528	45	that	that	SCONJ
ftr-351	528	46	the	the	DET
ftr-351	528	47	formalities	formality	NOUN
ftr-351	528	48	connected	connect	VERB
ftr-351	528	49	with	with	ADP
ftr-351	528	50	124	124	NUM
ftr-351	528	51	.	.	PUNCT
ftr-351	529	1	for	for	ADP
ftr-351	529	2	example	example	NOUN
ftr-351	529	3	,	,	PUNCT
ftr-351	529	4	a	a	DET
ftr-351	529	5	non	non	ADJ
ftr-351	529	6	-	-	ADJ
ftr-351	529	7	resident	resident	ADJ
ftr-351	529	8	national	national	ADJ
ftr-351	529	9	if	if	SCONJ
ftr-351	529	10	nationality	nationality	NOUN
ftr-351	529	11	is	be	AUX
ftr-351	529	12	the	the	DET
ftr-351	529	13	test	test	NOUN
ftr-351	529	14	for	for	ADP
ftr-351	529	15	residence	residence	NOUN
ftr-351	529	16	,	,	PUNCT
ftr-351	529	17	as	as	SCONJ
ftr-351	529	18	is	be	AUX
ftr-351	529	19	common	common	ADJ
ftr-351	529	20	for	for	ADP
ftr-351	529	21	corporations	corporation	NOUN
ftr-351	529	22	.	.	PUNCT
ftr-351	530	1	125	125	NUM
ftr-351	530	2	.	.	PUNCT
ftr-351	531	1	article	article	NOUN
ftr-351	531	2	24	24	NUM
ftr-351	531	3	comm	comm	NOUN
ftr-351	531	4	$	$	SYM
ftr-351	531	5	7	7	NUM
ftr-351	531	6	.	.	PUNCT
ftr-351	532	1	apart	apart	ADV
ftr-351	532	2	from	from	ADP
ftr-351	532	3	defining	define	VERB
ftr-351	532	4	same	same	ADJ
ftr-351	532	5	to	to	PART
ftr-351	532	6	mean	mean	VERB
ftr-351	532	7	substantially	substantially	ADV
ftr-351	532	8	similar	similar	ADJ
ftr-351	532	9	,	,	PUNCT
ftr-351	532	10	which	which	PRON
ftr-351	532	11	is	be	AUX
ftr-351	532	12	unnecessary	unnecessary	ADJ
ftr-351	532	13	,	,	PUNCT
ftr-351	532	14	the	the	DET
ftr-351	532	15	reference	reference	NOUN
ftr-351	532	16	to	to	ADP
ftr-351	532	17	similar	similar	ADJ
ftr-351	532	18	circumstances	circumstance	NOUN
ftr-351	532	19	in	in	ADP
ftr-351	532	20	law	law	NOUN
ftr-351	532	21	is	be	AUX
ftr-351	532	22	strange	strange	ADJ
ftr-351	532	23	as	as	SCONJ
ftr-351	532	24	the	the	DET
ftr-351	532	25	law	law	NOUN
ftr-351	532	26	will	will	AUX
ftr-351	532	27	be	be	AUX
ftr-351	532	28	the	the	DET
ftr-351	532	29	cause	cause	NOUN
ftr-351	532	30	of	of	ADP
ftr-351	532	31	the	the	DET
ftr-351	532	32	discrimination	discrimination	NOUN
ftr-351	532	33	.	.	PUNCT
ftr-351	533	1	126	126	NUM
ftr-351	533	2	.	.	PUNCT
ftr-351	534	1	the	the	DET
ftr-351	534	2	league	league	PROPN
ftr-351	534	3	of	of	ADP
ftr-351	534	4	nations	nations	PROPN
ftr-351	534	5	london	london	PROPN
ftr-351	534	6	and	and	CCONJ
ftr-351	534	7	mexico	mexico	PROPN
ftr-351	534	8	drafts	draft	NOUN
ftr-351	534	9	used	use	VERB
ftr-351	534	10	"	"	PUNCT
ftr-351	534	11	higher	high	ADJ
ftr-351	534	12	or	or	CCONJ
ftr-351	534	13	other	other	ADJ
ftr-351	534	14	"	"	PUNCT
ftr-351	534	15	taxes	taxis	NOUN
ftr-351	534	16	in	in	ADP
ftr-351	534	17	what	what	PRON
ftr-351	534	18	was	be	AUX
ftr-351	534	19	then	then	ADV
ftr-351	534	20	a	a	DET
ftr-351	534	21	residence	residence	NOUN
ftr-351	534	22	non	non	ADJ
ftr-351	534	23	-	-	ADJ
ftr-351	534	24	discrimination	discrimination	ADJ
ftr-351	534	25	provision	provision	NOUN
ftr-351	534	26	.	.	PUNCT
ftr-351	535	1	early	early	ADJ
ftr-351	535	2	us	us	PROPN
ftr-351	535	3	treaties	treaty	NOUN
ftr-351	535	4	contained	contain	VERB
ftr-351	535	5	other	other	ADJ
ftr-351	535	6	variations	variation	NOUN
ftr-351	535	7	:	:	PUNCT
ftr-351	535	8	u.s.-canada	u.s.-canada	NOUN
ftr-351	535	9	(	(	PUNCT
ftr-351	535	10	1942	1942	NUM
ftr-351	535	11	)	)	PUNCT
ftr-351	535	12	"	"	PUNCT
ftr-351	535	13	more	more	ADV
ftr-351	535	14	burdensome	burdensome	ADJ
ftr-351	535	15	;	;	PUNCT
ftr-351	535	16	"	"	PUNCT
ftr-351	535	17	u.s.france	u.s.france	NOUN
ftr-351	535	18	(	(	PUNCT
ftr-351	535	19	1939	1939	NUM
ftr-351	535	20	)	)	PUNCT
ftr-351	535	21	"	"	PUNCT
ftr-351	535	22	higher	high	ADJ
ftr-351	535	23	;	;	PUNCT
ftr-351	535	24	"	"	PUNCT
ftr-351	535	25	u.s.-sweden	u.s.-sweden	ADJ
ftr-351	535	26	(	(	PUNCT
ftr-351	535	27	1939	1939	NUM
ftr-351	535	28	)	)	PUNCT
ftr-351	535	29	"	"	PUNCT
ftr-351	535	30	higher	high	ADJ
ftr-351	535	31	or	or	CCONJ
ftr-351	535	32	other	other	ADJ
ftr-351	535	33	.	.	PUNCT
ftr-351	535	34	"	"	PUNCT
ftr-351	536	1	127	127	NUM
ftr-351	536	2	.	.	PUNCT
ftr-351	537	1	connected	connected	ADJ
ftr-351	537	2	requirements	requirement	NOUN
ftr-351	537	3	are	be	AUX
ftr-351	537	4	not	not	PART
ftr-351	537	5	mentioned	mention	VERB
ftr-351	537	6	but	but	CCONJ
ftr-351	537	7	presumably	presumably	ADV
ftr-351	537	8	were	be	AUX
ftr-351	537	9	intended	intend	VERB
ftr-351	537	10	to	to	PART
ftr-351	537	11	be	be	AUX
ftr-351	537	12	covered	cover	VERB
ftr-351	537	13	.	.	PUNCT
ftr-351	538	1	128	128	NUM
ftr-351	538	2	.	.	PUNCT
ftr-351	538	3	fc	fc	PROPN
ftr-351	538	4	/	/	SYM
ftr-351	538	5	wp4(57	wp4(57	NOUN
ftr-351	538	6	)	)	PUNCT
ftr-351	538	7	2	2	NUM
ftr-351	538	8	(	(	PUNCT
ftr-351	538	9	may	may	PROPN
ftr-351	538	10	10	10	NUM
ftr-351	538	11	,	,	PUNCT
ftr-351	538	12	1957	1957	NUM
ftr-351	538	13	)	)	PUNCT
ftr-351	538	14	,	,	PUNCT
ftr-351	538	15	at	at	ADP
ftr-351	538	16	2	2	NUM
ftr-351	538	17	.	.	NUM
ftr-351	538	18	2009	2009	NUM
ftr-351	538	19	]	]	PUNCT
ftr-351	538	20	33	33	NUM
ftr-351	538	21	florida	florida	PROPN
ftr-351	538	22	tax	tax	NOUN
ftr-351	538	23	review	review	NOUN
ftr-351	538	24	the	the	DET
ftr-351	538	25	taxation	taxation	NOUN
ftr-351	538	26	(	(	PUNCT
ftr-351	538	27	returns	return	NOUN
ftr-351	538	28	,	,	PUNCT
ftr-351	538	29	payment	payment	NOUN
ftr-351	538	30	,	,	PUNCT
ftr-351	538	31	prescribed	prescribed	ADJ
ftr-351	538	32	times	time	NOUN
ftr-351	538	33	,	,	PUNCT
ftr-351	538	34	etc	etc	X
ftr-351	538	35	.	.	X
ftr-351	538	36	)	)	PUNCT
ftr-351	538	37	may	may	AUX
ftr-351	538	38	not	not	PART
ftr-351	538	39	be	be	AUX
ftr-351	538	40	more	more	ADJ
ftr-351	538	41	onerous.12	onerous.12	NOUN
ftr-351	538	42	9	9	NUM
ftr-351	538	43	the	the	DET
ftr-351	538	44	uk	uk	PROPN
ftr-351	538	45	privy	privy	PROPN
ftr-351	538	46	council	council	PROPN
ftr-351	538	47	later	later	ADV
ftr-351	538	48	(	(	PUNCT
ftr-351	538	49	and	and	CCONJ
ftr-351	538	50	without	without	ADP
ftr-351	538	51	having	have	VERB
ftr-351	538	52	the	the	DET
ftr-351	538	53	benefit	benefit	NOUN
ftr-351	538	54	of	of	ADP
ftr-351	538	55	this	this	DET
ftr-351	538	56	history	history	NOUN
ftr-351	538	57	)	)	PUNCT
ftr-351	539	1	came	come	VERB
ftr-351	539	2	to	to	ADP
ftr-351	539	3	the	the	DET
ftr-351	539	4	same	same	ADJ
ftr-351	539	5	conclusion	conclusion	NOUN
ftr-351	539	6	in	in	ADP
ftr-351	539	7	woodend	woodend	PROPN
ftr-351	539	8	rubber	rubber	PROPN
ftr-351	539	9	co.	co.	PROPN
ftr-351	540	1	v.	v.	CCONJ
ftr-351	540	2	commissioner	commissioner	PROPN
ftr-351	540	3	of	of	ADP
ftr-351	540	4	inland	inland	PROPN
ftr-351	540	5	revenue	revenue	NOUN
ftr-351	540	6	:	:	PUNCT
ftr-351	540	7	130	130	NUM
ftr-351	541	1	to	to	PART
ftr-351	541	2	speak	speak	VERB
ftr-351	541	3	in	in	ADP
ftr-351	541	4	this	this	DET
ftr-351	541	5	context	context	NOUN
ftr-351	541	6	of	of	ADP
ftr-351	541	7	'	'	PUNCT
ftr-351	541	8	other	other	ADJ
ftr-351	541	9	'	'	PUNCT
ftr-351	541	10	taxation	taxation	NOUN
ftr-351	541	11	must	must	AUX
ftr-351	541	12	...	...	PUNCT
ftr-351	541	13	at	at	ADP
ftr-351	541	14	least	least	ADJ
ftr-351	541	15	include	include	VERB
ftr-351	541	16	some	some	DET
ftr-351	541	17	income	income	NOUN
ftr-351	541	18	tax	tax	NOUN
ftr-351	541	19	other	other	ADJ
ftr-351	541	20	than	than	ADP
ftr-351	541	21	the	the	DET
ftr-351	541	22	income	income	NOUN
ftr-351	541	23	tax	tax	NOUN
ftr-351	541	24	to	to	ADP
ftr-351	541	25	which	which	DET
ftr-351	541	26	resident	resident	NOUN
ftr-351	541	27	[	[	X
ftr-351	541	28	in	in	ADP
ftr-351	541	29	a	a	DET
ftr-351	541	30	non	non	ADJ
ftr-351	541	31	-	-	ADJ
ftr-351	541	32	discrimination	discrimination	ADJ
ftr-351	541	33	provision	provision	NOUN
ftr-351	541	34	based	base	VERB
ftr-351	541	35	on	on	ADP
ftr-351	541	36	residence	residence	NOUN
ftr-351	541	37	,	,	PUNCT
ftr-351	541	38	rather	rather	ADV
ftr-351	541	39	than	than	ADP
ftr-351	541	40	nationality	nationality	NOUN
ftr-351	541	41	]	]	PUNCT
ftr-351	541	42	companies	company	NOUN
ftr-351	541	43	are	be	AUX
ftr-351	541	44	subjected	subject	VERB
ftr-351	541	45	.	.	PUNCT
ftr-351	542	1	the	the	DET
ftr-351	542	2	ceylon	ceylon	PROPN
ftr-351	542	3	(	(	PUNCT
ftr-351	542	4	as	as	SCONJ
ftr-351	542	5	it	it	PRON
ftr-351	542	6	then	then	ADV
ftr-351	542	7	was	be	AUX
ftr-351	542	8	)	)	PUNCT
ftr-351	542	9	tax	tax	NOUN
ftr-351	542	10	in	in	ADP
ftr-351	542	11	question	question	NOUN
ftr-351	542	12	was	be	AUX
ftr-351	542	13	a	a	DET
ftr-351	542	14	branch	branch	NOUN
ftr-351	542	15	profits	profit	NOUN
ftr-351	542	16	tax	tax	NOUN
ftr-351	542	17	measured	measure	VERB
ftr-351	542	18	by	by	ADP
ftr-351	542	19	reference	reference	NOUN
ftr-351	542	20	to	to	ADP
ftr-351	542	21	(	(	PUNCT
ftr-351	542	22	rather	rather	ADV
ftr-351	542	23	than	than	ADP
ftr-351	542	24	charged	charge	VERB
ftr-351	542	25	on	on	ADP
ftr-351	542	26	)	)	PUNCT
ftr-351	542	27	the	the	DET
ftr-351	542	28	remittances	remittance	NOUN
ftr-351	542	29	to	to	ADP
ftr-351	542	30	the	the	DET
ftr-351	542	31	head	head	NOUN
ftr-351	542	32	office	office	NOUN
ftr-351	542	33	made	make	VERB
ftr-351	542	34	out	out	ADP
ftr-351	542	35	of	of	ADP
ftr-351	542	36	the	the	DET
ftr-351	542	37	permanent	permanent	ADJ
ftr-351	542	38	establishment	establishment	NOUN
ftr-351	542	39	state	state	NOUN
ftr-351	542	40	,	,	PUNCT
ftr-351	542	41	amounting	amount	VERB
ftr-351	542	42	to	to	ADP
ftr-351	542	43	one	one	NUM
ftr-351	542	44	-	-	PUNCT
ftr-351	542	45	third	third	NOUN
ftr-351	542	46	of	of	ADP
ftr-351	542	47	the	the	DET
ftr-351	542	48	remittances	remittance	NOUN
ftr-351	542	49	up	up	ADP
ftr-351	542	50	to	to	ADP
ftr-351	542	51	a	a	DET
ftr-351	542	52	maximum	maximum	NOUN
ftr-351	542	53	of	of	ADP
ftr-351	542	54	one	one	NUM
ftr-351	542	55	-	-	PUNCT
ftr-351	542	56	third	third	NOUN
ftr-351	542	57	of	of	ADP
ftr-351	542	58	taxable	taxable	ADJ
ftr-351	542	59	income	income	NOUN
ftr-351	542	60	.	.	PUNCT
ftr-351	543	1	resident	resident	ADJ
ftr-351	543	2	companies	company	NOUN
ftr-351	543	3	,	,	PUNCT
ftr-351	543	4	on	on	ADP
ftr-351	543	5	the	the	DET
ftr-351	543	6	other	other	ADJ
ftr-351	543	7	hand	hand	NOUN
ftr-351	543	8	,	,	PUNCT
ftr-351	543	9	paid	pay	VERB
ftr-351	543	10	an	an	DET
ftr-351	543	11	additional	additional	ADJ
ftr-351	543	12	tax	tax	NOUN
ftr-351	543	13	equal	equal	ADJ
ftr-351	543	14	to	to	ADP
ftr-351	543	15	one	one	NUM
ftr-351	543	16	-	-	PUNCT
ftr-351	543	17	third	third	NOUN
ftr-351	543	18	of	of	ADP
ftr-351	543	19	the	the	DET
ftr-351	543	20	dividends	dividend	NOUN
ftr-351	543	21	paid	pay	VERB
ftr-351	543	22	,	,	PUNCT
ftr-351	543	23	which	which	PRON
ftr-351	543	24	was	be	AUX
ftr-351	543	25	deductible	deductible	ADJ
ftr-351	543	26	from	from	ADP
ftr-351	543	27	the	the	DET
ftr-351	543	28	dividends	dividend	NOUN
ftr-351	543	29	.	.	PUNCT
ftr-351	544	1	this	this	PRON
ftr-351	544	2	was	be	AUX
ftr-351	544	3	in	in	ADP
ftr-351	544	4	form	form	NOUN
ftr-351	544	5	an	an	DET
ftr-351	544	6	additional	additional	ADJ
ftr-351	544	7	tax	tax	NOUN
ftr-351	544	8	on	on	ADP
ftr-351	544	9	the	the	DET
ftr-351	544	10	profits	profit	NOUN
ftr-351	544	11	of	of	ADP
ftr-351	544	12	the	the	DET
ftr-351	544	13	company	company	NOUN
ftr-351	544	14	,	,	PUNCT
ftr-351	544	15	rather	rather	ADV
ftr-351	544	16	than	than	ADP
ftr-351	544	17	a	a	DET
ftr-351	544	18	withholding	withholding	NOUN
ftr-351	544	19	tax	tax	NOUN
ftr-351	544	20	on	on	ADP
ftr-351	544	21	the	the	DET
ftr-351	544	22	dividends	dividend	NOUN
ftr-351	544	23	.	.	PUNCT
ftr-351	545	1	since	since	SCONJ
ftr-351	545	2	resident	resident	ADJ
ftr-351	545	3	companies	company	NOUN
ftr-351	545	4	did	do	AUX
ftr-351	545	5	not	not	PART
ftr-351	545	6	pay	pay	VERB
ftr-351	545	7	tax	tax	NOUN
ftr-351	545	8	on	on	ADP
ftr-351	545	9	remittances	remittance	NOUN
ftr-351	545	10	abroad	abroad	ADV
ftr-351	545	11	,	,	PUNCT
ftr-351	545	12	the	the	DET
ftr-351	545	13	tax	tax	NOUN
ftr-351	545	14	on	on	ADP
ftr-351	545	15	nonresident	nonresident	ADJ
ftr-351	545	16	companies	company	NOUN
ftr-351	545	17	was	be	AUX
ftr-351	545	18	an	an	DET
ftr-351	545	19	"	"	PUNCT
ftr-351	545	20	other	other	ADJ
ftr-351	545	21	"	"	PUNCT
ftr-351	545	22	tax	tax	NOUN
ftr-351	545	23	,	,	PUNCT
ftr-351	545	24	which	which	PRON
ftr-351	545	25	was	be	AUX
ftr-351	545	26	prohibited	prohibit	VERB
ftr-351	545	27	by	by	ADP
ftr-351	545	28	the	the	DET
ftr-351	545	29	residence	residence	NOUN
ftr-351	545	30	(	(	PUNCT
ftr-351	545	31	in	in	ADP
ftr-351	545	32	that	that	DET
ftr-351	545	33	treaty	treaty	NOUN
ftr-351	545	34	)	)	PUNCT
ftr-351	545	35	non	non	ADJ
ftr-351	545	36	-	-	ADJ
ftr-351	545	37	discrimination	discrimination	ADJ
ftr-351	545	38	provision	provision	NOUN
ftr-351	545	39	,	,	PUNCT
ftr-351	545	40	even	even	ADV
ftr-351	545	41	though	though	SCONJ
ftr-351	545	42	the	the	DET
ftr-351	545	43	charge	charge	NOUN
ftr-351	545	44	to	to	ADP
ftr-351	545	45	tax	tax	NOUN
ftr-351	545	46	was	be	AUX
ftr-351	545	47	all	all	PRON
ftr-351	545	48	part	part	NOUN
ftr-351	545	49	of	of	ADP
ftr-351	545	50	income	income	NOUN
ftr-351	545	51	tax	tax	NOUN
ftr-351	545	52	.	.	PUNCT
ftr-351	546	1	the	the	DET
ftr-351	546	2	tax	tax	NOUN
ftr-351	546	3	was	be	AUX
ftr-351	546	4	actually	actually	ADV
ftr-351	546	5	less	less	ADV
ftr-351	546	6	burdensome	burdensome	ADJ
ftr-351	546	7	since	since	SCONJ
ftr-351	546	8	tax	tax	NOUN
ftr-351	546	9	on	on	ADP
ftr-351	546	10	the	the	DET
ftr-351	546	11	non	non	ADJ
ftr-351	546	12	-	-	ADJ
ftr-351	546	13	resident	resident	ADJ
ftr-351	546	14	company	company	NOUN
ftr-351	546	15	was	be	AUX
ftr-351	546	16	a	a	DET
ftr-351	546	17	maximum	maximum	NOUN
ftr-351	546	18	of	of	ADP
ftr-351	546	19	one	one	NUM
ftr-351	546	20	-	-	PUNCT
ftr-351	546	21	third	third	NOUN
ftr-351	546	22	of	of	ADP
ftr-351	546	23	taxable	taxable	ADJ
ftr-351	546	24	income	income	NOUN
ftr-351	546	25	when	when	SCONJ
ftr-351	546	26	the	the	DET
ftr-351	546	27	remittances	remittance	NOUN
ftr-351	546	28	exceeded	exceed	VERB
ftr-351	546	29	one	one	NUM
ftr-351	546	30	-	-	PUNCT
ftr-351	546	31	third	third	NOUN
ftr-351	546	32	of	of	ADP
ftr-351	546	33	taxable	taxable	ADJ
ftr-351	546	34	income	income	NOUN
ftr-351	546	35	,	,	PUNCT
ftr-351	546	36	while	while	SCONJ
ftr-351	546	37	the	the	DET
ftr-351	546	38	additional	additional	ADJ
ftr-351	546	39	tax	tax	NOUN
ftr-351	546	40	on	on	ADP
ftr-351	546	41	a	a	DET
ftr-351	546	42	resident	resident	ADJ
ftr-351	546	43	company	company	NOUN
ftr-351	546	44	was	be	AUX
ftr-351	546	45	one	one	NUM
ftr-351	546	46	-	-	PUNCT
ftr-351	546	47	third	third	NOUN
ftr-351	546	48	of	of	ADP
ftr-351	546	49	the	the	DET
ftr-351	546	50	dividends	dividend	NOUN
ftr-351	546	51	paid	pay	VERB
ftr-351	546	52	out	out	ADP
ftr-351	546	53	of	of	ADP
ftr-351	546	54	the	the	DET
ftr-351	546	55	profits	profit	NOUN
ftr-351	546	56	,	,	PUNCT
ftr-351	546	57	whatever	whatever	PRON
ftr-351	546	58	their	their	PRON
ftr-351	546	59	amount	amount	NOUN
ftr-351	546	60	.	.	PUNCT
ftr-351	547	1	e.	e.	PROPN
ftr-351	547	2	public	public	ADJ
ftr-351	547	3	bodies	body	NOUN
ftr-351	547	4	and	and	CCONJ
ftr-351	547	5	charities	charity	NOUN
ftr-351	547	6	originally	originally	ADV
ftr-351	547	7	the	the	DET
ftr-351	547	8	commentary	commentary	NOUN
ftr-351	547	9	's	's	PART
ftr-351	547	10	statements	statement	NOUN
ftr-351	547	11	that	that	SCONJ
ftr-351	547	12	public	public	ADJ
ftr-351	547	13	bodies	body	NOUN
ftr-351	547	14	are	be	AUX
ftr-351	547	15	not	not	PART
ftr-351	547	16	included	include	VERB
ftr-351	547	17	was	be	AUX
ftr-351	547	18	contained	contain	VERB
ftr-351	547	19	in	in	ADP
ftr-351	547	20	the	the	DET
ftr-351	547	21	draft	draft	NOUN
ftr-351	547	22	article	article	NOUN
ftr-351	547	23	:	:	PUNCT
ftr-351	547	24	(	(	PUNCT
ftr-351	547	25	3	3	X
ftr-351	547	26	)	)	PUNCT
ftr-351	547	27	the	the	DET
ftr-351	547	28	provisions	provision	NOUN
ftr-351	547	29	of	of	ADP
ftr-351	547	30	paragraph	paragraph	NOUN
ftr-351	547	31	1	1	NUM
ftr-351	547	32	of	of	ADP
ftr-351	547	33	this	this	DET
ftr-351	547	34	article	article	NOUN
ftr-351	547	35	shall	shall	AUX
ftr-351	547	36	not	not	PART
ftr-351	547	37	have	have	VERB
ftr-351	547	38	the	the	DET
ftr-351	547	39	effect	effect	NOUN
ftr-351	547	40	of	of	ADP
ftr-351	547	41	requiring	require	VERB
ftr-351	547	42	a	a	DET
ftr-351	547	43	member	member	NOUN
ftr-351	547	44	country	country	NOUN
ftr-351	547	45	of	of	ADP
ftr-351	547	46	the	the	DET
ftr-351	547	47	oeec	oeec	NOUN
ftr-351	547	48	which	which	PRON
ftr-351	547	49	accords	accord	NOUN
ftr-351	547	50	special	special	ADJ
ftr-351	547	51	[	[	X
ftr-351	547	52	taxation	taxation	NOUN
ftr-351	547	53	]	]	PUNCT
ftr-351	547	54	privileges	privilege	VERB
ftr-351	547	55	to	to	ADP
ftr-351	547	56	public	public	ADJ
ftr-351	547	57	bodies	body	NOUN
ftr-351	547	58	or	or	CCONJ
ftr-351	547	59	services	service	NOUN
ftr-351	547	60	,	,	PUNCT
ftr-351	547	61	or	or	CCONJ
ftr-351	547	62	to	to	ADP
ftr-351	547	63	private	private	ADJ
ftr-351	547	64	institutions	institution	NOUN
ftr-351	547	65	not	not	PART
ftr-351	547	66	for	for	ADP
ftr-351	547	67	profit	profit	NOUN
ftr-351	547	68	whose	whose	DET
ftr-351	547	69	129	129	NUM
ftr-351	547	70	.	.	PUNCT
ftr-351	547	71	fciwp4(57	fciwp4(57	NOUN
ftr-351	547	72	)	)	PUNCT
ftr-351	547	73	3	3	NUM
ftr-351	547	74	(	(	PUNCT
ftr-351	547	75	sep	sep	PROPN
ftr-351	547	76	.	.	PROPN
ftr-351	547	77	13	13	NUM
ftr-351	547	78	,	,	PUNCT
ftr-351	547	79	1957	1957	NUM
ftr-351	547	80	)	)	PUNCT
ftr-351	547	81	at	at	ADP
ftr-351	547	82	5	5	NUM
ftr-351	547	83	.	.	NOUN
ftr-351	547	84	130	130	NUM
ftr-351	548	1	[	[	SYM
ftr-351	548	2	1971	1971	NUM
ftr-351	548	3	]	]	X
ftr-351	548	4	a.c	a.c	PROPN
ftr-351	548	5	.	.	PROPN
ftr-351	548	6	321	321	NUM
ftr-351	548	7	,	,	PUNCT
ftr-351	548	8	332f	332f	NOUN
ftr-351	548	9	.	.	PUNCT
ftr-351	549	1	[	[	X
ftr-351	549	2	vol	vol	NOUN
ftr-351	549	3	10:134	10:134	NUM
ftr-351	549	4	understanding	understand	VERB
ftr-351	549	5	the	the	DET
ftr-351	549	6	oecd	oecd	PROPN
ftr-351	549	7	model	model	PROPN
ftr-351	549	8	tax	tax	NOUN
ftr-351	549	9	convention	convention	NOUN
ftr-351	549	10	activities	activity	NOUN
ftr-351	549	11	are	be	AUX
ftr-351	549	12	performed	perform	VERB
ftr-351	549	13	exclusively	exclusively	ADV
ftr-351	549	14	in	in	ADP
ftr-351	549	15	the	the	DET
ftr-351	549	16	religious	religious	ADJ
ftr-351	549	17	,	,	PUNCT
ftr-351	549	18	charitable	charitable	ADJ
ftr-351	549	19	,	,	PUNCT
ftr-351	549	20	artistic	artistic	ADJ
ftr-351	549	21	or	or	CCONJ
ftr-351	549	22	scientific	scientific	ADJ
ftr-351	549	23	field	field	NOUN
ftr-351	549	24	or	or	CCONJ
ftr-351	549	25	in	in	ADP
ftr-351	549	26	any	any	DET
ftr-351	549	27	other	other	ADJ
ftr-351	549	28	field	field	NOUN
ftr-351	549	29	of	of	ADP
ftr-351	549	30	cultural	cultural	ADJ
ftr-351	549	31	life	life	NOUN
ftr-351	549	32	,	,	PUNCT
ftr-351	549	33	or	or	CCONJ
ftr-351	549	34	for	for	ADP
ftr-351	549	35	social	social	ADJ
ftr-351	549	36	or	or	CCONJ
ftr-351	549	37	national	national	ADJ
ftr-351	549	38	defense	defense	NOUN
ftr-351	549	39	purposes	purpose	NOUN
ftr-351	549	40	,	,	PUNCT
ftr-351	549	41	to	to	PART
ftr-351	549	42	extend	extend	VERB
ftr-351	549	43	the	the	DET
ftr-351	549	44	same	same	ADJ
ftr-351	549	45	privileges	privilege	NOUN
ftr-351	549	46	to	to	ADP
ftr-351	549	47	the	the	DET
ftr-351	549	48	like	like	ADJ
ftr-351	549	49	bodies	body	NOUN
ftr-351	549	50	of	of	ADP
ftr-351	549	51	another	another	DET
ftr-351	549	52	member	member	NOUN
ftr-351	549	53	country.131	country.131	PROPN
ftr-351	549	54	the	the	DET
ftr-351	549	55	fiscal	fiscal	ADJ
ftr-351	549	56	committee	committee	NOUN
ftr-351	549	57	deleted	delete	VERB
ftr-351	549	58	itl	itl	NOUN
ftr-351	549	59	32	32	NUM
ftr-351	549	60	in	in	ADP
ftr-351	549	61	favour	favour	NOUN
ftr-351	549	62	of	of	ADP
ftr-351	549	63	including	include	VERB
ftr-351	549	64	a	a	DET
ftr-351	549	65	comment	comment	NOUN
ftr-351	549	66	,	,	PUNCT
ftr-351	549	67	and	and	CCONJ
ftr-351	549	68	working	working	NOUN
ftr-351	549	69	party	party	PROPN
ftr-351	549	70	4	4	NUM
ftr-351	549	71	added	add	VERB
ftr-351	549	72	the	the	DET
ftr-351	549	73	following	following	NOUN
ftr-351	549	74	to	to	ADP
ftr-351	549	75	the	the	DET
ftr-351	549	76	commentary	commentary	NOUN
ftr-351	549	77	:	:	PUNCT
ftr-351	549	78	"	"	PUNCT
ftr-351	549	79	from	from	ADP
ftr-351	549	80	this	this	DET
ftr-351	549	81	point	point	NOUN
ftr-351	549	82	of	of	ADP
ftr-351	549	83	view	view	NOUN
ftr-351	549	84	such	such	ADJ
ftr-351	549	85	[	[	X
ftr-351	549	86	public	public	ADJ
ftr-351	549	87	]	]	PUNCT
ftr-351	549	88	bodies	body	NOUN
ftr-351	549	89	and	and	CCONJ
ftr-351	549	90	services	service	NOUN
ftr-351	549	91	can	can	AUX
ftr-351	549	92	never	never	ADV
ftr-351	549	93	be	be	AUX
ftr-351	549	94	in	in	ADP
ftr-351	549	95	comparable	comparable	ADJ
ftr-351	549	96	circumstances	circumstance	NOUN
ftr-351	549	97	to	to	ADP
ftr-351	549	98	those	those	PRON
ftr-351	549	99	of	of	ADP
ftr-351	549	100	the	the	DET
ftr-351	549	101	public	public	ADJ
ftr-351	549	102	bodies	body	NOUN
ftr-351	549	103	and	and	CCONJ
ftr-351	549	104	services	service	NOUN
ftr-351	549	105	of	of	ADP
ftr-351	549	106	another	another	DET
ftr-351	549	107	state	state	NOUN
ftr-351	549	108	;	;	PUNCT
ftr-351	549	109	their	their	PRON
ftr-351	549	110	position	position	NOUN
ftr-351	549	111	in	in	ADP
ftr-351	549	112	relation	relation	NOUN
ftr-351	549	113	to	to	ADP
ftr-351	549	114	the	the	DET
ftr-351	549	115	state	state	NOUN
ftr-351	549	116	to	to	PART
ftr-351	549	117	which	which	PRON
ftr-351	549	118	they	they	PRON
ftr-351	549	119	belong	belong	VERB
ftr-351	549	120	is	be	AUX
ftr-351	549	121	a	a	DET
ftr-351	549	122	unique	unique	ADJ
ftr-351	549	123	one	one	NOUN
ftr-351	549	124	.	.	PUNCT
ftr-351	549	125	"	"	PUNCT
ftr-351	549	126	and	and	CCONJ
ftr-351	549	127	in	in	ADP
ftr-351	549	128	relation	relation	NOUN
ftr-351	549	129	to	to	ADP
ftr-351	549	130	private	private	ADJ
ftr-351	549	131	charities	charity	NOUN
ftr-351	549	132	working	working	PROPN
ftr-351	549	133	party	party	PROPN
ftr-351	549	134	4	4	NUM
ftr-351	549	135	said	say	VERB
ftr-351	549	136	:	:	PUNCT
ftr-351	549	137	"	"	PUNCT
ftr-351	549	138	such	such	ADJ
ftr-351	549	139	institution[s	institution[	NOUN
ftr-351	549	140	]	]	PUNCT
ftr-351	549	141	likewise	likewise	ADV
ftr-351	549	142	have	have	VERB
ftr-351	549	143	a	a	DET
ftr-351	549	144	unique	unique	ADJ
ftr-351	549	145	position	position	NOUN
ftr-351	549	146	in	in	ADP
ftr-351	549	147	relation	relation	NOUN
ftr-351	549	148	to	to	ADP
ftr-351	549	149	the	the	DET
ftr-351	549	150	state	state	NOUN
ftr-351	549	151	to	to	PART
ftr-351	549	152	which	which	PRON
ftr-351	549	153	they	they	PRON
ftr-351	549	154	belong	belong	VERB
ftr-351	549	155	,	,	PUNCT
ftr-351	549	156	since	since	SCONJ
ftr-351	549	157	the	the	DET
ftr-351	549	158	taxation	taxation	NOUN
ftr-351	549	159	privileges	privilege	NOUN
ftr-351	549	160	are	be	AUX
ftr-351	549	161	accorded	accord	VERB
ftr-351	549	162	them	they	PRON
ftr-351	549	163	not	not	PART
ftr-351	549	164	because	because	SCONJ
ftr-351	549	165	they	they	PRON
ftr-351	549	166	derive	derive	VERB
ftr-351	549	167	their	their	PRON
ftr-351	549	168	status	status	NOUN
ftr-351	549	169	from	from	ADP
ftr-351	549	170	the	the	DET
ftr-351	549	171	law	law	NOUN
ftr-351	549	172	of	of	ADP
ftr-351	549	173	that	that	DET
ftr-351	549	174	state	state	NOUN
ftr-351	549	175	(	(	PUNCT
ftr-351	549	176	although	although	SCONJ
ftr-351	549	177	this	this	PRON
ftr-351	549	178	might	might	AUX
ftr-351	549	179	be	be	AUX
ftr-351	549	180	one	one	NUM
ftr-351	549	181	of	of	ADP
ftr-351	549	182	the	the	DET
ftr-351	549	183	conditions	condition	NOUN
ftr-351	549	184	prescribed	prescribe	VERB
ftr-351	549	185	for	for	ADP
ftr-351	549	186	the	the	DET
ftr-351	549	187	granting	granting	NOUN
ftr-351	549	188	of	of	ADP
ftr-351	549	189	the	the	DET
ftr-351	549	190	privileges	privilege	NOUN
ftr-351	549	191	)	)	PUNCT
ftr-351	549	192	,	,	PUNCT
ftr-351	549	193	but	but	CCONJ
ftr-351	549	194	rather	rather	ADV
ftr-351	549	195	because	because	SCONJ
ftr-351	549	196	their	their	PRON
ftr-351	549	197	activities	activity	NOUN
ftr-351	549	198	are	be	AUX
ftr-351	549	199	performed	perform	VERB
ftr-351	549	200	for	for	ADP
ftr-351	549	201	purposes	purpose	NOUN
ftr-351	549	202	of	of	ADP
ftr-351	549	203	public	public	ADJ
ftr-351	549	204	benefit	benefit	NOUN
ftr-351	549	205	which	which	PRON
ftr-351	549	206	are	be	AUX
ftr-351	549	207	specific	specific	ADJ
ftr-351	549	208	to	to	ADP
ftr-351	549	209	that	that	DET
ftr-351	549	210	state	state	NOUN
ftr-351	549	211	.	.	PUNCT
ftr-351	550	1	example	example	NOUN
ftr-351	550	2	:	:	PUNCT
ftr-351	550	3	state	state	NOUN
ftr-351	550	4	a	a	DET
ftr-351	550	5	gives	give	VERB
ftr-351	550	6	exemption	exemption	NOUN
ftr-351	550	7	from	from	ADP
ftr-351	550	8	tax	tax	NOUN
ftr-351	550	9	on	on	ADP
ftr-351	550	10	estates	estate	NOUN
ftr-351	550	11	of	of	ADP
ftr-351	550	12	deceased	deceased	ADJ
ftr-351	550	13	persons	person	NOUN
ftr-351	550	14	in	in	ADP
ftr-351	550	15	respect	respect	NOUN
ftr-351	550	16	of	of	ADP
ftr-351	550	17	legacies	legacy	NOUN
ftr-351	550	18	to	to	ADP
ftr-351	550	19	charitable	charitable	ADJ
ftr-351	550	20	institutions	institution	NOUN
ftr-351	550	21	which	which	PRON
ftr-351	550	22	derive	derive	VERB
ftr-351	550	23	their	their	PRON
ftr-351	550	24	status	status	NOUN
ftr-351	550	25	as	as	ADP
ftr-351	550	26	such	such	ADJ
ftr-351	550	27	from	from	ADP
ftr-351	550	28	its	its	PRON
ftr-351	550	29	law	law	NOUN
ftr-351	550	30	and	and	CCONJ
ftr-351	550	31	whose	whose	DET
ftr-351	550	32	activities	activity	NOUN
ftr-351	550	33	are	be	AUX
ftr-351	550	34	performed	perform	VERB
ftr-351	550	35	in	in	ADP
ftr-351	550	36	its	its	PRON
ftr-351	550	37	territory	territory	NOUN
ftr-351	550	38	.	.	PUNCT
ftr-351	551	1	paragraph	paragraph	NOUN
ftr-351	551	2	(	(	PUNCT
ftr-351	551	3	1	1	X
ftr-351	551	4	)	)	PUNCT
ftr-351	551	5	does	do	AUX
ftr-351	551	6	not	not	PART
ftr-351	551	7	imply	imply	VERB
ftr-351	551	8	that	that	DET
ftr-351	551	9	state	state	NOUN
ftr-351	551	10	a	a	PRON
ftr-351	551	11	must	must	AUX
ftr-351	551	12	give	give	VERB
ftr-351	551	13	exemption	exemption	NOUN
ftr-351	551	14	in	in	ADP
ftr-351	551	15	respect	respect	NOUN
ftr-351	551	16	of	of	ADP
ftr-351	551	17	legacies	legacy	NOUN
ftr-351	551	18	received	receive	VERB
ftr-351	551	19	by	by	ADP
ftr-351	551	20	a	a	DET
ftr-351	551	21	charitable	charitable	ADJ
ftr-351	551	22	institution	institution	NOUN
ftr-351	551	23	whose	whose	DET
ftr-351	551	24	activities	activity	NOUN
ftr-351	551	25	are	be	AUX
ftr-351	551	26	performed	perform	VERB
ftr-351	551	27	in	in	ADP
ftr-351	551	28	the	the	DET
ftr-351	551	29	territory	territory	NOUN
ftr-351	551	30	of	of	ADP
ftr-351	551	31	state	state	PROPN
ftr-351	551	32	b.	b.	PROPN
ftr-351	551	33	but	but	CCONJ
ftr-351	551	34	state	state	PROPN
ftr-351	551	35	a	a	PRON
ftr-351	551	36	will	will	AUX
ftr-351	551	37	be	be	AUX
ftr-351	551	38	bound	bind	VERB
ftr-351	551	39	to	to	PART
ftr-351	551	40	give	give	VERB
ftr-351	551	41	the	the	DET
ftr-351	551	42	exemption	exemption	NOUN
ftr-351	551	43	to	to	ADP
ftr-351	551	44	a	a	DET
ftr-351	551	45	charitable	charitable	ADJ
ftr-351	551	46	institution	institution	NOUN
ftr-351	551	47	which	which	PRON
ftr-351	551	48	derives	derive	VERB
ftr-351	551	49	its	its	PRON
ftr-351	551	50	status	status	NOUN
ftr-351	551	51	as	as	ADP
ftr-351	551	52	such	such	ADJ
ftr-351	551	53	from	from	ADP
ftr-351	551	54	the	the	DET
ftr-351	551	55	law	law	NOUN
ftr-351	551	56	of	of	ADP
ftr-351	551	57	state	state	PROPN
ftr-351	551	58	b	b	PROPN
ftr-351	551	59	but	but	CCONJ
ftr-351	551	60	whose	whose	DET
ftr-351	551	61	activities	activity	NOUN
ftr-351	551	62	are	be	AUX
ftr-351	551	63	performed	perform	VERB
ftr-351	551	64	in	in	ADP
ftr-351	551	65	the	the	DET
ftr-351	551	66	territory	territory	NOUN
ftr-351	551	67	of	of	ADP
ftr-351	551	68	state	state	NOUN
ftr-351	551	69	a	a	PRON
ftr-351	551	70	(	(	PUNCT
ftr-351	551	71	although	although	SCONJ
ftr-351	551	72	,	,	PUNCT
ftr-351	551	73	of	of	ADP
ftr-351	551	74	course	course	NOUN
ftr-351	551	75	,	,	PUNCT
ftr-351	551	76	any	any	DET
ftr-351	551	77	other	other	ADJ
ftr-351	551	78	conditions	condition	NOUN
ftr-351	551	79	to	to	PART
ftr-351	551	80	which	which	PRON
ftr-351	551	81	the	the	DET
ftr-351	551	82	exemption	exemption	NOUN
ftr-351	551	83	may	may	AUX
ftr-351	551	84	be	be	AUX
ftr-351	551	85	subject	subject	ADJ
ftr-351	551	86	e.g.	e.g.	ADV
ftr-351	551	87	the	the	DET
ftr-351	551	88	condition	condition	NOUN
ftr-351	551	89	of	of	ADP
ftr-351	551	90	being	be	AUX
ftr-351	551	91	established	establish	VERB
ftr-351	551	92	in	in	ADP
ftr-351	551	93	state	state	NOUN
ftr-351	551	94	a	a	PRON
ftr-351	551	95	must	must	AUX
ftr-351	551	96	be	be	AUX
ftr-351	551	97	satisfied	satisfied	ADJ
ftr-351	551	98	)	)	PUNCT
ftr-351	551	99	.	.	PUNCT
ftr-351	552	1	133	133	NUM
ftr-351	552	2	131	131	NUM
ftr-351	552	3	.	.	PUNCT
ftr-351	552	4	fc	fc	PROPN
ftr-351	552	5	/	/	SYM
ftr-351	552	6	wp4(57	wp4(57	NOUN
ftr-351	552	7	)	)	PUNCT
ftr-351	552	8	2	2	NUM
ftr-351	552	9	(	(	PUNCT
ftr-351	552	10	may	may	PROPN
ftr-351	552	11	10	10	NUM
ftr-351	552	12	,	,	PUNCT
ftr-351	552	13	1957	1957	NUM
ftr-351	552	14	)	)	PUNCT
ftr-351	552	15	,	,	PUNCT
ftr-351	552	16	at	at	ADP
ftr-351	552	17	10	10	NUM
ftr-351	552	18	.	.	PUNCT
ftr-351	553	1	132	132	NUM
ftr-351	553	2	.	.	PUNCT
ftr-351	553	3	fc	fc	PROPN
ftr-351	553	4	/	/	SYM
ftr-351	553	5	m(57	m(57	NOUN
ftr-351	553	6	)	)	PUNCT
ftr-351	553	7	1	1	NUM
ftr-351	553	8	(	(	PUNCT
ftr-351	553	9	jan	jan	PROPN
ftr-351	553	10	.	.	PROPN
ftr-351	553	11	11	11	NUM
ftr-351	553	12	,	,	PUNCT
ftr-351	553	13	1957	1957	NUM
ftr-351	553	14	)	)	PUNCT
ftr-351	553	15	at	at	ADP
ftr-351	553	16	4	4	NUM
ftr-351	553	17	.	.	X
ftr-351	553	18	133	133	NUM
ftr-351	553	19	.	.	PUNCT
ftr-351	554	1	fc	fc	X
ftr-351	554	2	/	/	SYM
ftr-351	554	3	wp4(57	wp4(57	NOUN
ftr-351	554	4	)	)	PUNCT
ftr-351	554	5	3	3	NUM
ftr-351	554	6	(	(	PUNCT
ftr-351	554	7	sep	sep	PROPN
ftr-351	554	8	.	.	PROPN
ftr-351	554	9	13	13	NUM
ftr-351	554	10	,	,	PUNCT
ftr-351	554	11	1957	1957	NUM
ftr-351	554	12	)	)	PUNCT
ftr-351	554	13	,	,	PUNCT
ftr-351	554	14	at	at	ADP
ftr-351	554	15	9	9	NUM
ftr-351	554	16	-	-	SYM
ftr-351	554	17	10	10	NUM
ftr-351	554	18	.	.	PUNCT
ftr-351	555	1	note	note	VERB
ftr-351	555	2	the	the	DET
ftr-351	555	3	distinction	distinction	NOUN
ftr-351	555	4	made	make	VERB
ftr-351	555	5	between	between	ADP
ftr-351	555	6	governing	govern	VERB
ftr-351	555	7	law	law	NOUN
ftr-351	555	8	and	and	CCONJ
ftr-351	555	9	place	place	NOUN
ftr-351	555	10	of	of	ADP
ftr-351	555	11	establishment	establishment	NOUN
ftr-351	555	12	,	,	PUNCT
ftr-351	555	13	also	also	ADV
ftr-351	555	14	made	make	VERB
ftr-351	555	15	in	in	ADP
ftr-351	555	16	the	the	DET
ftr-351	555	17	ownership	ownership	NOUN
ftr-351	555	18	nondiscrimination	nondiscrimination	NOUN
ftr-351	555	19	provision	provision	NOUN
ftr-351	555	20	below	below	ADV
ftr-351	555	21	.	.	PUNCT
ftr-351	556	1	2009	2009	NUM
ftr-351	556	2	]	]	SYM
ftr-351	556	3	35	35	NUM
ftr-351	556	4	florida	florida	PROPN
ftr-351	556	5	tax	tax	NOUN
ftr-351	556	6	review	review	NOUN
ftr-351	556	7	it	it	PRON
ftr-351	556	8	seems	seem	VERB
ftr-351	556	9	that	that	SCONJ
ftr-351	556	10	these	these	DET
ftr-351	556	11	statements	statement	NOUN
ftr-351	556	12	were	be	AUX
ftr-351	556	13	intended	intend	VERB
ftr-351	556	14	to	to	PART
ftr-351	556	15	be	be	AUX
ftr-351	556	16	restricted	restrict	VERB
ftr-351	556	17	to	to	ADP
ftr-351	556	18	activities	activity	NOUN
