id	sid	tid	token	lemma	pos
ftr-372	1	1	microsoft	microsoft	PROPN
ftr-372	1	2	word	word	NOUN
ftr-372	1	3	first	first	ADV
ftr-372	1	4	5	5	NUM
ftr-372	1	5	pages-new.doc	pages-new.doc	PROPN
ftr-372	1	6	florida	florida	PROPN
ftr-372	1	7	tax	tax	NOUN
ftr-372	1	8	review	review	NOUN
ftr-372	1	9	volume	volume	NOUN
ftr-372	1	10	9	9	NUM
ftr-372	1	11	2009	2009	NUM
ftr-372	1	12	number	number	NOUN
ftr-372	1	13	5	5	NUM
ftr-372	1	14	497	497	NUM
ftr-372	1	15	allocating	allocate	VERB
ftr-372	1	16	business	business	NOUN
ftr-372	1	17	profits	profit	NOUN
ftr-372	1	18	for	for	ADP
ftr-372	1	19	tax	tax	NOUN
ftr-372	1	20	purposes	purpose	NOUN
ftr-372	1	21	:	:	PUNCT
ftr-372	1	22	a	a	DET
ftr-372	1	23	proposal	proposal	NOUN
ftr-372	1	24	to	to	PART
ftr-372	1	25	adopt	adopt	VERB
ftr-372	1	26	a	a	DET
ftr-372	1	27	formulary	formulary	ADJ
ftr-372	1	28	profit	profit	NOUN
ftr-372	1	29	split	split	VERB
ftr-372	1	30	by	by	ADP
ftr-372	1	31	reuven	reuven	VERB
ftr-372	1	32	s.	s.	PROPN
ftr-372	1	33	avi	avi	PROPN
ftr-372	1	34	-	-	PUNCT
ftr-372	1	35	yonah∗	yonah∗	NOUN
ftr-372	1	36	kimberly	kimberly	NOUN
ftr-372	1	37	a.	a.	PROPN
ftr-372	1	38	clausing∗∗	clausing∗∗	PROPN
ftr-372	1	39	michael	michael	PROPN
ftr-372	1	40	c.	c.	PROPN
ftr-372	1	41	durst∗∗∗	durst∗∗∗	PROPN
ftr-372	1	42	i.	i.	PROPN
ftr-372	1	43	introduction	introduction	NOUN
ftr-372	1	44	.......................................................................................	.......................................................................................	PUNCT
ftr-372	1	45	498	498	NUM
ftr-372	1	46	ii	ii	NOUN
ftr-372	1	47	.	.	PUNCT
ftr-372	2	1	the	the	DET
ftr-372	2	2	u.s	u.s	PROPN
ftr-372	2	3	.	.	PROPN
ftr-372	2	4	system	system	NOUN
ftr-372	2	5	of	of	ADP
ftr-372	2	6	corporate	corporate	ADJ
ftr-372	2	7	taxation	taxation	NOUN
ftr-372	2	8	....................................	....................................	PUNCT
ftr-372	3	1	499	499	NUM
ftr-372	3	2	a.	a.	NOUN
ftr-372	3	3	why	why	SCONJ
ftr-372	3	4	“	"	PUNCT
ftr-372	3	5	arm	arm	NOUN
ftr-372	3	6	’s	’s	PART
ftr-372	3	7	length	length	NOUN
ftr-372	3	8	”	"	PUNCT
ftr-372	3	9	prices	price	NOUN
ftr-372	3	10	do	do	AUX
ftr-372	3	11	not	not	PART
ftr-372	3	12	successfully	successfully	ADV
ftr-372	3	13	benchmark	benchmark	VERB
ftr-372	3	14	transactions	transaction	NOUN
ftr-372	3	15	within	within	ADP
ftr-372	3	16	multinational	multinational	ADJ
ftr-372	3	17	companies	company	NOUN
ftr-372	3	18	.....................................	.....................................	PUNCT
ftr-372	3	19	501	501	NUM
ftr-372	3	20	iii	iii	NOUN
ftr-372	3	21	.	.	PUNCT
ftr-372	4	1	a	a	DET
ftr-372	4	2	proposal	proposal	NOUN
ftr-372	4	3	to	to	PART
ftr-372	4	4	adopt	adopt	VERB
ftr-372	4	5	a	a	DET
ftr-372	4	6	formula	formula	NOUN
ftr-372	4	7	-	-	PUNCT
ftr-372	4	8	based	base	VERB
ftr-372	4	9	profit	profit	NOUN
ftr-372	4	10	split	split	NOUN
ftr-372	4	11	system	system	NOUN
ftr-372	4	12	of	of	ADP
ftr-372	4	13	apportionment	apportionment	NOUN
ftr-372	4	14	........................................................	........................................................	PUNCT
ftr-372	5	1	507	507	NUM
ftr-372	5	2	a.	a.	NOUN
ftr-372	5	3	how	how	SCONJ
ftr-372	5	4	would	would	AUX
ftr-372	5	5	a	a	DET
ftr-372	5	6	formulary	formulary	ADJ
ftr-372	5	7	profit	profit	NOUN
ftr-372	5	8	split	split	NOUN
ftr-372	5	9	work	work	NOUN
ftr-372	5	10	?	?	PUNCT
ftr-372	5	11	...........................	...........................	PUNCT
ftr-372	6	1	508	508	NUM
ftr-372	6	2	b.	b.	NOUN
ftr-372	6	3	five	five	NUM
ftr-372	6	4	key	key	ADJ
ftr-372	6	5	advantages	advantage	NOUN
ftr-372	6	6	to	to	ADP
ftr-372	6	7	a	a	DET
ftr-372	6	8	formula	formula	NOUN
ftr-372	6	9	-	-	PUNCT
ftr-372	6	10	based	base	VERB
ftr-372	6	11	profit	profit	NOUN
ftr-372	6	12	split	split	NOUN
ftr-372	6	13	............	............	PUNCT
ftr-372	6	14	510	510	NUM
ftr-372	6	15	iv	iv	NOUN
ftr-372	6	16	.	.	PUNCT
ftr-372	7	1	addressing	address	VERB
ftr-372	7	2	the	the	DET
ftr-372	7	3	downsides	downside	NOUN
ftr-372	7	4	of	of	ADP
ftr-372	7	5	formulary	formulary	ADJ
ftr-372	7	6	apportionment	apportionment	NOUN
ftr-372	7	7	:	:	PUNCT
ftr-372	7	8	a	a	DET
ftr-372	7	9	practical	practical	ADJ
ftr-372	7	10	statutory	statutory	ADJ
ftr-372	7	11	approach	approach	NOUN
ftr-372	7	12	....................................................	....................................................	PUNCT
ftr-372	8	1	516	516	NUM
ftr-372	8	2	a.	a.	NOUN
ftr-372	8	3	is	be	AUX
ftr-372	8	4	formulary	formulary	ADJ
ftr-372	8	5	apportionment	apportionment	NOUN
ftr-372	8	6	arbitrary	arbitrary	ADJ
ftr-372	8	7	?	?	PUNCT
ftr-372	8	8	........................................	........................................	PUNCT
ftr-372	9	1	516	516	NUM
ftr-372	9	2	b.	b.	NOUN
ftr-372	9	3	implementation	implementation	NOUN
ftr-372	9	4	...............................................................................	...............................................................................	PUNCT
ftr-372	10	1	517	517	NUM
ftr-372	10	2	1	1	NUM
ftr-372	10	3	.	.	PUNCT
ftr-372	10	4	statutory	statutory	ADJ
ftr-372	10	5	proposal	proposal	NOUN
ftr-372	10	6	..........................................................................	..........................................................................	PUNCT
ftr-372	11	1	517	517	NUM
ftr-372	11	2	2	2	NUM
ftr-372	11	3	.	.	PUNCT
ftr-372	11	4	interactions	interaction	NOUN
ftr-372	11	5	between	between	ADP
ftr-372	11	6	countries	country	NOUN
ftr-372	11	7	with	with	ADP
ftr-372	11	8	different	different	ADJ
ftr-372	11	9	tax	tax	NOUN
ftr-372	11	10	systems	system	NOUN
ftr-372	11	11	..........	..........	PUNCT
ftr-372	12	1	519	519	NUM
ftr-372	12	2	3	3	NUM
ftr-372	12	3	.	.	PUNCT
ftr-372	12	4	defining	define	VERB
ftr-372	12	5	the	the	DET
ftr-372	12	6	tax	tax	NOUN
ftr-372	12	7	base	base	NOUN
ftr-372	12	8	....................................................................	....................................................................	PUNCT
ftr-372	12	9	522	522	NUM
ftr-372	12	10	4	4	NUM
ftr-372	12	11	.	.	PUNCT
ftr-372	12	12	interaction	interaction	NOUN
ftr-372	12	13	with	with	ADP
ftr-372	12	14	tax	tax	NOUN
ftr-372	12	15	treaties	treaty	NOUN
ftr-372	12	16	.........................................................	.........................................................	PUNCT
ftr-372	12	17	523	523	NUM
ftr-372	12	18	c.	c.	NOUN
ftr-372	12	19	negative	negative	ADJ
ftr-372	12	20	effects	effect	NOUN
ftr-372	12	21	on	on	ADP
ftr-372	12	22	some	some	DET
ftr-372	12	23	corporate	corporate	ADJ
ftr-372	12	24	stakeholders	stakeholder	NOUN
ftr-372	12	25	........................	........................	PUNCT
ftr-372	13	1	524	524	NUM
ftr-372	13	2	v.	v.	ADP
ftr-372	13	3	conclusion	conclusion	NOUN
ftr-372	13	4	.........................................................................................	.........................................................................................	PUNCT
ftr-372	13	5	525	525	NUM
ftr-372	13	6	∗	∗	NOUN
ftr-372	13	7	irwin	irwin	PROPN
ftr-372	13	8	i.	i.	PROPN
ftr-372	13	9	cohn	cohn	PROPN
ftr-372	13	10	professor	professor	PROPN
ftr-372	13	11	of	of	ADP
ftr-372	13	12	law	law	NOUN
ftr-372	13	13	and	and	CCONJ
ftr-372	13	14	director	director	NOUN
ftr-372	13	15	,	,	PUNCT
ftr-372	13	16	international	international	ADJ
ftr-372	13	17	tax	tax	NOUN
ftr-372	13	18	llm	llm	PROPN
ftr-372	13	19	,	,	PUNCT
ftr-372	13	20	the	the	DET
ftr-372	13	21	university	university	NOUN
ftr-372	13	22	of	of	ADP
ftr-372	13	23	michigan	michigan	PROPN
ftr-372	13	24	.	.	PUNCT
ftr-372	14	1	*	*	PUNCT
ftr-372	14	2	*	*	PUNCT
ftr-372	14	3	thurmund	thurmund	PROPN
ftr-372	14	4	a.	a.	PROPN
ftr-372	14	5	miller	miller	PROPN
ftr-372	14	6	and	and	CCONJ
ftr-372	14	7	walter	walter	PROPN
ftr-372	14	8	mintz	mintz	PROPN
ftr-372	14	9	professor	professor	PROPN
ftr-372	14	10	of	of	ADP
ftr-372	14	11	economics	economic	NOUN
ftr-372	14	12	,	,	PUNCT
ftr-372	14	13	reed	reed	NOUN
ftr-372	14	14	college	college	PROPN
ftr-372	14	15	.	.	PUNCT
ftr-372	15	1	∗∗∗	∗∗∗	NUM
ftr-372	15	2	special	special	ADJ
ftr-372	15	3	counsel	counsel	NOUN
ftr-372	15	4	,	,	PUNCT
ftr-372	15	5	steptoe	steptoe	PROPN
ftr-372	15	6	&	&	CCONJ
ftr-372	15	7	johnson	johnson	PROPN
ftr-372	15	8	llp	llp	PROPN
ftr-372	15	9	,	,	PUNCT
ftr-372	15	10	and	and	CCONJ
ftr-372	15	11	former	former	ADJ
ftr-372	15	12	director	director	NOUN
ftr-372	15	13	,	,	PUNCT
ftr-372	15	14	advance	advance	NOUN
ftr-372	15	15	pricing	pricing	NOUN
ftr-372	15	16	agreements	agreement	NOUN
ftr-372	15	17	program	program	NOUN
ftr-372	15	18	,	,	PUNCT
ftr-372	15	19	irs	irs	PROPN
ftr-372	15	20	.	.	PUNCT
ftr-372	16	1	498	498	NUM
ftr-372	16	2	florida	florida	PROPN
ftr-372	16	3	tax	tax	NOUN
ftr-372	16	4	review	review	NOUN
ftr-372	16	5	[	[	X
ftr-372	16	6	vol	vol	NOUN
ftr-372	16	7	.	.	PUNCT
ftr-372	16	8	9:5	9:5	NUM
ftr-372	16	9	i.	i.	PROPN
ftr-372	16	10	introduction1	introduction1	PROPN
ftr-372	17	1	the	the	DET
ftr-372	17	2	current	current	ADJ
ftr-372	17	3	system	system	NOUN
ftr-372	17	4	of	of	ADP
ftr-372	17	5	taxing	tax	VERB
ftr-372	17	6	the	the	DET
ftr-372	17	7	income	income	NOUN
ftr-372	17	8	of	of	ADP
ftr-372	17	9	multinational	multinational	ADJ
ftr-372	17	10	firms	firm	NOUN
ftr-372	17	11	in	in	ADP
ftr-372	17	12	the	the	DET
ftr-372	17	13	united	united	PROPN
ftr-372	17	14	states	states	PROPN
ftr-372	17	15	is	be	AUX
ftr-372	17	16	flawed	flaw	VERB
ftr-372	17	17	across	across	ADP
ftr-372	17	18	multiple	multiple	ADJ
ftr-372	17	19	dimensions	dimension	NOUN
ftr-372	17	20	.	.	PUNCT
ftr-372	18	1	the	the	DET
ftr-372	18	2	system	system	NOUN
ftr-372	18	3	provides	provide	VERB
ftr-372	18	4	an	an	DET
ftr-372	18	5	artificial	artificial	ADJ
ftr-372	18	6	tax	tax	NOUN
ftr-372	18	7	incentive	incentive	NOUN
ftr-372	18	8	to	to	PART
ftr-372	18	9	earn	earn	VERB
ftr-372	18	10	income	income	NOUN
ftr-372	18	11	in	in	ADP
ftr-372	18	12	low	low	ADJ
ftr-372	18	13	-	-	PUNCT
ftr-372	18	14	tax	tax	NOUN
ftr-372	18	15	countries	country	NOUN
ftr-372	18	16	,	,	PUNCT
ftr-372	18	17	rewards	reward	VERB
ftr-372	18	18	aggressive	aggressive	ADJ
ftr-372	18	19	tax	tax	NOUN
ftr-372	18	20	planning	planning	NOUN
ftr-372	18	21	,	,	PUNCT
ftr-372	18	22	and	and	CCONJ
ftr-372	18	23	is	be	AUX
ftr-372	18	24	not	not	PART
ftr-372	18	25	compatible	compatible	ADJ
ftr-372	18	26	with	with	ADP
ftr-372	18	27	any	any	DET
ftr-372	18	28	common	common	ADJ
ftr-372	18	29	metrics	metric	NOUN
ftr-372	18	30	of	of	ADP
ftr-372	18	31	efficiency	efficiency	NOUN
ftr-372	18	32	.	.	PUNCT
ftr-372	19	1	the	the	DET
ftr-372	19	2	u.s	u.s	PROPN
ftr-372	19	3	.	.	PROPN
ftr-372	19	4	system	system	NOUN
ftr-372	19	5	is	be	AUX
ftr-372	19	6	also	also	ADV
ftr-372	19	7	notoriously	notoriously	ADV
ftr-372	19	8	complex	complex	ADJ
ftr-372	19	9	;	;	PUNCT
ftr-372	19	10	observers	observer	NOUN
ftr-372	19	11	are	be	AUX
ftr-372	19	12	nearly	nearly	ADV
ftr-372	19	13	unanimous	unanimous	ADJ
ftr-372	19	14	in	in	ADP
ftr-372	19	15	lamenting	lament	VERB
ftr-372	19	16	the	the	DET
ftr-372	19	17	heavy	heavy	ADJ
ftr-372	19	18	compliance	compliance	NOUN
ftr-372	19	19	burdens	burden	NOUN
ftr-372	19	20	and	and	CCONJ
ftr-372	19	21	the	the	DET
ftr-372	19	22	impracticality	impracticality	NOUN
ftr-372	19	23	of	of	ADP
ftr-372	19	24	coherent	coherent	ADJ
ftr-372	19	25	enforcement	enforcement	NOUN
ftr-372	19	26	.	.	PUNCT
ftr-372	20	1	further	far	ADV
ftr-372	20	2	,	,	PUNCT
ftr-372	20	3	despite	despite	SCONJ
ftr-372	20	4	a	a	DET
ftr-372	20	5	corporate	corporate	ADJ
ftr-372	20	6	tax	tax	NOUN
ftr-372	20	7	rate	rate	NOUN
ftr-372	20	8	one	one	NUM
ftr-372	20	9	standard	standard	ADJ
ftr-372	20	10	deviation	deviation	NOUN
ftr-372	20	11	above	above	ADP
ftr-372	20	12	that	that	PRON
ftr-372	20	13	of	of	ADP
ftr-372	20	14	other	other	ADJ
ftr-372	20	15	oecd	oecd	PROPN
ftr-372	20	16	countries	country	NOUN
ftr-372	20	17	,	,	PUNCT
ftr-372	20	18	the	the	DET
ftr-372	20	19	u.s	u.s	PROPN
ftr-372	20	20	.	.	PROPN
ftr-372	20	21	corporate	corporate	ADJ
ftr-372	20	22	tax	tax	NOUN
ftr-372	20	23	system	system	NOUN
ftr-372	20	24	raises	raise	VERB
ftr-372	20	25	relatively	relatively	ADV
ftr-372	20	26	little	little	ADJ
ftr-372	20	27	revenue	revenue	NOUN
ftr-372	20	28	,	,	PUNCT
ftr-372	20	29	due	due	ADJ
ftr-372	20	30	in	in	ADP
ftr-372	20	31	part	part	NOUN
ftr-372	20	32	to	to	ADP
ftr-372	20	33	the	the	DET
ftr-372	20	34	shifting	shifting	NOUN
ftr-372	20	35	of	of	ADP
ftr-372	20	36	income	income	NOUN
ftr-372	20	37	outside	outside	ADP
ftr-372	20	38	the	the	DET
ftr-372	20	39	u.s	u.s	PROPN
ftr-372	20	40	.	.	PROPN
ftr-372	20	41	tax	tax	NOUN
ftr-372	20	42	base	base	NOUN
ftr-372	20	43	.	.	PUNCT
ftr-372	21	1	in	in	ADP
ftr-372	21	2	this	this	DET
ftr-372	21	3	proposal	proposal	NOUN
ftr-372	21	4	,	,	PUNCT
ftr-372	21	5	we	we	PRON
ftr-372	21	6	advocate	advocate	VERB
ftr-372	21	7	moving	move	VERB
ftr-372	21	8	to	to	ADP
ftr-372	21	9	a	a	DET
ftr-372	21	10	system	system	NOUN
ftr-372	21	11	of	of	ADP
ftr-372	21	12	formulary	formulary	ADJ
ftr-372	21	13	apportionment	apportionment	NOUN
ftr-372	21	14	for	for	ADP
ftr-372	21	15	taxing	tax	VERB
ftr-372	21	16	the	the	DET
ftr-372	21	17	corporate	corporate	ADJ
ftr-372	21	18	income	income	NOUN
ftr-372	21	19	of	of	ADP
ftr-372	21	20	multinational	multinational	ADJ
ftr-372	21	21	firms	firm	NOUN
ftr-372	21	22	.	.	PUNCT
ftr-372	22	1	under	under	ADP
ftr-372	22	2	our	our	PRON
ftr-372	22	3	proposal	proposal	NOUN
ftr-372	22	4	,	,	PUNCT
ftr-372	22	5	the	the	DET
ftr-372	22	6	u.s	u.s	PROPN
ftr-372	22	7	.	.	PROPN
ftr-372	22	8	tax	tax	NOUN
ftr-372	22	9	base	base	NOUN
ftr-372	22	10	for	for	ADP
ftr-372	22	11	multinational	multinational	ADJ
ftr-372	22	12	corporations	corporation	NOUN
ftr-372	22	13	would	would	AUX
ftr-372	22	14	be	be	AUX
ftr-372	22	15	calculated	calculate	VERB
ftr-372	22	16	based	base	VERB
ftr-372	22	17	on	on	ADP
ftr-372	22	18	a	a	DET
ftr-372	22	19	fraction	fraction	NOUN
ftr-372	22	20	of	of	ADP
ftr-372	22	21	their	their	PRON
ftr-372	22	22	worldwide	worldwide	ADJ
ftr-372	22	23	incomes	income	NOUN
ftr-372	22	24	.	.	PUNCT
ftr-372	23	1	this	this	DET
ftr-372	23	2	fraction	fraction	NOUN
ftr-372	23	3	would	would	AUX
ftr-372	23	4	be	be	AUX
ftr-372	23	5	the	the	DET
ftr-372	23	6	sum	sum	NOUN
ftr-372	23	7	of	of	ADP
ftr-372	23	8	(	(	PUNCT
ftr-372	23	9	1	1	X
ftr-372	23	10	)	)	PUNCT
ftr-372	23	11	a	a	DET
ftr-372	23	12	fixed	fix	VERB
ftr-372	23	13	return	return	NOUN
ftr-372	23	14	on	on	ADP
ftr-372	23	15	their	their	PRON
ftr-372	23	16	expenses	expense	NOUN
ftr-372	23	17	in	in	ADP
ftr-372	23	18	the	the	DET
ftr-372	23	19	united	united	PROPN
ftr-372	23	20	states	states	PROPN
ftr-372	23	21	and	and	CCONJ
ftr-372	23	22	(	(	PUNCT
ftr-372	23	23	2	2	X
ftr-372	23	24	)	)	PUNCT
ftr-372	23	25	the	the	DET
ftr-372	23	26	share	share	NOUN
ftr-372	23	27	of	of	ADP
ftr-372	23	28	their	their	PRON
ftr-372	23	29	worldwide	worldwide	ADJ
ftr-372	23	30	sales	sale	NOUN
ftr-372	23	31	that	that	PRON
ftr-372	23	32	occur	occur	VERB
ftr-372	23	33	in	in	ADP
ftr-372	23	34	the	the	DET
ftr-372	23	35	united	united	PROPN
ftr-372	23	36	states	states	PROPN
ftr-372	23	37	.	.	PUNCT
ftr-372	24	1	this	this	DET
ftr-372	24	2	system	system	NOUN
ftr-372	24	3	is	be	AUX
ftr-372	24	4	similar	similar	ADJ
ftr-372	24	5	in	in	ADP
ftr-372	24	6	significant	significant	ADJ
ftr-372	24	7	respects	respect	NOUN
ftr-372	24	8	to	to	ADP
ftr-372	24	9	the	the	DET
ftr-372	24	10	current	current	ADJ
ftr-372	24	11	“	"	PUNCT
ftr-372	24	12	residual	residual	ADJ
ftr-372	24	13	profit	profit	NOUN
ftr-372	24	14	split	split	NOUN
ftr-372	24	15	”	"	PUNCT
ftr-372	24	16	method	method	NOUN
ftr-372	24	17	of	of	ADP
ftr-372	24	18	the	the	DET
ftr-372	24	19	u.s	u.s	PROPN
ftr-372	24	20	.	.	PROPN
ftr-372	24	21	transfer	transfer	NOUN
ftr-372	24	22	pricing	pricing	NOUN
ftr-372	24	23	regulations	regulation	NOUN
ftr-372	24	24	and	and	CCONJ
ftr-372	24	25	the	the	DET
ftr-372	24	26	oecd	oecd	PROPN
ftr-372	24	27	guidelines	guideline	NOUN
ftr-372	24	28	,	,	PUNCT
ftr-372	24	29	as	as	ADV
ftr-372	24	30	well	well	ADV
ftr-372	24	31	as	as	ADP
ftr-372	24	32	to	to	ADP
ftr-372	24	33	the	the	DET
ftr-372	24	34	current	current	ADJ
ftr-372	24	35	method	method	NOUN
ftr-372	24	36	that	that	PRON
ftr-372	24	37	u.s	u.s	PROPN
ftr-372	24	38	.	.	PROPN
ftr-372	24	39	states	states	PROPN
ftr-372	24	40	use	use	VERB
ftr-372	24	41	to	to	PART
ftr-372	24	42	allocate	allocate	VERB
ftr-372	24	43	national	national	ADJ
ftr-372	24	44	income	income	NOUN
ftr-372	24	45	across	across	ADP
ftr-372	24	46	states.2	states.2	ADP
ftr-372	24	47	the	the	DET
ftr-372	24	48	state	state	NOUN
ftr-372	24	49	system	system	NOUN
ftr-372	24	50	arose	arise	VERB
ftr-372	24	51	due	due	ADP
ftr-372	24	52	to	to	ADP
ftr-372	24	53	the	the	DET
ftr-372	24	54	widespread	widespread	ADJ
ftr-372	24	55	belief	belief	NOUN
ftr-372	24	56	that	that	SCONJ
ftr-372	24	57	it	it	PRON
ftr-372	24	58	was	be	AUX
ftr-372	24	59	impractical	impractical	ADJ
ftr-372	24	60	to	to	PART
ftr-372	24	61	account	account	VERB
ftr-372	24	62	separately	separately	ADV
ftr-372	24	63	for	for	ADP
ftr-372	24	64	the	the	DET
ftr-372	24	65	economic	economic	ADJ
ftr-372	24	66	activity	activity	NOUN
ftr-372	24	67	supposedly	supposedly	ADV
ftr-372	24	68	earned	earn	VERB
ftr-372	24	69	in	in	ADP
ftr-372	24	70	each	each	DET
ftr-372	24	71	state	state	NOUN
ftr-372	24	72	when	when	SCONJ
ftr-372	24	73	states	state	NOUN
ftr-372	24	74	are	be	AUX
ftr-372	24	75	highly	highly	ADV
ftr-372	24	76	integrated	integrate	VERB
ftr-372	24	77	economically	economically	ADV
ftr-372	24	78	.	.	PUNCT
ftr-372	25	1	similarly	similarly	ADV
ftr-372	25	2	,	,	PUNCT
ftr-372	25	3	in	in	ADP
ftr-372	25	4	an	an	DET
ftr-372	25	5	increasingly	increasingly	ADV
ftr-372	25	6	global	global	ADJ
ftr-372	25	7	world	world	NOUN
ftr-372	25	8	economy	economy	NOUN
ftr-372	25	9	,	,	PUNCT
ftr-372	25	10	it	it	PRON
ftr-372	25	11	is	be	AUX
ftr-372	25	12	difficult	difficult	ADJ
ftr-372	25	13	to	to	PART
ftr-372	25	14	assign	assign	VERB
ftr-372	25	15	profits	profit	NOUN
ftr-372	25	16	to	to	ADP
ftr-372	25	17	individual	individual	ADJ
ftr-372	25	18	countries	country	NOUN
ftr-372	25	19	,	,	PUNCT
ftr-372	25	20	and	and	CCONJ
ftr-372	25	21	attempts	attempt	VERB
ftr-372	25	22	to	to	PART
ftr-372	25	23	do	do	VERB
ftr-372	25	24	so	so	ADV
ftr-372	25	25	are	be	AUX
ftr-372	25	26	fraught	fraught	ADJ
ftr-372	25	27	with	with	ADP
ftr-372	25	28	opportunities	opportunity	NOUN
ftr-372	25	29	for	for	ADP
ftr-372	25	30	tax	tax	NOUN
ftr-372	25	31	avoidance	avoidance	NOUN
ftr-372	25	32	.	.	PUNCT
ftr-372	26	1	under	under	ADP
ftr-372	26	2	our	our	PRON
ftr-372	26	3	proposed	propose	VERB
ftr-372	26	4	apportionment	apportionment	NOUN
ftr-372	26	5	system	system	NOUN
ftr-372	26	6	,	,	PUNCT
ftr-372	26	7	firms	firm	NOUN
ftr-372	26	8	would	would	AUX
ftr-372	26	9	have	have	VERB
ftr-372	26	10	far	far	ADV
ftr-372	26	11	fewer	few	ADJ
ftr-372	26	12	incentives	incentive	NOUN
ftr-372	26	13	to	to	PART
ftr-372	26	14	shift	shift	VERB
ftr-372	26	15	income	income	NOUN
ftr-372	26	16	to	to	ADP
ftr-372	26	17	low	low	ADJ
ftr-372	26	18	-	-	PUNCT
ftr-372	26	19	tax	tax	NOUN
ftr-372	26	20	locations	location	NOUN
ftr-372	26	21	.	.	PUNCT
ftr-372	27	1	this	this	PRON
ftr-372	27	2	would	would	AUX
ftr-372	27	3	help	help	VERB
ftr-372	27	4	protect	protect	VERB
ftr-372	27	5	the	the	DET
ftr-372	27	6	u.s	u.s	PROPN
ftr-372	27	7	.	.	PROPN
ftr-372	27	8	tax	tax	NOUN
ftr-372	27	9	base	base	NOUN
ftr-372	27	10	while	while	SCONJ
ftr-372	27	11	reducing	reduce	VERB
ftr-372	27	12	the	the	DET
ftr-372	27	13	distortionary	distortionary	ADJ
ftr-372	27	14	features	feature	NOUN
ftr-372	27	15	of	of	ADP
ftr-372	27	16	the	the	DET
ftr-372	27	17	current	current	ADJ
ftr-372	27	18	tax	tax	NOUN
ftr-372	27	19	system	system	NOUN
ftr-372	27	20	.	.	PUNCT
ftr-372	28	1	in	in	ADP
ftr-372	28	2	addition	addition	NOUN
ftr-372	28	3	,	,	PUNCT
ftr-372	28	4	the	the	DET
ftr-372	28	5	complexity	complexity	NOUN
ftr-372	28	6	and	and	CCONJ
ftr-372	28	7	administrative	administrative	ADJ
ftr-372	28	8	burden	burden	NOUN
ftr-372	28	9	of	of	ADP
ftr-372	28	10	the	the	DET
ftr-372	28	11	system	system	NOUN
ftr-372	28	12	would	would	AUX
ftr-372	28	13	be	be	AUX
ftr-372	28	14	reduced	reduce	VERB
ftr-372	28	15	.	.	PUNCT
ftr-372	29	1	the	the	DET
ftr-372	29	2	proposed	propose	VERB
ftr-372	29	3	system	system	NOUN
ftr-372	29	4	would	would	AUX
ftr-372	29	5	be	be	AUX
ftr-372	29	6	both	both	ADV
ftr-372	29	7	better	well	ADJ
ftr-372	29	8	1	1	NUM
ftr-372	29	9	.	.	PUNCT
ftr-372	30	1	parts	part	NOUN
ftr-372	30	2	of	of	ADP
ftr-372	30	3	this	this	DET
ftr-372	30	4	paper	paper	NOUN
ftr-372	30	5	incorporate	incorporate	NOUN
ftr-372	30	6	reuven	reuven	VERB
ftr-372	30	7	avi	avi	PROPN
ftr-372	30	8	-	-	PUNCT
ftr-372	30	9	yonah	yonah	PROPN
ftr-372	30	10	and	and	CCONJ
ftr-372	30	11	kimberly	kimberly	ADV
ftr-372	30	12	clausing	clause	VERB
ftr-372	30	13	,	,	PUNCT
ftr-372	30	14	reforming	reform	VERB
ftr-372	30	15	corporate	corporate	ADJ
ftr-372	30	16	taxation	taxation	NOUN
ftr-372	30	17	in	in	ADP
ftr-372	30	18	a	a	DET
ftr-372	30	19	global	global	ADJ
ftr-372	30	20	economy	economy	NOUN
ftr-372	30	21	:	:	PUNCT
ftr-372	30	22	a	a	DET
ftr-372	30	23	proposal	proposal	NOUN
ftr-372	30	24	to	to	PART
ftr-372	30	25	adopt	adopt	VERB
ftr-372	30	26	formulary	formulary	ADJ
ftr-372	30	27	apportionment	apportionment	NOUN
ftr-372	30	28	,	,	PUNCT
ftr-372	30	29	in	in	ADP
ftr-372	30	30	path	path	NOUN
ftr-372	30	31	to	to	ADP
ftr-372	30	32	prosperity	prosperity	NOUN
ftr-372	30	33	:	:	PUNCT
ftr-372	30	34	hamilton	hamilton	PROPN
ftr-372	30	35	project	project	PROPN
ftr-372	30	36	ideas	idea	NOUN
ftr-372	30	37	on	on	ADP
ftr-372	30	38	income	income	NOUN
ftr-372	30	39	security	security	NOUN
ftr-372	30	40	,	,	PUNCT
ftr-372	30	41	education	education	NOUN
ftr-372	30	42	,	,	PUNCT
ftr-372	30	43	and	and	CCONJ
ftr-372	30	44	taxes	taxis	NOUN
ftr-372	30	45	,	,	PUNCT
ftr-372	30	46	furman	furman	NOUN
ftr-372	30	47	and	and	CCONJ
ftr-372	30	48	bordorff	bordorff	NOUN
ftr-372	30	49	,	,	PUNCT
ftr-372	30	50	eds	ed	NOUN
ftr-372	30	51	.	.	PUNCT
ftr-372	31	1	brookings	brookings	PROPN
ftr-372	31	2	institution	institution	NOUN
ftr-372	31	3	(	(	PUNCT
ftr-372	31	4	2008	2008	NUM
ftr-372	31	5	)	)	PUNCT
ftr-372	31	6	,	,	PUNCT
ftr-372	31	7	pp319	pp319	PROPN
ftr-372	31	8	-	-	PUNCT
ftr-372	31	9	44	44	NUM
ftr-372	31	10	;	;	PUNCT
ftr-372	31	11	also	also	ADV
ftr-372	31	12	in	in	ADP
ftr-372	31	13	2007	2007	NUM
ftr-372	31	14	tnt	tnt	PROPN
ftr-372	31	15	114	114	NUM
ftr-372	31	16	-	-	SYM
ftr-372	31	17	38	38	NUM
ftr-372	31	18	(	(	PUNCT
ftr-372	31	19	jun	jun	PROPN
ftr-372	31	20	.	.	PROPN
ftr-372	31	21	13	13	NUM
ftr-372	31	22	,	,	PUNCT
ftr-372	31	23	2007	2007	NUM
ftr-372	31	24	)	)	PUNCT
ftr-372	31	25	,	,	PUNCT
ftr-372	31	26	and	and	CCONJ
ftr-372	31	27	michael	michael	PROPN
ftr-372	31	28	durst	durst	PROPN
ftr-372	31	29	,	,	PUNCT
ftr-372	31	30	a	a	DET
ftr-372	31	31	statutory	statutory	ADJ
ftr-372	31	32	proposal	proposal	NOUN
ftr-372	31	33	for	for	ADP
ftr-372	31	34	u.s	u.s	PROPN
ftr-372	31	35	.	.	PROPN
ftr-372	31	36	transfer	transfer	NOUN
ftr-372	31	37	pricing	pricing	NOUN
ftr-372	31	38	reform	reform	NOUN
ftr-372	31	39	,	,	PUNCT
ftr-372	31	40	tax	tax	NOUN
ftr-372	31	41	notes	note	NOUN
ftr-372	31	42	int’l	int’l	NOUN
ftr-372	31	43	1041	1041	NUM
ftr-372	31	44	(	(	PUNCT
ftr-372	31	45	june	june	PROPN
ftr-372	31	46	4	4	NUM
ftr-372	31	47	,	,	PUNCT
ftr-372	31	48	2007	2007	NUM
ftr-372	31	49	)	)	PUNCT
ftr-372	31	50	.	.	PUNCT
ftr-372	32	1	the	the	DET
ftr-372	32	2	authors	author	NOUN
ftr-372	32	3	acknowledge	acknowledge	VERB
ftr-372	32	4	valuable	valuable	ADJ
ftr-372	32	5	feedback	feedback	NOUN
ftr-372	32	6	from	from	ADP
ftr-372	32	7	rosanne	rosanne	PROPN
ftr-372	32	8	altshuler	altshuler	PROPN
ftr-372	32	9	,	,	PUNCT
ftr-372	32	10	mihir	mihir	PROPN
ftr-372	32	11	desai	desai	PROPN
ftr-372	32	12	,	,	PUNCT
ftr-372	32	13	jon	jon	PROPN
ftr-372	32	14	talisman	talisman	PROPN
ftr-372	32	15	,	,	PUNCT
ftr-372	32	16	michael	michael	PROPN
ftr-372	32	17	knoll	knoll	PROPN
ftr-372	32	18	,	,	PUNCT
ftr-372	32	19	reed	reed	PROPN
ftr-372	32	20	shuldiner	shuldiner	PROPN
ftr-372	32	21	,	,	PUNCT
ftr-372	32	22	chris	chris	PROPN
ftr-372	32	23	sanchirico	sanchirico	PROPN
ftr-372	32	24	,	,	PUNCT
ftr-372	32	25	joann	joann	PROPN
ftr-372	32	26	weiner	weiner	NOUN
ftr-372	32	27	,	,	PUNCT
ftr-372	32	28	diane	diane	NOUN
ftr-372	32	29	ring	ring	NOUN
ftr-372	32	30	,	,	PUNCT
ftr-372	32	31	yariv	yariv	PROPN
ftr-372	32	32	brauner	brauner	NOUN
ftr-372	32	33	,	,	PUNCT
ftr-372	32	34	joseph	joseph	PROPN
ftr-372	32	35	guttentag	guttentag	PROPN
ftr-372	32	36	,	,	PUNCT
ftr-372	32	37	philip	philip	PROPN
ftr-372	32	38	west	west	PROPN
ftr-372	32	39	,	,	PUNCT
ftr-372	32	40	and	and	CCONJ
ftr-372	32	41	the	the	DET
ftr-372	32	42	hamilton	hamilton	PROPN
ftr-372	32	43	project	project	PROPN
ftr-372	32	44	staff	staff	NOUN
ftr-372	32	45	,	,	PUNCT
ftr-372	32	46	especially	especially	ADV
ftr-372	32	47	peter	peter	PROPN
ftr-372	32	48	orszag	orszag	PROPN
ftr-372	32	49	,	,	PUNCT
ftr-372	32	50	jason	jason	PROPN
ftr-372	32	51	bordoff	bordoff	PROPN
ftr-372	32	52	,	,	PUNCT
ftr-372	32	53	and	and	CCONJ
ftr-372	32	54	michael	michael	PROPN
ftr-372	32	55	deich	deich	PROPN
ftr-372	32	56	.	.	PUNCT
ftr-372	33	1	2	2	X
ftr-372	33	2	.	.	X
ftr-372	33	3	we	we	PRON
ftr-372	33	4	should	should	AUX
ftr-372	33	5	note	note	VERB
ftr-372	33	6	,	,	PUNCT
ftr-372	33	7	however	however	ADV
ftr-372	33	8	,	,	PUNCT
ftr-372	33	9	that	that	SCONJ
ftr-372	33	10	our	our	PRON
ftr-372	33	11	proposal	proposal	NOUN
ftr-372	33	12	is	be	AUX
ftr-372	33	13	significantly	significantly	ADV
ftr-372	33	14	different	different	ADJ
ftr-372	33	15	from	from	ADP
ftr-372	33	16	current	current	ADJ
ftr-372	33	17	state	state	NOUN
ftr-372	33	18	tax	tax	NOUN
ftr-372	33	19	law	law	NOUN
ftr-372	33	20	,	,	PUNCT
ftr-372	33	21	in	in	ADP
ftr-372	33	22	ways	way	NOUN
ftr-372	33	23	discussed	discuss	VERB
ftr-372	33	24	below	below	ADV
ftr-372	33	25	.	.	PUNCT
ftr-372	34	1	2009	2009	NUM
ftr-372	34	2	]	]	PUNCT
ftr-372	34	3	allocating	allocate	VERB
ftr-372	34	4	business	business	NOUN
ftr-372	34	5	profits	profit	NOUN
ftr-372	34	6	for	for	ADP
ftr-372	34	7	tax	tax	NOUN
ftr-372	34	8	purposes	purpose	NOUN
ftr-372	34	9	499	499	NUM
ftr-372	34	10	suited	suit	VERB
ftr-372	34	11	to	to	ADP
ftr-372	34	12	an	an	DET
ftr-372	34	13	integrated	integrated	ADJ
ftr-372	34	14	world	world	NOUN
ftr-372	34	15	economy	economy	NOUN
ftr-372	34	16	and	and	CCONJ
ftr-372	34	17	more	more	ADV
ftr-372	34	18	compatible	compatible	ADJ
ftr-372	34	19	with	with	ADP
ftr-372	34	20	the	the	DET
ftr-372	34	21	tax	tax	NOUN
ftr-372	34	22	policy	policy	NOUN
ftr-372	34	23	goals	goal	NOUN
ftr-372	34	24	of	of	ADP
ftr-372	34	25	efficiency	efficiency	NOUN
ftr-372	34	26	,	,	PUNCT
ftr-372	34	27	equity	equity	NOUN
ftr-372	34	28	,	,	PUNCT
ftr-372	34	29	and	and	CCONJ
ftr-372	34	30	simplicity	simplicity	NOUN
ftr-372	34	31	.	.	PUNCT
ftr-372	35	1	the	the	DET
ftr-372	35	2	following	follow	VERB
ftr-372	35	3	section	section	NOUN
ftr-372	35	4	will	will	AUX
ftr-372	35	5	discuss	discuss	VERB
ftr-372	35	6	the	the	DET
ftr-372	35	7	current	current	ADJ
ftr-372	35	8	u.s	u.s	PROPN
ftr-372	35	9	.	.	PROPN
ftr-372	35	10	system	system	NOUN
ftr-372	35	11	and	and	CCONJ
ftr-372	35	12	describe	describe	VERB
ftr-372	35	13	its	its	PRON
ftr-372	35	14	flaws	flaw	NOUN
ftr-372	35	15	.	.	PUNCT
ftr-372	36	1	section	section	NOUN
ftr-372	36	2	iii	iii	PROPN
ftr-372	36	3	will	will	AUX
ftr-372	36	4	describe	describe	VERB
ftr-372	36	5	our	our	PRON
ftr-372	36	6	proposed	propose	VERB
ftr-372	36	7	formulary	formulary	ADJ
ftr-372	36	8	apportionment	apportionment	NOUN
ftr-372	36	9	system	system	NOUN
ftr-372	36	10	,	,	PUNCT
ftr-372	36	11	discuss	discuss	VERB
ftr-372	36	12	its	its	PRON
ftr-372	36	13	advantages	advantage	NOUN
ftr-372	36	14	,	,	PUNCT
ftr-372	36	15	and	and	CCONJ
ftr-372	36	16	clarify	clarify	VERB
ftr-372	36	17	how	how	SCONJ
ftr-372	36	18	the	the	DET
ftr-372	36	19	proposal	proposal	NOUN
ftr-372	36	20	addresses	address	VERB
ftr-372	36	21	the	the	DET
ftr-372	36	22	flaws	flaw	NOUN
ftr-372	36	23	of	of	ADP
ftr-372	36	24	the	the	DET
ftr-372	36	25	current	current	ADJ
ftr-372	36	26	system	system	NOUN
ftr-372	36	27	.	.	PUNCT
ftr-372	37	1	section	section	NOUN
ftr-372	37	2	iv	iv	NUM
ftr-372	37	3	will	will	AUX
ftr-372	37	4	address	address	VERB
ftr-372	37	5	potential	potential	ADJ
ftr-372	37	6	hurdles	hurdle	NOUN
ftr-372	37	7	and	and	CCONJ
ftr-372	37	8	problems	problem	NOUN
ftr-372	37	9	associated	associate	VERB
ftr-372	37	10	with	with	ADP
ftr-372	37	11	formulary	formulary	ADJ
ftr-372	37	12	apportionment	apportionment	NOUN
ftr-372	37	13	,	,	PUNCT
ftr-372	37	14	including	include	VERB
ftr-372	37	15	implementation	implementation	NOUN
ftr-372	37	16	issues	issue	NOUN
ftr-372	37	17	.	.	PUNCT
ftr-372	38	1	section	section	NOUN
ftr-372	38	2	v	v	PROPN
ftr-372	38	3	will	will	AUX
ftr-372	38	4	conclude	conclude	VERB
ftr-372	38	5	,	,	PUNCT
ftr-372	38	6	briefly	briefly	ADV
ftr-372	38	7	contrasting	contrast	VERB
ftr-372	38	8	this	this	DET
ftr-372	38	9	proposal	proposal	NOUN
ftr-372	38	10	with	with	ADP
ftr-372	38	11	other	other	ADJ
ftr-372	38	12	reform	reform	NOUN
ftr-372	38	13	suggestions	suggestion	NOUN
ftr-372	38	14	.	.	PUNCT
ftr-372	39	1	ii	ii	X
ftr-372	39	2	.	.	PUNCT
ftr-372	40	1	the	the	DET
ftr-372	40	2	u.s	u.s	PROPN
ftr-372	40	3	.	.	PROPN
ftr-372	40	4	system	system	NOUN
ftr-372	40	5	of	of	ADP
ftr-372	40	6	corporate	corporate	ADJ
ftr-372	40	7	taxation	taxation	NOUN
ftr-372	40	8	under	under	ADP
ftr-372	40	9	the	the	DET
ftr-372	40	10	current	current	ADJ
ftr-372	40	11	tax	tax	NOUN
ftr-372	40	12	system	system	NOUN
ftr-372	40	13	,	,	PUNCT
ftr-372	40	14	multinational	multinational	ADJ
ftr-372	40	15	firms	firm	NOUN
ftr-372	40	16	(	(	PUNCT
ftr-372	40	17	both	both	CCONJ
ftr-372	40	18	resident	resident	ADJ
ftr-372	40	19	and	and	CCONJ
ftr-372	40	20	non	non	ADJ
ftr-372	40	21	-	-	ADJ
ftr-372	40	22	resident	resident	ADJ
ftr-372	40	23	)	)	PUNCT
ftr-372	40	24	pay	pay	VERB
ftr-372	40	25	tax	tax	NOUN
ftr-372	40	26	to	to	ADP
ftr-372	40	27	the	the	DET
ftr-372	40	28	u.s	u.s	PROPN
ftr-372	40	29	.	.	PROPN
ftr-372	40	30	government	government	NOUN
ftr-372	40	31	based	base	VERB
ftr-372	40	32	on	on	ADP
ftr-372	40	33	the	the	DET
ftr-372	40	34	income	income	NOUN
ftr-372	40	35	that	that	PRON
ftr-372	40	36	they	they	PRON
ftr-372	40	37	report	report	VERB
ftr-372	40	38	earning	earn	VERB
ftr-372	40	39	in	in	ADP
ftr-372	40	40	the	the	DET
ftr-372	40	41	united	united	PROPN
ftr-372	40	42	states	states	PROPN
ftr-372	40	43	.	.	PUNCT
ftr-372	41	1	as	as	SCONJ
ftr-372	41	2	is	be	AUX
ftr-372	41	3	typical	typical	ADJ
ftr-372	41	4	,	,	PUNCT
ftr-372	41	5	the	the	DET
ftr-372	41	6	united	united	PROPN
ftr-372	41	7	states	states	PROPN
ftr-372	41	8	employs	employ	VERB
ftr-372	41	9	a	a	DET
ftr-372	41	10	separate	separate	ADJ
ftr-372	41	11	accounting	accounting	NOUN
ftr-372	41	12	(	(	PUNCT
ftr-372	41	13	sa	sa	NOUN
ftr-372	41	14	)	)	PUNCT
ftr-372	41	15	system	system	NOUN
ftr-372	41	16	,	,	PUNCT
ftr-372	41	17	under	under	ADP
ftr-372	41	18	which	which	PRON
ftr-372	41	19	firms	firm	NOUN
ftr-372	41	20	account	account	VERB
ftr-372	41	21	for	for	ADP
ftr-372	41	22	income	income	NOUN
ftr-372	41	23	and	and	CCONJ
ftr-372	41	24	expenses	expense	NOUN
ftr-372	41	25	in	in	ADP
ftr-372	41	26	each	each	DET
ftr-372	41	27	country	country	NOUN
ftr-372	41	28	separately	separately	ADV
ftr-372	41	29	.	.	PUNCT
ftr-372	42	1	the	the	DET
ftr-372	42	2	current	current	ADJ
ftr-372	42	3	u.s	u.s	PROPN
ftr-372	42	4	.	.	PROPN
ftr-372	42	5	tax	tax	NOUN
ftr-372	42	6	rate	rate	NOUN
ftr-372	42	7	is	be	AUX
ftr-372	42	8	35	35	NUM
ftr-372	42	9	%	%	NOUN
ftr-372	42	10	.	.	PUNCT
ftr-372	43	1	figure	figure	NOUN
ftr-372	43	2	1a	1a	PROPN
ftr-372	43	3	shows	show	VERB
ftr-372	43	4	the	the	DET
ftr-372	43	5	evolution	evolution	NOUN
ftr-372	43	6	of	of	ADP
ftr-372	43	7	corporate	corporate	ADJ
ftr-372	43	8	tax	tax	NOUN
ftr-372	43	9	rates	rate	NOUN
ftr-372	43	10	for	for	ADP
ftr-372	43	11	oecd	oecd	PROPN
ftr-372	43	12	countries	country	NOUN
ftr-372	43	13	over	over	ADP
ftr-372	43	14	the	the	DET
ftr-372	43	15	past	past	ADJ
ftr-372	43	16	quarter	quarter	NOUN
ftr-372	43	17	century	century	NOUN
ftr-372	43	18	.	.	PUNCT
ftr-372	44	1	as	as	SCONJ
ftr-372	44	2	is	be	AUX
ftr-372	44	3	clear	clear	ADJ
ftr-372	44	4	from	from	ADP
ftr-372	44	5	this	this	DET
ftr-372	44	6	diagram	diagram	NOUN
ftr-372	44	7	,	,	PUNCT
ftr-372	44	8	the	the	DET
ftr-372	44	9	u.s	u.s	PROPN
ftr-372	44	10	.	.	PROPN
ftr-372	44	11	statutory	statutory	ADJ
ftr-372	44	12	corporate	corporate	ADJ
ftr-372	44	13	tax	tax	NOUN
ftr-372	44	14	rate	rate	NOUN
ftr-372	44	15	has	have	AUX
ftr-372	44	16	been	be	AUX
ftr-372	44	17	increasing	increase	VERB
ftr-372	44	18	relative	relative	ADJ
ftr-372	44	19	to	to	ADP
ftr-372	44	20	other	other	ADJ
ftr-372	44	21	oecd	oecd	PROPN
ftr-372	44	22	countries	country	NOUN
ftr-372	44	23	over	over	ADP
ftr-372	44	24	the	the	DET
ftr-372	44	25	previous	previous	ADJ
ftr-372	44	26	15	15	NUM
ftr-372	44	27	years	year	NOUN
ftr-372	44	28	,	,	PUNCT
ftr-372	44	29	and	and	CCONJ
ftr-372	44	30	it	it	PRON
ftr-372	44	31	is	be	AUX
ftr-372	44	32	now	now	ADV
ftr-372	44	33	one	one	NUM
ftr-372	44	34	standard	standard	ADJ
ftr-372	44	35	deviation	deviation	NOUN
ftr-372	44	36	higher	high	ADJ
ftr-372	44	37	than	than	ADP
ftr-372	44	38	the	the	DET
ftr-372	44	39	average	average	ADJ
ftr-372	44	40	oecd	oecd	PROPN
ftr-372	44	41	tax	tax	NOUN
ftr-372	44	42	rate.3	rate.3	PROPN
ftr-372	45	1	the	the	DET
ftr-372	45	2	u.s	u.s	PROPN
ftr-372	45	3	.	.	PROPN
ftr-372	45	4	government	government	NOUN
ftr-372	45	5	taxes	tax	VERB
ftr-372	45	6	u.s	u.s	PROPN
ftr-372	45	7	.	.	PROPN
ftr-372	45	8	multinational	multinational	ADJ
ftr-372	45	9	firms	firm	NOUN
ftr-372	45	10	on	on	ADP
ftr-372	45	11	a	a	DET
ftr-372	45	12	residence	residence	NOUN
ftr-372	45	13	basis	basis	NOUN
ftr-372	45	14	,	,	PUNCT
ftr-372	45	15	and	and	CCONJ
ftr-372	45	16	thus	thus	ADV
ftr-372	45	17	u.s	u.s	PROPN
ftr-372	45	18	.	.	PROPN
ftr-372	45	19	resident	resident	ADJ
ftr-372	45	20	firms	firm	NOUN
ftr-372	45	21	incur	incur	VERB
ftr-372	45	22	taxation	taxation	NOUN
ftr-372	45	23	on	on	ADP
ftr-372	45	24	income	income	NOUN
ftr-372	45	25	earned	earn	VERB
ftr-372	45	26	abroad	abroad	ADV
ftr-372	45	27	as	as	ADV
ftr-372	45	28	well	well	ADV
ftr-372	45	29	as	as	ADP
ftr-372	45	30	income	income	NOUN
ftr-372	45	31	earned	earn	VERB
ftr-372	45	32	in	in	ADP
ftr-372	45	33	the	the	DET
ftr-372	45	34	united	united	PROPN
ftr-372	45	35	states	states	PROPN
ftr-372	45	36	.	.	PUNCT
ftr-372	46	1	u.s	u.s	PROPN
ftr-372	46	2	.	.	PROPN
ftr-372	46	3	taxation	taxation	NOUN
ftr-372	46	4	is	be	AUX
ftr-372	46	5	imposed	impose	VERB
ftr-372	46	6	only	only	ADV
ftr-372	46	7	when	when	SCONJ
ftr-372	46	8	income	income	NOUN
ftr-372	46	9	is	be	AUX
ftr-372	46	10	repatriated	repatriate	VERB
ftr-372	46	11	by	by	ADP
ftr-372	46	12	a	a	DET
ftr-372	46	13	foreign	foreign	ADJ
ftr-372	46	14	subsidiary	subsidiary	NOUN
ftr-372	46	15	to	to	ADP
ftr-372	46	16	the	the	DET
ftr-372	46	17	u.s	u.s	PROPN
ftr-372	46	18	.	.	PROPN
ftr-372	46	19	parent	parent	NOUN
ftr-372	46	20	via	via	ADP
ftr-372	46	21	a	a	DET
ftr-372	46	22	dividend.4	dividend.4	NOUN
ftr-372	46	23	thus	thus	ADV
ftr-372	46	24	,	,	PUNCT
ftr-372	46	25	a	a	DET
ftr-372	46	26	subsidiary	subsidiary	NOUN
ftr-372	46	27	’s	’s	PART
ftr-372	46	28	income	income	NOUN
ftr-372	46	29	can	can	AUX
ftr-372	46	30	grow	grow	VERB
ftr-372	46	31	free	free	ADJ
ftr-372	46	32	of	of	ADP
ftr-372	46	33	u.s	u.s	PROPN
ftr-372	46	34	.	.	PROPN
ftr-372	46	35	tax	tax	NOUN
ftr-372	46	36	prior	prior	ADV
ftr-372	46	37	to	to	ADP
ftr-372	46	38	repatriation	repatriation	NOUN
ftr-372	46	39	,	,	PUNCT
ftr-372	46	40	a	a	DET
ftr-372	46	41	process	process	NOUN
ftr-372	46	42	known	know	VERB
ftr-372	46	43	as	as	ADP
ftr-372	46	44	deferral	deferral	ADJ
ftr-372	46	45	.	.	PUNCT
ftr-372	47	1	deferral	deferral	NOUN
ftr-372	47	2	provides	provide	VERB
ftr-372	47	3	strong	strong	ADJ
ftr-372	47	4	incentives	incentive	NOUN
ftr-372	47	5	to	to	PART
ftr-372	47	6	earn	earn	VERB
ftr-372	47	7	income	income	NOUN
ftr-372	47	8	in	in	ADP
ftr-372	47	9	low	low	ADJ
ftr-372	47	10	-	-	PUNCT
ftr-372	47	11	tax	tax	NOUN
ftr-372	47	12	countries	country	NOUN
ftr-372	47	13	.	.	PUNCT
ftr-372	48	1	as	as	ADP
ftr-372	48	2	an	an	DET
ftr-372	48	3	example	example	NOUN
ftr-372	48	4	,	,	PUNCT
ftr-372	48	5	consider	consider	VERB
ftr-372	48	6	a	a	DET
ftr-372	48	7	u.s	u.s	PROPN
ftr-372	48	8	.	.	PROPN
ftr-372	48	9	based	base	VERB
ftr-372	48	10	multinational	multinational	ADJ
ftr-372	48	11	firm	firm	NOUN
ftr-372	48	12	that	that	PRON
ftr-372	48	13	operates	operate	VERB
ftr-372	48	14	a	a	DET
ftr-372	48	15	subsidiary	subsidiary	NOUN
ftr-372	48	16	in	in	ADP
ftr-372	48	17	ireland	ireland	PROPN
ftr-372	48	18	.	.	PUNCT
ftr-372	49	1	assume	assume	VERB
ftr-372	49	2	that	that	SCONJ
ftr-372	49	3	the	the	DET
ftr-372	49	4	u.s	u.s	PROPN
ftr-372	49	5	.	.	PROPN
ftr-372	49	6	corporate	corporate	ADJ
ftr-372	49	7	income	income	NOUN
ftr-372	49	8	tax	tax	NOUN
ftr-372	49	9	rate	rate	NOUN
ftr-372	49	10	is	be	AUX
ftr-372	49	11	35	35	NUM
ftr-372	49	12	%	%	NOUN
ftr-372	49	13	while	while	SCONJ
ftr-372	49	14	the	the	DET
ftr-372	49	15	irish	irish	ADJ
ftr-372	49	16	corporate	corporate	ADJ
ftr-372	49	17	income	income	NOUN
ftr-372	49	18	tax	tax	NOUN
ftr-372	49	19	rate	rate	NOUN
ftr-372	49	20	is	be	AUX
ftr-372	49	21	12.5	12.5	NUM
ftr-372	49	22	%	%	NOUN
ftr-372	49	23	.	.	PUNCT
ftr-372	50	1	the	the	DET
ftr-372	50	2	irish	irish	PROPN
ftr-372	50	3	subsidiary	subsidiary	NOUN
ftr-372	50	4	earns	earn	VERB
ftr-372	50	5	€	€	SYM
ftr-372	50	6	800	800	NUM
ftr-372	50	7	and	and	CCONJ
ftr-372	50	8	decides	decide	VERB
ftr-372	50	9	to	to	PART
ftr-372	50	10	repatriate	repatriate	VERB
ftr-372	50	11	€	€	SYM
ftr-372	50	12	70	70	NUM
ftr-372	50	13	of	of	ADP
ftr-372	50	14	the	the	DET
ftr-372	50	15	profits	profit	NOUN
ftr-372	50	16	to	to	ADP
ftr-372	50	17	the	the	DET
ftr-372	50	18	united	united	PROPN
ftr-372	50	19	states	states	PROPN
ftr-372	50	20	.	.	PUNCT
ftr-372	51	1	(	(	PUNCT
ftr-372	51	2	assume	assume	VERB
ftr-372	51	3	,	,	PUNCT
ftr-372	51	4	for	for	ADP
ftr-372	51	5	ease	ease	NOUN
ftr-372	51	6	of	of	ADP
ftr-372	51	7	computation	computation	NOUN
ftr-372	51	8	only	only	ADV
ftr-372	51	9	,	,	PUNCT
ftr-372	51	10	a	a	DET
ftr-372	51	11	1:1	1:1	NUM
ftr-372	51	12	exchange	exchange	NOUN
ftr-372	51	13	rate	rate	NOUN
ftr-372	51	14	.	.	PUNCT
ftr-372	51	15	)	)	PUNCT
ftr-372	52	1	first	first	ADV
ftr-372	52	2	,	,	PUNCT
ftr-372	52	3	the	the	DET
ftr-372	52	4	irish	irish	ADJ
ftr-372	52	5	affiliate	affiliate	NOUN
ftr-372	52	6	pays	pay	VERB
ftr-372	52	7	€	€	SYM
ftr-372	52	8	100	100	NUM
ftr-372	52	9	to	to	ADP
ftr-372	52	10	the	the	DET
ftr-372	52	11	irish	irish	ADJ
ftr-372	52	12	government	government	NOUN
ftr-372	52	13	on	on	ADP
ftr-372	52	14	profits	profit	NOUN
ftr-372	52	15	of	of	ADP
ftr-372	52	16	€	€	SYM
ftr-372	52	17	800	800	NUM
ftr-372	52	18	.	.	PUNCT
ftr-372	53	1	3	3	X
ftr-372	53	2	.	.	PUNCT
ftr-372	54	1	the	the	DET
ftr-372	54	2	trends	trend	NOUN
ftr-372	54	3	for	for	ADP
ftr-372	54	4	average	average	ADJ
ftr-372	54	5	effective	effective	ADJ
ftr-372	54	6	tax	tax	NOUN
ftr-372	54	7	rates	rate	NOUN
ftr-372	54	8	are	be	AUX
ftr-372	54	9	similar	similar	ADJ
ftr-372	54	10	.	.	PUNCT
ftr-372	55	1	see	see	VERB
ftr-372	55	2	figure	figure	NOUN
ftr-372	55	3	1	1	NUM
ftr-372	55	4	,	,	PUNCT
ftr-372	55	5	panel	panel	NOUN
ftr-372	55	6	b.	b.	PROPN
ftr-372	55	7	4	4	X
ftr-372	55	8	.	.	PUNCT
ftr-372	56	1	the	the	DET
ftr-372	56	2	subpart	subpart	NOUN
ftr-372	56	3	f	f	PROPN
ftr-372	56	4	provisions	provision	NOUN
ftr-372	56	5	of	of	ADP
ftr-372	56	6	u.s	u.s	PROPN
ftr-372	56	7	.	.	PROPN
ftr-372	56	8	tax	tax	NOUN
ftr-372	56	9	law	law	NOUN
ftr-372	56	10	prevent	prevent	VERB
ftr-372	56	11	some	some	DET
ftr-372	56	12	firms	firm	NOUN
ftr-372	56	13	from	from	ADP
ftr-372	56	14	taking	take	VERB
ftr-372	56	15	full	full	ADJ
ftr-372	56	16	advantage	advantage	NOUN
ftr-372	56	17	of	of	ADP
ftr-372	56	18	deferral	deferral	NOUN
ftr-372	56	19	.	.	PUNCT
ftr-372	57	1	under	under	ADP
ftr-372	57	2	subpart	subpart	PROPN
ftr-372	57	3	f	f	PROPN
ftr-372	57	4	,	,	PUNCT
ftr-372	57	5	certain	certain	ADJ
ftr-372	57	6	foreign	foreign	ADJ
ftr-372	57	7	income	income	NOUN
ftr-372	57	8	of	of	ADP
ftr-372	57	9	controlled	control	VERB
ftr-372	57	10	foreign	foreign	ADJ
ftr-372	57	11	corporations	corporation	NOUN
ftr-372	57	12	is	be	AUX
ftr-372	57	13	subject	subject	ADJ
ftr-372	57	14	to	to	ADP
ftr-372	57	15	immediate	immediate	ADJ
ftr-372	57	16	taxation	taxation	NOUN
ftr-372	57	17	.	.	PUNCT
ftr-372	58	1	this	this	PRON
ftr-372	58	2	includes	include	VERB
ftr-372	58	3	income	income	NOUN
ftr-372	58	4	from	from	ADP
ftr-372	58	5	passive	passive	ADJ
ftr-372	58	6	investments	investment	NOUN
ftr-372	58	7	.	.	PUNCT
ftr-372	59	1	the	the	DET
ftr-372	59	2	subpart	subpart	NOUN
ftr-372	59	3	f	f	PROPN
ftr-372	59	4	rules	rule	NOUN
ftr-372	59	5	,	,	PUNCT
ftr-372	59	6	however	however	ADV
ftr-372	59	7	,	,	PUNCT
ftr-372	59	8	do	do	AUX
ftr-372	59	9	not	not	PART
ftr-372	59	10	seek	seek	VERB
ftr-372	59	11	even	even	ADV
ftr-372	59	12	to	to	PART
ftr-372	59	13	approach	approach	VERB
ftr-372	59	14	the	the	DET
ftr-372	59	15	goal	goal	NOUN
ftr-372	59	16	of	of	ADP
ftr-372	59	17	eliminating	eliminate	VERB
ftr-372	59	18	the	the	DET
ftr-372	59	19	shifting	shifting	NOUN
ftr-372	59	20	of	of	ADP
ftr-372	59	21	income	income	NOUN
ftr-372	59	22	overseas	overseas	ADV
ftr-372	59	23	,	,	PUNCT
ftr-372	59	24	and	and	CCONJ
ftr-372	59	25	in	in	ADP
ftr-372	59	26	fact	fact	NOUN
ftr-372	59	27	they	they	PRON
ftr-372	59	28	permit	permit	VERB
ftr-372	59	29	massive	massive	ADJ
ftr-372	59	30	levels	level	NOUN
ftr-372	59	31	of	of	ADP
ftr-372	59	32	such	such	ADJ
ftr-372	59	33	shifting	shifting	NOUN
ftr-372	59	34	.	.	PUNCT
ftr-372	60	1	500	500	NUM
ftr-372	60	2	florida	florida	PROPN
ftr-372	60	3	tax	tax	NOUN
ftr-372	60	4	review	review	NOUN
ftr-372	60	5	[	[	X
ftr-372	60	6	vol	vol	NOUN
ftr-372	60	7	.	.	NOUN
ftr-372	60	8	9:5	9:5	NUM
ftr-372	60	9	it	it	PRON
ftr-372	60	10	then	then	ADV
ftr-372	60	11	repatriates	repatriate	VERB
ftr-372	60	12	$	$	SYM
ftr-372	60	13	70	70	NUM
ftr-372	60	14	to	to	ADP
ftr-372	60	15	the	the	DET
ftr-372	60	16	united	united	PROPN
ftr-372	60	17	states	states	PROPN
ftr-372	60	18	,	,	PUNCT
ftr-372	60	19	using	use	VERB
ftr-372	60	20	the	the	DET
ftr-372	60	21	remaining	remain	VERB
ftr-372	60	22	profit	profit	NOUN
ftr-372	60	23	(	(	PUNCT
ftr-372	60	24	€	€	SYM
ftr-372	60	25	630	630	NUM
ftr-372	60	26	)	)	PUNCT
ftr-372	60	27	to	to	PART
ftr-372	60	28	reinvest	reinvest	VERB
ftr-372	60	29	in	in	ADP
ftr-372	60	30	its	its	PRON
ftr-372	60	31	irish	irish	ADJ
ftr-372	60	32	operations	operation	NOUN
ftr-372	60	33	.	.	PUNCT
ftr-372	61	1	the	the	DET
ftr-372	61	2	firm	firm	NOUN
ftr-372	61	3	must	must	AUX
ftr-372	61	4	pay	pay	VERB
ftr-372	61	5	u.s	u.s	PROPN
ftr-372	61	6	.	.	PROPN
ftr-372	61	7	tax	tax	NOUN
ftr-372	61	8	on	on	ADP
ftr-372	61	9	the	the	DET
ftr-372	61	10	repatriated	repatriate	VERB
ftr-372	61	11	income	income	NOUN
ftr-372	61	12	,	,	PUNCT
ftr-372	61	13	but	but	CCONJ
ftr-372	61	14	it	it	PRON
ftr-372	61	15	is	be	AUX
ftr-372	61	16	generally	generally	ADV
ftr-372	61	17	eligible	eligible	ADJ
ftr-372	61	18	for	for	ADP
ftr-372	61	19	a	a	DET
ftr-372	61	20	tax	tax	NOUN
ftr-372	61	21	credit	credit	NOUN
ftr-372	61	22	of	of	ADP
ftr-372	61	23	$	$	SYM
ftr-372	61	24	100	100	NUM
ftr-372	61	25	(	(	PUNCT
ftr-372	61	26	taxes	taxis	NOUN
ftr-372	61	27	paid	pay	VERB
ftr-372	61	28	)	)	PUNCT
ftr-372	61	29	times	time	NOUN
ftr-372	61	30	70/700	70/700	NUM
ftr-372	61	31	(	(	PUNCT
ftr-372	61	32	the	the	DET
ftr-372	61	33	ratio	ratio	NOUN
ftr-372	61	34	of	of	ADP
ftr-372	61	35	dividends	dividend	NOUN
ftr-372	61	36	to	to	ADP
ftr-372	61	37	after	after	ADP
ftr-372	61	38	-	-	PUNCT
ftr-372	61	39	tax	tax	NOUN
ftr-372	61	40	profits	profit	NOUN
ftr-372	61	41	)	)	PUNCT
ftr-372	61	42	,	,	PUNCT
ftr-372	61	43	or	or	CCONJ
ftr-372	61	44	$	$	SYM
ftr-372	61	45	10.5	10.5	NUM
ftr-372	61	46	owing	owe	VERB
ftr-372	61	47	to	to	ADP
ftr-372	61	48	deferral	deferral	ADJ
ftr-372	61	49	,	,	PUNCT
ftr-372	61	50	the	the	DET
ftr-372	61	51	remaining	remain	VERB
ftr-372	61	52	profits	profit	NOUN
ftr-372	61	53	(	(	PUNCT
ftr-372	61	54	€	€	SYM
ftr-372	61	55	630	630	NUM
ftr-372	61	56	)	)	PUNCT
ftr-372	61	57	can	can	AUX
ftr-372	61	58	grow	grow	VERB
ftr-372	61	59	abroad	abroad	ADV
ftr-372	61	60	tax	tax	NOUN
ftr-372	61	61	-	-	PUNCT
ftr-372	61	62	free	free	ADJ
ftr-372	61	63	prior	prior	ADV
ftr-372	61	64	to	to	ADP
ftr-372	61	65	repatriation	repatriation	NOUN
ftr-372	61	66	.	.	PUNCT
ftr-372	62	1	this	this	DET
ftr-372	62	2	system	system	NOUN
ftr-372	62	3	creates	create	VERB
ftr-372	62	4	a	a	DET
ftr-372	62	5	clear	clear	ADJ
ftr-372	62	6	incentive	incentive	NOUN
ftr-372	62	7	to	to	PART
ftr-372	62	8	earn	earn	VERB
ftr-372	62	9	profits	profit	NOUN
ftr-372	62	10	in	in	ADP
ftr-372	62	11	low	low	ADJ
ftr-372	62	12	-	-	PUNCT
ftr-372	62	13	tax	tax	NOUN
ftr-372	62	14	countries	country	NOUN
ftr-372	62	15	.	.	PUNCT
ftr-372	63	1	firms	firm	NOUN
ftr-372	63	2	may	may	AUX
ftr-372	63	3	respond	respond	VERB
ftr-372	63	4	by	by	ADP
ftr-372	63	5	locating	locate	VERB
ftr-372	63	6	real	real	ADJ
ftr-372	63	7	activities	activity	NOUN
ftr-372	63	8	(	(	PUNCT
ftr-372	63	9	jobs	job	NOUN
ftr-372	63	10	,	,	PUNCT
ftr-372	63	11	assets	asset	NOUN
ftr-372	63	12	,	,	PUNCT
ftr-372	63	13	production	production	NOUN
ftr-372	63	14	)	)	PUNCT
ftr-372	63	15	in	in	ADP
ftr-372	63	16	low	low	ADJ
ftr-372	63	17	-	-	PUNCT
ftr-372	63	18	tax	tax	NOUN
ftr-372	63	19	countries	country	NOUN
ftr-372	63	20	.	.	PUNCT
ftr-372	64	1	in	in	ADP
ftr-372	64	2	addition	addition	NOUN
ftr-372	64	3	,	,	PUNCT
ftr-372	64	4	firms	firm	NOUN
ftr-372	64	5	respond	respond	VERB
ftr-372	64	6	with	with	ADP
ftr-372	64	7	various	various	ADJ
ftr-372	64	8	legal	legal	ADJ
ftr-372	64	9	and	and	CCONJ
ftr-372	64	10	accounting	accounting	NOUN
ftr-372	64	11	techniques	technique	NOUN
ftr-372	64	12	to	to	PART
ftr-372	64	13	shift	shift	VERB
ftr-372	64	14	profits	profit	NOUN
ftr-372	64	15	to	to	ADP
ftr-372	64	16	low	low	ADJ
ftr-372	64	17	-	-	PUNCT
ftr-372	64	18	tax	tax	NOUN
ftr-372	64	19	locations	location	NOUN
ftr-372	64	20	,	,	PUNCT
ftr-372	64	21	disproportionately	disproportionately	ADV
ftr-372	64	22	to	to	ADP
ftr-372	64	23	the	the	DET
ftr-372	64	24	scale	scale	NOUN
ftr-372	64	25	of	of	ADP
ftr-372	64	26	business	business	NOUN
ftr-372	64	27	activities	activity	NOUN
ftr-372	64	28	in	in	ADP
ftr-372	64	29	such	such	ADJ
ftr-372	64	30	locations	location	NOUN
ftr-372	64	31	.	.	PUNCT
ftr-372	65	1	there	there	PRON
ftr-372	65	2	are	be	VERB
ftr-372	65	3	multiple	multiple	ADJ
ftr-372	65	4	such	such	ADJ
ftr-372	65	5	ways	way	NOUN
ftr-372	65	6	to	to	PART
ftr-372	65	7	shift	shift	VERB
ftr-372	65	8	income	income	NOUN
ftr-372	65	9	to	to	ADP
ftr-372	65	10	subsidiaries	subsidiary	NOUN
ftr-372	65	11	in	in	ADP
ftr-372	65	12	low	low	ADJ
ftr-372	65	13	-	-	PUNCT
ftr-372	65	14	tax	tax	NOUN
ftr-372	65	15	countries	country	NOUN
ftr-372	65	16	.	.	PUNCT
ftr-372	66	1	for	for	ADP
ftr-372	66	2	example	example	NOUN
ftr-372	66	3	,	,	PUNCT
ftr-372	66	4	it	it	PRON
ftr-372	66	5	may	may	AUX
ftr-372	66	6	be	be	AUX
ftr-372	66	7	advantageous	advantageous	ADJ
ftr-372	66	8	for	for	SCONJ
ftr-372	66	9	multinational	multinational	ADJ
ftr-372	66	10	firms	firm	NOUN
ftr-372	66	11	to	to	PART
ftr-372	66	12	alter	alter	VERB
ftr-372	66	13	the	the	DET
ftr-372	66	14	debt	debt	NOUN
ftr-372	66	15	/	/	SYM
ftr-372	66	16	equity	equity	NOUN
ftr-372	66	17	ratios	ratio	NOUN
ftr-372	66	18	of	of	ADP
ftr-372	66	19	affiliated	affiliated	ADJ
ftr-372	66	20	firms	firm	NOUN
ftr-372	66	21	in	in	ADP
ftr-372	66	22	high	high	ADJ
ftr-372	66	23	and	and	CCONJ
ftr-372	66	24	low	low	ADJ
ftr-372	66	25	-	-	PUNCT
ftr-372	66	26	tax	tax	NOUN
ftr-372	66	27	countries	country	NOUN
ftr-372	66	28	in	in	ADP
ftr-372	66	29	order	order	NOUN
ftr-372	66	30	to	to	PART
ftr-372	66	31	maximize	maximize	VERB
ftr-372	66	32	interest	interest	NOUN
ftr-372	66	33	deductions	deduction	NOUN
ftr-372	66	34	in	in	ADP
ftr-372	66	35	high	high	ADJ
ftr-372	66	36	-	-	PUNCT
ftr-372	66	37	tax	tax	NOUN
ftr-372	66	38	countries	country	NOUN
ftr-372	66	39	and	and	CCONJ
ftr-372	66	40	taxable	taxable	ADJ
ftr-372	66	41	profits	profit	NOUN
ftr-372	66	42	in	in	ADP
ftr-372	66	43	low	low	ADJ
ftr-372	66	44	-	-	PUNCT
ftr-372	66	45	tax	tax	NOUN
ftr-372	66	46	countries	country	NOUN
ftr-372	66	47	.	.	PUNCT
ftr-372	67	1	further	far	ADV
ftr-372	67	2	,	,	PUNCT
ftr-372	67	3	multinational	multinational	ADJ
ftr-372	67	4	firms	firm	NOUN
ftr-372	67	5	have	have	VERB
ftr-372	67	6	an	an	DET
ftr-372	67	7	incentive	incentive	NOUN
ftr-372	67	8	to	to	PART
ftr-372	67	9	distort	distort	VERB
ftr-372	67	10	the	the	DET
ftr-372	67	11	prices	price	NOUN
ftr-372	67	12	on	on	ADP
ftr-372	67	13	intrafirm	intrafirm	ADJ
ftr-372	67	14	transactions	transaction	NOUN
ftr-372	67	15	in	in	ADP
ftr-372	67	16	order	order	NOUN
ftr-372	67	17	to	to	PART
ftr-372	67	18	shift	shift	VERB
ftr-372	67	19	income	income	NOUN
ftr-372	67	20	to	to	ADP
ftr-372	67	21	low	low	ADJ
ftr-372	67	22	-	-	PUNCT
ftr-372	67	23	tax	tax	NOUN
ftr-372	67	24	locations	location	NOUN
ftr-372	67	25	.	.	PUNCT
ftr-372	68	1	for	for	ADP
ftr-372	68	2	example	example	NOUN
ftr-372	68	3	,	,	PUNCT
ftr-372	68	4	firms	firm	NOUN
ftr-372	68	5	can	can	AUX
ftr-372	68	6	follow	follow	VERB
ftr-372	68	7	a	a	DET
ftr-372	68	8	strategy	strategy	NOUN
ftr-372	68	9	of	of	ADP
ftr-372	68	10	under(over-	under(over-	NOUN
ftr-372	68	11	)	)	PUNCT
ftr-372	68	12	pricing	pricing	NOUN
ftr-372	68	13	intrafirm	intrafirm	ADJ
ftr-372	68	14	exports	export	NOUN
ftr-372	68	15	(	(	PUNCT
ftr-372	68	16	imports	import	NOUN
ftr-372	68	17	)	)	PUNCT
ftr-372	68	18	to	to	ADP
ftr-372	68	19	(	(	PUNCT
ftr-372	68	20	from	from	ADP
ftr-372	68	21	)	)	PUNCT
ftr-372	68	22	low	low	ADJ
ftr-372	68	23	-	-	PUNCT
ftr-372	68	24	tax	tax	NOUN
ftr-372	68	25	countries	country	NOUN
ftr-372	68	26	,	,	PUNCT
ftr-372	68	27	following	follow	VERB
ftr-372	68	28	the	the	DET
ftr-372	68	29	opposite	opposite	ADJ
ftr-372	68	30	strategy	strategy	NOUN
ftr-372	68	31	with	with	ADP
ftr-372	68	32	respect	respect	NOUN
ftr-372	68	33	to	to	ADP
ftr-372	68	34	high	high	ADJ
ftr-372	68	35	-	-	PUNCT
ftr-372	68	36	tax	tax	NOUN
ftr-372	68	37	countries	country	NOUN
ftr-372	68	38	.	.	PUNCT
ftr-372	69	1	the	the	DET
ftr-372	69	2	most	most	ADV
ftr-372	69	3	powerful	powerful	ADJ
ftr-372	69	4	of	of	ADP
ftr-372	69	5	such	such	ADJ
ftr-372	69	6	techniques	technique	NOUN
ftr-372	69	7	typically	typically	ADV
ftr-372	69	8	involve	involve	VERB
ftr-372	69	9	the	the	DET
ftr-372	69	10	transfer	transfer	NOUN
ftr-372	69	11	of	of	ADP
ftr-372	69	12	interests	interest	NOUN
ftr-372	69	13	in	in	ADP
ftr-372	69	14	intangible	intangible	ADJ
ftr-372	69	15	property	property	NOUN
ftr-372	69	16	,	,	PUNCT
ftr-372	69	17	such	such	ADJ
ftr-372	69	18	as	as	ADP
ftr-372	69	19	patents	patent	NOUN
ftr-372	69	20	,	,	PUNCT
ftr-372	69	21	copyrights	copyright	NOUN
ftr-372	69	22	and	and	CCONJ
ftr-372	69	23	trademarks	trademark	NOUN
ftr-372	69	24	as	as	ADV
ftr-372	69	25	well	well	ADV
ftr-372	69	26	as	as	ADP
ftr-372	69	27	unpatented	unpatented	ADJ
ftr-372	69	28	know	know	NOUN
ftr-372	69	29	-	-	PUNCT
ftr-372	69	30	how	how	NOUN
ftr-372	69	31	,	,	PUNCT
ftr-372	69	32	to	to	ADP
ftr-372	69	33	subsidiaries	subsidiary	NOUN
ftr-372	69	34	in	in	ADP
ftr-372	69	35	low	low	ADJ
ftr-372	69	36	-	-	PUNCT
ftr-372	69	37	tax	tax	NOUN
ftr-372	69	38	countries	country	NOUN
ftr-372	69	39	.	.	PUNCT
ftr-372	70	1	in	in	ADP
ftr-372	70	2	theory	theory	NOUN
ftr-372	70	3	,	,	PUNCT
ftr-372	70	4	firms	firm	NOUN
ftr-372	70	5	should	should	AUX
ftr-372	70	6	be	be	AUX
ftr-372	70	7	limited	limit	VERB
ftr-372	70	8	in	in	ADP
ftr-372	70	9	their	their	PRON
ftr-372	70	10	ability	ability	NOUN
ftr-372	70	11	to	to	PART
ftr-372	70	12	engage	engage	VERB
ftr-372	70	13	in	in	ADP
ftr-372	70	14	taxmotivated	taxmotivated	ADJ
ftr-372	70	15	transfer	transfer	NOUN
ftr-372	70	16	pricing	pricing	NOUN
ftr-372	70	17	by	by	ADP
ftr-372	70	18	government	government	NOUN
ftr-372	70	19	enforcement	enforcement	NOUN
ftr-372	70	20	of	of	ADP
ftr-372	70	21	existing	exist	VERB
ftr-372	70	22	transfer	transfer	NOUN
ftr-372	70	23	pricing	pricing	NOUN
ftr-372	70	24	laws	law	NOUN
ftr-372	70	25	.	.	PUNCT
ftr-372	71	1	governments	government	NOUN
ftr-372	71	2	generally	generally	ADV
ftr-372	71	3	employ	employ	VERB
ftr-372	71	4	an	an	DET
ftr-372	71	5	“	"	PUNCT
ftr-372	71	6	arm	arm	NOUN
ftr-372	71	7	’s	’s	PART
ftr-372	71	8	length	length	NOUN
ftr-372	71	9	”	"	PUNCT
ftr-372	71	10	standard	standard	NOUN
ftr-372	71	11	,	,	PUNCT
ftr-372	71	12	requiring	require	VERB
ftr-372	71	13	multinational	multinational	ADJ
ftr-372	71	14	firms	firm	NOUN
ftr-372	71	15	to	to	PART
ftr-372	71	16	price	price	VERB
ftr-372	71	17	intrafirm	intrafirm	ADJ
ftr-372	71	18	transactions	transaction	NOUN
ftr-372	71	19	as	as	SCONJ
ftr-372	71	20	if	if	SCONJ
ftr-372	71	21	they	they	PRON
ftr-372	71	22	were	be	AUX
ftr-372	71	23	occurring	occur	VERB
ftr-372	71	24	at	at	ADP
ftr-372	71	25	arm	arm	NOUN
ftr-372	71	26	’s	’s	PART
ftr-372	71	27	length	length	NOUN
ftr-372	71	28	.	.	PUNCT
ftr-372	72	1	nonetheless	nonetheless	ADV
ftr-372	72	2	,	,	PUNCT
ftr-372	72	3	there	there	PRON
ftr-372	72	4	is	be	VERB
ftr-372	72	5	universal	universal	ADJ
ftr-372	72	6	agreement	agreement	NOUN
ftr-372	72	7	that	that	PRON
ftr-372	72	8	this	this	DET
ftr-372	72	9	standard	standard	NOUN
ftr-372	72	10	leaves	leave	VERB
ftr-372	72	11	substantial	substantial	ADJ
ftr-372	72	12	room	room	NOUN
ftr-372	72	13	for	for	ADP
ftr-372	72	14	uncertainty	uncertainty	NOUN
ftr-372	72	15	as	as	ADP
ftr-372	72	16	to	to	ADP
ftr-372	72	17	the	the	DET
ftr-372	72	18	“	"	PUNCT
ftr-372	72	19	correct	correct	ADJ
ftr-372	72	20	”	"	PUNCT
ftr-372	72	21	transfer	transfer	NOUN
ftr-372	72	22	pricing	pricing	NOUN
ftr-372	72	23	,	,	PUNCT
ftr-372	72	24	as	as	SCONJ
ftr-372	72	25	arm	arm	NOUN
ftr-372	72	26	’s	’s	PART
ftr-372	72	27	length	length	NOUN
ftr-372	72	28	prices	price	NOUN
ftr-372	72	29	are	be	AUX
ftr-372	72	30	often	often	ADV
ftr-372	72	31	difficult	difficult	ADJ
ftr-372	72	32	to	to	PART
ftr-372	72	33	establish	establish	VERB
ftr-372	72	34	for	for	ADP
ftr-372	72	35	many	many	ADJ
ftr-372	72	36	intermediate	intermediate	ADJ
ftr-372	72	37	goods	good	NOUN
ftr-372	72	38	and	and	CCONJ
ftr-372	72	39	services	service	NOUN
ftr-372	72	40	,	,	PUNCT
ftr-372	72	41	and	and	CCONJ
ftr-372	72	42	they	they	PRON
ftr-372	72	43	are	be	AUX
ftr-372	72	44	especially	especially	ADV
ftr-372	72	45	difficult	difficult	ADJ
ftr-372	72	46	,	,	PUNCT
ftr-372	72	47	and	and	CCONJ
ftr-372	72	48	probably	probably	ADV
ftr-372	72	49	impossible	impossible	ADJ
ftr-372	72	50	,	,	PUNCT
ftr-372	72	51	to	to	PART
ftr-372	72	52	estimate	estimate	VERB
ftr-372	72	53	in	in	ADP
ftr-372	72	54	cases	case	NOUN
ftr-372	72	55	of	of	ADP
ftr-372	72	56	licenses	license	NOUN
ftr-372	72	57	and	and	CCONJ
ftr-372	72	58	other	other	ADJ
ftr-372	72	59	transfers	transfer	NOUN
ftr-372	72	60	of	of	ADP
ftr-372	72	61	interests	interest	NOUN
ftr-372	72	62	in	in	ADP
ftr-372	72	63	unique	unique	ADJ
ftr-372	72	64	intangible	intangible	ADJ
ftr-372	72	65	property	property	NOUN
ftr-372	72	66	such	such	ADJ
ftr-372	72	67	as	as	ADP
ftr-372	72	68	a	a	DET
ftr-372	72	69	company	company	NOUN
ftr-372	72	70	’s	’s	PART
ftr-372	72	71	“	"	PUNCT
ftr-372	72	72	crown	crown	NOUN
ftr-372	72	73	jewel	jewel	NOUN
ftr-372	72	74	”	"	PUNCT
ftr-372	72	75	patents	patent	NOUN
ftr-372	72	76	and	and	CCONJ
ftr-372	72	77	copyrights	copyright	NOUN
ftr-372	72	78	.	.	PUNCT
ftr-372	73	1	further	far	ADV
ftr-372	73	2	,	,	PUNCT
ftr-372	73	3	as	as	SCONJ
ftr-372	73	4	argued	argue	VERB
ftr-372	73	5	below	below	ADV
ftr-372	73	6	,	,	PUNCT
ftr-372	73	7	the	the	DET
ftr-372	73	8	arm	arm	NOUN
ftr-372	73	9	’s	’s	PART
ftr-372	73	10	length	length	NOUN
ftr-372	73	11	standard	standard	NOUN
ftr-372	73	12	has	have	AUX
ftr-372	73	13	become	become	VERB
ftr-372	73	14	administratively	administratively	ADV
ftr-372	73	15	unworkable	unworkable	ADJ
ftr-372	73	16	in	in	ADP
ftr-372	73	17	its	its	PRON
ftr-372	73	18	complexity	complexity	NOUN
ftr-372	73	19	.	.	PUNCT
ftr-372	74	1	as	as	ADP
ftr-372	74	2	a	a	DET
ftr-372	74	3	result	result	NOUN
ftr-372	74	4	,	,	PUNCT
ftr-372	74	5	the	the	DET
ftr-372	74	6	arm	arm	NOUN
ftr-372	74	7	’s	’s	PART
ftr-372	74	8	length	length	NOUN
ftr-372	74	9	standard	standard	NOUN
ftr-372	74	10	rarely	rarely	ADV
ftr-372	74	11	provides	provide	VERB
ftr-372	74	12	useful	useful	ADJ
ftr-372	74	13	guidance	guidance	NOUN
ftr-372	74	14	regarding	regard	VERB
ftr-372	74	15	economic	economic	ADJ
ftr-372	74	16	value	value	NOUN
ftr-372	74	17	.	.	PUNCT
ftr-372	75	1	5	5	X
ftr-372	75	2	.	.	X
ftr-372	75	3	in	in	ADP
ftr-372	75	4	general	general	ADJ
ftr-372	75	5	,	,	PUNCT
ftr-372	75	6	under	under	ADP
ftr-372	75	7	the	the	DET
ftr-372	75	8	u.s	u.s	PROPN
ftr-372	75	9	.	.	PROPN
ftr-372	75	10	tax	tax	NOUN
ftr-372	75	11	system	system	NOUN
ftr-372	75	12	,	,	PUNCT
ftr-372	75	13	when	when	SCONJ
ftr-372	75	14	a	a	DET
ftr-372	75	15	non	non	ADJ
ftr-372	75	16	-	-	ADJ
ftr-372	75	17	u.s	u.s	PROPN
ftr-372	75	18	.	.	PROPN
ftr-372	75	19	subsidiary	subsidiary	NOUN
ftr-372	75	20	distributes	distribute	VERB
ftr-372	75	21	income	income	NOUN
ftr-372	75	22	to	to	ADP
ftr-372	75	23	a	a	DET
ftr-372	75	24	u.s	u.s	PROPN
ftr-372	75	25	.	.	PROPN
ftr-372	75	26	parent	parent	NOUN
ftr-372	75	27	through	through	ADP
ftr-372	75	28	a	a	DET
ftr-372	75	29	dividend	dividend	NOUN
ftr-372	75	30	,	,	PUNCT
ftr-372	75	31	the	the	DET
ftr-372	75	32	u.s	u.s	PROPN
ftr-372	75	33	.	.	PROPN
ftr-372	75	34	parent	parent	NOUN
ftr-372	75	35	is	be	AUX
ftr-372	75	36	entitled	entitle	VERB
ftr-372	75	37	to	to	ADP
ftr-372	75	38	a	a	DET
ftr-372	75	39	credit	credit	NOUN
ftr-372	75	40	,	,	PUNCT
ftr-372	75	41	against	against	ADP
ftr-372	75	42	u.s	u.s	PROPN
ftr-372	75	43	.	.	PROPN
ftr-372	75	44	taxes	taxis	NOUN
ftr-372	75	45	for	for	ADP
ftr-372	75	46	taxes	taxis	NOUN
ftr-372	75	47	paid	pay	VERB
ftr-372	75	48	out	out	ADP
ftr-372	75	49	of	of	ADP
ftr-372	75	50	the	the	DET
ftr-372	75	51	distributed	distribute	VERB
ftr-372	75	52	income	income	NOUN
ftr-372	75	53	to	to	ADP
ftr-372	75	54	a	a	DET
ftr-372	75	55	foreign	foreign	ADJ
ftr-372	75	56	government	government	NOUN
ftr-372	75	57	.	.	PUNCT
ftr-372	76	1	2009	2009	NUM
ftr-372	76	2	]	]	PUNCT
ftr-372	76	3	allocating	allocate	VERB
ftr-372	76	4	business	business	NOUN
ftr-372	76	5	profits	profit	NOUN
ftr-372	76	6	for	for	ADP
ftr-372	76	7	tax	tax	NOUN
ftr-372	76	8	purposes	purpose	NOUN
ftr-372	76	9	501	501	NUM
ftr-372	76	10	a.	a.	NOUN
ftr-372	76	11	why	why	SCONJ
ftr-372	76	12	“	"	PUNCT
ftr-372	76	13	arm	arm	NOUN
ftr-372	76	14	’s	’s	PART
ftr-372	76	15	length	length	NOUN
ftr-372	76	16	”	"	PUNCT
ftr-372	76	17	prices	price	NOUN
ftr-372	76	18	do	do	AUX
ftr-372	76	19	not	not	PART
ftr-372	76	20	successfully	successfully	ADV
ftr-372	76	21	benchmark	benchmark	VERB
ftr-372	76	22	transactions	transaction	NOUN
ftr-372	76	23	within	within	ADP
ftr-372	76	24	multinational	multinational	ADJ
ftr-372	76	25	companies	company	NOUN
ftr-372	76	26	at	at	ADP
ftr-372	76	27	the	the	DET
ftr-372	76	28	heart	heart	NOUN
ftr-372	76	29	of	of	ADP
ftr-372	76	30	the	the	DET
ftr-372	76	31	sa	sa	PROPN
ftr-372	76	32	system	system	NOUN
ftr-372	76	33	,	,	PUNCT
ftr-372	76	34	with	with	ADP
ftr-372	76	35	its	its	PRON
ftr-372	76	36	reliance	reliance	NOUN
ftr-372	76	37	on	on	ADP
ftr-372	76	38	estimated	estimate	VERB
ftr-372	76	39	“	"	PUNCT
ftr-372	76	40	arm	arm	NOUN
ftr-372	76	41	’s	’s	PART
ftr-372	76	42	length	length	NOUN
ftr-372	76	43	”	"	PUNCT
ftr-372	76	44	prices	price	NOUN
ftr-372	76	45	,	,	PUNCT
ftr-372	76	46	is	be	AUX
ftr-372	76	47	the	the	DET
ftr-372	76	48	assumption	assumption	NOUN
ftr-372	76	49	that	that	SCONJ
ftr-372	76	50	each	each	DET
ftr-372	76	51	affiliated	affiliate	VERB
ftr-372	76	52	company	company	NOUN
ftr-372	76	53	within	within	ADP
ftr-372	76	54	the	the	DET
ftr-372	76	55	group	group	NOUN
ftr-372	76	56	transacts	transact	VERB
ftr-372	76	57	with	with	ADP
ftr-372	76	58	the	the	DET
ftr-372	76	59	other	other	ADJ
ftr-372	76	60	members	member	NOUN
ftr-372	76	61	of	of	ADP
ftr-372	76	62	the	the	DET
ftr-372	76	63	group	group	NOUN
ftr-372	76	64	in	in	ADP
ftr-372	76	65	the	the	DET
ftr-372	76	66	same	same	ADJ
ftr-372	76	67	way	way	NOUN
ftr-372	76	68	that	that	PRON
ftr-372	76	69	it	it	PRON
ftr-372	76	70	would	would	AUX
ftr-372	76	71	transact	transact	VERB
ftr-372	76	72	if	if	SCONJ
ftr-372	76	73	the	the	DET
ftr-372	76	74	members	member	NOUN
ftr-372	76	75	were	be	AUX
ftr-372	76	76	unrelated	unrelated	ADJ
ftr-372	76	77	.	.	PUNCT
ftr-372	77	1	that	that	SCONJ
ftr-372	77	2	central	central	ADJ
ftr-372	77	3	assumption	assumption	NOUN
ftr-372	77	4	defies	defy	VERB
ftr-372	77	5	reality	reality	NOUN
ftr-372	77	6	,	,	PUNCT
ftr-372	77	7	and	and	CCONJ
ftr-372	77	8	it	it	PRON
ftr-372	77	9	is	be	AUX
ftr-372	77	10	not	not	PART
ftr-372	77	11	surprising	surprising	ADJ
ftr-372	77	12	that	that	SCONJ
ftr-372	77	13	a	a	DET
ftr-372	77	14	system	system	NOUN
ftr-372	77	15	of	of	ADP
ftr-372	77	16	“	"	PUNCT
ftr-372	77	17	arm	arm	NOUN
ftr-372	77	18	’s	’s	PART
ftr-372	77	19	length	length	NOUN
ftr-372	77	20	”	"	PUNCT
ftr-372	77	21	pricing	pricing	NOUN
ftr-372	77	22	can	can	AUX
ftr-372	77	23	not	not	PART
ftr-372	77	24	yield	yield	VERB
ftr-372	77	25	sensible	sensible	ADJ
ftr-372	77	26	results	result	NOUN
ftr-372	77	27	.	.	PUNCT
ftr-372	78	1	most	most	ADV
ftr-372	78	2	fundamentally	fundamentally	ADV
ftr-372	78	3	,	,	PUNCT
ftr-372	78	4	the	the	DET
ftr-372	78	5	sa	sa	PROPN
ftr-372	78	6	system	system	NOUN
ftr-372	78	7	ignores	ignore	VERB
ftr-372	78	8	the	the	DET
ftr-372	78	9	fact	fact	NOUN
ftr-372	78	10	that	that	SCONJ
ftr-372	78	11	multinational	multinational	ADJ
ftr-372	78	12	groups	group	NOUN
ftr-372	78	13	of	of	ADP
ftr-372	78	14	companies	company	NOUN
ftr-372	78	15	arise	arise	VERB
ftr-372	78	16	precisely	precisely	ADV
ftr-372	78	17	in	in	ADP
ftr-372	78	18	order	order	NOUN
ftr-372	78	19	to	to	PART
ftr-372	78	20	avoid	avoid	VERB
ftr-372	78	21	the	the	DET
ftr-372	78	22	inefficiencies	inefficiency	NOUN
ftr-372	78	23	that	that	PRON
ftr-372	78	24	arise	arise	VERB
ftr-372	78	25	when	when	SCONJ
ftr-372	78	26	unrelated	unrelated	ADJ
ftr-372	78	27	companies	company	NOUN
ftr-372	78	28	must	must	AUX
ftr-372	78	29	transact	transact	VERB
ftr-372	78	30	with	with	ADP
ftr-372	78	31	one	one	NUM
ftr-372	78	32	another	another	DET
ftr-372	78	33	at	at	ADP
ftr-372	78	34	arm	arm	NOUN
ftr-372	78	35	’s	’s	PART
ftr-372	78	36	length	length	NOUN
ftr-372	78	37	.	.	PUNCT
ftr-372	79	1	multinational	multinational	ADJ
ftr-372	79	2	enterprises	enterprise	NOUN
ftr-372	79	3	arise	arise	VERB
ftr-372	79	4	in	in	ADP
ftr-372	79	5	large	large	ADJ
ftr-372	79	6	part	part	NOUN
ftr-372	79	7	due	due	ADP
ftr-372	79	8	to	to	ADP
ftr-372	79	9	organizational	organizational	ADJ
ftr-372	79	10	and	and	CCONJ
ftr-372	79	11	internalization	internalization	NOUN
ftr-372	79	12	advantages	advantage	NOUN
ftr-372	79	13	relative	relative	ADJ
ftr-372	79	14	to	to	ADP
ftr-372	79	15	the	the	DET
ftr-372	79	16	efforts	effort	NOUN
ftr-372	79	17	of	of	ADP
ftr-372	79	18	unrelated	unrelated	ADJ
ftr-372	79	19	,	,	PUNCT
ftr-372	79	20	separate	separate	ADJ
ftr-372	79	21	companies	company	NOUN
ftr-372	79	22	that	that	PRON
ftr-372	79	23	seek	seek	VERB
ftr-372	79	24	to	to	PART
ftr-372	79	25	do	do	VERB
ftr-372	79	26	business	business	NOUN
ftr-372	79	27	with	with	ADP
ftr-372	79	28	one	one	NUM
ftr-372	79	29	another	another	DET
ftr-372	79	30	.	.	PUNCT
ftr-372	80	1	such	such	ADJ
ftr-372	80	2	advantages	advantage	NOUN
ftr-372	80	3	mean	mean	VERB
ftr-372	80	4	that	that	SCONJ
ftr-372	80	5	within	within	ADP
ftr-372	80	6	multinational	multinational	ADJ
ftr-372	80	7	enterprises	enterprise	NOUN
ftr-372	80	8	,	,	PUNCT
ftr-372	80	9	profit	profit	NOUN
ftr-372	80	10	is	be	AUX
ftr-372	80	11	generated	generate	VERB
ftr-372	80	12	in	in	ADP
ftr-372	80	13	part	part	NOUN
ftr-372	80	14	by	by	ADP
ftr-372	80	15	internalizing	internalize	VERB
ftr-372	80	16	transactions	transaction	NOUN
ftr-372	80	17	within	within	ADP
ftr-372	80	18	the	the	DET
ftr-372	80	19	firm	firm	NOUN
ftr-372	80	20	.	.	PUNCT
ftr-372	81	1	thus	thus	ADV
ftr-372	81	2	,	,	PUNCT
ftr-372	81	3	for	for	ADP
ftr-372	81	4	firms	firm	NOUN
ftr-372	81	5	that	that	PRON
ftr-372	81	6	are	be	AUX
ftr-372	81	7	truly	truly	ADV
ftr-372	81	8	integrated	integrate	VERB
ftr-372	81	9	across	across	ADP
ftr-372	81	10	borders	border	NOUN
ftr-372	81	11	,	,	PUNCT
ftr-372	81	12	holding	hold	VERB
ftr-372	81	13	related	related	ADJ
ftr-372	81	14	entities	entity	NOUN
ftr-372	81	15	within	within	ADP
ftr-372	81	16	the	the	DET
ftr-372	81	17	commonly	commonly	ADV
ftr-372	81	18	controlled	control	VERB
ftr-372	81	19	group	group	NOUN
ftr-372	81	20	to	to	ADP
ftr-372	81	21	an	an	DET
ftr-372	81	22	“	"	PUNCT
ftr-372	81	23	arms	arm	NOUN
ftr-372	81	24	-	-	PUNCT
ftr-372	81	25	length	length	NOUN
ftr-372	81	26	”	"	PUNCT
ftr-372	81	27	standard	standard	NOUN
ftr-372	81	28	for	for	ADP
ftr-372	81	29	the	the	DET
ftr-372	81	30	pricing	pricing	NOUN
ftr-372	81	31	of	of	ADP
ftr-372	81	32	intracompany	intracompany	ADJ
ftr-372	81	33	transactions	transaction	NOUN
ftr-372	81	34	does	do	AUX
ftr-372	81	35	not	not	PART
ftr-372	81	36	make	make	VERB
ftr-372	81	37	sense	sense	NOUN
ftr-372	81	38	,	,	PUNCT
ftr-372	81	39	nor	nor	CCONJ
ftr-372	81	40	does	do	AUX
ftr-372	81	41	allocating	allocate	VERB
ftr-372	81	42	income	income	NOUN
ftr-372	81	43	and	and	CCONJ
ftr-372	81	44	expenses	expense	NOUN
ftr-372	81	45	on	on	ADP
ftr-372	81	46	a	a	DET
ftr-372	81	47	country	country	NOUN
ftr-372	81	48	-	-	PUNCT
ftr-372	81	49	by	by	ADP
ftr-372	81	50	-	-	PUNCT
ftr-372	81	51	country	country	NOUN
ftr-372	81	52	basis	basis	NOUN
ftr-372	81	53	.	.	PUNCT
ftr-372	82	1	in	in	ADP
ftr-372	82	2	fact	fact	NOUN
ftr-372	82	3	,	,	PUNCT
ftr-372	82	4	a	a	DET
ftr-372	82	5	very	very	ADV
ftr-372	82	6	similar	similar	ADJ
ftr-372	82	7	logic	logic	NOUN
ftr-372	82	8	was	be	AUX
ftr-372	82	9	behind	behind	ADP
ftr-372	82	10	the	the	DET
ftr-372	82	11	use	use	NOUN
ftr-372	82	12	of	of	ADP
ftr-372	82	13	formulary	formulary	ADJ
ftr-372	82	14	apportionment	apportionment	NOUN
ftr-372	82	15	(	(	PUNCT
ftr-372	82	16	fa	fa	NOUN
ftr-372	82	17	)	)	PUNCT
ftr-372	82	18	for	for	ADP
ftr-372	82	19	u.s	u.s	PROPN
ftr-372	82	20	.	.	PROPN
ftr-372	82	21	state	state	NOUN
ftr-372	82	22	governments	government	NOUN
ftr-372	82	23	and	and	CCONJ
ftr-372	82	24	among	among	ADP
ftr-372	82	25	the	the	DET
ftr-372	82	26	canadian	canadian	ADJ
ftr-372	82	27	provinces	province	NOUN
ftr-372	82	28	;	;	PUNCT
ftr-372	82	29	in	in	ADP
ftr-372	82	30	an	an	DET
ftr-372	82	31	integrated	integrated	ADJ
ftr-372	82	32	economy	economy	NOUN
ftr-372	82	33	,	,	PUNCT
ftr-372	82	34	it	it	PRON
ftr-372	82	35	does	do	AUX
ftr-372	82	36	not	not	PART
ftr-372	82	37	make	make	VERB
ftr-372	82	38	sense	sense	NOUN
ftr-372	82	39	to	to	PART
ftr-372	82	40	attribute	attribute	VERB
ftr-372	82	41	profits	profit	NOUN
ftr-372	82	42	and	and	CCONJ
ftr-372	82	43	expenses	expense	NOUN
ftr-372	82	44	to	to	ADP
ftr-372	82	45	individual	individual	ADJ
ftr-372	82	46	jurisdictions	jurisdiction	NOUN
ftr-372	82	47	using	use	VERB
ftr-372	82	48	separate	separate	ADJ
ftr-372	82	49	-	-	PUNCT
ftr-372	82	50	entity	entity	NOUN
ftr-372	82	51	accounting	accounting	NOUN
ftr-372	82	52	.	.	PUNCT
ftr-372	83	1	second	second	ADJ
ftr-372	83	2	,	,	PUNCT
ftr-372	83	3	as	as	SCONJ
ftr-372	83	4	explained	explain	VERB
ftr-372	83	5	above	above	ADV
ftr-372	83	6	,	,	PUNCT
ftr-372	83	7	the	the	DET
ftr-372	83	8	porosity	porosity	NOUN
ftr-372	83	9	of	of	ADP
ftr-372	83	10	current	current	ADJ
ftr-372	83	11	transfer	transfer	NOUN
ftr-372	83	12	pricing	pricing	NOUN
ftr-372	83	13	rules	rule	NOUN
ftr-372	83	14	creates	create	VERB
ftr-372	83	15	an	an	DET
ftr-372	83	16	artificial	artificial	ADJ
ftr-372	83	17	tax	tax	NOUN
ftr-372	83	18	incentive	incentive	NOUN
ftr-372	83	19	to	to	PART
ftr-372	83	20	locate	locate	VERB
ftr-372	83	21	profits	profit	NOUN
ftr-372	83	22	in	in	ADP
ftr-372	83	23	low	low	ADJ
ftr-372	83	24	-	-	PUNCT
ftr-372	83	25	tax	tax	NOUN
ftr-372	83	26	countries	country	NOUN
ftr-372	83	27	,	,	PUNCT
ftr-372	83	28	both	both	CCONJ
ftr-372	83	29	by	by	ADP
ftr-372	83	30	locating	locate	VERB
ftr-372	83	31	real	real	ADJ
ftr-372	83	32	economic	economic	ADJ
ftr-372	83	33	activities	activity	NOUN
ftr-372	83	34	in	in	ADP
ftr-372	83	35	such	such	ADJ
ftr-372	83	36	countries	country	NOUN
ftr-372	83	37	and	and	CCONJ
ftr-372	83	38	by	by	ADP
ftr-372	83	39	shifting	shift	VERB
ftr-372	83	40	profits	profit	NOUN
ftr-372	83	41	toward	toward	ADP
ftr-372	83	42	more	more	ADV
ftr-372	83	43	lightly	lightly	ADV
ftr-372	83	44	taxed	tax	VERB
ftr-372	83	45	locations	location	NOUN
ftr-372	83	46	.	.	PUNCT
ftr-372	84	1	it	it	PRON
ftr-372	84	2	is	be	AUX
ftr-372	84	3	apparent	apparent	ADJ
ftr-372	84	4	that	that	SCONJ
ftr-372	84	5	u.s	u.s	PROPN
ftr-372	84	6	.	.	PROPN
ftr-372	84	7	multinational	multinational	ADJ
ftr-372	84	8	firms	firm	NOUN
ftr-372	84	9	book	book	VERB
ftr-372	84	10	disproportionate	disproportionate	ADJ
ftr-372	84	11	amounts	amount	NOUN
ftr-372	84	12	of	of	ADP
ftr-372	84	13	profit	profit	NOUN
ftr-372	84	14	in	in	ADP
ftr-372	84	15	low	low	ADJ
ftr-372	84	16	-	-	PUNCT
ftr-372	84	17	tax	tax	NOUN
ftr-372	84	18	locations	location	NOUN
ftr-372	84	19	.	.	PUNCT
ftr-372	85	1	for	for	ADP
ftr-372	85	2	example	example	NOUN
ftr-372	85	3	,	,	PUNCT
ftr-372	85	4	figure	figure	NOUN
ftr-372	85	5	2	2	NUM
ftr-372	85	6	shows	show	VERB
ftr-372	85	7	the	the	DET
ftr-372	85	8	ten	ten	NUM
ftr-372	85	9	highest	high	ADJ
ftr-372	85	10	-	-	PUNCT
ftr-372	85	11	profit	profit	NOUN
ftr-372	85	12	locations	location	NOUN
ftr-372	85	13	for	for	ADP
ftr-372	85	14	u.s	u.s	PROPN
ftr-372	85	15	.	.	PROPN
ftr-372	85	16	multinational	multinational	ADJ
ftr-372	85	17	firms	firm	NOUN
ftr-372	85	18	in	in	ADP
ftr-372	85	19	2005	2005	NUM
ftr-372	85	20	,	,	PUNCT
ftr-372	85	21	based	base	VERB
ftr-372	85	22	on	on	ADP
ftr-372	85	23	the	the	DET
ftr-372	85	24	share	share	NOUN
ftr-372	85	25	of	of	ADP
ftr-372	85	26	worldwide	worldwide	NOUN
ftr-372	85	27	(	(	PUNCT
ftr-372	85	28	non	non	ADJ
ftr-372	85	29	-	-	ADJ
ftr-372	85	30	u.s	u.s	ADJ
ftr-372	85	31	.	.	PROPN
ftr-372	85	32	)	)	PUNCT
ftr-372	86	1	profits	profit	NOUN
ftr-372	86	2	earned	earn	VERB
ftr-372	86	3	in	in	ADP
ftr-372	86	4	each	each	DET
ftr-372	86	5	location	location	NOUN
ftr-372	86	6	.	.	PUNCT
ftr-372	87	1	while	while	SCONJ
ftr-372	87	2	some	some	PRON
ftr-372	87	3	of	of	ADP
ftr-372	87	4	the	the	DET
ftr-372	87	5	countries	country	NOUN
ftr-372	87	6	are	be	AUX
ftr-372	87	7	places	place	NOUN
ftr-372	87	8	with	with	ADP
ftr-372	87	9	a	a	DET
ftr-372	87	10	large	large	ADJ
ftr-372	87	11	u.s	u.s	PROPN
ftr-372	87	12	.	.	PROPN
ftr-372	87	13	presence	presence	NOUN
ftr-372	87	14	in	in	ADP
ftr-372	87	15	terms	term	NOUN
ftr-372	87	16	of	of	ADP
ftr-372	87	17	economic	economic	ADJ
ftr-372	87	18	activity	activity	NOUN
ftr-372	87	19	(	(	PUNCT
ftr-372	87	20	the	the	DET
ftr-372	87	21	united	united	PROPN
ftr-372	87	22	kingdom	kingdom	PROPN
ftr-372	87	23	,	,	PUNCT
ftr-372	87	24	canada	canada	PROPN
ftr-372	87	25	,	,	PUNCT
ftr-372	87	26	germany	germany	PROPN
ftr-372	87	27	,	,	PUNCT
ftr-372	87	28	japan	japan	PROPN
ftr-372	87	29	)	)	PUNCT
ftr-372	87	30	,	,	PUNCT
ftr-372	87	31	seven	seven	NUM
ftr-372	87	32	of	of	ADP
ftr-372	87	33	the	the	DET
ftr-372	87	34	top	top	ADJ
ftr-372	87	35	-	-	PUNCT
ftr-372	87	36	ten	ten	NUM
ftr-372	87	37	profit	profit	NOUN
ftr-372	87	38	countries	country	NOUN
ftr-372	87	39	are	be	AUX
ftr-372	87	40	locations	location	NOUN
ftr-372	87	41	with	with	ADP
ftr-372	87	42	very	very	ADV
ftr-372	87	43	low	low	ADJ
ftr-372	87	44	effective	effective	ADJ
ftr-372	87	45	tax	tax	NOUN
ftr-372	87	46	rates	rate	NOUN
ftr-372	87	47	.	.	PUNCT
ftr-372	88	1	the	the	DET
ftr-372	88	2	literature	literature	NOUN
ftr-372	88	3	has	have	AUX
ftr-372	88	4	consistently	consistently	ADV
ftr-372	88	5	found	find	VERB
ftr-372	88	6	that	that	SCONJ
ftr-372	88	7	multinational	multinational	ADJ
ftr-372	88	8	firms	firm	NOUN
ftr-372	88	9	are	be	AUX
ftr-372	88	10	sensitive	sensitive	ADJ
ftr-372	88	11	to	to	ADP
ftr-372	88	12	corporate	corporate	ADJ
ftr-372	88	13	tax	tax	NOUN
ftr-372	88	14	rate	rate	NOUN
ftr-372	88	15	differences	difference	NOUN
ftr-372	88	16	across	across	ADP
ftr-372	88	17	countries	country	NOUN
ftr-372	88	18	in	in	ADP
ftr-372	88	19	their	their	PRON
ftr-372	88	20	financial	financial	ADJ
ftr-372	88	21	decisions	decision	NOUN
ftr-372	88	22	.	.	PUNCT
ftr-372	89	1	estimates	estimate	NOUN
ftr-372	89	2	from	from	ADP
ftr-372	89	3	the	the	DET
ftr-372	89	4	literature	literature	NOUN
ftr-372	89	5	suggest	suggest	VERB
ftr-372	89	6	that	that	SCONJ
ftr-372	89	7	the	the	DET
ftr-372	89	8	tax	tax	NOUN
ftr-372	89	9	base	base	NOUN
ftr-372	89	10	responds	respond	VERB
ftr-372	89	11	to	to	ADP
ftr-372	89	12	changes	change	NOUN
ftr-372	89	13	in	in	ADP
ftr-372	89	14	the	the	DET
ftr-372	89	15	corporate	corporate	ADJ
ftr-372	89	16	tax	tax	NOUN
ftr-372	89	17	rate	rate	NOUN
ftr-372	89	18	with	with	ADP
ftr-372	89	19	an	an	DET
ftr-372	89	20	average	average	ADJ
ftr-372	89	21	semi	semi	NOUN
ftr-372	89	22	-	-	NOUN
ftr-372	89	23	elasticity	elasticity	NOUN
ftr-372	89	24	of	of	ADP
ftr-372	89	25	about	about	ADP
ftr-372	89	26	-2	-2	NUM
ftr-372	89	27	;	;	PUNCT
ftr-372	89	28	thus	thus	ADV
ftr-372	89	29	,	,	PUNCT
ftr-372	89	30	countries	country	NOUN
ftr-372	89	31	with	with	ADP
ftr-372	89	32	high	high	ADJ
ftr-372	89	33	corporate	corporate	ADJ
ftr-372	89	34	tax	tax	NOUN
ftr-372	89	35	rates	rate	NOUN
ftr-372	89	36	are	be	AUX
ftr-372	89	37	likely	likely	ADJ
ftr-372	89	38	to	to	PART
ftr-372	89	39	gain	gain	VERB
ftr-372	89	40	revenue	revenue	NOUN
ftr-372	89	41	by	by	ADP
ftr-372	89	42	lowering	lower	VERB
ftr-372	89	43	their	their	PRON
ftr-372	89	44	tax	tax	NOUN
ftr-372	89	45	rate.6	rate.6	NOUN
ftr-372	89	46	one	one	NUM
ftr-372	89	47	recent	recent	ADJ
ftr-372	89	48	study	study	NOUN
ftr-372	89	49	suggests	suggest	VERB
ftr-372	89	50	that	that	SCONJ
ftr-372	89	51	corporate	corporate	ADJ
ftr-372	89	52	income	income	NOUN
ftr-372	89	53	tax	tax	NOUN
ftr-372	89	54	6	6	NUM
ftr-372	89	55	.	.	PUNCT
ftr-372	90	1	see	see	VERB
ftr-372	90	2	de	de	X
ftr-372	90	3	mooij	mooij	X
ftr-372	90	4	(	(	PUNCT
ftr-372	90	5	2005	2005	NUM
ftr-372	90	6	)	)	PUNCT
ftr-372	90	7	for	for	ADP
ftr-372	90	8	an	an	DET
ftr-372	90	9	overview	overview	NOUN
ftr-372	90	10	of	of	ADP
ftr-372	90	11	this	this	DET
ftr-372	90	12	literature	literature	NOUN
ftr-372	90	13	.	.	PUNCT
ftr-372	91	1	502	502	NUM
ftr-372	91	2	florida	florida	PROPN
ftr-372	91	3	tax	tax	NOUN
ftr-372	91	4	review	review	NOUN
ftr-372	91	5	[	[	X
ftr-372	91	6	vol	vol	NOUN
ftr-372	91	7	.	.	NOUN
ftr-372	91	8	9:5	9:5	NUM
ftr-372	91	9	revenues	revenue	NOUN
ftr-372	91	10	in	in	ADP
ftr-372	91	11	the	the	DET
ftr-372	91	12	united	united	PROPN
ftr-372	91	13	states	states	PROPN
ftr-372	91	14	were	be	AUX
ftr-372	91	15	approximately	approximately	ADV
ftr-372	91	16	35	35	NUM
ftr-372	91	17	%	%	NOUN
ftr-372	91	18	lower	low	ADJ
ftr-372	91	19	due	due	ADP
ftr-372	91	20	to	to	ADP
ftr-372	91	21	income	income	NOUN
ftr-372	91	22	shifting	shift	VERB
ftr-372	91	23	in	in	ADP
ftr-372	91	24	2004.7	2004.7	NUM
ftr-372	91	25	this	this	DET
ftr-372	91	26	problem	problem	NOUN
ftr-372	91	27	has	have	AUX
ftr-372	91	28	worsened	worsen	VERB
ftr-372	91	29	as	as	SCONJ
ftr-372	91	30	u.s	u.s	PROPN
ftr-372	91	31	.	.	PROPN
ftr-372	91	32	corporate	corporate	ADJ
ftr-372	91	33	rates	rate	NOUN
ftr-372	91	34	have	have	AUX
ftr-372	91	35	become	become	VERB
ftr-372	91	36	increasingly	increasingly	ADV
ftr-372	91	37	out	out	ADP
ftr-372	91	38	of	of	ADP
ftr-372	91	39	line	line	NOUN
ftr-372	91	40	with	with	ADP
ftr-372	91	41	those	those	PRON
ftr-372	91	42	of	of	ADP
ftr-372	91	43	other	other	ADJ
ftr-372	91	44	countries	country	NOUN
ftr-372	91	45	.	.	PUNCT
ftr-372	92	1	in	in	ADP
ftr-372	92	2	the	the	DET
ftr-372	92	3	past	past	ADJ
ftr-372	92	4	twenty	twenty	NUM
ftr-372	92	5	years	year	NOUN
ftr-372	92	6	,	,	PUNCT
ftr-372	92	7	most	most	ADJ
ftr-372	92	8	oecd	oecd	NOUN
ftr-372	92	9	countries	country	NOUN
ftr-372	92	10	have	have	AUX
ftr-372	92	11	lowered	lower	VERB
ftr-372	92	12	their	their	PRON
ftr-372	92	13	corporate	corporate	ADJ
ftr-372	92	14	income	income	NOUN
ftr-372	92	15	tax	tax	NOUN
ftr-372	92	16	rates	rate	NOUN
ftr-372	92	17	,	,	PUNCT
ftr-372	92	18	whereas	whereas	SCONJ
ftr-372	92	19	u.s	u.s	PROPN
ftr-372	92	20	.	.	PROPN
ftr-372	92	21	rates	rate	NOUN
ftr-372	92	22	have	have	AUX
ftr-372	92	23	been	be	AUX
ftr-372	92	24	relatively	relatively	ADV
ftr-372	92	25	constant	constant	ADJ
ftr-372	92	26	.	.	PUNCT
ftr-372	93	1	this	this	DET
ftr-372	93	2	increasing	increase	VERB
ftr-372	93	3	discrepancy	discrepancy	NOUN
ftr-372	93	4	between	between	ADP
ftr-372	93	5	u.s	u.s	PROPN
ftr-372	93	6	.	.	PROPN
ftr-372	93	7	rates	rate	NOUN
ftr-372	93	8	and	and	CCONJ
ftr-372	93	9	foreign	foreign	ADJ
ftr-372	93	10	rates	rate	NOUN
ftr-372	93	11	likely	likely	ADV
ftr-372	93	12	results	result	VERB
ftr-372	93	13	in	in	ADP
ftr-372	93	14	increasing	increase	VERB
ftr-372	93	15	amounts	amount	NOUN
ftr-372	93	16	of	of	ADP
ftr-372	93	17	lost	lose	VERB
ftr-372	93	18	revenue	revenue	NOUN
ftr-372	93	19	for	for	ADP
ftr-372	93	20	the	the	DET
ftr-372	93	21	u.s	u.s	PROPN
ftr-372	93	22	.	.	PROPN
ftr-372	93	23	government	government	NOUN
ftr-372	93	24	due	due	ADP
ftr-372	93	25	to	to	ADP
ftr-372	93	26	strengthening	strengthen	VERB
ftr-372	93	27	income	income	NOUN
ftr-372	93	28	shifting	shifting	NOUN
ftr-372	93	29	incentives	incentive	NOUN
ftr-372	93	30	.	.	PUNCT
ftr-372	94	1	also	also	ADV
ftr-372	94	2	,	,	PUNCT
ftr-372	94	3	the	the	DET
ftr-372	94	4	literature	literature	NOUN
ftr-372	94	5	suggests	suggest	VERB
ftr-372	94	6	a	a	DET
ftr-372	94	7	substantial	substantial	ADJ
ftr-372	94	8	responsiveness	responsiveness	NOUN
ftr-372	94	9	of	of	ADP
ftr-372	94	10	real	real	ADJ
ftr-372	94	11	economic	economic	ADJ
ftr-372	94	12	activities	activity	NOUN
ftr-372	94	13	to	to	ADP
ftr-372	94	14	tax	tax	NOUN
ftr-372	94	15	rate	rate	NOUN
ftr-372	94	16	differences	difference	NOUN
ftr-372	94	17	among	among	ADP
ftr-372	94	18	countries.8	countries.8	PROPN
ftr-372	94	19	these	these	DET
ftr-372	94	20	findings	finding	NOUN
ftr-372	94	21	imply	imply	VERB
ftr-372	94	22	both	both	PRON
ftr-372	94	23	less	less	ADJ
ftr-372	94	24	activity	activity	NOUN
ftr-372	94	25	in	in	ADP
ftr-372	94	26	united	united	PROPN
ftr-372	94	27	states	states	PROPN
ftr-372	94	28	and	and	CCONJ
ftr-372	94	29	less	less	ADJ
ftr-372	94	30	tax	tax	NOUN
ftr-372	94	31	revenue	revenue	NOUN
ftr-372	94	32	for	for	ADP
ftr-372	94	33	the	the	DET
ftr-372	94	34	u.s	u.s	PROPN
ftr-372	94	35	.	.	PROPN
ftr-372	94	36	government	government	NOUN
ftr-372	94	37	.	.	PUNCT
ftr-372	95	1	however	however	ADV
ftr-372	95	2	,	,	PUNCT
ftr-372	95	3	the	the	DET
ftr-372	95	4	tax	tax	NOUN
ftr-372	95	5	responsiveness	responsiveness	NOUN
ftr-372	95	6	of	of	ADP
ftr-372	95	7	real	real	ADJ
ftr-372	95	8	activity	activity	NOUN
ftr-372	95	9	is	be	AUX
ftr-372	95	10	less	less	ADV
ftr-372	95	11	immediately	immediately	ADV
ftr-372	95	12	apparent	apparent	ADJ
ftr-372	95	13	in	in	ADP
ftr-372	95	14	the	the	DET
ftr-372	95	15	data	datum	NOUN
ftr-372	95	16	.	.	PUNCT
ftr-372	96	1	for	for	ADP
ftr-372	96	2	example	example	NOUN
ftr-372	96	3	,	,	PUNCT
ftr-372	96	4	figure	figure	NOUN
ftr-372	96	5	3	3	NUM
ftr-372	96	6	shows	show	VERB
ftr-372	96	7	the	the	DET
ftr-372	96	8	top	top	ADJ
ftr-372	96	9	ten	ten	NUM
ftr-372	96	10	employment	employment	NOUN
ftr-372	96	11	locations	location	NOUN
ftr-372	96	12	for	for	ADP
ftr-372	96	13	u.s	u.s	PROPN
ftr-372	96	14	.	.	PROPN
ftr-372	96	15	multinational	multinational	ADJ
ftr-372	96	16	firms	firm	NOUN
ftr-372	96	17	in	in	ADP
ftr-372	96	18	2005	2005	NUM
ftr-372	96	19	,	,	PUNCT
ftr-372	96	20	based	base	VERB
ftr-372	96	21	on	on	ADP
ftr-372	96	22	the	the	DET
ftr-372	96	23	share	share	NOUN
ftr-372	96	24	of	of	ADP
ftr-372	96	25	worldwide	worldwide	NOUN
ftr-372	96	26	(	(	PUNCT
ftr-372	96	27	non	non	ADJ
ftr-372	96	28	-	-	ADJ
ftr-372	96	29	u.s	u.s	ADJ
ftr-372	96	30	.	.	PROPN
ftr-372	96	31	)	)	PUNCT
ftr-372	96	32	employment	employment	NOUN
ftr-372	96	33	in	in	ADP
ftr-372	96	34	each	each	DET
ftr-372	96	35	location	location	NOUN
ftr-372	96	36	.	.	PUNCT
ftr-372	97	1	the	the	DET
ftr-372	97	2	high	high	ADJ
ftr-372	97	3	employment	employment	NOUN
ftr-372	97	4	countries	country	NOUN
ftr-372	97	5	are	be	AUX
ftr-372	97	6	the	the	DET
ftr-372	97	7	usual	usual	ADJ
ftr-372	97	8	suspects	suspect	NOUN
ftr-372	97	9	–	–	PUNCT
ftr-372	97	10	large	large	ADJ
ftr-372	97	11	economies	economy	NOUN
ftr-372	97	12	with	with	ADP
ftr-372	97	13	close	close	ADJ
ftr-372	97	14	economic	economic	ADJ
ftr-372	97	15	ties	tie	NOUN
ftr-372	97	16	to	to	ADP
ftr-372	97	17	the	the	DET
ftr-372	97	18	united	united	PROPN
ftr-372	97	19	states	states	PROPN
ftr-372	97	20	.	.	PUNCT
ftr-372	98	1	as	as	SCONJ
ftr-372	98	2	the	the	DET
ftr-372	98	3	accompanying	accompanying	ADJ
ftr-372	98	4	table	table	NOUN
ftr-372	98	5	indicates	indicate	VERB
ftr-372	98	6	,	,	PUNCT
ftr-372	98	7	tax	tax	NOUN
ftr-372	98	8	rates	rate	NOUN
ftr-372	98	9	are	be	AUX
ftr-372	98	10	not	not	PART
ftr-372	98	11	particularly	particularly	ADV
ftr-372	98	12	low	low	ADJ
ftr-372	98	13	for	for	ADP
ftr-372	98	14	this	this	DET
ftr-372	98	15	set	set	NOUN
ftr-372	98	16	of	of	ADP
ftr-372	98	17	countries	country	NOUN
ftr-372	98	18	.	.	PUNCT
ftr-372	99	1	third	third	ADJ
ftr-372	99	2	,	,	PUNCT
ftr-372	99	3	the	the	DET
ftr-372	99	4	current	current	ADJ
ftr-372	99	5	system	system	NOUN
ftr-372	99	6	is	be	AUX
ftr-372	99	7	absurdly	absurdly	ADV
ftr-372	99	8	complex	complex	ADJ
ftr-372	99	9	.	.	PUNCT
ftr-372	100	1	as	as	SCONJ
ftr-372	100	2	taylor	taylor	PROPN
ftr-372	100	3	(	(	PUNCT
ftr-372	100	4	2005	2005	NUM
ftr-372	100	5	)	)	PUNCT
ftr-372	100	6	notes	note	NOUN
ftr-372	100	7	,	,	PUNCT
ftr-372	100	8	observers	observer	NOUN
ftr-372	100	9	have	have	AUX
ftr-372	100	10	described	describe	VERB
ftr-372	100	11	the	the	DET
ftr-372	100	12	system	system	NOUN
ftr-372	100	13	as	as	ADP
ftr-372	100	14	“	"	PUNCT
ftr-372	100	15	a	a	DET
ftr-372	100	16	cumbersome	cumbersome	ADJ
ftr-372	100	17	creation	creation	NOUN
ftr-372	100	18	of	of	ADP
ftr-372	100	19	stupefying	stupefy	VERB
ftr-372	100	20	complexity	complexity	NOUN
ftr-372	100	21	”	"	PUNCT
ftr-372	100	22	with	with	ADP
ftr-372	100	23	“	"	PUNCT
ftr-372	100	24	rules	rule	NOUN
ftr-372	100	25	that	that	PRON
ftr-372	100	26	lack	lack	VERB
ftr-372	100	27	coherence	coherence	NOUN
ftr-372	100	28	and	and	CCONJ
ftr-372	100	29	often	often	ADV
ftr-372	100	30	work	work	VERB
ftr-372	100	31	at	at	ADP
ftr-372	100	32	cross	cross	NOUN
ftr-372	100	33	purposes	purpose	NOUN
ftr-372	100	34	.	.	PUNCT
ftr-372	100	35	”	"	PUNCT
ftr-372	101	1	altshuler	altshuler	PROPN
ftr-372	101	2	and	and	CCONJ
ftr-372	101	3	ackerman	ackerman	PROPN
ftr-372	101	4	(	(	PUNCT
ftr-372	101	5	2005	2005	NUM
ftr-372	101	6	)	)	PUNCT
ftr-372	101	7	note	note	VERB
ftr-372	101	8	that	that	SCONJ
ftr-372	101	9	observers	observer	NOUN
ftr-372	101	10	testifying	testify	VERB
ftr-372	101	11	before	before	ADP
ftr-372	101	12	the	the	DET
ftr-372	101	13	president	president	NOUN
ftr-372	101	14	’s	’s	PART
ftr-372	101	15	advisory	advisory	ADJ
ftr-372	101	16	panel	panel	NOUN
ftr-372	101	17	on	on	ADP
ftr-372	101	18	federal	federal	ADJ
ftr-372	101	19	tax	tax	NOUN
ftr-372	101	20	reform	reform	NOUN
ftr-372	101	21	found	find	VERB
ftr-372	101	22	the	the	DET
ftr-372	101	23	system	system	NOUN
ftr-372	101	24	“	"	PUNCT
ftr-372	101	25	deeply	deeply	ADV
ftr-372	101	26	,	,	PUNCT
ftr-372	101	27	deeply	deeply	ADV
ftr-372	101	28	flawed	flawed	ADJ
ftr-372	101	29	,	,	PUNCT
ftr-372	101	30	”	"	PUNCT
ftr-372	101	31	noting	note	VERB
ftr-372	101	32	that	that	SCONJ
ftr-372	101	33	“	"	PUNCT
ftr-372	101	34	it	it	PRON
ftr-372	101	35	is	be	AUX
ftr-372	101	36	difficult	difficult	ADJ
ftr-372	101	37	to	to	PART
ftr-372	101	38	overstate	overstate	VERB
ftr-372	101	39	the	the	DET
ftr-372	101	40	crisis	crisis	NOUN
ftr-372	101	41	in	in	ADP
ftr-372	101	42	the	the	DET
ftr-372	101	43	administration	administration	NOUN
ftr-372	101	44	of	of	ADP
ftr-372	101	45	the	the	DET
ftr-372	101	46	international	international	ADJ
ftr-372	101	47	tax	tax	NOUN
ftr-372	101	48	system	system	NOUN
ftr-372	101	49	of	of	ADP
ftr-372	101	50	the	the	DET
ftr-372	101	51	united	united	PROPN
ftr-372	101	52	states	states	PROPN
ftr-372	101	53	.	.	PUNCT
ftr-372	101	54	”	"	PUNCT
ftr-372	102	1	current	current	ADJ
ftr-372	102	2	transfer	transfer	NOUN
ftr-372	102	3	pricing	pricing	NOUN
ftr-372	102	4	rules	rule	NOUN
ftr-372	102	5	have	have	AUX
ftr-372	102	6	spawned	spawn	VERB
ftr-372	102	7	a	a	DET
ftr-372	102	8	huge	huge	ADJ
ftr-372	102	9	industry	industry	NOUN
ftr-372	102	10	of	of	ADP
ftr-372	102	11	lawyers	lawyer	NOUN
ftr-372	102	12	,	,	PUNCT
ftr-372	102	13	accountants	accountant	NOUN
ftr-372	102	14	and	and	CCONJ
ftr-372	102	15	economists	economist	NOUN
ftr-372	102	16	whose	whose	DET
ftr-372	102	17	professional	professional	ADJ
ftr-372	102	18	role	role	NOUN
ftr-372	102	19	is	be	AUX
ftr-372	102	20	to	to	PART
ftr-372	102	21	assist	assist	VERB
ftr-372	102	22	multinational	multinational	ADJ
ftr-372	102	23	companies	company	NOUN
ftr-372	102	24	in	in	ADP
ftr-372	102	25	their	their	PRON
ftr-372	102	26	transfer	transfer	NOUN
ftr-372	102	27	pricing	pricing	NOUN
ftr-372	102	28	planning	planning	NOUN
ftr-372	102	29	and	and	CCONJ
ftr-372	102	30	compliance	compliance	NOUN
ftr-372	102	31	.	.	PUNCT
ftr-372	103	1	fourth	fourth	ADJ
ftr-372	103	2	,	,	PUNCT
ftr-372	103	3	particularly	particularly	ADV
ftr-372	103	4	given	give	VERB
ftr-372	103	5	the	the	DET
ftr-372	103	6	high	high	ADJ
ftr-372	103	7	u.s	u.s	PROPN
ftr-372	103	8	.	.	PROPN
ftr-372	103	9	corporate	corporate	ADJ
ftr-372	103	10	statutory	statutory	ADJ
ftr-372	103	11	tax	tax	NOUN
ftr-372	103	12	rates	rate	NOUN
ftr-372	103	13	,	,	PUNCT
ftr-372	103	14	the	the	DET
ftr-372	103	15	u.s	u.s	PROPN
ftr-372	103	16	.	.	PROPN
ftr-372	103	17	corporate	corporate	ADJ
ftr-372	103	18	tax	tax	NOUN
ftr-372	103	19	system	system	NOUN
ftr-372	103	20	raises	raise	VERB
ftr-372	103	21	relatively	relatively	ADV
ftr-372	103	22	little	little	ADJ
ftr-372	103	23	revenue	revenue	NOUN
ftr-372	103	24	.	.	PUNCT
ftr-372	104	1	figure	figure	NOUN
ftr-372	104	2	4	4	NUM
ftr-372	104	3	shows	show	VERB
ftr-372	104	4	the	the	DET
ftr-372	104	5	evolution	evolution	NOUN
ftr-372	104	6	of	of	ADP
ftr-372	104	7	government	government	NOUN
ftr-372	104	8	corporate	corporate	ADJ
ftr-372	104	9	tax	tax	NOUN
ftr-372	104	10	revenues	revenue	NOUN
ftr-372	104	11	relative	relative	ADJ
ftr-372	104	12	to	to	ADP
ftr-372	104	13	gdp	gdp	NOUN
ftr-372	104	14	for	for	ADP
ftr-372	104	15	oecd	oecd	PROPN
ftr-372	104	16	countries	country	NOUN
ftr-372	104	17	.	.	PUNCT
ftr-372	105	1	for	for	ADP
ftr-372	105	2	most	most	ADJ
ftr-372	105	3	oecd	oecd	PROPN
ftr-372	105	4	countries	country	NOUN
ftr-372	105	5	,	,	PUNCT
ftr-372	105	6	revenues	revenue	NOUN
ftr-372	105	7	have	have	AUX
ftr-372	105	8	increased	increase	VERB
ftr-372	105	9	as	as	ADP
ftr-372	105	10	a	a	DET
ftr-372	105	11	share	share	NOUN
ftr-372	105	12	of	of	ADP
ftr-372	105	13	gdp	gdp	NOUN
ftr-372	105	14	even	even	ADV
ftr-372	105	15	as	as	SCONJ
ftr-372	105	16	corporate	corporate	ADJ
ftr-372	105	17	tax	tax	NOUN
ftr-372	105	18	rates	rate	NOUN
ftr-372	105	19	have	have	AUX
ftr-372	105	20	declined	decline	VERB
ftr-372	105	21	;	;	PUNCT
ftr-372	105	22	the	the	DET
ftr-372	105	23	average	average	ADJ
ftr-372	105	24	oecd	oecd	PROPN
ftr-372	105	25	country	country	NOUN
ftr-372	105	26	receives	receive	VERB
ftr-372	105	27	about	about	ADV
ftr-372	105	28	3.25	3.25	NUM
ftr-372	105	29	%	%	NOUN
ftr-372	105	30	of	of	ADP
ftr-372	105	31	gdp	gdp	NOUN
ftr-372	105	32	from	from	ADP
ftr-372	105	33	corporate	corporate	ADJ
ftr-372	105	34	tax	tax	NOUN
ftr-372	105	35	revenue	revenue	NOUN
ftr-372	105	36	by	by	ADP
ftr-372	105	37	the	the	DET
ftr-372	105	38	end	end	NOUN
ftr-372	105	39	of	of	ADP
ftr-372	105	40	the	the	DET
ftr-372	105	41	sample	sample	NOUN
ftr-372	105	42	.	.	PUNCT
ftr-372	106	1	most	most	ADJ
ftr-372	106	2	observers	observer	NOUN
ftr-372	106	3	attribute	attribute	VERB
ftr-372	106	4	this	this	DET
ftr-372	106	5	trend	trend	NOUN
ftr-372	106	6	to	to	ADP
ftr-372	106	7	a	a	DET
ftr-372	106	8	broadening	broadening	NOUN
ftr-372	106	9	of	of	ADP
ftr-372	106	10	the	the	DET
ftr-372	106	11	tax	tax	NOUN
ftr-372	106	12	base	base	NOUN
ftr-372	106	13	for	for	ADP
ftr-372	106	14	many	many	ADJ
ftr-372	106	15	oecd	oecd	NOUN
ftr-372	106	16	countries	country	NOUN
ftr-372	106	17	during	during	ADP
ftr-372	106	18	this	this	DET
ftr-372	106	19	time	time	NOUN
ftr-372	106	20	period	period	NOUN
ftr-372	106	21	.	.	PUNCT
ftr-372	107	1	for	for	ADP
ftr-372	107	2	the	the	DET
ftr-372	107	3	united	united	PROPN
ftr-372	107	4	states	states	PROPN
ftr-372	107	5	,	,	PUNCT
ftr-372	107	6	revenues	revenue	NOUN
ftr-372	107	7	are	be	AUX
ftr-372	107	8	lower	low	ADJ
ftr-372	107	9	;	;	PUNCT
ftr-372	107	10	although	although	SCONJ
ftr-372	107	11	they	they	PRON
ftr-372	107	12	fluctuate	fluctuate	VERB
ftr-372	107	13	with	with	ADP
ftr-372	107	14	the	the	DET
ftr-372	107	15	cyclical	cyclical	ADJ
ftr-372	107	16	position	position	NOUN
ftr-372	107	17	of	of	ADP
ftr-372	107	18	the	the	DET
ftr-372	107	19	economy	economy	NOUN
ftr-372	107	20	,	,	PUNCT
ftr-372	107	21	they	they	PRON
ftr-372	107	22	tend	tend	VERB
ftr-372	107	23	to	to	PART
ftr-372	107	24	be	be	AUX
ftr-372	107	25	closer	close	ADJ
ftr-372	107	26	to	to	ADP
ftr-372	107	27	2.25	2.25	NUM
ftr-372	107	28	%	%	NOUN
ftr-372	107	29	of	of	ADP
ftr-372	107	30	gdp	gdp	NOUN
ftr-372	107	31	.	.	PUNCT
ftr-372	108	1	there	there	PRON
ftr-372	108	2	are	be	VERB
ftr-372	108	3	several	several	ADJ
ftr-372	108	4	7	7	NUM
ftr-372	108	5	.	.	PUNCT
ftr-372	109	1	this	this	DET
ftr-372	109	2	estimate	estimate	NOUN
ftr-372	109	3	is	be	AUX
ftr-372	109	4	from	from	ADP
ftr-372	109	5	clausing	clause	VERB
ftr-372	109	6	(	(	PUNCT
ftr-372	109	7	2008	2008	NUM
ftr-372	109	8	)	)	PUNCT
ftr-372	109	9	.	.	PUNCT
ftr-372	110	1	the	the	DET
ftr-372	110	2	calculation	calculation	NOUN
ftr-372	110	3	is	be	AUX
ftr-372	110	4	based	base	VERB
ftr-372	110	5	on	on	ADP
ftr-372	110	6	a	a	DET
ftr-372	110	7	regression	regression	NOUN
ftr-372	110	8	of	of	ADP
ftr-372	110	9	u.s	u.s	PROPN
ftr-372	110	10	.	.	PROPN
ftr-372	110	11	multinational	multinational	ADJ
ftr-372	110	12	firm	firm	ADJ
ftr-372	110	13	affiliate	affiliate	NOUN
ftr-372	110	14	profit	profit	NOUN
ftr-372	110	15	rates	rate	NOUN
ftr-372	110	16	on	on	ADP
ftr-372	110	17	tax	tax	NOUN
ftr-372	110	18	rate	rate	NOUN
ftr-372	110	19	differences	difference	NOUN
ftr-372	110	20	across	across	ADP
ftr-372	110	21	countries	country	NOUN
ftr-372	110	22	.	.	PUNCT
ftr-372	111	1	see	see	VERB
ftr-372	111	2	appendix	appendix	VERB
ftr-372	111	3	a	a	PRON
ftr-372	111	4	for	for	ADP
ftr-372	111	5	more	more	ADJ
ftr-372	111	6	details	detail	NOUN
ftr-372	111	7	.	.	PUNCT
ftr-372	112	1	8	8	X
ftr-372	112	2	.	.	X
ftr-372	112	3	see	see	VERB
ftr-372	112	4	de	de	X
ftr-372	112	5	mooij	mooij	X
ftr-372	112	6	(	(	PUNCT
ftr-372	112	7	2005	2005	NUM
ftr-372	112	8	)	)	PUNCT
ftr-372	112	9	.	.	PUNCT
ftr-372	113	1	2009	2009	NUM
ftr-372	113	2	]	]	PUNCT
ftr-372	113	3	allocating	allocate	VERB
ftr-372	113	4	business	business	NOUN
ftr-372	113	5	profits	profit	NOUN
ftr-372	113	6	for	for	ADP
ftr-372	113	7	tax	tax	NOUN
ftr-372	113	8	purposes	purpose	NOUN
ftr-372	113	9	503	503	NUM
ftr-372	113	10	plausible	plausible	ADJ
ftr-372	113	11	reasons	reason	NOUN
ftr-372	113	12	for	for	ADP
ftr-372	113	13	the	the	DET
ftr-372	113	14	lower	low	ADJ
ftr-372	113	15	amount	amount	NOUN
ftr-372	113	16	of	of	ADP
ftr-372	113	17	u.s	u.s	PROPN
ftr-372	113	18	.	.	PROPN
ftr-372	113	19	revenue	revenue	NOUN
ftr-372	113	20	,	,	PUNCT
ftr-372	113	21	including	include	VERB
ftr-372	113	22	the	the	DET
ftr-372	113	23	increasingly	increasingly	ADV
ftr-372	113	24	aggressive	aggressive	ADJ
ftr-372	113	25	use	use	NOUN
ftr-372	113	26	of	of	ADP
ftr-372	113	27	corporate	corporate	ADJ
ftr-372	113	28	tax	tax	NOUN
ftr-372	113	29	shelters	shelter	NOUN
ftr-372	113	30	,	,	PUNCT
ftr-372	113	31	a	a	DET
ftr-372	113	32	narrower	narrow	ADJ
ftr-372	113	33	corporate	corporate	ADJ
ftr-372	113	34	tax	tax	NOUN
ftr-372	113	35	base	base	NOUN
ftr-372	113	36	,	,	PUNCT
ftr-372	113	37	and	and	CCONJ
ftr-372	113	38	stronger	strong	ADJ
ftr-372	113	39	incentives	incentive	NOUN
ftr-372	113	40	for	for	ADP
ftr-372	113	41	tax	tax	NOUN
ftr-372	113	42	avoidance	avoidance	NOUN
ftr-372	113	43	,	,	PUNCT
ftr-372	113	44	which	which	PRON
ftr-372	113	45	tend	tend	VERB
ftr-372	113	46	to	to	PART
ftr-372	113	47	increase	increase	VERB
ftr-372	113	48	as	as	SCONJ
ftr-372	113	49	the	the	DET
ftr-372	113	50	u.s	u.s	PROPN
ftr-372	113	51	.	.	PROPN
ftr-372	113	52	tax	tax	NOUN
ftr-372	113	53	rate	rate	NOUN
ftr-372	113	54	is	be	AUX
ftr-372	113	55	high	high	ADJ
ftr-372	113	56	relative	relative	ADJ
ftr-372	113	57	to	to	ADP
ftr-372	113	58	other	other	ADJ
ftr-372	113	59	countries.9	countries.9	PROPN
ftr-372	113	60	finally	finally	ADV
ftr-372	113	61	,	,	PUNCT
ftr-372	113	62	it	it	PRON
ftr-372	113	63	is	be	AUX
ftr-372	113	64	important	important	ADJ
ftr-372	113	65	to	to	PART
ftr-372	113	66	note	note	VERB
ftr-372	113	67	that	that	SCONJ
ftr-372	113	68	the	the	DET
ftr-372	113	69	problems	problem	NOUN
ftr-372	113	70	with	with	ADP
ftr-372	113	71	the	the	DET
ftr-372	113	72	current	current	ADJ
ftr-372	113	73	system	system	NOUN
ftr-372	113	74	derive	derive	VERB
ftr-372	113	75	not	not	PART
ftr-372	113	76	from	from	ADP
ftr-372	113	77	rules	rule	NOUN
ftr-372	113	78	at	at	ADP
ftr-372	113	79	its	its	PRON
ftr-372	113	80	periphery	periphery	NOUN
ftr-372	113	81	,	,	PUNCT
ftr-372	113	82	but	but	CCONJ
ftr-372	113	83	instead	instead	ADV
ftr-372	113	84	from	from	ADP
ftr-372	113	85	a	a	DET
ftr-372	113	86	fallacy	fallacy	NOUN
ftr-372	113	87	that	that	PRON
ftr-372	113	88	lies	lie	VERB
ftr-372	113	89	at	at	ADP
ftr-372	113	90	the	the	DET
ftr-372	113	91	system	system	NOUN
ftr-372	113	92	’s	’s	PART
ftr-372	113	93	central	central	ADJ
ftr-372	113	94	core	core	NOUN
ftr-372	113	95	:	:	PUNCT
ftr-372	113	96	namely	namely	ADV
ftr-372	113	97	,	,	PUNCT
ftr-372	113	98	the	the	DET
ftr-372	113	99	belief	belief	NOUN
ftr-372	113	100	that	that	SCONJ
ftr-372	113	101	transactions	transaction	NOUN
ftr-372	113	102	among	among	ADP
ftr-372	113	103	unrelated	unrelated	ADJ
ftr-372	113	104	parties	party	NOUN
ftr-372	113	105	can	can	AUX
ftr-372	113	106	be	be	AUX
ftr-372	113	107	found	find	VERB
ftr-372	113	108	that	that	PRON
ftr-372	113	109	are	be	AUX
ftr-372	113	110	sufficiently	sufficiently	ADV
ftr-372	113	111	comparable	comparable	ADJ
ftr-372	113	112	to	to	ADP
ftr-372	113	113	transactions	transaction	NOUN
ftr-372	113	114	among	among	ADP
ftr-372	113	115	members	member	NOUN
ftr-372	113	116	of	of	ADP
ftr-372	113	117	multinational	multinational	ADJ
ftr-372	113	118	groups	group	NOUN
ftr-372	113	119	that	that	PRON
ftr-372	113	120	they	they	PRON
ftr-372	113	121	can	can	AUX
ftr-372	113	122	be	be	AUX
ftr-372	113	123	used	use	VERB
ftr-372	113	124	as	as	ADP
ftr-372	113	125	meaningful	meaningful	ADJ
ftr-372	113	126	benchmarks	benchmark	NOUN
ftr-372	113	127	for	for	ADP
ftr-372	113	128	tax	tax	NOUN
ftr-372	113	129	compliance	compliance	NOUN
ftr-372	113	130	and	and	CCONJ
ftr-372	113	131	enforcement.10	enforcement.10	NOUN
ftr-372	113	132	for	for	ADP
ftr-372	113	133	example	example	NOUN
ftr-372	113	134	,	,	PUNCT
ftr-372	113	135	if	if	SCONJ
ftr-372	113	136	one	one	PRON
ftr-372	113	137	wants	want	VERB
ftr-372	113	138	to	to	PART
ftr-372	113	139	determine	determine	VERB
ftr-372	113	140	the	the	DET
ftr-372	113	141	“	"	PUNCT
ftr-372	113	142	arm	arm	NOUN
ftr-372	113	143	’s	’s	PART
ftr-372	113	144	length	length	NOUN
ftr-372	113	145	”	"	PUNCT
ftr-372	113	146	level	level	NOUN
ftr-372	113	147	of	of	ADP
ftr-372	113	148	profitability	profitability	NOUN
ftr-372	113	149	of	of	ADP
ftr-372	113	150	a	a	DET
ftr-372	113	151	u.s	u.s	PROPN
ftr-372	113	152	.	.	PROPN
ftr-372	113	153	distribution	distribution	NOUN
ftr-372	113	154	subsidiary	subsidiary	NOUN
ftr-372	113	155	of	of	ADP
ftr-372	113	156	a	a	DET
ftr-372	113	157	foreign	foreign	ADJ
ftr-372	113	158	manufacturer	manufacturer	NOUN
ftr-372	113	159	of	of	ADP
ftr-372	113	160	automobiles	automobile	NOUN
ftr-372	113	161	,	,	PUNCT
ftr-372	113	162	one	one	PRON
ftr-372	113	163	identifies	identify	VERB
ftr-372	113	164	one	one	NUM
ftr-372	113	165	or	or	CCONJ
ftr-372	113	166	more	more	ADV
ftr-372	113	167	independent	independent	ADJ
ftr-372	113	168	u.s	u.s	PROPN
ftr-372	113	169	.	.	PROPN
ftr-372	113	170	distributors	distributor	NOUN
ftr-372	113	171	of	of	ADP
ftr-372	113	172	automobiles	automobile	NOUN
ftr-372	113	173	operating	operate	VERB
ftr-372	113	174	in	in	ADP
ftr-372	113	175	economically	economically	ADV
ftr-372	113	176	,	,	PUNCT
ftr-372	113	177	similar	similar	ADJ
ftr-372	113	178	circumstances	circumstance	NOUN
ftr-372	113	179	and	and	CCONJ
ftr-372	113	180	uses	use	VERB
ftr-372	113	181	the	the	DET
ftr-372	113	182	income	income	NOUN
ftr-372	113	183	of	of	ADP
ftr-372	113	184	the	the	DET
ftr-372	113	185	independent	independent	ADJ
ftr-372	113	186	distributor	distributor	NOUN
ftr-372	113	187	or	or	CCONJ
ftr-372	113	188	distributors	distributor	NOUN
ftr-372	113	189	to	to	PART
ftr-372	113	190	benchmark	benchmark	VERB
ftr-372	113	191	the	the	DET
ftr-372	113	192	income	income	NOUN
ftr-372	113	193	of	of	ADP
ftr-372	113	194	the	the	DET
ftr-372	113	195	u.s	u.s	PROPN
ftr-372	113	196	.	.	PROPN
ftr-372	113	197	subsidiary	subsidiary	NOUN
ftr-372	113	198	.	.	PUNCT
ftr-372	114	1	such	such	DET
ftr-372	114	2	an	an	DET
ftr-372	114	3	approach	approach	NOUN
ftr-372	114	4	might	might	AUX
ftr-372	114	5	well	well	ADV
ftr-372	114	6	have	have	AUX
ftr-372	114	7	made	make	VERB
ftr-372	114	8	sense	sense	NOUN
ftr-372	114	9	eighty	eighty	NUM
ftr-372	114	10	years	year	NOUN
ftr-372	114	11	ago	ago	ADV
ftr-372	114	12	,	,	PUNCT
ftr-372	114	13	when	when	SCONJ
ftr-372	114	14	the	the	DET
ftr-372	114	15	legislative	legislative	ADJ
ftr-372	114	16	language	language	NOUN
ftr-372	114	17	underlying	underlie	VERB
ftr-372	114	18	today	today	NOUN
ftr-372	114	19	’s	’s	PART
ftr-372	114	20	arm	arm	NOUN
ftr-372	114	21	’s	’s	PART
ftr-372	114	22	length	length	NOUN
ftr-372	114	23	standard	standard	NOUN
ftr-372	114	24	for	for	ADP
ftr-372	114	25	income	income	NOUN
ftr-372	114	26	tax	tax	NOUN
ftr-372	114	27	purposes	purpose	NOUN
ftr-372	114	28	was	be	AUX
ftr-372	114	29	first	first	ADV
ftr-372	114	30	developed.11	developed.11	ADJ
ftr-372	114	31	at	at	ADP
ftr-372	114	32	that	that	DET
ftr-372	114	33	time	time	NOUN
ftr-372	114	34	,	,	PUNCT
ftr-372	114	35	although	although	SCONJ
ftr-372	114	36	multinational	multinational	ADJ
ftr-372	114	37	groups	group	NOUN
ftr-372	114	38	existed	exist	VERB
ftr-372	114	39	,	,	PUNCT
ftr-372	114	40	available	available	ADJ
ftr-372	114	41	transportation	transportation	NOUN
ftr-372	114	42	and	and	CCONJ
ftr-372	114	43	communications	communication	NOUN
ftr-372	114	44	technology	technology	NOUN
ftr-372	114	45	did	do	AUX
ftr-372	114	46	not	not	PART
ftr-372	114	47	permit	permit	VERB
ftr-372	114	48	close	close	ADJ
ftr-372	114	49	centralized	centralized	ADJ
ftr-372	114	50	management	management	NOUN
ftr-372	114	51	of	of	ADP
ftr-372	114	52	geographically	geographically	ADV
ftr-372	114	53	dispersed	disperse	VERB
ftr-372	114	54	groups	group	NOUN
ftr-372	114	55	.	.	PUNCT
ftr-372	115	1	therefore	therefore	ADV
ftr-372	115	2	,	,	PUNCT
ftr-372	115	3	members	member	NOUN
ftr-372	115	4	of	of	ADP
ftr-372	115	5	multinational	multinational	ADJ
ftr-372	115	6	groups	group	NOUN
ftr-372	115	7	functioned	function	VERB
ftr-372	115	8	largely	largely	ADV
ftr-372	115	9	as	as	ADP
ftr-372	115	10	independent	independent	ADJ
ftr-372	115	11	entities	entity	NOUN
ftr-372	115	12	,	,	PUNCT
ftr-372	115	13	and	and	CCONJ
ftr-372	115	14	benchmarking	benchmarke	VERB
ftr-372	115	15	their	their	PRON
ftr-372	115	16	incomes	income	NOUN
ftr-372	115	17	or	or	CCONJ
ftr-372	115	18	transactions	transaction	NOUN
ftr-372	115	19	based	base	VERB
ftr-372	115	20	on	on	ADP
ftr-372	115	21	uncontrolled	uncontrolled	ADJ
ftr-372	115	22	comparables	comparable	NOUN
ftr-372	115	23	probably	probably	ADV
ftr-372	115	24	made	make	VERB
ftr-372	115	25	good	good	ADJ
ftr-372	115	26	sense	sense	NOUN
ftr-372	115	27	.	.	PUNCT
ftr-372	116	1	9	9	X
ftr-372	116	2	.	.	X
ftr-372	116	3	alan	alan	PROPN
ftr-372	116	4	auerbach	auerbach	PROPN
ftr-372	116	5	“	"	PUNCT
ftr-372	116	6	why	why	SCONJ
ftr-372	116	7	have	have	AUX
ftr-372	116	8	corporate	corporate	ADJ
ftr-372	116	9	tax	tax	NOUN
ftr-372	116	10	revenues	revenue	NOUN
ftr-372	116	11	declined	decline	VERB
ftr-372	116	12	?	?	PUNCT
ftr-372	117	1	another	another	DET
ftr-372	117	2	look	look	NOUN
ftr-372	117	3	.	.	PUNCT
ftr-372	117	4	”	"	PUNCT
ftr-372	118	1	nber	nber	PROPN
ftr-372	118	2	working	working	PROPN
ftr-372	118	3	paper	paper	PROPN
ftr-372	118	4	no	no	NOUN
ftr-372	118	5	.	.	PROPN
ftr-372	118	6	12463	12463	NUM
ftr-372	118	7	.	.	PUNCT
ftr-372	119	1	cambridge	cambridge	PROPN
ftr-372	119	2	,	,	PUNCT
ftr-372	119	3	(	(	PUNCT
ftr-372	119	4	aug	aug	PROPN
ftr-372	119	5	.	.	PROPN
ftr-372	119	6	2006	2006	NUM
ftr-372	119	7	)	)	PUNCT
ftr-372	119	8	;	;	PUNCT
ftr-372	119	9	also	also	ADV
ftr-372	119	10	notes	note	VERB
ftr-372	119	11	that	that	SCONJ
ftr-372	119	12	there	there	PRON
ftr-372	119	13	is	be	VERB
ftr-372	119	14	a	a	DET
ftr-372	119	15	declining	decline	VERB
ftr-372	119	16	ratio	ratio	NOUN
ftr-372	119	17	of	of	ADP
ftr-372	119	18	nonfinancial	nonfinancial	ADJ
ftr-372	119	19	c	c	PROPN
ftr-372	119	20	corporation	corporation	NOUN
ftr-372	119	21	profits	profit	NOUN
ftr-372	119	22	,	,	PUNCT
ftr-372	119	23	although	although	SCONJ
ftr-372	119	24	he	he	PRON
ftr-372	119	25	notes	note	VERB
ftr-372	119	26	that	that	SCONJ
ftr-372	119	27	this	this	PRON
ftr-372	119	28	is	be	AUX
ftr-372	119	29	offset	offset	VERB
ftr-372	119	30	by	by	ADP
ftr-372	119	31	an	an	DET
ftr-372	119	32	increasing	increase	VERB
ftr-372	119	33	average	average	ADJ
ftr-372	119	34	tax	tax	NOUN
ftr-372	119	35	rate	rate	NOUN
ftr-372	119	36	due	due	ADP
ftr-372	119	37	to	to	ADP
ftr-372	119	38	the	the	DET
ftr-372	119	39	increasing	increase	VERB
ftr-372	119	40	importance	importance	NOUN
ftr-372	119	41	of	of	ADP
ftr-372	119	42	tax	tax	NOUN
ftr-372	119	43	losses	loss	NOUN
ftr-372	119	44	.	.	PUNCT
ftr-372	120	1	10	10	NUM
ftr-372	120	2	.	.	PUNCT
ftr-372	121	1	reuven	reuven	VERB
ftr-372	121	2	avi	avi	PROPN
ftr-372	121	3	-	-	PUNCT
ftr-372	121	4	yonah	yonah	ADJ
ftr-372	121	5	“	"	PUNCT
ftr-372	121	6	the	the	DET
ftr-372	121	7	rise	rise	NOUN
ftr-372	121	8	and	and	CCONJ
ftr-372	121	9	fall	fall	NOUN
ftr-372	121	10	of	of	ADP
ftr-372	121	11	arm	arm	NOUN
ftr-372	121	12	’s	’s	PART
ftr-372	121	13	length	length	NOUN
ftr-372	121	14	:	:	PUNCT
ftr-372	121	15	a	a	DET
ftr-372	121	16	study	study	NOUN
ftr-372	121	17	in	in	ADP
ftr-372	121	18	the	the	DET
ftr-372	121	19	evolution	evolution	NOUN
ftr-372	121	20	of	of	ADP
ftr-372	121	21	u.s	u.s	PROPN
ftr-372	121	22	.	.	PROPN
ftr-372	121	23	international	international	ADJ
ftr-372	121	24	taxation	taxation	NOUN
ftr-372	121	25	.	.	PUNCT
ftr-372	121	26	”	"	PUNCT
ftr-372	122	1	finance	finance	NOUN
ftr-372	122	2	and	and	CCONJ
ftr-372	122	3	tax	tax	NOUN
ftr-372	122	4	law	law	NOUN
ftr-372	122	5	review	review	NOUN
ftr-372	122	6	9:310	9:310	NUM
ftr-372	122	7	(	(	PUNCT
ftr-372	122	8	updated	update	VERB
ftr-372	122	9	version	version	NOUN
ftr-372	122	10	of	of	ADP
ftr-372	122	11	article	article	NOUN
ftr-372	122	12	from	from	ADP
ftr-372	122	13	1995	1995	NUM
ftr-372	122	14	virginia	virginia	PROPN
ftr-372	122	15	tax	tax	PROPN
ftr-372	122	16	rev	rev	PROPN
ftr-372	122	17	.	.	PROPN
ftr-372	122	18	15:80	15:80	NUM
ftr-372	122	19	(	(	PUNCT
ftr-372	122	20	2006	2006	NUM
ftr-372	122	21	)	)	PUNCT
ftr-372	122	22	.	.	PUNCT
ftr-372	123	1	this	this	DET
ftr-372	123	2	argument	argument	NOUN
ftr-372	123	3	is	be	AUX
ftr-372	123	4	presented	present	VERB
ftr-372	123	5	in	in	ADP
ftr-372	123	6	detail	detail	NOUN
ftr-372	123	7	in	in	ADP
ftr-372	123	8	e.g.	e.g.	ADV
ftr-372	123	9	,	,	PUNCT
ftr-372	123	10	stanley	stanley	PROPN
ftr-372	123	11	i.	i.	PROPN
ftr-372	123	12	langbein	langbein	PROPN
ftr-372	123	13	“	"	PUNCT
ftr-372	123	14	the	the	DET
ftr-372	123	15	unitary	unitary	ADJ
ftr-372	123	16	method	method	NOUN
ftr-372	123	17	and	and	CCONJ
ftr-372	123	18	the	the	DET
ftr-372	123	19	myth	myth	NOUN
ftr-372	123	20	of	of	ADP
ftr-372	123	21	arm	arm	NOUN
ftr-372	123	22	’s	’s	PART
ftr-372	123	23	length	length	NOUN
ftr-372	123	24	.	.	PUNCT
ftr-372	123	25	”	"	PUNCT
ftr-372	124	1	tax	tax	NOUN
ftr-372	124	2	notes	note	NOUN
ftr-372	124	3	30:625	30:625	NUM
ftr-372	124	4	(	(	PUNCT
ftr-372	124	5	1986	1986	NUM
ftr-372	124	6	)	)	PUNCT
ftr-372	124	7	,	,	PUNCT
ftr-372	124	8	and	and	CCONJ
ftr-372	124	9	michael	michael	PROPN
ftr-372	124	10	c.	c.	PROPN
ftr-372	124	11	durst	durst	PROPN
ftr-372	124	12	&	&	CCONJ
ftr-372	124	13	robert	robert	PROPN
ftr-372	124	14	e.	e.	PROPN
ftr-372	124	15	culbertson	culbertson	PROPN
ftr-372	124	16	clearing	clear	VERB
ftr-372	124	17	away	away	ADV
ftr-372	124	18	the	the	DET
ftr-372	124	19	sand	sand	NOUN
ftr-372	124	20	:	:	PUNCT
ftr-372	124	21	retrospective	retrospective	ADJ
ftr-372	124	22	methods	method	NOUN
ftr-372	124	23	and	and	CCONJ
ftr-372	124	24	prospective	prospective	ADJ
ftr-372	124	25	documentation	documentation	NOUN
ftr-372	124	26	in	in	ADP
ftr-372	124	27	transfer	transfer	NOUN
ftr-372	124	28	pricing	pricing	NOUN
ftr-372	124	29	today	today	NOUN
ftr-372	124	30	.	.	PUNCT
ftr-372	124	31	”	"	PUNCT
ftr-372	125	1	tax	tax	NOUN
ftr-372	125	2	law	law	NOUN
ftr-372	125	3	rev	rev	VERB
ftr-372	125	4	.	.	PROPN
ftr-372	125	5	57	57	NUM
ftr-372	125	6	.	.	X
ftr-372	126	1	37	37	NUM
ftr-372	126	2	-	-	SYM
ftr-372	126	3	84	84	NUM
ftr-372	126	4	(	(	PUNCT
ftr-372	126	5	2003	2003	NUM
ftr-372	126	6	)	)	PUNCT
ftr-372	126	7	.	.	PUNCT
ftr-372	127	1	11	11	NUM
ftr-372	127	2	.	.	X
ftr-372	128	1	for	for	SCONJ
ftr-372	128	2	historical	historical	ADJ
ftr-372	128	3	summaries	summary	NOUN
ftr-372	128	4	see	see	VERB
ftr-372	128	5	,	,	PUNCT
ftr-372	128	6	e.g.	e.g.	ADV
ftr-372	128	7	,	,	PUNCT
ftr-372	128	8	stanley	stanley	PROPN
ftr-372	128	9	i.	i.	PROPN
ftr-372	128	10	langbein	langbein	PROPN
ftr-372	128	11	“	"	PUNCT
ftr-372	128	12	the	the	DET
ftr-372	128	13	unitary	unitary	ADJ
ftr-372	128	14	method	method	NOUN
ftr-372	128	15	and	and	CCONJ
ftr-372	128	16	the	the	DET
ftr-372	128	17	myth	myth	NOUN
ftr-372	128	18	of	of	ADP
ftr-372	128	19	arm	arm	NOUN
ftr-372	128	20	’s	’s	PART
ftr-372	128	21	length	length	NOUN
ftr-372	128	22	.	.	PUNCT
ftr-372	128	23	”	"	PUNCT
ftr-372	129	1	tax	tax	NOUN
ftr-372	129	2	notes	note	NOUN
ftr-372	129	3	(	(	PUNCT
ftr-372	129	4	1986	1986	NUM
ftr-372	129	5	)	)	PUNCT
ftr-372	129	6	,	,	PUNCT
ftr-372	129	7	rueven	rueven	VERB
ftr-372	129	8	avi	avi	PROPN
ftr-372	129	9	-	-	PUNCT
ftr-372	129	10	yonah	yonah	ADJ
ftr-372	129	11	“	"	PUNCT
ftr-372	129	12	the	the	DET
ftr-372	129	13	rise	rise	NOUN
ftr-372	129	14	and	and	CCONJ
ftr-372	129	15	fall	fall	NOUN
ftr-372	129	16	of	of	ADP
ftr-372	129	17	arm	arm	NOUN
ftr-372	129	18	’s	’s	PART
ftr-372	129	19	length	length	NOUN
ftr-372	129	20	:	:	PUNCT
ftr-372	129	21	a	a	DET
ftr-372	129	22	study	study	NOUN
ftr-372	129	23	in	in	ADP
ftr-372	129	24	the	the	DET
ftr-372	129	25	evolution	evolution	NOUN
ftr-372	129	26	of	of	ADP
ftr-372	129	27	u.s	u.s	PROPN
ftr-372	129	28	.	.	PROPN
ftr-372	129	29	international	international	ADJ
ftr-372	129	30	taxation	taxation	NOUN
ftr-372	129	31	.	.	PUNCT
ftr-372	129	32	”	"	PUNCT
ftr-372	130	1	(	(	PUNCT
ftr-372	130	2	2006	2006	NUM
ftr-372	130	3	)	)	PUNCT
ftr-372	130	4	and	and	CCONJ
ftr-372	130	5	michael	michael	PROPN
ftr-372	130	6	c.durst	c.durst	PROPN
ftr-372	130	7	&	&	CCONJ
ftr-372	130	8	robert	robert	PROPN
ftr-372	130	9	e.	e.	PROPN
ftr-372	130	10	culbertson	culbertson	PROPN
ftr-372	130	11	“	"	PUNCT
ftr-372	130	12	clearing	clear	VERB
ftr-372	130	13	away	away	ADV
ftr-372	130	14	the	the	DET
ftr-372	130	15	sand	sand	NOUN
ftr-372	130	16	:	:	PUNCT
ftr-372	130	17	retrospective	retrospective	ADJ
ftr-372	130	18	methods	method	NOUN
ftr-372	130	19	and	and	CCONJ
ftr-372	130	20	prospoective	prospoective	ADJ
ftr-372	130	21	documentation	documentation	NOUN
ftr-372	130	22	in	in	ADP
ftr-372	130	23	transfer	transfer	NOUN
ftr-372	130	24	pricing	pricing	NOUN
ftr-372	130	25	today	today	NOUN
ftr-372	130	26	.	.	PUNCT
ftr-372	131	1	”(2003	”(2003	PROPN
ftr-372	131	2	)	)	PUNCT
ftr-372	132	1	at	at	ADP
ftr-372	132	2	42	42	NUM
ftr-372	132	3	-	-	SYM
ftr-372	132	4	64	64	NUM
ftr-372	132	5	.	.	PUNCT
ftr-372	133	1	504	504	NUM
ftr-372	133	2	florida	florida	PROPN
ftr-372	133	3	tax	tax	NOUN
ftr-372	133	4	review	review	NOUN
ftr-372	133	5	[	[	X
ftr-372	133	6	vol	vol	NOUN
ftr-372	133	7	.	.	NOUN
ftr-372	133	8	9:5	9:5	NUM
ftr-372	133	9	that	that	DET
ftr-372	133	10	situation	situation	NOUN
ftr-372	133	11	changed	change	VERB
ftr-372	133	12	,	,	PUNCT
ftr-372	133	13	however	however	ADV
ftr-372	133	14	,	,	PUNCT
ftr-372	133	15	with	with	ADP
ftr-372	133	16	the	the	DET
ftr-372	133	17	technological	technological	ADJ
ftr-372	133	18	changes	change	NOUN
ftr-372	133	19	precipitated	precipitate	VERB
ftr-372	133	20	by	by	ADP
ftr-372	133	21	the	the	DET
ftr-372	133	22	second	second	ADJ
ftr-372	133	23	world	world	NOUN
ftr-372	133	24	war	war	NOUN
ftr-372	133	25	.	.	PUNCT
ftr-372	134	1	today	today	NOUN
ftr-372	134	2	,	,	PUNCT
ftr-372	134	3	it	it	PRON
ftr-372	134	4	is	be	AUX
ftr-372	134	5	possible	possible	ADJ
ftr-372	134	6	to	to	PART
ftr-372	134	7	exercise	exercise	VERB
ftr-372	134	8	close	close	ADJ
ftr-372	134	9	managerial	managerial	ADJ
ftr-372	134	10	control	control	NOUN
ftr-372	134	11	over	over	ADP
ftr-372	134	12	multinational	multinational	ADJ
ftr-372	134	13	groups	group	NOUN
ftr-372	134	14	,	,	PUNCT
ftr-372	134	15	and	and	CCONJ
ftr-372	134	16	these	these	DET
ftr-372	134	17	groups	group	NOUN
ftr-372	134	18	develop	develop	VERB
ftr-372	134	19	in	in	ADP
ftr-372	134	20	all	all	DET
ftr-372	134	21	industries	industry	NOUN
ftr-372	134	22	and	and	CCONJ
ftr-372	134	23	geographic	geographic	ADJ
ftr-372	134	24	market	market	NOUN
ftr-372	134	25	segments	segment	NOUN
ftr-372	134	26	in	in	ADP
ftr-372	134	27	which	which	PRON
ftr-372	134	28	the	the	DET
ftr-372	134	29	efficiencies	efficiency	NOUN
ftr-372	134	30	of	of	ADP
ftr-372	134	31	common	common	ADJ
ftr-372	134	32	control	control	NOUN
ftr-372	134	33	pose	pose	VERB
ftr-372	134	34	significant	significant	ADJ
ftr-372	134	35	economic	economic	ADJ
ftr-372	134	36	advantages	advantage	NOUN
ftr-372	134	37	.	.	PUNCT
ftr-372	135	1	moreover	moreover	ADV
ftr-372	135	2	,	,	PUNCT
ftr-372	135	3	in	in	ADP
ftr-372	135	4	those	those	DET
ftr-372	135	5	industries	industry	NOUN
ftr-372	135	6	and	and	CCONJ
ftr-372	135	7	markets	market	NOUN
ftr-372	135	8	where	where	SCONJ
ftr-372	135	9	common	common	ADJ
ftr-372	135	10	control	control	NOUN
ftr-372	135	11	poses	pose	VERB
ftr-372	135	12	advantages	advantage	NOUN
ftr-372	135	13	,	,	PUNCT
ftr-372	135	14	it	it	PRON
ftr-372	135	15	is	be	AUX
ftr-372	135	16	typically	typically	ADV
ftr-372	135	17	economically	economically	ADV
ftr-372	135	18	infeasible	infeasible	ADJ
ftr-372	135	19	to	to	PART
ftr-372	135	20	remain	remain	VERB
ftr-372	135	21	in	in	ADP
ftr-372	135	22	the	the	DET
ftr-372	135	23	market	market	NOUN
ftr-372	135	24	using	use	VERB
ftr-372	135	25	a	a	DET
ftr-372	135	26	noncommonly	noncommonly	ADV
ftr-372	135	27	controlled	control	VERB
ftr-372	135	28	structure	structure	NOUN
ftr-372	135	29	(	(	PUNCT
ftr-372	135	30	for	for	ADP
ftr-372	135	31	example	example	NOUN
ftr-372	135	32	,	,	PUNCT
ftr-372	135	33	by	by	ADP
ftr-372	135	34	maintaining	maintain	VERB
ftr-372	135	35	distributors	distributor	NOUN
ftr-372	135	36	that	that	PRON
ftr-372	135	37	are	be	AUX
ftr-372	135	38	economically	economically	ADV
ftr-372	135	39	independent	independent	ADJ
ftr-372	135	40	of	of	ADP
ftr-372	135	41	manufacturers	manufacturer	NOUN
ftr-372	135	42	)	)	PUNCT
ftr-372	135	43	.	.	PUNCT
ftr-372	136	1	therefore	therefore	ADV
ftr-372	136	2	,	,	PUNCT
ftr-372	136	3	in	in	ADP
ftr-372	136	4	those	those	DET
ftr-372	136	5	markets	market	NOUN
ftr-372	136	6	in	in	ADP
ftr-372	136	7	which	which	PRON
ftr-372	136	8	multinational	multinational	ADJ
ftr-372	136	9	groups	group	NOUN
ftr-372	136	10	operate	operate	VERB
ftr-372	136	11	–	–	PUNCT
ftr-372	136	12	that	that	ADV
ftr-372	136	13	is	is	ADV
ftr-372	136	14	,	,	PUNCT
ftr-372	136	15	in	in	ADP
ftr-372	136	16	those	those	DET
ftr-372	136	17	markets	market	NOUN
ftr-372	136	18	in	in	ADP
ftr-372	136	19	which	which	PRON
ftr-372	136	20	transfer	transfer	NOUN
ftr-372	136	21	pricing	pricing	NOUN
ftr-372	136	22	issues	issue	NOUN
ftr-372	136	23	arise	arise	VERB
ftr-372	136	24	–	–	PUNCT
ftr-372	136	25	it	it	PRON
ftr-372	136	26	is	be	AUX
ftr-372	136	27	unlikely	unlikely	ADJ
ftr-372	136	28	that	that	SCONJ
ftr-372	136	29	reasonably	reasonably	ADV
ftr-372	136	30	close	close	ADJ
ftr-372	136	31	“	"	PUNCT
ftr-372	136	32	uncontrolled	uncontrolled	ADJ
ftr-372	136	33	comparables	comparable	NOUN
ftr-372	136	34	”	"	PUNCT
ftr-372	136	35	can	can	AUX
ftr-372	136	36	be	be	AUX
ftr-372	136	37	found	find	VERB
ftr-372	136	38	.	.	PUNCT
ftr-372	137	1	for	for	ADP
ftr-372	137	2	example	example	NOUN
ftr-372	137	3	,	,	PUNCT
ftr-372	137	4	to	to	ADP
ftr-372	137	5	our	our	PRON
ftr-372	137	6	knowledge	knowledge	NOUN
ftr-372	137	7	,	,	PUNCT
ftr-372	137	8	there	there	PRON
ftr-372	137	9	are	be	VERB
ftr-372	137	10	no	no	DET
ftr-372	137	11	independently	independently	ADV
ftr-372	137	12	owned	own	VERB
ftr-372	137	13	distributors	distributor	NOUN
ftr-372	137	14	of	of	ADP
ftr-372	137	15	mass	mass	ADJ
ftr-372	137	16	-	-	PUNCT
ftr-372	137	17	market	market	NOUN
ftr-372	137	18	automobiles	automobile	NOUN
ftr-372	137	19	in	in	ADP
ftr-372	137	20	the	the	DET
ftr-372	137	21	united	united	PROPN
ftr-372	137	22	states	states	PROPN
ftr-372	137	23	;	;	PUNCT
ftr-372	137	24	all	all	PRON
ftr-372	137	25	of	of	ADP
ftr-372	137	26	the	the	DET
ftr-372	137	27	distributors	distributor	NOUN
ftr-372	137	28	are	be	AUX
ftr-372	137	29	owned	own	VERB
ftr-372	137	30	by	by	ADP
ftr-372	137	31	their	their	PRON
ftr-372	137	32	manufacturers.12	manufacturers.12	NOUN
ftr-372	137	33	the	the	DET
ftr-372	137	34	same	same	ADJ
ftr-372	137	35	is	be	AUX
ftr-372	137	36	true	true	ADJ
ftr-372	137	37	of	of	ADP
ftr-372	137	38	virtually	virtually	ADV
ftr-372	137	39	every	every	DET
ftr-372	137	40	other	other	ADJ
ftr-372	137	41	industry	industry	NOUN
ftr-372	137	42	that	that	PRON
ftr-372	137	43	is	be	AUX
ftr-372	137	44	conducted	conduct	VERB
ftr-372	137	45	on	on	ADP
ftr-372	137	46	a	a	DET
ftr-372	137	47	large	large	ADJ
ftr-372	137	48	global	global	ADJ
ftr-372	137	49	scale	scale	NOUN
ftr-372	137	50	.	.	PUNCT
ftr-372	138	1	in	in	ADP
ftr-372	138	2	sum	sum	NOUN
ftr-372	138	3	,	,	PUNCT
ftr-372	138	4	no	no	ADV
ftr-372	138	5	matter	matter	ADV
ftr-372	138	6	how	how	SCONJ
ftr-372	138	7	assiduously	assiduously	ADV
ftr-372	138	8	one	one	NUM
ftr-372	138	9	performs	perform	VERB
ftr-372	138	10	“	"	PUNCT
ftr-372	138	11	functional	functional	ADJ
ftr-372	138	12	analyses	analysis	NOUN
ftr-372	138	13	”	"	PUNCT
ftr-372	138	14	designed	design	VERB
ftr-372	138	15	to	to	PART
ftr-372	138	16	identify	identify	VERB
ftr-372	138	17	“	"	PUNCT
ftr-372	138	18	uncontrolled	uncontrolled	ADJ
ftr-372	138	19	comparables	comparable	NOUN
ftr-372	138	20	”	"	PUNCT
ftr-372	138	21	that	that	PRON
ftr-372	138	22	are	be	AUX
ftr-372	138	23	reasonably	reasonably	ADV
ftr-372	138	24	similar	similar	ADJ
ftr-372	138	25	to	to	ADP
ftr-372	138	26	members	member	NOUN
ftr-372	138	27	of	of	ADP
ftr-372	138	28	multinational	multinational	ADJ
ftr-372	138	29	groups	group	NOUN
ftr-372	138	30	,	,	PUNCT
ftr-372	138	31	one	one	NUM
ftr-372	138	32	is	be	AUX
ftr-372	138	33	rarely	rarely	ADV
ftr-372	138	34	going	go	VERB
ftr-372	138	35	to	to	PART
ftr-372	138	36	find	find	VERB
ftr-372	138	37	them	they	PRON
ftr-372	138	38	.	.	PUNCT
ftr-372	139	1	certainly	certainly	ADV
ftr-372	139	2	,	,	PUNCT
ftr-372	139	3	such	such	ADJ
ftr-372	139	4	comparables	comparable	NOUN
ftr-372	139	5	will	will	AUX
ftr-372	139	6	not	not	PART
ftr-372	139	7	be	be	AUX
ftr-372	139	8	–	–	PUNCT
ftr-372	139	9	and	and	CCONJ
ftr-372	139	10	have	have	AUX
ftr-372	139	11	not	not	PART
ftr-372	139	12	been	be	AUX
ftr-372	139	13	–	–	PUNCT
ftr-372	139	14	found	find	VERB
ftr-372	139	15	with	with	ADP
ftr-372	139	16	sufficient	sufficient	ADJ
ftr-372	139	17	regularity	regularity	NOUN
ftr-372	139	18	to	to	PART
ftr-372	139	19	serve	serve	VERB
ftr-372	139	20	as	as	ADP
ftr-372	139	21	the	the	DET
ftr-372	139	22	basis	basis	NOUN
ftr-372	139	23	for	for	ADP
ftr-372	139	24	a	a	DET
ftr-372	139	25	workable	workable	ADJ
ftr-372	139	26	transfer	transfer	NOUN
ftr-372	139	27	pricing	pricing	NOUN
ftr-372	139	28	system	system	NOUN
ftr-372	139	29	.	.	PUNCT
ftr-372	140	1	if	if	SCONJ
ftr-372	140	2	the	the	DET
ftr-372	140	3	transfer	transfer	NOUN
ftr-372	140	4	pricing	pricing	NOUN
ftr-372	140	5	rules	rule	NOUN
ftr-372	140	6	are	be	AUX
ftr-372	140	7	going	go	VERB
ftr-372	140	8	to	to	PART
ftr-372	140	9	be	be	AUX
ftr-372	140	10	made	make	VERB
ftr-372	140	11	tolerably	tolerably	ADV
ftr-372	140	12	administrable	administrable	ADJ
ftr-372	140	13	,	,	PUNCT
ftr-372	140	14	congress	congress	PROPN
ftr-372	140	15	will	will	AUX
ftr-372	140	16	need	need	VERB
ftr-372	140	17	to	to	PART
ftr-372	140	18	restate	restate	VERB
ftr-372	140	19	them	they	PRON
ftr-372	140	20	on	on	ADP
ftr-372	140	21	a	a	DET
ftr-372	140	22	basis	basis	NOUN
ftr-372	140	23	other	other	ADJ
ftr-372	140	24	than	than	ADP
ftr-372	140	25	that	that	PRON
ftr-372	140	26	of	of	ADP
ftr-372	140	27	reliance	reliance	NOUN
ftr-372	140	28	on	on	ADP
ftr-372	140	29	uncontrolled	uncontrolled	ADJ
ftr-372	140	30	comparables	comparable	NOUN
ftr-372	140	31	.	.	PUNCT
ftr-372	141	1	the	the	DET
ftr-372	141	2	results	result	NOUN
ftr-372	141	3	of	of	ADP
ftr-372	141	4	the	the	DET
ftr-372	141	5	current	current	ADJ
ftr-372	141	6	system	system	NOUN
ftr-372	141	7	,	,	PUNCT
ftr-372	141	8	which	which	PRON
ftr-372	141	9	assumes	assume	VERB
ftr-372	141	10	the	the	DET
ftr-372	141	11	availability	availability	NOUN
ftr-372	141	12	of	of	ADP
ftr-372	141	13	useful	useful	ADJ
ftr-372	141	14	comparables	comparable	NOUN
ftr-372	141	15	in	in	ADP
ftr-372	141	16	an	an	DET
ftr-372	141	17	economic	economic	ADJ
ftr-372	141	18	environment	environment	NOUN
ftr-372	141	19	where	where	SCONJ
ftr-372	141	20	they	they	PRON
ftr-372	141	21	are	be	AUX
ftr-372	141	22	very	very	ADV
ftr-372	141	23	unlikely	unlikely	ADJ
ftr-372	141	24	to	to	PART
ftr-372	141	25	be	be	AUX
ftr-372	141	26	found	find	VERB
ftr-372	141	27	,	,	PUNCT
ftr-372	141	28	are	be	AUX
ftr-372	141	29	predictable	predictable	ADJ
ftr-372	141	30	:	:	PUNCT
ftr-372	141	31	(	(	PUNCT
ftr-372	141	32	i	i	NOUN
ftr-372	141	33	)	)	PUNCT
ftr-372	141	34	companies	company	NOUN
ftr-372	141	35	and	and	CCONJ
ftr-372	141	36	the	the	DET
ftr-372	141	37	government	government	NOUN
ftr-372	141	38	spend	spend	VERB
ftr-372	141	39	extraordinary	extraordinary	ADJ
ftr-372	141	40	sums	sum	NOUN
ftr-372	141	41	each	each	DET
ftr-372	141	42	year	year	NOUN
ftr-372	141	43	on	on	ADP
ftr-372	141	44	efforts	effort	NOUN
ftr-372	141	45	at	at	ADP
ftr-372	141	46	compliance	compliance	NOUN
ftr-372	141	47	and	and	CCONJ
ftr-372	141	48	enforcement	enforcement	NOUN
ftr-372	141	49	,	,	PUNCT
ftr-372	141	50	largely	largely	ADV
ftr-372	141	51	through	through	ADP
ftr-372	141	52	the	the	DET
ftr-372	141	53	preparation	preparation	NOUN
ftr-372	141	54	of	of	ADP
ftr-372	141	55	“	"	PUNCT
ftr-372	141	56	contemporaneous	contemporaneous	ADJ
ftr-372	141	57	documentation”13	documentation”13	PROPN
ftr-372	141	58	by	by	ADP
ftr-372	141	59	taxpayers	taxpayer	NOUN
ftr-372	141	60	and	and	CCONJ
ftr-372	141	61	attempts	attempt	NOUN
ftr-372	141	62	at	at	ADP
ftr-372	141	63	comprehensive	comprehensive	ADJ
ftr-372	141	64	examinations	examination	NOUN
ftr-372	141	65	by	by	ADP
ftr-372	141	66	the	the	DET
ftr-372	141	67	irs	irs	PROPN
ftr-372	141	68	involving	involve	VERB
ftr-372	141	69	some	some	PRON
ftr-372	141	70	of	of	ADP
ftr-372	141	71	the	the	DET
ftr-372	141	72	service	service	NOUN
ftr-372	141	73	’s	’s	PART
ftr-372	141	74	most	most	ADV
ftr-372	141	75	experienced	experienced	ADJ
ftr-372	141	76	and	and	CCONJ
ftr-372	141	77	skilled	skilled	ADJ
ftr-372	141	78	personnel	personnel	NOUN
ftr-372	141	79	.	.	PUNCT
ftr-372	142	1	12	12	NUM
ftr-372	142	2	.	.	PUNCT
ftr-372	143	1	even	even	ADV
ftr-372	143	2	some	some	PRON
ftr-372	143	3	of	of	ADP
ftr-372	143	4	the	the	DET
ftr-372	143	5	few	few	ADJ
ftr-372	143	6	apparent	apparent	ADJ
ftr-372	143	7	comparables	comparable	NOUN
ftr-372	143	8	that	that	PRON
ftr-372	143	9	are	be	AUX
ftr-372	143	10	found	find	VERB
ftr-372	143	11	to	to	PART
ftr-372	143	12	exist	exist	VERB
ftr-372	143	13	often	often	ADV
ftr-372	143	14	prove	prove	VERB
ftr-372	143	15	flawed	flawed	ADJ
ftr-372	143	16	.	.	PUNCT
ftr-372	144	1	for	for	ADP
ftr-372	144	2	example	example	NOUN
ftr-372	144	3	,	,	PUNCT
ftr-372	144	4	often	often	ADV
ftr-372	144	5	,	,	PUNCT
ftr-372	144	6	such	such	ADJ
ftr-372	144	7	comparables	comparable	NOUN
ftr-372	144	8	arise	arise	VERB
ftr-372	144	9	in	in	ADP
ftr-372	144	10	transitional	transitional	ADJ
ftr-372	144	11	situations	situation	NOUN
ftr-372	144	12	in	in	ADP
ftr-372	144	13	which	which	PRON
ftr-372	144	14	,	,	PUNCT
ftr-372	144	15	for	for	ADP
ftr-372	144	16	example	example	NOUN
ftr-372	144	17	,	,	PUNCT
ftr-372	144	18	an	an	DET
ftr-372	144	19	industry	industry	NOUN
ftr-372	144	20	is	be	AUX
ftr-372	144	21	entering	enter	VERB
ftr-372	144	22	a	a	DET
ftr-372	144	23	new	new	ADJ
ftr-372	144	24	market	market	NOUN
ftr-372	144	25	and	and	CCONJ
ftr-372	144	26	operates	operate	VERB
ftr-372	144	27	temporarily	temporarily	ADV
ftr-372	144	28	through	through	ADP
ftr-372	144	29	unrelated	unrelated	ADJ
ftr-372	144	30	distributors	distributor	NOUN
ftr-372	144	31	,	,	PUNCT
ftr-372	144	32	which	which	PRON
ftr-372	144	33	after	after	ADP
ftr-372	144	34	several	several	ADJ
ftr-372	144	35	years	year	NOUN
ftr-372	144	36	are	be	AUX
ftr-372	144	37	acquired	acquire	VERB
ftr-372	144	38	by	by	ADP
ftr-372	144	39	the	the	DET
ftr-372	144	40	manufacturing	manufacturing	NOUN
ftr-372	144	41	company	company	NOUN
ftr-372	144	42	.	.	PUNCT
ftr-372	145	1	prices	price	NOUN
ftr-372	145	2	charged	charge	VERB
ftr-372	145	3	in	in	ADP
ftr-372	145	4	such	such	ADJ
ftr-372	145	5	situations	situation	NOUN
ftr-372	145	6	are	be	AUX
ftr-372	145	7	unlikely	unlikely	ADJ
ftr-372	145	8	to	to	PART
ftr-372	145	9	be	be	AUX
ftr-372	145	10	representative	representative	ADJ
ftr-372	145	11	of	of	ADP
ftr-372	145	12	those	those	PRON
ftr-372	145	13	that	that	PRON
ftr-372	145	14	would	would	AUX
ftr-372	145	15	be	be	AUX
ftr-372	145	16	charged	charge	VERB
ftr-372	145	17	among	among	ADP
ftr-372	145	18	members	member	NOUN
ftr-372	145	19	of	of	ADP
ftr-372	145	20	commonly	commonly	ADV
ftr-372	145	21	controlled	control	VERB
ftr-372	145	22	groups	group	NOUN
ftr-372	145	23	.	.	PUNCT
ftr-372	146	1	similarly	similarly	ADV
ftr-372	146	2	,	,	PUNCT
ftr-372	146	3	one	one	PRON
ftr-372	146	4	might	might	AUX
ftr-372	146	5	find	find	VERB
ftr-372	146	6	within	within	ADP
ftr-372	146	7	a	a	DET
ftr-372	146	8	market	market	NOUN
ftr-372	146	9	independent	independent	ADJ
ftr-372	146	10	distributors	distributor	NOUN
ftr-372	146	11	of	of	ADP
ftr-372	146	12	small	small	ADJ
ftr-372	146	13	-	-	PUNCT
ftr-372	146	14	volume	volume	NOUN
ftr-372	146	15	“	"	PUNCT
ftr-372	146	16	niche	niche	NOUN
ftr-372	146	17	market	market	NOUN
ftr-372	146	18	”	"	PUNCT
ftr-372	146	19	products	product	NOUN
ftr-372	146	20	within	within	ADP
ftr-372	146	21	an	an	DET
ftr-372	146	22	industry	industry	NOUN
ftr-372	146	23	,	,	PUNCT
ftr-372	146	24	whereas	whereas	SCONJ
ftr-372	146	25	the	the	DET
ftr-372	146	26	largevolume	largevolume	NOUN
ftr-372	146	27	distributors	distributor	NOUN
ftr-372	146	28	will	will	AUX
ftr-372	146	29	almost	almost	ADV
ftr-372	146	30	invariably	invariably	ADV
ftr-372	146	31	be	be	AUX
ftr-372	146	32	controlled	control	VERB
ftr-372	146	33	by	by	ADP
ftr-372	146	34	their	their	PRON
ftr-372	146	35	manufacturers	manufacturer	NOUN
ftr-372	146	36	.	.	PUNCT
ftr-372	147	1	see	see	VERB
ftr-372	147	2	michael	michael	PROPN
ftr-372	147	3	c.durst	c.durst	PROPN
ftr-372	147	4	&	&	CCONJ
ftr-372	147	5	robert	robert	PROPN
ftr-372	147	6	e.	e.	PROPN
ftr-372	147	7	culbertson	culbertson	PROPN
ftr-372	147	8	“	"	PUNCT
ftr-372	147	9	clearing	clear	VERB
ftr-372	147	10	away	away	ADV
ftr-372	147	11	the	the	DET
ftr-372	147	12	sand	sand	NOUN
ftr-372	147	13	:	:	PUNCT
ftr-372	147	14	retrospective	retrospective	ADJ
ftr-372	147	15	methods	method	NOUN
ftr-372	147	16	and	and	CCONJ
ftr-372	147	17	prospoective	prospoective	ADJ
ftr-372	147	18	documentation	documentation	NOUN
ftr-372	147	19	in	in	ADP
ftr-372	147	20	transfer	transfer	NOUN
ftr-372	147	21	pricing	pricing	NOUN
ftr-372	147	22	today	today	NOUN
ftr-372	147	23	.	.	PUNCT
ftr-372	147	24	”(2003	”(2003	PROPN
ftr-372	147	25	)	)	PUNCT
ftr-372	147	26	at	at	ADP
ftr-372	147	27	4748	4748	NUM
ftr-372	147	28	.	.	PUNCT
ftr-372	148	1	13	13	NUM
ftr-372	148	2	.	.	PUNCT
ftr-372	149	1	see	see	VERB
ftr-372	149	2	treas	treas	PROPN
ftr-372	149	3	.	.	PUNCT
ftr-372	150	1	reg	reg	PROPN
ftr-372	150	2	.	.	PUNCT
ftr-372	151	1	§	§	PROPN
ftr-372	151	2	1.6662	1.6662	NUM
ftr-372	151	3	-	-	SYM
ftr-372	151	4	6	6	NUM
ftr-372	151	5	.	.	NOUN
ftr-372	151	6	2009	2009	NUM
ftr-372	151	7	]	]	PUNCT
ftr-372	151	8	allocating	allocate	VERB
ftr-372	151	9	business	business	NOUN
ftr-372	151	10	profits	profit	NOUN
ftr-372	151	11	for	for	ADP
ftr-372	151	12	tax	tax	NOUN
ftr-372	151	13	purposes	purpose	NOUN
ftr-372	151	14	505	505	NUM
ftr-372	151	15	(	(	PUNCT
ftr-372	151	16	ii	ii	NOUN
ftr-372	151	17	)	)	PUNCT
ftr-372	151	18	despite	despite	SCONJ
ftr-372	151	19	the	the	DET
ftr-372	151	20	expense	expense	NOUN
ftr-372	151	21	of	of	ADP
ftr-372	151	22	compliance	compliance	NOUN
ftr-372	151	23	and	and	CCONJ
ftr-372	151	24	enforcement	enforcement	NOUN
ftr-372	151	25	,	,	PUNCT
ftr-372	151	26	companies	company	NOUN
ftr-372	151	27	and	and	CCONJ
ftr-372	151	28	the	the	DET
ftr-372	151	29	irs	irs	PROPN
ftr-372	151	30	typically	typically	ADV
ftr-372	151	31	are	be	AUX
ftr-372	151	32	dramatically	dramatically	ADV
ftr-372	151	33	far	far	ADV
ftr-372	151	34	apart	apart	ADV
ftr-372	151	35	in	in	ADP
ftr-372	151	36	their	their	PRON
ftr-372	151	37	determinations	determination	NOUN
ftr-372	151	38	of	of	ADP
ftr-372	151	39	arm	arm	NOUN
ftr-372	151	40	’s	’s	PART
ftr-372	151	41	length	length	NOUN
ftr-372	151	42	pricing	pricing	NOUN
ftr-372	151	43	.	.	PUNCT
ftr-372	152	1	controversies	controversy	NOUN
ftr-372	152	2	routinely	routinely	ADV
ftr-372	152	3	involve	involve	VERB
ftr-372	152	4	hundreds	hundred	NOUN
ftr-372	152	5	of	of	ADP
ftr-372	152	6	millions	million	NOUN
ftr-372	152	7	of	of	ADP
ftr-372	152	8	dollars	dollar	NOUN
ftr-372	152	9	and	and	CCONJ
ftr-372	152	10	are	be	AUX
ftr-372	152	11	resolved	resolve	VERB
ftr-372	152	12	at	at	ADP
ftr-372	152	13	amounts	amount	NOUN
ftr-372	152	14	that	that	PRON
ftr-372	152	15	resemble	resemble	VERB
ftr-372	152	16	neither	neither	CCONJ
ftr-372	152	17	the	the	DET
ftr-372	152	18	government	government	NOUN
ftr-372	152	19	’s	’s	PART
ftr-372	152	20	nor	nor	CCONJ
ftr-372	152	21	the	the	DET
ftr-372	152	22	taxpayer	taxpayer	NOUN
ftr-372	152	23	’s	’s	PART
ftr-372	152	24	positions	position	NOUN
ftr-372	152	25	,	,	PUNCT
ftr-372	152	26	thereby	thereby	ADV
ftr-372	152	27	casting	cast	VERB
ftr-372	152	28	grave	grave	NOUN
ftr-372	152	29	doubt	doubt	NOUN
ftr-372	152	30	on	on	ADP
ftr-372	152	31	the	the	DET
ftr-372	152	32	conceptual	conceptual	ADJ
ftr-372	152	33	soundness	soundness	NOUN
ftr-372	152	34	of	of	ADP
ftr-372	152	35	the	the	DET
ftr-372	152	36	underlying	underlie	VERB
ftr-372	152	37	rules.14	rules.14	PROPN
ftr-372	152	38	(	(	PUNCT
ftr-372	152	39	iii	iii	NOUN
ftr-372	152	40	)	)	PUNCT
ftr-372	152	41	the	the	DET
ftr-372	152	42	inability	inability	NOUN
ftr-372	152	43	to	to	PART
ftr-372	152	44	predict	predict	VERB
ftr-372	152	45	whether	whether	SCONJ
ftr-372	152	46	their	their	PRON
ftr-372	152	47	positions	position	NOUN
ftr-372	152	48	will	will	AUX
ftr-372	152	49	be	be	AUX
ftr-372	152	50	sustained	sustain	VERB
ftr-372	152	51	leaves	leave	NOUN
ftr-372	152	52	companies	company	NOUN
ftr-372	152	53	and	and	CCONJ
ftr-372	152	54	their	their	PRON
ftr-372	152	55	investors	investor	NOUN
ftr-372	152	56	with	with	ADP
ftr-372	152	57	large	large	ADJ
ftr-372	152	58	areas	area	NOUN
ftr-372	152	59	of	of	ADP
ftr-372	152	60	uncertainty	uncertainty	NOUN
ftr-372	152	61	in	in	ADP
ftr-372	152	62	their	their	PRON
ftr-372	152	63	financial	financial	ADJ
ftr-372	152	64	statements	statement	NOUN
ftr-372	152	65	.	.	PUNCT
ftr-372	153	1	(	(	PUNCT
ftr-372	153	2	iv	iv	X
ftr-372	153	3	)	)	PUNCT
ftr-372	153	4	the	the	DET
ftr-372	153	5	absence	absence	NOUN
ftr-372	153	6	of	of	ADP
ftr-372	153	7	clear	clear	ADJ
ftr-372	153	8	standards	standard	NOUN
ftr-372	153	9	for	for	ADP
ftr-372	153	10	compliance	compliance	NOUN
ftr-372	153	11	,	,	PUNCT
ftr-372	153	12	coupled	couple	VERB
ftr-372	153	13	with	with	ADP
ftr-372	153	14	the	the	DET
ftr-372	153	15	ability	ability	NOUN
ftr-372	153	16	under	under	ADP
ftr-372	153	17	the	the	DET
ftr-372	153	18	arm	arm	NOUN
ftr-372	153	19	’s	’s	PART
ftr-372	153	20	length	length	NOUN
ftr-372	153	21	standard	standard	NOUN
ftr-372	153	22	to	to	PART
ftr-372	153	23	apportion	apportion	VERB
ftr-372	153	24	income	income	NOUN
ftr-372	153	25	to	to	ADP
ftr-372	153	26	low	low	ADJ
ftr-372	153	27	-	-	PUNCT
ftr-372	153	28	tax	tax	NOUN
ftr-372	153	29	countries	country	NOUN
ftr-372	153	30	through	through	ADP
ftr-372	153	31	legal	legal	ADJ
ftr-372	153	32	arrangements	arrangement	NOUN
ftr-372	153	33	governing	govern	VERB
ftr-372	153	34	the	the	DET
ftr-372	153	35	sitting	sitting	NOUN
ftr-372	153	36	of	of	ADP
ftr-372	153	37	intangibles	intangible	NOUN
ftr-372	153	38	and	and	CCONJ
ftr-372	153	39	(	(	PUNCT
ftr-372	153	40	more	more	ADJ
ftr-372	153	41	recently	recently	ADV
ftr-372	153	42	)	)	PUNCT
ftr-372	153	43	the	the	DET
ftr-372	153	44	bearing	bearing	NOUN
ftr-372	153	45	of	of	ADP
ftr-372	153	46	risk	risk	NOUN
ftr-372	153	47	,	,	PUNCT
ftr-372	153	48	make	make	VERB
ftr-372	153	49	it	it	PRON
ftr-372	153	50	impossible	impossible	ADJ
ftr-372	153	51	for	for	SCONJ
ftr-372	153	52	congress	congress	PROPN
ftr-372	153	53	to	to	PART
ftr-372	153	54	predict	predict	VERB
ftr-372	153	55	with	with	ADP
ftr-372	153	56	reasonable	reasonable	ADJ
ftr-372	153	57	accuracy	accuracy	NOUN
ftr-372	153	58	the	the	DET
ftr-372	153	59	actual	actual	ADJ
ftr-372	153	60	amount	amount	NOUN
ftr-372	153	61	of	of	ADP
ftr-372	153	62	federal	federal	ADJ
ftr-372	153	63	revenue	revenue	NOUN
ftr-372	153	64	that	that	PRON
ftr-372	153	65	will	will	AUX
ftr-372	153	66	be	be	AUX
ftr-372	153	67	raised	raise	VERB
ftr-372	153	68	as	as	ADP
ftr-372	153	69	a	a	DET
ftr-372	153	70	result	result	NOUN
ftr-372	153	71	of	of	ADP
ftr-372	153	72	any	any	DET
ftr-372	153	73	particular	particular	ADJ
ftr-372	153	74	corporate	corporate	ADJ
ftr-372	153	75	tax	tax	NOUN
ftr-372	153	76	rate	rate	NOUN
ftr-372	153	77	that	that	PRON
ftr-372	153	78	congress	congress	PROPN
ftr-372	153	79	believes	believe	VERB
ftr-372	153	80	it	it	PRON
ftr-372	153	81	has	have	VERB
ftr-372	153	82	enacted.15	enacted.15	PROPN
ftr-372	153	83	14	14	NUM
ftr-372	153	84	.	.	PUNCT
ftr-372	154	1	a	a	DET
ftr-372	154	2	1992	1992	NUM
ftr-372	154	3	study	study	NOUN
ftr-372	154	4	by	by	ADP
ftr-372	154	5	the	the	DET
ftr-372	154	6	general	general	ADJ
ftr-372	154	7	accounting	accounting	NOUN
ftr-372	154	8	office	office	NOUN
ftr-372	154	9	concluded	conclude	VERB
ftr-372	154	10	that	that	SCONJ
ftr-372	154	11	less	less	ADJ
ftr-372	154	12	than	than	ADP
ftr-372	154	13	30	30	NUM
ftr-372	154	14	%	%	NOUN
ftr-372	154	15	of	of	ADP
ftr-372	154	16	transfer	transfer	NOUN
ftr-372	154	17	pricing	pricing	NOUN
ftr-372	154	18	adjustments	adjustment	NOUN
ftr-372	154	19	proposed	propose	VERB
ftr-372	154	20	by	by	ADP
ftr-372	154	21	irs	irs	PROPN
ftr-372	154	22	examiners	examiner	NOUN
ftr-372	154	23	ultimately	ultimately	ADV
ftr-372	154	24	were	be	AUX
ftr-372	154	25	upheld	uphold	VERB
ftr-372	154	26	in	in	ADP
ftr-372	154	27	subsequent	subsequent	ADJ
ftr-372	154	28	proceedings	proceeding	NOUN
ftr-372	154	29	.	.	PUNCT
ftr-372	155	1	gao	gao	PROPN
ftr-372	155	2	(	(	PUNCT
ftr-372	155	3	1992	1992	NUM
ftr-372	155	4	)	)	PUNCT
ftr-372	155	5	.	.	PUNCT
ftr-372	156	1	similarly	similarly	ADV
ftr-372	156	2	,	,	PUNCT
ftr-372	156	3	in	in	ADP
ftr-372	156	4	a	a	DET
ftr-372	156	5	recent	recent	ADJ
ftr-372	156	6	multibillion	multibillion	NOUN
ftr-372	156	7	dollar	dollar	NOUN
ftr-372	156	8	case	case	NOUN
ftr-372	156	9	settled	settle	VERB
ftr-372	156	10	out	out	ADP
ftr-372	156	11	of	of	ADP
ftr-372	156	12	court	court	NOUN
ftr-372	156	13	,	,	PUNCT
ftr-372	156	14	the	the	DET
ftr-372	156	15	parties	party	NOUN
ftr-372	156	16	agreed	agree	VERB
ftr-372	156	17	on	on	ADP
ftr-372	156	18	payment	payment	NOUN
ftr-372	156	19	of	of	ADP
ftr-372	156	20	3.4	3.4	NUM
ftr-372	156	21	billion	billion	NUM
ftr-372	156	22	in	in	ADP
ftr-372	156	23	settlement	settlement	NOUN
ftr-372	156	24	of	of	ADP
ftr-372	156	25	pending	pende	VERB
ftr-372	156	26	transfer	transfer	NOUN
ftr-372	156	27	pricing	pricing	NOUN
ftr-372	156	28	claims	claim	NOUN
ftr-372	156	29	;	;	PUNCT
ftr-372	156	30	this	this	PRON
ftr-372	156	31	represents	represent	VERB
ftr-372	156	32	concession	concession	NOUN
ftr-372	156	33	of	of	ADP
ftr-372	156	34	about	about	ADV
ftr-372	156	35	50	50	NUM
ftr-372	156	36	%	%	NOUN
ftr-372	156	37	of	of	ADP
ftr-372	156	38	the	the	DET
ftr-372	156	39	deficiency	deficiency	NOUN
ftr-372	156	40	before	before	ADP
ftr-372	156	41	the	the	DET
ftr-372	156	42	tax	tax	NOUN
ftr-372	156	43	court	court	NOUN
ftr-372	156	44	,	,	PUNCT
ftr-372	156	45	although	although	SCONJ
ftr-372	156	46	since	since	SCONJ
ftr-372	156	47	the	the	DET
ftr-372	156	48	settlement	settlement	NOUN
ftr-372	156	49	covered	cover	VERB
ftr-372	156	50	years	year	NOUN
ftr-372	156	51	in	in	ADP
ftr-372	156	52	addition	addition	NOUN
ftr-372	156	53	to	to	ADP
ftr-372	156	54	those	those	PRON
ftr-372	156	55	then	then	ADV
ftr-372	156	56	pending	pende	VERB
ftr-372	156	57	before	before	ADP
ftr-372	156	58	the	the	DET
ftr-372	156	59	court	court	NOUN
ftr-372	156	60	,	,	PUNCT
ftr-372	156	61	the	the	DET
ftr-372	156	62	extent	extent	NOUN
ftr-372	156	63	of	of	ADP
ftr-372	156	64	irs	irs	PROPN
ftr-372	156	65	concession	concession	NOUN
ftr-372	156	66	appears	appear	VERB
ftr-372	156	67	to	to	PART
ftr-372	156	68	have	have	AUX
ftr-372	156	69	been	be	AUX
ftr-372	156	70	larger	large	ADJ
ftr-372	156	71	.	.	PUNCT
ftr-372	157	1	overall	overall	ADV
ftr-372	157	2	,	,	PUNCT
ftr-372	157	3	while	while	SCONJ
ftr-372	157	4	results	result	NOUN
ftr-372	157	5	vary	vary	VERB
ftr-372	157	6	from	from	ADP
ftr-372	157	7	case	case	NOUN
ftr-372	157	8	to	to	PART
ftr-372	157	9	case	case	VERB
ftr-372	157	10	,	,	PUNCT
ftr-372	157	11	the	the	DET
ftr-372	157	12	irs	irs	PROPN
ftr-372	157	13	typically	typically	ADV
ftr-372	157	14	recovers	recover	VERB
ftr-372	157	15	at	at	ADP
ftr-372	157	16	trial	trial	NOUN
ftr-372	157	17	only	only	ADV
ftr-372	157	18	a	a	DET
ftr-372	157	19	small	small	ADJ
ftr-372	157	20	proportion	proportion	NOUN
ftr-372	157	21	of	of	ADP
ftr-372	157	22	transfer	transfer	NOUN
ftr-372	157	23	pricing	pricing	NOUN
ftr-372	157	24	deficiencies	deficiency	NOUN
ftr-372	157	25	that	that	PRON
ftr-372	157	26	it	it	PRON
ftr-372	157	27	has	have	AUX
ftr-372	157	28	asserted	assert	VERB
ftr-372	157	29	.	.	PUNCT
ftr-372	158	1	the	the	DET
ftr-372	158	2	lament	lament	NOUN
ftr-372	158	3	by	by	ADP
ftr-372	158	4	judge	judge	PROPN
ftr-372	158	5	gerber	gerber	PROPN
ftr-372	158	6	in	in	ADP
ftr-372	158	7	one	one	NUM
ftr-372	158	8	case	case	NOUN
ftr-372	158	9	gives	give	VERB
ftr-372	158	10	a	a	DET
ftr-372	158	11	good	good	ADJ
ftr-372	158	12	idea	idea	NOUN
ftr-372	158	13	of	of	SCONJ
ftr-372	158	14	the	the	DET
ftr-372	158	15	atmosphere	atmosphere	NOUN
ftr-372	158	16	to	to	PART
ftr-372	158	17	be	be	AUX
ftr-372	158	18	found	find	VERB
ftr-372	158	19	in	in	ADP
ftr-372	158	20	this	this	DET
ftr-372	158	21	field	field	NOUN
ftr-372	158	22	of	of	ADP
ftr-372	158	23	law	law	NOUN
ftr-372	158	24	,	,	PUNCT
ftr-372	158	25	despite	despite	SCONJ
ftr-372	158	26	attempts	attempt	NOUN
ftr-372	158	27	to	to	PART
ftr-372	158	28	project	project	VERB
ftr-372	158	29	an	an	DET
ftr-372	158	30	image	image	NOUN
ftr-372	158	31	of	of	ADP
ftr-372	158	32	statistical	statistical	ADJ
ftr-372	158	33	science	science	NOUN
ftr-372	158	34	:	:	PUNCT
ftr-372	158	35	“	"	PUNCT
ftr-372	158	36	once	once	ADV
ftr-372	158	37	again	again	ADV
ftr-372	158	38	,	,	PUNCT
ftr-372	158	39	we	we	PRON
ftr-372	158	40	are	be	AUX
ftr-372	158	41	left	leave	VERB
ftr-372	158	42	stranded	strand	VERB
ftr-372	158	43	in	in	ADP
ftr-372	158	44	a	a	DET
ftr-372	158	45	‘	'	PUNCT
ftr-372	158	46	sea	sea	NOUN
ftr-372	158	47	of	of	ADP
ftr-372	158	48	expertise	expertise	NOUN
ftr-372	158	49	’	'	PUNCT
ftr-372	158	50	and	and	CCONJ
ftr-372	158	51	must	must	AUX
ftr-372	158	52	navigate	navigate	VERB
ftr-372	158	53	our	our	PRON
ftr-372	158	54	own	own	ADJ
ftr-372	158	55	way	way	NOUN
ftr-372	158	56	through	through	ADP
ftr-372	158	57	a	a	DET
ftr-372	158	58	complex	complex	ADJ
ftr-372	158	59	record	record	NOUN
ftr-372	158	60	to	to	PART
ftr-372	158	61	decide	decide	VERB
ftr-372	158	62	what	what	PRON
ftr-372	158	63	constitutes	constitute	VERB
ftr-372	158	64	an	an	DET
ftr-372	158	65	appropriate	appropriate	ADJ
ftr-372	158	66	arm’s	arm’s	NUM
ftr-372	158	67	-	-	PUNCT
ftr-372	158	68	length	length	NOUN
ftr-372	158	69	consideration	consideration	NOUN
ftr-372	158	70	.	.	PUNCT
ftr-372	158	71	”	"	PUNCT
ftr-372	159	1	h	h	PROPN
ftr-372	159	2	group	group	NOUN
ftr-372	159	3	holding	holding	NOUN
ftr-372	159	4	,	,	PUNCT
ftr-372	159	5	inc	inc	PROPN
ftr-372	159	6	.	.	PROPN
ftr-372	160	1	v.	v.	ADP
ftr-372	160	2	comm’r	comm’r	PROPN
ftr-372	160	3	,	,	PUNCT
ftr-372	160	4	t.c	t.c	PROPN
ftr-372	160	5	.	.	PROPN
ftr-372	160	6	memo	memo	NOUN
ftr-372	160	7	1999	1999	NUM
ftr-372	160	8	-	-	SYM
ftr-372	160	9	334	334	NUM
ftr-372	160	10	.	.	PUNCT
ftr-372	161	1	the	the	DET
ftr-372	161	2	supply	supply	NOUN
ftr-372	161	3	of	of	ADP
ftr-372	161	4	very	very	ADV
ftr-372	161	5	large	large	ADJ
ftr-372	161	6	,	,	PUNCT
ftr-372	161	7	disputed	dispute	VERB
ftr-372	161	8	transfer	transfer	NOUN
ftr-372	161	9	pricing	pricing	NOUN
ftr-372	161	10	adjustments	adjustment	NOUN
ftr-372	161	11	does	do	AUX
ftr-372	161	12	not	not	PART
ftr-372	161	13	seem	seem	VERB
ftr-372	161	14	likely	likely	ADJ
ftr-372	161	15	to	to	PART
ftr-372	161	16	be	be	AUX
ftr-372	161	17	exhausted	exhaust	VERB
ftr-372	161	18	soon	soon	ADV
ftr-372	161	19	.	.	PUNCT
ftr-372	162	1	see	see	VERB
ftr-372	162	2	nutt	nutt	NOUN
ftr-372	162	3	(	(	PUNCT
ftr-372	162	4	2007	2007	NUM
ftr-372	162	5	)	)	PUNCT
ftr-372	162	6	.	.	PUNCT
ftr-372	163	1	15	15	NUM
ftr-372	163	2	.	.	PUNCT
ftr-372	164	1	revenue	revenue	NOUN
ftr-372	164	2	implications	implication	NOUN
ftr-372	164	3	of	of	ADP
ftr-372	164	4	a	a	DET
ftr-372	164	5	move	move	NOUN
ftr-372	164	6	from	from	ADP
ftr-372	164	7	the	the	DET
ftr-372	164	8	current	current	ADJ
ftr-372	164	9	transfer	transfer	NOUN
ftr-372	164	10	pricing	pricing	NOUN
ftr-372	164	11	system	system	NOUN
ftr-372	164	12	are	be	AUX
ftr-372	164	13	explored	explore	VERB
ftr-372	164	14	below	below	ADV
ftr-372	164	15	.	.	PUNCT
ftr-372	165	1	in	in	ADP
ftr-372	165	2	connection	connection	NOUN
ftr-372	165	3	with	with	ADP
ftr-372	165	4	the	the	DET
ftr-372	165	5	potential	potential	ADJ
ftr-372	165	6	revenue	revenue	NOUN
ftr-372	165	7	implications	implication	NOUN
ftr-372	165	8	of	of	ADP
ftr-372	165	9	the	the	DET
ftr-372	165	10	proposed	propose	VERB
ftr-372	165	11	transfer	transfer	NOUN
ftr-372	165	12	pricing	pricing	NOUN
ftr-372	165	13	reform	reform	NOUN
ftr-372	165	14	,	,	PUNCT
ftr-372	165	15	it	it	PRON
ftr-372	165	16	is	be	AUX
ftr-372	165	17	useful	useful	ADJ
ftr-372	165	18	to	to	PART
ftr-372	165	19	consider	consider	VERB
ftr-372	165	20	the	the	DET
ftr-372	165	21	implications	implication	NOUN
ftr-372	165	22	for	for	ADP
ftr-372	165	23	transfer	transfer	NOUN
ftr-372	165	24	pricing	pricing	NOUN
ftr-372	165	25	reform	reform	NOUN
ftr-372	165	26	proposals	proposal	NOUN
ftr-372	165	27	of	of	ADP
ftr-372	165	28	the	the	DET
ftr-372	165	29	recently	recently	ADV
ftr-372	165	30	increased	increase	VERB
ftr-372	165	31	accounting	accounting	NOUN
ftr-372	165	32	scrutiny	scrutiny	NOUN
ftr-372	165	33	of	of	ADP
ftr-372	165	34	companies	company	NOUN
ftr-372	165	35	’	'	PUNCT
ftr-372	165	36	uncertain	uncertain	ADJ
ftr-372	165	37	tax	tax	NOUN
ftr-372	165	38	positions	position	NOUN
ftr-372	165	39	following	follow	VERB
ftr-372	165	40	the	the	DET
ftr-372	165	41	reforms	reform	NOUN
ftr-372	165	42	of	of	ADP
ftr-372	165	43	the	the	DET
ftr-372	165	44	sarbanes	sarbane	NOUN
ftr-372	165	45	-	-	PUNCT
ftr-372	165	46	oxley	oxley	ADJ
ftr-372	165	47	act	act	NOUN
ftr-372	165	48	and	and	CCONJ
ftr-372	165	49	,	,	PUNCT
ftr-372	165	50	especially	especially	ADV
ftr-372	165	51	,	,	PUNCT
ftr-372	165	52	the	the	DET
ftr-372	165	53	financial	financial	ADJ
ftr-372	165	54	accounting	accounting	NOUN
ftr-372	165	55	standards	standards	PROPN
ftr-372	165	56	board	board	PROPN
ftr-372	165	57	’s	’s	PART
ftr-372	165	58	interpretation	interpretation	NOUN
ftr-372	165	59	48	48	NUM
ftr-372	165	60	(	(	PUNCT
ftr-372	165	61	fin	fin	NOUN
ftr-372	165	62	48	48	NUM
ftr-372	165	63	)	)	PUNCT
ftr-372	165	64	.	.	PUNCT
ftr-372	166	1	the	the	DET
ftr-372	166	2	new	new	ADJ
ftr-372	166	3	accounting	accounting	NOUN
ftr-372	166	4	rules	rule	NOUN
ftr-372	166	5	probably	probably	ADV
ftr-372	166	6	reduce	reduce	VERB
ftr-372	166	7	companies	company	NOUN
ftr-372	166	8	’	’	PART
ftr-372	166	9	expectations	expectation	NOUN
ftr-372	166	10	of	of	ADP
ftr-372	166	11	financial	financial	ADJ
ftr-372	166	12	statement	statement	NOUN
ftr-372	166	13	benefit	benefit	NOUN
ftr-372	166	14	from	from	ADP
ftr-372	166	15	taking	take	VERB
ftr-372	166	16	what	what	PRON
ftr-372	166	17	might	might	AUX
ftr-372	166	18	be	be	AUX
ftr-372	166	19	perceived	perceive	VERB
ftr-372	166	20	as	as	ADP
ftr-372	166	21	“	"	PUNCT
ftr-372	166	22	aggressive	aggressive	ADJ
ftr-372	166	23	”	"	PUNCT
ftr-372	166	24	tax	tax	NOUN
ftr-372	166	25	positions	position	NOUN
ftr-372	166	26	.	.	PUNCT
ftr-372	167	1	therefore	therefore	ADV
ftr-372	167	2	,	,	PUNCT
ftr-372	167	3	some	some	PRON
ftr-372	167	4	of	of	ADP
ftr-372	167	5	the	the	DET
ftr-372	167	6	revenue	revenue	NOUN
ftr-372	167	7	gains	gain	NOUN
ftr-372	167	8	that	that	PRON
ftr-372	167	9	might	might	AUX
ftr-372	167	10	otherwise	otherwise	ADV
ftr-372	167	11	be	be	AUX
ftr-372	167	12	expected	expect	VERB
ftr-372	167	13	from	from	ADP
ftr-372	167	14	the	the	DET
ftr-372	167	15	reform	reform	NOUN
ftr-372	167	16	of	of	ADP
ftr-372	167	17	transfer	transfer	NOUN
ftr-372	167	18	pricing	pricing	NOUN
ftr-372	167	19	rules	rule	NOUN
ftr-372	167	20	(	(	PUNCT
ftr-372	167	21	and	and	CCONJ
ftr-372	167	22	from	from	ADP
ftr-372	167	23	some	some	DET
ftr-372	167	24	other	other	ADJ
ftr-372	167	25	possible	possible	ADJ
ftr-372	167	26	tax	tax	NOUN
ftr-372	167	27	reforms	reform	NOUN
ftr-372	167	28	)	)	PUNCT
ftr-372	167	29	might	might	AUX
ftr-372	167	30	occur	occur	VERB
ftr-372	167	31	even	even	ADV
ftr-372	167	32	in	in	ADP
ftr-372	167	33	the	the	DET
ftr-372	167	34	absence	absence	NOUN
ftr-372	167	35	of	of	ADP
ftr-372	167	36	the	the	DET
ftr-372	167	37	reform	reform	NOUN
ftr-372	167	38	.	.	PUNCT
ftr-372	168	1	the	the	DET
ftr-372	168	2	recent	recent	ADJ
ftr-372	168	3	accounting	accounting	NOUN
ftr-372	168	4	changes	change	NOUN
ftr-372	168	5	therefore	therefore	ADV
ftr-372	168	6	complicate	complicate	VERB
ftr-372	168	7	the	the	DET
ftr-372	168	8	task	task	NOUN
ftr-372	168	9	of	of	ADP
ftr-372	168	10	estimate	estimate	NOUN
ftr-372	168	11	revenue	revenue	NOUN
ftr-372	168	12	effects	effect	NOUN
ftr-372	168	13	from	from	ADP
ftr-372	168	14	reforms	reform	NOUN
ftr-372	168	15	such	such	ADJ
ftr-372	168	16	as	as	ADP
ftr-372	168	17	that	that	PRON
ftr-372	168	18	proposed	propose	VERB
ftr-372	168	19	in	in	ADP
ftr-372	168	20	this	this	DET
ftr-372	168	21	article	article	NOUN
ftr-372	168	22	.	.	PUNCT
ftr-372	169	1	506	506	NUM
ftr-372	169	2	florida	florida	PROPN
ftr-372	169	3	tax	tax	NOUN
ftr-372	169	4	review	review	NOUN
ftr-372	169	5	[	[	X
ftr-372	169	6	vol	vol	NOUN
ftr-372	169	7	.	.	NOUN
ftr-372	169	8	9:5	9:5	NUM
ftr-372	169	9	(	(	PUNCT
ftr-372	169	10	v	v	NOUN
ftr-372	169	11	)	)	PUNCT
ftr-372	169	12	the	the	DET
ftr-372	169	13	fact	fact	NOUN
ftr-372	169	14	that	that	SCONJ
ftr-372	169	15	neither	neither	CCONJ
ftr-372	169	16	taxpayers	taxpayer	NOUN
ftr-372	169	17	nor	nor	CCONJ
ftr-372	169	18	enforcement	enforcement	NOUN
ftr-372	169	19	authorities	authority	NOUN
ftr-372	169	20	typically	typically	ADV
ftr-372	169	21	have	have	AUX
ftr-372	169	22	clear	clear	ADJ
ftr-372	169	23	standards	standard	NOUN
ftr-372	169	24	for	for	ADP
ftr-372	169	25	judging	judge	VERB
ftr-372	169	26	compliance	compliance	NOUN
ftr-372	169	27	means	mean	VERB
ftr-372	169	28	that	that	SCONJ
ftr-372	169	29	issues	issue	NOUN
ftr-372	169	30	involving	involve	VERB
ftr-372	169	31	very	very	ADV
ftr-372	169	32	large	large	ADJ
ftr-372	169	33	amounts	amount	NOUN
ftr-372	169	34	–	–	PUNCT
ftr-372	169	35	billions	billion	NOUN
ftr-372	169	36	of	of	ADP
ftr-372	169	37	dollars	dollar	NOUN
ftr-372	169	38	–	–	PUNCT
ftr-372	169	39	of	of	ADP
ftr-372	169	40	federal	federal	ADJ
ftr-372	169	41	revenue	revenue	NOUN
ftr-372	169	42	are	be	AUX
ftr-372	169	43	resolved	resolve	VERB
ftr-372	169	44	in	in	ADP
ftr-372	169	45	examination	examination	NOUN
ftr-372	169	46	,	,	PUNCT
ftr-372	169	47	settled	settle	VERB
ftr-372	169	48	in	in	ADP
ftr-372	169	49	appeals	appeal	NOUN
ftr-372	169	50	,	,	PUNCT
ftr-372	169	51	resolved	resolve	VERB
ftr-372	169	52	in	in	ADP
ftr-372	169	53	negotiations	negotiation	NOUN
ftr-372	169	54	under	under	ADP
ftr-372	169	55	tax	tax	NOUN
ftr-372	169	56	treaties	treaty	NOUN
ftr-372	169	57	with	with	ADP
ftr-372	169	58	foreign	foreign	ADJ
ftr-372	169	59	governments	government	NOUN
ftr-372	169	60	,	,	PUNCT
ftr-372	169	61	negotiated	negotiate	VERB
ftr-372	169	62	through	through	ADP
ftr-372	169	63	advance	advance	NOUN
ftr-372	169	64	pricing	pricing	NOUN
ftr-372	169	65	agreements	agreement	NOUN
ftr-372	169	66	,	,	PUNCT
ftr-372	169	67	or	or	CCONJ
ftr-372	169	68	settled	settle	VERB
ftr-372	169	69	by	by	ADP
ftr-372	169	70	attorneys	attorney	NOUN
ftr-372	169	71	out	out	ADP
ftr-372	169	72	-	-	PUNCT
ftr-372	169	73	of	of	ADP
ftr-372	169	74	-	-	PUNCT
ftr-372	169	75	court	court	NOUN
ftr-372	169	76	after	after	ADP
ftr-372	169	77	examination	examination	NOUN
ftr-372	169	78	.	.	PUNCT
ftr-372	170	1	in	in	ADP
ftr-372	170	2	most	most	ADJ
ftr-372	170	3	cases	case	NOUN
ftr-372	170	4	,	,	PUNCT
ftr-372	170	5	federal	federal	ADJ
ftr-372	170	6	privacy	privacy	NOUN
ftr-372	170	7	laws	law	NOUN
ftr-372	170	8	require	require	VERB
ftr-372	170	9	that	that	SCONJ
ftr-372	170	10	this	this	DET
ftr-372	170	11	decision	decision	NOUN
ftr-372	170	12	-	-	PUNCT
ftr-372	170	13	making	making	NOUN
ftr-372	170	14	occur	occur	VERB
ftr-372	170	15	outside	outside	ADP
ftr-372	170	16	the	the	DET
ftr-372	170	17	public	public	ADJ
ftr-372	170	18	eye	eye	NOUN
ftr-372	170	19	.	.	PUNCT
ftr-372	171	1	in	in	ADP
ftr-372	171	2	the	the	DET
ftr-372	171	3	authors	author	NOUN
ftr-372	171	4	’	’	PART
ftr-372	171	5	experience	experience	NOUN
ftr-372	171	6	,	,	PUNCT
ftr-372	171	7	those	those	PRON
ftr-372	171	8	involved	involve	VERB
ftr-372	171	9	in	in	ADP
ftr-372	171	10	this	this	DET
ftr-372	171	11	process	process	NOUN
ftr-372	171	12	have	have	AUX
ftr-372	171	13	served	serve	VERB
ftr-372	171	14	their	their	PRON
ftr-372	171	15	roles	role	NOUN
ftr-372	171	16	with	with	ADP
ftr-372	171	17	both	both	CCONJ
ftr-372	171	18	integrity	integrity	NOUN
ftr-372	171	19	and	and	CCONJ
ftr-372	171	20	skill	skill	NOUN
ftr-372	171	21	.	.	PUNCT
ftr-372	172	1	nevertheless	nevertheless	ADV
ftr-372	172	2	,	,	PUNCT
ftr-372	172	3	the	the	DET
ftr-372	172	4	resolution	resolution	NOUN
ftr-372	172	5	of	of	ADP
ftr-372	172	6	issues	issue	NOUN
ftr-372	172	7	involving	involve	VERB
ftr-372	172	8	such	such	ADJ
ftr-372	172	9	large	large	ADJ
ftr-372	172	10	amounts	amount	NOUN
ftr-372	172	11	of	of	ADP
ftr-372	172	12	money	money	NOUN
ftr-372	172	13	,	,	PUNCT
ftr-372	172	14	without	without	ADP
ftr-372	172	15	the	the	DET
ftr-372	172	16	benefit	benefit	NOUN
ftr-372	172	17	of	of	ADP
ftr-372	172	18	clearly	clearly	ADV
ftr-372	172	19	discernable	discernable	ADJ
ftr-372	172	20	decision	decision	NOUN
ftr-372	172	21	-	-	PUNCT
ftr-372	172	22	making	make	VERB
ftr-372	172	23	standards	standard	NOUN
ftr-372	172	24	and	and	CCONJ
ftr-372	172	25	public	public	ADJ
ftr-372	172	26	scrutiny	scrutiny	NOUN
ftr-372	172	27	,	,	PUNCT
ftr-372	172	28	is	be	AUX
ftr-372	172	29	not	not	PART
ftr-372	172	30	healthy	healthy	ADJ
ftr-372	172	31	for	for	ADP
ftr-372	172	32	the	the	DET
ftr-372	172	33	tax	tax	NOUN
ftr-372	172	34	system	system	NOUN
ftr-372	172	35	.	.	PUNCT
ftr-372	173	1	(	(	PUNCT
ftr-372	173	2	vi	vi	X
ftr-372	173	3	)	)	PUNCT
ftr-372	173	4	a	a	DET
ftr-372	173	5	related	related	ADJ
ftr-372	173	6	problem	problem	NOUN
ftr-372	173	7	is	be	AUX
ftr-372	173	8	that	that	SCONJ
ftr-372	173	9	the	the	DET
ftr-372	173	10	uncertain	uncertain	ADJ
ftr-372	173	11	results	result	NOUN
ftr-372	173	12	under	under	ADP
ftr-372	173	13	current	current	ADJ
ftr-372	173	14	transfer	transfer	NOUN
ftr-372	173	15	pricing	pricing	NOUN
ftr-372	173	16	law	law	NOUN
ftr-372	173	17	degrade	degrade	VERB
ftr-372	173	18	the	the	DET
ftr-372	173	19	quality	quality	NOUN
ftr-372	173	20	of	of	ADP
ftr-372	173	21	tax	tax	NOUN
ftr-372	173	22	practice	practice	NOUN
ftr-372	173	23	on	on	ADP
ftr-372	173	24	the	the	DET
ftr-372	173	25	parts	part	NOUN
ftr-372	173	26	of	of	ADP
ftr-372	173	27	both	both	CCONJ
ftr-372	173	28	taxpayer	taxpayer	NOUN
ftr-372	173	29	and	and	CCONJ
ftr-372	173	30	government	government	NOUN
ftr-372	173	31	representatives	representative	NOUN
ftr-372	173	32	,	,	PUNCT
ftr-372	173	33	regardless	regardless	ADV
ftr-372	173	34	of	of	ADP
ftr-372	173	35	the	the	DET
ftr-372	173	36	high	high	ADJ
ftr-372	173	37	standards	standard	NOUN
ftr-372	173	38	of	of	ADP
ftr-372	173	39	practice	practice	NOUN
ftr-372	173	40	that	that	SCONJ
ftr-372	173	41	both	both	DET
ftr-372	173	42	sides	side	NOUN
ftr-372	173	43	seek	seek	VERB
ftr-372	173	44	to	to	PART
ftr-372	173	45	maintain	maintain	VERB
ftr-372	173	46	.	.	PUNCT
ftr-372	174	1	both	both	DET
ftr-372	174	2	sides	side	NOUN
ftr-372	174	3	are	be	AUX
ftr-372	174	4	tempted	tempt	VERB
ftr-372	174	5	to	to	ADP
ftr-372	174	6	state	state	VERB
ftr-372	174	7	,	,	PUNCT
ftr-372	174	8	as	as	ADP
ftr-372	174	9	“	"	PUNCT
ftr-372	174	10	starting	start	VERB
ftr-372	174	11	points	point	NOUN
ftr-372	174	12	”	"	PUNCT
ftr-372	174	13	for	for	ADP
ftr-372	174	14	what	what	PRON
ftr-372	174	15	is	be	AUX
ftr-372	174	16	expected	expect	VERB
ftr-372	174	17	to	to	PART
ftr-372	174	18	be	be	AUX
ftr-372	174	19	extended	extended	ADJ
ftr-372	174	20	negotiation	negotiation	NOUN
ftr-372	174	21	,	,	PUNCT
ftr-372	174	22	positions	position	NOUN
ftr-372	174	23	that	that	PRON
ftr-372	174	24	strain	strain	VERB
ftr-372	174	25	the	the	DET
ftr-372	174	26	edges	edge	NOUN
ftr-372	174	27	of	of	ADP
ftr-372	174	28	what	what	PRON
ftr-372	174	29	most	most	ADJ
ftr-372	174	30	would	would	AUX
ftr-372	174	31	consider	consider	VERB
ftr-372	174	32	reasonable	reasonable	ADJ
ftr-372	174	33	.	.	PUNCT
ftr-372	175	1	the	the	DET
ftr-372	175	2	resulting	result	VERB
ftr-372	175	3	atmosphere	atmosphere	NOUN
ftr-372	175	4	contributes	contribute	VERB
ftr-372	175	5	to	to	ADP
ftr-372	175	6	a	a	DET
ftr-372	175	7	lessening	lessening	NOUN
ftr-372	175	8	of	of	ADP
ftr-372	175	9	the	the	DET
ftr-372	175	10	publicly	publicly	ADV
ftr-372	175	11	perceived	perceive	VERB
ftr-372	175	12	credibility	credibility	NOUN
ftr-372	175	13	of	of	ADP
ftr-372	175	14	both	both	DET
ftr-372	175	15	corporations	corporation	NOUN
ftr-372	175	16	and	and	CCONJ
ftr-372	175	17	the	the	DET
ftr-372	175	18	government	government	NOUN
ftr-372	175	19	–	–	PUNCT
ftr-372	175	20	a	a	DET
ftr-372	175	21	development	development	NOUN
ftr-372	175	22	that	that	PRON
ftr-372	175	23	is	be	AUX
ftr-372	175	24	seriously	seriously	ADV
ftr-372	175	25	damaging	damaging	ADJ
ftr-372	175	26	to	to	ADP
ftr-372	175	27	what	what	PRON
ftr-372	175	28	will	will	AUX
ftr-372	175	29	always	always	ADV
ftr-372	175	30	remain	remain	VERB
ftr-372	175	31	a	a	DET
ftr-372	175	32	largely	largely	ADV
ftr-372	175	33	mixed	mixed	ADJ
ftr-372	175	34	economic	economic	ADJ
ftr-372	175	35	system	system	NOUN
ftr-372	175	36	.	.	PUNCT
ftr-372	176	1	(	(	PUNCT
ftr-372	176	2	vii	vii	PROPN
ftr-372	176	3	)	)	PUNCT
ftr-372	176	4	the	the	DET
ftr-372	176	5	vulnerability	vulnerability	NOUN
ftr-372	176	6	of	of	ADP
ftr-372	176	7	the	the	DET
ftr-372	176	8	current	current	ADJ
ftr-372	176	9	transfer	transfer	NOUN
ftr-372	176	10	pricing	pricing	NOUN
ftr-372	176	11	system	system	NOUN
ftr-372	176	12	to	to	ADP
ftr-372	176	13	the	the	DET
ftr-372	176	14	shifting	shifting	NOUN
ftr-372	176	15	of	of	ADP
ftr-372	176	16	income	income	NOUN
ftr-372	176	17	based	base	VERB
ftr-372	176	18	on	on	ADP
ftr-372	176	19	intangibles	intangible	NOUN
ftr-372	176	20	ownership	ownership	NOUN
ftr-372	176	21	and	and	CCONJ
ftr-372	176	22	risk	risk	NOUN
ftr-372	176	23	-	-	PUNCT
ftr-372	176	24	bearing	bearing	NOUN
ftr-372	176	25	makes	make	VERB
ftr-372	176	26	necessary	necessary	ADJ
ftr-372	176	27	numerous	numerous	ADJ
ftr-372	176	28	additional	additional	ADJ
ftr-372	176	29	complexities	complexity	NOUN
ftr-372	176	30	in	in	ADP
ftr-372	176	31	the	the	DET
ftr-372	176	32	international	international	ADJ
ftr-372	176	33	tax	tax	NOUN
ftr-372	176	34	system	system	NOUN
ftr-372	176	35	.	.	PUNCT
ftr-372	177	1	if	if	SCONJ
ftr-372	177	2	the	the	DET
ftr-372	177	3	current	current	ADJ
ftr-372	177	4	transfer	transfer	NOUN
ftr-372	177	5	pricing	pricing	NOUN
ftr-372	177	6	regime	regime	NOUN
ftr-372	177	7	were	be	AUX
ftr-372	177	8	replaced	replace	VERB
ftr-372	177	9	by	by	ADP
ftr-372	177	10	a	a	DET
ftr-372	177	11	more	more	ADV
ftr-372	177	12	formulary	formulary	ADJ
ftr-372	177	13	approach	approach	NOUN
ftr-372	177	14	such	such	ADJ
ftr-372	177	15	as	as	ADP
ftr-372	177	16	that	that	PRON
ftr-372	177	17	suggested	suggest	VERB
ftr-372	177	18	below	below	ADV
ftr-372	177	19	,	,	PUNCT
ftr-372	177	20	congress	congress	PROPN
ftr-372	177	21	could	could	AUX
ftr-372	177	22	eliminate	eliminate	VERB
ftr-372	177	23	from	from	ADP
ftr-372	177	24	the	the	DET
ftr-372	177	25	code	code	NOUN
ftr-372	177	26	many	many	ADJ
ftr-372	177	27	or	or	CCONJ
ftr-372	177	28	all	all	PRON
ftr-372	177	29	of	of	ADP
ftr-372	177	30	the	the	DET
ftr-372	177	31	“	"	PUNCT
ftr-372	177	32	base	base	NOUN
ftr-372	177	33	company	company	NOUN
ftr-372	177	34	”	"	PUNCT
ftr-372	177	35	provisions	provision	NOUN
ftr-372	177	36	of	of	ADP
ftr-372	177	37	subpart	subpart	NOUN
ftr-372	177	38	f	f	PROPN
ftr-372	177	39	,	,	PUNCT
ftr-372	177	40	retaining	retain	VERB
ftr-372	177	41	only	only	ADV
ftr-372	177	42	those	those	DET
ftr-372	177	43	portions	portion	NOUN
ftr-372	177	44	of	of	ADP
ftr-372	177	45	subpart	subpart	NOUN
ftr-372	177	46	f	f	NOUN
ftr-372	177	47	dealing	deal	VERB
ftr-372	177	48	with	with	ADP
ftr-372	177	49	passive	passive	ADJ
ftr-372	177	50	investment	investment	NOUN
ftr-372	177	51	income	income	NOUN
ftr-372	177	52	.	.	PUNCT
ftr-372	178	1	the	the	DET
ftr-372	178	2	recent	recent	ADJ
ftr-372	178	3	financial	financial	ADJ
ftr-372	178	4	accounting	accounting	NOUN
ftr-372	178	5	changes	change	NOUN
ftr-372	178	6	,	,	PUNCT
ftr-372	178	7	however	however	ADV
ftr-372	178	8	,	,	PUNCT
ftr-372	178	9	mitigate	mitigate	VERB
ftr-372	178	10	the	the	DET
ftr-372	178	11	problems	problem	NOUN
ftr-372	178	12	of	of	ADP
ftr-372	178	13	current	current	ADJ
ftr-372	178	14	transfer	transfer	NOUN
ftr-372	178	15	pricing	pricing	NOUN
ftr-372	178	16	rules	rule	NOUN
ftr-372	178	17	only	only	ADV
ftr-372	178	18	to	to	ADP
ftr-372	178	19	a	a	DET
ftr-372	178	20	limited	limited	ADJ
ftr-372	178	21	extent	extent	NOUN
ftr-372	178	22	.	.	PUNCT
ftr-372	179	1	although	although	SCONJ
ftr-372	179	2	the	the	DET
ftr-372	179	3	accounting	accounting	NOUN
ftr-372	179	4	reforms	reform	NOUN
ftr-372	179	5	might	might	AUX
ftr-372	179	6	prevent	prevent	VERB
ftr-372	179	7	some	some	DET
ftr-372	179	8	transactions	transaction	NOUN
ftr-372	179	9	in	in	ADP
ftr-372	179	10	which	which	PRON
ftr-372	179	11	difficult	difficult	ADJ
ftr-372	179	12	issues	issue	NOUN
ftr-372	179	13	may	may	AUX
ftr-372	179	14	have	have	AUX
ftr-372	179	15	arisen	arise	VERB
ftr-372	179	16	,	,	PUNCT
ftr-372	179	17	or	or	CCONJ
ftr-372	179	18	have	have	AUX
ftr-372	179	19	altered	alter	VERB
ftr-372	179	20	the	the	DET
ftr-372	179	21	pricing	pricing	NOUN
ftr-372	179	22	that	that	PRON
ftr-372	179	23	companies	company	NOUN
ftr-372	179	24	have	have	AUX
ftr-372	179	25	chosen	choose	VERB
ftr-372	179	26	to	to	PART
ftr-372	179	27	adopt	adopt	VERB
ftr-372	179	28	in	in	ADP
ftr-372	179	29	some	some	DET
ftr-372	179	30	circumstances	circumstance	NOUN
ftr-372	179	31	,	,	PUNCT
ftr-372	179	32	the	the	DET
ftr-372	179	33	reforms	reform	NOUN
ftr-372	179	34	generally	generally	ADV
ftr-372	179	35	do	do	AUX
ftr-372	179	36	not	not	PART
ftr-372	179	37	eliminate	eliminate	VERB
ftr-372	179	38	the	the	DET
ftr-372	179	39	uncertainty	uncertainty	NOUN
ftr-372	179	40	of	of	ADP
ftr-372	179	41	current	current	ADJ
ftr-372	179	42	transfer	transfer	NOUN
ftr-372	179	43	pricing	pricing	NOUN
ftr-372	179	44	rules	rule	NOUN
ftr-372	179	45	but	but	CCONJ
ftr-372	179	46	shift	shift	VERB
ftr-372	179	47	some	some	PRON
ftr-372	179	48	of	of	ADP
ftr-372	179	49	the	the	DET
ftr-372	179	50	burden	burden	NOUN
ftr-372	179	51	of	of	ADP
ftr-372	179	52	dealing	deal	VERB
ftr-372	179	53	with	with	ADP
ftr-372	179	54	it	it	PRON
ftr-372	179	55	to	to	ADP
ftr-372	179	56	financial	financial	ADJ
ftr-372	179	57	auditors	auditor	NOUN
ftr-372	179	58	.	.	PUNCT
ftr-372	180	1	moreover	moreover	ADV
ftr-372	180	2	,	,	PUNCT
ftr-372	180	3	much	much	ADJ
ftr-372	180	4	of	of	ADP
ftr-372	180	5	the	the	DET
ftr-372	180	6	portability	portability	NOUN
ftr-372	180	7	of	of	ADP
ftr-372	180	8	income	income	NOUN
ftr-372	180	9	to	to	ADP
ftr-372	180	10	lowor	lowor	NOUN
ftr-372	180	11	zero	zero	NUM
ftr-372	180	12	-	-	PUNCT
ftr-372	180	13	tax	tax	NOUN
ftr-372	180	14	jurisdictions	jurisdiction	NOUN
ftr-372	180	15	under	under	ADP
ftr-372	180	16	the	the	DET
ftr-372	180	17	current	current	ADJ
ftr-372	180	18	rules	rule	NOUN
ftr-372	180	19	does	do	AUX
ftr-372	180	20	not	not	PART
ftr-372	180	21	depend	depend	VERB
ftr-372	180	22	on	on	ADP
ftr-372	180	23	positions	position	NOUN
ftr-372	180	24	that	that	PRON
ftr-372	180	25	most	most	ADJ
ftr-372	180	26	would	would	AUX
ftr-372	180	27	view	view	VERB
ftr-372	180	28	as	as	ADP
ftr-372	180	29	“	"	PUNCT
ftr-372	180	30	aggressive	aggressive	ADJ
ftr-372	180	31	,	,	PUNCT
ftr-372	180	32	”	"	PUNCT
ftr-372	180	33	but	but	CCONJ
ftr-372	180	34	instead	instead	ADV
ftr-372	180	35	involve	involve	VERB
ftr-372	180	36	straightforward	straightforward	ADJ
ftr-372	180	37	application	application	NOUN
ftr-372	180	38	of	of	ADP
ftr-372	180	39	today	today	NOUN
ftr-372	180	40	’s	’s	PART
ftr-372	180	41	transfer	transfer	NOUN
ftr-372	180	42	pricing	pricing	NOUN
ftr-372	180	43	principles	principle	NOUN
ftr-372	180	44	.	.	PUNCT
ftr-372	181	1	further	far	ADV
ftr-372	181	2	,	,	PUNCT
ftr-372	181	3	even	even	ADV
ftr-372	181	4	if	if	SCONJ
ftr-372	181	5	some	some	DET
ftr-372	181	6	arguably	arguably	ADV
ftr-372	181	7	aggressive	aggressive	ADJ
ftr-372	181	8	transactions	transaction	NOUN
ftr-372	181	9	or	or	CCONJ
ftr-372	181	10	reporting	reporting	NOUN
ftr-372	181	11	positions	position	NOUN
ftr-372	181	12	are	be	AUX
ftr-372	181	13	eliminated	eliminate	VERB
ftr-372	181	14	,	,	PUNCT
ftr-372	181	15	current	current	ADJ
ftr-372	181	16	transfer	transfer	NOUN
ftr-372	181	17	pricing	pricing	NOUN
ftr-372	181	18	rules	rule	NOUN
ftr-372	181	19	will	will	AUX
ftr-372	181	20	continue	continue	VERB
ftr-372	181	21	to	to	PART
ftr-372	181	22	impose	impose	VERB
ftr-372	181	23	administrative	administrative	ADJ
ftr-372	181	24	burdens	burden	NOUN
ftr-372	181	25	and	and	CCONJ
ftr-372	181	26	uncertainties	uncertainty	NOUN
ftr-372	181	27	even	even	ADV
ftr-372	181	28	with	with	ADP
ftr-372	181	29	respect	respect	NOUN
ftr-372	181	30	to	to	ADP
ftr-372	181	31	entirely	entirely	ADV
ftr-372	181	32	routine	routine	ADJ
ftr-372	181	33	transactions	transaction	NOUN
ftr-372	181	34	with	with	ADP
ftr-372	181	35	no	no	DET
ftr-372	181	36	hint	hint	NOUN
ftr-372	181	37	of	of	ADP
ftr-372	181	38	tax	tax	NOUN
ftr-372	181	39	avoidance	avoidance	NOUN
ftr-372	181	40	intent	intent	NOUN
ftr-372	181	41	.	.	PUNCT
ftr-372	182	1	thus	thus	ADV
ftr-372	182	2	,	,	PUNCT
ftr-372	182	3	while	while	SCONJ
ftr-372	182	4	the	the	DET
ftr-372	182	5	new	new	ADJ
ftr-372	182	6	accounting	accounting	NOUN
ftr-372	182	7	rules	rule	NOUN
ftr-372	182	8	pose	pose	VERB
ftr-372	182	9	many	many	ADJ
ftr-372	182	10	benefits	benefit	NOUN
ftr-372	182	11	,	,	PUNCT
ftr-372	182	12	including	include	VERB
ftr-372	182	13	imposing	impose	VERB
ftr-372	182	14	some	some	DET
ftr-372	182	15	restraints	restraint	NOUN
ftr-372	182	16	on	on	ADP
ftr-372	182	17	transactions	transaction	NOUN
ftr-372	182	18	arguably	arguably	ADV
ftr-372	182	19	involving	involve	VERB
ftr-372	182	20	“	"	PUNCT
ftr-372	182	21	aggressive	aggressive	ADJ
ftr-372	182	22	”	"	PUNCT
ftr-372	182	23	transfer	transfer	NOUN
ftr-372	182	24	pricing	pricing	NOUN
ftr-372	182	25	planning	planning	NOUN
ftr-372	182	26	,	,	PUNCT
ftr-372	182	27	they	they	PRON
ftr-372	182	28	leave	leave	VERB
ftr-372	182	29	substantial	substantial	ADJ
ftr-372	182	30	need	need	NOUN
ftr-372	182	31	for	for	ADP
ftr-372	182	32	reform	reform	NOUN
ftr-372	182	33	of	of	ADP
ftr-372	182	34	the	the	DET
ftr-372	182	35	transfer	transfer	NOUN
ftr-372	182	36	pricing	pricing	NOUN
ftr-372	182	37	tax	tax	NOUN
ftr-372	182	38	rules	rule	NOUN
ftr-372	182	39	themselves	themselves	PRON
ftr-372	182	40	.	.	PUNCT
ftr-372	183	1	2009	2009	NUM
ftr-372	183	2	]	]	PUNCT
ftr-372	183	3	allocating	allocate	VERB
ftr-372	183	4	business	business	NOUN
ftr-372	183	5	profits	profit	NOUN
ftr-372	183	6	for	for	ADP
ftr-372	183	7	tax	tax	NOUN
ftr-372	183	8	purposes	purpose	NOUN
ftr-372	183	9	507	507	NUM
ftr-372	183	10	considerable	considerable	ADJ
ftr-372	183	11	complexity	complexity	NOUN
ftr-372	183	12	would	would	AUX
ftr-372	183	13	,	,	PUNCT
ftr-372	183	14	of	of	ADP
ftr-372	183	15	course	course	NOUN
ftr-372	183	16	,	,	PUNCT
ftr-372	183	17	be	be	AUX
ftr-372	183	18	retained	retain	VERB
ftr-372	183	19	,	,	PUNCT
ftr-372	183	20	but	but	CCONJ
ftr-372	183	21	much	much	ADJ
ftr-372	183	22	would	would	AUX
ftr-372	183	23	be	be	AUX
ftr-372	183	24	eliminated	eliminate	VERB
ftr-372	183	25	.	.	PUNCT
ftr-372	184	1	similarly	similarly	ADV
ftr-372	184	2	,	,	PUNCT
ftr-372	184	3	transfer	transfer	NOUN
ftr-372	184	4	pricing	pricing	NOUN
ftr-372	184	5	vulnerabilities	vulnerability	NOUN
ftr-372	184	6	probably	probably	ADV
ftr-372	184	7	constitute	constitute	VERB
ftr-372	184	8	the	the	DET
ftr-372	184	9	most	most	ADV
ftr-372	184	10	pressing	pressing	ADJ
ftr-372	184	11	argument	argument	NOUN
ftr-372	184	12	against	against	ADP
ftr-372	184	13	adoption	adoption	NOUN
ftr-372	184	14	of	of	ADP
ftr-372	184	15	a	a	DET
ftr-372	184	16	territorial	territorial	ADJ
ftr-372	184	17	tax	tax	NOUN
ftr-372	184	18	system.16	system.16	NOUN
ftr-372	184	19	reforming	reform	VERB
ftr-372	184	20	transfer	transfer	NOUN
ftr-372	184	21	pricing	pricing	NOUN
ftr-372	184	22	rules	rule	NOUN
ftr-372	184	23	could	could	AUX
ftr-372	184	24	tip	tip	VERB
ftr-372	184	25	the	the	DET
ftr-372	184	26	policy	policy	NOUN
ftr-372	184	27	-	-	PUNCT
ftr-372	184	28	making	make	VERB
ftr-372	184	29	balance	balance	NOUN
ftr-372	184	30	in	in	ADP
ftr-372	184	31	favor	favor	NOUN
ftr-372	184	32	of	of	ADP
ftr-372	184	33	adopting	adopt	VERB
ftr-372	184	34	a	a	DET
ftr-372	184	35	territorial	territorial	ADJ
ftr-372	184	36	system	system	NOUN
ftr-372	184	37	,	,	PUNCT
ftr-372	184	38	thereby	thereby	ADV
ftr-372	184	39	permitting	permit	VERB
ftr-372	184	40	elimination	elimination	NOUN
ftr-372	184	41	of	of	ADP