ftr-351	556	19	of	of	ADP
ftr-351	556	20	the	the	DET
ftr-351	556	21	state	state	NOUN
ftr-351	556	22	and	and	CCONJ
ftr-351	556	23	charities	charity	NOUN
ftr-351	556	24	for	for	ADP
ftr-351	556	25	the	the	DET
ftr-351	556	26	benefit	benefit	NOUN
ftr-351	556	27	of	of	ADP
ftr-351	556	28	the	the	DET
ftr-351	556	29	state	state	NOUN
ftr-351	556	30	concerned	concern	VERB
ftr-351	556	31	,	,	PUNCT
ftr-351	556	32	whereas	whereas	SCONJ
ftr-351	556	33	many	many	ADJ
ftr-351	556	34	charities	charity	NOUN
ftr-351	556	35	formed	form	VERB
ftr-351	556	36	in	in	ADP
ftr-351	556	37	a	a	DET
ftr-351	556	38	state	state	NOUN
ftr-351	556	39	benefit	benefit	NOUN
ftr-351	556	40	persons	person	NOUN
ftr-351	556	41	outside	outside	ADP
ftr-351	556	42	the	the	DET
ftr-351	556	43	state	state	NOUN
ftr-351	556	44	,	,	PUNCT
ftr-351	556	45	and	and	CCONJ
ftr-351	556	46	so	so	ADV
ftr-351	556	47	it	it	PRON
ftr-351	556	48	is	be	AUX
ftr-351	556	49	difficult	difficult	ADJ
ftr-351	556	50	to	to	PART
ftr-351	556	51	see	see	VERB
ftr-351	556	52	why	why	SCONJ
ftr-351	556	53	discrimination	discrimination	NOUN
ftr-351	556	54	against	against	ADP
ftr-351	556	55	such	such	ADJ
ftr-351	556	56	charities	charity	NOUN
ftr-351	556	57	governed	govern	VERB
ftr-351	556	58	by	by	ADP
ftr-351	556	59	the	the	DET
ftr-351	556	60	law	law	NOUN
ftr-351	556	61	of	of	ADP
ftr-351	556	62	the	the	DET
ftr-351	556	63	treaty	treaty	NOUN
ftr-351	556	64	partner	partner	NOUN
ftr-351	556	65	state	state	NOUN
ftr-351	556	66	should	should	AUX
ftr-351	556	67	not	not	PART
ftr-351	556	68	be	be	AUX
ftr-351	556	69	prevented	prevent	VERB
ftr-351	556	70	.	.	PUNCT
ftr-351	557	1	f.	f.	NOUN
ftr-351	557	2	the	the	DET
ftr-351	557	3	permanent	permanent	ADJ
ftr-351	557	4	establishment	establishment	NOUN
ftr-351	557	5	non	non	ADJ
ftr-351	557	6	-	-	ADJ
ftr-351	557	7	discrimination	discrimination	ADJ
ftr-351	557	8	provision	provision	NOUN
ftr-351	557	9	in	in	ADP
ftr-351	557	10	spite	spite	NOUN
ftr-351	557	11	of	of	ADP
ftr-351	557	12	the	the	DET
ftr-351	557	13	initial	initial	ADJ
ftr-351	557	14	focus	focus	NOUN
ftr-351	557	15	on	on	ADP
ftr-351	557	16	nationality	nationality	NOUN
ftr-351	557	17	discrimination	discrimination	NOUN
ftr-351	557	18	,	,	PUNCT
ftr-351	557	19	the	the	DET
ftr-351	557	20	permanent	permanent	ADJ
ftr-351	557	21	establishment	establishment	NOUN
ftr-351	557	22	provision	provision	NOUN
ftr-351	557	23	seems	seem	VERB
ftr-351	557	24	to	to	PART
ftr-351	557	25	have	have	AUX
ftr-351	557	26	been	be	AUX
ftr-351	557	27	regarded	regard	VERB
ftr-351	557	28	as	as	ADP
ftr-351	557	29	the	the	DET
ftr-351	557	30	most	most	ADV
ftr-351	557	31	relevant	relevant	ADJ
ftr-351	557	32	provision	provision	NOUN
ftr-351	557	33	in	in	ADP
ftr-351	557	34	practice	practice	NOUN
ftr-351	557	35	.	.	PUNCT
ftr-351	558	1	it	it	PRON
ftr-351	558	2	was	be	AUX
ftr-351	558	3	described	describe	VERB
ftr-351	558	4	as	as	ADP
ftr-351	558	5	being	be	AUX
ftr-351	558	6	"	"	PUNCT
ftr-351	558	7	of	of	ADP
ftr-351	558	8	great	great	ADJ
ftr-351	558	9	importance	importance	NOUN
ftr-351	558	10	for	for	ADP
ftr-351	558	11	the	the	DET
ftr-351	558	12	development	development	NOUN
ftr-351	558	13	of	of	ADP
ftr-351	558	14	commercial	commercial	ADJ
ftr-351	558	15	and	and	CCONJ
ftr-351	558	16	industrial	industrial	ADJ
ftr-351	558	17	activity	activity	NOUN
ftr-351	558	18	across	across	ADP
ftr-351	558	19	the	the	DET
ftr-351	558	20	frontiers	frontier	NOUN
ftr-351	558	21	.	.	PUNCT
ftr-351	559	1	"	"	PUNCT
ftr-351	559	2	'	'	PUNCT
ftr-351	559	3	34	34	NUM
ftr-351	559	4	the	the	DET
ftr-351	559	5	type	type	NOUN
ftr-351	559	6	of	of	ADP
ftr-351	559	7	discrimination	discrimination	NOUN
ftr-351	559	8	identified	identify	VERB
ftr-351	559	9	was	be	AUX
ftr-351	559	10	explained	explain	VERB
ftr-351	559	11	as	as	SCONJ
ftr-351	559	12	follows	follow	VERB
ftr-351	559	13	:	:	PUNCT
ftr-351	559	14	the	the	DET
ftr-351	559	15	replies	reply	NOUN
ftr-351	559	16	to	to	ADP
ftr-351	559	17	the	the	DET
ftr-351	559	18	questionnaire	questionnaire	NOUN
ftr-351	559	19	show	show	VERB
ftr-351	559	20	that	that	SCONJ
ftr-351	559	21	,	,	PUNCT
ftr-351	559	22	in	in	ADP
ftr-351	559	23	a	a	DET
ftr-351	559	24	number	number	NOUN
ftr-351	559	25	of	of	ADP
ftr-351	559	26	member	member	NOUN
ftr-351	559	27	countries	country	NOUN
ftr-351	559	28	of	of	ADP
ftr-351	559	29	the	the	DET
ftr-351	559	30	oeec	oeec	ADJ
ftr-351	559	31	,	,	PUNCT
ftr-351	559	32	non	non	ADJ
ftr-351	559	33	-	-	ADJ
ftr-351	559	34	domiciled	domiciled	ADJ
ftr-351	559	35	persons	person	NOUN
ftr-351	559	36	(	(	PUNCT
ftr-351	559	37	individuals	individual	NOUN
ftr-351	559	38	and	and	CCONJ
ftr-351	559	39	corporate	corporate	ADJ
ftr-351	559	40	bodies	body	NOUN
ftr-351	559	41	)	)	PUNCT
ftr-351	559	42	are	be	AUX
ftr-351	559	43	in	in	ADP
ftr-351	559	44	several	several	ADJ
ftr-351	559	45	respects	respect	NOUN
ftr-351	559	46	subjected	subject	VERB
ftr-351	559	47	to	to	ADP
ftr-351	559	48	different	different	ADJ
ftr-351	559	49	treatment	treatment	NOUN
ftr-351	559	50	from	from	ADP
ftr-351	559	51	that	that	PRON
ftr-351	559	52	applied	apply	VERB
ftr-351	559	53	to	to	ADP
ftr-351	559	54	domiciled	domicile	VERB
ftr-351	559	55	persons	person	NOUN
ftr-351	559	56	.	.	PUNCT
ftr-351	560	1	the	the	DET
ftr-351	560	2	working	work	VERB
ftr-351	560	3	party	party	NOUN
ftr-351	560	4	will	will	AUX
ftr-351	560	5	confine	confine	VERB
ftr-351	560	6	itself	itself	PRON
ftr-351	560	7	to	to	ADP
ftr-351	560	8	giving	give	VERB
ftr-351	560	9	a	a	DET
ftr-351	560	10	few	few	ADJ
ftr-351	560	11	examples	example	NOUN
ftr-351	560	12	of	of	ADP
ftr-351	560	13	this	this	PRON
ftr-351	560	14	.	.	PUNCT
ftr-351	561	1	it	it	PRON
ftr-351	561	2	is	be	AUX
ftr-351	561	3	the	the	DET
ftr-351	561	4	case	case	NOUN
ftr-351	561	5	that	that	SCONJ
ftr-351	561	6	one	one	NUM
ftr-351	561	7	state	state	NOUN
ftr-351	561	8	allows	allow	VERB
ftr-351	561	9	persons	person	NOUN
ftr-351	561	10	domiciled	domicile	VERB
ftr-351	561	11	in	in	ADP
ftr-351	561	12	its	its	PRON
ftr-351	561	13	territory	territory	NOUN
ftr-351	561	14	to	to	PART
ftr-351	561	15	deduct	deduct	VERB
ftr-351	561	16	,	,	PUNCT
ftr-351	561	17	in	in	ADP
ftr-351	561	18	computing	compute	VERB
ftr-351	561	19	their	their	PRON
ftr-351	561	20	profits	profit	NOUN
ftr-351	561	21	,	,	PUNCT
ftr-351	561	22	all	all	DET
ftr-351	561	23	expenditure	expenditure	NOUN
ftr-351	561	24	incurred	incur	VERB
ftr-351	561	25	in	in	ADP
ftr-351	561	26	carrying	carry	VERB
ftr-351	561	27	on	on	ADP
ftr-351	561	28	a	a	DET
ftr-351	561	29	business	business	NOUN
ftr-351	561	30	,	,	PUNCT
ftr-351	561	31	whereas	whereas	SCONJ
ftr-351	561	32	non	non	ADJ
ftr-351	561	33	-	-	ADJ
ftr-351	561	34	domiciled	domiciled	ADJ
ftr-351	561	35	persons	person	NOUN
ftr-351	561	36	,	,	PUNCT
ftr-351	561	37	for	for	ADP
ftr-351	561	38	the	the	DET
ftr-351	561	39	purpose	purpose	NOUN
ftr-351	561	40	of	of	ADP
ftr-351	561	41	computing	compute	VERB
ftr-351	561	42	profits	profit	NOUN
ftr-351	561	43	from	from	ADP
ftr-351	561	44	business	business	NOUN
ftr-351	561	45	carried	carry	VERB
ftr-351	561	46	on	on	ADP
ftr-351	561	47	in	in	ADP
ftr-351	561	48	its	its	PRON
ftr-351	561	49	territory	territory	NOUN
ftr-351	561	50	,	,	PUNCT
ftr-351	561	51	may	may	AUX
ftr-351	561	52	take	take	VERB
ftr-351	561	53	into	into	ADP
ftr-351	561	54	account	account	NOUN
ftr-351	561	55	no	no	PRON
ftr-351	561	56	more	more	ADJ
ftr-351	561	57	than	than	ADP
ftr-351	561	58	the	the	DET
ftr-351	561	59	expenditure	expenditure	NOUN
ftr-351	561	60	laid	lay	VERB
ftr-351	561	61	out	out	ADP
ftr-351	561	62	in	in	ADP
ftr-351	561	63	its	its	PRON
ftr-351	561	64	own	own	ADJ
ftr-351	561	65	territory	territory	NOUN
ftr-351	561	66	,	,	PUNCT
ftr-351	561	67	so	so	SCONJ
ftr-351	561	68	that	that	SCONJ
ftr-351	561	69	expenditure	expenditure	NOUN
ftr-351	561	70	incurred	incur	VERB
ftr-351	561	71	out	out	ADP
ftr-351	561	72	of	of	ADP
ftr-351	561	73	its	its	PRON
ftr-351	561	74	territory	territory	NOUN
ftr-351	561	75	for	for	ADP
ftr-351	561	76	the	the	DET
ftr-351	561	77	purposes	purpose	NOUN
ftr-351	561	78	of	of	ADP
ftr-351	561	79	the	the	DET
ftr-351	561	80	same	same	ADJ
ftr-351	561	81	business	business	NOUN
ftr-351	561	82	is	be	AUX
ftr-351	561	83	unallowed.135	unallowed.135	NOUN
ftr-351	561	84	moreover	moreover	ADV
ftr-351	561	85	,	,	PUNCT
ftr-351	561	86	there	there	PRON
ftr-351	561	87	are	be	VERB
ftr-351	561	88	some	some	DET
ftr-351	561	89	states	state	NOUN
ftr-351	561	90	which	which	PRON
ftr-351	561	91	give	give	VERB
ftr-351	561	92	non	non	ADJ
ftr-351	561	93	-	-	ADJ
ftr-351	561	94	domiciled	domicile	VERB
ftr-351	561	95	persons	person	NOUN
ftr-351	561	96	no	no	DET
ftr-351	561	97	relief	relief	NOUN
ftr-351	561	98	for	for	ADP
ftr-351	561	99	losses	loss	NOUN
ftr-351	561	100	incurred	incur	VERB
ftr-351	561	101	in	in	ADP
ftr-351	561	102	carrying	carry	VERB
ftr-351	561	103	on	on	ADP
ftr-351	561	104	a	a	DET
ftr-351	561	105	business	business	NOUN
ftr-351	561	106	situated	situate	VERB
ftr-351	561	107	in	in	ADP
ftr-351	561	108	their	their	PRON
ftr-351	561	109	territory	territory	NOUN
ftr-351	561	110	while	while	SCONJ
ftr-351	561	111	they	they	PRON
ftr-351	561	112	give	give	VERB
ftr-351	561	113	different	different	ADJ
ftr-351	561	114	treatment	treatment	NOUN
ftr-351	561	115	to	to	ADP
ftr-351	561	116	persons	person	NOUN
ftr-351	561	117	domiciled	domicile	VERB
ftr-351	561	118	in	in	ADP
ftr-351	561	119	its	its	PRON
ftr-351	561	120	territory	territory	NOUN
ftr-351	561	121	.	.	PUNCT
ftr-351	562	1	finally	finally	ADV
ftr-351	562	2	,	,	PUNCT
ftr-351	562	3	it	it	PRON
ftr-351	562	4	was	be	AUX
ftr-351	562	5	found	find	VERB
ftr-351	562	6	that	that	SCONJ
ftr-351	562	7	some	some	DET
ftr-351	562	8	legislations	legislation	NOUN
ftr-351	562	9	prescribe	prescribe	VERB
ftr-351	562	10	a	a	DET
ftr-351	562	11	notional	notional	ADJ
ftr-351	562	12	method	method	NOUN
ftr-351	562	13	of	of	ADP
ftr-351	562	14	computing	compute	VERB
ftr-351	562	15	the	the	DET
ftr-351	562	16	taxable	taxable	ADJ
ftr-351	562	17	profits	profit	NOUN
ftr-351	562	18	of	of	ADP
ftr-351	562	19	foreign	foreign	ADJ
ftr-351	562	20	transport	transport	NOUN
ftr-351	562	21	businesses	business	NOUN
ftr-351	562	22	.	.	PUNCT
ftr-351	563	1	36	36	NUM
ftr-351	563	2	134	134	NUM
ftr-351	563	3	.	.	PUNCT
ftr-351	563	4	fc	fc	X
ftr-351	563	5	/	/	SYM
ftr-351	563	6	wp4(57	wp4(57	NOUN
ftr-351	563	7	)	)	PUNCT
ftr-351	563	8	2	2	NUM
ftr-351	563	9	(	(	PUNCT
ftr-351	563	10	may	may	PROPN
ftr-351	563	11	10	10	NUM
ftr-351	563	12	,	,	PUNCT
ftr-351	563	13	1957	1957	NUM
ftr-351	563	14	)	)	PUNCT
ftr-351	563	15	,	,	PUNCT
ftr-351	563	16	at	at	ADP
ftr-351	563	17	6	6	NUM
ftr-351	563	18	.	.	PUNCT
ftr-351	564	1	i	i	PRON
ftr-351	564	2	believe	believe	VERB
ftr-351	564	3	that	that	SCONJ
ftr-351	564	4	the	the	DET
ftr-351	564	5	state	state	NOUN
ftr-351	564	6	referred	refer	VERB
ftr-351	564	7	to	to	ADP
ftr-351	564	8	is	be	AUX
ftr-351	564	9	belgium	belgium	NOUN
ftr-351	564	10	.	.	PUNCT
ftr-351	565	1	135	135	NUM
ftr-351	565	2	.	.	PUNCT
ftr-351	566	1	this	this	PRON
ftr-351	566	2	was	be	AUX
ftr-351	566	3	also	also	ADV
ftr-351	566	4	the	the	DET
ftr-351	566	5	reason	reason	NOUN
ftr-351	566	6	for	for	ADP
ftr-351	566	7	what	what	PRON
ftr-351	566	8	is	be	AUX
ftr-351	566	9	now	now	ADV
ftr-351	566	10	article	article	NOUN
ftr-351	566	11	7(3	7(3	NUM
ftr-351	566	12	)	)	PUNCT
ftr-351	566	13	.	.	PUNCT
ftr-351	567	1	136	136	NUM
ftr-351	567	2	.	.	PUNCT
ftr-351	568	1	fc	fc	X
ftr-351	568	2	/	/	SYM
ftr-351	568	3	wp4(57	wp4(57	NOUN
ftr-351	568	4	)	)	PUNCT
ftr-351	568	5	1	1	NUM
ftr-351	568	6	(	(	PUNCT
ftr-351	568	7	jan	jan	PROPN
ftr-351	568	8	.	.	PROPN
ftr-351	568	9	11	11	NUM
ftr-351	568	10	,	,	PUNCT
ftr-351	568	11	1957	1957	NUM
ftr-351	568	12	)	)	PUNCT
ftr-351	568	13	,	,	PUNCT
ftr-351	568	14	at	at	ADP
ftr-351	568	15	6	6	NUM
ftr-351	568	16	.	.	NUM
ftr-351	568	17	36	36	NUM
ftr-351	569	1	[	[	X
ftr-351	569	2	vol	vol	NOUN
ftr-351	569	3	10:1	10:1	NUM
ftr-351	569	4	understanding	understand	VERB
ftr-351	569	5	the	the	DET
ftr-351	569	6	oecd	oecd	PROPN
ftr-351	569	7	model	model	PROPN
ftr-351	569	8	tax	tax	NOUN
ftr-351	569	9	convention	convention	NOUN
ftr-351	569	10	it	it	PRON
ftr-351	569	11	is	be	AUX
ftr-351	569	12	clear	clear	ADJ
ftr-351	569	13	that	that	SCONJ
ftr-351	569	14	in	in	ADP
ftr-351	569	15	practice	practice	NOUN
ftr-351	569	16	discrimination	discrimination	NOUN
ftr-351	569	17	against	against	ADP
ftr-351	569	18	permanent	permanent	ADJ
ftr-351	569	19	establishments	establishment	NOUN
ftr-351	569	20	were	be	AUX
ftr-351	569	21	far	far	ADV
ftr-351	569	22	more	more	ADV
ftr-351	569	23	widespread	widespread	ADJ
ftr-351	569	24	that	that	SCONJ
ftr-351	569	25	discrimination	discrimination	NOUN
ftr-351	569	26	against	against	ADP
ftr-351	569	27	nationals	national	NOUN
ftr-351	569	28	.	.	PUNCT
ftr-351	570	1	the	the	DET
ftr-351	570	2	delegate	delegate	NOUN
ftr-351	570	3	for	for	ADP
ftr-351	570	4	switzerland	switzerland	PROPN
ftr-351	570	5	suggested	suggest	VERB
ftr-351	570	6	drafting	draft	VERB
ftr-351	570	7	the	the	DET
ftr-351	570	8	permanent	permanent	ADJ
ftr-351	570	9	establishment	establishment	NOUN
ftr-351	570	10	provision	provision	NOUN
ftr-351	570	11	in	in	ADP
ftr-351	570	12	terms	term	NOUN
ftr-351	570	13	of	of	ADP
ftr-351	570	14	nationality	nationality	NOUN
ftr-351	570	15	rather	rather	ADV
ftr-351	570	16	than	than	ADP
ftr-351	570	17	a	a	DET
ftr-351	570	18	residence	residence	NOUN
ftr-351	570	19	,	,	PUNCT
ftr-351	570	20	making	make	VERB
ftr-351	570	21	the	the	DET
ftr-351	570	22	comparison	comparison	NOUN
ftr-351	570	23	with	with	ADP
ftr-351	570	24	an	an	DET
ftr-351	570	25	enterprise	enterprise	NOUN
ftr-351	570	26	engaged	engage	VERB
ftr-351	570	27	in	in	ADP
ftr-351	570	28	the	the	DET
ftr-351	570	29	like	like	ADJ
ftr-351	570	30	business	business	NOUN
ftr-351	570	31	and	and	CCONJ
ftr-351	570	32	possessing	possess	VERB
ftr-351	570	33	the	the	DET
ftr-351	570	34	nationality	nationality	NOUN
ftr-351	570	35	of	of	ADP
ftr-351	570	36	that	that	DET
ftr-351	570	37	other	other	ADJ
ftr-351	570	38	contracting	contracting	NOUN
ftr-351	570	39	party	party	NOUN
ftr-351	570	40	.	.	PUNCT
ftr-351	571	1	'37	'37	NUM
ftr-351	571	2	working	working	PROPN
ftr-351	571	3	party	party	NOUN
ftr-351	571	4	4	4	NUM
ftr-351	571	5	rightly	rightly	ADV
ftr-351	571	6	disagreed	disagree	VERB
ftr-351	571	7	saying	say	VERB
ftr-351	571	8	that	that	SCONJ
ftr-351	571	9	it	it	PRON
ftr-351	571	10	had	have	VERB
ftr-351	571	11	nothing	nothing	PRON
ftr-351	571	12	to	to	PART
ftr-351	571	13	do	do	VERB
ftr-351	571	14	with	with	ADP
ftr-351	571	15	nationality	nationality	NOUN
ftr-351	571	16	.	.	PUNCT
ftr-351	571	17	'	'	PUNCT
ftr-351	572	1	but	but	CCONJ
ftr-351	572	2	this	this	DET
ftr-351	572	3	debate	debate	NOUN
ftr-351	572	4	is	be	AUX
ftr-351	572	5	the	the	DET
ftr-351	572	6	reason	reason	NOUN
ftr-351	572	7	for	for	SCONJ
ftr-351	572	8	the	the	DET
ftr-351	572	9	commentary	commentary	NOUN
ftr-351	572	10	still	still	ADV
ftr-351	572	11	saying	say	VERB
ftr-351	572	12	what	what	PRON
ftr-351	572	13	seems	seem	VERB
ftr-351	572	14	to	to	PART
ftr-351	572	15	be	be	AUX
ftr-351	572	16	obvious	obvious	ADJ
ftr-351	572	17	:	:	PUNCT
ftr-351	572	18	strictly	strictly	ADV
ftr-351	572	19	speaking	speak	VERB
ftr-351	572	20	,	,	PUNCT
ftr-351	572	21	the	the	DET
ftr-351	572	22	type	type	NOUN
ftr-351	572	23	of	of	ADP
ftr-351	572	24	discrimination	discrimination	NOUN
ftr-351	572	25	which	which	PRON
ftr-351	572	26	this	this	DET
ftr-351	572	27	paragraph	paragraph	NOUN
ftr-351	572	28	is	be	AUX
ftr-351	572	29	designed	design	VERB
ftr-351	572	30	to	to	PART
ftr-351	572	31	end	end	VERB
ftr-351	572	32	is	be	AUX
ftr-351	572	33	discrimination	discrimination	NOUN
ftr-351	572	34	based	base	VERB
ftr-351	572	35	not	not	PART
ftr-351	572	36	on	on	ADP
ftr-351	572	37	nationality	nationality	NOUN
ftr-351	572	38	,	,	PUNCT
ftr-351	572	39	but	but	CCONJ
ftr-351	572	40	on	on	ADP
ftr-351	572	41	the	the	DET
ftr-351	572	42	actual	actual	ADJ
ftr-351	572	43	situs	situs	NOUN
ftr-351	572	44	of	of	ADP
ftr-351	572	45	an	an	DET
ftr-351	572	46	enterprise.13	enterprise.13	NOUN
ftr-351	572	47	9	9	NUM
ftr-351	572	48	g.	g.	NOUN
ftr-351	572	49	enterprise	enterprise	NOUN
ftr-351	572	50	the	the	DET
ftr-351	572	51	term	term	NOUN
ftr-351	572	52	enterprise	enterprise	NOUN
ftr-351	572	53	is	be	AUX
ftr-351	572	54	used	use	VERB
ftr-351	572	55	in	in	ADP
ftr-351	572	56	the	the	DET
ftr-351	572	57	legal	legal	ADJ
ftr-351	572	58	,	,	PUNCT
ftr-351	572	59	and	and	CCONJ
ftr-351	572	60	consequently	consequently	ADV
ftr-351	572	61	the	the	DET
ftr-351	572	62	tax	tax	NOUN
ftr-351	572	63	,	,	PUNCT
ftr-351	572	64	systems	system	NOUN
ftr-351	572	65	of	of	ADP
ftr-351	572	66	civil	civil	ADJ
ftr-351	572	67	law	law	NOUN
ftr-351	572	68	countries	country	NOUN
ftr-351	572	69	,	,	PUNCT
ftr-351	572	70	and	and	CCONJ
ftr-351	572	71	is	be	AUX
ftr-351	572	72	a	a	DET
ftr-351	572	73	term	term	NOUN
ftr-351	572	74	derived	derive	VERB
ftr-351	572	75	from	from	ADP
ftr-351	572	76	economics	economic	NOUN
ftr-351	572	77	.	.	PUNCT
ftr-351	573	1	the	the	DET
ftr-351	573	2	model	model	NOUN
ftr-351	573	3	today	today	NOUN
ftr-351	573	4	uses	use	VERB
ftr-351	573	5	the	the	DET
ftr-351	573	6	word	word	NOUN
ftr-351	573	7	in	in	ADP
ftr-351	573	8	several	several	ADJ
ftr-351	573	9	different	different	ADJ
ftr-351	573	10	senses	sense	NOUN
ftr-351	573	11	.	.	PUNCT
ftr-351	574	1	in	in	ADP
ftr-351	574	2	french	french	ADJ
ftr-351	574	3	,	,	PUNCT
ftr-351	574	4	enterprise	enterprise	NOUN
ftr-351	574	5	can	can	AUX
ftr-351	574	6	mean	mean	VERB
ftr-351	574	7	either	either	CCONJ
ftr-351	574	8	the	the	DET
ftr-351	574	9	person	person	NOUN
ftr-351	574	10	or	or	CCONJ
ftr-351	574	11	the	the	DET
ftr-351	574	12	activity	activity	NOUN
ftr-351	574	13	depending	depend	VERB
ftr-351	574	14	on	on	ADP
ftr-351	574	15	the	the	DET
ftr-351	574	16	context	context	NOUN
ftr-351	574	17	:	:	PUNCT
ftr-351	574	18	this	this	PRON
ftr-351	574	19	accounts	account	VERB
ftr-351	574	20	for	for	ADP
ftr-351	574	21	the	the	DET
ftr-351	574	22	use	use	NOUN
ftr-351	574	23	of	of	ADP
ftr-351	574	24	both	both	DET
ftr-351	574	25	meanings	meaning	NOUN
ftr-351	574	26	in	in	ADP
ftr-351	574	27	the	the	DET
ftr-351	574	28	english	english	ADJ
ftr-351	574	29	version	version	NOUN
ftr-351	574	30	of	of	ADP
ftr-351	574	31	the	the	DET
ftr-351	574	32	model	model	NOUN
ftr-351	574	33	which	which	PRON
ftr-351	574	34	makes	make	VERB
ftr-351	574	35	it	it	PRON
ftr-351	574	36	difficult	difficult	ADJ
ftr-351	574	37	to	to	PART
ftr-351	574	38	understand	understand	VERB
ftr-351	574	39	as	as	SCONJ
ftr-351	574	40	this	this	PRON
ftr-351	574	41	is	be	AUX
ftr-351	574	42	not	not	PART
ftr-351	574	43	normal	normal	ADJ
ftr-351	574	44	english	english	ADJ
ftr-351	574	45	usage.1	usage.1	PROPN
ftr-351	574	46	the	the	DET
ftr-351	574	47	us	us	PROPN
ftr-351	574	48	model	model	NOUN
ftr-351	574	49	avoids	avoid	VERB
ftr-351	574	50	this	this	DET
ftr-351	574	51	problem	problem	NOUN
ftr-351	574	52	by	by	ADP
ftr-351	574	53	referring	refer	VERB
ftr-351	574	54	in	in	ADP
ftr-351	574	55	article	article	NOUN
ftr-351	574	56	7	7	NUM
ftr-351	574	57	to	to	ADP
ftr-351	574	58	the	the	DET
ftr-351	574	59	"	"	PUNCT
ftr-351	574	60	business	business	NOUN
ftr-351	574	61	profits	profit	NOUN
ftr-351	574	62	of	of	ADP
ftr-351	574	63	an	an	DET
ftr-351	574	64	enterprise	enterprise	NOUN
ftr-351	574	65	,	,	PUNCT
ftr-351	574	66	"	"	PUNCT
ftr-351	574	67	where	where	SCONJ
ftr-351	574	68	"	"	PUNCT
ftr-351	574	69	enterprise	enterprise	NOUN
ftr-351	574	70	"	"	PUNCT
ftr-351	574	71	refers	refer	VERB
ftr-351	574	72	to	to	ADP
ftr-351	574	73	the	the	DET
ftr-351	574	74	taxpayer	taxpayer	NOUN
ftr-351	574	75	.	.	PUNCT
ftr-351	575	1	there	there	PRON
ftr-351	575	2	are	be	VERB
ftr-351	575	3	other	other	ADJ
ftr-351	575	4	difficulties	difficulty	NOUN
ftr-351	575	5	with	with	ADP
ftr-351	575	6	the	the	DET
ftr-351	575	7	english	english	PROPN
ftr-351	575	8	in	in	ADP
ftr-351	575	9	the	the	DET
ftr-351	575	10	definition	definition	NOUN
ftr-351	575	11	of	of	ADP
ftr-351	575	12	permanent	permanent	ADJ
ftr-351	575	13	establishment	establishment	NOUN
ftr-351	575	14	in	in	ADP
ftr-351	575	15	article	article	NOUN
ftr-351	575	16	5	5	NUM
ftr-351	575	17	:	:	PUNCT
ftr-351	575	18	"	"	PUNCT
ftr-351	575	19	...	...	PUNCT
ftr-351	575	20	a	a	DET
ftr-351	575	21	fixed	fix	VERB
ftr-351	575	22	place	place	NOUN
ftr-351	575	23	of	of	ADP
ftr-351	575	24	business	business	NOUN
ftr-351	575	25	through	through	ADP
ftr-351	575	26	which	which	PRON
ftr-351	575	27	the	the	DET
ftr-351	575	28	business	business	NOUN
ftr-351	575	29	of	of	ADP
ftr-351	575	30	an	an	DET
ftr-351	575	31	enterprise	enterprise	NOUN
ftr-351	575	32	is	be	AUX
ftr-351	575	33	wholly	wholly	ADV
ftr-351	575	34	or	or	CCONJ
ftr-351	575	35	partly	partly	ADV
ftr-351	575	36	carried	carry	VERB
ftr-351	575	37	on	on	ADP
ftr-351	575	38	.	.	PUNCT
ftr-351	575	39	"	"	PUNCT
ftr-351	576	1	the	the	DET
ftr-351	576	2	french	french	ADJ
ftr-351	576	3	version	version	NOUN
ftr-351	576	4	of	of	ADP
ftr-351	576	5	"	"	PUNCT
ftr-351	576	6	...	...	PUNCT
ftr-351	576	7	une	une	PROPN
ftr-351	576	8	installation	installation	NOUN
ftr-351	576	9	fixe	fixe	PROPN
ftr-351	576	10	d'affaires	d'affaires	PROPN
ftr-351	576	11	par	par	PROPN
ftr-351	576	12	l'intermidiaire	l'intermidiaire	PROPN
ftr-351	576	13	de	de	X
ftr-351	576	14	laquelle	laquelle	PROPN
ftr-351	576	15	une	une	PROPN
ftr-351	576	16	entreprise	entreprise	PROPN
ftr-351	576	17	exerce	exerce	PROPN
ftr-351	576	18	tout	tout	PROPN
ftr-351	576	19	ou	ou	X
ftr-351	576	20	partie	partie	PROPN
ftr-351	576	21	de	de	PROPN
ftr-351	576	22	son	son	PROPN
ftr-351	576	23	activitd	activitd	PROPN
ftr-351	576	24	"	"	PUNCT
ftr-351	576	25	(	(	PUNCT
ftr-351	576	26	meaning	meaning	NOUN
ftr-351	576	27	,	,	PUNCT
ftr-351	576	28	a	a	DET
ftr-351	576	29	fixed	fix	VERB
ftr-351	576	30	place	place	NOUN
ftr-351	576	31	of	of	ADP
ftr-351	576	32	business	business	NOUN
ftr-351	576	33	through	through	ADP
ftr-351	576	34	which	which	PRON
ftr-351	576	35	the	the	DET
ftr-351	576	36	enterprise	enterprise	NOUN
ftr-351	576	37	carries	carry	VERB
ftr-351	576	38	on	on	ADP
ftr-351	576	39	all	all	PRON
ftr-351	576	40	or	or	CCONJ
ftr-351	576	41	part	part	NOUN
ftr-351	576	42	of	of	ADP
ftr-351	576	43	its	its	PRON
ftr-351	576	44	activities	activity	NOUN
ftr-351	576	45	)	)	PUNCT
ftr-351	576	46	,	,	PUNCT
ftr-351	576	47	is	be	AUX
ftr-351	576	48	much	much	ADV
ftr-351	576	49	clearer	clear	ADJ
ftr-351	576	50	than	than	ADP
ftr-351	576	51	the	the	DET
ftr-351	576	52	english	english	PROPN
ftr-351	576	53	.	.	PUNCT
ftr-351	577	1	article	article	NOUN
ftr-351	577	2	7	7	NUM
ftr-351	577	3	,	,	PUNCT
ftr-351	577	4	the	the	DET
ftr-351	577	5	business	business	NOUN
ftr-351	577	6	profits	profit	NOUN
ftr-351	577	7	article	article	NOUN
ftr-351	577	8	,	,	PUNCT
ftr-351	577	9	read	read	VERB
ftr-351	577	10	with	with	ADP
ftr-351	577	11	the	the	DET
ftr-351	577	12	definition	definition	NOUN
ftr-351	577	13	of	of	ADP
ftr-351	577	14	"	"	PUNCT
ftr-351	577	15	enterprise	enterprise	NOUN
ftr-351	577	16	of	of	ADP
ftr-351	577	17	a	a	DET
ftr-351	577	18	contracting	contracting	NOUN
ftr-351	577	19	state	state	NOUN
ftr-351	577	20	"	"	PUNCT
ftr-351	577	21	is	be	AUX
ftr-351	577	22	also	also	ADV
ftr-351	577	23	clearer	clear	ADJ
ftr-351	577	24	in	in	ADP
ftr-351	577	25	french	french	ADJ
ftr-351	577	26	:	:	PUNCT
ftr-351	577	27	"	"	PUNCT
ftr-351	577	28	les	les	X
ftr-351	577	29	bindfices	bindfice	NOUN
ftr-351	577	30	[	[	X
ftr-351	577	31	d'une	d'une	PROPN
ftr-351	577	32	entreprise	entreprise	NOUN
ftr-351	577	33	exploitle	exploitle	PROPN
ftr-351	577	34	par	par	PROPN
ftr-351	577	35	un	un	PROPN
ftr-351	577	36	risident	risident	VERB
ftr-351	577	37	d'un	d'un	PROPN
ftr-351	577	38	etat	etat	PROPN
ftr-351	577	39	contractant	contractant	PROPN
ftr-351	577	40	]	]	PUNCT
ftr-351	577	41	ne	ne	X
ftr-351	577	42	sont	sont	PROPN
ftr-351	577	43	imposables	imposable	NOUN
ftr-351	577	44	que	que	PROPN
ftr-351	577	45	dans	dans	PROPN
ftr-351	577	46	cet	cet	PROPN
ftr-351	577	47	etat	etat	PROPN
ftr-351	577	48	,	,	PUNCT
ftr-351	577	49	a	a	DET
ftr-351	577	50	moins	moins	X
ftr-351	577	51	que	que	X
ftr-351	577	52	l'entreprise	l'entreprise	PROPN
ftr-351	577	53	137	137	NUM
ftr-351	577	54	.	.	PUNCT
ftr-351	578	1	fc	fc	PROPN
ftr-351	578	2	/	/	SYM
ftr-351	578	3	m(57	m(57	PROPN
ftr-351	578	4	)	)	PUNCT
ftr-351	578	5	3	3	NUM
ftr-351	578	6	(	(	PUNCT
ftr-351	578	7	nov	nov	PROPN
ftr-351	578	8	.	.	PROPN
ftr-351	578	9	5	5	NUM
ftr-351	578	10	,	,	PUNCT
ftr-351	578	11	1957	1957	NUM
ftr-351	578	12	)	)	PUNCT
ftr-351	578	13	,	,	PUNCT
ftr-351	578	14	at	at	ADP
ftr-351	578	15	7	7	NUM
ftr-351	578	16	.	.	NUM
ftr-351	578	17	138	138	NUM
ftr-351	578	18	.	.	PUNCT
ftr-351	578	19	fc	fc	PROPN
ftr-351	578	20	/	/	SYM
ftr-351	578	21	wp4(57	wp4(57	NOUN
ftr-351	578	22	)	)	PUNCT
ftr-351	578	23	4	4	NUM
ftr-351	578	24	(	(	PUNCT
ftr-351	578	25	7	7	NUM
ftr-351	578	26	nov	nov	NOUN
ftr-351	578	27	.	.	PROPN
ftr-351	578	28	7	7	NUM
ftr-351	578	29	,	,	PUNCT
ftr-351	578	30	1957	1957	NUM
ftr-351	578	31	)	)	PUNCT
ftr-351	578	32	,	,	PUNCT
ftr-351	578	33	at	at	ADP
ftr-351	578	34	2	2	NUM
ftr-351	578	35	.	.	NOUN
ftr-351	578	36	139	139	NUM
ftr-351	578	37	.	.	PUNCT
ftr-351	579	1	article	article	NOUN
ftr-351	579	2	24	24	NUM
ftr-351	579	3	comm	comm	NOUN
ftr-351	579	4	1	1	NUM
ftr-351	579	5	33	33	NUM
ftr-351	579	6	,	,	PUNCT
ftr-351	579	7	originally	originally	ADV
ftr-351	579	8	fc	fc	X
ftr-351	579	9	/	/	SYM
ftr-351	579	10	wp4(57	wp4(57	NOUN
ftr-351	579	11	)	)	PUNCT
ftr-351	579	12	3	3	NUM
ftr-351	579	13	(	(	PUNCT
ftr-351	579	14	sep	sep	PROPN
ftr-351	579	15	.	.	PROPN
ftr-351	579	16	13	13	NUM
ftr-351	579	17	,	,	PUNCT
ftr-351	579	18	1957	1957	NUM
ftr-351	579	19	)	)	PUNCT
ftr-351	579	20	at	at	ADP
ftr-351	579	21	11	11	NUM
ftr-351	579	22	in	in	ADP
ftr-351	579	23	an	an	DET
ftr-351	579	24	interpretative	interpretative	ADJ
ftr-351	579	25	note	note	NOUN
ftr-351	579	26	that	that	SCONJ
ftr-351	579	27	"	"	PUNCT
ftr-351	579	28	nationality	nationality	NOUN
ftr-351	579	29	plays	play	VERB
ftr-351	579	30	no	no	DET
ftr-351	579	31	part	part	NOUN
ftr-351	579	32	in	in	ADP
ftr-351	579	33	this	this	DET
ftr-351	579	34	type	type	NOUN
ftr-351	579	35	of	of	ADP
ftr-351	579	36	discrimination	discrimination	NOUN
ftr-351	579	37	;	;	PUNCT
ftr-351	579	38	"	"	PUNCT
ftr-351	579	39	original	original	ADJ
ftr-351	579	40	version	version	NOUN
ftr-351	579	41	of	of	ADP
ftr-351	579	42	the	the	DET
ftr-351	579	43	commentary	commentary	NOUN
ftr-351	579	44	at	at	ADP
ftr-351	579	45	fc	fc	PROPN
ftr-351	579	46	/	/	SYM
ftr-351	579	47	wp4(58	wp4(58	ADJ
ftr-351	579	48	)	)	PUNCT
ftr-351	579	49	1	1	NUM
ftr-351	579	50	(	(	PUNCT
ftr-351	579	51	19	19	NUM
ftr-351	579	52	feb	feb	NOUN
ftr-351	579	53	.	.	PROPN
ftr-351	579	54	19	19	NUM
ftr-351	579	55	,	,	PUNCT
ftr-351	579	56	1958	1958	NUM
ftr-351	579	57	)	)	PUNCT
ftr-351	579	58	at	at	ADP
ftr-351	579	59	7	7	NUM
ftr-351	579	60	.	.	NOUN
ftr-351	579	61	140	140	NUM
ftr-351	579	62	.	.	PUNCT
ftr-351	580	1	see	see	VERB
ftr-351	580	2	k.	k.	PROPN
ftr-351	580	3	van	van	PROPN
ftr-351	580	4	raad	raad	PROPN
ftr-351	580	5	,	,	PUNCT
ftr-351	580	6	"	"	PUNCT
ftr-351	580	7	the	the	DET
ftr-351	580	8	term	term	NOUN
ftr-351	580	9	'	'	PART
ftr-351	580	10	enterprise	enterprise	NOUN
ftr-351	580	11	'	'	PUNCT
ftr-351	580	12	in	in	ADP
ftr-351	580	13	the	the	DET
ftr-351	580	14	model	model	NOUN
ftr-351	580	15	double	double	ADJ
ftr-351	580	16	taxation	taxation	NOUN
ftr-351	580	17	conventions	convention	NOUN
ftr-351	580	18	-	-	PUNCT
ftr-351	580	19	seventy	seventy	NUM
ftr-351	580	20	years	year	NOUN
ftr-351	580	21	of	of	ADP
ftr-351	580	22	confusion	confusion	NOUN
ftr-351	580	23	"	"	PUNCT
ftr-351	580	24	in	in	ADP
ftr-351	580	25	essays	essay	NOUN
ftr-351	580	26	in	in	ADP
ftr-351	580	27	international	international	ADJ
ftr-351	580	28	taxation	taxation	NOUN
ftr-351	580	29	,	,	PUNCT
ftr-351	580	30	festschrift	festschrift	NOUN
ftr-351	580	31	for	for	ADP
ftr-351	580	32	sidney	sidney	NOUN
ftr-351	580	33	i	i	PRON
ftr-351	580	34	roberts	roberts	PROPN
ftr-351	580	35	(	(	PUNCT
ftr-351	580	36	kluwer	kluwer	PROPN
ftr-351	580	37	,	,	PUNCT
ftr-351	580	38	deventer	deventer	NOUN
ftr-351	580	39	,	,	PUNCT
ftr-351	580	40	1993	1993	NUM
ftr-351	580	41	)	)	PUNCT
ftr-351	580	42	at	at	ADP
ftr-351	580	43	317	317	NUM
ftr-351	580	44	;	;	PUNCT
ftr-351	580	45	intertax	intertax	NOUN
ftr-351	580	46	,	,	PUNCT
ftr-351	580	47	1994/11	1994/11	NUM
ftr-351	580	48	p.	p.	NOUN
ftr-351	580	49	491	491	NUM
ftr-351	580	50	.	.	PUNCT
ftr-351	581	1	he	he	PRON
ftr-351	581	2	lists	list	VERB
ftr-351	581	3	examples	example	NOUN
ftr-351	581	4	of	of	ADP
ftr-351	581	5	the	the	DET
ftr-351	581	6	model	model	NOUN
ftr-351	581	7	using	use	VERB
ftr-351	581	8	enterprise	enterprise	NOUN
ftr-351	581	9	in	in	ADP
ftr-351	581	10	the	the	DET
ftr-351	581	11	sense	sense	NOUN
ftr-351	581	12	of	of	ADP
ftr-351	581	13	the	the	DET
ftr-351	581	14	person	person	NOUN
ftr-351	581	15	,	,	PUNCT
ftr-351	581	16	and	and	CCONJ
ftr-351	581	17	in	in	ADP
ftr-351	581	18	the	the	DET
ftr-351	581	19	sense	sense	NOUN
ftr-351	581	20	of	of	ADP
ftr-351	581	21	the	the	DET
ftr-351	581	22	business	business	NOUN
ftr-351	581	23	,	,	PUNCT
ftr-351	581	24	and	and	CCONJ
ftr-351	581	25	those	those	PRON
ftr-351	581	26	that	that	PRON
ftr-351	581	27	could	could	AUX
ftr-351	581	28	mean	mean	VERB
ftr-351	581	29	either	either	ADV
ftr-351	581	30	.	.	PUNCT
ftr-351	582	1	2009	2009	NUM
ftr-351	582	2	]	]	PUNCT
ftr-351	582	3	37	37	NUM
ftr-351	582	4	florida	florida	PROPN
ftr-351	582	5	tax	tax	PROPN
ftr-351	582	6	review	review	PROPN
ftr-351	582	7	n'exerce	n'exerce	PROPN
ftr-351	582	8	son	son	NOUN
ftr-351	582	9	activit6	activit6	PROPN
ftr-351	582	10	dans	dans	PROPN
ftr-351	582	11	l'autre	l'autre	PROPN
ftr-351	582	12	etat	etat	PROPN
ftr-351	582	13	contractant	contractant	PROPN
ftr-351	582	14	par	par	PROPN
ftr-351	582	15	l'intermidiaire	l'intermidiaire	PROPN
ftr-351	582	16	d'un	d'un	PROPN
ftr-351	582	17	itablissement	itablissement	PROPN
ftr-351	582	18	stable	stable	ADJ
ftr-351	582	19	qui	qui	X
ftr-351	582	20	y	y	PROPN
ftr-351	582	21	est	est	PROPN
ftr-351	582	22	situd	situd	PROPN
ftr-351	582	23	"	"	PUNCT
ftr-351	582	24	(	(	PUNCT
ftr-351	582	25	meaning	meaning	NOUN
ftr-351	582	26	,	,	PUNCT
ftr-351	582	27	the	the	DET
ftr-351	582	28	profits	profit	NOUN
ftr-351	582	29	of	of	ADP
ftr-351	582	30	an	an	DET
ftr-351	582	31	enterprise	enterprise	NOUN
ftr-351	582	32	[	[	X
ftr-351	582	33	carried	carry	VERB
ftr-351	582	34	on	on	ADP
ftr-351	582	35	by	by	ADP
ftr-351	582	36	a	a	DET
ftr-351	582	37	resident	resident	NOUN
ftr-351	582	38	of	of	ADP
ftr-351	582	39	a	a	DET
ftr-351	582	40	contracting	contracting	NOUN
ftr-351	582	41	state	state	NOUN
ftr-351	582	42	]	]	PUNCT
ftr-351	582	43	shall	shall	AUX
ftr-351	582	44	be	be	AUX
ftr-351	582	45	taxable	taxable	ADJ
ftr-351	582	46	only	only	ADV
ftr-351	582	47	in	in	ADP
ftr-351	582	48	that	that	DET
ftr-351	582	49	state	state	NOUN
ftr-351	582	50	unless	unless	SCONJ
ftr-351	582	51	the	the	DET
ftr-351	582	52	enterprise	enterprise	NOUN
ftr-351	582	53	carries	carry	VERB
ftr-351	582	54	on	on	ADP
ftr-351	582	55	its	its	PRON
ftr-351	582	56	activities	activity	NOUN
ftr-351	582	57	in	in	ADP
ftr-351	582	58	the	the	DET
ftr-351	582	59	other	other	ADJ
ftr-351	582	60	state	state	NOUN
ftr-351	582	61	through	through	ADP
ftr-351	582	62	a	a	DET
ftr-351	582	63	permanent	permanent	ADJ
ftr-351	582	64	establishment	establishment	NOUN
ftr-351	582	65	)	)	PUNCT
ftr-351	582	66	,	,	PUNCT
ftr-351	582	67	compared	compare	VERB
ftr-351	582	68	to	to	ADP
ftr-351	582	69	the	the	DET
ftr-351	582	70	english	english	PROPN
ftr-351	582	71	"	"	PUNCT
ftr-351	582	72	...	...	PUNCT
ftr-351	582	73	unless	unless	SCONJ
ftr-351	582	74	the	the	DET
ftr-351	582	75	enterprise	enterprise	NOUN
ftr-351	582	76	carries	carry	VERB
ftr-351	582	77	on	on	ADP
ftr-351	582	78	business	business	NOUN
ftr-351	582	79	in	in	ADP
ftr-351	582	80	the	the	DET
ftr-351	582	81	other	other	ADJ
ftr-351	582	82	state	state	NOUN
ftr-351	582	83	....	....	PUNCT
ftr-351	583	1	"41	"41	PROPN
ftr-351	583	2	one	one	PRON
ftr-351	583	3	can	can	AUX
ftr-351	583	4	see	see	VERB
ftr-351	583	5	the	the	DET
ftr-351	583	6	seeds	seed	NOUN
ftr-351	583	7	of	of	ADP
ftr-351	583	8	the	the	DET
ftr-351	583	9	problem	problem	NOUN
ftr-351	583	10	in	in	ADP
ftr-351	583	11	the	the	DET
ftr-351	583	12	discussions	discussion	NOUN
ftr-351	583	13	on	on	ADP
ftr-351	583	14	the	the	DET
ftr-351	583	15	permanent	permanent	ADJ
ftr-351	583	16	establishment	establishment	NOUN
ftr-351	583	17	non	non	ADJ
ftr-351	583	18	-	-	ADJ
ftr-351	583	19	discrimination	discrimination	ADJ
ftr-351	583	20	provision	provision	NOUN
ftr-351	583	21	.	.	PUNCT
ftr-351	584	1	the	the	DET
ftr-351	584	2	draft	draft	NOUN
ftr-351	584	3	was	be	AUX
ftr-351	584	4	originally	originally	ADV
ftr-351	584	5	in	in	ADP
ftr-351	584	6	terms	term	NOUN
ftr-351	584	7	of	of	ADP
ftr-351	584	8	an	an	DET
ftr-351	584	9	operator	operator	NOUN
ftr-351	584	10	(	(	PUNCT
ftr-351	584	11	entrepreneur	entrepreneur	NOUN
ftr-351	584	12	):	):	PUNCT
ftr-351	584	13	profits	profit	NOUN
ftr-351	584	14	which	which	PRON
ftr-351	584	15	an	an	DET
ftr-351	584	16	operator	operator	NOUN
ftr-351	584	17	[	[	X
ftr-351	584	18	in	in	ADP
ftr-351	584	19	the	the	DET
ftr-351	584	20	original	original	ADJ
ftr-351	584	21	french	french	ADJ
ftr-351	584	22	version	version	NOUN
ftr-351	584	23	les	les	X
ftr-351	584	24	entrepreneurs	entrepreneur	NOUN
ftr-351	584	25	]	]	X
ftr-351	584	26	domicile[d	domicile[d	PROPN
ftr-351	584	27	]	]	PUNCT
ftr-351	584	28	or	or	CCONJ
ftr-351	584	29	established	establish	VERB
ftr-351	584	30	in	in	ADP
ftr-351	584	31	a	a	DET
ftr-351	584	32	member	member	NOUN
ftr-351	584	33	country	country	NOUN
ftr-351	584	34	of	of	ADP
ftr-351	584	35	the	the	DET
ftr-351	584	36	oeec	oeec	NOUN
ftr-351	584	37	through	through	ADP
ftr-351	584	38	a	a	DET
ftr-351	584	39	permanent	permanent	ADJ
ftr-351	584	40	establishment	establishment	NOUN
ftr-351	584	41	situated	situate	VERB
ftr-351	584	42	therein	therein	ADV
ftr-351	584	43	shall	shall	AUX
ftr-351	584	44	not	not	PART
ftr-351	584	45	be	be	AUX
ftr-351	584	46	less	less	ADV
ftr-351	584	47	favourably	favourably	ADV
ftr-351	584	48	computed	compute	VERB
ftr-351	584	49	by	by	ADP
ftr-351	584	50	the	the	DET
ftr-351	584	51	latter	latter	ADJ
ftr-351	584	52	member	member	NOUN
ftr-351	584	53	country	country	NOUN
ftr-351	584	54	than	than	ADP
ftr-351	584	55	similar	similar	ADJ
ftr-351	584	56	profits	profit	NOUN
ftr-351	584	57	obtained	obtain	VERB
ftr-351	584	58	by	by	ADP
ftr-351	584	59	an	an	DET
ftr-351	584	60	142	142	NUM
ftr-351	584	61	operator	operator	NOUN
ftr-351	584	62	established	establish	VERB
ftr-351	584	63	or	or	CCONJ
ftr-351	584	64	domiciled	domicile	VERB
ftr-351	584	65	in	in	ADP
ftr-351	584	66	its	its	PRON
ftr-351	584	67	own	own	ADJ
ftr-351	584	68	territory	territory	NOUN
ftr-351	584	69	.	.	PUNCT
ftr-351	585	1	the	the	DET
ftr-351	585	2	fiscal	fiscal	ADJ
ftr-351	585	3	committee	committee	NOUN
ftr-351	585	4	instructed	instruct	VERB
ftr-351	585	5	working	work	VERB
ftr-351	585	6	party	party	NOUN
ftr-351	585	7	4	4	NUM
ftr-351	585	8	to	to	PART
ftr-351	585	9	consider	consider	VERB
ftr-351	585	10	whether	whether	SCONJ
ftr-351	585	11	the	the	DET
ftr-351	585	12	word	word	NOUN
ftr-351	585	13	"	"	PUNCT
ftr-351	585	14	entrepreneur	entrepreneur	NOUN
ftr-351	585	15	"	"	PUNCT
ftr-351	585	16	(	(	PUNCT
ftr-351	585	17	operator	operator	NOUN
ftr-351	585	18	)	)	PUNCT
ftr-351	585	19	should	should	AUX
ftr-351	585	20	not	not	PART
ftr-351	585	21	be	be	AUX
ftr-351	585	22	replaced	replace	VERB
ftr-351	585	23	by	by	ADP
ftr-351	585	24	the	the	DET
ftr-351	585	25	word	word	NOUN
ftr-351	585	26	"	"	PUNCT
ftr-351	585	27	entreprise	entreprise	X
ftr-351	585	28	"	"	PUNCT
ftr-351	585	29	(	(	PUNCT
ftr-351	585	30	enterprise).143	enterprise).143	NOUN
ftr-351	585	31	they	they	PRON
ftr-351	585	32	failed	fail	VERB
ftr-351	585	33	to	to	PART
ftr-351	585	34	take	take	VERB
ftr-351	585	35	the	the	DET
ftr-351	585	36	hint	hint	NOUN
ftr-351	585	37	as	as	SCONJ
ftr-351	585	38	it	it	PRON
ftr-351	585	39	seemed	seem	VERB
ftr-351	585	40	to	to	ADP
ftr-351	585	41	them	they	PRON
ftr-351	585	42	that	that	SCONJ
ftr-351	585	43	the	the	DET
ftr-351	585	44	choice	choice	NOUN
ftr-351	585	45	between	between	ADP
ftr-351	585	46	these	these	DET
ftr-351	585	47	two	two	NUM
ftr-351	585	48	terms	term	NOUN
ftr-351	585	49	should	should	AUX
ftr-351	585	50	depend	depend	VERB
ftr-351	585	51	on	on	ADP
ftr-351	585	52	the	the	DET
ftr-351	585	53	terminology	terminology	NOUN
ftr-351	585	54	used	use	VERB
ftr-351	585	55	in	in	ADP
ftr-351	585	56	the	the	DET
ftr-351	585	57	convention	convention	NOUN
ftr-351	585	58	in	in	ADP
ftr-351	585	59	which	which	PRON
ftr-351	585	60	the	the	DET
ftr-351	585	61	provision	provision	NOUN
ftr-351	585	62	in	in	ADP
ftr-351	585	63	question	question	NOUN
ftr-351	585	64	will	will	AUX
ftr-351	585	65	be	be	AUX
ftr-351	585	66	inserted	insert	VERB
ftr-351	585	67	.	.	PUNCT
ftr-351	586	1	they	they	PRON
ftr-351	586	2	proposed	propose	VERB
ftr-351	586	3	that	that	SCONJ
ftr-351	586	4	the	the	DET
ftr-351	586	5	word	word	NOUN
ftr-351	586	6	"	"	PUNCT
ftr-351	586	7	entrepreneur	entrepreneur	NOUN
ftr-351	586	8	"	"	PUNCT
ftr-351	586	9	should	should	AUX
ftr-351	586	10	be	be	AUX
ftr-351	586	11	maintained	maintain	VERB
ftr-351	586	12	for	for	ADP
ftr-351	586	13	the	the	DET
ftr-351	586	14	time	time	NOUN
ftr-351	586	15	being	being	NOUN
ftr-351	586	16	,	,	PUNCT
ftr-351	586	17	and	and	CCONJ
ftr-351	586	18	observed	observe	VERB
ftr-351	586	19	that	that	SCONJ
ftr-351	586	20	it	it	PRON
ftr-351	586	21	very	very	ADV
ftr-351	586	22	frequently	frequently	ADV
ftr-351	586	23	happens	happen	VERB
ftr-351	586	24	that	that	SCONJ
ftr-351	586	25	it	it	PRON
ftr-351	586	26	is	be	AUX
ftr-351	586	27	not	not	PART
ftr-351	586	28	the	the	DET
ftr-351	586	29	enterprise	enterprise	NOUN
ftr-351	586	30	itself	itself	PRON
ftr-351	586	31	that	that	PRON
ftr-351	586	32	is	be	AUX
ftr-351	586	33	taxed	tax	VERB
ftr-351	586	34	but	but	CCONJ
ftr-351	586	35	the	the	DET
ftr-351	586	36	individual	individual	NOUN
ftr-351	586	37	who	who	PRON
ftr-351	586	38	operates	operate	VERB
ftr-351	586	39	it	it	PRON
ftr-351	586	40	.	.	PUNCT
ftr-351	587	1	the	the	DET
ftr-351	587	2	advantage	advantage	NOUN
ftr-351	587	3	of	of	ADP
ftr-351	587	4	the	the	DET
ftr-351	587	5	word	word	NOUN
ftr-351	587	6	'	'	PUNCT
ftr-351	587	7	entrepreneur	entrepreneur	NOUN
ftr-351	587	8	'	'	PUNCT
ftr-351	587	9	was	be	AUX
ftr-351	587	10	that	that	SCONJ
ftr-351	587	11	it	it	PRON
ftr-351	587	12	applies	apply	VERB
ftr-351	587	13	both	both	PRON
ftr-351	587	14	to	to	ADP
ftr-351	587	15	individuals	individual	NOUN
ftr-351	587	16	and	and	CCONJ
ftr-351	587	17	to	to	ADP
ftr-351	587	18	legal	legal	ADJ
ftr-351	587	19	persons	person	NOUN
ftr-351	587	20	and	and	CCONJ
ftr-351	587	21	taxpayers	taxpayer	NOUN
ftr-351	587	22	assimilated	assimilate	VERB
ftr-351	587	23	thereto.1	thereto.1	NOUN
ftr-351	587	24	"	"	PUNCT
ftr-351	587	25	the	the	DET
ftr-351	587	26	fiscal	fiscal	ADJ
ftr-351	587	27	committee	committee	NOUN
ftr-351	587	28	also	also	ADV
ftr-351	587	29	wanted	want	VERB
ftr-351	587	30	the	the	DET
ftr-351	587	31	provision	provision	NOUN
ftr-351	587	32	to	to	PART
ftr-351	587	33	apply	apply	VERB
ftr-351	587	34	to	to	ADP
ftr-351	587	35	all	all	DET
ftr-351	587	36	taxes	taxis	NOUN
ftr-351	587	37	to	to	PART
ftr-351	587	38	which	which	PRON
ftr-351	587	39	a	a	DET
ftr-351	587	40	permanent	permanent	ADJ
ftr-351	587	41	establishment	establishment	NOUN
ftr-351	587	42	might	might	AUX
ftr-351	587	43	be	be	AUX
ftr-351	587	44	subjected	subject	VERB
ftr-351	587	45	,	,	PUNCT
ftr-351	587	46	which	which	PRON
ftr-351	587	47	resulted	result	VERB
ftr-351	587	48	in	in	ADP
ftr-351	587	49	dropping	drop	VERB
ftr-351	587	50	the	the	DET
ftr-351	587	51	reference	reference	NOUN
ftr-351	587	52	to	to	ADP
ftr-351	587	53	profits	profit	NOUN
ftr-351	587	54	.	.	PUNCT
ftr-351	588	1	14	14	NUM
ftr-351	588	2	5	5	NUM
ftr-351	588	3	the	the	DET
ftr-351	588	4	working	work	VERB
ftr-351	588	5	party	party	NOUN
ftr-351	588	6	's	's	PART
ftr-351	588	7	final	final	ADJ
ftr-351	588	8	version	version	NOUN
ftr-351	588	9	,	,	PUNCT
ftr-351	588	10	which	which	PRON
ftr-351	588	11	still	still	ADV
ftr-351	588	12	used	use	VERB
ftr-351	588	13	entrepreneur	entrepreneur	NOUN
ftr-351	588	14	in	in	ADP
ftr-351	588	15	english	english	PROPN
ftr-351	588	16	,	,	PUNCT
ftr-351	588	17	was	be	AUX
ftr-351	588	18	:	:	PUNCT
ftr-351	588	19	(	(	PUNCT
ftr-351	588	20	4	4	X
ftr-351	588	21	)	)	PUNCT
ftr-351	588	22	the	the	DET
ftr-351	588	23	taxation	taxation	NOUN
ftr-351	588	24	levied	levy	VERB
ftr-351	588	25	by	by	ADP
ftr-351	588	26	any	any	DET
ftr-351	588	27	contracting	contracting	NOUN
ftr-351	588	28	party	party	NOUN
ftr-351	588	29	on	on	ADP
ftr-351	588	30	permanent	permanent	ADJ
ftr-351	588	31	establishments	establishment	NOUN
ftr-351	588	32	situated	situate	VERB
ftr-351	588	33	in	in	ADP
ftr-351	588	34	the	the	DET
ftr-351	588	35	territory	territory	NOUN
ftr-351	588	36	of	of	ADP
ftr-351	588	37	that	that	DET
ftr-351	588	38	contracting	contracting	NOUN
ftr-351	588	39	party	party	NOUN
ftr-351	588	40	and	and	CCONJ
ftr-351	588	41	owned	own	VERB
ftr-351	588	42	by	by	ADP
ftr-351	588	43	an	an	DET
ftr-351	588	44	entrepreneur	entrepreneur	NOUN
ftr-351	588	45	domiciled	domicile	VERB
ftr-351	588	46	or	or	CCONJ
ftr-351	588	47	established	establish	VERB
ftr-351	588	48	in	in	ADP
ftr-351	588	49	the	the	DET
ftr-351	588	50	territory	territory	NOUN
ftr-351	588	51	of	of	ADP
ftr-351	588	52	any	any	DET
ftr-351	588	53	other	other	ADJ
ftr-351	588	54	contracting	contracting	NOUN
ftr-351	588	55	party	party	NOUN
ftr-351	588	56	141	141	NUM
ftr-351	588	57	.	.	PUNCT
ftr-351	589	1	see	see	VERB
ftr-351	589	2	also	also	ADV
ftr-351	589	3	"	"	PUNCT
ftr-351	589	4	does	do	VERB
ftr-351	589	5	'	'	PUNCT
ftr-351	589	6	enterprise	enterprise	NOUN
ftr-351	589	7	'	'	PUNCT
ftr-351	589	8	in	in	ADP
ftr-351	589	9	the	the	DET
ftr-351	589	10	oecd	oecd	PROPN
ftr-351	589	11	model	model	NOUN
ftr-351	589	12	mean	mean	VERB
ftr-351	589	13	'	'	PUNCT
ftr-351	589	14	business	business	NOUN
ftr-351	589	15	'	'	PUNCT
ftr-351	589	16	?	?	PUNCT
ftr-351	589	17	"	"	PUNCT
ftr-351	590	1	(	(	PUNCT
ftr-351	590	2	2006	2006	NUM
ftr-351	590	3	)	)	PUNCT
ftr-351	590	4	60	60	NUM
ftr-351	590	5	bulletin	bulletin	NOUN
ftr-351	590	6	for	for	ADP
ftr-351	590	7	international	international	ADJ
ftr-351	590	8	taxation	taxation	NOUN
ftr-351	590	9	no.12	no.12	NOUN
ftr-351	590	10	p.	p.	NOUN
ftr-351	590	11	476	476	NUM
ftr-351	591	1	(	(	PUNCT
ftr-351	591	2	oecd	oecd	PROPN
ftr-351	591	3	/	/	SYM
ftr-351	591	4	ifa	ifa	PROPN
ftr-351	591	5	seminar	seminar	NOUN
ftr-351	591	6	2006	2006	NUM
ftr-351	591	7	)	)	PUNCT
ftr-351	591	8	.	.	PUNCT
ftr-351	592	1	142	142	NUM
ftr-351	592	2	.	.	PUNCT
ftr-351	592	3	fc	fc	X
ftr-351	592	4	/	/	SYM
ftr-351	592	5	wp4(57	wp4(57	NOUN
ftr-351	592	6	)	)	PUNCT
ftr-351	592	7	1	1	NUM
ftr-351	592	8	(	(	PUNCT
ftr-351	592	9	jan.11	jan.11	ADJ
ftr-351	592	10	,	,	PUNCT
ftr-351	592	11	1957	1957	NUM
ftr-351	592	12	)	)	PUNCT
ftr-351	592	13	at	at	ADP
ftr-351	592	14	7	7	NUM
ftr-351	592	15	.	.	NOUN
ftr-351	592	16	143	143	NUM
ftr-351	592	17	.	.	PUNCT
ftr-351	592	18	fc	fc	PROPN
ftr-351	592	19	/	/	SYM
ftr-351	592	20	m(57	m(57	PROPN
ftr-351	592	21	)	)	PUNCT
ftr-351	592	22	2	2	NUM
ftr-351	592	23	(	(	PUNCT
ftr-351	592	24	jul	jul	PROPN
ftr-351	592	25	.	.	PROPN
ftr-351	592	26	3	3	NUM
ftr-351	592	27	,	,	PUNCT
ftr-351	592	28	1957	1957	NUM
ftr-351	592	29	)	)	PUNCT
ftr-351	592	30	,	,	PUNCT
ftr-351	592	31	at	at	ADP
ftr-351	592	32	4	4	NUM
ftr-351	592	33	.	.	NOUN
ftr-351	592	34	144	144	NUM
ftr-351	592	35	.	.	PUNCT
ftr-351	592	36	fc	fc	PROPN
ftr-351	592	37	/	/	SYM
ftr-351	592	38	wp4(57	wp4(57	NOUN
ftr-351	592	39	)	)	PUNCT
ftr-351	592	40	3	3	NUM
ftr-351	592	41	(	(	PUNCT
ftr-351	592	42	sep.13	sep.13	NOUN
ftr-351	592	43	,	,	PUNCT
ftr-351	592	44	1957	1957	NUM
ftr-351	592	45	)	)	PUNCT
ftr-351	592	46	,	,	PUNCT
ftr-351	592	47	at	at	ADP
ftr-351	592	48	12	12	NUM
ftr-351	592	49	.	.	PUNCT
ftr-351	593	1	145	145	NUM
ftr-351	593	2	.	.	PUNCT
ftr-351	593	3	fc	fc	PROPN
ftr-351	593	4	/	/	SYM
ftr-351	593	5	m(57	m(57	PROPN
ftr-351	593	6	)	)	PUNCT
ftr-351	593	7	2	2	NUM
ftr-351	593	8	(	(	PUNCT
ftr-351	593	9	jul	jul	PROPN
ftr-351	593	10	.	.	PROPN
ftr-351	593	11	3	3	NUM
ftr-351	593	12	,	,	PUNCT
ftr-351	593	13	1957	1957	NUM
ftr-351	593	14	)	)	PUNCT
ftr-351	593	15	,	,	PUNCT
ftr-351	593	16	at	at	ADP
ftr-351	593	17	4	4	NUM
ftr-351	593	18	.	.	NOUN
ftr-351	593	19	38	38	NUM
ftr-351	594	1	[	[	X
ftr-351	594	2	vol	vol	NOUN
ftr-351	594	3	.	.	PUNCT
ftr-351	595	1	10:1	10:1	NUM
ftr-351	595	2	understanding	understand	VERB
ftr-351	595	3	the	the	DET
ftr-351	595	4	oecd	oecd	PROPN
ftr-351	595	5	model	model	PROPN
ftr-351	595	6	tax	tax	NOUN
ftr-351	595	7	convention	convention	NOUN
ftr-351	595	8	shall	shall	AUX
ftr-351	595	9	not	not	PART
ftr-351	595	10	be	be	AUX
ftr-351	595	11	less	less	ADV
ftr-351	595	12	favourable	favourable	ADJ
ftr-351	595	13	than	than	SCONJ
ftr-351	595	14	that	that	PRON
ftr-351	595	15	levied	levy	VERB
ftr-351	595	16	on	on	ADP
ftr-351	595	17	an	an	DET
ftr-351	595	18	entrepreneur	entrepreneur	NOUN
ftr-351	595	19	domiciled	domicile	VERB
ftr-351	595	20	or	or	CCONJ
ftr-351	595	21	established	establish	VERB
ftr-351	595	22	in	in	ADP
ftr-351	595	23	its	its	PRON
ftr-351	595	24	own	own	ADJ
ftr-351	595	25	territory	territory	NOUN
ftr-351	595	26	and	and	CCONJ
ftr-351	595	27	carrying	carry	VERB
ftr-351	595	28	on	on	ADP
ftr-351	595	29	the	the	DET
ftr-351	595	30	same	same	ADJ
ftr-351	595	31	activities	activity	NOUN
ftr-351	595	32	.	.	PUNCT
ftr-351	596	1	the	the	DET
ftr-351	596	2	original	original	ADJ
ftr-351	596	3	draft	draft	NOUN
ftr-351	596	4	of	of	ADP
ftr-351	596	5	the	the	DET
ftr-351	596	6	commentary	commentary	NOUN
ftr-351	596	7	stated	state	VERB
ftr-351	596	8	:	:	PUNCT
ftr-351	596	9	finally	finally	ADV
ftr-351	596	10	,	,	PUNCT
ftr-351	596	11	with	with	ADP
ftr-351	596	12	regard	regard	NOUN
ftr-351	596	13	to	to	ADP
ftr-351	596	14	the	the	DET
ftr-351	596	15	use	use	NOUN
ftr-351	596	16	of	of	ADP
ftr-351	596	17	the	the	DET
ftr-351	596	18	word	word	NOUN
ftr-351	596	19	'	'	PUNCT
ftr-351	596	20	entrepreneur	entrepreneur	NOUN
ftr-351	596	21	'	'	PUNCT
ftr-351	596	22	in	in	ADP
ftr-351	596	23	the	the	DET
ftr-351	596	24	first	first	ADJ
ftr-351	596	25	paragraph	paragraph	NOUN
ftr-351	596	26	of	of	ADP
ftr-351	596	27	paragraph	paragraph	NOUN
ftr-351	596	28	4	4	NUM
ftr-351	596	29	,	,	PUNCT
ftr-351	596	30	the	the	DET
ftr-351	596	31	question	question	NOUN
ftr-351	596	32	was	be	AUX
ftr-351	596	33	raised	raise	VERB
ftr-351	596	34	whether	whether	SCONJ
ftr-351	596	35	it	it	PRON
ftr-351	596	36	would	would	AUX
ftr-351	596	37	not	not	PART
ftr-351	596	38	be	be	AUX
ftr-351	596	39	better	well	ADJ
ftr-351	596	40	to	to	PART
ftr-351	596	41	use	use	VERB
ftr-351	596	42	the	the	DET
ftr-351	596	43	word	word	NOUN
ftr-351	596	44	'	'	PUNCT
ftr-351	596	45	enterprise	enterprise	NOUN
ftr-351	596	46	'	'	PUNCT
ftr-351	596	47	instead	instead	ADV
ftr-351	596	48	.	.	PUNCT
ftr-351	597	1	the	the	DET
ftr-351	597	2	word	word	NOUN
ftr-351	597	3	'	'	PUNCT
ftr-351	597	4	entrepreneur	entrepreneur	NOUN
ftr-351	597	5	'	'	PUNCT
ftr-351	597	6	has	have	AUX
ftr-351	597	7	been	be	AUX
ftr-351	597	8	adopted	adopt	VERB
ftr-351	597	9	become	become	AUX
ftr-351	597	10	it	it	PRON
ftr-351	597	11	has	have	VERB
ftr-351	597	12	the	the	DET
ftr-351	597	13	merit	merit	NOUN
ftr-351	597	14	of	of	ADP
ftr-351	597	15	designating	designate	VERB
ftr-351	597	16	both	both	PRON
ftr-351	597	17	.	.	PUNCT
ftr-351	598	1	14	14	NUM
ftr-351	598	2	6	6	NUM
ftr-351	598	3	the	the	DET
ftr-351	598	4	fiscal	fiscal	ADJ
ftr-351	598	5	committee	committee	NOUN
ftr-351	598	6	,	,	PUNCT
ftr-351	598	7	as	as	SCONJ
ftr-351	598	8	might	might	AUX
ftr-351	598	9	have	have	AUX
ftr-351	598	10	been	be	AUX
ftr-351	598	11	expected	expect	VERB
ftr-351	598	12	from	from	ADP
ftr-351	598	13	their	their	PRON
ftr-351	598	14	earlier	early	ADJ
ftr-351	598	15	comment	comment	NOUN
ftr-351	598	16	,	,	PUNCT
ftr-351	598	17	came	come	VERB
ftr-351	598	18	to	to	ADP
ftr-351	598	19	the	the	DET
ftr-351	598	20	opposite	opposite	ADJ
ftr-351	598	21	conclusion	conclusion	NOUN
ftr-351	598	22	and	and	CCONJ
ftr-351	598	23	changed	change	VERB
ftr-351	598	24	entrepreneur	entrepreneur	NOUN
ftr-351	598	25	to	to	ADP
ftr-351	598	26	enterprise	enterprise	NOUN
ftr-351	598	27	:	:	PUNCT
ftr-351	598	28	finally	finally	ADV
ftr-351	598	29	,	,	PUNCT
ftr-351	598	30	with	with	ADP
ftr-351	598	31	regard	regard	NOUN
ftr-351	598	32	to	to	ADP
ftr-351	598	33	the	the	DET
ftr-351	598	34	use	use	NOUN
ftr-351	598	35	of	of	ADP
ftr-351	598	36	the	the	DET
ftr-351	598	37	word	word	NOUN
ftr-351	598	38	'	'	PUNCT
ftr-351	598	39	enterprise	enterprise	NOUN
ftr-351	598	40	'	'	PUNCT
ftr-351	598	41	in	in	ADP
ftr-351	598	42	the	the	DET
ftr-351	598	43	first	first	ADJ
ftr-351	598	44	sub	sub	NOUN
ftr-351	598	45	-	-	NOUN
ftr-351	598	46	paragraph	paragraph	NOUN
ftr-351	598	47	of	of	ADP
ftr-351	598	48	paragraph	paragraph	NOUN
ftr-351	598	49	4	4	NUM
ftr-351	598	50	,	,	PUNCT
ftr-351	598	51	the	the	DET
ftr-351	598	52	question	question	NOUN
ftr-351	598	53	was	be	AUX
ftr-351	598	54	raised	raise	VERB
ftr-351	598	55	whether	whether	SCONJ
ftr-351	598	56	it	it	PRON
ftr-351	598	57	would	would	AUX
ftr-351	598	58	not	not	PART
ftr-351	598	59	be	be	AUX
ftr-351	598	60	better	well	ADJ
ftr-351	598	61	to	to	PART
ftr-351	598	62	use	use	VERB
ftr-351	598	63	the	the	DET
ftr-351	598	64	word	word	NOUN
ftr-351	598	65	'	'	PUNCT
ftr-351	598	66	entrepreneur	entrepreneur	NOUN
ftr-351	598	67	'	'	PUNCT
ftr-351	598	68	instead	instead	ADV
ftr-351	598	69	which	which	PRON
ftr-351	598	70	had	have	VERB
ftr-351	598	71	the	the	DET
ftr-351	598	72	merit	merit	NOUN
ftr-351	598	73	of	of	ADP
ftr-351	598	74	designating	designate	VERB
ftr-351	598	75	both	both	DET
ftr-351	598	76	individuals	individual	NOUN
ftr-351	598	77	and	and	CCONJ
ftr-351	598	78	legal	legal	ADJ
ftr-351	598	79	persons	person	NOUN
ftr-351	598	80	and	and	CCONJ
ftr-351	598	81	of	of	ADP
ftr-351	598	82	thus	thus	ADV
ftr-351	598	83	being	be	AUX
ftr-351	598	84	applicable	applicable	ADJ
ftr-351	598	85	where	where	SCONJ
ftr-351	598	86	it	it	PRON
ftr-351	598	87	is	be	AUX
ftr-351	598	88	not	not	PART
ftr-351	598	89	the	the	DET
ftr-351	598	90	enterprise	enterprise	NOUN
ftr-351	598	91	itself	itself	PRON
ftr-351	598	92	that	that	PRON
ftr-351	598	93	is	be	AUX
ftr-351	598	94	taxed	tax	VERB
ftr-351	598	95	but	but	CCONJ
ftr-351	598	96	the	the	DET
ftr-351	598	97	individual	individual	NOUN
ftr-351	598	98	carrying	carry	VERB
ftr-351	598	99	on	on	ADP
ftr-351	598	100	the	the	DET
ftr-351	598	101	enterprise	enterprise	NOUN
ftr-351	598	102	.	.	PUNCT
ftr-351	599	1	the	the	DET
ftr-351	599	2	word	word	NOUN
ftr-351	599	3	'	'	PUNCT
ftr-351	599	4	enterprise	enterprise	NOUN
ftr-351	599	5	'	'	PUNCT
ftr-351	599	6	was	be	AUX
ftr-351	599	7	finally	finally	ADV
ftr-351	599	8	selected	select	VERB
ftr-351	599	9	,	,	PUNCT
ftr-351	599	10	it	it	PRON
ftr-351	599	11	being	be	AUX
ftr-351	599	12	understood	understand	VERB
ftr-351	599	13	that	that	SCONJ
ftr-351	599	14	the	the	DET
ftr-351	599	15	choice	choice	NOUN
ftr-351	599	16	between	between	ADP
ftr-351	599	17	the	the	DET
ftr-351	599	18	two	two	NUM
ftr-351	599	19	terms	term	NOUN
ftr-351	599	20	might	might	AUX
ftr-351	599	21	depend	depend	VERB
ftr-351	599	22	on	on	ADP
ftr-351	599	23	the	the	DET
ftr-351	599	24	terminology	terminology	NOUN
ftr-351	599	25	used	use	VERB
ftr-351	599	26	in	in	ADP
ftr-351	599	27	the	the	DET
ftr-351	599	28	convention	convention	NOUN
ftr-351	599	29	in	in	ADP
ftr-351	599	30	which	which	PRON
ftr-351	599	31	the	the	DET
ftr-351	599	32	provision	provision	NOUN
ftr-351	599	33	is	be	AUX
ftr-351	599	34	to	to	PART
ftr-351	599	35	appear.147	appear.147	NOUN
ftr-351	599	36	enterprise	enterprise	NOUN
ftr-351	599	37	fits	fit	VERB
ftr-351	599	38	perfectly	perfectly	ADV
ftr-351	599	39	well	well	ADV
ftr-351	599	40	in	in	ADP
ftr-351	599	41	the	the	DET
ftr-351	599	42	permanent	permanent	ADJ
ftr-351	599	43	establishment	establishment	NOUN
ftr-351	599	44	nondiscrimination	nondiscrimination	NOUN
ftr-351	599	45	provision	provision	NOUN
ftr-351	599	46	;	;	PUNCT
ftr-351	599	47	it	it	PRON
ftr-351	599	48	is	be	AUX
ftr-351	599	49	the	the	DET
ftr-351	599	50	other	other	ADJ
ftr-351	599	51	references	reference	NOUN
ftr-351	599	52	in	in	ADP
ftr-351	599	53	the	the	DET
ftr-351	599	54	model	model	NOUN
ftr-351	599	55	that	that	PRON
ftr-351	599	56	are	be	AUX
ftr-351	599	57	the	the	DET
ftr-351	599	58	problem	problem	NOUN
ftr-351	599	59	in	in	ADP
ftr-351	599	60	english	english	PROPN
ftr-351	599	61	.	.	PUNCT
ftr-351	600	1	h.	h.	PROPN
ftr-351	600	2	not	not	PART
ftr-351	600	3	less	less	ADV
ftr-351	600	4	favourably	favourably	ADV
ftr-351	600	5	levied	levy	VERB
ftr-351	600	6	a	a	DET
ftr-351	600	7	swiss	swiss	ADJ
ftr-351	600	8	proposal	proposal	NOUN
ftr-351	600	9	would	would	AUX
ftr-351	600	10	have	have	AUX
ftr-351	600	11	harmonized	harmonize	VERB
ftr-351	600	12	the	the	DET
ftr-351	600	13	wording	wording	NOUN
ftr-351	600	14	of	of	ADP
ftr-351	600	15	taxation	taxation	NOUN
ftr-351	600	16	which	which	PRON
ftr-351	600	17	is	be	AUX
ftr-351	600	18	other	other	ADJ
ftr-351	600	19	,	,	PUNCT
ftr-351	600	20	higher	high	ADJ
ftr-351	600	21	or	or	CCONJ
ftr-351	600	22	more	more	ADV
ftr-351	600	23	burdensome	burdensome	ADJ
ftr-351	600	24	with	with	ADP
ftr-351	600	25	the	the	DET
ftr-351	600	26	nationality	nationality	NOUN
ftr-351	600	27	provision	provision	NOUN
ftr-351	600	28	.	.	PUNCT
ftr-351	601	1	148	148	NUM
ftr-351	601	2	working	working	NOUN
ftr-351	601	3	party	party	NOUN
ftr-351	601	4	4	4	NUM
ftr-351	601	5	thought	think	VERB
ftr-351	601	6	that	that	SCONJ
ftr-351	601	7	this	this	PRON
ftr-351	601	8	would	would	AUX
ftr-351	601	9	have	have	VERB
ftr-351	601	10	greater	great	ADJ
ftr-351	601	11	repercussions	repercussion	NOUN
ftr-351	601	12	on	on	ADP
ftr-351	601	13	member	member	NOUN
ftr-351	601	14	countries	country	NOUN
ftr-351	601	15	'	'	PART
ftr-351	601	16	law	law	NOUN
ftr-351	601	17	and	and	CCONJ
ftr-351	601	18	preferred	prefer	VERB
ftr-351	601	19	a	a	DET
ftr-351	601	20	more	more	ADV
ftr-351	601	21	restricted	restricted	ADJ
ftr-351	601	22	version	version	NOUN
ftr-351	601	23	that	that	PRON
ftr-351	601	24	enabled	enable	VERB
ftr-351	601	25	different	different	ADJ
ftr-351	601	26	methods	method	NOUN
ftr-351	601	27	of	of	ADP
ftr-351	601	28	taxation	taxation	NOUN
ftr-351	601	29	of	of	ADP
ftr-351	601	30	a	a	DET
ftr-351	601	31	permanent	permanent	ADJ
ftr-351	601	32	establishment	establishment	NOUN
ftr-351	601	33	.	.	PUNCT
ftr-351	602	1	the	the	DET
ftr-351	602	2	working	work	VERB
ftr-351	602	3	party	party	NOUN
ftr-351	602	4	was	be	AUX
ftr-351	602	5	also	also	ADV
ftr-351	602	6	asked	ask	VERB
ftr-351	602	7	to	to	PART
ftr-351	602	8	mention	mention	VERB
ftr-351	602	9	in	in	ADP
ftr-351	602	10	the	the	DET
ftr-351	602	11	official	official	ADJ
ftr-351	602	12	comments	comment	NOUN
ftr-351	602	13	that	that	PRON
ftr-351	602	14	to	to	PART
ftr-351	602	15	tax	tax	VERB
ftr-351	602	16	,	,	PUNCT
ftr-351	602	17	for	for	ADP
ftr-351	602	18	reasons	reason	NOUN
ftr-351	602	19	of	of	ADP
ftr-351	602	20	practical	practical	ADJ
ftr-351	602	21	convenience	convenience	NOUN
ftr-351	602	22	,	,	PUNCT
ftr-351	602	23	non	non	ADJ
ftr-351	602	24	-	-	ADJ
ftr-351	602	25	domiciled	domiciled	ADJ
ftr-351	602	26	146	146	NUM
ftr-351	602	27	.	.	PUNCT
ftr-351	602	28	fc	fc	X
ftr-351	602	29	/	/	SYM
ftr-351	602	30	wp4(58	wp4(58	PROPN
ftr-351	602	31	)	)	PUNCT
ftr-351	602	32	1	1	NUM
ftr-351	602	33	(	(	PUNCT
ftr-351	602	34	feb.19	feb.19	NOUN
ftr-351	602	35	,	,	PUNCT
ftr-351	602	36	1958	1958	NUM
ftr-351	602	37	)	)	PUNCT
ftr-351	602	38	at	at	ADP
ftr-351	602	39	8	8	NUM
ftr-351	602	40	.	.	PUNCT
ftr-351	602	41	147	147	NUM
ftr-351	602	42	.	.	PUNCT
ftr-351	603	1	fc(58	fc(58	PROPN
ftr-351	603	2	)	)	PUNCT
ftr-351	603	3	2	2	NUM
ftr-351	603	4	(	(	PUNCT
ftr-351	603	5	1st	1st	ADJ
ftr-351	603	6	revision	revision	NOUN
ftr-351	603	7	)	)	PUNCT
ftr-351	603	8	part	part	PROPN
ftr-351	603	9	ii	ii	PROPN
ftr-351	603	10	(	(	PUNCT
ftr-351	603	11	apr	apr	PROPN
ftr-351	603	12	.	.	PROPN
ftr-351	603	13	19	19	NUM
ftr-351	603	14	,	,	PUNCT
ftr-351	603	15	1958	1958	NUM
ftr-351	603	16	)	)	PUNCT
ftr-351	603	17	,	,	PUNCT
ftr-351	603	18	1	1	NUM
ftr-351	603	19	17	17	NUM
ftr-351	603	20	at	at	ADP
ftr-351	603	21	27	27	NUM
ftr-351	603	22	.	.	PUNCT
ftr-351	603	23	148	148	NUM
ftr-351	603	24	.	.	PUNCT
ftr-351	603	25	fc	fc	PROPN
ftr-351	603	26	/	/	SYM
ftr-351	603	27	wp4	wp4	PROPN
ftr-351	603	28	(	(	PUNCT
ftr-351	603	29	57	57	NUM
ftr-351	603	30	)	)	SYM
ftr-351	603	31	2	2	NUM
ftr-351	603	32	(	(	PUNCT
ftr-351	603	33	may	may	PROPN
ftr-351	603	34	10	10	NUM
ftr-351	603	35	,	,	PUNCT
ftr-351	603	36	1957	1957	NUM
ftr-351	603	37	)	)	PUNCT
ftr-351	603	38	,	,	PUNCT
ftr-351	603	39	at	at	ADP
ftr-351	603	40	6	6	NUM
ftr-351	603	41	.	.	NOUN
ftr-351	603	42	2009	2009	NUM
ftr-351	603	43	]	]	PUNCT
ftr-351	603	44	39	39	NUM
ftr-351	603	45	florida	florida	PROPN
ftr-351	603	46	tax	tax	NOUN
ftr-351	603	47	review	review	NOUN
ftr-351	603	48	persons	person	NOUN
ftr-351	603	49	differently	differently	ADV
ftr-351	603	50	from	from	ADP
ftr-351	603	51	domiciled	domicile	VERB
ftr-351	603	52	persons	person	NOUN
ftr-351	603	53	does	do	AUX
ftr-351	603	54	not	not	PART
ftr-351	603	55	constitute	constitute	VERB
ftr-351	603	56	discrimination	discrimination	NOUN
ftr-351	603	57	so	so	ADV
ftr-351	603	58	long	long	ADV
ftr-351	603	59	as	as	SCONJ
ftr-351	603	60	this	this	PRON
ftr-351	603	61	does	do	AUX
ftr-351	603	62	not	not	PART
ftr-351	603	63	result	result	VERB
ftr-351	603	64	in	in	ADP
ftr-351	603	65	more	more	ADV
ftr-351	603	66	burdensome	burdensome	ADJ
ftr-351	603	67	taxation	taxation	NOUN
ftr-351	603	68	on	on	ADP
ftr-351	603	69	the	the	DET
ftr-351	603	70	non	non	ADJ
ftr-351	603	71	-	-	ADJ
ftr-351	603	72	domiciled	domicile	VERB
ftr-351	603	73	persons	person	NOUN
ftr-351	603	74	than	than	ADP
ftr-351	603	75	on	on	ADP
ftr-351	603	76	the	the	DET
ftr-351	603	77	others	other	NOUN
ftr-351	603	78	.	.	PUNCT
ftr-351	604	1	the	the	DET
ftr-351	604	2	working	work	VERB
ftr-351	604	3	party	party	NOUN
ftr-351	604	4	considers	consider	VERB
ftr-351	604	5	that	that	SCONJ
ftr-351	604	6	the	the	DET
ftr-351	604	7	words	word	NOUN
ftr-351	604	8	'	'	PUNCT
ftr-351	604	9	shall	shall	AUX
ftr-351	604	10	not	not	PART
ftr-351	604	11	be	be	AUX
ftr-351	604	12	less	less	ADV
ftr-351	604	13	favourably	favourably	ADV
ftr-351	604	14	assessed	assess	VERB
ftr-351	604	15	'	'	PUNCT
ftr-351	604	16	give	give	VERB
ftr-351	604	17	the	the	DET
ftr-351	604	18	right	right	NOUN
ftr-351	604	19	to	to	PART
ftr-351	604	20	apply	apply	VERB
ftr-351	604	21	such	such	ADJ
ftr-351	604	22	different	different	ADJ
ftr-351	604	23	taxation	taxation	NOUN
ftr-351	604	24	.	.	PUNCT
ftr-351	605	1	but	but	CCONJ
ftr-351	605	2	the	the	DET
ftr-351	605	3	states	state	NOUN
ftr-351	605	4	should	should	AUX
ftr-351	605	5	limit	limit	VERB
ftr-351	605	6	their	their	PRON
ftr-351	605	7	claims	claim	NOUN
ftr-351	605	8	in	in	ADP
ftr-351	605	9	this	this	DET
ftr-351	605	10	respect	respect	NOUN
ftr-351	605	11	,	,	PUNCT
ftr-351	605	12	by	by	ADP
ftr-351	605	13	endeavouring	endeavour	VERB
ftr-351	605	14	not	not	PART
ftr-351	605	15	to	to	PART
ftr-351	605	16	resort	resort	VERB
ftr-351	605	17	to	to	ADP
ftr-351	605	18	different	different	ADJ
ftr-351	605	19	taxation	taxation	NOUN
ftr-351	605	20	unless	unless	SCONJ
ftr-351	605	21	it	it	PRON
ftr-351	605	22	is	be	AUX
ftr-351	605	23	in	in	ADP
ftr-351	605	24	keeping	keeping	NOUN
ftr-351	605	25	,	,	PUNCT
ftr-351	605	26	not	not	PART
ftr-351	605	27	only	only	ADV
ftr-351	605	28	with	with	ADP
ftr-351	605	29	their	their	PRON
ftr-351	605	30	own	own	ADJ
ftr-351	605	31	conceptions	conception	NOUN
ftr-351	605	32	,	,	PUNCT
ftr-351	605	33	but	but	CCONJ
ftr-351	605	34	also	also	ADV
ftr-351	605	35	with	with	ADP
ftr-351	605	36	generally	generally	ADV
ftr-351	605	37	accepted	accept	VERB
ftr-351	605	38	standards	standard	NOUN
ftr-351	605	39	.	.	PUNCT
ftr-351	606	1	149	149	NUM
ftr-351	606	2	the	the	DET
ftr-351	606	3	different	different	ADJ
ftr-351	606	4	wording	wording	NOUN
ftr-351	606	5	of	of	ADP
ftr-351	606	6	the	the	DET
ftr-351	606	7	permanent	permanent	ADJ
ftr-351	606	8	establishment	establishment	NOUN
ftr-351	606	9	provision	provision	NOUN
ftr-351	606	10	is	be	AUX
ftr-351	606	11	therefore	therefore	ADV
ftr-351	606	12	deliberate	deliberate	ADJ
ftr-351	606	13	.	.	PUNCT
ftr-351	607	1	i.	i.	PROPN
ftr-351	607	2	the	the	DET
ftr-351	607	3	ownership	ownership	NOUN
ftr-351	607	4	non	non	ADJ
ftr-351	607	5	-	-	ADJ
ftr-351	607	6	discrimination	discrimination	ADJ
ftr-351	607	7	provision	provision	NOUN
ftr-351	607	8	the	the	DET
ftr-351	607	9	ownership	ownership	NOUN
ftr-351	607	10	provision	provision	NOUN
ftr-351	607	11	was	be	AUX
ftr-351	607	12	originally	originally	ADV
ftr-351	607	13	proposed	propose	VERB
ftr-351	607	14	to	to	ADP
ftr-351	607	15	working	work	VERB
ftr-351	607	16	party	party	NOUN
ftr-351	607	17	4	4	NUM
ftr-351	607	18	by	by	ADP
ftr-351	607	19	the	the	DET
ftr-351	607	20	swiss	swiss	ADJ
ftr-351	607	21	delegation	delegation	NOUN
ftr-351	607	22	.	.	PUNCT
ftr-351	608	1	'50	'50	NUM
ftr-351	608	2	such	such	DET
ftr-351	608	3	a	a	DET
ftr-351	608	4	provision	provision	NOUN
ftr-351	608	5	had	have	AUX
ftr-351	608	6	been	be	AUX
ftr-351	608	7	contained	contain	VERB
ftr-351	608	8	in	in	ADP
ftr-351	608	9	its	its	PRON
ftr-351	608	10	treaty	treaty	NOUN
ftr-351	608	11	with	with	ADP
ftr-351	608	12	the	the	DET
ftr-351	608	13	uk	uk	PROPN
ftr-351	608	14	(	(	PUNCT
ftr-351	608	15	1954	1954	NUM
ftr-351	608	16	)	)	PUNCT
ftr-351	608	17	and	and	CCONJ
ftr-351	608	18	it	it	PRON
ftr-351	608	19	had	have	AUX
ftr-351	608	20	been	be	AUX
ftr-351	608	21	in	in	ADP
ftr-351	608	22	general	general	ADJ
ftr-351	608	23	use	use	NOUN
ftr-351	608	24	by	by	ADP
ftr-351	608	25	the	the	DET
ftr-351	608	26	uk	uk	PROPN
ftr-351	608	27	from	from	ADP
ftr-351	608	28	the	the	DET
ftr-351	608	29	early	early	ADJ
ftr-351	608	30	1950s	1950	NOUN
ftr-351	608	31	in	in	ADP
ftr-351	608	32	its	its	PRON
ftr-351	608	33	treaties	treaty	NOUN
ftr-351	608	34	with	with	ADP
ftr-351	608	35	countries	country	NOUN
ftr-351	608	36	outside	outside	ADP
ftr-351	608	37	its	its	PRON
ftr-351	608	38	dominions	dominion	NOUN
ftr-351	608	39	and	and	CCONJ