ftr-372	184	42	the	the	DET
ftr-372	184	43	grossly	grossly	ADV
ftr-372	184	44	complex	complex	ADJ
ftr-372	184	45	foreign	foreign	ADJ
ftr-372	184	46	tax	tax	NOUN
ftr-372	184	47	credit	credit	NOUN
ftr-372	184	48	system	system	NOUN
ftr-372	184	49	except	except	SCONJ
ftr-372	184	50	as	as	SCONJ
ftr-372	184	51	it	it	PRON
ftr-372	184	52	relates	relate	VERB
ftr-372	184	53	to	to	ADP
ftr-372	184	54	u.s	u.s	PROPN
ftr-372	184	55	.	.	PROPN
ftr-372	184	56	taxpayers	taxpayer	NOUN
ftr-372	184	57	’	’	PART
ftr-372	184	58	passive	passive	ADJ
ftr-372	184	59	investment	investment	NOUN
ftr-372	184	60	income	income	NOUN
ftr-372	184	61	(	(	PUNCT
ftr-372	184	62	which	which	PRON
ftr-372	184	63	would	would	AUX
ftr-372	184	64	remain	remain	VERB
ftr-372	184	65	subject	subject	ADJ
ftr-372	184	66	to	to	ADP
ftr-372	184	67	the	the	DET
ftr-372	184	68	u.s	u.s	PROPN
ftr-372	184	69	.	.	PROPN
ftr-372	184	70	tax	tax	NOUN
ftr-372	184	71	jurisdiction	jurisdiction	NOUN
ftr-372	184	72	and	and	CCONJ
ftr-372	184	73	for	for	ADP
ftr-372	184	74	which	which	PRON
ftr-372	184	75	credit	credit	NOUN
ftr-372	184	76	rules	rule	NOUN
ftr-372	184	77	would	would	AUX
ftr-372	184	78	need	need	VERB
ftr-372	184	79	to	to	PART
ftr-372	184	80	be	be	AUX
ftr-372	184	81	retained).17	retained).17	PROPN
ftr-372	184	82	the	the	DET
ftr-372	184	83	current	current	ADJ
ftr-372	184	84	transfer	transfer	NOUN
ftr-372	184	85	pricing	pricing	NOUN
ftr-372	184	86	system	system	NOUN
ftr-372	184	87	therefore	therefore	ADV
ftr-372	184	88	can	can	AUX
ftr-372	184	89	be	be	AUX
ftr-372	184	90	seen	see	VERB
ftr-372	184	91	as	as	ADP
ftr-372	184	92	the	the	DET
ftr-372	184	93	tail	tail	NOUN
ftr-372	184	94	that	that	PRON
ftr-372	184	95	wags	wag	VERB
ftr-372	184	96	the	the	DET
ftr-372	184	97	dog	dog	NOUN
ftr-372	184	98	of	of	ADP
ftr-372	184	99	much	much	ADJ
ftr-372	184	100	unnecessary	unnecessary	ADJ
ftr-372	184	101	tax	tax	NOUN
ftr-372	184	102	complexity	complexity	NOUN
ftr-372	184	103	.	.	PUNCT
ftr-372	185	1	iii	iii	X
ftr-372	185	2	.	.	PUNCT
ftr-372	186	1	a	a	DET
ftr-372	186	2	proposal	proposal	NOUN
ftr-372	186	3	to	to	PART
ftr-372	186	4	adopt	adopt	VERB
ftr-372	186	5	a	a	DET
ftr-372	186	6	formula	formula	NOUN
ftr-372	186	7	-	-	PUNCT
ftr-372	186	8	based	base	VERB
ftr-372	186	9	profit	profit	NOUN
ftr-372	186	10	split	split	NOUN
ftr-372	186	11	system	system	NOUN
ftr-372	186	12	of	of	ADP
ftr-372	186	13	apportionment	apportionment	NOUN
ftr-372	186	14	our	our	PRON
ftr-372	186	15	proposal	proposal	NOUN
ftr-372	186	16	would	would	AUX
ftr-372	186	17	address	address	VERB
ftr-372	186	18	most	most	ADJ
ftr-372	186	19	of	of	ADP
ftr-372	186	20	the	the	DET
ftr-372	186	21	aforementioned	aforementioned	ADJ
ftr-372	186	22	flaws	flaw	NOUN
ftr-372	186	23	in	in	ADP
ftr-372	186	24	the	the	DET
ftr-372	186	25	current	current	ADJ
ftr-372	186	26	system	system	NOUN
ftr-372	186	27	of	of	ADP
ftr-372	186	28	international	international	ADJ
ftr-372	186	29	corporate	corporate	ADJ
ftr-372	186	30	taxation	taxation	NOUN
ftr-372	186	31	.	.	PUNCT
ftr-372	187	1	under	under	ADP
ftr-372	187	2	a	a	DET
ftr-372	187	3	formulary	formulary	ADJ
ftr-372	187	4	profit	profit	NOUN
ftr-372	187	5	split	split	NOUN
ftr-372	187	6	,	,	PUNCT
ftr-372	187	7	tax	tax	NOUN
ftr-372	187	8	liabilities	liability	NOUN
ftr-372	187	9	would	would	AUX
ftr-372	187	10	reflect	reflect	VERB
ftr-372	187	11	the	the	DET
ftr-372	187	12	economic	economic	ADJ
ftr-372	187	13	reality	reality	NOUN
ftr-372	187	14	of	of	ADP
ftr-372	187	15	globally	globally	ADV
ftr-372	187	16	integrated	integrate	VERB
ftr-372	187	17	businesses	business	NOUN
ftr-372	187	18	,	,	PUNCT
ftr-372	187	19	and	and	CCONJ
ftr-372	187	20	they	they	PRON
ftr-372	187	21	would	would	AUX
ftr-372	187	22	not	not	PART
ftr-372	187	23	vary	vary	VERB
ftr-372	187	24	among	among	ADP
ftr-372	187	25	businesses	business	NOUN
ftr-372	187	26	based	base	VERB
ftr-372	187	27	on	on	ADP
ftr-372	187	28	their	their	PRON
ftr-372	187	29	relative	relative	ADJ
ftr-372	187	30	abilities	ability	NOUN
ftr-372	187	31	to	to	PART
ftr-372	187	32	shift	shift	VERB
ftr-372	187	33	the	the	DET
ftr-372	187	34	ownership	ownership	NOUN
ftr-372	187	35	of	of	ADP
ftr-372	187	36	intangible	intangible	ADJ
ftr-372	187	37	property	property	NOUN
ftr-372	187	38	.	.	PUNCT
ftr-372	188	1	firms	firm	NOUN
ftr-372	188	2	would	would	AUX
ftr-372	188	3	have	have	VERB
ftr-372	188	4	no	no	DET
ftr-372	188	5	incentive	incentive	NOUN
ftr-372	188	6	to	to	PART
ftr-372	188	7	shift	shift	VERB
ftr-372	188	8	income	income	NOUN
ftr-372	188	9	across	across	ADP
ftr-372	188	10	countries	country	NOUN
ftr-372	188	11	through	through	ADP
ftr-372	188	12	legal	legal	ADJ
ftr-372	188	13	and	and	CCONJ
ftr-372	188	14	accounting	accounting	NOUN
ftr-372	188	15	techniques	technique	NOUN
ftr-372	188	16	,	,	PUNCT
ftr-372	188	17	as	as	SCONJ
ftr-372	188	18	tax	tax	NOUN
ftr-372	188	19	liabilities	liability	NOUN
ftr-372	188	20	would	would	AUX
ftr-372	188	21	be	be	AUX
ftr-372	188	22	based	base	VERB
ftr-372	188	23	on	on	ADP
ftr-372	188	24	total	total	ADJ
ftr-372	188	25	world	world	NOUN
ftr-372	188	26	income	income	NOUN
ftr-372	188	27	as	as	ADV
ftr-372	188	28	well	well	ADV
ftr-372	188	29	as	as	ADP
ftr-372	188	30	the	the	DET
ftr-372	188	31	share	share	NOUN
ftr-372	188	32	of	of	ADP
ftr-372	188	33	a	a	DET
ftr-372	188	34	firm	firm	NOUN
ftr-372	188	35	’s	’s	PART
ftr-372	188	36	sales	sale	NOUN
ftr-372	188	37	that	that	PRON
ftr-372	188	38	occur	occur	VERB
ftr-372	188	39	in	in	ADP
ftr-372	188	40	each	each	DET
ftr-372	188	41	destination	destination	NOUN
ftr-372	188	42	.	.	PUNCT
ftr-372	189	1	moreover	moreover	ADV
ftr-372	189	2	,	,	PUNCT
ftr-372	189	3	since	since	SCONJ
ftr-372	189	4	even	even	ADV
ftr-372	189	5	the	the	DET
ftr-372	189	6	shifting	shifting	NOUN
ftr-372	189	7	of	of	ADP
ftr-372	189	8	income	income	NOUN
ftr-372	189	9	involving	involve	VERB
ftr-372	189	10	legal	legal	ADJ
ftr-372	189	11	and	and	CCONJ
ftr-372	189	12	accounting	accounting	NOUN
ftr-372	189	13	techniques	technique	NOUN
ftr-372	189	14	typically	typically	ADV
ftr-372	189	15	involves	involve	VERB
ftr-372	189	16	moving	move	VERB
ftr-372	189	17	real	real	ADJ
ftr-372	189	18	activities	activity	NOUN
ftr-372	189	19	to	to	ADP
ftr-372	189	20	low	low	ADJ
ftr-372	189	21	-	-	PUNCT
ftr-372	189	22	tax	tax	NOUN
ftr-372	189	23	countries	country	NOUN
ftr-372	189	24	,	,	PUNCT
ftr-372	189	25	the	the	DET
ftr-372	189	26	tax	tax	NOUN
ftr-372	189	27	incentive	incentive	NOUN
ftr-372	189	28	to	to	PART
ftr-372	189	29	locate	locate	VERB
ftr-372	189	30	plant	plant	NOUN
ftr-372	189	31	and	and	CCONJ
ftr-372	189	32	equipment	equipment	NOUN
ftr-372	189	33	,	,	PUNCT
ftr-372	189	34	as	as	ADV
ftr-372	189	35	well	well	ADV
ftr-372	189	36	as	as	ADP
ftr-372	189	37	employment	employment	NOUN
ftr-372	189	38	,	,	PUNCT
ftr-372	189	39	in	in	ADP
ftr-372	189	40	low	low	ADJ
ftr-372	189	41	-	-	PUNCT
ftr-372	189	42	tax	tax	NOUN
ftr-372	189	43	countries	country	NOUN
ftr-372	189	44	would	would	AUX
ftr-372	189	45	also	also	ADV
ftr-372	189	46	be	be	AUX
ftr-372	189	47	reduced.18	reduced.18	NOUN
ftr-372	189	48	eliminating	eliminate	VERB
ftr-372	189	49	companies	company	NOUN
ftr-372	189	50	’	'	PUNCT
ftr-372	189	51	ability	ability	NOUN
ftr-372	189	52	to	to	PART
ftr-372	189	53	shift	shift	VERB
ftr-372	189	54	income	income	NOUN
ftr-372	189	55	would	would	AUX
ftr-372	189	56	raise	raise	VERB
ftr-372	189	57	large	large	ADJ
ftr-372	189	58	amounts	amount	NOUN
ftr-372	189	59	of	of	ADP
ftr-372	189	60	federal	federal	ADJ
ftr-372	189	61	revenue	revenue	NOUN
ftr-372	189	62	.	.	PUNCT
ftr-372	190	1	in	in	ADP
ftr-372	190	2	particular	particular	ADJ
ftr-372	190	3	,	,	PUNCT
ftr-372	190	4	if	if	SCONJ
ftr-372	190	5	the	the	DET
ftr-372	190	6	proposal	proposal	NOUN
ftr-372	190	7	offered	offer	VERB
ftr-372	190	8	here	here	ADV
ftr-372	190	9	were	be	AUX
ftr-372	190	10	implemented	implement	VERB
ftr-372	190	11	in	in	ADP
ftr-372	190	12	a	a	DET
ftr-372	190	13	revenue	revenue	NOUN
ftr-372	190	14	neutral	neutral	ADJ
ftr-372	190	15	fashion	fashion	NOUN
ftr-372	190	16	,	,	PUNCT
ftr-372	190	17	it	it	PRON
ftr-372	190	18	would	would	AUX
ftr-372	190	19	enable	enable	VERB
ftr-372	190	20	a	a	DET
ftr-372	190	21	substantial	substantial	ADJ
ftr-372	190	22	cut	cut	NOUN
ftr-372	190	23	in	in	ADP
ftr-372	190	24	the	the	DET
ftr-372	190	25	corporate	corporate	ADJ
ftr-372	190	26	income	income	NOUN
ftr-372	190	27	tax	tax	NOUN
ftr-372	190	28	rate	rate	NOUN
ftr-372	190	29	.	.	PUNCT
ftr-372	191	1	such	such	DET
ftr-372	191	2	a	a	DET
ftr-372	191	3	reduction	reduction	NOUN
ftr-372	191	4	would	would	AUX
ftr-372	191	5	mean	mean	VERB
ftr-372	191	6	that	that	SCONJ
ftr-372	191	7	many	many	ADJ
ftr-372	191	8	corporate	corporate	ADJ
ftr-372	191	9	actors	actor	NOUN
ftr-372	191	10	benefit	benefit	VERB
ftr-372	191	11	directly	directly	ADV
ftr-372	191	12	by	by	ADP
ftr-372	191	13	a	a	DET
ftr-372	191	14	move	move	NOUN
ftr-372	191	15	to	to	ADP
ftr-372	191	16	a	a	DET
ftr-372	191	17	formula	formula	NOUN
ftr-372	191	18	-	-	PUNCT
ftr-372	191	19	based	base	VERB
ftr-372	191	20	system	system	NOUN
ftr-372	191	21	,	,	PUNCT
ftr-372	191	22	16	16	NUM
ftr-372	191	23	.	.	PUNCT
ftr-372	192	1	edward	edward	PROPN
ftr-372	192	2	d.	d.	PROPN
ftr-372	192	3	kleinbard	kleinbard	PROPN
ftr-372	192	4	“	"	PUNCT
ftr-372	192	5	throw	throw	VERB
ftr-372	192	6	teritorial	teritorial	ADJ
ftr-372	192	7	taxation	taxation	NOUN
ftr-372	192	8	from	from	ADP
ftr-372	192	9	the	the	DET
ftr-372	192	10	train	train	NOUN
ftr-372	192	11	.	.	PUNCT
ftr-372	192	12	”	"	PUNCT
ftr-372	193	1	tax	tax	NOUN
ftr-372	193	2	notes	note	NOUN
ftr-372	193	3	today	today	NOUN
ftr-372	193	4	,	,	PUNCT
ftr-372	193	5	feb	feb	PROPN
ftr-372	193	6	.	.	PROPN
ftr-372	193	7	6	6	NUM
ftr-372	193	8	,	,	PUNCT
ftr-372	193	9	2007	2007	NUM
ftr-372	193	10	..	..	PUNCT
ftr-372	193	11	17	17	NUM
ftr-372	193	12	.	.	PUNCT
ftr-372	194	1	i	i	PRON
ftr-372	194	2	d.	d.	PROPN
ftr-372	194	3	18	18	NUM
ftr-372	194	4	.	.	PUNCT
ftr-372	195	1	under	under	ADP
ftr-372	195	2	typical	typical	ADJ
ftr-372	195	3	principles	principle	NOUN
ftr-372	195	4	of	of	ADP
ftr-372	195	5	tax	tax	NOUN
ftr-372	195	6	law	law	NOUN
ftr-372	195	7	a	a	DET
ftr-372	195	8	multinational	multinational	NOUN
ftr-372	195	9	must	must	AUX
ftr-372	195	10	be	be	AUX
ftr-372	195	11	able	able	ADJ
ftr-372	195	12	to	to	PART
ftr-372	195	13	show	show	VERB
ftr-372	195	14	tax	tax	NOUN
ftr-372	195	15	examiners	examiner	NOUN
ftr-372	195	16	some	some	DET
ftr-372	195	17	“	"	PUNCT
ftr-372	195	18	substance	substance	NOUN
ftr-372	195	19	”	"	PUNCT
ftr-372	195	20	in	in	ADP
ftr-372	195	21	those	those	DET
ftr-372	195	22	countries	country	NOUN
ftr-372	195	23	in	in	ADP
ftr-372	195	24	which	which	PRON
ftr-372	195	25	they	they	PRON
ftr-372	195	26	claim	claim	VERB
ftr-372	195	27	income	income	NOUN
ftr-372	195	28	.	.	PUNCT
ftr-372	196	1	508	508	NUM
ftr-372	196	2	florida	florida	PROPN
ftr-372	196	3	tax	tax	NOUN
ftr-372	196	4	review	review	NOUN
ftr-372	196	5	[	[	X
ftr-372	196	6	vol	vol	NOUN
ftr-372	196	7	.	.	NOUN
ftr-372	196	8	9:5	9:5	PRON
ftr-372	196	9	thereby	thereby	ADV
ftr-372	196	10	suggesting	suggest	VERB
ftr-372	196	11	that	that	SCONJ
ftr-372	196	12	the	the	DET
ftr-372	196	13	proposal	proposal	NOUN
ftr-372	196	14	might	might	AUX
ftr-372	196	15	have	have	VERB
ftr-372	196	16	a	a	DET
ftr-372	196	17	realistic	realistic	ADJ
ftr-372	196	18	chance	chance	NOUN
ftr-372	196	19	of	of	ADP
ftr-372	196	20	widespread	widespread	ADJ
ftr-372	196	21	political	political	ADJ
ftr-372	196	22	support.19	support.19	NOUN
ftr-372	196	23	a.	a.	NOUN
ftr-372	197	1	how	how	SCONJ
ftr-372	197	2	would	would	AUX
ftr-372	197	3	a	a	DET
ftr-372	197	4	formulary	formulary	ADJ
ftr-372	197	5	profit	profit	NOUN
ftr-372	197	6	split	split	NOUN
ftr-372	197	7	work	work	NOUN
ftr-372	197	8	?	?	PUNCT
ftr-372	198	1	the	the	DET
ftr-372	198	2	proposed	propose	VERB
ftr-372	198	3	approach	approach	NOUN
ftr-372	198	4	will	will	AUX
ftr-372	198	5	divide	divide	VERB
ftr-372	198	6	income	income	NOUN
ftr-372	198	7	from	from	ADP
ftr-372	198	8	each	each	DET
ftr-372	198	9	business	business	NOUN
ftr-372	198	10	“	"	PUNCT
ftr-372	198	11	activity	activity	NOUN
ftr-372	198	12	”	"	PUNCT
ftr-372	198	13	of	of	ADP
ftr-372	198	14	a	a	DET
ftr-372	198	15	multinational	multinational	ADJ
ftr-372	198	16	group	group	NOUN
ftr-372	198	17	among	among	ADP
ftr-372	198	18	the	the	DET
ftr-372	198	19	countries	country	NOUN
ftr-372	198	20	in	in	ADP
ftr-372	198	21	which	which	PRON
ftr-372	198	22	that	that	DET
ftr-372	198	23	activity	activity	NOUN
ftr-372	198	24	is	be	AUX
ftr-372	198	25	conducted	conduct	VERB
ftr-372	198	26	.	.	PUNCT
ftr-372	199	1	an	an	DET
ftr-372	199	2	“	"	PUNCT
ftr-372	199	3	activity	activity	NOUN
ftr-372	199	4	”	"	PUNCT
ftr-372	199	5	will	will	AUX
ftr-372	199	6	be	be	AUX
ftr-372	199	7	defined	define	VERB
ftr-372	199	8	as	as	ADP
ftr-372	199	9	a	a	DET
ftr-372	199	10	group	group	NOUN
ftr-372	199	11	of	of	ADP
ftr-372	199	12	functions	function	NOUN
ftr-372	199	13	related	relate	VERB
ftr-372	199	14	to	to	ADP
ftr-372	199	15	the	the	DET
ftr-372	199	16	conduct	conduct	NOUN
ftr-372	199	17	of	of	ADP
ftr-372	199	18	a	a	DET
ftr-372	199	19	particular	particular	ADJ
ftr-372	199	20	trade	trade	NOUN
ftr-372	199	21	or	or	CCONJ
ftr-372	199	22	business	business	NOUN
ftr-372	199	23	to	to	PART
ftr-372	199	24	which	which	PRON
ftr-372	199	25	two	two	NUM
ftr-372	199	26	or	or	CCONJ
ftr-372	199	27	more	more	ADV
ftr-372	199	28	related	relate	VERB
ftr-372	199	29	parties	party	NOUN
ftr-372	199	30	contribute	contribute	VERB
ftr-372	199	31	,	,	PUNCT
ftr-372	199	32	determined	determine	VERB
ftr-372	199	33	at	at	ADP
ftr-372	199	34	the	the	DET
ftr-372	199	35	largest	large	ADJ
ftr-372	199	36	level	level	NOUN
ftr-372	199	37	of	of	ADP
ftr-372	199	38	aggregation	aggregation	NOUN
ftr-372	199	39	of	of	ADP
ftr-372	199	40	functions	function	NOUN
ftr-372	199	41	performed	perform	VERB
ftr-372	199	42	that	that	PRON
ftr-372	199	43	will	will	AUX
ftr-372	199	44	permit	permit	VERB
ftr-372	199	45	reliable	reliable	ADJ
ftr-372	199	46	identification	identification	NOUN
ftr-372	199	47	of	of	ADP
ftr-372	199	48	such	such	ADJ
ftr-372	199	49	related	related	ADJ
ftr-372	199	50	parties	party	NOUN
ftr-372	199	51	’	’	PART
ftr-372	199	52	respective	respective	ADJ
ftr-372	199	53	contributions	contribution	NOUN
ftr-372	199	54	to	to	ADP
ftr-372	199	55	the	the	DET
ftr-372	199	56	functions	function	NOUN
ftr-372	199	57	comprising	comprise	VERB
ftr-372	199	58	an	an	DET
ftr-372	199	59	activity	activity	NOUN
ftr-372	199	60	.	.	PUNCT
ftr-372	200	1	that	that	DET
ftr-372	200	2	activity	activity	NOUN
ftr-372	200	3	is	be	AUX
ftr-372	200	4	treated	treat	VERB
ftr-372	200	5	as	as	ADP
ftr-372	200	6	a	a	DET
ftr-372	200	7	single	single	ADJ
ftr-372	200	8	taxpayer	taxpayer	NOUN
ftr-372	200	9	and	and	CCONJ
ftr-372	200	10	its	its	PRON
ftr-372	200	11	income	income	NOUN
ftr-372	200	12	is	be	AUX
ftr-372	200	13	calculated	calculate	VERB
ftr-372	200	14	by	by	ADP
ftr-372	200	15	subtracting	subtract	VERB
ftr-372	200	16	worldwide	worldwide	ADJ
ftr-372	200	17	expenses	expense	NOUN
ftr-372	200	18	from	from	ADP
ftr-372	200	19	worldwide	worldwide	ADJ
ftr-372	200	20	income	income	NOUN
ftr-372	200	21	,	,	PUNCT
ftr-372	200	22	based	base	VERB
ftr-372	200	23	on	on	ADP
ftr-372	200	24	a	a	DET
ftr-372	200	25	global	global	ADJ
ftr-372	200	26	accounting	accounting	NOUN
ftr-372	200	27	system	system	NOUN
ftr-372	200	28	,	,	PUNCT
ftr-372	200	29	without	without	ADP
ftr-372	200	30	regard	regard	NOUN
ftr-372	200	31	to	to	ADP
ftr-372	200	32	legal	legal	ADJ
ftr-372	200	33	distinctions	distinction	NOUN
ftr-372	200	34	among	among	ADP
ftr-372	200	35	units	unit	NOUN
ftr-372	200	36	.	.	PUNCT
ftr-372	201	1	the	the	DET
ftr-372	201	2	resulting	result	VERB
ftr-372	201	3	net	net	ADJ
ftr-372	201	4	income	income	NOUN
ftr-372	201	5	is	be	AUX
ftr-372	201	6	apportioned	apportion	VERB
ftr-372	201	7	among	among	ADP
ftr-372	201	8	taxing	tax	VERB
ftr-372	201	9	jurisdictions	jurisdiction	NOUN
ftr-372	201	10	based	base	VERB
ftr-372	201	11	on	on	ADP
ftr-372	201	12	a	a	DET
ftr-372	201	13	formula	formula	NOUN
ftr-372	201	14	that	that	PRON
ftr-372	201	15	takes	take	VERB
ftr-372	201	16	into	into	ADP
ftr-372	201	17	account	account	NOUN
ftr-372	201	18	various	various	ADJ
ftr-372	201	19	factors	factor	NOUN
ftr-372	201	20	.	.	PUNCT
ftr-372	202	1	each	each	DET
ftr-372	202	2	jurisdiction	jurisdiction	NOUN
ftr-372	202	3	then	then	ADV
ftr-372	202	4	applies	apply	VERB
ftr-372	202	5	its	its	PRON
ftr-372	202	6	tax	tax	NOUN
ftr-372	202	7	rate	rate	NOUN
ftr-372	202	8	to	to	ADP
ftr-372	202	9	the	the	DET
ftr-372	202	10	income	income	NOUN
ftr-372	202	11	apportioned	apportion	VERB
ftr-372	202	12	to	to	ADP
ftr-372	202	13	it	it	PRON
ftr-372	202	14	by	by	ADP
ftr-372	202	15	the	the	DET
ftr-372	202	16	formula	formula	NOUN
ftr-372	202	17	and	and	CCONJ
ftr-372	202	18	collects	collect	VERB
ftr-372	202	19	the	the	DET
ftr-372	202	20	amount	amount	NOUN
ftr-372	202	21	of	of	ADP
ftr-372	202	22	tax	tax	NOUN
ftr-372	202	23	resulting	result	VERB
ftr-372	202	24	from	from	ADP
ftr-372	202	25	this	this	DET
ftr-372	202	26	calculation	calculation	NOUN
ftr-372	202	27	.	.	PUNCT
ftr-372	203	1	following	follow	VERB
ftr-372	203	2	the	the	DET
ftr-372	203	3	pattern	pattern	NOUN
ftr-372	203	4	of	of	ADP
ftr-372	203	5	one	one	NUM
ftr-372	203	6	of	of	ADP
ftr-372	203	7	the	the	DET
ftr-372	203	8	transfer	transfer	NOUN
ftr-372	203	9	pricing	pricing	NOUN
ftr-372	203	10	methods	method	NOUN
ftr-372	203	11	currently	currently	ADV
ftr-372	203	12	used	use	VERB
ftr-372	203	13	by	by	ADP
ftr-372	203	14	the	the	DET
ftr-372	203	15	united	united	PROPN
ftr-372	203	16	states	states	PROPN
ftr-372	203	17	and	and	CCONJ
ftr-372	203	18	many	many	ADJ
ftr-372	203	19	other	other	ADJ
ftr-372	203	20	countries	country	NOUN
ftr-372	203	21	,	,	PUNCT
ftr-372	203	22	the	the	DET
ftr-372	203	23	“	"	PUNCT
ftr-372	203	24	residual	residual	ADJ
ftr-372	203	25	profit	profit	NOUN
ftr-372	203	26	split	split	NOUN
ftr-372	203	27	”	"	PUNCT
ftr-372	203	28	method,20	method,20	NOUN
ftr-372	203	29	the	the	DET
ftr-372	203	30	proposed	propose	VERB
ftr-372	203	31	system	system	NOUN
ftr-372	203	32	would	would	AUX
ftr-372	203	33	(	(	PUNCT
ftr-372	203	34	1	1	X
ftr-372	203	35	)	)	PUNCT
ftr-372	203	36	first	first	ADJ
ftr-372	203	37	assign	assign	VERB
ftr-372	203	38	to	to	ADP
ftr-372	203	39	each	each	DET
ftr-372	203	40	country	country	NOUN
ftr-372	203	41	an	an	DET
ftr-372	203	42	estimated	estimate	VERB
ftr-372	203	43	market	market	NOUN
ftr-372	203	44	return	return	NOUN
ftr-372	203	45	on	on	ADP
ftr-372	203	46	the	the	DET
ftr-372	203	47	tax	tax	NOUN
ftr-372	203	48	-	-	PUNCT
ftr-372	203	49	deductible	deductible	ADJ
ftr-372	203	50	expenses	expense	NOUN
ftr-372	203	51	incurred	incur	VERB
ftr-372	203	52	by	by	ADP
ftr-372	203	53	the	the	DET
ftr-372	203	54	multinational	multinational	ADJ
ftr-372	203	55	group	group	NOUN
ftr-372	203	56	in	in	ADP
ftr-372	203	57	that	that	DET
ftr-372	203	58	country	country	NOUN
ftr-372	203	59	(	(	PUNCT
ftr-372	203	60	this	this	DET
ftr-372	203	61	element	element	NOUN
ftr-372	203	62	of	of	ADP
ftr-372	203	63	income	income	NOUN
ftr-372	203	64	is	be	AUX
ftr-372	203	65	typically	typically	ADV
ftr-372	203	66	called	call	VERB
ftr-372	203	67	the	the	DET
ftr-372	203	68	“	"	PUNCT
ftr-372	203	69	routine	routine	ADJ
ftr-372	203	70	”	"	PUNCT
ftr-372	203	71	income	income	NOUN
ftr-372	203	72	in	in	ADP
ftr-372	203	73	current	current	ADJ
ftr-372	203	74	tax	tax	NOUN
ftr-372	203	75	practice	practice	NOUN
ftr-372	203	76	under	under	ADP
ftr-372	203	77	the	the	DET
ftr-372	203	78	residual	residual	ADJ
ftr-372	203	79	profit	profit	NOUN
ftr-372	203	80	split	split	NOUN
ftr-372	203	81	method	method	NOUN
ftr-372	203	82	)	)	PUNCT
ftr-372	203	83	,	,	PUNCT
ftr-372	203	84	and	and	CCONJ
ftr-372	203	85	(	(	PUNCT
ftr-372	203	86	2	2	X
ftr-372	203	87	)	)	PUNCT
ftr-372	203	88	would	would	AUX
ftr-372	203	89	then	then	ADV
ftr-372	203	90	divide	divide	VERB
ftr-372	203	91	any	any	DET
ftr-372	203	92	additional	additional	ADJ
ftr-372	203	93	income	income	NOUN
ftr-372	203	94	(	(	PUNCT
ftr-372	203	95	which	which	PRON
ftr-372	203	96	,	,	PUNCT
ftr-372	203	97	in	in	ADP
ftr-372	203	98	current	current	ADJ
ftr-372	203	99	transfer	transfer	NOUN
ftr-372	203	100	pricing	pricing	NOUN
ftr-372	203	101	practice	practice	NOUN
ftr-372	203	102	,	,	PUNCT
ftr-372	203	103	typically	typically	ADV
ftr-372	203	104	is	be	AUX
ftr-372	203	105	called	call	VERB
ftr-372	203	106	the	the	DET
ftr-372	203	107	“	"	PUNCT
ftr-372	203	108	residual	residual	ADJ
ftr-372	203	109	”	"	PUNCT
ftr-372	203	110	income	income	NOUN
ftr-372	203	111	and	and	CCONJ
ftr-372	203	112	is	be	AUX
ftr-372	203	113	seen	see	VERB
ftr-372	203	114	as	as	ADP
ftr-372	203	115	deriving	derive	VERB
ftr-372	203	116	from	from	ADP
ftr-372	203	117	a	a	DET
ftr-372	203	118	multinational	multinational	ADJ
ftr-372	203	119	group	group	NOUN
ftr-372	203	120	’s	’s	PART
ftr-372	203	121	19	19	NUM
ftr-372	203	122	.	.	PUNCT
ftr-372	204	1	as	as	ADP
ftr-372	204	2	both	both	CCONJ
ftr-372	204	3	a	a	DET
ftr-372	204	4	political	political	ADJ
ftr-372	204	5	and	and	CCONJ
ftr-372	204	6	economic	economic	ADJ
ftr-372	204	7	matter	matter	NOUN
ftr-372	204	8	,	,	PUNCT
ftr-372	204	9	though	though	ADV
ftr-372	204	10	,	,	PUNCT
ftr-372	204	11	it	it	PRON
ftr-372	204	12	should	should	AUX
ftr-372	204	13	be	be	AUX
ftr-372	204	14	recognized	recognize	VERB
ftr-372	204	15	that	that	SCONJ
ftr-372	204	16	a	a	DET
ftr-372	204	17	movement	movement	NOUN
ftr-372	204	18	to	to	ADP
ftr-372	204	19	a	a	DET
ftr-372	204	20	more	more	ADV
ftr-372	204	21	formulary	formulary	ADJ
ftr-372	204	22	system	system	NOUN
ftr-372	204	23	,	,	PUNCT
ftr-372	204	24	while	while	SCONJ
ftr-372	204	25	permitting	permit	VERB
ftr-372	204	26	a	a	DET
ftr-372	204	27	lowering	lowering	NOUN
ftr-372	204	28	of	of	ADP
ftr-372	204	29	corporate	corporate	ADJ
ftr-372	204	30	tax	tax	NOUN
ftr-372	204	31	rates	rate	NOUN
ftr-372	204	32	across	across	ADP
ftr-372	204	33	-	-	PUNCT
ftr-372	204	34	the	the	DET
ftr-372	204	35	-	-	PUNCT
ftr-372	204	36	board	board	NOUN
ftr-372	204	37	,	,	PUNCT
ftr-372	204	38	is	be	AUX
ftr-372	204	39	unlikely	unlikely	ADJ
ftr-372	204	40	to	to	PART
ftr-372	204	41	permit	permit	VERB
ftr-372	204	42	the	the	DET
ftr-372	204	43	lowering	lowering	NOUN
ftr-372	204	44	of	of	ADP
ftr-372	204	45	rates	rate	NOUN
ftr-372	204	46	to	to	ADP
ftr-372	204	47	such	such	DET
ftr-372	204	48	an	an	DET
ftr-372	204	49	extent	extent	NOUN
ftr-372	204	50	as	as	SCONJ
ftr-372	204	51	compensate	compensate	VERB
ftr-372	204	52	those	those	DET
ftr-372	204	53	companies	company	NOUN
ftr-372	204	54	that	that	SCONJ
ftr-372	204	55	today	today	NOUN
ftr-372	204	56	make	make	VERB
ftr-372	204	57	heavy	heavy	ADJ
ftr-372	204	58	use	use	NOUN
ftr-372	204	59	of	of	ADP
ftr-372	204	60	deferral	deferral	ADJ
ftr-372	204	61	opportunities	opportunity	NOUN
ftr-372	204	62	for	for	ADP
ftr-372	204	63	the	the	DET
ftr-372	204	64	loss	loss	NOUN
ftr-372	204	65	of	of	ADP
ftr-372	204	66	those	those	DET
ftr-372	204	67	opportunities	opportunity	NOUN
ftr-372	204	68	.	.	PUNCT
ftr-372	205	1	therefore	therefore	ADV
ftr-372	205	2	,	,	PUNCT
ftr-372	205	3	for	for	ADP
ftr-372	205	4	those	those	DET
ftr-372	205	5	companies	company	NOUN
ftr-372	205	6	,	,	PUNCT
ftr-372	205	7	typically	typically	ADV
ftr-372	205	8	in	in	ADP
ftr-372	205	9	“	"	PUNCT
ftr-372	205	10	brick	brick	NOUN
ftr-372	205	11	and	and	CCONJ
ftr-372	205	12	mortar	mortar	NOUN
ftr-372	205	13	”	"	PUNCT
ftr-372	205	14	industries	industry	NOUN
ftr-372	205	15	,	,	PUNCT
ftr-372	205	16	that	that	PRON
ftr-372	205	17	have	have	AUX
ftr-372	205	18	been	be	AUX
ftr-372	205	19	unable	unable	ADJ
ftr-372	205	20	to	to	PART
ftr-372	205	21	use	use	VERB
ftr-372	205	22	current	current	ADJ
ftr-372	205	23	opportunities	opportunity	NOUN
ftr-372	205	24	to	to	PART
ftr-372	205	25	shift	shift	VERB
ftr-372	205	26	income	income	NOUN
ftr-372	205	27	,	,	PUNCT
ftr-372	205	28	a	a	DET
ftr-372	205	29	revenue	revenue	NOUN
ftr-372	205	30	-	-	PUNCT
ftr-372	205	31	neutral	neutral	ADJ
ftr-372	205	32	implementation	implementation	NOUN
ftr-372	205	33	of	of	ADP
ftr-372	205	34	a	a	DET
ftr-372	205	35	formulary	formulary	ADJ
ftr-372	205	36	approach	approach	NOUN
ftr-372	205	37	would	would	AUX
ftr-372	205	38	represent	represent	VERB
ftr-372	205	39	a	a	DET
ftr-372	205	40	significant	significant	ADJ
ftr-372	205	41	tax	tax	NOUN
ftr-372	205	42	cut	cut	NOUN
ftr-372	205	43	,	,	PUNCT
ftr-372	205	44	whereas	whereas	SCONJ
ftr-372	205	45	those	those	PRON
ftr-372	205	46	that	that	PRON
ftr-372	205	47	have	have	AUX
ftr-372	205	48	been	be	AUX
ftr-372	205	49	able	able	ADJ
ftr-372	205	50	to	to	PART
ftr-372	205	51	shirt	shirt	VERB
ftr-372	205	52	substantial	substantial	ADJ
ftr-372	205	53	income	income	NOUN
ftr-372	205	54	under	under	ADP
ftr-372	205	55	the	the	DET
ftr-372	205	56	“	"	PUNCT
ftr-372	205	57	arm	arm	NOUN
ftr-372	205	58	’s	’s	PART
ftr-372	205	59	length	length	NOUN
ftr-372	205	60	”	"	PUNCT
ftr-372	205	61	system	system	NOUN
ftr-372	205	62	would	would	AUX
ftr-372	205	63	experience	experience	VERB
ftr-372	205	64	an	an	DET
ftr-372	205	65	effective	effective	ADJ
ftr-372	205	66	increase	increase	NOUN
ftr-372	205	67	in	in	ADP
ftr-372	205	68	tax	tax	NOUN
ftr-372	205	69	.	.	PUNCT
ftr-372	206	1	to	to	PART
ftr-372	206	2	mitigate	mitigate	VERB
ftr-372	206	3	this	this	DET
ftr-372	206	4	effect	effect	NOUN
ftr-372	206	5	,	,	PUNCT
ftr-372	206	6	it	it	PRON
ftr-372	206	7	might	might	AUX
ftr-372	206	8	be	be	AUX
ftr-372	206	9	feasible	feasible	ADJ
ftr-372	206	10	to	to	PART
ftr-372	206	11	phase	phase	VERB
ftr-372	206	12	in	in	ADP
ftr-372	206	13	the	the	DET
ftr-372	206	14	new	new	ADJ
ftr-372	206	15	system	system	NOUN
ftr-372	206	16	gradually	gradually	ADV
ftr-372	206	17	,	,	PUNCT
ftr-372	206	18	as	as	SCONJ
ftr-372	206	19	described	describe	VERB
ftr-372	206	20	below	below	ADV
ftr-372	206	21	;	;	PUNCT
ftr-372	206	22	alternatively	alternatively	ADV
ftr-372	206	23	,	,	PUNCT
ftr-372	206	24	it	it	PRON
ftr-372	206	25	is	be	AUX
ftr-372	206	26	sometimes	sometimes	ADV
ftr-372	206	27	suggested	suggest	VERB
ftr-372	206	28	that	that	SCONJ
ftr-372	206	29	measures	measure	NOUN
ftr-372	206	30	to	to	PART
ftr-372	206	31	eliminate	eliminate	VERB
ftr-372	206	32	the	the	DET
ftr-372	206	33	tax	tax	NOUN
ftr-372	206	34	advantages	advantage	NOUN
ftr-372	206	35	of	of	ADP
ftr-372	206	36	deferral	deferral	ADJ
ftr-372	206	37	might	might	AUX
ftr-372	206	38	be	be	AUX
ftr-372	206	39	accompanied	accompany	VERB
ftr-372	206	40	by	by	ADP
ftr-372	206	41	a	a	DET
ftr-372	206	42	“	"	PUNCT
ftr-372	206	43	one	one	NUM
ftr-372	206	44	time	time	NOUN
ftr-372	206	45	”	"	PUNCT
ftr-372	206	46	opportunity	opportunity	NOUN
ftr-372	206	47	to	to	PART
ftr-372	206	48	repatriate	repatriate	VERB
ftr-372	206	49	deferred	deferred	ADJ
ftr-372	206	50	income	income	NOUN
ftr-372	206	51	on	on	ADP
ftr-372	206	52	favorable	favorable	ADJ
ftr-372	206	53	terms	term	NOUN
ftr-372	206	54	,	,	PUNCT
ftr-372	206	55	as	as	SCONJ
ftr-372	206	56	has	have	AUX
ftr-372	206	57	been	be	AUX
ftr-372	206	58	offered	offer	VERB
ftr-372	206	59	in	in	ADP
ftr-372	206	60	the	the	DET
ftr-372	206	61	past	past	NOUN
ftr-372	206	62	under	under	ADP
ftr-372	206	63	the	the	DET
ftr-372	206	64	american	american	ADJ
ftr-372	206	65	jobs	jobs	PROPN
ftr-372	206	66	creation	creation	PROPN
ftr-372	206	67	act	act	NOUN
ftr-372	206	68	of	of	ADP
ftr-372	206	69	2004	2004	NUM
ftr-372	206	70	.	.	PUNCT
ftr-372	207	1	20	20	NUM
ftr-372	207	2	.	.	PUNCT
ftr-372	208	1	see	see	VERB
ftr-372	208	2	treas	treas	PROPN
ftr-372	208	3	.	.	PUNCT
ftr-372	209	1	reg	reg	PROPN
ftr-372	209	2	.	.	PUNCT
ftr-372	210	1	§	§	PROPN
ftr-372	210	2	1.482	1.482	NUM
ftr-372	210	3	-	-	SYM
ftr-372	210	4	6	6	NUM
ftr-372	210	5	;	;	PUNCT
ftr-372	210	6	oecd	oecd	PROPN
ftr-372	210	7	guidelines	guideline	NOUN
ftr-372	210	8	,	,	PUNCT
ftr-372	210	9	chapter	chapter	NOUN
ftr-372	210	10	6	6	NUM
ftr-372	210	11	.	.	PUNCT
ftr-372	210	12	2009	2009	NUM
ftr-372	210	13	]	]	PUNCT
ftr-372	210	14	allocating	allocate	VERB
ftr-372	210	15	business	business	NOUN
ftr-372	210	16	profits	profit	NOUN
ftr-372	210	17	for	for	ADP
ftr-372	210	18	tax	tax	NOUN
ftr-372	210	19	purposes	purpose	NOUN
ftr-372	210	20	509	509	NUM
ftr-372	210	21	intangible	intangible	ADJ
ftr-372	210	22	property	property	NOUN
ftr-372	210	23	)	)	PUNCT
ftr-372	210	24	among	among	ADP
ftr-372	210	25	the	the	DET
ftr-372	210	26	countries	country	NOUN
ftr-372	210	27	based	base	VERB
ftr-372	210	28	on	on	ADP
ftr-372	210	29	the	the	DET
ftr-372	210	30	group	group	NOUN
ftr-372	210	31	’s	’s	PART
ftr-372	210	32	relative	relative	ADJ
ftr-372	210	33	sales	sale	NOUN
ftr-372	210	34	in	in	ADP
ftr-372	210	35	each	each	DET
ftr-372	210	36	country	country	NOUN
ftr-372	210	37	.	.	PUNCT
ftr-372	211	1	the	the	DET
ftr-372	211	2	particular	particular	ADJ
ftr-372	211	3	formula	formula	NOUN
ftr-372	211	4	used	use	VERB
ftr-372	211	5	,	,	PUNCT
ftr-372	211	6	with	with	ADP
ftr-372	211	7	the	the	DET
ftr-372	211	8	“	"	PUNCT
ftr-372	211	9	residual	residual	ADJ
ftr-372	211	10	”	"	PUNCT
ftr-372	211	11	apportioned	apportion	VERB
ftr-372	211	12	according	accord	VERB
ftr-372	211	13	to	to	ADP
ftr-372	211	14	sales	sale	NOUN
ftr-372	211	15	,	,	PUNCT
ftr-372	211	16	would	would	AUX
ftr-372	211	17	provide	provide	VERB
ftr-372	211	18	a	a	DET
ftr-372	211	19	substantial	substantial	ADJ
ftr-372	211	20	improvement	improvement	NOUN
ftr-372	211	21	of	of	ADP
ftr-372	211	22	the	the	DET
ftr-372	211	23	formulas	formula	NOUN
ftr-372	211	24	typically	typically	ADV
ftr-372	211	25	used	use	VERB
ftr-372	211	26	among	among	ADP
ftr-372	211	27	the	the	DET
ftr-372	211	28	u.s	u.s	PROPN
ftr-372	211	29	.	.	PROPN
ftr-372	211	30	states	state	NOUN
ftr-372	211	31	.	.	PUNCT
ftr-372	212	1	in	in	ADP
ftr-372	212	2	the	the	DET
ftr-372	212	3	experience	experience	NOUN
ftr-372	212	4	of	of	ADP
ftr-372	212	5	the	the	DET
ftr-372	212	6	u.s	u.s	PROPN
ftr-372	212	7	.	.	PROPN
ftr-372	212	8	states	state	NOUN
ftr-372	212	9	,	,	PUNCT
ftr-372	212	10	income	income	NOUN
ftr-372	212	11	has	have	AUX
ftr-372	212	12	been	be	AUX
ftr-372	212	13	allocated	allocate	VERB
ftr-372	212	14	to	to	ADP
ftr-372	212	15	state	state	NOUN
ftr-372	212	16	jurisdictions	jurisdiction	NOUN
ftr-372	212	17	using	use	VERB
ftr-372	212	18	a	a	DET
ftr-372	212	19	variety	variety	NOUN
ftr-372	212	20	of	of	ADP
ftr-372	212	21	formulas	formula	NOUN
ftr-372	212	22	.	.	PUNCT
ftr-372	213	1	historically	historically	ADV
ftr-372	213	2	,	,	PUNCT
ftr-372	213	3	many	many	ADJ
ftr-372	213	4	u.s	u.s	PROPN
ftr-372	213	5	.	.	PROPN
ftr-372	213	6	states	state	NOUN
ftr-372	213	7	have	have	AUX
ftr-372	213	8	used	use	VERB
ftr-372	213	9	the	the	DET
ftr-372	213	10	so	so	ADV
ftr-372	213	11	-	-	PUNCT
ftr-372	213	12	called	call	VERB
ftr-372	213	13	“	"	PUNCT
ftr-372	213	14	massachusetts	massachusetts	PROPN
ftr-372	213	15	formula	formula	NOUN
ftr-372	213	16	”	"	PUNCT
ftr-372	213	17	which	which	PRON
ftr-372	213	18	employs	employ	VERB
ftr-372	213	19	equal	equal	ADJ
ftr-372	213	20	weights	weight	NOUN
ftr-372	213	21	on	on	ADP
ftr-372	213	22	property	property	NOUN
ftr-372	213	23	,	,	PUNCT
ftr-372	213	24	payroll	payroll	NOUN
ftr-372	213	25	and	and	CCONJ
ftr-372	213	26	sales	sale	NOUN
ftr-372	213	27	.	.	PUNCT
ftr-372	214	1	for	for	ADP
ftr-372	214	2	example	example	NOUN
ftr-372	214	3	,	,	PUNCT
ftr-372	214	4	under	under	ADP
ftr-372	214	5	an	an	DET
ftr-372	214	6	equally	equally	ADV
ftr-372	214	7	-	-	PUNCT
ftr-372	214	8	weighted	weight	VERB
ftr-372	214	9	formula	formula	NOUN
ftr-372	214	10	apportionment	apportionment	NOUN
ftr-372	214	11	system	system	NOUN
ftr-372	214	12	,	,	PUNCT
ftr-372	214	13	tax	tax	NOUN
ftr-372	214	14	liability	liability	NOUN
ftr-372	214	15	to	to	ADP
ftr-372	214	16	the	the	DET
ftr-372	214	17	u.s	u.s	PROPN
ftr-372	214	18	.	.	PROPN
ftr-372	214	19	government	government	NOUN
ftr-372	214	20	would	would	AUX
ftr-372	214	21	be	be	AUX
ftr-372	214	22	based	base	VERB
ftr-372	214	23	on	on	ADP
ftr-372	214	24	the	the	DET
ftr-372	214	25	u.s	u.s	PROPN
ftr-372	214	26	.	.	PROPN
ftr-372	214	27	tax	tax	NOUN
ftr-372	214	28	rate	rate	NOUN
ftr-372	214	29	times	time	VERB
ftr-372	214	30	the	the	DET
ftr-372	214	31	fraction	fraction	NOUN
ftr-372	214	32	of	of	ADP
ftr-372	214	33	worldwide	worldwide	ADJ
ftr-372	214	34	profits	profit	NOUN
ftr-372	214	35	that	that	PRON
ftr-372	214	36	are	be	AUX
ftr-372	214	37	attributed	attribute	VERB
ftr-372	214	38	to	to	ADP
ftr-372	214	39	the	the	DET
ftr-372	214	40	united	united	PROPN
ftr-372	214	41	states	states	PROPN
ftr-372	214	42	.	.	PUNCT
ftr-372	215	1	this	this	DET
ftr-372	215	2	fraction	fraction	NOUN
ftr-372	215	3	would	would	AUX
ftr-372	215	4	be	be	AUX
ftr-372	215	5	based	base	VERB
ftr-372	215	6	on	on	ADP
ftr-372	215	7	how	how	SCONJ
ftr-372	215	8	much	much	ADJ
ftr-372	215	9	of	of	ADP
ftr-372	215	10	worldwide	worldwide	ADJ
ftr-372	215	11	economic	economic	ADJ
ftr-372	215	12	activity	activity	NOUN
ftr-372	215	13	(	(	PUNCT
ftr-372	215	14	an	an	DET
ftr-372	215	15	average	average	NOUN
ftr-372	215	16	of	of	ADP
ftr-372	215	17	sales	sale	NOUN
ftr-372	215	18	,	,	PUNCT
ftr-372	215	19	assets	asset	NOUN
ftr-372	215	20	,	,	PUNCT
ftr-372	215	21	and	and	CCONJ
ftr-372	215	22	payroll	payroll	NOUN
ftr-372	215	23	shares	share	NOUN
ftr-372	215	24	)	)	PUNCT
ftr-372	215	25	occurs	occur	VERB
ftr-372	215	26	in	in	ADP
ftr-372	215	27	the	the	DET
ftr-372	215	28	united	united	PROPN
ftr-372	215	29	states	states	PROPN
ftr-372	215	30	.	.	PUNCT
ftr-372	216	1	observers	observer	NOUN
ftr-372	216	2	have	have	AUX
ftr-372	216	3	noted	note	VERB
ftr-372	216	4	,	,	PUNCT
ftr-372	216	5	however	however	ADV
ftr-372	216	6	,	,	PUNCT
ftr-372	216	7	that	that	SCONJ
ftr-372	216	8	an	an	DET
ftr-372	216	9	fa	fa	NOUN
ftr-372	216	10	system	system	NOUN
ftr-372	216	11	such	such	ADJ
ftr-372	216	12	as	as	ADP
ftr-372	216	13	that	that	PRON
ftr-372	216	14	used	use	VERB
ftr-372	216	15	by	by	ADP
ftr-372	216	16	the	the	DET
ftr-372	216	17	states	state	NOUN
ftr-372	216	18	creates	create	VERB
ftr-372	216	19	an	an	DET
ftr-372	216	20	implicit	implicit	ADJ
ftr-372	216	21	tax	tax	NOUN
ftr-372	216	22	on	on	ADP
ftr-372	216	23	the	the	DET
ftr-372	216	24	factors	factor	NOUN
ftr-372	216	25	used	use	VERB
ftr-372	216	26	in	in	ADP
ftr-372	216	27	the	the	DET
ftr-372	216	28	formula	formula	NOUN
ftr-372	216	29	,	,	PUNCT
ftr-372	216	30	thus	thus	ADV
ftr-372	216	31	discouraging	discourage	VERB
ftr-372	216	32	assets	asset	NOUN
ftr-372	216	33	and	and	CCONJ
ftr-372	216	34	employment	employment	NOUN
ftr-372	216	35	in	in	ADP
ftr-372	216	36	high	high	ADJ
ftr-372	216	37	-	-	PUNCT
ftr-372	216	38	tax	tax	NOUN
ftr-372	216	39	locations	location	NOUN
ftr-372	216	40	.	.	PUNCT
ftr-372	217	1	some	some	PRON
ftr-372	217	2	of	of	ADP
ftr-372	217	3	these	these	DET
ftr-372	217	4	concerns	concern	NOUN
ftr-372	217	5	are	be	AUX
ftr-372	217	6	also	also	ADV
ftr-372	217	7	present	present	ADJ
ftr-372	217	8	here	here	ADV
ftr-372	217	9	due	due	ADP
ftr-372	217	10	to	to	ADP
ftr-372	217	11	the	the	DET
ftr-372	217	12	reliance	reliance	NOUN
ftr-372	217	13	on	on	ADP
ftr-372	217	14	expenses	expense	NOUN
ftr-372	217	15	in	in	ADP
ftr-372	217	16	calculating	calculate	VERB
ftr-372	217	17	the	the	DET
ftr-372	217	18	normal	normal	ADJ
ftr-372	217	19	return	return	NOUN
ftr-372	217	20	.	.	PUNCT
ftr-372	218	1	still	still	ADV
ftr-372	218	2	,	,	PUNCT
ftr-372	218	3	we	we	PRON
ftr-372	218	4	propose	propose	VERB
ftr-372	218	5	a	a	DET
ftr-372	218	6	simpler	simple	ADJ
ftr-372	218	7	formula	formula	NOUN
ftr-372	218	8	for	for	ADP
ftr-372	218	9	assigning	assign	VERB
ftr-372	218	10	residual	residual	ADJ
ftr-372	218	11	profit	profit	NOUN
ftr-372	218	12	,	,	PUNCT
ftr-372	218	13	which	which	PRON
ftr-372	218	14	would	would	AUX
ftr-372	218	15	only	only	ADV
ftr-372	218	16	consider	consider	VERB
ftr-372	218	17	the	the	DET
ftr-372	218	18	fraction	fraction	NOUN
ftr-372	218	19	of	of	ADP
ftr-372	218	20	sales	sale	NOUN
ftr-372	218	21	in	in	ADP
ftr-372	218	22	each	each	DET
ftr-372	218	23	location	location	NOUN
ftr-372	218	24	.	.	PUNCT
ftr-372	219	1	sales	sale	NOUN
ftr-372	219	2	would	would	AUX
ftr-372	219	3	be	be	AUX
ftr-372	219	4	determined	determine	VERB
ftr-372	219	5	on	on	ADP
ftr-372	219	6	a	a	DET
ftr-372	219	7	destination	destination	NOUN
ftr-372	219	8	-	-	PUNCT
ftr-372	219	9	basis	basis	NOUN
ftr-372	219	10	,	,	PUNCT
ftr-372	219	11	based	base	VERB
ftr-372	219	12	on	on	ADP
ftr-372	219	13	the	the	DET
ftr-372	219	14	location	location	NOUN
ftr-372	219	15	of	of	ADP
ftr-372	219	16	the	the	DET
ftr-372	219	17	customer	customer	NOUN
ftr-372	219	18	rather	rather	ADV
ftr-372	219	19	than	than	ADP
ftr-372	219	20	the	the	DET
ftr-372	219	21	location	location	NOUN
ftr-372	219	22	of	of	ADP
ftr-372	219	23	production	production	NOUN
ftr-372	219	24	.	.	PUNCT
ftr-372	220	1	we	we	PRON
ftr-372	220	2	propose	propose	VERB
ftr-372	220	3	this	this	DET
ftr-372	220	4	destinationbasis	destinationbasis	NOUN
ftr-372	220	5	sales	sale	NOUN
ftr-372	220	6	formula	formula	NOUN
ftr-372	220	7	for	for	ADP
ftr-372	220	8	several	several	ADJ
ftr-372	220	9	reasons	reason	NOUN
ftr-372	220	10	;	;	PUNCT
ftr-372	220	11	alternative	alternative	ADJ
ftr-372	220	12	formulas	formula	NOUN
ftr-372	220	13	are	be	AUX
ftr-372	220	14	also	also	ADV
ftr-372	220	15	discussed	discuss	VERB
ftr-372	220	16	in	in	ADP
ftr-372	220	17	appendix	appendix	PROPN
ftr-372	220	18	b.	b.	PROPN
ftr-372	221	1	the	the	DET
ftr-372	221	2	key	key	ADJ
ftr-372	221	3	advantage	advantage	NOUN
ftr-372	221	4	of	of	ADP
ftr-372	221	5	a	a	DET
ftr-372	221	6	sales	sale	NOUN
ftr-372	221	7	-	-	PUNCT
ftr-372	221	8	based	base	VERB
ftr-372	221	9	formula	formula	NOUN
ftr-372	221	10	is	be	AUX
ftr-372	221	11	that	that	SCONJ
ftr-372	221	12	sales	sale	NOUN
ftr-372	221	13	are	be	AUX
ftr-372	221	14	far	far	ADV
ftr-372	221	15	less	less	ADV
ftr-372	221	16	responsive	responsive	ADJ
ftr-372	221	17	to	to	ADP
ftr-372	221	18	tax	tax	NOUN
ftr-372	221	19	differences	difference	NOUN
ftr-372	221	20	across	across	ADP
ftr-372	221	21	markets	market	NOUN
ftr-372	221	22	than	than	ADP
ftr-372	221	23	investment	investment	NOUN
ftr-372	221	24	in	in	ADP
ftr-372	221	25	plant	plant	NOUN
ftr-372	221	26	,	,	PUNCT
ftr-372	221	27	and	and	CCONJ
ftr-372	221	28	employment	employment	NOUN
ftr-372	221	29	,	,	PUNCT
ftr-372	221	30	as	as	SCONJ
ftr-372	221	31	the	the	DET
ftr-372	221	32	customers	customer	NOUN
ftr-372	221	33	themselves	themselves	PRON
ftr-372	221	34	are	be	AUX
ftr-372	221	35	far	far	ADV
ftr-372	221	36	less	less	ADV
ftr-372	221	37	mobile	mobile	ADJ
ftr-372	221	38	than	than	ADP
ftr-372	221	39	firm	firm	ADJ
ftr-372	221	40	assets	asset	NOUN
ftr-372	221	41	or	or	CCONJ
ftr-372	221	42	employment	employment	NOUN
ftr-372	221	43	.	.	PUNCT
ftr-372	222	1	even	even	ADV
ftr-372	222	2	in	in	ADP
ftr-372	222	3	a	a	DET
ftr-372	222	4	high	high	ADJ
ftr-372	222	5	-	-	PUNCT
ftr-372	222	6	tax	tax	NOUN
ftr-372	222	7	country	country	NOUN
ftr-372	222	8	,	,	PUNCT
ftr-372	222	9	firms	firm	NOUN
ftr-372	222	10	have	have	VERB
ftr-372	222	11	an	an	DET
ftr-372	222	12	incentive	incentive	NOUN
ftr-372	222	13	to	to	PART
ftr-372	222	14	sell	sell	VERB
ftr-372	222	15	as	as	ADV
ftr-372	222	16	much	much	ADJ
ftr-372	222	17	as	as	ADP
ftr-372	222	18	possible	possible	ADJ
ftr-372	222	19	.	.	PUNCT
ftr-372	223	1	in	in	ADP
ftr-372	223	2	addition	addition	NOUN
ftr-372	223	3	,	,	PUNCT
ftr-372	223	4	if	if	SCONJ
ftr-372	223	5	some	some	DET
ftr-372	223	6	countries	country	NOUN
ftr-372	223	7	adopt	adopt	VERB
ftr-372	223	8	sales	sale	NOUN
ftr-372	223	9	-	-	PUNCT
ftr-372	223	10	based	base	VERB
ftr-372	223	11	formulas	formula	NOUN
ftr-372	223	12	for	for	ADP
ftr-372	223	13	allocating	allocate	VERB
ftr-372	223	14	residual	residual	ADJ
ftr-372	223	15	profits	profit	NOUN
ftr-372	223	16	,	,	PUNCT
ftr-372	223	17	other	other	ADJ
ftr-372	223	18	countries	country	NOUN
ftr-372	223	19	will	will	AUX
ftr-372	223	20	have	have	VERB
ftr-372	223	21	an	an	DET
ftr-372	223	22	incentive	incentive	NOUN
ftr-372	223	23	to	to	PART
ftr-372	223	24	adopt	adopt	VERB
ftr-372	223	25	sales	sale	NOUN
ftr-372	223	26	based	base	VERB
ftr-372	223	27	formulas	formula	NOUN
ftr-372	223	28	as	as	ADV
ftr-372	223	29	well	well	ADV
ftr-372	223	30	in	in	ADP
ftr-372	223	31	order	order	NOUN
ftr-372	223	32	to	to	PART
ftr-372	223	33	avoid	avoid	VERB
ftr-372	223	34	losing	lose	VERB
ftr-372	223	35	payroll	payroll	NOUN
ftr-372	223	36	or	or	CCONJ
ftr-372	223	37	assets	asset	NOUN
ftr-372	223	38	to	to	ADP
ftr-372	223	39	countries	country	NOUN
ftr-372	223	40	in	in	ADP
ftr-372	223	41	which	which	PRON
ftr-372	223	42	these	these	DET
ftr-372	223	43	factors	factor	NOUN
ftr-372	223	44	are	be	AUX
ftr-372	223	45	not	not	PART
ftr-372	223	46	part	part	NOUN
ftr-372	223	47	of	of	ADP
ftr-372	223	48	the	the	DET
ftr-372	223	49	formula	formula	NOUN
ftr-372	223	50	.	.	PUNCT
ftr-372	224	1	the	the	DET
ftr-372	224	2	u.s	u.s	PROPN
ftr-372	224	3	.	.	PROPN
ftr-372	224	4	state	state	NOUN
ftr-372	224	5	experience	experience	NOUN
ftr-372	224	6	reinforces	reinforce	VERB
ftr-372	224	7	the	the	DET
ftr-372	224	8	merits	merit	NOUN
ftr-372	224	9	of	of	ADP
ftr-372	224	10	this	this	DET
ftr-372	224	11	proposal	proposal	NOUN
ftr-372	224	12	.	.	PUNCT
ftr-372	225	1	in	in	ADP
ftr-372	225	2	recent	recent	ADJ
ftr-372	225	3	years	year	NOUN
ftr-372	225	4	,	,	PUNCT
ftr-372	225	5	many	many	ADJ
ftr-372	225	6	u.s	u.s	PROPN
ftr-372	225	7	.	.	PROPN
ftr-372	225	8	states	state	NOUN
ftr-372	225	9	have	have	AUX
ftr-372	225	10	shifted	shift	VERB
ftr-372	225	11	to	to	ADP
ftr-372	225	12	a	a	DET
ftr-372	225	13	formula	formula	NOUN
ftr-372	225	14	that	that	PRON
ftr-372	225	15	double	double	ADJ
ftr-372	225	16	-	-	PUNCT
ftr-372	225	17	weights	weight	VERB
ftr-372	225	18	the	the	DET
ftr-372	225	19	sales	sale	NOUN
ftr-372	225	20	factor	factor	NOUN
ftr-372	225	21	.	.	PUNCT
ftr-372	226	1	state	state	NOUN
ftr-372	226	2	incentives	incentive	NOUN
ftr-372	226	3	to	to	PART
ftr-372	226	4	move	move	VERB
ftr-372	226	5	toward	toward	ADP
ftr-372	226	6	a	a	DET
ftr-372	226	7	sales	sale	NOUN
ftr-372	226	8	-	-	PUNCT
ftr-372	226	9	based	base	VERB
ftr-372	226	10	formula	formula	NOUN
ftr-372	226	11	are	be	AUX
ftr-372	226	12	well	well	ADV
ftr-372	226	13	documented	document	VERB
ftr-372	226	14	.	.	PUNCT
ftr-372	227	1	for	for	ADP
ftr-372	227	2	example	example	NOUN
ftr-372	227	3	,	,	PUNCT
ftr-372	227	4	edminston	edminston	PROPN
ftr-372	227	5	(	(	PUNCT
ftr-372	227	6	2002	2002	NUM
ftr-372	227	7	)	)	PUNCT
ftr-372	227	8	generates	generate	VERB
ftr-372	227	9	a	a	DET
ftr-372	227	10	model	model	NOUN
ftr-372	227	11	with	with	ADP
ftr-372	227	12	this	this	DET
ftr-372	227	13	prediction	prediction	NOUN
ftr-372	227	14	,	,	PUNCT
ftr-372	227	15	and	and	CCONJ
ftr-372	227	16	omer	omer	PROPN
ftr-372	227	17	and	and	CCONJ
ftr-372	227	18	shelley	shelley	PROPN
ftr-372	227	19	(	(	PUNCT
ftr-372	227	20	2004	2004	NUM
ftr-372	227	21	)	)	PUNCT
ftr-372	227	22	document	document	NOUN
ftr-372	227	23	this	this	DET
ftr-372	227	24	trend	trend	NOUN
ftr-372	227	25	empirically	empirically	ADV
ftr-372	227	26	.	.	PUNCT
ftr-372	228	1	goolsbee	goolsbee	NOUN
ftr-372	228	2	and	and	CCONJ
ftr-372	228	3	maydew	maydew	NOUN
ftr-372	228	4	(	(	PUNCT
ftr-372	228	5	2000	2000	NUM
ftr-372	228	6	)	)	PUNCT
ftr-372	228	7	demonstrate	demonstrate	VERB
ftr-372	228	8	that	that	SCONJ
ftr-372	228	9	u.s	u.s	PROPN
ftr-372	228	10	.	.	PROPN
ftr-372	228	11	states	state	NOUN
ftr-372	228	12	that	that	PRON
ftr-372	228	13	lower	low	ADJ
ftr-372	228	14	the	the	DET
ftr-372	228	15	weight	weight	NOUN
ftr-372	228	16	on	on	ADP
ftr-372	228	17	the	the	DET
ftr-372	228	18	payroll	payroll	NOUN
ftr-372	228	19	factor	factor	NOUN
ftr-372	228	20	experience	experience	NOUN
ftr-372	228	21	increases	increase	NOUN
ftr-372	228	22	in	in	ADP
ftr-372	228	23	manufacturing	manufacture	VERB
ftr-372	228	24	employment	employment	NOUN
ftr-372	228	25	.	.	PUNCT
ftr-372	229	1	according	accord	VERB
ftr-372	229	2	to	to	ADP
ftr-372	229	3	weiner	weiner	NOUN
ftr-372	229	4	(	(	PUNCT
ftr-372	229	5	2005	2005	NUM
ftr-372	229	6	)	)	PUNCT
ftr-372	229	7	,	,	PUNCT
ftr-372	229	8	23	23	NUM
ftr-372	229	9	states	state	NOUN
ftr-372	229	10	double	double	ADJ
ftr-372	229	11	-	-	PUNCT
ftr-372	229	12	weight	weight	NOUN
ftr-372	229	13	sales	sale	NOUN
ftr-372	229	14	as	as	ADP
ftr-372	229	15	of	of	ADP
ftr-372	229	16	2004	2004	NUM
ftr-372	229	17	,	,	PUNCT
ftr-372	229	18	and	and	CCONJ
ftr-372	229	19	seven	seven	NUM
ftr-372	229	20	others	other	NOUN
ftr-372	229	21	place	place	VERB
ftr-372	229	22	an	an	DET
ftr-372	229	23	even	even	ADV
ftr-372	229	24	larger	large	ADJ
ftr-372	229	25	weight	weight	NOUN
ftr-372	229	26	on	on	ADP
ftr-372	229	27	sales	sale	NOUN
ftr-372	229	28	.	.	PUNCT
ftr-372	230	1	some	some	DET
ftr-372	230	2	states	state	VERB
ftr-372	230	3	510	510	NUM
ftr-372	230	4	florida	florida	PROPN
ftr-372	230	5	tax	tax	NOUN
ftr-372	230	6	review	review	NOUN
ftr-372	230	7	[	[	X
ftr-372	230	8	vol	vol	NOUN
ftr-372	230	9	.	.	PUNCT
ftr-372	230	10	9:5	9:5	PRON
ftr-372	230	11	even	even	ADV
ftr-372	230	12	use	use	VERB
ftr-372	230	13	a	a	DET
ftr-372	230	14	sales	sale	NOUN
ftr-372	230	15	-	-	PUNCT
ftr-372	230	16	only	only	ADV
ftr-372	230	17	formula	formula	NOUN
ftr-372	230	18	(	(	PUNCT
ftr-372	230	19	which	which	PRON
ftr-372	230	20	was	be	AUX
ftr-372	230	21	approved	approve	VERB
ftr-372	230	22	for	for	ADP
ftr-372	230	23	iowa	iowa	PROPN
ftr-372	230	24	by	by	ADP
ftr-372	230	25	the	the	DET
ftr-372	230	26	supreme	supreme	ADJ
ftr-372	230	27	court).21	court).21	PROPN
ftr-372	230	28	in	in	ADP
ftr-372	230	29	addition	addition	NOUN
ftr-372	230	30	,	,	PUNCT
ftr-372	230	31	a	a	DET
ftr-372	230	32	formula	formula	NOUN
ftr-372	230	33	that	that	PRON
ftr-372	230	34	relies	rely	VERB
ftr-372	230	35	relatively	relatively	ADV
ftr-372	230	36	heavily	heavily	ADV
ftr-372	230	37	on	on	ADP
ftr-372	230	38	sales	sale	NOUN
ftr-372	230	39	is	be	AUX
ftr-372	230	40	likely	likely	ADJ
ftr-372	230	41	to	to	PART
ftr-372	230	42	be	be	AUX
ftr-372	230	43	conducive	conducive	ADJ
ftr-372	230	44	to	to	ADP
ftr-372	230	45	international	international	ADJ
ftr-372	230	46	coordination	coordination	NOUN
ftr-372	230	47	of	of	ADP
ftr-372	230	48	apportionment	apportionment	ADJ
ftr-372	230	49	systems	system	NOUN
ftr-372	230	50	.	.	PUNCT
ftr-372	231	1	because	because	SCONJ
ftr-372	231	2	of	of	ADP
ftr-372	231	3	the	the	DET
ftr-372	231	4	widespread	widespread	ADJ
ftr-372	231	5	belief	belief	NOUN
ftr-372	231	6	that	that	SCONJ
ftr-372	231	7	imposing	impose	VERB
ftr-372	231	8	taxes	taxis	NOUN
ftr-372	231	9	on	on	ADP
ftr-372	231	10	imports	import	NOUN
ftr-372	231	11	and	and	CCONJ
ftr-372	231	12	exempting	exempt	VERB
ftr-372	231	13	exports	export	NOUN
ftr-372	231	14	boosts	boost	VERB
ftr-372	231	15	national	national	ADJ
ftr-372	231	16	competitiveness	competitiveness	NOUN
ftr-372	231	17	and	and	CCONJ
ftr-372	231	18	reduces	reduce	VERB
ftr-372	231	19	trade	trade	NOUN
ftr-372	231	20	deficits	deficit	NOUN
ftr-372	231	21	,	,	PUNCT
ftr-372	231	22	if	if	SCONJ
ftr-372	231	23	a	a	DET
ftr-372	231	24	large	large	ADJ
ftr-372	231	25	trading	trading	NOUN
ftr-372	231	26	country	country	NOUN
ftr-372	231	27	such	such	ADJ
ftr-372	231	28	as	as	ADP
ftr-372	231	29	the	the	DET
ftr-372	231	30	united	united	PROPN
ftr-372	231	31	states	states	PROPN
ftr-372	231	32	were	be	AUX
ftr-372	231	33	to	to	PART
ftr-372	231	34	adopt	adopt	VERB
ftr-372	231	35	an	an	DET
ftr-372	231	36	apportionment	apportionment	NOUN
ftr-372	231	37	that	that	PRON
ftr-372	231	38	depends	depend	VERB
ftr-372	231	39	largely	largely	ADV
ftr-372	231	40	on	on	ADP
ftr-372	231	41	sales	sale	NOUN
ftr-372	231	42	,	,	PUNCT
ftr-372	231	43	other	other	ADJ
ftr-372	231	44	countries	country	NOUN
ftr-372	231	45	are	be	AUX
ftr-372	231	46	likely	likely	ADJ
ftr-372	231	47	to	to	PART
ftr-372	231	48	perceive	perceive	VERB
ftr-372	231	49	it	it	PRON
ftr-372	231	50	in	in	ADP
ftr-372	231	51	their	their	PRON
ftr-372	231	52	interests	interest	NOUN
ftr-372	231	53	to	to	PART
ftr-372	231	54	follow	follow	VERB
ftr-372	231	55	suit	suit	NOUN
ftr-372	231	56	.	.	PUNCT
ftr-372	232	1	it	it	PRON
ftr-372	232	2	would	would	AUX
ftr-372	232	3	also	also	ADV
ftr-372	232	4	be	be	AUX
ftr-372	232	5	in	in	ADP
ftr-372	232	6	these	these	DET
ftr-372	232	7	countries	country	NOUN
ftr-372	232	8	’	'	PUNCT
ftr-372	232	9	economic	economic	ADJ
ftr-372	232	10	interest	interest	NOUN
ftr-372	232	11	to	to	PART
ftr-372	232	12	avoid	avoid	VERB
ftr-372	232	13	the	the	DET
ftr-372	232	14	implicit	implicit	ADJ
ftr-372	232	15	tax	tax	NOUN
ftr-372	232	16	on	on	ADP
ftr-372	232	17	assets	asset	NOUN
ftr-372	232	18	and	and	CCONJ
ftr-372	232	19	payroll	payroll	NOUN
ftr-372	232	20	that	that	PRON
ftr-372	232	21	is	be	AUX
ftr-372	232	22	embedded	embed	VERB
ftr-372	232	23	in	in	ADP
ftr-372	232	24	formula	formula	NOUN
ftr-372	232	25	that	that	PRON
ftr-372	232	26	relies	rely	VERB
ftr-372	232	27	excessively	excessively	ADV
ftr-372	232	28	on	on	ADP
ftr-372	232	29	those	those	DET
ftr-372	232	30	two	two	NUM
ftr-372	232	31	factors.22	factors.22	NOUN
ftr-372	232	32	this	this	DET
ftr-372	232	33	built	build	VERB
ftr-372	232	34	-	-	PUNCT
ftr-372	232	35	in	in	ADP
ftr-372	232	36	incentive	incentive	NOUN
ftr-372	232	37	for	for	ADP
ftr-372	232	38	sales	sale	NOUN
ftr-372	232	39	-	-	PUNCT
ftr-372	232	40	based	base	VERB
ftr-372	232	41	formulas	formula	NOUN
ftr-372	232	42	would	would	AUX
ftr-372	232	43	minimize	minimize	VERB
ftr-372	232	44	the	the	DET
ftr-372	232	45	likelihood	likelihood	NOUN
ftr-372	232	46	of	of	ADP
ftr-372	232	47	over	over	ADP
ftr-372	232	48	or	or	CCONJ
ftr-372	232	49	under	under	ADP
ftr-372	232	50	-	-	PUNCT
ftr-372	232	51	taxation	taxation	NOUN
ftr-372	232	52	due	due	ADP
ftr-372	232	53	to	to	ADP
ftr-372	232	54	disparate	disparate	ADJ
ftr-372	232	55	formulas	formula	NOUN
ftr-372	232	56	,	,	PUNCT
ftr-372	232	57	an	an	DET
ftr-372	232	58	obstacle	obstacle	NOUN
ftr-372	232	59	to	to	ADP
ftr-372	232	60	adopting	adopt	VERB
ftr-372	232	61	formulary	formulary	ADJ
ftr-372	232	62	apportionment	apportionment	NOUN
ftr-372	232	63	.	.	PUNCT
ftr-372	233	1	we	we	PRON
ftr-372	233	2	should	should	AUX
ftr-372	233	3	note	note	VERB
ftr-372	233	4	that	that	SCONJ
ftr-372	233	5	in	in	ADP
ftr-372	233	6	spite	spite	NOUN
ftr-372	233	7	of	of	ADP
ftr-372	233	8	the	the	DET
ftr-372	233	9	factors	factor	NOUN
ftr-372	233	10	that	that	PRON
ftr-372	233	11	are	be	AUX
ftr-372	233	12	likely	likely	ADJ
ftr-372	233	13	to	to	PART
ftr-372	233	14	cause	cause	VERB
ftr-372	233	15	countries	country	NOUN
ftr-372	233	16	unilaterally	unilaterally	ADV
ftr-372	233	17	to	to	PART
ftr-372	233	18	move	move	VERB
ftr-372	233	19	toward	toward	ADP
ftr-372	233	20	coordination	coordination	NOUN
ftr-372	233	21	with	with	ADP
ftr-372	233	22	a	a	DET
ftr-372	233	23	“	"	PUNCT
ftr-372	233	24	first	first	ADJ
ftr-372	233	25	mover	mover	NOUN
ftr-372	233	26	”	"	PUNCT
ftr-372	233	27	in	in	ADP
ftr-372	233	28	the	the	DET
ftr-372	233	29	implementation	implementation	NOUN
ftr-372	233	30	of	of	ADP
ftr-372	233	31	a	a	DET
ftr-372	233	32	formulary	formulary	ADJ
ftr-372	233	33	system	system	NOUN
ftr-372	233	34	that	that	PRON
ftr-372	233	35	weights	weight	VERB
ftr-372	233	36	sales	sale	NOUN
ftr-372	233	37	heavily	heavily	ADV
ftr-372	233	38	,	,	PUNCT
ftr-372	233	39	it	it	PRON
ftr-372	233	40	would	would	AUX
ftr-372	233	41	be	be	AUX
ftr-372	233	42	ideal	ideal	ADJ
ftr-372	233	43	to	to	PART
ftr-372	233	44	have	have	VERB
ftr-372	233	45	international	international	ADJ
ftr-372	233	46	cooperation	cooperation	NOUN
ftr-372	233	47	and	and	CCONJ
ftr-372	233	48	consensus	consensus	NOUN
ftr-372	233	49	regarding	regard	VERB
ftr-372	233	50	both	both	CCONJ
ftr-372	233	51	the	the	DET
ftr-372	233	52	adoption	adoption	NOUN
ftr-372	233	53	of	of	ADP
ftr-372	233	54	a	a	DET
ftr-372	233	55	formulary	formulary	ADJ
ftr-372	233	56	approach	approach	NOUN
ftr-372	233	57	and	and	CCONJ
ftr-372	233	58	the	the	DET
ftr-372	233	59	choice	choice	NOUN
ftr-372	233	60	of	of	ADP
ftr-372	233	61	formula	formula	NOUN
ftr-372	233	62	.	.	PUNCT
ftr-372	234	1	we	we	PRON
ftr-372	234	2	will	will	AUX
ftr-372	234	3	discuss	discuss	VERB
ftr-372	234	4	below	below	ADP
ftr-372	234	5	the	the	DET
ftr-372	234	6	problems	problem	NOUN
ftr-372	234	7	that	that	PRON
ftr-372	234	8	arise	arise	VERB
ftr-372	234	9	if	if	SCONJ
ftr-372	234	10	only	only	ADV
ftr-372	234	11	the	the	DET
ftr-372	234	12	u.s	u.s	PROPN
ftr-372	234	13	.	.	PROPN
ftr-372	234	14	were	be	AUX
ftr-372	234	15	to	to	PART
ftr-372	234	16	adopt	adopt	VERB
ftr-372	234	17	fa	fa	NOUN
ftr-372	234	18	,	,	PUNCT
ftr-372	234	19	or	or	CCONJ
ftr-372	234	20	if	if	SCONJ
ftr-372	234	21	different	different	ADJ
ftr-372	234	22	countries	country	NOUN
ftr-372	234	23	use	use	VERB
ftr-372	234	24	different	different	ADJ
ftr-372	234	25	formulas	formula	NOUN
ftr-372	234	26	.	.	PUNCT
ftr-372	235	1	although	although	SCONJ
ftr-372	235	2	we	we	PRON
ftr-372	235	3	do	do	AUX
ftr-372	235	4	not	not	PART
ftr-372	235	5	believe	believe	VERB
ftr-372	235	6	that	that	SCONJ
ftr-372	235	7	these	these	DET
ftr-372	235	8	problems	problem	NOUN
ftr-372	235	9	justify	justify	VERB
ftr-372	235	10	delay	delay	NOUN
ftr-372	235	11	in	in	ADP
ftr-372	235	12	implementing	implement	VERB
ftr-372	235	13	the	the	DET
ftr-372	235	14	proposed	propose	VERB
ftr-372	235	15	approach	approach	NOUN
ftr-372	235	16	under	under	ADP
ftr-372	235	17	u.s	u.s	PROPN
ftr-372	235	18	.	.	PROPN
ftr-372	235	19	law	law	NOUN
ftr-372	235	20	,	,	PUNCT
ftr-372	235	21	and	and	CCONJ
ftr-372	235	22	we	we	PRON
ftr-372	235	23	believe	believe	VERB
ftr-372	235	24	that	that	SCONJ
ftr-372	235	25	it	it	PRON
ftr-372	235	26	will	will	AUX
ftr-372	235	27	be	be	AUX
ftr-372	235	28	in	in	ADP
ftr-372	235	29	the	the	DET
ftr-372	235	30	self	self	NOUN
ftr-372	235	31	-	-	PUNCT
ftr-372	235	32	interest	interest	NOUN
ftr-372	235	33	of	of	ADP
ftr-372	235	34	most	most	ADJ
ftr-372	235	35	countries	country	NOUN
ftr-372	235	36	to	to	PART
ftr-372	235	37	follow	follow	VERB
ftr-372	235	38	the	the	DET
ftr-372	235	39	u.s	u.s	PROPN
ftr-372	235	40	.	.	PROPN
ftr-372	235	41	lead	lead	NOUN
ftr-372	235	42	in	in	ADP
ftr-372	235	43	this	this	DET
ftr-372	235	44	instance	instance	NOUN
ftr-372	235	45	,	,	PUNCT
ftr-372	235	46	the	the	DET
ftr-372	235	47	united	united	PROPN
ftr-372	235	48	states	states	PROPN
ftr-372	235	49	should	should	AUX
ftr-372	235	50	seek	seek	VERB
ftr-372	235	51	as	as	ADV
ftr-372	235	52	high	high	ADJ
ftr-372	235	53	a	a	DET
ftr-372	235	54	level	level	NOUN
ftr-372	235	55	of	of	ADP
ftr-372	235	56	international	international	ADJ
ftr-372	235	57	coordination	coordination	NOUN
ftr-372	235	58	as	as	SCONJ
ftr-372	235	59	is	be	AUX
ftr-372	235	60	practical	practical	ADJ
ftr-372	235	61	.	.	PUNCT
ftr-372	236	1	the	the	DET
ftr-372	236	2	united	united	PROPN
ftr-372	236	3	states	states	PROPN
ftr-372	236	4	should	should	AUX
ftr-372	236	5	not	not	PART
ftr-372	236	6	,	,	PUNCT
ftr-372	236	7	however	however	ADV
ftr-372	236	8	,	,	PUNCT
ftr-372	236	9	state	state	NOUN
ftr-372	236	10	as	as	ADP
ftr-372	236	11	a	a	DET
ftr-372	236	12	policy	policy	NOUN
ftr-372	236	13	that	that	PRON
ftr-372	236	14	it	it	PRON
ftr-372	236	15	will	will	AUX
ftr-372	236	16	implement	implement	VERB
ftr-372	236	17	a	a	DET
ftr-372	236	18	more	more	ADV
ftr-372	236	19	formulary	formulary	ADJ
ftr-372	236	20	system	system	NOUN
ftr-372	236	21	only	only	ADV
ftr-372	236	22	if	if	SCONJ
ftr-372	236	23	international	international	ADJ
ftr-372	236	24	consensus	consensus	NOUN
ftr-372	236	25	can	can	AUX
ftr-372	236	26	be	be	AUX
ftr-372	236	27	achieved	achieve	VERB
ftr-372	236	28	.	.	PUNCT
ftr-372	237	1	such	such	ADJ
ftr-372	237	2	consensus	consensus	NOUN
ftr-372	237	3	will	will	AUX
ftr-372	237	4	never	never	ADV
ftr-372	237	5	be	be	AUX
ftr-372	237	6	forthcoming	forthcoming	ADJ
ftr-372	237	7	–	–	PUNCT
ftr-372	237	8	especially	especially	ADV
ftr-372	237	9	from	from	ADP
ftr-372	237	10	those	those	DET
ftr-372	237	11	low	low	ADJ
ftr-372	237	12	-	-	PUNCT
ftr-372	237	13	tax	tax	NOUN
ftr-372	237	14	countries	country	NOUN
ftr-372	237	15	that	that	PRON
ftr-372	237	16	profit	profit	NOUN
ftr-372	237	17	from	from	ADP
ftr-372	237	18	the	the	DET
ftr-372	237	19	current	current	ADJ
ftr-372	237	20	system	system	NOUN
ftr-372	237	21	–	–	PUNCT
ftr-372	237	22	and	and	CCONJ
ftr-372	237	23	waiting	wait	VERB
ftr-372	237	24	for	for	ADP
ftr-372	237	25	such	such	ADJ
ftr-372	237	26	consensus	consensus	NOUN
ftr-372	237	27	will	will	AUX
ftr-372	237	28	mean	mean	VERB
ftr-372	237	29	that	that	SCONJ
ftr-372	237	30	meaningful	meaningful	ADJ
ftr-372	237	31	reform	reform	NOUN
ftr-372	237	32	can	can	AUX
ftr-372	237	33	never	never	ADV
ftr-372	237	34	be	be	AUX
ftr-372	237	35	accomplished	accomplish	VERB
ftr-372	237	36	.	.	PUNCT
ftr-372	238	1	b.	b.	PROPN
ftr-372	238	2	five	five	NUM
ftr-372	238	3	key	key	ADJ
ftr-372	238	4	advantages	advantage	NOUN
ftr-372	238	5	to	to	ADP
ftr-372	238	6	a	a	DET
ftr-372	238	7	formula	formula	NOUN
ftr-372	238	8	-	-	PUNCT
ftr-372	238	9	based	base	VERB
ftr-372	238	10	profit	profit	NOUN
ftr-372	238	11	split	split	VERB
ftr-372	238	12	the	the	DET
ftr-372	238	13	most	most	ADV
ftr-372	238	14	important	important	ADJ
ftr-372	238	15	advantage	advantage	NOUN
ftr-372	238	16	of	of	ADP
ftr-372	238	17	a	a	DET
ftr-372	238	18	formula	formula	NOUN
ftr-372	238	19	-	-	PUNCT
ftr-372	238	20	based	base	VERB
ftr-372	238	21	profit	profit	NOUN
ftr-372	238	22	split	split	NOUN
ftr-372	238	23	is	be	AUX
ftr-372	238	24	summarized	summarize	VERB
ftr-372	238	25	above	above	ADP
ftr-372	238	26	:	:	PUNCT
ftr-372	238	27	(	(	PUNCT
ftr-372	238	28	i	i	NOUN
ftr-372	238	29	)	)	PUNCT
ftr-372	238	30	the	the	DET
ftr-372	238	31	“	"	PUNCT
ftr-372	238	32	arm	arm	NOUN
ftr-372	238	33	’s	’s	PART
ftr-372	238	34	length	length	NOUN
ftr-372	238	35	”	"	PUNCT
ftr-372	238	36	system	system	NOUN
ftr-372	238	37	is	be	AUX
ftr-372	238	38	based	base	VERB
ftr-372	238	39	on	on	ADP
ftr-372	238	40	a	a	DET
ftr-372	238	41	mistaken	mistaken	ADJ
ftr-372	238	42	view	view	NOUN
ftr-372	238	43	of	of	ADP
ftr-372	238	44	the	the	DET
ftr-372	238	45	operation	operation	NOUN
ftr-372	238	46	of	of	ADP
ftr-372	238	47	multinational	multinational	ADJ
ftr-372	238	48	groups	group	NOUN
ftr-372	238	49	,	,	PUNCT
ftr-372	238	50	so	so	SCONJ
ftr-372	238	51	that	that	SCONJ
ftr-372	238	52	the	the	DET
ftr-372	238	53	search	search	NOUN
ftr-372	238	54	for	for	ADP
ftr-372	238	55	21	21	NUM
ftr-372	238	56	.	.	PUNCT
ftr-372	239	1	moorman	moorman	PROPN
ftr-372	239	2	mfg	mfg	PROPN
ftr-372	239	3	.	.	PROPN
ftr-372	239	4	co.	co.	PROPN
ftr-372	240	1	v.	v.	ADP
ftr-372	240	2	bair	bair	PROPN
ftr-372	240	3	,	,	PUNCT
ftr-372	240	4	437	437	NUM
ftr-372	240	5	u.s	u.s	PROPN
ftr-372	240	6	.	.	PROPN
ftr-372	240	7	267	267	NUM
ftr-372	240	8	(	(	PUNCT
ftr-372	240	9	1978	1978	NUM
ftr-372	240	10	)	)	PUNCT
ftr-372	240	11	.	.	PUNCT
ftr-372	241	1	22	22	NUM
ftr-372	241	2	.	.	PUNCT
ftr-372	242	1	in	in	ADP
ftr-372	242	2	the	the	DET
ftr-372	242	3	last	last	ADJ
ftr-372	242	4	50	50	NUM
ftr-372	242	5	years	year	NOUN
ftr-372	242	6	,	,	PUNCT
ftr-372	242	7	over	over	ADP
ftr-372	242	8	100	100	NUM
ftr-372	242	9	countries	country	NOUN
ftr-372	242	10	have	have	AUX
ftr-372	242	11	adopted	adopt	VERB
ftr-372	242	12	the	the	DET
ftr-372	242	13	vat	vat	NOUN
ftr-372	242	14	,	,	PUNCT
ftr-372	242	15	and	and	CCONJ
ftr-372	242	16	every	every	DET
ftr-372	242	17	single	single	ADJ
ftr-372	242	18	one	one	NUM
ftr-372	242	19	of	of	ADP
ftr-372	242	20	them	they	PRON
ftr-372	242	21	(	(	PUNCT
ftr-372	242	22	including	include	VERB
ftr-372	242	23	all	all	DET
ftr-372	242	24	other	other	ADJ
ftr-372	242	25	members	member	NOUN
ftr-372	242	26	of	of	ADP
ftr-372	242	27	the	the	DET
ftr-372	242	28	oecd	oecd	PROPN
ftr-372	242	29	)	)	PUNCT
ftr-372	242	30	has	have	AUX
ftr-372	242	31	adopted	adopt	VERB
ftr-372	242	32	the	the	DET
ftr-372	242	33	destination	destination	NOUN
ftr-372	242	34	principle	principle	NOUN
ftr-372	242	35	(	(	PUNCT
ftr-372	242	36	i.e.	i.e.	X
ftr-372	242	37	imposing	impose	VERB
ftr-372	242	38	vat	vat	NOUN
ftr-372	242	39	on	on	ADP
ftr-372	242	40	imports	import	NOUN
ftr-372	242	41	and	and	CCONJ
ftr-372	242	42	rebating	rebate	VERB
ftr-372	242	43	it	it	PRON
ftr-372	242	44	on	on	ADP
ftr-372	242	45	exports	export	NOUN
ftr-372	242	46	)	)	PUNCT
ftr-372	242	47	.	.	PUNCT
ftr-372	243	1	the	the	DET
ftr-372	243	2	spread	spread	NOUN
ftr-372	243	3	of	of	ADP
ftr-372	243	4	destination	destination	NOUN
ftr-372	243	5	-	-	PUNCT
ftr-372	243	6	based	base	VERB
ftr-372	243	7	vats	vat	NOUN
ftr-372	243	8	around	around	ADP
ftr-372	243	9	the	the	DET
ftr-372	243	10	world	world	NOUN
ftr-372	243	11	provides	provide	VERB
ftr-372	243	12	a	a	DET
ftr-372	243	13	good	good	ADJ
ftr-372	243	14	example	example	NOUN
ftr-372	243	15	of	of	ADP
ftr-372	243	16	how	how	SCONJ
ftr-372	243	17	tax	tax	NOUN
ftr-372	243	18	innovations	innovation	NOUN
ftr-372	243	19	can	can	AUX
ftr-372	243	20	spread	spread	VERB
ftr-372	243	21	without	without	ADP
ftr-372	243	22	a	a	DET
ftr-372	243	23	coordinating	coordinate	VERB
ftr-372	243	24	supra	supra	NOUN
ftr-372	243	25	-	-	PUNCT
ftr-372	243	26	national	national	ADJ
ftr-372	243	27	agency	agency	NOUN
ftr-372	243	28	or	or	CCONJ
ftr-372	243	29	“	"	PUNCT
ftr-372	243	30	world	world	NOUN
ftr-372	243	31	tax	tax	NOUN
ftr-372	243	32	organization	organization	NOUN
ftr-372	243	33	,	,	PUNCT
ftr-372	243	34	”	"	PUNCT
ftr-372	243	35	simply	simply	ADV
ftr-372	243	36	on	on	ADP
ftr-372	243	37	the	the	DET
ftr-372	243	38	basis	basis	NOUN
ftr-372	243	39	of	of	ADP
ftr-372	243	40	countries	country	NOUN
ftr-372	243	41	’	'	PUNCT
ftr-372	243	42	perception	perception	NOUN
ftr-372	243	43	of	of	ADP
ftr-372	243	44	their	their	PRON
ftr-372	243	45	self	self	NOUN
ftr-372	243	46	-	-	PUNCT
ftr-372	243	47	interest	interest	NOUN
ftr-372	243	48	.	.	PUNCT
ftr-372	244	1	2009	2009	NUM
ftr-372	244	2	]	]	PUNCT
ftr-372	244	3	allocating	allocate	VERB
ftr-372	244	4	business	business	NOUN
ftr-372	244	5	profits	profit	NOUN
ftr-372	244	6	for	for	ADP
ftr-372	244	7	tax	tax	NOUN
ftr-372	244	8	purposes	purpose	NOUN
ftr-372	244	9	511	511	NUM
ftr-372	244	10	“	"	PUNCT
ftr-372	244	11	comparables	comparable	NOUN
ftr-372	244	12	”	"	PUNCT
ftr-372	244	13	that	that	PRON
ftr-372	244	14	the	the	DET
ftr-372	244	15	arm	arm	NOUN
ftr-372	244	16	’s	’s	PART
ftr-372	244	17	length	length	NOUN
ftr-372	244	18	system	system	NOUN
ftr-372	244	19	requires	require	VERB
ftr-372	244	20	is	be	AUX
ftr-372	244	21	incapable	incapable	ADJ
ftr-372	244	22	of	of	ADP
ftr-372	244	23	producing	produce	VERB
ftr-372	244	24	useful	useful	ADJ
ftr-372	244	25	results	result	NOUN
ftr-372	244	26	;	;	PUNCT
ftr-372	244	27	and	and	CCONJ
ftr-372	244	28	(	(	PUNCT
ftr-372	244	29	ii	ii	NOUN
ftr-372	244	30	)	)	PUNCT
ftr-372	244	31	the	the	DET
ftr-372	244	32	resulting	result	VERB
ftr-372	244	33	inability	inability	NOUN
ftr-372	244	34	of	of	ADP
ftr-372	244	35	either	either	DET
ftr-372	244	36	taxpayers	taxpayer	NOUN
ftr-372	244	37	or	or	CCONJ
ftr-372	244	38	tax	tax	NOUN
ftr-372	244	39	agencies	agency	NOUN
ftr-372	244	40	to	to	PART
ftr-372	244	41	discern	discern	VERB
ftr-372	244	42	standards	standard	NOUN
ftr-372	244	43	for	for	ADP
ftr-372	244	44	enforcement	enforcement	NOUN
ftr-372	244	45	means	mean	VERB
ftr-372	244	46	that	that	SCONJ
ftr-372	244	47	enforcement	enforcement	NOUN
ftr-372	244	48	is	be	AUX
ftr-372	244	49	impossible	impossible	ADJ
ftr-372	244	50	.	.	PUNCT
ftr-372	245	1	in	in	ADP
ftr-372	245	2	the	the	DET
ftr-372	245	3	resulting	result	VERB
ftr-372	245	4	uncertainty	uncertainty	NOUN
ftr-372	245	5	,	,	PUNCT
ftr-372	245	6	firms	firm	NOUN
ftr-372	245	7	find	find	VERB
ftr-372	245	8	many	many	ADJ
ftr-372	245	9	ways	way	NOUN
ftr-372	245	10	to	to	PART
ftr-372	245	11	use	use	VERB
ftr-372	245	12	accounting	accounting	NOUN
ftr-372	245	13	and	and	CCONJ
ftr-372	245	14	legal	legal	ADJ
ftr-372	245	15	techniques	technique	NOUN
ftr-372	245	16	,	,	PUNCT
ftr-372	245	17	particularly	particularly	ADV
ftr-372	245	18	the	the	DET
ftr-372	245	19	licensing	licensing	NOUN
ftr-372	245	20	of	of	ADP
ftr-372	245	21	intangibles	intangible	NOUN
ftr-372	245	22	,	,	PUNCT
ftr-372	245	23	to	to	PART
ftr-372	245	24	shift	shift	VERB
ftr-372	245	25	income	income	NOUN
ftr-372	245	26	to	to	ADP
ftr-372	245	27	zeroor	zeroor	NOUN
ftr-372	245	28	low	low	ADJ
ftr-372	245	29	-	-	PUNCT
ftr-372	245	30	tax	tax	NOUN
ftr-372	245	31	countries	country	NOUN
ftr-372	245	32	in	in	ADP
ftr-372	245	33	which	which	PRON
ftr-372	245	34	the	the	DET
ftr-372	245	35	multinational	multinational	ADJ
ftr-372	245	36	groups	group	NOUN
ftr-372	245	37	perform	perform	VERB
ftr-372	245	38	little	little	ADJ
ftr-372	245	39	if	if	SCONJ
ftr-372	245	40	any	any	DET
ftr-372	245	41	real	real	ADJ
ftr-372	245	42	economic	economic	ADJ
ftr-372	245	43	activity	activity	NOUN
ftr-372	245	44	.	.	PUNCT
ftr-372	246	1	under	under	ADP
ftr-372	246	2	the	the	DET
ftr-372	246	3	proposed	propose	VERB
ftr-372	246	4	system	system	NOUN
ftr-372	246	5	,	,	PUNCT
ftr-372	246	6	tax	tax	NOUN
ftr-372	246	7	liabilities	liability	NOUN
ftr-372	246	8	are	be	AUX
ftr-372	246	9	based	base	VERB
ftr-372	246	10	on	on	ADP
ftr-372	246	11	a	a	DET
ftr-372	246	12	multinational	multinational	ADJ
ftr-372	246	13	group	group	NOUN
ftr-372	246	14	’s	’s	PART
ftr-372	246	15	global	global	ADJ
ftr-372	246	16	income	income	NOUN
ftr-372	246	17	,	,	PUNCT
ftr-372	246	18	and	and	CCONJ
ftr-372	246	19	the	the	DET
ftr-372	246	20	share	share	NOUN
ftr-372	246	21	that	that	PRON
ftr-372	246	22	is	be	AUX
ftr-372	246	23	taxed	tax	VERB
ftr-372	246	24	by	by	ADP
ftr-372	246	25	a	a	DET
ftr-372	246	26	national	national	ADJ
ftr-372	246	27	jurisdiction	jurisdiction	NOUN
ftr-372	246	28	depends	depend	VERB
ftr-372	246	29	on	on	ADP
ftr-372	246	30	the	the	DET
ftr-372	246	31	fraction	fraction	NOUN
ftr-372	246	32	of	of	ADP
ftr-372	246	33	the	the	DET
ftr-372	246	34	group	group	NOUN
ftr-372	246	35	’s	’s	PART
ftr-372	246	36	observable	observable	ADJ
ftr-372	246	37	economic	economic	ADJ
ftr-372	246	38	activity	activity	NOUN
ftr-372	246	39	that	that	PRON
ftr-372	246	40	occurs	occur	VERB
ftr-372	246	41	in	in	ADP
ftr-372	246	42	a	a	DET
ftr-372	246	43	particular	particular	ADJ
ftr-372	246	44	country	country	NOUN
ftr-372	246	45	.	.	PUNCT
ftr-372	247	1	there	there	PRON
ftr-372	247	2	is	be	VERB
ftr-372	247	3	no	no	DET
ftr-372	247	4	need	need	NOUN
ftr-372	247	5	for	for	ADP
ftr-372	247	6	massive	massive	ADJ
ftr-372	247	7	economic	economic	ADJ
ftr-372	247	8	studies	study	NOUN
ftr-372	247	9	that	that	PRON
ftr-372	247	10	try	try	VERB
ftr-372	247	11	to	to	PART
ftr-372	247	12	“	"	PUNCT
ftr-372	247	13	estimate	estimate	VERB
ftr-372	247	14	”	"	PUNCT
ftr-372	247	15	arm	arm	NOUN
ftr-372	247	16	’s	’s	PART
ftr-372	247	17	length	length	NOUN
ftr-372	247	18	prices	price	NOUN
ftr-372	247	19	in	in	ADP
ftr-372	247	20	the	the	DET
ftr-372	247	21	absence	absence	NOUN
ftr-372	247	22	of	of	ADP
ftr-372	247	23	meaningful	meaningful	ADJ
ftr-372	247	24	benchmarks	benchmark	NOUN
ftr-372	247	25	.	.	PUNCT
ftr-372	248	1	thus	thus	ADV
ftr-372	248	2	,	,	PUNCT
ftr-372	248	3	while	while	SCONJ
ftr-372	248	4	a	a	DET
ftr-372	248	5	truly	truly	ADV
ftr-372	248	6	precise	precise	ADJ
ftr-372	248	7	definition	definition	NOUN
ftr-372	248	8	and	and	CCONJ
ftr-372	248	9	measurement	measurement	NOUN
ftr-372	248	10	of	of	ADP
ftr-372	248	11	economic	economic	ADJ
ftr-372	248	12	value	value	NOUN
ftr-372	248	13	is	be	AUX
ftr-372	248	14	likely	likely	ADV
ftr-372	248	15	unattainable	unattainable	ADJ
ftr-372	248	16	,	,	PUNCT
ftr-372	248	17	the	the	DET
ftr-372	248	18	proposed	propose	VERB
ftr-372	248	19	system	system	NOUN
ftr-372	248	20	provides	provide	VERB
ftr-372	248	21	a	a	DET
ftr-372	248	22	reasonable	reasonable	ADJ
ftr-372	248	23	,	,	PUNCT
ftr-372	248	24	comparatively	comparatively	ADV
ftr-372	248	25	administrable	administrable	ADJ
ftr-372	248	26	,	,	PUNCT
ftr-372	248	27	and	and	CCONJ
ftr-372	248	28	conceptually	conceptually	ADV
ftr-372	248	29	satisfying	satisfy	VERB
ftr-372	248	30	compromise	compromise	NOUN
ftr-372	248	31	that	that	PRON
ftr-372	248	32	suits	suit	VERB
ftr-372	248	33	the	the	DET
ftr-372	248	34	nature	nature	NOUN
ftr-372	248	35	of	of	ADP
ftr-372	248	36	the	the	DET
ftr-372	248	37	global	global	ADJ
ftr-372	248	38	economy.23	economy.23	NOUN
ftr-372	248	39	the	the	DET
ftr-372	248	40	second	second	ADJ
ftr-372	248	41	advantage	advantage	NOUN
ftr-372	248	42	associated	associate	VERB
ftr-372	248	43	with	with	ADP
ftr-372	248	44	the	the	DET
ftr-372	248	45	proposal	proposal	NOUN
ftr-372	248	46	is	be	AUX
ftr-372	248	47	that	that	SCONJ
ftr-372	248	48	it	it	PRON
ftr-372	248	49	eliminates	eliminate	VERB
ftr-372	248	50	the	the	DET
ftr-372	248	51	tax	tax	NOUN
ftr-372	248	52	incentive	incentive	NOUN
ftr-372	248	53	to	to	PART
ftr-372	248	54	shift	shift	VERB
ftr-372	248	55	income	income	NOUN
ftr-372	248	56	through	through	ADP
ftr-372	248	57	legal	legal	ADJ
ftr-372	248	58	and	and	CCONJ
ftr-372	248	59	accounting	accounting	NOUN
ftr-372	248	60	devices	device	NOUN
ftr-372	248	61	,	,	PUNCT
ftr-372	248	62	such	such	ADJ
ftr-372	248	63	as	as	ADP
ftr-372	248	64	licenses	license	NOUN
ftr-372	248	65	of	of	ADP
ftr-372	248	66	patents	patent	NOUN
ftr-372	248	67	and	and	CCONJ
ftr-372	248	68	other	other	ADJ
ftr-372	248	69	intangible	intangible	ADJ
ftr-372	248	70	property	property	NOUN
ftr-372	248	71	,	,	PUNCT
ftr-372	248	72	to	to	ADP
ftr-372	248	73	subsidiaries	subsidiary	NOUN
ftr-372	248	74	in	in	ADP
ftr-372	248	75	zeroor	zeroor	NOUN
ftr-372	248	76	low	low	ADJ
ftr-372	248	77	-	-	PUNCT
ftr-372	248	78	tax	tax	NOUN
ftr-372	248	79	countries	country	NOUN
ftr-372	248	80	.	.	PUNCT
ftr-372	249	1	as	as	SCONJ
ftr-372	249	2	such	such	ADJ
ftr-372	249	3	income	income	NOUN
ftr-372	249	4	shifting	shift	VERB
ftr-372	249	5	incentives	incentive	NOUN
ftr-372	249	6	often	often	ADV
ftr-372	249	7	entail	entail	VERB
ftr-372	249	8	the	the	DET
ftr-372	249	9	movement	movement	NOUN
ftr-372	249	10	of	of	ADP
ftr-372	249	11	employees	employee	NOUN
ftr-372	249	12	and	and	CCONJ
ftr-372	249	13	plants	plant	NOUN
ftr-372	249	14	outside	outside	ADP
ftr-372	249	15	the	the	DET
ftr-372	249	16	united	united	PROPN
ftr-372	249	17	states	states	PROPN
ftr-372	249	18	in	in	ADP
ftr-372	249	19	order	order	NOUN
ftr-372	249	20	to	to	PART
ftr-372	249	21	give	give	VERB
ftr-372	249	22	“	"	PUNCT
ftr-372	249	23	substance	substance	NOUN
ftr-372	249	24	”	"	PUNCT
ftr-372	249	25	to	to	ADP
ftr-372	249	26	the	the	DET
ftr-372	249	27	income	income	NOUN
ftr-372	249	28	shifting	shift	VERB
ftr-372	249	29	that	that	PRON
ftr-372	249	30	is	be	AUX
ftr-372	249	31	achieved	achieve	VERB
ftr-372	249	32	on	on	ADP
ftr-372	249	33	paper	paper	NOUN
ftr-372	249	34	,	,	PUNCT
ftr-372	249	35	removing	remove	VERB
ftr-372	249	36	the	the	DET
ftr-372	249	37	incentive	incentive	NOUN
ftr-372	249	38	for	for	ADP
ftr-372	249	39	shifting	shift	VERB
ftr-372	249	40	through	through	ADP
ftr-372	249	41	licenses	license	NOUN
ftr-372	249	42	and	and	CCONJ
ftr-372	249	43	the	the	DET
ftr-372	249	44	like	like	ADJ
ftr-372	249	45	will	will	AUX
ftr-372	249	46	also	also	ADV
ftr-372	249	47	result	result	VERB
ftr-372	249	48	in	in	ADP
ftr-372	249	49	less	less	ADJ
ftr-372	249	50	tax	tax	NOUN
ftr-372	249	51	-	-	PUNCT
ftr-372	249	52	distorted	distort	VERB
ftr-372	249	53	decisions	decision	NOUN
ftr-372	249	54	regarding	regard	VERB
ftr-372	249	55	the	the	DET
ftr-372	249	56	location	location	NOUN
ftr-372	249	57	of	of	ADP
ftr-372	249	58	economic	economic	ADJ
ftr-372	249	59	activity	activity	NOUN
ftr-372	249	60	.	.	PUNCT
ftr-372	250	1	by	by	ADP
ftr-372	250	2	eliminating	eliminate	VERB
ftr-372	250	3	the	the	DET
ftr-372	250	4	opportunity	opportunity	NOUN
ftr-372	250	5	to	to	PART
ftr-372	250	6	shift	shift	VERB
ftr-372	250	7	income	income	NOUN
ftr-372	250	8	merely	merely	ADV
ftr-372	250	9	“	"	PUNCT
ftr-372	250	10	on	on	ADP
ftr-372	250	11	paper	paper	NOUN
ftr-372	250	12	,	,	PUNCT
ftr-372	250	13	”	"	PUNCT
ftr-372	250	14	and	and	CCONJ
ftr-372	250	15	thus	thus	ADV
ftr-372	250	16	also	also	ADV
ftr-372	250	17	reducing	reduce	VERB
ftr-372	250	18	incentives	incentive	NOUN
ftr-372	250	19	to	to	PART
ftr-372	250	20	move	move	VERB
ftr-372	250	21	jobs	job	NOUN
ftr-372	250	22	and	and	CCONJ
ftr-372	250	23	plants	plant	NOUN
ftr-372	250	24	overseas	overseas	ADV
ftr-372	250	25	,	,	PUNCT
ftr-372	250	26	the	the	DET
ftr-372	250	27	proposed	propose	VERB
ftr-372	250	28	approach	approach	NOUN
ftr-372	250	29	should	should	AUX
ftr-372	250	30	eliminate	eliminate	VERB
ftr-372	250	31	the	the	DET
ftr-372	250	32	kinds	kind	NOUN
ftr-372	250	33	of	of	ADP
ftr-372	250	34	profit	profit	NOUN
ftr-372	250	35	distortions	distortion	NOUN
ftr-372	250	36	that	that	PRON
ftr-372	250	37	are	be	AUX
ftr-372	250	38	so	so	ADV
ftr-372	250	39	clearly	clearly	ADV
ftr-372	250	40	visible	visible	ADJ
ftr-372	250	41	in	in	ADP
ftr-372	250	42	figure	figure	NOUN
ftr-372	250	43	2.24	2.24	NUM
ftr-372	250	44	by	by	ADP
ftr-372	250	45	reducing	reduce	VERB
ftr-372	250	46	the	the	DET
ftr-372	250	47	ability	ability	NOUN
ftr-372	250	48	of	of	ADP
ftr-372	250	49	“	"	PUNCT
ftr-372	250	50	tax	tax	NOUN
ftr-372	250	51	haven	haven	NOUN
ftr-372	250	52	”	"	PUNCT
ftr-372	250	53	countries	country	NOUN
ftr-372	250	54	to	to	PART
ftr-372	250	55	attract	attract	VERB
ftr-372	250	56	income	income	NOUN
ftr-372	250	57	from	from	ADP
ftr-372	250	58	other	other	ADJ
ftr-372	250	59	countries	country	NOUN
ftr-372	250	60	’	'	PUNCT
ftr-372	250	61	tax	tax	NOUN
ftr-372	250	62	bases	basis	NOUN
ftr-372	250	63	,	,	PUNCT
ftr-372	250	64	an	an	DET
ftr-372	250	65	approach	approach	NOUN
ftr-372	250	66	like	like	ADP
ftr-372	250	67	that	that	PRON
ftr-372	250	68	proposed	propose	VERB
ftr-372	250	69	here	here	ADV
ftr-372	250	70	should	should	AUX
ftr-372	250	71	help	help	VERB
ftr-372	250	72	governments	government	NOUN
ftr-372	250	73	around	around	ADP
ftr-372	250	74	the	the	DET
ftr-372	250	75	world	world	NOUN
ftr-372	250	76	set	set	VERB
ftr-372	250	77	their	their	PRON
ftr-372	250	78	tax	tax	NOUN
ftr-372	250	79	policies	policy	NOUN
ftr-372	250	80	more	more	ADV
ftr-372	250	81	independently	independently	ADV
ftr-372	250	82	.	.	PUNCT
ftr-372	251	1	the	the	DET
ftr-372	251	2	wishes	wish	NOUN
ftr-372	251	3	of	of	ADP
ftr-372	251	4	voters	voter	NOUN
ftr-372	251	5	in	in	ADP
ftr-372	251	6	each	each	DET
ftr-372	251	7	government	government	NOUN
ftr-372	251	8	influence	influence	VERB
ftr-372	251	9	the	the	DET
ftr-372	251	10	ideal	ideal	ADJ
ftr-372	251	11	size	size	NOUN
ftr-372	251	12	of	of	ADP
ftr-372	251	13	government	government	NOUN
ftr-372	251	14	,	,	PUNCT
ftr-372	251	15	required	require	VERB
ftr-372	251	16	revenue	revenue	NOUN
ftr-372	251	17	needs	need	NOUN
ftr-372	251	18	,	,	PUNCT
ftr-372	251	19	and	and	CCONJ
ftr-372	251	20	the	the	DET
ftr-372	251	21	allocation	allocation	NOUN
ftr-372	251	22	of	of	ADP
ftr-372	251	23	the	the	DET
ftr-372	251	24	tax	tax	NOUN
ftr-372	251	25	burden	burden	NOUN
ftr-372	251	26	among	among	ADP
ftr-372	251	27	subgroups	subgroup	NOUN
ftr-372	251	28	within	within	ADP
ftr-372	251	29	society	society	NOUN
ftr-372	251	30	.	.	PUNCT
ftr-372	252	1	under	under	ADP
ftr-372	252	2	the	the	DET
ftr-372	252	3	proposed	propose	VERB
ftr-372	252	4	approach	approach	NOUN
ftr-372	252	5	,	,	PUNCT
ftr-372	252	6	governments	government	NOUN
ftr-372	252	7	will	will	AUX
ftr-372	252	8	be	be	AUX
ftr-372	252	9	better	well	ADV
ftr-372	252	10	able	able	ADJ
ftr-372	252	11	to	to	PART
ftr-372	252	12	choose	choose	VERB
ftr-372	252	13	their	their	PRON
ftr-372	252	14	own	own	ADJ
ftr-372	252	15	corporate	corporate	ADJ
ftr-372	252	16	tax	tax	NOUN
ftr-372	252	17	rates	rate	NOUN
ftr-372	252	18	based	base	VERB
ftr-372	252	19	on	on	ADP
ftr-372	252	20	their	their	PRON
ftr-372	252	21	23	23	NUM
ftr-372	252	22	.	.	PUNCT
ftr-372	253	1	if	if	SCONJ
ftr-372	253	2	a	a	DET
ftr-372	253	3	sales	sale	NOUN
ftr-372	253	4	-	-	PUNCT
ftr-372	253	5	based	base	VERB
ftr-372	253	6	formula	formula	NOUN
ftr-372	253	7	is	be	AUX
ftr-372	253	8	adopted	adopt	VERB
ftr-372	253	9	,	,	PUNCT
ftr-372	253	10	both	both	CCONJ
ftr-372	253	11	u.s	u.s	PROPN
ftr-372	253	12	.	.	PROPN
ftr-372	253	13	and	and	CCONJ
ftr-372	253	14	foreign	foreign	NOUN
ftr-372	253	15	-	-	PUNCT
ftr-372	253	16	based	base	VERB
ftr-372	253	17	mnes	mne	NOUN
ftr-372	253	18	would	would	AUX
ftr-372	253	19	be	be	AUX
ftr-372	253	20	able	able	ADJ
ftr-372	253	21	to	to	PART
ftr-372	253	22	locate	locate	VERB
ftr-372	253	23	their	their	PRON
ftr-372	253	24	headquarters	headquarters	NOUN
ftr-372	253	25	(	(	PUNCT
ftr-372	253	26	which	which	PRON
ftr-372	253	27	frequently	frequently	ADV
ftr-372	253	28	produce	produce	VERB
ftr-372	253	29	positive	positive	ADJ
ftr-372	253	30	externalities	externality	NOUN
ftr-372	253	31	,	,	PUNCT
ftr-372	253	32	such	such	ADJ
ftr-372	253	33	as	as	ADP
ftr-372	253	34	those	those	PRON
ftr-372	253	35	that	that	PRON
ftr-372	253	36	flow	flow	VERB
ftr-372	253	37	from	from	ADP
ftr-372	253	38	r&d	r&d	NOUN
ftr-372	253	39	)	)	PUNCT
ftr-372	253	40	in	in	ADP
ftr-372	253	41	the	the	DET
ftr-372	253	42	united	united	PROPN
ftr-372	253	43	states	states	PROPN
ftr-372	253	44	without	without	ADP
ftr-372	253	45	substantially	substantially	ADV
ftr-372	253	46	increasing	increase	VERB
ftr-372	253	47	their	their	PRON
ftr-372	253	48	tax	tax	NOUN
ftr-372	253	49	burdens	burden	NOUN
ftr-372	253	50	.	.	PUNCT
ftr-372	254	1	24	24	NUM
ftr-372	254	2	.	.	PUNCT
ftr-372	255	1	a	a	DET
ftr-372	255	2	very	very	ADV
ftr-372	255	3	similar	similar	ADJ
ftr-372	255	4	pattern	pattern	NOUN
ftr-372	255	5	is	be	AUX
ftr-372	255	6	apparent	apparent	ADJ
ftr-372	255	7	in	in	ADP
ftr-372	255	8	other	other	ADJ
ftr-372	255	9	years	year	NOUN
ftr-372	255	10	.	.	PUNCT
ftr-372	256	1	the	the	DET
ftr-372	256	2	bea	bea	PROPN
ftr-372	256	3	data	datum	NOUN
ftr-372	256	4	are	be	AUX
ftr-372	256	5	discussed	discuss	VERB
ftr-372	256	6	further	far	ADV
ftr-372	256	7	in	in	ADP
ftr-372	256	8	appendix	appendix	ADJ
ftr-372	256	9	a.	a.	NOUN
ftr-372	256	10	512	512	NUM
ftr-372	256	11	florida	florida	PROPN
ftr-372	256	12	tax	tax	NOUN
ftr-372	256	13	review	review	NOUN
ftr-372	256	14	[	[	X
ftr-372	256	15	vol	vol	NOUN
ftr-372	256	16	.	.	NOUN
ftr-372	256	17	9:5	9:5	NUM
ftr-372	256	18	assessments	assessment	NOUN
ftr-372	256	19	of	of	ADP
ftr-372	256	20	these	these	DET
ftr-372	256	21	sorts	sort	NOUN
ftr-372	256	22	of	of	ADP
ftr-372	256	23	policy	policy	NOUN
ftr-372	256	24	goals	goal	NOUN
ftr-372	256	25	,	,	PUNCT
ftr-372	256	26	rather	rather	ADV
ftr-372	256	27	than	than	ADP
ftr-372	256	28	the	the	DET
ftr-372	256	29	pressures	pressure	NOUN
ftr-372	256	30	of	of	ADP
ftr-372	256	31	tax	tax	NOUN
ftr-372	256	32	competition	competition	NOUN
ftr-372	256	33	for	for	ADP
ftr-372	256	34	an	an	DET
ftr-372	256	35	increasingly	increasingly	ADV
ftr-372	256	36	mobile	mobile	ADJ
ftr-372	256	37	capital	capital	NOUN
ftr-372	256	38	income	income	NOUN
ftr-372	256	39	tax	tax	NOUN
ftr-372	256	40	base	base	NOUN
ftr-372	256	41	.	.	PUNCT
ftr-372	257	1	the	the	DET
ftr-372	257	2	third	third	ADJ
ftr-372	257	3	advantage	advantage	NOUN
ftr-372	257	4	associated	associate	VERB
ftr-372	257	5	with	with	ADP
ftr-372	257	6	the	the	DET
ftr-372	257	7	proposal	proposal	NOUN
ftr-372	257	8	is	be	AUX
ftr-372	257	9	the	the	DET
ftr-372	257	10	massive	massive	ADJ
ftr-372	257	11	increase	increase	NOUN
ftr-372	257	12	in	in	ADP
ftr-372	257	13	simplicity	simplicity	NOUN
ftr-372	257	14	that	that	SCONJ
ftr-372	257	15	this	this	PRON
ftr-372	257	16	would	would	AUX
ftr-372	257	17	enable	enable	VERB
ftr-372	257	18	for	for	ADP
ftr-372	257	19	the	the	DET
ftr-372	257	20	international	international	ADJ
ftr-372	257	21	tax	tax	NOUN
ftr-372	257	22	system	system	NOUN
ftr-372	257	23	.	.	PUNCT
ftr-372	258	1	if	if	SCONJ
ftr-372	258	2	an	an	DET
ftr-372	258	3	approach	approach	NOUN
ftr-372	258	4	such	such	ADJ
ftr-372	258	5	as	as	ADP
ftr-372	258	6	that	that	PRON
ftr-372	258	7	proposed	propose	VERB
ftr-372	258	8	here	here	ADV
ftr-372	258	9	were	be	AUX
ftr-372	258	10	adopted	adopt	VERB
ftr-372	258	11	by	by	ADP
ftr-372	258	12	our	our	PRON
ftr-372	258	13	major	major	ADJ
ftr-372	258	14	trading	trading	NOUN
ftr-372	258	15	partners	partner	NOUN
ftr-372	258	16	,	,	PUNCT
ftr-372	258	17	simplification	simplification	NOUN
ftr-372	258	18	gains	gain	NOUN
ftr-372	258	19	would	would	AUX
ftr-372	258	20	be	be	AUX
ftr-372	258	21	particularly	particularly	ADV
ftr-372	258	22	large	large	ADJ
ftr-372	258	23	,	,	PUNCT
ftr-372	258	24	but	but	CCONJ
ftr-372	258	25	simplification	simplification	NOUN
ftr-372	258	26	would	would	AUX
ftr-372	258	27	still	still	ADV
ftr-372	258	28	exist	exist	VERB
ftr-372	258	29	even	even	ADV
ftr-372	258	30	if	if	SCONJ
ftr-372	258	31	the	the	DET
ftr-372	258	32	approach	approach	NOUN
ftr-372	258	33	was	be	AUX
ftr-372	258	34	adopted	adopt	VERB
ftr-372	258	35	unilaterally	unilaterally	ADV
ftr-372	258	36	.	.	PUNCT
ftr-372	259	1	to	to	PART
ftr-372	259	2	determine	determine	VERB
ftr-372	259	3	u.s	u.s	PROPN
ftr-372	259	4	.	.	PROPN
ftr-372	259	5	tax	tax	NOUN
ftr-372	259	6	liability	liability	NOUN
ftr-372	259	7	,	,	PUNCT
ftr-372	259	8	there	there	PRON
ftr-372	259	9	would	would	AUX
ftr-372	259	10	be	be	AUX
ftr-372	259	11	no	no	DET
ftr-372	259	12	need	need	NOUN
ftr-372	259	13	to	to	PART
ftr-372	259	14	allocate	allocate	VERB
ftr-372	259	15	income	income	NOUN
ftr-372	259	16	or	or	CCONJ
ftr-372	259	17	expenses	expense	NOUN
ftr-372	259	18	among	among	ADP
ftr-372	259	19	countries	country	NOUN
ftr-372	259	20	,	,	PUNCT
ftr-372	259	21	resulting	result	VERB
ftr-372	259	22	in	in	ADP
ftr-372	259	23	far	far	ADV
ftr-372	259	24	lighter	light	ADJ
ftr-372	259	25	compliance	compliance	NOUN
ftr-372	259	26	burden	burden	NOUN
ftr-372	259	27	for	for	ADP
ftr-372	259	28	firms	firm	NOUN
ftr-372	259	29	.	.	PUNCT
ftr-372	260	1	subpart	subpart	NOUN
ftr-372	260	2	f	f	PROPN
ftr-372	260	3	and	and	CCONJ
ftr-372	260	4	the	the	DET
ftr-372	260	5	foreign	foreign	ADJ
ftr-372	260	6	tax	tax	NOUN
ftr-372	260	7	credit	credit	NOUN
ftr-372	260	8	,	,	PUNCT
ftr-372	260	9	which	which	PRON
ftr-372	260	10	are	be	AUX
ftr-372	260	11	both	both	PRON
ftr-372	260	12	hugely	hugely	ADV
ftr-372	260	13	complicated	complicated	ADJ
ftr-372	260	14	and	and	CCONJ
ftr-372	260	15	a	a	DET
ftr-372	260	16	major	major	ADJ
ftr-372	260	17	source	source	NOUN
ftr-372	260	18	of	of	ADP
ftr-372	260	19	transaction	transaction	NOUN
ftr-372	260	20	costs	cost	NOUN
ftr-372	260	21	for	for	ADP
ftr-372	260	22	us	we	PRON