ftr-351	608	40	colonies	colony	NOUN
ftr-351	608	41	,	,	PUNCT
ftr-351	608	42	although	although	SCONJ
ftr-351	608	43	this	this	PRON
ftr-351	608	44	is	be	AUX
ftr-351	608	45	not	not	PART
ftr-351	608	46	mentioned	mention	VERB
ftr-351	608	47	in	in	ADP
ftr-351	608	48	the	the	DET
ftr-351	608	49	working	work	VERB
ftr-351	608	50	party	party	NOUN
ftr-351	608	51	's	's	PART
ftr-351	608	52	minutes	minute	NOUN
ftr-351	608	53	.	.	PUNCT
ftr-351	608	54	'	'	PUNCT
ftr-351	609	1	5	5	NUM
ftr-351	609	2	'	'	PUNCT
ftr-351	609	3	the	the	DET
ftr-351	609	4	usual	usual	ADJ
ftr-351	609	5	form	form	NOUN
ftr-351	609	6	of	of	ADP
ftr-351	609	7	the	the	DET
ftr-351	609	8	ownership	ownership	NOUN
ftr-351	609	9	provision	provision	NOUN
ftr-351	609	10	in	in	ADP
ftr-351	609	11	these	these	DET
ftr-351	609	12	uk	uk	PROPN
ftr-351	609	13	treaties	treaty	NOUN
ftr-351	609	14	was	be	AUX
ftr-351	609	15	:	:	PUNCT
ftr-351	609	16	the	the	DET
ftr-351	609	17	income	income	NOUN
ftr-351	609	18	,	,	PUNCT
ftr-351	609	19	profits	profit	NOUN
ftr-351	609	20	and	and	CCONJ
ftr-351	609	21	capital	capital	NOUN
ftr-351	609	22	of	of	ADP
ftr-351	609	23	an	an	DET
ftr-351	609	24	enterprise	enterprise	NOUN
ftr-351	609	25	of	of	ADP
ftr-351	609	26	one	one	NUM
ftr-351	609	27	of	of	ADP
ftr-351	609	28	the	the	DET
ftr-351	609	29	territories	territory	NOUN
ftr-351	609	30	,	,	PUNCT
ftr-351	609	31	the	the	DET
ftr-351	609	32	capital	capital	NOUN
ftr-351	609	33	of	of	ADP
ftr-351	609	34	which	which	PRON
ftr-351	609	35	is	be	AUX
ftr-351	609	36	wholly	wholly	ADV
ftr-351	609	37	or	or	CCONJ
ftr-351	609	38	partly	partly	ADV
ftr-351	609	39	owned	own	VERB
ftr-351	609	40	or	or	CCONJ
ftr-351	609	41	controlled	control	VERB
ftr-351	609	42	,	,	PUNCT
ftr-351	609	43	directly	directly	ADV
ftr-351	609	44	or	or	CCONJ
ftr-351	609	45	indirectly	indirectly	ADV
ftr-351	609	46	,	,	PUNCT
ftr-351	609	47	by	by	ADP
ftr-351	609	48	a	a	DET
ftr-351	609	49	resident	resident	NOUN
ftr-351	609	50	or	or	CCONJ
ftr-351	609	51	residents	resident	NOUN
ftr-351	609	52	of	of	ADP
ftr-351	609	53	the	the	DET
ftr-351	609	54	other	other	ADJ
ftr-351	609	55	territory	territory	NOUN
ftr-351	609	56	,	,	PUNCT
ftr-351	609	57	shall	shall	AUX
ftr-351	609	58	not	not	PART
ftr-351	609	59	be	be	AUX
ftr-351	609	60	subjected	subject	VERB
ftr-351	609	61	in	in	ADP
ftr-351	609	62	the	the	DET
ftr-351	609	63	firstmentioned	firstmentione	VERB
ftr-351	609	64	territory	territory	NOUN
ftr-351	609	65	to	to	ADP
ftr-351	609	66	any	any	DET
ftr-351	609	67	taxation	taxation	NOUN
ftr-351	609	68	which	which	PRON
ftr-351	609	69	is	be	AUX
ftr-351	609	70	other	other	ADJ
ftr-351	609	71	,	,	PUNCT
ftr-351	609	72	higher	high	ADJ
ftr-351	609	73	or	or	CCONJ
ftr-351	609	74	more	more	ADV
ftr-351	609	75	burdensome	burdensome	ADJ
ftr-351	609	76	than	than	ADP
ftr-351	609	77	the	the	DET
ftr-351	609	78	taxation	taxation	NOUN
ftr-351	609	79	to	to	PART
ftr-351	609	80	which	which	PRON
ftr-351	609	81	other	other	ADJ
ftr-351	609	82	149	149	NUM
ftr-351	609	83	.	.	PUNCT
ftr-351	610	1	fc	fc	PROPN
ftr-351	610	2	/	/	SYM
ftr-351	610	3	wp4(57	wp4(57	NOUN
ftr-351	610	4	)	)	PUNCT
ftr-351	610	5	3	3	NUM
ftr-351	610	6	(	(	PUNCT
ftr-351	610	7	sep	sep	PROPN
ftr-351	610	8	.	.	PROPN
ftr-351	610	9	13	13	NUM
ftr-351	610	10	,	,	PUNCT
ftr-351	610	11	1957	1957	NUM
ftr-351	610	12	)	)	PUNCT
ftr-351	610	13	,	,	PUNCT
ftr-351	610	14	at	at	ADP
ftr-351	610	15	12	12	NUM
ftr-351	610	16	.	.	PUNCT
ftr-351	611	1	150	150	NUM
ftr-351	611	2	.	.	PUNCT
ftr-351	611	3	fc	fc	X
ftr-351	611	4	/	/	SYM
ftr-351	611	5	wp4(57	wp4(57	NOUN
ftr-351	611	6	)	)	PUNCT
ftr-351	611	7	2	2	NUM
ftr-351	611	8	(	(	PUNCT
ftr-351	611	9	may	may	PROPN
ftr-351	611	10	10	10	NUM
ftr-351	611	11	,	,	PUNCT
ftr-351	611	12	1957	1957	NUM
ftr-351	611	13	)	)	PUNCT
ftr-351	611	14	,	,	PUNCT
ftr-351	611	15	at	at	ADP
ftr-351	611	16	7	7	NUM
ftr-351	611	17	.	.	NOUN
ftr-351	611	18	151	151	NUM
ftr-351	611	19	.	.	PUNCT
ftr-351	612	1	see	see	VERB
ftr-351	612	2	uk	uk	PROPN
ftr-351	612	3	treaties	treaty	NOUN
ftr-351	612	4	with	with	ADP
ftr-351	612	5	:	:	PUNCT
ftr-351	612	6	denmark	denmark	NOUN
ftr-351	612	7	(	(	PUNCT
ftr-351	612	8	1950	1950	NUM
ftr-351	612	9	)	)	PUNCT
ftr-351	612	10	,	,	PUNCT
ftr-351	612	11	france	france	PROPN
ftr-351	612	12	(	(	PUNCT
ftr-351	612	13	1950	1950	NUM
ftr-351	612	14	)	)	PUNCT
ftr-351	612	15	,	,	PUNCT
ftr-351	612	16	norway	norway	PROPN
ftr-351	612	17	(	(	PUNCT
ftr-351	612	18	1951	1951	NUM
ftr-351	612	19	)	)	PUNCT
ftr-351	612	20	,	,	PUNCT
ftr-351	612	21	finland	finland	PROPN
ftr-351	612	22	(	(	PUNCT
ftr-351	612	23	1951	1951	NUM
ftr-351	612	24	)	)	PUNCT
ftr-351	612	25	,	,	PUNCT
ftr-351	612	26	greece	greece	PROPN
ftr-351	612	27	(	(	PUNCT
ftr-351	612	28	1953	1953	NUM
ftr-351	612	29	)	)	PUNCT
ftr-351	612	30	,	,	PUNCT
ftr-351	612	31	belgium	belgium	NOUN
ftr-351	612	32	(	(	PUNCT
ftr-351	612	33	1953	1953	NUM
ftr-351	612	34	)	)	PUNCT
ftr-351	612	35	(	(	PUNCT
ftr-351	612	36	which	which	PRON
ftr-351	612	37	stated	state	VERB
ftr-351	612	38	that	that	SCONJ
ftr-351	612	39	the	the	DET
ftr-351	612	40	provision	provision	NOUN
ftr-351	612	41	was	be	AUX
ftr-351	612	42	not	not	PART
ftr-351	612	43	to	to	PART
ftr-351	612	44	affect	affect	VERB
ftr-351	612	45	a	a	DET
ftr-351	612	46	specific	specific	ADJ
ftr-351	612	47	treaty	treaty	NOUN
ftr-351	612	48	provision	provision	NOUN
ftr-351	612	49	that	that	PRON
ftr-351	612	50	profits	profit	NOUN
ftr-351	612	51	distributed	distribute	VERB
ftr-351	612	52	by	by	ADP
ftr-351	612	53	a	a	DET
ftr-351	612	54	belgian	belgian	ADJ
ftr-351	612	55	company	company	NOUN
ftr-351	612	56	to	to	ADP
ftr-351	612	57	its	its	PRON
ftr-351	612	58	uk	uk	PROPN
ftr-351	612	59	90	90	NUM
ftr-351	612	60	%	%	NOUN
ftr-351	612	61	holding	hold	VERB
ftr-351	612	62	company	company	NOUN
ftr-351	612	63	were	be	AUX
ftr-351	612	64	to	to	PART
ftr-351	612	65	be	be	AUX
ftr-351	612	66	taxed	tax	VERB
ftr-351	612	67	at	at	ADP
ftr-351	612	68	the	the	DET
ftr-351	612	69	lower	low	ADJ
ftr-351	612	70	rate	rate	NOUN
ftr-351	612	71	on	on	ADP
ftr-351	612	72	undistributed	undistributed	ADJ
ftr-351	612	73	profits	profit	NOUN
ftr-351	612	74	)	)	PUNCT
ftr-351	612	75	,	,	PUNCT
ftr-351	612	76	switzerland	switzerland	PROPN
ftr-351	612	77	(	(	PUNCT
ftr-351	612	78	1954	1954	NUM
ftr-351	612	79	)	)	PUNCT
ftr-351	612	80	,	,	PUNCT
ftr-351	612	81	germany	germany	PROPN
ftr-351	612	82	(	(	PUNCT
ftr-351	612	83	1954	1954	NUM
ftr-351	612	84	)	)	PUNCT
ftr-351	612	85	,	,	PUNCT
ftr-351	612	86	and	and	CCONJ
ftr-351	612	87	austria	austria	PROPN
ftr-351	612	88	(	(	PUNCT
ftr-351	612	89	1956	1956	NUM
ftr-351	612	90	)	)	PUNCT
ftr-351	612	91	(	(	PUNCT
ftr-351	612	92	ending	end	VERB
ftr-351	612	93	"	"	PUNCT
ftr-351	612	94	...	...	PUNCT
ftr-351	612	95	other	other	ADJ
ftr-351	612	96	enterprises	enterprise	NOUN
ftr-351	612	97	of	of	ADP
ftr-351	612	98	the	the	DET
ftr-351	612	99	first	first	ADV
ftr-351	612	100	-	-	PUNCT
ftr-351	612	101	mentioned	mention	VERB
ftr-351	612	102	territory	territory	NOUN
ftr-351	612	103	similarly	similarly	ADV
ftr-351	612	104	carried	carry	VERB
ftr-351	612	105	on	on	ADP
ftr-351	612	106	are	be	AUX
ftr-351	612	107	or	or	CCONJ
ftr-351	612	108	may	may	AUX
ftr-351	612	109	be	be	AUX
ftr-351	612	110	subjected	subject	VERB
ftr-351	612	111	"	"	PUNCT
ftr-351	612	112	)	)	PUNCT
ftr-351	612	113	;	;	PUNCT
ftr-351	612	114	it	it	PRON
ftr-351	612	115	was	be	AUX
ftr-351	612	116	not	not	PART
ftr-351	612	117	included	include	VERB
ftr-351	612	118	in	in	ADP
ftr-351	612	119	us	we	PRON
ftr-351	612	120	(	(	PUNCT
ftr-351	612	121	1946	1946	NUM
ftr-351	612	122	)	)	PUNCT
ftr-351	612	123	,	,	PUNCT
ftr-351	612	124	netherlands	netherlands	PROPN
ftr-351	612	125	(	(	PUNCT
ftr-351	612	126	1948	1948	NUM
ftr-351	612	127	)	)	PUNCT
ftr-351	612	128	,	,	PUNCT
ftr-351	612	129	or	or	CCONJ
ftr-351	612	130	sweden	sweden	PROPN
ftr-351	612	131	(	(	PUNCT
ftr-351	612	132	1949	1949	NUM
ftr-351	612	133	)	)	PUNCT
ftr-351	612	134	.	.	PUNCT
ftr-351	613	1	the	the	DET
ftr-351	613	2	working	work	VERB
ftr-351	613	3	party	party	NOUN
ftr-351	613	4	acknowledged	acknowledge	VERB
ftr-351	613	5	the	the	DET
ftr-351	613	6	origin	origin	NOUN
ftr-351	613	7	of	of	ADP
ftr-351	613	8	the	the	DET
ftr-351	613	9	wording	wording	NOUN
ftr-351	613	10	of	of	ADP
ftr-351	613	11	the	the	DET
ftr-351	613	12	nationality	nationality	NOUN
ftr-351	613	13	provision	provision	NOUN
ftr-351	613	14	and	and	CCONJ
ftr-351	613	15	the	the	DET
ftr-351	613	16	definition	definition	NOUN
ftr-351	613	17	of	of	ADP
ftr-351	613	18	nationality	nationality	NOUN
ftr-351	613	19	as	as	ADP
ftr-351	613	20	"	"	PUNCT
ftr-351	613	21	based	base	VERB
ftr-351	613	22	on	on	ADP
ftr-351	613	23	a	a	DET
ftr-351	613	24	provision	provision	NOUN
ftr-351	613	25	which	which	PRON
ftr-351	613	26	is	be	AUX
ftr-351	613	27	to	to	PART
ftr-351	613	28	be	be	AUX
ftr-351	613	29	found	find	VERB
ftr-351	613	30	in	in	ADP
ftr-351	613	31	the	the	DET
ftr-351	613	32	conventions	convention	NOUN
ftr-351	613	33	for	for	ADP
ftr-351	613	34	the	the	DET
ftr-351	613	35	avoidance	avoidance	NOUN
ftr-351	613	36	of	of	ADP
ftr-351	613	37	double	double	ADJ
ftr-351	613	38	taxation	taxation	NOUN
ftr-351	613	39	concluded	conclude	VERB
ftr-351	613	40	between	between	ADP
ftr-351	613	41	the	the	DET
ftr-351	613	42	united	united	ADJ
ftr-351	613	43	kingdom	kingdom	PROPN
ftr-351	613	44	and	and	CCONJ
ftr-351	613	45	most	most	ADJ
ftr-351	613	46	of	of	ADP
ftr-351	613	47	the	the	DET
ftr-351	613	48	countries	country	NOUN
ftr-351	613	49	represented	represent	VERB
ftr-351	613	50	in	in	ADP
ftr-351	613	51	the	the	DET
ftr-351	613	52	committee	committee	NOUN
ftr-351	613	53	.	.	PUNCT
ftr-351	613	54	"	"	PUNCT
ftr-351	614	1	non	non	ADJ
ftr-351	614	2	-	-	ADJ
ftr-351	614	3	discrimination	discrimination	ADJ
ftr-351	614	4	articles	article	NOUN
ftr-351	614	5	were	be	AUX
ftr-351	614	6	not	not	PART
ftr-351	614	7	included	include	VERB
ftr-351	614	8	at	at	ADP
ftr-351	614	9	that	that	DET
ftr-351	614	10	time	time	NOUN
ftr-351	614	11	in	in	ADP
ftr-351	614	12	treaties	treaty	NOUN
ftr-351	614	13	with	with	ADP
ftr-351	614	14	the	the	DET
ftr-351	614	15	dominions	dominion	NOUN
ftr-351	614	16	or	or	CCONJ
ftr-351	614	17	colonies	colony	NOUN
ftr-351	614	18	presumably	presumably	ADV
ftr-351	614	19	because	because	SCONJ
ftr-351	614	20	nationality	nationality	NOUN
ftr-351	614	21	discrimination	discrimination	NOUN
ftr-351	614	22	was	be	AUX
ftr-351	614	23	not	not	PART
ftr-351	614	24	relevant	relevant	ADJ
ftr-351	614	25	.	.	PUNCT
ftr-351	615	1	40	40	NUM
ftr-351	616	1	[	[	X
ftr-351	616	2	vol	vol	NOUN
ftr-351	616	3	.	.	PUNCT
ftr-351	617	1	10:1	10:1	NUM
ftr-351	617	2	understanding	understand	VERB
ftr-351	617	3	the	the	DET
ftr-351	617	4	oecd	oecd	PROPN
ftr-351	617	5	model	model	PROPN
ftr-351	617	6	tax	tax	NOUN
ftr-351	617	7	convention	convention	NOUN
ftr-351	617	8	enterprises	enterprise	NOUN
ftr-351	617	9	of	of	ADP
ftr-351	617	10	that	that	DET
ftr-351	617	11	first	first	ADJ
ftr-351	617	12	-	-	PUNCT
ftr-351	617	13	mentioned	mention	VERB
ftr-351	617	14	territory	territory	NOUN
ftr-351	617	15	are	be	AUX
ftr-351	617	16	or	or	CCONJ
ftr-351	617	17	may	may	AUX
ftr-351	617	18	be	be	AUX
ftr-351	617	19	subjected	subject	VERB
ftr-351	617	20	in	in	ADP
ftr-351	617	21	respect	respect	NOUN
ftr-351	617	22	of	of	ADP
ftr-351	617	23	the	the	DET
ftr-351	617	24	like	like	ADJ
ftr-351	617	25	income	income	NOUN
ftr-351	617	26	,	,	PUNCT
ftr-351	617	27	profits	profit	NOUN
ftr-351	617	28	and	and	CCONJ
ftr-351	617	29	capital.15	capital.15	PROPN
ftr-351	617	30	2	2	NUM
ftr-351	617	31	the	the	DET
ftr-351	617	32	swiss	swiss	ADJ
ftr-351	617	33	proposal	proposal	NOUN
ftr-351	617	34	was	be	AUX
ftr-351	617	35	accepted	accept	VERB
ftr-351	617	36	by	by	ADP
ftr-351	617	37	working	work	VERB
ftr-351	617	38	party	party	NOUN
ftr-351	617	39	4	4	NUM
ftr-351	617	40	on	on	ADP
ftr-351	617	41	the	the	DET
ftr-351	617	42	basis	basis	NOUN
ftr-351	617	43	that	that	SCONJ
ftr-351	617	44	it	it	PRON
ftr-351	617	45	was	be	AUX
ftr-351	617	46	unlikely	unlikely	ADJ
ftr-351	617	47	ever	ever	ADV
ftr-351	617	48	to	to	PART
ftr-351	617	49	apply	apply	VERB
ftr-351	617	50	:	:	PUNCT
ftr-351	617	51	it	it	PRON
ftr-351	617	52	would	would	AUX
ftr-351	617	53	appear	appear	VERB
ftr-351	617	54	that	that	SCONJ
ftr-351	617	55	the	the	DET
ftr-351	617	56	discrimination	discrimination	NOUN
ftr-351	617	57	arises	arise	VERB
ftr-351	617	58	only	only	ADV
ftr-351	617	59	very	very	ADV
ftr-351	617	60	rarely	rarely	ADV
ftr-351	617	61	in	in	ADP
ftr-351	617	62	the	the	DET
ftr-351	617	63	member	member	NOUN
ftr-351	617	64	countries	country	NOUN
ftr-351	617	65	of	of	ADP
ftr-351	617	66	the	the	DET
ftr-351	617	67	oeec	oeec	NOUN
ftr-351	617	68	.	.	PUNCT
ftr-351	618	1	the	the	DET
ftr-351	618	2	working	work	VERB
ftr-351	618	3	party	party	NOUN
ftr-351	618	4	therefore	therefore	ADV
ftr-351	618	5	considers	consider	VERB
ftr-351	618	6	that	that	SCONJ
ftr-351	618	7	the	the	DET
ftr-351	618	8	member	member	NOUN
ftr-351	618	9	countries	country	NOUN
ftr-351	618	10	will	will	AUX
ftr-351	618	11	find	find	VERB
ftr-351	618	12	it	it	PRON
ftr-351	618	13	easy	easy	ADJ
ftr-351	618	14	to	to	PART
ftr-351	618	15	accept	accept	VERB
ftr-351	618	16	the	the	DET
ftr-351	618	17	proposed	propose	VERB
ftr-351	618	18	provision	provision	NOUN
ftr-351	618	19	.	.	PUNCT
ftr-351	619	1	nevertheless	nevertheless	ADV
ftr-351	619	2	,	,	PUNCT
ftr-351	619	3	such	such	DET
ftr-351	619	4	a	a	DET
ftr-351	619	5	provision	provision	NOUN
ftr-351	619	6	will	will	AUX
ftr-351	619	7	be	be	AUX
ftr-351	619	8	of	of	ADP
ftr-351	619	9	the	the	DET
ftr-351	619	10	fullest	full	ADJ
ftr-351	619	11	importance	importance	NOUN
ftr-351	619	12	in	in	ADP
ftr-351	619	13	relations	relation	NOUN
ftr-351	619	14	with	with	ADP
ftr-351	619	15	countries	country	NOUN
ftr-351	619	16	which	which	PRON
ftr-351	619	17	see	see	VERB
ftr-351	619	18	no	no	DET
ftr-351	619	19	objection	objection	NOUN
ftr-351	619	20	in	in	ADP
ftr-351	619	21	applying	apply	VERB
ftr-351	619	22	such	such	ADJ
ftr-351	619	23	discrimination	discrimination	NOUN
ftr-351	619	24	.	.	PUNCT
ftr-351	620	1	accordingly	accordingly	ADV
ftr-351	620	2	,	,	PUNCT
ftr-351	620	3	the	the	DET
ftr-351	620	4	working	work	VERB
ftr-351	620	5	party	party	NOUN
ftr-351	620	6	considers	consider	VERB
ftr-351	620	7	that	that	SCONJ
ftr-351	620	8	it	it	PRON
ftr-351	620	9	should	should	AUX
ftr-351	620	10	insert	insert	VERB
ftr-351	620	11	this	this	DET
ftr-351	620	12	provision	provision	NOUN
ftr-351	620	13	in	in	ADP
ftr-351	620	14	its	its	PRON
ftr-351	620	15	draft	draft	NOUN
ftr-351	620	16	article	article	NOUN
ftr-351	620	17	subject	subject	ADJ
ftr-351	620	18	to	to	ADP
ftr-351	620	19	slight	slight	ADJ
ftr-351	620	20	modifications	modification	NOUN
ftr-351	620	21	.	.	PUNCT
ftr-351	621	1	*	*	PUNCT
ftr-351	622	1	*	*	PUNCT
ftr-351	623	1	[	[	X
ftr-351	623	2	footnote	footnote	NOUN
ftr-351	623	3	to	to	ADP
ftr-351	623	4	the	the	DET
ftr-351	623	5	original	original	NOUN
ftr-351	623	6	]	]	PUNCT
ftr-351	623	7	indeed	indeed	ADV
ftr-351	623	8	it	it	PRON
ftr-351	623	9	is	be	AUX
ftr-351	623	10	not	not	PART
ftr-351	623	11	easy	easy	ADJ
ftr-351	623	12	to	to	PART
ftr-351	623	13	see	see	VERB
ftr-351	623	14	how	how	SCONJ
ftr-351	623	15	the	the	DET
ftr-351	623	16	swiss	swiss	ADJ
ftr-351	623	17	delegation	delegation	NOUN
ftr-351	623	18	's	's	PART
ftr-351	623	19	proposal	proposal	NOUN
ftr-351	623	20	can	can	AUX
ftr-351	623	21	have	have	VERB
ftr-351	623	22	any	any	DET
ftr-351	623	23	real	real	ADJ
ftr-351	623	24	significance	significance	NOUN
ftr-351	623	25	.	.	PUNCT
ftr-351	624	1	the	the	DET
ftr-351	624	2	proposal	proposal	NOUN
ftr-351	624	3	mainly	mainly	ADV
ftr-351	624	4	concerns	concern	VERB
ftr-351	624	5	companies	company	NOUN
ftr-351	624	6	under	under	ADP
ftr-351	624	7	foreign	foreign	ADJ
ftr-351	624	8	control	control	NOUN
ftr-351	624	9	,	,	PUNCT
ftr-351	624	10	as	as	SCONJ
ftr-351	624	11	is	be	AUX
ftr-351	624	12	made	make	VERB
ftr-351	624	13	clear	clear	ADJ
ftr-351	624	14	in	in	ADP
ftr-351	624	15	the	the	DET
ftr-351	624	16	delegation	delegation	NOUN
ftr-351	624	17	's	's	PART
ftr-351	624	18	commentary	commentary	NOUN
ftr-351	624	19	.	.	PUNCT
ftr-351	625	1	however	however	ADV
ftr-351	625	2	,	,	PUNCT
ftr-351	625	3	although	although	SCONJ
ftr-351	625	4	it	it	PRON
ftr-351	625	5	is	be	AUX
ftr-351	625	6	true	true	ADJ
ftr-351	625	7	that	that	SCONJ
ftr-351	625	8	the	the	DET
ftr-351	625	9	company	company	NOUN
ftr-351	625	10	's	's	PART
ftr-351	625	11	nationality	nationality	NOUN
ftr-351	625	12	is	be	AUX
ftr-351	625	13	sometimes	sometimes	ADV
ftr-351	625	14	determined	determine	VERB
ftr-351	625	15	by	by	ADP
ftr-351	625	16	reference	reference	NOUN
ftr-351	625	17	to	to	ADP
ftr-351	625	18	the	the	DET
ftr-351	625	19	country	country	NOUN
ftr-351	625	20	of	of	ADP
ftr-351	625	21	origin	origin	NOUN
ftr-351	625	22	of	of	ADP
ftr-351	625	23	the	the	DET
ftr-351	625	24	capital	capital	NOUN
ftr-351	625	25	invested	invest	VERB
ftr-351	625	26	in	in	ADP
ftr-351	625	27	it	it	PRON
ftr-351	625	28	and	and	CCONJ
ftr-351	625	29	of	of	ADP
ftr-351	625	30	the	the	DET
ftr-351	625	31	individuals	individual	NOUN
ftr-351	625	32	controlling	control	VERB
ftr-351	625	33	it	it	PRON
ftr-351	625	34	,	,	PUNCT
ftr-351	625	35	the	the	DET
ftr-351	625	36	effect	effect	NOUN
ftr-351	625	37	of	of	ADP
ftr-351	625	38	the	the	DET
ftr-351	625	39	article	article	NOUN
ftr-351	625	40	proposed	propose	VERB
ftr-351	625	41	by	by	ADP
ftr-351	625	42	the	the	DET
ftr-351	625	43	working	working	NOUN
ftr-351	625	44	party	party	NOUN
ftr-351	625	45	is	be	AUX
ftr-351	625	46	that	that	SCONJ
ftr-351	625	47	in	in	ADP
ftr-351	625	48	determining	determine	VERB
ftr-351	625	49	a	a	DET
ftr-351	625	50	company	company	NOUN
ftr-351	625	51	's	's	PART
ftr-351	625	52	nationality	nationality	NOUN
ftr-351	625	53	one	one	PRON
ftr-351	625	54	must	must	AUX
ftr-351	625	55	look	look	VERB
ftr-351	625	56	to	to	ADP
ftr-351	625	57	the	the	DET
ftr-351	625	58	law	law	NOUN
ftr-351	625	59	governing	govern	VERB
ftr-351	625	60	companies	company	NOUN
ftr-351	625	61	.	.	PUNCT
ftr-351	626	1	hence	hence	ADV
ftr-351	626	2	,	,	PUNCT
ftr-351	626	3	one	one	NUM
ftr-351	626	4	of	of	ADP
ftr-351	626	5	two	two	NUM
ftr-351	626	6	things	thing	NOUN
ftr-351	626	7	:	:	PUNCT
ftr-351	626	8	assuming	assume	VERB
ftr-351	626	9	that	that	SCONJ
ftr-351	626	10	a	a	DET
ftr-351	626	11	company	company	NOUN
ftr-351	626	12	established	establish	VERB
ftr-351	626	13	in	in	ADP
ftr-351	626	14	state	state	NOUN
ftr-351	626	15	a	a	PRON
ftr-351	626	16	is	be	AUX
ftr-351	626	17	controlled	control	VERB
ftr-351	626	18	by	by	ADP
ftr-351	626	19	persons	person	NOUN
ftr-351	626	20	domiciled	domicile	VERB
ftr-351	626	21	in	in	ADP
ftr-351	626	22	another	another	DET
ftr-351	626	23	state	state	NOUN
ftr-351	626	24	b	b	NOUN
ftr-351	626	25	,	,	PUNCT
ftr-351	626	26	then	then	ADV
ftr-351	626	27	either	either	CCONJ
ftr-351	626	28	it	it	PRON
ftr-351	626	29	will	will	AUX
ftr-351	626	30	derive	derive	VERB
ftr-351	626	31	its	its	PRON
ftr-351	626	32	status	status	NOUN
ftr-351	626	33	as	as	ADP
ftr-351	626	34	a	a	DET
ftr-351	626	35	company	company	NOUN
ftr-351	626	36	from	from	ADP
ftr-351	626	37	the	the	DET
ftr-351	626	38	law	law	NOUN
ftr-351	626	39	of	of	ADP
ftr-351	626	40	the	the	DET
ftr-351	626	41	latter	latter	ADJ
ftr-351	626	42	state	state	NOUN
ftr-351	626	43	and	and	CCONJ
ftr-351	626	44	possess	possess	NOUN
ftr-351	626	45	in	in	ADP
ftr-351	626	46	consequence	consequence	NOUN
ftr-351	626	47	that	that	SCONJ
ftr-351	626	48	latter	latter	ADJ
ftr-351	626	49	state	state	NOUN
ftr-351	626	50	's	's	PART
ftr-351	626	51	nationality	nationality	NOUN
ftr-351	626	52	,	,	PUNCT
ftr-351	626	53	in	in	ADP
ftr-351	626	54	which	which	DET
ftr-351	626	55	case	case	NOUN
ftr-351	626	56	,	,	PUNCT
ftr-351	626	57	it	it	PRON
ftr-351	626	58	should	should	AUX
ftr-351	626	59	not	not	PART
ftr-351	626	60	,	,	PUNCT
ftr-351	626	61	by	by	ADP
ftr-351	626	62	virtue	virtue	NOUN
ftr-351	626	63	of	of	ADP
ftr-351	626	64	the	the	DET
ftr-351	626	65	equivalent	equivalent	ADJ
ftr-351	626	66	treatment	treatment	NOUN
ftr-351	626	67	clause	clause	NOUN
ftr-351	626	68	,	,	PUNCT
ftr-351	626	69	be	be	AUX
ftr-351	626	70	subjected	subject	VERB
ftr-351	626	71	to	to	ADP
ftr-351	626	72	treatment	treatment	NOUN
ftr-351	626	73	different	different	ADJ
ftr-351	626	74	from	from	ADP
ftr-351	626	75	that	that	PRON
ftr-351	626	76	which	which	PRON
ftr-351	626	77	will	will	AUX
ftr-351	626	78	be	be	AUX
ftr-351	626	79	applied	apply	VERB
ftr-351	626	80	to	to	ADP
ftr-351	626	81	a	a	DET
ftr-351	626	82	company	company	NOUN
ftr-351	626	83	possessing	possess	VERB
ftr-351	626	84	the	the	DET
ftr-351	626	85	nationality	nationality	NOUN
ftr-351	626	86	of	of	ADP
ftr-351	626	87	state	state	NOUN
ftr-351	626	88	a	a	NOUN
ftr-351	626	89	;	;	PUNCT
ftr-351	626	90	or	or	CCONJ
ftr-351	626	91	it	it	PRON
ftr-351	626	92	will	will	AUX
ftr-351	626	93	possess	possess	VERB
ftr-351	626	94	the	the	DET
ftr-351	626	95	nationality	nationality	NOUN
ftr-351	626	96	of	of	ADP
ftr-351	626	97	state	state	NOUN
ftr-351	626	98	a	a	X
ftr-351	626	99	,	,	PUNCT
ftr-351	626	100	in	in	ADP
ftr-351	626	101	which	which	DET
ftr-351	626	102	case	case	NOUN
ftr-351	626	103	it	it	PRON
ftr-351	626	104	is	be	AUX
ftr-351	626	105	inconceivable	inconceivable	ADJ
ftr-351	626	106	that	that	SCONJ
ftr-351	626	107	it	it	PRON
ftr-351	626	108	could	could	AUX
ftr-351	626	109	be	be	AUX
ftr-351	626	110	subjected	subject	VERB
ftr-351	626	111	to	to	ADP
ftr-351	626	112	discriminatory	discriminatory	ADJ
ftr-351	626	113	treatment	treatment	NOUN
ftr-351	626	114	as	as	ADP
ftr-351	626	115	compared	compare	VERB
ftr-351	626	116	with	with	ADP
ftr-351	626	117	other	other	ADJ
ftr-351	626	118	companies	company	NOUN
ftr-351	626	119	of	of	ADP
ftr-351	626	120	state	state	NOUN
ftr-351	626	121	a	a	PRON
ftr-351	626	122	on	on	ADP
ftr-351	626	123	the	the	DET
ftr-351	626	124	ground	ground	NOUN
ftr-351	626	125	that	that	SCONJ
ftr-351	626	126	it	it	PRON
ftr-351	626	127	is	be	AUX
ftr-351	626	128	controlled	control	VERB
ftr-351	626	129	by	by	ADP
ftr-351	626	130	persons	person	NOUN
ftr-351	626	131	domiciled	domicile	VERB
ftr-351	626	132	in	in	ADP
ftr-351	626	133	state	state	NOUN
ftr-351	626	134	b	b	PROPN
ftr-351	626	135	,	,	PUNCT
ftr-351	626	136	when	when	SCONJ
ftr-351	626	137	,	,	PUNCT
ftr-351	626	138	even	even	ADV
ftr-351	626	139	if	if	SCONJ
ftr-351	626	140	it	it	PRON
ftr-351	626	141	derives	derive	VERB
ftr-351	626	142	its	its	PRON
ftr-351	626	143	status	status	NOUN
ftr-351	626	144	from	from	ADP
ftr-351	626	145	the	the	DET
ftr-351	626	146	law	law	NOUN
ftr-351	626	147	of	of	ADP
ftr-351	626	148	state	state	PROPN
ftr-351	626	149	b	b	PROPN
ftr-351	626	150	,	,	PUNCT
ftr-351	626	151	it	it	PRON
ftr-351	626	152	ought	ought	AUX
ftr-351	626	153	in	in	ADP
ftr-351	626	154	virtue	virtue	NOUN
ftr-351	626	155	of	of	ADP
ftr-351	626	156	the	the	DET
ftr-351	626	157	equivalent	equivalent	ADJ
ftr-351	626	158	treatment	treatment	NOUN
ftr-351	626	159	clause	clause	NOUN
ftr-351	626	160	to	to	PART
ftr-351	626	161	receive	receive	VERB
ftr-351	626	162	the	the	DET
ftr-351	626	163	treatment	treatment	NOUN
ftr-351	626	164	ordinarily	ordinarily	ADV
ftr-351	626	165	applied	apply	VERB
ftr-351	626	166	in	in	ADP
ftr-351	626	167	state	state	NOUN
ftr-351	626	168	a.	a.	NOUN
ftr-351	626	169	having	having	AUX
ftr-351	626	170	defined	define	VERB
ftr-351	626	171	nationality	nationality	NOUN
ftr-351	626	172	in	in	ADP
ftr-351	626	173	terms	term	NOUN
ftr-351	626	174	of	of	ADP
ftr-351	626	175	governing	govern	VERB
ftr-351	626	176	law	law	NOUN
ftr-351	626	177	for	for	ADP
ftr-351	626	178	the	the	DET
ftr-351	626	179	purpose	purpose	NOUN
ftr-351	626	180	of	of	ADP
ftr-351	626	181	the	the	DET
ftr-351	626	182	nationality	nationality	ADJ
ftr-351	626	183	non	non	ADJ
ftr-351	626	184	-	-	ADJ
ftr-351	626	185	discrimination	discrimination	ADJ
ftr-351	626	186	provision	provision	NOUN
ftr-351	626	187	,	,	PUNCT
ftr-351	626	188	the	the	DET
ftr-351	626	189	working	work	VERB
ftr-351	626	190	party	party	NOUN
ftr-351	626	191	's	's	PART
ftr-351	626	192	argument	argument	NOUN
ftr-351	626	193	was	be	AUX
ftr-351	626	194	that	that	PRON
ftr-351	626	195	for	for	ADP
ftr-351	626	196	a	a	DET
ftr-351	626	197	company	company	NOUN
ftr-351	626	198	incorporated	incorporate	VERB
ftr-351	626	199	in	in	ADP
ftr-351	626	200	state	state	NOUN
ftr-351	626	201	a	a	PRON
ftr-351	626	202	and	and	CCONJ
ftr-351	626	203	owned	own	VERB
ftr-351	626	204	by	by	ADP
ftr-351	626	205	152	152	NUM
ftr-351	626	206	.	.	PUNCT
ftr-351	627	1	only	only	ADV
ftr-351	627	2	uk	uk	PROPN
ftr-351	627	3	-	-	PROPN
ftr-351	627	4	switzerland	switzerland	PROPN
ftr-351	627	5	(	(	PUNCT
ftr-351	627	6	1954	1954	NUM
ftr-351	627	7	)	)	PUNCT
ftr-351	627	8	added	add	VERB
ftr-351	627	9	"	"	PUNCT
ftr-351	627	10	in	in	ADP
ftr-351	627	11	similar	similar	ADJ
ftr-351	627	12	circumstances	circumstance	NOUN
ftr-351	627	13	"	"	PUNCT
ftr-351	627	14	after	after	SCONJ
ftr-351	627	15	the	the	DET
ftr-351	627	16	last	last	ADJ
ftr-351	627	17	"	"	PUNCT
ftr-351	627	18	subjected	subject	VERB
ftr-351	627	19	.	.	PUNCT
ftr-351	627	20	"	"	PUNCT
ftr-351	628	1	in	in	ADP
ftr-351	628	2	all	all	DET
ftr-351	628	3	these	these	DET
ftr-351	628	4	uk	uk	PROPN
ftr-351	628	5	treaties	treaty	NOUN
ftr-351	628	6	(	(	PUNCT
ftr-351	628	7	except	except	SCONJ
ftr-351	628	8	with	with	ADP
ftr-351	628	9	belgium	belgium	NOUN
ftr-351	628	10	)	)	PUNCT
ftr-351	628	11	the	the	DET
ftr-351	628	12	nondiscrimination	nondiscrimination	NOUN
ftr-351	628	13	article	article	NOUN
ftr-351	628	14	applied	apply	VERB
ftr-351	628	15	to	to	ADP
ftr-351	628	16	all	all	DET
ftr-351	628	17	taxes	taxis	NOUN
ftr-351	628	18	but	but	CCONJ
ftr-351	628	19	the	the	DET
ftr-351	628	20	opening	opening	NOUN
ftr-351	628	21	words	word	NOUN
ftr-351	628	22	effectively	effectively	ADV
ftr-351	628	23	restrict	restrict	VERB
ftr-351	628	24	the	the	DET
ftr-351	628	25	application	application	NOUN
ftr-351	628	26	of	of	ADP
ftr-351	628	27	the	the	DET
ftr-351	628	28	ownership	ownership	NOUN
ftr-351	628	29	provision	provision	NOUN
ftr-351	628	30	to	to	ADP
ftr-351	628	31	taxes	taxis	NOUN
ftr-351	628	32	on	on	ADP
ftr-351	628	33	income	income	NOUN
ftr-351	628	34	,	,	PUNCT
ftr-351	628	35	profits	profit	NOUN
ftr-351	628	36	and	and	CCONJ
ftr-351	628	37	capital	capital	NOUN
ftr-351	628	38	.	.	PUNCT
ftr-351	629	1	2009	2009	NUM
ftr-351	629	2	]	]	SYM
ftr-351	629	3	41	41	NUM
ftr-351	629	4	florida	florida	PROPN
ftr-351	629	5	tax	tax	NOUN
ftr-351	629	6	review	review	NOUN
ftr-351	629	7	residents	resident	NOUN
ftr-351	629	8	of	of	ADP
ftr-351	629	9	state	state	PROPN
ftr-351	629	10	b	b	PROPN
ftr-351	629	11	there	there	PRON
ftr-351	629	12	were	be	VERB
ftr-351	629	13	two	two	NUM
ftr-351	629	14	possibilities	possibility	NOUN
ftr-351	629	15	:	:	PUNCT
ftr-351	629	16	(	(	PUNCT
ftr-351	629	17	1	1	X
ftr-351	629	18	)	)	PUNCT
ftr-351	629	19	if	if	SCONJ
ftr-351	629	20	the	the	DET
ftr-351	629	21	company	company	NOUN
ftr-351	629	22	is	be	AUX
ftr-351	629	23	regarded	regard	VERB
ftr-351	629	24	as	as	SCONJ
ftr-351	629	25	governed	govern	VERB
ftr-351	629	26	by	by	ADP
ftr-351	629	27	the	the	DET
ftr-351	629	28	law	law	NOUN
ftr-351	629	29	of	of	ADP
ftr-351	629	30	state	state	PROPN
ftr-351	629	31	b	b	PROPN
ftr-351	629	32	on	on	ADP
ftr-351	629	33	account	account	NOUN
ftr-351	629	34	of	of	ADP
ftr-351	629	35	being	be	AUX
ftr-351	629	36	controlled	control	VERB
ftr-351	629	37	by	by	ADP
ftr-351	629	38	residents	resident	NOUN
ftr-351	629	39	of	of	ADP
ftr-351	629	40	that	that	DET
ftr-351	629	41	state	state	NOUN
ftr-351	629	42	,	,	PUNCT
ftr-351	629	43	as	as	SCONJ
ftr-351	629	44	the	the	DET
ftr-351	629	45	state	state	NOUN
ftr-351	629	46	of	of	ADP
ftr-351	629	47	origin	origin	NOUN
ftr-351	629	48	of	of	ADP
ftr-351	629	49	the	the	DET
ftr-351	629	50	capital	capital	NOUN
ftr-351	629	51	,	,	PUNCT
ftr-351	629	52	53	53	NUM
ftr-351	629	53	it	it	PRON
ftr-351	629	54	will	will	AUX
ftr-351	629	55	already	already	ADV
ftr-351	629	56	be	be	AUX
ftr-351	629	57	protected	protect	VERB
ftr-351	629	58	by	by	ADP
ftr-351	629	59	the	the	DET
ftr-351	629	60	nationality	nationality	NOUN
ftr-351	629	61	non	non	ADJ
ftr-351	629	62	-	-	ADJ
ftr-351	629	63	discrimination	discrimination	ADJ
ftr-351	629	64	provision	provision	NOUN
ftr-351	629	65	'	'	PART
ftr-351	629	66	54	54	NUM
ftr-351	629	67	(	(	PUNCT
ftr-351	629	68	for	for	ADP
ftr-351	629	69	which	which	PRON
ftr-351	629	70	nationality	nationality	NOUN
ftr-351	629	71	is	be	AUX
ftr-351	629	72	equated	equate	VERB
ftr-351	629	73	to	to	ADP
ftr-351	629	74	governing	govern	VERB
ftr-351	629	75	law;15	law;15	NOUN
ftr-351	629	76	5	5	NUM
ftr-351	629	77	)	)	PUNCT
ftr-351	629	78	or	or	CCONJ
ftr-351	629	79	(	(	PUNCT
ftr-351	629	80	2	2	X
ftr-351	629	81	)	)	PUNCT
ftr-351	629	82	if	if	SCONJ
ftr-351	629	83	it	it	PRON
ftr-351	629	84	is	be	AUX
ftr-351	629	85	governed	govern	VERB
ftr-351	629	86	by	by	ADP
ftr-351	629	87	the	the	DET
ftr-351	629	88	law	law	NOUN
ftr-351	629	89	of	of	ADP
ftr-351	629	90	state	state	NOUN
ftr-351	629	91	a	a	PRON
ftr-351	629	92	on	on	ADP
ftr-351	629	93	account	account	NOUN
ftr-351	629	94	of	of	ADP
ftr-351	629	95	its	its	AUX
ftr-351	629	96	being	be	AUX
ftr-351	629	97	incorporated	incorporate	VERB
ftr-351	629	98	in	in	ADP
ftr-351	629	99	that	that	DET
ftr-351	629	100	state	state	NOUN
ftr-351	629	101	,	,	PUNCT
ftr-351	629	102	it	it	PRON
ftr-351	629	103	is	be	AUX
ftr-351	629	104	highly	highly	ADV
ftr-351	629	105	unlikely	unlikely	ADJ
ftr-351	629	106	that	that	SCONJ
ftr-351	629	107	state	state	NOUN
ftr-351	629	108	a	a	PRON
ftr-351	629	109	would	would	AUX
ftr-351	629	110	discriminate	discriminate	VERB
ftr-351	629	111	against	against	ADP
ftr-351	629	112	it	it	PRON
ftr-351	629	113	by	by	ADP
ftr-351	629	114	treating	treat	VERB
ftr-351	629	115	two	two	NUM
ftr-351	629	116	companies	company	NOUN
ftr-351	629	117	governed	govern	VERB
ftr-351	629	118	by	by	ADP
ftr-351	629	119	its	its	PRON
ftr-351	629	120	law	law	NOUN
ftr-351	629	121	differently	differently	ADV
ftr-351	629	122	,	,	PUNCT
ftr-351	629	123	particularly	particularly	ADV
ftr-351	629	124	when	when	SCONJ
ftr-351	629	125	,	,	PUNCT
ftr-351	629	126	under	under	ADP
ftr-351	629	127	the	the	DET
ftr-351	629	128	nationality	nationality	NOUN
ftr-351	629	129	nondiscrimination	nondiscrimination	NOUN
ftr-351	629	130	provision	provision	NOUN
ftr-351	629	131	,	,	PUNCT
ftr-351	629	132	it	it	PRON
ftr-351	629	133	must	must	AUX
ftr-351	629	134	not	not	PART
ftr-351	629	135	treat	treat	VERB
ftr-351	629	136	a	a	DET
ftr-351	629	137	company	company	NOUN
ftr-351	629	138	governed	govern	VERB
ftr-351	629	139	by	by	ADP
ftr-351	629	140	its	its	PRON
ftr-351	629	141	law	law	NOUN
ftr-351	629	142	better	well	ADV
ftr-351	629	143	than	than	ADP
ftr-351	629	144	one	one	NUM
ftr-351	629	145	governed	govern	VERB
ftr-351	629	146	by	by	ADP
ftr-351	629	147	state	state	NOUN
ftr-351	629	148	b	b	PROPN
ftr-351	629	149	's	's	PART
ftr-351	629	150	law	law	NOUN
ftr-351	629	151	.	.	PUNCT
ftr-351	630	1	in	in	ADP
ftr-351	630	2	other	other	ADJ
ftr-351	630	3	words	word	NOUN
ftr-351	630	4	,	,	PUNCT
ftr-351	630	5	whichever	whichever	DET
ftr-351	630	6	system	system	NOUN
ftr-351	630	7	of	of	ADP
ftr-351	630	8	defining	define	VERB
ftr-351	630	9	governing	govern	VERB
ftr-351	630	10	law	law	NOUN
ftr-351	630	11	of	of	ADP
ftr-351	630	12	a	a	DET
ftr-351	630	13	company	company	NOUN
ftr-351	630	14	applied	apply	VERB
ftr-351	630	15	,	,	PUNCT
ftr-351	630	16	there	there	PRON
ftr-351	630	17	was	be	VERB
ftr-351	630	18	protection	protection	NOUN
ftr-351	630	19	against	against	ADP
ftr-351	630	20	discriminating	discriminate	VERB
ftr-351	630	21	against	against	ADP
ftr-351	630	22	it	it	PRON
ftr-351	630	23	,	,	PUNCT
ftr-351	630	24	however	however	ADV
ftr-351	630	25	,	,	PUNCT
ftr-351	630	26	unlikely	unlikely	ADJ
ftr-351	630	27	discrimination	discrimination	NOUN
ftr-351	630	28	might	might	AUX
ftr-351	630	29	be	be	AUX
ftr-351	630	30	in	in	ADP
ftr-351	630	31	the	the	DET
ftr-351	630	32	latter	latter	ADJ
ftr-351	630	33	case	case	NOUN
ftr-351	630	34	.	.	PUNCT
ftr-351	631	1	the	the	DET
ftr-351	631	2	swiss	swiss	ADJ
ftr-351	631	3	delegation	delegation	NOUN
ftr-351	631	4	's	's	PART
ftr-351	631	5	original	original	ADJ
ftr-351	631	6	draft	draft	NOUN
ftr-351	631	7	,	,	PUNCT
ftr-351	631	8	which	which	PRON
ftr-351	631	9	is	be	AUX
ftr-351	631	10	the	the	DET
ftr-351	631	11	same	same	ADJ
ftr-351	631	12	as	as	ADP
ftr-351	631	13	the	the	DET
ftr-351	631	14	ukswitzerland	ukswitzerland	NOUN
ftr-351	631	15	treaty	treaty	NOUN
ftr-351	631	16	(	(	PUNCT
ftr-351	631	17	1954	1954	NUM
ftr-351	631	18	)	)	PUNCT
ftr-351	631	19	with	with	ADP
ftr-351	631	20	some	some	DET
ftr-351	631	21	minor	minor	ADJ
ftr-351	631	22	drafting	drafting	NOUN
ftr-351	631	23	changes	change	NOUN
ftr-351	631	24	,	,	PUNCT
ftr-351	631	25	was	be	AUX
ftr-351	631	26	:	:	PUNCT
ftr-351	631	27	the	the	DET
ftr-351	631	28	income	income	NOUN
ftr-351	631	29	,	,	PUNCT
ftr-351	631	30	profits	profit	NOUN
ftr-351	631	31	and	and	CCONJ
ftr-351	631	32	capital	capital	NOUN
ftr-351	631	33	of	of	ADP
ftr-351	631	34	an	an	DET
ftr-351	631	35	enterprise	enterprise	NOUN
ftr-351	631	36	of	of	ADP
ftr-351	631	37	one	one	NUM
ftr-351	631	38	of	of	ADP
ftr-351	631	39	the	the	DET
ftr-351	631	40	states	state	NOUN
ftr-351	631	41	,	,	PUNCT
ftr-351	631	42	the	the	DET
ftr-351	631	43	capital	capital	NOUN
ftr-351	631	44	of	of	ADP
ftr-351	631	45	which	which	PRON
ftr-351	631	46	is	be	AUX
ftr-351	631	47	wholly	wholly	ADV
ftr-351	631	48	or	or	CCONJ
ftr-351	631	49	partly	partly	ADV
ftr-351	631	50	owned	own	VERB
ftr-351	631	51	or	or	CCONJ
ftr-351	631	52	controlled	control	VERB
ftr-351	631	53	,	,	PUNCT
ftr-351	631	54	directly	directly	ADV
ftr-351	631	55	or	or	CCONJ
ftr-351	631	56	indirectly	indirectly	ADV
ftr-351	631	57	,	,	PUNCT
ftr-351	631	58	by	by	ADP
ftr-351	631	59	one	one	NUM
ftr-351	631	60	or	or	CCONJ
ftr-351	631	61	more	more	ADJ
ftr-351	631	62	persons	person	NOUN
ftr-351	631	63	domiciled	domicile	VERB
ftr-351	631	64	in	in	ADP
ftr-351	631	65	the	the	DET
ftr-351	631	66	other	other	ADJ
ftr-351	631	67	state	state	NOUN
ftr-351	631	68	,	,	PUNCT
ftr-351	631	69	shall	shall	AUX
ftr-351	631	70	not	not	PART
ftr-351	631	71	be	be	AUX
ftr-351	631	72	subjected	subject	VERB
ftr-351	631	73	in	in	ADP
ftr-351	631	74	the	the	DET
ftr-351	631	75	first	first	ADV
ftr-351	631	76	-	-	PUNCT
ftr-351	631	77	mentioned	mention	VERB
ftr-351	631	78	state	state	NOUN
ftr-351	631	79	to	to	ADP
ftr-351	631	80	any	any	DET
ftr-351	631	81	taxation	taxation	NOUN
ftr-351	631	82	which	which	PRON
ftr-351	631	83	is	be	AUX
ftr-351	631	84	other	other	ADJ
ftr-351	631	85	,	,	PUNCT
ftr-351	631	86	higher	high	ADJ
ftr-351	631	87	or	or	CCONJ
ftr-351	631	88	more	more	ADV
ftr-351	631	89	burdensome	burdensome	ADJ
ftr-351	631	90	than	than	ADP
ftr-351	631	91	the	the	DET
ftr-351	631	92	taxation	taxation	NOUN
ftr-351	631	93	to	to	PART
ftr-351	631	94	which	which	PRON
ftr-351	631	95	other	other	ADJ
ftr-351	631	96	153	153	NUM
ftr-351	631	97	.	.	PUNCT
ftr-351	632	1	civil	civil	ADJ
ftr-351	632	2	law	law	NOUN
ftr-351	632	3	states	state	NOUN
ftr-351	632	4	ask	ask	VERB
ftr-351	632	5	why	why	SCONJ
ftr-351	632	6	should	should	AUX
ftr-351	632	7	legal	legal	ADJ
ftr-351	632	8	relations	relation	NOUN
ftr-351	632	9	between	between	ADP
ftr-351	632	10	members	member	NOUN
ftr-351	632	11	of	of	ADP
ftr-351	632	12	a	a	DET
ftr-351	632	13	company	company	NOUN
ftr-351	632	14	,	,	PUNCT
ftr-351	632	15	or	or	CCONJ
ftr-351	632	16	as	as	ADP
ftr-351	632	17	between	between	ADP
ftr-351	632	18	them	they	PRON
ftr-351	632	19	and	and	CCONJ
ftr-351	632	20	the	the	DET
ftr-351	632	21	company	company	NOUN
ftr-351	632	22	,	,	PUNCT
ftr-351	632	23	or	or	CCONJ
ftr-351	632	24	involving	involve	VERB
ftr-351	632	25	third	third	ADJ
ftr-351	632	26	parties	party	NOUN
ftr-351	632	27	,	,	PUNCT
ftr-351	632	28	be	be	AUX
ftr-351	632	29	determined	determine	VERB
ftr-351	632	30	by	by	ADP
ftr-351	632	31	a	a	DET
ftr-351	632	32	state	state	NOUN
ftr-351	632	33	b	b	PROPN
ftr-351	632	34	court	court	NOUN
ftr-351	632	35	based	base	VERB
ftr-351	632	36	on	on	ADP
ftr-351	632	37	the	the	DET
ftr-351	632	38	corporate	corporate	ADJ
ftr-351	632	39	law	law	NOUN
ftr-351	632	40	of	of	ADP
ftr-351	632	41	state	state	NOUN
ftr-351	632	42	a	a	PRON
ftr-351	632	43	where	where	SCONJ
ftr-351	632	44	the	the	DET
ftr-351	632	45	members	member	NOUN
ftr-351	632	46	of	of	ADP
ftr-351	632	47	the	the	DET
ftr-351	632	48	company	company	NOUN
ftr-351	632	49	(	(	PUNCT
ftr-351	632	50	and	and	CCONJ
ftr-351	632	51	particularly	particularly	ADV
ftr-351	632	52	where	where	SCONJ
ftr-351	632	53	also	also	ADV
ftr-351	632	54	the	the	DET
ftr-351	632	55	assets	asset	NOUN
ftr-351	632	56	)	)	PUNCT
ftr-351	632	57	are	be	AUX
ftr-351	632	58	in	in	ADP
ftr-351	632	59	state	state	NOUN
ftr-351	632	60	b	b	PROPN
ftr-351	632	61	?	?	PUNCT
ftr-351	633	1	in	in	ADP
ftr-351	633	2	the	the	DET
ftr-351	633	3	most	most	ADV
ftr-351	633	4	fundamental	fundamental	ADJ
ftr-351	633	5	sense	sense	NOUN
ftr-351	633	6	,	,	PUNCT
ftr-351	633	7	their	their	PRON
ftr-351	633	8	premise	premise	NOUN
ftr-351	633	9	is	be	AUX
ftr-351	633	10	that	that	SCONJ
ftr-351	633	11	incorporation	incorporation	NOUN
ftr-351	633	12	is	be	AUX
ftr-351	633	13	a	a	DET
ftr-351	633	14	legal	legal	ADJ
ftr-351	633	15	fiction	fiction	NOUN
ftr-351	633	16	that	that	PRON
ftr-351	633	17	provides	provide	VERB
ftr-351	633	18	the	the	DET
ftr-351	633	19	members	member	NOUN
ftr-351	633	20	with	with	ADP
ftr-351	633	21	certain	certain	ADJ
ftr-351	633	22	privileges	privilege	NOUN
ftr-351	633	23	,	,	PUNCT
ftr-351	633	24	including	include	VERB
ftr-351	633	25	in	in	ADP
ftr-351	633	26	certain	certain	ADJ
ftr-351	633	27	cases	case	NOUN
ftr-351	633	28	protection	protection	NOUN
ftr-351	633	29	from	from	ADP
ftr-351	633	30	liability	liability	NOUN
ftr-351	633	31	,	,	PUNCT
ftr-351	633	32	so	so	SCONJ
ftr-351	633	33	they	they	PRON
ftr-351	633	34	would	would	AUX
ftr-351	633	35	ask	ask	VERB
ftr-351	633	36	why	why	SCONJ
ftr-351	633	37	should	should	AUX
ftr-351	633	38	those	those	DET
ftr-351	633	39	members	member	NOUN
ftr-351	633	40	be	be	AUX
ftr-351	633	41	able	able	ADJ
ftr-351	633	42	to	to	PART
ftr-351	633	43	choose	choose	VERB
ftr-351	633	44	privileges	privilege	NOUN
ftr-351	633	45	under	under	ADP
ftr-351	633	46	a	a	DET
ftr-351	633	47	foreign	foreign	ADJ
ftr-351	633	48	law	law	NOUN
ftr-351	633	49	(	(	PUNCT
ftr-351	633	50	meaning	mean	VERB
ftr-351	633	51	foreign	foreign	ADJ
ftr-351	633	52	not	not	PART
ftr-351	633	53	just	just	ADV
ftr-351	633	54	as	as	ADP
ftr-351	633	55	one	one	NUM
ftr-351	633	56	that	that	PRON
ftr-351	633	57	is	be	AUX
ftr-351	633	58	other	other	ADJ
ftr-351	633	59	than	than	ADP
ftr-351	633	60	that	that	PRON
ftr-351	633	61	of	of	ADP
ftr-351	633	62	state	state	PROPN
ftr-351	633	63	b	b	PROPN
ftr-351	633	64	but	but	CCONJ
ftr-351	633	65	one	one	NUM
ftr-351	633	66	that	that	PRON
ftr-351	633	67	has	have	VERB
ftr-351	633	68	little	little	ADJ
ftr-351	633	69	if	if	SCONJ
ftr-351	633	70	any	any	DET
ftr-351	633	71	connection	connection	NOUN
ftr-351	633	72	with	with	ADP
ftr-351	633	73	the	the	DET
ftr-351	633	74	members	member	NOUN
ftr-351	633	75	(	(	PUNCT
ftr-351	633	76	and	and	CCONJ
ftr-351	633	77	,	,	PUNCT
ftr-351	633	78	possibly	possibly	ADV
ftr-351	633	79	,	,	PUNCT
ftr-351	633	80	the	the	DET
ftr-351	633	81	assets	asset	NOUN
ftr-351	633	82	)	)	PUNCT
ftr-351	633	83	)	)	PUNCT
ftr-351	633	84	that	that	PRON
ftr-351	633	85	are	be	AUX
ftr-351	633	86	superior	superior	ADJ
ftr-351	633	87	to	to	ADP
ftr-351	633	88	the	the	DET
ftr-351	633	89	privileges	privilege	NOUN
ftr-351	633	90	that	that	PRON
ftr-351	633	91	state	state	NOUN
ftr-351	633	92	b	b	PROPN
ftr-351	633	93	law	law	NOUN
ftr-351	633	94	has	have	AUX
ftr-351	633	95	decided	decide	VERB
ftr-351	633	96	to	to	PART
ftr-351	633	97	accord	accord	VERB
ftr-351	633	98	?	?	PUNCT
ftr-351	634	1	common	common	ADJ
ftr-351	634	2	law	law	NOUN
ftr-351	634	3	states	state	NOUN
ftr-351	634	4	look	look	VERB
ftr-351	634	5	only	only	ADV
ftr-351	634	6	to	to	ADP
ftr-351	634	7	the	the	DET
ftr-351	634	8	country	country	NOUN
ftr-351	634	9	of	of	ADP
ftr-351	634	10	incorporation	incorporation	NOUN
ftr-351	634	11	for	for	ADP
ftr-351	634	12	the	the	DET
ftr-351	634	13	governing	govern	VERB
ftr-351	634	14	law	law	NOUN
ftr-351	634	15	,	,	PUNCT
ftr-351	634	16	perhaps	perhaps	ADV
ftr-351	634	17	because	because	SCONJ
ftr-351	634	18	traditionally	traditionally	ADV
ftr-351	634	19	they	they	PRON
ftr-351	634	20	have	have	AUX
ftr-351	634	21	not	not	PART
ftr-351	634	22	had	have	VERB
ftr-351	634	23	large	large	ADJ
ftr-351	634	24	minimum	minimum	ADJ
ftr-351	634	25	capital	capital	NOUN
ftr-351	634	26	requirements	requirement	NOUN
ftr-351	634	27	and	and	CCONJ
ftr-351	634	28	so	so	ADV
ftr-351	634	29	there	there	PRON
ftr-351	634	30	was	be	VERB
ftr-351	634	31	no	no	DET
ftr-351	634	32	incentive	incentive	NOUN
ftr-351	634	33	to	to	PART
ftr-351	634	34	incorporate	incorporate	VERB
ftr-351	634	35	a	a	DET
ftr-351	634	36	company	company	NOUN
ftr-351	634	37	elsewhere	elsewhere	ADV
ftr-351	634	38	to	to	PART
ftr-351	634	39	reduce	reduce	VERB
ftr-351	634	40	this	this	PRON
ftr-351	634	41	.	.	PUNCT
ftr-351	635	1	154	154	NUM
ftr-351	635	2	.	.	PUNCT
ftr-351	636	1	nationality	nationality	NOUN
ftr-351	636	2	non	non	ADJ
ftr-351	636	3	-	-	ADJ
ftr-351	636	4	discrimination	discrimination	ADJ
ftr-351	636	5	provisions	provision	NOUN
ftr-351	636	6	existed	exist	VERB
ftr-351	636	7	in	in	ADP
ftr-351	636	8	the	the	DET
ftr-351	636	9	mexico	mexico	PROPN
ftr-351	636	10	and	and	CCONJ
ftr-351	636	11	london	london	PROPN
ftr-351	636	12	models	model	NOUN
ftr-351	636	13	:	:	PUNCT
ftr-351	636	14	"	"	PUNCT
ftr-351	636	15	a	a	DET
ftr-351	636	16	taxpayer	taxpayer	NOUN
ftr-351	636	17	having	have	VERB
ftr-351	636	18	his	his	PRON
ftr-351	636	19	fiscal	fiscal	ADJ
ftr-351	636	20	domicile	domicile	NOUN
ftr-351	636	21	in	in	ADP
ftr-351	636	22	one	one	NUM
ftr-351	636	23	of	of	ADP
ftr-351	636	24	the	the	DET
ftr-351	636	25	contracting	contracting	NOUN
ftr-351	636	26	states	state	NOUN
ftr-351	636	27	shall	shall	AUX
ftr-351	636	28	not	not	PART
ftr-351	636	29	be	be	AUX
ftr-351	636	30	subject	subject	ADJ
ftr-351	636	31	in	in	ADP
ftr-351	636	32	the	the	DET
ftr-351	636	33	other	other	ADJ
ftr-351	636	34	contracting	contracting	NOUN
ftr-351	636	35	state	state	NOUN
ftr-351	636	36	,	,	PUNCT
ftr-351	636	37	in	in	ADP
ftr-351	636	38	respect	respect	NOUN
ftr-351	636	39	of	of	ADP
ftr-351	636	40	income	income	NOUN
ftr-351	636	41	he	he	PRON
ftr-351	636	42	derives	derive	VERB
ftr-351	636	43	from	from	ADP
ftr-351	636	44	that	that	DET
ftr-351	636	45	state	state	NOUN
ftr-351	636	46	,	,	PUNCT
ftr-351	636	47	to	to	ADP
ftr-351	636	48	higher	high	ADJ
ftr-351	636	49	or	or	CCONJ
ftr-351	636	50	other	other	ADJ
ftr-351	636	51	taxes	taxis	NOUN
ftr-351	636	52	than	than	ADP
ftr-351	636	53	the	the	DET
ftr-351	636	54	taxes	taxis	NOUN
ftr-351	636	55	applicable	applicable	ADJ
ftr-351	636	56	in	in	ADP
ftr-351	636	57	respect	respect	NOUN
ftr-351	636	58	of	of	ADP
ftr-351	636	59	the	the	DET
ftr-351	636	60	same	same	ADJ
ftr-351	636	61	income	income	NOUN
ftr-351	636	62	to	to	ADP
ftr-351	636	63	a	a	DET
ftr-351	636	64	taxpayer	taxpayer	NOUN
ftr-351	636	65	having	have	VERB
ftr-351	636	66	his	his	PRON
ftr-351	636	67	fiscal	fiscal	ADJ
ftr-351	636	68	domicile	domicile	NOUN
ftr-351	636	69	in	in	ADP
ftr-351	636	70	the	the	DET
ftr-351	636	71	latter	latter	ADJ
ftr-351	636	72	state	state	NOUN
ftr-351	636	73	,	,	PUNCT
ftr-351	636	74	or	or	CCONJ
ftr-351	636	75	having	have	VERB
ftr-351	636	76	the	the	DET
ftr-351	636	77	nationality	nationality	NOUN
ftr-351	636	78	of	of	ADP
ftr-351	636	79	that	that	DET
ftr-351	636	80	state	state	NOUN
ftr-351	636	81	.	.	PUNCT
ftr-351	636	82	"	"	PUNCT
ftr-351	637	1	this	this	PRON
ftr-351	637	2	is	be	AUX
ftr-351	637	3	wider	wide	ADJ
ftr-351	637	4	than	than	ADP
ftr-351	637	5	the	the	DET
ftr-351	637	6	present	present	ADJ
ftr-351	637	7	article	article	NOUN
ftr-351	637	8	24(1	24(1	NUM
ftr-351	637	9	)	)	PUNCT
ftr-351	637	10	,	,	PUNCT
ftr-351	637	11	applying	apply	VERB
ftr-351	637	12	to	to	ADP
ftr-351	637	13	residence	residence	NOUN
ftr-351	637	14	as	as	ADV
ftr-351	637	15	well	well	ADV
ftr-351	637	16	as	as	ADP
ftr-351	637	17	nationality	nationality	NOUN
ftr-351	637	18	,	,	PUNCT
ftr-351	637	19	although	although	SCONJ
ftr-351	637	20	the	the	DET
ftr-351	637	21	residence	residence	NOUN
ftr-351	637	22	part	part	NOUN
ftr-351	637	23	may	may	AUX
ftr-351	637	24	have	have	AUX
ftr-351	637	25	been	be	AUX
ftr-351	637	26	intended	intend	VERB
ftr-351	637	27	as	as	ADP
ftr-351	637	28	a	a	DET
ftr-351	637	29	permanent	permanent	ADJ
ftr-351	637	30	establishment	establishment	NOUN
ftr-351	637	31	non	non	ADJ
ftr-351	637	32	-	-	ADJ
ftr-351	637	33	discrimination	discrimination	ADJ
ftr-351	637	34	provision	provision	NOUN
ftr-351	637	35	,	,	PUNCT
ftr-351	637	36	which	which	PRON
ftr-351	637	37	it	it	PRON
ftr-351	637	38	later	later	ADV
ftr-351	637	39	became	become	VERB
ftr-351	637	40	.	.	PUNCT
ftr-351	638	1	155	155	X
ftr-351	638	2	.	.	PUNCT
ftr-351	639	1	see	see	VERB
ftr-351	639	2	supra	supra	PROPN
ftr-351	639	3	note	note	PROPN
ftr-351	639	4	116	116	NUM
ftr-351	639	5	.	.	PUNCT
ftr-351	640	1	42	42	NUM
ftr-351	641	1	[	[	X
ftr-351	641	2	vol	vol	NOUN
ftr-351	641	3	10	10	NUM
ftr-351	641	4	:	:	SYM
ftr-351	641	5	1	1	NUM
ftr-351	641	6	understanding	understand	VERB
ftr-351	641	7	the	the	DET
ftr-351	641	8	oecd	oecd	PROPN
ftr-351	641	9	model	model	PROPN
ftr-351	641	10	tax	tax	PROPN
ftr-351	641	11	convention	convention	NOUN
ftr-351	641	12	similarl56	similarl56	NOUN
ftr-351	641	13	enterprises	enterprise	NOUN
ftr-351	641	14	of	of	ADP
ftr-351	641	15	that	that	DET
ftr-351	641	16	first	first	ADV
ftr-351	641	17	-	-	PUNCT
ftr-351	641	18	mentioned	mention	VERB
ftr-351	641	19	state	state	NOUN
ftr-351	641	20	in	in	ADP
ftr-351	641	21	the	the	DET
ftr-351	641	22	like	like	ADJ
ftr-351	641	23	circumstances	circumstance	NOUN
ftr-351	641	24	are	be	AUX
ftr-351	641	25	or	or	CCONJ
ftr-351	641	26	may	may	AUX
ftr-351	641	27	be	be	AUX
ftr-351	641	28	subjected	subject	VERB
ftr-351	641	29	in	in	ADP
ftr-351	641	30	respect	respect	NOUN
ftr-351	641	31	of	of	ADP
ftr-351	641	32	the	the	DET
ftr-351	641	33	like	like	ADJ
ftr-351	641	34	income	income	NOUN
ftr-351	641	35	,	,	PUNCT
ftr-351	641	36	profits	profit	NOUN
ftr-351	641	37	and	and	CCONJ
ftr-351	641	38	capital	capital	NOUN
ftr-351	641	39	.	.	PUNCT
ftr-351	642	1	'57	'57	NUM
ftr-351	642	2	working	work	VERB
ftr-351	642	3	party	party	NOUN
ftr-351	642	4	4	4	NUM
ftr-351	642	5	's	's	PART
ftr-351	642	6	first	first	ADJ
ftr-351	642	7	draft	draft	NOUN
ftr-351	642	8	,	,	PUNCT
ftr-351	642	9	which	which	PRON
ftr-351	642	10	as	as	SCONJ
ftr-351	642	11	already	already	ADV
ftr-351	642	12	mentioned	mention	VERB
ftr-351	642	13	,	,	PUNCT
ftr-351	642	14	was	be	AUX
ftr-351	642	15	intended	intend	VERB
ftr-351	642	16	to	to	PART
ftr-351	642	17	be	be	AUX
ftr-351	642	18	a	a	DET
ftr-351	642	19	multilateral	multilateral	ADJ
ftr-351	642	20	convention	convention	NOUN
ftr-351	642	21	on	on	ADP
ftr-351	642	22	non	non	ADJ
ftr-351	642	23	-	-	NOUN
ftr-351	642	24	discrimination	discrimination	NOUN
ftr-351	642	25	,	,	PUNCT
ftr-351	642	26	was	be	AUX
ftr-351	642	27	:	:	PUNCT
ftr-351	642	28	the	the	DET
ftr-351	642	29	income	income	NOUN
ftr-351	642	30	,	,	PUNCT
ftr-351	642	31	profits	profit	NOUN
ftr-351	642	32	and	and	CCONJ
ftr-351	642	33	capital	capital	NOUN
ftr-351	642	34	of	of	ADP
ftr-351	642	35	an	an	DET
ftr-351	642	36	enterprise	enterprise	NOUN
ftr-351	642	37	established	establish	VERB
ftr-351	642	38	in	in	ADP
ftr-351	642	39	a	a	DET
ftr-351	642	40	member	member	NOUN
ftr-351	642	41	country	country	NOUN
ftr-351	642	42	of	of	ADP
ftr-351	642	43	the	the	DET
ftr-351	642	44	oeec	oeec	NOUN
ftr-351	642	45	,	,	PUNCT
ftr-351	642	46	the	the	DET
ftr-351	642	47	capital	capital	NOUN
ftr-351	642	48	of	of	ADP
ftr-351	642	49	which	which	PRON
ftr-351	642	50	is	be	AUX
ftr-351	642	51	wholly	wholly	ADV
ftr-351	642	52	or	or	CCONJ
ftr-351	642	53	partly	partly	ADV
ftr-351	642	54	owned	own	VERB
ftr-351	642	55	or	or	CCONJ
ftr-351	642	56	controlled	control	VERB
ftr-351	642	57	,	,	PUNCT
ftr-351	642	58	directly	directly	ADV
ftr-351	642	59	or	or	CCONJ
ftr-351	642	60	indirectly	indirectly	ADV
ftr-351	642	61	,	,	PUNCT
ftr-351	642	62	by	by	ADP
ftr-351	642	63	one	one	NUM
ftr-351	642	64	or	or	CCONJ
ftr-351	642	65	more	more	ADJ
ftr-351	642	66	persons	person	NOUN
ftr-351	642	67	domiciled	domicile	VERB
ftr-351	642	68	in	in	ADP
ftr-351	642	69	some	some	DET
ftr-351	642	70	other	other	ADJ
ftr-351	642	71	member	member	NOUN
ftr-351	642	72	country	country	NOUN
ftr-351	642	73	,	,	PUNCT
ftr-351	642	74	shall	shall	AUX
ftr-351	642	75	not	not	PART
ftr-351	642	76	be	be	AUX
ftr-351	642	77	subjected	subject	VERB
ftr-351	642	78	in	in	ADP
ftr-351	642	79	the	the	DET
ftr-351	642	80	first	first	ADJ
ftr-351	642	81	-	-	PUNCT
ftr-351	642	82	mentioned	mention	VERB
ftr-351	642	83	country	country	NOUN
ftr-351	642	84	to	to	ADP
ftr-351	642	85	any	any	DET
ftr-351	642	86	taxation	taxation	NOUN
ftr-351	642	87	which	which	PRON
ftr-351	642	88	is	be	AUX
ftr-351	642	89	other	other	ADJ
ftr-351	642	90	,	,	PUNCT
ftr-351	642	91	higher	high	ADJ
ftr-351	642	92	or	or	CCONJ
ftr-351	642	93	more	more	ADV
ftr-351	642	94	burdensome	burdensome	ADJ
ftr-351	642	95	than	than	ADP
ftr-351	642	96	the	the	DET
ftr-351	642	97	taxation	taxation	NOUN
ftr-351	642	98	to	to	PART
ftr-351	642	99	which	which	PRON
ftr-351	642	100	other	other	ADJ
ftr-351	642	101	similar	similar	ADJ
ftr-351	642	102	enterprises	enterprise	NOUN
ftr-351	642	103	in	in	ADP
ftr-351	642	104	the	the	DET
ftr-351	642	105	like	like	ADJ
ftr-351	642	106	circumstances	circumstance	NOUN
ftr-351	642	107	establishment	establishment	NOUN
ftr-351	642	108	in	in	ADP
ftr-351	642	109	that	that	DET
ftr-351	642	110	first	first	ADJ
ftr-351	642	111	-	-	PUNCT
ftr-351	642	112	mentioned	mention	VERB
ftr-351	642	113	country	country	NOUN
ftr-351	642	114	are	be	AUX
ftr-351	642	115	or	or	CCONJ
ftr-351	642	116	may	may	AUX
ftr-351	642	117	be	be	AUX
ftr-351	642	118	subjected	subject	VERB
ftr-351	642	119	in	in	ADP
ftr-351	642	120	respect	respect	NOUN
ftr-351	642	121	or	or	CCONJ
ftr-351	642	122	the	the	DET
ftr-351	642	123	like	like	ADJ
ftr-351	642	124	income	income	NOUN
ftr-351	642	125	,	,	PUNCT
ftr-351	642	126	profits	profit	NOUN
ftr-351	642	127	and	and	CCONJ
ftr-351	642	128	capital	capital	NOUN
ftr-351	642	129	.	.	PUNCT
ftr-351	642	130	158	158	NUM
ftr-351	643	1	although	although	SCONJ
ftr-351	643	2	the	the	DET
ftr-351	643	3	deletion	deletion	NOUN
ftr-351	643	4	of	of	ADP
ftr-351	643	5	this	this	DET
ftr-351	643	6	provision	provision	NOUN
ftr-351	643	7	was	be	AUX
ftr-351	643	8	proposed	propose	VERB
ftr-351	643	9	by	by	ADP
ftr-351	643	10	italy	italy	PROPN
ftr-351	643	11	in	in	ADP
ftr-351	643	12	the	the	DET
ftr-351	643	13	fiscal	fiscal	ADJ
ftr-351	643	14	committee159	committee159	PROPN
ftr-351	643	15	working	working	NOUN
ftr-351	643	16	party	party	NOUN
ftr-351	643	17	4	4	NUM
ftr-351	643	18	apparently	apparently	ADV
ftr-351	643	19	took	take	VERB
ftr-351	643	20	no	no	DET
ftr-351	643	21	notice	notice	NOUN
ftr-351	643	22	and	and	CCONJ
ftr-351	643	23	their	their	PRON
ftr-351	643	24	subsequent	subsequent	ADJ
ftr-351	643	25	draft	draft	NOUN
ftr-351	643	26	for	for	ADP
ftr-351	643	27	a	a	DET
ftr-351	643	28	bilateral	bilateral	ADJ
ftr-351	643	29	treaty	treaty	NOUN
ftr-351	643	30	was	be	AUX
ftr-351	643	31	:	:	PUNCT
ftr-351	643	32	an	an	DET
ftr-351	643	33	enterprise	enterprise	NOUN
ftr-351	643	34	established	establish	VERB
ftr-351	643	35	in	in	ADP
ftr-351	643	36	the	the	DET
ftr-351	643	37	territory	territory	NOUN
ftr-351	643	38	of	of	ADP
ftr-351	643	39	one	one	NUM
ftr-351	643	40	of	of	ADP
ftr-351	643	41	the	the	DET
ftr-351	643	42	contracting	contracting	NOUN
ftr-351	643	43	parties	party	NOUN
ftr-351	643	44	,	,	PUNCT
ftr-351	643	45	the	the	DET
ftr-351	643	46	capital	capital	NOUN
ftr-351	643	47	of	of	ADP
ftr-351	643	48	which	which	PRON
ftr-351	643	49	is	be	AUX
ftr-351	643	50	wholly	wholly	ADV
ftr-351	643	51	or	or	CCONJ
ftr-351	643	52	partly	partly	ADV
ftr-351	643	53	owned	own	VERB
ftr-351	643	54	or	or	CCONJ
ftr-351	643	55	controlled	control	VERB
ftr-351	643	56	,	,	PUNCT
ftr-351	643	57	directly	directly	ADV
ftr-351	643	58	or	or	CCONJ
ftr-351	643	59	indirectly	indirectly	ADV
ftr-351	643	60	,	,	PUNCT
ftr-351	643	61	by	by	ADP
ftr-351	643	62	one	one	NUM
ftr-351	643	63	or	or	CCONJ
ftr-351	643	64	more	more	ADJ
ftr-351	643	65	156	156	NUM
ftr-351	643	66	.	.	PUNCT
ftr-351	644	1	this	this	DET
ftr-351	644	2	word	word	NOUN
ftr-351	644	3	was	be	AUX
ftr-351	644	4	not	not	PART
ftr-351	644	5	in	in	ADP
ftr-351	644	6	the	the	DET
ftr-351	644	7	uk	uk	PROPN
ftr-351	644	8	-	-	PROPN
ftr-351	644	9	switzerland	switzerland	PROPN
ftr-351	644	10	treaty	treaty	NOUN
ftr-351	644	11	(	(	PUNCT
ftr-351	644	12	1954	1954	NUM
ftr-351	644	13	)	)	PUNCT
ftr-351	644	14	and	and	CCONJ
ftr-351	644	15	has	have	AUX
ftr-351	644	16	remained	remain	VERB
ftr-351	644	17	in	in	ADP
ftr-351	644	18	the	the	DET
ftr-351	644	19	model	model	NOUN
ftr-351	644	20	.	.	PUNCT
ftr-351	645	1	157	157	NUM
ftr-351	645	2	.	.	PUNCT
ftr-351	646	1	rc	rc	PROPN
ftr-351	646	2	/	/	SYM
ftr-351	646	3	wp4	wp4	ADJ
ftr-351	646	4	2	2	NUM
ftr-351	646	5	(	(	PUNCT
ftr-351	646	6	may	may	PROPN
ftr-351	646	7	20	20	NUM
ftr-351	646	8	,	,	PUNCT
ftr-351	646	9	1957	1957	NUM
ftr-351	646	10	)	)	PUNCT
ftr-351	646	11	,	,	PUNCT
ftr-351	646	12	at	at	ADP
ftr-351	646	13	8	8	NUM
ftr-351	646	14	.	.	PUNCT
ftr-351	647	1	in	in	ADP
ftr-351	647	2	french	french	PROPN
ftr-351	647	3	:	:	PUNCT
ftr-351	647	4	<	<	X
ftr-351	647	5	<	<	X
ftr-351	647	6	les	les	X
ftr-351	647	7	revenus	revenus	X
ftr-351	647	8	,	,	PUNCT
ftr-351	647	9	bnefices	bnefice	NOUN
ftr-351	647	10	et	et	PROPN
ftr-351	647	11	capitaux	capitaux	PROPN
ftr-351	647	12	d'une	d'une	PROPN
ftr-351	647	13	entreprise	entreprise	PROPN
ftr-351	647	14	de	de	PROPN
ftr-351	647	15	l'un	l'un	PROPN
ftr-351	647	16	des	des	PROPN
ftr-351	647	17	deux	deux	PROPN
ftr-351	647	18	etats	etats	PROPN
ftr-351	647	19	,	,	PUNCT
ftr-351	647	20	do	do	AUX
ftr-351	647	21	nt	not	PART
ftr-351	647	22	le	le	VERB
ftr-351	647	23	capital	capital	X
ftr-351	647	24	est	est	X
ftr-351	647	25	en	en	X
ftr-351	647	26	totalitd	totalitd	VERB
ftr-351	647	27	ou	ou	PROPN
ftr-351	647	28	en	en	X
ftr-351	647	29	partie	partie	PROPN
ftr-351	647	30	,	,	PUNCT
ftr-351	647	31	directement	directement	NOUN
ftr-351	647	32	ou	ou	ADP
ftr-351	647	33	indirectement	indirectement	PROPN
ftr-351	647	34	ditenu	ditenu	PROPN
ftr-351	647	35	ou	ou	ADP
ftr-351	647	36	contr6kl	contr6kl	PROPN
ftr-351	647	37	par	par	X
ftr-351	647	38	une	une	X
ftr-351	647	39	ou	ou	ADP
ftr-351	647	40	plus	plus	CCONJ
ftr-351	647	41	leurs	leurs	X
ftr-351	647	42	personnes	personnes	PROPN
ftr-351	647	43	domicilides	domicilide	NOUN
ftr-351	647	44	dans	dans	PROPN
ftr-351	647	45	i'autre	i'autre	PROPN
ftr-351	647	46	etat	etat	PROPN
ftr-351	647	47	,	,	PUNCT
ftr-351	647	48	ne	ne	PROPN
ftr-351	647	49	doivent	doivent	PROPN
ftr-351	647	50	etre	etre	PROPN
ftr-351	647	51	soumis	soumis	PROPN
ftr-351	647	52	dans	dans	PROPN
ftr-351	647	53	le	le	PROPN
ftr-351	647	54	premier	premier	PROPN
ftr-351	647	55	etat	etat	PROPN
ftr-351	647	56	6	6	NUM
ftr-351	647	57	aucune	aucune	PROPN
ftr-351	647	58	imposition	imposition	NOUN
ftr-351	647	59	autre	autre	PROPN
ftr-351	647	60	,	,	PUNCT
ftr-351	647	61	plus	plus	CCONJ
ftr-351	647	62	levie	levie	NOUN
ftr-351	647	63	ou	ou	PROPN
ftr-351	647	64	plus	plus	CCONJ
ftr-351	647	65	lourde	lourde	PROPN
ftr-351	647	66	que	que	PROPN
ftr-351	647	67	celle	celle	PROPN
ftr-351	647	68	i	i	PRON
ftr-351	647	69	laquelle	laquelle	PROPN
ftr-351	647	70	sont	sont	X
ftr-351	647	71	ou	ou	PROPN
ftr-351	647	72	pourront	pourront	PROPN
ftr-351	647	73	tre	tre	PROPN
ftr-351	647	74	soumises	soumise	NOUN
ftr-351	647	75	,	,	PUNCT
ftr-351	647	76	pour	pour	X
ftr-351	647	77	de	de	X
ftr-351	647	78	semblables	semblables	PROPN
ftr-351	647	79	revenus	revenus	PROPN
ftr-351	647	80	,	,	PUNCT
ftr-351	647	81	bdnefices	bdnefice	NOUN
ftr-351	647	82	et	et	PROPN
ftr-351	647	83	capitaux	capitaux	PROPN
ftr-351	647	84	,	,	PUNCT
ftr-351	647	85	d'autres	d'autres	PROPN
ftr-351	647	86	entreprises	entreprise	NOUN
ftr-351	647	87	analogues	analogues	PROPN
ftr-351	647	88	de	de	PROPN
ftr-351	647	89	ce	ce	PROPN
ftr-351	647	90	premier	premier	PROPN
ftr-351	647	91	etat	etat	PROPN
ftr-351	647	92	se	se	PROPN
ftr-351	647	93	trouvant	trouvant	PROPN
ftr-351	647	94	dans	dans	PROPN
ftr-351	647	95	une	une	PROPN
ftr-351	647	96	situation	situation	NOUN
ftr-351	647	97	semblable	semblable	ADJ
ftr-351	647	98	.	.	PUNCT
ftr-351	647	99	)	)	PUNCT
ftr-351	648	1	158	158	NUM
ftr-351	648	2	.	.	PUNCT
ftr-351	648	3	fc	fc	PROPN
ftr-351	648	4	/	/	SYM
ftr-351	648	5	wp4(57	wp4(57	NOUN
ftr-351	648	6	)	)	PUNCT
ftr-351	648	7	2	2	NUM
ftr-351	648	8	,	,	PUNCT
ftr-351	648	9	at	at	ADP
ftr-351	648	10	10	10	NUM
ftr-351	648	11	.	.	PUNCT
ftr-351	649	1	(	(	PUNCT
ftr-351	649	2	may	may	PROPN
ftr-351	649	3	10	10	NUM
ftr-351	649	4	,	,	PUNCT
ftr-351	649	5	1957	1957	NUM
ftr-351	649	6	)	)	PUNCT
ftr-351	649	7	.	.	PUNCT
ftr-351	650	1	in	in	ADP
ftr-351	650	2	french	french	PROPN
ftr-351	650	3	:	:	PUNCT
ftr-351	650	4	<	<	X
ftr-351	650	5	<	<	X
ftr-351	650	6	les	les	X
ftr-351	650	7	revenus	revenus	X
ftr-351	650	8	,	,	PUNCT
ftr-351	650	9	binefices	binefice	NOUN
ftr-351	650	10	et	et	NOUN
ftr-351	650	11	capitaux	capitaux	X
ftr-351	650	12	d'une	d'une	PROPN
ftr-351	650	13	entreprise	entreprise	PROPN
ftr-351	650	14	9tablie	9tablie	NUM
ftr-351	650	15	dans	dans	PROPN
ftr-351	650	16	un	un	PROPN
ftr-351	650	17	des	des	PROPN
ftr-351	650	18	etats	etats	PROPN
ftr-351	650	19	-	-	PUNCT
ftr-351	650	20	membres	membre	NOUN
ftr-351	650	21	de	de	X
ftr-351	650	22	l'o.e	l'o.e	PROPN
ftr-351	650	23	.	.	PUNCT
ftr-351	651	1	c.e	c.e	PROPN
ftr-351	651	2	.	.	PROPN
ftr-351	651	3	,	,	PUNCT
ftr-351	651	4	do	do	AUX
ftr-351	651	5	nt	not	PART
ftr-351	651	6	le	le	VERB
ftr-351	651	7	capital	capital	X
ftr-351	651	8	est	est	X
ftr-351	651	9	en	en	X
ftr-351	651	10	totalitg	totalitg	VERB
ftr-351	651	11	ou	ou	X
ftr-351	651	12	en	en	X
ftr-351	651	13	partie	partie	PROPN
ftr-351	651	14	,	,	PUNCT
ftr-351	651	15	directement	directement	NOUN
ftr-351	651	16	ou	ou	ADP
ftr-351	651	17	indirectement	indirectement	NOUN
ftr-351	651	18	,	,	PUNCT
ftr-351	651	19	ditenu	ditenu	PROPN
ftr-351	651	20	ou	ou	X
ftr-351	651	21	contrd6l	contrd6l	PROPN
ftr-351	651	22	par	par	PROPN
ftr-351	651	23	une	une	PROPN
ftr-351	651	24	ou	ou	X
ftr-351	651	25	plusieurs	plusieurs	X
ftr-351	651	26	personnes	personnes	X
ftr-351	651	27	domicilides	domicilide	NOUN
ftr-351	651	28	dans	dans	PROPN
ftr-351	651	29	quelque	quelque	PROPN
ftr-351	651	30	autre	autre	PROPN
ftr-351	651	31	etat	etat	PROPN
ftr-351	651	32	-	-	PUNCT
ftr-351	651	33	membre	membre	PROPN
ftr-351	651	34	de	de	X
ftr-351	651	35	l'o.e.c.e	l'o.e.c.e	PROPN
ftr-351	651	36	.	.	PROPN
ftr-351	651	37	,	,	PUNCT
ftr-351	651	38	ne	ne	PROPN
ftr-351	651	39	doivent	doivent	PROPN
ftr-351	651	40	etre	etre	PROPN
ftr-351	651	41	soumis	soumis	PROPN
ftr-351	651	42	dans	dans	PROPN
ftr-351	651	43	le	le	PROPN
ftr-351	651	44	premier	premier	PROPN
ftr-351	651	45	etat	etat	PROPN
ftr-351	651	46	6	6	NUM
ftr-351	651	47	aucune	aucune	PROPN
ftr-351	651	48	imposition	imposition	NOUN
ftr-351	651	49	autre	autre	PROPN
ftr-351	651	50	,	,	PUNCT
ftr-351	651	51	plus	plus	CCONJ
ftr-351	651	52	glevie	glevie	NOUN
ftr-351	651	53	ou	ou	PROPN
ftr-351	651	54	plus	plus	CCONJ
ftr-351	651	55	lourde	lourde	PROPN
ftr-351	651	56	que	que	PROPN
ftr-351	651	57	celle	celle	PROPN
ftr-351	651	58	a	a	DET
ftr-351	651	59	laquelle	laquelle	PROPN
ftr-351	651	60	sont	sont	X
ftr-351	651	61	ou	ou	X
ftr-351	651	62	pourront	pourront	NOUN
ftr-351	651	63	6tre	6tre	PROPN
ftr-351	651	64	soumises	soumise	NOUN
ftr-351	651	65	,	,	PUNCT
ftr-351	651	66	pour	pour	X
ftr-351	651	67	des	des	X
ftr-351	651	68	revenus	revenus	PROPN
ftr-351	651	69	,	,	PUNCT
ftr-351	651	70	bdnefices	bdnefice	NOUN
ftr-351	651	71	et	et	PROPN
ftr-351	651	72	capitaux	capitaux	PROPN
ftr-351	651	73	analogues	analogue	NOUN
ftr-351	651	74	,	,	PUNCT
ftr-351	651	75	d'autres	d'autres	PROPN
ftr-351	651	76	entreprises	entreprise	VERB
ftr-351	651	77	semblables	semblables	PROPN
ftr-351	651	78	9tablies	9tablies	NUM
ftr-351	651	79	dans	dans	PROPN
ftr-351	651	80	ce	ce	PROPN
ftr-351	651	81	premier	premier	PROPN
ftr-351	651	82	etat	etat	PROPN
ftr-351	651	83	et	et	PROPN
ftr-351	651	84	se	se	X
ftr-351	651	85	trouvant	trouvant	PROPN
ftr-351	651	86	dans	dans	PROPN
ftr-351	651	87	la	la	X
ftr-351	651	88	mme	mme	X
ftr-351	651	89	situation	situation	NOUN
ftr-351	651	90	.	.	PUNCT
ftr-351	651	91	)	)	PUNCT
ftr-351	651	92	)	)	PUNCT
ftr-351	652	1	159	159	NUM
ftr-351	652	2	.	.	PUNCT
ftr-351	652	3	fc	fc	PROPN
ftr-351	652	4	/	/	SYM
ftr-351	652	5	m(57	m(57	PROPN
ftr-351	652	6	)	)	PUNCT
ftr-351	652	7	2	2	NUM
ftr-351	652	8	(	(	PUNCT
ftr-351	652	9	jul	jul	PROPN
ftr-351	652	10	.	.	PROPN
ftr-351	652	11	3	3	NUM
ftr-351	652	12	,	,	PUNCT
ftr-351	652	13	1957	1957	NUM
ftr-351	652	14	)	)	PUNCT
ftr-351	652	15	,	,	PUNCT
ftr-351	652	16	at	at	ADP
ftr-351	652	17	4	4	NUM
ftr-351	652	18	.	.	NOUN
ftr-351	652	19	2009	2009	NUM
ftr-351	652	20	]	]	SYM
ftr-351	652	21	43	43	NUM
ftr-351	652	22	florida	florida	PROPN
ftr-351	652	23	tax	tax	NOUN
ftr-351	652	24	review	review	NOUN
ftr-351	652	25	persons	person	NOUN
ftr-351	652	26	domiciled	domicile	VERB
ftr-351	652	27	in	in	ADP
ftr-351	652	28	the	the	DET
ftr-351	652	29	territory	territory	NOUN
ftr-351	652	30	of	of	ADP
ftr-351	652	31	another	another	DET
ftr-351	652	32	contracting	contracting	NOUN
ftr-351	652	33	party	party	NOUN
ftr-351	652	34	,	,	PUNCT
ftr-351	652	35	shall	shall	AUX
ftr-351	652	36	not	not	PART
ftr-351	652	37	be	be	AUX
ftr-351	652	38	subjected	subject	VERB
ftr-351	652	39	in	in	ADP
ftr-351	652	40	the	the	DET
ftr-351	652	41	territory	territory	NOUN
ftr-351	652	42	of	of	ADP
ftr-351	652	43	the	the	DET
ftr-351	652	44	first	first	ADJ
ftr-351	652	45	mentioned	mention	VERB
ftr-351	652	46	contracting	contracting	NOUN
ftr-351	652	47	party	party	NOUN
ftr-351	652	48	to	to	ADP
ftr-351	652	49	any	any	DET
ftr-351	652	50	taxation	taxation	NOUN
ftr-351	652	51	or	or	CCONJ
ftr-351	652	52	any	any	DET
ftr-351	652	53	requirement	requirement	NOUN