ftr-372	260	23	-	-	PUNCT
ftr-372	260	24	based	base	VERB
ftr-372	260	25	mnes	mne	NOUN
ftr-372	260	26	,	,	PUNCT
ftr-372	260	27	can	can	AUX
ftr-372	260	28	be	be	AUX
ftr-372	260	29	greatly	greatly	ADV
ftr-372	260	30	simplified	simplify	VERB
ftr-372	260	31	,	,	PUNCT
ftr-372	260	32	since	since	SCONJ
ftr-372	260	33	there	there	PRON
ftr-372	260	34	will	will	AUX
ftr-372	260	35	be	be	AUX
ftr-372	260	36	greatly	greatly	ADV
ftr-372	260	37	reduced	reduce	VERB
ftr-372	260	38	opportunities	opportunity	NOUN
ftr-372	260	39	for	for	ADP
ftr-372	260	40	deferral	deferral	NOUN
ftr-372	260	41	of	of	ADP
ftr-372	260	42	business	business	NOUN
ftr-372	260	43	income	income	NOUN
ftr-372	260	44	under	under	ADP
ftr-372	260	45	this	this	DET
ftr-372	260	46	system	system	NOUN
ftr-372	260	47	(	(	PUNCT
ftr-372	260	48	which	which	PRON
ftr-372	260	49	is	be	AUX
ftr-372	260	50	essentially	essentially	ADV
ftr-372	260	51	territorial	territorial	ADJ
ftr-372	260	52	and	and	CCONJ
ftr-372	260	53	treats	treat	NOUN
ftr-372	260	54	u.s.and	u.s.and	ADJ
ftr-372	260	55	foreign	foreign	NOUN
ftr-372	260	56	-	-	PUNCT
ftr-372	260	57	based	base	VERB
ftr-372	260	58	mnes	mne	NOUN
ftr-372	260	59	alike	alike	ADV
ftr-372	260	60	)	)	PUNCT
ftr-372	260	61	.	.	PUNCT
ftr-372	261	1	the	the	DET
ftr-372	261	2	likely	likely	ADJ
ftr-372	261	3	administrative	administrative	ADJ
ftr-372	261	4	savings	saving	NOUN
ftr-372	261	5	from	from	ADP
ftr-372	261	6	abandoning	abandon	VERB
ftr-372	261	7	the	the	DET
ftr-372	261	8	current	current	ADJ
ftr-372	261	9	cumbersome	cumbersome	ADJ
ftr-372	261	10	transfer	transfer	NOUN
ftr-372	261	11	pricing	pricing	NOUN
ftr-372	261	12	regime	regime	NOUN
ftr-372	261	13	are	be	AUX
ftr-372	261	14	huge	huge	ADJ
ftr-372	261	15	.	.	PUNCT
ftr-372	262	1	the	the	DET
ftr-372	262	2	current	current	ADJ
ftr-372	262	3	regime	regime	NOUN
ftr-372	262	4	consumes	consume	VERB
ftr-372	262	5	a	a	DET
ftr-372	262	6	disproportionate	disproportionate	ADJ
ftr-372	262	7	share	share	NOUN
ftr-372	262	8	of	of	ADP
ftr-372	262	9	both	both	CCONJ
ftr-372	262	10	irs	irs	PROPN
ftr-372	262	11	and	and	CCONJ
ftr-372	262	12	private	private	ADJ
ftr-372	262	13	sector	sector	NOUN
ftr-372	262	14	resources	resource	NOUN
ftr-372	262	15	.	.	PUNCT
ftr-372	263	1	for	for	ADP
ftr-372	263	2	example	example	NOUN
ftr-372	263	3	,	,	PUNCT
ftr-372	263	4	several	several	ADJ
ftr-372	263	5	recent	recent	ADJ
ftr-372	263	6	ernst	ernst	NOUN
ftr-372	263	7	and	and	CCONJ
ftr-372	263	8	young	young	ADJ
ftr-372	263	9	surveys	survey	NOUN
ftr-372	263	10	of	of	ADP
ftr-372	263	11	multinational	multinational	ADJ
ftr-372	263	12	firms	firm	NOUN
ftr-372	263	13	have	have	AUX
ftr-372	263	14	concluded	conclude	VERB
ftr-372	263	15	that	that	SCONJ
ftr-372	263	16	“	"	PUNCT
ftr-372	263	17	transfer	transfer	NOUN
ftr-372	263	18	pricing	pricing	NOUN
ftr-372	263	19	continues	continue	VERB
ftr-372	263	20	to	to	PART
ftr-372	263	21	be	be	AUX
ftr-372	263	22	,	,	PUNCT
ftr-372	263	23	and	and	CCONJ
ftr-372	263	24	will	will	AUX
ftr-372	263	25	remain	remain	VERB
ftr-372	263	26	,	,	PUNCT
ftr-372	263	27	the	the	DET
ftr-372	263	28	most	most	ADV
ftr-372	263	29	important	important	ADJ
ftr-372	263	30	international	international	ADJ
ftr-372	263	31	tax	tax	NOUN
ftr-372	263	32	issue	issue	NOUN
ftr-372	263	33	facing	face	VERB
ftr-372	263	34	mnes	mne	NOUN
ftr-372	263	35	.	.	PUNCT
ftr-372	263	36	”	"	PUNCT
ftr-372	264	1	(	(	PUNCT
ftr-372	264	2	ernst	ernst	NOUN
ftr-372	264	3	and	and	CCONJ
ftr-372	264	4	young	young	ADJ
ftr-372	264	5	,	,	PUNCT
ftr-372	264	6	2006	2006	NUM
ftr-372	264	7	.	.	PUNCT
ftr-372	264	8	)	)	PUNCT
ftr-372	265	1	seventy	seventy	NUM
ftr-372	265	2	percent	percent	NOUN
ftr-372	265	3	of	of	ADP
ftr-372	265	4	their	their	PRON
ftr-372	265	5	respondents	respondent	NOUN
ftr-372	265	6	feel	feel	VERB
ftr-372	265	7	that	that	SCONJ
ftr-372	265	8	transfer	transfer	NOUN
ftr-372	265	9	pricing	pricing	NOUN
ftr-372	265	10	documentation	documentation	NOUN
ftr-372	265	11	has	have	AUX
ftr-372	265	12	become	become	VERB
ftr-372	265	13	more	more	ADV
ftr-372	265	14	important	important	ADJ
ftr-372	265	15	in	in	ADP
ftr-372	265	16	recent	recent	ADJ
ftr-372	265	17	years	year	NOUN
ftr-372	265	18	,	,	PUNCT
ftr-372	265	19	and	and	CCONJ
ftr-372	265	20	63	63	NUM
ftr-372	265	21	%	%	NOUN
ftr-372	265	22	of	of	ADP
ftr-372	265	23	respondents	respondent	NOUN
ftr-372	265	24	report	report	VERB
ftr-372	265	25	transfer	transfer	NOUN
ftr-372	265	26	pricing	pricing	NOUN
ftr-372	265	27	audit	audit	NOUN
ftr-372	265	28	activity	activity	NOUN
ftr-372	265	29	in	in	ADP
ftr-372	265	30	the	the	DET
ftr-372	265	31	previous	previous	ADJ
ftr-372	265	32	three	three	NUM
ftr-372	265	33	years	year	NOUN
ftr-372	265	34	(	(	PUNCT
ftr-372	265	35	ernst	ernst	NOUN
ftr-372	265	36	and	and	CCONJ
ftr-372	265	37	young	young	ADJ
ftr-372	265	38	,	,	PUNCT
ftr-372	265	39	2005	2005	NUM
ftr-372	265	40	)	)	PUNCT
ftr-372	265	41	.	.	PUNCT
ftr-372	266	1	a	a	DET
ftr-372	266	2	very	very	ADV
ftr-372	266	3	recent	recent	ADJ
ftr-372	266	4	ernst	ernst	PROPN
ftr-372	266	5	&	&	CCONJ
ftr-372	266	6	young	young	PROPN
ftr-372	266	7	(	(	PUNCT
ftr-372	266	8	2008	2008	NUM
ftr-372	266	9	)	)	PUNCT
ftr-372	266	10	survey	survey	NOUN
ftr-372	266	11	reports	report	VERB
ftr-372	266	12	:	:	PUNCT
ftr-372	266	13	“	"	PUNCT
ftr-372	266	14	among	among	ADP
ftr-372	266	15	nonu.s	nonu.s	PROPN
ftr-372	266	16	.	.	PUNCT
ftr-372	266	17	owned	own	VERB
ftr-372	266	18	organizations	organization	NOUN
ftr-372	266	19	,	,	PUNCT
ftr-372	266	20	by	by	ADP
ftr-372	266	21	far	far	ADV
ftr-372	266	22	the	the	DET
ftr-372	266	23	single	single	ADJ
ftr-372	266	24	most	most	ADV
ftr-372	266	25	significant	significant	ADJ
ftr-372	266	26	concern	concern	NOUN
ftr-372	266	27	is	be	AUX
ftr-372	266	28	with	with	ADP
ftr-372	266	29	transfer	transfer	NOUN
ftr-372	266	30	pricing	pricing	NOUN
ftr-372	266	31	and	and	CCONJ
ftr-372	266	32	its	its	PRON
ftr-372	266	33	documentation	documentation	NOUN
ftr-372	266	34	.	.	PUNCT
ftr-372	266	35	”	"	PUNCT
ftr-372	267	1	for	for	ADP
ftr-372	267	2	the	the	DET
ftr-372	267	3	government	government	NOUN
ftr-372	267	4	,	,	PUNCT
ftr-372	267	5	audit	audit	NOUN
ftr-372	267	6	costs	cost	NOUN
ftr-372	267	7	are	be	AUX
ftr-372	267	8	several	several	ADJ
ftr-372	267	9	(	(	PUNCT
ftr-372	267	10	three	three	NUM
ftr-372	267	11	to	to	PART
ftr-372	267	12	seven	seven	NUM
ftr-372	267	13	)	)	PUNCT
ftr-372	267	14	times	time	NOUN
ftr-372	267	15	higher	high	ADJ
ftr-372	267	16	for	for	ADP
ftr-372	267	17	federal	federal	ADJ
ftr-372	267	18	transfer	transfer	NOUN
ftr-372	267	19	pricing	pricing	NOUN
ftr-372	267	20	cases	case	NOUN
ftr-372	267	21	than	than	ADP
ftr-372	267	22	for	for	ADP
ftr-372	267	23	state	state	NOUN
ftr-372	267	24	formula	formula	NOUN
ftr-372	267	25	apportionment	apportionment	VERB
ftr-372	267	26	audits.25	audits.25	ADJ
ftr-372	267	27	judicial	judicial	ADJ
ftr-372	267	28	opinions	opinion	NOUN
ftr-372	267	29	in	in	ADP
ftr-372	267	30	transfer	transfer	NOUN
ftr-372	267	31	pricing	pricing	NOUN
ftr-372	267	32	cases	case	NOUN
ftr-372	267	33	run	run	VERB
ftr-372	267	34	to	to	ADP
ftr-372	267	35	hundreds	hundred	NOUN
ftr-372	267	36	of	of	ADP
ftr-372	267	37	pages	page	NOUN
ftr-372	267	38	each	each	PRON
ftr-372	267	39	,	,	PUNCT
ftr-372	267	40	and	and	CCONJ
ftr-372	267	41	litigation	litigation	NOUN
ftr-372	267	42	can	can	AUX
ftr-372	267	43	involve	involve	VERB
ftr-372	267	44	billions	billion	NOUN
ftr-372	267	45	of	of	ADP
ftr-372	267	46	dollars	dollar	NOUN
ftr-372	267	47	in	in	ADP
ftr-372	267	48	proposed	propose	VERB
ftr-372	267	49	deficiencies	deficiency	NOUN
ftr-372	267	50	,	,	PUNCT
ftr-372	267	51	such	such	ADJ
ftr-372	267	52	as	as	ADP
ftr-372	267	53	in	in	ADP
ftr-372	267	54	the	the	DET
ftr-372	267	55	recently	recently	ADV
ftr-372	267	56	settled	settle	VERB
ftr-372	267	57	glaxo	glaxo	NOUN
ftr-372	267	58	case	case	NOUN
ftr-372	267	59	(	(	PUNCT
ftr-372	267	60	$	$	SYM
ftr-372	267	61	9	9	NUM
ftr-372	267	62	billion	billion	NUM
ftr-372	267	63	in	in	ADP
ftr-372	267	64	proposed	propose	VERB
ftr-372	267	65	deficiency	deficiency	NOUN
ftr-372	267	66	,	,	PUNCT
ftr-372	267	67	settled	settle	VERB
ftr-372	267	68	for	for	ADP
ftr-372	267	69	$	$	SYM
ftr-372	267	70	3.4	3.4	NUM
ftr-372	267	71	billion	billion	NUM
ftr-372	267	72	)	)	PUNCT
ftr-372	267	73	and	and	CCONJ
ftr-372	267	74	the	the	DET
ftr-372	267	75	aramco	aramco	PROPN
ftr-372	267	76	advantage	advantage	NOUN
ftr-372	267	77	cases	case	NOUN
ftr-372	267	78	(	(	PUNCT
ftr-372	267	79	litigated	litigate	VERB
ftr-372	267	80	and	and	CCONJ
ftr-372	267	81	lost	lose	VERB
ftr-372	267	82	by	by	ADP
ftr-372	267	83	the	the	DET
ftr-372	267	84	irs	irs	PROPN
ftr-372	267	85	,	,	PUNCT
ftr-372	267	86	which	which	PRON
ftr-372	267	87	asserted	assert	VERB
ftr-372	267	88	deficiencies	deficiency	NOUN
ftr-372	267	89	of	of	ADP
ftr-372	267	90	over	over	ADP
ftr-372	267	91	$	$	SYM
ftr-372	267	92	9	9	NUM
ftr-372	267	93	billion	billion	NUM
ftr-372	267	94	)	)	PUNCT
ftr-372	267	95	.	.	PUNCT
ftr-372	268	1	there	there	PRON
ftr-372	268	2	is	be	VERB
ftr-372	268	3	no	no	DET
ftr-372	268	4	indication	indication	NOUN
ftr-372	268	5	that	that	SCONJ
ftr-372	268	6	the	the	DET
ftr-372	268	7	1994	1994	NUM
ftr-372	268	8	regulations	regulation	NOUN
ftr-372	268	9	under	under	ADP
ftr-372	268	10	irc	irc	PROPN
ftr-372	268	11	section	section	NOUN
ftr-372	268	12	482	482	NUM
ftr-372	268	13	have	have	AUX
ftr-372	268	14	abated	abate	VERB
ftr-372	268	15	this	this	DET
ftr-372	268	16	trend	trend	NOUN
ftr-372	268	17	(	(	PUNCT
ftr-372	268	18	avi	avi	NOUN
ftr-372	268	19	-	-	PUNCT
ftr-372	268	20	yonah	yonah	ADJ
ftr-372	268	21	,	,	PUNCT
ftr-372	268	22	2006	2006	NUM
ftr-372	268	23	)	)	PUNCT
ftr-372	268	24	.	.	PUNCT
ftr-372	269	1	the	the	DET
ftr-372	269	2	contemporaneous	contemporaneous	ADJ
ftr-372	269	3	documentation	documentation	NOUN
ftr-372	269	4	rule	rule	NOUN
ftr-372	269	5	adopted	adopt	VERB
ftr-372	269	6	by	by	ADP
ftr-372	269	7	congress	congress	PROPN
ftr-372	269	8	,	,	PUNCT
ftr-372	269	9	which	which	PRON
ftr-372	269	10	requires	require	VERB
ftr-372	269	11	taxpayers	taxpayer	NOUN
ftr-372	269	12	to	to	PART
ftr-372	269	13	develop	develop	VERB
ftr-372	269	14	documentation	documentation	NOUN
ftr-372	269	15	of	of	ADP
ftr-372	269	16	their	their	PRON
ftr-372	269	17	transfer	transfer	NOUN
ftr-372	269	18	pricing	pricing	NOUN
ftr-372	269	19	methods	method	NOUN
ftr-372	269	20	at	at	ADP
ftr-372	269	21	the	the	DET
ftr-372	269	22	time	time	NOUN
ftr-372	269	23	the	the	DET
ftr-372	269	24	transactions	transaction	NOUN
ftr-372	269	25	are	be	AUX
ftr-372	269	26	undertaken	undertake	VERB
ftr-372	269	27	rather	rather	ADV
ftr-372	269	28	than	than	ADP
ftr-372	269	29	when	when	SCONJ
ftr-372	269	30	they	they	PRON
ftr-372	269	31	are	be	AUX
ftr-372	269	32	challenged	challenge	VERB
ftr-372	269	33	on	on	ADP
ftr-372	269	34	audit	audit	NOUN
ftr-372	269	35	,	,	PUNCT
ftr-372	269	36	as	as	ADV
ftr-372	269	37	well	well	ADV
ftr-372	269	38	as	as	ADP
ftr-372	269	39	the	the	DET
ftr-372	269	40	complexity	complexity	NOUN
ftr-372	269	41	of	of	ADP
ftr-372	269	42	the	the	DET
ftr-372	269	43	new	new	ADJ
ftr-372	269	44	sa	sa	PROPN
ftr-372	269	45	methods	method	NOUN
ftr-372	269	46	(	(	PUNCT
ftr-372	269	47	such	such	ADJ
ftr-372	269	48	as	as	ADP
ftr-372	269	49	the	the	DET
ftr-372	269	50	comparable	comparable	ADJ
ftr-372	269	51	profits	profit	NOUN
ftr-372	269	52	method	method	NOUN
ftr-372	269	53	,	,	PUNCT
ftr-372	269	54	or	or	CCONJ
ftr-372	269	55	cpm	cpm	PROPN
ftr-372	269	56	)	)	PUNCT
ftr-372	269	57	,	,	PUNCT
ftr-372	269	58	have	have	AUX
ftr-372	269	59	led	lead	VERB
ftr-372	269	60	the	the	DET
ftr-372	269	61	major	major	ADJ
ftr-372	269	62	accounting	accounting	NOUN
ftr-372	269	63	25	25	NUM
ftr-372	269	64	.	.	PUNCT
ftr-372	270	1	see	see	VERB
ftr-372	270	2	dan	dan	PROPN
ftr-372	270	3	r.	r.	PROPN
ftr-372	270	4	bucks	bucks	PROPN
ftr-372	270	5	and	and	CCONJ
ftr-372	270	6	michael	michael	PROPN
ftr-372	270	7	mazerov	mazerov	PROPN
ftr-372	270	8	“	"	PUNCT
ftr-372	270	9	the	the	DET
ftr-372	270	10	state	state	NOUN
ftr-372	270	11	solution	solution	NOUN
ftr-372	270	12	to	to	ADP
ftr-372	270	13	the	the	DET
ftr-372	270	14	federal	federal	ADJ
ftr-372	270	15	government	government	NOUN
ftr-372	270	16	’s	’s	PART
ftr-372	270	17	international	international	ADJ
ftr-372	270	18	transfer	transfer	NOUN
ftr-372	270	19	pricing	pricing	NOUN
ftr-372	270	20	problem	problem	NOUN
ftr-372	270	21	.	.	PUNCT
ftr-372	270	22	”	"	PUNCT
ftr-372	271	1	nat’l	nat’l	PROPN
ftr-372	271	2	tax	tax	NOUN
ftr-372	271	3	j.	j.	PROPN
ftr-372	271	4	(	(	PUNCT
ftr-372	271	5	1993	1993	NUM
ftr-372	271	6	)	)	PUNCT
ftr-372	271	7	,	,	PUNCT
ftr-372	271	8	46(3	46(3	NOUN
ftr-372	271	9	)	)	PUNCT
ftr-372	271	10	,	,	PUNCT
ftr-372	271	11	385	385	NUM
ftr-372	271	12	-	-	SYM
ftr-372	271	13	92	92	NUM
ftr-372	271	14	.	.	PUNCT
ftr-372	271	15	2009	2009	NUM
ftr-372	271	16	]	]	PUNCT
ftr-372	271	17	allocating	allocate	VERB
ftr-372	271	18	business	business	NOUN
ftr-372	271	19	profits	profit	NOUN
ftr-372	271	20	for	for	ADP
ftr-372	271	21	tax	tax	NOUN
ftr-372	271	22	purposes	purpose	NOUN
ftr-372	271	23	513	513	NUM
ftr-372	271	24	firms	firm	NOUN
ftr-372	271	25	to	to	PART
ftr-372	271	26	develop	develop	VERB
ftr-372	271	27	huge	huge	ADJ
ftr-372	271	28	databases	database	NOUN
ftr-372	271	29	and	and	CCONJ
ftr-372	271	30	expertise	expertise	NOUN
ftr-372	271	31	in	in	ADP
ftr-372	271	32	preparing	prepare	VERB
ftr-372	271	33	transfer	transfer	NOUN
ftr-372	271	34	pricing	pricing	NOUN
ftr-372	271	35	documentation	documentation	NOUN
ftr-372	271	36	for	for	ADP
ftr-372	271	37	clients	client	NOUN
ftr-372	271	38	.	.	PUNCT
ftr-372	272	1	this	this	PRON
ftr-372	272	2	imposes	impose	VERB
ftr-372	272	3	large	large	ADJ
ftr-372	272	4	costs	cost	NOUN
ftr-372	272	5	on	on	ADP
ftr-372	272	6	major	major	ADJ
ftr-372	272	7	u.s	u.s	PROPN
ftr-372	272	8	.	.	PROPN
ftr-372	272	9	multinational	multinational	ADJ
ftr-372	272	10	corporations	corporation	NOUN
ftr-372	272	11	(	(	PUNCT
ftr-372	272	12	durst	durst	PROPN
ftr-372	272	13	and	and	CCONJ
ftr-372	272	14	culbertson	culbertson	PROPN
ftr-372	272	15	,	,	PUNCT
ftr-372	272	16	2003	2003	NUM
ftr-372	272	17	)	)	PUNCT
ftr-372	272	18	.	.	PUNCT
ftr-372	273	1	meanwhile	meanwhile	ADV
ftr-372	273	2	,	,	PUNCT
ftr-372	273	3	small	small	ADJ
ftr-372	273	4	and	and	CCONJ
ftr-372	273	5	medium	medium	ADJ
ftr-372	273	6	businesses	business	NOUN
ftr-372	273	7	,	,	PUNCT
ftr-372	273	8	which	which	PRON
ftr-372	273	9	can	can	AUX
ftr-372	273	10	not	not	PART
ftr-372	273	11	afford	afford	VERB
ftr-372	273	12	the	the	DET
ftr-372	273	13	major	major	ADJ
ftr-372	273	14	accounting	accounting	NOUN
ftr-372	273	15	firms	firm	NOUN
ftr-372	273	16	,	,	PUNCT
ftr-372	273	17	are	be	AUX
ftr-372	273	18	left	leave	VERB
ftr-372	273	19	to	to	PART
ftr-372	273	20	fend	fend	VERB
ftr-372	273	21	for	for	ADP
ftr-372	273	22	themselves	themselves	PRON
ftr-372	273	23	.	.	PUNCT
ftr-372	274	1	by	by	ADP
ftr-372	274	2	contrast	contrast	NOUN
ftr-372	274	3	,	,	PUNCT
ftr-372	274	4	the	the	DET
ftr-372	274	5	approach	approach	NOUN
ftr-372	274	6	suggested	suggest	VERB
ftr-372	274	7	here	here	ADV
ftr-372	274	8	is	be	AUX
ftr-372	274	9	relatively	relatively	ADV
ftr-372	274	10	simple	simple	ADJ
ftr-372	274	11	since	since	SCONJ
ftr-372	274	12	it	it	PRON
ftr-372	274	13	requires	require	VERB
ftr-372	274	14	only	only	ADV
ftr-372	274	15	(	(	PUNCT
ftr-372	274	16	1	1	X
ftr-372	274	17	)	)	PUNCT
ftr-372	274	18	defining	define	VERB
ftr-372	274	19	activities	activity	NOUN
ftr-372	274	20	(	(	PUNCT
ftr-372	274	21	discussed	discuss	VERB
ftr-372	274	22	below	below	ADV
ftr-372	274	23	)	)	PUNCT
ftr-372	274	24	and	and	CCONJ
ftr-372	274	25	(	(	PUNCT
ftr-372	274	26	2	2	X
ftr-372	274	27	)	)	PUNCT
ftr-372	274	28	establishing	establish	VERB
ftr-372	274	29	the	the	DET
ftr-372	274	30	standard	standard	ADJ
ftr-372	274	31	return	return	NOUN
ftr-372	274	32	on	on	ADP
ftr-372	274	33	expenses	expense	NOUN
ftr-372	274	34	and	and	CCONJ
ftr-372	274	35	the	the	DET
ftr-372	274	36	destination	destination	NOUN
ftr-372	274	37	of	of	ADP
ftr-372	274	38	arm’s	arm’s	NUM
ftr-372	274	39	-	-	PUNCT
ftr-372	274	40	length	length	NOUN
ftr-372	274	41	sales	sale	NOUN
ftr-372	274	42	of	of	ADP
ftr-372	274	43	goods	good	NOUN
ftr-372	274	44	or	or	CCONJ
ftr-372	274	45	services	service	NOUN
ftr-372	274	46	.	.	PUNCT
ftr-372	275	1	once	once	SCONJ
ftr-372	275	2	these	these	DET
ftr-372	275	3	two	two	NUM
ftr-372	275	4	elements	element	NOUN
ftr-372	275	5	are	be	AUX
ftr-372	275	6	established	establish	VERB
ftr-372	275	7	,	,	PUNCT
ftr-372	275	8	the	the	DET
ftr-372	275	9	resulting	result	VERB
ftr-372	275	10	formula	formula	NOUN
ftr-372	275	11	permits	permit	VERB
ftr-372	275	12	both	both	DET
ftr-372	275	13	taxpayers	taxpayer	NOUN
ftr-372	275	14	and	and	CCONJ
ftr-372	275	15	the	the	DET
ftr-372	275	16	irs	irs	PROPN
ftr-372	275	17	to	to	PART
ftr-372	275	18	determine	determine	VERB
ftr-372	275	19	the	the	DET
ftr-372	275	20	correct	correct	ADJ
ftr-372	275	21	tax	tax	NOUN
ftr-372	275	22	liability	liability	NOUN
ftr-372	275	23	for	for	ADP
ftr-372	275	24	each	each	DET
ftr-372	275	25	jurisdiction	jurisdiction	NOUN
ftr-372	275	26	.	.	PUNCT
ftr-372	276	1	for	for	ADP
ftr-372	276	2	small	small	ADJ
ftr-372	276	3	and	and	CCONJ
ftr-372	276	4	medium	medium	ADJ
ftr-372	276	5	sized	sized	ADJ
ftr-372	276	6	businesses	business	NOUN
ftr-372	276	7	in	in	ADP
ftr-372	276	8	particular	particular	ADJ
ftr-372	276	9	,	,	PUNCT
ftr-372	276	10	the	the	DET
ftr-372	276	11	proposed	propose	VERB
ftr-372	276	12	approach	approach	NOUN
ftr-372	276	13	will	will	AUX
ftr-372	276	14	result	result	VERB
ftr-372	276	15	in	in	ADP
ftr-372	276	16	major	major	ADJ
ftr-372	276	17	cost	cost	NOUN
ftr-372	276	18	savings	saving	NOUN
ftr-372	276	19	as	as	ADV
ftr-372	276	20	well	well	ADV
ftr-372	276	21	as	as	ADP
ftr-372	276	22	the	the	DET
ftr-372	276	23	potential	potential	NOUN
ftr-372	276	24	for	for	ADP
ftr-372	276	25	paying	pay	VERB
ftr-372	276	26	less	less	ADJ
ftr-372	276	27	tax	tax	NOUN
ftr-372	276	28	(	(	PUNCT
ftr-372	276	29	since	since	SCONJ
ftr-372	276	30	such	such	ADJ
ftr-372	276	31	businesses	business	NOUN
ftr-372	276	32	are	be	AUX
ftr-372	276	33	rarely	rarely	ADV
ftr-372	276	34	in	in	ADP
ftr-372	276	35	a	a	DET
ftr-372	276	36	position	position	NOUN
ftr-372	276	37	to	to	PART
ftr-372	276	38	take	take	VERB
ftr-372	276	39	on	on	ADP
ftr-372	276	40	the	the	DET
ftr-372	276	41	irs	irs	PROPN
ftr-372	276	42	under	under	ADP
ftr-372	276	43	the	the	DET
ftr-372	276	44	current	current	ADJ
ftr-372	276	45	system	system	NOUN
ftr-372	276	46	)	)	PUNCT
ftr-372	276	47	.	.	PUNCT
ftr-372	277	1	for	for	ADP
ftr-372	277	2	major	major	ADJ
ftr-372	277	3	multinational	multinational	ADJ
ftr-372	277	4	firms	firm	NOUN
ftr-372	277	5	,	,	PUNCT
ftr-372	277	6	the	the	DET
ftr-372	277	7	proposed	propose	VERB
ftr-372	277	8	approach	approach	NOUN
ftr-372	277	9	also	also	ADV
ftr-372	277	10	offers	offer	VERB
ftr-372	277	11	the	the	DET
ftr-372	277	12	prospect	prospect	NOUN
ftr-372	277	13	of	of	ADP
ftr-372	277	14	avoiding	avoid	VERB
ftr-372	277	15	the	the	DET
ftr-372	277	16	costs	cost	NOUN
ftr-372	277	17	of	of	ADP
ftr-372	277	18	contemporaneous	contemporaneous	ADJ
ftr-372	277	19	documentation	documentation	NOUN
ftr-372	277	20	,	,	PUNCT
ftr-372	277	21	and	and	CCONJ
ftr-372	277	22	while	while	SCONJ
ftr-372	277	23	some	some	DET
ftr-372	277	24	firms	firm	NOUN
ftr-372	277	25	may	may	AUX
ftr-372	277	26	pay	pay	VERB
ftr-372	277	27	more	more	ADJ
ftr-372	277	28	tax	tax	NOUN
ftr-372	277	29	than	than	ADP
ftr-372	277	30	before	before	ADV
ftr-372	277	31	,	,	PUNCT
ftr-372	277	32	many	many	ADJ
ftr-372	277	33	would	would	AUX
ftr-372	277	34	welcome	welcome	VERB
ftr-372	277	35	the	the	DET
ftr-372	277	36	opportunity	opportunity	NOUN
ftr-372	277	37	of	of	ADP
ftr-372	277	38	paying	pay	VERB
ftr-372	277	39	a	a	DET
ftr-372	277	40	single	single	ADJ
ftr-372	277	41	,	,	PUNCT
ftr-372	277	42	low	low	ADJ
ftr-372	277	43	rate	rate	NOUN
ftr-372	277	44	to	to	ADP
ftr-372	277	45	each	each	DET
ftr-372	277	46	jurisdiction	jurisdiction	NOUN
ftr-372	277	47	in	in	ADP
ftr-372	277	48	which	which	PRON
ftr-372	277	49	they	they	PRON
ftr-372	277	50	do	do	VERB
ftr-372	277	51	business	business	NOUN
ftr-372	277	52	(	(	PUNCT
ftr-372	277	53	especially	especially	ADV
ftr-372	277	54	if	if	SCONJ
ftr-372	277	55	the	the	DET
ftr-372	277	56	adoption	adoption	NOUN
ftr-372	277	57	of	of	ADP
ftr-372	277	58	this	this	DET
ftr-372	277	59	proposal	proposal	NOUN
ftr-372	277	60	is	be	AUX
ftr-372	277	61	coupled	couple	VERB
ftr-372	277	62	with	with	ADP
ftr-372	277	63	a	a	DET
ftr-372	277	64	reduction	reduction	NOUN
ftr-372	277	65	in	in	ADP
ftr-372	277	66	the	the	DET
ftr-372	277	67	corporate	corporate	ADJ
ftr-372	277	68	rate	rate	NOUN
ftr-372	277	69	)	)	PUNCT
ftr-372	277	70	,	,	PUNCT
ftr-372	277	71	instead	instead	ADV
ftr-372	277	72	of	of	ADP
ftr-372	277	73	having	have	VERB
ftr-372	277	74	to	to	PART
ftr-372	277	75	cope	cope	VERB
ftr-372	277	76	with	with	ADP
ftr-372	277	77	the	the	DET
ftr-372	277	78	complexities	complexity	NOUN
ftr-372	277	79	and	and	CCONJ
ftr-372	277	80	costs	cost	NOUN
ftr-372	277	81	of	of	ADP
ftr-372	277	82	separate	separate	ADJ
ftr-372	277	83	accounting	accounting	NOUN
ftr-372	277	84	.	.	PUNCT
ftr-372	278	1	of	of	ADP
ftr-372	278	2	course	course	ADV
ftr-372	278	3	,	,	PUNCT
ftr-372	278	4	some	some	DET
ftr-372	278	5	firms	firm	NOUN
ftr-372	278	6	–	–	PUNCT
ftr-372	278	7	i.e.	i.e.	X
ftr-372	278	8	,	,	PUNCT
ftr-372	278	9	those	those	PRON
ftr-372	278	10	that	that	PRON
ftr-372	278	11	have	have	AUX
ftr-372	278	12	had	have	VERB
ftr-372	278	13	the	the	DET
ftr-372	278	14	greatest	great	ADJ
ftr-372	278	15	opportunity	opportunity	NOUN
ftr-372	278	16	to	to	PART
ftr-372	278	17	shift	shift	VERB
ftr-372	278	18	income	income	NOUN
ftr-372	278	19	under	under	ADP
ftr-372	278	20	the	the	DET
ftr-372	278	21	current	current	ADJ
ftr-372	278	22	system	system	NOUN
ftr-372	278	23	–	–	PUNCT
ftr-372	278	24	will	will	AUX
ftr-372	278	25	be	be	AUX
ftr-372	278	26	hurt	hurt	VERB
ftr-372	278	27	by	by	ADP
ftr-372	278	28	the	the	DET
ftr-372	278	29	change	change	NOUN
ftr-372	278	30	in	in	ADP
ftr-372	278	31	tax	tax	NOUN
ftr-372	278	32	environment	environment	NOUN
ftr-372	278	33	;	;	PUNCT
ftr-372	278	34	these	these	DET
ftr-372	278	35	issues	issue	NOUN
ftr-372	278	36	are	be	AUX
ftr-372	278	37	discussed	discuss	VERB
ftr-372	278	38	below	below	ADV
ftr-372	278	39	,	,	PUNCT
ftr-372	278	40	in	in	ADP
ftr-372	278	41	section	section	NOUN
ftr-372	278	42	iv	iv	NUM
ftr-372	278	43	.	.	PUNCT
ftr-372	279	1	the	the	DET
ftr-372	279	2	fourth	fourth	ADJ
ftr-372	279	3	advantage	advantage	NOUN
ftr-372	279	4	associated	associate	VERB
ftr-372	279	5	with	with	ADP
ftr-372	279	6	the	the	DET
ftr-372	279	7	adoption	adoption	NOUN
ftr-372	279	8	of	of	ADP
ftr-372	279	9	a	a	DET
ftr-372	279	10	formulary	formulary	ADJ
ftr-372	279	11	approach	approach	NOUN
ftr-372	279	12	for	for	ADP
ftr-372	279	13	the	the	DET
ftr-372	279	14	united	united	PROPN
ftr-372	279	15	states	states	PROPN
ftr-372	279	16	is	be	AUX
ftr-372	279	17	that	that	SCONJ
ftr-372	279	18	the	the	DET
ftr-372	279	19	new	new	ADJ
ftr-372	279	20	system	system	NOUN
ftr-372	279	21	would	would	AUX
ftr-372	279	22	raise	raise	VERB
ftr-372	279	23	more	more	ADJ
ftr-372	279	24	revenue	revenue	NOUN
ftr-372	279	25	,	,	PUNCT
ftr-372	279	26	enable	enable	VERB
ftr-372	279	27	a	a	DET
ftr-372	279	28	substantial	substantial	ADJ
ftr-372	279	29	rate	rate	NOUN
ftr-372	279	30	reduction	reduction	NOUN
ftr-372	279	31	,	,	PUNCT
ftr-372	279	32	or	or	CCONJ
ftr-372	279	33	both	both	PRON
ftr-372	279	34	.	.	PUNCT
ftr-372	280	1	estimating	estimate	VERB
ftr-372	280	2	how	how	SCONJ
ftr-372	280	3	much	much	ADJ
ftr-372	280	4	revenue	revenue	NOUN
ftr-372	280	5	such	such	DET
ftr-372	280	6	a	a	DET
ftr-372	280	7	change	change	NOUN
ftr-372	280	8	would	would	AUX
ftr-372	280	9	raise	raise	VERB
ftr-372	280	10	is	be	AUX
ftr-372	280	11	a	a	DET
ftr-372	280	12	difficult	difficult	ADJ
ftr-372	280	13	and	and	CCONJ
ftr-372	280	14	imprecise	imprecise	ADJ
ftr-372	280	15	task	task	NOUN
ftr-372	280	16	,	,	PUNCT
ftr-372	280	17	and	and	CCONJ
ftr-372	280	18	the	the	DET
ftr-372	280	19	details	detail	NOUN
ftr-372	280	20	of	of	ADP
ftr-372	280	21	the	the	DET
ftr-372	280	22	implementing	implement	VERB
ftr-372	280	23	legislation	legislation	NOUN
ftr-372	280	24	and	and	CCONJ
ftr-372	280	25	regulations	regulation	NOUN
ftr-372	280	26	would	would	AUX
ftr-372	280	27	likely	likely	ADV
ftr-372	280	28	be	be	AUX
ftr-372	280	29	influential	influential	ADJ
ftr-372	280	30	in	in	ADP
ftr-372	280	31	determining	determine	VERB
ftr-372	280	32	the	the	DET
ftr-372	280	33	ultimate	ultimate	ADJ
ftr-372	280	34	effects	effect	NOUN
ftr-372	280	35	of	of	ADP
ftr-372	280	36	the	the	DET
ftr-372	280	37	proposed	propose	VERB
ftr-372	280	38	change	change	NOUN
ftr-372	280	39	.	.	PUNCT
ftr-372	281	1	still	still	ADV
ftr-372	281	2	,	,	PUNCT
ftr-372	281	3	previous	previous	ADJ
ftr-372	281	4	studies	study	NOUN
ftr-372	281	5	and	and	CCONJ
ftr-372	281	6	some	some	DET
ftr-372	281	7	preliminary	preliminary	ADJ
ftr-372	281	8	calculations	calculation	NOUN
ftr-372	281	9	suggest	suggest	VERB
ftr-372	281	10	that	that	SCONJ
ftr-372	281	11	such	such	DET
ftr-372	281	12	a	a	DET
ftr-372	281	13	change	change	NOUN
ftr-372	281	14	is	be	AUX
ftr-372	281	15	likely	likely	ADJ
ftr-372	281	16	to	to	PART
ftr-372	281	17	generate	generate	VERB
ftr-372	281	18	substantial	substantial	ADJ
ftr-372	281	19	additional	additional	ADJ
ftr-372	281	20	u.s	u.s	PROPN
ftr-372	281	21	.	.	PROPN
ftr-372	281	22	government	government	NOUN
ftr-372	281	23	revenue	revenue	NOUN
ftr-372	281	24	.	.	PUNCT
ftr-372	282	1	appendix	appendix	VERB
ftr-372	282	2	a	a	DET
ftr-372	282	3	reviews	review	NOUN
ftr-372	282	4	several	several	ADJ
ftr-372	282	5	such	such	ADJ
ftr-372	282	6	calculations	calculation	NOUN
ftr-372	282	7	in	in	ADP
ftr-372	282	8	more	more	ADJ
ftr-372	282	9	detail	detail	NOUN
ftr-372	282	10	.	.	PUNCT
ftr-372	283	1	for	for	ADP
ftr-372	283	2	example	example	NOUN
ftr-372	283	3	,	,	PUNCT
ftr-372	283	4	one	one	NUM
ftr-372	283	5	simple	simple	ADJ
ftr-372	283	6	approach	approach	NOUN
ftr-372	283	7	is	be	AUX
ftr-372	283	8	to	to	PART
ftr-372	283	9	assume	assume	VERB
ftr-372	283	10	that	that	SCONJ
ftr-372	283	11	multinational	multinational	ADJ
ftr-372	283	12	firms	firm	NOUN
ftr-372	283	13	will	will	AUX
ftr-372	283	14	subsequently	subsequently	ADV
ftr-372	283	15	have	have	VERB
ftr-372	283	16	u.s	u.s	PROPN
ftr-372	283	17	.	.	PROPN
ftr-372	283	18	income	income	NOUN
ftr-372	283	19	shares	share	NOUN
ftr-372	283	20	that	that	PRON
ftr-372	283	21	are	be	AUX
ftr-372	283	22	the	the	DET
ftr-372	283	23	same	same	ADJ
ftr-372	283	24	as	as	ADP
ftr-372	283	25	their	their	PRON
ftr-372	283	26	u.s	u.s	PROPN
ftr-372	283	27	.	.	PROPN
ftr-372	283	28	sales	sale	NOUN
ftr-372	283	29	shares	share	NOUN
ftr-372	283	30	;	;	PUNCT
ftr-372	283	31	this	this	PRON
ftr-372	283	32	would	would	AUX
ftr-372	283	33	imply	imply	VERB
ftr-372	283	34	an	an	DET
ftr-372	283	35	increase	increase	NOUN
ftr-372	283	36	in	in	ADP
ftr-372	283	37	u.s	u.s	PROPN
ftr-372	283	38	.	.	PROPN
ftr-372	283	39	corporate	corporate	ADJ
ftr-372	283	40	tax	tax	NOUN
ftr-372	283	41	revenues	revenue	NOUN
ftr-372	283	42	of	of	ADP
ftr-372	283	43	36	36	NUM
ftr-372	283	44	%	%	NOUN
ftr-372	283	45	in	in	ADP
ftr-372	283	46	2005	2005	NUM
ftr-372	283	47	.	.	PUNCT
ftr-372	284	1	a	a	DET
ftr-372	284	2	second	second	ADJ
ftr-372	284	3	(	(	PUNCT
ftr-372	284	4	and	and	CCONJ
ftr-372	284	5	more	more	ADV
ftr-372	284	6	complex	complex	ADJ
ftr-372	284	7	)	)	PUNCT
ftr-372	284	8	approach	approach	NOUN
ftr-372	284	9	is	be	AUX
ftr-372	284	10	to	to	PART
ftr-372	284	11	utilize	utilize	VERB
ftr-372	284	12	regression	regression	NOUN
ftr-372	284	13	analysis	analysis	NOUN
ftr-372	284	14	to	to	PART
ftr-372	284	15	relate	relate	VERB
ftr-372	284	16	profitability	profitability	NOUN
ftr-372	284	17	to	to	ADP
ftr-372	284	18	tax	tax	NOUN
ftr-372	284	19	rates	rate	NOUN
ftr-372	284	20	,	,	PUNCT
ftr-372	284	21	and	and	CCONJ
ftr-372	284	22	then	then	ADV
ftr-372	284	23	estimate	estimate	VERB
ftr-372	284	24	resulting	result	VERB
ftr-372	284	25	changes	change	NOUN
ftr-372	284	26	in	in	ADP
ftr-372	284	27	revenues	revenue	NOUN
ftr-372	284	28	by	by	ADP
ftr-372	284	29	removing	remove	VERB
ftr-372	284	30	such	such	ADJ
ftr-372	284	31	tax	tax	NOUN
ftr-372	284	32	responses	response	NOUN
ftr-372	284	33	.	.	PUNCT
ftr-372	285	1	this	this	DET
ftr-372	285	2	approach	approach	NOUN
ftr-372	285	3	,	,	PUNCT
ftr-372	285	4	taken	take	VERB
ftr-372	285	5	by	by	ADP
ftr-372	285	6	a	a	DET
ftr-372	285	7	recent	recent	ADJ
ftr-372	285	8	study	study	NOUN
ftr-372	285	9	,	,	PUNCT
ftr-372	285	10	finds	find	VERB
ftr-372	285	11	that	that	SCONJ
ftr-372	285	12	tax	tax	NOUN
ftr-372	285	13	avoidance	avoidance	NOUN
ftr-372	285	14	activities	activity	NOUN
ftr-372	285	15	reduce	reduce	VERB
ftr-372	285	16	corporate	corporate	ADJ
ftr-372	285	17	income	income	NOUN
ftr-372	285	18	earned	earn	VERB
ftr-372	285	19	in	in	ADP
ftr-372	285	20	the	the	DET
ftr-372	285	21	united	united	PROPN
ftr-372	285	22	states	states	PROPN
ftr-372	285	23	by	by	ADP
ftr-372	285	24	over	over	ADP
ftr-372	285	25	$	$	SYM
ftr-372	285	26	180	180	NUM
ftr-372	285	27	billion	billion	NUM
ftr-372	285	28	in	in	ADP
ftr-372	285	29	2004	2004	NUM
ftr-372	285	30	,	,	PUNCT
ftr-372	285	31	resulting	result	VERB
ftr-372	285	32	in	in	ADP
ftr-372	285	33	corporate	corporate	ADJ
ftr-372	285	34	tax	tax	NOUN
ftr-372	285	35	revenues	revenue	NOUN
ftr-372	285	36	that	that	PRON
ftr-372	285	37	are	be	AUX
ftr-372	285	38	about	about	ADV
ftr-372	285	39	35	35	NUM
ftr-372	285	40	%	%	NOUN
ftr-372	285	41	lower	low	ADJ
ftr-372	285	42	.	.	PUNCT
ftr-372	286	1	since	since	SCONJ
ftr-372	286	2	our	our	PRON
ftr-372	286	3	proposed	propose	VERB
ftr-372	286	4	formulary	formulary	ADJ
ftr-372	286	5	profit	profit	NOUN
ftr-372	286	6	split	split	NOUN
ftr-372	286	7	approach	approach	NOUN
ftr-372	286	8	would	would	AUX
ftr-372	286	9	eliminate	eliminate	VERB
ftr-372	286	10	tax	tax	NOUN
ftr-372	286	11	avoidance	avoidance	NOUN
ftr-372	286	12	incentives	incentive	NOUN
ftr-372	286	13	,	,	PUNCT
ftr-372	286	14	514	514	NUM
ftr-372	286	15	florida	florida	PROPN
ftr-372	286	16	tax	tax	NOUN
ftr-372	286	17	review	review	NOUN
ftr-372	286	18	[	[	X
ftr-372	286	19	vol	vol	NOUN
ftr-372	286	20	.	.	PUNCT
ftr-372	286	21	9:5	9:5	NUM
ftr-372	286	22	one	one	PRON
ftr-372	286	23	would	would	AUX
ftr-372	286	24	expect	expect	VERB
ftr-372	286	25	it	it	PRON
ftr-372	286	26	to	to	PART
ftr-372	286	27	raise	raise	VERB
ftr-372	286	28	revenues	revenue	NOUN
ftr-372	286	29	by	by	ADP
ftr-372	286	30	a	a	DET
ftr-372	286	31	similar	similar	ADJ
ftr-372	286	32	order	order	NOUN
ftr-372	286	33	of	of	ADP
ftr-372	286	34	magnitude	magnitude	NOUN
ftr-372	286	35	(	(	PUNCT
ftr-372	286	36	although	although	SCONJ
ftr-372	286	37	our	our	PRON
ftr-372	286	38	proposal	proposal	NOUN
ftr-372	286	39	’s	’s	PART
ftr-372	286	40	departure	departure	NOUN
ftr-372	286	41	from	from	ADP
ftr-372	286	42	a	a	DET
ftr-372	286	43	pure	pure	ADJ
ftr-372	286	44	sales	sale	NOUN
ftr-372	286	45	-	-	PUNCT
ftr-372	286	46	based	base	VERB
ftr-372	286	47	apportionment	apportionment	NOUN
ftr-372	286	48	will	will	AUX
ftr-372	286	49	mean	mean	VERB
ftr-372	286	50	some	some	DET
ftr-372	286	51	differences	difference	NOUN
ftr-372	286	52	in	in	ADP
ftr-372	286	53	results	result	NOUN
ftr-372	286	54	)	)	PUNCT
ftr-372	286	55	.	.	PUNCT
ftr-372	287	1	a	a	DET
ftr-372	287	2	final	final	ADJ
ftr-372	287	3	approach	approach	NOUN
ftr-372	287	4	is	be	AUX
ftr-372	287	5	that	that	SCONJ
ftr-372	287	6	taken	take	VERB
ftr-372	287	7	by	by	ADP
ftr-372	287	8	shackelford	shackelford	PROPN
ftr-372	287	9	and	and	CCONJ
ftr-372	287	10	slemrod	slemrod	NOUN
ftr-372	287	11	(	(	PUNCT
ftr-372	287	12	1998	1998	NUM
ftr-372	287	13	)	)	PUNCT
ftr-372	287	14	;	;	PUNCT
ftr-372	287	15	they	they	PRON
ftr-372	287	16	use	use	VERB
ftr-372	287	17	accounting	accounting	NOUN
ftr-372	287	18	data	datum	NOUN
ftr-372	287	19	in	in	ADP
ftr-372	287	20	financial	financial	ADJ
ftr-372	287	21	reports	report	NOUN
ftr-372	287	22	for	for	ADP
ftr-372	287	23	46	46	NUM
ftr-372	287	24	u.s.-based	u.s.-based	ADJ
ftr-372	287	25	multinational	multinational	ADJ
ftr-372	287	26	corporations	corporation	NOUN
ftr-372	287	27	over	over	ADP
ftr-372	287	28	the	the	DET
ftr-372	287	29	period	period	NOUN
ftr-372	287	30	1989	1989	NUM
ftr-372	287	31	to	to	ADP
ftr-372	287	32	1993	1993	NUM
ftr-372	287	33	to	to	PART
ftr-372	287	34	estimate	estimate	VERB
ftr-372	287	35	changes	change	NOUN
ftr-372	287	36	in	in	ADP
ftr-372	287	37	revenue	revenue	NOUN
ftr-372	287	38	under	under	ADP
ftr-372	287	39	a	a	DET
ftr-372	287	40	three	three	NUM
ftr-372	287	41	-	-	PUNCT
ftr-372	287	42	factor	factor	NOUN
ftr-372	287	43	fa	fa	NOUN
ftr-372	287	44	system	system	NOUN
ftr-372	287	45	.	.	PUNCT
ftr-372	288	1	they	they	PRON
ftr-372	288	2	find	find	VERB
ftr-372	288	3	that	that	SCONJ
ftr-372	288	4	u.s	u.s	PROPN
ftr-372	288	5	.	.	PROPN
ftr-372	288	6	government	government	NOUN
ftr-372	288	7	revenues	revenue	NOUN
ftr-372	288	8	from	from	ADP
ftr-372	288	9	the	the	DET
ftr-372	288	10	corporate	corporate	ADJ
ftr-372	288	11	income	income	NOUN
ftr-372	288	12	tax	tax	NOUN
ftr-372	288	13	would	would	AUX
ftr-372	288	14	increase	increase	VERB
ftr-372	288	15	by	by	ADP
ftr-372	288	16	38	38	NUM
ftr-372	288	17	%	%	NOUN
ftr-372	288	18	.	.	PUNCT
ftr-372	289	1	this	this	DET
ftr-372	289	2	increase	increase	NOUN
ftr-372	289	3	is	be	AUX
ftr-372	289	4	not	not	PART
ftr-372	289	5	dependent	dependent	ADJ
ftr-372	289	6	on	on	ADP
ftr-372	289	7	any	any	DET
ftr-372	289	8	particular	particular	ADJ
ftr-372	289	9	factor	factor	NOUN
ftr-372	289	10	,	,	PUNCT
ftr-372	289	11	and	and	CCONJ
ftr-372	289	12	they	they	PRON
ftr-372	289	13	calculate	calculate	VERB
ftr-372	289	14	that	that	SCONJ
ftr-372	289	15	a	a	DET
ftr-372	289	16	single	single	ADJ
ftr-372	289	17	factor	factor	NOUN
ftr-372	289	18	sales	sale	NOUN
ftr-372	289	19	formula	formula	NOUN
ftr-372	289	20	would	would	AUX
ftr-372	289	21	increase	increase	VERB
ftr-372	289	22	revenues	revenue	NOUN
ftr-372	289	23	by	by	ADP
ftr-372	289	24	26	26	NUM
ftr-372	289	25	%	%	NOUN
ftr-372	289	26	.	.	PUNCT
ftr-372	290	1	given	give	VERB
ftr-372	290	2	the	the	DET
ftr-372	290	3	changes	change	NOUN
ftr-372	290	4	in	in	ADP
ftr-372	290	5	the	the	DET
ftr-372	290	6	international	international	ADJ
ftr-372	290	7	tax	tax	NOUN
ftr-372	290	8	environment	environment	NOUN
ftr-372	290	9	since	since	SCONJ
ftr-372	290	10	the	the	DET
ftr-372	290	11	time	time	NOUN
ftr-372	290	12	period	period	NOUN
ftr-372	290	13	of	of	ADP
ftr-372	290	14	their	their	PRON
ftr-372	290	15	data	datum	NOUN
ftr-372	290	16	,	,	PUNCT
ftr-372	290	17	and	and	CCONJ
ftr-372	290	18	in	in	ADP
ftr-372	290	19	particular	particular	ADJ
ftr-372	290	20	the	the	DET
ftr-372	290	21	increasing	increase	VERB
ftr-372	290	22	discrepancy	discrepancy	NOUN
ftr-372	290	23	between	between	ADP
ftr-372	290	24	the	the	DET
ftr-372	290	25	u.s	u.s	PROPN
ftr-372	290	26	.	.	PROPN
ftr-372	290	27	corporate	corporate	ADJ
ftr-372	290	28	tax	tax	NOUN
ftr-372	290	29	rate	rate	NOUN
ftr-372	290	30	and	and	CCONJ
ftr-372	290	31	those	those	PRON
ftr-372	290	32	of	of	ADP
ftr-372	290	33	other	other	ADJ
ftr-372	290	34	major	major	ADJ
ftr-372	290	35	countries	country	NOUN
ftr-372	290	36	,	,	PUNCT
ftr-372	290	37	these	these	DET
ftr-372	290	38	estimates	estimate	NOUN
ftr-372	290	39	likely	likely	ADV
ftr-372	290	40	understate	understate	VERB
ftr-372	290	41	the	the	DET
ftr-372	290	42	potential	potential	ADJ
ftr-372	290	43	u.s	u.s	PROPN
ftr-372	290	44	.	.	PROPN
ftr-372	290	45	revenue	revenue	NOUN
ftr-372	290	46	gain	gain	NOUN
ftr-372	290	47	from	from	ADP
ftr-372	290	48	a	a	DET
ftr-372	290	49	proposal	proposal	NOUN
ftr-372	290	50	such	such	ADJ
ftr-372	290	51	as	as	ADP
ftr-372	290	52	that	that	PRON
ftr-372	290	53	offered	offer	VERB
ftr-372	290	54	here	here	ADV
ftr-372	290	55	.	.	PUNCT
ftr-372	291	1	still	still	ADV
ftr-372	291	2	,	,	PUNCT
ftr-372	291	3	a	a	DET
ftr-372	291	4	recent	recent	ADJ
ftr-372	291	5	attempt	attempt	NOUN
ftr-372	291	6	to	to	PART
ftr-372	291	7	replicate	replicate	VERB
ftr-372	291	8	the	the	DET
ftr-372	291	9	results	result	NOUN
ftr-372	291	10	of	of	ADP
ftr-372	291	11	shackelford	shackelford	PROPN
ftr-372	291	12	and	and	CCONJ
ftr-372	291	13	slemrod	slemrod	NOUN
ftr-372	291	14	using	use	VERB
ftr-372	291	15	more	more	ADV
ftr-372	291	16	recent	recent	ADJ
ftr-372	291	17	data	datum	NOUN
ftr-372	291	18	found	find	VERB
ftr-372	291	19	a	a	DET
ftr-372	291	20	smaller	small	ADJ
ftr-372	291	21	revenue	revenue	NOUN
ftr-372	291	22	effect	effect	NOUN
ftr-372	291	23	;	;	PUNCT
ftr-372	291	24	this	this	DET
ftr-372	291	25	surprising	surprising	ADJ
ftr-372	291	26	finding	finding	NOUN
ftr-372	291	27	may	may	AUX
ftr-372	291	28	be	be	AUX
ftr-372	291	29	due	due	ADJ
ftr-372	291	30	to	to	ADP
ftr-372	291	31	increased	increase	VERB
ftr-372	291	32	discrepancies	discrepancy	NOUN
ftr-372	291	33	between	between	ADP
ftr-372	291	34	book	book	NOUN
ftr-372	291	35	and	and	CCONJ
ftr-372	291	36	tax	tax	NOUN
ftr-372	291	37	income	income	NOUN
ftr-372	291	38	in	in	ADP
ftr-372	291	39	recent	recent	ADJ
ftr-372	291	40	years	year	NOUN
ftr-372	291	41	;	;	PUNCT
ftr-372	291	42	see	see	VERB
ftr-372	291	43	appendix	appendix	VERB
ftr-372	291	44	a	a	PRON
ftr-372	291	45	for	for	ADP
ftr-372	291	46	more	more	ADJ
ftr-372	291	47	details	detail	NOUN
ftr-372	291	48	.	.	PUNCT
ftr-372	292	1	table	table	NOUN
ftr-372	292	2	1	1	NUM
ftr-372	292	3	shows	show	VERB
ftr-372	292	4	illustrative	illustrative	ADJ
ftr-372	292	5	statistics	statistic	NOUN
ftr-372	292	6	on	on	ADP
ftr-372	292	7	the	the	DET
ftr-372	292	8	operations	operation	NOUN
ftr-372	292	9	of	of	ADP
ftr-372	292	10	u.s	u.s	PROPN
ftr-372	292	11	.	.	PROPN
ftr-372	292	12	multinational	multinational	ADJ
ftr-372	292	13	affiliates	affiliate	NOUN
ftr-372	292	14	in	in	ADP
ftr-372	292	15	2005	2005	NUM
ftr-372	292	16	for	for	ADP
ftr-372	292	17	all	all	DET
ftr-372	292	18	countries	country	NOUN
ftr-372	292	19	where	where	SCONJ
ftr-372	292	20	the	the	DET
ftr-372	292	21	bureau	bureau	NOUN
ftr-372	292	22	of	of	ADP
ftr-372	292	23	economic	economic	ADJ
ftr-372	292	24	analysis	analysis	NOUN
ftr-372	292	25	reports	report	VERB
ftr-372	292	26	data	datum	NOUN
ftr-372	292	27	and	and	CCONJ
ftr-372	292	28	where	where	SCONJ
ftr-372	292	29	affiliate	affiliate	NOUN
ftr-372	292	30	operations	operation	NOUN
ftr-372	292	31	are	be	AUX
ftr-372	292	32	at	at	ADP
ftr-372	292	33	least	least	ADJ
ftr-372	292	34	one	one	NUM
ftr-372	292	35	-	-	PUNCT
ftr-372	292	36	half	half	NOUN
ftr-372	292	37	of	of	ADP
ftr-372	292	38	1	1	NUM
ftr-372	292	39	%	%	NOUN
ftr-372	292	40	of	of	ADP
ftr-372	292	41	world	world	NOUN
ftr-372	292	42	-	-	PUNCT
ftr-372	292	43	wide	wide	ADJ
ftr-372	292	44	totals	total	NOUN
ftr-372	292	45	in	in	ADP
ftr-372	292	46	either	either	CCONJ
ftr-372	292	47	sales	sale	NOUN
ftr-372	292	48	or	or	CCONJ
ftr-372	292	49	income	income	NOUN
ftr-372	292	50	.	.	PUNCT
ftr-372	293	1	column	column	NOUN
ftr-372	293	2	1	1	NUM
ftr-372	293	3	shows	show	VERB
ftr-372	293	4	the	the	DET
ftr-372	293	5	share	share	NOUN
ftr-372	293	6	of	of	ADP
ftr-372	293	7	worldwide	worldwide	ADJ
ftr-372	293	8	foreign	foreign	ADJ
ftr-372	293	9	affiliate	affiliate	NOUN
ftr-372	293	10	sales	sale	NOUN
ftr-372	293	11	that	that	PRON
ftr-372	293	12	occur	occur	VERB
ftr-372	293	13	in	in	ADP
ftr-372	293	14	each	each	DET
ftr-372	293	15	country	country	NOUN
ftr-372	293	16	,	,	PUNCT
ftr-372	293	17	column	column	NOUN
ftr-372	293	18	2	2	NUM
ftr-372	293	19	shows	show	VERB
ftr-372	293	20	the	the	DET
ftr-372	293	21	share	share	NOUN
ftr-372	293	22	of	of	ADP
ftr-372	293	23	worldwide	worldwide	ADJ
ftr-372	293	24	affiliate	affiliate	NOUN
ftr-372	293	25	net	net	ADJ
ftr-372	293	26	income	income	NOUN
ftr-372	293	27	earned	earn	VERB
ftr-372	293	28	in	in	ADP
ftr-372	293	29	each	each	DET
ftr-372	293	30	country	country	NOUN
ftr-372	293	31	,	,	PUNCT
ftr-372	293	32	column	column	NOUN
ftr-372	293	33	3	3	NUM
ftr-372	293	34	shows	show	VERB
ftr-372	293	35	the	the	DET
ftr-372	293	36	effective	effective	ADJ
ftr-372	293	37	tax	tax	NOUN
ftr-372	293	38	rate	rate	NOUN
ftr-372	293	39	,	,	PUNCT
ftr-372	293	40	and	and	CCONJ
ftr-372	293	41	column	column	NOUN
ftr-372	293	42	4	4	NUM
ftr-372	293	43	shows	show	VERB
ftr-372	293	44	the	the	DET
ftr-372	293	45	percentage	percentage	NOUN
ftr-372	293	46	by	by	ADP
ftr-372	293	47	which	which	PRON
ftr-372	293	48	the	the	DET
ftr-372	293	49	income	income	NOUN
ftr-372	293	50	share	share	NOUN
ftr-372	293	51	exceeds	exceed	VERB
ftr-372	293	52	or	or	CCONJ
ftr-372	293	53	falls	fall	VERB
ftr-372	293	54	short	short	ADV
ftr-372	293	55	of	of	ADP
ftr-372	293	56	the	the	DET
ftr-372	293	57	sales	sale	NOUN
ftr-372	293	58	share	share	NOUN
ftr-372	293	59	.	.	PUNCT
ftr-372	294	1	countries	country	NOUN
ftr-372	294	2	are	be	AUX
ftr-372	294	3	shown	show	VERB
ftr-372	294	4	in	in	ADP
ftr-372	294	5	descending	descend	VERB
ftr-372	294	6	order	order	NOUN
ftr-372	294	7	of	of	ADP
ftr-372	294	8	values	value	NOUN
ftr-372	294	9	for	for	ADP
ftr-372	294	10	column	column	NOUN
ftr-372	294	11	4	4	NUM
ftr-372	294	12	,	,	PUNCT
ftr-372	294	13	and	and	CCONJ
ftr-372	294	14	it	it	PRON
ftr-372	294	15	is	be	AUX
ftr-372	294	16	immediately	immediately	ADV
ftr-372	294	17	apparent	apparent	ADJ
ftr-372	294	18	that	that	SCONJ
ftr-372	294	19	those	those	DET
ftr-372	294	20	countries	country	NOUN
ftr-372	294	21	with	with	ADP
ftr-372	294	22	income	income	NOUN
ftr-372	294	23	shares	share	NOUN
ftr-372	294	24	that	that	PRON
ftr-372	294	25	vastly	vastly	ADV
ftr-372	294	26	exceed	exceed	VERB
ftr-372	294	27	their	their	PRON
ftr-372	294	28	sales	sale	NOUN
ftr-372	294	29	shares	share	NOUN
ftr-372	294	30	tend	tend	VERB
ftr-372	294	31	to	to	PART
ftr-372	294	32	be	be	AUX
ftr-372	294	33	very	very	ADV
ftr-372	294	34	low	low	ADJ
ftr-372	294	35	-	-	PUNCT
ftr-372	294	36	tax	tax	NOUN
ftr-372	294	37	countries	country	NOUN
ftr-372	294	38	,	,	PUNCT
ftr-372	294	39	and	and	CCONJ
ftr-372	294	40	those	those	PRON
ftr-372	294	41	with	with	ADP
ftr-372	294	42	sales	sale	NOUN
ftr-372	294	43	shares	share	NOUN
ftr-372	294	44	that	that	PRON
ftr-372	294	45	exceed	exceed	VERB
ftr-372	294	46	their	their	PRON
ftr-372	294	47	income	income	NOUN
ftr-372	294	48	shares	share	NOUN
ftr-372	294	49	are	be	AUX
ftr-372	294	50	typically	typically	ADV
ftr-372	294	51	high	high	ADJ
ftr-372	294	52	-	-	PUNCT
ftr-372	294	53	tax	tax	NOUN
ftr-372	294	54	countries	country	NOUN
ftr-372	294	55	.	.	PUNCT
ftr-372	295	1	thus	thus	ADV
ftr-372	295	2	,	,	PUNCT
ftr-372	295	3	it	it	PRON
ftr-372	295	4	appears	appear	VERB
ftr-372	295	5	quite	quite	ADV
ftr-372	295	6	likely	likely	ADJ
ftr-372	295	7	that	that	SCONJ
ftr-372	295	8	a	a	DET
ftr-372	295	9	sales	sale	NOUN
ftr-372	295	10	-	-	PUNCT
ftr-372	295	11	based	base	VERB
ftr-372	295	12	formula	formula	NOUN
ftr-372	295	13	apportionment	apportionment	NOUN
ftr-372	295	14	system	system	NOUN
ftr-372	295	15	would	would	AUX
ftr-372	295	16	increase	increase	VERB
ftr-372	295	17	revenues	revenue	NOUN
ftr-372	295	18	in	in	ADP
ftr-372	295	19	comparatively	comparatively	ADV
ftr-372	295	20	high	high	ADJ
ftr-372	295	21	-	-	PUNCT
ftr-372	295	22	tax	tax	NOUN
ftr-372	295	23	countries	country	NOUN
ftr-372	295	24	,	,	PUNCT
ftr-372	295	25	decreasing	decrease	VERB
ftr-372	295	26	them	they	PRON
ftr-372	295	27	in	in	ADP
ftr-372	295	28	low	low	ADJ
ftr-372	295	29	-	-	PUNCT
ftr-372	295	30	tax	tax	NOUN
ftr-372	295	31	countries	country	NOUN
ftr-372	295	32	.	.	PUNCT
ftr-372	296	1	as	as	ADP
ftr-372	296	2	one	one	NUM
ftr-372	296	3	plausible	plausible	ADJ
ftr-372	296	4	conjecture	conjecture	NOUN
ftr-372	296	5	,	,	PUNCT
ftr-372	296	6	if	if	SCONJ
ftr-372	296	7	revenues	revenue	NOUN
ftr-372	296	8	increase	increase	VERB
ftr-372	296	9	by	by	ADP
ftr-372	296	10	35	35	NUM
ftr-372	296	11	%	%	NOUN
ftr-372	296	12	with	with	ADP
ftr-372	296	13	formula	formula	NOUN
ftr-372	296	14	apportionment	apportionment	NOUN
ftr-372	296	15	,	,	PUNCT
ftr-372	296	16	one	one	PRON
ftr-372	296	17	can	can	AUX
ftr-372	296	18	also	also	ADV
ftr-372	296	19	calculate	calculate	VERB
ftr-372	296	20	the	the	DET
ftr-372	296	21	tax	tax	NOUN
ftr-372	296	22	rate	rate	NOUN
ftr-372	296	23	reduction	reduction	NOUN
ftr-372	296	24	that	that	PRON
ftr-372	296	25	would	would	AUX
ftr-372	296	26	be	be	AUX
ftr-372	296	27	possible	possible	ADJ
ftr-372	296	28	with	with	ADP
ftr-372	296	29	a	a	DET
ftr-372	296	30	revenue	revenue	NOUN
ftr-372	296	31	-	-	PUNCT
ftr-372	296	32	neutral	neutral	ADJ
ftr-372	296	33	implementation	implementation	NOUN
ftr-372	296	34	of	of	ADP
ftr-372	296	35	the	the	DET
ftr-372	296	36	proposal	proposal	NOUN
ftr-372	296	37	suggested	suggest	VERB
ftr-372	296	38	below	below	ADV
ftr-372	296	39	.	.	PUNCT
ftr-372	297	1	in	in	ADP
ftr-372	297	2	that	that	DET
ftr-372	297	3	case	case	NOUN
ftr-372	297	4	,	,	PUNCT
ftr-372	297	5	the	the	DET
ftr-372	297	6	implied	imply	VERB
ftr-372	297	7	new	new	ADJ
ftr-372	297	8	corporate	corporate	ADJ
ftr-372	297	9	tax	tax	NOUN
ftr-372	297	10	rate	rate	NOUN
ftr-372	297	11	would	would	AUX
ftr-372	297	12	be	be	AUX
ftr-372	297	13	26	26	NUM
ftr-372	297	14	%	%	NOUN
ftr-372	297	15	,	,	PUNCT
ftr-372	297	16	nine	nine	NUM
ftr-372	297	17	percentage	percentage	NOUN
ftr-372	297	18	points	point	NOUN
ftr-372	297	19	lower	low	ADJ
ftr-372	297	20	than	than	ADP
ftr-372	297	21	the	the	DET
ftr-372	297	22	current	current	ADJ
ftr-372	297	23	corporate	corporate	ADJ
ftr-372	297	24	tax	tax	NOUN
ftr-372	297	25	rate	rate	NOUN
ftr-372	297	26	of	of	ADP
ftr-372	297	27	35	35	NUM
ftr-372	297	28	%	%	NOUN
ftr-372	297	29	.	.	PUNCT
ftr-372	298	1	of	of	ADP
ftr-372	298	2	course	course	NOUN
ftr-372	298	3	,	,	PUNCT
ftr-372	298	4	one	one	PRON
ftr-372	298	5	could	could	AUX
ftr-372	298	6	also	also	ADV
ftr-372	298	7	pursue	pursue	VERB
ftr-372	298	8	an	an	DET
ftr-372	298	9	intermediate	intermediate	ADJ
ftr-372	298	10	policy	policy	NOUN
ftr-372	298	11	that	that	PRON
ftr-372	298	12	allowed	allow	VERB
ftr-372	298	13	a	a	DET
ftr-372	298	14	smaller	small	ADJ
ftr-372	298	15	rate	rate	NOUN
ftr-372	298	16	reduction	reduction	NOUN
ftr-372	298	17	and	and	CCONJ
ftr-372	298	18	also	also	ADV
ftr-372	298	19	increased	increase	VERB
ftr-372	298	20	revenues	revenue	NOUN
ftr-372	298	21	more	more	ADV
ftr-372	298	22	modestly	modestly	ADV
ftr-372	298	23	.	.	PUNCT
ftr-372	299	1	appendix	appendix	VERB
ftr-372	299	2	a	a	PRON
ftr-372	299	3	provides	provide	VERB
ftr-372	299	4	more	more	ADJ
ftr-372	299	5	background	background	NOUN
ftr-372	299	6	on	on	ADP
ftr-372	299	7	these	these	DET
ftr-372	299	8	calculations	calculation	NOUN
ftr-372	299	9	.	.	PUNCT
ftr-372	300	1	therefore	therefore	ADV
ftr-372	300	2	,	,	PUNCT
ftr-372	300	3	adoption	adoption	NOUN
ftr-372	300	4	of	of	ADP
ftr-372	300	5	fa	fa	PROPN
ftr-372	300	6	can	can	AUX
ftr-372	300	7	help	help	VERB
ftr-372	300	8	address	address	VERB
ftr-372	300	9	the	the	DET
ftr-372	300	10	four	four	NUM
ftr-372	300	11	flaws	flaw	NOUN
ftr-372	300	12	in	in	ADP
ftr-372	300	13	the	the	DET
ftr-372	300	14	current	current	ADJ
ftr-372	300	15	system	system	NOUN
ftr-372	300	16	of	of	ADP
ftr-372	300	17	u.s	u.s	PROPN
ftr-372	300	18	.	.	PROPN
ftr-372	300	19	taxation	taxation	NOUN
ftr-372	300	20	that	that	PRON
ftr-372	300	21	were	be	AUX
ftr-372	300	22	discussed	discuss	VERB
ftr-372	300	23	in	in	ADP
ftr-372	300	24	section	section	NOUN
ftr-372	300	25	ii	ii	PROPN
ftr-372	300	26	of	of	ADP
ftr-372	300	27	the	the	DET
ftr-372	300	28	paper	paper	NOUN
ftr-372	300	29	.	.	PUNCT
ftr-372	301	1	there	there	PRON
ftr-372	301	2	are	be	VERB
ftr-372	301	3	also	also	ADV
ftr-372	301	4	potential	potential	ADJ
ftr-372	301	5	gains	gain	NOUN
ftr-372	301	6	due	due	ADP
ftr-372	301	7	to	to	ADP
ftr-372	301	8	coordination	coordination	NOUN
ftr-372	301	9	with	with	ADP
ftr-372	301	10	other	other	ADJ
ftr-372	301	11	taxes	taxis	NOUN
ftr-372	301	12	as	as	ADV
ftr-372	301	13	well	well	ADV
ftr-372	301	14	as	as	ADP
ftr-372	301	15	2009	2009	NUM
ftr-372	301	16	]	]	PUNCT
ftr-372	301	17	allocating	allocate	VERB
ftr-372	301	18	business	business	NOUN
ftr-372	301	19	profits	profit	NOUN
ftr-372	301	20	for	for	ADP
ftr-372	301	21	tax	tax	NOUN
ftr-372	301	22	purposes	purpose	NOUN
ftr-372	301	23	515	515	NUM
ftr-372	301	24	coordination	coordination	NOUN
ftr-372	301	25	among	among	ADP
ftr-372	301	26	countries	country	NOUN
ftr-372	301	27	.	.	PUNCT
ftr-372	302	1	consider	consider	VERB
ftr-372	302	2	first	first	ADJ
ftr-372	302	3	coordination	coordination	NOUN
ftr-372	302	4	with	with	ADP
ftr-372	302	5	value	value	NOUN
ftr-372	302	6	added	add	VERB
ftr-372	302	7	taxes	taxis	NOUN
ftr-372	302	8	.	.	PUNCT
ftr-372	303	1	existing	exist	VERB
ftr-372	303	2	vats	vat	NOUN
ftr-372	303	3	around	around	ADP
ftr-372	303	4	the	the	DET
ftr-372	303	5	world	world	NOUN
ftr-372	303	6	depend	depend	VERB
ftr-372	303	7	on	on	ADP
ftr-372	303	8	defining	define	VERB
ftr-372	303	9	the	the	DET
ftr-372	303	10	destination	destination	NOUN
ftr-372	303	11	of	of	ADP
ftr-372	303	12	sales	sale	NOUN
ftr-372	303	13	of	of	ADP
ftr-372	303	14	goods	good	NOUN
ftr-372	303	15	and	and	CCONJ
ftr-372	303	16	services	service	NOUN
ftr-372	303	17	.	.	PUNCT
ftr-372	304	1	determining	determine	VERB
ftr-372	304	2	destination	destination	NOUN
ftr-372	304	3	for	for	ADP
ftr-372	304	4	goods	good	NOUN
ftr-372	304	5	is	be	AUX
ftr-372	304	6	relatively	relatively	ADV
ftr-372	304	7	easy	easy	ADJ
ftr-372	304	8	because	because	SCONJ
ftr-372	304	9	of	of	ADP
ftr-372	304	10	customs	custom	NOUN
ftr-372	304	11	enforcement	enforcement	NOUN
ftr-372	304	12	.	.	PUNCT
ftr-372	305	1	in	in	ADP
ftr-372	305	2	fact	fact	NOUN
ftr-372	305	3	,	,	PUNCT
ftr-372	305	4	many	many	ADJ
ftr-372	305	5	jurisdictions	jurisdiction	NOUN
ftr-372	305	6	use	use	VERB
ftr-372	305	7	harmonized	harmonized	ADJ
ftr-372	305	8	rules	rule	NOUN
ftr-372	305	9	for	for	ADP
ftr-372	305	10	customs	custom	NOUN
ftr-372	305	11	,	,	PUNCT
ftr-372	305	12	vat	vat	NOUN
ftr-372	305	13	and	and	CCONJ
ftr-372	305	14	income	income	NOUN
ftr-372	305	15	tax	tax	NOUN
ftr-372	305	16	collection	collection	NOUN
ftr-372	305	17	.	.	PUNCT
ftr-372	306	1	determining	determine	VERB
ftr-372	306	2	destination	destination	NOUN
ftr-372	306	3	for	for	ADP
ftr-372	306	4	services	service	NOUN
ftr-372	306	5	is	be	AUX
ftr-372	306	6	harder	hard	ADJ
ftr-372	306	7	,	,	PUNCT
ftr-372	306	8	but	but	CCONJ
ftr-372	306	9	countries	country	NOUN
ftr-372	306	10	have	have	AUX
ftr-372	306	11	developed	develop	VERB
ftr-372	306	12	significant	significant	ADJ
ftr-372	306	13	expertise	expertise	NOUN
ftr-372	306	14	in	in	ADP
ftr-372	306	15	it	it	PRON
ftr-372	306	16	under	under	ADP
ftr-372	306	17	vat.26	vat.26	NOUN
ftr-372	306	18	if	if	SCONJ
ftr-372	306	19	the	the	DET
ftr-372	306	20	united	united	PROPN
ftr-372	306	21	states	states	PROPN
ftr-372	306	22	adopts	adopt	VERB
ftr-372	306	23	a	a	DET
ftr-372	306	24	sales	sale	NOUN
ftr-372	306	25	-	-	PUNCT
ftr-372	306	26	based	base	VERB
ftr-372	306	27	apportionment	apportionment	ADJ
ftr-372	306	28	formula	formula	NOUN
ftr-372	306	29	,	,	PUNCT
ftr-372	306	30	it	it	PRON
ftr-372	306	31	can	can	AUX
ftr-372	306	32	learn	learn	VERB
ftr-372	306	33	from	from	ADP
ftr-372	306	34	this	this	DET
ftr-372	306	35	experience	experience	NOUN
ftr-372	306	36	even	even	ADV
ftr-372	306	37	without	without	ADP
ftr-372	306	38	adopting	adopt	VERB
ftr-372	306	39	its	its	PRON
ftr-372	306	40	own	own	ADJ
ftr-372	306	41	vat	vat	NOUN
ftr-372	306	42	.	.	PUNCT
ftr-372	307	1	if	if	SCONJ
ftr-372	307	2	the	the	DET
ftr-372	307	3	u.s	u.s	PROPN
ftr-372	307	4	.	.	PROPN
ftr-372	307	5	subsequently	subsequently	ADV
ftr-372	307	6	adopts	adopt	VERB
ftr-372	307	7	a	a	DET
ftr-372	307	8	vat	vat	NOUN
ftr-372	307	9	,	,	PUNCT
ftr-372	307	10	the	the	DET
ftr-372	307	11	rules	rule	NOUN
ftr-372	307	12	for	for	ADP
ftr-372	307	13	determining	determine	VERB
ftr-372	307	14	sales	sale	NOUN
ftr-372	307	15	destination	destination	NOUN
ftr-372	307	16	under	under	ADP
ftr-372	307	17	fa	fa	PROPN
ftr-372	307	18	can	can	AUX
ftr-372	307	19	be	be	AUX
ftr-372	307	20	coordinated	coordinate	VERB
ftr-372	307	21	with	with	ADP
ftr-372	307	22	the	the	DET
ftr-372	307	23	vat	vat	NOUN
ftr-372	307	24	rules	rule	NOUN
ftr-372	307	25	.	.	PUNCT
ftr-372	308	1	in	in	ADP
ftr-372	308	2	addition	addition	NOUN
ftr-372	308	3	,	,	PUNCT
ftr-372	308	4	existing	existing	ADJ
ftr-372	308	5	u.s	u.s	PROPN
ftr-372	308	6	.	.	PROPN
ftr-372	308	7	regulations	regulation	NOUN
ftr-372	308	8	already	already	ADV
ftr-372	308	9	define	define	VERB
ftr-372	308	10	destination	destination	NOUN
ftr-372	308	11	and	and	CCONJ
ftr-372	308	12	origin	origin	NOUN
ftr-372	308	13	of	of	ADP
ftr-372	308	14	goods	good	NOUN
ftr-372	308	15	for	for	ADP
ftr-372	308	16	purposes	purpose	NOUN
ftr-372	308	17	of	of	ADP
ftr-372	308	18	trade	trade	NOUN
ftr-372	308	19	regimes	regime	NOUN
ftr-372	308	20	,	,	PUNCT
ftr-372	308	21	tax	tax	NOUN
ftr-372	308	22	-	-	PUNCT
ftr-372	308	23	based	base	VERB
ftr-372	308	24	export	export	NOUN
ftr-372	308	25	subsidies	subsidy	NOUN
ftr-372	308	26	,	,	PUNCT
ftr-372	308	27	and	and	CCONJ
ftr-372	308	28	under	under	ADP
ftr-372	308	29	the	the	DET
ftr-372	308	30	base	base	NOUN
ftr-372	308	31	company	company	NOUN
ftr-372	308	32	rules	rule	NOUN
ftr-372	308	33	of	of	ADP
ftr-372	308	34	subpart	subpart	NOUN
ftr-372	308	35	f.	f.	PROPN
ftr-372	308	36	this	this	DET
ftr-372	308	37	proposal	proposal	NOUN
ftr-372	308	38	also	also	ADV
ftr-372	308	39	introduces	introduce	VERB
ftr-372	308	40	the	the	DET
ftr-372	308	41	possibility	possibility	NOUN
ftr-372	308	42	of	of	ADP
ftr-372	308	43	gains	gain	NOUN
ftr-372	308	44	from	from	ADP
ftr-372	308	45	coordination	coordination	NOUN
ftr-372	308	46	with	with	ADP
ftr-372	308	47	other	other	ADJ
ftr-372	308	48	countries	country	NOUN
ftr-372	308	49	.	.	PUNCT
ftr-372	309	1	the	the	DET
ftr-372	309	2	eu	eu	PROPN
ftr-372	309	3	commission	commission	PROPN
ftr-372	309	4	is	be	AUX
ftr-372	309	5	actively	actively	ADV
ftr-372	309	6	working	work	VERB
ftr-372	309	7	on	on	ADP
ftr-372	309	8	defining	define	VERB
ftr-372	309	9	a	a	DET
ftr-372	309	10	common	common	ADJ
ftr-372	309	11	tax	tax	NOUN
ftr-372	309	12	base	base	NOUN
ftr-372	309	13	and	and	CCONJ
ftr-372	309	14	apportioning	apportion	VERB
ftr-372	309	15	it	it	PRON
ftr-372	309	16	among	among	ADP
ftr-372	309	17	member	member	NOUN
ftr-372	309	18	states	state	NOUN
ftr-372	309	19	by	by	ADP
ftr-372	309	20	formula	formula	NOUN
ftr-372	309	21	.	.	PUNCT
ftr-372	310	1	we	we	PRON
ftr-372	310	2	can	can	AUX
ftr-372	310	3	learn	learn	VERB
ftr-372	310	4	from	from	ADP
ftr-372	310	5	this	this	DET
ftr-372	310	6	effort	effort	NOUN
ftr-372	310	7	(	(	PUNCT
ftr-372	310	8	which	which	PRON
ftr-372	310	9	itself	itself	PRON
ftr-372	310	10	learned	learn	VERB
ftr-372	310	11	from	from	ADP
ftr-372	310	12	the	the	DET
ftr-372	310	13	u.s	u.s	PROPN
ftr-372	310	14	.	.	PROPN
ftr-372	310	15	state	state	PROPN
ftr-372	310	16	and	and	CCONJ
ftr-372	310	17	canadian	canadian	ADJ
ftr-372	310	18	province	province	NOUN
ftr-372	310	19	experiences).27	experiences).27	PROPN
ftr-372	310	20	also	also	ADV
ftr-372	310	21	,	,	PUNCT
ftr-372	310	22	if	if	SCONJ
ftr-372	310	23	the	the	DET
ftr-372	310	24	united	united	PROPN
ftr-372	310	25	states	states	PROPN
ftr-372	310	26	and	and	CCONJ
ftr-372	310	27	the	the	DET
ftr-372	310	28	european	european	PROPN
ftr-372	310	29	union	union	PROPN
ftr-372	310	30	both	both	PRON
ftr-372	310	31	adopt	adopt	VERB
ftr-372	310	32	formulary	formulary	ADJ
ftr-372	310	33	approaches	approach	NOUN
ftr-372	310	34	,	,	PUNCT
ftr-372	310	35	there	there	PRON
ftr-372	310	36	is	be	VERB
ftr-372	310	37	obvious	obvious	ADJ
ftr-372	310	38	potential	potential	NOUN
ftr-372	310	39	for	for	ADP
ftr-372	310	40	coordinating	coordinate	VERB
ftr-372	310	41	their	their	PRON
ftr-372	310	42	efforts	effort	NOUN
ftr-372	310	43	through	through	ADP
ftr-372	310	44	the	the	DET
ftr-372	310	45	oecd	oecd	PROPN
ftr-372	310	46	.	.	PUNCT
ftr-372	311	1	it	it	PRON
ftr-372	311	2	may	may	AUX
ftr-372	311	3	in	in	ADP
ftr-372	311	4	fact	fact	NOUN
ftr-372	311	5	be	be	AUX
ftr-372	311	6	possible	possible	ADJ
ftr-372	311	7	,	,	PUNCT
ftr-372	311	8	given	give	VERB
ftr-372	311	9	current	current	ADJ
ftr-372	311	10	discussions	discussion	NOUN
ftr-372	311	11	of	of	ADP
ftr-372	311	12	fa	fa	PROPN
ftr-372	311	13	within	within	ADP
ftr-372	311	14	the	the	DET
ftr-372	311	15	eu	eu	PROPN
ftr-372	311	16	,	,	PUNCT
ftr-372	311	17	to	to	PART
ftr-372	311	18	reach	reach	VERB
ftr-372	311	19	agreement	agreement	NOUN
ftr-372	311	20	with	with	ADP
ftr-372	311	21	the	the	DET
ftr-372	311	22	eu	eu	PROPN
ftr-372	311	23	(	(	PUNCT
ftr-372	311	24	and	and	CCONJ
ftr-372	311	25	possibly	possibly	ADV
ftr-372	311	26	with	with	ADP
ftr-372	311	27	other	other	ADJ
ftr-372	311	28	oecd	oecd	PROPN
ftr-372	311	29	members	member	NOUN
ftr-372	311	30	)	)	PUNCT
ftr-372	311	31	on	on	ADP
ftr-372	311	32	the	the	DET
ftr-372	311	33	adoption	adoption	NOUN
ftr-372	311	34	of	of	ADP
ftr-372	311	35	a	a	DET
ftr-372	311	36	new	new	ADJ
ftr-372	311	37	system	system	NOUN
ftr-372	311	38	before	before	SCONJ
ftr-372	311	39	it	it	PRON
ftr-372	311	40	is	be	AUX
ftr-372	311	41	actually	actually	ADV
ftr-372	311	42	implemented	implement	VERB
ftr-372	311	43	.	.	PUNCT
ftr-372	312	1	still	still	ADV
ftr-372	312	2	,	,	PUNCT
ftr-372	312	3	while	while	SCONJ
ftr-372	312	4	an	an	DET
ftr-372	312	5	international	international	ADJ
ftr-372	312	6	agreement	agreement	NOUN
ftr-372	312	7	would	would	AUX
ftr-372	312	8	be	be	AUX
ftr-372	312	9	ideal	ideal	ADJ
ftr-372	312	10	,	,	PUNCT
ftr-372	312	11	we	we	PRON
ftr-372	312	12	do	do	AUX
ftr-372	312	13	not	not	PART
ftr-372	312	14	,	,	PUNCT
ftr-372	312	15	again	again	ADV
ftr-372	312	16	,	,	PUNCT
ftr-372	312	17	believe	believe	VERB
ftr-372	312	18	that	that	SCONJ
ftr-372	312	19	reaching	reach	VERB
ftr-372	312	20	such	such	DET
ftr-372	312	21	an	an	DET
ftr-372	312	22	agreement	agreement	NOUN
ftr-372	312	23	should	should	AUX
ftr-372	312	24	be	be	AUX
ftr-372	312	25	a	a	DET
ftr-372	312	26	necessary	necessary	ADJ
ftr-372	312	27	prerequisite	prerequisite	NOUN
ftr-372	312	28	to	to	ADP
ftr-372	312	29	the	the	DET
ftr-372	312	30	united	united	PROPN
ftr-372	312	31	states	states	PROPN
ftr-372	312	32	adopting	adopt	VERB
ftr-372	312	33	a	a	DET
ftr-372	312	34	formulary	formulary	NOUN
ftr-372	312	35	-	-	PUNCT
ftr-372	312	36	based	base	VERB
ftr-372	312	37	profit	profit	NOUN
ftr-372	312	38	split	split	VERB
ftr-372	312	39	unilaterally	unilaterally	ADV
ftr-372	312	40	.	.	PUNCT
ftr-372	313	1	many	many	ADJ
ftr-372	313	2	significant	significant	ADJ
ftr-372	313	3	advances	advance	NOUN
ftr-372	313	4	in	in	ADP
ftr-372	313	5	international	international	ADJ
ftr-372	313	6	taxation	taxation	NOUN
ftr-372	313	7	,	,	PUNCT
ftr-372	313	8	such	such	ADJ
ftr-372	313	9	as	as	ADP
ftr-372	313	10	the	the	DET
ftr-372	313	11	foreign	foreign	ADJ
ftr-372	313	12	tax	tax	NOUN
ftr-372	313	13	credit	credit	NOUN
ftr-372	313	14	and	and	CCONJ
ftr-372	313	15	cfc	cfc	PROPN
ftr-372	313	16	regimes	regime	NOUN
ftr-372	313	17	,	,	PUNCT
ftr-372	313	18	as	as	ADV
ftr-372	313	19	well	well	ADV
ftr-372	313	20	as	as	ADP
ftr-372	313	21	more	more	ADV
ftr-372	313	22	problematic	problematic	ADJ
ftr-372	313	23	developments	development	NOUN
ftr-372	313	24	such	such	ADJ
ftr-372	313	25	as	as	ADP
ftr-372	313	26	the	the	DET
ftr-372	313	27	current	current	ADJ
ftr-372	313	28	transfer	transfer	NOUN
ftr-372	313	29	pricing	pricing	NOUN
ftr-372	313	30	methods	method	NOUN
ftr-372	313	31	,	,	PUNCT
ftr-372	313	32	resulted	result	VERB
ftr-372	313	33	from	from	ADP
ftr-372	313	34	unilateral	unilateral	ADJ
ftr-372	313	35	action	action	NOUN
ftr-372	313	36	by	by	ADP
ftr-372	313	37	the	the	DET
ftr-372	313	38	united	united	PROPN
ftr-372	313	39	states	states	PROPN
ftr-372	313	40	,	,	PUNCT
ftr-372	313	41	which	which	PRON
ftr-372	313	42	was	be	AUX
ftr-372	313	43	followed	follow	VERB
ftr-372	313	44	by	by	ADP
ftr-372	313	45	most	most	ADJ
ftr-372	313	46	other	other	ADJ
ftr-372	313	47	jurisdictions	jurisdiction	NOUN
ftr-372	313	48	and	and	CCONJ
ftr-372	313	49	by	by	ADP
ftr-372	313	50	the	the	DET
ftr-372	313	51	oecd	oecd	PROPN
ftr-372	313	52	.	.	PUNCT
ftr-372	314	1	the	the	DET
ftr-372	314	2	distortions	distortion	NOUN
ftr-372	314	3	and	and	CCONJ
ftr-372	314	4	revenue	revenue	NOUN
ftr-372	314	5	losses	loss	NOUN
ftr-372	314	6	of	of	ADP
ftr-372	314	7	the	the	DET
ftr-372	314	8	current	current	ADJ
ftr-372	314	9	system	system	NOUN
ftr-372	314	10	are	be	AUX
ftr-372	314	11	too	too	ADV
ftr-372	314	12	serious	serious	ADJ
ftr-372	314	13	to	to	PART
ftr-372	314	14	permit	permit	VERB
ftr-372	314	15	delay	delay	NOUN
ftr-372	314	16	until	until	SCONJ
ftr-372	314	17	the	the	DET
ftr-372	314	18	perhaps	perhaps	ADV
ftr-372	314	19	-	-	PUNCT
ftr-372	314	20	impossible	impossible	ADJ
ftr-372	314	21	goal	goal	NOUN
ftr-372	314	22	of	of	ADP
ftr-372	314	23	international	international	ADJ
ftr-372	314	24	consensus	consensus	NOUN
ftr-372	314	25	can	can	AUX
ftr-372	314	26	be	be	AUX
ftr-372	314	27	achieved	achieve	VERB
ftr-372	314	28	.	.	PUNCT
ftr-372	315	1	26	26	NUM
ftr-372	315	2	.	.	PUNCT
ftr-372	316	1	oecd	oecd	PROPN
ftr-372	316	2	,	,	PUNCT
ftr-372	316	3	report	report	NOUN
ftr-372	316	4	:	:	PUNCT
ftr-372	316	5	the	the	DET
ftr-372	316	6	application	application	NOUN
ftr-372	316	7	of	of	ADP
ftr-372	316	8	consumption	consumption	NOUN
ftr-372	316	9	taxes	taxis	NOUN
ftr-372	316	10	to	to	ADP
ftr-372	316	11	the	the	DET
ftr-372	316	12	trade	trade	NOUN
ftr-372	316	13	in	in	ADP
ftr-372	316	14	international	international	ADJ
ftr-372	316	15	services	service	NOUN
ftr-372	316	16	and	and	CCONJ
ftr-372	316	17	intangibles	intangible	NOUN
ftr-372	316	18	,	,	PUNCT
ftr-372	316	19	ctpa	ctpa	NOUN
ftr-372	316	20	/	/	SYM
ftr-372	316	21	cfa	cfa	PROPN
ftr-372	316	22	(	(	PUNCT
ftr-372	316	23	oecd	oecd	PROPN
ftr-372	316	24	2004	2004	NUM
ftr-372	316	25	)	)	PUNCT
ftr-372	316	26	;	;	PUNCT
ftr-372	316	27	eu	eu	PROPN
ftr-372	316	28	vat	vat	NOUN
ftr-372	316	29	directive	directive	NOUN
ftr-372	316	30	2006/112	2006/112	PROPN
ftr-372	316	31	/	/	SYM
ftr-372	316	32	ec	ec	PROPN
ftr-372	316	33	(	(	PUNCT
ftr-372	316	34	eu	eu	PROPN
ftr-372	316	35	2006	2006	NUM
ftr-372	316	36	)	)	PUNCT
ftr-372	316	37	,	,	PUNCT
ftr-372	316	38	as	as	SCONJ
ftr-372	316	39	revised	revise	VERB
ftr-372	316	40	in	in	ADP
ftr-372	316	41	eu	eu	PROPN
ftr-372	316	42	2007	2007	NUM
ftr-372	316	43	;	;	PUNCT
ftr-372	316	44	oecd	oecd	PROPN
ftr-372	316	45	,	,	PUNCT
ftr-372	316	46	applying	apply	VERB
ftr-372	316	47	vat	vat	NOUN
ftr-372	316	48	/	/	SYM
ftr-372	316	49	gst	gst	NOUN
ftr-372	316	50	to	to	ADP
ftr-372	316	51	cross	cross	ADJ
ftr-372	316	52	-	-	ADJ
ftr-372	316	53	border	border	ADJ
ftr-372	316	54	trade	trade	NOUN
ftr-372	316	55	in	in	ADP
ftr-372	316	56	services	service	NOUN
ftr-372	316	57	and	and	CCONJ
ftr-372	316	58	intangibles	intangible	NOUN
ftr-372	316	59	,	,	PUNCT
ftr-372	316	60	emerging	emerge	VERB
ftr-372	316	61	concepts	concept	NOUN
ftr-372	316	62	for	for	ADP
ftr-372	316	63	defining	define	VERB
ftr-372	316	64	place	place	NOUN
ftr-372	316	65	of	of	ADP
ftr-372	316	66	taxation	taxation	NOUN
ftr-372	316	67	(	(	PUNCT
ftr-372	316	68	oecd	oecd	PROPN
ftr-372	316	69	2008	2008	NUM
ftr-372	316	70	)	)	PUNCT
ftr-372	316	71	.	.	PUNCT
ftr-372	317	1	27	27	NUM
ftr-372	317	2	.	.	PUNCT
ftr-372	318	1	see	see	VERB
ftr-372	318	2	joann	joann	PROPN
ftr-372	318	3	martens	martens	PROPN
ftr-372	318	4	weiner	weiner	NOUN
ftr-372	318	5	“	"	PUNCT
ftr-372	318	6	formulary	formulary	ADJ
ftr-372	318	7	appointionment	appointionment	NOUN
ftr-372	318	8	and	and	CCONJ
ftr-372	318	9	group	group	NOUN
ftr-372	318	10	taxation	taxation	NOUN
ftr-372	318	11	in	in	ADP
ftr-372	318	12	the	the	DET
ftr-372	318	13	european	european	PROPN
ftr-372	318	14	union	union	PROPN
ftr-372	318	15	:	:	PUNCT
ftr-372	318	16	insights	insight	NOUN
ftr-372	318	17	from	from	ADP
ftr-372	318	18	the	the	DET
ftr-372	318	19	united	united	PROPN
ftr-372	318	20	states	states	PROPN
ftr-372	318	21	and	and	CCONJ
ftr-372	318	22	canada	canada	PROPN
ftr-372	318	23	.	.	PUNCT
ftr-372	318	24	”	"	PUNCT
ftr-372	319	1	european	european	PROPN
ftr-372	319	2	commission	commission	PROPN
ftr-372	319	3	taxation	taxation	PROPN
ftr-372	319	4	working	working	NOUN
ftr-372	319	5	paper	paper	NOUN
ftr-372	319	6	no	no	DET
ftr-372	319	7	8	8	NUM
ftr-372	319	8	.	.	PUNCT
ftr-372	320	1	(	(	PUNCT
ftr-372	320	2	mar	mar	PROPN
ftr-372	320	3	.	.	PROPN
ftr-372	320	4	2005	2005	NUM
ftr-372	320	5	)	)	PUNCT
ftr-372	320	6	.	.	PUNCT
ftr-372	321	1	516	516	NUM
ftr-372	321	2	florida	florida	PROPN
ftr-372	321	3	tax	tax	NOUN
ftr-372	321	4	review	review	NOUN
ftr-372	321	5	[	[	X
ftr-372	321	6	vol	vol	NOUN
ftr-372	321	7	.	.	NOUN
ftr-372	321	8	9:5	9:5	NUM
ftr-372	321	9	iv	iv	NOUN
ftr-372	321	10	.	.	PUNCT
ftr-372	322	1	addressing	address	VERB
ftr-372	322	2	the	the	DET
ftr-372	322	3	downsides	downside	NOUN
ftr-372	322	4	of	of	ADP
ftr-372	322	5	formulary	formulary	ADJ
ftr-372	322	6	apportionment	apportionment	NOUN
ftr-372	322	7	:	:	PUNCT
ftr-372	322	8	a	a	DET
ftr-372	322	9	practical	practical	ADJ
ftr-372	322	10	statutory	statutory	ADJ
ftr-372	322	11	approach	approach	NOUN
ftr-372	322	12	this	this	DET
ftr-372	322	13	section	section	NOUN
ftr-372	322	14	of	of	ADP
ftr-372	322	15	the	the	DET
ftr-372	322	16	paper	paper	NOUN
ftr-372	322	17	will	will	AUX
ftr-372	322	18	consider	consider	VERB
ftr-372	322	19	the	the	DET
ftr-372	322	20	concerns	concern	NOUN
ftr-372	322	21	that	that	PRON
ftr-372	322	22	typically	typically	ADV
ftr-372	322	23	are	be	AUX
ftr-372	322	24	raised	raise	VERB
ftr-372	322	25	with	with	ADP
ftr-372	322	26	respect	respect	NOUN
ftr-372	322	27	to	to	ADP
ftr-372	322	28	adoption	adoption	NOUN
ftr-372	322	29	of	of	ADP
ftr-372	322	30	a	a	DET
ftr-372	322	31	more	more	ADV
ftr-372	322	32	formulary	formulary	ADJ
ftr-372	322	33	apportionment	apportionment	NOUN
ftr-372	322	34	system	system	NOUN
ftr-372	322	35	,	,	PUNCT
ftr-372	322	36	and	and	CCONJ
ftr-372	322	37	will	will	AUX
ftr-372	322	38	describe	describe	VERB
ftr-372	322	39	how	how	SCONJ
ftr-372	322	40	the	the	DET
ftr-372	322	41	statutory	statutory	ADJ
ftr-372	322	42	language	language	NOUN
ftr-372	322	43	that	that	PRON
ftr-372	322	44	is	be	AUX
ftr-372	322	45	proposed	propose	VERB
ftr-372	322	46	here	here	ADV
ftr-372	322	47	would	would	AUX
ftr-372	322	48	address	address	VERB
ftr-372	322	49	those	those	DET
ftr-372	322	50	concerns	concern	NOUN
ftr-372	322	51	.	.	PUNCT
ftr-372	323	1	the	the	DET
ftr-372	323	2	concerns	concern	NOUN
ftr-372	323	3	fit	fit	VERB
ftr-372	323	4	into	into	ADP
ftr-372	323	5	four	four	NUM
ftr-372	323	6	broad	broad	ADJ
ftr-372	323	7	categories	category	NOUN
ftr-372	323	8	.	.	PUNCT
ftr-372	324	1	first	first	ADV
ftr-372	324	2	,	,	PUNCT
ftr-372	324	3	some	some	DET
ftr-372	324	4	critics	critic	NOUN
ftr-372	324	5	argue	argue	VERB
ftr-372	324	6	that	that	SCONJ
ftr-372	324	7	fa	fa	PROPN
ftr-372	324	8	is	be	AUX
ftr-372	324	9	inherently	inherently	ADV
ftr-372	324	10	arbitrary	arbitrary	ADJ
ftr-372	324	11	.	.	PUNCT
ftr-372	325	1	second	second	ADJ
ftr-372	325	2	,	,	PUNCT
ftr-372	325	3	there	there	PRON
ftr-372	325	4	are	be	VERB
ftr-372	325	5	implementation	implementation	NOUN
ftr-372	325	6	issues	issue	NOUN
ftr-372	325	7	associated	associate	VERB
ftr-372	325	8	with	with	ADP
ftr-372	325	9	the	the	DET
ftr-372	325	10	definition	definition	NOUN
ftr-372	325	11	of	of	ADP
ftr-372	325	12	activities	activity	NOUN
ftr-372	325	13	and	and	CCONJ
ftr-372	325	14	the	the	DET
ftr-372	325	15	determination	determination	NOUN
ftr-372	325	16	of	of	ADP
ftr-372	325	17	the	the	DET
ftr-372	325	18	location	location	NOUN
ftr-372	325	19	of	of	ADP
ftr-372	325	20	sales	sale	NOUN
ftr-372	325	21	.	.	PUNCT
ftr-372	326	1	third	third	ADV
ftr-372	326	2	,	,	PUNCT
ftr-372	326	3	there	there	PRON
ftr-372	326	4	are	be	VERB
ftr-372	326	5	problems	problem	NOUN
ftr-372	326	6	associated	associate	VERB
ftr-372	326	7	with	with	ADP
ftr-372	326	8	interactions	interaction	NOUN
ftr-372	326	9	between	between	ADP
ftr-372	326	10	countries	country	NOUN
ftr-372	326	11	with	with	ADP
ftr-372	326	12	incongruent	incongruent	ADJ
ftr-372	326	13	corporate	corporate	ADJ
ftr-372	326	14	tax	tax	NOUN
ftr-372	326	15	systems	system	NOUN
ftr-372	326	16	.	.	PUNCT
ftr-372	327	1	there	there	PRON
ftr-372	327	2	is	be	VERB
ftr-372	327	3	a	a	DET
ftr-372	327	4	potential	potential	NOUN
ftr-372	327	5	for	for	ADP
ftr-372	327	6	zero	zero	NUM
ftr-372	327	7	or	or	CCONJ
ftr-372	327	8	double	double	ADJ
ftr-372	327	9	taxation	taxation	NOUN
ftr-372	327	10	.	.	PUNCT
ftr-372	328	1	accounting	accounting	NOUN
ftr-372	328	2	standards	standard	NOUN
ftr-372	328	3	across	across	ADP
ftr-372	328	4	countries	country	NOUN
ftr-372	328	5	are	be	AUX
ftr-372	328	6	not	not	PART
ftr-372	328	7	uniform	uniform	ADJ
ftr-372	328	8	,	,	PUNCT
ftr-372	328	9	and	and	CCONJ
ftr-372	328	10	tax	tax	NOUN
ftr-372	328	11	treaties	treaty	NOUN
ftr-372	328	12	may	may	AUX
ftr-372	328	13	need	need	VERB
ftr-372	328	14	modification	modification	NOUN
ftr-372	328	15	.	.	PUNCT
ftr-372	329	1	finally	finally	ADV
ftr-372	329	2	,	,	PUNCT
ftr-372	329	3	the	the	DET
ftr-372	329	4	proposed	propose	VERB
ftr-372	329	5	system	system	NOUN
ftr-372	329	6	is	be	AUX
ftr-372	329	7	likely	likely	ADJ
ftr-372	329	8	to	to	PART
ftr-372	329	9	affect	affect	VERB
ftr-372	329	10	some	some	DET
ftr-372	329	11	stakeholders	stakeholder	NOUN
ftr-372	329	12	adversely	adversely	ADV
ftr-372	329	13	,	,	PUNCT
ftr-372	329	14	as	as	SCONJ
ftr-372	329	15	some	some	DET
ftr-372	329	16	domestic	domestic	ADJ
ftr-372	329	17	industries	industry	NOUN
ftr-372	329	18	and	and	CCONJ
ftr-372	329	19	firms	firm	NOUN
ftr-372	329	20	will	will	AUX
ftr-372	329	21	find	find	VERB
ftr-372	329	22	that	that	SCONJ
ftr-372	329	23	their	their	PRON
ftr-372	329	24	tax	tax	NOUN
ftr-372	329	25	obligations	obligation	NOUN
ftr-372	329	26	will	will	AUX
ftr-372	329	27	increase	increase	VERB
ftr-372	329	28	under	under	ADP
ftr-372	329	29	the	the	DET
ftr-372	329	30	new	new	ADJ
ftr-372	329	31	system	system	NOUN
ftr-372	329	32	.	.	PUNCT
ftr-372	330	1	a.	a.	NOUN
ftr-372	330	2	is	be	AUX
ftr-372	330	3	formulary	formulary	ADJ
ftr-372	330	4	apportionment	apportionment	NOUN
ftr-372	330	5	arbitrary	arbitrary	ADJ
ftr-372	330	6	?	?	PUNCT
ftr-372	331	1	some	some	PRON
ftr-372	331	2	would	would	AUX
ftr-372	331	3	consider	consider	VERB
ftr-372	331	4	basing	base	VERB
ftr-372	331	5	the	the	DET
ftr-372	331	6	corporate	corporate	ADJ
ftr-372	331	7	income	income	NOUN
ftr-372	331	8	tax	tax	NOUN
ftr-372	331	9	liability	liability	NOUN
ftr-372	331	10	largely	largely	ADV
ftr-372	331	11	on	on	ADP
ftr-372	331	12	a	a	DET
ftr-372	331	13	routine	routine	ADJ
ftr-372	331	14	return	return	NOUN
ftr-372	331	15	to	to	ADP
ftr-372	331	16	expenses	expense	NOUN
ftr-372	331	17	and	and	CCONJ
ftr-372	331	18	the	the	DET
ftr-372	331	19	extent	extent	NOUN
ftr-372	331	20	of	of	ADP
ftr-372	331	21	sales	sale	NOUN
ftr-372	331	22	in	in	ADP
ftr-372	331	23	a	a	DET
ftr-372	331	24	particular	particular	ADJ
ftr-372	331	25	country	country	NOUN
ftr-372	331	26	to	to	PART
ftr-372	331	27	be	be	AUX
ftr-372	331	28	arbitrary	arbitrary	ADJ
ftr-372	331	29	.	.	PUNCT
ftr-372	332	1	still	still	ADV
ftr-372	332	2	,	,	PUNCT
ftr-372	332	3	it	it	PRON
ftr-372	332	4	is	be	AUX
ftr-372	332	5	not	not	PART
ftr-372	332	6	clear	clear	ADJ
ftr-372	332	7	that	that	SCONJ
ftr-372	332	8	the	the	DET
ftr-372	332	9	current	current	PROPN
ftr-372	332	10	sa	sa	PROPN
ftr-372	332	11	regime	regime	NOUN
ftr-372	332	12	is	be	AUX
ftr-372	332	13	less	less	ADV
ftr-372	332	14	arbitrary	arbitrary	ADJ
ftr-372	332	15	given	give	VERB
ftr-372	332	16	the	the	DET
ftr-372	332	17	incentive	incentive	NOUN
ftr-372	332	18	to	to	PART
ftr-372	332	19	shift	shift	VERB
ftr-372	332	20	profits	profit	NOUN
ftr-372	332	21	to	to	ADP
ftr-372	332	22	low	low	ADJ
ftr-372	332	23	-	-	PUNCT
ftr-372	332	24	tax	tax	NOUN
ftr-372	332	25	jurisdictions	jurisdiction	NOUN
ftr-372	332	26	.	.	PUNCT
ftr-372	333	1	under	under	ADP
ftr-372	333	2	the	the	DET
ftr-372	333	3	current	current	ADJ
ftr-372	333	4	regime	regime	NOUN
ftr-372	333	5	,	,	PUNCT
ftr-372	333	6	it	it	PRON
ftr-372	333	7	is	be	AUX
ftr-372	333	8	quite	quite	ADV
ftr-372	333	9	possible	possible	ADJ
ftr-372	333	10	that	that	SCONJ
ftr-372	333	11	a	a	DET
ftr-372	333	12	mne	mne	NOUN
ftr-372	333	13	will	will	AUX
ftr-372	333	14	not	not	PART
ftr-372	333	15	pay	pay	VERB
ftr-372	333	16	taxes	taxis	NOUN
ftr-372	333	17	either	either	CCONJ
ftr-372	333	18	in	in	ADP
ftr-372	333	19	the	the	DET
ftr-372	333	20	location	location	NOUN
ftr-372	333	21	of	of	ADP
ftr-372	333	22	production	production	NOUN
ftr-372	333	23	(	(	PUNCT
ftr-372	333	24	because	because	SCONJ
ftr-372	333	25	of	of	ADP
ftr-372	333	26	tax	tax	NOUN
ftr-372	333	27	competition	competition	NOUN
ftr-372	333	28	and	and	CCONJ
ftr-372	333	29	production	production	NOUN
ftr-372	333	30	tax	tax	NOUN
ftr-372	333	31	havens	haven	NOUN
ftr-372	333	32	)	)	PUNCT
ftr-372	333	33	or	or	CCONJ
ftr-372	333	34	in	in	ADP
ftr-372	333	35	the	the	DET
ftr-372	333	36	location	location	NOUN
ftr-372	333	37	of	of	ADP
ftr-372	333	38	distribution	distribution	NOUN
ftr-372	333	39	(	(	PUNCT
ftr-372	333	40	because	because	SCONJ
ftr-372	333	41	it	it	PRON
ftr-372	333	42	can	can	AUX
ftr-372	333	43	avoid	avoid	VERB
ftr-372	333	44	having	have	VERB
ftr-372	333	45	a	a	DET
ftr-372	333	46	permanent	permanent	ADJ
ftr-372	333	47	establishment	establishment	NOUN
ftr-372	333	48	or	or	CCONJ
ftr-372	333	49	minimize	minimize	VERB
ftr-372	333	50	the	the	DET
ftr-372	333	51	profits	profit	NOUN
ftr-372	333	52	attributable	attributable	ADJ
ftr-372	333	53	to	to	ADP
ftr-372	333	54	the	the	DET
ftr-372	333	55	distribution	distribution	NOUN
ftr-372	333	56	function	function	NOUN
ftr-372	333	57	)	)	PUNCT
ftr-372	333	58	,	,	PUNCT
ftr-372	333	59	while	while	SCONJ
ftr-372	333	60	any	any	DET
ftr-372	333	61	tax	tax	NOUN
ftr-372	333	62	due	due	ADP
ftr-372	333	63	to	to	ADP
ftr-372	333	64	its	its	PRON
ftr-372	333	65	residence	residence	NOUN
ftr-372	333	66	jurisdiction	jurisdiction	NOUN
ftr-372	333	67	is	be	AUX
ftr-372	333	68	subject	subject	ADJ
ftr-372	333	69	to	to	ADP
ftr-372	333	70	deferral	deferral	ADJ
ftr-372	333	71	or	or	CCONJ
ftr-372	333	72	exemption	exemption	NOUN
ftr-372	333	73	.	.	PUNCT
ftr-372	334	1	such	such	DET
ftr-372	334	2	a	a	DET
ftr-372	334	3	result	result	NOUN
ftr-372	334	4	is	be	AUX
ftr-372	334	5	more	more	ADV
ftr-372	334	6	arbitrary	arbitrary	ADJ
ftr-372	334	7	than	than	ADP
ftr-372	334	8	consistently	consistently	ADV
ftr-372	334	9	assigning	assign	VERB
ftr-372	334	10	profits	profit	NOUN
ftr-372	334	11	to	to	ADP
ftr-372	334	12	the	the	DET
ftr-372	334	13	market	market	NOUN
ftr-372	334	14	jurisdiction	jurisdiction	NOUN
ftr-372	334	15	,	,	PUNCT
ftr-372	334	16	especially	especially	ADV
ftr-372	334	17	if	if	SCONJ
ftr-372	334	18	most	most	ADJ
ftr-372	334	19	countries	country	NOUN
ftr-372	334	20	adopt	adopt	VERB
ftr-372	334	21	similar	similar	ADJ
ftr-372	334	22	formulas	formula	NOUN
ftr-372	334	23	.	.	PUNCT
ftr-372	335	1	it	it	PRON
ftr-372	335	2	is	be	AUX
ftr-372	335	3	true	true	ADJ
ftr-372	335	4	that	that	SCONJ
ftr-372	335	5	any	any	DET
ftr-372	335	6	formula	formula	NOUN
ftr-372	335	7	can	can	AUX
ftr-372	335	8	produce	produce	VERB
ftr-372	335	9	arbitrary	arbitrary	ADJ
ftr-372	335	10	results	result	NOUN
ftr-372	335	11	in	in	ADP
ftr-372	335	12	a	a	DET
ftr-372	335	13	given	give	VERB
ftr-372	335	14	industry	industry	NOUN
ftr-372	335	15	.	.	PUNCT
ftr-372	336	1	for	for	ADP
ftr-372	336	2	example	example	NOUN
ftr-372	336	3	,	,	PUNCT
ftr-372	336	4	the	the	DET
ftr-372	336	5	oil	oil	NOUN
ftr-372	336	6	industry	industry	NOUN
ftr-372	336	7	has	have	AUX
ftr-372	336	8	long	long	ADV
ftr-372	336	9	argued	argue	VERB
ftr-372	336	10	that	that	SCONJ
ftr-372	336	11	it	it	PRON
ftr-372	336	12	is	be	AUX
ftr-372	336	13	unfair	unfair	ADJ
ftr-372	336	14	to	to	PART
ftr-372	336	15	tax	tax	VERB
ftr-372	336	16	it	it	PRON
ftr-372	336	17	based	base	VERB
ftr-372	336	18	on	on	ADP
ftr-372	336	19	payroll	payroll	NOUN
ftr-372	336	20	,	,	PUNCT
ftr-372	336	21	assets	asset	NOUN
ftr-372	336	22	or	or	CCONJ
ftr-372	336	23	sales	sale	NOUN
ftr-372	336	24	because	because	SCONJ
ftr-372	336	25	most	most	ADJ
ftr-372	336	26	of	of	ADP
ftr-372	336	27	its	its	PRON
ftr-372	336	28	profits	profit	NOUN
ftr-372	336	29	result	result	VERB
ftr-372	336	30	from	from	ADP
ftr-372	336	31	the	the	DET
ftr-372	336	32	oil	oil	NOUN
ftr-372	336	33	reserves	reserve	NOUN
ftr-372	336	34	themselves	themselves	PRON
ftr-372	336	35	,	,	PUNCT
ftr-372	336	36	which	which	PRON
ftr-372	336	37	are	be	AUX
ftr-372	336	38	not	not	PART
ftr-372	336	39	reflected	reflect	VERB
ftr-372	336	40	in	in	ADP
ftr-372	336	41	the	the	DET
ftr-372	336	42	formula	formula	NOUN
ftr-372	336	43	(	(	PUNCT
ftr-372	336	44	since	since	SCONJ
ftr-372	336	45	they	they	PRON
ftr-372	336	46	are	be	AUX
ftr-372	336	47	typically	typically	ADV
ftr-372	336	48	not	not	PART
ftr-372	336	49	assets	asset	NOUN
ftr-372	336	50	of	of	ADP
ftr-372	336	51	the	the	DET
ftr-372	336	52	company	company	NOUN
ftr-372	336	53	for	for	ADP
ftr-372	336	54	any	any	DET
ftr-372	336	55	length	length	NOUN
ftr-372	336	56	of	of	ADP
ftr-372	336	57	time	time	NOUN
ftr-372	336	58	)	)	PUNCT
ftr-372	336	59	.	.	PUNCT
ftr-372	337	1	however	however	ADV
ftr-372	337	2	,	,	PUNCT
ftr-372	337	3	while	while	SCONJ
ftr-372	337	4	some	some	DET
ftr-372	337	5	industries	industry	NOUN
ftr-372	337	6	will	will	AUX
ftr-372	337	7	lose	lose	VERB
ftr-372	337	8	under	under	ADP
ftr-372	337	9	the	the	DET
ftr-372	337	10	proposed	propose	VERB
ftr-372	337	11	formula	formula	NOUN
ftr-372	337	12	,	,	PUNCT
ftr-372	337	13	others	other	NOUN
ftr-372	337	14	(	(	PUNCT
ftr-372	337	15	such	such	ADJ
ftr-372	337	16	as	as	ADP
ftr-372	337	17	major	major	ADJ
ftr-372	337	18	u.s	u.s	PROPN
ftr-372	337	19	.	.	PROPN
ftr-372	337	20	exporters	exporter	NOUN
ftr-372	337	21	)	)	PUNCT
ftr-372	337	22	will	will	AUX
ftr-372	337	23	win	win	VERB
ftr-372	337	24	,	,	PUNCT
ftr-372	337	25	and	and	CCONJ
ftr-372	337	26	most	most	ADJ
ftr-372	337	27	taxpayers	taxpayer	NOUN
ftr-372	337	28	would	would	AUX
ftr-372	337	29	gain	gain	VERB
ftr-372	337	30	from	from	ADP
ftr-372	337	31	the	the	DET
ftr-372	337	32	increased	increase	VERB
ftr-372	337	33	simplicity	simplicity	NOUN
ftr-372	337	34	and	and	CCONJ
ftr-372	337	35	transparency	transparency	NOUN
ftr-372	337	36	of	of	ADP
ftr-372	337	37	the	the	DET
ftr-372	337	38	fa	fa	PROPN
ftr-372	337	39	regime	regime	NOUN
ftr-372	337	40	.	.	PUNCT
ftr-372	338	1	if	if	SCONJ
ftr-372	338	2	companies	company	NOUN
ftr-372	338	3	are	be	AUX
ftr-372	338	4	willing	willing	ADJ
ftr-372	338	5	to	to	PART
ftr-372	338	6	pay	pay	VERB
ftr-372	338	7	one	one	NUM
ftr-372	338	8	level	level	NOUN
ftr-372	338	9	of	of	ADP
ftr-372	338	10	tax	tax	NOUN
ftr-372	338	11	and	and	CCONJ
ftr-372	338	12	are	be	AUX
ftr-372	338	13	only	only	ADV
ftr-372	338	14	concerned	concerned	ADJ
ftr-372	338	15	about	about	ADP
ftr-372	338	16	double	double	ADJ
ftr-372	338	17	taxation	taxation	NOUN
ftr-372	338	18	,	,	PUNCT
ftr-372	338	19	they	they	PRON
ftr-372	338	20	2009	2009	NUM
ftr-372	338	21	]	]	PUNCT
ftr-372	338	22	allocating	allocate	VERB
ftr-372	338	23	business	business	NOUN
ftr-372	338	24	profits	profit	NOUN
ftr-372	338	25	for	for	ADP
ftr-372	338	26	tax	tax	NOUN
ftr-372	338	27	purposes	purpose	NOUN
ftr-372	338	28	517	517	NUM
ftr-372	338	29	should	should	AUX
ftr-372	338	30	be	be	AUX
ftr-372	338	31	willing	willing	ADJ
ftr-372	338	32	to	to	PART
ftr-372	338	33	accept	accept	VERB
ftr-372	338	34	the	the	DET
ftr-372	338	35	fa	fa	PROPN
ftr-372	338	36	option	option	NOUN
ftr-372	338	37	,	,	PUNCT
ftr-372	338	38	which	which	PRON
ftr-372	338	39	prevents	prevent	VERB
ftr-372	338	40	double	double	ADJ
ftr-372	338	41	taxation	taxation	NOUN
ftr-372	338	42	but	but	CCONJ
ftr-372	338	43	also	also	ADV
ftr-372	338	44	double	double	ADJ
ftr-372	338	45	non	non	ADJ
ftr-372	338	46	-	-	ADJ
ftr-372	338	47	taxation.28	taxation.28	ADJ
ftr-372	338	48	b.	b.	NOUN
ftr-372	338	49	implementation	implementation	NOUN
ftr-372	338	50	1	1	NUM
ftr-372	338	51	.	.	PUNCT
ftr-372	338	52	statutory	statutory	ADJ
ftr-372	338	53	proposal	proposal	NOUN
ftr-372	338	54	the	the	DET
ftr-372	338	55	statute	statute	NOUN
ftr-372	338	56	below	below	ADV
ftr-372	338	57	(	(	PUNCT
ftr-372	338	58	appendix	appendix	VERB
ftr-372	338	59	c	c	NOUN
ftr-372	338	60	)	)	PUNCT
ftr-372	338	61	is	be	AUX
ftr-372	338	62	modeled	model	VERB
ftr-372	338	63	closely	closely	ADV
ftr-372	338	64	on	on	ADP
ftr-372	338	65	the	the	DET
ftr-372	338	66	residual	residual	ADJ
ftr-372	338	67	profit	profit	NOUN
ftr-372	338	68	split	split	NOUN
ftr-372	338	69	method	method	NOUN
ftr-372	338	70	of	of	ADP
ftr-372	338	71	the	the	DET
ftr-372	338	72	current	current	ADJ
ftr-372	338	73	u.s	u.s	PROPN
ftr-372	338	74	.	.	PROPN
ftr-372	338	75	transfer	transfer	NOUN
ftr-372	338	76	pricing	pricing	NOUN
ftr-372	338	77	regulations	regulation	NOUN
ftr-372	338	78	and	and	CCONJ
ftr-372	338	79	the	the	DET
ftr-372	338	80	oecd	oecd	PROPN
ftr-372	338	81	guidelines	guideline	NOUN
ftr-372	338	82	.	.	PUNCT
ftr-372	339	1	it	it	PRON
ftr-372	339	2	has	have	VERB
ftr-372	339	3	obvious	obvious	ADJ
ftr-372	339	4	“	"	PUNCT
ftr-372	339	5	formulary	formulary	ADJ
ftr-372	339	6	”	"	PUNCT
ftr-372	339	7	elements	element	NOUN
ftr-372	339	8	,	,	PUNCT
ftr-372	339	9	but	but	CCONJ
ftr-372	339	10	it	it	PRON
ftr-372	339	11	avoids	avoid	VERB
ftr-372	339	12	the	the	DET
ftr-372	339	13	problem	problem	NOUN
ftr-372	339	14	of	of	ADP
ftr-372	339	15	distorting	distort	VERB
ftr-372	339	16	international	international	ADJ
ftr-372	339	17	investment	investment	NOUN
ftr-372	339	18	patterns	pattern	NOUN
ftr-372	339	19	by	by	ADP
ftr-372	339	20	basing	base	VERB
ftr-372	339	21	the	the	DET
ftr-372	339	22	apportionment	apportionment	NOUN
ftr-372	339	23	of	of	ADP
ftr-372	339	24	“	"	PUNCT
ftr-372	339	25	residual	residual	ADJ
ftr-372	339	26	”	"	PUNCT
ftr-372	339	27	income	income	NOUN
ftr-372	339	28	on	on	ADP
ftr-372	339	29	the	the	DET
ftr-372	339	30	international	international	ADJ
ftr-372	339	31	division	division	NOUN
ftr-372	339	32	of	of	ADP
ftr-372	339	33	sales	sale	NOUN
ftr-372	339	34	revenues	revenue	NOUN
ftr-372	339	35	,	,	PUNCT
ftr-372	339	36	rather	rather	ADV
ftr-372	339	37	than	than	ADP
ftr-372	339	38	“	"	PUNCT