ftr-351	652	54	connected	connect	VERB
ftr-351	652	55	therewith	therewith	NOUN
ftr-351	652	56	which	which	PRON
ftr-351	652	57	is	be	AUX
ftr-351	652	58	other	other	ADJ
ftr-351	652	59	or	or	CCONJ
ftr-351	652	60	more	more	ADV
ftr-351	652	61	burdensome	burdensome	ADJ
ftr-351	652	62	than	than	ADP
ftr-351	652	63	the	the	DET
ftr-351	652	64	taxation	taxation	NOUN
ftr-351	652	65	and	and	CCONJ
ftr-351	652	66	connected	connected	ADJ
ftr-351	652	67	requirements	requirement	NOUN
ftr-351	652	68	to	to	PART
ftr-351	652	69	which	which	PRON
ftr-351	652	70	(	(	PUNCT
ftr-351	652	71	other)16o	other)16o	VERB
ftr-351	652	72	similar	similar	ADJ
ftr-351	652	73	enterprises	enterprise	NOUN
ftr-351	652	74	in	in	ADP
ftr-351	652	75	the	the	DET
ftr-351	652	76	like	like	ADJ
ftr-351	652	77	circumstances	circumstance	NOUN
ftr-351	652	78	established	establish	VERB
ftr-351	652	79	in	in	ADP
ftr-351	652	80	the	the	DET
ftr-351	652	81	territory	territory	NOUN
ftr-351	652	82	of	of	ADP
ftr-351	652	83	the	the	DET
ftr-351	652	84	first	first	ADJ
ftr-351	652	85	-	-	PUNCT
ftr-351	652	86	mentioned	mention	VERB
ftr-351	652	87	contracting	contracting	NOUN
ftr-351	652	88	party	party	NOUN
ftr-351	652	89	are	be	AUX
ftr-351	652	90	or	or	CCONJ
ftr-351	652	91	may	may	AUX
ftr-351	652	92	be	be	AUX
ftr-351	652	93	subjected	subject	VERB
ftr-351	652	94	.	.	PUNCT
ftr-351	652	95	'	'	PUNCT
ftr-351	653	1	6	6	NUM
ftr-351	653	2	'	'	PUNCT
ftr-351	653	3	the	the	DET
ftr-351	653	4	modifications	modification	NOUN
ftr-351	653	5	were	be	AUX
ftr-351	653	6	that	that	SCONJ
ftr-351	653	7	the	the	DET
ftr-351	653	8	provision	provision	NOUN
ftr-351	653	9	was	be	AUX
ftr-351	653	10	no	no	ADV
ftr-351	653	11	longer	long	ADV
ftr-351	653	12	limited	limit	VERB
ftr-351	653	13	to	to	ADP
ftr-351	653	14	income	income	NOUN
ftr-351	653	15	,	,	PUNCT
ftr-351	653	16	profits	profit	NOUN
ftr-351	653	17	or	or	CCONJ
ftr-351	653	18	capital	capital	NOUN
ftr-351	653	19	,	,	PUNCT
ftr-351	653	20	16	16	NUM
ftr-351	653	21	2	2	NUM
ftr-351	653	22	and	and	CCONJ
ftr-351	653	23	the	the	DET
ftr-351	653	24	reference	reference	NOUN
ftr-351	653	25	to	to	ADP
ftr-351	653	26	"	"	PUNCT
ftr-351	653	27	higher	high	ADJ
ftr-351	653	28	"	"	PUNCT
ftr-351	653	29	taxation	taxation	NOUN
ftr-351	653	30	was	be	AUX
ftr-351	653	31	deleted	delete	VERB
ftr-351	653	32	,	,	PUNCT
ftr-351	653	33	as	as	SCONJ
ftr-351	653	34	it	it	PRON
ftr-351	653	35	had	have	AUX
ftr-351	653	36	been	be	AUX
ftr-351	653	37	in	in	ADP
ftr-351	653	38	the	the	DET
ftr-351	653	39	nationality	nationality	NOUN
ftr-351	653	40	provision	provision	NOUN
ftr-351	653	41	.	.	PUNCT
ftr-351	654	1	the	the	DET
ftr-351	654	2	drafts	draft	NOUN
ftr-351	654	3	compared	compare	VERB
ftr-351	654	4	two	two	NUM
ftr-351	654	5	companies	company	NOUN
ftr-351	654	6	established	establish	VERB
ftr-351	654	7	in	in	ADP
ftr-351	654	8	state	state	NOUN
ftr-351	654	9	a	a	NOUN
ftr-351	654	10	-	-	PUNCT
ftr-351	654	11	one	one	NUM
ftr-351	654	12	with	with	ADP
ftr-351	654	13	local	local	ADJ
ftr-351	654	14	control	control	NOUN
ftr-351	654	15	and	and	CCONJ
ftr-351	654	16	the	the	DET
ftr-351	654	17	other	other	ADJ
ftr-351	654	18	with	with	ADP
ftr-351	654	19	state	state	PROPN
ftr-351	654	20	b	b	PROPN
ftr-351	654	21	control	control	NOUN
ftr-351	654	22	.	.	PUNCT
ftr-351	655	1	the	the	DET
ftr-351	655	2	provision	provision	NOUN
ftr-351	655	3	prevented	prevent	VERB
ftr-351	655	4	discrimination	discrimination	NOUN
ftr-351	655	5	against	against	ADP
ftr-351	655	6	the	the	DET
ftr-351	655	7	one	one	NOUN
ftr-351	655	8	with	with	ADP
ftr-351	655	9	state	state	PROPN
ftr-351	655	10	b	b	PROPN
ftr-351	655	11	control	control	NOUN
ftr-351	655	12	whichever	whichever	PRON
ftr-351	655	13	was	be	AUX
ftr-351	655	14	their	their	PRON
ftr-351	655	15	governing	govern	VERB
ftr-351	655	16	law	law	NOUN
ftr-351	655	17	(	(	PUNCT
ftr-351	655	18	and	and	CCONJ
ftr-351	655	19	therefore	therefore	ADV
ftr-351	655	20	nationality	nationality	NOUN
ftr-351	655	21	in	in	ADP
ftr-351	655	22	the	the	DET
ftr-351	655	23	model	model	NOUN
ftr-351	655	24	)	)	PUNCT
ftr-351	655	25	.	.	PUNCT
ftr-351	656	1	it	it	PRON
ftr-351	656	2	was	be	AUX
ftr-351	656	3	therefore	therefore	ADV
ftr-351	656	4	more	more	ADV
ftr-351	656	5	like	like	ADP
ftr-351	656	6	an	an	DET
ftr-351	656	7	extension	extension	NOUN
ftr-351	656	8	of	of	ADP
ftr-351	656	9	the	the	DET
ftr-351	656	10	nationality	nationality	NOUN
ftr-351	656	11	nondiscrimination	nondiscrimination	NOUN
ftr-351	656	12	provision	provision	NOUN
ftr-351	656	13	to	to	PART
ftr-351	656	14	prevent	prevent	VERB
ftr-351	656	15	discrimination	discrimination	NOUN
ftr-351	656	16	purely	purely	ADV
ftr-351	656	17	on	on	ADP
ftr-351	656	18	account	account	NOUN
ftr-351	656	19	of	of	ADP
ftr-351	656	20	160	160	NUM
ftr-351	656	21	.	.	PUNCT
ftr-351	657	1	the	the	DET
ftr-351	657	2	reason	reason	NOUN
ftr-351	657	3	for	for	ADP
ftr-351	657	4	"	"	PUNCT
ftr-351	657	5	other	other	ADJ
ftr-351	657	6	"	"	PUNCT
ftr-351	657	7	being	be	AUX
ftr-351	657	8	in	in	ADP
ftr-351	657	9	brackets	bracket	NOUN
ftr-351	657	10	is	be	AUX
ftr-351	657	11	found	find	VERB
ftr-351	657	12	in	in	ADP
ftr-351	657	13	the	the	DET
ftr-351	657	14	french	french	ADJ
ftr-351	657	15	version	version	NOUN
ftr-351	657	16	:	:	PUNCT
ftr-351	657	17	<	<	X
ftr-351	657	18	<	<	X
ftr-351	657	19	une	une	PROPN
ftr-351	657	20	entreprise	entreprise	PROPN
ftr-351	657	21	9tablie	9tablie	PROPN
ftr-351	657	22	dans	dans	X
ftr-351	657	23	le	le	X
ftr-351	657	24	territoire	territoire	PROPN
ftr-351	657	25	d'une	d'une	PROPN
ftr-351	657	26	des	des	PROPN
ftr-351	657	27	parties	party	NOUN
ftr-351	657	28	contractantes	contractante	NOUN
ftr-351	657	29	,	,	PUNCT
ftr-351	657	30	do	do	AUX
ftr-351	657	31	nt	not	PART
ftr-351	657	32	le	le	VERB
ftr-351	657	33	capital	capital	X
ftr-351	657	34	est	est	X
ftr-351	657	35	en	en	X
ftr-351	657	36	totalitg	totalitg	VERB
ftr-351	657	37	ou	ou	X
ftr-351	657	38	en	en	X
ftr-351	657	39	partie	partie	PROPN
ftr-351	657	40	,	,	PUNCT
ftr-351	657	41	directement	directement	NOUN
ftr-351	657	42	ou	ou	ADP
ftr-351	657	43	indirectement	indirectement	NOUN
ftr-351	657	44	,	,	PUNCT
ftr-351	657	45	ditenu	ditenu	PROPN
ftr-351	657	46	ou	ou	X
ftr-351	657	47	contrdk	contrdk	PROPN
ftr-351	657	48	par	par	PROPN
ftr-351	657	49	une	une	X
ftr-351	657	50	ou	ou	X
ftr-351	657	51	plusieurs	plusieurs	X
ftr-351	657	52	personnes	personnes	X
ftr-351	657	53	domicilides	domicilide	NOUN
ftr-351	657	54	dans	dan	NOUN
ftr-351	657	55	le	le	X
ftr-351	657	56	territoire	territoire	PROPN
ftr-351	657	57	d'une	d'une	PROPN
ftr-351	657	58	autre	autre	NOUN
ftr-351	657	59	partie	partie	PROPN
ftr-351	657	60	contractante	contractante	PROPN
ftr-351	657	61	,	,	PUNCT
ftr-351	657	62	ne	ne	PROPN
ftr-351	657	63	sera	sera	PROPN
ftr-351	657	64	soumise	soumise	PROPN
ftr-351	657	65	dans	dans	X
ftr-351	657	66	le	le	X
ftr-351	657	67	territoire	territoire	PROPN
ftr-351	657	68	de	de	PROPN
ftr-351	657	69	la	la	PROPN
ftr-351	657	70	premidre	premidre	PROPN
ftr-351	657	71	partie	partie	PROPN
ftr-351	657	72	contractante	contractante	PROPN
ftr-351	657	73	6	6	NUM
ftr-351	657	74	aucune	aucune	PROPN
ftr-351	657	75	imposition	imposition	NOUN
ftr-351	657	76	ou	ou	ADP
ftr-351	657	77	obligation	obligation	NOUN
ftr-351	657	78	y	y	PROPN
ftr-351	657	79	relative	relative	PROPN
ftr-351	657	80	,	,	PUNCT
ftr-351	657	81	qui	qui	X
ftr-351	657	82	serait	serait	X
ftr-351	657	83	autre	autre	PROPN
ftr-351	657	84	ou	ou	PROPN
ftr-351	657	85	plus	plus	CCONJ
ftr-351	657	86	lourde	lourde	PROPN
ftr-351	657	87	que	que	PROPN
ftr-351	657	88	celle	celle	X
ftr-351	657	89	6	6	NUM
ftr-351	657	90	laquelle	laquelle	X
ftr-351	657	91	sont	sont	X
ftr-351	657	92	ou	ou	PROPN
ftr-351	657	93	pourront	pourront	PROPN
ftr-351	657	94	etre	etre	PROPN
ftr-351	657	95	assujetties	assujettie	NOUN
ftr-351	657	96	[	[	X
ftr-351	657	97	the	the	DET
ftr-351	657	98	next	next	ADJ
ftr-351	657	99	word	word	NOUN
ftr-351	657	100	d'autres	d'autre	NOUN
ftr-351	657	101	was	be	AUX
ftr-351	657	102	crossed	cross	VERB
ftr-351	657	103	out	out	ADP
ftr-351	657	104	and	and	CCONJ
ftr-351	657	105	changed	change	VERB
ftr-351	657	106	to	to	ADP
ftr-351	657	107	les	les	X
ftr-351	657	108	]	]	PUNCT
ftr-351	657	109	entreprises	entreprise	NOUN
ftr-351	657	110	semblables	semblables	PROPN
ftr-351	657	111	itablies	itablie	NOUN
ftr-351	657	112	dans	dan	NOUN
ftr-351	657	113	le	le	AUX
ftr-351	657	114	territoire	territoire	PROPN
ftr-351	657	115	de	de	PROPN
ftr-351	657	116	la	la	PROPN
ftr-351	657	117	premidre	premidre	PROPN
ftr-351	657	118	partie	partie	PROPN
ftr-351	657	119	contractante	contractante	PROPN
ftr-351	657	120	et	et	PROPN
ftr-351	657	121	se	se	X
ftr-351	657	122	trouvant	trouvant	PROPN
ftr-351	657	123	dans	dans	PROPN
ftr-351	657	124	la	la	PROPN
ftr-351	657	125	meme	meme	PROPN
ftr-351	657	126	situation	situation	NOUN
ftr-351	657	127	.	.	PUNCT
ftr-351	657	128	)	)	PUNCT
ftr-351	657	129	)	)	PUNCT
ftr-351	658	1	161	161	NUM
ftr-351	658	2	.	.	PUNCT
ftr-351	658	3	fc	fc	X
ftr-351	658	4	/	/	SYM
ftr-351	658	5	wp4(57	wp4(57	NOUN
ftr-351	658	6	)	)	PUNCT
ftr-351	658	7	3	3	NUM
ftr-351	658	8	(	(	PUNCT
ftr-351	658	9	sep	sep	PROPN
ftr-351	658	10	.	.	PROPN
ftr-351	658	11	13	13	NUM
ftr-351	658	12	,	,	PUNCT
ftr-351	658	13	1957	1957	NUM
ftr-351	658	14	)	)	PUNCT
ftr-351	658	15	,	,	PUNCT
ftr-351	658	16	at	at	ADP
ftr-351	658	17	3	3	NUM
ftr-351	658	18	.	.	PUNCT
ftr-351	659	1	this	this	PRON
ftr-351	659	2	was	be	AUX
ftr-351	659	3	adopted	adopt	VERB
ftr-351	659	4	by	by	ADP
ftr-351	659	5	the	the	DET
ftr-351	659	6	fiscal	fiscal	ADJ
ftr-351	659	7	committee	committee	NOUN
ftr-351	659	8	with	with	ADP
ftr-351	659	9	minor	minor	ADJ
ftr-351	659	10	drafting	drafting	NOUN
ftr-351	659	11	changes	change	NOUN
ftr-351	659	12	in	in	ADP
ftr-351	659	13	fc	fc	PROPN
ftr-351	659	14	/	/	SYM
ftr-351	659	15	m(58	m(58	PROPN
ftr-351	659	16	)	)	PUNCT
ftr-351	659	17	2	2	NUM
ftr-351	659	18	(	(	PUNCT
ftr-351	659	19	mar	mar	PROPN
ftr-351	659	20	.	.	PROPN
ftr-351	659	21	29	29	NUM
ftr-351	659	22	,	,	PUNCT
ftr-351	659	23	1958	1958	NUM
ftr-351	659	24	)	)	PUNCT
ftr-351	659	25	,	,	PUNCT
ftr-351	659	26	at	at	ADP
ftr-351	659	27	5	5	NUM
ftr-351	659	28	:	:	PUNCT
ftr-351	659	29	the	the	DET
ftr-351	659	30	opening	opening	NOUN
ftr-351	659	31	words	word	NOUN
ftr-351	659	32	became	become	VERB
ftr-351	659	33	"	"	PUNCT
ftr-351	659	34	enterprises	enterprise	NOUN
ftr-351	659	35	established	establish	VERB
ftr-351	659	36	"	"	PUNCT
ftr-351	659	37	(	(	PUNCT
ftr-351	659	38	les	les	X
ftr-351	659	39	entreprises	entreprise	NOUN
ftr-351	659	40	tablies	tablie	NOUN
ftr-351	659	41	)	)	PUNCT
ftr-351	659	42	,	,	PUNCT
ftr-351	659	43	with	with	ADP
ftr-351	659	44	a	a	DET
ftr-351	659	45	consequential	consequential	ADJ
ftr-351	659	46	plural	plural	NOUN
ftr-351	659	47	ne	ne	PROPN
ftr-351	659	48	seront	seront	PROPN
ftr-351	659	49	soumises	soumise	NOUN
ftr-351	659	50	in	in	ADP
ftr-351	659	51	the	the	DET
ftr-351	659	52	french	french	NOUN
ftr-351	659	53	,	,	PUNCT
ftr-351	659	54	and	and	CCONJ
ftr-351	659	55	the	the	DET
ftr-351	659	56	reference	reference	NOUN
ftr-351	659	57	to	to	ADP
ftr-351	659	58	"	"	PUNCT
ftr-351	659	59	other	other	ADJ
ftr-351	659	60	"	"	PUNCT
ftr-351	659	61	(	(	PUNCT
ftr-351	659	62	les	les	X
ftr-351	659	63	autres	autres	X
ftr-351	659	64	enterprises	enterprise	NOUN
ftr-351	659	65	)	)	PUNCT
ftr-351	659	66	was	be	AUX
ftr-351	659	67	retained	retain	VERB
ftr-351	659	68	.	.	PUNCT
ftr-351	660	1	162	162	NUM
ftr-351	660	2	.	.	PUNCT
ftr-351	661	1	uk	uk	PROPN
ftr-351	661	2	-	-	PROPN
ftr-351	661	3	switzerland	switzerland	PROPN
ftr-351	661	4	(	(	PUNCT
ftr-351	661	5	1954	1954	NUM
ftr-351	661	6	)	)	PUNCT
ftr-351	661	7	and	and	CCONJ
ftr-351	661	8	the	the	DET
ftr-351	661	9	other	other	ADJ
ftr-351	661	10	uk	uk	PROPN
ftr-351	661	11	treaties	treaty	NOUN
ftr-351	661	12	(	(	PUNCT
ftr-351	661	13	except	except	SCONJ
ftr-351	661	14	with	with	ADP
ftr-351	661	15	belgium	belgium	NOUN
ftr-351	661	16	)	)	PUNCT
ftr-351	661	17	applied	apply	VERB
ftr-351	661	18	to	to	ADP
ftr-351	661	19	all	all	DET
ftr-351	661	20	taxes	taxis	NOUN
ftr-351	661	21	but	but	CCONJ
ftr-351	661	22	limited	limit	VERB
ftr-351	661	23	the	the	DET
ftr-351	661	24	ownership	ownership	NOUN
ftr-351	661	25	provision	provision	NOUN
ftr-351	661	26	to	to	ADP
ftr-351	661	27	income	income	NOUN
ftr-351	661	28	,	,	PUNCT
ftr-351	661	29	profits	profit	NOUN
ftr-351	661	30	or	or	CCONJ
ftr-351	661	31	capital	capital	NOUN
ftr-351	661	32	,	,	PUNCT
ftr-351	661	33	presumably	presumably	ADV
ftr-351	661	34	on	on	ADP
ftr-351	661	35	the	the	DET
ftr-351	661	36	basis	basis	NOUN
ftr-351	661	37	that	that	SCONJ
ftr-351	661	38	it	it	PRON
ftr-351	661	39	would	would	AUX
ftr-351	661	40	not	not	PART
ftr-351	661	41	apply	apply	VERB
ftr-351	661	42	to	to	ADP
ftr-351	661	43	other	other	ADJ
ftr-351	661	44	types	type	NOUN
ftr-351	661	45	of	of	ADP
ftr-351	661	46	taxes	taxis	NOUN
ftr-351	661	47	(	(	PUNCT
ftr-351	661	48	although	although	SCONJ
ftr-351	661	49	there	there	PRON
ftr-351	661	50	could	could	AUX
ftr-351	661	51	be	be	AUX
ftr-351	661	52	such	such	ADJ
ftr-351	661	53	taxes	taxis	NOUN
ftr-351	661	54	that	that	PRON
ftr-351	661	55	were	be	AUX
ftr-351	661	56	not	not	PART
ftr-351	661	57	within	within	ADP
ftr-351	661	58	the	the	DET
ftr-351	661	59	treaty	treaty	NOUN
ftr-351	661	60	,	,	PUNCT
ftr-351	661	61	such	such	ADJ
ftr-351	661	62	as	as	ADP
ftr-351	661	63	local	local	ADJ
ftr-351	661	64	taxes	taxis	NOUN
ftr-351	661	65	)	)	PUNCT
ftr-351	661	66	.	.	PUNCT
ftr-351	662	1	the	the	DET
ftr-351	662	2	swiss	swiss	ADJ
ftr-351	662	3	proposal	proposal	NOUN
ftr-351	662	4	that	that	SCONJ
ftr-351	662	5	the	the	DET
ftr-351	662	6	non	non	ADJ
ftr-351	662	7	-	-	ADJ
ftr-351	662	8	discrimination	discrimination	ADJ
ftr-351	662	9	article	article	NOUN
ftr-351	662	10	should	should	AUX
ftr-351	662	11	apply	apply	VERB
ftr-351	662	12	to	to	ADP
ftr-351	662	13	all	all	DET
ftr-351	662	14	taxes	taxis	NOUN
ftr-351	662	15	,	,	PUNCT
ftr-351	662	16	see	see	VERB
ftr-351	662	17	the	the	DET
ftr-351	662	18	heading	head	VERB
ftr-351	662	19	taxes	taxis	NOUN
ftr-351	662	20	of	of	ADP
ftr-351	662	21	every	every	DET
ftr-351	662	22	kind	kind	NOUN
ftr-351	662	23	and	and	CCONJ
ftr-351	662	24	description	description	NOUN
ftr-351	662	25	below	below	ADV
ftr-351	662	26	was	be	AUX
ftr-351	662	27	made	make	VERB
ftr-351	662	28	at	at	ADP
ftr-351	662	29	the	the	DET
ftr-351	662	30	same	same	ADJ
ftr-351	662	31	time	time	NOUN
ftr-351	662	32	and	and	CCONJ
ftr-351	662	33	so	so	ADV
ftr-351	662	34	they	they	PRON
ftr-351	662	35	had	have	AUX
ftr-351	662	36	deliberately	deliberately	ADV
ftr-351	662	37	limited	limit	VERB
ftr-351	662	38	this	this	DET
ftr-351	662	39	provision	provision	NOUN
ftr-351	662	40	to	to	ADP
ftr-351	662	41	taxes	taxis	NOUN
ftr-351	662	42	on	on	ADP
ftr-351	662	43	income	income	NOUN
ftr-351	662	44	,	,	PUNCT
ftr-351	662	45	profits	profit	NOUN
ftr-351	662	46	and	and	CCONJ
ftr-351	662	47	capital	capital	NOUN
ftr-351	662	48	.	.	PUNCT
ftr-351	663	1	it	it	PRON
ftr-351	663	2	is	be	AUX
ftr-351	663	3	interesting	interesting	ADJ
ftr-351	663	4	that	that	SCONJ
ftr-351	663	5	the	the	DET
ftr-351	663	6	oecd	oecd	PROPN
ftr-351	663	7	model	model	NOUN
ftr-351	663	8	estate	estate	PROPN
ftr-351	663	9	tax	tax	NOUN
ftr-351	663	10	treaty	treaty	NOUN
ftr-351	663	11	has	have	VERB
ftr-351	663	12	a	a	DET
ftr-351	663	13	non	non	ADJ
ftr-351	663	14	-	-	ADJ
ftr-351	663	15	discrimination	discrimination	ADJ
ftr-351	663	16	rule	rule	NOUN
ftr-351	663	17	applying	apply	VERB
ftr-351	663	18	to	to	ADP
ftr-351	663	19	all	all	DET
ftr-351	663	20	taxes	taxis	NOUN
ftr-351	663	21	but	but	CCONJ
ftr-351	663	22	only	only	ADV
ftr-351	663	23	the	the	DET
ftr-351	663	24	equivalent	equivalent	NOUN
ftr-351	663	25	of	of	ADP
ftr-351	663	26	1	1	NUM
ftr-351	663	27	and	and	CCONJ
ftr-351	663	28	2	2	NUM
ftr-351	663	29	of	of	ADP
ftr-351	663	30	the	the	DET
ftr-351	663	31	oecd	oecd	PROPN
ftr-351	663	32	model	model	NOUN
ftr-351	663	33	on	on	ADP
ftr-351	663	34	income	income	NOUN
ftr-351	663	35	and	and	CCONJ
ftr-351	663	36	capital	capital	NOUN
ftr-351	663	37	.	.	PUNCT
ftr-351	664	1	its	its	PRON
ftr-351	664	2	commentary	commentary	NOUN
ftr-351	664	3	says	say	VERB
ftr-351	664	4	"	"	PUNCT
ftr-351	664	5	it	it	PRON
ftr-351	664	6	was	be	AUX
ftr-351	664	7	decided	decide	VERB
ftr-351	664	8	not	not	PART
ftr-351	664	9	to	to	PART
ftr-351	664	10	include	include	VERB
ftr-351	664	11	$	$	SYM
ftr-351	664	12	$	$	SYM
ftr-351	664	13	4	4	NUM
ftr-351	664	14	to	to	PART
ftr-351	664	15	6	6	NUM
ftr-351	664	16	[	[	X
ftr-351	664	17	now	now	ADV
ftr-351	664	18	3	3	NUM
ftr-351	664	19	to	to	PART
ftr-351	664	20	5	5	NUM
ftr-351	664	21	after	after	ADP
ftr-351	664	22	1992	1992	NUM
ftr-351	664	23	renumbering	renumbere	VERB
ftr-351	664	24	]	]	PUNCT
ftr-351	664	25	of	of	ADP
ftr-351	664	26	article	article	NOUN
ftr-351	664	27	24	24	NUM
ftr-351	664	28	of	of	ADP
ftr-351	664	29	the	the	DET
ftr-351	664	30	1977	1977	NUM
ftr-351	664	31	income	income	NOUN
ftr-351	664	32	tax	tax	NOUN
ftr-351	664	33	model	model	NOUN
ftr-351	664	34	since	since	SCONJ
ftr-351	664	35	the	the	DET
ftr-351	664	36	provisions	provision	NOUN
ftr-351	664	37	of	of	ADP
ftr-351	664	38	those	those	DET
ftr-351	664	39	paragraphs	paragraph	NOUN
ftr-351	664	40	relate	relate	VERB
ftr-351	664	41	,	,	PUNCT
ftr-351	664	42	more	more	ADJ
ftr-351	664	43	or	or	CCONJ
ftr-351	664	44	less	less	ADV
ftr-351	664	45	exclusively	exclusively	ADV
ftr-351	664	46	,	,	PUNCT
ftr-351	664	47	to	to	ADP
ftr-351	664	48	taxes	taxis	NOUN
ftr-351	664	49	on	on	ADP
ftr-351	664	50	income	income	NOUN
ftr-351	664	51	and	and	CCONJ
ftr-351	664	52	capital	capital	NOUN
ftr-351	664	53	and	and	CCONJ
ftr-351	664	54	are	be	AUX
ftr-351	664	55	not	not	PART
ftr-351	664	56	appropriate	appropriate	ADJ
ftr-351	664	57	in	in	ADP
ftr-351	664	58	the	the	DET
ftr-351	664	59	concept	concept	NOUN
ftr-351	664	60	of	of	ADP
ftr-351	664	61	this	this	DET
ftr-351	664	62	model	model	NOUN
ftr-351	664	63	.	.	PUNCT
ftr-351	664	64	"	"	PUNCT
ftr-351	665	1	44	44	NUM
ftr-351	666	1	[	[	X
ftr-351	666	2	vol	vol	NOUN
ftr-351	666	3	.	.	PUNCT
ftr-351	667	1	10:1	10:1	NUM
ftr-351	667	2	understanding	understand	VERB
ftr-351	667	3	the	the	DET
ftr-351	667	4	oecd	oecd	PROPN
ftr-351	667	5	model	model	PROPN
ftr-351	667	6	tax	tax	PROPN
ftr-351	667	7	convention	convention	NOUN
ftr-351	667	8	foreign	foreign	ADJ
ftr-351	667	9	ownership	ownership	NOUN
ftr-351	667	10	where	where	SCONJ
ftr-351	667	11	this	this	PRON
ftr-351	667	12	did	do	AUX
ftr-351	667	13	not	not	PART
ftr-351	667	14	give	give	VERB
ftr-351	667	15	rise	rise	NOUN
ftr-351	667	16	to	to	ADP
ftr-351	667	17	different	different	ADJ
ftr-351	667	18	nationality	nationality	NOUN
ftr-351	667	19	,	,	PUNCT
ftr-351	667	20	as	as	SCONJ
ftr-351	667	21	defined	define	VERB
ftr-351	667	22	to	to	PART
ftr-351	667	23	mean	mean	VERB
ftr-351	667	24	governing	govern	VERB
ftr-351	667	25	law.163	law.163	NOUN
ftr-351	667	26	it	it	PRON
ftr-351	667	27	seeks	seek	VERB
ftr-351	667	28	to	to	PART
ftr-351	667	29	treat	treat	VERB
ftr-351	667	30	in	in	ADP
ftr-351	667	31	the	the	DET
ftr-351	667	32	same	same	ADJ
ftr-351	667	33	way	way	NOUN
ftr-351	667	34	discrimination	discrimination	NOUN
ftr-351	667	35	based	base	VERB
ftr-351	667	36	on	on	ADP
ftr-351	667	37	the	the	DET
ftr-351	667	38	governing	govern	VERB
ftr-351	667	39	law	law	NOUN
ftr-351	667	40	(	(	PUNCT
ftr-351	667	41	nationality	nationality	NOUN
ftr-351	667	42	)	)	PUNCT
ftr-351	667	43	of	of	ADP
ftr-351	667	44	the	the	DET
ftr-351	667	45	company	company	NOUN
ftr-351	667	46	and	and	CCONJ
ftr-351	667	47	that	that	SCONJ
ftr-351	667	48	based	base	VERB
ftr-351	667	49	on	on	ADP
ftr-351	667	50	the	the	DET
ftr-351	667	51	residence	residence	NOUN
ftr-351	667	52	of	of	ADP
ftr-351	667	53	the	the	DET
ftr-351	667	54	shareholders	shareholder	NOUN
ftr-351	667	55	.	.	PUNCT
ftr-351	667	56	'	'	PUNCT
ftr-351	668	1	6	6	NUM
ftr-351	668	2	the	the	DET
ftr-351	668	3	following	following	ADJ
ftr-351	668	4	example	example	NOUN
ftr-351	668	5	was	be	AUX
ftr-351	668	6	given	give	VERB
ftr-351	668	7	of	of	ADP
ftr-351	668	8	the	the	DET
ftr-351	668	9	type	type	NOUN
ftr-351	668	10	of	of	ADP
ftr-351	668	11	circumstance	circumstance	NOUN
ftr-351	668	12	covered	cover	VERB
ftr-351	668	13	by	by	ADP
ftr-351	668	14	the	the	DET
ftr-351	668	15	ownership	ownership	NOUN
ftr-351	668	16	provision	provision	NOUN
ftr-351	668	17	:	:	PUNCT
ftr-351	668	18	example	example	NOUN
ftr-351	668	19	:	:	PUNCT
ftr-351	668	20	state	state	NOUN
ftr-351	668	21	a	a	DET
ftr-351	668	22	subjects	subject	NOUN
ftr-351	668	23	companies	company	NOUN
ftr-351	668	24	established	establish	VERB
ftr-351	668	25	in	in	ADP
ftr-351	668	26	its	its	PRON
ftr-351	668	27	territory	territory	NOUN
ftr-351	668	28	to	to	ADP
ftr-351	668	29	special	special	ADJ
ftr-351	668	30	profits	profit	NOUN
ftr-351	668	31	tax	tax	NOUN
ftr-351	668	32	if	if	SCONJ
ftr-351	668	33	the	the	DET
ftr-351	668	34	majority	majority	NOUN
ftr-351	668	35	of	of	ADP
ftr-351	668	36	the	the	DET
ftr-351	668	37	shares	share	NOUN
ftr-351	668	38	in	in	ADP
ftr-351	668	39	them	they	PRON
ftr-351	668	40	are	be	AUX
ftr-351	668	41	owned	own	VERB
ftr-351	668	42	by	by	ADP
ftr-351	668	43	persons	person	NOUN
ftr-351	668	44	not	not	PART
ftr-351	668	45	domiciled	domicile	VERB
ftr-351	668	46	in	in	ADP
ftr-351	668	47	it	it	PRON
ftr-351	668	48	.	.	PUNCT
ftr-351	669	1	the	the	DET
ftr-351	669	2	result	result	NOUN
ftr-351	669	3	is	be	AUX
ftr-351	669	4	that	that	SCONJ
ftr-351	669	5	a	a	DET
ftr-351	669	6	company	company	NOUN
ftr-351	669	7	established	establish	VERB
ftr-351	669	8	in	in	ADP
ftr-351	669	9	the	the	DET
ftr-351	669	10	territory	territory	NOUN
ftr-351	669	11	of	of	ADP
ftr-351	669	12	state	state	PROPN
ftr-351	669	13	a	a	X
ftr-351	669	14	,	,	PUNCT
ftr-351	669	15	all	all	DET
ftr-351	669	16	the	the	DET
ftr-351	669	17	shares	share	NOUN
ftr-351	669	18	in	in	ADP
ftr-351	669	19	which	which	PRON
ftr-351	669	20	are	be	AUX
ftr-351	669	21	owned	own	VERB
ftr-351	669	22	by	by	ADP
ftr-351	669	23	persons	person	NOUN
ftr-351	669	24	domiciled	domicile	VERB
ftr-351	669	25	in	in	ADP
ftr-351	669	26	that	that	DET
ftr-351	669	27	state	state	NOUN
ftr-351	669	28	,	,	PUNCT
ftr-351	669	29	is	be	AUX
ftr-351	669	30	not	not	PART
ftr-351	669	31	subject	subject	ADJ
ftr-351	669	32	to	to	ADP
ftr-351	669	33	the	the	DET
ftr-351	669	34	special	special	ADJ
ftr-351	669	35	tax	tax	NOUN
ftr-351	669	36	,	,	PUNCT
ftr-351	669	37	while	while	SCONJ
ftr-351	669	38	another	another	DET
ftr-351	669	39	company	company	NOUN
ftr-351	669	40	which	which	PRON
ftr-351	669	41	is	be	AUX
ftr-351	669	42	also	also	ADV
ftr-351	669	43	established	establish	VERB
ftr-351	669	44	in	in	ADP
ftr-351	669	45	the	the	DET
ftr-351	669	46	territory	territory	NOUN
ftr-351	669	47	of	of	ADP
ftr-351	669	48	state	state	NOUN
ftr-351	669	49	a	a	NOUN
ftr-351	669	50	,	,	PUNCT
ftr-351	669	51	but	but	CCONJ
ftr-351	669	52	all	all	DET
ftr-351	669	53	the	the	DET
ftr-351	669	54	shares	share	NOUN
ftr-351	669	55	in	in	ADP
ftr-351	669	56	which	which	PRON
ftr-351	669	57	are	be	AUX
ftr-351	669	58	owned	own	VERB
ftr-351	669	59	by	by	ADP
ftr-351	669	60	persons	person	NOUN
ftr-351	669	61	not	not	PART
ftr-351	669	62	domiciled	domicile	VERB
ftr-351	669	63	in	in	ADP
ftr-351	669	64	that	that	DET
ftr-351	669	65	state	state	NOUN
ftr-351	669	66	,	,	PUNCT
ftr-351	669	67	has	have	VERB
ftr-351	669	68	to	to	PART
ftr-351	669	69	pay	pay	VERB
ftr-351	669	70	the	the	DET
ftr-351	669	71	tax	tax	NOUN
ftr-351	669	72	.	.	PUNCT
ftr-351	670	1	the	the	DET
ftr-351	670	2	purpose	purpose	NOUN
ftr-351	670	3	of	of	ADP
ftr-351	670	4	paragraph	paragraph	NOUN
ftr-351	670	5	(	(	PUNCT
ftr-351	670	6	5	5	NUM
ftr-351	670	7	)	)	PUNCT
ftr-351	670	8	is	be	AUX
ftr-351	670	9	to	to	PART
ftr-351	670	10	prohibit	prohibit	VERB
ftr-351	670	11	such	such	ADJ
ftr-351	670	12	difference	difference	NOUN
ftr-351	670	13	in	in	ADP
ftr-351	670	14	treatment	treatment	NOUN
ftr-351	670	15	of	of	ADP
ftr-351	670	16	taxpayers	taxpayer	NOUN
ftr-351	670	17	who	who	PRON
ftr-351	670	18	are	be	AUX
ftr-351	670	19	equal	equal	ADJ
ftr-351	670	20	to	to	ADP
ftr-351	670	21	one	one	NUM
ftr-351	670	22	another	another	DET
ftr-351	670	23	from	from	ADP
ftr-351	670	24	all	all	DET
ftr-351	670	25	points	point	NOUN
ftr-351	670	26	of	of	ADP
ftr-351	670	27	view	view	NOUN
ftr-351	670	28	.	.	PUNCT
ftr-351	671	1	as	as	ADP
ftr-351	671	2	a	a	DET
ftr-351	671	3	result	result	NOUN
ftr-351	671	4	of	of	ADP
ftr-351	671	5	paragraph	paragraph	NOUN
ftr-351	671	6	(	(	PUNCT
ftr-351	671	7	5	5	NUM
ftr-351	671	8	)	)	PUNCT
ftr-351	671	9	,	,	PUNCT
ftr-351	671	10	therefore	therefore	ADV
ftr-351	671	11	,	,	PUNCT
ftr-351	671	12	state	state	NOUN
ftr-351	671	13	a	a	DET
ftr-351	671	14	will	will	AUX
ftr-351	671	15	no	no	ADV
ftr-351	671	16	longer	long	ADV
ftr-351	671	17	be	be	AUX
ftr-351	671	18	able	able	ADJ
ftr-351	671	19	to	to	PART
ftr-351	671	20	subject	subject	VERB
ftr-351	671	21	the	the	DET
ftr-351	671	22	last	last	ADJ
ftr-351	671	23	-	-	PUNCT
ftr-351	671	24	mentioned	mention	VERB
ftr-351	671	25	company	company	NOUN
ftr-351	671	26	to	to	ADP
ftr-351	671	27	the	the	DET
ftr-351	671	28	special	special	ADJ
ftr-351	671	29	tax.165	tax.165	NOUN
ftr-351	671	30	the	the	DET
ftr-351	671	31	reference	reference	NOUN
ftr-351	671	32	to	to	ADP
ftr-351	671	33	enterprises	enterprise	NOUN
ftr-351	671	34	established	establish	VERB
ftr-351	671	35	in	in	ADP
ftr-351	671	36	a	a	DET
ftr-351	671	37	state	state	NOUN
ftr-351	671	38	was	be	AUX
ftr-351	671	39	later	later	ADV
ftr-351	671	40	changed	change	VERB
ftr-351	671	41	by	by	ADP
ftr-351	671	42	the	the	DET
ftr-351	671	43	fiscal	fiscal	ADJ
ftr-351	671	44	committee	committee	NOUN
ftr-351	671	45	to	to	ADP
ftr-351	671	46	"	"	PUNCT
ftr-351	671	47	enterprises	enterprise	NOUN
ftr-351	671	48	of	of	ADP
ftr-351	671	49	a	a	DET
ftr-351	671	50	contracting	contracting	NOUN
ftr-351	671	51	state	state	NOUN
ftr-351	671	52	,	,	PUNCT
ftr-351	671	53	"	"	PUNCT
ftr-351	671	54	defined	define	VERB
ftr-351	671	55	to	to	PART
ftr-351	671	56	mean	mean	VERB
ftr-351	671	57	resident	resident	NOUN
ftr-351	671	58	of	of	ADP
ftr-351	671	59	the	the	DET
ftr-351	671	60	contracting	contracting	NOUN
ftr-351	671	61	state	state	NOUN
ftr-351	671	62	concerned	concern	VERB
ftr-351	671	63	.	.	PUNCT
ftr-351	672	1	'6	'6	VERB
ftr-351	672	2	6	6	NUM
ftr-351	672	3	this	this	PRON
ftr-351	672	4	was	be	AUX
ftr-351	672	5	not	not	PART
ftr-351	672	6	intended	intend	VERB
ftr-351	672	7	to	to	PART
ftr-351	672	8	be	be	AUX
ftr-351	672	9	a	a	DET
ftr-351	672	10	change	change	NOUN
ftr-351	672	11	of	of	ADP
ftr-351	672	12	substance	substance	NOUN
ftr-351	672	13	because	because	SCONJ
ftr-351	672	14	it	it	PRON
ftr-351	672	15	had	have	AUX
ftr-351	672	16	previously	previously	ADV
ftr-351	672	17	been	be	AUX
ftr-351	672	18	assumed	assume	VERB
ftr-351	672	19	that	that	SCONJ
ftr-351	672	20	a	a	DET
ftr-351	672	21	company	company	NOUN
ftr-351	672	22	established	establish	VERB
ftr-351	672	23	in	in	ADP
ftr-351	672	24	a	a	DET
ftr-351	672	25	state	state	NOUN
ftr-351	672	26	was	be	AUX
ftr-351	672	27	a	a	DET
ftr-351	672	28	resident	resident	NOUN
ftr-351	672	29	of	of	ADP
ftr-351	672	30	that	that	DET
ftr-351	672	31	state	state	NOUN
ftr-351	672	32	,	,	PUNCT
ftr-351	672	33	as	as	SCONJ
ftr-351	672	34	can	can	AUX
ftr-351	672	35	be	be	AUX
ftr-351	672	36	seen	see	VERB
ftr-351	672	37	from	from	ADP
ftr-351	672	38	the	the	DET
ftr-351	672	39	commentary	commentary	NOUN
ftr-351	672	40	's	's	PART
ftr-351	672	41	reference	reference	NOUN
ftr-351	672	42	to	to	ADP
ftr-351	672	43	ensuring	ensure	VERB
ftr-351	672	44	"	"	PUNCT
ftr-351	672	45	equal	equal	ADJ
ftr-351	672	46	treatment	treatment	NOUN
ftr-351	672	47	for	for	ADP
ftr-351	672	48	taxpayers	taxpayer	NOUN
ftr-351	672	49	163	163	NUM
ftr-351	672	50	.	.	PUNCT
ftr-351	673	1	it	it	PRON
ftr-351	673	2	is	be	AUX
ftr-351	673	3	interesting	interesting	ADJ
ftr-351	673	4	that	that	SCONJ
ftr-351	673	5	the	the	DET
ftr-351	673	6	scope	scope	NOUN
ftr-351	673	7	of	of	ADP
ftr-351	673	8	the	the	DET
ftr-351	673	9	ownership	ownership	NOUN
ftr-351	673	10	provision	provision	NOUN
ftr-351	673	11	corresponds	correspond	VERB
ftr-351	673	12	exactly	exactly	ADV
ftr-351	673	13	to	to	ADP
ftr-351	673	14	the	the	DET
ftr-351	673	15	nationality	nationality	NOUN
ftr-351	673	16	provision	provision	NOUN
ftr-351	673	17	by	by	ADP
ftr-351	673	18	covering	cover	VERB
ftr-351	673	19	taxation	taxation	NOUN
ftr-351	673	20	that	that	PRON
ftr-351	673	21	is	be	AUX
ftr-351	673	22	other	other	ADJ
ftr-351	673	23	or	or	CCONJ
ftr-351	673	24	more	more	ADV
ftr-351	673	25	burdensome	burdensome	ADJ
ftr-351	673	26	,	,	PUNCT
ftr-351	673	27	and	and	CCONJ
ftr-351	673	28	connected	connected	ADJ
ftr-351	673	29	requirements	requirement	NOUN
ftr-351	673	30	that	that	PRON
ftr-351	673	31	are	be	AUX
ftr-351	673	32	other	other	ADJ
ftr-351	673	33	or	or	CCONJ
ftr-351	673	34	more	more	ADV
ftr-351	673	35	burdensome	burdensome	ADJ
ftr-351	673	36	than	than	ADP
ftr-351	673	37	those	those	PRON
ftr-351	673	38	suffered	suffer	VERB
ftr-351	673	39	by	by	ADP
ftr-351	673	40	the	the	DET
ftr-351	673	41	object	object	NOUN
ftr-351	673	42	of	of	ADP
ftr-351	673	43	comparison	comparison	NOUN
ftr-351	673	44	.	.	PUNCT
ftr-351	674	1	by	by	ADP
ftr-351	674	2	contrast	contrast	NOUN
ftr-351	674	3	the	the	DET
ftr-351	674	4	permanent	permanent	ADJ
ftr-351	674	5	establishment	establishment	NOUN
ftr-351	674	6	provision	provision	NOUN
ftr-351	674	7	applies	apply	VERB
ftr-351	674	8	only	only	ADV
ftr-351	674	9	to	to	ADP
ftr-351	674	10	taxation	taxation	NOUN
ftr-351	674	11	that	that	PRON
ftr-351	674	12	is	be	AUX
ftr-351	674	13	less	less	ADV
ftr-351	674	14	favourably	favourably	ADV
ftr-351	674	15	levied	levy	VERB
ftr-351	674	16	.	.	PUNCT
ftr-351	675	1	164	164	NUM
ftr-351	675	2	.	.	PUNCT
ftr-351	676	1	it	it	PRON
ftr-351	676	2	is	be	AUX
ftr-351	676	3	interesting	interesting	ADJ
ftr-351	676	4	that	that	SCONJ
ftr-351	676	5	canada	canada	PROPN
ftr-351	676	6	splits	split	VERB
ftr-351	676	7	the	the	DET
ftr-351	676	8	issues	issue	NOUN
ftr-351	676	9	and	and	CCONJ
ftr-351	676	10	treats	treat	VERB
ftr-351	676	11	them	they	PRON
ftr-351	676	12	differently	differently	ADV
ftr-351	676	13	.	.	PUNCT
ftr-351	677	1	canada	canada	PROPN
ftr-351	677	2	generally	generally	ADV
ftr-351	677	3	grants	grant	VERB
ftr-351	677	4	non	non	ADJ
ftr-351	677	5	-	-	ADJ
ftr-351	677	6	discrimination	discrimination	ADJ
ftr-351	677	7	protection	protection	NOUN
ftr-351	677	8	to	to	ADP
ftr-351	677	9	foreign	foreign	ADJ
ftr-351	677	10	nationals	national	NOUN
ftr-351	677	11	(	(	PUNCT
ftr-351	677	12	along	along	ADP
ftr-351	677	13	the	the	DET
ftr-351	677	14	lines	line	NOUN
ftr-351	677	15	of	of	ADP
ftr-351	677	16	24(1	24(1	NUM
ftr-351	677	17	)	)	PUNCT
ftr-351	677	18	)	)	PUNCT
ftr-351	677	19	,	,	PUNCT
ftr-351	677	20	and	and	CCONJ
ftr-351	677	21	to	to	ADP
ftr-351	677	22	non	non	NOUN
ftr-351	677	23	-	-	NOUN
ftr-351	677	24	residents	resident	NOUN
ftr-351	677	25	in	in	ADP
ftr-351	677	26	respect	respect	NOUN
ftr-351	677	27	of	of	ADP
ftr-351	677	28	their	their	PRON
ftr-351	677	29	canadian	canadian	ADJ
ftr-351	677	30	pes	pe	NOUN
ftr-351	677	31	(	(	PUNCT
ftr-351	677	32	along	along	ADP
ftr-351	677	33	the	the	DET
ftr-351	677	34	lines	line	NOUN
ftr-351	677	35	of	of	ADP
ftr-351	677	36	24(3	24(3	NUM
ftr-351	677	37	)	)	PUNCT
ftr-351	677	38	)	)	PUNCT
ftr-351	677	39	,	,	PUNCT
ftr-351	677	40	but	but	CCONJ
ftr-351	677	41	reserves	reserve	NOUN
ftr-351	677	42	the	the	DET
ftr-351	677	43	right	right	NOUN
ftr-351	677	44	to	to	PART
ftr-351	677	45	discriminate	discriminate	VERB
ftr-351	677	46	against	against	ADP
ftr-351	677	47	canadian	canadian	ADJ
ftr-351	677	48	companies	company	NOUN
ftr-351	677	49	that	that	PRON
ftr-351	677	50	have	have	VERB
ftr-351	677	51	foreign	foreign	ADJ
ftr-351	677	52	ownership	ownership	NOUN
ftr-351	677	53	or	or	CCONJ
ftr-351	677	54	control	control	NOUN
ftr-351	677	55	by	by	ADP
ftr-351	677	56	making	make	VERB
ftr-351	677	57	the	the	DET
ftr-351	677	58	comparison	comparison	NOUN
ftr-351	677	59	with	with	ADP
ftr-351	677	60	third	third	ADJ
ftr-351	677	61	country	country	NOUN
ftr-351	677	62	controlled	control	VERB
ftr-351	677	63	companies	company	NOUN
ftr-351	677	64	in	in	ADP
ftr-351	677	65	the	the	DET
ftr-351	677	66	ownership	ownership	NOUN
ftr-351	677	67	provision	provision	NOUN
ftr-351	677	68	(	(	PUNCT
ftr-351	677	69	a	a	DET
ftr-351	677	70	most	most	ADV
ftr-351	677	71	-	-	PUNCT
ftr-351	677	72	favoured	favour	VERB
ftr-351	677	73	nation	nation	NOUN
ftr-351	677	74	test	test	NOUN
ftr-351	677	75	)	)	PUNCT
ftr-351	677	76	.	.	PUNCT
ftr-351	678	1	165	165	NUM
ftr-351	678	2	.	.	PUNCT
ftr-351	678	3	fc	fc	PROPN
ftr-351	678	4	/	/	SYM
ftr-351	678	5	wp4(57	wp4(57	NOUN
ftr-351	678	6	)	)	PUNCT
ftr-351	678	7	3	3	NUM
ftr-351	678	8	(	(	PUNCT
ftr-351	678	9	sep	sep	PROPN
ftr-351	678	10	.	.	PROPN
ftr-351	678	11	13	13	NUM
ftr-351	678	12	,	,	PUNCT
ftr-351	678	13	1957	1957	NUM
ftr-351	678	14	)	)	PUNCT
ftr-351	678	15	,	,	PUNCT
ftr-351	678	16	at	at	ADP
ftr-351	678	17	13	13	NUM
ftr-351	678	18	.	.	PUNCT
ftr-351	679	1	it	it	PRON
ftr-351	679	2	is	be	AUX
ftr-351	679	3	not	not	PART
ftr-351	679	4	known	know	VERB
ftr-351	679	5	whether	whether	SCONJ
ftr-351	679	6	there	there	PRON
ftr-351	679	7	was	be	VERB
ftr-351	679	8	an	an	DET
ftr-351	679	9	actual	actual	ADJ
ftr-351	679	10	example	example	NOUN
ftr-351	679	11	of	of	ADP
ftr-351	679	12	this	this	PRON
ftr-351	679	13	at	at	ADP
ftr-351	679	14	the	the	DET
ftr-351	679	15	time	time	NOUN
ftr-351	679	16	.	.	PUNCT
ftr-351	680	1	canada	canada	PROPN
ftr-351	680	2	does	do	VERB
ftr-351	680	3	this	this	PRON
ftr-351	680	4	today	today	NOUN
ftr-351	680	5	.	.	PUNCT
ftr-351	681	1	166	166	NUM
ftr-351	681	2	.	.	PUNCT
ftr-351	682	1	fc(58	fc(58	PROPN
ftr-351	682	2	)	)	PUNCT
ftr-351	682	3	2(1st	2(1st	NUM
ftr-351	682	4	revision	revision	NOUN
ftr-351	682	5	)	)	PUNCT
ftr-351	682	6	part	part	NOUN
ftr-351	683	1	i	i	PRON
ftr-351	683	2	(	(	PUNCT
ftr-351	683	3	apr	apr	PROPN
ftr-351	683	4	.	.	PROPN
ftr-351	683	5	19	19	NUM
ftr-351	683	6	,	,	PUNCT
ftr-351	683	7	1958	1958	NUM
ftr-351	683	8	)	)	PUNCT
ftr-351	683	9	,	,	PUNCT
ftr-351	683	10	at	at	ADP
ftr-351	683	11	24	24	NUM
ftr-351	683	12	.	.	PUNCT
ftr-351	683	13	2009	2009	NUM
ftr-351	683	14	]	]	PUNCT
ftr-351	683	15	45	45	NUM
ftr-351	683	16	florida	florida	PROPN
ftr-351	683	17	tax	tax	NOUN
ftr-351	683	18	review	review	NOUN
ftr-351	683	19	residing	reside	VERB
ftr-351	683	20	in	in	ADP
ftr-351	683	21	the	the	DET
ftr-351	683	22	same	same	ADJ
ftr-351	683	23	state	state	NOUN
ftr-351	683	24	.	.	PUNCT
ftr-351	683	25	"	"	PUNCT
ftr-351	684	1	that	that	PRON
ftr-351	684	2	was	be	AUX
ftr-351	684	3	not	not	PART
ftr-351	684	4	true	true	ADJ
ftr-351	684	5	of	of	ADP
ftr-351	684	6	the	the	DET
ftr-351	684	7	uk	uk	PROPN
ftr-351	684	8	and	and	CCONJ
ftr-351	684	9	many	many	ADJ
ftr-351	684	10	other	other	ADJ
ftr-351	684	11	common	common	ADJ
ftr-351	684	12	law	law	NOUN
ftr-351	684	13	countries	country	NOUN
ftr-351	684	14	in	in	ADP
ftr-351	684	15	which	which	DET
ftr-351	684	16	residence	residence	NOUN
ftr-351	684	17	was	be	AUX
ftr-351	684	18	not	not	PART
ftr-351	684	19	connected	connect	VERB
ftr-351	684	20	to	to	ADP
ftr-351	684	21	incorporation	incorporation	NOUN
ftr-351	684	22	until	until	ADP
ftr-351	684	23	later.16	later.16	PROPN
ftr-351	684	24	7	7	NUM
ftr-351	684	25	the	the	DET
ftr-351	684	26	ownership	ownership	NOUN
ftr-351	684	27	provision	provision	NOUN
ftr-351	684	28	now	now	ADV
ftr-351	684	29	compared	compare	VERB
ftr-351	684	30	two	two	NUM
ftr-351	684	31	resident	resident	ADJ
ftr-351	684	32	companies	company	NOUN
ftr-351	684	33	,	,	PUNCT
ftr-351	684	34	whatever	whatever	PRON
ftr-351	684	35	the	the	DET
ftr-351	684	36	governing	govern	VERB
ftr-351	684	37	law	law	NOUN
ftr-351	684	38	of	of	ADP
ftr-351	684	39	the	the	DET
ftr-351	684	40	companies	company	NOUN
ftr-351	684	41	,	,	PUNCT
ftr-351	684	42	one	one	NUM
ftr-351	684	43	controlled	control	VERB
ftr-351	684	44	by	by	ADP
ftr-351	684	45	residents	resident	NOUN
ftr-351	684	46	of	of	ADP
ftr-351	684	47	the	the	DET
ftr-351	684	48	other	other	ADJ
ftr-351	684	49	state	state	NOUN
ftr-351	684	50	and	and	CCONJ
ftr-351	684	51	the	the	DET
ftr-351	684	52	other	other	ADJ
ftr-351	684	53	with	with	ADP
ftr-351	684	54	domestic	domestic	ADJ
ftr-351	684	55	control	control	NOUN
ftr-351	684	56	.	.	PUNCT
ftr-351	685	1	the	the	DET
ftr-351	685	2	words	word	NOUN
ftr-351	685	3	"	"	PUNCT
ftr-351	685	4	in	in	ADP
ftr-351	685	5	the	the	DET
ftr-351	685	6	like	like	ADJ
ftr-351	685	7	circumstances	circumstance	NOUN
ftr-351	685	8	,	,	PUNCT
ftr-351	685	9	"	"	PUNCT
ftr-351	685	10	68	68	NUM
ftr-351	685	11	near	near	ADP
ftr-351	685	12	the	the	DET
ftr-351	685	13	end	end	NOUN
ftr-351	685	14	of	of	ADP
ftr-351	685	15	the	the	DET
ftr-351	685	16	draft	draft	NOUN
ftr-351	685	17	,	,	PUNCT
ftr-351	685	18	which	which	PRON
ftr-351	685	19	were	be	AUX
ftr-351	685	20	included	include	VERB
ftr-351	685	21	only	only	ADV
ftr-351	685	22	in	in	ADP
ftr-351	685	23	the	the	DET
ftr-351	685	24	uk	uk	PROPN
ftr-351	685	25	treaty	treaty	NOUN
ftr-351	685	26	with	with	ADP
ftr-351	685	27	switzerland	switzerland	PROPN
ftr-351	685	28	(	(	PUNCT
ftr-351	685	29	1954	1954	NUM
ftr-351	685	30	)	)	PUNCT
ftr-351	685	31	out	out	ADP
ftr-351	685	32	of	of	ADP
ftr-351	685	33	the	the	DET
ftr-351	685	34	1950s	1950	NOUN
ftr-351	685	35	uk	uk	PROPN
ftr-351	685	36	treaties	treaty	NOUN
ftr-351	685	37	containing	contain	VERB
ftr-351	685	38	an	an	DET
ftr-351	685	39	ownership	ownership	NOUN
ftr-351	685	40	provision	provision	NOUN
ftr-351	685	41	,	,	PUNCT
ftr-351	685	42	'	'	PUNCT
ftr-351	685	43	69	69	NUM
ftr-351	685	44	were	be	AUX
ftr-351	685	45	subsequently	subsequently	ADV
ftr-351	685	46	deleted	delete	VERB
ftr-351	685	47	in	in	ADP
ftr-351	685	48	the	the	DET
ftr-351	685	49	working	work	VERB
ftr-351	685	50	party	party	NOUN
ftr-351	685	51	's	's	PART
ftr-351	685	52	final	final	ADJ
ftr-351	685	53	report	report	NOUN
ftr-351	685	54	for	for	ADP
ftr-351	685	55	the	the	DET
ftr-351	685	56	following	follow	VERB
ftr-351	685	57	reasons	reason	NOUN
ftr-351	685	58	:	:	PUNCT
ftr-351	685	59	"	"	PUNCT
ftr-351	685	60	first	first	ADV
ftr-351	685	61	,	,	PUNCT
ftr-351	685	62	they	they	PRON
ftr-351	685	63	might	might	AUX
ftr-351	685	64	lead	lead	VERB
ftr-351	685	65	to	to	ADP
ftr-351	685	66	misunderstanding	misunderstanding	NOUN
ftr-351	685	67	;	;	PUNCT
ftr-351	685	68	secondly	secondly	ADV
ftr-351	685	69	,	,	PUNCT
ftr-351	685	70	they	they	PRON
ftr-351	685	71	add	add	VERB
ftr-351	685	72	nothing	nothing	PRON
ftr-351	685	73	to	to	ADP
ftr-351	685	74	the	the	DET
ftr-351	685	75	meaning	meaning	NOUN
ftr-351	685	76	of	of	ADP
ftr-351	685	77	the	the	DET
ftr-351	685	78	provision	provision	NOUN
ftr-351	685	79	,	,	PUNCT
ftr-351	685	80	the	the	DET
ftr-351	685	81	purpose	purpose	NOUN
ftr-351	685	82	of	of	ADP
ftr-351	685	83	which	which	PRON
ftr-351	685	84	is	be	AUX
ftr-351	685	85	to	to	PART
ftr-351	685	86	subject	subject	VERB
ftr-351	685	87	enterprises	enterprise	NOUN
ftr-351	685	88	situated	situate	VERB
ftr-351	685	89	in	in	ADP
ftr-351	685	90	a	a	DET
ftr-351	685	91	given	give	VERB
ftr-351	685	92	state	state	NOUN
ftr-351	685	93	and	and	CCONJ
ftr-351	685	94	under	under	ADP
ftr-351	685	95	foreign	foreign	ADJ
ftr-351	685	96	control	control	NOUN
ftr-351	685	97	to	to	ADP
ftr-351	685	98	the	the	DET
ftr-351	685	99	same	same	ADJ
ftr-351	685	100	treatment	treatment	NOUN
ftr-351	685	101	as	as	ADP
ftr-351	685	102	similar	similar	ADJ
ftr-351	685	103	enterprises	enterprise	NOUN
ftr-351	685	104	likewise	likewise	ADV
ftr-351	685	105	established	establish	VERB
ftr-351	685	106	in	in	ADP
ftr-351	685	107	the	the	DET
ftr-351	685	108	same	same	ADJ
ftr-351	685	109	state	state	NOUN
ftr-351	685	110	.	.	PUNCT
ftr-351	685	111	"	"	PUNCT
ftr-351	686	1	70	70	NUM
ftr-351	686	2	logically	logically	ADV
ftr-351	686	3	,	,	PUNCT
ftr-351	686	4	the	the	DET
ftr-351	686	5	words	word	NOUN
ftr-351	686	6	should	should	AUX
ftr-351	686	7	have	have	AUX
ftr-351	686	8	been	be	AUX
ftr-351	686	9	deleted	delete	VERB
ftr-351	686	10	from	from	ADP
ftr-351	686	11	the	the	DET
ftr-351	686	12	nationality	nationality	NOUN
ftr-351	686	13	provision	provision	NOUN
ftr-351	686	14	for	for	ADP
ftr-351	686	15	the	the	DET
ftr-351	686	16	same	same	ADJ
ftr-351	686	17	reason	reason	NOUN
ftr-351	686	18	,	,	PUNCT
ftr-351	686	19	but	but	CCONJ
ftr-351	686	20	they	they	PRON
ftr-351	686	21	still	still	ADV
ftr-351	686	22	remain	remain	VERB
ftr-351	686	23	there	there	ADV
ftr-351	686	24	.	.	PUNCT
ftr-351	687	1	the	the	DET
ftr-351	687	2	early	early	ADJ
ftr-351	687	3	uk	uk	PROPN
ftr-351	687	4	treaties	treaty	NOUN
ftr-351	687	5	did	do	AUX
ftr-351	687	6	not	not	PART
ftr-351	687	7	say	say	VERB
ftr-351	687	8	other	other	ADJ
ftr-351	687	9	similar	similar	ADJ
ftr-351	687	10	enterprises	enterprise	NOUN
ftr-351	687	11	,	,	PUNCT
ftr-351	687	12	but	but	CCONJ
ftr-351	687	13	just	just	ADV
ftr-351	687	14	"	"	PUNCT
ftr-351	687	15	other	other	ADJ
ftr-351	687	16	enterprises	enterprise	NOUN
ftr-351	687	17	.	.	PUNCT
ftr-351	687	18	"	"	PUNCT
ftr-351	688	1	the	the	DET
ftr-351	688	2	fiscal	fiscal	ADJ
ftr-351	688	3	committee	committee	NOUN
ftr-351	688	4	's	's	PART
ftr-351	688	5	minutes	minute	NOUN
ftr-351	688	6	stated	state	VERB
ftr-351	688	7	:	:	PUNCT
ftr-351	688	8	"	"	PUNCT
ftr-351	688	9	it	it	PRON
ftr-351	688	10	was	be	AUX
ftr-351	688	11	agreed	agree	VERB
ftr-351	688	12	that	that	SCONJ
ftr-351	688	13	the	the	DET
ftr-351	688	14	expression	expression	NOUN
ftr-351	688	15	'	'	PUNCT
ftr-351	688	16	other	other	ADJ
ftr-351	688	17	similar	similar	ADJ
ftr-351	688	18	enterprises	enterprise	NOUN
ftr-351	688	19	established	establish	VERB
ftr-351	688	20	in	in	ADP
ftr-351	688	21	the	the	DET
ftr-351	688	22	territory	territory	NOUN
ftr-351	688	23	of	of	ADP
ftr-351	688	24	that	that	DET
ftr-351	688	25	first	first	ADJ
ftr-351	688	26	-	-	PUNCT
ftr-351	688	27	mentioned	mention	VERB
ftr-351	688	28	contracting	contracting	NOUN
ftr-351	688	29	party	party	NOUN
ftr-351	688	30	'	'	PUNCT
ftr-351	688	31	referred	refer	VERB
ftr-351	688	32	to	to	ADP
ftr-351	688	33	enterprises	enterprise	NOUN
ftr-351	688	34	not	not	PART
ftr-351	688	35	under	under	ADP
ftr-351	688	36	foreign	foreign	ADJ
ftr-351	688	37	control	control	NOUN
ftr-351	688	38	.	.	PUNCT
ftr-351	688	39	"	"	PUNCT
ftr-351	689	1	71	71	NUM
ftr-351	689	2	this	this	PRON
ftr-351	689	3	was	be	AUX
ftr-351	689	4	implicit	implicit	ADJ
ftr-351	689	5	in	in	ADP
ftr-351	689	6	the	the	DET
ftr-351	689	7	working	working	NOUN
ftr-351	689	8	party	party	NOUN
ftr-351	689	9	's	's	PART
ftr-351	689	10	original	original	ADJ
ftr-351	689	11	proposal	proposal	NOUN
ftr-351	689	12	,	,	PUNCT
ftr-351	689	13	but	but	CCONJ
ftr-351	689	14	unfortunately	unfortunately	ADV
ftr-351	689	15	this	this	DET
ftr-351	689	16	statement	statement	NOUN
ftr-351	689	17	was	be	AUX
ftr-351	689	18	never	never	ADV
ftr-351	689	19	included	include	VERB
ftr-351	689	20	in	in	ADP
ftr-351	689	21	the	the	DET
ftr-351	689	22	commentary	commentary	NOUN
ftr-351	689	23	(	(	PUNCT
ftr-351	689	24	and	and	CCONJ
ftr-351	689	25	nor	nor	CCONJ
ftr-351	689	26	was	be	AUX
ftr-351	689	27	the	the	DET
ftr-351	689	28	provision	provision	NOUN
ftr-351	689	29	redrafted	redrafte	VERB
ftr-351	689	30	accordingly	accordingly	ADV
ftr-351	689	31	)	)	PUNCT
ftr-351	689	32	.	.	PUNCT
ftr-351	690	1	if	if	SCONJ
ftr-351	690	2	it	it	PRON
ftr-351	690	3	had	have	AUX
ftr-351	690	4	been	be	AUX
ftr-351	690	5	,	,	PUNCT
ftr-351	690	6	it	it	PRON
ftr-351	690	7	would	would	AUX
ftr-351	690	8	have	have	AUX
ftr-351	690	9	avoided	avoid	VERB
ftr-351	690	10	the	the	DET
ftr-351	690	11	disagreements	disagreement	NOUN
ftr-351	690	12	that	that	PRON
ftr-351	690	13	have	have	AUX
ftr-351	690	14	subsequently	subsequently	ADV
ftr-351	690	15	developed	develop	VERB
ftr-351	690	16	about	about	ADP
ftr-351	690	17	the	the	DET
ftr-351	690	18	meaning	meaning	NOUN
ftr-351	690	19	of	of	ADP
ftr-351	690	20	this	this	DET
ftr-351	690	21	phrase	phrase	NOUN
ftr-351	690	22	.	.	PUNCT
ftr-351	691	1	for	for	ADP
ftr-351	691	2	example	example	NOUN
ftr-351	691	3	,	,	PUNCT
ftr-351	691	4	the	the	DET
ftr-351	691	5	uk	uk	PROPN
ftr-351	691	6	revenue	revenue	NOUN
ftr-351	691	7	's	's	PART
ftr-351	691	8	long	long	ADV
ftr-351	691	9	-	-	PUNCT
ftr-351	691	10	standing	stand	VERB
ftr-351	691	11	interpretation	interpretation	NOUN
ftr-351	691	12	7	7	NUM
ftr-351	691	13	2	2	NUM
ftr-351	691	14	and	and	CCONJ
ftr-351	691	15	their	their	PRON
ftr-351	691	16	original	original	ADJ
ftr-351	691	17	argument	argument	NOUN
ftr-351	691	18	in	in	ADP
ftr-351	691	19	nec	nec	PROPN
ftr-351	691	20	semiconductors	semiconductors	PROPN
ftr-351	691	21	ltd	ltd	PROPN
ftr-351	691	22	.	.	PROPN
ftr-351	691	23	and	and	CCONJ
ftr-351	691	24	other	other	ADJ
ftr-351	691	25	test	test	NOUN
ftr-351	691	26	claimants	claimant	NOUN
ftr-351	691	27	v.	v.	ADP
ftr-351	691	28	ircl7	ircl7	PROPN
ftr-351	691	29	3	3	NUM
ftr-351	691	30	was	be	AUX
ftr-351	691	31	that	that	SCONJ
ftr-351	691	32	the	the	DET
ftr-351	691	33	comparison	comparison	NOUN
ftr-351	691	34	167	167	NUM
ftr-351	691	35	.	.	PUNCT
ftr-351	692	1	one	one	NUM
ftr-351	692	2	by	by	ADP
ftr-351	692	3	one	one	NUM
ftr-351	692	4	the	the	DET
ftr-351	692	5	common	common	ADJ
ftr-351	692	6	law	law	NOUN
ftr-351	692	7	countries	country	NOUN
ftr-351	692	8	adopted	adopt	VERB
ftr-351	692	9	incorporation	incorporation	NOUN
ftr-351	692	10	as	as	ADP
ftr-351	692	11	an	an	DET
ftr-351	692	12	additional	additional	ADJ
ftr-351	692	13	test	test	NOUN
ftr-351	692	14	for	for	ADP
ftr-351	692	15	residence	residence	NOUN
ftr-351	692	16	(	(	PUNCT
ftr-351	692	17	australia	australia	PROPN
ftr-351	692	18	1930	1930	NUM
ftr-351	692	19	,	,	PUNCT
ftr-351	692	20	canada	canada	PROPN
ftr-351	692	21	1961	1961	NUM
ftr-351	692	22	,	,	PUNCT
ftr-351	692	23	south	south	PROPN
ftr-351	692	24	africa	africa	PROPN
ftr-351	692	25	1962	1962	NUM
ftr-351	692	26	(	(	PUNCT
ftr-351	692	27	at	at	ADP
ftr-351	692	28	the	the	DET
ftr-351	692	29	same	same	ADJ
ftr-351	692	30	time	time	NOUN
ftr-351	692	31	replacing	replace	VERB
ftr-351	692	32	the	the	DET
ftr-351	692	33	common	common	ADJ
ftr-351	692	34	law	law	NOUN
ftr-351	692	35	test	test	NOUN
ftr-351	692	36	by	by	ADP
ftr-351	692	37	place	place	NOUN
ftr-351	692	38	of	of	ADP
ftr-351	692	39	effective	effective	ADJ
ftr-351	692	40	management	management	NOUN
ftr-351	692	41	)	)	PUNCT
ftr-351	692	42	,	,	PUNCT
ftr-351	692	43	uk	uk	PROPN
ftr-351	692	44	1988	1988	NUM
ftr-351	692	45	)	)	PUNCT
ftr-351	692	46	.	.	PUNCT
ftr-351	693	1	management	management	NOUN
ftr-351	693	2	and	and	CCONJ
ftr-351	693	3	control	control	NOUN
ftr-351	693	4	still	still	ADV
ftr-351	693	5	applies	apply	VERB
ftr-351	693	6	to	to	ADP
ftr-351	693	7	companies	company	NOUN
ftr-351	693	8	not	not	PART
ftr-351	693	9	incorporated	incorporate	VERB
ftr-351	693	10	in	in	ADP
ftr-351	693	11	the	the	DET
ftr-351	693	12	state	state	NOUN
ftr-351	693	13	.	.	PUNCT
ftr-351	694	1	168	168	NUM
ftr-351	694	2	.	.	PUNCT
ftr-351	694	3	fciwp4(57	fciwp4(57	NOUN
ftr-351	694	4	)	)	PUNCT
ftr-351	694	5	4	4	NUM
ftr-351	694	6	,	,	PUNCT
ftr-351	694	7	at	at	ADP
ftr-351	694	8	5	5	NUM
ftr-351	694	9	.	.	PUNCT
ftr-351	695	1	(	(	PUNCT
ftr-351	695	2	nov	nov	PROPN
ftr-351	695	3	.	.	PROPN
ftr-351	695	4	7	7	NUM
ftr-351	695	5	,	,	PUNCT
ftr-351	695	6	1957	1957	NUM
ftr-351	695	7	)	)	PUNCT
ftr-351	695	8	.	.	PUNCT
ftr-351	696	1	originally	originally	ADV
ftr-351	696	2	the	the	DET
ftr-351	696	3	nationality	nationality	NOUN
ftr-351	696	4	provision	provision	NOUN
ftr-351	696	5	did	do	AUX
ftr-351	696	6	not	not	PART
ftr-351	696	7	refer	refer	VERB
ftr-351	696	8	to	to	ADP
ftr-351	696	9	the	the	DET
ftr-351	696	10	same	same	ADJ
ftr-351	696	11	circumstances	circumstance	NOUN
ftr-351	696	12	either	either	CCONJ
ftr-351	696	13	(	(	PUNCT
ftr-351	696	14	fc	fc	X
ftr-351	696	15	/	/	SYM
ftr-351	696	16	wp4(57	wp4(57	NOUN
ftr-351	696	17	)	)	PUNCT
ftr-351	696	18	1	1	NUM
ftr-351	696	19	(	(	PUNCT
ftr-351	696	20	jan	jan	PROPN
ftr-351	696	21	.	.	PROPN
ftr-351	696	22	11	11	NUM
ftr-351	696	23	,	,	PUNCT
ftr-351	696	24	1957	1957	NUM
ftr-351	696	25	)	)	PUNCT
ftr-351	696	26	)	)	PUNCT
ftr-351	696	27	on	on	ADP
ftr-351	696	28	the	the	DET
ftr-351	696	29	basis	basis	NOUN
ftr-351	696	30	that	that	SCONJ
ftr-351	696	31	it	it	PRON
ftr-351	696	32	was	be	AUX
ftr-351	696	33	implied	imply	VERB
ftr-351	696	34	but	but	CCONJ
ftr-351	696	35	"	"	PUNCT
ftr-351	696	36	in	in	ADP
ftr-351	696	37	the	the	DET
ftr-351	696	38	like	like	ADJ
ftr-351	696	39	circumstances	circumstance	NOUN
ftr-351	696	40	"	"	PUNCT
ftr-351	696	41	was	be	AUX
ftr-351	696	42	added	add	VERB
ftr-351	696	43	at	at	ADP
ftr-351	696	44	the	the	DET
ftr-351	696	45	suggestion	suggestion	NOUN
ftr-351	696	46	of	of	ADP
ftr-351	696	47	the	the	DET
ftr-351	696	48	belgian	belgian	ADJ
ftr-351	696	49	and	and	CCONJ
ftr-351	696	50	swiss	swiss	ADJ
ftr-351	696	51	delegates	delegate	NOUN
ftr-351	696	52	(	(	PUNCT
ftr-351	696	53	fc	fc	X
ftr-351	696	54	/	/	SYM
ftr-351	696	55	wp4(57	wp4(57	NOUN
ftr-351	696	56	)	)	PUNCT
ftr-351	696	57	2	2	NUM
ftr-351	696	58	(	(	PUNCT
ftr-351	696	59	may	may	PROPN
ftr-351	696	60	10	10	NUM
ftr-351	696	61	,	,	PUNCT
ftr-351	696	62	1957	1957	NUM
ftr-351	696	63	)	)	PUNCT
ftr-351	696	64	)	)	PUNCT
ftr-351	696	65	.	.	PUNCT
ftr-351	697	1	169	169	NUM
ftr-351	697	2	.	.	PUNCT
ftr-351	698	1	see	see	VERB
ftr-351	698	2	supra	supra	PROPN
ftr-351	698	3	note	note	PROPN
ftr-351	698	4	152	152	NUM
ftr-351	698	5	.	.	PUNCT
ftr-351	698	6	170	170	NUM
ftr-351	698	7	.	.	PUNCT
ftr-351	699	1	fc	fc	X
ftr-351	699	2	/	/	SYM
ftr-351	699	3	wp4(58	wp4(58	PROPN
ftr-351	699	4	)	)	PUNCT
ftr-351	699	5	1	1	NUM
ftr-351	699	6	(	(	PUNCT
ftr-351	699	7	feb	feb	X
ftr-351	699	8	.	.	PROPN
ftr-351	699	9	19	19	NUM
ftr-351	699	10	,	,	PUNCT
ftr-351	699	11	1958	1958	NUM
ftr-351	699	12	)	)	PUNCT
ftr-351	699	13	at	at	ADP
ftr-351	699	14	4	4	NUM
ftr-351	699	15	.	.	NOUN
ftr-351	699	16	171	171	NUM
ftr-351	699	17	fc	fc	NOUN
ftr-351	699	18	/	/	SYM
ftr-351	699	19	m(58	m(58	NOUN
ftr-351	699	20	)	)	PUNCT
ftr-351	699	21	2	2	NUM
ftr-351	699	22	(	(	PUNCT
ftr-351	699	23	mar	mar	PROPN
ftr-351	699	24	.	.	PROPN
ftr-351	699	25	29	29	NUM
ftr-351	699	26	,	,	PUNCT
ftr-351	699	27	1958	1958	NUM
ftr-351	699	28	)	)	PUNCT
ftr-351	699	29	,	,	PUNCT
ftr-351	699	30	at	at	ADP
ftr-351	699	31	5	5	NUM
ftr-351	699	32	.	.	PUNCT
ftr-351	699	33	172	172	NUM
ftr-351	699	34	.	.	PUNCT
ftr-351	700	1	see	see	VERB
ftr-351	700	2	[	[	X
ftr-351	700	3	1978	1978	NUM
ftr-351	700	4	]	]	PUNCT
ftr-351	700	5	btr	btr	PROPN
ftr-351	700	6	198	198	NUM
ftr-351	700	7	.	.	PUNCT
ftr-351	701	1	although	although	SCONJ
ftr-351	701	2	in	in	ADP
ftr-351	701	3	a	a	DET
ftr-351	701	4	memorandum	memorandum	NOUN
ftr-351	701	5	to	to	ADP
ftr-351	701	6	the	the	DET
ftr-351	701	7	select	select	ADJ
ftr-351	701	8	committee	committee	NOUN
ftr-351	701	9	on	on	ADP
ftr-351	701	10	statutory	statutory	ADJ
ftr-351	701	11	instruments	instrument	NOUN
ftr-351	701	12	(	(	PUNCT
ftr-351	701	13	oct	oct	PROPN
ftr-351	701	14	.	.	PROPN
ftr-351	701	15	25	25	NUM
ftr-351	701	16	,	,	PUNCT
ftr-351	701	17	1994	1994	NUM
ftr-351	701	18	,	,	PUNCT
ftr-351	701	19	hc	hc	PROPN
ftr-351	701	20	20	20	NUM
ftr-351	701	21	-	-	PUNCT
ftr-351	701	22	xi	xi	PROPN
ftr-351	701	23	)	)	PUNCT
ftr-351	701	24	the	the	DET
ftr-351	701	25	revenue	revenue	NOUN
ftr-351	701	26	gave	give	VERB
ftr-351	701	27	an	an	DET
ftr-351	701	28	example	example	NOUN
ftr-351	701	29	where	where	SCONJ
ftr-351	701	30	the	the	DET
ftr-351	701	31	comparison	comparison	NOUN
ftr-351	701	32	was	be	AUX
ftr-351	701	33	with	with	ADP
ftr-351	701	34	a	a	DET
ftr-351	701	35	company	company	NOUN
ftr-351	701	36	owned	own	VERB
ftr-351	701	37	by	by	ADP
ftr-351	701	38	residents	resident	NOUN
ftr-351	701	39	of	of	ADP
ftr-351	701	40	the	the	DET
ftr-351	701	41	same	same	ADJ
ftr-351	701	42	state	state	NOUN
ftr-351	701	43	.	.	PUNCT
ftr-351	702	1	173	173	NUM
ftr-351	702	2	.	.	PUNCT
ftr-351	703	1	[	[	X
ftr-351	703	2	2007	2007	NUM
ftr-351	703	3	]	]	PUNCT
ftr-351	703	4	stc	stc	NOUN
ftr-351	703	5	1265	1265	NUM
ftr-351	703	6	.	.	PUNCT
ftr-351	704	1	the	the	DET
ftr-351	704	2	case	case	NOUN
ftr-351	704	3	is	be	AUX
ftr-351	704	4	also	also	ADV
ftr-351	704	5	known	know	VERB
ftr-351	704	6	as	as	ADP
ftr-351	704	7	boake	boake	PROPN
ftr-351	704	8	allen	allen	PROPN
ftr-351	704	9	,	,	PUNCT
ftr-351	704	10	ltd	ltd	PROPN
ftr-351	704	11	.	.	PROPN
ftr-351	705	1	v.	v.	PROPN
ftr-351	705	2	irc	irc	PROPN
ftr-351	705	3	,	,	PUNCT
ftr-351	706	1	[	[	X
ftr-351	706	2	2007	2007	NUM
ftr-351	706	3	]	]	SYM
ftr-351	706	4	1	1	NUM
ftr-351	706	5	w.l.r	w.l.r	NOUN
ftr-351	706	6	.	.	PUNCT
ftr-351	707	1	1386	1386	NUM
ftr-351	707	2	.	.	PUNCT
ftr-351	708	1	46	46	NUM
ftr-351	709	1	[	[	X
ftr-351	709	2	vol	vol	NOUN
ftr-351	709	3	.	.	PUNCT
ftr-351	710	1	10:1	10:1	NUM
ftr-351	710	2	understanding	understand	VERB
ftr-351	710	3	the	the	DET
ftr-351	710	4	oecd	oecd	PROPN
ftr-351	710	5	model	model	PROPN
ftr-351	710	6	tax	tax	NOUN
ftr-351	710	7	convention	convention	NOUN
ftr-351	710	8	should	should	AUX
ftr-351	710	9	be	be	AUX
ftr-351	710	10	with	with	ADP
ftr-351	710	11	an	an	DET
ftr-351	710	12	enterprise	enterprise	NOUN
ftr-351	710	13	owned	own	VERB
ftr-351	710	14	by	by	ADP
ftr-351	710	15	third	third	ADJ
ftr-351	710	16	-	-	PUNCT
ftr-351	710	17	state	state	NOUN
ftr-351	710	18	residents	resident	NOUN
ftr-351	710	19	.	.	PUNCT
ftr-351	711	1	it	it	PRON
ftr-351	711	2	was	be	AUX
ftr-351	711	3	,	,	PUNCT
ftr-351	711	4	however	however	ADV
ftr-351	711	5	,	,	PUNCT
ftr-351	711	6	accepted	accept	VERB
ftr-351	711	7	by	by	ADP
ftr-351	711	8	all	all	DET
ftr-351	711	9	the	the	DET
ftr-351	711	10	uk	uk	PROPN
ftr-351	711	11	courts	court	NOUN
ftr-351	711	12	'	'	PART
ftr-351	711	13	74	74	NUM
ftr-351	711	14	that	that	SCONJ
ftr-351	711	15	the	the	DET
ftr-351	711	16	comparison	comparison	NOUN
ftr-351	711	17	is	be	AUX
ftr-351	711	18	with	with	ADP
ftr-351	711	19	domestic	domestic	ADJ
ftr-351	711	20	-	-	PUNCT
ftr-351	711	21	owned	own	VERB
ftr-351	711	22	enterprises	enterprise	NOUN
ftr-351	711	23	.	.	PUNCT
ftr-351	712	1	the	the	DET
ftr-351	712	2	oecd	oecd	PROPN
ftr-351	712	3	discussion	discussion	NOUN
ftr-351	712	4	draft	draft	NOUN
ftr-351	712	5	of	of	ADP
ftr-351	712	6	may	may	PROPN
ftr-351	712	7	3	3	NUM
ftr-351	712	8	,	,	PUNCT
ftr-351	712	9	2007	2007	NUM
ftr-351	712	10	considered	consider	VERB
ftr-351	712	11	that	that	SCONJ
ftr-351	712	12	this	this	DET
ftr-351	712	13	interpretation	interpretation	NOUN
ftr-351	712	14	was	be	AUX
ftr-351	712	15	clear	clear	ADJ
ftr-351	712	16	and	and	CCONJ
ftr-351	712	17	that	that	SCONJ
ftr-351	712	18	there	there	PRON
ftr-351	712	19	was	be	VERB
ftr-351	712	20	no	no	DET
ftr-351	712	21	need	need	NOUN
ftr-351	712	22	to	to	PART
ftr-351	712	23	change	change	VERB
ftr-351	712	24	the	the	DET
ftr-351	712	25	commentary	commentary	NOUN
ftr-351	712	26	.	.	PUNCT
ftr-351	713	1	17	17	NUM
ftr-351	713	2	5	5	NUM
ftr-351	713	3	the	the	DET
ftr-351	713	4	history	history	NOUN
ftr-351	713	5	shows	show	VERB
ftr-351	713	6	that	that	SCONJ
ftr-351	713	7	the	the	DET
ftr-351	713	8	discussion	discussion	NOUN
ftr-351	713	9	draft	draft	NOUN
ftr-351	713	10	was	be	AUX
ftr-351	713	11	correct	correct	ADJ
ftr-351	713	12	on	on	ADP
ftr-351	713	13	this	this	DET
ftr-351	713	14	point	point	NOUN
ftr-351	713	15	.	.	PUNCT
ftr-351	714	1	does	do	AUX
ftr-351	714	2	similar	similar	ADJ
ftr-351	714	3	add	add	VERB
ftr-351	714	4	anything	anything	PRON
ftr-351	714	5	?	?	PUNCT
ftr-351	715	1	it	it	PRON
ftr-351	715	2	is	be	AUX
ftr-351	715	3	not	not	PART
ftr-351	715	4	a	a	DET
ftr-351	715	5	substitute	substitute	NOUN
ftr-351	715	6	for	for	ADP
ftr-351	715	7	the	the	DET
ftr-351	715	8	deleted	delete	VERB
ftr-351	715	9	reference	reference	NOUN
ftr-351	715	10	to	to	ADP
ftr-351	715	11	"	"	PUNCT
ftr-351	715	12	in	in	ADP
ftr-351	715	13	the	the	DET
ftr-351	715	14	same	same	ADJ
ftr-351	715	15	circumstances	circumstance	NOUN
ftr-351	715	16	"	"	PUNCT
ftr-351	715	17	as	as	SCONJ
ftr-351	715	18	they	they	PRON
ftr-351	715	19	were	be	AUX
ftr-351	715	20	both	both	PRON
ftr-351	715	21	contained	contain	VERB
ftr-351	715	22	in	in	ADP
ftr-351	715	23	the	the	DET
ftr-351	715	24	original	original	ADJ
ftr-351	715	25	swiss	swiss	ADJ
ftr-351	715	26	proposal	proposal	NOUN
ftr-351	715	27	.	.	PUNCT
ftr-351	716	1	it	it	PRON
ftr-351	716	2	is	be	AUX
ftr-351	716	3	suggested	suggest	VERB
ftr-351	716	4	not	not	PART
ftr-351	716	5	,	,	PUNCT
ftr-351	716	6	because	because	SCONJ
ftr-351	716	7	sameness	sameness	NOUN
ftr-351	716	8	is	be	AUX
ftr-351	716	9	inherent	inherent	ADJ
ftr-351	716	10	in	in	ADP
ftr-351	716	11	the	the	DET
ftr-351	716	12	concept	concept	NOUN
ftr-351	716	13	of	of	ADP
ftr-351	716	14	discrimination	discrimination	NOUN
ftr-351	716	15	.	.	PUNCT
ftr-351	717	1	indeed	indeed	ADV
ftr-351	717	2	it	it	PRON
ftr-351	717	3	is	be	AUX
ftr-351	717	4	unfortunate	unfortunate	ADJ
ftr-351	717	5	that	that	SCONJ
ftr-351	717	6	the	the	DET
ftr-351	717	7	word	word	NOUN
ftr-351	717	8	"	"	PUNCT
ftr-351	717	9	similar	similar	ADJ
ftr-351	717	10	"	"	PUNCT
ftr-351	717	11	was	be	AUX
ftr-351	717	12	used	use	VERB
ftr-351	717	13	.	.	PUNCT
ftr-351	718	1	all	all	DET
ftr-351	718	2	the	the	DET
ftr-351	718	3	other	other	ADJ
ftr-351	718	4	references	reference	NOUN
ftr-351	718	5	in	in	ADP
ftr-351	718	6	the	the	DET
ftr-351	718	7	article	article	NOUN
ftr-351	718	8	are	be	AUX
ftr-351	718	9	to	to	ADP
ftr-351	718	10	same	same	ADJ
ftr-351	718	11	:	:	PUNCT
ftr-351	718	12	"	"	PUNCT
ftr-351	718	13	same	same	ADJ
ftr-351	718	14	circumstances	circumstance	NOUN
ftr-351	718	15	"	"	PUNCT
ftr-351	718	16	in	in	ADP
ftr-351	718	17	article	article	NOUN
ftr-351	718	18	24(1)176	24(1)176	X
ftr-351	718	19	and	and	CCONJ
ftr-351	718	20	(	(	PUNCT
ftr-351	718	21	2	2	NUM
ftr-351	718	22	)	)	PUNCT
ftr-351	718	23	,	,	PUNCT
ftr-351	718	24	"	"	PUNCT
ftr-351	718	25	same	same	ADJ
ftr-351	718	26	activities	activity	NOUN
ftr-351	718	27	"	"	PUNCT
ftr-351	718	28	in	in	ADP
ftr-351	718	29	article	article	NOUN
ftr-351	718	30	24(3	24(3	NUM
ftr-351	718	31	)	)	PUNCT
ftr-351	718	32	,	,	PUNCT
ftr-351	718	33	and	and	CCONJ
ftr-351	718	34	as	as	ADP
ftr-351	718	35	a	a	DET
ftr-351	718	36	later	later	ADJ
ftr-351	718	37	addition	addition	NOUN
ftr-351	718	38	,	,	PUNCT
ftr-351	718	39	"	"	PUNCT
ftr-351	718	40	same	same	ADJ
ftr-351	718	41	conditions	condition	NOUN
ftr-351	718	42	"	"	PUNCT
ftr-351	718	43	in	in	ADP
ftr-351	718	44	article	article	NOUN
ftr-351	718	45	24(4	24(4	NUM
ftr-351	718	46	)	)	PUNCT
ftr-351	718	47	.	.	PUNCT
ftr-351	719	1	the	the	DET
ftr-351	719	2	oecd	oecd	PROPN
ftr-351	719	3	discussion	discussion	NOUN
ftr-351	719	4	draft	draft	NOUN
ftr-351	719	5	,	,	PUNCT
ftr-351	719	6	in	in	ADP
ftr-351	719	7	a	a	DET
ftr-351	719	8	passage	passage	NOUN
ftr-351	719	9	that	that	PRON
ftr-351	719	10	is	be	AUX
ftr-351	719	11	not	not	PART
ftr-351	719	12	repeated	repeat	VERB
ftr-351	719	13	in	in	ADP
ftr-351	719	14	the	the	DET
ftr-351	719	15	2008	2008	NUM
ftr-351	719	16	update	update	NOUN
ftr-351	719	17	,	,	PUNCT
ftr-351	719	18	raised	raise	VERB
ftr-351	719	19	an	an	DET
ftr-351	719	20	argument	argument	NOUN
ftr-351	719	21	that	that	SCONJ
ftr-351	719	22	the	the	DET
ftr-351	719	23	ownership	ownership	NOUN
ftr-351	719	24	provision	provision	NOUN
ftr-351	719	25	had	have	AUX
ftr-351	719	26	no	no	DET
ftr-351	719	27	relevance	relevance	NOUN
ftr-351	719	28	to	to	ADP
ftr-351	719	29	domestic	domestic	ADJ
ftr-351	719	30	grouping	group	VERB
ftr-351	719	31	provisions	provision	NOUN
ftr-351	719	32	.	.	PUNCT
ftr-351	720	1	it	it	PRON
ftr-351	720	2	argued	argue	VERB
ftr-351	720	3	that	that	SCONJ
ftr-351	720	4	"	"	PUNCT
ftr-351	720	5	similar	similar	ADJ
ftr-351	720	6	enterprises	enterprise	NOUN
ftr-351	720	7	"	"	PUNCT
ftr-351	720	8	referred	refer	VERB
ftr-351	720	9	to	to	ADP
ftr-351	720	10	the	the	DET
ftr-351	720	11	company	company	NOUN
ftr-351	720	12	concerned	concern	VERB
ftr-351	720	13	as	as	ADP
ftr-351	720	14	a	a	DET
ftr-351	720	15	separate	separate	ADJ
ftr-351	720	16	enterprise	enterprise	NOUN
ftr-351	720	17	only	only	ADV
ftr-351	720	18	,	,	PUNCT
ftr-351	720	19	so	so	SCONJ
ftr-351	720	20	that	that	SCONJ
ftr-351	720	21	transactions	transaction	NOUN
ftr-351	720	22	with	with	ADP
ftr-351	720	23	other	other	ADJ
ftr-351	720	24	members	member	NOUN
ftr-351	720	25	of	of	ADP
ftr-351	720	26	the	the	DET
ftr-351	720	27	group	group	NOUN
ftr-351	720	28	should	should	AUX
ftr-351	720	29	be	be	AUX
ftr-351	720	30	ignored	ignore	VERB
ftr-351	720	31	since	since	SCONJ
ftr-351	720	32	in	in	ADP
ftr-351	720	33	respect	respect	NOUN
ftr-351	720	34	of	of	ADP
ftr-351	720	35	such	such	ADJ
ftr-351	720	36	transactions	transaction	NOUN
ftr-351	720	37	similarity	similarity	NOUN
ftr-351	720	38	could	could	AUX
ftr-351	720	39	not	not	PART
ftr-351	720	40	be	be	AUX
ftr-351	720	41	achieved	achieve	VERB
ftr-351	720	42	between	between	ADP
ftr-351	720	43	subsidiaries	subsidiary	NOUN
ftr-351	720	44	with	with	ADP
ftr-351	720	45	domestic	domestic	ADJ
ftr-351	720	46	and	and	CCONJ
ftr-351	720	47	non	non	ADJ
ftr-351	720	48	-	-	ADJ
ftr-351	720	49	resident	resident	ADJ
ftr-351	720	50	parent	parent	NOUN
ftr-351	720	51	companies	company	NOUN
ftr-351	720	52	:	:	PUNCT
ftr-351	721	1	11	11	X
ftr-351	721	2	.	.	PUNCT
ftr-351	722	1	these	these	DET
ftr-351	722	2	questions	question	NOUN
ftr-351	722	3	[	[	X
ftr-351	722	4	relating	relate	VERB
ftr-351	722	5	to	to	ADP
ftr-351	722	6	groups	group	NOUN
ftr-351	722	7	of	of	ADP
ftr-351	722	8	companies	company	NOUN
ftr-351	722	9	]	]	PUNCT
ftr-351	722	10	are	be	AUX
ftr-351	722	11	linked	link	VERB
ftr-351	722	12	to	to	ADP
ftr-351	722	13	the	the	DET
ftr-351	722	14	meaning	meaning	NOUN
ftr-351	722	15	of	of	ADP
ftr-351	722	16	the	the	DET
ftr-351	722	17	term	term	NOUN
ftr-351	722	18	"	"	PUNCT
ftr-351	722	19	similar	similar	ADJ
ftr-351	722	20	enterprises	enterprise	NOUN
ftr-351	722	21	"	"	PUNCT
ftr-351	722	22	in	in	ADP
ftr-351	722	23	paragraph	paragraph	NOUN
ftr-351	722	24	5	5	NUM
ftr-351	722	25	.	.	PUNCT
ftr-351	723	1	contrary	contrary	ADJ
ftr-351	723	2	to	to	ADP
ftr-351	723	3	paragraph	paragraph	NOUN
ftr-351	723	4	1	1	NUM
ftr-351	723	5	,	,	PUNCT
ftr-351	723	6	paragraph	paragraph	NOUN
ftr-351	723	7	5	5	NUM
ftr-351	723	8	does	do	AUX
ftr-351	723	9	not	not	PART
ftr-351	723	10	explicitly	explicitly	ADV
ftr-351	723	11	require	require	VERB
ftr-351	723	12	that	that	SCONJ
ftr-351	723	13	the	the	DET
ftr-351	723	14	enterprises	enterprise	NOUN
ftr-351	723	15	must	must	AUX
ftr-351	723	16	be	be	AUX
ftr-351	723	17	in	in	ADP