ftr-372	339	39	property	property	NOUN
ftr-372	339	40	”	"	PUNCT
ftr-372	339	41	and	and	CCONJ
ftr-372	339	42	“	"	PUNCT
ftr-372	339	43	payroll	payroll	NOUN
ftr-372	339	44	.	.	PUNCT
ftr-372	339	45	”	"	PUNCT
ftr-372	340	1	(	(	PUNCT
ftr-372	340	2	property	property	NOUN
ftr-372	340	3	and	and	CCONJ
ftr-372	340	4	payroll	payroll	NOUN
ftr-372	340	5	figure	figure	NOUN
ftr-372	340	6	indirectly	indirectly	ADV
ftr-372	340	7	in	in	ADP
ftr-372	340	8	the	the	DET
ftr-372	340	9	apportionment	apportionment	NOUN
ftr-372	340	10	of	of	ADP
ftr-372	340	11	“	"	PUNCT
ftr-372	340	12	routine	routine	ADJ
ftr-372	340	13	”	"	PUNCT
ftr-372	340	14	rather	rather	ADV
ftr-372	340	15	than	than	ADP
ftr-372	340	16	“	"	PUNCT
ftr-372	340	17	residual	residual	ADJ
ftr-372	340	18	”	"	PUNCT
ftr-372	340	19	income	income	NOUN
ftr-372	340	20	under	under	ADP
ftr-372	340	21	the	the	DET
ftr-372	340	22	statute	statute	NOUN
ftr-372	340	23	through	through	ADP
ftr-372	340	24	their	their	PRON
ftr-372	340	25	effects	effect	NOUN
ftr-372	340	26	on	on	ADP
ftr-372	340	27	a	a	DET
ftr-372	340	28	party	party	NOUN
ftr-372	340	29	’s	’s	PART
ftr-372	340	30	expenses	expense	NOUN
ftr-372	340	31	)	)	PUNCT
ftr-372	340	32	.	.	PUNCT
ftr-372	341	1	most	most	ADV
ftr-372	341	2	importantly	importantly	ADV
ftr-372	341	3	,	,	PUNCT
ftr-372	341	4	the	the	DET
ftr-372	341	5	statute	statute	NOUN
ftr-372	341	6	avoids	avoid	VERB
ftr-372	341	7	the	the	DET
ftr-372	341	8	two	two	NUM
ftr-372	341	9	elements	element	NOUN
ftr-372	341	10	that	that	PRON
ftr-372	341	11	have	have	AUX
ftr-372	341	12	caused	cause	VERB
ftr-372	341	13	the	the	DET
ftr-372	341	14	current	current	ADJ
ftr-372	341	15	regulations	regulation	NOUN
ftr-372	341	16	and	and	CCONJ
ftr-372	341	17	their	their	PRON
ftr-372	341	18	predecessors	predecessor	NOUN
ftr-372	341	19	to	to	PART
ftr-372	341	20	fail	fail	VERB
ftr-372	341	21	:	:	PUNCT
ftr-372	341	22	namely	namely	ADV
ftr-372	341	23	(	(	PUNCT
ftr-372	341	24	i	i	NOUN
ftr-372	341	25	)	)	PUNCT
ftr-372	341	26	reliance	reliance	NOUN
ftr-372	341	27	on	on	ADP
ftr-372	341	28	“	"	PUNCT
ftr-372	341	29	uncontrolled	uncontrolled	ADJ
ftr-372	341	30	comparables	comparable	NOUN
ftr-372	341	31	”	"	PUNCT
ftr-372	341	32	and	and	CCONJ
ftr-372	341	33	(	(	PUNCT
ftr-372	341	34	ii	ii	NOUN
ftr-372	341	35	)	)	PUNCT
ftr-372	341	36	“	"	PUNCT
ftr-372	341	37	functional	functional	ADJ
ftr-372	341	38	analysis	analysis	NOUN
ftr-372	341	39	”	"	PUNCT
ftr-372	341	40	based	base	VERB
ftr-372	341	41	on	on	ADP
ftr-372	341	42	the	the	DET
ftr-372	341	43	taxpayer	taxpayer	NOUN
ftr-372	341	44	’s	’s	PART
ftr-372	341	45	facts	fact	NOUN
ftr-372	341	46	and	and	CCONJ
ftr-372	341	47	circumstances.29	circumstances.29	NOUN
ftr-372	341	48	a	a	DET
ftr-372	341	49	central	central	ADJ
ftr-372	341	50	challenge	challenge	NOUN
ftr-372	341	51	of	of	ADP
ftr-372	341	52	implementing	implement	VERB
ftr-372	341	53	the	the	DET
ftr-372	341	54	proposed	propose	VERB
ftr-372	341	55	statute	statute	NOUN
ftr-372	341	56	(	(	PUNCT
ftr-372	341	57	or	or	CCONJ
ftr-372	341	58	any	any	DET
ftr-372	341	59	statute	statute	NOUN
ftr-372	341	60	with	with	ADP
ftr-372	341	61	formulary	formulary	ADJ
ftr-372	341	62	elements	element	NOUN
ftr-372	341	63	)	)	PUNCT
ftr-372	341	64	will	will	AUX
ftr-372	341	65	be	be	AUX
ftr-372	341	66	to	to	PART
ftr-372	341	67	deal	deal	VERB
ftr-372	341	68	effectively	effectively	ADV
ftr-372	341	69	with	with	ADP
ftr-372	341	70	the	the	DET
ftr-372	341	71	need	need	NOUN
ftr-372	341	72	to	to	PART
ftr-372	341	73	determine	determine	VERB
ftr-372	341	74	the	the	DET
ftr-372	341	75	geographic	geographic	ADJ
ftr-372	341	76	distribution	distribution	NOUN
ftr-372	341	77	of	of	ADP
ftr-372	341	78	a	a	DET
ftr-372	341	79	party	party	NOUN
ftr-372	341	80	’s	’s	PART
ftr-372	341	81	sales	sale	NOUN
ftr-372	341	82	revenue	revenue	NOUN
ftr-372	341	83	.	.	PUNCT
ftr-372	342	1	the	the	DET
ftr-372	342	2	need	need	NOUN
ftr-372	342	3	to	to	PART
ftr-372	342	4	distinguish	distinguish	VERB
ftr-372	342	5	sales	sale	NOUN
ftr-372	342	6	for	for	ADP
ftr-372	342	7	final	final	ADJ
ftr-372	342	8	use	use	NOUN
ftr-372	342	9	as	as	SCONJ
ftr-372	342	10	opposed	oppose	VERB
ftr-372	342	11	to	to	ADP
ftr-372	342	12	storage	storage	NOUN
ftr-372	342	13	or	or	CCONJ
ftr-372	342	14	transshipment	transshipment	NOUN
ftr-372	342	15	,	,	PUNCT
ftr-372	342	16	and	and	CCONJ
ftr-372	342	17	the	the	DET
ftr-372	342	18	difficulties	difficulty	NOUN
ftr-372	342	19	of	of	ADP
ftr-372	342	20	determining	determine	VERB
ftr-372	342	21	locations	location	NOUN
ftr-372	342	22	for	for	ADP
ftr-372	342	23	sales	sale	NOUN
ftr-372	342	24	of	of	ADP
ftr-372	342	25	raw	raw	ADJ
ftr-372	342	26	materials	material	NOUN
ftr-372	342	27	and	and	CCONJ
ftr-372	342	28	intermediate	intermediate	ADJ
ftr-372	342	29	goods	good	NOUN
ftr-372	342	30	,	,	PUNCT
ftr-372	342	31	intangible	intangible	ADJ
ftr-372	342	32	property	property	NOUN
ftr-372	342	33	and	and	CCONJ
ftr-372	342	34	certain	certain	ADJ
ftr-372	342	35	services	service	NOUN
ftr-372	342	36	(	(	PUNCT
ftr-372	342	37	e.g.	e.g.	ADV
ftr-372	342	38	,	,	PUNCT
ftr-372	342	39	financial	financial	ADJ
ftr-372	342	40	28	28	NUM
ftr-372	342	41	.	.	PUNCT
ftr-372	343	1	it	it	PRON
ftr-372	343	2	can	can	AUX
ftr-372	343	3	also	also	ADV
ftr-372	343	4	be	be	AUX
ftr-372	343	5	argued	argue	VERB
ftr-372	343	6	that	that	SCONJ
ftr-372	343	7	“	"	PUNCT
ftr-372	343	8	ignoring	ignore	VERB
ftr-372	343	9	intangible	intangible	ADJ
ftr-372	343	10	property	property	NOUN
ftr-372	343	11	,	,	PUNCT
ftr-372	343	12	”	"	PUNCT
ftr-372	343	13	which	which	PRON
ftr-372	343	14	is	be	AUX
ftr-372	343	15	the	the	DET
ftr-372	343	16	source	source	NOUN
ftr-372	343	17	of	of	ADP
ftr-372	343	18	most	most	ADJ
ftr-372	343	19	of	of	ADP
ftr-372	343	20	the	the	DET
ftr-372	343	21	value	value	NOUN
ftr-372	343	22	added	add	VERB
ftr-372	343	23	by	by	ADP
ftr-372	343	24	mnes	mne	NOUN
ftr-372	343	25	,	,	PUNCT
ftr-372	343	26	is	be	AUX
ftr-372	343	27	arbitrary	arbitrary	ADJ
ftr-372	343	28	under	under	ADP
ftr-372	343	29	both	both	CCONJ
ftr-372	343	30	our	our	PRON
ftr-372	343	31	formula	formula	NOUN
ftr-372	343	32	and	and	CCONJ
ftr-372	343	33	the	the	DET
ftr-372	343	34	state	state	NOUN
ftr-372	343	35	formulas	formula	NOUN
ftr-372	343	36	(	(	PUNCT
ftr-372	343	37	that	that	PRON
ftr-372	343	38	do	do	AUX
ftr-372	343	39	not	not	PART
ftr-372	343	40	include	include	VERB
ftr-372	343	41	intangibles	intangible	NOUN
ftr-372	343	42	in	in	ADP
ftr-372	343	43	the	the	DET
ftr-372	343	44	property	property	NOUN
ftr-372	343	45	factor	factor	NOUN
ftr-372	343	46	)	)	PUNCT
ftr-372	343	47	.	.	PUNCT
ftr-372	344	1	but	but	CCONJ
ftr-372	344	2	intangibles	intangible	NOUN
ftr-372	344	3	do	do	AUX
ftr-372	344	4	not	not	PART
ftr-372	344	5	have	have	VERB
ftr-372	344	6	a	a	DET
ftr-372	344	7	real	real	ADJ
ftr-372	344	8	location	location	NOUN
ftr-372	344	9	,	,	PUNCT
ftr-372	344	10	and	and	CCONJ
ftr-372	344	11	their	their	PRON
ftr-372	344	12	value	value	NOUN
ftr-372	344	13	inheres	inhere	NOUN
ftr-372	344	14	in	in	ADP
ftr-372	344	15	the	the	DET
ftr-372	344	16	whole	whole	ADJ
ftr-372	344	17	mne	mne	PROPN
ftr-372	344	18	,	,	PUNCT
ftr-372	344	19	which	which	PRON
ftr-372	344	20	is	be	AUX
ftr-372	344	21	why	why	SCONJ
ftr-372	344	22	they	they	PRON
ftr-372	344	23	can	can	AUX
ftr-372	344	24	not	not	PART
ftr-372	344	25	be	be	AUX
ftr-372	344	26	adequately	adequately	ADV
ftr-372	344	27	addressed	address	VERB
ftr-372	344	28	under	under	ADP
ftr-372	344	29	sa	sa	PROPN
ftr-372	344	30	.	.	PUNCT
ftr-372	345	1	any	any	DET
ftr-372	345	2	formula	formula	NOUN
ftr-372	345	3	that	that	PRON
ftr-372	345	4	“	"	PUNCT
ftr-372	345	5	ignores	ignore	VERB
ftr-372	345	6	”	"	PUNCT
ftr-372	345	7	intangibles	intangible	NOUN
ftr-372	345	8	in	in	ADP
ftr-372	345	9	fact	fact	NOUN
ftr-372	345	10	assigns	assign	VERB
ftr-372	345	11	their	their	PRON
ftr-372	345	12	value	value	NOUN
ftr-372	345	13	to	to	ADP
ftr-372	345	14	the	the	DET
ftr-372	345	15	entire	entire	ADJ
ftr-372	345	16	mne	mne	NOUN
ftr-372	345	17	(	(	PUNCT
ftr-372	345	18	divided	divide	VERB
ftr-372	345	19	based	base	VERB
ftr-372	345	20	on	on	ADP
ftr-372	345	21	the	the	DET
ftr-372	345	22	other	other	ADJ
ftr-372	345	23	factors	factor	NOUN
ftr-372	345	24	used	use	VERB
ftr-372	345	25	in	in	ADP
ftr-372	345	26	the	the	DET
ftr-372	345	27	formula	formula	NOUN
ftr-372	345	28	)	)	PUNCT
ftr-372	345	29	,	,	PUNCT
ftr-372	345	30	and	and	CCONJ
ftr-372	345	31	we	we	PRON
ftr-372	345	32	believe	believe	VERB
ftr-372	345	33	this	this	DET
ftr-372	345	34	result	result	NOUN
ftr-372	345	35	more	more	ADV
ftr-372	345	36	accurately	accurately	ADV
ftr-372	345	37	reflects	reflect	VERB
ftr-372	345	38	the	the	DET
ftr-372	345	39	nature	nature	NOUN
ftr-372	345	40	of	of	ADP
ftr-372	345	41	intangibles	intangible	NOUN
ftr-372	345	42	.	.	PUNCT
ftr-372	346	1	29	29	NUM
ftr-372	346	2	.	.	PUNCT
ftr-372	347	1	the	the	DET
ftr-372	347	2	approach	approach	NOUN
ftr-372	347	3	proposed	propose	VERB
ftr-372	347	4	below	below	ADP
ftr-372	347	5	,	,	PUNCT
ftr-372	347	6	which	which	PRON
ftr-372	347	7	depends	depend	VERB
ftr-372	347	8	heavily	heavily	ADV
ftr-372	347	9	on	on	ADP
ftr-372	347	10	the	the	DET
ftr-372	347	11	geographic	geographic	ADJ
ftr-372	347	12	locations	location	NOUN
ftr-372	347	13	of	of	ADP
ftr-372	347	14	various	various	ADJ
ftr-372	347	15	activities	activity	NOUN
ftr-372	347	16	,	,	PUNCT
ftr-372	347	17	can	can	AUX
ftr-372	347	18	be	be	AUX
ftr-372	347	19	applied	apply	VERB
ftr-372	347	20	only	only	ADV
ftr-372	347	21	to	to	PART
ftr-372	347	22	apportionment	apportionment	VERB
ftr-372	347	23	of	of	ADP
ftr-372	347	24	income	income	NOUN
ftr-372	347	25	among	among	ADP
ftr-372	347	26	geographic	geographic	ADJ
ftr-372	347	27	areas	area	NOUN
ftr-372	347	28	,	,	PUNCT
ftr-372	347	29	and	and	CCONJ
ftr-372	347	30	can	can	AUX
ftr-372	347	31	not	not	PART
ftr-372	347	32	be	be	AUX
ftr-372	347	33	used	use	VERB
ftr-372	347	34	for	for	ADP
ftr-372	347	35	apportionment	apportionment	NOUN
ftr-372	347	36	of	of	ADP
ftr-372	347	37	income	income	NOUN
ftr-372	347	38	within	within	ADP
ftr-372	347	39	a	a	DET
ftr-372	347	40	single	single	ADJ
ftr-372	347	41	jurisdiction	jurisdiction	NOUN
ftr-372	347	42	–	–	PUNCT
ftr-372	347	43	for	for	ADP
ftr-372	347	44	example	example	NOUN
ftr-372	347	45	,	,	PUNCT
ftr-372	347	46	between	between	ADP
ftr-372	347	47	related	related	ADJ
ftr-372	347	48	companies	company	NOUN
ftr-372	347	49	that	that	PRON
ftr-372	347	50	do	do	AUX
ftr-372	347	51	not	not	PART
ftr-372	347	52	file	file	VERB
ftr-372	347	53	consolidated	consolidated	ADJ
ftr-372	347	54	returns	return	NOUN
ftr-372	347	55	under	under	ADP
ftr-372	347	56	a	a	DET
ftr-372	347	57	single	single	ADJ
ftr-372	347	58	country	country	NOUN
ftr-372	347	59	’s	’s	PART
ftr-372	347	60	rules	rule	NOUN
ftr-372	347	61	,	,	PUNCT
ftr-372	347	62	or	or	CCONJ
ftr-372	347	63	between	between	ADP
ftr-372	347	64	related	related	ADJ
ftr-372	347	65	taxable	taxable	ADJ
ftr-372	347	66	and	and	CCONJ
ftr-372	347	67	tax	tax	NOUN
ftr-372	347	68	-	-	PUNCT
ftr-372	347	69	exempt	exempt	ADJ
ftr-372	347	70	entities	entity	NOUN
ftr-372	347	71	located	locate	VERB
ftr-372	347	72	in	in	ADP
ftr-372	347	73	the	the	DET
ftr-372	347	74	same	same	ADJ
ftr-372	347	75	country	country	NOUN
ftr-372	347	76	.	.	PUNCT
ftr-372	348	1	as	as	SCONJ
ftr-372	348	2	indicated	indicate	VERB
ftr-372	348	3	in	in	ADP
ftr-372	348	4	the	the	DET
ftr-372	348	5	attached	attached	ADJ
ftr-372	348	6	proposed	propose	VERB
ftr-372	348	7	statute	statute	NOUN
ftr-372	348	8	,	,	PUNCT
ftr-372	348	9	it	it	PRON
ftr-372	348	10	is	be	AUX
ftr-372	348	11	anticipated	anticipate	VERB
ftr-372	348	12	that	that	SCONJ
ftr-372	348	13	an	an	DET
ftr-372	348	14	“	"	PUNCT
ftr-372	348	15	arm	arm	NOUN
ftr-372	348	16	’s	’s	PART
ftr-372	348	17	length	length	NOUN
ftr-372	348	18	”	"	PUNCT
ftr-372	348	19	approach	approach	NOUN
ftr-372	348	20	will	will	AUX
ftr-372	348	21	need	need	VERB
ftr-372	348	22	to	to	PART
ftr-372	348	23	be	be	AUX
ftr-372	348	24	retained	retain	VERB
ftr-372	348	25	for	for	ADP
ftr-372	348	26	domestic	domestic	ADJ
ftr-372	348	27	use	use	NOUN
ftr-372	348	28	,	,	PUNCT
ftr-372	348	29	although	although	SCONJ
ftr-372	348	30	that	that	DET
ftr-372	348	31	system	system	NOUN
ftr-372	348	32	could	could	AUX
ftr-372	348	33	be	be	AUX
ftr-372	348	34	greatly	greatly	ADV
ftr-372	348	35	simplified	simplify	VERB
ftr-372	348	36	if	if	SCONJ
ftr-372	348	37	it	it	PRON
ftr-372	348	38	is	be	AUX
ftr-372	348	39	used	use	VERB
ftr-372	348	40	only	only	ADV
ftr-372	348	41	for	for	ADP
ftr-372	348	42	domestic	domestic	ADJ
ftr-372	348	43	apportionment	apportionment	ADJ
ftr-372	348	44	purposes	purpose	NOUN
ftr-372	348	45	(	(	PUNCT
ftr-372	348	46	e.g.	e.g.	ADV
ftr-372	348	47	,	,	PUNCT
ftr-372	348	48	by	by	ADP
ftr-372	348	49	using	use	VERB
ftr-372	348	50	safe	safe	ADJ
ftr-372	348	51	harbors	harbor	NOUN
ftr-372	348	52	in	in	ADP
ftr-372	348	53	lieu	lieu	NOUN
ftr-372	348	54	of	of	ADP
ftr-372	348	55	comparables	comparable	NOUN
ftr-372	348	56	searches	search	NOUN
ftr-372	348	57	when	when	SCONJ
ftr-372	348	58	determining	determine	VERB
ftr-372	348	59	markups	markup	NOUN
ftr-372	348	60	in	in	ADP
ftr-372	348	61	pricing	price	VERB
ftr-372	348	62	the	the	DET
ftr-372	348	63	provision	provision	NOUN
ftr-372	348	64	services	service	NOUN
ftr-372	348	65	)	)	PUNCT
ftr-372	348	66	.	.	PUNCT
ftr-372	349	1	518	518	NUM
ftr-372	349	2	florida	florida	PROPN
ftr-372	349	3	tax	tax	NOUN
ftr-372	349	4	review	review	NOUN
ftr-372	349	5	[	[	X
ftr-372	349	6	vol	vol	NOUN
ftr-372	349	7	.	.	NOUN
ftr-372	349	8	9:5	9:5	NUM
ftr-372	349	9	services	service	NOUN
ftr-372	349	10	)	)	PUNCT
ftr-372	349	11	,	,	PUNCT
ftr-372	349	12	will	will	AUX
ftr-372	349	13	require	require	VERB
ftr-372	349	14	toleration	toleration	NOUN
ftr-372	349	15	of	of	ADP
ftr-372	349	16	some	some	DET
ftr-372	349	17	degree	degree	NOUN
ftr-372	349	18	of	of	ADP
ftr-372	349	19	reasonable	reasonable	ADJ
ftr-372	349	20	estimation	estimation	NOUN
ftr-372	349	21	and	and	CCONJ
ftr-372	349	22	generally	generally	ADV
ftr-372	349	23	will	will	AUX
ftr-372	349	24	require	require	VERB
ftr-372	349	25	some	some	DET
ftr-372	349	26	restraint	restraint	NOUN
ftr-372	349	27	in	in	ADP
ftr-372	349	28	enforcement	enforcement	NOUN
ftr-372	349	29	.	.	PUNCT
ftr-372	350	1	in	in	ADP
ftr-372	350	2	addition	addition	NOUN
ftr-372	350	3	,	,	PUNCT
ftr-372	350	4	owing	owe	VERB
ftr-372	350	5	to	to	ADP
ftr-372	350	6	the	the	DET
ftr-372	350	7	wide	wide	ADJ
ftr-372	350	8	range	range	NOUN
ftr-372	350	9	of	of	ADP
ftr-372	350	10	situations	situation	NOUN
ftr-372	350	11	in	in	ADP
ftr-372	350	12	which	which	PRON
ftr-372	350	13	sales	sale	NOUN
ftr-372	350	14	can	can	AUX
ftr-372	350	15	arise	arise	VERB
ftr-372	350	16	,	,	PUNCT
ftr-372	350	17	regulations	regulation	NOUN
ftr-372	350	18	will	will	AUX
ftr-372	350	19	need	need	VERB
ftr-372	350	20	to	to	PART
ftr-372	350	21	be	be	AUX
ftr-372	350	22	detailed	detail	VERB
ftr-372	350	23	,	,	PUNCT
ftr-372	350	24	and	and	CCONJ
ftr-372	350	25	a	a	DET
ftr-372	350	26	rulings	ruling	NOUN
ftr-372	350	27	process	process	NOUN
ftr-372	350	28	will	will	AUX
ftr-372	350	29	be	be	AUX
ftr-372	350	30	needed	need	VERB
ftr-372	350	31	to	to	PART
ftr-372	350	32	provide	provide	VERB
ftr-372	350	33	flexibility	flexibility	NOUN
ftr-372	350	34	for	for	ADP
ftr-372	350	35	particularly	particularly	ADV
ftr-372	350	36	difficult	difficult	ADJ
ftr-372	350	37	situations	situation	NOUN
ftr-372	350	38	.	.	PUNCT
ftr-372	351	1	the	the	DET
ftr-372	351	2	administrative	administrative	ADJ
ftr-372	351	3	challenges	challenge	NOUN
ftr-372	351	4	involved	involve	VERB
ftr-372	351	5	in	in	ADP
ftr-372	351	6	determining	determine	VERB
ftr-372	351	7	the	the	DET
ftr-372	351	8	geographic	geographic	ADJ
ftr-372	351	9	distribution	distribution	NOUN
ftr-372	351	10	of	of	ADP
ftr-372	351	11	sales	sale	NOUN
ftr-372	351	12	revenue	revenue	NOUN
ftr-372	351	13	should	should	AUX
ftr-372	351	14	be	be	AUX
ftr-372	351	15	relatively	relatively	ADV
ftr-372	351	16	limited	limited	ADJ
ftr-372	351	17	compared	compare	VERB
ftr-372	351	18	to	to	ADP
ftr-372	351	19	those	those	PRON
ftr-372	351	20	posed	pose	VERB
ftr-372	351	21	by	by	ADP
ftr-372	351	22	the	the	DET
ftr-372	351	23	virtually	virtually	ADV
ftr-372	351	24	endless	endless	ADJ
ftr-372	351	25	need	need	NOUN
ftr-372	351	26	for	for	ADP
ftr-372	351	27	factfinding	factfinde	VERB
ftr-372	351	28	under	under	ADP
ftr-372	351	29	current	current	ADJ
ftr-372	351	30	rules	rule	NOUN
ftr-372	351	31	,	,	PUNCT
ftr-372	351	32	but	but	CCONJ
ftr-372	351	33	the	the	DET
ftr-372	351	34	challenges	challenge	NOUN
ftr-372	351	35	nevertheless	nevertheless	ADV
ftr-372	351	36	should	should	AUX
ftr-372	351	37	be	be	AUX
ftr-372	351	38	understood	understand	VERB
ftr-372	351	39	and	and	CCONJ
ftr-372	351	40	foreseen	foresee	VERB
ftr-372	351	41	.	.	PUNCT
ftr-372	352	1	a	a	DET
ftr-372	352	2	reformed	reform	VERB
ftr-372	352	3	transfer	transfer	NOUN
ftr-372	352	4	pricing	pricing	NOUN
ftr-372	352	5	system	system	NOUN
ftr-372	352	6	should	should	AUX
ftr-372	352	7	provide	provide	VERB
ftr-372	352	8	many	many	ADJ
ftr-372	352	9	advantages	advantage	NOUN
ftr-372	352	10	,	,	PUNCT
ftr-372	352	11	but	but	CCONJ
ftr-372	352	12	it	it	PRON
ftr-372	352	13	will	will	AUX
ftr-372	352	14	not	not	PART
ftr-372	352	15	lead	lead	VERB
ftr-372	352	16	even	even	ADV
ftr-372	352	17	remotely	remotely	ADV
ftr-372	352	18	to	to	ADP
ftr-372	352	19	perfection	perfection	NOUN
ftr-372	352	20	.	.	PUNCT
ftr-372	353	1	the	the	DET
ftr-372	353	2	proposed	propose	VERB
ftr-372	353	3	statute	statute	NOUN
ftr-372	353	4	incorporates	incorporate	VERB
ftr-372	353	5	provisions	provision	NOUN
ftr-372	353	6	that	that	PRON
ftr-372	353	7	are	be	AUX
ftr-372	353	8	designed	design	VERB
ftr-372	353	9	to	to	PART
ftr-372	353	10	address	address	VERB
ftr-372	353	11	the	the	DET
ftr-372	353	12	following	follow	VERB
ftr-372	353	13	substantive	substantive	ADJ
ftr-372	353	14	and	and	CCONJ
ftr-372	353	15	procedural	procedural	ADJ
ftr-372	353	16	issues	issue	NOUN
ftr-372	353	17	:	:	PUNCT
ftr-372	353	18	30	30	NUM
ftr-372	353	19	(	(	PUNCT
ftr-372	353	20	i	i	NOUN
ftr-372	353	21	)	)	PUNCT
ftr-372	353	22	determining	determine	VERB
ftr-372	353	23	a	a	DET
ftr-372	353	24	reasonable	reasonable	ADJ
ftr-372	353	25	“	"	PUNCT
ftr-372	353	26	routine	routine	ADJ
ftr-372	353	27	”	"	PUNCT
ftr-372	353	28	rate	rate	NOUN
ftr-372	353	29	of	of	ADP
ftr-372	353	30	income	income	NOUN
ftr-372	353	31	without	without	ADP
ftr-372	353	32	the	the	DET
ftr-372	353	33	need	need	NOUN
ftr-372	353	34	to	to	PART
ftr-372	353	35	search	search	VERB
ftr-372	353	36	for	for	ADP
ftr-372	353	37	comparables	comparable	NOUN
ftr-372	353	38	and	and	CCONJ
ftr-372	353	39	engage	engage	VERB
ftr-372	353	40	in	in	ADP
ftr-372	353	41	functional	functional	ADJ
ftr-372	353	42	analyses	analysis	NOUN
ftr-372	353	43	;	;	PUNCT
ftr-372	353	44	(	(	PUNCT
ftr-372	353	45	ii	ii	NOUN
ftr-372	353	46	)	)	PUNCT
ftr-372	353	47	determining	determine	VERB
ftr-372	353	48	where	where	SCONJ
ftr-372	353	49	,	,	PUNCT
ftr-372	353	50	geographically	geographically	ADV
ftr-372	353	51	,	,	PUNCT
ftr-372	353	52	“	"	PUNCT
ftr-372	353	53	sales	sale	NOUN
ftr-372	353	54	”	"	PUNCT
ftr-372	353	55	occur	occur	VERB
ftr-372	353	56	and	and	CCONJ
ftr-372	353	57	“	"	PUNCT
ftr-372	353	58	expenses	expense	NOUN
ftr-372	353	59	”	"	PUNCT
ftr-372	353	60	are	be	AUX
ftr-372	353	61	incurred	incur	VERB
ftr-372	353	62	and	and	CCONJ
ftr-372	353	63	protecting	protect	VERB
ftr-372	353	64	those	those	DET
ftr-372	353	65	determinations	determination	NOUN
ftr-372	353	66	from	from	ADP
ftr-372	353	67	artificial	artificial	ADJ
ftr-372	353	68	distortion	distortion	NOUN
ftr-372	353	69	;	;	PUNCT
ftr-372	353	70	(	(	PUNCT
ftr-372	353	71	iii	iii	X
ftr-372	353	72	)	)	PUNCT
ftr-372	353	73	defining	define	VERB
ftr-372	353	74	the	the	DET
ftr-372	353	75	group	group	NOUN
ftr-372	353	76	of	of	ADP
ftr-372	353	77	activities	activity	NOUN
ftr-372	353	78	to	to	PART
ftr-372	353	79	which	which	PRON
ftr-372	353	80	the	the	DET
ftr-372	353	81	new	new	ADJ
ftr-372	353	82	method	method	NOUN
ftr-372	353	83	is	be	AUX
ftr-372	353	84	to	to	PART
ftr-372	353	85	be	be	AUX
ftr-372	353	86	applied	apply	VERB
ftr-372	353	87	;	;	PUNCT
ftr-372	353	88	(	(	PUNCT
ftr-372	353	89	iv	iv	X
ftr-372	353	90	)	)	PUNCT
ftr-372	353	91	coordinating	coordinate	VERB
ftr-372	353	92	the	the	DET
ftr-372	353	93	new	new	ADJ
ftr-372	353	94	statute	statute	NOUN
ftr-372	353	95	with	with	ADP
ftr-372	353	96	existing	exist	VERB
ftr-372	353	97	income	income	NOUN
ftr-372	353	98	tax	tax	NOUN
ftr-372	353	99	treaties	treaty	NOUN
ftr-372	353	100	;	;	PUNCT
ftr-372	353	101	(	(	PUNCT
ftr-372	353	102	v	v	NOUN
ftr-372	353	103	)	)	PUNCT
ftr-372	353	104	coordinating	coordinate	VERB
ftr-372	353	105	the	the	DET
ftr-372	353	106	new	new	ADJ
ftr-372	353	107	statute	statute	NOUN
ftr-372	353	108	with	with	ADP
ftr-372	353	109	rules	rule	NOUN
ftr-372	353	110	for	for	ADP
ftr-372	353	111	apportioning	apportion	VERB
ftr-372	353	112	interest	interest	NOUN
ftr-372	353	113	expense	expense	NOUN
ftr-372	353	114	;	;	PUNCT
ftr-372	353	115	(	(	PUNCT
ftr-372	353	116	vi	vi	NOUN
ftr-372	353	117	)	)	PUNCT
ftr-372	353	118	coordinating	coordinate	VERB
ftr-372	353	119	the	the	DET
ftr-372	353	120	new	new	ADJ
ftr-372	353	121	statute	statute	NOUN
ftr-372	353	122	with	with	ADP
ftr-372	353	123	rules	rule	NOUN
ftr-372	353	124	governing	govern	VERB
ftr-372	353	125	withholding	withhold	VERB
ftr-372	353	126	taxes	taxis	NOUN
ftr-372	353	127	on	on	ADP
ftr-372	353	128	interest	interest	NOUN
ftr-372	353	129	,	,	PUNCT
ftr-372	353	130	royalties	royalty	NOUN
ftr-372	353	131	and	and	CCONJ
ftr-372	353	132	dividends	dividend	NOUN
ftr-372	353	133	;	;	PUNCT
ftr-372	353	134	(	(	PUNCT
ftr-372	353	135	vii	vii	PROPN
ftr-372	353	136	)	)	PUNCT
ftr-372	353	137	providing	provide	VERB
ftr-372	353	138	simplified	simplified	ADJ
ftr-372	353	139	rules	rule	NOUN
ftr-372	353	140	for	for	ADP
ftr-372	353	141	small	small	ADJ
ftr-372	353	142	-	-	PUNCT
ftr-372	353	143	business	business	NOUN
ftr-372	353	144	taxpayers	taxpayer	NOUN
ftr-372	353	145	;	;	PUNCT
ftr-372	353	146	and	and	CCONJ
ftr-372	353	147	(	(	PUNCT
ftr-372	353	148	viii	viii	AUX
ftr-372	353	149	)	)	PUNCT
ftr-372	353	150	providing	provide	VERB
ftr-372	353	151	for	for	ADP
ftr-372	353	152	regulatory	regulatory	ADJ
ftr-372	353	153	and	and	CCONJ
ftr-372	353	154	other	other	ADJ
ftr-372	353	155	guidance	guidance	NOUN
ftr-372	353	156	,	,	PUNCT
ftr-372	353	157	including	include	VERB
ftr-372	353	158	private	private	ADJ
ftr-372	353	159	letter	letter	NOUN
ftr-372	353	160	rulings	ruling	NOUN
ftr-372	353	161	to	to	PART
ftr-372	353	162	deal	deal	VERB
ftr-372	353	163	with	with	ADP
ftr-372	353	164	difficulties	difficulty	NOUN
ftr-372	353	165	in	in	ADP
ftr-372	353	166	applying	apply	VERB
ftr-372	353	167	the	the	DET
ftr-372	353	168	various	various	ADJ
ftr-372	353	169	definitions	definition	NOUN
ftr-372	353	170	that	that	PRON
ftr-372	353	171	will	will	AUX
ftr-372	353	172	be	be	AUX
ftr-372	353	173	required	require	VERB
ftr-372	353	174	under	under	ADP
ftr-372	353	175	a	a	DET
ftr-372	353	176	revised	revise	VERB
ftr-372	353	177	statute.31	statute.31	NOUN
ftr-372	353	178	in	in	ADP
ftr-372	353	179	addition	addition	NOUN
ftr-372	353	180	to	to	ADP
ftr-372	353	181	the	the	DET
ftr-372	353	182	text	text	NOUN
ftr-372	353	183	of	of	ADP
ftr-372	353	184	the	the	DET
ftr-372	353	185	proposed	propose	VERB
ftr-372	353	186	statute	statute	NOUN
ftr-372	353	187	,	,	PUNCT
ftr-372	353	188	appendix	appendix	VERB
ftr-372	353	189	_	_	PUNCT
ftr-372	353	190	_	_	PUNCT
ftr-372	353	191	to	to	ADP
ftr-372	353	192	this	this	DET
ftr-372	353	193	article	article	NOUN
ftr-372	353	194	provides	provide	VERB
ftr-372	353	195	,	,	PUNCT
ftr-372	353	196	both	both	CCONJ
ftr-372	353	197	in	in	ADP
ftr-372	353	198	footnotes	footnote	NOUN
ftr-372	353	199	and	and	CCONJ
ftr-372	353	200	in	in	ADP
ftr-372	353	201	the	the	DET
ftr-372	353	202	examples	example	NOUN
ftr-372	353	203	,	,	PUNCT
ftr-372	353	204	explanatory	explanatory	ADJ
ftr-372	353	205	language	language	NOUN
ftr-372	353	206	30	30	NUM
ftr-372	353	207	.	.	PUNCT
ftr-372	354	1	overall	overall	ADJ
ftr-372	354	2	,	,	PUNCT
ftr-372	354	3	as	as	SCONJ
ftr-372	354	4	internal	internal	ADJ
ftr-372	354	5	revenue	revenue	NOUN
ftr-372	354	6	provisions	provision	NOUN
ftr-372	354	7	go	go	VERB
ftr-372	354	8	,	,	PUNCT
ftr-372	354	9	the	the	DET
ftr-372	354	10	suggested	suggest	VERB
ftr-372	354	11	statutory	statutory	ADJ
ftr-372	354	12	language	language	NOUN
ftr-372	354	13	is	be	AUX
ftr-372	354	14	relatively	relatively	ADV
ftr-372	354	15	(	(	PUNCT
ftr-372	354	16	although	although	SCONJ
ftr-372	354	17	certainly	certainly	ADV
ftr-372	354	18	not	not	PART
ftr-372	354	19	unprecedentedly	unprecedentedly	ADV
ftr-372	354	20	)	)	PUNCT
ftr-372	354	21	complicated	complicated	ADJ
ftr-372	354	22	,	,	PUNCT
ftr-372	354	23	but	but	CCONJ
ftr-372	354	24	it	it	PRON
ftr-372	354	25	is	be	AUX
ftr-372	354	26	dramatically	dramatically	ADV
ftr-372	354	27	less	less	ADV
ftr-372	354	28	complex	complex	ADJ
ftr-372	354	29	than	than	ADP
ftr-372	354	30	the	the	DET
ftr-372	354	31	regulations	regulation	NOUN
ftr-372	354	32	that	that	PRON
ftr-372	354	33	have	have	AUX
ftr-372	354	34	been	be	AUX
ftr-372	354	35	issued	issue	VERB
ftr-372	354	36	and	and	CCONJ
ftr-372	354	37	continue	continue	VERB
ftr-372	354	38	to	to	PART
ftr-372	354	39	be	be	AUX
ftr-372	354	40	issued	issue	VERB
ftr-372	354	41	under	under	ADP
ftr-372	354	42	§	§	PROPN
ftr-372	354	43	482	482	NUM
ftr-372	354	44	.	.	PROPN
ftr-372	354	45	31	31	NUM
ftr-372	354	46	.	.	PUNCT
ftr-372	355	1	with	with	ADP
ftr-372	355	2	respect	respect	NOUN
ftr-372	355	3	to	to	ADP
ftr-372	355	4	this	this	DET
ftr-372	355	5	final	final	ADJ
ftr-372	355	6	point	point	NOUN
ftr-372	355	7	,	,	PUNCT
ftr-372	355	8	an	an	DET
ftr-372	355	9	aspect	aspect	NOUN
ftr-372	355	10	of	of	ADP
ftr-372	355	11	the	the	DET
ftr-372	355	12	proposed	propose	VERB
ftr-372	355	13	statute	statute	NOUN
ftr-372	355	14	that	that	PRON
ftr-372	355	15	might	might	AUX
ftr-372	355	16	prove	prove	VERB
ftr-372	355	17	controversial	controversial	ADJ
ftr-372	355	18	is	be	AUX
ftr-372	355	19	that	that	PRON
ftr-372	355	20	private	private	ADJ
ftr-372	355	21	letter	letter	NOUN
ftr-372	355	22	rulings	ruling	NOUN
ftr-372	355	23	granted	grant	VERB
ftr-372	355	24	under	under	ADP
ftr-372	355	25	the	the	DET
ftr-372	355	26	new	new	ADJ
ftr-372	355	27	system	system	NOUN
ftr-372	355	28	(	(	PUNCT
ftr-372	355	29	for	for	ADP
ftr-372	355	30	example	example	NOUN
ftr-372	355	31	,	,	PUNCT
ftr-372	355	32	rulings	ruling	NOUN
ftr-372	355	33	determining	determine	VERB
ftr-372	355	34	how	how	SCONJ
ftr-372	355	35	“	"	PUNCT
ftr-372	355	36	revenues	revenue	NOUN
ftr-372	355	37	”	"	PUNCT
ftr-372	355	38	will	will	AUX
ftr-372	355	39	be	be	AUX
ftr-372	355	40	defined	define	VERB
ftr-372	355	41	in	in	ADP
ftr-372	355	42	a	a	DET
ftr-372	355	43	particular	particular	ADJ
ftr-372	355	44	instance	instance	NOUN
ftr-372	355	45	)	)	PUNCT
ftr-372	355	46	would	would	AUX
ftr-372	355	47	be	be	AUX
ftr-372	355	48	subject	subject	ADJ
ftr-372	355	49	to	to	ADP
ftr-372	355	50	the	the	DET
ftr-372	355	51	same	same	ADJ
ftr-372	355	52	degree	degree	NOUN
ftr-372	355	53	of	of	ADP
ftr-372	355	54	public	public	ADJ
ftr-372	355	55	disclosure	disclosure	NOUN
ftr-372	355	56	as	as	ADP
ftr-372	355	57	other	other	ADJ
ftr-372	355	58	private	private	ADJ
ftr-372	355	59	rulings	ruling	NOUN
ftr-372	355	60	(	(	PUNCT
ftr-372	355	61	i.e.	i.e.	X
ftr-372	355	62	,	,	PUNCT
ftr-372	355	63	with	with	ADP
ftr-372	355	64	taxpayer	taxpayer	NOUN
ftr-372	355	65	identifying	identify	VERB
ftr-372	355	66	information	information	NOUN
ftr-372	355	67	removed	remove	VERB
ftr-372	355	68	)	)	PUNCT
ftr-372	355	69	,	,	PUNCT
ftr-372	355	70	thus	thus	ADV
ftr-372	355	71	effectively	effectively	ADV
ftr-372	355	72	removing	remove	VERB
ftr-372	355	73	the	the	DET
ftr-372	355	74	special	special	ADJ
ftr-372	355	75	exceptions	exception	NOUN
ftr-372	355	76	from	from	ADP
ftr-372	355	77	disclosure	disclosure	NOUN
ftr-372	355	78	that	that	SCONJ
ftr-372	355	79	congress	congress	PROPN
ftr-372	355	80	has	have	AUX
ftr-372	355	81	provided	provide	VERB
ftr-372	355	82	for	for	ADP
ftr-372	355	83	advance	advance	NOUN
ftr-372	355	84	pricing	pricing	NOUN
ftr-372	355	85	agreements	agreement	NOUN
ftr-372	355	86	in	in	ADP
ftr-372	355	87	§	§	PROPN
ftr-372	355	88	§	§	NOUN
ftr-372	355	89	6103(b)(2	6103(b)(2	NOUN
ftr-372	355	90	)	)	PUNCT
ftr-372	355	91	and	and	CCONJ
ftr-372	355	92	6110(b)(1)(b	6110(b)(1)(b	NUM
ftr-372	355	93	)	)	PUNCT
ftr-372	355	94	of	of	ADP
ftr-372	355	95	the	the	DET
ftr-372	355	96	internal	internal	ADJ
ftr-372	355	97	revenue	revenue	NOUN
ftr-372	355	98	code	code	NOUN
ftr-372	355	99	.	.	PUNCT
ftr-372	356	1	2009	2009	NUM
ftr-372	356	2	]	]	PUNCT
ftr-372	356	3	allocating	allocate	VERB
ftr-372	356	4	business	business	NOUN
ftr-372	356	5	profits	profit	NOUN
ftr-372	356	6	for	for	ADP
ftr-372	356	7	tax	tax	NOUN
ftr-372	356	8	purposes	purpose	NOUN
ftr-372	356	9	519	519	NUM
ftr-372	356	10	that	that	PRON
ftr-372	356	11	might	might	AUX
ftr-372	356	12	be	be	AUX
ftr-372	356	13	suitable	suitable	ADJ
ftr-372	356	14	for	for	ADP
ftr-372	356	15	inclusion	inclusion	NOUN
ftr-372	356	16	in	in	ADP
ftr-372	356	17	congressional	congressional	ADJ
ftr-372	356	18	committee	committee	NOUN
ftr-372	356	19	reports	report	NOUN
ftr-372	356	20	and	and	CCONJ
ftr-372	356	21	in	in	ADP
ftr-372	356	22	regulations	regulation	NOUN
ftr-372	356	23	.	.	PUNCT
ftr-372	357	1	a	a	DET
ftr-372	357	2	question	question	NOUN
ftr-372	357	3	in	in	ADP
ftr-372	357	4	drafting	draft	VERB
ftr-372	357	5	any	any	DET
ftr-372	357	6	complex	complex	ADJ
ftr-372	357	7	tax	tax	NOUN
ftr-372	357	8	statute	statute	NOUN
ftr-372	357	9	is	be	AUX
ftr-372	357	10	the	the	DET
ftr-372	357	11	degree	degree	NOUN
ftr-372	357	12	of	of	ADP
ftr-372	357	13	specificity	specificity	NOUN
ftr-372	357	14	that	that	PRON
ftr-372	357	15	should	should	AUX
ftr-372	357	16	be	be	AUX
ftr-372	357	17	set	set	VERB
ftr-372	357	18	forth	forth	ADP
ftr-372	357	19	in	in	ADP
ftr-372	357	20	the	the	DET
ftr-372	357	21	statute	statute	NOUN
ftr-372	357	22	as	as	SCONJ
ftr-372	357	23	opposed	oppose	VERB
ftr-372	357	24	to	to	ADP
ftr-372	357	25	being	be	AUX
ftr-372	357	26	reserved	reserve	VERB
ftr-372	357	27	for	for	ADP
ftr-372	357	28	regulations	regulation	NOUN
ftr-372	357	29	.	.	PUNCT
ftr-372	358	1	while	while	SCONJ
ftr-372	358	2	the	the	DET
ftr-372	358	3	desire	desire	NOUN
ftr-372	358	4	for	for	ADP
ftr-372	358	5	flexibility	flexibility	NOUN
ftr-372	358	6	in	in	ADP
ftr-372	358	7	administration	administration	NOUN
ftr-372	358	8	often	often	ADV
ftr-372	358	9	favors	favor	VERB
ftr-372	358	10	reserving	reserve	VERB
ftr-372	358	11	large	large	ADJ
ftr-372	358	12	areas	area	NOUN
ftr-372	358	13	for	for	ADP
ftr-372	358	14	regulation	regulation	NOUN
ftr-372	358	15	,	,	PUNCT
ftr-372	358	16	the	the	DET
ftr-372	358	17	following	follow	VERB
ftr-372	358	18	statute	statute	NOUN
ftr-372	358	19	includes	include	VERB
ftr-372	358	20	a	a	DET
ftr-372	358	21	good	good	ADJ
ftr-372	358	22	deal	deal	NOUN
ftr-372	358	23	of	of	ADP
ftr-372	358	24	detail	detail	NOUN
ftr-372	358	25	in	in	ADP
ftr-372	358	26	the	the	DET
ftr-372	358	27	statutory	statutory	ADJ
ftr-372	358	28	language	language	NOUN
ftr-372	358	29	itself	itself	PRON
ftr-372	358	30	.	.	PUNCT
ftr-372	359	1	legislative	legislative	ADJ
ftr-372	359	2	drafters	drafter	NOUN
ftr-372	359	3	might	might	AUX
ftr-372	359	4	well	well	ADV
ftr-372	359	5	want	want	VERB
ftr-372	359	6	to	to	PART
ftr-372	359	7	change	change	VERB
ftr-372	359	8	this	this	DET
ftr-372	359	9	balance	balance	NOUN
ftr-372	359	10	;	;	PUNCT
ftr-372	359	11	in	in	ADP
ftr-372	359	12	this	this	DET
ftr-372	359	13	article	article	NOUN
ftr-372	359	14	,	,	PUNCT
ftr-372	359	15	however	however	ADV
ftr-372	359	16	,	,	PUNCT
ftr-372	359	17	we	we	PRON
ftr-372	359	18	have	have	AUX
ftr-372	359	19	retained	retain	VERB
ftr-372	359	20	significant	significant	ADJ
ftr-372	359	21	specificity	specificity	NOUN
ftr-372	359	22	in	in	ADP
ftr-372	359	23	the	the	DET
ftr-372	359	24	statute	statute	NOUN
ftr-372	359	25	largely	largely	ADV
ftr-372	359	26	in	in	ADP
ftr-372	359	27	an	an	DET
ftr-372	359	28	attempt	attempt	NOUN
ftr-372	359	29	to	to	PART
ftr-372	359	30	illustrate	illustrate	VERB
ftr-372	359	31	the	the	DET
ftr-372	359	32	nature	nature	NOUN
ftr-372	359	33	of	of	ADP
ftr-372	359	34	the	the	DET
ftr-372	359	35	issues	issue	NOUN
ftr-372	359	36	that	that	PRON
ftr-372	359	37	will	will	AUX
ftr-372	359	38	need	need	VERB
ftr-372	359	39	,	,	PUNCT
ftr-372	359	40	one	one	NUM
ftr-372	359	41	way	way	NOUN
ftr-372	359	42	or	or	CCONJ
ftr-372	359	43	another	another	PRON
ftr-372	359	44	,	,	PUNCT
ftr-372	359	45	to	to	PART
ftr-372	359	46	be	be	AUX
ftr-372	359	47	addressed	address	VERB
ftr-372	359	48	in	in	ADP
ftr-372	359	49	detail	detail	NOUN
ftr-372	359	50	.	.	PUNCT
ftr-372	360	1	2	2	X
ftr-372	360	2	.	.	X
ftr-372	360	3	interactions	interaction	NOUN
ftr-372	360	4	between	between	ADP
ftr-372	360	5	countries	country	NOUN
ftr-372	360	6	with	with	ADP
ftr-372	360	7	different	different	ADJ
ftr-372	360	8	tax	tax	NOUN
ftr-372	360	9	systems	system	NOUN
ftr-372	360	10	it	it	PRON
ftr-372	360	11	would	would	AUX
ftr-372	360	12	be	be	AUX
ftr-372	360	13	ideal	ideal	ADJ
ftr-372	360	14	for	for	SCONJ
ftr-372	360	15	most	most	ADJ
ftr-372	360	16	major	major	ADJ
ftr-372	360	17	countries	country	NOUN
ftr-372	360	18	to	to	PART
ftr-372	360	19	coordinate	coordinate	VERB
ftr-372	360	20	implementation	implementation	NOUN
ftr-372	360	21	of	of	ADP
ftr-372	360	22	fa	fa	INTJ
ftr-372	360	23	and	and	CCONJ
ftr-372	360	24	to	to	PART
ftr-372	360	25	come	come	VERB
ftr-372	360	26	to	to	ADP
ftr-372	360	27	a	a	DET
ftr-372	360	28	joint	joint	ADJ
ftr-372	360	29	agreement	agreement	NOUN
ftr-372	360	30	on	on	ADP
ftr-372	360	31	the	the	DET
ftr-372	360	32	definition	definition	NOUN
ftr-372	360	33	of	of	ADP
ftr-372	360	34	the	the	DET
ftr-372	360	35	formula	formula	NOUN
ftr-372	360	36	for	for	ADP
ftr-372	360	37	apportioning	apportion	VERB
ftr-372	360	38	global	global	ADJ
ftr-372	360	39	income	income	NOUN
ftr-372	360	40	.	.	PUNCT
ftr-372	361	1	given	give	VERB
ftr-372	361	2	that	that	SCONJ
ftr-372	361	3	the	the	DET
ftr-372	361	4	european	european	PROPN
ftr-372	361	5	union	union	PROPN
ftr-372	361	6	(	(	PUNCT
ftr-372	361	7	eu	eu	PROPN
ftr-372	361	8	)	)	PUNCT
ftr-372	361	9	is	be	AUX
ftr-372	361	10	already	already	ADV
ftr-372	361	11	pursuing	pursue	VERB
ftr-372	361	12	the	the	DET
ftr-372	361	13	possibility	possibility	NOUN
ftr-372	361	14	of	of	ADP
ftr-372	361	15	fa	fa	PROPN
ftr-372	361	16	within	within	ADP
ftr-372	361	17	europe	europe	PROPN
ftr-372	361	18	,	,	PUNCT
ftr-372	361	19	a	a	DET
ftr-372	361	20	natural	natural	ADJ
ftr-372	361	21	forum	forum	NOUN
ftr-372	361	22	for	for	ADP
ftr-372	361	23	reaching	reach	VERB
ftr-372	361	24	international	international	ADJ
ftr-372	361	25	consensus	consensus	NOUN
ftr-372	361	26	on	on	ADP
ftr-372	361	27	these	these	DET
ftr-372	361	28	issues	issue	NOUN
ftr-372	361	29	would	would	AUX
ftr-372	361	30	be	be	AUX
ftr-372	361	31	the	the	DET
ftr-372	361	32	oecd	oecd	PROPN
ftr-372	361	33	.	.	PUNCT
ftr-372	362	1	with	with	ADP
ftr-372	362	2	international	international	ADJ
ftr-372	362	3	cooperation	cooperation	NOUN
ftr-372	362	4	,	,	PUNCT
ftr-372	362	5	the	the	DET
ftr-372	362	6	possibility	possibility	NOUN
ftr-372	362	7	of	of	ADP
ftr-372	362	8	double	double	ADJ
ftr-372	362	9	or	or	CCONJ
ftr-372	362	10	non	non	ADJ
ftr-372	362	11	-	-	NOUN
ftr-372	362	12	taxation	taxation	NOUN
ftr-372	362	13	would	would	AUX
ftr-372	362	14	be	be	AUX
ftr-372	362	15	reduced	reduce	VERB
ftr-372	362	16	and	and	CCONJ
ftr-372	362	17	there	there	PRON
ftr-372	362	18	would	would	AUX
ftr-372	362	19	be	be	AUX
ftr-372	362	20	less	less	ADJ
ftr-372	362	21	room	room	NOUN
ftr-372	362	22	for	for	SCONJ
ftr-372	362	23	multinational	multinational	ADJ
ftr-372	362	24	firms	firm	NOUN
ftr-372	362	25	to	to	PART
ftr-372	362	26	respond	respond	VERB
ftr-372	362	27	strategically	strategically	ADV
ftr-372	362	28	to	to	ADP
ftr-372	362	29	variations	variation	NOUN
ftr-372	362	30	in	in	ADP
ftr-372	362	31	country	country	NOUN
ftr-372	362	32	formulas	formula	NOUN
ftr-372	362	33	.	.	PUNCT
ftr-372	363	1	even	even	ADV
ftr-372	363	2	without	without	ADP
ftr-372	363	3	formal	formal	ADJ
ftr-372	363	4	cooperation	cooperation	NOUN
ftr-372	363	5	,	,	PUNCT
ftr-372	363	6	however	however	ADV
ftr-372	363	7	,	,	PUNCT
ftr-372	363	8	unilateral	unilateral	ADJ
ftr-372	363	9	adoption	adoption	NOUN
ftr-372	363	10	by	by	ADP
ftr-372	363	11	the	the	DET
ftr-372	363	12	united	united	PROPN
ftr-372	363	13	states	states	PROPN
ftr-372	363	14	of	of	ADP
ftr-372	363	15	a	a	DET
ftr-372	363	16	reformed	reform	VERB
ftr-372	363	17	system	system	NOUN
ftr-372	363	18	for	for	ADP
ftr-372	363	19	taxing	tax	VERB
ftr-372	363	20	international	international	ADJ
ftr-372	363	21	income	income	NOUN
ftr-372	363	22	would	would	AUX
ftr-372	363	23	create	create	VERB
ftr-372	363	24	a	a	DET
ftr-372	363	25	powerful	powerful	ADJ
ftr-372	363	26	incentive	incentive	NOUN
ftr-372	363	27	for	for	ADP
ftr-372	363	28	other	other	ADJ
ftr-372	363	29	countries	country	NOUN
ftr-372	363	30	using	use	VERB
ftr-372	363	31	separate	separate	ADJ
ftr-372	363	32	accounting	accounting	NOUN
ftr-372	363	33	to	to	PART
ftr-372	363	34	adopt	adopt	VERB
ftr-372	363	35	similar	similar	ADJ
ftr-372	363	36	new	new	ADJ
ftr-372	363	37	systems	system	NOUN
ftr-372	363	38	.	.	PUNCT
ftr-372	364	1	in	in	ADP
ftr-372	364	2	a	a	DET
ftr-372	364	3	world	world	NOUN
ftr-372	364	4	with	with	ADP
ftr-372	364	5	both	both	CCONJ
ftr-372	364	6	formulary	formulary	ADJ
ftr-372	364	7	and	and	CCONJ
ftr-372	364	8	separate	separate	ADJ
ftr-372	364	9	accounting	accounting	NOUN
ftr-372	364	10	system	system	NOUN
ftr-372	364	11	countries	country	NOUN
ftr-372	364	12	,	,	PUNCT
ftr-372	364	13	formulary	formulary	ADJ
ftr-372	364	14	countries	country	NOUN
ftr-372	364	15	will	will	AUX
ftr-372	364	16	immediately	immediately	ADV
ftr-372	364	17	appear	appear	VERB
ftr-372	364	18	as	as	ADP
ftr-372	364	19	tax	tax	NOUN
ftr-372	364	20	havens	haven	NOUN
ftr-372	364	21	from	from	ADP
ftr-372	364	22	a	a	DET
ftr-372	364	23	separate	separate	ADJ
ftr-372	364	24	accounting	accounting	NOUN
ftr-372	364	25	country	country	NOUN
ftr-372	364	26	perspective	perspective	NOUN
ftr-372	364	27	.	.	PUNCT
ftr-372	365	1	for	for	ADP
ftr-372	365	2	example	example	NOUN
ftr-372	365	3	,	,	PUNCT
ftr-372	365	4	a	a	DET
ftr-372	365	5	multinational	multinational	ADJ
ftr-372	365	6	firm	firm	NOUN
ftr-372	365	7	operating	operate	VERB
ftr-372	365	8	in	in	ADP
ftr-372	365	9	both	both	CCONJ
ftr-372	365	10	separate	separate	ADJ
ftr-372	365	11	accounting	accounting	NOUN
ftr-372	365	12	and	and	CCONJ
ftr-372	365	13	formulary	formulary	NOUN
ftr-372	365	14	countries	country	NOUN
ftr-372	365	15	would	would	AUX
ftr-372	365	16	have	have	VERB
ftr-372	365	17	an	an	DET
ftr-372	365	18	incentive	incentive	NOUN
ftr-372	365	19	to	to	PART
ftr-372	365	20	book	book	VERB
ftr-372	365	21	all	all	DET
ftr-372	365	22	their	their	PRON
ftr-372	365	23	income	income	NOUN
ftr-372	365	24	in	in	ADP
ftr-372	365	25	formulary	formulary	ADJ
ftr-372	365	26	countries	country	NOUN
ftr-372	365	27	,	,	PUNCT
ftr-372	365	28	as	as	SCONJ
ftr-372	365	29	the	the	DET
ftr-372	365	30	tax	tax	NOUN
ftr-372	365	31	liability	liability	NOUN
ftr-372	365	32	in	in	ADP
ftr-372	365	33	such	such	ADJ
ftr-372	365	34	countries	country	NOUN
ftr-372	365	35	does	do	AUX
ftr-372	365	36	not	not	PART
ftr-372	365	37	depend	depend	VERB
ftr-372	365	38	on	on	ADP
ftr-372	365	39	the	the	DET
ftr-372	365	40	income	income	NOUN
ftr-372	365	41	booked	book	VERB
ftr-372	365	42	there	there	ADV
ftr-372	365	43	,	,	PUNCT
ftr-372	365	44	but	but	CCONJ
ftr-372	365	45	rather	rather	ADV
ftr-372	365	46	the	the	DET
ftr-372	365	47	fraction	fraction	NOUN
ftr-372	365	48	of	of	ADP
ftr-372	365	49	a	a	DET
ftr-372	365	50	firm	firm	NOUN
ftr-372	365	51	’s	’s	PART
ftr-372	365	52	activities	activity	NOUN
ftr-372	365	53	in	in	ADP
ftr-372	365	54	that	that	DET
ftr-372	365	55	location	location	NOUN
ftr-372	365	56	.	.	PUNCT
ftr-372	366	1	such	such	ADJ
ftr-372	366	2	responses	response	NOUN
ftr-372	366	3	would	would	AUX
ftr-372	366	4	likely	likely	ADV
ftr-372	366	5	greatly	greatly	ADV
ftr-372	366	6	reduce	reduce	VERB
ftr-372	366	7	the	the	DET
ftr-372	366	8	tax	tax	NOUN
ftr-372	366	9	revenues	revenue	NOUN
ftr-372	366	10	of	of	ADP
ftr-372	366	11	remaining	remain	VERB
ftr-372	366	12	separate	separate	ADJ
ftr-372	366	13	accounting	accounting	NOUN
ftr-372	366	14	countries	country	NOUN
ftr-372	366	15	.	.	PUNCT
ftr-372	367	1	thus	thus	ADV
ftr-372	367	2	,	,	PUNCT
ftr-372	367	3	separate	separate	ADJ
ftr-372	367	4	accounting	accounting	NOUN
ftr-372	367	5	countries	country	NOUN
ftr-372	367	6	will	will	AUX
ftr-372	367	7	have	have	VERB
ftr-372	367	8	a	a	DET
ftr-372	367	9	strong	strong	ADJ
ftr-372	367	10	incentive	incentive	NOUN
ftr-372	367	11	to	to	PART
ftr-372	367	12	adopt	adopt	VERB
ftr-372	367	13	formulary	formulary	ADJ
ftr-372	367	14	approaches	approach	NOUN
ftr-372	367	15	,	,	PUNCT
ftr-372	367	16	particularly	particularly	ADV
ftr-372	367	17	if	if	SCONJ
ftr-372	367	18	large	large	ADJ
ftr-372	367	19	economies	economy	NOUN
ftr-372	367	20	adopt	adopt	VERB
ftr-372	367	21	formulary	formulary	ADJ
ftr-372	367	22	approaches	approach	NOUN
ftr-372	367	23	.	.	PUNCT
ftr-372	368	1	moreover	moreover	ADV
ftr-372	368	2	,	,	PUNCT
ftr-372	368	3	the	the	DET
ftr-372	368	4	experience	experience	NOUN
ftr-372	368	5	of	of	ADP
ftr-372	368	6	the	the	DET
ftr-372	368	7	u.s	u.s	PROPN
ftr-372	368	8	.	.	PROPN
ftr-372	368	9	states	state	NOUN
ftr-372	368	10	amending	amend	VERB
ftr-372	368	11	their	their	PRON
ftr-372	368	12	formulas	formula	NOUN
ftr-372	368	13	to	to	PART
ftr-372	368	14	emphasize	emphasize	VERB
ftr-372	368	15	the	the	DET
ftr-372	368	16	sales	sale	NOUN
ftr-372	368	17	factor	factor	NOUN
ftr-372	368	18	,	,	PUNCT
ftr-372	368	19	and	and	CCONJ
ftr-372	368	20	the	the	DET
ftr-372	368	21	experience	experience	NOUN
ftr-372	368	22	of	of	ADP
ftr-372	368	23	over	over	ADP
ftr-372	368	24	100	100	NUM
ftr-372	368	25	countries	country	NOUN
ftr-372	368	26	adopting	adopt	VERB
ftr-372	368	27	the	the	DET
ftr-372	368	28	destination	destination	NOUN
ftr-372	368	29	-	-	PUNCT
ftr-372	368	30	based	base	VERB
ftr-372	368	31	vat	vat	NOUN
ftr-372	368	32	,	,	PUNCT
ftr-372	368	33	and	and	CCONJ
ftr-372	368	34	a	a	DET
ftr-372	368	35	number	number	NOUN
ftr-372	368	36	of	of	ADP
ftr-372	368	37	other	other	ADJ
ftr-372	368	38	experiences	experience	NOUN
ftr-372	368	39	in	in	ADP
ftr-372	368	40	the	the	DET
ftr-372	368	41	development	development	NOUN
ftr-372	368	42	of	of	ADP
ftr-372	368	43	international	international	ADJ
ftr-372	368	44	tax	tax	NOUN
ftr-372	368	45	law	law	NOUN
ftr-372	368	46	,	,	PUNCT
ftr-372	368	47	suggest	suggest	VERB
ftr-372	368	48	that	that	SCONJ
ftr-372	368	49	there	there	PRON
ftr-372	368	50	is	be	VERB
ftr-372	368	51	a	a	DET
ftr-372	368	52	significant	significant	ADJ
ftr-372	368	53	likelihood	likelihood	NOUN
ftr-372	368	54	that	that	SCONJ
ftr-372	368	55	if	if	SCONJ
ftr-372	368	56	the	the	DET
ftr-372	368	57	u.s	u.s	PROPN
ftr-372	368	58	.	.	PROPN
ftr-372	368	59	were	be	AUX
ftr-372	368	60	to	to	PART
ftr-372	368	61	adopt	adopt	VERB
ftr-372	368	62	a	a	DET
ftr-372	368	63	sales	sale	NOUN
ftr-372	368	64	-	-	PUNCT
ftr-372	368	65	based	base	VERB
ftr-372	368	66	formula	formula	NOUN
ftr-372	368	67	,	,	PUNCT
ftr-372	368	68	other	other	ADJ
ftr-372	368	69	countries	country	NOUN
ftr-372	368	70	would	would	AUX
ftr-372	368	71	be	be	AUX
ftr-372	368	72	inclined	incline	VERB
ftr-372	368	73	to	to	PART
ftr-372	368	74	follow	follow	VERB
ftr-372	368	75	suit	suit	NOUN
ftr-372	368	76	.	.	PUNCT
ftr-372	369	1	the	the	DET
ftr-372	369	2	u.s	u.s	PROPN
ftr-372	369	3	.	.	PROPN
ftr-372	369	4	led	lead	VERB
ftr-372	369	5	the	the	DET
ftr-372	369	6	way	way	NOUN
ftr-372	369	7	in	in	ADP
ftr-372	369	8	adopting	adopt	VERB
ftr-372	369	9	the	the	DET
ftr-372	369	10	foreign	foreign	ADJ
ftr-372	369	11	tax	tax	NOUN
ftr-372	369	12	credit	credit	NOUN
ftr-372	369	13	(	(	PUNCT
ftr-372	369	14	1918	1918	NUM
ftr-372	369	15	)	)	PUNCT
ftr-372	369	16	,	,	PUNCT
ftr-372	369	17	subpart	subpart	NOUN
ftr-372	369	18	f	f	PROPN
ftr-372	369	19	(	(	PUNCT
ftr-372	369	20	1962	1962	NUM
ftr-372	369	21	)	)	PUNCT
ftr-372	369	22	,	,	PUNCT
ftr-372	369	23	and	and	CCONJ
ftr-372	369	24	the	the	DET
ftr-372	369	25	current	current	ADJ
ftr-372	369	26	transfer	transfer	NOUN
ftr-372	369	27	pricing	pricing	NOUN
ftr-372	369	28	regulations	regulation	NOUN
ftr-372	369	29	(	(	PUNCT
ftr-372	369	30	1968	1968	NUM
ftr-372	369	31	and	and	CCONJ
ftr-372	369	32	1994	1994	NUM
ftr-372	369	33	)	)	PUNCT
ftr-372	369	34	,	,	PUNCT
ftr-372	369	35	all	all	PRON
ftr-372	369	36	of	of	ADP
ftr-372	369	37	which	which	PRON
ftr-372	369	38	were	be	AUX
ftr-372	369	39	followed	follow	VERB
ftr-372	369	40	by	by	ADP
ftr-372	369	41	most	most	ADJ
ftr-372	369	42	of	of	ADP
ftr-372	369	43	520	520	NUM
ftr-372	369	44	florida	florida	PROPN
ftr-372	369	45	tax	tax	NOUN
ftr-372	369	46	review	review	NOUN
ftr-372	370	1	[	[	X
ftr-372	370	2	vol	vol	NOUN
ftr-372	370	3	.	.	PUNCT
ftr-372	370	4	9:5	9:5	PRON
ftr-372	370	5	our	our	PRON
ftr-372	370	6	major	major	ADJ
ftr-372	370	7	trading	trading	NOUN
ftr-372	370	8	partners	partner	NOUN
ftr-372	370	9	and	and	CCONJ
ftr-372	370	10	recognized	recognize	VERB
ftr-372	370	11	by	by	ADP
ftr-372	370	12	the	the	DET
ftr-372	370	13	oecd	oecd	PROPN
ftr-372	370	14	.	.	PUNCT
ftr-372	371	1	it	it	PRON
ftr-372	371	2	is	be	AUX
ftr-372	371	3	quite	quite	ADV
ftr-372	371	4	possible	possible	ADJ
ftr-372	371	5	that	that	SCONJ
ftr-372	371	6	if	if	SCONJ
ftr-372	371	7	the	the	DET
ftr-372	371	8	u.s	u.s	PROPN
ftr-372	371	9	.	.	PROPN
ftr-372	371	10	adopted	adopt	VERB
ftr-372	371	11	the	the	DET
ftr-372	371	12	proposed	propose	VERB
ftr-372	371	13	formulary	formulary	NOUN
ftr-372	371	14	split	split	NOUN
ftr-372	371	15	,	,	PUNCT
ftr-372	371	16	this	this	PRON
ftr-372	371	17	would	would	AUX
ftr-372	371	18	be	be	AUX
ftr-372	371	19	another	another	DET
ftr-372	371	20	innovation	innovation	NOUN
ftr-372	371	21	that	that	PRON
ftr-372	371	22	is	be	AUX
ftr-372	371	23	widely	widely	ADV
ftr-372	371	24	copied	copy	VERB
ftr-372	371	25	,	,	PUNCT
ftr-372	371	26	with	with	ADP
ftr-372	371	27	or	or	CCONJ
ftr-372	371	28	without	without	ADP
ftr-372	371	29	explicit	explicit	ADJ
ftr-372	371	30	coordination	coordination	NOUN
ftr-372	371	31	.	.	PUNCT
ftr-372	372	1	still	still	ADV
ftr-372	372	2	,	,	PUNCT
ftr-372	372	3	if	if	SCONJ
ftr-372	372	4	the	the	DET
ftr-372	372	5	united	united	PROPN
ftr-372	372	6	states	states	PROPN
ftr-372	372	7	adopts	adopt	VERB
ftr-372	372	8	a	a	DET
ftr-372	372	9	formulary	formulary	ADJ
ftr-372	372	10	approach	approach	NOUN
ftr-372	372	11	unilaterally	unilaterally	ADV
ftr-372	372	12	and	and	CCONJ
ftr-372	372	13	other	other	ADJ
ftr-372	372	14	countries	country	NOUN
ftr-372	372	15	do	do	AUX
ftr-372	372	16	not	not	PART
ftr-372	372	17	follow	follow	VERB
ftr-372	372	18	suit	suit	NOUN
ftr-372	372	19	(	(	PUNCT
ftr-372	372	20	or	or	CCONJ
ftr-372	372	21	follow	follow	VERB
ftr-372	372	22	suit	suit	NOUN
ftr-372	372	23	much	much	ADV
ftr-372	372	24	later	later	ADV
ftr-372	372	25	)	)	PUNCT
ftr-372	372	26	,	,	PUNCT
ftr-372	372	27	or	or	CCONJ
ftr-372	372	28	if	if	SCONJ
ftr-372	372	29	countries	country	NOUN
ftr-372	372	30	adopt	adopt	VERB
ftr-372	372	31	different	different	ADJ
ftr-372	372	32	formulas	formula	NOUN
ftr-372	372	33	,	,	PUNCT
ftr-372	372	34	there	there	PRON
ftr-372	372	35	is	be	VERB
ftr-372	372	36	the	the	DET
ftr-372	372	37	potential	potential	NOUN
ftr-372	372	38	for	for	ADP
ftr-372	372	39	double	double	ADJ
ftr-372	372	40	or	or	CCONJ
ftr-372	372	41	zero	zero	NUM
ftr-372	372	42	taxation	taxation	NOUN
ftr-372	372	43	.	.	PUNCT
ftr-372	373	1	this	this	PRON
ftr-372	373	2	is	be	AUX
ftr-372	373	3	,	,	PUNCT
ftr-372	373	4	arguably	arguably	ADV
ftr-372	373	5	,	,	PUNCT
ftr-372	373	6	the	the	DET
ftr-372	373	7	largest	large	ADJ
ftr-372	373	8	obstacle	obstacle	NOUN
ftr-372	373	9	to	to	ADP
ftr-372	373	10	unilateral	unilateral	ADJ
ftr-372	373	11	adoption	adoption	NOUN
ftr-372	373	12	of	of	ADP
ftr-372	373	13	a	a	DET
ftr-372	373	14	formulary	formulary	ADJ
ftr-372	373	15	system	system	NOUN
ftr-372	373	16	;	;	PUNCT
ftr-372	373	17	but	but	CCONJ
ftr-372	373	18	the	the	DET
ftr-372	373	19	significance	significance	NOUN
ftr-372	373	20	of	of	ADP
ftr-372	373	21	the	the	DET
ftr-372	373	22	obstacle	obstacle	NOUN
ftr-372	373	23	should	should	AUX
ftr-372	373	24	not	not	PART
ftr-372	373	25	be	be	AUX
ftr-372	373	26	overstated	overstate	VERB
ftr-372	373	27	.	.	PUNCT
ftr-372	374	1	although	although	SCONJ
ftr-372	374	2	situations	situation	NOUN
ftr-372	374	3	of	of	ADP
ftr-372	374	4	double	double	ADJ
ftr-372	374	5	taxation	taxation	NOUN
ftr-372	374	6	or	or	CCONJ
ftr-372	374	7	double	double	ADJ
ftr-372	374	8	non	non	NOUN
ftr-372	374	9	-	-	NOUN
ftr-372	374	10	taxation	taxation	NOUN
ftr-372	374	11	could	could	AUX
ftr-372	374	12	arise	arise	VERB
ftr-372	374	13	,	,	PUNCT
ftr-372	374	14	it	it	PRON
ftr-372	374	15	is	be	AUX
ftr-372	374	16	not	not	PART
ftr-372	374	17	clear	clear	ADJ
ftr-372	374	18	that	that	SCONJ
ftr-372	374	19	a	a	DET
ftr-372	374	20	formulary	formulary	ADJ
ftr-372	374	21	approach	approach	NOUN
ftr-372	374	22	would	would	AUX
ftr-372	374	23	produce	produce	VERB
ftr-372	374	24	more	more	ADV
ftr-372	374	25	double	double	ADJ
ftr-372	374	26	or	or	CCONJ
ftr-372	374	27	non	non	ADJ
ftr-372	374	28	-	-	NOUN
ftr-372	374	29	taxation	taxation	NOUN
ftr-372	374	30	than	than	ADP
ftr-372	374	31	the	the	DET
ftr-372	374	32	current	current	ADJ
ftr-372	374	33	regime	regime	NOUN
ftr-372	374	34	.	.	PUNCT
ftr-372	375	1	the	the	DET
ftr-372	375	2	notorious	notorious	ADJ
ftr-372	375	3	absence	absence	NOUN
ftr-372	375	4	of	of	ADP
ftr-372	375	5	clear	clear	ADJ
ftr-372	375	6	standards	standard	NOUN
ftr-372	375	7	under	under	ADP
ftr-372	375	8	the	the	DET
ftr-372	375	9	current	current	ADJ
ftr-372	375	10	separate	separate	ADJ
ftr-372	375	11	accounting	accounting	NOUN
ftr-372	375	12	system	system	NOUN
ftr-372	375	13	means	mean	VERB
ftr-372	375	14	that	that	SCONJ
ftr-372	375	15	different	different	ADJ
ftr-372	375	16	countries	country	NOUN
ftr-372	375	17	routinely	routinely	ADV
ftr-372	375	18	reach	reach	VERB
ftr-372	375	19	widely	widely	ADV
ftr-372	375	20	disparate	disparate	ADJ
ftr-372	375	21	divisions	division	NOUN
ftr-372	375	22	of	of	ADP
ftr-372	375	23	income	income	NOUN
ftr-372	375	24	under	under	ADP
ftr-372	375	25	the	the	DET
ftr-372	375	26	same	same	ADJ
ftr-372	375	27	facts	fact	NOUN
ftr-372	375	28	.	.	PUNCT
ftr-372	376	1	it	it	PRON
ftr-372	376	2	is	be	AUX
ftr-372	376	3	hard	hard	ADJ
ftr-372	376	4	to	to	PART
ftr-372	376	5	imagine	imagine	VERB
ftr-372	376	6	that	that	SCONJ
ftr-372	376	7	a	a	DET
ftr-372	376	8	reformed	reform	VERB
ftr-372	376	9	system	system	NOUN
ftr-372	376	10	,	,	PUNCT
ftr-372	376	11	which	which	PRON
ftr-372	376	12	at	at	ADP
ftr-372	376	13	least	least	ADJ
ftr-372	376	14	provides	provide	VERB
ftr-372	376	15	clear	clear	ADJ
ftr-372	376	16	quantitative	quantitative	ADJ
ftr-372	376	17	benchmarks	benchmark	NOUN
ftr-372	376	18	,	,	PUNCT
ftr-372	376	19	would	would	AUX
ftr-372	376	20	lead	lead	VERB
ftr-372	376	21	to	to	ADP
ftr-372	376	22	as	as	ADV
ftr-372	376	23	many	many	ADJ
ftr-372	376	24	double	double	ADJ
ftr-372	376	25	taxation	taxation	NOUN
ftr-372	376	26	,	,	PUNCT
ftr-372	376	27	or	or	CCONJ
ftr-372	376	28	double	double	ADJ
ftr-372	376	29	non	non	NOUN
ftr-372	376	30	-	-	NOUN
ftr-372	376	31	taxation	taxation	NOUN
ftr-372	376	32	,	,	PUNCT
ftr-372	376	33	disputes	dispute	NOUN
ftr-372	376	34	as	as	SCONJ
ftr-372	376	35	the	the	DET
ftr-372	376	36	current	current	ADJ
ftr-372	376	37	system	system	NOUN
ftr-372	376	38	already	already	ADV
ftr-372	376	39	produces	produce	VERB
ftr-372	376	40	.	.	PUNCT
ftr-372	377	1	for	for	ADP
ftr-372	377	2	example	example	NOUN
ftr-372	377	3	,	,	PUNCT
ftr-372	377	4	the	the	DET
ftr-372	377	5	irs	irs	PROPN
ftr-372	377	6	recently	recently	ADV
ftr-372	377	7	settled	settle	VERB
ftr-372	377	8	a	a	DET
ftr-372	377	9	major	major	ADJ
ftr-372	377	10	transfer	transfer	NOUN
ftr-372	377	11	pricing	pricing	NOUN
ftr-372	377	12	case	case	NOUN
ftr-372	377	13	with	with	ADP
ftr-372	377	14	the	the	DET
ftr-372	377	15	british	british	ADJ
ftr-372	377	16	firm	firm	ADJ
ftr-372	377	17	glaxo	glaxo	NOUN
ftr-372	377	18	for	for	ADP
ftr-372	377	19	$	$	SYM
ftr-372	377	20	3.4	3.4	NUM
ftr-372	377	21	billion	billion	NUM
ftr-372	377	22	.	.	PUNCT
ftr-372	378	1	this	this	DET
ftr-372	378	2	additional	additional	ADJ
ftr-372	378	3	revenue	revenue	NOUN
ftr-372	378	4	resulted	result	VERB
ftr-372	378	5	from	from	ADP
ftr-372	378	6	shifting	shift	VERB
ftr-372	378	7	to	to	ADP
ftr-372	378	8	the	the	DET
ftr-372	378	9	u.s	u.s	PROPN
ftr-372	378	10	.	.	PROPN
ftr-372	378	11	profits	profit	NOUN
ftr-372	378	12	that	that	PRON
ftr-372	378	13	glaxo	glaxo	NOUN
ftr-372	378	14	claimed	claim	VERB
ftr-372	378	15	belonged	belong	VERB
ftr-372	378	16	in	in	ADP
ftr-372	378	17	the	the	DET
ftr-372	378	18	uk.32	uk.32	NOUN
ftr-372	378	19	it	it	PRON
ftr-372	378	20	is	be	AUX
ftr-372	378	21	far	far	ADV
ftr-372	378	22	from	from	ADP
ftr-372	378	23	clear	clear	ADJ
ftr-372	378	24	that	that	SCONJ
ftr-372	378	25	the	the	DET
ftr-372	378	26	uk	uk	PROPN
ftr-372	378	27	tax	tax	NOUN
ftr-372	378	28	authorities	authority	NOUN
ftr-372	378	29	would	would	AUX
ftr-372	378	30	accept	accept	VERB
ftr-372	378	31	the	the	DET
ftr-372	378	32	result	result	NOUN
ftr-372	378	33	of	of	ADP
ftr-372	378	34	this	this	DET
ftr-372	378	35	settlement	settlement	NOUN
ftr-372	378	36	:	:	PUNCT
ftr-372	378	37	under	under	ADP
ftr-372	378	38	the	the	DET
ftr-372	378	39	us	us	PROPN
ftr-372	378	40	-	-	PUNCT
ftr-372	378	41	uk	uk	PROPN
ftr-372	378	42	tax	tax	NOUN
ftr-372	378	43	treaty	treaty	NOUN
ftr-372	378	44	,	,	PUNCT
ftr-372	378	45	they	they	PRON
ftr-372	378	46	are	be	AUX
ftr-372	378	47	not	not	PART
ftr-372	378	48	required	require	VERB
ftr-372	378	49	to	to	PART
ftr-372	378	50	do	do	VERB
ftr-372	378	51	so	so	ADV
ftr-372	378	52	.	.	PUNCT
ftr-372	379	1	(	(	PUNCT
ftr-372	379	2	art	art	NOUN
ftr-372	379	3	.	.	PUNCT
ftr-372	380	1	9	9	NUM
ftr-372	380	2	of	of	ADP
ftr-372	380	3	the	the	DET
ftr-372	380	4	treaty	treaty	NOUN
ftr-372	380	5	only	only	ADV
ftr-372	380	6	states	state	VERB
ftr-372	380	7	that	that	SCONJ
ftr-372	380	8	a	a	DET
ftr-372	380	9	country	country	NOUN
ftr-372	380	10	must	must	AUX
ftr-372	380	11	make	make	VERB
ftr-372	380	12	a	a	DET
ftr-372	380	13	“	"	PUNCT
ftr-372	380	14	correlative	correlative	ADJ
ftr-372	380	15	adjustment	adjustment	NOUN
ftr-372	380	16	”	"	PUNCT
ftr-372	380	17	when	when	SCONJ
ftr-372	380	18	profits	profit	NOUN
ftr-372	380	19	are	be	AUX
ftr-372	380	20	shifted	shift	VERB
ftr-372	380	21	by	by	ADP
ftr-372	380	22	the	the	DET
ftr-372	380	23	other	other	ADJ
ftr-372	380	24	treaty	treaty	NOUN
ftr-372	380	25	partner	partner	NOUN
ftr-372	380	26	if	if	SCONJ
ftr-372	380	27	it	it	PRON
ftr-372	380	28	agrees	agree	VERB
ftr-372	380	29	that	that	SCONJ
ftr-372	380	30	the	the	DET
ftr-372	380	31	profit	profit	NOUN
ftr-372	380	32	shift	shift	NOUN
ftr-372	380	33	was	be	AUX
ftr-372	380	34	justified	justify	VERB
ftr-372	380	35	.	.	PUNCT
ftr-372	380	36	)	)	PUNCT
ftr-372	381	1	the	the	DET
ftr-372	381	2	dispute	dispute	NOUN
ftr-372	381	3	resolution	resolution	NOUN
ftr-372	381	4	mechanism	mechanism	NOUN
ftr-372	381	5	in	in	ADP
ftr-372	381	6	most	most	ADJ
ftr-372	381	7	of	of	ADP
ftr-372	381	8	our	our	PRON
ftr-372	381	9	tax	tax	NOUN
ftr-372	381	10	treaties	treaty	NOUN
ftr-372	381	11	does	do	AUX
ftr-372	381	12	not	not	PART
ftr-372	381	13	provide	provide	VERB
ftr-372	381	14	for	for	ADP
ftr-372	381	15	binding	bind	VERB
ftr-372	381	16	arbitration	arbitration	NOUN
ftr-372	381	17	and	and	CCONJ
ftr-372	381	18	therefore	therefore	ADV
ftr-372	381	19	does	do	AUX
ftr-372	381	20	not	not	PART
ftr-372	381	21	necessarily	necessarily	ADV
ftr-372	381	22	lead	lead	VERB
ftr-372	381	23	to	to	ADP
ftr-372	381	24	a	a	DET
ftr-372	381	25	resolution	resolution	NOUN
ftr-372	381	26	.	.	PUNCT
ftr-372	382	1	as	as	SCONJ
ftr-372	382	2	justice	justice	PROPN
ftr-372	382	3	brennan	brennan	PROPN
ftr-372	382	4	observed	observe	VERB
ftr-372	382	5	in	in	ADP
ftr-372	382	6	the	the	DET
ftr-372	382	7	container	container	NOUN
ftr-372	382	8	case	case	NOUN
ftr-372	382	9	(	(	PUNCT
ftr-372	382	10	approving	approve	VERB
ftr-372	382	11	california	california	PROPN
ftr-372	382	12	’s	’s	PART
ftr-372	382	13	application	application	NOUN
ftr-372	382	14	of	of	ADP
ftr-372	382	15	worldwide	worldwide	ADJ
ftr-372	382	16	fa	fa	NOUN
ftr-372	382	17	to	to	ADP
ftr-372	382	18	usbased	usbased	ADJ
ftr-372	382	19	mnes	mne	NOUN
ftr-372	382	20	)	)	PUNCT
ftr-372	382	21	,	,	PUNCT
ftr-372	382	22	it	it	PRON
ftr-372	382	23	is	be	AUX
ftr-372	382	24	not	not	PART
ftr-372	382	25	clear	clear	ADJ
ftr-372	382	26	which	which	DET
ftr-372	382	27	method	method	NOUN
ftr-372	382	28	(	(	PUNCT
ftr-372	382	29	fa	fa	INTJ
ftr-372	382	30	or	or	CCONJ
ftr-372	382	31	sa	sa	PROPN
ftr-372	382	32	)	)	PUNCT
ftr-372	382	33	produces	produce	VERB
ftr-372	382	34	more	more	ADV
ftr-372	382	35	over	over	ADP
ftr-372	382	36	or	or	CCONJ
ftr-372	382	37	under	under	ADP
ftr-372	382	38	-	-	PUNCT
ftr-372	382	39	taxation	taxation	NOUN
ftr-372	382	40	,	,	PUNCT
ftr-372	382	41	even	even	ADV
ftr-372	382	42	when	when	SCONJ
ftr-372	382	43	some	some	DET
ftr-372	382	44	countries	country	NOUN
ftr-372	382	45	use	use	VERB
ftr-372	382	46	fa	fa	NOUN
ftr-372	382	47	and	and	CCONJ
ftr-372	382	48	the	the	DET
ftr-372	382	49	others	other	NOUN
ftr-372	382	50	use	use	VERB
ftr-372	382	51	sa	sa	NOUN
ftr-372	382	52	,	,	PUNCT
ftr-372	382	53	or	or	CCONJ
ftr-372	382	54	when	when	SCONJ
ftr-372	382	55	different	different	ADJ
ftr-372	382	56	formulas	formula	NOUN
ftr-372	382	57	are	be	AUX
ftr-372	382	58	used.33	used.33	NOUN
ftr-372	382	59	in	in	ADP
ftr-372	382	60	summary	summary	NOUN
ftr-372	382	61	,	,	PUNCT
ftr-372	382	62	with	with	ADP
ftr-372	382	63	respect	respect	NOUN
ftr-372	382	64	to	to	ADP
ftr-372	382	65	the	the	DET
ftr-372	382	66	potential	potential	ADJ
ftr-372	382	67	problem	problem	NOUN
ftr-372	382	68	of	of	ADP
ftr-372	382	69	double	double	ADJ
ftr-372	382	70	taxation	taxation	NOUN
ftr-372	382	71	,	,	PUNCT
ftr-372	382	72	it	it	PRON
ftr-372	382	73	must	must	AUX
ftr-372	382	74	be	be	AUX
ftr-372	382	75	remembered	remember	VERB
ftr-372	382	76	that	that	SCONJ
ftr-372	382	77	the	the	DET
ftr-372	382	78	current	current	ADJ
ftr-372	382	79	system	system	NOUN
ftr-372	382	80	,	,	PUNCT
ftr-372	382	81	which	which	PRON
ftr-372	382	82	typically	typically	ADV
ftr-372	382	83	provides	provide	VERB
ftr-372	382	84	only	only	ADV
ftr-372	382	85	wide	wide	ADJ
ftr-372	382	86	ranges	range	NOUN
ftr-372	382	87	of	of	ADP
ftr-372	382	88	potential	potential	ADJ
ftr-372	382	89	“	"	PUNCT
ftr-372	382	90	answers	answer	NOUN
ftr-372	382	91	”	"	PUNCT
ftr-372	382	92	to	to	ADP
ftr-372	382	93	any	any	DET
ftr-372	382	94	given	give	VERB
ftr-372	382	95	transfer	transfer	NOUN
ftr-372	382	96	pricing	pricing	NOUN
ftr-372	382	97	issue	issue	NOUN
ftr-372	382	98	,	,	PUNCT
ftr-372	382	99	often	often	ADV
ftr-372	382	100	results	result	VERB
ftr-372	382	101	in	in	ADP
ftr-372	382	102	very	very	ADV
ftr-372	382	103	divergent	divergent	ADJ
ftr-372	382	104	positions	position	NOUN
ftr-372	382	105	being	be	AUX
ftr-372	382	106	taken	take	VERB
ftr-372	382	107	by	by	ADP
ftr-372	382	108	different	different	ADJ
ftr-372	382	109	countries	country	NOUN
ftr-372	382	110	,	,	PUNCT
ftr-372	382	111	even	even	ADV
ftr-372	382	112	when	when	SCONJ
ftr-372	382	113	both	both	DET
ftr-372	382	114	countries	country	NOUN
ftr-372	382	115	ostensibly	ostensibly	ADV
ftr-372	382	116	are	be	AUX
ftr-372	382	117	applying	apply	VERB
ftr-372	382	118	the	the	DET
ftr-372	382	119	same	same	ADJ
ftr-372	382	120	“	"	PUNCT
ftr-372	382	121	arm	arm	NOUN
ftr-372	382	122	’s	’s	PART
ftr-372	382	123	length	length	NOUN
ftr-372	382	124	”	"	PUNCT
ftr-372	382	125	principles	principle	NOUN
ftr-372	382	126	.	.	PUNCT
ftr-372	383	1	therefore	therefore	ADV
ftr-372	383	2	,	,	PUNCT
ftr-372	383	3	as	as	ADP
ftr-372	383	4	a	a	DET
ftr-372	383	5	starting	starting	NOUN
ftr-372	383	6	point	point	NOUN
ftr-372	383	7	,	,	PUNCT
ftr-372	383	8	it	it	PRON
ftr-372	383	9	should	should	AUX
ftr-372	383	10	not	not	PART
ftr-372	383	11	be	be	AUX
ftr-372	383	12	thought	think	VERB
ftr-372	383	13	that	that	SCONJ
ftr-372	383	14	a	a	DET
ftr-372	383	15	revised	revise	VERB
ftr-372	383	16	section	section	NOUN
ftr-372	383	17	482	482	NUM
ftr-372	383	18	would	would	AUX
ftr-372	383	19	move	move	VERB
ftr-372	383	20	us	we	PRON
ftr-372	383	21	from	from	ADP
ftr-372	383	22	a	a	DET
ftr-372	383	23	system	system	NOUN
ftr-372	383	24	without	without	ADP
ftr-372	383	25	32	32	NUM
ftr-372	383	26	.	.	PUNCT
ftr-372	384	1	for	for	ADP
ftr-372	384	2	news	news	NOUN
ftr-372	384	3	reports	report	NOUN
ftr-372	384	4	describing	describe	VERB
ftr-372	384	5	the	the	DET
ftr-372	384	6	glaxo	glaxo	NOUN
ftr-372	384	7	matter	matter	NOUN
ftr-372	384	8	,	,	PUNCT
ftr-372	384	9	see	see	VERB
ftr-372	384	10	glaxo	glaxo	NOUN
ftr-372	384	11	preparing	prepare	VERB
ftr-372	384	12	to	to	PART
ftr-372	384	13	litigate	litigate	VERB
ftr-372	384	14	transfer	transfer	NOUN
ftr-372	384	15	pricing	pricing	NOUN
ftr-372	384	16	“	"	PUNCT
ftr-372	384	17	heritage	heritage	NOUN
ftr-372	384	18	product	product	NOUN
ftr-372	384	19	”	"	PUNCT
ftr-372	384	20	dispute	dispute	NOUN
ftr-372	384	21	in	in	ADP
ftr-372	384	22	united	united	ADJ
ftr-372	384	23	kingdom	kingdom	PROPN
ftr-372	384	24	,	,	PUNCT
ftr-372	384	25	daily	daily	ADJ
ftr-372	384	26	tax	tax	NOUN
ftr-372	384	27	report	report	NOUN
ftr-372	384	28	,	,	PUNCT
ftr-372	384	29	mar	mar	PROPN
ftr-372	384	30	.	.	PROPN
ftr-372	384	31	7	7	NUM
ftr-372	384	32	,	,	PUNCT
ftr-372	384	33	2007	2007	NUM
ftr-372	384	34	,	,	PUNCT
ftr-372	384	35	at	at	ADP
ftr-372	384	36	i-3	i-3	NUM
ftr-372	384	37	;	;	PUNCT
ftr-372	384	38	and	and	CCONJ
ftr-372	384	39	glaxosmithkline	glaxosmithkline	PROPN
ftr-372	384	40	to	to	PART
ftr-372	384	41	pay	pay	VERB
ftr-372	384	42	$	$	SYM
ftr-372	384	43	3.4	3.4	NUM
ftr-372	384	44	billion	billion	NUM
ftr-372	384	45	to	to	PART
ftr-372	384	46	settle	settle	VERB
ftr-372	384	47	largest	large	ADJ
ftr-372	384	48	dispute	dispute	NOUN
ftr-372	384	49	in	in	ADP
ftr-372	384	50	irs	irs	PROPN
ftr-372	384	51	history	history	NOUN
ftr-372	384	52	,	,	PUNCT
ftr-372	384	53	daily	daily	ADJ
ftr-372	384	54	tax	tax	NOUN
ftr-372	384	55	report	report	NOUN
ftr-372	384	56	,	,	PUNCT
ftr-372	384	57	sept	sept	PROPN
ftr-372	384	58	.	.	PROPN
ftr-372	384	59	12	12	NUM
ftr-372	384	60	,	,	PUNCT
ftr-372	384	61	2006	2006	NUM
ftr-372	384	62	at	at	ADP
ftr-372	384	63	gg-1	gg-1	NOUN
ftr-372	384	64	.	.	PUNCT
ftr-372	385	1	33	33	NUM
ftr-372	385	2	.	.	PUNCT
ftr-372	386	1	container	container	PROPN
ftr-372	386	2	corp	corp	PROPN
ftr-372	386	3	.	.	PROPN
ftr-372	386	4	v.	v.	ADP
ftr-372	386	5	franchise	franchise	PROPN
ftr-372	386	6	tax	tax	PROPN
ftr-372	386	7	board	board	NOUN
ftr-372	386	8	,	,	PUNCT
ftr-372	386	9	463	463	NUM
ftr-372	386	10	u.s	u.s	PROPN
ftr-372	386	11	.	.	PROPN
ftr-372	386	12	159	159	NUM
ftr-372	386	13	(	(	PUNCT
ftr-372	386	14	1983	1983	NUM
ftr-372	386	15	)	)	PUNCT
ftr-372	386	16	.	.	PUNCT
ftr-372	387	1	2009	2009	NUM
ftr-372	387	2	]	]	PUNCT
ftr-372	387	3	allocating	allocate	VERB
ftr-372	387	4	business	business	NOUN
ftr-372	387	5	profits	profit	NOUN
ftr-372	387	6	for	for	ADP
ftr-372	387	7	tax	tax	NOUN
ftr-372	387	8	purposes	purpose	NOUN
ftr-372	387	9	521	521	NUM
ftr-372	387	10	substantial	substantial	ADJ
ftr-372	387	11	double	double	ADJ
ftr-372	387	12	taxation	taxation	NOUN
ftr-372	387	13	to	to	ADP
ftr-372	387	14	a	a	DET
ftr-372	387	15	system	system	NOUN
ftr-372	387	16	with	with	ADP
ftr-372	387	17	double	double	ADJ
ftr-372	387	18	taxation	taxation	NOUN
ftr-372	387	19	;	;	PUNCT
ftr-372	387	20	in	in	ADP
ftr-372	387	21	fact	fact	NOUN
ftr-372	387	22	,	,	PUNCT
ftr-372	387	23	it	it	PRON
ftr-372	387	24	is	be	AUX
ftr-372	387	25	not	not	PART
ftr-372	387	26	at	at	ADV
ftr-372	387	27	all	all	ADV
ftr-372	387	28	clear	clear	ADJ
ftr-372	387	29	whether	whether	SCONJ
ftr-372	387	30	adoption	adoption	NOUN
ftr-372	387	31	of	of	ADP
ftr-372	387	32	a	a	DET
ftr-372	387	33	statute	statute	NOUN
ftr-372	387	34	like	like	ADP
ftr-372	387	35	that	that	PRON
ftr-372	387	36	below	below	ADV
ftr-372	387	37	would	would	AUX
ftr-372	387	38	lead	lead	VERB
ftr-372	387	39	to	to	ADP
ftr-372	387	40	more	more	ADJ
ftr-372	387	41	or	or	CCONJ
ftr-372	387	42	less	less	ADJ
ftr-372	387	43	danger	danger	NOUN
ftr-372	387	44	of	of	ADP
ftr-372	387	45	double	double	ADJ
ftr-372	387	46	taxation	taxation	NOUN
ftr-372	387	47	.	.	PUNCT
ftr-372	388	1	of	of	ADP
ftr-372	388	2	course	course	ADV
ftr-372	388	3	,	,	PUNCT
ftr-372	388	4	to	to	ADP
ftr-372	388	5	the	the	DET
ftr-372	388	6	extent	extent	NOUN
ftr-372	388	7	other	other	ADJ
ftr-372	388	8	countries	country	NOUN
ftr-372	388	9	,	,	PUNCT
ftr-372	388	10	particularly	particularly	ADV
ftr-372	388	11	those	those	PRON
ftr-372	388	12	within	within	ADP
ftr-372	388	13	the	the	DET
ftr-372	388	14	european	european	PROPN
ftr-372	388	15	union	union	PROPN
ftr-372	388	16	,	,	PUNCT
ftr-372	388	17	develop	develop	VERB
ftr-372	388	18	formulary	formulary	ADJ
ftr-372	388	19	systems	system	NOUN
ftr-372	388	20	of	of	ADP
ftr-372	388	21	their	their	PRON
ftr-372	388	22	own	own	ADJ
ftr-372	388	23	,	,	PUNCT
ftr-372	388	24	a	a	DET
ftr-372	388	25	formulary	formulary	ADJ
ftr-372	388	26	approach	approach	NOUN
ftr-372	388	27	by	by	ADP
ftr-372	388	28	the	the	DET
ftr-372	388	29	united	united	PROPN
ftr-372	388	30	states	states	PROPN
ftr-372	388	31	would	would	AUX
ftr-372	388	32	fit	fit	VERB
ftr-372	388	33	well	well	ADV
ftr-372	388	34	into	into	ADP
ftr-372	388	35	an	an	DET
ftr-372	388	36	international	international	ADJ
ftr-372	388	37	system	system	NOUN
ftr-372	388	38	for	for	ADP
ftr-372	388	39	avoidance	avoidance	NOUN
ftr-372	388	40	of	of	ADP
ftr-372	388	41	double	double	ADJ
ftr-372	388	42	taxation	taxation	NOUN
ftr-372	388	43	.	.	PUNCT
ftr-372	389	1	34	34	NUM
ftr-372	389	2	in	in	ADP
ftr-372	389	3	order	order	NOUN
ftr-372	389	4	to	to	PART
ftr-372	389	5	evaluate	evaluate	VERB
ftr-372	389	6	the	the	DET
ftr-372	389	7	question	question	NOUN
ftr-372	389	8	of	of	ADP
ftr-372	389	9	double	double	ADJ
ftr-372	389	10	taxation	taxation	NOUN
ftr-372	389	11	during	during	ADP
ftr-372	389	12	the	the	DET
ftr-372	389	13	period	period	NOUN
ftr-372	389	14	when	when	SCONJ
ftr-372	389	15	a	a	DET
ftr-372	389	16	u.s	u.s	PROPN
ftr-372	389	17	.	.	PROPN
ftr-372	389	18	formulary	formulary	NOUN
ftr-372	389	19	system	system	NOUN
ftr-372	389	20	might	might	AUX
ftr-372	389	21	be	be	AUX
ftr-372	389	22	mixed	mix	VERB
ftr-372	389	23	with	with	ADP
ftr-372	389	24	arm	arm	NOUN
ftr-372	389	25	’s	’s	PART
ftr-372	389	26	length	length	NOUN
ftr-372	389	27	systems	system	NOUN
ftr-372	389	28	in	in	ADP
ftr-372	389	29	other	other	ADJ
ftr-372	389	30	countries	country	NOUN
ftr-372	389	31	,	,	PUNCT
ftr-372	389	32	it	it	PRON
ftr-372	389	33	should	should	AUX
ftr-372	389	34	be	be	AUX
ftr-372	389	35	recognized	recognize	VERB
ftr-372	389	36	that	that	SCONJ
ftr-372	389	37	those	those	DET
ftr-372	389	38	multinational	multinational	ADJ
ftr-372	389	39	groups	group	NOUN
ftr-372	389	40	that	that	PRON
ftr-372	389	41	have	have	AUX
ftr-372	389	42	,	,	PUNCT
ftr-372	389	43	to	to	ADP
ftr-372	389	44	date	date	NOUN
ftr-372	389	45	,	,	PUNCT
ftr-372	389	46	adopted	adopt	VERB
ftr-372	389	47	tax	tax	NOUN
ftr-372	389	48	-	-	PUNCT
ftr-372	389	49	minimization	minimization	NOUN
ftr-372	389	50	structures	structure	NOUN
ftr-372	389	51	involving	involve	VERB
ftr-372	389	52	transfer	transfer	NOUN
ftr-372	389	53	pricing	pricing	NOUN
ftr-372	389	54	typically	typically	ADV
ftr-372	389	55	have	have	AUX
ftr-372	389	56	sought	seek	VERB
ftr-372	389	57	to	to	PART
ftr-372	389	58	minimize	minimize	VERB
ftr-372	389	59	their	their	PRON
ftr-372	389	60	taxable	taxable	ADJ
ftr-372	389	61	incomes	income	NOUN
ftr-372	389	62	in	in	ADP
ftr-372	389	63	all	all	DET
ftr-372	389	64	high	high	ADJ
ftr-372	389	65	-	-	PUNCT
ftr-372	389	66	tax	tax	NOUN
ftr-372	389	67	countries	country	NOUN
ftr-372	389	68	in	in	ADP
ftr-372	389	69	which	which	PRON
ftr-372	389	70	they	they	PRON
ftr-372	389	71	operate	operate	VERB
ftr-372	389	72	,	,	PUNCT
ftr-372	389	73	not	not	PART
ftr-372	389	74	only	only	ADV
ftr-372	389	75	the	the	DET
ftr-372	389	76	united	united	PROPN
ftr-372	389	77	states	states	PROPN
ftr-372	389	78	,	,	PUNCT
ftr-372	389	79	and	and	CCONJ
ftr-372	389	80	to	to	PART
ftr-372	389	81	shift	shift	VERB
ftr-372	389	82	income	income	NOUN
ftr-372	389	83	into	into	ADP
ftr-372	389	84	lowor	lowor	ADJ
ftr-372	389	85	zero	zero	NUM
ftr-372	389	86	-	-	PUNCT
ftr-372	389	87	tax	tax	NOUN
ftr-372	389	88	countries	country	NOUN
ftr-372	389	89	.	.	PUNCT
ftr-372	390	1	as	as	ADP
ftr-372	390	2	a	a	DET
ftr-372	390	3	result	result	NOUN
ftr-372	390	4	,	,	PUNCT
ftr-372	390	5	a	a	DET
ftr-372	390	6	unilateral	unilateral	ADJ
ftr-372	390	7	move	move	NOUN
ftr-372	390	8	by	by	ADP
ftr-372	390	9	the	the	DET
ftr-372	390	10	united	united	PROPN
ftr-372	390	11	states	states	PROPN
ftr-372	390	12	to	to	ADP
ftr-372	390	13	a	a	DET
ftr-372	390	14	formulary	formulary	ADJ
ftr-372	390	15	system	system	NOUN
ftr-372	390	16	is	be	AUX
ftr-372	390	17	not	not	PART
ftr-372	390	18	likely	likely	ADJ
ftr-372	390	19	to	to	PART
ftr-372	390	20	increase	increase	VERB
ftr-372	390	21	disputes	dispute	NOUN
ftr-372	390	22	with	with	ADP
ftr-372	390	23	other	other	ADJ
ftr-372	390	24	high	high	ADJ
ftr-372	390	25	-	-	PUNCT
ftr-372	390	26	tax	tax	NOUN
ftr-372	390	27	countries	country	NOUN
ftr-372	390	28	;	;	PUNCT
ftr-372	390	29	rather	rather	ADV
ftr-372	390	30	,	,	PUNCT
ftr-372	390	31	it	it	PRON
ftr-372	390	32	is	be	AUX
ftr-372	390	33	likely	likely	ADJ
ftr-372	390	34	to	to	PART
ftr-372	390	35	increase	increase	VERB
ftr-372	390	36	disagreements	disagreement	NOUN
ftr-372	390	37	with	with	ADP
ftr-372	390	38	low	low	ADJ
ftr-372	390	39	-	-	PUNCT
ftr-372	390	40	tax	tax	NOUN
ftr-372	390	41	countries	country	NOUN
ftr-372	390	42	that	that	PRON
ftr-372	390	43	have	have	AUX
ftr-372	390	44	sought	seek	VERB
ftr-372	390	45	actively	actively	ADV
ftr-372	390	46	to	to	PART
ftr-372	390	47	attract	attract	VERB
ftr-372	390	48	income	income	NOUN
ftr-372	390	49	and	and	CCONJ
ftr-372	390	50	business	business	NOUN
ftr-372	390	51	from	from	ADP
ftr-372	390	52	the	the	DET
ftr-372	390	53	united	united	PROPN
ftr-372	390	54	states	states	PROPN
ftr-372	390	55	.	.	PUNCT
ftr-372	391	1	it	it	PRON
ftr-372	391	2	is	be	AUX
ftr-372	391	3	not	not	PART
ftr-372	391	4	clear	clear	ADJ
ftr-372	391	5	that	that	DET
ftr-372	391	6	avoidance	avoidance	NOUN
ftr-372	391	7	of	of	ADP
ftr-372	391	8	these	these	DET
ftr-372	391	9	kinds	kind	NOUN
ftr-372	391	10	of	of	ADP
ftr-372	391	11	tax	tax	NOUN
ftr-372	391	12	disputes	dispute	NOUN
ftr-372	391	13	constitutes	constitute	VERB
ftr-372	391	14	a	a	DET
ftr-372	391	15	valid	valid	ADJ
ftr-372	391	16	reason	reason	NOUN
ftr-372	391	17	to	to	PART
ftr-372	391	18	delay	delay	VERB
ftr-372	391	19	reform	reform	NOUN
ftr-372	391	20	of	of	ADP
ftr-372	391	21	the	the	DET
ftr-372	391	22	u.s	u.s	PROPN
ftr-372	391	23	.	.	PROPN
ftr-372	391	24	transfer	transfer	NOUN
ftr-372	391	25	pricing	pricing	NOUN
ftr-372	391	26	rules	rule	NOUN
ftr-372	391	27	.	.	PUNCT
ftr-372	392	1	it	it	PRON
ftr-372	392	2	nevertheless	nevertheless	ADV
ftr-372	392	3	needs	need	VERB
ftr-372	392	4	to	to	PART
ftr-372	392	5	be	be	AUX
ftr-372	392	6	recognized	recognize	VERB
ftr-372	392	7	that	that	SCONJ
ftr-372	392	8	a	a	DET
ftr-372	392	9	unilateral	unilateral	ADJ
ftr-372	392	10	move	move	NOUN
ftr-372	392	11	to	to	ADP
ftr-372	392	12	a	a	DET
ftr-372	392	13	formula	formula	NOUN
ftr-372	392	14	-	-	PUNCT
ftr-372	392	15	based	base	VERB
ftr-372	392	16	approach	approach	NOUN
ftr-372	392	17	is	be	AUX
ftr-372	392	18	likely	likely	ADJ
ftr-372	392	19	to	to	PART
ftr-372	392	20	result	result	VERB
ftr-372	392	21	in	in	ADP
ftr-372	392	22	political	political	ADJ
ftr-372	392	23	controversy	controversy	NOUN
ftr-372	392	24	with	with	ADP
ftr-372	392	25	the	the	DET
ftr-372	392	26	low	low	ADJ
ftr-372	392	27	-	-	PUNCT
ftr-372	392	28	tax	tax	NOUN
ftr-372	392	29	countries,35	countries,35	NOUN
ftr-372	392	30	and	and	CCONJ
ftr-372	392	31	because	because	SCONJ
ftr-372	392	32	the	the	DET
ftr-372	392	33	interests	interest	NOUN
ftr-372	392	34	of	of	ADP
ftr-372	392	35	those	those	DET
ftr-372	392	36	countries	country	NOUN
ftr-372	392	37	will	will	AUX
ftr-372	392	38	coincide	coincide	VERB
ftr-372	392	39	with	with	ADP
ftr-372	392	40	those	those	PRON
ftr-372	392	41	of	of	ADP
ftr-372	392	42	companies	company	NOUN
ftr-372	392	43	that	that	PRON
ftr-372	392	44	seek	seek	VERB
ftr-372	392	45	to	to	PART
ftr-372	392	46	retain	retain	VERB
ftr-372	392	47	the	the	DET
ftr-372	392	48	subsidies	subsidy	NOUN
ftr-372	392	49	implicit	implicit	ADJ
ftr-372	392	50	in	in	ADP
ftr-372	392	51	the	the	DET
ftr-372	392	52	current	current	ADJ
ftr-372	392	53	system	system	NOUN
ftr-372	392	54	,	,	PUNCT
ftr-372	392	55	those	those	DET
ftr-372	392	56	governments	government	NOUN
ftr-372	392	57	may	may	AUX
ftr-372	392	58	find	find	VERB
ftr-372	392	59	themselves	themselves	PRON
ftr-372	392	60	in	in	ADP
ftr-372	392	61	political	political	ADJ
ftr-372	392	62	alliance	alliance	NOUN
ftr-372	392	63	with	with	ADP
ftr-372	392	64	multinational	multinational	ADJ
ftr-372	392	65	companies	company	NOUN
ftr-372	392	66	themselves	themselves	PRON
ftr-372	392	67	.	.	PUNCT
ftr-372	393	1	how	how	SCONJ
ftr-372	393	2	to	to	PART
ftr-372	393	3	resolve	resolve	VERB
ftr-372	393	4	the	the	DET
ftr-372	393	5	resulting	result	VERB
ftr-372	393	6	controversy	controversy	NOUN
ftr-372	393	7	is	be	AUX
ftr-372	393	8	a	a	DET
ftr-372	393	9	question	question	NOUN
ftr-372	393	10	that	that	PRON
ftr-372	393	11	will	will	AUX
ftr-372	393	12	need	need	VERB
ftr-372	393	13	to	to	PART
ftr-372	393	14	be	be	AUX
ftr-372	393	15	resolved	resolve	VERB
ftr-372	393	16	by	by	ADP
ftr-372	393	17	congress	congress	PROPN
ftr-372	393	18	–	–	PUNCT
ftr-372	393	19	but	but	CCONJ
ftr-372	393	20	the	the	DET
ftr-372	393	21	34	34	NUM
ftr-372	393	22	.	.	PUNCT
ftr-372	394	1	the	the	DET
ftr-372	394	2	support	support	NOUN
ftr-372	394	3	among	among	ADP
ftr-372	394	4	many	many	ADJ
ftr-372	394	5	countries	country	NOUN
ftr-372	394	6	for	for	ADP
ftr-372	394	7	the	the	DET
ftr-372	394	8	cctb	cctb	NOUN
ftr-372	394	9	suggests	suggest	VERB
ftr-372	394	10	that	that	SCONJ
ftr-372	394	11	political	political	ADJ
ftr-372	394	12	attitudes	attitude	NOUN
ftr-372	394	13	in	in	ADP
ftr-372	394	14	some	some	DET
ftr-372	394	15	countries	country	NOUN
ftr-372	394	16	have	have	AUX
ftr-372	394	17	changed	change	VERB
ftr-372	394	18	substantially	substantially	ADV
ftr-372	394	19	since	since	SCONJ
ftr-372	394	20	the	the	DET
ftr-372	394	21	early	early	ADJ
ftr-372	394	22	1990s	1990	NOUN
ftr-372	394	23	when	when	SCONJ
ftr-372	394	24	,	,	PUNCT
ftr-372	394	25	as	as	SCONJ
ftr-372	394	26	described	describe	VERB
ftr-372	394	27	in	in	ADP
ftr-372	394	28	michael	michael	PROPN
ftr-372	394	29	c.	c.	PROPN
ftr-372	394	30	durst	durst	PROPN
ftr-372	394	31	and	and	CCONJ
ftr-372	394	32	robert	robert	PROPN
ftr-372	394	33	e.	e.	PROPN
ftr-372	394	34	culbertson	culbertson	PROPN
ftr-372	394	35	“	"	PUNCT
ftr-372	394	36	clearing	clear	VERB
ftr-372	394	37	away	away	ADV
ftr-372	394	38	the	the	DET
ftr-372	394	39	sand	sand	NOUN
ftr-372	394	40	:	:	PUNCT
ftr-372	394	41	retrospective	retrospective	ADJ
ftr-372	394	42	methods	method	NOUN
ftr-372	394	43	and	and	CCONJ
ftr-372	394	44	prospetive	prospetive	ADJ
ftr-372	394	45	documentation	documentation	NOUN
ftr-372	394	46	in	in	ADP
ftr-372	394	47	transfer	transfer	NOUN
ftr-372	394	48	pricing	pricing	NOUN
ftr-372	394	49	today	today	NOUN
ftr-372	394	50	.	.	PUNCT
ftr-372	394	51	”	"	PUNCT
ftr-372	395	1	(	(	PUNCT
ftr-372	395	2	2003	2003	NUM
ftr-372	395	3	)	)	PUNCT
ftr-372	395	4	tax	tax	NOUN
ftr-372	395	5	law	law	NOUN
ftr-372	395	6	review	review	NOUN
ftr-372	395	7	,	,	PUNCT
ftr-372	395	8	57	57	NUM
ftr-372	395	9	.	.	PUNCT
ftr-372	395	10	37	37	NUM
ftr-372	395	11	-	-	SYM
ftr-372	395	12	84	84	NUM
ftr-372	395	13	at	at	ADP
ftr-372	395	14	80	80	NUM
ftr-372	395	15	-	-	SYM
ftr-372	395	16	81	81	NUM
ftr-372	395	17	,	,	PUNCT
ftr-372	395	18	international	international	ADJ
ftr-372	395	19	officials	official	NOUN
ftr-372	395	20	generally	generally	ADV
ftr-372	395	21	opposed	oppose	VERB
ftr-372	395	22	actions	action	NOUN
ftr-372	395	23	that	that	PRON
ftr-372	395	24	might	might	AUX
ftr-372	395	25	lead	lead	VERB
ftr-372	395	26	to	to	ADP
ftr-372	395	27	a	a	DET
ftr-372	395	28	more	more	ADV
ftr-372	395	29	formulary	formulary	ADJ
ftr-372	395	30	transfer	transfer	NOUN
ftr-372	395	31	pricing	pricing	NOUN
ftr-372	395	32	system	system	NOUN
ftr-372	395	33	.	.	PUNCT
ftr-372	396	1	today	today	NOUN
ftr-372	396	2	,	,	PUNCT
ftr-372	396	3	dissatisfaction	dissatisfaction	NOUN
ftr-372	396	4	with	with	ADP
ftr-372	396	5	current	current	ADJ
ftr-372	396	6	transfer	transfer	NOUN
ftr-372	396	7	pricing	pricing	NOUN
ftr-372	396	8	rules	rule	NOUN
ftr-372	396	9	appears	appear	VERB
ftr-372	396	10	widely	widely	ADV
ftr-372	396	11	shared	share	VERB
ftr-372	396	12	internationally	internationally	ADV
ftr-372	396	13	,	,	PUNCT
ftr-372	396	14	as	as	SCONJ
ftr-372	396	15	evidenced	evidence	VERB
ftr-372	396	16	by	by	ADP
ftr-372	396	17	government	government	NOUN
ftr-372	396	18	officials	official	NOUN
ftr-372	396	19	’	'	PUNCT
ftr-372	396	20	expressions	expression	NOUN
ftr-372	396	21	of	of	ADP
ftr-372	396	22	concern	concern	NOUN
ftr-372	396	23	with	with	ADP
ftr-372	396	24	“	"	PUNCT
ftr-372	396	25	restructurings	restructuring	NOUN
ftr-372	396	26	”	"	PUNCT
ftr-372	396	27	around	around	ADP
ftr-372	396	28	the	the	DET
ftr-372	396	29	world	world	NOUN
ftr-372	396	30	.	.	PUNCT
ftr-372	397	1	the	the	DET
ftr-372	397	2	oecd	oecd	PROPN
ftr-372	397	3	committee	committee	PROPN
ftr-372	397	4	on	on	ADP
ftr-372	397	5	fiscal	fiscal	ADJ
ftr-372	397	6	affairs	affair	NOUN
ftr-372	397	7	is	be	AUX
ftr-372	397	8	now	now	ADV
ftr-372	397	9	devoting	devote	VERB
ftr-372	397	10	substantial	substantial	ADJ
ftr-372	397	11	attention	attention	NOUN
ftr-372	397	12	to	to	ADP
ftr-372	397	13	problems	problem	NOUN
ftr-372	397	14	posed	pose	VERB
ftr-372	397	15	by	by	ADP
ftr-372	397	16	“	"	PUNCT
ftr-372	397	17	restructurings	restructuring	NOUN
ftr-372	397	18	.	.	PUNCT
ftr-372	397	19	”	"	PUNCT
ftr-372	398	1	see	see	VERB
ftr-372	398	2	committee	committee	NOUN
ftr-372	398	3	on	on	ADP
ftr-372	398	4	fiscal	fiscal	ADJ
ftr-372	398	5	affairs	affair	NOUN
ftr-372	398	6	,	,	PUNCT
ftr-372	398	7	organisation	organisation	NOUN
ftr-372	398	8	for	for	ADP
ftr-372	398	9	economic	economic	ADJ
ftr-372	398	10	cooperation	cooperation	NOUN
ftr-372	398	11	and	and	CCONJ
ftr-372	398	12	development	development	NOUN
ftr-372	398	13	,	,	PUNCT
ftr-372	398	14	discussion	discussion	NOUN
ftr-372	398	15	draft	draft	NOUN
ftr-372	398	16	on	on	ADP
ftr-372	398	17	the	the	DET
ftr-372	398	18	transfer	transfer	NOUN
ftr-372	398	19	pricing	pricing	NOUN
ftr-372	398	20	aspects	aspect	NOUN
ftr-372	398	21	of	of	ADP
ftr-372	398	22	business	business	NOUN
ftr-372	398	23	restructuring	restructuring	NOUN
ftr-372	398	24	,	,	PUNCT
ftr-372	398	25	sep	sep	PROPN
ftr-372	398	26	.	.	PROPN
ftr-372	398	27	19	19	NUM
ftr-372	398	28	,	,	PUNCT
ftr-372	398	29	2008	2008	NUM
ftr-372	398	30	.	.	PUNCT
ftr-372	399	1	35	35	NUM
ftr-372	399	2	.	.	PUNCT
ftr-372	400	1	the	the	DET
ftr-372	400	2	government	government	NOUN
ftr-372	400	3	of	of	ADP
ftr-372	400	4	ireland	ireland	PROPN
ftr-372	400	5	,	,	PUNCT
ftr-372	400	6	for	for	ADP
ftr-372	400	7	example	example	NOUN
ftr-372	400	8	,	,	PUNCT
ftr-372	400	9	currently	currently	ADV
ftr-372	400	10	is	be	AUX
ftr-372	400	11	opposing	oppose	VERB
ftr-372	400	12	the	the	DET
ftr-372	400	13	cctb	cctb	NOUN
ftr-372	400	14	proposal	proposal	NOUN
ftr-372	400	15	within	within	ADP
ftr-372	400	16	the	the	DET
ftr-372	400	17	european	european	PROPN
ftr-372	400	18	union	union	PROPN
ftr-372	400	19	.	.	PUNCT
ftr-372	401	1	522	522	NUM
ftr-372	401	2	florida	florida	PROPN
ftr-372	401	3	tax	tax	NOUN
ftr-372	401	4	review	review	NOUN
ftr-372	401	5	[	[	X
ftr-372	401	6	vol	vol	NOUN
ftr-372	401	7	.	.	PUNCT
ftr-372	402	1	9:5	9:5	NUM
ftr-372	402	2	controversy	controversy	NOUN
ftr-372	402	3	should	should	AUX
ftr-372	402	4	be	be	AUX
ftr-372	402	5	recognized	recognize	VERB
ftr-372	402	6	as	as	ADP
ftr-372	402	7	primarily	primarily	ADV
ftr-372	402	8	political	political	ADJ
ftr-372	402	9	in	in	ADP
ftr-372	402	10	nature.36	nature.36	ADJ
ftr-372	402	11	overall	overall	NOUN
ftr-372	402	12	,	,	PUNCT
ftr-372	402	13	it	it	PRON
ftr-372	402	14	would	would	AUX
ftr-372	402	15	not	not	PART
ftr-372	402	16	appear	appear	VERB
ftr-372	402	17	that	that	SCONJ
ftr-372	402	18	concerns	concern	NOUN
ftr-372	402	19	about	about	ADP
ftr-372	402	20	“	"	PUNCT
ftr-372	402	21	double	double	ADJ
ftr-372	402	22	taxation	taxation	NOUN
ftr-372	402	23	,	,	PUNCT
ftr-372	402	24	”	"	PUNCT
ftr-372	402	25	significant	significant	ADJ
ftr-372	402	26	though	though	SCONJ
ftr-372	402	27	they	they	PRON
ftr-372	402	28	may	may	AUX
ftr-372	402	29	be	be	AUX
ftr-372	402	30	,	,	PUNCT
ftr-372	402	31	should	should	AUX
ftr-372	402	32	be	be	AUX
ftr-372	402	33	sufficient	sufficient	ADJ
ftr-372	402	34	to	to	PART
ftr-372	402	35	deter	deter	VERB
ftr-372	402	36	congress	congress	PROPN
ftr-372	402	37	from	from	ADP
ftr-372	402	38	taking	take	VERB
ftr-372	402	39	action	action	NOUN
ftr-372	402	40	that	that	PRON
ftr-372	402	41	could	could	AUX
ftr-372	402	42	substantially	substantially	ADV
ftr-372	402	43	improve	improve	VERB
ftr-372	402	44	the	the	DET
ftr-372	402	45	efficiency	efficiency	NOUN
ftr-372	402	46	and	and	CCONJ
ftr-372	402	47	apparent	apparent	ADJ
ftr-372	402	48	fairness	fairness	NOUN
ftr-372	402	49	of	of	ADP
ftr-372	402	50	the	the	DET
ftr-372	402	51	u.s	u.s	PROPN
ftr-372	402	52	.	.	PROPN
ftr-372	402	53	international	international	ADJ
ftr-372	402	54	tax	tax	NOUN
ftr-372	402	55	system	system	NOUN
ftr-372	402	56	.	.	PUNCT
ftr-372	403	1	3	3	X
ftr-372	403	2	.	.	X
ftr-372	403	3	defining	define	VERB
ftr-372	403	4	the	the	DET
ftr-372	403	5	tax	tax	NOUN
ftr-372	403	6	base	base	NOUN
ftr-372	403	7	it	it	PRON
ftr-372	403	8	would	would	AUX
ftr-372	403	9	,	,	PUNCT
ftr-372	403	10	of	of	ADP
ftr-372	403	11	course	course	NOUN
ftr-372	403	12	,	,	PUNCT
ftr-372	403	13	be	be	AUX
ftr-372	403	14	desirable	desirable	ADJ
ftr-372	403	15	for	for	ADP
ftr-372	403	16	a	a	DET
ftr-372	403	17	u.s	u.s	PROPN
ftr-372	403	18	.	.	PROPN
ftr-372	403	19	move	move	NOUN
ftr-372	403	20	to	to	ADP
ftr-372	403	21	a	a	DET
ftr-372	403	22	formulary	formulary	ADJ
ftr-372	403	23	system	system	NOUN
ftr-372	403	24	to	to	PART
ftr-372	403	25	be	be	AUX
ftr-372	403	26	accompanied	accompany	VERB
ftr-372	403	27	by	by	ADP
ftr-372	403	28	international	international	ADJ
ftr-372	403	29	coordination	coordination	NOUN
ftr-372	403	30	of	of	ADP
ftr-372	403	31	the	the	DET
ftr-372	403	32	tax	tax	NOUN
ftr-372	403	33	base	base	NOUN
ftr-372	403	34	.	.	PUNCT
ftr-372	404	1	a	a	DET
ftr-372	404	2	common	common	ADJ
ftr-372	404	3	definition	definition	NOUN
ftr-372	404	4	of	of	ADP
ftr-372	404	5	the	the	DET
ftr-372	404	6	tax	tax	NOUN
ftr-372	404	7	base	base	NOUN
ftr-372	404	8	(	(	PUNCT
ftr-372	404	9	as	as	SCONJ
ftr-372	404	10	opposed	oppose	VERB
ftr-372	404	11	to	to	ADP
ftr-372	404	12	harmonized	harmonized	ADJ
ftr-372	404	13	tax	tax	NOUN
ftr-372	404	14	rates	rate	NOUN
ftr-372	404	15	,	,	PUNCT
ftr-372	404	16	which	which	PRON
ftr-372	404	17	are	be	AUX
ftr-372	404	18	unlikely	unlikely	ADJ
ftr-372	404	19	as	as	ADV
ftr-372	404	20	well	well	ADV
ftr-372	404	21	as	as	ADP
ftr-372	404	22	undesirable	undesirable	ADJ
ftr-372	404	23	)	)	PUNCT
ftr-372	404	24	is	be	AUX
ftr-372	404	25	plausible	plausible	ADJ
ftr-372	404	26	to	to	PART
ftr-372	404	27	achieve	achieve	VERB
ftr-372	404	28	because	because	SCONJ
ftr-372	404	29	mnes	mne	NOUN
ftr-372	404	30	already	already	ADV
ftr-372	404	31	use	use	VERB
ftr-372	404	32	uniform	uniform	NOUN
ftr-372	404	33	accounting	account	VERB
ftr-372	404	34	for	for	ADP
ftr-372	404	35	world	world	NOUN
ftr-372	404	36	-	-	PUNCT
ftr-372	404	37	wide	wide	ADJ
ftr-372	404	38	financial	financial	ADJ
ftr-372	404	39	reporting	reporting	NOUN
ftr-372	404	40	purposes	purpose	NOUN
ftr-372	404	41	.	.	PUNCT
ftr-372	405	1	thus	thus	ADV
ftr-372	405	2	,	,	PUNCT
ftr-372	405	3	it	it	PRON
ftr-372	405	4	is	be	AUX
ftr-372	405	5	quite	quite	ADV
ftr-372	405	6	possible	possible	ADJ
ftr-372	405	7	to	to	PART
ftr-372	405	8	use	use	VERB
ftr-372	405	9	financial	financial	ADJ
ftr-372	405	10	reporting	reporting	NOUN
ftr-372	405	11	as	as	ADP
ftr-372	405	12	the	the	DET
ftr-372	405	13	starting	starting	NOUN
ftr-372	405	14	point	point	NOUN
ftr-372	405	15	for	for	ADP
ftr-372	405	16	calculating	calculate	VERB
ftr-372	405	17	the	the	DET
ftr-372	405	18	global	global	ADJ
ftr-372	405	19	profit	profit	NOUN
ftr-372	405	20	of	of	ADP
ftr-372	405	21	the	the	DET
ftr-372	405	22	mne	mne	PROPN
ftr-372	405	23	,	,	PUNCT
ftr-372	405	24	to	to	PART
ftr-372	405	25	be	be	AUX
ftr-372	405	26	allocated	allocate	VERB
ftr-372	405	27	to	to	ADP
ftr-372	405	28	jurisdictions	jurisdiction	NOUN
ftr-372	405	29	based	base	VERB
ftr-372	405	30	on	on	ADP
ftr-372	405	31	the	the	DET
ftr-372	405	32	fa	fa	PROPN
ftr-372	405	33	formula	formula	NOUN
ftr-372	405	34	.	.	PUNCT
ftr-372	406	1	while	while	SCONJ
ftr-372	406	2	there	there	PRON
ftr-372	406	3	are	be	VERB
ftr-372	406	4	still	still	ADV
ftr-372	406	5	differences	difference	NOUN
ftr-372	406	6	in	in	ADP
ftr-372	406	7	accounting	account	VERB
ftr-372	406	8	among	among	ADP
ftr-372	406	9	countries	country	NOUN
ftr-372	406	10	,	,	PUNCT
ftr-372	406	11	those	those	PRON
ftr-372	406	12	are	be	AUX
ftr-372	406	13	diminishing	diminish	VERB
ftr-372	406	14	due	due	ADP
ftr-372	406	15	to	to	ADP
ftr-372	406	16	the	the	DET
ftr-372	406	17	spread	spread	NOUN
ftr-372	406	18	of	of	ADP
ftr-372	406	19	international	international	ADJ
ftr-372	406	20	accounting	accounting	NOUN
ftr-372	406	21	standards	standard	NOUN
ftr-372	406	22	,	,	PUNCT
ftr-372	406	23	which	which	PRON
ftr-372	406	24	have	have	AUX
ftr-372	406	25	been	be	AUX
ftr-372	406	26	adopted	adopt	VERB
ftr-372	406	27	in	in	ADP
ftr-372	406	28	the	the	DET
ftr-372	406	29	eu	eu	PROPN
ftr-372	406	30	and	and	CCONJ
ftr-372	406	31	japan	japan	PROPN
ftr-372	406	32	.	.	PUNCT
ftr-372	407	1	further	far	ADV
ftr-372	407	2	,	,	PUNCT
ftr-372	407	3	the	the	DET
ftr-372	407	4	u.s	u.s	PROPN
ftr-372	407	5	.	.	PROPN
ftr-372	407	6	securities	securities	PROPN
ftr-372	407	7	and	and	CCONJ
ftr-372	407	8	exchange	exchange	PROPN
ftr-372	407	9	commission	commission	PROPN
ftr-372	407	10	announced	announce	VERB
ftr-372	407	11	in	in	ADP
ftr-372	407	12	august	august	PROPN
ftr-372	407	13	2008	2008	NUM
ftr-372	407	14	that	that	SCONJ
ftr-372	407	15	it	it	PRON
ftr-372	407	16	would	would	AUX
ftr-372	407	17	allow	allow	VERB
ftr-372	407	18	some	some	DET
ftr-372	407	19	large	large	ADJ
ftr-372	407	20	u.s	u.s	PROPN
ftr-372	407	21	.	.	PROPN
ftr-372	407	22	multinational	multinational	ADJ
ftr-372	407	23	firms	firm	NOUN
ftr-372	407	24	to	to	PART
ftr-372	407	25	begin	begin	VERB
ftr-372	407	26	using	use	VERB
ftr-372	407	27	international	international	ADJ
ftr-372	407	28	accounting	accounting	NOUN
ftr-372	407	29	standards	standard	NOUN
ftr-372	407	30	as	as	ADV
ftr-372	407	31	early	early	ADV
ftr-372	407	32	as	as	ADP
ftr-372	407	33	next	next	ADJ
ftr-372	407	34	year	year	NOUN
ftr-372	407	35	,	,	PUNCT
ftr-372	407	36	and	and	CCONJ
ftr-372	407	37	eventually	eventually	ADV
ftr-372	407	38	require	require	VERB
ftr-372	407	39	all	all	DET
ftr-372	407	40	american	american	ADJ
ftr-372	407	41	companies	company	NOUN
ftr-372	407	42	to	to	PART
ftr-372	407	43	do	do	VERB
ftr-372	407	44	so	so	ADV
ftr-372	407	45	.	.	PUNCT
ftr-372	408	1	alternatively	alternatively	ADV
ftr-372	408	2	,	,	PUNCT
ftr-372	408	3	it	it	PRON
ftr-372	408	4	may	may	AUX
ftr-372	408	5	be	be	AUX
ftr-372	408	6	possible	possible	ADJ
ftr-372	408	7	to	to	PART
ftr-372	408	8	let	let	VERB
ftr-372	408	9	each	each	DET
ftr-372	408	10	mne	mne	NOUN
ftr-372	408	11	use	use	VERB
ftr-372	408	12	its	its	PRON
ftr-372	408	13	home	home	NOUN
ftr-372	408	14	country	country	NOUN
ftr-372	408	15	’s	’s	PART
ftr-372	408	16	accounting	accounting	NOUN
ftr-372	408	17	methods	method	NOUN
ftr-372	408	18	for	for	ADP
ftr-372	408	19	calculating	calculate	VERB
ftr-372	408	20	the	the	DET
ftr-372	408	21	global	global	ADJ
ftr-372	408	22	tax	tax	NOUN
ftr-372	408	23	base	base	NOUN
ftr-372	408	24	(	(	PUNCT
ftr-372	408	25	as	as	SCONJ
ftr-372	408	26	suggested	suggest	VERB
ftr-372	408	27	by	by	ADP
ftr-372	408	28	the	the	DET
ftr-372	408	29	eu	eu	PROPN
ftr-372	408	30	commission	commission	PROPN
ftr-372	408	31	for	for	ADP
ftr-372	408	32	inter	inter	ADJ
ftr-372	408	33	-	-	ADJ
ftr-372	408	34	eu	eu	ADJ
ftr-372	408	35	purposes).37	purposes).37	NOUN
ftr-372	408	36	such	such	ADJ
ftr-372	408	37	changes	change	NOUN
ftr-372	408	38	would	would	AUX
ftr-372	408	39	also	also	ADV
ftr-372	408	40	have	have	VERB
ftr-372	408	41	the	the	DET
ftr-372	408	42	advantage	advantage	NOUN
ftr-372	408	43	of	of	ADP
ftr-372	408	44	more	more	ADV
ftr-372	408	45	closely	closely	ADV
ftr-372	408	46	aligning	align	VERB
ftr-372	408	47	book	book	NOUN
ftr-372	408	48	income	income	NOUN
ftr-372	408	49	and	and	CCONJ
ftr-372	408	50	tax	tax	NOUN
ftr-372	408	51	income	income	NOUN
ftr-372	408	52	.	.	PUNCT
ftr-372	409	1	this	this	PRON
ftr-372	409	2	could	could	AUX
ftr-372	409	3	act	act	VERB
ftr-372	409	4	a	a	DET
ftr-372	409	5	damper	damper	NOUN
ftr-372	409	6	on	on	ADP
ftr-372	409	7	both	both	DET
ftr-372	409	8	the	the	DET
ftr-372	409	9	underreporting	underreporting	NOUN
ftr-372	409	10	of	of	ADP
ftr-372	409	11	income	income	NOUN
ftr-372	409	12	for	for	ADP
ftr-372	409	13	tax	tax	NOUN
ftr-372	409	14	purposes	purpose	NOUN
ftr-372	409	15	as	as	ADV
ftr-372	409	16	well	well	ADV
ftr-372	409	17	as	as	ADP
ftr-372	409	18	the	the	DET
ftr-372	409	19	overstatement	overstatement	NOUN
ftr-372	409	20	of	of	ADP
ftr-372	409	21	income	income	NOUN
ftr-372	409	22	for	for	ADP
ftr-372	409	23	the	the	DET
ftr-372	409	24	purpose	purpose	NOUN
ftr-372	409	25	of	of	ADP
ftr-372	409	26	signaling	signal	VERB
ftr-372	409	27	profitability	profitability	NOUN
ftr-372	409	28	to	to	ADP
ftr-372	409	29	financial	financial	ADJ
ftr-372	409	30	markets.38	markets.38	NOUN
ftr-372	409	31	36	36	NUM
ftr-372	409	32	.	.	PUNCT
ftr-372	410	1	a	a	DET
ftr-372	410	2	resolution	resolution	NOUN
ftr-372	410	3	of	of	ADP
ftr-372	410	4	this	this	DET
ftr-372	410	5	political	political	ADJ
ftr-372	410	6	issue	issue	NOUN
ftr-372	410	7	might	might	AUX
ftr-372	410	8	be	be	AUX
ftr-372	410	9	aided	aid	VERB
ftr-372	410	10	through	through	ADP
ftr-372	410	11	transitional	transitional	ADJ
ftr-372	410	12	rules	rule	NOUN
ftr-372	410	13	,	,	PUNCT
ftr-372	410	14	for	for	ADP
ftr-372	410	15	example	example	NOUN
ftr-372	410	16	rules	rule	NOUN
ftr-372	410	17	permitting	permit	VERB
ftr-372	410	18	u.s	u.s	PROPN
ftr-372	410	19	.	.	PROPN
ftr-372	410	20	multinationals	multinational	NOUN
ftr-372	410	21	to	to	PART
ftr-372	410	22	receive	receive	VERB
ftr-372	410	23	foreign	foreign	ADJ
ftr-372	410	24	tax	tax	NOUN
ftr-372	410	25	credits	credit	NOUN
ftr-372	410	26	,	,	PUNCT
ftr-372	410	27	for	for	ADP
ftr-372	410	28	a	a	DET
ftr-372	410	29	limited	limited	ADJ
ftr-372	410	30	period	period	NOUN
ftr-372	410	31	of	of	ADP
ftr-372	410	32	time	time	NOUN
ftr-372	410	33	(	(	PUNCT
ftr-372	410	34	perhaps	perhaps	ADV
ftr-372	410	35	with	with	ADP
ftr-372	410	36	a	a	DET
ftr-372	410	37	phase	phase	NOUN
ftr-372	410	38	-	-	PUNCT
ftr-372	410	39	out	out	NOUN
ftr-372	410	40	)	)	PUNCT
ftr-372	410	41	for	for	ADP
ftr-372	410	42	taxes	taxis	NOUN
ftr-372	410	43	paid	pay	VERB
ftr-372	410	44	by	by	ADP
ftr-372	410	45	affiliates	affiliate	NOUN
ftr-372	410	46	to	to	ADP
ftr-372	410	47	foreign	foreign	ADJ
ftr-372	410	48	governments	government	NOUN
ftr-372	410	49	,	,	PUNCT
ftr-372	410	50	provided	provide	VERB
ftr-372	410	51	the	the	DET
ftr-372	410	52	taxes	taxis	NOUN
ftr-372	410	53	are	be	AUX
ftr-372	410	54	imposed	impose	VERB
ftr-372	410	55	at	at	ADP
ftr-372	410	56	statutory	statutory	ADJ
ftr-372	410	57	rates	rate	NOUN
ftr-372	410	58	not	not	PART
ftr-372	410	59	exceeding	exceed	VERB
ftr-372	410	60	a	a	DET
ftr-372	410	61	specified	specified	ADJ
ftr-372	410	62	maximum	maximum	ADJ
ftr-372	410	63	(	(	PUNCT
ftr-372	410	64	such	such	ADJ
ftr-372	410	65	as	as	ADP
ftr-372	410	66	15	15	NUM
ftr-372	410	67	%	%	NOUN
ftr-372	410	68	)	)	PUNCT
ftr-372	410	69	that	that	PRON
ftr-372	410	70	would	would	AUX
ftr-372	410	71	be	be	AUX
ftr-372	410	72	based	base	VERB
ftr-372	410	73	on	on	ADP
ftr-372	410	74	the	the	DET
ftr-372	410	75	practices	practice	NOUN
ftr-372	410	76	of	of	ADP
ftr-372	410	77	particular	particular	ADJ
ftr-372	410	78	low	low	ADJ
ftr-372	410	79	-	-	PUNCT
ftr-372	410	80	tax	tax	NOUN
ftr-372	410	81	countries	country	NOUN
ftr-372	410	82	.	.	PUNCT
ftr-372	411	1	37	37	NUM
ftr-372	411	2	.	.	PUNCT
ftr-372	412	1	see	see	VERB
ftr-372	412	2	eu	eu	PROPN
ftr-372	412	3	commission	commission	PROPN
ftr-372	412	4	,	,	PUNCT
ftr-372	412	5	company	company	NOUN
ftr-372	412	6	taxation	taxation	NOUN
ftr-372	412	7	in	in	ADP
ftr-372	412	8	the	the	DET
ftr-372	412	9	internal	internal	ADJ
ftr-372	412	10	market	market	NOUN
ftr-372	412	11	,	,	PUNCT
ftr-372	412	12	com	com	NOUN
ftr-372	412	13	(	(	PUNCT
ftr-372	412	14	2001	2001	NUM
ftr-372	412	15	)	)	PUNCT
ftr-372	412	16	582	582	NUM
ftr-372	412	17	final	final	ADJ
ftr-372	412	18	(	(	PUNCT
ftr-372	412	19	2002	2002	NUM
ftr-372	412	20	)	)	PUNCT
ftr-372	412	21	,	,	PUNCT
ftr-372	412	22	13.1	13.1	NUM
ftr-372	412	23	.	.	PUNCT
ftr-372	413	1	38	38	NUM
ftr-372	413	2	.	.	PUNCT
ftr-372	414	1	this	this	PRON
ftr-372	414	2	is	be	AUX
ftr-372	414	3	discussed	discuss	VERB
ftr-372	414	4	in	in	ADP
ftr-372	414	5	mihir	mihir	PROPN
ftr-372	414	6	desai	desai	PROPN
ftr-372	414	7	“	"	PUNCT
ftr-372	414	8	the	the	DET
ftr-372	414	9	degradation	degradation	NOUN
ftr-372	414	10	of	of	ADP
ftr-372	414	11	reported	report	VERB
ftr-372	414	12	corporate	corporate	ADJ
ftr-372	414	13	profits	profit	NOUN
ftr-372	414	14	.	.	PUNCT
ftr-372	414	15	”	"	PUNCT
ftr-372	415	1	journal	journal	NOUN
ftr-372	415	2	of	of	ADP
ftr-372	415	3	economic	economic	ADJ
ftr-372	415	4	perspectives	perspective	NOUN
ftr-372	415	5	,	,	PUNCT
ftr-372	415	6	19(4	19(4	NOUN
ftr-372	415	7	)	)	PUNCT
ftr-372	415	8	171	171	NUM
ftr-372	415	9	-	-	SYM
ftr-372	415	10	192	192	NUM
ftr-372	415	11	(	(	PUNCT
ftr-372	415	12	fall	fall	NOUN
ftr-372	415	13	2005	2005	NUM
ftr-372	415	14	)	)	PUNCT
ftr-372	415	15	,	,	PUNCT
ftr-372	415	16	where	where	SCONJ
ftr-372	415	17	he	he	PRON
ftr-372	415	18	recommends	recommend	VERB
ftr-372	415	19	reconsideration	reconsideration	NOUN
ftr-372	415	20	of	of	ADP
ftr-372	415	21	the	the	DET
ftr-372	415	22	dual	dual	ADJ
ftr-372	415	23	-	-	PUNCT
ftr-372	415	24	reporting	report	VERB
ftr-372	415	25	system	system	NOUN
ftr-372	415	26	.	.	PUNCT
ftr-372	416	1	desai	desai	PROPN
ftr-372	416	2	(	(	PUNCT
ftr-372	416	3	2003	2003	NUM
ftr-372	416	4	)	)	PUNCT
ftr-372	416	5	reports	report	VERB
ftr-372	416	6	an	an	DET
ftr-372	416	7	increasing	increase	VERB
ftr-372	416	8	divergence	divergence	NOUN
ftr-372	416	9	between	between	ADP
ftr-372	416	10	book	book	NOUN
ftr-372	416	11	income	income	NOUN
ftr-372	416	12	and	and	CCONJ
ftr-372	416	13	tax	tax	NOUN
ftr-372	416	14	income	income	NOUN
ftr-372	416	15	,	,	PUNCT
ftr-372	416	16	with	with	ADP
ftr-372	416	17	more	more	ADJ
ftr-372	416	18	than	than	ADP
ftr-372	416	19	half	half	NOUN
ftr-372	416	20	of	of	ADP
ftr-372	416	21	the	the	DET
ftr-372	416	22	divergence	divergence	NOUN
ftr-372	416	23	not	not	PART
ftr-372	416	24	explained	explain	VERB
ftr-372	416	25	by	by	ADP
ftr-372	416	26	conventional	conventional	ADJ
ftr-372	416	27	differences	difference	NOUN
ftr-372	416	28	between	between	ADP
ftr-372	416	29	the	the	DET
ftr-372	416	30	measures	measure	NOUN
ftr-372	416	31	.	.	PUNCT
ftr-372	417	1	for	for	ADP
ftr-372	417	2	the	the	DET
ftr-372	417	3	united	united	PROPN
ftr-372	417	4	states	states	PROPN
ftr-372	417	5	in	in	ADP
ftr-372	417	6	1998	1998	NUM
ftr-372	417	7	,	,	PUNCT
ftr-372	417	8	he	he	PRON
ftr-372	417	9	estimates	estimate	VERB
ftr-372	417	10	that	that	SCONJ
ftr-372	417	11	this	this	DET
ftr-372	417	12	discrepancy	discrepancy	NOUN
ftr-372	417	13	amounts	amount	VERB
ftr-372	417	14	to	to	ADP
ftr-372	417	15	about	about	ADP
ftr-372	417	16	34	34	NUM
ftr-372	417	17	%	%	NOUN
ftr-372	417	18	of	of	ADP
ftr-372	417	19	tax	tax	NOUN
ftr-372	417	20	income	income	NOUN
ftr-372	417	21	(	(	PUNCT
ftr-372	417	22	just	just	ADV
ftr-372	417	23	over	over	ADP
ftr-372	417	24	$	$	SYM
ftr-372	417	25	150	150	NUM
ftr-372	417	26	billion	billion	NUM
ftr-372	417	27	)	)	PUNCT
ftr-372	417	28	,	,	PUNCT
ftr-372	417	29	and	and	CCONJ
ftr-372	417	30	he	he	PRON
ftr-372	417	31	attributes	attribute	VERB
ftr-372	417	32	these	these	DET
ftr-372	417	33	trends	trend	NOUN
ftr-372	417	34	to	to	ADP
ftr-372	417	35	increased	increase	VERB
ftr-372	417	36	tax	tax	NOUN
ftr-372	417	37	sheltering	shelter	VERB
ftr-372	417	38	activities	activity	NOUN
ftr-372	417	39	.	.	PUNCT
ftr-372	418	1	2009	2009	NUM
ftr-372	418	2	]	]	PUNCT
ftr-372	418	3	allocating	allocate	VERB
ftr-372	418	4	business	business	NOUN
ftr-372	418	5	profits	profit	NOUN
ftr-372	418	6	for	for	ADP
ftr-372	418	7	tax	tax	NOUN
ftr-372	418	8	purposes	purpose	NOUN
ftr-372	418	9	523	523	NUM
ftr-372	418	10	however	however	ADV
ftr-372	418	11	,	,	PUNCT
ftr-372	418	12	if	if	SCONJ
ftr-372	418	13	coordination	coordination	NOUN
ftr-372	418	14	of	of	ADP
ftr-372	418	15	the	the	DET
ftr-372	418	16	tax	tax	NOUN
ftr-372	418	17	base	base	NOUN
ftr-372	418	18	with	with	ADP
ftr-372	418	19	accounting	accounting	NOUN
ftr-372	418	20	-	-	PUNCT
ftr-372	418	21	based	base	VERB
ftr-372	418	22	measures	measure	NOUN
ftr-372	418	23	were	be	AUX
ftr-372	418	24	unachievable	unachievable	ADJ
ftr-372	418	25	or	or	CCONJ
ftr-372	418	26	undesirable	undesirable	ADJ
ftr-372	418	27	,	,	PUNCT
ftr-372	418	28	the	the	DET
ftr-372	418	29	proposed	propose	VERB
ftr-372	418	30	formulary	formulary	NOUN
ftr-372	418	31	approach	approach	NOUN
ftr-372	418	32	could	could	AUX
ftr-372	418	33	also	also	ADV
ftr-372	418	34	be	be	AUX
ftr-372	418	35	implemented	implement	VERB
ftr-372	418	36	unilaterally	unilaterally	ADV
ftr-372	418	37	by	by	ADP
ftr-372	418	38	the	the	DET
ftr-372	418	39	u.s	u.s	PROPN
ftr-372	418	40	.	.	PROPN
ftr-372	418	41	using	use	VERB
ftr-372	418	42	its	its	PRON
ftr-372	418	43	definition	definition	NOUN
ftr-372	418	44	of	of	ADP
ftr-372	418	45	taxable	taxable	ADJ
ftr-372	418	46	income	income	NOUN
ftr-372	418	47	and	and	CCONJ
ftr-372	418	48	applying	apply	VERB
ftr-372	418	49	it	it	PRON
ftr-372	418	50	to	to	ADP
ftr-372	418	51	the	the	DET
ftr-372	418	52	entire	entire	ADJ
ftr-372	418	53	mne	mne	PROPN
ftr-372	418	54	.	.	PUNCT
ftr-372	419	1	u.s.-based	u.s.-based	PROPN
ftr-372	419	2	mnes	mne	NOUN
ftr-372	419	3	already	already	ADV
ftr-372	419	4	have	have	VERB
ftr-372	419	5	to	to	PART
ftr-372	419	6	calculate	calculate	VERB
ftr-372	419	7	the	the	DET
ftr-372	419	8	earnings	earning	NOUN
ftr-372	419	9	and	and	CCONJ
ftr-372	419	10	profits	profit	NOUN
ftr-372	419	11	of	of	ADP
ftr-372	419	12	cfcs	cfc	NOUN
ftr-372	419	13	for	for	ADP
ftr-372	419	14	purposes	purpose	NOUN
ftr-372	419	15	of	of	ADP
ftr-372	419	16	subpart	subpart	NOUN
ftr-372	419	17	f	f	PROPN
ftr-372	419	18	and	and	CCONJ
ftr-372	419	19	the	the	DET
ftr-372	419	20	foreign	foreign	ADJ
ftr-372	419	21	tax	tax	NOUN
ftr-372	419	22	credit	credit	NOUN
ftr-372	419	23	,	,	PUNCT
ftr-372	419	24	so	so	CCONJ
ftr-372	419	25	the	the	DET
ftr-372	419	26	additional	additional	ADJ
ftr-372	419	27	information	information	NOUN
ftr-372	419	28	required	require	VERB
ftr-372	419	29	for	for	ADP
ftr-372	419	30	unilateral	unilateral	ADJ
ftr-372	419	31	adoption	adoption	NOUN
ftr-372	419	32	would	would	AUX
ftr-372	419	33	not	not	PART
ftr-372	419	34	be	be	AUX
ftr-372	419	35	overly	overly	ADV
ftr-372	419	36	burdensome	burdensome	ADJ
ftr-372	419	37	.	.	PUNCT
ftr-372	420	1	for	for	ADP
ftr-372	420	2	non	non	ADJ
ftr-372	420	3	-	-	ADJ
ftr-372	420	4	u.s	u.s	PROPN
ftr-372	420	5	.	.	PROPN
ftr-372	420	6	based	base	VERB
ftr-372	420	7	mnes	mne	NOUN
ftr-372	420	8	,	,	PUNCT
ftr-372	420	9	the	the	DET
ftr-372	420	10	u.s	u.s	PROPN
ftr-372	420	11	.	.	PROPN
ftr-372	420	12	system	system	NOUN
ftr-372	420	13	could	could	AUX
ftr-372	420	14	use	use	VERB
ftr-372	420	15	financial	financial	ADJ
ftr-372	420	16	reporting	reporting	NOUN
ftr-372	420	17	to	to	ADP
ftr-372	420	18	shareholders	shareholder	NOUN
ftr-372	420	19	(	(	PUNCT
ftr-372	420	20	already	already	ADV
ftr-372	420	21	required	require	VERB
ftr-372	420	22	by	by	ADP
ftr-372	420	23	the	the	DET
ftr-372	420	24	sec	sec	PROPN
ftr-372	420	25	or	or	CCONJ
ftr-372	420	26	by	by	ADP
ftr-372	420	27	home	home	NOUN
ftr-372	420	28	country	country	NOUN
ftr-372	420	29	regulators	regulator	NOUN
ftr-372	420	30	)	)	PUNCT
ftr-372	420	31	as	as	ADP
ftr-372	420	32	the	the	DET
ftr-372	420	33	base	base	NOUN
ftr-372	420	34	for	for	ADP
ftr-372	420	35	calculating	calculate	VERB
ftr-372	420	36	worldwide	worldwide	ADJ
ftr-372	420	37	income	income	NOUN
ftr-372	420	38	.	.	PUNCT
ftr-372	421	1	while	while	SCONJ
ftr-372	421	2	this	this	PRON
ftr-372	421	3	would	would	AUX
ftr-372	421	4	create	create	VERB
ftr-372	421	5	a	a	DET
ftr-372	421	6	disparity	disparity	NOUN
ftr-372	421	7	between	between	ADP
ftr-372	421	8	u.s	u.s	PROPN
ftr-372	421	9	.	.	PROPN
ftr-372	421	10	and	and	CCONJ
ftr-372	421	11	non	non	PROPN
ftr-372	421	12	-	-	ADJ
ftr-372	421	13	u.s	u.s	PROPN
ftr-372	421	14	.	.	PROPN
ftr-372	421	15	based	base	VERB
ftr-372	421	16	mnes	mne	NOUN
ftr-372	421	17	,	,	PUNCT
ftr-372	421	18	the	the	DET
ftr-372	421	19	disparity	disparity	NOUN
ftr-372	421	20	would	would	AUX
ftr-372	421	21	probably	probably	ADV
ftr-372	421	22	be	be	AUX
ftr-372	421	23	no	no	PRON
ftr-372	421	24	more	more	ADV
ftr-372	421	25	significant	significant	ADJ
ftr-372	421	26	than	than	SCONJ
ftr-372	421	27	it	it	PRON
ftr-372	421	28	is	be	AUX
ftr-372	421	29	under	under	ADP
ftr-372	421	30	current	current	ADJ
ftr-372	421	31	transfer	transfer	NOUN
ftr-372	421	32	pricing	pricing	NOUN
ftr-372	421	33	regimes	regime	NOUN
ftr-372	421	34	around	around	ADP
ftr-372	421	35	the	the	DET
ftr-372	421	36	world	world	NOUN
ftr-372	421	37	,	,	PUNCT
ftr-372	421	38	which	which	PRON
ftr-372	421	39	often	often	ADV
ftr-372	421	40	must	must	AUX
ftr-372	421	41	operate	operate	VERB
ftr-372	421	42	from	from	ADP
ftr-372	421	43	measures	measure	NOUN
ftr-372	421	44	of	of	ADP
ftr-372	421	45	income	income	NOUN
ftr-372	421	46	as	as	SCONJ
ftr-372	421	47	determined	determine	VERB
ftr-372	421	48	under	under	ADP
ftr-372	421	49	local	local	ADJ
ftr-372	421	50	accounting	accounting	NOUN
ftr-372	421	51	systems	system	NOUN
ftr-372	421	52	.	.	PUNCT
ftr-372	422	1	concern	concern	NOUN
ftr-372	422	2	is	be	AUX
ftr-372	422	3	sometimes	sometimes	ADV
ftr-372	422	4	expressed	express	VERB
ftr-372	422	5	that	that	SCONJ
ftr-372	422	6	a	a	DET
ftr-372	422	7	transfer	transfer	NOUN
ftr-372	422	8	pricing	pricing	NOUN
ftr-372	422	9	system	system	NOUN
ftr-372	422	10	depending	depend	VERB
ftr-372	422	11	on	on	ADP
ftr-372	422	12	application	application	NOUN
ftr-372	422	13	of	of	ADP
ftr-372	422	14	an	an	DET
ftr-372	422	15	apportionment	apportionment	ADJ
ftr-372	422	16	formula	formula	NOUN
ftr-372	422	17	to	to	ADP
ftr-372	422	18	global	global	ADJ
ftr-372	422	19	income	income	NOUN
ftr-372	422	20	will	will	AUX
ftr-372	422	21	require	require	VERB
ftr-372	422	22	the	the	DET
ftr-372	422	23	irs	irs	PROPN
ftr-372	422	24	to	to	PART
ftr-372	422	25	gain	gain	VERB
ftr-372	422	26	access	access	NOUN
ftr-372	422	27	to	to	ADP
ftr-372	422	28	information	information	NOUN
ftr-372	422	29	on	on	ADP
ftr-372	422	30	both	both	DET
ftr-372	422	31	u.s	u.s	PROPN
ftr-372	422	32	.	.	PROPN
ftr-372	422	33	and	and	CCONJ
ftr-372	422	34	foreign	foreign	ADJ
ftr-372	422	35	multinational	multinational	ADJ
ftr-372	422	36	groups	group	NOUN
ftr-372	422	37	’	'	PUNCT
ftr-372	422	38	operations	operation	NOUN
ftr-372	422	39	outside	outside	ADP
ftr-372	422	40	the	the	DET
ftr-372	422	41	united	united	PROPN
ftr-372	422	42	states	states	PROPN
ftr-372	422	43	.	.	PUNCT
ftr-372	423	1	current	current	ADJ
ftr-372	423	2	transfer	transfer	NOUN
ftr-372	423	3	pricing	pricing	NOUN
ftr-372	423	4	law	law	NOUN
ftr-372	423	5	,	,	PUNCT
ftr-372	423	6	however	however	ADV
ftr-372	423	7	,	,	PUNCT
ftr-372	423	8	already	already	ADV
ftr-372	423	9	requires	require	VERB
ftr-372	423	10	access	access	NOUN
ftr-372	423	11	to	to	ADP
ftr-372	423	12	such	such	ADJ
ftr-372	423	13	information	information	NOUN
ftr-372	423	14	,	,	PUNCT
ftr-372	423	15	both	both	CCONJ
ftr-372	423	16	in	in	ADP
ftr-372	423	17	the	the	DET
ftr-372	423	18	application	application	NOUN
ftr-372	423	19	of	of	ADP
ftr-372	423	20	the	the	DET
ftr-372	423	21	profit	profit	NOUN
ftr-372	423	22	split	split	NOUN
ftr-372	423	23	method	method	NOUN
ftr-372	423	24	and	and	CCONJ
ftr-372	423	25	in	in	ADP
ftr-372	423	26	the	the	DET
ftr-372	423	27	course	course	NOUN
ftr-372	423	28	of	of	ADP
ftr-372	423	29	examinations	examination	NOUN
ftr-372	423	30	.	.	PUNCT
ftr-372	424	1	indeed	indeed	ADV
ftr-372	424	2	,	,	PUNCT
ftr-372	424	3	current	current	ADJ
ftr-372	424	4	law	law	NOUN
ftr-372	424	5	requires	require	VERB
ftr-372	424	6	both	both	DET
ftr-372	424	7	u.s	u.s	PROPN
ftr-372	424	8	.	.	PROPN
ftr-372	424	9	and	and	CCONJ
ftr-372	424	10	foreign	foreign	ADJ
ftr-372	424	11	companies	company	NOUN
ftr-372	424	12	to	to	PART
ftr-372	424	13	retain	retain	VERB
ftr-372	424	14	and	and	CCONJ
ftr-372	424	15	provide	provide	VERB
ftr-372	424	16	on	on	ADP
ftr-372	424	17	request	request	NOUN
ftr-372	424	18	to	to	ADP
ftr-372	424	19	the	the	DET
ftr-372	424	20	irs	irs	PROPN
ftr-372	424	21	voluminous	voluminous	ADJ
ftr-372	424	22	information	information	NOUN
ftr-372	424	23	on	on	ADP
ftr-372	424	24	non	non	ADJ
ftr-372	424	25	-	-	ADJ
ftr-372	424	26	u.s	u.s	ADJ
ftr-372	424	27	.	.	PROPN
ftr-372	424	28	operations.39	operations.39	NOUN
ftr-372	424	29	there	there	PRON
ftr-372	424	30	is	be	VERB
ftr-372	424	31	no	no	DET
ftr-372	424	32	way	way	NOUN
ftr-372	424	33	to	to	PART
ftr-372	424	34	avoid	avoid	VERB
ftr-372	424	35	offering	offer	VERB
ftr-372	424	36	national	national	ADJ
ftr-372	424	37	tax	tax	NOUN
ftr-372	424	38	administrations	administration	NOUN
ftr-372	424	39	access	access	NOUN
ftr-372	424	40	to	to	ADP
ftr-372	424	41	information	information	NOUN
ftr-372	424	42	on	on	ADP
ftr-372	424	43	activities	activity	NOUN
ftr-372	424	44	in	in	ADP
ftr-372	424	45	other	other	ADJ
ftr-372	424	46	jurisdictions	jurisdiction	NOUN
ftr-372	424	47	.	.	PUNCT
ftr-372	425	1	4	4	X
ftr-372	425	2	.	.	X
ftr-372	425	3	interaction	interaction	NOUN
ftr-372	425	4	with	with	ADP
ftr-372	425	5	tax	tax	NOUN
ftr-372	425	6	treaties	treaty	NOUN
ftr-372	425	7	some	some	PRON
ftr-372	425	8	have	have	AUX
ftr-372	425	9	argued	argue	VERB
ftr-372	425	10	that	that	SCONJ
ftr-372	425	11	tax	tax	NOUN
ftr-372	425	12	treaties	treaty	NOUN
ftr-372	425	13	will	will	AUX
ftr-372	425	14	need	need	VERB
ftr-372	425	15	modification	modification	NOUN
ftr-372	425	16	with	with	ADP
ftr-372	425	17	adoption	adoption	NOUN
ftr-372	425	18	of	of	ADP
ftr-372	425	19	formulary	formulary	ADJ
ftr-372	425	20	apportionment	apportionment	NOUN
ftr-372	425	21	.	.	PUNCT
ftr-372	426	1	however	however	ADV
ftr-372	426	2	,	,	PUNCT
ftr-372	426	3	it	it	PRON
ftr-372	426	4	is	be	AUX
ftr-372	426	5	not	not	PART
ftr-372	426	6	clear	clear	ADJ
ftr-372	426	7	that	that	SCONJ
ftr-372	426	8	existing	exist	VERB
ftr-372	426	9	u.s	u.s	PROPN
ftr-372	426	10	.	.	PROPN
ftr-372	426	11	tax	tax	NOUN
ftr-372	426	12	treaties	treaty	NOUN
ftr-372	426	13	will	will	AUX
ftr-372	426	14	have	have	VERB
ftr-372	426	15	to	to	PART
ftr-372	426	16	be	be	AUX
ftr-372	426	17	renegotiated	renegotiate	VERB
ftr-372	426	18	,	,	PUNCT
ftr-372	426	19	at	at	ADP
ftr-372	426	20	least	least	ADJ
ftr-372	426	21	in	in	ADP
ftr-372	426	22	the	the	DET
ftr-372	426	23	short	short	ADJ
ftr-372	426	24	term	term	NOUN
ftr-372	426	25	.	.	PUNCT
ftr-372	427	1	transfer	transfer	NOUN
ftr-372	427	2	pricing	pricing	NOUN
ftr-372	427	3	is	be	AUX
ftr-372	427	4	currently	currently	ADV
ftr-372	427	5	governed	govern	VERB
ftr-372	427	6	by	by	ADP
ftr-372	427	7	article	article	NOUN
ftr-372	427	8	9	9	NUM
ftr-372	427	9	of	of	ADP
ftr-372	427	10	the	the	DET
ftr-372	427	11	treaties	treaty	NOUN
ftr-372	427	12	,	,	PUNCT
ftr-372	427	13	which	which	PRON
ftr-372	427	14	seems	seem	VERB
ftr-372	427	15	to	to	PART
ftr-372	427	16	assume	assume	VERB
ftr-372	427	17	the	the	DET
ftr-372	427	18	sa	sa	NOUN
ftr-372	427	19	method	method	NOUN
ftr-372	427	20	because	because	SCONJ
ftr-372	427	21	it	it	PRON
ftr-372	427	22	addresses	address	VERB
ftr-372	427	23	the	the	DET
ftr-372	427	24	commercial	commercial	ADJ
ftr-372	427	25	or	or	CCONJ
ftr-372	427	26	financial	financial	ADJ
ftr-372	427	27	relations	relation	NOUN
ftr-372	427	28	between	between	ADP
ftr-372	427	29	associated	associated	ADJ
ftr-372	427	30	enterprises	enterprise	NOUN
ftr-372	427	31	.	.	PUNCT
ftr-372	428	1	in	in	ADP
ftr-372	428	2	addition	addition	NOUN
ftr-372	428	3	,	,	PUNCT
ftr-372	428	4	article	article	NOUN
ftr-372	428	5	7	7	NUM
ftr-372	428	6	of	of	ADP
ftr-372	428	7	the	the	DET
ftr-372	428	8	treaties	treaty	NOUN
ftr-372	428	9	provides	provide	VERB
ftr-372	428	10	generally	generally	ADV
ftr-372	428	11	for	for	ADP
ftr-372	428	12	the	the	DET
ftr-372	428	13	application	application	NOUN
ftr-372	428	14	of	of	ADP
ftr-372	428	15	sa	sa	NOUN
ftr-372	428	16	principles	principle	NOUN
ftr-372	428	17	in	in	ADP
ftr-372	428	18	apportioning	apportion	VERB
ftr-372	428	19	income	income	NOUN
ftr-372	428	20	among	among	ADP
ftr-372	428	21	branches	branch	NOUN
ftr-372	428	22	of	of	ADP
ftr-372	428	23	single	single	ADJ
ftr-372	428	24	corporations	corporation	NOUN
ftr-372	428	25	–	–	PUNCT
ftr-372	428	26	a	a	DET
ftr-372	428	27	technically	technically	ADV
ftr-372	428	28	complex	complex	ADJ
ftr-372	428	29	topic	topic	NOUN
ftr-372	428	30	not	not	PART
ftr-372	428	31	directly	directly	ADV
ftr-372	428	32	addressed	address	VERB
ftr-372	428	33	in	in	ADP
ftr-372	428	34	this	this	DET
ftr-372	428	35	article	article	NOUN
ftr-372	428	36	,	,	PUNCT
ftr-372	428	37	although	although	SCONJ
ftr-372	428	38	it	it	PRON
ftr-372	428	39	raises	raise	VERB
ftr-372	428	40	issues	issue	NOUN
ftr-372	428	41	similar	similar	ADJ
ftr-372	428	42	to	to	ADP
ftr-372	428	43	those	those	PRON
ftr-372	428	44	raised	raise	VERB
ftr-372	428	45	when	when	SCONJ
ftr-372	428	46	dealing	deal	VERB
ftr-372	428	47	with	with	ADP
ftr-372	428	48	apportionment	apportionment	NOUN
ftr-372	428	49	among	among	ADP
ftr-372	428	50	separate	separate	ADJ
ftr-372	428	51	affiliates	affiliate	NOUN
ftr-372	428	52	.	.	PUNCT
ftr-372	429	1	there	there	PRON
ftr-372	429	2	can	can	AUX
ftr-372	429	3	be	be	AUX
ftr-372	429	4	no	no	DET
ftr-372	429	5	question	question	NOUN
ftr-372	429	6	that	that	SCONJ
ftr-372	429	7	historically	historically	ADV
ftr-372	429	8	,	,	PUNCT
ftr-372	429	9	both	both	DET
ftr-372	429	10	article	article	NOUN
ftr-372	429	11	7	7	NUM
ftr-372	429	12	and	and	CCONJ
ftr-372	429	13	article	article	NOUN
ftr-372	429	14	9	9	NUM
ftr-372	429	15	have	have	AUX
ftr-372	429	16	been	be	AUX
ftr-372	429	17	interpreted	interpret	VERB
ftr-372	429	18	as	as	ADP
ftr-372	429	19	incorporating	incorporate	VERB
ftr-372	429	20	“	"	PUNCT
ftr-372	429	21	arm	arm	NOUN
ftr-372	429	22	’s	’s	PART
ftr-372	429	23	length	length	NOUN
ftr-372	429	24	”	"	PUNCT
ftr-372	429	25	concepts	concept	NOUN
ftr-372	429	26	such	such	ADJ
ftr-372	429	27	as	as	ADP
ftr-372	429	28	resorting	resort	VERB
ftr-372	429	29	to	to	ADP
ftr-372	429	30	supposed	suppose	VERB
ftr-372	429	31	“	"	PUNCT
ftr-372	429	32	comparables	comparable	NOUN
ftr-372	429	33	,	,	PUNCT
ftr-372	429	34	”	"	PUNCT
ftr-372	429	35	and	and	CCONJ
ftr-372	429	36	the	the	DET
ftr-372	429	37	other	other	ADJ
ftr-372	429	38	accoutrements	accoutrement	NOUN
ftr-372	429	39	of	of	ADP
ftr-372	429	40	39	39	NUM
ftr-372	429	41	.	.	PUNCT
ftr-372	430	1	irc	irc	PROPN
ftr-372	430	2	§	§	PROPN
ftr-372	430	3	§	§	PROPN
ftr-372	430	4	6038a	6038a	NUM
ftr-372	430	5	and	and	CCONJ
ftr-372	430	6	6038c	6038c	NOUN
ftr-372	430	7	and	and	CCONJ
ftr-372	430	8	regulations	regulation	NOUN
ftr-372	430	9	thereunder	thereunder	NOUN
ftr-372	430	10	.	.	PUNCT
ftr-372	431	1	524	524	NUM
ftr-372	431	2	florida	florida	PROPN
ftr-372	431	3	tax	tax	NOUN
ftr-372	431	4	review	review	NOUN
ftr-372	431	5	[	[	X
ftr-372	431	6	vol	vol	NOUN
ftr-372	431	7	.	.	NOUN
ftr-372	431	8	9:5	9:5	NUM
ftr-372	431	9	attempted	attempt	VERB
ftr-372	431	10	transfer	transfer	NOUN
ftr-372	431	11	pricing	pricing	NOUN
ftr-372	431	12	administration	administration	NOUN
ftr-372	431	13	under	under	ADP
ftr-372	431	14	the	the	DET
ftr-372	431	15	sa	sa	PROPN
ftr-372	431	16	regime	regime	NOUN
ftr-372	431	17	.	.	PUNCT
ftr-372	432	1	there	there	PRON
ftr-372	432	2	is	be	VERB
ftr-372	432	3	no	no	DET
ftr-372	432	4	reason	reason	NOUN
ftr-372	432	5	,	,	PUNCT
ftr-372	432	6	however	however	ADV
ftr-372	432	7	,	,	PUNCT
ftr-372	432	8	why	why	SCONJ
ftr-372	432	9	the	the	DET
ftr-372	432	10	united	united	PROPN
ftr-372	432	11	states	states	PROPN
ftr-372	432	12	and	and	CCONJ
ftr-372	432	13	its	its	PRON
ftr-372	432	14	treaty	treaty	NOUN
ftr-372	432	15	partners	partner	NOUN
ftr-372	432	16	could	could	AUX
ftr-372	432	17	not	not	PART
ftr-372	432	18	agree	agree	VERB
ftr-372	432	19	,	,	PUNCT
ftr-372	432	20	under	under	ADP
ftr-372	432	21	the	the	DET
ftr-372	432	22	“	"	PUNCT
ftr-372	432	23	competent	competent	ADJ
ftr-372	432	24	authority	authority	NOUN
ftr-372	432	25	”	"	PUNCT
ftr-372	432	26	process	process	NOUN
ftr-372	432	27	contained	contain	VERB
ftr-372	432	28	in	in	ADP
ftr-372	432	29	each	each	DET
ftr-372	432	30	treaty	treaty	NOUN
ftr-372	432	31	and	and	CCONJ
ftr-372	432	32	discussed	discuss	VERB
ftr-372	432	33	above	above	ADV
ftr-372	432	34	,	,	PUNCT
ftr-372	432	35	to	to	PART
ftr-372	432	36	interpret	interpret	VERB
ftr-372	432	37	their	their	PRON
ftr-372	432	38	treaties	treaty	NOUN
ftr-372	432	39	to	to	PART
ftr-372	432	40	accept	accept	VERB
ftr-372	432	41	the	the	DET
ftr-372	432	42	reformed	reform	VERB
ftr-372	432	43	apportionment	apportionment	NOUN
ftr-372	432	44	approach	approach	NOUN
ftr-372	432	45	as	as	ADP
ftr-372	432	46	the	the	DET
ftr-372	432	47	closest	close	ADJ
ftr-372	432	48	feasible	feasible	ADJ
ftr-372	432	49	,	,	PUNCT
ftr-372	432	50	and	and	CCONJ
ftr-372	432	51	administrable	administrable	ADJ
ftr-372	432	52	,	,	PUNCT
ftr-372	432	53	approximation	approximation	NOUN
ftr-372	432	54	to	to	ADP
ftr-372	432	55	the	the	DET
ftr-372	432	56	“	"	PUNCT
ftr-372	432	57	arm	arm	NOUN
ftr-372	432	58	’s	’s	PART
ftr-372	432	59	length	length	NOUN
ftr-372	432	60	”	"	PUNCT
ftr-372	432	61	results	result	NOUN
ftr-372	432	62	envisioned	envision	VERB
ftr-372	432	63	in	in	ADP
ftr-372	432	64	articles	article	NOUN
ftr-372	432	65	9	9	NUM
ftr-372	432	66	and	and	CCONJ
ftr-372	432	67	7	7	NUM
ftr-372	432	68	.	.	PUNCT
ftr-372	432	69	except	except	SCONJ
ftr-372	432	70	for	for	ADP
ftr-372	432	71	low	low	ADJ
ftr-372	432	72	-	-	PUNCT
ftr-372	432	73	tax	tax	NOUN
ftr-372	432	74	,	,	PUNCT
ftr-372	432	75	“	"	PUNCT
ftr-372	432	76	tax	tax	NOUN
ftr-372	432	77	haven	haven	NOUN
ftr-372	432	78	”	"	PUNCT
ftr-372	432	79	countries	country	NOUN
ftr-372	432	80	,	,	PUNCT
ftr-372	432	81	one	one	PRON
ftr-372	432	82	would	would	AUX
ftr-372	432	83	expect	expect	VERB
ftr-372	432	84	many	many	ADJ
ftr-372	432	85	if	if	SCONJ
ftr-372	432	86	not	not	PART
ftr-372	432	87	most	most	ADJ
ftr-372	432	88	u.s	u.s	PROPN
ftr-372	432	89	.	.	PROPN
ftr-372	432	90	tax	tax	NOUN
ftr-372	432	91	treaty	treaty	NOUN
ftr-372	432	92	partners	partner	NOUN
ftr-372	432	93	eagerly	eagerly	ADV
ftr-372	432	94	to	to	PART
ftr-372	432	95	accept	accept	VERB
ftr-372	432	96	such	such	DET
ftr-372	432	97	an	an	DET
ftr-372	432	98	approach	approach	NOUN
ftr-372	432	99	,	,	PUNCT
ftr-372	432	100	since	since	SCONJ
ftr-372	432	101	these	these	DET
ftr-372	432	102	treaty	treaty	NOUN
ftr-372	432	103	partners	partner	NOUN
ftr-372	432	104	face	face	VERB
ftr-372	432	105	the	the	DET
ftr-372	432	106	same	same	ADJ
ftr-372	432	107	difficulties	difficulty	NOUN
ftr-372	432	108	in	in	ADP
ftr-372	432	109	enforcement	enforcement	NOUN
ftr-372	432	110	and	and	CCONJ
ftr-372	432	111	administration	administration	NOUN
ftr-372	432	112	of	of	ADP
ftr-372	432	113	transfer	transfer	NOUN
ftr-372	432	114	pricing	pricing	NOUN
ftr-372	432	115	rules	rule	NOUN
ftr-372	432	116	that	that	PRON
ftr-372	432	117	the	the	DET
ftr-372	432	118	united	united	PROPN
ftr-372	432	119	states	states	PROPN
ftr-372	432	120	faces	face	VERB
ftr-372	432	121	.	.	PUNCT
ftr-372	433	1	there	there	PRON
ftr-372	433	2	may	may	AUX
ftr-372	433	3	,	,	PUNCT
ftr-372	433	4	to	to	PART
ftr-372	433	5	be	be	AUX
ftr-372	433	6	sure	sure	ADJ
ftr-372	433	7	,	,	PUNCT
ftr-372	433	8	be	be	AUX
ftr-372	433	9	some	some	DET
ftr-372	433	10	countries	country	NOUN
ftr-372	433	11	that	that	PRON
ftr-372	433	12	will	will	AUX
ftr-372	433	13	insist	insist	VERB
ftr-372	433	14	on	on	ADP
ftr-372	433	15	retaining	retain	VERB
ftr-372	433	16	the	the	DET
ftr-372	433	17	current	current	ADJ
ftr-372	433	18	sa	sa	NOUN
ftr-372	433	19	-	-	PUNCT
ftr-372	433	20	based	base	VERB
ftr-372	433	21	analysis	analysis	NOUN
ftr-372	433	22	in	in	ADP
ftr-372	433	23	their	their	PRON
ftr-372	433	24	treaty	treaty	NOUN
ftr-372	433	25	dealings	dealing	NOUN
ftr-372	433	26	with	with	ADP
ftr-372	433	27	the	the	DET
ftr-372	433	28	united	united	PROPN
ftr-372	433	29	states	states	PROPN
ftr-372	433	30	.	.	PUNCT
ftr-372	434	1	in	in	ADP
ftr-372	434	2	such	such	ADJ
ftr-372	434	3	instances	instance	NOUN
ftr-372	434	4	,	,	PUNCT
ftr-372	434	5	case	case	NOUN
ftr-372	434	6	-	-	PUNCT
ftr-372	434	7	by	by	ADP
ftr-372	434	8	-	-	PUNCT
ftr-372	434	9	case	case	NOUN
ftr-372	434	10	negotiation	negotiation	NOUN
ftr-372	434	11	will	will	AUX
ftr-372	434	12	be	be	AUX
ftr-372	434	13	necessary	necessary	ADJ
ftr-372	434	14	in	in	ADP
ftr-372	434	15	order	order	NOUN
ftr-372	434	16	to	to	PART
ftr-372	434	17	avoid	avoid	VERB
ftr-372	434	18	double	double	ADJ
ftr-372	434	19	taxation	taxation	NOUN
ftr-372	434	20	–	–	PUNCT
ftr-372	434	21	but	but	CCONJ
ftr-372	434	22	such	such	ADJ
ftr-372	434	23	negotiations	negotiation	NOUN
ftr-372	434	24	are	be	AUX
ftr-372	434	25	required	require	VERB
ftr-372	434	26	to	to	ADP
ftr-372	434	27	an	an	DET
ftr-372	434	28	unacceptably	unacceptably	ADV
ftr-372	434	29	large	large	ADJ
ftr-372	434	30	extent	extent	NOUN
ftr-372	434	31	even	even	ADV
ftr-372	434	32	under	under	ADP
ftr-372	434	33	the	the	DET
ftr-372	434	34	current	current	ADJ
ftr-372	434	35	system	system	NOUN
ftr-372	434	36	,	,	PUNCT
ftr-372	434	37	the	the	DET
ftr-372	434	38	vagueness	vagueness	NOUN
ftr-372	434	39	of	of	ADP
ftr-372	434	40	which	which	PRON
ftr-372	434	41	leads	lead	VERB
ftr-372	434	42	to	to	ADP
ftr-372	434	43	numerous	numerous	ADJ
ftr-372	434	44	conflicts	conflict	NOUN
ftr-372	434	45	among	among	ADP
ftr-372	434	46	tax	tax	NOUN
ftr-372	434	47	jurisdictions	jurisdiction	NOUN
ftr-372	434	48	over	over	ADP
ftr-372	434	49	particular	particular	ADJ
ftr-372	434	50	cases	case	NOUN
ftr-372	434	51	.	.	PUNCT
ftr-372	435	1	the	the	DET
ftr-372	435	2	attached	attached	ADJ
ftr-372	435	3	proposed	propose	VERB
ftr-372	435	4	legislation	legislation	NOUN
ftr-372	435	5	includes	include	VERB
ftr-372	435	6	provisions	provision	NOUN
ftr-372	435	7	designed	design	VERB
ftr-372	435	8	to	to	PART
ftr-372	435	9	ensure	ensure	VERB
ftr-372	435	10	that	that	SCONJ
ftr-372	435	11	u.s	u.s	PROPN
ftr-372	435	12	.	.	PROPN
ftr-372	435	13	negotiators	negotiator	NOUN
ftr-372	435	14	have	have	VERB
ftr-372	435	15	authority	authority	NOUN
ftr-372	435	16	to	to	PART
ftr-372	435	17	interpret	interpret	VERB
ftr-372	435	18	u.s	u.s	PROPN
ftr-372	435	19	.	.	PROPN
ftr-372	435	20	tax	tax	NOUN
ftr-372	435	21	treaties	treaty	NOUN
ftr-372	435	22	as	as	ADP
ftr-372	435	23	authorizing	authorize	VERB
ftr-372	435	24	the	the	DET
ftr-372	435	25	proposed	propose	VERB
ftr-372	435	26	reformed	reform	VERB
ftr-372	435	27	transfer	transfer	NOUN
ftr-372	435	28	pricing	pricing	NOUN
ftr-372	435	29	methodology	methodology	NOUN
ftr-372	435	30	in	in	ADP
ftr-372	435	31	double	double	ADJ
ftr-372	435	32	taxation	taxation	NOUN
ftr-372	435	33	negotiations	negotiation	NOUN
ftr-372	435	34	with	with	ADP
ftr-372	435	35	treaty	treaty	NOUN
ftr-372	435	36	partners.40	partners.40	PROPN
ftr-372	435	37	one	one	PRON
ftr-372	435	38	can	can	AUX
ftr-372	435	39	expect	expect	VERB
ftr-372	435	40	low	low	ADJ
ftr-372	435	41	-	-	PUNCT
ftr-372	435	42	tax	tax	NOUN
ftr-372	435	43	countries	country	NOUN
ftr-372	435	44	,	,	PUNCT
ftr-372	435	45	as	as	ADV
ftr-372	435	46	well	well	ADV
ftr-372	435	47	as	as	ADP
ftr-372	435	48	those	those	DET
ftr-372	435	49	multinational	multinational	ADJ
ftr-372	435	50	businesses	business	NOUN
ftr-372	435	51	that	that	PRON
ftr-372	435	52	are	be	AUX
ftr-372	435	53	favored	favor	VERB
ftr-372	435	54	under	under	ADP
ftr-372	435	55	the	the	DET
ftr-372	435	56	current	current	ADJ
ftr-372	435	57	transfer	transfer	NOUN
ftr-372	435	58	pricing	pricing	NOUN
ftr-372	435	59	regime	regime	NOUN
ftr-372	435	60	,	,	PUNCT
ftr-372	435	61	to	to	PART
ftr-372	435	62	assert	assert	VERB
ftr-372	435	63	vigorously	vigorously	ADV
ftr-372	435	64	that	that	SCONJ
ftr-372	435	65	the	the	DET
ftr-372	435	66	new	new	ADJ
ftr-372	435	67	regime	regime	NOUN
ftr-372	435	68	is	be	AUX
ftr-372	435	69	in	in	ADP
ftr-372	435	70	violation	violation	NOUN
ftr-372	435	71	of	of	ADP
ftr-372	435	72	income	income	NOUN
ftr-372	435	73	tax	tax	NOUN
ftr-372	435	74	treaties	treaty	NOUN
ftr-372	435	75	.	.	PUNCT
ftr-372	436	1	such	such	ADJ
ftr-372	436	2	assertions	assertion	NOUN
ftr-372	436	3	will	will	AUX
ftr-372	436	4	,	,	PUNCT
ftr-372	436	5	however	however	ADV
ftr-372	436	6	,	,	PUNCT
ftr-372	436	7	reflect	reflect	VERB
ftr-372	436	8	disagreement	disagreement	NOUN
ftr-372	436	9	with	with	ADP
ftr-372	436	10	the	the	DET
ftr-372	436	11	reformed	reform	VERB
ftr-372	436	12	system	system	NOUN
ftr-372	436	13	on	on	ADP
ftr-372	436	14	policy	policy	NOUN
ftr-372	436	15	grounds	ground	NOUN
ftr-372	436	16	,	,	PUNCT
ftr-372	436	17	rather	rather	ADV
ftr-372	436	18	than	than	ADP
ftr-372	436	19	reflecting	reflect	VERB
ftr-372	436	20	any	any	DET
ftr-372	436	21	serious	serious	ADJ
ftr-372	436	22	impediment	impediment	NOUN
ftr-372	436	23	in	in	ADP
ftr-372	436	24	the	the	DET
ftr-372	436	25	tax	tax	NOUN
ftr-372	436	26	treaty	treaty	NOUN
ftr-372	436	27	system	system	NOUN
ftr-372	436	28	to	to	ADP
ftr-372	436	29	the	the	DET
ftr-372	436	30	adoption	adoption	NOUN
ftr-372	436	31	of	of	ADP
ftr-372	436	32	the	the	DET
ftr-372	436	33	new	new	ADJ
ftr-372	436	34	system	system	NOUN
ftr-372	436	35	.	.	PUNCT
ftr-372	437	1	political	political	ADJ
ftr-372	437	2	opposition	opposition	NOUN
ftr-372	437	3	to	to	ADP
ftr-372	437	4	the	the	DET
ftr-372	437	5	reform	reform	NOUN
ftr-372	437	6	from	from	ADP
ftr-372	437	7	low	low	ADJ
ftr-372	437	8	-	-	PUNCT
ftr-372	437	9	tax	tax	NOUN
ftr-372	437	10	countries	country	NOUN
ftr-372	437	11	and	and	CCONJ
ftr-372	437	12	from	from	ADP
ftr-372	437	13	businesses	business	NOUN
ftr-372	437	14	that	that	PRON
ftr-372	437	15	will	will	AUX
ftr-372	437	16	pay	pay	VERB
ftr-372	437	17	relatively	relatively	ADV
ftr-372	437	18	larger	large	ADJ
ftr-372	437	19	shares	share	NOUN
ftr-372	437	20	of	of	ADP
ftr-372	437	21	the	the	DET
ftr-372	437	22	corporate	corporate	ADJ
ftr-372	437	23	tax	tax	NOUN
ftr-372	437	24	burden	burden	NOUN
ftr-372	437	25	must	must	AUX
ftr-372	437	26	be	be	AUX
ftr-372	437	27	respected	respect	VERB
ftr-372	437	28	and	and	CCONJ
ftr-372	437	29	dealt	deal	VERB
ftr-372	437	30	with	with	ADP
ftr-372	437	31	–	–	PUNCT
ftr-372	437	32	but	but	CCONJ
ftr-372	437	33	such	such	ADJ
ftr-372	437	34	political	political	ADJ
ftr-372	437	35	opposition	opposition	NOUN
ftr-372	437	36	should	should	AUX
ftr-372	437	37	be	be	AUX
ftr-372	437	38	recognized	recognize	VERB
ftr-372	437	39	for	for	ADP
ftr-372	437	40	what	what	PRON
ftr-372	437	41	it	it	PRON
ftr-372	437	42	is	be	AUX
ftr-372	437	43	.	.	PUNCT
ftr-372	438	1	c.	c.	PROPN
ftr-372	438	2	negative	negative	ADJ
ftr-372	438	3	effects	effect	NOUN
ftr-372	438	4	on	on	ADP
ftr-372	438	5	some	some	DET
ftr-372	438	6	corporate	corporate	ADJ
ftr-372	438	7	stakeholders	stakeholder	NOUN
ftr-372	438	8	analysts	analyst	NOUN
ftr-372	438	9	have	have	AUX
ftr-372	438	10	noted	note	VERB
ftr-372	438	11	that	that	SCONJ
ftr-372	438	12	adoption	adoption	NOUN
ftr-372	438	13	of	of	ADP
ftr-372	438	14	fa	fa	PROPN
ftr-372	438	15	would	would	AUX
ftr-372	438	16	disproportionately	disproportionately	ADV
ftr-372	438	17	affect	affect	VERB
ftr-372	438	18	some	some	DET
ftr-372	438	19	industries	industry	NOUN
ftr-372	438	20	and	and	CCONJ
ftr-372	438	21	firms	firm	NOUN
ftr-372	438	22	negatively	negatively	ADV
ftr-372	438	23	.	.	PUNCT
ftr-372	439	1	for	for	ADP
ftr-372	439	2	example	example	NOUN
ftr-372	439	3	,	,	PUNCT
ftr-372	439	4	shackelford	shackelford	PROPN
ftr-372	439	5	and	and	CCONJ
ftr-372	439	6	slemrod	slemrod	NOUN
ftr-372	439	7	(	(	PUNCT
ftr-372	439	8	1998	1998	NUM
ftr-372	439	9	)	)	PUNCT
ftr-372	439	10	find	find	VERB
ftr-372	439	11	that	that	SCONJ
ftr-372	439	12	fa	fa	PROPN
ftr-372	439	13	raises	raise	VERB
ftr-372	439	14	tax	tax	NOUN
ftr-372	439	15	liabilities	liability	NOUN
ftr-372	439	16	for	for	ADP
ftr-372	439	17	some	some	DET
ftr-372	439	18	industries	industry	NOUN
ftr-372	439	19	and	and	CCONJ
ftr-372	439	20	firms	firm	NOUN
ftr-372	439	21	,	,	PUNCT
ftr-372	439	22	lowering	lower	VERB
ftr-372	439	23	burdens	burden	NOUN
ftr-372	439	24	for	for	ADP
ftr-372	439	25	others	other	NOUN
ftr-372	439	26	.	.	PUNCT
ftr-372	440	1	they	they	PRON
ftr-372	440	2	estimate	estimate	VERB
ftr-372	440	3	that	that	SCONJ
ftr-372	440	4	the	the	DET
ftr-372	440	5	oil	oil	NOUN
ftr-372	440	6	and	and	CCONJ
ftr-372	440	7	gas	gas	NOUN
ftr-372	440	8	industry	industry	NOUN
ftr-372	440	9	would	would	AUX
ftr-372	440	10	see	see	VERB
ftr-372	440	11	an	an	DET
ftr-372	440	12	increase	increase	NOUN
ftr-372	440	13	in	in	ADP
ftr-372	440	14	tax	tax	NOUN
ftr-372	440	15	liabilities	liability	NOUN
ftr-372	440	16	of	of	ADP
ftr-372	440	17	81	81	NUM
ftr-372	440	18	%	%	NOUN
ftr-372	440	19	under	under	ADP
ftr-372	440	20	fa	fa	PROPN
ftr-372	440	21	,	,	PUNCT
ftr-372	440	22	compared	compare	VERB
ftr-372	440	23	with	with	ADP
ftr-372	440	24	29	29	NUM
ftr-372	440	25	%	%	NOUN
ftr-372	440	26	for	for	ADP
ftr-372	440	27	all	all	DET
ftr-372	440	28	other	other	ADJ
ftr-372	440	29	firms	firm	NOUN
ftr-372	440	30	in	in	ADP
ftr-372	440	31	their	their	PRON
ftr-372	440	32	study	study	NOUN
ftr-372	440	33	.	.	PUNCT
ftr-372	441	1	(	(	PUNCT
ftr-372	441	2	the	the	DET
ftr-372	441	3	mean	mean	ADJ
ftr-372	441	4	oil	oil	NOUN
ftr-372	441	5	and	and	CCONJ
ftr-372	441	6	gas	gas	NOUN
ftr-372	441	7	company	company	NOUN
ftr-372	441	8	40	40	NUM
ftr-372	441	9	.	.	PUNCT
ftr-372	442	1	this	this	DET
ftr-372	442	2	language	language	NOUN
ftr-372	442	3	,	,	PUNCT
ftr-372	442	4	by	by	ADP
ftr-372	442	5	manifesting	manifest	VERB
ftr-372	442	6	congressional	congressional	ADJ
ftr-372	442	7	intent	intent	NOUN
ftr-372	442	8	that	that	SCONJ
ftr-372	442	9	the	the	DET
ftr-372	442	10	reformed	reform	VERB
ftr-372	442	11	system	system	NOUN
ftr-372	442	12	should	should	AUX
ftr-372	442	13	be	be	AUX
ftr-372	442	14	treated	treat	VERB
ftr-372	442	15	as	as	ADP
ftr-372	442	16	acceptable	acceptable	ADJ
ftr-372	442	17	under	under	ADP
ftr-372	442	18	existing	exist	VERB
ftr-372	442	19	u.s	u.s	PROPN
ftr-372	442	20	.	.	PROPN
ftr-372	442	21	income	income	NOUN
ftr-372	442	22	tax	tax	NOUN
ftr-372	442	23	treaties	treaty	NOUN
ftr-372	442	24	,	,	PUNCT
ftr-372	442	25	should	should	AUX
ftr-372	442	26	preclude	preclude	VERB
ftr-372	442	27	successful	successful	ADJ
ftr-372	442	28	invocation	invocation	NOUN
ftr-372	442	29	of	of	ADP
ftr-372	442	30	treaties	treaty	NOUN
ftr-372	442	31	in	in	ADP
ftr-372	442	32	judicial	judicial	ADJ
ftr-372	442	33	challenges	challenge	NOUN
ftr-372	442	34	to	to	ADP
ftr-372	442	35	application	application	NOUN
ftr-372	442	36	of	of	ADP
ftr-372	442	37	the	the	DET
ftr-372	442	38	new	new	ADJ
ftr-372	442	39	system	system	NOUN
ftr-372	442	40	.	.	PUNCT
ftr-372	443	1	see	see	VERB
ftr-372	443	2	nat’l	nat’l	PROPN
ftr-372	443	3	westminster	westminster	PROPN
ftr-372	443	4	bank	bank	PROPN
ftr-372	443	5	plc	plc	PROPN
ftr-372	443	6	v.	v.	PROPN
ftr-372	443	7	united	united	PROPN
ftr-372	443	8	states	states	PROPN
ftr-372	443	9	,	,	PUNCT
ftr-372	443	10	512	512	NUM
ftr-372	443	11	f.3d	f.3d	NUM
ftr-372	443	12	1347	1347	NUM
ftr-372	443	13	(	(	PUNCT
ftr-372	443	14	fed	fed	PROPN
ftr-372	443	15	.	.	PUNCT
ftr-372	443	16	cir	cir	PROPN
ftr-372	443	17	.	.	PROPN
ftr-372	443	18	2008	2008	NUM
ftr-372	443	19	)	)	PUNCT
ftr-372	443	20	.	.	PUNCT
ftr-372	444	1	2009	2009	NUM
ftr-372	444	2	]	]	PUNCT
ftr-372	444	3	allocating	allocate	VERB
ftr-372	444	4	business	business	NOUN
ftr-372	444	5	profits	profit	NOUN
ftr-372	444	6	for	for	ADP
ftr-372	444	7	tax	tax	NOUN
ftr-372	444	8	purposes	purpose	NOUN
ftr-372	444	9	525	525	NUM
ftr-372	444	10	in	in	ADP
ftr-372	444	11	their	their	PRON
ftr-372	444	12	study	study	NOUN
ftr-372	444	13	reports	report	VERB
ftr-372	444	14	68	68	NUM
ftr-372	444	15	%	%	NOUN
ftr-372	444	16	of	of	ADP
ftr-372	444	17	assets	asset	NOUN
ftr-372	444	18	in	in	ADP
ftr-372	444	19	the	the	DET
ftr-372	444	20	united	united	PROPN
ftr-372	444	21	states	states	PROPN
ftr-372	444	22	,	,	PUNCT
ftr-372	444	23	70	70	NUM
ftr-372	444	24	%	%	NOUN
ftr-372	444	25	of	of	ADP
ftr-372	444	26	sales	sale	NOUN
ftr-372	444	27	in	in	ADP
ftr-372	444	28	the	the	DET
ftr-372	444	29	united	united	PROPN
ftr-372	444	30	states	states	PROPN
ftr-372	444	31	,	,	PUNCT
ftr-372	444	32	and	and	CCONJ
ftr-372	444	33	78	78	NUM
ftr-372	444	34	%	%	NOUN
ftr-372	444	35	of	of	ADP
ftr-372	444	36	total	total	ADJ
ftr-372	444	37	compensation	compensation	NOUN
ftr-372	444	38	paid	pay	VERB
ftr-372	444	39	to	to	ADP
ftr-372	444	40	u.s	u.s	PROPN
ftr-372	444	41	.	.	PROPN
ftr-372	444	42	employees	employee	NOUN
ftr-372	444	43	,	,	PUNCT
ftr-372	444	44	but	but	CCONJ
ftr-372	444	45	such	such	ADJ
ftr-372	444	46	companies	company	NOUN
ftr-372	444	47	book	book	VERB
ftr-372	444	48	42	42	NUM
ftr-372	444	49	%	%	NOUN
ftr-372	444	50	of	of	ADP
ftr-372	444	51	pretax	pretax	ADJ
ftr-372	444	52	earnings	earning	NOUN
ftr-372	444	53	in	in	ADP
ftr-372	444	54	the	the	DET
ftr-372	444	55	united	united	PROPN
ftr-372	444	56	states	states	PROPN
ftr-372	444	57	.	.	PUNCT
ftr-372	444	58	)	)	PUNCT
ftr-372	445	1	the	the	DET
ftr-372	445	2	authors	author	NOUN
ftr-372	445	3	also	also	ADV
ftr-372	445	4	estimate	estimate	VERB
ftr-372	445	5	that	that	SCONJ
ftr-372	445	6	some	some	DET
ftr-372	445	7	firms	firm	NOUN
ftr-372	445	8	will	will	AUX
ftr-372	445	9	experience	experience	VERB
ftr-372	445	10	a	a	DET
ftr-372	445	11	tax	tax	NOUN
ftr-372	445	12	decrease	decrease	NOUN
ftr-372	445	13	,	,	PUNCT
ftr-372	445	14	including	include	VERB
ftr-372	445	15	boeing	boeing	PROPN
ftr-372	445	16	and	and	CCONJ
ftr-372	445	17	procter	procter	PROPN
ftr-372	445	18	and	and	CCONJ
ftr-372	445	19	gamble	gamble	NOUN
ftr-372	445	20	.	.	PUNCT
ftr-372	446	1	the	the	DET
ftr-372	446	2	update	update	NOUN
ftr-372	446	3	of	of	ADP
ftr-372	446	4	clausing	clausing	NOUN
ftr-372	446	5	and	and	CCONJ
ftr-372	446	6	lahav	lahav	NOUN
ftr-372	446	7	(	(	PUNCT
ftr-372	446	8	2008	2008	NUM
ftr-372	446	9	)	)	PUNCT
ftr-372	446	10	suggests	suggest	VERB
ftr-372	446	11	a	a	DET
ftr-372	446	12	similar	similar	ADJ
ftr-372	446	13	pattern	pattern	NOUN
ftr-372	446	14	,	,	PUNCT
ftr-372	446	15	with	with	ADP
ftr-372	446	16	tax	tax	NOUN
ftr-372	446	17	increases	increase	NOUN
ftr-372	446	18	for	for	ADP
ftr-372	446	19	oil	oil	NOUN
ftr-372	446	20	companies	company	NOUN
ftr-372	446	21	(	(	PUNCT
ftr-372	446	22	e.g.	e.g.	ADV
ftr-372	446	23	)	)	PUNCT
ftr-372	446	24	and	and	CCONJ
ftr-372	446	25	tax	tax	NOUN
ftr-372	446	26	decreases	decrease	NOUN
ftr-372	446	27	for	for	ADP
ftr-372	446	28	boeing	boeing	PROPN
ftr-372	446	29	,	,	PUNCT
ftr-372	446	30	procter	procter	NOUN
ftr-372	446	31	and	and	CCONJ
ftr-372	446	32	gamble	gamble	NOUN
ftr-372	446	33	,	,	PUNCT
ftr-372	446	34	and	and	CCONJ
ftr-372	446	35	intel	intel	PROPN
ftr-372	446	36	.	.	PUNCT
ftr-372	447	1	under	under	ADP
ftr-372	447	2	our	our	PRON
ftr-372	447	3	proposal	proposal	NOUN
ftr-372	447	4	,	,	PUNCT
ftr-372	447	5	firms	firm	NOUN
ftr-372	447	6	with	with	ADP
ftr-372	447	7	a	a	DET
ftr-372	447	8	disproportionate	disproportionate	ADJ
ftr-372	447	9	amount	amount	NOUN
ftr-372	447	10	of	of	ADP
ftr-372	447	11	u.s	u.s	PROPN
ftr-372	447	12	.	.	PROPN
ftr-372	447	13	sales	sale	NOUN
ftr-372	447	14	relative	relative	ADJ
ftr-372	447	15	to	to	ADP
ftr-372	447	16	u.s	u.s	PROPN
ftr-372	447	17	.	.	PROPN
ftr-372	447	18	income	income	NOUN
ftr-372	447	19	would	would	AUX
ftr-372	447	20	see	see	VERB
ftr-372	447	21	tax	tax	NOUN
ftr-372	447	22	increases	increase	NOUN
ftr-372	447	23	under	under	ADP
ftr-372	447	24	fa	fa	NOUN
ftr-372	447	25	,	,	PUNCT
ftr-372	447	26	while	while	SCONJ
ftr-372	447	27	those	those	PRON
ftr-372	447	28	with	with	ADP
ftr-372	447	29	relatively	relatively	ADV
ftr-372	447	30	low	low	ADJ
ftr-372	447	31	u.s	u.s	PROPN
ftr-372	447	32	.	.	PROPN
ftr-372	447	33	sales	sale	NOUN
ftr-372	447	34	compared	compare	VERB
ftr-372	447	35	to	to	ADP
ftr-372	447	36	u.s	u.s	PROPN
ftr-372	447	37	.	.	PROPN
ftr-372	447	38	income	income	NOUN
ftr-372	447	39	(	(	PUNCT
ftr-372	447	40	e.g.	e.g.	ADV
ftr-372	447	41	,	,	PUNCT
ftr-372	447	42	large	large	ADJ
ftr-372	447	43	exporters	exporter	NOUN
ftr-372	447	44	)	)	PUNCT
ftr-372	447	45	would	would	AUX
ftr-372	447	46	see	see	VERB
ftr-372	447	47	tax	tax	NOUN
ftr-372	447	48	decreases	decrease	NOUN
ftr-372	447	49	.	.	PUNCT
ftr-372	448	1	in	in	ADP
ftr-372	448	2	addition	addition	NOUN
ftr-372	448	3	,	,	PUNCT
ftr-372	448	4	firms	firm	NOUN
ftr-372	448	5	that	that	PRON
ftr-372	448	6	derive	derive	VERB
ftr-372	448	7	their	their	PRON
ftr-372	448	8	income	income	NOUN
ftr-372	448	9	largely	largely	ADV
ftr-372	448	10	from	from	ADP
ftr-372	448	11	high	high	ADJ
ftr-372	448	12	-	-	PUNCT
ftr-372	448	13	value	value	NOUN
ftr-372	448	14	technological	technological	ADJ
ftr-372	448	15	intangibles	intangible	NOUN
ftr-372	448	16	would	would	AUX
ftr-372	448	17	likely	likely	ADV
ftr-372	448	18	be	be	AUX
ftr-372	448	19	adversely	adversely	ADV
ftr-372	448	20	affected	affect	VERB
ftr-372	448	21	by	by	ADP
ftr-372	448	22	adoption	adoption	NOUN
ftr-372	448	23	of	of	ADP
ftr-372	448	24	fa	fa	PROPN
ftr-372	448	25	,	,	PUNCT
ftr-372	448	26	as	as	SCONJ
ftr-372	448	27	these	these	DET
ftr-372	448	28	firms	firm	NOUN
ftr-372	448	29	have	have	VERB
ftr-372	448	30	the	the	DET
ftr-372	448	31	greatest	great	ADJ
ftr-372	448	32	opportunities	opportunity	NOUN
ftr-372	448	33	for	for	ADP
ftr-372	448	34	lowering	lower	VERB
ftr-372	448	35	their	their	PRON
ftr-372	448	36	tax	tax	NOUN
ftr-372	448	37	burdens	burden	NOUN
ftr-372	448	38	under	under	ADP
ftr-372	448	39	the	the	DET
ftr-372	448	40	current	current	ADJ
ftr-372	448	41	system	system	NOUN
ftr-372	448	42	.	.	PUNCT
ftr-372	449	1	indeed	indeed	ADV
ftr-372	449	2	,	,	PUNCT
ftr-372	449	3	clausing	clause	VERB
ftr-372	449	4	and	and	CCONJ
ftr-372	449	5	lahav	lahav	NOUN
ftr-372	449	6	(	(	PUNCT
ftr-372	449	7	2008	2008	NUM
ftr-372	449	8	)	)	PUNCT
ftr-372	449	9	predict	predict	VERB
ftr-372	449	10	tax	tax	NOUN
ftr-372	449	11	increases	increase	NOUN
ftr-372	449	12	for	for	ADP
ftr-372	449	13	some	some	DET
ftr-372	449	14	intangibleintensive	intangibleintensive	ADJ
ftr-372	449	15	firms	firm	NOUN
ftr-372	449	16	like	like	ADP
ftr-372	449	17	pfizer	pfizer	NOUN
ftr-372	449	18	and	and	CCONJ
ftr-372	449	19	johnson	johnson	PROPN
ftr-372	449	20	controls	control	NOUN
ftr-372	449	21	,	,	PUNCT
ftr-372	449	22	but	but	CCONJ
ftr-372	449	23	also	also	ADV
ftr-372	449	24	tax	tax	NOUN
ftr-372	449	25	decreases	decrease	NOUN
ftr-372	449	26	for	for	ADP
ftr-372	449	27	others	other	NOUN
ftr-372	449	28	such	such	ADJ
ftr-372	449	29	as	as	ADP
ftr-372	449	30	walt	walt	PROPN
ftr-372	449	31	disney	disney	PROPN
ftr-372	449	32	and	and	CCONJ
ftr-372	449	33	3	3	NUM
ftr-372	449	34	m.	m.	NOUN
ftr-372	449	35	also	also	ADV
ftr-372	449	36	,	,	PUNCT
ftr-372	449	37	negative	negative	ADJ
ftr-372	449	38	impacts	impact	NOUN
ftr-372	449	39	may	may	AUX
ftr-372	449	40	be	be	AUX
ftr-372	449	41	muted	mute	VERB
ftr-372	449	42	by	by	ADP
ftr-372	449	43	several	several	ADJ
ftr-372	449	44	considerations	consideration	NOUN
ftr-372	449	45	.	.	PUNCT
ftr-372	450	1	first	first	ADV
ftr-372	450	2	,	,	PUNCT
ftr-372	450	3	firms	firm	NOUN
ftr-372	450	4	will	will	AUX
ftr-372	450	5	benefit	benefit	VERB
ftr-372	450	6	from	from	ADP
ftr-372	450	7	reductions	reduction	NOUN
ftr-372	450	8	in	in	ADP
ftr-372	450	9	complexity	complexity	NOUN
ftr-372	450	10	and	and	CCONJ
ftr-372	450	11	compliance	compliance	NOUN
ftr-372	450	12	burdens	burden	NOUN
ftr-372	450	13	.	.	PUNCT
ftr-372	451	1	small	small	ADJ
ftr-372	451	2	and	and	CCONJ
ftr-372	451	3	medium	medium	ADJ
ftr-372	451	4	size	size	NOUN
ftr-372	451	5	businesses	business	NOUN
ftr-372	451	6	should	should	AUX
ftr-372	451	7	be	be	AUX
ftr-372	451	8	particularly	particularly	ADV
ftr-372	451	9	appreciative	appreciative	ADJ
ftr-372	451	10	of	of	ADP
ftr-372	451	11	such	such	ADJ
ftr-372	451	12	benefits	benefit	NOUN
ftr-372	451	13	.	.	PUNCT
ftr-372	452	1	second	second	ADJ
ftr-372	452	2	,	,	PUNCT
ftr-372	452	3	accompanying	accompany	VERB
ftr-372	452	4	the	the	DET
ftr-372	452	5	adoption	adoption	NOUN
ftr-372	452	6	of	of	ADP
ftr-372	452	7	a	a	DET
ftr-372	452	8	more	more	ADV
ftr-372	452	9	formulary	formulary	ADJ
ftr-372	452	10	system	system	NOUN
ftr-372	452	11	with	with	ADP
ftr-372	452	12	a	a	DET
ftr-372	452	13	reduction	reduction	NOUN
ftr-372	452	14	in	in	ADP
ftr-372	452	15	the	the	DET
ftr-372	452	16	corporate	corporate	ADJ
ftr-372	452	17	income	income	NOUN
ftr-372	452	18	tax	tax	NOUN
ftr-372	452	19	rate	rate	NOUN
ftr-372	452	20	would	would	AUX
ftr-372	452	21	increase	increase	VERB
ftr-372	452	22	the	the	DET
ftr-372	452	23	number	number	NOUN
ftr-372	452	24	of	of	ADP
ftr-372	452	25	firms	firm	NOUN
ftr-372	452	26	benefiting	benefit	VERB
ftr-372	452	27	from	from	ADP
ftr-372	452	28	the	the	DET
ftr-372	452	29	adoption	adoption	NOUN
ftr-372	452	30	.	.	PUNCT
ftr-372	453	1	a	a	DET
ftr-372	453	2	rate	rate	NOUN
ftr-372	453	3	reduction	reduction	NOUN
ftr-372	453	4	would	would	AUX
ftr-372	453	5	also	also	ADV
ftr-372	453	6	appeal	appeal	VERB
ftr-372	453	7	to	to	ADP
ftr-372	453	8	those	those	PRON
ftr-372	453	9	concerned	concerned	ADJ
ftr-372	453	10	that	that	SCONJ
ftr-372	453	11	the	the	DET
ftr-372	453	12	u.s	u.s	PROPN
ftr-372	453	13	.	.	PROPN
ftr-372	453	14	is	be	AUX
ftr-372	453	15	losing	lose	VERB
ftr-372	453	16	competitiveness	competitiveness	NOUN
ftr-372	453	17	because	because	SCONJ
ftr-372	453	18	of	of	ADP
ftr-372	453	19	the	the	DET
ftr-372	453	20	current	current	ADJ
ftr-372	453	21	rate	rate	NOUN
ftr-372	453	22	disparity	disparity	NOUN
ftr-372	453	23	.	.	PUNCT
ftr-372	454	1	v.	v.	ADP
ftr-372	454	2	conclusion	conclusion	NOUN
ftr-372	454	3	our	our	PRON
ftr-372	454	4	proposal	proposal	NOUN
ftr-372	454	5	for	for	ADP
ftr-372	454	6	the	the	DET
ftr-372	454	7	adoption	adoption	NOUN
ftr-372	454	8	of	of	ADP
ftr-372	454	9	a	a	DET
ftr-372	454	10	formula	formula	NOUN
ftr-372	454	11	-	-	PUNCT
ftr-372	454	12	based	base	VERB
ftr-372	454	13	profit	profit	NOUN
ftr-372	454	14	split	split	NOUN
ftr-372	454	15	for	for	ADP
ftr-372	454	16	the	the	DET
ftr-372	454	17	u.s	u.s	PROPN
ftr-372	454	18	.	.	PROPN
ftr-372	454	19	taxation	taxation	NOUN
ftr-372	454	20	of	of	ADP
ftr-372	454	21	corporate	corporate	ADJ
ftr-372	454	22	income	income	NOUN
ftr-372	454	23	responds	respond	VERB
ftr-372	454	24	to	to	ADP
ftr-372	454	25	the	the	DET
ftr-372	454	26	reality	reality	NOUN
ftr-372	454	27	of	of	ADP
ftr-372	454	28	an	an	DET
ftr-372	454	29	increasingly	increasingly	ADV
ftr-372	454	30	global	global	ADJ
ftr-372	454	31	world	world	NOUN
ftr-372	454	32	.	.	PUNCT
ftr-372	455	1	multinational	multinational	ADJ
ftr-372	455	2	firms	firm	NOUN
ftr-372	455	3	have	have	VERB
ftr-372	455	4	internationally	internationally	ADV
ftr-372	455	5	integrated	integrate	VERB
ftr-372	455	6	operations	operation	NOUN
ftr-372	455	7	,	,	PUNCT
ftr-372	455	8	and	and	CCONJ
ftr-372	455	9	they	they	PRON
ftr-372	455	10	are	be	AUX
ftr-372	455	11	responsive	responsive	ADJ
ftr-372	455	12	to	to	ADP
ftr-372	455	13	the	the	DET
ftr-372	455	14	incentives	incentive	NOUN
ftr-372	455	15	created	create	VERB
ftr-372	455	16	by	by	ADP
ftr-372	455	17	discrepancies	discrepancy	NOUN
ftr-372	455	18	among	among	ADP
ftr-372	455	19	national	national	ADJ
ftr-372	455	20	tax	tax	NOUN
ftr-372	455	21	policies	policy	NOUN
ftr-372	455	22	.	.	PUNCT
ftr-372	456	1	a	a	DET
ftr-372	456	2	separate	separate	ADJ
ftr-372	456	3	accounting	accounting	NOUN
ftr-372	456	4	system	system	NOUN
ftr-372	456	5	generates	generate	VERB
ftr-372	456	6	an	an	DET
ftr-372	456	7	artificial	artificial	ADJ
ftr-372	456	8	need	need	NOUN
ftr-372	456	9	to	to	PART
ftr-372	456	10	assign	assign	VERB
ftr-372	456	11	income	income	NOUN
ftr-372	456	12	and	and	CCONJ
ftr-372	456	13	expenses	expense	NOUN
ftr-372	456	14	by	by	ADP
ftr-372	456	15	location	location	NOUN
ftr-372	456	16	,	,	PUNCT
ftr-372	456	17	and	and	CCONJ
ftr-372	456	18	this	this	PRON
ftr-372	456	19	creates	create	VERB
ftr-372	456	20	ample	ample	ADJ
ftr-372	456	21	opportunities	opportunity	NOUN
ftr-372	456	22	for	for	ADP
ftr-372	456	23	tax	tax	NOUN
ftr-372	456	24	avoidance	avoidance	NOUN
ftr-372	456	25	.	.	PUNCT
ftr-372	457	1	the	the	DET
ftr-372	457	2	proposed	propose	VERB
ftr-372	457	3	system	system	NOUN
ftr-372	457	4	would	would	AUX
ftr-372	457	5	greatly	greatly	ADV
ftr-372	457	6	reduce	reduce	VERB
ftr-372	457	7	the	the	DET
ftr-372	457	8	complexities	complexity	NOUN
ftr-372	457	9	associated	associate	VERB
ftr-372	457	10	with	with	ADP
ftr-372	457	11	sourcing	source	VERB
ftr-372	457	12	income	income	NOUN
ftr-372	457	13	and	and	CCONJ
ftr-372	457	14	expenses	expense	NOUN
ftr-372	457	15	across	across	ADP
ftr-372	457	16	locations	location	NOUN
ftr-372	457	17	,	,	PUNCT
ftr-372	457	18	and	and	CCONJ
ftr-372	457	19	it	it	PRON
ftr-372	457	20	would	would	AUX
ftr-372	457	21	eliminate	eliminate	VERB
ftr-372	457	22	the	the	DET
ftr-372	457	23	incentive	incentive	NOUN
ftr-372	457	24	to	to	PART
ftr-372	457	25	use	use	VERB
ftr-372	457	26	legal	legal	ADJ
ftr-372	457	27	and	and	CCONJ
ftr-372	457	28	accounting	accounting	NOUN
ftr-372	457	29	techniques	technique	NOUN
ftr-372	457	30	to	to	PART
ftr-372	457	31	shift	shift	VERB
ftr-372	457	32	income	income	NOUN
ftr-372	457	33	to	to	ADP
ftr-372	457	34	more	more	ADV
ftr-372	457	35	lightly	lightly	ADV
ftr-372	457	36	-	-	PUNCT
ftr-372	457	37	taxed	tax	VERB
ftr-372	457	38	locations	location	NOUN
ftr-372	457	39	.	.	PUNCT
ftr-372	458	1	further	far	ADV
ftr-372	458	2	,	,	PUNCT
ftr-372	458	3	because	because	SCONJ
ftr-372	458	4	these	these	DET
ftr-372	458	5	legal	legal	ADJ
ftr-372	458	6	and	and	CCONJ
ftr-372	458	7	accounting	accounting	NOUN
ftr-372	458	8	techniques	technique	NOUN
ftr-372	458	9	often	often	ADV
ftr-372	458	10	involve	involve	VERB
ftr-372	458	11	moving	move	VERB
ftr-372	458	12	jobs	job	NOUN
ftr-372	458	13	and	and	CCONJ
ftr-372	458	14	plant	plant	VERB
ftr-372	458	15	overseas	overseas	ADV
ftr-372	458	16	to	to	PART
ftr-372	458	17	support	support	VERB
ftr-372	458	18	the	the	DET
ftr-372	458	19	“	"	PUNCT
ftr-372	458	20	substance	substance	NOUN
ftr-372	458	21	”	"	PUNCT
ftr-372	458	22	of	of	ADP
ftr-372	458	23	the	the	DET
ftr-372	458	24	techniques	technique	NOUN
ftr-372	458	25	,	,	PUNCT
ftr-372	458	26	eliminating	eliminate	VERB
ftr-372	458	27	the	the	DET
ftr-372	458	28	techniques	technique	NOUN
ftr-372	458	29	would	would	AUX
ftr-372	458	30	reduce	reduce	VERB
ftr-372	458	31	taxmotivated	taxmotivated	ADJ
ftr-372	458	32	shifts	shift	NOUN
ftr-372	458	33	of	of	ADP
ftr-372	458	34	employment	employment	NOUN
ftr-372	458	35	and	and	CCONJ
ftr-372	458	36	investment	investment	NOUN
ftr-372	458	37	outside	outside	ADP
ftr-372	458	38	the	the	DET
ftr-372	458	39	united	united	PROPN
ftr-372	458	40	states	states	PROPN
ftr-372	458	41	.	.	PUNCT
ftr-372	459	1	by	by	ADP
ftr-372	459	2	eliminating	eliminate	VERB
ftr-372	459	3	opportunities	opportunity	NOUN
ftr-372	459	4	to	to	PART
ftr-372	459	5	shift	shift	VERB
ftr-372	459	6	income	income	NOUN
ftr-372	459	7	from	from	ADP
ftr-372	459	8	the	the	DET
ftr-372	459	9	united	united	PROPN
ftr-372	459	10	states	states	PROPN
ftr-372	459	11	,	,	PUNCT
ftr-372	459	12	the	the	DET
ftr-372	459	13	proposed	propose	VERB
ftr-372	459	14	approach	approach	NOUN
ftr-372	459	15	would	would	AUX
ftr-372	459	16	increase	increase	VERB
ftr-372	459	17	u.s	u.s	PROPN
ftr-372	459	18	corporate	corporate	ADJ
ftr-372	459	19	tax	tax	NOUN
ftr-372	459	20	revenues	revenue	NOUN
ftr-372	459	21	would	would	AUX
ftr-372	459	22	526	526	NUM
ftr-372	459	23	florida	florida	PROPN
ftr-372	459	24	tax	tax	NOUN
ftr-372	459	25	review	review	NOUN
ftr-372	459	26	[	[	X
ftr-372	459	27	vol	vol	NOUN
ftr-372	459	28	.	.	NOUN
ftr-372	459	29	9:5	9:5	NUM
ftr-372	459	30	likely	likely	ADV
ftr-372	459	31	increase	increase	VERB
ftr-372	459	32	significantly	significantly	ADV
ftr-372	459	33	.	.	PUNCT
ftr-372	460	1	alternatively	alternatively	ADV
ftr-372	460	2	,	,	PUNCT
ftr-372	460	3	the	the	DET
ftr-372	460	4	proposal	proposal	NOUN
ftr-372	460	5	could	could	AUX
ftr-372	460	6	be	be	AUX
ftr-372	460	7	implemented	implement	VERB
ftr-372	460	8	in	in	ADP
ftr-372	460	9	a	a	DET
ftr-372	460	10	revenue	revenue	NOUN
ftr-372	460	11	neutral	neutral	ADJ
ftr-372	460	12	fashion	fashion	NOUN
ftr-372	460	13	,	,	PUNCT
ftr-372	460	14	allowing	allow	VERB
ftr-372	460	15	for	for	ADP
ftr-372	460	16	a	a	DET
ftr-372	460	17	dramatic	dramatic	ADJ
ftr-372	460	18	reduction	reduction	NOUN
ftr-372	460	19	in	in	ADP
ftr-372	460	20	the	the	DET
ftr-372	460	21	corporate	corporate	ADJ
ftr-372	460	22	tax	tax	NOUN
ftr-372	460	23	rate	rate	NOUN
ftr-372	460	24	.	.	PUNCT
ftr-372	461	1	those	those	PRON
ftr-372	461	2	who	who	PRON
ftr-372	461	3	benefit	benefit	VERB
ftr-372	461	4	from	from	ADP
ftr-372	461	5	the	the	DET
ftr-372	461	6	current	current	ADJ
ftr-372	461	7	system	system	NOUN
ftr-372	461	8	are	be	AUX
ftr-372	461	9	certain	certain	ADJ
ftr-372	461	10	to	to	PART
ftr-372	461	11	proclaim	proclaim	VERB
ftr-372	461	12	,	,	PUNCT
ftr-372	461	13	loudly	loudly	ADV
ftr-372	461	14	,	,	PUNCT
ftr-372	461	15	what	what	PRON
ftr-372	461	16	will	will	AUX
ftr-372	461	17	be	be	AUX
ftr-372	461	18	described	describe	VERB
ftr-372	461	19	as	as	ADP
ftr-372	461	20	terrible	terrible	ADJ
ftr-372	461	21	difficulties	difficulty	NOUN
ftr-372	461	22	of	of	ADP
ftr-372	461	23	moving	move	VERB
ftr-372	461	24	to	to	ADP
ftr-372	461	25	a	a	DET
ftr-372	461	26	reformed	reform	VERB
ftr-372	461	27	system	system	NOUN
ftr-372	461	28	,	,	PUNCT
ftr-372	461	29	but	but	CCONJ
ftr-372	461	30	on	on	ADP
ftr-372	461	31	close	close	ADJ
ftr-372	461	32	analysis	analysis	NOUN
ftr-372	461	33	the	the	DET
ftr-372	461	34	obstacles	obstacle	NOUN
ftr-372	461	35	to	to	PART
ftr-372	461	36	effective	effective	ADJ
ftr-372	461	37	reform	reform	NOUN
ftr-372	461	38	appear	appear	VERB
ftr-372	461	39	surmountable	surmountable	ADJ
ftr-372	461	40	.	.	PUNCT
ftr-372	462	1	perhaps	perhaps	ADV
ftr-372	462	2	the	the	DET
ftr-372	462	3	most	most	ADV
ftr-372	462	4	significant	significant	ADJ
ftr-372	462	5	objection	objection	NOUN
ftr-372	462	6	to	to	ADP
ftr-372	462	7	adoption	adoption	NOUN
ftr-372	462	8	of	of	ADP
ftr-372	462	9	a	a	DET
ftr-372	462	10	reformed	reform	VERB
ftr-372	462	11	system	system	NOUN
ftr-372	462	12	is	be	AUX
ftr-372	462	13	that	that	SCONJ
ftr-372	462	14	such	such	DET
ftr-372	462	15	a	a	DET
ftr-372	462	16	step	step	NOUN
ftr-372	462	17	would	would	AUX
ftr-372	462	18	entail	entail	VERB
ftr-372	462	19	conflict	conflict	NOUN
ftr-372	462	20	with	with	ADP
ftr-372	462	21	some	some	DET
ftr-372	462	22	u.s	u.s	PROPN
ftr-372	462	23	.	.	PROPN
ftr-372	462	24	tax	tax	NOUN
ftr-372	462	25	treaty	treaty	NOUN
ftr-372	462	26	partners	partner	NOUN
ftr-372	462	27	.	.	PUNCT
ftr-372	463	1	in	in	ADP
ftr-372	463	2	all	all	DET
ftr-372	463	3	likelihood	likelihood	NOUN
ftr-372	463	4	,	,	PUNCT
ftr-372	463	5	however	however	ADV
ftr-372	463	6	,	,	PUNCT
ftr-372	463	7	such	such	ADJ
ftr-372	463	8	conflict	conflict	NOUN
ftr-372	463	9	would	would	AUX
ftr-372	463	10	involve	involve	VERB
ftr-372	463	11	almost	almost	ADV
ftr-372	463	12	entirely	entirely	ADV
ftr-372	463	13	those	those	DET
ftr-372	463	14	treaty	treaty	NOUN
ftr-372	463	15	partners	partner	NOUN
ftr-372	463	16	that	that	PRON
ftr-372	463	17	have	have	AUX
ftr-372	463	18	chosen	choose	VERB
ftr-372	463	19	to	to	PART
ftr-372	463	20	adopt	adopt	VERB
ftr-372	463	21	unusually	unusually	ADV
ftr-372	463	22	low	low	ADJ
ftr-372	463	23	corporate	corporate	ADJ
ftr-372	463	24	income	income	NOUN
ftr-372	463	25	tax	tax	NOUN
ftr-372	463	26	rates	rate	NOUN
ftr-372	463	27	in	in	ADP
ftr-372	463	28	an	an	DET
ftr-372	463	29	effort	effort	NOUN
ftr-372	463	30	to	to	PART
ftr-372	463	31	attract	attract	VERB
ftr-372	463	32	investment	investment	NOUN
ftr-372	463	33	from	from	ADP
ftr-372	463	34	the	the	DET
ftr-372	463	35	united	united	PROPN
ftr-372	463	36	states	states	PROPN
ftr-372	463	37	and	and	CCONJ
ftr-372	463	38	other	other	ADJ
ftr-372	463	39	non	non	ADJ
ftr-372	463	40	-	-	ADJ
ftr-372	463	41	haven	haven	ADJ
ftr-372	463	42	countries	country	NOUN
ftr-372	463	43	.	.	PUNCT
ftr-372	464	1	most	most	ADJ
ftr-372	464	2	other	other	ADJ
ftr-372	464	3	countries	country	NOUN
ftr-372	464	4	,	,	PUNCT
ftr-372	464	5	which	which	PRON
ftr-372	464	6	face	face	VERB
ftr-372	464	7	difficulties	difficulty	NOUN
ftr-372	464	8	in	in	ADP
ftr-372	464	9	administering	administer	VERB
ftr-372	464	10	their	their	PRON
ftr-372	464	11	own	own	ADJ
ftr-372	464	12	transfer	transfer	NOUN
ftr-372	464	13	pricing	pricing	NOUN
ftr-372	464	14	systems	system	NOUN
ftr-372	464	15	similar	similar	ADJ
ftr-372	464	16	to	to	ADP
ftr-372	464	17	the	the	DET
ftr-372	464	18	difficulties	difficulty	NOUN
ftr-372	464	19	faced	face	VERB
ftr-372	464	20	by	by	ADP
ftr-372	464	21	the	the	DET
ftr-372	464	22	united	united	PROPN
ftr-372	464	23	states	states	PROPN
ftr-372	464	24	,	,	PUNCT
ftr-372	464	25	are	be	AUX
ftr-372	464	26	likely	likely	ADJ
ftr-372	464	27	to	to	PART
ftr-372	464	28	cooperate	cooperate	VERB
ftr-372	464	29	in	in	ADP
ftr-372	464	30	implementing	implement	VERB
ftr-372	464	31	and	and	CCONJ
ftr-372	464	32	refining	refine	VERB
ftr-372	464	33	the	the	DET
ftr-372	464	34	new	new	ADJ
ftr-372	464	35	system	system	NOUN
ftr-372	464	36	.	.	PUNCT
ftr-372	465	1	questions	question	NOUN
ftr-372	465	2	of	of	ADP
ftr-372	465	3	international	international	ADJ
ftr-372	465	4	comity	comity	NOUN
ftr-372	465	5	do	do	AUX
ftr-372	465	6	not	not	PART
ftr-372	465	7	preclude	preclude	VERB
ftr-372	465	8	serious	serious	ADJ
ftr-372	465	9	reform	reform	NOUN
ftr-372	465	10	of	of	ADP
ftr-372	465	11	the	the	DET
ftr-372	465	12	transfer	transfer	NOUN
ftr-372	465	13	pricing	pricing	NOUN
ftr-372	465	14	system	system	NOUN
ftr-372	465	15	;	;	PUNCT
ftr-372	465	16	if	if	SCONJ
ftr-372	465	17	the	the	DET
ftr-372	465	18	united	united	PROPN
ftr-372	465	19	states	states	PROPN
ftr-372	465	20	has	have	VERB
ftr-372	465	21	the	the	DET
ftr-372	465	22	political	political	ADJ
ftr-372	465	23	will	will	NOUN
ftr-372	465	24	for	for	ADP
ftr-372	465	25	such	such	ADJ
ftr-372	465	26	reform	reform	NOUN
ftr-372	465	27	,	,	PUNCT
ftr-372	465	28	it	it	PRON
ftr-372	465	29	can	can	AUX
ftr-372	465	30	feasibly	feasibly	ADV
ftr-372	465	31	be	be	AUX
ftr-372	465	32	accomplished	accomplish	VERB
ftr-372	465	33	.	.	PUNCT
ftr-372	466	1	2009	2009	NUM
ftr-372	466	2	]	]	PUNCT
ftr-372	466	3	allocating	allocate	VERB
ftr-372	466	4	business	business	NOUN
ftr-372	466	5	profits	profit	NOUN
ftr-372	466	6	for	for	ADP
ftr-372	466	7	tax	tax	NOUN
ftr-372	466	8	purposes	purpose	NOUN
ftr-372	466	9	527	527	NUM
ftr-372	466	10	figure	figure	NOUN
ftr-372	466	11	1	1	NUM
ftr-372	466	12	,	,	PUNCT
ftr-372	466	13	panel	panel	NOUN
ftr-372	466	14	a	a	DET
ftr-372	466	15	:	:	PUNCT
ftr-372	466	16	statutory	statutory	ADJ
ftr-372	466	17	corporate	corporate	ADJ
ftr-372	466	18	tax	tax	NOUN
ftr-372	466	19	rates	rate	NOUN
ftr-372	466	20	,	,	PUNCT
ftr-372	466	21	oecd	oecd	PROPN
ftr-372	466	22	countries	country	NOUN
ftr-372	466	23	,	,	PUNCT
ftr-372	466	24	1979	1979	NUM
ftr-372	466	25	-	-	SYM
ftr-372	466	26	200441	200441	NUM
ftr-372	466	27	0.00	0.00	NUM
ftr-372	466	28	0.10	0.10	NUM
ftr-372	466	29	0.20	0.20	NUM
ftr-372	466	30	0.30	0.30	NUM
ftr-372	466	31	0.40	0.40	NUM
ftr-372	466	32	0.50	0.50	NUM
ftr-372	466	33	0.60	0.60	NUM
ftr-372	466	34	19	19	NUM
ftr-372	466	35	79	79	NUM
ftr-372	466	36	19	19	NUM
ftr-372	466	37	81	81	NUM
ftr-372	466	38	19	19	NUM
ftr-372	466	39	83	83	NUM
ftr-372	466	40	19	19	NUM
ftr-372	466	41	85	85	NUM
ftr-372	466	42	19	19	NUM
ftr-372	466	43	87	87	NUM
ftr-372	466	44	19	19	NUM
ftr-372	466	45	89	89	NUM
ftr-372	466	46	19	19	NUM
ftr-372	466	47	91	91	NUM
ftr-372	466	48	19	19	NUM
ftr-372	466	49	93	93	NUM
ftr-372	466	50	19	19	NUM
ftr-372	466	51	95	95	NUM
ftr-372	466	52	19	19	NUM
ftr-372	466	53	97	97	NUM
ftr-372	466	54	19	19	NUM
ftr-372	466	55	99	99	NUM
ftr-372	466	56	20	20	NUM
ftr-372	466	57	01	01	NUM
ftr-372	466	58	20	20	NUM
ftr-372	466	59	03	03	NUM
ftr-372	466	60	average	average	ADJ
ftr-372	466	61	plus	plus	CCONJ
ftr-372	466	62	one	one	NUM
ftr-372	466	63	st.dev	st.dev	PROPN
ftr-372	466	64	.	.	PROPN
ftr-372	467	1	minus	minus	CCONJ
ftr-372	467	2	one	one	NUM
ftr-372	467	3	st.dev	st.dev	PROPN
ftr-372	467	4	.	.	PROPN
ftr-372	468	1	united	united	PROPN
ftr-372	468	2	states	states	PROPN
ftr-372	468	3	41	41	NUM
ftr-372	468	4	.	.	PUNCT
ftr-372	469	1	statutory	statutory	ADJ
ftr-372	469	2	tax	tax	NOUN
ftr-372	469	3	rate	rate	NOUN
ftr-372	469	4	data	datum	NOUN
ftr-372	469	5	are	be	AUX
ftr-372	469	6	from	from	ADP
ftr-372	469	7	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ftr-372	469	8	,	,	PUNCT
ftr-372	469	9	corporate	corporate	ADJ
ftr-372	469	10	taxes	taxis	NOUN
ftr-372	469	11	:	:	PUNCT
ftr-372	469	12	worldwide	worldwide	ADJ
ftr-372	469	13	summaries	summary	NOUN
ftr-372	469	14	.	.	PUNCT
ftr-372	470	1	effective	effective	ADJ
ftr-372	470	2	tax	tax	NOUN
ftr-372	470	3	rate	rate	NOUN
ftr-372	470	4	data	datum	NOUN
ftr-372	470	5	are	be	AUX
ftr-372	470	6	calculated	calculate	VERB
ftr-372	470	7	as	as	ADP
ftr-372	470	8	foreign	foreign	ADJ
ftr-372	470	9	income	income	NOUN
ftr-372	470	10	taxes	taxis	NOUN
ftr-372	470	11	paid	pay	VERB
ftr-372	470	12	relative	relative	ADV
ftr-372	470	13	to	to	ADP
ftr-372	470	14	net	net	NOUN
ftr-372	470	15	(	(	PUNCT
ftr-372	470	16	pre	pre	ADJ
ftr-372	470	17	-	-	ADJ
ftr-372	470	18	tax	tax	ADJ
ftr-372	470	19	)	)	PUNCT
ftr-372	470	20	income	income	NOUN
ftr-372	470	21	for	for	ADP
ftr-372	470	22	u.s	u.s	PROPN
ftr-372	470	23	.	.	PROPN
ftr-372	470	24	affiliates	affiliate	NOUN
ftr-372	470	25	operating	operate	VERB
ftr-372	470	26	in	in	ADP
ftr-372	470	27	a	a	DET
ftr-372	470	28	particular	particular	ADJ
ftr-372	470	29	country	country	NOUN
ftr-372	470	30	.	.	PUNCT
ftr-372	471	1	these	these	DET
ftr-372	471	2	data	datum	NOUN
ftr-372	471	3	are	be	AUX
ftr-372	471	4	from	from	ADP
ftr-372	471	5	the	the	DET
ftr-372	471	6	bureau	bureau	NOUN
ftr-372	471	7	of	of	ADP
ftr-372	471	8	economic	economic	ADJ
ftr-372	471	9	analysis	analysis	NOUN
ftr-372	471	10	(	(	PUNCT
ftr-372	471	11	bea	bea	PROPN
ftr-372	471	12	)	)	PUNCT
ftr-372	471	13	;	;	PUNCT
ftr-372	471	14	they	they	PRON
ftr-372	471	15	are	be	AUX
ftr-372	471	16	discussed	discuss	VERB
ftr-372	471	17	further	far	ADV
ftr-372	471	18	in	in	ADP
ftr-372	471	19	appendix	appendix	ADJ
ftr-372	471	20	a.	a.	NOUN
ftr-372	471	21	528	528	NUM
ftr-372	471	22	florida	florida	PROPN
ftr-372	471	23	tax	tax	NOUN
ftr-372	471	24	review	review	NOUN
ftr-372	472	1	[	[	X
ftr-372	472	2	vol	vol	NOUN
ftr-372	472	3	.	.	NOUN
ftr-372	472	4	9:5	9:5	NUM
ftr-372	472	5	panel	panel	PROPN
ftr-372	472	6	b	b	NOUN
ftr-372	472	7	:	:	PUNCT
ftr-372	472	8	average	average	ADJ
ftr-372	472	9	effective	effective	ADJ
ftr-372	472	10	tax	tax	NOUN
ftr-372	472	11	rates	rate	NOUN
ftr-372	472	12	,	,	PUNCT
ftr-372	472	13	oecd	oecd	PROPN
ftr-372	472	14	countries	country	NOUN
ftr-372	472	15	,	,	PUNCT
ftr-372	472	16	1982	1982	NUM
ftr-372	472	17	-	-	SYM
ftr-372	472	18	2004	2004	NUM
ftr-372	472	19	0.00	0.00	NUM
ftr-372	472	20	0.10	0.10	NUM
ftr-372	472	21	0.20	0.20	NUM
ftr-372	472	22	0.30	0.30	NUM
ftr-372	472	23	0.40	0.40	NUM
ftr-372	472	24	0.50	0.50	NUM
ftr-372	472	25	0.60	0.60	NUM
ftr-372	472	26	19	19	NUM
ftr-372	472	27	82	82	NUM
ftr-372	472	28	19	19	NUM
ftr-372	472	29	83	83	NUM
ftr-372	472	30	19	19	NUM
ftr-372	472	31	84	84	NUM
ftr-372	472	32	19	19	NUM
ftr-372	472	33	85	85	NUM
ftr-372	472	34	19	19	NUM
ftr-372	472	35	86	86	NUM
ftr-372	472	36	19	19	NUM
ftr-372	472	37	87	87	NUM
ftr-372	472	38	19	19	NUM
ftr-372	472	39	88	88	NUM
ftr-372	472	40	19	19	NUM
ftr-372	472	41	89	89	NUM
ftr-372	472	42	19	19	NUM
ftr-372	472	43	90	90	NUM
ftr-372	472	44	19	19	NUM
ftr-372	472	45	91	91	NUM
ftr-372	472	46	19	19	NUM
ftr-372	472	47	92	92	NUM
ftr-372	472	48	19	19	NUM
ftr-372	472	49	93	93	NUM
ftr-372	472	50	19	19	NUM
ftr-372	472	51	94	94	NUM
ftr-372	472	52	19	19	NUM
ftr-372	472	53	95	95	NUM
ftr-372	472	54	19	19	NUM
ftr-372	472	55	96	96	NUM
ftr-372	472	56	19	19	NUM
ftr-372	472	57	97	97	NUM
ftr-372	472	58	19	19	NUM
ftr-372	472	59	98	98	NUM
ftr-372	472	60	19	19	NUM
ftr-372	472	61	99	99	NUM
ftr-372	472	62	20	20	NUM
ftr-372	472	63	00	00	NUM
ftr-372	472	64	20	20	NUM
ftr-372	472	65	01	01	NUM
ftr-372	472	66	20	20	NUM
ftr-372	472	67	02	02	NUM
ftr-372	472	68	20	20	NUM
ftr-372	472	69	03	03	NUM
ftr-372	472	70	20	20	NUM
ftr-372	472	71	04	04	NUM
ftr-372	472	72	average	average	ADJ
ftr-372	472	73	plus	plus	CCONJ
ftr-372	472	74	one	one	NUM
ftr-372	472	75	stdev	stdev	NOUN
ftr-372	472	76	.	.	PUNCT
ftr-372	473	1	minus	minus	CCONJ
ftr-372	473	2	one	one	NUM
ftr-372	473	3	stdev	stdev	NOUN
ftr-372	473	4	.	.	PUNCT
ftr-372	474	1	2009	2009	NUM
ftr-372	474	2	]	]	PUNCT
ftr-372	474	3	allocating	allocate	VERB
ftr-372	474	4	business	business	NOUN
ftr-372	474	5	profits	profit	NOUN
ftr-372	474	6	for	for	ADP
ftr-372	474	7	tax	tax	NOUN
ftr-372	474	8	purposes	purpose	NOUN
ftr-372	474	9	529	529	NUM
ftr-372	474	10	figure	figure	NOUN
ftr-372	474	11	2	2	NUM
ftr-372	474	12	:	:	PUNCT
ftr-372	474	13	where	where	SCONJ
ftr-372	474	14	were	be	AUX
ftr-372	474	15	the	the	DET
ftr-372	474	16	profits	profit	NOUN
ftr-372	474	17	in	in	ADP
ftr-372	474	18	2005	2005	NUM
ftr-372	474	19	?	?	PUNCT
ftr-372	475	1	(	(	PUNCT
ftr-372	475	2	profits	profit	NOUN
ftr-372	475	3	as	as	ADP
ftr-372	475	4	a	a	DET
ftr-372	475	5	percentage	percentage	NOUN
ftr-372	475	6	of	of	ADP
ftr-372	475	7	the	the	DET
ftr-372	475	8	worldwide	worldwide	ADJ
ftr-372	475	9	total	total	NOUN
ftr-372	475	10	)	)	PUNCT
ftr-372	475	11	0.0	0.0	NUM
ftr-372	475	12	%	%	NOUN
ftr-372	475	13	2.0	2.0	NUM
ftr-372	475	14	%	%	NOUN
ftr-372	475	15	4.0	4.0	NUM
ftr-372	475	16	%	%	NOUN
ftr-372	475	17	6.0	6.0	NUM
ftr-372	475	18	%	%	NOUN
ftr-372	475	19	8.0	8.0	NUM
ftr-372	475	20	%	%	NOUN
ftr-372	475	21	10.0	10.0	NUM
ftr-372	475	22	%	%	NOUN
ftr-372	475	23	12.0	12.0	NUM
ftr-372	475	24	%	%	NOUN
ftr-372	475	25	14.0	14.0	NUM
ftr-372	475	26	%	%	NOUN
ftr-372	475	27	ne	ne	X
ftr-372	475	28	th	th	X
ftr-372	475	29	.	.	PUNCT
ftr-372	476	1	lu	lu	PROPN
ftr-372	476	2	x.	x.	PROPN
ftr-372	476	3	u.	u.	PROPN
ftr-372	476	4	k.	k.	PROPN
ftr-372	476	5	be	be	AUX
ftr-372	476	6	rm	rm	PROPN
ftr-372	476	7	ud	ud	INTJ
ftr-372	476	8	a	a	DET
ftr-372	476	9	ire	ire	NOUN
ftr-372	477	1	la	la	PROPN
ftr-372	477	2	nd	nd	NUM
ftr-372	477	3	sw	sw	PROPN
ftr-372	477	4	itz	itz	PROPN
ftr-372	477	5	.	.	PUNCT
ftr-372	478	1	ca	can	AUX
ftr-372	478	2	na	na	VERB
ftr-372	478	3	da	da	PROPN
ftr-372	478	4	si	si	PROPN
ftr-372	478	5	ng	ng	PROPN
ftr-372	478	6	ap	ap	PROPN
ftr-372	479	1	or	or	CCONJ
ftr-372	479	2	e	e	X
ftr-372	479	3	u.	u.	PROPN
ftr-372	479	4	k.	k.	PROPN
ftr-372	479	5	is	be	AUX
ftr-372	479	6	la	la	ADV
ftr-372	479	7	nd	nd	NOUN
ftr-372	479	8	s	s	PART
ftr-372	480	1	be	be	AUX
ftr-372	480	2	lg	lg	NOUN
ftr-372	480	3	iu	iu	ADP
ftr-372	480	4	m	m	PROPN
ftr-372	480	5	country	country	NOUN
ftr-372	480	6	effective	effective	ADJ
ftr-372	480	7	tax	tax	NOUN
ftr-372	480	8	rate	rate	NOUN
ftr-372	480	9	netherlands	netherlands	PROPN
ftr-372	480	10	5.1	5.1	NUM
ftr-372	480	11	%	%	NOUN
ftr-372	480	12	luxembourg	luxembourg	PROPN
ftr-372	480	13	0.9	0.9	NUM
ftr-372	480	14	%	%	NOUN
ftr-372	480	15	united	united	PROPN
ftr-372	480	16	kingdom	kingdom	PROPN
ftr-372	480	17	28.9	28.9	NUM
ftr-372	480	18	%	%	NOUN
ftr-372	480	19	bermuda	bermuda	NOUN
ftr-372	480	20	0.9	0.9	NUM
ftr-372	480	21	%	%	NOUN
ftr-372	480	22	ireland	ireland	PROPN
ftr-372	480	23	5.9	5.9	NUM
ftr-372	480	24	%	%	NOUN
ftr-372	480	25	switzerland	switzerland	NOUN
ftr-372	480	26	3.5	3.5	NUM
ftr-372	480	27	%	%	NOUN
ftr-372	480	28	canada	canada	PROPN
ftr-372	480	29	21.4	21.4	NUM
ftr-372	480	30	%	%	NOUN
ftr-372	480	31	singapore	singapore	PROPN
ftr-372	480	32	3.2	3.2	NUM
ftr-372	480	33	%	%	NOUN
ftr-372	480	34	u.k	u.k	PROPN
ftr-372	480	35	.	.	PROPN
ftr-372	480	36	islands	islands	PROPN
ftr-372	480	37	1.9	1.9	NUM
ftr-372	480	38	%	%	NOUN
ftr-372	480	39	belgium	belgium	NOUN
ftr-372	480	40	8.7	8.7	NUM
ftr-372	480	41	%	%	NOUN
ftr-372	480	42	notes	note	NOUN
ftr-372	480	43	:	:	PUNCT
ftr-372	480	44	in	in	ADP
ftr-372	480	45	2005	2005	NUM
ftr-372	480	46	,	,	PUNCT
ftr-372	480	47	majority	majority	NOUN
ftr-372	480	48	-	-	PUNCT
ftr-372	480	49	owned	own	VERB
ftr-372	480	50	affiliates	affiliate	NOUN
ftr-372	480	51	of	of	ADP
ftr-372	480	52	u.s	u.s	PROPN
ftr-372	480	53	.	.	PROPN
ftr-372	480	54	multinational	multinational	ADJ
ftr-372	480	55	firms	firm	NOUN
ftr-372	480	56	earned	earn	VERB
ftr-372	480	57	$	$	SYM
ftr-372	480	58	336	336	NUM
ftr-372	480	59	billion	billion	NUM
ftr-372	480	60	of	of	ADP
ftr-372	480	61	net	net	ADJ
ftr-372	480	62	income	income	NOUN
ftr-372	480	63	.	.	PUNCT
ftr-372	481	1	this	this	DET
ftr-372	481	2	figure	figure	NOUN
ftr-372	481	3	shows	show	VERB
ftr-372	481	4	percentages	percentage	NOUN
ftr-372	481	5	of	of	ADP
ftr-372	481	6	the	the	DET
ftr-372	481	7	worldwide	worldwide	NOUN
ftr-372	481	8	(	(	PUNCT
ftr-372	481	9	non	non	ADJ
ftr-372	481	10	-	-	ADJ
ftr-372	481	11	u.s	u.s	ADJ
ftr-372	481	12	.	.	PROPN
ftr-372	481	13	)	)	PUNCT
ftr-372	482	1	total	total	ADJ
ftr-372	482	2	net	net	ADJ
ftr-372	482	3	income	income	NOUN
ftr-372	482	4	occurring	occur	VERB
ftr-372	482	5	in	in	ADP
ftr-372	482	6	each	each	PRON
ftr-372	482	7	of	of	ADP
ftr-372	482	8	the	the	DET
ftr-372	482	9	top-10	top-10	NUM
ftr-372	482	10	income	income	NOUN
ftr-372	482	11	countries	country	NOUN
ftr-372	482	12	.	.	PUNCT
ftr-372	483	1	thus	thus	ADV
ftr-372	483	2	,	,	PUNCT
ftr-372	483	3	each	each	DET
ftr-372	483	4	percentage	percentage	NOUN
ftr-372	483	5	point	point	NOUN
ftr-372	483	6	translates	translate	VERB
ftr-372	483	7	into	into	ADP
ftr-372	483	8	approximately	approximately	ADV
ftr-372	483	9	$	$	SYM
ftr-372	483	10	3.4	3.4	NUM
ftr-372	483	11	billion	billion	NUM
ftr-372	483	12	of	of	ADP
ftr-372	483	13	net	net	ADJ
ftr-372	483	14	income	income	NOUN
ftr-372	483	15	.	.	PUNCT
ftr-372	484	1	effective	effective	ADJ
ftr-372	484	2	tax	tax	NOUN
ftr-372	484	3	rates	rate	NOUN
ftr-372	484	4	are	be	AUX
ftr-372	484	5	calculated	calculate	VERB
ftr-372	484	6	as	as	ADP
ftr-372	484	7	foreign	foreign	ADJ
ftr-372	484	8	income	income	NOUN
ftr-372	484	9	taxes	taxis	NOUN
ftr-372	484	10	paid	pay	VERB
ftr-372	484	11	relative	relative	ADV
ftr-372	484	12	to	to	ADP
ftr-372	484	13	net	net	NOUN
ftr-372	484	14	(	(	PUNCT
ftr-372	484	15	pre	pre	ADJ
ftr-372	484	16	-	-	ADJ
ftr-372	484	17	tax	tax	ADJ
ftr-372	484	18	)	)	PUNCT
ftr-372	484	19	income	income	NOUN
ftr-372	484	20	.	.	PUNCT
ftr-372	485	1	data	datum	NOUN
ftr-372	485	2	are	be	AUX
ftr-372	485	3	from	from	ADP
ftr-372	485	4	the	the	DET
ftr-372	485	5	bureau	bureau	NOUN
ftr-372	485	6	of	of	ADP
ftr-372	485	7	economic	economic	ADJ
ftr-372	485	8	analysis	analysis	NOUN
ftr-372	485	9	(	(	PUNCT