ftr-351	723	18	the	the	DET
ftr-351	723	19	same	same	ADJ
ftr-351	723	20	circumstances	circumstance	NOUN
ftr-351	723	21	.	.	PUNCT
ftr-351	724	1	however	however	ADV
ftr-351	724	2	,	,	PUNCT
ftr-351	724	3	the	the	DET
ftr-351	724	4	term	term	NOUN
ftr-351	724	5	"	"	PUNCT
ftr-351	724	6	similar	similar	ADJ
ftr-351	724	7	enterprises	enterprise	NOUN
ftr-351	724	8	"	"	PUNCT
ftr-351	724	9	might	might	AUX
ftr-351	724	10	imply	imply	VERB
ftr-351	724	11	that	that	SCONJ
ftr-351	724	12	they	they	PRON
ftr-351	724	13	should	should	AUX
ftr-351	724	14	be	be	AUX
ftr-351	724	15	comparable	comparable	ADJ
ftr-351	724	16	and	and	CCONJ
ftr-351	724	17	that	that	SCONJ
ftr-351	724	18	this	this	PRON
ftr-351	724	19	is	be	AUX
ftr-351	724	20	not	not	PART
ftr-351	724	21	always	always	ADV
ftr-351	724	22	the	the	DET
ftr-351	724	23	case	case	NOUN
ftr-351	724	24	.	.	PUNCT
ftr-351	725	1	the	the	DET
ftr-351	725	2	term	term	NOUN
ftr-351	725	3	"	"	PUNCT
ftr-351	725	4	similar	similar	ADJ
ftr-351	725	5	enterprises	enterprise	NOUN
ftr-351	725	6	"	"	PUNCT
ftr-351	725	7	might	might	AUX
ftr-351	725	8	suggest	suggest	VERB
ftr-351	725	9	that	that	SCONJ
ftr-351	725	10	paragraph	paragraph	NOUN
ftr-351	725	11	5	5	NUM
ftr-351	725	12	is	be	AUX
ftr-351	725	13	dealing	deal	VERB
ftr-351	725	14	with	with	ADP
ftr-351	725	15	companies	company	NOUN
ftr-351	725	16	as	as	ADP
ftr-351	725	17	separate	separate	ADJ
ftr-351	725	18	entities	entity	NOUN
ftr-351	725	19	only	only	ADV
ftr-351	725	20	and	and	CCONJ
ftr-351	725	21	that	that	SCONJ
ftr-351	725	22	as	as	ADV
ftr-351	725	23	far	far	ADV
ftr-351	725	24	as	as	SCONJ
ftr-351	725	25	transactions	transaction	NOUN
ftr-351	725	26	between	between	ADP
ftr-351	725	27	the	the	DET
ftr-351	725	28	subsidiary	subsidiary	NOUN
ftr-351	725	29	and	and	CCONJ
ftr-351	725	30	the	the	DET
ftr-351	725	31	parent	parent	NOUN
ftr-351	725	32	are	be	AUX
ftr-351	725	33	concerned	concern	VERB
ftr-351	725	34	,	,	PUNCT
ftr-351	725	35	the	the	DET
ftr-351	725	36	subsidiary	subsidiary	NOUN
ftr-351	725	37	of	of	ADP
ftr-351	725	38	a	a	DET
ftr-351	725	39	domestic	domestic	ADJ
ftr-351	725	40	parent	parent	NOUN
ftr-351	725	41	might	might	AUX
ftr-351	725	42	not	not	PART
ftr-351	725	43	be	be	AUX
ftr-351	725	44	a	a	DET
ftr-351	725	45	similar	similar	ADJ
ftr-351	725	46	enterprise	enterprise	NOUN
ftr-351	725	47	.	.	PUNCT
ftr-351	726	1	also	also	ADV
ftr-351	726	2	,	,	PUNCT
ftr-351	726	3	the	the	DET
ftr-351	726	4	question	question	NOUN
ftr-351	726	5	has	have	AUX
ftr-351	726	6	been	be	AUX
ftr-351	726	7	raised	raise	VERB
ftr-351	726	8	whether	whether	SCONJ
ftr-351	726	9	or	or	CCONJ
ftr-351	726	10	not	not	PART
ftr-351	726	11	an	an	DET
ftr-351	726	12	enterprise	enterprise	NOUN
ftr-351	726	13	is	be	AUX
ftr-351	726	14	174	174	NUM
ftr-351	726	15	.	.	PUNCT
ftr-351	727	1	park	park	PROPN
ftr-351	727	2	j	j	PROPN
ftr-351	727	3	in	in	ADP
ftr-351	727	4	the	the	DET
ftr-351	727	5	high	high	ADJ
ftr-351	727	6	court	court	NOUN
ftr-351	727	7	lists	list	VERB
ftr-351	727	8	four	four	NUM
ftr-351	727	9	possible	possible	ADJ
ftr-351	727	10	interpretations	interpretation	NOUN
ftr-351	727	11	:	:	PUNCT
ftr-351	727	12	uk	uk	PROPN
ftr-351	727	13	subsidiaries	subsidiary	NOUN
ftr-351	727	14	of	of	ADP
ftr-351	727	15	(	(	PUNCT
ftr-351	727	16	i	i	NOUN
ftr-351	727	17	)	)	PUNCT
ftr-351	727	18	other	other	ADJ
ftr-351	727	19	parent	parent	NOUN
ftr-351	727	20	companies	company	NOUN
ftr-351	727	21	in	in	ADP
ftr-351	727	22	the	the	DET
ftr-351	727	23	treaty	treaty	NOUN
ftr-351	727	24	-	-	PUNCT
ftr-351	727	25	partner	partner	NOUN
ftr-351	727	26	state	state	NOUN
ftr-351	727	27	(	(	PUNCT
ftr-351	727	28	which	which	PRON
ftr-351	727	29	he	he	PRON
ftr-351	727	30	described	describe	VERB
ftr-351	727	31	as	as	ADP
ftr-351	727	32	the	the	DET
ftr-351	727	33	most	most	ADV
ftr-351	727	34	correct	correct	ADJ
ftr-351	727	35	grammatical	grammatical	ADJ
ftr-351	727	36	reading	reading	NOUN
ftr-351	727	37	but	but	CCONJ
ftr-351	727	38	obviously	obviously	ADV
ftr-351	727	39	not	not	PART
ftr-351	727	40	intended	intend	VERB
ftr-351	727	41	)	)	PUNCT
ftr-351	727	42	;	;	PUNCT
ftr-351	727	43	(	(	PUNCT
ftr-351	727	44	ii	ii	NOUN
ftr-351	727	45	)	)	PUNCT
ftr-351	727	46	third	third	ADJ
ftr-351	727	47	-	-	PUNCT
ftr-351	727	48	state	state	NOUN
ftr-351	727	49	parent	parent	NOUN
ftr-351	727	50	companies	company	NOUN
ftr-351	727	51	(	(	PUNCT
ftr-351	727	52	which	which	PRON
ftr-351	727	53	was	be	AUX
ftr-351	727	54	the	the	DET
ftr-351	727	55	revenue	revenue	NOUN
ftr-351	727	56	's	's	PART
ftr-351	727	57	contention	contention	NOUN
ftr-351	727	58	;	;	PUNCT
ftr-351	727	59	the	the	DET
ftr-351	727	60	amendment	amendment	NOUN
ftr-351	727	61	that	that	PRON
ftr-351	727	62	canada	canada	PROPN
ftr-351	727	63	makes	make	VERB
ftr-351	727	64	in	in	ADP
ftr-351	727	65	its	its	PRON
ftr-351	727	66	treaties	treaty	NOUN
ftr-351	727	67	is	be	AUX
ftr-351	727	68	to	to	ADP
ftr-351	727	69	this	this	DET
ftr-351	727	70	effect	effect	NOUN
ftr-351	727	71	:	:	PUNCT
ftr-351	727	72	see	see	VERB
ftr-351	727	73	note	note	NOUN
ftr-351	727	74	164	164	NUM
ftr-351	727	75	)	)	PUNCT
ftr-351	727	76	;	;	PUNCT
ftr-351	727	77	(	(	PUNCT
ftr-351	727	78	iii	iii	X
ftr-351	727	79	)	)	PUNCT
ftr-351	727	80	uk	uk	PROPN
ftr-351	727	81	parent	parent	NOUN
ftr-351	727	82	companies	company	NOUN
ftr-351	727	83	(	(	PUNCT
ftr-351	727	84	which	which	PRON
ftr-351	727	85	he	he	PRON
ftr-351	727	86	accepted	accept	VERB
ftr-351	727	87	as	as	ADP
ftr-351	727	88	being	be	AUX
ftr-351	727	89	the	the	DET
ftr-351	727	90	correct	correct	ADJ
ftr-351	727	91	interpretation	interpretation	NOUN
ftr-351	727	92	)	)	PUNCT
ftr-351	727	93	;	;	PUNCT
ftr-351	727	94	(	(	PUNCT
ftr-351	727	95	iv	iv	X
ftr-351	727	96	)	)	PUNCT
ftr-351	727	97	that	that	SCONJ
ftr-351	727	98	there	there	PRON
ftr-351	727	99	are	be	VERB
ftr-351	727	100	no	no	DET
ftr-351	727	101	similar	similar	ADJ
ftr-351	727	102	enterprises	enterprise	NOUN
ftr-351	727	103	,	,	PUNCT
ftr-351	727	104	[	[	X
ftr-351	727	105	2004	2004	NUM
ftr-351	727	106	]	]	PUNCT
ftr-351	727	107	stc	stc	NOUN
ftr-351	727	108	489	489	NUM
ftr-351	727	109	at	at	ADP
ftr-351	727	110	[	[	X
ftr-351	727	111	27	27	NUM
ftr-351	727	112	]	]	PUNCT
ftr-351	727	113	.	.	PUNCT
ftr-351	728	1	175	175	NUM
ftr-351	728	2	.	.	PUNCT
ftr-351	729	1	oecd	oecd	PROPN
ftr-351	729	2	discussion	discussion	NOUN
ftr-351	729	3	draft	draft	NOUN
ftr-351	729	4	188	188	NUM
ftr-351	729	5	.	.	PUNCT
ftr-351	729	6	176	176	NUM
ftr-351	729	7	.	.	PUNCT
ftr-351	730	1	but	but	CCONJ
ftr-351	730	2	supra	supra	PROPN
ftr-351	730	3	note	note	PROPN
ftr-351	730	4	125	125	NUM
ftr-351	730	5	for	for	ADP
ftr-351	730	6	the	the	DET
ftr-351	730	7	commentary	commentary	NOUN
ftr-351	730	8	's	's	PART
ftr-351	730	9	interpretation	interpretation	NOUN
ftr-351	730	10	of	of	ADP
ftr-351	730	11	the	the	DET
ftr-351	730	12	same	same	ADJ
ftr-351	730	13	circumstances	circumstance	NOUN
ftr-351	730	14	to	to	PART
ftr-351	730	15	mean	mean	VERB
ftr-351	730	16	substantially	substantially	ADV
ftr-351	730	17	similar	similar	ADJ
ftr-351	730	18	circumstances	circumstance	NOUN
ftr-351	730	19	.	.	PUNCT
ftr-351	731	1	2009	2009	NUM
ftr-351	731	2	]	]	PUNCT
ftr-351	731	3	47	47	NUM
ftr-351	731	4	florida	florida	PROPN
ftr-351	731	5	tax	tax	NOUN
ftr-351	731	6	review	review	NOUN
ftr-351	731	7	"	"	PUNCT
ftr-351	731	8	similar	similar	ADJ
ftr-351	731	9	"	"	PUNCT
ftr-351	731	10	if	if	SCONJ
ftr-351	731	11	the	the	DET
ftr-351	731	12	foreign	foreign	ADJ
ftr-351	731	13	parent	parent	NOUN
ftr-351	731	14	company	company	NOUN
ftr-351	731	15	is	be	AUX
ftr-351	731	16	not	not	PART
ftr-351	731	17	necessarily	necessarily	ADV
ftr-351	731	18	subject	subject	ADJ
ftr-351	731	19	to	to	ADP
ftr-351	731	20	national	national	ADJ
ftr-351	731	21	taxes	taxis	NOUN
ftr-351	731	22	on	on	ADP
ftr-351	731	23	a	a	DET
ftr-351	731	24	worldwide	worldwide	ADJ
ftr-351	731	25	basis	basis	NOUN
ftr-351	731	26	.	.	PUNCT
ftr-351	732	1	the	the	DET
ftr-351	732	2	history	history	NOUN
ftr-351	732	3	shows	show	VERB
ftr-351	732	4	that	that	SCONJ
ftr-351	732	5	this	this	DET
ftr-351	732	6	passage	passage	NOUN
ftr-351	732	7	is	be	AUX
ftr-351	732	8	extremely	extremely	ADV
ftr-351	732	9	doubtful	doubtful	ADJ
ftr-351	732	10	.	.	PUNCT
ftr-351	733	1	first	first	ADV
ftr-351	733	2	,	,	PUNCT
ftr-351	733	3	nothing	nothing	PRON
ftr-351	733	4	can	can	AUX
ftr-351	733	5	be	be	AUX
ftr-351	733	6	deduced	deduce	VERB
ftr-351	733	7	from	from	ADP
ftr-351	733	8	the	the	DET
ftr-351	733	9	absence	absence	NOUN
ftr-351	733	10	of	of	ADP
ftr-351	733	11	a	a	DET
ftr-351	733	12	reference	reference	NOUN
ftr-351	733	13	to	to	ADP
ftr-351	733	14	same	same	ADJ
ftr-351	733	15	circumstances	circumstance	NOUN
ftr-351	733	16	,	,	PUNCT
ftr-351	733	17	which	which	PRON
ftr-351	733	18	was	be	AUX
ftr-351	733	19	deleted	delete	VERB
ftr-351	733	20	as	as	ADP
ftr-351	733	21	being	be	AUX
ftr-351	733	22	unnecessary	unnecessary	ADJ
ftr-351	733	23	.	.	PUNCT
ftr-351	734	1	secondly	secondly	ADV
ftr-351	734	2	,	,	PUNCT
ftr-351	734	3	there	there	PRON
ftr-351	734	4	is	be	VERB
ftr-351	734	5	nothing	nothing	PRON
ftr-351	734	6	to	to	PART
ftr-351	734	7	suggest	suggest	VERB
ftr-351	734	8	that	that	SCONJ
ftr-351	734	9	similar	similar	ADJ
ftr-351	734	10	has	have	VERB
ftr-351	734	11	anything	anything	PRON
ftr-351	734	12	to	to	PART
ftr-351	734	13	do	do	VERB
ftr-351	734	14	with	with	ADP
ftr-351	734	15	looking	look	VERB
ftr-351	734	16	at	at	ADP
ftr-351	734	17	the	the	DET
ftr-351	734	18	company	company	NOUN
ftr-351	734	19	as	as	ADP
ftr-351	734	20	a	a	DET
ftr-351	734	21	separate	separate	ADJ
ftr-351	734	22	enterprise	enterprise	NOUN
ftr-351	734	23	.	.	PUNCT
ftr-351	735	1	thirdly	thirdly	ADV
ftr-351	735	2	,	,	PUNCT
ftr-351	735	3	treating	treat	VERB
ftr-351	735	4	the	the	DET
ftr-351	735	5	subsidiary	subsidiary	NOUN
ftr-351	735	6	of	of	ADP
ftr-351	735	7	a	a	DET
ftr-351	735	8	domestic	domestic	ADJ
ftr-351	735	9	enterprise	enterprise	NOUN
ftr-351	735	10	as	as	ADP
ftr-351	735	11	a	a	DET
ftr-351	735	12	similar	similar	ADJ
ftr-351	735	13	enterprise	enterprise	NOUN
ftr-351	735	14	as	as	ADP
ftr-351	735	15	a	a	DET
ftr-351	735	16	comparator	comparator	NOUN
ftr-351	735	17	to	to	ADP
ftr-351	735	18	the	the	DET
ftr-351	735	19	actual	actual	ADJ
ftr-351	735	20	subsidiary	subsidiary	NOUN
ftr-351	735	21	of	of	ADP
ftr-351	735	22	a	a	DET
ftr-351	735	23	foreign	foreign	ADJ
ftr-351	735	24	enterprise	enterprise	NOUN
ftr-351	735	25	is	be	AUX
ftr-351	735	26	the	the	DET
ftr-351	735	27	whole	whole	ADJ
ftr-351	735	28	purpose	purpose	NOUN
ftr-351	735	29	of	of	ADP
ftr-351	735	30	the	the	DET
ftr-351	735	31	ownership	ownership	NOUN
ftr-351	735	32	provision	provision	NOUN
ftr-351	735	33	.	.	PUNCT
ftr-351	736	1	lastly	lastly	ADV
ftr-351	736	2	,	,	PUNCT
ftr-351	736	3	having	having	AUX
ftr-351	736	4	said	say	VERB
ftr-351	736	5	that	that	SCONJ
ftr-351	736	6	the	the	DET
ftr-351	736	7	provision	provision	NOUN
ftr-351	736	8	deals	deal	VERB
ftr-351	736	9	with	with	ADP
ftr-351	736	10	the	the	DET
ftr-351	736	11	subsidiary	subsidiary	NOUN
ftr-351	736	12	as	as	ADP
ftr-351	736	13	a	a	DET
ftr-351	736	14	separate	separate	ADJ
ftr-351	736	15	enterprise	enterprise	NOUN
ftr-351	736	16	,	,	PUNCT
ftr-351	736	17	why	why	SCONJ
ftr-351	736	18	is	be	AUX
ftr-351	736	19	the	the	DET
ftr-351	736	20	taxability	taxability	NOUN
ftr-351	736	21	of	of	ADP
ftr-351	736	22	the	the	DET
ftr-351	736	23	parent	parent	NOUN
ftr-351	736	24	company	company	NOUN
ftr-351	736	25	relevant	relevant	ADJ
ftr-351	736	26	at	at	ADV
ftr-351	736	27	all	all	ADV
ftr-351	736	28	?	?	PUNCT
ftr-351	737	1	j.	j.	PROPN
ftr-351	738	1	the	the	DET
ftr-351	738	2	deduction	deduction	NOUN
ftr-351	738	3	non	non	ADJ
ftr-351	738	4	-	-	ADJ
ftr-351	738	5	discrimination	discrimination	ADJ
ftr-351	738	6	provision	provision	NOUN
ftr-351	738	7	there	there	PRON
ftr-351	738	8	are	be	VERB
ftr-351	738	9	no	no	DET
ftr-351	738	10	discussions	discussion	NOUN
ftr-351	738	11	in	in	ADP
ftr-351	738	12	the	the	DET
ftr-351	738	13	oeec	oeec	NOUN
ftr-351	738	14	about	about	ADP
ftr-351	738	15	this	this	DET
ftr-351	738	16	provision	provision	NOUN
ftr-351	738	17	,	,	PUNCT
ftr-351	738	18	which	which	PRON
ftr-351	738	19	was	be	AUX
ftr-351	738	20	only	only	ADV
ftr-351	738	21	added	add	VERB
ftr-351	738	22	to	to	ADP
ftr-351	738	23	the	the	DET
ftr-351	738	24	model	model	NOUN
ftr-351	738	25	in	in	ADP
ftr-351	738	26	1977	1977	NUM
ftr-351	738	27	.	.	PUNCT
ftr-351	739	1	k.	k.	NOUN
ftr-351	739	2	taxes	taxis	NOUN
ftr-351	739	3	of	of	ADP
ftr-351	739	4	every	every	DET
ftr-351	739	5	kind	kind	NOUN
ftr-351	739	6	and	and	CCONJ
ftr-351	739	7	description	description	NOUN
ftr-351	739	8	it	it	PRON
ftr-351	739	9	was	be	AUX
ftr-351	739	10	the	the	DET
ftr-351	739	11	swiss	swiss	ADJ
ftr-351	739	12	delegation	delegation	NOUN
ftr-351	739	13	that	that	PRON
ftr-351	739	14	proposed	propose	VERB
ftr-351	739	15	the	the	DET
ftr-351	739	16	inclusion	inclusion	NOUN
ftr-351	739	17	of	of	ADP
ftr-351	739	18	this	this	DET
ftr-351	739	19	paragraph	paragraph	NOUN
ftr-351	739	20	,	,	PUNCT
ftr-351	739	21	which	which	PRON
ftr-351	739	22	on	on	ADP
ftr-351	739	23	the	the	DET
ftr-351	739	24	face	face	NOUN
ftr-351	739	25	of	of	ADP
ftr-351	739	26	it	it	PRON
ftr-351	739	27	is	be	AUX
ftr-351	739	28	rather	rather	ADV
ftr-351	739	29	dangerous	dangerous	ADJ
ftr-351	739	30	;	;	PUNCT
ftr-351	739	31	uk	uk	NOUN
ftr-351	739	32	treaties	treaty	NOUN
ftr-351	739	33	,	,	PUNCT
ftr-351	739	34	for	for	ADP
ftr-351	739	35	example	example	NOUN
ftr-351	739	36	,	,	PUNCT
ftr-351	739	37	do	do	AUX
ftr-351	739	38	not	not	PART
ftr-351	739	39	include	include	VERB
ftr-351	739	40	it	it	PRON
ftr-351	739	41	,	,	PUNCT
ftr-351	739	42	and	and	CCONJ
ftr-351	739	43	indeed	indeed	ADV
ftr-351	739	44	the	the	DET
ftr-351	739	45	provision	provision	NOUN
ftr-351	739	46	under	under	ADP
ftr-351	739	47	which	which	PRON
ftr-351	739	48	treaties	treaty	NOUN
ftr-351	739	49	are	be	AUX
ftr-351	739	50	given	give	VERB
ftr-351	739	51	effect	effect	NOUN
ftr-351	739	52	in	in	ADP
ftr-351	739	53	domestic	domestic	ADJ
ftr-351	739	54	law	law	NOUN
ftr-351	739	55	does	do	AUX
ftr-351	739	56	not	not	PART
ftr-351	739	57	enable	enable	VERB
ftr-351	739	58	them	they	PRON
ftr-351	739	59	to	to	PART
ftr-351	739	60	do	do	VERB
ftr-351	739	61	so	so	ADV
ftr-351	739	62	.	.	PUNCT
ftr-351	740	1	working	work	VERB
ftr-351	740	2	party	party	PROPN
ftr-351	740	3	4	4	NUM
ftr-351	740	4	approved	approve	VERB
ftr-351	740	5	the	the	DET
ftr-351	740	6	proposal	proposal	NOUN
ftr-351	740	7	in	in	ADP
ftr-351	740	8	principle	principle	NOUN
ftr-351	740	9	and	and	CCONJ
ftr-351	740	10	the	the	DET
ftr-351	740	11	fiscal	fiscal	ADJ
ftr-351	740	12	committee	committee	NOUN
ftr-351	740	13	minutes	minute	NOUN
ftr-351	740	14	do	do	AUX
ftr-351	740	15	not	not	PART
ftr-351	740	16	record	record	VERB
ftr-351	740	17	any	any	DET
ftr-351	740	18	disagreement	disagreement	NOUN
ftr-351	740	19	.	.	PUNCT
ftr-351	741	1	'm	be	AUX
ftr-351	741	2	l.	l.	PROPN
ftr-351	741	3	conclusion	conclusion	NOUN
ftr-351	741	4	on	on	ADP
ftr-351	741	5	non	non	ADJ
ftr-351	741	6	-	-	NOUN
ftr-351	741	7	discrimination	discrimination	NOUN
ftr-351	741	8	while	while	SCONJ
ftr-351	741	9	it	it	PRON
ftr-351	741	10	is	be	AUX
ftr-351	741	11	interesting	interesting	ADJ
ftr-351	741	12	to	to	PART
ftr-351	741	13	see	see	VERB
ftr-351	741	14	how	how	SCONJ
ftr-351	741	15	the	the	DET
ftr-351	741	16	non	non	ADJ
ftr-351	741	17	-	-	ADJ
ftr-351	741	18	discrimination	discrimination	ADJ
ftr-351	741	19	article	article	NOUN
ftr-351	741	20	evolved	evolve	VERB
ftr-351	741	21	,	,	PUNCT
ftr-351	741	22	it	it	PRON
ftr-351	741	23	is	be	AUX
ftr-351	741	24	sad	sad	ADJ
ftr-351	741	25	that	that	SCONJ
ftr-351	741	26	nobody	nobody	PRON
ftr-351	741	27	stopped	stop	VERB
ftr-351	741	28	to	to	PART
ftr-351	741	29	ask	ask	VERB
ftr-351	741	30	what	what	PRON
ftr-351	741	31	the	the	DET
ftr-351	741	32	article	article	NOUN
ftr-351	741	33	was	be	AUX
ftr-351	741	34	trying	try	VERB
ftr-351	741	35	to	to	PART
ftr-351	741	36	achieve	achieve	VERB
ftr-351	741	37	,	,	PUNCT
ftr-351	741	38	which	which	PRON
ftr-351	741	39	would	would	AUX
ftr-351	741	40	have	have	AUX
ftr-351	741	41	been	be	AUX
ftr-351	741	42	helpful	helpful	ADJ
ftr-351	741	43	to	to	ADP
ftr-351	741	44	those	those	PRON
ftr-351	741	45	coming	come	VERB
ftr-351	741	46	after	after	ADV
ftr-351	741	47	in	in	ADP
ftr-351	741	48	trying	try	VERB
ftr-351	741	49	to	to	PART
ftr-351	741	50	construe	construe	VERB
ftr-351	741	51	it	it	PRON
ftr-351	741	52	.	.	PUNCT
ftr-351	742	1	the	the	DET
ftr-351	742	2	oeec	oeec	NOUN
ftr-351	742	3	set	set	VERB
ftr-351	742	4	out	out	ADP
ftr-351	742	5	to	to	PART
ftr-351	742	6	deal	deal	VERB
ftr-351	742	7	with	with	ADP
ftr-351	742	8	discrimination	discrimination	NOUN
ftr-351	742	9	on	on	ADP
ftr-351	742	10	grounds	ground	NOUN
ftr-351	742	11	of	of	ADP
ftr-351	742	12	nationality	nationality	NOUN
ftr-351	742	13	as	as	ADP
ftr-351	742	14	one	one	NUM
ftr-351	742	15	of	of	ADP
ftr-351	742	16	their	their	PRON
ftr-351	742	17	four	four	NUM
ftr-351	742	18	major	major	ADJ
ftr-351	742	19	topics	topic	NOUN
ftr-351	742	20	,	,	PUNCT
ftr-351	742	21	but	but	CCONJ
ftr-351	742	22	found	find	VERB
ftr-351	742	23	little	little	ADJ
ftr-351	742	24	.	.	PUNCT
ftr-351	743	1	they	they	PRON
ftr-351	743	2	included	include	VERB
ftr-351	743	3	a	a	DET
ftr-351	743	4	nationality	nationality	NOUN
ftr-351	743	5	provision	provision	NOUN
ftr-351	743	6	for	for	ADP
ftr-351	743	7	good	good	ADJ
ftr-351	743	8	measure	measure	NOUN
ftr-351	743	9	largely	largely	ADV
ftr-351	743	10	because	because	SCONJ
ftr-351	743	11	this	this	PRON
ftr-351	743	12	was	be	AUX
ftr-351	743	13	found	find	VERB
ftr-351	743	14	in	in	ADP
ftr-351	743	15	19th	19th	ADJ
ftr-351	743	16	century	century	NOUN
ftr-351	743	17	non	non	ADJ
ftr-351	743	18	-	-	ADJ
ftr-351	743	19	tax	tax	ADJ
ftr-351	743	20	treaties	treaty	NOUN
ftr-351	743	21	,	,	PUNCT
ftr-351	743	22	such	such	ADJ
ftr-351	743	23	as	as	ADP
ftr-351	743	24	consular	consular	ADJ
ftr-351	743	25	or	or	CCONJ
ftr-351	743	26	establishment	establishment	NOUN
ftr-351	743	27	conventions	convention	NOUN
ftr-351	743	28	,	,	PUNCT
ftr-351	743	29	and	and	CCONJ
ftr-351	743	30	treaties	treaty	NOUN
ftr-351	743	31	of	of	ADP
ftr-351	743	32	friendship	friendship	NOUN
ftr-351	743	33	or	or	CCONJ
ftr-351	743	34	commerce	commerce	NOUN
ftr-351	743	35	,	,	PUNCT
ftr-351	743	36	as	as	SCONJ
ftr-351	743	37	the	the	DET
ftr-351	743	38	commentary	commentary	NOUN
ftr-351	743	39	still	still	ADV
ftr-351	743	40	explains	explain	VERB
ftr-351	743	41	.	.	PUNCT
ftr-351	744	1	a	a	DET
ftr-351	744	2	stateless	stateless	NOUN
ftr-351	744	3	persons	person	NOUN
ftr-351	744	4	'	'	PART
ftr-351	744	5	provision	provision	NOUN
ftr-351	744	6	was	be	AUX
ftr-351	744	7	designed	design	VERB
ftr-351	744	8	solely	solely	ADV
ftr-351	744	9	for	for	ADP
ftr-351	744	10	inclusion	inclusion	NOUN
ftr-351	744	11	in	in	ADP
ftr-351	744	12	a	a	DET
ftr-351	744	13	multilateral	multilateral	ADJ
ftr-351	744	14	treaty	treaty	NOUN
ftr-351	744	15	on	on	ADP
ftr-351	744	16	tax	tax	NOUN
ftr-351	744	17	discrimination	discrimination	NOUN
ftr-351	744	18	to	to	PART
ftr-351	744	19	mirror	mirror	VERB
ftr-351	744	20	a	a	DET
ftr-351	744	21	then	then	ADV
ftr-351	744	22	-	-	PUNCT
ftr-351	744	23	recent	recent	ADJ
ftr-351	744	24	multilateral	multilateral	ADJ
ftr-351	744	25	non	non	ADJ
ftr-351	744	26	-	-	ADJ
ftr-351	744	27	tax	tax	ADJ
ftr-351	744	28	law	law	NOUN
ftr-351	744	29	european	european	PROPN
ftr-351	744	30	convention	convention	PROPN
ftr-351	744	31	,	,	PUNCT
ftr-351	744	32	and	and	CCONJ
ftr-351	744	33	it	it	PRON
ftr-351	744	34	was	be	AUX
ftr-351	744	35	retained	retain	VERB
ftr-351	744	36	without	without	ADP
ftr-351	744	37	any	any	DET
ftr-351	744	38	explanation	explanation	NOUN
ftr-351	744	39	in	in	ADP
ftr-351	744	40	a	a	DET
ftr-351	744	41	model	model	NOUN
ftr-351	744	42	for	for	ADP
ftr-351	744	43	bilateral	bilateral	ADJ
ftr-351	744	44	treaties	treaty	NOUN
ftr-351	744	45	.	.	PUNCT
ftr-351	745	1	the	the	DET
ftr-351	745	2	important	important	ADJ
ftr-351	745	3	topic	topic	NOUN
ftr-351	745	4	turned	turn	VERB
ftr-351	745	5	out	out	ADP
ftr-351	745	6	to	to	ADP
ftr-351	745	7	177	177	NUM
ftr-351	745	8	.	.	PUNCT
ftr-351	746	1	fc	fc	X
ftr-351	746	2	/	/	SYM
ftr-351	746	3	wp4(57	wp4(57	NOUN
ftr-351	746	4	)	)	PUNCT
ftr-351	746	5	2	2	NUM
ftr-351	746	6	(	(	PUNCT
ftr-351	746	7	may	may	PROPN
ftr-351	746	8	10	10	NUM
ftr-351	746	9	,	,	PUNCT
ftr-351	746	10	1957	1957	NUM
ftr-351	746	11	)	)	PUNCT
ftr-351	746	12	,	,	PUNCT
ftr-351	746	13	at	at	ADP
ftr-351	746	14	1	1	NUM
ftr-351	746	15	.	.	PUNCT
ftr-351	746	16	48	48	NUM
ftr-351	747	1	[	[	X
ftr-351	747	2	vol	vol	NOUN
ftr-351	747	3	.	.	PUNCT
ftr-351	748	1	10:1	10:1	NUM
ftr-351	748	2	understanding	understand	VERB
ftr-351	748	3	the	the	DET
ftr-351	748	4	oecd	oecd	PROPN
ftr-351	748	5	model	model	PROPN
ftr-351	748	6	tax	tax	NOUN
ftr-351	748	7	convention	convention	NOUN
ftr-351	748	8	be	be	AUX
ftr-351	748	9	discrimination	discrimination	NOUN
ftr-351	748	10	against	against	ADP
ftr-351	748	11	permanent	permanent	ADJ
ftr-351	748	12	establishments	establishment	NOUN
ftr-351	748	13	,	,	PUNCT
ftr-351	748	14	the	the	DET
ftr-351	748	15	prevention	prevention	NOUN
ftr-351	748	16	of	of	ADP
ftr-351	748	17	which	which	PRON
ftr-351	748	18	they	they	PRON
ftr-351	748	19	identified	identify	VERB
ftr-351	748	20	as	as	ADP
ftr-351	748	21	being	be	AUX
ftr-351	748	22	"	"	PUNCT
ftr-351	748	23	of	of	ADP
ftr-351	748	24	great	great	ADJ
ftr-351	748	25	importance	importance	NOUN
ftr-351	748	26	for	for	ADP
ftr-351	748	27	the	the	DET
ftr-351	748	28	development	development	NOUN
ftr-351	748	29	of	of	ADP
ftr-351	748	30	commercial	commercial	ADJ
ftr-351	748	31	and	and	CCONJ
ftr-351	748	32	industrial	industrial	ADJ
ftr-351	748	33	activity	activity	NOUN
ftr-351	748	34	across	across	ADP
ftr-351	748	35	the	the	DET
ftr-351	748	36	frontiers	frontier	NOUN
ftr-351	748	37	.	.	PUNCT
ftr-351	748	38	"	"	PUNCT
ftr-351	749	1	but	but	CCONJ
ftr-351	749	2	even	even	ADV
ftr-351	749	3	that	that	PRON
ftr-351	749	4	was	be	AUX
ftr-351	749	5	drafted	draft	VERB
ftr-351	749	6	in	in	ADP
ftr-351	749	7	a	a	DET
ftr-351	749	8	more	more	ADV
ftr-351	749	9	restrictive	restrictive	ADJ
ftr-351	749	10	form	form	NOUN
ftr-351	749	11	than	than	ADP
ftr-351	749	12	the	the	DET
ftr-351	749	13	nationality	nationality	NOUN
ftr-351	749	14	provision	provision	NOUN
ftr-351	749	15	,	,	PUNCT
ftr-351	749	16	not	not	PART
ftr-351	749	17	covering	cover	VERB
ftr-351	749	18	"	"	PUNCT
ftr-351	749	19	other	other	ADJ
ftr-351	749	20	"	"	PUNCT
ftr-351	749	21	taxation	taxation	NOUN
ftr-351	749	22	,	,	PUNCT
ftr-351	749	23	since	since	SCONJ
ftr-351	749	24	to	to	PART
ftr-351	749	25	do	do	VERB
ftr-351	749	26	so	so	ADV
ftr-351	749	27	"	"	PUNCT
ftr-351	749	28	would	would	AUX
ftr-351	749	29	have	have	VERB
ftr-351	749	30	greater	great	ADJ
ftr-351	749	31	repercussions	repercussion	NOUN
ftr-351	749	32	on	on	ADP
ftr-351	749	33	member	member	NOUN
ftr-351	749	34	countries	country	NOUN
ftr-351	749	35	'	'	PART
ftr-351	749	36	law	law	NOUN
ftr-351	749	37	and	and	CCONJ
ftr-351	749	38	[	[	X
ftr-351	749	39	the	the	DET
ftr-351	749	40	working	work	VERB
ftr-351	749	41	party	party	NOUN
ftr-351	749	42	]	]	PUNCT
ftr-351	749	43	preferred	prefer	VERB
ftr-351	749	44	a	a	DET
ftr-351	749	45	more	more	ADV
ftr-351	749	46	restricted	restricted	ADJ
ftr-351	749	47	version	version	NOUN
ftr-351	749	48	that	that	PRON
ftr-351	749	49	enabled	enable	VERB
ftr-351	749	50	different	different	ADJ
ftr-351	749	51	methods	method	NOUN
ftr-351	749	52	of	of	ADP
ftr-351	749	53	taxation	taxation	NOUN
ftr-351	749	54	of	of	ADP
ftr-351	749	55	a	a	DET
ftr-351	749	56	permanent	permanent	ADJ
ftr-351	749	57	establishment	establishment	NOUN
ftr-351	749	58	.	.	PUNCT
ftr-351	749	59	"	"	PUNCT
ftr-351	750	1	discrimination	discrimination	NOUN
ftr-351	750	2	on	on	ADP
ftr-351	750	3	grounds	ground	NOUN
ftr-351	750	4	of	of	ADP
ftr-351	750	5	foreign	foreign	ADJ
ftr-351	750	6	ownership	ownership	NOUN
ftr-351	750	7	was	be	AUX
ftr-351	750	8	included	include	VERB
ftr-351	750	9	essentially	essentially	ADV
ftr-351	750	10	as	as	ADP
ftr-351	750	11	a	a	DET
ftr-351	750	12	back	back	NOUN
ftr-351	750	13	-	-	PUNCT
ftr-351	750	14	up	up	NOUN
ftr-351	750	15	to	to	ADP
ftr-351	750	16	the	the	DET
ftr-351	750	17	nationality	nationality	NOUN
ftr-351	750	18	provision	provision	NOUN
ftr-351	750	19	for	for	ADP
ftr-351	750	20	those	those	DET
ftr-351	750	21	states	state	NOUN
ftr-351	750	22	who	who	PRON
ftr-351	750	23	took	take	VERB
ftr-351	750	24	a	a	DET
ftr-351	750	25	different	different	ADJ
ftr-351	750	26	view	view	NOUN
ftr-351	750	27	of	of	ADP
ftr-351	750	28	nationality	nationality	NOUN
ftr-351	750	29	,	,	PUNCT
ftr-351	750	30	as	as	SCONJ
ftr-351	750	31	defined	define	VERB
ftr-351	750	32	to	to	PART
ftr-351	750	33	mean	mean	VERB
ftr-351	750	34	the	the	DET
ftr-351	750	35	governing	govern	VERB
ftr-351	750	36	law	law	NOUN
ftr-351	750	37	.	.	PUNCT
ftr-351	751	1	it	it	PRON
ftr-351	751	2	was	be	AUX
ftr-351	751	3	adopted	adopt	VERB
ftr-351	751	4	because	because	SCONJ
ftr-351	751	5	"	"	PUNCT
ftr-351	751	6	it	it	PRON
ftr-351	751	7	would	would	AUX
ftr-351	751	8	appear	appear	VERB
ftr-351	751	9	that	that	SCONJ
ftr-351	751	10	the	the	DET
ftr-351	751	11	discrimination	discrimination	NOUN
ftr-351	751	12	arises	arise	VERB
ftr-351	751	13	only	only	ADV
ftr-351	751	14	very	very	ADV
ftr-351	751	15	rarely	rarely	ADV
ftr-351	751	16	in	in	ADP
ftr-351	751	17	the	the	DET
ftr-351	751	18	member	member	NOUN
ftr-351	751	19	countries	country	NOUN
ftr-351	751	20	of	of	ADP
ftr-351	751	21	the	the	DET
ftr-351	751	22	oeec	oeec	NOUN
ftr-351	751	23	.	.	PUNCT
ftr-351	752	1	the	the	DET
ftr-351	752	2	working	work	VERB
ftr-351	752	3	party	party	NOUN
ftr-351	752	4	therefore	therefore	ADV
ftr-351	752	5	considers	consider	VERB
ftr-351	752	6	that	that	SCONJ
ftr-351	752	7	the	the	DET
ftr-351	752	8	member	member	NOUN
ftr-351	752	9	countries	country	NOUN
ftr-351	752	10	will	will	AUX
ftr-351	752	11	find	find	VERB
ftr-351	752	12	it	it	PRON
ftr-351	752	13	easy	easy	ADJ
ftr-351	752	14	to	to	PART
ftr-351	752	15	accept	accept	VERB
ftr-351	752	16	the	the	DET
ftr-351	752	17	proposed	propose	VERB
ftr-351	752	18	provision	provision	NOUN
ftr-351	752	19	.	.	PUNCT
ftr-351	752	20	"	"	PUNCT
ftr-351	753	1	the	the	DET
ftr-351	753	2	history	history	NOUN
ftr-351	753	3	of	of	ADP
ftr-351	753	4	the	the	DET
ftr-351	753	5	ownership	ownership	NOUN
ftr-351	753	6	provision	provision	NOUN
ftr-351	753	7	is	be	AUX
ftr-351	753	8	relevant	relevant	ADJ
ftr-351	753	9	to	to	ADP
ftr-351	753	10	the	the	DET
ftr-351	753	11	current	current	ADJ
ftr-351	753	12	debate	debate	NOUN
ftr-351	753	13	about	about	ADP
ftr-351	753	14	the	the	DET
ftr-351	753	15	effect	effect	NOUN
ftr-351	753	16	on	on	ADP
ftr-351	753	17	provisions	provision	NOUN
ftr-351	753	18	relating	relate	VERB
ftr-351	753	19	to	to	ADP
ftr-351	753	20	groups	group	NOUN
ftr-351	753	21	of	of	ADP
ftr-351	753	22	companies	company	NOUN
ftr-351	753	23	.	.	PUNCT
ftr-351	754	1	there	there	PRON
ftr-351	754	2	was	be	VERB
ftr-351	754	3	therefore	therefore	ADV
ftr-351	754	4	no	no	DET
ftr-351	754	5	overview	overview	NOUN
ftr-351	754	6	of	of	ADP
ftr-351	754	7	the	the	DET
ftr-351	754	8	policy	policy	NOUN
ftr-351	754	9	of	of	ADP
ftr-351	754	10	a	a	DET
ftr-351	754	11	nondiscrimination	nondiscrimination	NOUN
ftr-351	754	12	article	article	NOUN
ftr-351	754	13	and	and	CCONJ
ftr-351	754	14	because	because	SCONJ
ftr-351	754	15	of	of	ADP
ftr-351	754	16	the	the	DET
ftr-351	754	17	method	method	NOUN
ftr-351	754	18	of	of	ADP
ftr-351	754	19	working	work	VERB
ftr-351	754	20	parties	party	NOUN
ftr-351	754	21	operating	operate	VERB
ftr-351	754	22	independently	independently	ADV
ftr-351	754	23	there	there	PRON
ftr-351	754	24	was	be	VERB
ftr-351	754	25	no	no	DET
ftr-351	754	26	thought	thought	NOUN
ftr-351	754	27	given	give	VERB
ftr-351	754	28	to	to	ADP
ftr-351	754	29	how	how	SCONJ
ftr-351	754	30	it	it	PRON
ftr-351	754	31	related	relate	VERB
ftr-351	754	32	to	to	ADP
ftr-351	754	33	the	the	DET
ftr-351	754	34	rest	rest	NOUN
ftr-351	754	35	of	of	ADP
ftr-351	754	36	the	the	DET
ftr-351	754	37	model	model	NOUN
ftr-351	754	38	,	,	PUNCT
ftr-351	754	39	such	such	ADJ
ftr-351	754	40	as	as	ADP
ftr-351	754	41	the	the	DET
ftr-351	754	42	suggestion	suggestion	NOUN
ftr-351	754	43	which	which	PRON
ftr-351	754	44	has	have	AUX
ftr-351	754	45	been	be	AUX
ftr-351	754	46	made	make	VERB
ftr-351	754	47	later	later	ADV
ftr-351	754	48	that	that	SCONJ
ftr-351	754	49	its	its	PRON
ftr-351	754	50	purpose	purpose	NOUN
ftr-351	754	51	was	be	AUX
ftr-351	754	52	that	that	PRON
ftr-351	754	53	double	double	ADJ
ftr-351	754	54	taxation	taxation	NOUN
ftr-351	754	55	relief	relief	NOUN
ftr-351	754	56	would	would	AUX
ftr-351	754	57	be	be	AUX
ftr-351	754	58	given	give	VERB
ftr-351	754	59	only	only	ADV
ftr-351	754	60	for	for	ADP
ftr-351	754	61	nondiscriminatory	nondiscriminatory	ADJ
ftr-351	754	62	taxes	taxis	NOUN
ftr-351	754	63	.	.	PUNCT
ftr-351	755	1	that	that	PRON
ftr-351	755	2	is	be	AUX
ftr-351	755	3	why	why	SCONJ
ftr-351	755	4	the	the	DET
ftr-351	755	5	non	non	ADJ
ftr-351	755	6	-	-	ADJ
ftr-351	755	7	discrimination	discrimination	ADJ
ftr-351	755	8	article	article	NOUN
ftr-351	755	9	is	be	AUX
ftr-351	755	10	,	,	PUNCT
ftr-351	755	11	as	as	SCONJ
ftr-351	755	12	mary	mary	PROPN
ftr-351	755	13	bennett	bennett	PROPN
ftr-351	755	14	has	have	AUX
ftr-351	755	15	said	say	VERB
ftr-351	755	16	,	,	PUNCT
ftr-351	755	17	"	"	PUNCT
ftr-351	755	18	a	a	DET
ftr-351	755	19	concept	concept	NOUN
ftr-351	755	20	in	in	ADP
ftr-351	755	21	search	search	NOUN
ftr-351	755	22	of	of	ADP
ftr-351	755	23	a	a	DET
ftr-351	755	24	principle	principle	NOUN
ftr-351	755	25	.	.	PUNCT
ftr-351	756	1	"s	"s	NOUN
ftr-351	756	2	178	178	NUM
ftr-351	756	3	.	.	PUNCT
ftr-351	757	1	non	non	ADJ
ftr-351	757	2	-	-	NOUN
ftr-351	757	3	discrimination	discrimination	NOUN
ftr-351	757	4	in	in	ADP
ftr-351	757	5	international	international	ADJ
ftr-351	757	6	tax	tax	NOUN
ftr-351	757	7	law	law	NOUN
ftr-351	757	8	:	:	PUNCT
ftr-351	757	9	a	a	DET
ftr-351	757	10	concept	concept	NOUN
ftr-351	757	11	in	in	ADP
ftr-351	757	12	search	search	NOUN
ftr-351	757	13	of	of	ADP
ftr-351	757	14	a	a	DET
ftr-351	757	15	principle	principle	NOUN
ftr-351	757	16	(	(	PUNCT
ftr-351	757	17	2005	2005	NUM
ftr-351	757	18	)	)	PUNCT
ftr-351	757	19	republished	republish	VERB
ftr-351	757	20	in	in	ADP
ftr-351	757	21	mason	mason	PROPN
ftr-351	757	22	,	,	PUNCT
ftr-351	757	23	ed	ed	NOUN
ftr-351	757	24	.	.	PROPN
ftr-351	757	25	,	,	PUNCT
ftr-351	757	26	the	the	DET
ftr-351	757	27	tillinghast	tillinghast	ADJ
ftr-351	757	28	lecture	lecture	NOUN
ftr-351	757	29	1996	1996	NUM
ftr-351	757	30	-	-	SYM
ftr-351	757	31	2005	2005	NUM
ftr-351	757	32	(	(	PUNCT
ftr-351	757	33	new	new	PROPN
ftr-351	757	34	york	york	PROPN
ftr-351	757	35	,	,	PUNCT
ftr-351	757	36	2007	2007	NUM
ftr-351	757	37	,	,	PUNCT
ftr-351	757	38	nyu	nyu	PROPN
ftr-351	757	39	school	school	NOUN
ftr-351	757	40	of	of	ADP
ftr-351	757	41	law	law	NOUN
ftr-351	757	42	)	)	PUNCT
ftr-351	758	1	p.	p.	NOUN
ftr-351	758	2	411	411	NUM
ftr-351	758	3	.	.	PUNCT
ftr-351	758	4	2009	2009	NUM
ftr-351	758	5	]	]	PUNCT
ftr-351	758	6	49	49	NUM