ftr-372	485	10	bea	bea	NOUN
ftr-372	485	11	)	)	PUNCT
ftr-372	485	12	web	web	NOUN
ftr-372	485	13	page	page	NOUN
ftr-372	485	14	;	;	PUNCT
ftr-372	485	15	2005	2005	NUM
ftr-372	485	16	is	be	AUX
ftr-372	485	17	the	the	DET
ftr-372	485	18	most	most	ADV
ftr-372	485	19	recent	recent	ADJ
ftr-372	485	20	year	year	NOUN
ftr-372	485	21	with	with	ADP
ftr-372	485	22	revised	revise	VERB
ftr-372	485	23	data	datum	NOUN
ftr-372	485	24	530	530	NUM
ftr-372	485	25	florida	florida	PROPN
ftr-372	485	26	tax	tax	NOUN
ftr-372	485	27	review	review	NOUN
ftr-372	485	28	[	[	X
ftr-372	485	29	vol	vol	NOUN
ftr-372	485	30	.	.	PUNCT
ftr-372	485	31	9:5	9:5	NUM
ftr-372	485	32	available	available	ADJ
ftr-372	485	33	.	.	PUNCT
ftr-372	486	1	the	the	DET
ftr-372	486	2	bureau	bureau	NOUN
ftr-372	486	3	of	of	ADP
ftr-372	486	4	economic	economic	ADJ
ftr-372	486	5	analysis	analysis	NOUN
ftr-372	486	6	conducts	conduct	VERB
ftr-372	486	7	annual	annual	ADJ
ftr-372	486	8	surveys	survey	NOUN
ftr-372	486	9	of	of	ADP
ftr-372	486	10	operations	operation	NOUN
ftr-372	486	11	of	of	ADP
ftr-372	486	12	u.s	u.s	PROPN
ftr-372	486	13	.	.	PROPN
ftr-372	486	14	parent	parent	NOUN
ftr-372	486	15	companies	company	NOUN
ftr-372	486	16	and	and	CCONJ
ftr-372	486	17	their	their	PRON
ftr-372	486	18	foreign	foreign	ADJ
ftr-372	486	19	affiliates	affiliate	NOUN
ftr-372	486	20	.	.	PUNCT
ftr-372	487	1	these	these	DET
ftr-372	487	2	data	datum	NOUN
ftr-372	487	3	are	be	AUX
ftr-372	487	4	discussed	discuss	VERB
ftr-372	487	5	in	in	ADP
ftr-372	487	6	more	more	ADJ
ftr-372	487	7	detail	detail	NOUN
ftr-372	487	8	in	in	ADP
ftr-372	487	9	appendix	appendix	ADJ
ftr-372	487	10	a.	a.	NOUN
ftr-372	487	11	figure	figure	NOUN
ftr-372	487	12	3	3	NUM
ftr-372	487	13	:	:	PUNCT
ftr-372	487	14	where	where	SCONJ
ftr-372	487	15	were	be	AUX
ftr-372	487	16	the	the	DET
ftr-372	487	17	jobs	job	NOUN
ftr-372	487	18	in	in	ADP
ftr-372	487	19	2005	2005	NUM
ftr-372	487	20	?	?	PUNCT
ftr-372	488	1	(	(	PUNCT
ftr-372	488	2	employment	employment	NOUN
ftr-372	488	3	as	as	ADP
ftr-372	488	4	a	a	DET
ftr-372	488	5	percentage	percentage	NOUN
ftr-372	488	6	of	of	ADP
ftr-372	488	7	the	the	DET
ftr-372	488	8	worldwide	worldwide	ADJ
ftr-372	488	9	total	total	NOUN
ftr-372	488	10	)	)	PUNCT
ftr-372	488	11	0.0	0.0	NUM
ftr-372	488	12	%	%	NOUN
ftr-372	488	13	2.0	2.0	NUM
ftr-372	488	14	%	%	NOUN
ftr-372	488	15	4.0	4.0	NUM
ftr-372	488	16	%	%	NOUN
ftr-372	488	17	6.0	6.0	NUM
ftr-372	488	18	%	%	NOUN
ftr-372	488	19	8.0	8.0	NUM
ftr-372	488	20	%	%	NOUN
ftr-372	488	21	10.0	10.0	NUM
ftr-372	488	22	%	%	NOUN
ftr-372	488	23	12.0	12.0	NUM
ftr-372	488	24	%	%	NOUN
ftr-372	488	25	14.0	14.0	NUM
ftr-372	488	26	%	%	NOUN
ftr-372	488	27	u.	u.	PROPN
ftr-372	488	28	k.	k.	PROPN
ftr-372	488	29	ca	can	AUX
ftr-372	488	30	na	na	VERB
ftr-372	488	31	da	da	PROPN
ftr-372	488	32	mex	mex	PROPN
ftr-372	488	33	ico	ico	PROPN
ftr-372	488	34	ger	ger	PROPN
ftr-372	488	35	m	m	PROPN
ftr-372	489	1	an	an	PRON
ftr-372	490	1	y	y	NOUN
ftr-372	491	1	fr	fr	PROPN
ftr-372	492	1	an	an	DET
ftr-372	492	2	ce	ce	PROPN
ftr-372	492	3	ch	ch	NOUN
ftr-372	492	4	in	in	ADP
ftr-372	492	5	a	a	DET
ftr-372	492	6	br	br	NOUN
ftr-372	492	7	az	az	PROPN
ftr-372	492	8	il	il	PROPN
ftr-372	492	9	au	au	PROPN
ftr-372	492	10	st	st	PROPN
ftr-372	492	11	ra	ra	PROPN
ftr-372	492	12	lia	lia	PROPN
ftr-372	492	13	ja	ja	PROPN
ftr-372	492	14	pa	pa	PROPN
ftr-372	492	15	n	n	PROPN
ftr-372	492	16	ita	ita	X
ftr-372	492	17	ly	ly	ADP
ftr-372	492	18	country	country	NOUN
ftr-372	492	19	effective	effective	ADJ
ftr-372	492	20	tax	tax	NOUN
ftr-372	492	21	rate	rate	NOUN
ftr-372	492	22	united	united	PROPN
ftr-372	492	23	kingdom	kingdom	PROPN
ftr-372	492	24	28.9	28.9	NUM
ftr-372	492	25	%	%	NOUN
ftr-372	492	26	canada	canada	PROPN
ftr-372	492	27	21.4	21.4	NUM
ftr-372	492	28	%	%	NOUN
ftr-372	492	29	mexico	mexico	PROPN
ftr-372	492	30	21.8	21.8	NUM
ftr-372	492	31	%	%	NOUN
ftr-372	492	32	germany	germany	PROPN
ftr-372	492	33	26.2	26.2	NUM
ftr-372	492	34	%	%	NOUN
ftr-372	492	35	france	france	PROPN
ftr-372	492	36	21.3	21.3	NUM
ftr-372	492	37	%	%	NOUN
ftr-372	492	38	china	china	PROPN
ftr-372	492	39	14.8	14.8	NUM
ftr-372	492	40	%	%	NOUN
ftr-372	492	41	brazil	brazil	PROPN
ftr-372	492	42	18.1	18.1	NUM
ftr-372	492	43	%	%	NOUN
ftr-372	492	44	australia	australia	PROPN
ftr-372	492	45	12.1	12.1	NUM
ftr-372	492	46	%	%	NOUN
ftr-372	492	47	japan	japan	PROPN
ftr-372	492	48	34.7	34.7	NUM
ftr-372	492	49	%	%	NOUN
ftr-372	492	50	italy	italy	PROPN
ftr-372	492	51	24.9	24.9	NUM
ftr-372	492	52	%	%	NOUN
ftr-372	492	53	notes	note	NOUN
ftr-372	492	54	:	:	PUNCT
ftr-372	492	55	in	in	ADP
ftr-372	492	56	2005	2005	NUM
ftr-372	492	57	,	,	PUNCT
ftr-372	492	58	majority	majority	NOUN
ftr-372	492	59	-	-	PUNCT
ftr-372	492	60	owned	own	VERB
ftr-372	492	61	affiliates	affiliate	NOUN
ftr-372	492	62	of	of	ADP
ftr-372	492	63	u.s	u.s	PROPN
ftr-372	492	64	.	.	PROPN
ftr-372	492	65	multinational	multinational	ADJ
ftr-372	492	66	firms	firm	NOUN
ftr-372	492	67	employed	employ	VERB
ftr-372	492	68	9.1	9.1	NUM
ftr-372	492	69	million	million	NUM
ftr-372	492	70	employees	employee	NOUN
ftr-372	492	71	.	.	PUNCT
ftr-372	493	1	this	this	DET
ftr-372	493	2	figure	figure	NOUN
ftr-372	493	3	shows	show	VERB
ftr-372	493	4	percentages	percentage	NOUN
ftr-372	493	5	of	of	ADP
ftr-372	493	6	the	the	DET
ftr-372	493	7	worldwide	worldwide	NOUN
ftr-372	493	8	(	(	PUNCT
ftr-372	493	9	non	non	ADJ
ftr-372	493	10	-	-	ADJ
ftr-372	493	11	u.s	u.s	ADJ
ftr-372	493	12	.	.	PROPN
ftr-372	493	13	)	)	PUNCT
ftr-372	494	1	total	total	ADJ
ftr-372	494	2	employment	employment	NOUN
ftr-372	494	3	occurring	occur	VERB
ftr-372	494	4	in	in	ADP
ftr-372	494	5	each	each	PRON
ftr-372	494	6	of	of	ADP
ftr-372	494	7	the	the	DET
ftr-372	494	8	top-10	top-10	NUM
ftr-372	494	9	countries	country	NOUN
ftr-372	494	10	.	.	PUNCT
ftr-372	495	1	thus	thus	ADV
ftr-372	495	2	,	,	PUNCT
ftr-372	495	3	each	each	DET
ftr-372	495	4	percentage	percentage	NOUN
ftr-372	495	5	point	point	NOUN
ftr-372	495	6	translates	translate	VERB
ftr-372	495	7	into	into	ADP
ftr-372	495	8	approximately	approximately	ADV
ftr-372	495	9	91,000	91,000	NUM
ftr-372	495	10	jobs	job	NOUN
ftr-372	495	11	.	.	PUNCT
ftr-372	496	1	effective	effective	ADJ
ftr-372	496	2	tax	tax	NOUN
ftr-372	496	3	rates	rate	NOUN
ftr-372	496	4	are	be	AUX
ftr-372	496	5	calculated	calculate	VERB
ftr-372	496	6	as	as	ADP
ftr-372	496	7	foreign	foreign	ADJ
ftr-372	496	8	income	income	NOUN
ftr-372	496	9	taxes	taxis	NOUN
ftr-372	496	10	paid	pay	VERB
ftr-372	496	11	relative	relative	ADJ
ftr-372	496	12	2009	2009	NUM
ftr-372	496	13	]	]	PUNCT
ftr-372	496	14	allocating	allocate	VERB
ftr-372	496	15	business	business	NOUN
ftr-372	496	16	profits	profit	NOUN
ftr-372	496	17	for	for	ADP
ftr-372	496	18	tax	tax	NOUN
ftr-372	496	19	purposes	purpose	NOUN
ftr-372	496	20	531	531	NUM
ftr-372	496	21	to	to	ADP
ftr-372	496	22	net	net	NOUN
ftr-372	496	23	(	(	PUNCT
ftr-372	496	24	pre	pre	ADJ
ftr-372	496	25	-	-	ADJ
ftr-372	496	26	tax	tax	ADJ
ftr-372	496	27	)	)	PUNCT
ftr-372	496	28	income	income	NOUN
ftr-372	496	29	.	.	PUNCT
ftr-372	497	1	data	datum	NOUN
ftr-372	497	2	are	be	AUX
ftr-372	497	3	from	from	ADP
ftr-372	497	4	the	the	DET
ftr-372	497	5	bureau	bureau	NOUN
ftr-372	497	6	of	of	ADP
ftr-372	497	7	economic	economic	ADJ
ftr-372	497	8	analysis	analysis	NOUN
ftr-372	497	9	(	(	PUNCT
ftr-372	497	10	bea	bea	NOUN
ftr-372	497	11	)	)	PUNCT
ftr-372	497	12	web	web	NOUN
ftr-372	497	13	page	page	NOUN
ftr-372	497	14	;	;	PUNCT
ftr-372	497	15	2005	2005	NUM
ftr-372	497	16	is	be	AUX
ftr-372	497	17	the	the	DET
ftr-372	497	18	most	most	ADV
ftr-372	497	19	recent	recent	ADJ
ftr-372	497	20	year	year	NOUN
ftr-372	497	21	with	with	ADP
ftr-372	497	22	revised	revise	VERB
ftr-372	497	23	data	datum	NOUN
ftr-372	497	24	available	available	ADJ
ftr-372	497	25	.	.	PUNCT
ftr-372	498	1	the	the	DET
ftr-372	498	2	bureau	bureau	NOUN
ftr-372	498	3	of	of	ADP
ftr-372	498	4	economic	economic	ADJ
ftr-372	498	5	analysis	analysis	NOUN
ftr-372	498	6	conducts	conduct	VERB
ftr-372	498	7	annual	annual	ADJ
ftr-372	498	8	surveys	survey	NOUN
ftr-372	498	9	of	of	ADP
ftr-372	498	10	operations	operation	NOUN
ftr-372	498	11	of	of	ADP
ftr-372	498	12	u.s	u.s	PROPN
ftr-372	498	13	.	.	PROPN
ftr-372	498	14	parent	parent	NOUN
ftr-372	498	15	companies	company	NOUN
ftr-372	498	16	and	and	CCONJ
ftr-372	498	17	their	their	PRON
ftr-372	498	18	foreign	foreign	ADJ
ftr-372	498	19	affiliates	affiliate	NOUN
ftr-372	498	20	.	.	PUNCT
ftr-372	499	1	these	these	DET
ftr-372	499	2	data	datum	NOUN
ftr-372	499	3	are	be	AUX
ftr-372	499	4	discussed	discuss	VERB
ftr-372	499	5	in	in	ADP
ftr-372	499	6	more	more	ADJ
ftr-372	499	7	detail	detail	NOUN
ftr-372	499	8	in	in	ADP
ftr-372	499	9	appendix	appendix	ADJ
ftr-372	499	10	a.	a.	NOUN
ftr-372	499	11	figure	figure	NOUN
ftr-372	499	12	4	4	NUM
ftr-372	499	13	:	:	PUNCT
ftr-372	499	14	central	central	ADJ
ftr-372	499	15	government	government	NOUN
ftr-372	499	16	corporate	corporate	ADJ
ftr-372	499	17	tax	tax	NOUN
ftr-372	499	18	revenues	revenue	NOUN
ftr-372	499	19	relative	relative	ADJ
ftr-372	499	20	to	to	ADP
ftr-372	499	21	gdp	gdp	PROPN
ftr-372	499	22	oecd	oecd	PROPN
ftr-372	499	23	countries	countries	PROPN
ftr-372	499	24	,	,	PUNCT
ftr-372	499	25	1982	1982	NUM
ftr-372	499	26	to	to	ADP
ftr-372	499	27	2005	2005	NUM
ftr-372	499	28	0	0	NUM
ftr-372	499	29	0.5	0.5	NUM
ftr-372	499	30	1	1	NUM
ftr-372	499	31	1.5	1.5	NUM
ftr-372	499	32	2	2	NUM
ftr-372	499	33	2.5	2.5	NUM
ftr-372	499	34	3	3	NUM
ftr-372	499	35	3.5	3.5	NUM
ftr-372	499	36	4	4	NUM
ftr-372	499	37	19	19	NUM
ftr-372	499	38	82	82	NUM
ftr-372	499	39	19	19	NUM
ftr-372	499	40	84	84	NUM
ftr-372	499	41	19	19	NUM
ftr-372	499	42	86	86	NUM
ftr-372	499	43	19	19	NUM
ftr-372	499	44	88	88	NUM
ftr-372	499	45	19	19	NUM
ftr-372	499	46	90	90	NUM
ftr-372	499	47	19	19	NUM
ftr-372	499	48	92	92	NUM
ftr-372	499	49	19	19	NUM
ftr-372	499	50	94	94	NUM
ftr-372	499	51	19	19	NUM
ftr-372	499	52	96	96	NUM
ftr-372	499	53	19	19	NUM
ftr-372	499	54	98	98	NUM
ftr-372	499	55	20	20	NUM
ftr-372	499	56	00	00	NUM
ftr-372	499	57	20	20	NUM
ftr-372	499	58	02	02	NUM
ftr-372	499	59	20	20	NUM
ftr-372	499	60	04	04	NUM
ftr-372	499	61	united	united	PROPN
ftr-372	499	62	states	states	PROPN
ftr-372	499	63	average	average	ADJ
ftr-372	499	64	note	note	NOUN
ftr-372	499	65	:	:	PUNCT
ftr-372	499	66	data	datum	NOUN
ftr-372	499	67	are	be	AUX
ftr-372	499	68	from	from	ADP
ftr-372	499	69	the	the	DET
ftr-372	499	70	oecd	oecd	PROPN
ftr-372	499	71	revenue	revenue	NOUN
ftr-372	499	72	statistics	statistic	NOUN
ftr-372	499	73	.	.	PUNCT
ftr-372	500	1	532	532	NUM
ftr-372	500	2	florida	florida	PROPN
ftr-372	500	3	tax	tax	NOUN
ftr-372	500	4	review	review	NOUN
ftr-372	500	5	[	[	X
ftr-372	500	6	vol	vol	NOUN
ftr-372	500	7	.	.	NOUN
ftr-372	500	8	9:5	9:5	NUM
ftr-372	500	9	table	table	NOUN
ftr-372	500	10	1	1	NUM
ftr-372	500	11	:	:	PUNCT
ftr-372	500	12	u.s	u.s	PROPN
ftr-372	500	13	.	.	PROPN
ftr-372	500	14	multinational	multinational	ADJ
ftr-372	500	15	firm	firm	ADJ
ftr-372	500	16	operations	operation	NOUN
ftr-372	500	17	in	in	ADP
ftr-372	500	18	2005	2005	NUM
ftr-372	500	19	(	(	PUNCT
ftr-372	500	20	for	for	ADP
ftr-372	500	21	those	those	DET
ftr-372	500	22	countries	country	NOUN
ftr-372	500	23	with	with	ADP
ftr-372	500	24	the	the	DET
ftr-372	500	25	largest	large	ADJ
ftr-372	500	26	u.s	u.s	PROPN
ftr-372	500	27	.	.	PROPN
ftr-372	500	28	affiliate	affiliate	NOUN
ftr-372	500	29	operations	operation	NOUN
ftr-372	500	30	)	)	PUNCT
ftr-372	500	31	(	(	PUNCT
ftr-372	500	32	1	1	X
ftr-372	500	33	)	)	PUNCT
ftr-372	500	34	share	share	NOUN
ftr-372	500	35	of	of	ADP
ftr-372	500	36	sales	sale	NOUN
ftr-372	500	37	(	(	PUNCT
ftr-372	500	38	2	2	NUM
ftr-372	500	39	)	)	PUNCT
ftr-372	500	40	share	share	NOUN
ftr-372	500	41	of	of	ADP
ftr-372	500	42	income	income	NOUN
ftr-372	500	43	(	(	PUNCT
ftr-372	500	44	3	3	NUM
ftr-372	500	45	)	)	PUNCT
ftr-372	500	46	effective	effective	ADJ
ftr-372	500	47	tax	tax	NOUN
ftr-372	500	48	rate	rate	NOUN
ftr-372	500	49	(	(	PUNCT
ftr-372	500	50	4	4	NUM
ftr-372	500	51	)	)	PUNCT
ftr-372	500	52	excess	excess	ADJ
ftr-372	500	53	income	income	NOUN
ftr-372	500	54	share	share	NOUN
ftr-372	500	55	(	(	PUNCT
ftr-372	500	56	v.	v.	ADP
ftr-372	500	57	sales	sale	NOUN
ftr-372	500	58	)	)	PUNCT
ftr-372	500	59	luxembourg	luxembourg	PROPN
ftr-372	500	60	0.4	0.4	NUM
ftr-372	500	61	%	%	NOUN
ftr-372	500	62	10.5	10.5	NUM
ftr-372	500	63	%	%	NOUN
ftr-372	500	64	1	1	NUM
ftr-372	500	65	%	%	NOUN
ftr-372	500	66	2688	2688	NUM
ftr-372	500	67	%	%	NOUN
ftr-372	500	68	u.k	u.k	PROPN
ftr-372	500	69	.	.	PROPN
ftr-372	500	70	islands	island	NOUN
ftr-372	500	71	0.6	0.6	NUM
ftr-372	500	72	%	%	NOUN
ftr-372	500	73	3.2	3.2	NUM
ftr-372	500	74	%	%	NOUN
ftr-372	500	75	2	2	NUM
ftr-372	500	76	%	%	NOUN
ftr-372	500	77	428	428	NUM
ftr-372	500	78	%	%	NOUN
ftr-372	500	79	bermuda	bermuda	NOUN
ftr-372	500	80	1.4	1.4	NUM
ftr-372	500	81	%	%	NOUN
ftr-372	500	82	7.2	7.2	NUM
ftr-372	500	83	%	%	NOUN
ftr-372	500	84	1	1	NUM
ftr-372	500	85	%	%	NOUN
ftr-372	500	86	408	408	NUM
ftr-372	500	87	%	%	NOUN
ftr-372	500	88	austria	austria	NOUN
ftr-372	500	89	0.5	0.5	NUM
ftr-372	500	90	%	%	NOUN
ftr-372	500	91	1.5	1.5	NUM
ftr-372	500	92	%	%	NOUN
ftr-372	500	93	2	2	NUM
ftr-372	500	94	%	%	NOUN
ftr-372	500	95	202	202	NUM
ftr-372	500	96	%	%	NOUN
ftr-372	500	97	netherlands	netherlands	PROPN
ftr-372	500	98	4.4	4.4	NUM
ftr-372	500	99	%	%	NOUN
ftr-372	500	100	13.0	13.0	NUM
ftr-372	500	101	%	%	NOUN
ftr-372	500	102	5	5	NUM
ftr-372	500	103	%	%	NOUN
ftr-372	500	104	194	194	NUM
ftr-372	500	105	%	%	NOUN
ftr-372	500	106	denmark	denmark	NOUN
ftr-372	500	107	0.4	0.4	NUM
ftr-372	500	108	%	%	NOUN
ftr-372	500	109	0.7	0.7	NUM
ftr-372	500	110	%	%	NOUN
ftr-372	500	111	18	18	NUM
ftr-372	500	112	%	%	NOUN
ftr-372	500	113	67	67	NUM
ftr-372	500	114	%	%	NOUN
ftr-372	500	115	indonesia	indonesia	PROPN
ftr-372	500	116	0.4	0.4	NUM
ftr-372	500	117	%	%	NOUN
ftr-372	500	118	0.6	0.6	NUM
ftr-372	500	119	%	%	NOUN
ftr-372	500	120	35	35	NUM
ftr-372	500	121	%	%	NOUN
ftr-372	500	122	62	62	NUM
ftr-372	500	123	%	%	NOUN
ftr-372	500	124	ireland	ireland	NOUN
ftr-372	500	125	4.3	4.3	NUM
ftr-372	500	126	%	%	NOUN
ftr-372	500	127	7.0	7.0	NUM
ftr-372	500	128	%	%	NOUN
ftr-372	500	129	6	6	NUM
ftr-372	500	130	%	%	NOUN
ftr-372	500	131	62	62	NUM
ftr-372	500	132	%	%	NOUN
ftr-372	500	133	switzerland	switzerland	NOUN
ftr-372	500	134	4.3	4.3	NUM
ftr-372	500	135	%	%	NOUN
ftr-372	500	136	6.7	6.7	NUM
ftr-372	500	137	%	%	NOUN
ftr-372	500	138	3	3	NUM
ftr-372	500	139	%	%	NOUN
ftr-372	500	140	57	57	NUM
ftr-372	500	141	%	%	NOUN
ftr-372	500	142	venezuela	venezuela	NOUN
ftr-372	500	143	0.4	0.4	NUM
ftr-372	500	144	%	%	NOUN
ftr-372	500	145	0.6	0.6	NUM
ftr-372	500	146	%	%	NOUN
ftr-372	500	147	18	18	NUM
ftr-372	500	148	%	%	NOUN
ftr-372	500	149	51	51	NUM
ftr-372	500	150	%	%	NOUN
ftr-372	500	151	belgium	belgium	NOUN
ftr-372	500	152	2.3	2.3	NUM
ftr-372	500	153	%	%	NOUN
ftr-372	500	154	2.8	2.8	NUM
ftr-372	500	155	%	%	NOUN
ftr-372	500	156	9	9	NUM
ftr-372	500	157	%	%	NOUN
ftr-372	500	158	21	21	NUM
ftr-372	500	159	%	%	NOUN
ftr-372	500	160	norway	norway	NOUN
ftr-372	500	161	0.9	0.9	NUM
ftr-372	500	162	%	%	NOUN
ftr-372	500	163	0.8	0.8	NUM
ftr-372	500	164	%	%	NOUN
ftr-372	500	165	52	52	NUM
ftr-372	500	166	%	%	NOUN
ftr-372	500	167	-1	-1	INTJ
ftr-372	501	1	%	%	NOUN
ftr-372	501	2	australia	australia	PROPN
ftr-372	501	3	2.5	2.5	NUM
ftr-372	501	4	%	%	NOUN
ftr-372	501	5	2.0	2.0	NUM
ftr-372	501	6	%	%	NOUN
ftr-372	501	7	12	12	NUM
ftr-372	501	8	%	%	NOUN
ftr-372	501	9	-19	-19	NUM
ftr-372	501	10	%	%	NOUN
ftr-372	501	11	singapore	singapore	NOUN
ftr-372	501	12	4.4	4.4	NUM
ftr-372	501	13	%	%	NOUN
ftr-372	501	14	3.3	3.3	NUM
ftr-372	501	15	%	%	NOUN
ftr-372	501	16	3	3	NUM
ftr-372	501	17	%	%	NOUN
ftr-372	501	18	-25	-25	NOUN
ftr-372	501	19	%	%	NOUN
ftr-372	501	20	hong	hong	PROPN
ftr-372	501	21	kong	kong	PROPN
ftr-372	501	22	2.0	2.0	NUM
ftr-372	501	23	%	%	NOUN
ftr-372	501	24	1.3	1.3	NUM
ftr-372	501	25	%	%	NOUN
ftr-372	501	26	11	11	NUM
ftr-372	501	27	%	%	NOUN
ftr-372	501	28	-34	-34	NUM
ftr-372	501	29	%	%	NOUN
ftr-372	501	30	china	china	PROPN
ftr-372	501	31	2.0	2.0	NUM
ftr-372	501	32	%	%	NOUN
ftr-372	501	33	1.3	1.3	NUM
ftr-372	501	34	%	%	NOUN
ftr-372	501	35	15	15	NUM
ftr-372	501	36	%	%	NOUN
ftr-372	501	37	-36	-36	NOUN
ftr-372	501	38	%	%	NOUN
ftr-372	501	39	argentina	argentina	NOUN
ftr-372	501	40	0.6	0.6	NUM
ftr-372	501	41	%	%	NOUN
ftr-372	501	42	0.4	0.4	NUM
ftr-372	501	43	%	%	NOUN
ftr-372	501	44	20	20	NUM
ftr-372	501	45	%	%	NOUN
ftr-372	501	46	-38	-38	NUM
ftr-372	501	47	%	%	NOUN
ftr-372	501	48	united	united	PROPN
ftr-372	501	49	kingdom	kingdom	PROPN
ftr-372	501	50	13.6	13.6	NUM
ftr-372	501	51	%	%	NOUN
ftr-372	501	52	7.7	7.7	NUM
ftr-372	501	53	%	%	NOUN
ftr-372	501	54	29	29	NUM
ftr-372	501	55	%	%	NOUN
ftr-372	501	56	-44	-44	NUM
ftr-372	501	57	%	%	NOUN
ftr-372	501	58	spain	spain	NOUN
ftr-372	501	59	2.0	2.0	NUM
ftr-372	501	60	%	%	NOUN
ftr-372	501	61	1.1	1.1	NUM
ftr-372	501	62	%	%	NOUN
ftr-372	501	63	17	17	NUM
ftr-372	501	64	%	%	NOUN
ftr-372	501	65	-47	-47	PROPN
ftr-372	501	66	%	%	NOUN
ftr-372	501	67	canada	canada	PROPN
ftr-372	501	68	12.4	12.4	NUM
ftr-372	501	69	%	%	NOUN
ftr-372	501	70	6.6	6.6	NUM
ftr-372	501	71	%	%	NOUN
ftr-372	501	72	21	21	NUM
ftr-372	501	73	%	%	NOUN
ftr-372	501	74	-47	-47	PROPN
ftr-372	501	75	%	%	NOUN
ftr-372	501	76	malaysia	malaysia	NOUN
ftr-372	501	77	1.1	1.1	NUM
ftr-372	501	78	%	%	NOUN
ftr-372	501	79	0.6	0.6	NUM
ftr-372	501	80	%	%	NOUN
ftr-372	501	81	18	18	NUM
ftr-372	501	82	%	%	NOUN
ftr-372	501	83	-49	-49	NUM
ftr-372	501	84	%	%	NOUN
ftr-372	501	85	japan	japan	PROPN
ftr-372	501	86	4.7	4.7	NUM
ftr-372	501	87	%	%	NOUN
ftr-372	501	88	2.1	2.1	NUM
ftr-372	501	89	%	%	NOUN
ftr-372	501	90	35	35	NUM
ftr-372	501	91	%	%	NOUN
ftr-372	501	92	-56	-56	PROPN
ftr-372	501	93	%	%	NOUN
ftr-372	501	94	india	india	PROPN
ftr-372	501	95	0.5	0.5	NUM
ftr-372	501	96	%	%	NOUN
ftr-372	501	97	0.2	0.2	NUM
ftr-372	501	98	%	%	NOUN
ftr-372	501	99	22	22	NUM
ftr-372	501	100	%	%	NOUN
ftr-372	501	101	-57	-57	PROPN
ftr-372	501	102	%	%	NOUN
ftr-372	501	103	korea	korea	PROPN
ftr-372	501	104	,	,	PUNCT
ftr-372	501	105	republic	republic	NOUN
ftr-372	501	106	of	of	ADP
ftr-372	501	107	1.0	1.0	NUM
ftr-372	501	108	%	%	NOUN
ftr-372	501	109	0.4	0.4	NUM
ftr-372	501	110	%	%	NOUN
ftr-372	501	111	22	22	NUM
ftr-372	501	112	%	%	NOUN
ftr-372	501	113	-57	-57	PROPN
ftr-372	501	114	%	%	NOUN
ftr-372	501	115	thailand	thailand	PROPN
ftr-372	501	116	0.9	0.9	NUM
ftr-372	501	117	%	%	NOUN
ftr-372	501	118	0.4	0.4	NUM
ftr-372	501	119	%	%	NOUN
ftr-372	501	120	30	30	NUM
ftr-372	501	121	%	%	NOUN
ftr-372	501	122	-58	-58	NUM
ftr-372	501	123	%	%	NOUN
ftr-372	501	124	mexico	mexico	PROPN
ftr-372	501	125	3.5	3.5	NUM
ftr-372	501	126	%	%	NOUN
ftr-372	501	127	1.4	1.4	NUM
ftr-372	501	128	%	%	NOUN
ftr-372	501	129	22	22	NUM
ftr-372	501	130	%	%	NOUN
ftr-372	501	131	-60	-60	SYM
ftr-372	501	132	%	%	NOUN
ftr-372	501	133	poland	poland	PROPN
ftr-372	501	134	0.6	0.6	NUM
ftr-372	501	135	%	%	NOUN
ftr-372	501	136	0.2	0.2	NUM
ftr-372	501	137	%	%	NOUN
ftr-372	501	138	14	14	NUM
ftr-372	501	139	%	%	NOUN
ftr-372	501	140	-62	-62	SYM
ftr-372	501	141	%	%	NOUN
ftr-372	501	142	italy	italy	PROPN
ftr-372	501	143	2.8	2.8	NUM
ftr-372	501	144	%	%	NOUN
ftr-372	501	145	1.1	1.1	NUM
ftr-372	501	146	%	%	NOUN
ftr-372	501	147	25	25	NUM
ftr-372	501	148	%	%	NOUN
ftr-372	501	149	-63	-63	PROPN
ftr-372	501	150	%	%	NOUN
ftr-372	501	151	south	south	PROPN
ftr-372	501	152	africa	africa	PROPN
ftr-372	501	153	0.5	0.5	NUM
ftr-372	501	154	%	%	NOUN
ftr-372	501	155	0.2	0.2	NUM
ftr-372	501	156	%	%	NOUN
ftr-372	501	157	51	51	NUM
ftr-372	501	158	%	%	NOUN
ftr-372	501	159	-63	-63	NUM
ftr-372	501	160	%	%	NOUN
ftr-372	501	161	taiwan	taiwan	PROPN
ftr-372	501	162	0.9	0.9	NUM
ftr-372	501	163	%	%	NOUN
ftr-372	501	164	0.3	0.3	NUM
ftr-372	501	165	%	%	NOUN
ftr-372	501	166	18	18	NUM
ftr-372	501	167	%	%	NOUN
ftr-372	501	168	-66	-66	PROPN
ftr-372	501	169	%	%	NOUN
ftr-372	501	170	france	france	PROPN
ftr-372	501	171	4.9	4.9	NUM
ftr-372	501	172	%	%	NOUN
ftr-372	501	173	1.6	1.6	NUM
ftr-372	501	174	%	%	NOUN
ftr-372	501	175	21	21	NUM
ftr-372	501	176	%	%	NOUN
ftr-372	501	177	-68	-68	NUM
ftr-372	501	178	%	%	NOUN
ftr-372	501	179	sweden	sweden	NOUN
ftr-372	501	180	1.4	1.4	NUM
ftr-372	501	181	%	%	NOUN
ftr-372	501	182	0.4	0.4	NUM
ftr-372	501	183	%	%	NOUN
ftr-372	501	184	16	16	NUM
ftr-372	501	185	%	%	NOUN
ftr-372	501	186	-70	-70	NUM
ftr-372	501	187	%	%	NOUN
ftr-372	501	188	germany	germany	PROPN
ftr-372	501	189	7.3	7.3	NUM
ftr-372	501	190	%	%	NOUN
ftr-372	501	191	1.8	1.8	NUM
ftr-372	501	192	%	%	NOUN
ftr-372	501	193	26	26	NUM
ftr-372	501	194	%	%	NOUN
ftr-372	501	195	-75	-75	PROPN
ftr-372	501	196	%	%	NOUN
ftr-372	501	197	brazil	brazil	PROPN
ftr-372	501	198	2.5	2.5	NUM
ftr-372	501	199	%	%	NOUN
ftr-372	501	200	0.5	0.5	NUM
ftr-372	501	201	%	%	NOUN
ftr-372	501	202	18	18	NUM
ftr-372	501	203	%	%	NOUN
ftr-372	501	204	-80	-80	NUM
ftr-372	501	205	%	%	NOUN
ftr-372	501	206	2009	2009	NUM
ftr-372	501	207	]	]	PUNCT
ftr-372	501	208	allocating	allocate	VERB
ftr-372	501	209	business	business	NOUN
ftr-372	501	210	profits	profit	NOUN
ftr-372	501	211	for	for	ADP
ftr-372	501	212	tax	tax	NOUN
ftr-372	501	213	purposes	purpose	NOUN
ftr-372	501	214	533	533	NUM
ftr-372	501	215	countries	country	NOUN
ftr-372	501	216	are	be	AUX
ftr-372	501	217	selected	select	VERB
ftr-372	501	218	for	for	ADP
ftr-372	501	219	inclusion	inclusion	NOUN
ftr-372	501	220	in	in	ADP
ftr-372	501	221	this	this	DET
ftr-372	501	222	table	table	NOUN
ftr-372	501	223	if	if	SCONJ
ftr-372	501	224	either	either	CCONJ
ftr-372	501	225	their	their	PRON
ftr-372	501	226	sales	sale	NOUN
ftr-372	501	227	share	share	NOUN
ftr-372	501	228	or	or	CCONJ
ftr-372	501	229	their	their	PRON
ftr-372	501	230	income	income	NOUN
ftr-372	501	231	share	share	NOUN
ftr-372	501	232	exceeds	exceed	VERB
ftr-372	501	233	one	one	NUM
ftr-372	501	234	half	half	NOUN
ftr-372	501	235	of	of	ADP
ftr-372	501	236	1	1	NUM
ftr-372	501	237	%	%	NOUN
ftr-372	501	238	of	of	ADP
ftr-372	501	239	worldwide	worldwide	ADJ
ftr-372	501	240	totals	total	NOUN
ftr-372	501	241	.	.	PUNCT
ftr-372	502	1	data	datum	NOUN
ftr-372	502	2	are	be	AUX
ftr-372	502	3	from	from	ADP
ftr-372	502	4	the	the	DET
ftr-372	502	5	bureau	bureau	NOUN
ftr-372	502	6	of	of	ADP
ftr-372	502	7	economic	economic	ADJ
ftr-372	502	8	analysis	analysis	NOUN
ftr-372	502	9	(	(	PUNCT
ftr-372	502	10	bea	bea	NOUN
ftr-372	502	11	)	)	PUNCT
ftr-372	502	12	web	web	NOUN
ftr-372	502	13	page	page	NOUN
ftr-372	502	14	;	;	PUNCT
ftr-372	502	15	2005	2005	NUM
ftr-372	502	16	is	be	AUX
ftr-372	502	17	the	the	DET
ftr-372	502	18	most	most	ADV
ftr-372	502	19	recent	recent	ADJ
ftr-372	502	20	year	year	NOUN
ftr-372	502	21	with	with	ADP
ftr-372	502	22	revised	revise	VERB
ftr-372	502	23	data	datum	NOUN
ftr-372	502	24	available	available	ADJ
ftr-372	502	25	.	.	PUNCT
ftr-372	503	1	the	the	DET
ftr-372	503	2	bureau	bureau	NOUN
ftr-372	503	3	of	of	ADP
ftr-372	503	4	economic	economic	ADJ
ftr-372	503	5	analysis	analysis	NOUN
ftr-372	503	6	conducts	conduct	VERB
ftr-372	503	7	annual	annual	ADJ
ftr-372	503	8	surveys	survey	NOUN
ftr-372	503	9	of	of	ADP
ftr-372	503	10	operations	operation	NOUN
ftr-372	503	11	of	of	ADP
ftr-372	503	12	u.s	u.s	PROPN
ftr-372	503	13	.	.	PROPN
ftr-372	503	14	parent	parent	NOUN
ftr-372	503	15	companies	company	NOUN
ftr-372	503	16	and	and	CCONJ
ftr-372	503	17	their	their	PRON
ftr-372	503	18	foreign	foreign	ADJ
ftr-372	503	19	affiliates	affiliate	NOUN
ftr-372	503	20	.	.	PUNCT
ftr-372	504	1	these	these	DET
ftr-372	504	2	data	datum	NOUN
ftr-372	504	3	are	be	AUX
ftr-372	504	4	discussed	discuss	VERB
ftr-372	504	5	in	in	ADP
ftr-372	504	6	more	more	ADJ
ftr-372	504	7	detail	detail	NOUN
ftr-372	504	8	in	in	ADP
ftr-372	504	9	appendix	appendix	ADJ
ftr-372	504	10	a.	a.	NOUN
ftr-372	504	11	534	534	NUM
ftr-372	504	12	florida	florida	PROPN
ftr-372	504	13	tax	tax	NOUN
ftr-372	504	14	review	review	NOUN
ftr-372	505	1	[	[	X
ftr-372	505	2	vol	vol	NOUN
ftr-372	505	3	.	.	PUNCT
ftr-372	505	4	9:5	9:5	NUM
ftr-372	505	5	appendix	appendix	VERB
ftr-372	505	6	a	a	DET
ftr-372	505	7	:	:	PUNCT
ftr-372	505	8	estimates	estimate	NOUN
ftr-372	505	9	of	of	ADP
ftr-372	505	10	revenue	revenue	NOUN
ftr-372	505	11	gain	gain	NOUN
ftr-372	505	12	due	due	ADP
ftr-372	505	13	to	to	ADP
ftr-372	505	14	formula	formula	NOUN
ftr-372	505	15	apportionment	apportionment	NOUN
ftr-372	505	16	this	this	DET
ftr-372	505	17	appendix	appendix	NOUN
ftr-372	505	18	considers	consider	VERB
ftr-372	505	19	methods	method	NOUN
ftr-372	505	20	of	of	ADP
ftr-372	505	21	estimating	estimate	VERB
ftr-372	505	22	the	the	DET
ftr-372	505	23	revenue	revenue	NOUN
ftr-372	505	24	gain	gain	NOUN
ftr-372	505	25	to	to	ADP
ftr-372	505	26	the	the	DET
ftr-372	505	27	united	united	PROPN
ftr-372	505	28	states	states	PROPN
ftr-372	505	29	government	government	NOUN
ftr-372	505	30	due	due	ADP
ftr-372	505	31	to	to	ADP
ftr-372	505	32	formula	formula	NOUN
ftr-372	505	33	apportionment	apportionment	NOUN
ftr-372	505	34	.	.	PUNCT
ftr-372	506	1	all	all	PRON
ftr-372	506	2	of	of	ADP
ftr-372	506	3	these	these	DET
ftr-372	506	4	methods	method	NOUN
ftr-372	506	5	rely	rely	VERB
ftr-372	506	6	on	on	ADP
ftr-372	506	7	multiple	multiple	ADJ
ftr-372	506	8	assumptions	assumption	NOUN
ftr-372	506	9	and	and	CCONJ
ftr-372	506	10	simplifications	simplification	NOUN
ftr-372	506	11	.	.	PUNCT
ftr-372	507	1	the	the	DET
ftr-372	507	2	data	datum	NOUN
ftr-372	507	3	are	be	AUX
ftr-372	507	4	imperfect	imperfect	ADJ
ftr-372	507	5	and	and	CCONJ
ftr-372	507	6	incomplete	incomplete	ADJ
ftr-372	507	7	.	.	PUNCT
ftr-372	508	1	further	far	ADV
ftr-372	508	2	,	,	PUNCT
ftr-372	508	3	there	there	PRON
ftr-372	508	4	are	be	VERB
ftr-372	508	5	multiple	multiple	ADJ
ftr-372	508	6	margins	margin	NOUN
ftr-372	508	7	under	under	ADP
ftr-372	508	8	which	which	PRON
ftr-372	508	9	this	this	DET
ftr-372	508	10	change	change	NOUN
ftr-372	508	11	would	would	AUX
ftr-372	508	12	affect	affect	VERB
ftr-372	508	13	multinational	multinational	ADJ
ftr-372	508	14	firm	firm	ADJ
ftr-372	508	15	behavior	behavior	NOUN
ftr-372	508	16	both	both	PRON
ftr-372	508	17	in	in	ADP
ftr-372	508	18	the	the	DET
ftr-372	508	19	united	united	PROPN
ftr-372	508	20	states	states	PROPN
ftr-372	508	21	and	and	CCONJ
ftr-372	508	22	abroad	abroad	ADV
ftr-372	508	23	,	,	PUNCT
ftr-372	508	24	and	and	CCONJ
ftr-372	508	25	there	there	PRON
ftr-372	508	26	is	be	VERB
ftr-372	508	27	substantial	substantial	ADJ
ftr-372	508	28	uncertainty	uncertainty	NOUN
ftr-372	508	29	regarding	regard	VERB
ftr-372	508	30	the	the	DET
ftr-372	508	31	net	net	ADJ
ftr-372	508	32	influence	influence	NOUN
ftr-372	508	33	of	of	ADP
ftr-372	508	34	these	these	DET
ftr-372	508	35	responses	response	NOUN
ftr-372	508	36	on	on	ADP
ftr-372	508	37	government	government	NOUN
ftr-372	508	38	revenues	revenue	NOUN
ftr-372	508	39	.	.	PUNCT
ftr-372	509	1	finally	finally	ADV
ftr-372	509	2	,	,	PUNCT
ftr-372	509	3	the	the	DET
ftr-372	509	4	actual	actual	ADJ
ftr-372	509	5	legislation	legislation	NOUN
ftr-372	509	6	and	and	CCONJ
ftr-372	509	7	accompanying	accompany	VERB
ftr-372	509	8	regulations	regulation	NOUN
ftr-372	509	9	implementing	implement	VERB
ftr-372	509	10	fa	fa	PROPN
ftr-372	509	11	would	would	AUX
ftr-372	509	12	matter	matter	VERB
ftr-372	509	13	a	a	DET
ftr-372	509	14	great	great	ADJ
ftr-372	509	15	deal	deal	NOUN
ftr-372	509	16	in	in	ADP
ftr-372	509	17	terms	term	NOUN
ftr-372	509	18	of	of	ADP
ftr-372	509	19	ultimate	ultimate	ADJ
ftr-372	509	20	effects	effect	NOUN
ftr-372	509	21	on	on	ADP
ftr-372	509	22	revenue	revenue	NOUN
ftr-372	509	23	.	.	PUNCT
ftr-372	510	1	therefore	therefore	ADV
ftr-372	510	2	,	,	PUNCT
ftr-372	510	3	all	all	PRON
ftr-372	510	4	of	of	ADP
ftr-372	510	5	these	these	DET
ftr-372	510	6	estimates	estimate	NOUN
ftr-372	510	7	should	should	AUX
ftr-372	510	8	be	be	AUX
ftr-372	510	9	treated	treat	VERB
ftr-372	510	10	with	with	ADP
ftr-372	510	11	a	a	DET
ftr-372	510	12	great	great	ADJ
ftr-372	510	13	deal	deal	NOUN
ftr-372	510	14	of	of	ADP
ftr-372	510	15	caution	caution	NOUN
ftr-372	510	16	,	,	PUNCT
ftr-372	510	17	as	as	ADP
ftr-372	510	18	a	a	DET
ftr-372	510	19	mere	mere	ADJ
ftr-372	510	20	starting	starting	NOUN
ftr-372	510	21	point	point	NOUN
ftr-372	510	22	for	for	ADP
ftr-372	510	23	thinking	think	VERB
ftr-372	510	24	about	about	ADP
ftr-372	510	25	this	this	DET
ftr-372	510	26	question	question	NOUN
ftr-372	510	27	.	.	PUNCT
ftr-372	511	1	that	that	PRON
ftr-372	511	2	said	say	VERB
ftr-372	511	3	,	,	PUNCT
ftr-372	511	4	estimates	estimate	NOUN
ftr-372	511	5	below	below	ADP
ftr-372	511	6	paint	paint	NOUN
ftr-372	511	7	a	a	DET
ftr-372	511	8	broadly	broadly	ADV
ftr-372	511	9	consistent	consistent	ADJ
ftr-372	511	10	picture	picture	NOUN
ftr-372	511	11	of	of	ADP
ftr-372	511	12	large	large	ADJ
ftr-372	511	13	u.s	u.s	PROPN
ftr-372	511	14	.	.	PROPN
ftr-372	511	15	government	government	NOUN
ftr-372	511	16	revenue	revenue	NOUN
ftr-372	511	17	gains	gain	NOUN
ftr-372	511	18	with	with	ADP
ftr-372	511	19	the	the	DET
ftr-372	511	20	adoption	adoption	NOUN
ftr-372	511	21	of	of	ADP
ftr-372	511	22	formula	formula	NOUN
ftr-372	511	23	apportionment	apportionment	NOUN
ftr-372	511	24	.	.	PUNCT
ftr-372	512	1	1	1	X
ftr-372	512	2	.	.	X
ftr-372	512	3	the	the	DET
ftr-372	512	4	simplest	simple	ADJ
ftr-372	512	5	estimate	estimate	NOUN
ftr-372	512	6	of	of	ADP
ftr-372	512	7	the	the	DET
ftr-372	512	8	revenue	revenue	NOUN
ftr-372	512	9	gain	gain	NOUN
ftr-372	512	10	relies	rely	VERB
ftr-372	512	11	on	on	ADP
ftr-372	512	12	inferences	inference	NOUN
ftr-372	512	13	from	from	ADP
ftr-372	512	14	the	the	DET
ftr-372	512	15	u.s	u.s	PROPN
ftr-372	512	16	.	.	PROPN
ftr-372	512	17	bureau	bureau	PROPN
ftr-372	512	18	of	of	ADP
ftr-372	512	19	economic	economic	ADJ
ftr-372	512	20	analysis	analysis	NOUN
ftr-372	512	21	(	(	PUNCT
ftr-372	512	22	bea	bea	PROPN
ftr-372	512	23	)	)	PUNCT
ftr-372	512	24	data	datum	NOUN
ftr-372	512	25	regarding	regard	VERB
ftr-372	512	26	the	the	DET
ftr-372	512	27	operations	operation	NOUN
ftr-372	512	28	of	of	ADP
ftr-372	512	29	u.s	u.s	PROPN
ftr-372	512	30	.	.	PROPN
ftr-372	512	31	multinational	multinational	ADJ
ftr-372	512	32	firms	firm	NOUN
ftr-372	512	33	.	.	PUNCT
ftr-372	513	1	according	accord	VERB
ftr-372	513	2	to	to	ADP
ftr-372	513	3	2005	2005	NUM
ftr-372	513	4	data	datum	NOUN
ftr-372	513	5	from	from	ADP
ftr-372	513	6	the	the	DET
ftr-372	513	7	bea	bea	PROPN
ftr-372	513	8	,	,	PUNCT
ftr-372	513	9	u.s	u.s	PROPN
ftr-372	513	10	.	.	PROPN
ftr-372	513	11	multinational	multinational	ADJ
ftr-372	513	12	firms	firm	NOUN
ftr-372	513	13	earn	earn	VERB
ftr-372	513	14	52.4	52.4	NUM
ftr-372	513	15	%	%	NOUN
ftr-372	513	16	of	of	ADP
ftr-372	513	17	their	their	PRON
ftr-372	513	18	worldwide	worldwide	ADJ
ftr-372	513	19	net	net	ADJ
ftr-372	513	20	income	income	NOUN
ftr-372	513	21	in	in	ADP
ftr-372	513	22	the	the	DET
ftr-372	513	23	united	united	PROPN
ftr-372	513	24	states	states	PROPN
ftr-372	513	25	.	.	PUNCT
ftr-372	514	1	however	however	ADV
ftr-372	514	2	,	,	PUNCT
ftr-372	514	3	67.2	67.2	NUM
ftr-372	514	4	%	%	NOUN
ftr-372	514	5	of	of	ADP
ftr-372	514	6	worldwide	worldwide	ADJ
ftr-372	514	7	sales	sale	NOUN
ftr-372	514	8	for	for	ADP
ftr-372	514	9	these	these	DET
ftr-372	514	10	firms	firm	NOUN
ftr-372	514	11	occurs	occur	VERB
ftr-372	514	12	in	in	ADP
ftr-372	514	13	the	the	DET
ftr-372	514	14	united	united	PROPN
ftr-372	514	15	states	states	PROPN
ftr-372	514	16	.	.	PUNCT
ftr-372	515	1	if	if	SCONJ
ftr-372	515	2	the	the	DET
ftr-372	515	3	united	united	PROPN
ftr-372	515	4	states	states	PROPN
ftr-372	515	5	tax	tax	NOUN
ftr-372	515	6	base	base	NOUN
ftr-372	515	7	were	be	AUX
ftr-372	515	8	67.2	67.2	NUM
ftr-372	515	9	%	%	NOUN
ftr-372	515	10	of	of	ADP
ftr-372	515	11	worldwide	worldwide	ADJ
ftr-372	515	12	income	income	NOUN
ftr-372	515	13	,	,	PUNCT
ftr-372	515	14	it	it	PRON
ftr-372	515	15	would	would	AUX
ftr-372	515	16	increase	increase	VERB
ftr-372	515	17	by	by	ADP
ftr-372	515	18	$	$	SYM
ftr-372	515	19	285	285	NUM
ftr-372	515	20	billion	billion	NUM
ftr-372	515	21	.	.	PUNCT
ftr-372	516	1	with	with	ADP
ftr-372	516	2	the	the	DET
ftr-372	516	3	increment	increment	NOUN
ftr-372	516	4	taxed	tax	VERB
ftr-372	516	5	at	at	ADP
ftr-372	516	6	the	the	DET
ftr-372	516	7	marginal	marginal	ADJ
ftr-372	516	8	tax	tax	NOUN
ftr-372	516	9	rate	rate	NOUN
ftr-372	516	10	of	of	ADP
ftr-372	516	11	35	35	NUM
ftr-372	516	12	%	%	NOUN
ftr-372	516	13	,	,	PUNCT
ftr-372	516	14	that	that	PRON
ftr-372	516	15	would	would	AUX
ftr-372	516	16	generate	generate	VERB
ftr-372	516	17	$	$	SYM
ftr-372	516	18	99	99	NUM
ftr-372	516	19	billion	billion	NUM
ftr-372	516	20	in	in	ADP
ftr-372	516	21	additional	additional	ADJ
ftr-372	516	22	revenue	revenue	NOUN
ftr-372	516	23	.	.	PUNCT
ftr-372	517	1	since	since	SCONJ
ftr-372	517	2	revenues	revenue	NOUN
ftr-372	517	3	from	from	ADP
ftr-372	517	4	the	the	DET
ftr-372	517	5	corporate	corporate	ADJ
ftr-372	517	6	income	income	NOUN
ftr-372	517	7	tax	tax	NOUN
ftr-372	517	8	in	in	ADP
ftr-372	517	9	2005	2005	NUM
ftr-372	517	10	were	be	AUX
ftr-372	517	11	$	$	SYM
ftr-372	517	12	278	278	NUM
ftr-372	517	13	billion	billion	NUM
ftr-372	517	14	,	,	PUNCT
ftr-372	517	15	that	that	PRON
ftr-372	517	16	represents	represent	VERB
ftr-372	517	17	an	an	DET
ftr-372	517	18	increase	increase	NOUN
ftr-372	517	19	of	of	ADP
ftr-372	517	20	36	36	NUM
ftr-372	517	21	%	%	NOUN
ftr-372	517	22	.	.	PUNCT
ftr-372	518	1	the	the	DET
ftr-372	518	2	following	follow	VERB
ftr-372	518	3	table	table	NOUN
ftr-372	518	4	shows	show	VERB
ftr-372	518	5	the	the	DET
ftr-372	518	6	results	result	NOUN
ftr-372	518	7	of	of	ADP
ftr-372	518	8	the	the	DET
ftr-372	518	9	same	same	ADJ
ftr-372	518	10	calculations	calculation	NOUN
ftr-372	518	11	for	for	ADP
ftr-372	518	12	the	the	DET
ftr-372	518	13	four	four	NUM
ftr-372	518	14	most	most	ADV
ftr-372	518	15	recent	recent	ADJ
ftr-372	518	16	years	year	NOUN
ftr-372	518	17	with	with	ADP
ftr-372	518	18	available	available	ADJ
ftr-372	518	19	data	datum	NOUN
ftr-372	518	20	;	;	PUNCT
ftr-372	518	21	2002	2002	NUM
ftr-372	518	22	,	,	PUNCT
ftr-372	518	23	however	however	ADV
ftr-372	518	24	,	,	PUNCT
ftr-372	518	25	was	be	AUX
ftr-372	518	26	likely	likely	ADV
ftr-372	518	27	an	an	DET
ftr-372	518	28	usual	usual	ADJ
ftr-372	518	29	year	year	NOUN
ftr-372	518	30	,	,	PUNCT
ftr-372	518	31	as	as	SCONJ
ftr-372	518	32	net	net	ADJ
ftr-372	518	33	income	income	NOUN
ftr-372	518	34	in	in	ADP
ftr-372	518	35	the	the	DET
ftr-372	518	36	united	united	PROPN
ftr-372	518	37	states	states	PROPN
ftr-372	518	38	was	be	AUX
ftr-372	518	39	abnormally	abnormally	ADV
ftr-372	518	40	low	low	ADJ
ftr-372	518	41	in	in	ADP
ftr-372	518	42	comparison	comparison	NOUN
ftr-372	518	43	with	with	ADP
ftr-372	518	44	other	other	ADJ
ftr-372	518	45	years	year	NOUN
ftr-372	518	46	.	.	PUNCT
ftr-372	519	1	2002	2002	NUM
ftr-372	519	2	2003	2003	NUM
ftr-372	519	3	2004	2004	NUM
ftr-372	519	4	2005	2005	NUM
ftr-372	519	5	fraction	fraction	NOUN
ftr-372	519	6	of	of	ADP
ftr-372	519	7	world	world	NOUN
ftr-372	519	8	sales	sale	NOUN
ftr-372	519	9	in	in	ADP
ftr-372	519	10	united	united	PROPN
ftr-372	519	11	states	states	PROPN
ftr-372	519	12	71.6	71.6	NUM
ftr-372	519	13	%	%	NOUN
ftr-372	519	14	69.6	69.6	NUM
ftr-372	519	15	%	%	NOUN
ftr-372	519	16	68.1	68.1	NUM
ftr-372	519	17	%	%	NOUN
ftr-372	519	18	67.2	67.2	NUM
ftr-372	519	19	%	%	NOUN
ftr-372	519	20	fraction	fraction	NOUN
ftr-372	519	21	of	of	ADP
ftr-372	519	22	world	world	NOUN
ftr-372	519	23	income	income	NOUN
ftr-372	519	24	in	in	ADP
ftr-372	519	25	united	united	PROPN
ftr-372	519	26	states	states	PROPN
ftr-372	519	27	8.2	8.2	NUM
ftr-372	519	28	%	%	NOUN
ftr-372	519	29	56.7	56.7	NUM
ftr-372	519	30	%	%	NOUN
ftr-372	519	31	51.5	51.5	NUM
ftr-372	519	32	%	%	NOUN
ftr-372	519	33	52.4	52.4	NUM
ftr-372	519	34	%	%	NOUN
ftr-372	519	35	implied	imply	VERB
ftr-372	519	36	new	new	ADJ
ftr-372	519	37	revenue	revenue	NOUN
ftr-372	519	38	$	$	SYM
ftr-372	519	39	79	79	NUM
ftr-372	519	40	b	b	NOUN
ftr-372	519	41	$	$	SYM
ftr-372	519	42	52	52	NUM
ftr-372	519	43	b	b	NOUN
ftr-372	519	44	$	$	SYM
ftr-372	519	45	82	82	NUM
ftr-372	519	46	b	b	SYM
ftr-372	519	47	$	$	SYM
ftr-372	519	48	99	99	NUM
ftr-372	519	49	b	b	NUM
ftr-372	519	50	implied	imply	VERB
ftr-372	519	51	new	new	ADJ
ftr-372	519	52	tax	tax	NOUN
ftr-372	519	53	revenue	revenue	NOUN
ftr-372	519	54	as	as	ADP
ftr-372	519	55	share	share	NOUN
ftr-372	519	56	of	of	ADP
ftr-372	519	57	same	same	ADJ
ftr-372	519	58	year	year	NOUN
ftr-372	519	59	’s	’s	PART
ftr-372	519	60	federal	federal	ADJ
ftr-372	519	61	corporate	corporate	ADJ
ftr-372	519	62	tax	tax	NOUN
ftr-372	519	63	receipts	receipt	NOUN
ftr-372	519	64	54	54	NUM
ftr-372	519	65	%	%	NOUN
ftr-372	519	66	40	40	NUM
ftr-372	519	67	%	%	NOUN
ftr-372	519	68	44	44	NUM
ftr-372	519	69	%	%	NOUN
ftr-372	519	70	36	36	NUM
ftr-372	519	71	%	%	NOUN
ftr-372	519	72	2009	2009	NUM
ftr-372	519	73	]	]	PUNCT
ftr-372	519	74	allocating	allocate	VERB
ftr-372	519	75	business	business	NOUN
ftr-372	519	76	profits	profit	NOUN
ftr-372	519	77	for	for	ADP
ftr-372	519	78	tax	tax	NOUN
ftr-372	519	79	purposes	purpose	NOUN
ftr-372	519	80	535	535	NUM
ftr-372	519	81	if	if	SCONJ
ftr-372	519	82	one	one	PRON
ftr-372	519	83	assumes	assume	VERB
ftr-372	519	84	instead	instead	ADV
ftr-372	519	85	that	that	SCONJ
ftr-372	519	86	the	the	DET
ftr-372	519	87	increment	increment	NOUN
ftr-372	519	88	were	be	AUX
ftr-372	519	89	taxed	tax	VERB
ftr-372	519	90	at	at	ADP
ftr-372	519	91	the	the	DET
ftr-372	519	92	average	average	ADJ
ftr-372	519	93	tax	tax	NOUN
ftr-372	519	94	rate	rate	NOUN
ftr-372	519	95	that	that	PRON
ftr-372	519	96	was	be	AUX
ftr-372	519	97	paid	pay	VERB
ftr-372	519	98	on	on	ADP
ftr-372	519	99	corporate	corporate	ADJ
ftr-372	519	100	profits	profit	NOUN
ftr-372	519	101	,	,	PUNCT
ftr-372	519	102	then	then	ADV
ftr-372	519	103	this	this	DET
ftr-372	519	104	increase	increase	NOUN
ftr-372	519	105	would	would	AUX
ftr-372	519	106	be	be	AUX
ftr-372	519	107	smaller	small	ADJ
ftr-372	519	108	.	.	PUNCT
ftr-372	520	1	yet	yet	ADV
ftr-372	520	2	in	in	ADP
ftr-372	520	3	other	other	ADJ
ftr-372	520	4	ways	way	NOUN
ftr-372	520	5	,	,	PUNCT
ftr-372	520	6	this	this	DET
ftr-372	520	7	estimate	estimate	NOUN
ftr-372	520	8	represents	represent	VERB
ftr-372	520	9	an	an	DET
ftr-372	520	10	underestimate	underestimate	NOUN
ftr-372	520	11	of	of	ADP
ftr-372	520	12	the	the	DET
ftr-372	520	13	revenue	revenue	NOUN
ftr-372	520	14	gain	gain	NOUN
ftr-372	520	15	since	since	SCONJ
ftr-372	520	16	it	it	PRON
ftr-372	520	17	includes	include	VERB
ftr-372	520	18	only	only	ADV
ftr-372	520	19	u.s	u.s	PROPN
ftr-372	520	20	.	.	PROPN
ftr-372	520	21	multinational	multinational	ADJ
ftr-372	520	22	firms	firm	NOUN
ftr-372	520	23	.	.	PUNCT
ftr-372	521	1	foreign	foreign	ADJ
ftr-372	521	2	-	-	PUNCT
ftr-372	521	3	owned	own	VERB
ftr-372	521	4	multinational	multinational	ADJ
ftr-372	521	5	firms	firm	NOUN
ftr-372	521	6	with	with	ADP
ftr-372	521	7	affiliates	affiliate	NOUN
ftr-372	521	8	in	in	ADP
ftr-372	521	9	the	the	DET
ftr-372	521	10	united	united	PROPN
ftr-372	521	11	states	states	PROPN
ftr-372	521	12	would	would	AUX
ftr-372	521	13	also	also	ADV
ftr-372	521	14	face	face	VERB
ftr-372	521	15	changes	change	NOUN
ftr-372	521	16	in	in	ADP
ftr-372	521	17	their	their	PRON
ftr-372	521	18	tax	tax	NOUN
ftr-372	521	19	treatment	treatment	NOUN
ftr-372	521	20	that	that	PRON
ftr-372	521	21	will	will	AUX
ftr-372	521	22	increase	increase	VERB
ftr-372	521	23	revenues	revenue	NOUN
ftr-372	521	24	as	as	ADV
ftr-372	521	25	long	long	ADV
ftr-372	521	26	as	as	SCONJ
ftr-372	521	27	the	the	DET
ftr-372	521	28	fraction	fraction	NOUN
ftr-372	521	29	of	of	ADP
ftr-372	521	30	their	their	PRON
ftr-372	521	31	worldwide	worldwide	ADJ
ftr-372	521	32	sales	sale	NOUN
ftr-372	521	33	in	in	ADP
ftr-372	521	34	the	the	DET
ftr-372	521	35	united	united	PROPN
ftr-372	521	36	states	states	PROPN
ftr-372	521	37	exceeds	exceed	VERB
ftr-372	521	38	the	the	DET
ftr-372	521	39	fraction	fraction	NOUN
ftr-372	521	40	of	of	ADP
ftr-372	521	41	their	their	PRON
ftr-372	521	42	worldwide	worldwide	ADJ
ftr-372	521	43	income	income	NOUN
ftr-372	521	44	booked	book	VERB
ftr-372	521	45	in	in	ADP
ftr-372	521	46	the	the	DET
ftr-372	521	47	united	united	PROPN
ftr-372	521	48	states	states	PROPN
ftr-372	521	49	.	.	PUNCT
ftr-372	522	1	while	while	SCONJ
ftr-372	522	2	this	this	PRON
ftr-372	522	3	is	be	AUX
ftr-372	522	4	not	not	PART
ftr-372	522	5	possible	possible	ADJ
ftr-372	522	6	to	to	PART
ftr-372	522	7	ascertain	ascertain	VERB
ftr-372	522	8	given	give	VERB
ftr-372	522	9	the	the	DET
ftr-372	522	10	absence	absence	NOUN
ftr-372	522	11	of	of	ADP
ftr-372	522	12	bea	bea	PROPN
ftr-372	522	13	data	datum	NOUN
ftr-372	522	14	on	on	ADP
ftr-372	522	15	foreign	foreign	ADJ
ftr-372	522	16	parent	parent	NOUN
ftr-372	522	17	firms	firm	NOUN
ftr-372	522	18	,	,	PUNCT
ftr-372	522	19	profits	profit	NOUN
ftr-372	522	20	do	do	AUX
ftr-372	522	21	appear	appear	VERB
ftr-372	522	22	to	to	PART
ftr-372	522	23	be	be	AUX
ftr-372	522	24	disproportionately	disproportionately	ADV
ftr-372	522	25	low	low	ADJ
ftr-372	522	26	for	for	SCONJ
ftr-372	522	27	these	these	DET
ftr-372	522	28	firms	firm	NOUN
ftr-372	522	29	relative	relative	ADJ
ftr-372	522	30	to	to	ADP
ftr-372	522	31	their	their	PRON
ftr-372	522	32	sales	sale	NOUN
ftr-372	522	33	in	in	ADP
ftr-372	522	34	the	the	DET
ftr-372	522	35	united	united	PROPN
ftr-372	522	36	states	states	PROPN
ftr-372	522	37	.	.	PUNCT
ftr-372	523	1	for	for	ADP
ftr-372	523	2	example	example	NOUN
ftr-372	523	3	,	,	PUNCT
ftr-372	523	4	in	in	ADP
ftr-372	523	5	2005	2005	NUM
ftr-372	523	6	,	,	PUNCT
ftr-372	523	7	net	net	ADJ
ftr-372	523	8	income	income	NOUN
ftr-372	523	9	of	of	ADP
ftr-372	523	10	u.s	u.s	PROPN
ftr-372	523	11	.	.	PROPN
ftr-372	523	12	parent	parent	NOUN
ftr-372	523	13	multinational	multinational	ADJ
ftr-372	523	14	firms	firm	NOUN
ftr-372	523	15	is	be	AUX
ftr-372	523	16	8.5	8.5	NUM
ftr-372	523	17	%	%	NOUN
ftr-372	523	18	of	of	ADP
ftr-372	523	19	their	their	PRON
ftr-372	523	20	u.s	u.s	PROPN
ftr-372	523	21	.	.	PROPN
ftr-372	523	22	sales	sale	NOUN
ftr-372	523	23	,	,	PUNCT
ftr-372	523	24	while	while	SCONJ
ftr-372	523	25	net	net	ADJ
ftr-372	523	26	income	income	NOUN
ftr-372	523	27	for	for	ADP
ftr-372	523	28	u.s	u.s	PROPN
ftr-372	523	29	.	.	PROPN
ftr-372	523	30	affiliates	affiliate	NOUN
ftr-372	523	31	of	of	ADP
ftr-372	523	32	foreign	foreign	ADJ
ftr-372	523	33	parent	parent	NOUN
ftr-372	523	34	firms	firm	NOUN
ftr-372	523	35	is	be	AUX
ftr-372	523	36	3.2	3.2	NUM
ftr-372	523	37	%	%	NOUN
ftr-372	523	38	of	of	ADP
ftr-372	523	39	their	their	PRON
ftr-372	523	40	u.s	u.s	PROPN
ftr-372	523	41	.	.	PROPN
ftr-372	523	42	sales	sale	NOUN
ftr-372	523	43	.	.	PUNCT
ftr-372	524	1	a	a	DET
ftr-372	524	2	final	final	ADJ
ftr-372	524	3	issue	issue	NOUN
ftr-372	524	4	concerning	concern	VERB
ftr-372	524	5	these	these	DET
ftr-372	524	6	calculations	calculation	NOUN
ftr-372	524	7	is	be	AUX
ftr-372	524	8	the	the	DET
ftr-372	524	9	possibility	possibility	NOUN
ftr-372	524	10	of	of	ADP
ftr-372	524	11	double	double	ADJ
ftr-372	524	12	-	-	PUNCT
ftr-372	524	13	counting	counting	NOUN
ftr-372	524	14	in	in	ADP
ftr-372	524	15	the	the	DET
ftr-372	524	16	bea	bea	PROPN
ftr-372	524	17	net	net	ADJ
ftr-372	524	18	income	income	NOUN
ftr-372	524	19	figures	figure	NOUN
ftr-372	524	20	.	.	PUNCT
ftr-372	525	1	these	these	DET
ftr-372	525	2	figures	figure	NOUN
ftr-372	525	3	include	include	VERB
ftr-372	525	4	“	"	PUNCT
ftr-372	525	5	income	income	NOUN
ftr-372	525	6	from	from	ADP
ftr-372	525	7	equity	equity	NOUN
ftr-372	525	8	investments	investment	NOUN
ftr-372	525	9	”	"	PUNCT
ftr-372	525	10	,	,	PUNCT
ftr-372	525	11	some	some	PRON
ftr-372	525	12	of	of	ADP
ftr-372	525	13	which	which	PRON
ftr-372	525	14	may	may	AUX
ftr-372	525	15	be	be	AUX
ftr-372	525	16	counted	count	VERB
ftr-372	525	17	more	more	ADJ
ftr-372	525	18	than	than	ADP
ftr-372	525	19	once	once	ADV
ftr-372	525	20	if	if	SCONJ
ftr-372	525	21	there	there	PRON
ftr-372	525	22	are	be	VERB
ftr-372	525	23	tiers	tier	NOUN
ftr-372	525	24	of	of	ADP
ftr-372	525	25	holdings	holding	NOUN
ftr-372	525	26	within	within	ADP
ftr-372	525	27	the	the	DET
ftr-372	525	28	same	same	ADJ
ftr-372	525	29	country	country	NOUN
ftr-372	525	30	.	.	PUNCT
ftr-372	526	1	unfortunately	unfortunately	ADV
ftr-372	526	2	,	,	PUNCT
ftr-372	526	3	from	from	ADP
ftr-372	526	4	existing	exist	VERB
ftr-372	526	5	bea	bea	PROPN
ftr-372	526	6	data	datum	NOUN
ftr-372	526	7	,	,	PUNCT
ftr-372	526	8	it	it	PRON
ftr-372	526	9	is	be	AUX
ftr-372	526	10	impossible	impossible	ADJ
ftr-372	526	11	to	to	PART
ftr-372	526	12	tell	tell	VERB
ftr-372	526	13	exactly	exactly	ADV
ftr-372	526	14	how	how	SCONJ
ftr-372	526	15	large	large	ADJ
ftr-372	526	16	this	this	DET
ftr-372	526	17	problem	problem	NOUN
ftr-372	526	18	is	be	AUX
ftr-372	526	19	,	,	PUNCT
ftr-372	526	20	or	or	CCONJ
ftr-372	526	21	how	how	SCONJ
ftr-372	526	22	much	much	ADJ
ftr-372	526	23	this	this	DET
ftr-372	526	24	problem	problem	NOUN
ftr-372	526	25	is	be	AUX
ftr-372	526	26	correlated	correlate	VERB
ftr-372	526	27	with	with	ADP
ftr-372	526	28	the	the	DET
ftr-372	526	29	tax	tax	NOUN
ftr-372	526	30	rate	rate	NOUN
ftr-372	526	31	of	of	ADP
ftr-372	526	32	the	the	DET
ftr-372	526	33	country	country	NOUN
ftr-372	526	34	in	in	ADP
ftr-372	526	35	question.42	question.42	NOUN
ftr-372	526	36	using	use	VERB
ftr-372	526	37	an	an	DET
ftr-372	526	38	alternative	alternative	ADJ
ftr-372	526	39	data	datum	NOUN
ftr-372	526	40	series	series	NOUN
ftr-372	526	41	from	from	ADP
ftr-372	526	42	the	the	DET
ftr-372	526	43	bea	bea	PROPN
ftr-372	526	44	on	on	ADP
ftr-372	526	45	direct	direct	ADJ
ftr-372	526	46	investment	investment	NOUN
ftr-372	526	47	earnings	earning	NOUN
ftr-372	526	48	,	,	PUNCT
ftr-372	526	49	one	one	PRON
ftr-372	526	50	can	can	AUX
ftr-372	526	51	exclude	exclude	VERB
ftr-372	526	52	all	all	DET
ftr-372	526	53	income	income	NOUN
ftr-372	526	54	from	from	ADP
ftr-372	526	55	equity	equity	NOUN
ftr-372	526	56	investments	investment	NOUN
ftr-372	526	57	,	,	PUNCT
ftr-372	526	58	but	but	CCONJ
ftr-372	526	59	this	this	PRON
ftr-372	526	60	too	too	ADV
ftr-372	526	61	is	be	AUX
ftr-372	526	62	conceptually	conceptually	ADV
ftr-372	526	63	inappropriate	inappropriate	ADJ
ftr-372	526	64	.	.	PUNCT
ftr-372	527	1	still	still	ADV
ftr-372	527	2	,	,	PUNCT
ftr-372	527	3	i	i	PRON
ftr-372	527	4	performed	perform	VERB
ftr-372	527	5	calculations	calculation	NOUN
ftr-372	527	6	that	that	PRON
ftr-372	527	7	employed	employ	VERB
ftr-372	527	8	this	this	DET
ftr-372	527	9	series	series	NOUN
ftr-372	527	10	nonetheless	nonetheless	ADV
ftr-372	527	11	.	.	PUNCT
ftr-372	528	1	to	to	PART
ftr-372	528	2	make	make	VERB
ftr-372	528	3	the	the	DET
ftr-372	528	4	data	datum	NOUN
ftr-372	528	5	comparable	comparable	ADJ
ftr-372	528	6	to	to	ADP
ftr-372	528	7	net	net	ADJ
ftr-372	528	8	income	income	NOUN
ftr-372	528	9	,	,	PUNCT
ftr-372	528	10	i	i	PRON
ftr-372	528	11	adjusted	adjust	VERB
ftr-372	528	12	for	for	ADP
ftr-372	528	13	the	the	DET
ftr-372	528	14	fact	fact	NOUN
ftr-372	528	15	that	that	SCONJ
ftr-372	528	16	direct	direct	ADJ
ftr-372	528	17	investment	investment	NOUN
ftr-372	528	18	earnings	earning	NOUN
ftr-372	528	19	were	be	AUX
ftr-372	528	20	pro	pro	ADJ
ftr-372	528	21	-	-	ADJ
ftr-372	528	22	rated	rate	VERB
ftr-372	528	23	to	to	PART
ftr-372	528	24	reflect	reflect	VERB
ftr-372	528	25	the	the	DET
ftr-372	528	26	ownership	ownership	NOUN
ftr-372	528	27	stake	stake	NOUN
ftr-372	528	28	of	of	ADP
ftr-372	528	29	the	the	DET
ftr-372	528	30	u.s	u.s	PROPN
ftr-372	528	31	.	.	PROPN
ftr-372	528	32	parent	parent	PROPN
ftr-372	528	33	,	,	PUNCT
ftr-372	528	34	assuming	assume	VERB
ftr-372	528	35	an	an	DET
ftr-372	528	36	average	average	ADJ
ftr-372	528	37	ownership	ownership	NOUN
ftr-372	528	38	stake	stake	NOUN
ftr-372	528	39	of	of	ADP
ftr-372	528	40	68.6	68.6	NUM
ftr-372	528	41	%	%	NOUN
ftr-372	528	42	for	for	ADP
ftr-372	528	43	all	all	DET
ftr-372	528	44	firms	firm	NOUN
ftr-372	528	45	.	.	PUNCT
ftr-372	529	1	(	(	PUNCT
ftr-372	529	2	this	this	PRON
ftr-372	529	3	was	be	AUX
ftr-372	529	4	the	the	DET
ftr-372	529	5	average	average	ADJ
ftr-372	529	6	ownership	ownership	NOUN
ftr-372	529	7	stake	stake	NOUN
ftr-372	529	8	in	in	ADP
ftr-372	529	9	2003	2003	NUM
ftr-372	529	10	.	.	PUNCT
ftr-372	529	11	)	)	PUNCT
ftr-372	530	1	one	one	PRON
ftr-372	530	2	finds	find	VERB
ftr-372	530	3	a	a	DET
ftr-372	530	4	very	very	ADV
ftr-372	530	5	similar	similar	ADJ
ftr-372	530	6	fraction	fraction	NOUN
ftr-372	530	7	of	of	ADP
ftr-372	530	8	worldwide	worldwide	ADJ
ftr-372	530	9	income	income	NOUN
ftr-372	530	10	abroad	abroad	ADV
ftr-372	530	11	,	,	PUNCT
ftr-372	530	12	roughly	roughly	ADV
ftr-372	530	13	57	57	NUM
ftr-372	530	14	%	%	NOUN
ftr-372	530	15	in	in	ADP
ftr-372	530	16	both	both	DET
ftr-372	530	17	2003	2003	NUM
ftr-372	530	18	and	and	CCONJ
ftr-372	530	19	2004	2004	NUM
ftr-372	530	20	.	.	PUNCT
ftr-372	531	1	estimates	estimate	NOUN
ftr-372	531	2	of	of	ADP
ftr-372	531	3	revenue	revenue	NOUN
ftr-372	531	4	gain	gain	NOUN
ftr-372	531	5	from	from	ADP
ftr-372	531	6	fa	fa	PROPN
ftr-372	531	7	are	be	AUX
ftr-372	531	8	about	about	ADV
ftr-372	531	9	a	a	DET
ftr-372	531	10	third	third	ADV
ftr-372	531	11	smaller	small	ADJ
ftr-372	531	12	,	,	PUNCT
ftr-372	531	13	due	due	ADP
ftr-372	531	14	to	to	ADP
ftr-372	531	15	some	some	DET
ftr-372	531	16	combination	combination	NOUN
ftr-372	531	17	of	of	ADP
ftr-372	531	18	a	a	DET
ftr-372	531	19	narrower	narrow	ADJ
ftr-372	531	20	definition	definition	NOUN
ftr-372	531	21	of	of	ADP
ftr-372	531	22	income	income	NOUN
ftr-372	531	23	as	as	ADV
ftr-372	531	24	well	well	ADV
ftr-372	531	25	as	as	ADP
ftr-372	531	26	the	the	DET
ftr-372	531	27	elimination	elimination	NOUN
ftr-372	531	28	of	of	ADP
ftr-372	531	29	any	any	DET
ftr-372	531	30	double	double	ADJ
ftr-372	531	31	-	-	PUNCT
ftr-372	531	32	counting	counting	NOUN
ftr-372	531	33	.	.	PUNCT
ftr-372	532	1	2	2	X
ftr-372	532	2	.	.	X
ftr-372	532	3	clausing	clause	VERB
ftr-372	532	4	(	(	PUNCT
ftr-372	532	5	2008	2008	NUM
ftr-372	532	6	)	)	PUNCT
ftr-372	532	7	undertakes	undertake	VERB
ftr-372	532	8	estimates	estimate	NOUN
ftr-372	532	9	of	of	ADP
ftr-372	532	10	the	the	DET
ftr-372	532	11	revenue	revenue	NOUN
ftr-372	532	12	lost	lose	VERB
ftr-372	532	13	to	to	ADP
ftr-372	532	14	the	the	DET
ftr-372	532	15	united	united	PROPN
ftr-372	532	16	states	states	PROPN
ftr-372	532	17	due	due	ADP
ftr-372	532	18	to	to	ADP
ftr-372	532	19	income	income	NOUN
ftr-372	532	20	shifting	shift	VERB
ftr-372	532	21	by	by	ADP
ftr-372	532	22	u.s	u.s	PROPN
ftr-372	532	23	.	.	PROPN
ftr-372	532	24	multinational	multinational	ADJ
ftr-372	532	25	firms	firm	NOUN
ftr-372	532	26	.	.	PUNCT
ftr-372	533	1	these	these	PRON
ftr-372	533	2	are	be	AUX
ftr-372	533	3	based	base	VERB
ftr-372	533	4	on	on	ADP
ftr-372	533	5	regressions	regression	NOUN
ftr-372	533	6	that	that	PRON
ftr-372	533	7	consider	consider	VERB
ftr-372	533	8	how	how	SCONJ
ftr-372	533	9	profit	profit	NOUN
ftr-372	533	10	rates	rate	NOUN
ftr-372	533	11	(	(	PUNCT
ftr-372	533	12	profit	profit	NOUN
ftr-372	533	13	to	to	ADP
ftr-372	533	14	sales	sale	NOUN
ftr-372	533	15	ratios	ratio	NOUN
ftr-372	533	16	)	)	PUNCT
ftr-372	533	17	depend	depend	VERB
ftr-372	533	18	on	on	ADP
ftr-372	533	19	affiliate	affiliate	NOUN
ftr-372	533	20	country	country	NOUN
ftr-372	533	21	tax	tax	NOUN
ftr-372	533	22	rates	rate	NOUN
ftr-372	533	23	.	.	PUNCT
ftr-372	534	1	for	for	ADP
ftr-372	534	2	the	the	DET
ftr-372	534	3	time	time	NOUN
ftr-372	534	4	42	42	NUM
ftr-372	534	5	.	.	PUNCT
ftr-372	535	1	using	use	VERB
ftr-372	535	2	german	german	ADJ
ftr-372	535	3	data	datum	NOUN
ftr-372	535	4	,	,	PUNCT
ftr-372	535	5	weichenrieder	weichenrieder	NOUN
ftr-372	535	6	(	(	PUNCT
ftr-372	535	7	2006	2006	NUM
ftr-372	535	8	)	)	PUNCT
ftr-372	535	9	finds	find	VERB
ftr-372	535	10	no	no	DET
ftr-372	535	11	relationship	relationship	NOUN
ftr-372	535	12	between	between	ADP
ftr-372	535	13	the	the	DET
ftr-372	535	14	tax	tax	NOUN
ftr-372	535	15	rates	rate	NOUN
ftr-372	535	16	of	of	ADP
ftr-372	535	17	host	host	NOUN
ftr-372	535	18	countries	country	NOUN
ftr-372	535	19	and	and	CCONJ
ftr-372	535	20	more	more	ADV
ftr-372	535	21	complicated	complicated	ADJ
ftr-372	535	22	ownership	ownership	NOUN
ftr-372	535	23	chains	chain	NOUN
ftr-372	535	24	.	.	PUNCT
ftr-372	536	1	however	however	ADV
ftr-372	536	2	,	,	PUNCT
ftr-372	536	3	other	other	ADJ
ftr-372	536	4	tax	tax	NOUN
ftr-372	536	5	factors	factor	NOUN
ftr-372	536	6	are	be	AUX
ftr-372	536	7	important	important	ADJ
ftr-372	536	8	,	,	PUNCT
ftr-372	536	9	including	include	VERB
ftr-372	536	10	whether	whether	SCONJ
ftr-372	536	11	the	the	DET
ftr-372	536	12	investing	investing	NOUN
ftr-372	536	13	country	country	NOUN
ftr-372	536	14	has	have	AUX
ftr-372	536	15	a	a	DET
ftr-372	536	16	credit	credit	NOUN
ftr-372	536	17	or	or	CCONJ
ftr-372	536	18	exemption	exemption	NOUN
ftr-372	536	19	tax	tax	NOUN
ftr-372	536	20	system	system	NOUN
ftr-372	536	21	.	.	PUNCT
ftr-372	537	1	536	536	NUM
ftr-372	537	2	florida	florida	PROPN
ftr-372	537	3	tax	tax	NOUN
ftr-372	537	4	review	review	NOUN
ftr-372	537	5	[	[	X
ftr-372	537	6	vol	vol	NOUN
ftr-372	537	7	.	.	NOUN
ftr-372	537	8	9:5	9:5	NUM
ftr-372	537	9	period	period	NOUN
ftr-372	537	10	1993	1993	NUM
ftr-372	537	11	to	to	ADP
ftr-372	537	12	2004	2004	NUM
ftr-372	537	13	,	,	PUNCT
ftr-372	537	14	the	the	DET
ftr-372	537	15	regression	regression	NOUN
ftr-372	537	16	results	result	NOUN
ftr-372	537	17	indicate	indicate	VERB
ftr-372	537	18	that	that	SCONJ
ftr-372	537	19	a	a	DET
ftr-372	537	20	tax	tax	NOUN
ftr-372	537	21	rate	rate	NOUN
ftr-372	537	22	one	one	NUM
ftr-372	537	23	percentage	percentage	NOUN
ftr-372	537	24	point	point	NOUN
ftr-372	537	25	higher	higher	ADV
ftr-372	537	26	(	(	PUNCT
ftr-372	537	27	relative	relative	ADJ
ftr-372	537	28	to	to	ADP
ftr-372	537	29	the	the	DET
ftr-372	537	30	united	united	PROPN
ftr-372	537	31	states	states	PROPN
ftr-372	537	32	)	)	PUNCT
ftr-372	537	33	is	be	AUX
ftr-372	537	34	associated	associate	VERB
ftr-372	537	35	with	with	ADP
ftr-372	537	36	an	an	DET
ftr-372	537	37	affiliate	affiliate	NOUN
ftr-372	537	38	profit	profit	NOUN
ftr-372	537	39	rate	rate	NOUN
ftr-372	537	40	about	about	ADP
ftr-372	537	41	.8	.8	PROPN
ftr-372	537	42	percentage	percentage	NOUN
ftr-372	537	43	points	point	NOUN
ftr-372	537	44	lower	lower	ADV
ftr-372	537	45	.	.	PUNCT
ftr-372	538	1	this	this	DET
ftr-372	538	2	result	result	NOUN
ftr-372	538	3	is	be	AUX
ftr-372	538	4	used	use	VERB
ftr-372	538	5	,	,	PUNCT
ftr-372	538	6	together	together	ADV
ftr-372	538	7	with	with	ADP
ftr-372	538	8	information	information	NOUN
ftr-372	538	9	regarding	regard	VERB
ftr-372	538	10	profits	profit	NOUN
ftr-372	538	11	and	and	CCONJ
ftr-372	538	12	sales	sale	NOUN
ftr-372	538	13	for	for	ADP
ftr-372	538	14	each	each	DET
ftr-372	538	15	country	country	NOUN
ftr-372	538	16	and	and	CCONJ
ftr-372	538	17	year	year	NOUN
ftr-372	538	18	,	,	PUNCT
ftr-372	538	19	to	to	PART
ftr-372	538	20	calculate	calculate	VERB
ftr-372	538	21	how	how	SCONJ
ftr-372	538	22	profits	profit	NOUN
ftr-372	538	23	would	would	AUX
ftr-372	538	24	be	be	AUX
ftr-372	538	25	different	different	ADJ
ftr-372	538	26	absent	absent	ADJ
ftr-372	538	27	tax	tax	NOUN
ftr-372	538	28	influences	influence	NOUN
ftr-372	538	29	,	,	PUNCT
ftr-372	538	30	and	and	CCONJ
ftr-372	538	31	thus	thus	ADV
ftr-372	538	32	how	how	SCONJ
ftr-372	538	33	revenue	revenue	NOUN
ftr-372	538	34	would	would	AUX
ftr-372	538	35	be	be	AUX
ftr-372	538	36	different	different	ADJ
ftr-372	538	37	in	in	ADP
ftr-372	538	38	the	the	DET
ftr-372	538	39	united	united	PROPN
ftr-372	538	40	states	states	PROPN
ftr-372	538	41	absent	absent	ADJ
ftr-372	538	42	income	income	NOUN
ftr-372	538	43	shifting	shifting	NOUN
ftr-372	538	44	.	.	PUNCT
ftr-372	539	1	by	by	ADP
ftr-372	539	2	2004	2004	NUM
ftr-372	539	3	,	,	PUNCT
ftr-372	539	4	it	it	PRON
ftr-372	539	5	is	be	AUX
ftr-372	539	6	estimated	estimate	VERB
ftr-372	539	7	that	that	SCONJ
ftr-372	539	8	tax	tax	NOUN
ftr-372	539	9	-	-	PUNCT
ftr-372	539	10	motivated	motivate	VERB
ftr-372	539	11	income	income	NOUN
ftr-372	539	12	shifting	shift	VERB
ftr-372	539	13	shifts	shift	NOUN
ftr-372	539	14	over	over	ADP
ftr-372	539	15	$	$	SYM
ftr-372	539	16	180	180	NUM
ftr-372	539	17	billion	billion	NUM
ftr-372	539	18	in	in	ADP
ftr-372	539	19	corporate	corporate	ADJ
ftr-372	539	20	income	income	NOUN
ftr-372	539	21	out	out	ADP
ftr-372	539	22	of	of	ADP
ftr-372	539	23	the	the	DET
ftr-372	539	24	united	united	PROPN
ftr-372	539	25	states	states	PROPN
ftr-372	539	26	,	,	PUNCT
ftr-372	539	27	resulting	result	VERB
ftr-372	539	28	in	in	ADP
ftr-372	539	29	35	35	NUM
ftr-372	539	30	%	%	NOUN
ftr-372	539	31	lower	low	ADJ
ftr-372	539	32	corporate	corporate	ADJ
ftr-372	539	33	tax	tax	NOUN
ftr-372	539	34	revenues	revenue	NOUN
ftr-372	539	35	;	;	PUNCT
ftr-372	539	36	for	for	ADP
ftr-372	539	37	the	the	DET
ftr-372	539	38	recent	recent	ADJ
ftr-372	539	39	period	period	NOUN
ftr-372	539	40	2001	2001	NUM
ftr-372	539	41	-	-	SYM
ftr-372	539	42	2004	2004	NUM
ftr-372	539	43	,	,	PUNCT
ftr-372	539	44	revenues	revenue	NOUN
ftr-372	539	45	are	be	AUX
ftr-372	539	46	estimated	estimate	VERB
ftr-372	539	47	to	to	PART
ftr-372	539	48	be	be	AUX
ftr-372	539	49	29	29	NUM
ftr-372	539	50	%	%	NOUN
ftr-372	539	51	lower	low	ADJ
ftr-372	539	52	due	due	ADJ
ftr-372	539	53	to	to	ADP
ftr-372	539	54	incomeshifting	incomeshifte	VERB
ftr-372	539	55	.	.	PUNCT
ftr-372	540	1	some	some	DET
ftr-372	540	2	estimates	estimate	NOUN
ftr-372	540	3	are	be	AUX
ftr-372	540	4	lower	low	ADJ
ftr-372	540	5	or	or	CCONJ
ftr-372	540	6	higher	high	ADJ
ftr-372	540	7	;	;	PUNCT
ftr-372	540	8	there	there	PRON
ftr-372	540	9	are	be	VERB
ftr-372	540	10	multiple	multiple	ADJ
ftr-372	540	11	assumptions	assumption	NOUN
ftr-372	540	12	that	that	PRON
ftr-372	540	13	are	be	AUX
ftr-372	540	14	embedded	embed	VERB
ftr-372	540	15	in	in	ADP
ftr-372	540	16	the	the	DET
ftr-372	540	17	analysis	analysis	NOUN
ftr-372	540	18	that	that	PRON
ftr-372	540	19	could	could	AUX
ftr-372	540	20	cause	cause	VERB
ftr-372	540	21	the	the	DET
ftr-372	540	22	results	result	NOUN
ftr-372	540	23	to	to	PART
ftr-372	540	24	be	be	AUX
ftr-372	540	25	underestimates	underestimate	NOUN
ftr-372	540	26	or	or	CCONJ
ftr-372	540	27	overestimates	overestimate	VERB
ftr-372	540	28	.	.	PUNCT
ftr-372	541	1	for	for	ADP
ftr-372	541	2	example	example	NOUN
ftr-372	541	3	,	,	PUNCT
ftr-372	541	4	results	result	NOUN
ftr-372	541	5	depend	depend	VERB
ftr-372	541	6	on	on	ADP
ftr-372	541	7	the	the	DET
ftr-372	541	8	specification	specification	NOUN
ftr-372	541	9	of	of	ADP
ftr-372	541	10	the	the	DET
ftr-372	541	11	tax	tax	NOUN
ftr-372	541	12	parameter	parameter	NOUN
ftr-372	541	13	,	,	PUNCT
ftr-372	541	14	the	the	DET
ftr-372	541	15	econometric	econometric	ADJ
ftr-372	541	16	specification	specification	NOUN
ftr-372	541	17	employed	employ	VERB
ftr-372	541	18	,	,	PUNCT
ftr-372	541	19	assumptions	assumption	NOUN
ftr-372	541	20	regarding	regard	VERB
ftr-372	541	21	the	the	DET
ftr-372	541	22	residual	residual	ADJ
ftr-372	541	23	u.s	u.s	PROPN
ftr-372	541	24	.	.	PROPN
ftr-372	541	25	taxation	taxation	NOUN
ftr-372	541	26	of	of	ADP
ftr-372	541	27	foreign	foreign	ADJ
ftr-372	541	28	income	income	NOUN
ftr-372	541	29	,	,	PUNCT
ftr-372	541	30	the	the	DET
ftr-372	541	31	nature	nature	NOUN
ftr-372	541	32	of	of	ADP
ftr-372	541	33	foreign	foreign	ADJ
ftr-372	541	34	multinational	multinational	ADJ
ftr-372	541	35	firm	firm	ADJ
ftr-372	541	36	behavior	behavior	NOUN
ftr-372	541	37	,	,	PUNCT
ftr-372	541	38	and	and	CCONJ
ftr-372	541	39	assumptions	assumption	NOUN
ftr-372	541	40	regarding	regard	VERB
ftr-372	541	41	the	the	DET
ftr-372	541	42	share	share	NOUN
ftr-372	541	43	of	of	ADP
ftr-372	541	44	excess	excess	ADJ
ftr-372	541	45	foreign	foreign	ADJ
ftr-372	541	46	income	income	NOUN
ftr-372	541	47	earned	earn	VERB
ftr-372	541	48	in	in	ADP
ftr-372	541	49	low	low	ADJ
ftr-372	541	50	-	-	PUNCT
ftr-372	541	51	tax	tax	NOUN
ftr-372	541	52	countries	country	NOUN
ftr-372	541	53	that	that	PRON
ftr-372	541	54	should	should	AUX
ftr-372	541	55	be	be	AUX
ftr-372	541	56	attributable	attributable	ADJ
ftr-372	541	57	to	to	ADP
ftr-372	541	58	the	the	DET
ftr-372	541	59	united	united	PROPN
ftr-372	541	60	states	states	PROPN
ftr-372	541	61	.	.	PUNCT
ftr-372	542	1	thus	thus	ADV
ftr-372	542	2	,	,	PUNCT
ftr-372	542	3	the	the	DET
ftr-372	542	4	precise	precise	ADJ
ftr-372	542	5	estimate	estimate	NOUN
ftr-372	542	6	should	should	AUX
ftr-372	542	7	be	be	AUX
ftr-372	542	8	viewed	view	VERB
ftr-372	542	9	with	with	ADP
ftr-372	542	10	caution	caution	NOUN
ftr-372	542	11	.	.	PUNCT
ftr-372	543	1	still	still	ADV
ftr-372	543	2	,	,	PUNCT
ftr-372	543	3	the	the	DET
ftr-372	543	4	nature	nature	NOUN
ftr-372	543	5	of	of	ADP
ftr-372	543	6	the	the	DET
ftr-372	543	7	main	main	ADJ
ftr-372	543	8	findings	finding	NOUN
ftr-372	543	9	is	be	AUX
ftr-372	543	10	robust	robust	ADJ
ftr-372	543	11	:	:	PUNCT
ftr-372	543	12	the	the	DET
ftr-372	543	13	sign	sign	NOUN
ftr-372	543	14	and	and	CCONJ
ftr-372	543	15	statistical	statistical	ADJ
ftr-372	543	16	significance	significance	NOUN
ftr-372	543	17	of	of	ADP
ftr-372	543	18	the	the	DET
ftr-372	543	19	tax	tax	NOUN
ftr-372	543	20	coefficients	coefficient	NOUN
ftr-372	543	21	are	be	AUX
ftr-372	543	22	always	always	ADV
ftr-372	543	23	as	as	SCONJ
ftr-372	543	24	expected	expect	VERB
ftr-372	543	25	,	,	PUNCT
ftr-372	543	26	and	and	CCONJ
ftr-372	543	27	the	the	DET
ftr-372	543	28	consequences	consequence	NOUN
ftr-372	543	29	of	of	ADP
ftr-372	543	30	tax	tax	NOUN
ftr-372	543	31	avoidance	avoidance	NOUN
ftr-372	543	32	grow	grow	VERB
ftr-372	543	33	dramatically	dramatically	ADV
ftr-372	543	34	over	over	ADP
ftr-372	543	35	the	the	DET
ftr-372	543	36	previous	previous	ADJ
ftr-372	543	37	decade	decade	NOUN
ftr-372	543	38	.	.	PUNCT
ftr-372	544	1	3	3	X
ftr-372	544	2	.	.	X
ftr-372	544	3	other	other	ADJ
ftr-372	544	4	studies	study	NOUN
ftr-372	544	5	have	have	AUX
ftr-372	544	6	generated	generate	VERB
ftr-372	544	7	estimates	estimate	NOUN
ftr-372	544	8	of	of	ADP
ftr-372	544	9	a	a	DET
ftr-372	544	10	similar	similar	ADJ
ftr-372	544	11	magnitude	magnitude	NOUN
ftr-372	544	12	.	.	PUNCT
ftr-372	545	1	the	the	DET
ftr-372	545	2	most	most	ADV
ftr-372	545	3	thorough	thorough	ADJ
ftr-372	545	4	estimate	estimate	NOUN
ftr-372	545	5	is	be	AUX
ftr-372	545	6	shackleford	shackleford	PROPN
ftr-372	545	7	and	and	CCONJ
ftr-372	545	8	slemrod	slemrod	PROPN
ftr-372	545	9	(	(	PUNCT
ftr-372	545	10	1998	1998	NUM
ftr-372	545	11	)	)	PUNCT
ftr-372	545	12	;	;	PUNCT
ftr-372	545	13	they	they	PRON
ftr-372	545	14	use	use	VERB
ftr-372	545	15	accounting	accounting	NOUN
ftr-372	545	16	data	datum	NOUN
ftr-372	545	17	in	in	ADP
ftr-372	545	18	financial	financial	ADJ
ftr-372	545	19	reports	report	NOUN
ftr-372	545	20	for	for	ADP
ftr-372	545	21	46	46	NUM
ftr-372	545	22	large	large	ADJ
ftr-372	545	23	u.s	u.s	PROPN
ftr-372	545	24	.	.	PROPN
ftr-372	545	25	based	base	VERB
ftr-372	545	26	multinational	multinational	ADJ
ftr-372	545	27	corporations	corporation	NOUN
ftr-372	545	28	over	over	ADP
ftr-372	545	29	the	the	DET
ftr-372	545	30	period	period	NOUN
ftr-372	545	31	1989	1989	NUM
ftr-372	545	32	to	to	ADP
ftr-372	545	33	1993	1993	NUM
ftr-372	545	34	to	to	PART
ftr-372	545	35	estimate	estimate	VERB
ftr-372	545	36	changes	change	NOUN
ftr-372	545	37	in	in	ADP
ftr-372	545	38	revenue	revenue	NOUN
ftr-372	545	39	under	under	ADP
ftr-372	545	40	a	a	DET
ftr-372	545	41	fa	fa	NOUN
ftr-372	545	42	system	system	NOUN
ftr-372	545	43	.	.	PUNCT
ftr-372	546	1	their	their	PRON
ftr-372	546	2	estimates	estimate	NOUN
ftr-372	546	3	are	be	AUX
ftr-372	546	4	based	base	VERB
ftr-372	546	5	on	on	ADP
ftr-372	546	6	firm	firm	ADJ
ftr-372	546	7	financial	financial	ADJ
ftr-372	546	8	statements	statement	NOUN
ftr-372	546	9	and	and	CCONJ
ftr-372	546	10	the	the	DET
ftr-372	546	11	related	related	ADJ
ftr-372	546	12	income	income	NOUN
ftr-372	546	13	tax	tax	NOUN
ftr-372	546	14	footnotes	footnote	NOUN
ftr-372	546	15	.	.	PUNCT
ftr-372	547	1	three	three	NUM
ftr-372	547	2	certified	certify	VERB
ftr-372	547	3	public	public	ADJ
ftr-372	547	4	accountants	accountant	NOUN
ftr-372	547	5	interpreted	interpret	VERB
ftr-372	547	6	each	each	DET
ftr-372	547	7	detailed	detailed	ADJ
ftr-372	547	8	disclosure	disclosure	NOUN
ftr-372	547	9	.	.	PUNCT
ftr-372	548	1	both	both	DET
ftr-372	548	2	domestic	domestic	ADJ
ftr-372	548	3	and	and	CCONJ
ftr-372	548	4	foreign	foreign	ADJ
ftr-372	548	5	taxable	taxable	ADJ
ftr-372	548	6	income	income	NOUN
ftr-372	548	7	were	be	AUX
ftr-372	548	8	estimated	estimate	VERB
ftr-372	548	9	as	as	ADP
ftr-372	548	10	the	the	DET
ftr-372	548	11	sum	sum	NOUN
ftr-372	548	12	of	of	ADP
ftr-372	548	13	the	the	DET
ftr-372	548	14	current	current	ADJ
ftr-372	548	15	relevant	relevant	ADJ
ftr-372	548	16	tax	tax	NOUN
ftr-372	548	17	provisions	provision	NOUN
ftr-372	548	18	and	and	CCONJ
ftr-372	548	19	credits	credit	NOUN
ftr-372	548	20	divided	divide	VERB
ftr-372	548	21	by	by	ADP
ftr-372	548	22	the	the	DET
ftr-372	548	23	relevant	relevant	ADJ
ftr-372	548	24	statutory	statutory	ADJ
ftr-372	548	25	tax	tax	NOUN
ftr-372	548	26	rate	rate	NOUN
ftr-372	548	27	;	;	PUNCT
ftr-372	548	28	worldwide	worldwide	ADJ
ftr-372	548	29	income	income	NOUN
ftr-372	548	30	is	be	AUX
ftr-372	548	31	then	then	ADV
ftr-372	548	32	the	the	DET
ftr-372	548	33	sum	sum	NOUN
ftr-372	548	34	of	of	ADP
ftr-372	548	35	domestic	domestic	ADJ
ftr-372	548	36	and	and	CCONJ
ftr-372	548	37	foreign	foreign	ADJ
ftr-372	548	38	income	income	NOUN
ftr-372	548	39	.	.	PUNCT
ftr-372	549	1	the	the	DET
ftr-372	549	2	u.s	u.s	PROPN
ftr-372	549	3	.	.	PROPN
ftr-372	549	4	tax	tax	NOUN
ftr-372	549	5	liability	liability	NOUN
ftr-372	549	6	under	under	ADP
ftr-372	549	7	formula	formula	NOUN
ftr-372	549	8	apportionment	apportionment	NOUN
ftr-372	549	9	is	be	AUX
ftr-372	549	10	then	then	ADV
ftr-372	549	11	calculated	calculate	VERB
ftr-372	549	12	as	as	ADP
ftr-372	549	13	the	the	DET
ftr-372	549	14	product	product	NOUN
ftr-372	549	15	of	of	ADP
ftr-372	549	16	worldwide	worldwide	ADJ
ftr-372	549	17	taxable	taxable	ADJ
ftr-372	549	18	income	income	NOUN
ftr-372	549	19	,	,	PUNCT
ftr-372	549	20	the	the	DET
ftr-372	549	21	formula	formula	NOUN
ftr-372	549	22	for	for	ADP
ftr-372	549	23	the	the	DET
ftr-372	549	24	fraction	fraction	NOUN
ftr-372	549	25	of	of	ADP
ftr-372	549	26	income	income	NOUN
ftr-372	549	27	allocated	allocate	VERB
ftr-372	549	28	to	to	ADP
ftr-372	549	29	the	the	DET
ftr-372	549	30	united	united	PROPN
ftr-372	549	31	states	states	PROPN
ftr-372	549	32	,	,	PUNCT
ftr-372	549	33	and	and	CCONJ
ftr-372	549	34	the	the	DET
ftr-372	549	35	u.s	u.s	PROPN
ftr-372	549	36	.	.	PROPN
ftr-372	549	37	tax	tax	NOUN
ftr-372	549	38	rate	rate	NOUN
ftr-372	549	39	.	.	PUNCT
ftr-372	550	1	the	the	DET
ftr-372	550	2	authors	author	NOUN
ftr-372	550	3	find	find	VERB
ftr-372	550	4	that	that	SCONJ
ftr-372	550	5	fa	fa	PROPN
ftr-372	550	6	raises	raise	VERB
ftr-372	550	7	tax	tax	NOUN
ftr-372	550	8	liabilities	liability	NOUN
ftr-372	550	9	for	for	ADP
ftr-372	550	10	some	some	DET
ftr-372	550	11	industries	industry	NOUN
ftr-372	550	12	and	and	CCONJ
ftr-372	550	13	firms	firm	NOUN
ftr-372	550	14	,	,	PUNCT
ftr-372	550	15	lowering	lower	VERB
ftr-372	550	16	burdens	burden	NOUN
ftr-372	550	17	for	for	ADP
ftr-372	550	18	others	other	NOUN
ftr-372	550	19	.	.	PUNCT
ftr-372	551	1	they	they	PRON
ftr-372	551	2	estimate	estimate	VERB
ftr-372	551	3	that	that	SCONJ
ftr-372	551	4	the	the	DET
ftr-372	551	5	oil	oil	NOUN
ftr-372	551	6	and	and	CCONJ
ftr-372	551	7	gas	gas	NOUN
ftr-372	551	8	industry	industry	NOUN
ftr-372	551	9	would	would	AUX
ftr-372	551	10	see	see	VERB
ftr-372	551	11	an	an	DET
ftr-372	551	12	increase	increase	NOUN
ftr-372	551	13	in	in	ADP
ftr-372	551	14	tax	tax	NOUN
ftr-372	551	15	liabilities	liability	NOUN
ftr-372	551	16	of	of	ADP
ftr-372	551	17	81	81	NUM
ftr-372	551	18	%	%	NOUN
ftr-372	551	19	under	under	ADP
ftr-372	551	20	fa	fa	PROPN
ftr-372	551	21	,	,	PUNCT
ftr-372	551	22	compared	compare	VERB
ftr-372	551	23	with	with	ADP
ftr-372	551	24	29	29	NUM
ftr-372	551	25	%	%	NOUN
ftr-372	551	26	for	for	ADP
ftr-372	551	27	all	all	DET
ftr-372	551	28	other	other	ADJ
ftr-372	551	29	firms	firm	NOUN
ftr-372	551	30	in	in	ADP
ftr-372	551	31	their	their	PRON
ftr-372	551	32	study	study	NOUN
ftr-372	551	33	.	.	PUNCT
ftr-372	552	1	2009	2009	NUM
ftr-372	552	2	]	]	PUNCT
ftr-372	552	3	allocating	allocate	VERB
ftr-372	552	4	business	business	NOUN
ftr-372	552	5	profits	profit	NOUN
ftr-372	552	6	for	for	ADP
ftr-372	552	7	tax	tax	NOUN
ftr-372	552	8	purposes	purpose	NOUN
ftr-372	552	9	537	537	NUM
ftr-372	552	10	they	they	PRON
ftr-372	552	11	also	also	ADV
ftr-372	552	12	estimate	estimate	VERB
ftr-372	552	13	that	that	SCONJ
ftr-372	552	14	some	some	DET
ftr-372	552	15	firms	firm	NOUN
ftr-372	552	16	will	will	AUX
ftr-372	552	17	experience	experience	VERB
ftr-372	552	18	a	a	DET
ftr-372	552	19	tax	tax	NOUN
ftr-372	552	20	decrease	decrease	NOUN
ftr-372	552	21	,	,	PUNCT
ftr-372	552	22	including	include	VERB
ftr-372	552	23	boeing	boeing	PROPN
ftr-372	552	24	,	,	PUNCT
ftr-372	552	25	procter	procter	NOUN
ftr-372	552	26	and	and	CCONJ
ftr-372	552	27	gamble	gamble	NOUN
ftr-372	552	28	,	,	PUNCT
ftr-372	552	29	and	and	CCONJ
ftr-372	552	30	dow	dow	PROPN
ftr-372	552	31	chemical	chemical	PROPN
ftr-372	552	32	.	.	PUNCT
ftr-372	553	1	overall	overall	ADV
ftr-372	553	2	,	,	PUNCT
ftr-372	553	3	shackleford	shackleford	PROPN
ftr-372	553	4	and	and	CCONJ
ftr-372	553	5	slemrod	slemrod	PROPN
ftr-372	553	6	(	(	PUNCT
ftr-372	553	7	1998	1998	NUM
ftr-372	553	8	)	)	PUNCT
ftr-372	553	9	find	find	VERB
ftr-372	553	10	that	that	SCONJ
ftr-372	553	11	revenues	revenue	NOUN
ftr-372	553	12	would	would	AUX
ftr-372	553	13	increase	increase	VERB
ftr-372	553	14	by	by	ADP
ftr-372	553	15	38	38	NUM
ftr-372	553	16	%	%	NOUN
ftr-372	553	17	under	under	ADP
ftr-372	553	18	a	a	DET
ftr-372	553	19	three	three	NUM
ftr-372	553	20	-	-	PUNCT
ftr-372	553	21	factor	factor	NOUN
ftr-372	553	22	fa	fa	NOUN
ftr-372	553	23	system	system	NOUN
ftr-372	553	24	.	.	PUNCT
ftr-372	554	1	this	this	DET
ftr-372	554	2	increase	increase	NOUN
ftr-372	554	3	is	be	AUX
ftr-372	554	4	not	not	PART
ftr-372	554	5	dependent	dependent	ADJ
ftr-372	554	6	on	on	ADP
ftr-372	554	7	any	any	DET
ftr-372	554	8	particular	particular	ADJ
ftr-372	554	9	factor	factor	NOUN
ftr-372	554	10	,	,	PUNCT
ftr-372	554	11	and	and	CCONJ
ftr-372	554	12	they	they	PRON
ftr-372	554	13	calculate	calculate	VERB
ftr-372	554	14	that	that	SCONJ
ftr-372	554	15	a	a	DET
ftr-372	554	16	single	single	ADJ
ftr-372	554	17	factor	factor	NOUN
ftr-372	554	18	sales	sale	NOUN
ftr-372	554	19	formula	formula	NOUN
ftr-372	554	20	would	would	AUX
ftr-372	554	21	increase	increase	VERB
ftr-372	554	22	revenues	revenue	NOUN
ftr-372	554	23	by	by	ADP
ftr-372	554	24	26	26	NUM
ftr-372	554	25	%	%	NOUN
ftr-372	554	26	.	.	PUNCT
ftr-372	555	1	given	give	VERB
ftr-372	555	2	the	the	DET
ftr-372	555	3	changes	change	NOUN
ftr-372	555	4	in	in	ADP
ftr-372	555	5	the	the	DET
ftr-372	555	6	international	international	ADJ
ftr-372	555	7	tax	tax	NOUN
ftr-372	555	8	environment	environment	NOUN
ftr-372	555	9	since	since	SCONJ
ftr-372	555	10	the	the	DET
ftr-372	555	11	time	time	NOUN
ftr-372	555	12	period	period	NOUN
ftr-372	555	13	of	of	ADP
ftr-372	555	14	their	their	PRON
ftr-372	555	15	data	datum	NOUN
ftr-372	555	16	,	,	PUNCT
ftr-372	555	17	and	and	CCONJ
ftr-372	555	18	in	in	ADP
ftr-372	555	19	particular	particular	ADJ
ftr-372	555	20	the	the	DET
ftr-372	555	21	increasing	increase	VERB
ftr-372	555	22	discrepancy	discrepancy	NOUN
ftr-372	555	23	between	between	ADP
ftr-372	555	24	u.s	u.s	PROPN
ftr-372	555	25	.	.	PROPN
ftr-372	555	26	corporate	corporate	ADJ
ftr-372	555	27	tax	tax	NOUN
ftr-372	555	28	rates	rate	NOUN
ftr-372	555	29	and	and	CCONJ
ftr-372	555	30	those	those	PRON
ftr-372	555	31	of	of	ADP
ftr-372	555	32	other	other	ADJ
ftr-372	555	33	major	major	ADJ
ftr-372	555	34	countries	country	NOUN
ftr-372	555	35	,	,	PUNCT
ftr-372	555	36	these	these	DET
ftr-372	555	37	estimates	estimate	NOUN
ftr-372	555	38	likely	likely	ADV
ftr-372	555	39	understate	understate	VERB
ftr-372	555	40	the	the	DET
ftr-372	555	41	current	current	ADJ
ftr-372	555	42	u.s	u.s	PROPN
ftr-372	555	43	.	.	PROPN
ftr-372	555	44	revenue	revenue	NOUN
ftr-372	555	45	gain	gain	NOUN
ftr-372	555	46	with	with	ADP
ftr-372	555	47	fa	fa	NOUN
ftr-372	555	48	adoption	adoption	NOUN
ftr-372	555	49	.	.	PUNCT
ftr-372	556	1	still	still	ADV
ftr-372	556	2	,	,	PUNCT
ftr-372	556	3	clausing	clause	VERB
ftr-372	556	4	and	and	CCONJ
ftr-372	556	5	lahav	lahav	NOUN
ftr-372	556	6	(	(	PUNCT
ftr-372	556	7	2008	2008	NUM
ftr-372	556	8	)	)	PUNCT
ftr-372	556	9	have	have	VERB
ftr-372	556	10	work	work	NOUN
ftr-372	556	11	in	in	ADP
ftr-372	556	12	progress	progress	NOUN
ftr-372	556	13	that	that	SCONJ
ftr-372	556	14	attempts	attempt	VERB
ftr-372	556	15	to	to	PART
ftr-372	556	16	replicate	replicate	VERB
ftr-372	556	17	the	the	DET
ftr-372	556	18	study	study	NOUN
ftr-372	556	19	of	of	ADP
ftr-372	556	20	shackelford	shackelford	PROPN
ftr-372	556	21	and	and	CCONJ
ftr-372	556	22	slemrod	slemrod	NOUN
ftr-372	556	23	,	,	PUNCT
ftr-372	556	24	using	use	VERB
ftr-372	556	25	nearly	nearly	ADV
ftr-372	556	26	identical	identical	ADJ
ftr-372	556	27	methods	method	NOUN
ftr-372	556	28	and	and	CCONJ
ftr-372	556	29	data	datum	NOUN
ftr-372	556	30	from	from	ADP
ftr-372	556	31	the	the	DET
ftr-372	556	32	period	period	NOUN
ftr-372	556	33	2005	2005	NUM
ftr-372	556	34	-	-	SYM
ftr-372	556	35	2007	2007	NUM
ftr-372	556	36	.	.	PUNCT
ftr-372	557	1	the	the	DET
ftr-372	557	2	sample	sample	NOUN
ftr-372	557	3	is	be	AUX
ftr-372	557	4	the	the	DET
ftr-372	557	5	fifty	fifty	NUM
ftr-372	557	6	largest	large	ADJ
ftr-372	557	7	u.s	u.s	PROPN
ftr-372	557	8	.	.	PROPN
ftr-372	557	9	based	base	VERB
ftr-372	557	10	multinational	multinational	ADJ
ftr-372	557	11	firms	firm	NOUN
ftr-372	557	12	that	that	PRON
ftr-372	557	13	have	have	VERB
ftr-372	557	14	adequate	adequate	ADJ
ftr-372	557	15	reporting	reporting	NOUN
ftr-372	557	16	data	datum	NOUN
ftr-372	557	17	.	.	PUNCT
ftr-372	558	1	they	they	PRON
ftr-372	558	2	find	find	VERB
ftr-372	558	3	a	a	DET
ftr-372	558	4	smaller	small	ADJ
ftr-372	558	5	increase	increase	NOUN
ftr-372	558	6	in	in	ADP
ftr-372	558	7	revenue	revenue	NOUN
ftr-372	558	8	,	,	PUNCT
ftr-372	558	9	of	of	ADP
ftr-372	558	10	22	22	NUM
ftr-372	558	11	%	%	NOUN
ftr-372	558	12	in	in	ADP
ftr-372	558	13	2007	2007	NUM
ftr-372	558	14	and	and	CCONJ
ftr-372	558	15	13	13	NUM
ftr-372	558	16	%	%	NOUN
ftr-372	558	17	for	for	ADP
ftr-372	558	18	the	the	DET
ftr-372	558	19	three	three	NUM
ftr-372	558	20	year	year	NOUN
ftr-372	558	21	period	period	NOUN
ftr-372	558	22	.	.	PUNCT
ftr-372	559	1	given	give	VERB
ftr-372	559	2	the	the	DET
ftr-372	559	3	change	change	NOUN
ftr-372	559	4	in	in	ADP
ftr-372	559	5	the	the	DET
ftr-372	559	6	tax	tax	NOUN
ftr-372	559	7	environment	environment	NOUN
ftr-372	559	8	since	since	SCONJ
ftr-372	559	9	1989	1989	NUM
ftr-372	559	10	-	-	SYM
ftr-372	559	11	1993	1993	NUM
ftr-372	559	12	,	,	PUNCT
ftr-372	559	13	this	this	PRON
ftr-372	559	14	is	be	AUX
ftr-372	559	15	a	a	DET
ftr-372	559	16	surprising	surprising	ADJ
ftr-372	559	17	finding	finding	NOUN
ftr-372	559	18	.	.	PUNCT
ftr-372	560	1	while	while	SCONJ
ftr-372	560	2	more	more	ADJ
ftr-372	560	3	work	work	NOUN
ftr-372	560	4	is	be	AUX
ftr-372	560	5	needed	need	VERB
ftr-372	560	6	to	to	PART
ftr-372	560	7	clarify	clarify	VERB
ftr-372	560	8	this	this	DET
ftr-372	560	9	result	result	NOUN
ftr-372	560	10	,	,	PUNCT
ftr-372	560	11	it	it	PRON
ftr-372	560	12	may	may	AUX
ftr-372	560	13	stem	stem	VERB
ftr-372	560	14	from	from	ADP
ftr-372	560	15	the	the	DET
ftr-372	560	16	use	use	NOUN
ftr-372	560	17	of	of	ADP
ftr-372	560	18	financial	financial	ADJ
ftr-372	560	19	reports	report	NOUN
ftr-372	560	20	,	,	PUNCT
ftr-372	560	21	rather	rather	ADV
ftr-372	560	22	than	than	ADP
ftr-372	560	23	tax	tax	NOUN
ftr-372	560	24	data	datum	NOUN
ftr-372	560	25	.	.	PUNCT
ftr-372	561	1	while	while	SCONJ
ftr-372	561	2	shackelford	shackelford	PROPN
ftr-372	561	3	and	and	CCONJ
ftr-372	561	4	slemrod	slemrod	NOUN
ftr-372	561	5	also	also	ADV
ftr-372	561	6	use	use	VERB
ftr-372	561	7	financial	financial	ADJ
ftr-372	561	8	reporting	reporting	NOUN
ftr-372	561	9	data	datum	NOUN
ftr-372	561	10	,	,	PUNCT
ftr-372	561	11	desai	desai	PROPN
ftr-372	561	12	(	(	PUNCT
ftr-372	561	13	2003	2003	NUM
ftr-372	561	14	,	,	PUNCT
ftr-372	561	15	2005	2005	NUM
ftr-372	561	16	)	)	PUNCT
ftr-372	561	17	and	and	CCONJ
ftr-372	561	18	others	other	NOUN
ftr-372	561	19	have	have	AUX
ftr-372	561	20	noted	note	VERB
ftr-372	561	21	increased	increase	VERB
ftr-372	561	22	discrepancies	discrepancy	NOUN
ftr-372	561	23	between	between	ADP
ftr-372	561	24	book	book	NOUN
ftr-372	561	25	and	and	CCONJ
ftr-372	561	26	tax	tax	NOUN
ftr-372	561	27	income	income	NOUN
ftr-372	561	28	over	over	ADP
ftr-372	561	29	this	this	DET
ftr-372	561	30	time	time	NOUN
ftr-372	561	31	period	period	NOUN
ftr-372	561	32	.	.	PUNCT
ftr-372	562	1	any	any	PRON
ftr-372	562	2	of	of	ADP
ftr-372	562	3	these	these	DET
ftr-372	562	4	estimates	estimate	NOUN
ftr-372	562	5	can	can	AUX
ftr-372	562	6	be	be	AUX
ftr-372	562	7	used	use	VERB
ftr-372	562	8	to	to	PART
ftr-372	562	9	generate	generate	VERB
ftr-372	562	10	an	an	DET
ftr-372	562	11	estimate	estimate	NOUN
ftr-372	562	12	of	of	ADP
ftr-372	562	13	what	what	PRON
ftr-372	562	14	corporate	corporate	ADJ
ftr-372	562	15	tax	tax	NOUN
ftr-372	562	16	rate	rate	NOUN
ftr-372	562	17	would	would	AUX
ftr-372	562	18	be	be	AUX
ftr-372	562	19	associated	associate	VERB
ftr-372	562	20	with	with	ADP
ftr-372	562	21	a	a	DET
ftr-372	562	22	revenue	revenue	NOUN
ftr-372	562	23	neutral	neutral	ADJ
ftr-372	562	24	implementation	implementation	NOUN
ftr-372	562	25	of	of	ADP
ftr-372	562	26	formula	formula	NOUN
ftr-372	562	27	apportionment	apportionment	NOUN
ftr-372	562	28	.	.	PUNCT
ftr-372	563	1	taking	take	VERB
ftr-372	563	2	as	as	ADP
ftr-372	563	3	one	one	NUM
ftr-372	563	4	baseline	baseline	NOUN
ftr-372	563	5	that	that	PRON
ftr-372	563	6	tax	tax	NOUN
ftr-372	563	7	revenues	revenue	NOUN
ftr-372	563	8	would	would	AUX
ftr-372	563	9	increase	increase	VERB
ftr-372	563	10	by	by	ADP
ftr-372	563	11	35	35	NUM
ftr-372	563	12	%	%	NOUN
ftr-372	563	13	with	with	ADP
ftr-372	563	14	formula	formula	NOUN
ftr-372	563	15	apportionment	apportionment	NOUN
ftr-372	563	16	,	,	PUNCT
ftr-372	563	17	this	this	PRON
ftr-372	563	18	implies	imply	VERB
ftr-372	563	19	that	that	SCONJ
ftr-372	563	20	the	the	DET
ftr-372	563	21	corporate	corporate	ADJ
ftr-372	563	22	tax	tax	NOUN
ftr-372	563	23	rate	rate	NOUN
ftr-372	563	24	could	could	AUX
ftr-372	563	25	be	be	AUX
ftr-372	563	26	lowered	lower	VERB
ftr-372	563	27	by	by	ADP
ftr-372	563	28	9	9	NUM
ftr-372	563	29	percentage	percentage	NOUN
ftr-372	563	30	points	point	NOUN
ftr-372	563	31	,	,	PUNCT
ftr-372	563	32	to	to	ADP
ftr-372	563	33	26	26	NUM
ftr-372	563	34	%	%	NOUN
ftr-372	563	35	.	.	PUNCT
ftr-372	564	1	of	of	ADP
ftr-372	564	2	course	course	NOUN
ftr-372	564	3	,	,	PUNCT
ftr-372	564	4	one	one	PRON
ftr-372	564	5	could	could	AUX
ftr-372	564	6	also	also	ADV
ftr-372	564	7	pursue	pursue	VERB
ftr-372	564	8	an	an	DET
ftr-372	564	9	intermediate	intermediate	ADJ
ftr-372	564	10	policy	policy	NOUN
ftr-372	564	11	that	that	PRON
ftr-372	564	12	lowered	lower	VERB
ftr-372	564	13	the	the	DET
ftr-372	564	14	corporate	corporate	ADJ
ftr-372	564	15	tax	tax	NOUN
ftr-372	564	16	rate	rate	NOUN
ftr-372	564	17	less	less	ADJ
ftr-372	564	18	but	but	CCONJ
ftr-372	564	19	that	that	PRON
ftr-372	564	20	also	also	ADV
ftr-372	564	21	modestly	modestly	ADV
ftr-372	564	22	increased	increase	VERB
ftr-372	564	23	tax	tax	NOUN
ftr-372	564	24	revenue	revenue	NOUN
ftr-372	564	25	.	.	PUNCT
ftr-372	565	1	note	note	VERB
ftr-372	565	2	that	that	SCONJ
ftr-372	565	3	all	all	PRON
ftr-372	565	4	of	of	ADP
ftr-372	565	5	the	the	DET
ftr-372	565	6	estimates	estimate	NOUN
ftr-372	565	7	discussed	discuss	VERB
ftr-372	565	8	above	above	ADV
ftr-372	565	9	are	be	AUX
ftr-372	565	10	based	base	VERB
ftr-372	565	11	on	on	ADP
ftr-372	565	12	book	book	NOUN
ftr-372	565	13	income	income	NOUN
ftr-372	565	14	figures	figure	NOUN
ftr-372	565	15	,	,	PUNCT
ftr-372	565	16	not	not	PART
ftr-372	565	17	tax	tax	NOUN
ftr-372	565	18	income	income	NOUN
ftr-372	565	19	.	.	PUNCT
ftr-372	566	1	numbers	number	NOUN
ftr-372	566	2	(	(	PUNCT
ftr-372	566	3	1	1	NUM
ftr-372	566	4	)	)	PUNCT
ftr-372	566	5	and	and	CCONJ
ftr-372	566	6	(	(	PUNCT
ftr-372	566	7	2	2	X
ftr-372	566	8	)	)	PUNCT
ftr-372	566	9	utilize	utilize	VERB
ftr-372	566	10	data	datum	NOUN
ftr-372	566	11	from	from	ADP
ftr-372	566	12	the	the	DET
ftr-372	566	13	bea	bea	PROPN
ftr-372	566	14	surveys	survey	NOUN
ftr-372	566	15	on	on	ADP
ftr-372	566	16	multinational	multinational	ADJ
ftr-372	566	17	firms	firm	NOUN
ftr-372	566	18	;	;	PUNCT
ftr-372	566	19	number	number	NOUN
ftr-372	566	20	(	(	PUNCT
ftr-372	566	21	3	3	NUM
ftr-372	566	22	)	)	PUNCT
ftr-372	566	23	uses	use	VERB
ftr-372	566	24	data	datum	NOUN
ftr-372	566	25	from	from	ADP
ftr-372	566	26	firm	firm	ADJ
ftr-372	566	27	financial	financial	ADJ
ftr-372	566	28	statements	statement	NOUN
ftr-372	566	29	.	.	PUNCT
ftr-372	567	1	it	it	PRON
ftr-372	567	2	would	would	AUX
ftr-372	567	3	be	be	AUX
ftr-372	567	4	preferable	preferable	ADJ
ftr-372	567	5	to	to	PART
ftr-372	567	6	utilize	utilize	VERB
ftr-372	567	7	data	datum	NOUN
ftr-372	567	8	on	on	ADP
ftr-372	567	9	tax	tax	NOUN
ftr-372	567	10	income	income	NOUN
ftr-372	567	11	,	,	PUNCT
ftr-372	567	12	which	which	PRON
ftr-372	567	13	is	be	AUX
ftr-372	567	14	also	also	ADV
ftr-372	567	15	presumably	presumably	ADV
ftr-372	567	16	more	more	ADV
ftr-372	567	17	responsive	responsive	ADJ
ftr-372	567	18	to	to	ADP
ftr-372	567	19	tax	tax	NOUN
ftr-372	567	20	incentives	incentive	NOUN
ftr-372	567	21	;	;	PUNCT
ftr-372	567	22	however	however	ADV
ftr-372	567	23	,	,	PUNCT
ftr-372	567	24	this	this	PRON
ftr-372	567	25	is	be	AUX
ftr-372	567	26	not	not	PART
ftr-372	567	27	possible	possible	ADJ
ftr-372	567	28	absent	absent	ADJ
ftr-372	567	29	access	access	NOUN
ftr-372	567	30	to	to	ADP
ftr-372	567	31	treasury	treasury	PROPN
ftr-372	567	32	data	datum	NOUN
ftr-372	567	33	.	.	PUNCT
ftr-372	568	1	also	also	ADV
ftr-372	568	2	note	note	VERB
ftr-372	568	3	that	that	SCONJ
ftr-372	568	4	none	none	NOUN
ftr-372	568	5	of	of	ADP
ftr-372	568	6	these	these	DET
ftr-372	568	7	estimates	estimate	NOUN
ftr-372	568	8	address	address	NOUN
ftr-372	568	9	methods	method	NOUN
ftr-372	568	10	that	that	PRON
ftr-372	568	11	firms	firm	NOUN
ftr-372	568	12	utilize	utilize	VERB
ftr-372	568	13	to	to	PART
ftr-372	568	14	lower	lower	VERB
ftr-372	568	15	their	their	PRON
ftr-372	568	16	taxable	taxable	ADJ
ftr-372	568	17	income	income	NOUN
ftr-372	568	18	overall	overall	ADJ
ftr-372	568	19	;	;	PUNCT
ftr-372	568	20	the	the	DET
ftr-372	568	21	focus	focus	NOUN
ftr-372	568	22	is	be	AUX
ftr-372	568	23	instead	instead	ADV
ftr-372	568	24	on	on	ADP
ftr-372	568	25	the	the	DET
ftr-372	568	26	sourcing	sourcing	NOUN
ftr-372	568	27	of	of	ADP
ftr-372	568	28	income	income	NOUN
ftr-372	568	29	.	.	PUNCT
ftr-372	569	1	538	538	NUM
ftr-372	569	2	florida	florida	PROPN
ftr-372	569	3	tax	tax	NOUN
ftr-372	569	4	review	review	NOUN
ftr-372	569	5	[	[	X
ftr-372	569	6	vol	vol	NOUN
ftr-372	569	7	.	.	PUNCT
ftr-372	569	8	9:5	9:5	NUM
ftr-372	569	9	appendix	appendix	ADJ
ftr-372	569	10	b	b	NOUN
ftr-372	569	11	:	:	PUNCT
ftr-372	569	12	other	other	ADJ
ftr-372	569	13	formula	formula	NOUN
ftr-372	569	14	choices	choice	NOUN
ftr-372	569	15	section	section	NOUN
ftr-372	569	16	iii	iii	NUM
ftr-372	569	17	of	of	ADP
ftr-372	569	18	the	the	DET
ftr-372	569	19	paper	paper	NOUN
ftr-372	569	20	explains	explain	VERB
ftr-372	569	21	the	the	DET
ftr-372	569	22	merits	merit	NOUN
ftr-372	569	23	of	of	ADP
ftr-372	569	24	employing	employ	VERB
ftr-372	569	25	a	a	DET
ftr-372	569	26	salesbased	salesbase	VERB
ftr-372	569	27	formula	formula	NOUN
ftr-372	569	28	rather	rather	ADV
ftr-372	569	29	than	than	ADP
ftr-372	569	30	the	the	DET
ftr-372	569	31	traditional	traditional	ADJ
ftr-372	569	32	“	"	PUNCT
ftr-372	569	33	massachusetts	massachusetts	PROPN
ftr-372	569	34	formula	formula	NOUN
ftr-372	569	35	”	"	PUNCT
ftr-372	569	36	which	which	PRON
ftr-372	569	37	is	be	AUX
ftr-372	569	38	an	an	DET
ftr-372	569	39	equal	equal	ADV
ftr-372	569	40	-	-	PUNCT
ftr-372	569	41	weighted	weight	VERB
ftr-372	569	42	average	average	NOUN
ftr-372	569	43	of	of	ADP
ftr-372	569	44	sales	sale	NOUN
ftr-372	569	45	,	,	PUNCT
ftr-372	569	46	payroll	payroll	NOUN
ftr-372	569	47	,	,	PUNCT
ftr-372	569	48	and	and	CCONJ
ftr-372	569	49	asset	asset	NOUN
ftr-372	569	50	shares	share	NOUN
ftr-372	569	51	.	.	PUNCT
ftr-372	570	1	a	a	DET
ftr-372	570	2	sales	sale	NOUN
ftr-372	570	3	based	base	VERB
ftr-372	570	4	formula	formula	NOUN
ftr-372	570	5	has	have	VERB
ftr-372	570	6	several	several	ADJ
ftr-372	570	7	advantages	advantage	NOUN
ftr-372	570	8	.	.	PUNCT
ftr-372	571	1	first	first	ADV
ftr-372	571	2	,	,	PUNCT
ftr-372	571	3	firms	firm	NOUN
ftr-372	571	4	have	have	VERB
ftr-372	571	5	little	little	ADJ
ftr-372	571	6	ability	ability	NOUN
ftr-372	571	7	to	to	PART
ftr-372	571	8	undertake	undertake	VERB
ftr-372	571	9	tax	tax	NOUN
ftr-372	571	10	avoidance	avoidance	NOUN
ftr-372	571	11	strategies	strategy	NOUN
ftr-372	571	12	with	with	ADP
ftr-372	571	13	a	a	DET
ftr-372	571	14	destination	destination	NOUN
ftr-372	571	15	-	-	PUNCT
ftr-372	571	16	based	base	VERB
ftr-372	571	17	sales	sale	NOUN
ftr-372	571	18	formula	formula	NOUN
ftr-372	571	19	,	,	PUNCT
ftr-372	571	20	since	since	SCONJ
ftr-372	571	21	firms	firm	NOUN
ftr-372	571	22	have	have	VERB
ftr-372	571	23	no	no	DET
ftr-372	571	24	control	control	NOUN
ftr-372	571	25	over	over	ADP
ftr-372	571	26	where	where	SCONJ
ftr-372	571	27	customers	customer	NOUN
ftr-372	571	28	are	be	AUX
ftr-372	571	29	located.43	located.43	ADJ
ftr-372	571	30	second	second	ADJ
ftr-372	571	31	,	,	PUNCT
ftr-372	571	32	use	use	NOUN
ftr-372	571	33	of	of	ADP
ftr-372	571	34	a	a	DET
ftr-372	571	35	salesbased	salesbase	VERB
ftr-372	571	36	formula	formula	NOUN
ftr-372	571	37	lessens	lessen	VERB
ftr-372	571	38	any	any	DET
ftr-372	571	39	implicit	implicit	ADJ
ftr-372	571	40	tax	tax	NOUN
ftr-372	571	41	on	on	ADP
ftr-372	571	42	payroll	payroll	NOUN
ftr-372	571	43	and	and	CCONJ
ftr-372	571	44	assets	asset	NOUN
ftr-372	571	45	,	,	PUNCT
ftr-372	571	46	which	which	PRON
ftr-372	571	47	can	can	AUX
ftr-372	571	48	distort	distort	VERB
ftr-372	571	49	multinational	multinational	ADJ
ftr-372	571	50	firms	firm	NOUN
ftr-372	571	51	’	’	PART
ftr-372	571	52	investment	investment	NOUN
ftr-372	571	53	and	and	CCONJ
ftr-372	571	54	employment	employment	NOUN
ftr-372	571	55	decisions	decision	NOUN
ftr-372	571	56	.	.	PUNCT
ftr-372	572	1	third	third	ADJ
ftr-372	572	2	,	,	PUNCT
ftr-372	572	3	u.s	u.s	PROPN
ftr-372	572	4	.	.	PROPN
ftr-372	572	5	states	state	NOUN
ftr-372	572	6	have	have	AUX
ftr-372	572	7	demonstrated	demonstrate	VERB
ftr-372	572	8	a	a	DET
ftr-372	572	9	tendency	tendency	NOUN
ftr-372	572	10	to	to	PART
ftr-372	572	11	increase	increase	VERB
ftr-372	572	12	the	the	DET
ftr-372	572	13	sales	sale	NOUN
ftr-372	572	14	weight	weight	NOUN
ftr-372	572	15	over	over	ADP
ftr-372	572	16	time	time	NOUN
ftr-372	572	17	,	,	PUNCT
ftr-372	572	18	so	so	ADV
ftr-372	572	19	adopting	adopt	VERB
ftr-372	572	20	a	a	DET
ftr-372	572	21	sales	sale	NOUN
ftr-372	572	22	based	base	VERB
ftr-372	572	23	formula	formula	NOUN
ftr-372	572	24	at	at	ADP
ftr-372	572	25	the	the	DET
ftr-372	572	26	outset	outset	NOUN
ftr-372	572	27	may	may	AUX
ftr-372	572	28	encourage	encourage	VERB
ftr-372	572	29	countries	country	NOUN
ftr-372	572	30	to	to	PART
ftr-372	572	31	adopt	adopt	VERB
ftr-372	572	32	more	more	ADJ
ftr-372	572	33	uniform	uniform	ADJ
ftr-372	572	34	formulas	formula	NOUN
ftr-372	572	35	.	.	PUNCT
ftr-372	573	1	still	still	ADV
ftr-372	573	2	,	,	PUNCT
ftr-372	573	3	multiple	multiple	ADJ
ftr-372	573	4	factor	factor	NOUN
ftr-372	573	5	formulas	formula	NOUN
ftr-372	573	6	have	have	VERB
ftr-372	573	7	some	some	DET
ftr-372	573	8	advantages	advantage	NOUN
ftr-372	573	9	.	.	PUNCT
ftr-372	574	1	first	first	ADV
ftr-372	574	2	,	,	PUNCT
ftr-372	574	3	while	while	SCONJ
ftr-372	574	4	the	the	DET
ftr-372	574	5	incidence	incidence	NOUN
ftr-372	574	6	of	of	ADP
ftr-372	574	7	the	the	DET
ftr-372	574	8	corporate	corporate	ADJ
ftr-372	574	9	tax	tax	NOUN
ftr-372	574	10	is	be	AUX
ftr-372	574	11	a	a	DET
ftr-372	574	12	complex	complex	ADJ
ftr-372	574	13	matter	matter	NOUN
ftr-372	574	14	,	,	PUNCT
ftr-372	574	15	beyond	beyond	ADP
ftr-372	574	16	the	the	DET
ftr-372	574	17	scope	scope	NOUN
ftr-372	574	18	of	of	ADP
ftr-372	574	19	this	this	DET
ftr-372	574	20	paper	paper	NOUN
ftr-372	574	21	,	,	PUNCT
ftr-372	574	22	one	one	NUM
ftr-372	574	23	advantage	advantage	NOUN
ftr-372	574	24	of	of	ADP
ftr-372	574	25	the	the	DET
ftr-372	574	26	equal	equal	ADV
ftr-372	574	27	-	-	PUNCT
ftr-372	574	28	weighted	weight	VERB
ftr-372	574	29	formula	formula	NOUN
ftr-372	574	30	is	be	AUX
ftr-372	574	31	that	that	SCONJ
ftr-372	574	32	the	the	DET
ftr-372	574	33	incidence	incidence	NOUN
ftr-372	574	34	of	of	ADP
ftr-372	574	35	the	the	DET
ftr-372	574	36	tax	tax	NOUN
ftr-372	574	37	may	may	AUX
ftr-372	574	38	be	be	AUX
ftr-372	574	39	more	more	ADV
ftr-372	574	40	desirable	desirable	ADJ
ftr-372	574	41	.	.	PUNCT
ftr-372	575	1	for	for	ADP
ftr-372	575	2	example	example	NOUN
ftr-372	575	3	,	,	PUNCT
ftr-372	575	4	some	some	PRON
ftr-372	575	5	argue	argue	VERB
ftr-372	575	6	that	that	SCONJ
ftr-372	575	7	the	the	DET
ftr-372	575	8	asset	asset	NOUN
ftr-372	575	9	portion	portion	NOUN
ftr-372	575	10	of	of	ADP
ftr-372	575	11	the	the	DET
ftr-372	575	12	formula	formula	NOUN
ftr-372	575	13	is	be	AUX
ftr-372	575	14	particularly	particularly	ADV
ftr-372	575	15	compatible	compatible	ADJ
ftr-372	575	16	with	with	ADP
ftr-372	575	17	the	the	DET
ftr-372	575	18	desire	desire	NOUN
ftr-372	575	19	to	to	PART
ftr-372	575	20	have	have	AUX
ftr-372	575	21	the	the	DET
ftr-372	575	22	corporate	corporate	ADJ
ftr-372	575	23	tax	tax	NOUN
ftr-372	575	24	borne	bear	VERB
ftr-372	575	25	by	by	ADP
ftr-372	575	26	capital	capital	NOUN
ftr-372	575	27	.	.	PUNCT
ftr-372	576	1	second	second	ADJ
ftr-372	576	2	,	,	PUNCT
ftr-372	576	3	some	some	PRON
ftr-372	576	4	argue	argue	VERB
ftr-372	576	5	that	that	SCONJ
ftr-372	576	6	a	a	DET
ftr-372	576	7	three	three	NUM
ftr-372	576	8	-	-	PUNCT
ftr-372	576	9	factor	factor	NOUN
ftr-372	576	10	formula	formula	NOUN
ftr-372	576	11	more	more	ADV
ftr-372	576	12	adequately	adequately	ADV
ftr-372	576	13	captures	capture	VERB
ftr-372	576	14	the	the	DET
ftr-372	576	15	supply	supply	NOUN
ftr-372	576	16	side	side	NOUN
ftr-372	576	17	of	of	ADP
ftr-372	576	18	the	the	DET
ftr-372	576	19	process	process	NOUN
ftr-372	576	20	that	that	PRON
ftr-372	576	21	generates	generate	VERB
ftr-372	576	22	profit	profit	NOUN
ftr-372	576	23	.	.	PUNCT
ftr-372	577	1	still	still	ADV
ftr-372	577	2	,	,	PUNCT
ftr-372	577	3	as	as	SCONJ
ftr-372	577	4	was	be	AUX
ftr-372	577	5	recognized	recognize	VERB
ftr-372	577	6	as	as	ADV
ftr-372	577	7	far	far	ADV
ftr-372	577	8	back	back	ADV
ftr-372	577	9	as	as	ADP
ftr-372	577	10	marshall	marshall	PROPN
ftr-372	577	11	(	(	PUNCT
ftr-372	577	12	1890	1890	NUM
ftr-372	577	13	)	)	PUNCT
ftr-372	577	14	,	,	PUNCT
ftr-372	577	15	value	value	NOUN
ftr-372	577	16	has	have	VERB
ftr-372	577	17	its	its	PRON
ftr-372	577	18	roots	root	NOUN
ftr-372	577	19	in	in	ADP
ftr-372	577	20	both	both	DET
ftr-372	577	21	supply	supply	NOUN
ftr-372	577	22	and	and	CCONJ
ftr-372	577	23	demand	demand	NOUN
ftr-372	577	24	factors	factor	NOUN
ftr-372	577	25	,	,	PUNCT
ftr-372	577	26	and	and	CCONJ
ftr-372	577	27	trying	try	VERB
ftr-372	577	28	to	to	PART
ftr-372	577	29	separate	separate	VERB
ftr-372	577	30	them	they	PRON
ftr-372	577	31	is	be	AUX
ftr-372	577	32	as	as	ADV
ftr-372	577	33	futile	futile	ADJ
ftr-372	577	34	as	as	ADP
ftr-372	577	35	trying	try	VERB
ftr-372	577	36	to	to	PART
ftr-372	577	37	determine	determine	VERB
ftr-372	577	38	which	which	DET
ftr-372	577	39	blade	blade	NOUN
ftr-372	577	40	of	of	ADP
ftr-372	577	41	the	the	DET
ftr-372	577	42	scissors	scissor	NOUN
ftr-372	577	43	cuts	cut	NOUN
ftr-372	577	44	.	.	PUNCT
ftr-372	578	1	third	third	ADJ
ftr-372	578	2	,	,	PUNCT
ftr-372	578	3	to	to	ADP
ftr-372	578	4	the	the	DET
ftr-372	578	5	extent	extent	NOUN
ftr-372	578	6	that	that	SCONJ
ftr-372	578	7	firms	firm	NOUN
ftr-372	578	8	are	be	AUX
ftr-372	578	9	able	able	ADJ
ftr-372	578	10	to	to	PART
ftr-372	578	11	manipulate	manipulate	VERB
ftr-372	578	12	the	the	DET
ftr-372	578	13	destination	destination	NOUN
ftr-372	578	14	of	of	ADP
ftr-372	578	15	their	their	PRON
ftr-372	578	16	sales	sale	NOUN
ftr-372	578	17	(	(	PUNCT
ftr-372	578	18	a	a	DET
ftr-372	578	19	problem	problem	NOUN
ftr-372	578	20	that	that	PRON
ftr-372	578	21	we	we	PRON
ftr-372	578	22	think	think	VERB
ftr-372	578	23	can	can	AUX
ftr-372	578	24	be	be	AUX
ftr-372	578	25	addressed	address	VERB
ftr-372	578	26	to	to	ADP
ftr-372	578	27	a	a	DET
ftr-372	578	28	large	large	ADJ
ftr-372	578	29	extent	extent	NOUN
ftr-372	578	30	by	by	ADP
ftr-372	578	31	careful	careful	ADJ
ftr-372	578	32	statutory	statutory	ADJ
ftr-372	578	33	drafting	drafting	NOUN
ftr-372	578	34	;	;	PUNCT
ftr-372	578	35	see	see	VERB
ftr-372	578	36	text	text	NOUN
ftr-372	578	37	)	)	PUNCT
ftr-372	578	38	,	,	PUNCT
ftr-372	578	39	a	a	DET
ftr-372	578	40	multiple	multiple	ADJ
ftr-372	578	41	factor	factor	NOUN
ftr-372	578	42	formula	formula	NOUN
ftr-372	578	43	would	would	AUX
ftr-372	578	44	make	make	VERB
ftr-372	578	45	that	that	DET
ftr-372	578	46	type	type	NOUN
ftr-372	578	47	of	of	ADP
ftr-372	578	48	avoidance	avoidance	NOUN
ftr-372	578	49	more	more	ADV
ftr-372	578	50	difficult	difficult	ADJ
ftr-372	578	51	.	.	PUNCT
ftr-372	579	1	finally	finally	ADV
ftr-372	579	2	,	,	PUNCT
ftr-372	579	3	to	to	ADP
ftr-372	579	4	the	the	DET
ftr-372	579	5	extent	extent	NOUN
ftr-372	579	6	that	that	SCONJ
ftr-372	579	7	some	some	DET
ftr-372	579	8	countries	country	NOUN
ftr-372	579	9	view	view	VERB
ftr-372	579	10	a	a	DET
ftr-372	579	11	sales	sale	NOUN
ftr-372	579	12	-	-	PUNCT
ftr-372	579	13	based	base	VERB
ftr-372	579	14	formula	formula	NOUN
ftr-372	579	15	as	as	ADP
ftr-372	579	16	not	not	PART
ftr-372	579	17	suited	suit	VERB
ftr-372	579	18	to	to	ADP
ftr-372	579	19	their	their	PRON
ftr-372	579	20	interests	interest	NOUN
ftr-372	579	21	,	,	PUNCT
ftr-372	579	22	a	a	DET
ftr-372	579	23	formula	formula	NOUN
ftr-372	579	24	with	with	ADP
ftr-372	579	25	several	several	ADJ
ftr-372	579	26	factors	factor	NOUN
ftr-372	579	27	could	could	AUX
ftr-372	579	28	be	be	AUX
ftr-372	579	29	viewed	view	VERB
ftr-372	579	30	as	as	ADP
ftr-372	579	31	a	a	DET
ftr-372	579	32	useful	useful	ADJ
ftr-372	579	33	compromise	compromise	NOUN
ftr-372	579	34	.	.	PUNCT
ftr-372	580	1	in	in	ADP
ftr-372	580	2	addition	addition	NOUN
ftr-372	580	3	to	to	ADP
ftr-372	580	4	a	a	DET
ftr-372	580	5	sales	sale	NOUN
ftr-372	580	6	-	-	PUNCT
ftr-372	580	7	based	base	VERB
ftr-372	580	8	formula	formula	NOUN
ftr-372	580	9	and	and	CCONJ
ftr-372	580	10	an	an	DET
ftr-372	580	11	equally	equally	ADV
ftr-372	580	12	-	-	PUNCT
ftr-372	580	13	weighted	weight	VERB
ftr-372	580	14	formula	formula	NOUN
ftr-372	580	15	,	,	PUNCT
ftr-372	580	16	some	some	PRON
ftr-372	580	17	have	have	AUX
ftr-372	580	18	suggested	suggest	VERB
ftr-372	580	19	a	a	DET
ftr-372	580	20	formula	formula	NOUN
ftr-372	580	21	with	with	ADP
ftr-372	580	22	a	a	DET
ftr-372	580	23	double	double	ADJ
ftr-372	580	24	weight	weight	NOUN
ftr-372	580	25	on	on	ADP
ftr-372	580	26	sales	sale	NOUN
ftr-372	580	27	.	.	PUNCT
ftr-372	581	1	for	for	ADP
ftr-372	581	2	example	example	NOUN
ftr-372	581	3	,	,	PUNCT
ftr-372	581	4	eichner	eichner	NOUN
ftr-372	581	5	and	and	CCONJ
ftr-372	581	6	runkel	runkel	NOUN
ftr-372	581	7	(	(	PUNCT
ftr-372	581	8	2006	2006	NUM
ftr-372	581	9	)	)	PUNCT
ftr-372	581	10	argue	argue	VERB
ftr-372	581	11	that	that	SCONJ
ftr-372	581	12	such	such	DET
ftr-372	581	13	a	a	DET
ftr-372	581	14	formula	formula	NOUN
ftr-372	581	15	would	would	AUX
ftr-372	581	16	reduce	reduce	VERB
ftr-372	581	17	the	the	DET
ftr-372	581	18	harmful	harmful	ADJ
ftr-372	581	19	effects	effect	NOUN
ftr-372	581	20	of	of	ADP
ftr-372	581	21	tax	tax	NOUN
ftr-372	581	22	competition	competition	NOUN
ftr-372	581	23	,	,	PUNCT
ftr-372	581	24	as	as	SCONJ
ftr-372	581	25	the	the	DET
ftr-372	581	26	fiscal	fiscal	ADJ
ftr-372	581	27	externalities	externality	NOUN
ftr-372	581	28	of	of	ADP
ftr-372	581	29	corporate	corporate	ADJ
ftr-372	581	30	income	income	NOUN
ftr-372	581	31	taxation	taxation	NOUN
ftr-372	581	32	would	would	AUX
ftr-372	581	33	be	be	AUX
ftr-372	581	34	minimized	minimize	VERB
ftr-372	581	35	.	.	PUNCT
ftr-372	582	1	sorensen	sorensen	PROPN
ftr-372	582	2	(	(	PUNCT
ftr-372	582	3	2004	2004	NUM
ftr-372	582	4	)	)	PUNCT
ftr-372	582	5	and	and	CCONJ
ftr-372	582	6	agundez	agundez	PROPN
ftr-372	582	7	-	-	PUNCT
ftr-372	582	8	garcia	garcia	PROPN
ftr-372	582	9	(	(	PUNCT
ftr-372	582	10	2006	2006	NUM
ftr-372	582	11	)	)	PUNCT
ftr-372	582	12	have	have	AUX
ftr-372	582	13	discussed	discuss	VERB
ftr-372	582	14	the	the	DET
ftr-372	582	15	possibility	possibility	NOUN
ftr-372	582	16	of	of	ADP
ftr-372	582	17	using	use	VERB
ftr-372	582	18	industry	industry	NOUN
ftr-372	582	19	or	or	CCONJ
ftr-372	582	20	macro	macro	NOUN
ftr-372	582	21	-	-	PUNCT
ftr-372	582	22	based	base	VERB
ftr-372	582	23	weights	weight	NOUN
ftr-372	582	24	in	in	ADP
ftr-372	582	25	these	these	DET
ftr-372	582	26	formulas	formula	NOUN
ftr-372	582	27	.	.	PUNCT
ftr-372	583	1	thus	thus	ADV
ftr-372	583	2	,	,	PUNCT
ftr-372	583	3	a	a	DET
ftr-372	583	4	firm	firm	NOUN
ftr-372	583	5	’s	’s	PART
ftr-372	583	6	tax	tax	NOUN
ftr-372	583	7	liability	liability	NOUN
ftr-372	583	8	in	in	ADP
ftr-372	583	9	a	a	DET
ftr-372	583	10	particular	particular	ADJ
ftr-372	583	11	country	country	NOUN
ftr-372	583	12	would	would	AUX
ftr-372	583	13	not	not	PART
ftr-372	583	14	depend	depend	VERB
ftr-372	583	15	on	on	ADP
ftr-372	583	16	its	its	PRON
ftr-372	583	17	own	own	ADJ
ftr-372	583	18	share	share	NOUN
ftr-372	583	19	of	of	ADP
ftr-372	583	20	worldwide	worldwide	ADJ
ftr-372	583	21	activity	activity	NOUN
ftr-372	583	22	in	in	ADP
ftr-372	583	23	the	the	DET
ftr-372	583	24	country	country	NOUN
ftr-372	583	25	,	,	PUNCT
ftr-372	583	26	but	but	CCONJ
ftr-372	583	27	rather	rather	ADV
ftr-372	583	28	on	on	ADP
ftr-372	583	29	the	the	DET
ftr-372	583	30	industry	industry	NOUN
ftr-372	583	31	-	-	PUNCT
ftr-372	583	32	wide	wide	ADJ
ftr-372	583	33	average	average	NOUN
ftr-372	583	34	of	of	ADP
ftr-372	583	35	these	these	DET
ftr-372	583	36	shares	share	NOUN
ftr-372	583	37	.	.	PUNCT
ftr-372	584	1	if	if	SCONJ
ftr-372	584	2	a	a	DET
ftr-372	584	3	firm	firm	NOUN
ftr-372	584	4	is	be	AUX
ftr-372	584	5	small	small	ADJ
ftr-372	584	6	relative	relative	ADJ
ftr-372	584	7	to	to	ADP
ftr-372	584	8	the	the	DET
ftr-372	584	9	industry	industry	NOUN
ftr-372	584	10	,	,	PUNCT
ftr-372	584	11	then	then	ADV
ftr-372	584	12	its	its	PRON
ftr-372	584	13	own	own	ADJ
ftr-372	584	14	decisions	decision	NOUN
ftr-372	584	15	have	have	VERB
ftr-372	584	16	little	little	ADJ
ftr-372	584	17	effect	effect	NOUN
ftr-372	584	18	on	on	ADP
ftr-372	584	19	where	where	SCONJ
ftr-372	584	20	its	its	PRON
ftr-372	584	21	tax	tax	NOUN
ftr-372	584	22	liability	liability	NOUN
ftr-372	584	23	is	be	AUX
ftr-372	584	24	assigned	assign	VERB
ftr-372	584	25	.	.	PUNCT
ftr-372	585	1	however	however	ADV
ftr-372	585	2	,	,	PUNCT
ftr-372	585	3	this	this	DET
ftr-372	585	4	method	method	NOUN
ftr-372	585	5	has	have	VERB
ftr-372	585	6	the	the	DET
ftr-372	585	7	downside	downside	NOUN
ftr-372	585	8	of	of	ADP
ftr-372	585	9	separating	separate	VERB
ftr-372	585	10	a	a	DET
ftr-372	585	11	firm	firm	NOUN
ftr-372	585	12	’s	’s	PART
ftr-372	585	13	activities	activity	NOUN
ftr-372	585	14	from	from	ADP
ftr-372	585	15	43	43	NUM
ftr-372	585	16	.	.	PUNCT
ftr-372	586	1	of	of	ADV
ftr-372	586	2	course	course	ADV
ftr-372	586	3	this	this	PRON
ftr-372	586	4	assumes	assume	VERB
ftr-372	586	5	that	that	SCONJ
ftr-372	586	6	the	the	DET
ftr-372	586	7	definition	definition	NOUN
ftr-372	586	8	of	of	ADP
ftr-372	586	9	activity	activity	NOUN
ftr-372	586	10	is	be	AUX
ftr-372	586	11	sufficient	sufficient	ADJ
ftr-372	586	12	to	to	PART
ftr-372	586	13	prevent	prevent	VERB
ftr-372	586	14	manipulation	manipulation	NOUN
ftr-372	586	15	of	of	ADP
ftr-372	586	16	the	the	DET
ftr-372	586	17	destination	destination	NOUN
ftr-372	586	18	of	of	ADP
ftr-372	586	19	sales	sale	NOUN
ftr-372	586	20	.	.	PUNCT
ftr-372	587	1	this	this	DET
ftr-372	587	2	issue	issue	NOUN
ftr-372	587	3	is	be	AUX
ftr-372	587	4	discussed	discuss	VERB
ftr-372	587	5	in	in	ADP
ftr-372	587	6	the	the	DET
ftr-372	587	7	paper	paper	NOUN
ftr-372	587	8	.	.	PUNCT
ftr-372	588	1	2009	2009	NUM
ftr-372	588	2	]	]	PUNCT
ftr-372	588	3	allocating	allocate	VERB
ftr-372	588	4	business	business	NOUN
ftr-372	588	5	profits	profit	NOUN
ftr-372	588	6	for	for	ADP
ftr-372	588	7	tax	tax	NOUN
ftr-372	588	8	purposes	purpose	NOUN
ftr-372	588	9	539	539	NUM
ftr-372	588	10	the	the	DET
ftr-372	588	11	jurisdictions	jurisdiction	NOUN
ftr-372	588	12	in	in	ADP
ftr-372	588	13	which	which	PRON
ftr-372	588	14	it	it	PRON
ftr-372	588	15	incurs	incur	VERB
ftr-372	588	16	taxation	taxation	NOUN
ftr-372	588	17	,	,	PUNCT
ftr-372	588	18	which	which	PRON
ftr-372	588	19	would	would	AUX
ftr-372	588	20	likely	likely	ADV
ftr-372	588	21	prove	prove	VERB
ftr-372	588	22	too	too	ADV
ftr-372	588	23	arbitrary	arbitrary	ADJ
ftr-372	588	24	.	.	PUNCT
ftr-372	589	1	in	in	ADP
ftr-372	589	2	the	the	DET
ftr-372	589	3	extreme	extreme	NOUN
ftr-372	589	4	,	,	PUNCT
ftr-372	589	5	if	if	SCONJ
ftr-372	589	6	macro	macro	ADJ
ftr-372	589	7	-	-	NOUN
ftr-372	589	8	weights	weight	NOUN
ftr-372	589	9	were	be	AUX
ftr-372	589	10	used	use	VERB
ftr-372	589	11	,	,	PUNCT
ftr-372	589	12	a	a	DET
ftr-372	589	13	firm	firm	NOUN
ftr-372	589	14	’s	’s	PART
ftr-372	589	15	tax	tax	NOUN
ftr-372	589	16	liability	liability	NOUN
ftr-372	589	17	in	in	ADP
ftr-372	589	18	a	a	DET
ftr-372	589	19	given	give	VERB
ftr-372	589	20	country	country	NOUN
ftr-372	589	21	would	would	AUX
ftr-372	589	22	depend	depend	VERB
ftr-372	589	23	on	on	ADP
ftr-372	589	24	,	,	PUNCT
ftr-372	589	25	e.g.	e.g.	ADV
ftr-372	589	26	,	,	PUNCT
ftr-372	589	27	the	the	DET
ftr-372	589	28	size	size	NOUN
ftr-372	589	29	of	of	ADP
ftr-372	589	30	that	that	DET
ftr-372	589	31	country	country	NOUN
ftr-372	589	32	in	in	ADP
ftr-372	589	33	the	the	DET
ftr-372	589	34	world	world	NOUN
ftr-372	589	35	economy	economy	NOUN
ftr-372	589	36	.	.	PUNCT
ftr-372	590	1	so	so	ADV
ftr-372	590	2	if	if	SCONJ
ftr-372	590	3	the	the	DET
ftr-372	590	4	united	united	PROPN
ftr-372	590	5	states	states	PROPN
ftr-372	590	6	were	be	AUX
ftr-372	590	7	one	one	NUM
ftr-372	590	8	quarter	quarter	NOUN
ftr-372	590	9	of	of	ADP
ftr-372	590	10	the	the	DET
ftr-372	590	11	world	world	NOUN
ftr-372	590	12	economy	economy	NOUN
ftr-372	590	13	,	,	PUNCT
ftr-372	590	14	any	any	DET
ftr-372	590	15	firm	firm	NOUN
ftr-372	590	16	with	with	ADP
ftr-372	590	17	nexus	nexus	NOUN
ftr-372	590	18	in	in	ADP
ftr-372	590	19	the	the	DET
ftr-372	590	20	united	united	PROPN
ftr-372	590	21	states	states	PROPN
ftr-372	590	22	would	would	AUX
ftr-372	590	23	have	have	VERB
ftr-372	590	24	a	a	DET
ftr-372	590	25	u.s	u.s	PROPN
ftr-372	590	26	.	.	PROPN
ftr-372	590	27	tax	tax	NOUN
ftr-372	590	28	base	base	NOUN
ftr-372	590	29	equal	equal	ADJ
ftr-372	590	30	to	to	ADP
ftr-372	590	31	one	one	NUM
ftr-372	590	32	-	-	PUNCT
ftr-372	590	33	quarter	quarter	NOUN
ftr-372	590	34	of	of	ADP
ftr-372	590	35	their	their	PRON
ftr-372	590	36	worldwide	worldwide	ADJ
ftr-372	590	37	profits	profit	NOUN
ftr-372	590	38	,	,	PUNCT
ftr-372	590	39	even	even	ADV
ftr-372	590	40	if	if	SCONJ
ftr-372	590	41	the	the	DET
ftr-372	590	42	particular	particular	ADJ
ftr-372	590	43	firm	firm	NOUN
ftr-372	590	44	did	do	VERB
ftr-372	590	45	1	1	NUM
ftr-372	590	46	%	%	NOUN
ftr-372	590	47	(	(	PUNCT
ftr-372	590	48	or	or	CCONJ
ftr-372	590	49	99	99	NUM
ftr-372	590	50	%	%	NOUN
ftr-372	590	51	)	)	PUNCT
ftr-372	590	52	of	of	ADP
ftr-372	590	53	its	its	PRON
ftr-372	590	54	activity	activity	NOUN
ftr-372	590	55	in	in	ADP
ftr-372	590	56	the	the	DET
ftr-372	590	57	united	united	PROPN
ftr-372	590	58	states	states	PROPN
ftr-372	590	59	.	.	PUNCT
ftr-372	591	1	this	this	PRON
ftr-372	591	2	is	be	AUX
ftr-372	591	3	unduly	unduly	ADV
ftr-372	591	4	arbitrary	arbitrary	ADJ
ftr-372	591	5	.	.	PUNCT
ftr-372	592	1	540	540	NUM
ftr-372	592	2	florida	florida	PROPN
ftr-372	592	3	tax	tax	NOUN
ftr-372	592	4	review	review	NOUN
ftr-372	592	5	[	[	X
ftr-372	592	6	vol	vol	NOUN
ftr-372	592	7	.	.	PUNCT
ftr-372	592	8	9:5	9:5	NUM
ftr-372	592	9	appendix	appendix	VERB
ftr-372	592	10	c	c	NOUN
ftr-372	592	11	:	:	PUNCT
ftr-372	592	12	suggested	suggest	VERB
ftr-372	592	13	statutory	statutory	ADJ
ftr-372	592	14	language	language	NOUN
ftr-372	592	15	section	section	NOUN
ftr-372	592	16	482	482	NUM
ftr-372	592	17	.	.	PUNCT
ftr-372	593	1	allocation	allocation	NOUN
ftr-372	593	2	of	of	ADP
ftr-372	593	3	income	income	NOUN
ftr-372	593	4	and	and	CCONJ
ftr-372	593	5	deductions	deduction	NOUN
ftr-372	593	6	among	among	ADP
ftr-372	593	7	taxpayers	taxpayer	NOUN
ftr-372	593	8	.	.	PUNCT
ftr-372	594	1	(	(	PUNCT
ftr-372	594	2	a	a	X
ftr-372	594	3	)	)	PUNCT
ftr-372	594	4	in	in	ADP
ftr-372	594	5	general	general	ADJ
ftr-372	594	6	–	–	PUNCT
ftr-372	594	7	in	in	ADP
ftr-372	594	8	any	any	DET
ftr-372	594	9	case	case	NOUN
ftr-372	594	10	of	of	ADP
ftr-372	594	11	two	two	NUM
ftr-372	594	12	or	or	CCONJ
ftr-372	594	13	more	more	ADJ
ftr-372	594	14	organizations	organization	NOUN
ftr-372	594	15	,	,	PUNCT
ftr-372	594	16	trades	trade	NOUN
ftr-372	594	17	,	,	PUNCT
ftr-372	594	18	or	or	CCONJ
ftr-372	594	19	businesses	business	NOUN
ftr-372	594	20	(	(	PUNCT
ftr-372	594	21	whether	whether	SCONJ
ftr-372	594	22	or	or	CCONJ
ftr-372	594	23	not	not	PART
ftr-372	594	24	incorporated	incorporate	VERB
ftr-372	594	25	,	,	PUNCT
ftr-372	594	26	whether	whether	SCONJ
ftr-372	594	27	or	or	CCONJ
ftr-372	594	28	not	not	PART
ftr-372	594	29	organized	organize	VERB
ftr-372	594	30	in	in	ADP
ftr-372	594	31	the	the	DET
ftr-372	594	32	united	united	PROPN
ftr-372	594	33	states	states	PROPN
ftr-372	594	34	,	,	PUNCT
ftr-372	594	35	and	and	CCONJ
ftr-372	594	36	whether	whether	SCONJ
ftr-372	594	37	or	or	CCONJ
ftr-372	594	38	not	not	PART
ftr-372	594	39	affiliated	affiliate	VERB
ftr-372	594	40	)	)	PUNCT
ftr-372	594	41	owned	own	VERB
ftr-372	594	42	or	or	CCONJ
ftr-372	594	43	controlled	control	VERB
ftr-372	594	44	directly	directly	ADV
ftr-372	594	45	or	or	CCONJ
ftr-372	594	46	indirectly	indirectly	ADV
ftr-372	594	47	by	by	ADP
ftr-372	594	48	the	the	DET
ftr-372	594	49	same	same	ADJ
ftr-372	594	50	interests	interest	NOUN
ftr-372	594	51	,	,	PUNCT
ftr-372	594	52	the	the	DET
ftr-372	594	53	secretary	secretary	NOUN
ftr-372	594	54	may	may	AUX
ftr-372	594	55	distribute	distribute	VERB
ftr-372	594	56	,	,	PUNCT
ftr-372	594	57	apportion	apportion	NOUN
ftr-372	594	58	,	,	PUNCT
ftr-372	594	59	or	or	CCONJ
ftr-372	594	60	allocate	allocate	VERB
ftr-372	594	61	gross	gross	ADJ
ftr-372	594	62	income	income	NOUN
ftr-372	594	63	,	,	PUNCT
ftr-372	594	64	deductions	deduction	NOUN
ftr-372	594	65	,	,	PUNCT
ftr-372	594	66	credits	credit	NOUN
ftr-372	594	67	,	,	PUNCT
ftr-372	594	68	or	or	CCONJ
ftr-372	594	69	allowances	allowance	NOUN
ftr-372	594	70	between	between	ADP
ftr-372	594	71	or	or	CCONJ
ftr-372	594	72	among	among	ADP
ftr-372	594	73	such	such	ADJ
ftr-372	594	74	organizations	organization	NOUN
ftr-372	594	75	,	,	PUNCT
ftr-372	594	76	trades	trade	NOUN
ftr-372	594	77	,	,	PUNCT
ftr-372	594	78	or	or	CCONJ
ftr-372	594	79	businesses	business	NOUN
ftr-372	594	80	,	,	PUNCT
ftr-372	594	81	if	if	SCONJ
ftr-372	594	82	he	he	PRON
ftr-372	594	83	determines	determine	VERB
ftr-372	594	84	that	that	SCONJ
ftr-372	594	85	such	such	ADJ
ftr-372	594	86	distribution	distribution	NOUN
ftr-372	594	87	,	,	PUNCT
ftr-372	594	88	apportionment	apportionment	ADJ
ftr-372	594	89	,	,	PUNCT
ftr-372	594	90	or	or	CCONJ
ftr-372	594	91	allocation	allocation	NOUN
ftr-372	594	92	is	be	AUX
ftr-372	594	93	necessary	necessary	ADJ
ftr-372	594	94	in	in	ADP
ftr-372	594	95	order	order	NOUN
ftr-372	594	96	to	to	PART
ftr-372	594	97	prevent	prevent	VERB
ftr-372	594	98	evasion	evasion	NOUN
ftr-372	594	99	of	of	ADP
ftr-372	594	100	taxes	taxis	NOUN
ftr-372	594	101	or	or	CCONJ
ftr-372	594	102	clearly	clearly	ADV
ftr-372	594	103	to	to	PART
ftr-372	594	104	reflect	reflect	VERB
ftr-372	594	105	the	the	DET
ftr-372	594	106	income	income	NOUN
ftr-372	594	107	of	of	ADP
ftr-372	594	108	any	any	PRON
ftr-372	594	109	of	of	ADP
ftr-372	594	110	such	such	ADJ
ftr-372	594	111	organizations	organization	NOUN
ftr-372	594	112	,	,	PUNCT
ftr-372	594	113	trades	trade	NOUN
ftr-372	594	114	,	,	PUNCT
ftr-372	594	115	or	or	CCONJ
ftr-372	594	116	businesses.44	businesses.44	NOUN
ftr-372	594	117	(	(	PUNCT
ftr-372	594	118	b	b	NOUN
ftr-372	594	119	)	)	PUNCT
ftr-372	594	120	income	income	NOUN
ftr-372	594	121	of	of	ADP
ftr-372	594	122	related	related	ADJ
ftr-372	594	123	parties	party	NOUN
ftr-372	594	124	resident	resident	ADJ
ftr-372	594	125	for	for	ADP
ftr-372	594	126	income	income	NOUN
ftr-372	594	127	tax	tax	NOUN
ftr-372	594	128	purposes	purpose	NOUN
ftr-372	594	129	in	in	ADP
ftr-372	594	130	different	different	ADJ
ftr-372	594	131	countries	country	NOUN
ftr-372	594	132	–	–	PUNCT
ftr-372	594	133	(	(	PUNCT
ftr-372	594	134	1	1	X
ftr-372	594	135	)	)	PUNCT
ftr-372	594	136	in	in	ADP
ftr-372	594	137	general	general	ADJ
ftr-372	594	138	–	–	PUNCT
ftr-372	594	139	except	except	SCONJ
ftr-372	594	140	as	as	ADP
ftr-372	594	141	otherwise	otherwise	ADV
ftr-372	594	142	provided	provide	VERB
ftr-372	594	143	in	in	ADP
ftr-372	594	144	this	this	DET
ftr-372	594	145	section	section	NOUN
ftr-372	594	146	or	or	CCONJ
ftr-372	594	147	in	in	ADP
ftr-372	594	148	regulations	regulation	NOUN
ftr-372	594	149	,	,	PUNCT
ftr-372	594	150	if	if	SCONJ
ftr-372	594	151	any	any	DET
ftr-372	594	152	party	party	NOUN
ftr-372	594	153	participates	participate	VERB
ftr-372	594	154	in	in	ADP
ftr-372	594	155	an	an	DET
ftr-372	594	156	activity	activity	NOUN
ftr-372	594	157	with	with	ADP
ftr-372	594	158	one	one	NUM
ftr-372	594	159	or	or	CCONJ
ftr-372	594	160	more	more	ADV
ftr-372	594	161	related	relate	VERB
ftr-372	594	162	parties	party	NOUN
ftr-372	594	163	,	,	PUNCT
ftr-372	594	164	and	and	CCONJ
ftr-372	594	165	if	if	SCONJ
ftr-372	594	166	such	such	ADJ
ftr-372	594	167	party	party	NOUN
ftr-372	594	168	and	and	CCONJ
ftr-372	594	169	such	such	ADJ
ftr-372	594	170	related	related	ADJ
ftr-372	594	171	parties	party	NOUN
ftr-372	594	172	are	be	AUX
ftr-372	594	173	resident	resident	ADJ
ftr-372	594	174	for	for	ADP
ftr-372	594	175	income	income	NOUN
ftr-372	594	176	tax	tax	NOUN
ftr-372	594	177	purposes	purpose	NOUN
ftr-372	594	178	in	in	ADP
ftr-372	594	179	more	more	ADJ
ftr-372	594	180	than	than	ADP
ftr-372	594	181	one	one	NUM
ftr-372	594	182	country	country	NOUN
ftr-372	594	183	,	,	PUNCT
ftr-372	594	184	the	the	DET
ftr-372	594	185	income	income	NOUN
ftr-372	594	186	of	of	ADP
ftr-372	594	187	such	such	ADJ
ftr-372	594	188	party	party	NOUN
ftr-372	594	189	from	from	ADP
ftr-372	594	190	such	such	ADJ
ftr-372	594	191	activity	activity	NOUN
ftr-372	594	192	,	,	PUNCT
ftr-372	594	193	for	for	ADP
ftr-372	594	194	purposes	purpose	NOUN
ftr-372	594	195	of	of	ADP
ftr-372	594	196	subsection	subsection	NOUN
ftr-372	594	197	(	(	PUNCT
ftr-372	594	198	a	a	X
ftr-372	594	199	)	)	PUNCT
ftr-372	594	200	,	,	PUNCT
ftr-372	594	201	shall	shall	AUX
ftr-372	594	202	not	not	PART
ftr-372	594	203	be	be	AUX
ftr-372	594	204	treated	treat	VERB
ftr-372	594	205	as	as	ADP
ftr-372	594	206	resulting	result	VERB
ftr-372	594	207	in	in	ADP
ftr-372	594	208	evasion	evasion	NOUN
ftr-372	594	209	of	of	ADP
ftr-372	594	210	taxes	taxis	NOUN
ftr-372	594	211	and	and	CCONJ
ftr-372	594	212	shall	shall	AUX
ftr-372	594	213	be	be	AUX
ftr-372	594	214	treated	treat	VERB
ftr-372	594	215	as	as	ADP
ftr-372	594	216	clearly	clearly	ADV
ftr-372	594	217	reflecting	reflect	VERB
ftr-372	594	218	such	such	ADJ
ftr-372	594	219	income	income	NOUN
ftr-372	594	220	,	,	PUNCT
ftr-372	594	221	provided	provide	VERB
ftr-372	594	222	that	that	SCONJ
ftr-372	594	223	the	the	DET
ftr-372	594	224	net	net	ADJ
ftr-372	594	225	operating	operating	NOUN
ftr-372	594	226	income	income	NOUN
ftr-372	594	227	or	or	CCONJ
ftr-372	594	228	loss	loss	NOUN
ftr-372	594	229	of	of	ADP
ftr-372	594	230	all	all	DET
ftr-372	594	231	related	related	ADJ
ftr-372	594	232	parties	party	NOUN
ftr-372	594	233	participating	participate	VERB
ftr-372	594	234	in	in	ADP
ftr-372	594	235	such	such	ADJ
ftr-372	594	236	activity	activity	NOUN
ftr-372	594	237	is	be	AUX
ftr-372	594	238	,	,	PUNCT
ftr-372	594	239	taking	take	VERB
ftr-372	594	240	into	into	ADP
ftr-372	594	241	account	account	NOUN
ftr-372	594	242	all	all	DET
ftr-372	594	243	payments	payment	NOUN
ftr-372	594	244	and	and	CCONJ
ftr-372	594	245	other	other	ADJ
ftr-372	594	246	transactions	transaction	NOUN
ftr-372	594	247	among	among	ADP
ftr-372	594	248	such	such	ADJ
ftr-372	594	249	related	related	ADJ
ftr-372	594	250	parties	party	NOUN
ftr-372	594	251	,	,	PUNCT
ftr-372	594	252	divided	divide	VERB
ftr-372	594	253	among	among	ADP
ftr-372	594	254	such	such	ADJ
ftr-372	594	255	related	related	ADJ
ftr-372	594	256	parties	party	NOUN
ftr-372	594	257	so	so	SCONJ
ftr-372	594	258	that	that	SCONJ
ftr-372	594	259	each	each	PRON
ftr-372	594	260	earns	earn	VERB
ftr-372	594	261	the	the	DET
ftr-372	594	262	sum	sum	NOUN
ftr-372	594	263	of	of	ADP
ftr-372	594	264	–	–	PUNCT
ftr-372	594	265	(	(	PUNCT
ftr-372	594	266	a	a	NOUN
ftr-372	594	267	)	)	PUNCT
ftr-372	594	268	an	an	DET
ftr-372	594	269	amount	amount	NOUN
ftr-372	594	270	of	of	ADP
ftr-372	594	271	operating	operate	VERB
ftr-372	594	272	income	income	NOUN
ftr-372	594	273	equal	equal	ADJ
ftr-372	594	274	to	to	ADP
ftr-372	594	275	a	a	DET
ftr-372	594	276	markup	markup	NOUN
ftr-372	594	277	of	of	ADP
ftr-372	594	278	7.5	7.5	NUM
ftr-372	594	279	%	%	NOUN
ftr-372	594	280	(	(	PUNCT
ftr-372	594	281	or	or	CCONJ
ftr-372	594	282	such	such	ADJ
ftr-372	594	283	other	other	ADJ
ftr-372	594	284	markup	markup	NOUN
ftr-372	594	285	as	as	SCONJ
ftr-372	594	286	the	the	DET
ftr-372	594	287	secretary	secretary	NOUN
ftr-372	594	288	may	may	AUX
ftr-372	594	289	prescribe	prescribe	VERB
ftr-372	594	290	44	44	NUM
ftr-372	594	291	.	.	PUNCT
ftr-372	595	1	the	the	DET
ftr-372	595	2	proposed	propose	VERB
ftr-372	595	3	revision	revision	NOUN
ftr-372	595	4	eliminates	eliminate	VERB
ftr-372	595	5	what	what	PRON
ftr-372	595	6	is	be	AUX
ftr-372	595	7	now	now	ADV
ftr-372	595	8	the	the	DET
ftr-372	595	9	second	second	ADJ
ftr-372	595	10	sentence	sentence	NOUN
ftr-372	595	11	of	of	ADP
ftr-372	595	12	§	§	PROPN
ftr-372	595	13	482	482	NUM
ftr-372	595	14	,	,	PUNCT
ftr-372	595	15	commonly	commonly	ADV
ftr-372	595	16	called	call	VERB
ftr-372	595	17	the	the	DET
ftr-372	595	18	“	"	PUNCT
ftr-372	595	19	commensurate	commensurate	NOUN
ftr-372	595	20	with	with	ADP
ftr-372	595	21	income	income	NOUN
ftr-372	595	22	”	"	PUNCT
ftr-372	595	23	or	or	CCONJ
ftr-372	595	24	“	"	PUNCT
ftr-372	595	25	superroyalty	superroyalty	NOUN
ftr-372	595	26	”	"	PUNCT
ftr-372	595	27	rule	rule	NOUN
ftr-372	595	28	:	:	PUNCT
ftr-372	595	29	in	in	ADP
ftr-372	595	30	the	the	DET
ftr-372	595	31	case	case	NOUN
ftr-372	595	32	of	of	ADP
ftr-372	595	33	any	any	DET
ftr-372	595	34	transfer	transfer	NOUN
ftr-372	595	35	(	(	PUNCT
ftr-372	595	36	or	or	CCONJ
ftr-372	595	37	license	license	NOUN
ftr-372	595	38	)	)	PUNCT
ftr-372	595	39	of	of	ADP
ftr-372	595	40	intangible	intangible	ADJ
ftr-372	595	41	property	property	NOUN
ftr-372	595	42	(	(	PUNCT
ftr-372	595	43	within	within	ADP
ftr-372	595	44	the	the	DET
ftr-372	595	45	meaning	meaning	NOUN
ftr-372	595	46	of	of	ADP
ftr-372	595	47	936(h)(3)(b	936(h)(3)(b	NUM
ftr-372	595	48	)	)	PUNCT
ftr-372	595	49	)	)	PUNCT
ftr-372	595	50	,	,	PUNCT
ftr-372	595	51	the	the	DET
ftr-372	595	52	income	income	NOUN
ftr-372	595	53	with	with	ADP
ftr-372	595	54	respect	respect	NOUN
ftr-372	595	55	to	to	ADP
ftr-372	595	56	such	such	ADJ
ftr-372	595	57	transfer	transfer	NOUN
ftr-372	595	58	or	or	CCONJ
ftr-372	595	59	license	license	NOUN
ftr-372	595	60	shall	shall	AUX
ftr-372	595	61	be	be	AUX
ftr-372	595	62	commensurate	commensurate	ADJ
ftr-372	595	63	with	with	ADP
ftr-372	595	64	the	the	DET
ftr-372	595	65	income	income	NOUN
ftr-372	595	66	attributable	attributable	ADJ
ftr-372	595	67	to	to	ADP
ftr-372	595	68	the	the	DET
ftr-372	595	69	intangible	intangible	NOUN
ftr-372	595	70	.	.	PUNCT
ftr-372	596	1	under	under	ADP
ftr-372	596	2	the	the	DET
ftr-372	596	3	proposed	propose	VERB
ftr-372	596	4	revision	revision	NOUN
ftr-372	596	5	,	,	PUNCT
ftr-372	596	6	the	the	DET
ftr-372	596	7	concern	concern	NOUN
ftr-372	596	8	that	that	PRON
ftr-372	596	9	gave	give	VERB
ftr-372	596	10	rise	rise	NOUN
ftr-372	596	11	to	to	ADP
ftr-372	596	12	enactment	enactment	NOUN
ftr-372	596	13	of	of	ADP
ftr-372	596	14	this	this	DET
ftr-372	596	15	rule	rule	NOUN
ftr-372	596	16	–	–	PUNCT
ftr-372	596	17	namely	namely	ADV
ftr-372	596	18	,	,	PUNCT
ftr-372	596	19	that	that	SCONJ
ftr-372	596	20	taxpayers	taxpayer	NOUN
ftr-372	596	21	would	would	AUX
ftr-372	596	22	be	be	AUX
ftr-372	596	23	able	able	ADJ
ftr-372	596	24	to	to	PART
ftr-372	596	25	assign	assign	VERB
ftr-372	596	26	the	the	DET
ftr-372	596	27	income	income	NOUN
ftr-372	596	28	from	from	ADP
ftr-372	596	29	high	high	ADJ
ftr-372	596	30	-	-	PUNCT
ftr-372	596	31	value	value	NOUN
ftr-372	596	32	intangibles	intangible	NOUN
ftr-372	596	33	to	to	ADP
ftr-372	596	34	countries	country	NOUN
ftr-372	596	35	in	in	ADP
ftr-372	596	36	which	which	PRON
ftr-372	596	37	disproportionately	disproportionately	ADV
ftr-372	596	38	little	little	ADJ
ftr-372	596	39	activity	activity	NOUN
ftr-372	596	40	occurs	occur	VERB
ftr-372	596	41	–	–	PUNCT
ftr-372	596	42	generally	generally	ADV
ftr-372	596	43	should	should	AUX
ftr-372	596	44	not	not	PART
ftr-372	596	45	arise	arise	VERB
ftr-372	596	46	.	.	PUNCT
ftr-372	597	1	if	if	SCONJ
ftr-372	597	2	the	the	DET
ftr-372	597	3	propose	propose	ADJ
ftr-372	597	4	revision	revision	NOUN
ftr-372	597	5	is	be	AUX
ftr-372	597	6	enacted	enact	VERB
ftr-372	597	7	,	,	PUNCT
ftr-372	597	8	corresponding	corresponding	ADJ
ftr-372	597	9	changes	change	NOUN
ftr-372	597	10	should	should	AUX
ftr-372	597	11	be	be	AUX
ftr-372	597	12	made	make	VERB
ftr-372	597	13	to	to	ADP
ftr-372	597	14	§	§	PROPN
ftr-372	597	15	367(d	367(d	PROPN
ftr-372	597	16	)	)	PUNCT
ftr-372	597	17	,	,	PUNCT
ftr-372	597	18	which	which	PRON
ftr-372	597	19	incorporates	incorporate	VERB
ftr-372	597	20	a	a	DET
ftr-372	597	21	similar	similar	ADJ
ftr-372	597	22	rule	rule	NOUN
ftr-372	597	23	.	.	PUNCT
ftr-372	598	1	2009	2009	NUM
ftr-372	598	2	]	]	PUNCT
ftr-372	598	3	allocating	allocate	VERB
ftr-372	598	4	business	business	NOUN
ftr-372	598	5	profits	profit	NOUN
ftr-372	598	6	for	for	ADP
ftr-372	598	7	tax	tax	NOUN
ftr-372	598	8	purposes	purpose	NOUN
ftr-372	598	9	541	541	NUM
ftr-372	598	10	by	by	ADP
ftr-372	598	11	regulation	regulation	NOUN
ftr-372	598	12	as	as	SCONJ
ftr-372	598	13	described	describe	VERB
ftr-372	598	14	in	in	ADP
ftr-372	598	15	subsection	subsection	NOUN
ftr-372	598	16	(	(	PUNCT
ftr-372	598	17	d))45	d))45	NOUN
ftr-372	598	18	on	on	ADP
ftr-372	598	19	such	such	ADJ
ftr-372	598	20	related	related	ADJ
ftr-372	598	21	party	party	NOUN
ftr-372	598	22	’s	’s	PART
ftr-372	598	23	expenses	expense	NOUN
ftr-372	598	24	of	of	ADP
ftr-372	598	25	such	such	ADJ
ftr-372	598	26	activity	activity	NOUN
ftr-372	598	27	paid	pay	VERB
ftr-372	598	28	or	or	CCONJ
ftr-372	598	29	incurred	incur	VERB
ftr-372	598	30	with	with	ADP
ftr-372	598	31	respect	respect	NOUN
ftr-372	598	32	to	to	ADP
ftr-372	598	33	persons	person	NOUN
ftr-372	598	34	other	other	ADJ
ftr-372	598	35	than	than	ADP
ftr-372	598	36	related	related	ADJ
ftr-372	598	37	parties	party	NOUN
ftr-372	598	38	;	;	PUNCT
ftr-372	598	39	and	and	CCONJ
ftr-372	598	40	(	(	PUNCT
ftr-372	598	41	b	b	X
ftr-372	598	42	)	)	PUNCT
ftr-372	598	43	a	a	DET
ftr-372	598	44	proportionate	proportionate	ADJ
ftr-372	598	45	share	share	NOUN
ftr-372	598	46	of	of	ADP
ftr-372	598	47	any	any	DET
ftr-372	598	48	income	income	NOUN
ftr-372	598	49	from	from	ADP
ftr-372	598	50	such	such	ADJ
ftr-372	598	51	activity	activity	NOUN
ftr-372	598	52	remaining	remain	VERB
ftr-372	598	53	after	after	ADP
ftr-372	598	54	application	application	NOUN
ftr-372	598	55	of	of	ADP
ftr-372	598	56	subparagraph	subparagraph	NOUN
ftr-372	598	57	(	(	PUNCT
ftr-372	598	58	a	a	X
ftr-372	598	59	)	)	PUNCT
ftr-372	598	60	,	,	PUNCT
ftr-372	598	61	equal	equal	ADJ
ftr-372	598	62	to	to	ADP
ftr-372	598	63	such	such	ADJ
ftr-372	598	64	party	party	NOUN
ftr-372	598	65	’s	’s	PART
ftr-372	598	66	proportionate	proportionate	ADJ
ftr-372	598	67	share	share	NOUN
ftr-372	598	68	of	of	ADP
ftr-372	598	69	the	the	DET
ftr-372	598	70	revenues	revenue	NOUN
ftr-372	598	71	of	of	ADP
ftr-372	598	72	all	all	DET
ftr-372	598	73	related	related	ADJ
ftr-372	598	74	parties	party	NOUN
ftr-372	598	75	that	that	PRON
ftr-372	598	76	are	be	AUX
ftr-372	598	77	derived	derive	VERB
ftr-372	598	78	from	from	ADP
ftr-372	598	79	persons	person	NOUN
ftr-372	598	80	other	other	ADJ
ftr-372	598	81	than	than	ADP
ftr-372	598	82	related	related	ADJ
ftr-372	598	83	parties	party	NOUN
ftr-372	598	84	from	from	ADP
ftr-372	598	85	such	such	ADJ
ftr-372	598	86	activity	activity	NOUN
ftr-372	598	87	.	.	PUNCT
ftr-372	599	1	(	(	PUNCT
ftr-372	599	2	2	2	X
ftr-372	599	3	)	)	PUNCT
ftr-372	599	4	exception	exception	NOUN
ftr-372	599	5	if	if	SCONJ
ftr-372	599	6	net	net	ADJ
ftr-372	599	7	operating	operating	NOUN
ftr-372	599	8	income	income	NOUN
ftr-372	599	9	is	be	AUX
ftr-372	599	10	below	below	ADP
ftr-372	599	11	specified	specify	VERB
ftr-372	599	12	threshold	threshold	NOUN
ftr-372	599	13	or	or	CCONJ
ftr-372	599	14	in	in	ADP
ftr-372	599	15	case	case	NOUN
ftr-372	599	16	of	of	ADP
ftr-372	599	17	operating	operate	VERB
ftr-372	599	18	loss	loss	NOUN
ftr-372	599	19	from	from	ADP
ftr-372	599	20	activity	activity	NOUN
ftr-372	599	21	–	–	PUNCT
ftr-372	599	22	if	if	SCONJ
ftr-372	599	23	the	the	DET
ftr-372	599	24	combined	combined	ADJ
ftr-372	599	25	income	income	NOUN
ftr-372	599	26	of	of	ADP
ftr-372	599	27	all	all	DET
ftr-372	599	28	related	related	ADJ
ftr-372	599	29	parties	party	NOUN
ftr-372	599	30	from	from	ADP
ftr-372	599	31	an	an	DET
ftr-372	599	32	activity	activity	NOUN
ftr-372	599	33	described	describe	VERB
ftr-372	599	34	in	in	ADP
ftr-372	599	35	paragraph	paragraph	NOUN
ftr-372	599	36	(	(	PUNCT
ftr-372	599	37	1	1	NUM
ftr-372	599	38	)	)	PUNCT
ftr-372	599	39	is	be	AUX
ftr-372	599	40	greater	great	ADJ
ftr-372	599	41	than	than	ADP
ftr-372	599	42	zero	zero	NUM
ftr-372	599	43	but	but	CCONJ
ftr-372	599	44	is	be	AUX
ftr-372	599	45	insufficient	insufficient	ADJ
ftr-372	599	46	to	to	PART
ftr-372	599	47	provide	provide	VERB
ftr-372	599	48	all	all	PRON
ftr-372	599	49	of	of	ADP
ftr-372	599	50	such	such	ADJ
ftr-372	599	51	related	related	ADJ
ftr-372	599	52	parties	party	NOUN
ftr-372	599	53	with	with	ADP
ftr-372	599	54	the	the	DET
ftr-372	599	55	level	level	NOUN
ftr-372	599	56	of	of	ADP
ftr-372	599	57	operating	operate	VERB
ftr-372	599	58	income	income	NOUN
ftr-372	599	59	described	describe	VERB
ftr-372	599	60	in	in	ADP
ftr-372	599	61	subparagraph	subparagraph	NOUN
ftr-372	599	62	(	(	PUNCT
ftr-372	599	63	1)(a	1)(a	NUM
ftr-372	599	64	)	)	PUNCT
ftr-372	599	65	,	,	PUNCT
ftr-372	599	66	or	or	CCONJ
ftr-372	599	67	if	if	SCONJ
ftr-372	599	68	the	the	DET
ftr-372	599	69	activity	activity	NOUN
ftr-372	599	70	gives	give	VERB
ftr-372	599	71	rises	rise	NOUN
ftr-372	599	72	to	to	ADP
ftr-372	599	73	a	a	DET
ftr-372	599	74	net	net	ADJ
ftr-372	599	75	operating	operating	NOUN
ftr-372	599	76	loss	loss	NOUN
ftr-372	599	77	,	,	PUNCT
ftr-372	599	78	the	the	DET
ftr-372	599	79	income	income	NOUN
ftr-372	599	80	of	of	ADP
ftr-372	599	81	any	any	DET
ftr-372	599	82	such	such	ADJ
ftr-372	599	83	related	related	ADJ
ftr-372	599	84	party	party	NOUN
ftr-372	599	85	will	will	AUX
ftr-372	599	86	satisfy	satisfy	VERB
ftr-372	599	87	the	the	DET
ftr-372	599	88	requirement	requirement	NOUN
ftr-372	599	89	of	of	ADP
ftr-372	599	90	paragraph	paragraph	NOUN
ftr-372	599	91	(	(	PUNCT
ftr-372	599	92	1	1	NUM
ftr-372	599	93	)	)	PUNCT
ftr-372	599	94	if	if	SCONJ
ftr-372	599	95	the	the	DET
ftr-372	599	96	total	total	ADJ
ftr-372	599	97	operating	operate	VERB
ftr-372	599	98	income	income	NOUN
ftr-372	599	99	or	or	CCONJ
ftr-372	599	100	the	the	DET
ftr-372	599	101	operating	operating	NOUN
ftr-372	599	102	loss	loss	NOUN
ftr-372	599	103	,	,	PUNCT
ftr-372	599	104	as	as	SCONJ
ftr-372	599	105	the	the	DET
ftr-372	599	106	case	case	NOUN
ftr-372	599	107	may	may	AUX
ftr-372	599	108	be	be	AUX
ftr-372	599	109	,	,	PUNCT
ftr-372	599	110	of	of	ADP
ftr-372	599	111	such	such	ADJ
ftr-372	599	112	related	related	ADJ
ftr-372	599	113	parties	party	NOUN
ftr-372	599	114	is	be	AUX
ftr-372	599	115	shared	share	VERB
ftr-372	599	116	among	among	ADP
ftr-372	599	117	such	such	ADJ
ftr-372	599	118	related	related	ADJ
ftr-372	599	119	parties	party	NOUN
ftr-372	599	120	in	in	ADP
ftr-372	599	121	proportion	proportion	NOUN
ftr-372	599	122	to	to	ADP
ftr-372	599	123	their	their	PRON
ftr-372	599	124	respective	respective	ADJ
ftr-372	599	125	expenses	expense	NOUN
ftr-372	599	126	of	of	ADP
ftr-372	599	127	such	such	ADJ
ftr-372	599	128	activity	activity	NOUN
ftr-372	599	129	.	.	PUNCT
ftr-372	600	1	(	(	PUNCT
ftr-372	600	2	3	3	X
ftr-372	600	3	)	)	PUNCT
ftr-372	600	4	accounting	accounting	NOUN
ftr-372	600	5	methods	method	NOUN
ftr-372	600	6	–	–	PUNCT
ftr-372	600	7	except	except	SCONJ
ftr-372	600	8	as	as	ADP
ftr-372	600	9	otherwise	otherwise	ADV
ftr-372	600	10	provided	provide	VERB
ftr-372	600	11	in	in	ADP
ftr-372	600	12	this	this	DET
ftr-372	600	13	section	section	NOUN
ftr-372	600	14	or	or	CCONJ
ftr-372	600	15	in	in	ADP
ftr-372	600	16	regulations	regulation	NOUN
ftr-372	600	17	,	,	PUNCT
ftr-372	600	18	a	a	DET
ftr-372	600	19	party	party	NOUN
ftr-372	600	20	’s	’s	PART
ftr-372	600	21	revenue	revenue	NOUN
ftr-372	600	22	,	,	PUNCT
ftr-372	600	23	expenses	expense	NOUN
ftr-372	600	24	,	,	PUNCT
ftr-372	600	25	operating	operate	VERB
ftr-372	600	26	income	income	NOUN
ftr-372	600	27	and	and	CCONJ
ftr-372	600	28	operating	operating	NOUN
ftr-372	600	29	loss	loss	NOUN
ftr-372	600	30	,	,	PUNCT
ftr-372	600	31	if	if	SCONJ
ftr-372	600	32	any	any	PRON
ftr-372	600	33	,	,	PUNCT
ftr-372	600	34	shall	shall	AUX
ftr-372	600	35	be	be	AUX
ftr-372	600	36	determined	determine	VERB
ftr-372	600	37	according	accord	VERB
ftr-372	600	38	to	to	ADP
ftr-372	600	39	the	the	DET
ftr-372	600	40	accounting	accounting	NOUN
ftr-372	600	41	methods	method	NOUN
ftr-372	600	42	by	by	ADP
ftr-372	600	43	which	which	PRON
ftr-372	600	44	such	such	ADJ
ftr-372	600	45	party	party	NOUN
ftr-372	600	46	ordinarily	ordinarily	ADV
ftr-372	600	47	keeps	keep	VERB
ftr-372	600	48	its	its	PRON
ftr-372	600	49	books	book	NOUN
ftr-372	600	50	and	and	CCONJ
ftr-372	600	51	records	record	NOUN
ftr-372	600	52	.	.	PUNCT
ftr-372	601	1	(	(	PUNCT
ftr-372	601	2	4	4	X
ftr-372	601	3	)	)	PUNCT
ftr-372	601	4	rules	rule	NOUN
ftr-372	601	5	applicable	applicable	ADJ
ftr-372	601	6	to	to	ADP
ftr-372	601	7	related	related	ADJ
ftr-372	601	8	parties	party	NOUN
ftr-372	601	9	resident	resident	ADJ
ftr-372	601	10	for	for	ADP
ftr-372	601	11	income	income	NOUN
ftr-372	601	12	tax	tax	NOUN
ftr-372	601	13	purposes	purpose	NOUN
ftr-372	601	14	in	in	ADP
ftr-372	601	15	different	different	ADJ
ftr-372	601	16	countries	country	NOUN
ftr-372	601	17	except	except	SCONJ
ftr-372	601	18	as	as	ADV
ftr-372	601	19	otherwise	otherwise	ADV
ftr-372	601	20	provided	provide	VERB
ftr-372	601	21	in	in	ADP
ftr-372	601	22	this	this	DET
ftr-372	601	23	section	section	NOUN
ftr-372	601	24	or	or	CCONJ
ftr-372	601	25	in	in	ADP
ftr-372	601	26	regulations	regulation	NOUN
ftr-372	601	27	,	,	PUNCT
ftr-372	601	28	for	for	ADP
ftr-372	601	29	purposes	purpose	NOUN
ftr-372	601	30	of	of	ADP
ftr-372	601	31	this	this	DET
ftr-372	601	32	subsection	subsection	NOUN
ftr-372	601	33	—	—	PUNCT
ftr-372	601	34	(	(	PUNCT
ftr-372	601	35	a	a	X
ftr-372	601	36	)	)	PUNCT
ftr-372	601	37	revenues	revenue	NOUN
ftr-372	601	38	from	from	ADP
ftr-372	601	39	the	the	DET
ftr-372	601	40	provision	provision	NOUN
ftr-372	601	41	of	of	ADP
ftr-372	601	42	services	service	NOUN
ftr-372	601	43	shall	shall	AUX
ftr-372	601	44	be	be	AUX
ftr-372	601	45	treated	treat	VERB
ftr-372	601	46	as	as	SCONJ
ftr-372	601	47	earned	earn	VERB
ftr-372	601	48	by	by	ADP
ftr-372	601	49	the	the	DET
ftr-372	601	50	related	related	ADJ
ftr-372	601	51	party	party	NOUN
ftr-372	601	52	that	that	PRON
ftr-372	601	53	is	be	AUX
ftr-372	601	54	resident	resident	ADJ
ftr-372	601	55	for	for	ADP
ftr-372	601	56	income	income	NOUN
ftr-372	601	57	tax	tax	NOUN
ftr-372	601	58	45	45	NUM
ftr-372	601	59	.	.	PUNCT
ftr-372	602	1	the	the	DET
ftr-372	602	2	markup	markup	NOUN
ftr-372	602	3	of	of	ADP
ftr-372	602	4	7.5	7.5	NUM
ftr-372	602	5	%	%	NOUN
ftr-372	602	6	is	be	AUX
ftr-372	602	7	prescribed	prescribe	VERB
ftr-372	602	8	based	base	VERB
ftr-372	602	9	on	on	ADP
ftr-372	602	10	the	the	DET
ftr-372	602	11	authors	author	NOUN
ftr-372	602	12	’	’	PART
ftr-372	602	13	observation	observation	NOUN
ftr-372	602	14	that	that	SCONJ
ftr-372	602	15	tax	tax	NOUN
ftr-372	602	16	practitioners	practitioner	NOUN
ftr-372	602	17	in	in	ADP
ftr-372	602	18	both	both	CCONJ
ftr-372	602	19	private	private	ADJ
ftr-372	602	20	and	and	CCONJ
ftr-372	602	21	government	government	NOUN
ftr-372	602	22	practice	practice	NOUN
ftr-372	602	23	often	often	ADV
ftr-372	602	24	consider	consider	VERB
ftr-372	602	25	such	such	DET
ftr-372	602	26	a	a	DET
ftr-372	602	27	markup	markup	NOUN
ftr-372	602	28	to	to	PART
ftr-372	602	29	be	be	AUX
ftr-372	602	30	within	within	ADP
ftr-372	602	31	reasonable	reasonable	ADJ
ftr-372	602	32	ranges	range	NOUN
ftr-372	602	33	for	for	ADP
ftr-372	602	34	many	many	ADJ
ftr-372	602	35	kinds	kind	NOUN
ftr-372	602	36	of	of	ADP
ftr-372	602	37	activities	activity	NOUN
ftr-372	602	38	,	,	PUNCT
ftr-372	602	39	and	and	CCONJ
ftr-372	602	40	it	it	PRON
ftr-372	602	41	is	be	AUX
ftr-372	602	42	slightly	slightly	ADV
ftr-372	602	43	above	above	ADP
ftr-372	602	44	the	the	DET
ftr-372	602	45	7	7	NUM
ftr-372	602	46	%	%	NOUN
ftr-372	602	47	markup	markup	NOUN
ftr-372	602	48	set	set	VERB
ftr-372	602	49	forth	forth	ADV
ftr-372	602	50	as	as	ADP
ftr-372	602	51	the	the	DET
ftr-372	602	52	dividing	dividing	NOUN
ftr-372	602	53	line	line	NOUN
ftr-372	602	54	between	between	ADP
ftr-372	602	55	“	"	PUNCT
ftr-372	602	56	low	low	ADJ
ftr-372	602	57	margin	margin	NOUN
ftr-372	602	58	”	"	PUNCT
ftr-372	602	59	and	and	CCONJ
ftr-372	602	60	other	other	ADJ
ftr-372	602	61	services	service	NOUN
ftr-372	602	62	in	in	ADP
ftr-372	602	63	recently	recently	ADV
ftr-372	602	64	promulgated	promulgate	VERB
ftr-372	602	65	regulations	regulation	NOUN
ftr-372	602	66	.	.	PUNCT
ftr-372	603	1	temp	temp	NOUN
ftr-372	603	2	.	.	PUNCT
ftr-372	604	1	reg	reg	PROPN
ftr-372	604	2	.	.	PUNCT
ftr-372	605	1	§	§	PROPN
ftr-372	605	2	1.482	1.482	NUM
ftr-372	605	3	-	-	SYM
ftr-372	605	4	9t(b)(4)(ii	9t(b)(4)(ii	NUM
ftr-372	605	5	)	)	PUNCT
ftr-372	605	6	.	.	PUNCT
ftr-372	606	1	it	it	PRON
ftr-372	606	2	is	be	AUX
ftr-372	606	3	anticipated	anticipate	VERB
ftr-372	606	4	that	that	SCONJ
ftr-372	606	5	the	the	DET
ftr-372	606	6	treasury	treasury	NOUN
ftr-372	606	7	will	will	AUX
ftr-372	606	8	by	by	ADP
ftr-372	606	9	regulation	regulation	NOUN
ftr-372	606	10	prescribe	prescribe	VERB
ftr-372	606	11	different	different	ADJ
ftr-372	606	12	markups	markup	NOUN
ftr-372	606	13	for	for	ADP
ftr-372	606	14	geographic	geographic	ADJ
ftr-372	606	15	locations	location	NOUN
ftr-372	606	16	,	,	PUNCT
ftr-372	606	17	or	or	CCONJ
ftr-372	606	18	particular	particular	ADJ
ftr-372	606	19	industries	industry	NOUN
ftr-372	606	20	,	,	PUNCT
ftr-372	606	21	in	in	ADP
ftr-372	606	22	which	which	PRON
ftr-372	606	23	a	a	DET
ftr-372	606	24	markup	markup	NOUN
ftr-372	606	25	of	of	ADP
ftr-372	606	26	7.5	7.5	NUM
ftr-372	606	27	%	%	NOUN
ftr-372	606	28	does	do	AUX
ftr-372	606	29	not	not	PART
ftr-372	606	30	constitute	constitute	VERB
ftr-372	606	31	a	a	DET
ftr-372	606	32	reasonable	reasonable	ADJ
ftr-372	606	33	estimate	estimate	NOUN
ftr-372	606	34	of	of	ADP
ftr-372	606	35	a	a	DET
ftr-372	606	36	“	"	PUNCT
ftr-372	606	37	routine	routine	ADJ
ftr-372	606	38	”	"	PUNCT
ftr-372	606	39	level	level	NOUN
ftr-372	606	40	of	of	ADP
ftr-372	606	41	return	return	NOUN
ftr-372	606	42	based	base	VERB
ftr-372	606	43	on	on	ADP
ftr-372	606	44	prevailing	prevail	VERB
ftr-372	606	45	market	market	NOUN
ftr-372	606	46	conditions	condition	NOUN
ftr-372	606	47	.	.	PUNCT
ftr-372	607	1	542	542	NUM
ftr-372	607	2	florida	florida	PROPN
ftr-372	607	3	tax	tax	NOUN
ftr-372	607	4	review	review	NOUN
ftr-372	607	5	[	[	X
ftr-372	607	6	vol	vol	NOUN
ftr-372	607	7	.	.	NOUN
ftr-372	607	8	9:5	9:5	NUM
ftr-372	607	9	purposes	purpose	NOUN
ftr-372	607	10	of	of	ADP
ftr-372	607	11	the	the	DET
ftr-372	607	12	country	country	NOUN
ftr-372	607	13	in	in	ADP
ftr-372	607	14	which	which	PRON
ftr-372	607	15	the	the	DET
ftr-372	607	16	services	service	NOUN
ftr-372	607	17	are	be	AUX
ftr-372	607	18	performed;46	performed;46	NOUN
ftr-372	607	19	(	(	PUNCT
ftr-372	607	20	b	b	NOUN
ftr-372	607	21	)	)	PUNCT
ftr-372	607	22	except	except	SCONJ
ftr-372	607	23	as	as	ADV
ftr-372	607	24	otherwise	otherwise	ADV
ftr-372	607	25	provided	provide	VERB
ftr-372	607	26	in	in	ADP
ftr-372	607	27	subparagraph	subparagraph	NOUN
ftr-372	607	28	4(c	4(c	NUM
ftr-372	607	29	)	)	PUNCT
ftr-372	607	30	,	,	PUNCT
ftr-372	607	31	revenues	revenue	NOUN
ftr-372	607	32	from	from	ADP
ftr-372	607	33	the	the	DET
ftr-372	607	34	provision	provision	NOUN
ftr-372	607	35	of	of	ADP
ftr-372	607	36	tangible	tangible	ADJ
ftr-372	607	37	and	and	CCONJ
ftr-372	607	38	intangible	intangible	ADJ
ftr-372	607	39	property	property	NOUN
ftr-372	607	40	shall	shall	AUX
ftr-372	607	41	be	be	AUX
ftr-372	607	42	treated	treat	VERB
ftr-372	607	43	as	as	SCONJ
ftr-372	607	44	earned	earn	VERB
ftr-372	607	45	by	by	ADP
ftr-372	607	46	the	the	DET
ftr-372	607	47	related	related	ADJ
ftr-372	607	48	party	party	NOUN
ftr-372	607	49	that	that	PRON
ftr-372	607	50	is	be	AUX
ftr-372	607	51	resident	resident	ADJ
ftr-372	607	52	for	for	ADP
ftr-372	607	53	income	income	NOUN
ftr-372	607	54	tax	tax	NOUN
ftr-372	607	55	purposes	purpose	NOUN
ftr-372	607	56	in	in	ADP
ftr-372	607	57	the	the	DET
ftr-372	607	58	country	country	NOUN
ftr-372	607	59	in	in	ADP
ftr-372	607	60	which	which	PRON
ftr-372	607	61	the	the	DET
ftr-372	607	62	tangible	tangible	ADJ
ftr-372	607	63	property	property	NOUN
ftr-372	607	64	is	be	AUX
ftr-372	607	65	consumed	consume	VERB
ftr-372	607	66	or	or	CCONJ
ftr-372	607	67	placed	place	VERB
ftr-372	607	68	in	in	ADP
ftr-372	607	69	service	service	NOUN
ftr-372	607	70	for	for	ADP
ftr-372	607	71	its	its	PRON
ftr-372	607	72	intended	intend	VERB
ftr-372	607	73	use,47	use,47	NOUN
ftr-372	607	74	and	and	CCONJ
ftr-372	607	75	in	in	ADP
ftr-372	607	76	which	which	PRON
ftr-372	607	77	the	the	DET
ftr-372	607	78	intangible	intangible	ADJ
ftr-372	607	79	property	property	NOUN
ftr-372	607	80	is	be	AUX
ftr-372	607	81	used;48	used;48	X
ftr-372	607	82	(	(	PUNCT
ftr-372	607	83	c	c	NOUN
ftr-372	607	84	)	)	PUNCT
ftr-372	607	85	revenues	revenue	NOUN
ftr-372	607	86	from	from	ADP
ftr-372	607	87	the	the	DET
ftr-372	607	88	provision	provision	NOUN
ftr-372	607	89	of	of	ADP
ftr-372	607	90	tangible	tangible	ADJ
ftr-372	607	91	property	property	NOUN
ftr-372	607	92	that	that	PRON
ftr-372	607	93	is	be	AUX
ftr-372	607	94	to	to	PART
ftr-372	607	95	be	be	AUX
ftr-372	607	96	incorporated	incorporate	VERB
ftr-372	607	97	into	into	ADP
ftr-372	607	98	other	other	ADJ
ftr-372	607	99	tangible	tangible	ADJ
ftr-372	607	100	property	property	NOUN
ftr-372	607	101	,	,	PUNCT
ftr-372	607	102	or	or	CCONJ
ftr-372	607	103	otherwise	otherwise	ADV
ftr-372	607	104	transformed	transform	VERB
ftr-372	607	105	substantially	substantially	ADV
ftr-372	607	106	,	,	PUNCT
ftr-372	607	107	by	by	ADP
ftr-372	607	108	manufacturing	manufacturing	NOUN
ftr-372	607	109	or	or	CCONJ
ftr-372	607	110	other	other	ADJ
ftr-372	607	111	processes	process	NOUN
ftr-372	607	112	prior	prior	ADV
ftr-372	607	113	to	to	ADP
ftr-372	607	114	sale	sale	NOUN
ftr-372	607	115	to	to	ADP
ftr-372	607	116	the	the	DET
ftr-372	607	117	user	user	NOUN
ftr-372	607	118	or	or	CCONJ
ftr-372	607	119	consumer	consumer	NOUN
ftr-372	607	120	of	of	ADP
ftr-372	607	121	such	such	ADJ
ftr-372	607	122	tangible	tangible	ADJ
ftr-372	607	123	property	property	NOUN
ftr-372	607	124	,	,	PUNCT
ftr-372	607	125	and	and	CCONJ
ftr-372	607	126	revenues	revenue	NOUN
ftr-372	607	127	from	from	ADP
ftr-372	607	128	the	the	DET
ftr-372	607	129	provision	provision	NOUN
ftr-372	607	130	of	of	ADP
ftr-372	607	131	intangible	intangible	ADJ
ftr-372	607	132	property	property	NOUN
ftr-372	607	133	that	that	PRON
ftr-372	607	134	is	be	AUX
ftr-372	607	135	to	to	PART
ftr-372	607	136	be	be	AUX
ftr-372	607	137	used	use	VERB
ftr-372	607	138	in	in	ADP
ftr-372	607	139	the	the	DET
ftr-372	607	140	manufacturing	manufacturing	NOUN
ftr-372	607	141	of	of	ADP
ftr-372	607	142	products	product	NOUN
ftr-372	607	143	,	,	PUNCT
ftr-372	607	144	shall	shall	AUX
ftr-372	607	145	be	be	AUX
ftr-372	607	146	treated	treat	VERB
ftr-372	607	147	as	as	ADP
ftr-372	607	148	earned	earn	VERB
ftr-372	607	149	as	as	SCONJ
ftr-372	607	150	follows	follow	VERB
ftr-372	607	151	:	:	PUNCT
ftr-372	607	152	(	(	PUNCT
ftr-372	607	153	i	i	NOUN
ftr-372	607	154	)	)	PUNCT
ftr-372	607	155	if	if	SCONJ
ftr-372	607	156	the	the	DET
ftr-372	607	157	taxpayer	taxpayer	NOUN
ftr-372	607	158	establishes	establish	VERB
ftr-372	607	159	to	to	ADP
ftr-372	607	160	the	the	DET
ftr-372	607	161	satisfaction	satisfaction	NOUN
ftr-372	607	162	of	of	ADP
ftr-372	607	163	the	the	DET
ftr-372	607	164	secretary	secretary	NOUN
ftr-372	607	165	that	that	SCONJ
ftr-372	607	166	the	the	DET
ftr-372	607	167	income	income	NOUN
ftr-372	607	168	from	from	ADP
ftr-372	607	169	such	such	ADJ
ftr-372	607	170	46	46	NUM
ftr-372	607	171	.	.	PUNCT
ftr-372	608	1	it	it	PRON
ftr-372	608	2	is	be	AUX
ftr-372	608	3	anticipated	anticipate	VERB
ftr-372	608	4	that	that	SCONJ
ftr-372	608	5	regulations	regulation	NOUN
ftr-372	608	6	will	will	AUX
ftr-372	608	7	provide	provide	VERB
ftr-372	608	8	for	for	ADP
ftr-372	608	9	different	different	ADJ
ftr-372	608	10	treatment	treatment	NOUN
ftr-372	608	11	with	with	ADP
ftr-372	608	12	respect	respect	NOUN
ftr-372	608	13	to	to	ADP
ftr-372	608	14	advertising	advertising	NOUN
ftr-372	608	15	services	service	NOUN
ftr-372	608	16	.	.	PUNCT
ftr-372	609	1	regulations	regulation	NOUN
ftr-372	609	2	may	may	AUX
ftr-372	609	3	,	,	PUNCT
ftr-372	609	4	for	for	ADP
ftr-372	609	5	example	example	NOUN
ftr-372	609	6	,	,	PUNCT
ftr-372	609	7	provide	provide	VERB
ftr-372	609	8	that	that	SCONJ
ftr-372	609	9	revenues	revenue	NOUN
ftr-372	609	10	from	from	ADP
ftr-372	609	11	advertising	advertising	NOUN
ftr-372	609	12	in	in	ADP
ftr-372	609	13	print	print	NOUN
ftr-372	609	14	media	medium	NOUN
ftr-372	609	15	be	be	AUX
ftr-372	609	16	apportioned	apportion	VERB
ftr-372	609	17	based	base	VERB
ftr-372	609	18	on	on	ADP
ftr-372	609	19	the	the	DET
ftr-372	609	20	taxpayer	taxpayer	NOUN
ftr-372	609	21	’s	’s	PART
ftr-372	609	22	best	well	ADV
ftr-372	609	23	reasonably	reasonably	ADV
ftr-372	609	24	available	available	ADJ
ftr-372	609	25	estimates	estimate	NOUN
ftr-372	609	26	of	of	ADP
ftr-372	609	27	circulation	circulation	NOUN
ftr-372	609	28	,	,	PUNCT
ftr-372	609	29	from	from	ADP
ftr-372	609	30	advertising	advertising	NOUN
ftr-372	609	31	in	in	ADP
ftr-372	609	32	electronic	electronic	ADJ
ftr-372	609	33	media	medium	NOUN
ftr-372	609	34	based	base	VERB
ftr-372	609	35	on	on	ADP
ftr-372	609	36	the	the	DET
ftr-372	609	37	taxpayer	taxpayer	NOUN
ftr-372	609	38	’s	’s	PART
ftr-372	609	39	best	well	ADV
ftr-372	609	40	reasonably	reasonably	ADV
ftr-372	609	41	available	available	ADJ
ftr-372	609	42	estimate	estimate	NOUN
ftr-372	609	43	of	of	ADP
ftr-372	609	44	the	the	DET
ftr-372	609	45	distribution	distribution	NOUN
ftr-372	609	46	of	of	ADP
ftr-372	609	47	viewers	viewer	NOUN
ftr-372	609	48	or	or	CCONJ
ftr-372	609	49	listeners	listener	NOUN
ftr-372	609	50	,	,	PUNCT
ftr-372	609	51	or	or	CCONJ
ftr-372	609	52	from	from	ADP
ftr-372	609	53	internet	internet	NOUN
ftr-372	609	54	advertising	advertising	NOUN
ftr-372	609	55	based	base	VERB
ftr-372	609	56	on	on	ADP
ftr-372	609	57	the	the	DET
ftr-372	609	58	taxpayer	taxpayer	NOUN
ftr-372	609	59	’s	’s	PART
ftr-372	609	60	best	well	ADV
ftr-372	609	61	reasonably	reasonably	ADV
ftr-372	609	62	available	available	ADJ
ftr-372	609	63	estimate	estimate	NOUN
ftr-372	609	64	of	of	ADP
ftr-372	609	65	the	the	DET
ftr-372	609	66	distribution	distribution	NOUN
ftr-372	609	67	of	of	ADP
ftr-372	609	68	website	website	NOUN
ftr-372	609	69	visits	visit	NOUN
ftr-372	609	70	.	.	PUNCT
ftr-372	610	1	47	47	NUM
ftr-372	610	2	.	.	PUNCT
ftr-372	611	1	regulations	regulation	NOUN
ftr-372	611	2	should	should	AUX
ftr-372	611	3	specify	specify	VERB
ftr-372	611	4	that	that	SCONJ
ftr-372	611	5	taxpayers	taxpayer	NOUN
ftr-372	611	6	will	will	AUX
ftr-372	611	7	be	be	AUX
ftr-372	611	8	permitted	permit	VERB
ftr-372	611	9	to	to	PART
ftr-372	611	10	base	base	VERB
ftr-372	611	11	determinations	determination	NOUN
ftr-372	611	12	of	of	ADP
ftr-372	611	13	where	where	SCONJ
ftr-372	611	14	tangible	tangible	ADJ
ftr-372	611	15	property	property	NOUN
ftr-372	611	16	is	be	AUX
ftr-372	611	17	consumed	consume	VERB
ftr-372	611	18	or	or	CCONJ
ftr-372	611	19	placed	place	VERB
ftr-372	611	20	in	in	ADP
ftr-372	611	21	service	service	NOUN
ftr-372	611	22	for	for	ADP
ftr-372	611	23	its	its	PRON
ftr-372	611	24	intended	intend	VERB
ftr-372	611	25	use	use	NOUN
ftr-372	611	26	on	on	ADP
ftr-372	611	27	reasonable	reasonable	ADJ
ftr-372	611	28	and	and	CCONJ
ftr-372	611	29	good	good	ADJ
ftr-372	611	30	faith	faith	NOUN
ftr-372	611	31	inferences	inference	NOUN
ftr-372	611	32	,	,	PUNCT
ftr-372	611	33	including	include	VERB
ftr-372	611	34	statistical	statistical	ADJ
ftr-372	611	35	inferences	inference	NOUN
ftr-372	611	36	,	,	PUNCT
ftr-372	611	37	based	base	VERB
ftr-372	611	38	on	on	ADP
ftr-372	611	39	information	information	NOUN
ftr-372	611	40	that	that	PRON
ftr-372	611	41	is	be	AUX
ftr-372	611	42	available	available	ADJ
ftr-372	611	43	to	to	ADP
ftr-372	611	44	taxpayers	taxpayer	NOUN
ftr-372	611	45	in	in	ADP
ftr-372	611	46	the	the	DET
ftr-372	611	47	ordinary	ordinary	ADJ
ftr-372	611	48	course	course	NOUN
ftr-372	611	49	of	of	ADP
ftr-372	611	50	business	business	NOUN
ftr-372	611	51	,	,	PUNCT
ftr-372	611	52	such	such	ADJ
ftr-372	611	53	as	as	ADP
ftr-372	611	54	shipping	shipping	NOUN
ftr-372	611	55	records	record	NOUN
ftr-372	611	56	,	,	PUNCT
ftr-372	611	57	customs	custom	NOUN
ftr-372	611	58	filings	filing	NOUN
ftr-372	611	59	,	,	PUNCT
ftr-372	611	60	market	market	NOUN
ftr-372	611	61	surveys	survey	NOUN
ftr-372	611	62	and	and	CCONJ
ftr-372	611	63	other	other	ADJ
ftr-372	611	64	regulatory	regulatory	ADJ
ftr-372	611	65	filings	filing	NOUN
ftr-372	611	66	(	(	PUNCT
ftr-372	611	67	e.g.	e.g.	ADV
ftr-372	611	68	,	,	PUNCT
ftr-372	611	69	those	those	PRON
ftr-372	611	70	dealing	deal	VERB
ftr-372	611	71	with	with	ADP
ftr-372	611	72	food	food	NOUN
ftr-372	611	73	and	and	CCONJ
ftr-372	611	74	drug	drug	NOUN
ftr-372	611	75	laws	law	NOUN
ftr-372	611	76	or	or	CCONJ
ftr-372	611	77	labeling	labeling	NOUN
ftr-372	611	78	requirements	requirement	NOUN
ftr-372	611	79	)	)	PUNCT
ftr-372	611	80	.	.	PUNCT
ftr-372	612	1	the	the	DET
ftr-372	612	2	irs	irs	PROPN
ftr-372	612	3	should	should	AUX
ftr-372	612	4	challenge	challenge	VERB
ftr-372	612	5	such	such	ADJ
ftr-372	612	6	determinations	determination	NOUN
ftr-372	612	7	only	only	ADV
ftr-372	612	8	if	if	SCONJ
ftr-372	612	9	the	the	DET
ftr-372	612	10	taxpayer	taxpayer	NOUN
ftr-372	612	11	appears	appear	VERB
ftr-372	612	12	not	not	PART
ftr-372	612	13	to	to	PART
ftr-372	612	14	have	have	AUX
ftr-372	612	15	exercised	exercise	VERB
ftr-372	612	16	reasonable	reasonable	ADJ
ftr-372	612	17	care	care	NOUN
ftr-372	612	18	and	and	CCONJ
ftr-372	612	19	due	due	ADJ
ftr-372	612	20	diligence	diligence	NOUN
ftr-372	612	21	in	in	ADP
ftr-372	612	22	making	make	VERB
ftr-372	612	23	estimates	estimate	NOUN
ftr-372	612	24	,	,	PUNCT
ftr-372	612	25	or	or	CCONJ
ftr-372	612	26	if	if	SCONJ
ftr-372	612	27	inaccuracies	inaccuracy	NOUN
ftr-372	612	28	in	in	ADP
ftr-372	612	29	a	a	DET
ftr-372	612	30	taxpayer	taxpayer	NOUN
ftr-372	612	31	’s	’s	PART
ftr-372	612	32	determinations	determination	NOUN
ftr-372	612	33	might	might	AUX
ftr-372	612	34	materially	materially	ADV
ftr-372	612	35	affect	affect	VERB
ftr-372	612	36	the	the	DET
ftr-372	612	37	taxpayer	taxpayer	NOUN
ftr-372	612	38	’s	’s	PART
ftr-372	612	39	income	income	NOUN
ftr-372	612	40	that	that	PRON
ftr-372	612	41	is	be	AUX
ftr-372	612	42	subject	subject	ADJ
ftr-372	612	43	to	to	ADP
ftr-372	612	44	u.s	u.s	PROPN
ftr-372	612	45	.	.	PROPN
ftr-372	612	46	taxation	taxation	NOUN
ftr-372	612	47	.	.	PUNCT
ftr-372	613	1	48	48	NUM
ftr-372	613	2	.	.	PUNCT
ftr-372	614	1	for	for	ADP
ftr-372	614	2	example	example	NOUN
ftr-372	614	3	,	,	PUNCT
ftr-372	614	4	if	if	SCONJ
ftr-372	614	5	a	a	DET
ftr-372	614	6	u.s	u.s	PROPN
ftr-372	614	7	.	.	PROPN
ftr-372	614	8	corporation	corporation	NOUN
ftr-372	614	9	licenses	license	VERB
ftr-372	614	10	a	a	DET
ftr-372	614	11	patent	patent	NOUN
ftr-372	614	12	to	to	ADP
ftr-372	614	13	an	an	DET
ftr-372	614	14	affiliate	affiliate	NOUN
ftr-372	614	15	in	in	ADP
ftr-372	614	16	ireland	ireland	PROPN
ftr-372	614	17	,	,	PUNCT
ftr-372	614	18	the	the	DET
ftr-372	614	19	irish	irish	ADJ
ftr-372	614	20	affiliate	affiliate	NOUN
ftr-372	614	21	sublicenses	sublicense	VERB
ftr-372	614	22	the	the	DET
ftr-372	614	23	patent	patent	NOUN
ftr-372	614	24	to	to	ADP
ftr-372	614	25	an	an	DET
ftr-372	614	26	unrelated	unrelated	ADJ
ftr-372	614	27	party	party	NOUN
ftr-372	614	28	in	in	ADP
ftr-372	614	29	germany	germany	PROPN
ftr-372	614	30	for	for	ADP
ftr-372	614	31	use	use	NOUN
ftr-372	614	32	in	in	ADP
ftr-372	614	33	the	the	DET
ftr-372	614	34	manufacture	manufacture	NOUN
ftr-372	614	35	of	of	ADP
ftr-372	614	36	products	product	NOUN
ftr-372	614	37	in	in	ADP
ftr-372	614	38	germany	germany	PROPN
ftr-372	614	39	,	,	PUNCT
ftr-372	614	40	the	the	DET
ftr-372	614	41	resulting	result	VERB
ftr-372	614	42	royalty	royalty	NOUN
ftr-372	614	43	revenue	revenue	NOUN
ftr-372	614	44	will	will	AUX
ftr-372	614	45	be	be	AUX
ftr-372	614	46	treated	treat	VERB
ftr-372	614	47	as	as	SCONJ
ftr-372	614	48	earned	earn	VERB
ftr-372	614	49	in	in	ADP
ftr-372	614	50	germany	germany	PROPN
ftr-372	614	51	if	if	SCONJ
ftr-372	614	52	the	the	DET
ftr-372	614	53	u.s	u.s	PROPN
ftr-372	614	54	.	.	PROPN
ftr-372	614	55	corporation	corporation	NOUN
ftr-372	614	56	has	have	VERB
ftr-372	614	57	an	an	DET
ftr-372	614	58	affiliate	affiliate	NOUN
ftr-372	614	59	in	in	ADP
ftr-372	614	60	germany	germany	PROPN
ftr-372	614	61	,	,	PUNCT
ftr-372	614	62	or	or	CCONJ
ftr-372	614	63	(	(	PUNCT
ftr-372	614	64	see	see	AUX
ftr-372	614	65	proposed	propose	VERB
ftr-372	614	66	§	§	PROPN
ftr-372	614	67	482(b)(4)(i	482(b)(4)(i	PROPN
ftr-372	614	68	)	)	PUNCT
ftr-372	614	69	)	)	PUNCT
ftr-372	614	70	,	,	PUNCT
ftr-372	614	71	if	if	SCONJ
ftr-372	614	72	the	the	DET
ftr-372	614	73	u.s	u.s	PROPN
ftr-372	614	74	.	.	PROPN
ftr-372	614	75	corporation	corporation	NOUN
ftr-372	614	76	has	have	VERB
ftr-372	614	77	no	no	DET
ftr-372	614	78	affiliate	affiliate	NOUN
ftr-372	614	79	in	in	ADP
ftr-372	614	80	germany	germany	PROPN
ftr-372	614	81	,	,	PUNCT
ftr-372	614	82	the	the	DET
ftr-372	614	83	resulting	result	VERB
ftr-372	614	84	royalty	royalty	NOUN
ftr-372	614	85	income	income	NOUN
ftr-372	614	86	will	will	AUX
ftr-372	614	87	be	be	AUX
ftr-372	614	88	apportioned	apportion	VERB
ftr-372	614	89	among	among	ADP
ftr-372	614	90	the	the	DET
ftr-372	614	91	members	member	NOUN
ftr-372	614	92	of	of	ADP
ftr-372	614	93	the	the	DET
ftr-372	614	94	group	group	NOUN
ftr-372	614	95	according	accord	VERB
ftr-372	614	96	to	to	ADP
ftr-372	614	97	their	their	PRON
ftr-372	614	98	relative	relative	ADJ
ftr-372	614	99	levels	level	NOUN
ftr-372	614	100	of	of	ADP
ftr-372	614	101	expenses	expense	NOUN
ftr-372	614	102	.	.	PUNCT
ftr-372	615	1	2009	2009	NUM
ftr-372	615	2	]	]	PUNCT
ftr-372	615	3	allocating	allocate	VERB
ftr-372	615	4	business	business	NOUN
ftr-372	615	5	profits	profit	NOUN
ftr-372	615	6	for	for	ADP
ftr-372	615	7	tax	tax	NOUN
ftr-372	615	8	purposes	purpose	NOUN
ftr-372	615	9	543	543	NUM
ftr-372	615	10	manufacturing	manufacturing	NOUN
ftr-372	615	11	or	or	CCONJ
ftr-372	615	12	other	other	ADJ
ftr-372	615	13	processes	process	NOUN
ftr-372	615	14	is	be	AUX
ftr-372	615	15	subject	subject	ADJ
ftr-372	615	16	to	to	ADP
ftr-372	615	17	an	an	DET
ftr-372	615	18	effective	effective	ADJ
ftr-372	615	19	rate	rate	NOUN
ftr-372	615	20	of	of	ADP
ftr-372	615	21	income	income	NOUN
ftr-372	615	22	tax	tax	NOUN
ftr-372	615	23	imposed	impose	VERB
ftr-372	615	24	by	by	ADP
ftr-372	615	25	a	a	DET
ftr-372	615	26	foreign	foreign	ADJ
ftr-372	615	27	country	country	NOUN
ftr-372	615	28	greater	great	ADJ
ftr-372	615	29	than	than	ADP
ftr-372	615	30	90	90	NUM
ftr-372	615	31	%	%	NOUN
ftr-372	615	32	of	of	ADP
ftr-372	615	33	the	the	DET
ftr-372	615	34	maximum	maximum	ADJ
ftr-372	615	35	rate	rate	NOUN
ftr-372	615	36	of	of	ADP
ftr-372	615	37	tax	tax	NOUN
ftr-372	615	38	specified	specify	VERB
ftr-372	615	39	in	in	ADP
ftr-372	615	40	section	section	NOUN
ftr-372	615	41	11	11	NUM
ftr-372	615	42	,	,	PUNCT
ftr-372	615	43	such	such	ADJ
ftr-372	615	44	revenues	revenue	NOUN
ftr-372	615	45	shall	shall	AUX
ftr-372	615	46	be	be	AUX
ftr-372	615	47	treated	treat	VERB
ftr-372	615	48	as	as	SCONJ
ftr-372	615	49	earned	earn	VERB
ftr-372	615	50	in	in	ADP
ftr-372	615	51	such	such	ADJ
ftr-372	615	52	foreign	foreign	ADJ
ftr-372	615	53	country	country	NOUN
ftr-372	615	54	;	;	PUNCT
ftr-372	615	55	(	(	PUNCT
ftr-372	615	56	ii	ii	NOUN
ftr-372	615	57	)	)	PUNCT
ftr-372	615	58	if	if	SCONJ
ftr-372	615	59	the	the	DET
ftr-372	615	60	taxpayer	taxpayer	NOUN
ftr-372	615	61	can	can	AUX
ftr-372	615	62	not	not	PART
ftr-372	615	63	establish	establish	VERB
ftr-372	615	64	that	that	SCONJ
ftr-372	615	65	the	the	DET
ftr-372	615	66	income	income	NOUN
ftr-372	615	67	from	from	ADP
ftr-372	615	68	such	such	ADJ
ftr-372	615	69	manufacturing	manufacturing	NOUN
ftr-372	615	70	or	or	CCONJ
ftr-372	615	71	other	other	ADJ
ftr-372	615	72	processes	process	NOUN
ftr-372	615	73	is	be	AUX
ftr-372	615	74	subject	subject	ADJ
ftr-372	615	75	to	to	ADP
ftr-372	615	76	an	an	DET
ftr-372	615	77	effective	effective	ADJ
ftr-372	615	78	rate	rate	NOUN
ftr-372	615	79	of	of	ADP
ftr-372	615	80	taxation	taxation	NOUN
ftr-372	615	81	described	describe	VERB
ftr-372	615	82	in	in	ADP
ftr-372	615	83	subparagraph	subparagraph	NOUN
ftr-372	615	84	(	(	PUNCT
ftr-372	615	85	c)(i	c)(i	NOUN
ftr-372	615	86	)	)	PUNCT
ftr-372	615	87	,	,	PUNCT
ftr-372	615	88	but	but	CCONJ
ftr-372	615	89	if	if	SCONJ
ftr-372	615	90	the	the	DET
ftr-372	615	91	taxpayer	taxpayer	NOUN
ftr-372	615	92	can	can	AUX
ftr-372	615	93	establish	establish	VERB
ftr-372	615	94	to	to	ADP
ftr-372	615	95	the	the	DET
ftr-372	615	96	satisfaction	satisfaction	NOUN
ftr-372	615	97	of	of	ADP
ftr-372	615	98	the	the	DET
ftr-372	615	99	secretary	secretary	NOUN
ftr-372	615	100	,	,	PUNCT
ftr-372	615	101	with	with	ADP
ftr-372	615	102	reasonably	reasonably	ADV
ftr-372	615	103	certainty	certainty	ADJ
ftr-372	615	104	,	,	PUNCT
ftr-372	615	105	the	the	DET
ftr-372	615	106	countries	country	NOUN
ftr-372	615	107	in	in	ADP
ftr-372	615	108	which	which	PRON
ftr-372	615	109	such	such	ADJ
ftr-372	615	110	tangible	tangible	ADJ
ftr-372	615	111	property	property	NOUN
ftr-372	615	112	,	,	PUNCT
ftr-372	615	113	following	follow	VERB
ftr-372	615	114	incorporation	incorporation	NOUN
ftr-372	615	115	into	into	ADP
ftr-372	615	116	other	other	ADJ
ftr-372	615	117	property	property	NOUN
ftr-372	615	118	or	or	CCONJ
ftr-372	615	119	other	other	ADJ
ftr-372	615	120	transformation	transformation	NOUN
ftr-372	615	121	,	,	PUNCT
ftr-372	615	122	or	or	CCONJ
ftr-372	615	123	the	the	DET
ftr-372	615	124	property	property	NOUN
ftr-372	615	125	that	that	PRON
ftr-372	615	126	is	be	AUX
ftr-372	615	127	manufactured	manufacture	VERB
ftr-372	615	128	using	use	VERB
ftr-372	615	129	such	such	ADJ
ftr-372	615	130	intangible	intangible	ADJ
ftr-372	615	131	property	property	NOUN
ftr-372	615	132	,	,	PUNCT
ftr-372	615	133	is	be	AUX
ftr-372	615	134	used	use	VERB
ftr-372	615	135	or	or	CCONJ
ftr-372	615	136	placed	place	VERB
ftr-372	615	137	in	in	ADP
ftr-372	615	138	service	service	NOUN
ftr-372	615	139	for	for	ADP
ftr-372	615	140	its	its	PRON
ftr-372	615	141	intended	intended	ADJ
ftr-372	615	142	use,49	use,49	ADJ
ftr-372	615	143	such	such	ADJ
ftr-372	615	144	revenues	revenue	NOUN
ftr-372	615	145	shall	shall	AUX
ftr-372	615	146	be	be	AUX
ftr-372	615	147	treated	treat	VERB
ftr-372	615	148	as	as	SCONJ
ftr-372	615	149	earned	earn	VERB
ftr-372	615	150	in	in	ADP
ftr-372	615	151	such	such	ADJ
ftr-372	615	152	countries	country	NOUN
ftr-372	615	153	;	;	PUNCT
ftr-372	615	154	and	and	CCONJ
ftr-372	615	155	(	(	PUNCT
ftr-372	615	156	iii	iii	X
ftr-372	615	157	)	)	PUNCT
ftr-372	615	158	if	if	SCONJ
ftr-372	615	159	the	the	DET
ftr-372	615	160	taxpayer	taxpayer	NOUN
ftr-372	615	161	can	can	AUX
ftr-372	615	162	not	not	PART
ftr-372	615	163	establish	establish	VERB
ftr-372	615	164	the	the	DET
ftr-372	615	165	conditions	condition	NOUN
ftr-372	615	166	described	describe	VERB
ftr-372	615	167	in	in	ADP
ftr-372	615	168	subparagraphs	subparagraph	NOUN
ftr-372	615	169	(	(	PUNCT
ftr-372	615	170	c)(i	c)(i	NOUN
ftr-372	615	171	)	)	PUNCT
ftr-372	615	172	or	or	CCONJ
ftr-372	615	173	(	(	PUNCT
ftr-372	615	174	c)(ii	c)(ii	NOUN
ftr-372	615	175	)	)	PUNCT
ftr-372	615	176	,	,	PUNCT
ftr-372	615	177	such	such	ADJ
ftr-372	615	178	revenues	revenue	NOUN
ftr-372	615	179	shall	shall	AUX
ftr-372	615	180	be	be	AUX
ftr-372	615	181	treated	treat	VERB
ftr-372	615	182	as	as	SCONJ
ftr-372	615	183	earned	earn	VERB
ftr-372	615	184	in	in	ADP
ftr-372	615	185	the	the	DET
ftr-372	615	186	united	united	PROPN
ftr-372	615	187	states	states	PROPN
ftr-372	615	188	.	.	PUNCT
ftr-372	616	1	(	(	PUNCT
ftr-372	616	2	d	d	X
ftr-372	616	3	)	)	PUNCT
ftr-372	616	4	revenues	revenue	NOUN
ftr-372	616	5	from	from	ADP
ftr-372	616	6	the	the	DET
ftr-372	616	7	provision	provision	NOUN
ftr-372	616	8	of	of	ADP
ftr-372	616	9	banking	banking	NOUN
ftr-372	616	10	,	,	PUNCT
ftr-372	616	11	insurance	insurance	NOUN
ftr-372	616	12	,	,	PUNCT
ftr-372	616	13	brokerage	brokerage	NOUN
ftr-372	616	14	,	,	PUNCT
ftr-372	616	15	or	or	CCONJ
ftr-372	616	16	other	other	ADJ
ftr-372	616	17	financial	financial	ADJ
ftr-372	616	18	services	service	NOUN
ftr-372	616	19	,	,	PUNCT
ftr-372	616	20	and	and	CCONJ
ftr-372	616	21	revenues	revenue	NOUN
ftr-372	616	22	of	of	ADP
ftr-372	616	23	a	a	DET
ftr-372	616	24	kind	kind	NOUN
ftr-372	616	25	described	describe	VERB
ftr-372	616	26	in	in	ADP
ftr-372	616	27	section	section	NOUN
ftr-372	616	28	954(c	954(c	PROPN
ftr-372	616	29	)	)	PUNCT
ftr-372	616	30	that	that	PRON
ftr-372	616	31	are	be	AUX
ftr-372	616	32	attributable	attributable	ADJ
ftr-372	616	33	to	to	ADP
ftr-372	616	34	particular	particular	ADJ
ftr-372	616	35	activities	activity	NOUN
ftr-372	616	36	,	,	PUNCT
ftr-372	616	37	shall	shall	AUX
ftr-372	616	38	be	be	AUX
ftr-372	616	39	treated	treat	VERB
ftr-372	616	40	as	as	SCONJ
ftr-372	616	41	earned	earn	VERB
ftr-372	616	42	by	by	ADP
ftr-372	616	43	related	related	ADJ
ftr-372	616	44	parties	party	NOUN
ftr-372	616	45	in	in	ADP
ftr-372	616	46	proportion	proportion	NOUN
ftr-372	616	47	to	to	ADP
ftr-372	616	48	their	their	PRON
ftr-372	616	49	expenses	expense	NOUN
ftr-372	616	50	of	of	ADP
ftr-372	616	51	such	such	ADJ
ftr-372	616	52	activities	activity	NOUN
ftr-372	616	53	as	as	SCONJ
ftr-372	616	54	determined	determine	VERB
ftr-372	616	55	pursuant	pursuant	NOUN
ftr-372	616	56	to	to	ADP
ftr-372	616	57	this	this	DET
ftr-372	616	58	subsection;50	subsection;50	NOUN
ftr-372	616	59	(	(	PUNCT
ftr-372	616	60	e	e	NOUN
ftr-372	616	61	)	)	PUNCT
ftr-372	616	62	revenues	revenue	NOUN
ftr-372	616	63	from	from	ADP
ftr-372	616	64	the	the	DET
ftr-372	616	65	provision	provision	NOUN
ftr-372	616	66	of	of	ADP
ftr-372	616	67	transportation	transportation	NOUN
ftr-372	616	68	described	describe	VERB
ftr-372	616	69	in	in	ADP
ftr-372	616	70	section	section	NOUN
ftr-372	616	71	863(c	863(c	PROPN
ftr-372	616	72	)	)	PUNCT
ftr-372	616	73	,	,	PUNCT
ftr-372	616	74	space	space	NOUN
ftr-372	616	75	and	and	CCONJ
ftr-372	616	76	ocean	ocean	NOUN
ftr-372	616	77	activities	activity	NOUN
ftr-372	616	78	described	describe	VERB
ftr-372	616	79	in	in	ADP
ftr-372	616	80	section	section	NOUN
ftr-372	616	81	863(d	863(d	PROPN
ftr-372	616	82	)	)	PUNCT
ftr-372	616	83	,	,	PUNCT
ftr-372	616	84	and	and	CCONJ
ftr-372	616	85	international	international	ADJ
ftr-372	616	86	communications	communication	NOUN
ftr-372	616	87	described	describe	VERB
ftr-372	616	88	in	in	ADP
ftr-372	616	89	section	section	NOUN
ftr-372	616	90	863(e	863(e	PROPN
ftr-372	616	91	)	)	PUNCT
ftr-372	616	92	shall	shall	AUX
ftr-372	616	93	,	,	PUNCT
ftr-372	616	94	respectively	respectively	ADV
ftr-372	616	95	,	,	PUNCT
ftr-372	616	96	be	be	AUX
ftr-372	616	97	treated	treat	VERB
ftr-372	616	98	as	as	SCONJ
ftr-372	616	99	derived	derive	VERB
ftr-372	616	100	by	by	ADP
ftr-372	616	101	49	49	NUM
ftr-372	616	102	.	.	PUNCT
ftr-372	617	1	see	see	VERB
ftr-372	617	2	supra	supra	PROPN
ftr-372	617	3	note	note	PROPN
ftr-372	617	4	57	57	NUM
ftr-372	617	5	.	.	NOUN
ftr-372	618	1	50	50	NUM
ftr-372	618	2	.	.	PUNCT
ftr-372	619	1	it	it	PRON
ftr-372	619	2	is	be	AUX
ftr-372	619	3	anticipated	anticipate	VERB
ftr-372	619	4	that	that	SCONJ
ftr-372	619	5	regulations	regulation	NOUN
ftr-372	619	6	will	will	AUX
ftr-372	619	7	provide	provide	VERB
ftr-372	619	8	that	that	DET
ftr-372	619	9	revenues	revenue	NOUN
ftr-372	619	10	for	for	ADP
ftr-372	619	11	the	the	DET
ftr-372	619	12	provision	provision	NOUN
ftr-372	619	13	of	of	ADP
ftr-372	619	14	banking	banking	NOUN
ftr-372	619	15	,	,	PUNCT
ftr-372	619	16	insurance	insurance	NOUN
ftr-372	619	17	,	,	PUNCT
ftr-372	619	18	brokerage	brokerage	NOUN
ftr-372	619	19	,	,	PUNCT
ftr-372	619	20	or	or	CCONJ
ftr-372	619	21	other	other	ADJ
ftr-372	619	22	financial	financial	ADJ
ftr-372	619	23	services	service	NOUN
ftr-372	619	24	will	will	AUX
ftr-372	619	25	be	be	AUX
ftr-372	619	26	treated	treat	VERB
ftr-372	619	27	as	as	SCONJ
ftr-372	619	28	earned	earn	VERB
ftr-372	619	29	by	by	ADP
ftr-372	619	30	the	the	DET
ftr-372	619	31	related	related	ADJ
ftr-372	619	32	party	party	NOUN
ftr-372	619	33	that	that	PRON
ftr-372	619	34	is	be	AUX
ftr-372	619	35	resident	resident	ADJ
ftr-372	619	36	for	for	ADP
ftr-372	619	37	income	income	NOUN
ftr-372	619	38	tax	tax	NOUN
ftr-372	619	39	purposes	purpose	NOUN
ftr-372	619	40	in	in	ADP
ftr-372	619	41	the	the	DET
ftr-372	619	42	country	country	NOUN
ftr-372	619	43	in	in	ADP
ftr-372	619	44	which	which	PRON
ftr-372	619	45	such	such	ADJ
ftr-372	619	46	revenues	revenue	NOUN
ftr-372	619	47	can	can	AUX
ftr-372	619	48	be	be	AUX
ftr-372	619	49	identified	identify	VERB
ftr-372	619	50	,	,	PUNCT
ftr-372	619	51	with	with	ADP
ftr-372	619	52	reasonable	reasonable	ADJ
ftr-372	619	53	certainty	certainty	NOUN
ftr-372	619	54	in	in	ADP
ftr-372	619	55	view	view	NOUN
ftr-372	619	56	of	of	ADP
ftr-372	619	57	the	the	DET
ftr-372	619	58	records	record	NOUN
ftr-372	619	59	and	and	CCONJ
ftr-372	619	60	other	other	ADJ
ftr-372	619	61	information	information	NOUN
ftr-372	619	62	available	available	ADJ
ftr-372	619	63	to	to	ADP
ftr-372	619	64	the	the	DET
ftr-372	619	65	taxpayer	taxpayer	NOUN
ftr-372	619	66	,	,	PUNCT
ftr-372	619	67	with	with	ADP
ftr-372	619	68	services	service	NOUN
ftr-372	619	69	provided	provide	VERB
ftr-372	619	70	to	to	ADP
ftr-372	619	71	individuals	individual	NOUN
ftr-372	619	72	resident	resident	NOUN
ftr-372	619	73	,	,	PUNCT
ftr-372	619	74	property	property	NOUN
ftr-372	619	75	located	locate	VERB
ftr-372	619	76	,	,	PUNCT
ftr-372	619	77	or	or	CCONJ
ftr-372	619	78	active	active	ADJ
ftr-372	619	79	business	business	NOUN
ftr-372	619	80	activities	activity	NOUN
ftr-372	619	81	conducted	conduct	VERB
ftr-372	619	82	within	within	ADP
ftr-372	619	83	that	that	DET
ftr-372	619	84	country	country	NOUN
ftr-372	619	85	.	.	PUNCT
ftr-372	620	1	544	544	NUM
ftr-372	620	2	florida	florida	PROPN
ftr-372	620	3	tax	tax	NOUN
ftr-372	620	4	review	review	NOUN
ftr-372	620	5	[	[	X
ftr-372	620	6	vol	vol	NOUN
ftr-372	620	7	.	.	PUNCT
ftr-372	620	8	9:5	9:5	NUM
ftr-372	620	9	the	the	DET
ftr-372	620	10	related	related	ADJ
ftr-372	620	11	parties	party	NOUN
ftr-372	620	12	in	in	ADP
ftr-372	620	13	a	a	DET
ftr-372	620	14	manner	manner	NOUN
ftr-372	620	15	consistent	consistent	ADJ
ftr-372	620	16	with	with	ADP
ftr-372	620	17	the	the	DET
ftr-372	620	18	principles	principle	NOUN
ftr-372	620	19	employed	employ	VERB
ftr-372	620	20	by	by	ADP
ftr-372	620	21	those	those	DET
ftr-372	620	22	provisions	provision	NOUN
ftr-372	620	23	and	and	CCONJ
ftr-372	620	24	the	the	DET
ftr-372	620	25	regulations	regulation	NOUN
ftr-372	620	26	thereunder	thereunder	VERB
ftr-372	620	27	in	in	ADP
ftr-372	620	28	determining	determine	VERB
ftr-372	620	29	the	the	DET
ftr-372	620	30	sources	source	NOUN
ftr-372	620	31	of	of	ADP
ftr-372	620	32	such	such	ADJ
ftr-372	620	33	income	income	NOUN
ftr-372	620	34	;	;	PUNCT
ftr-372	620	35	(	(	PUNCT
ftr-372	620	36	f	f	X
ftr-372	620	37	)	)	PUNCT
ftr-372	620	38	expenses	expense	NOUN
ftr-372	620	39	incurred	incur	VERB
ftr-372	620	40	for	for	ADP
ftr-372	620	41	the	the	DET
ftr-372	620	42	provision	provision	NOUN
ftr-372	620	43	of	of	ADP
ftr-372	620	44	services	service	NOUN
ftr-372	620	45	shall	shall	AUX
ftr-372	620	46	be	be	AUX
ftr-372	620	47	treated	treat	VERB
ftr-372	620	48	as	as	ADP
ftr-372	620	49	incurred	incur	VERB
ftr-372	620	50	by	by	ADP
ftr-372	620	51	the	the	DET
ftr-372	620	52	related	related	ADJ
ftr-372	620	53	party	party	NOUN
ftr-372	620	54	that	that	PRON
ftr-372	620	55	is	be	AUX
ftr-372	620	56	resident	resident	ADJ
ftr-372	620	57	for	for	ADP
ftr-372	620	58	income	income	NOUN
ftr-372	620	59	tax	tax	NOUN
ftr-372	620	60	purposes	purpose	NOUN
ftr-372	620	61	in	in	ADP
ftr-372	620	62	the	the	DET
ftr-372	620	63	country	country	NOUN
ftr-372	620	64	where	where	SCONJ
ftr-372	620	65	the	the	DET
ftr-372	620	66	services	service	NOUN
ftr-372	620	67	are	be	AUX
ftr-372	620	68	performed	perform	VERB
ftr-372	620	69	;	;	PUNCT
ftr-372	620	70	(	(	PUNCT
ftr-372	620	71	g	g	NOUN
ftr-372	620	72	)	)	PUNCT
ftr-372	620	73	expenses	expense	NOUN
ftr-372	620	74	related	relate	VERB
ftr-372	620	75	to	to	ADP
ftr-372	620	76	tangible	tangible	ADJ
ftr-372	620	77	property	property	NOUN
ftr-372	620	78	,	,	PUNCT
ftr-372	620	79	including	include	VERB
ftr-372	620	80	but	but	CCONJ
ftr-372	620	81	not	not	PART
ftr-372	620	82	limited	limit	VERB
ftr-372	620	83	to	to	ADP
ftr-372	620	84	expenses	expense	NOUN
ftr-372	620	85	for	for	ADP
ftr-372	620	86	depreciation	depreciation	NOUN
ftr-372	620	87	and	and	CCONJ
ftr-372	620	88	maintenance	maintenance	NOUN
ftr-372	620	89	,	,	PUNCT
ftr-372	620	90	shall	shall	AUX
ftr-372	620	91	be	be	AUX
ftr-372	620	92	treated	treat	VERB
ftr-372	620	93	as	as	ADP
ftr-372	620	94	incurred	incur	VERB
ftr-372	620	95	by	by	ADP
ftr-372	620	96	the	the	DET
ftr-372	620	97	related	related	ADJ
ftr-372	620	98	party	party	NOUN
ftr-372	620	99	that	that	PRON
ftr-372	620	100	is	be	AUX
ftr-372	620	101	resident	resident	ADJ
ftr-372	620	102	for	for	ADP
ftr-372	620	103	income	income	NOUN
ftr-372	620	104	tax	tax	NOUN
ftr-372	620	105	purposes	purpose	NOUN
ftr-372	620	106	in	in	ADP
ftr-372	620	107	the	the	DET
ftr-372	620	108	country	country	NOUN
ftr-372	620	109	where	where	SCONJ
ftr-372	620	110	the	the	DET
ftr-372	620	111	property	property	NOUN
ftr-372	620	112	is	be	AUX
ftr-372	620	113	located	locate	VERB
ftr-372	620	114	;	;	PUNCT
ftr-372	620	115	(	(	PUNCT
ftr-372	620	116	h	h	NOUN
ftr-372	620	117	)	)	PUNCT
ftr-372	620	118	expenses	expense	NOUN
ftr-372	620	119	not	not	PART
ftr-372	620	120	otherwise	otherwise	ADV
ftr-372	620	121	described	describe	VERB
ftr-372	620	122	in	in	ADP
ftr-372	620	123	this	this	DET
ftr-372	620	124	paragraph	paragraph	NOUN
ftr-372	620	125	shall	shall	AUX
ftr-372	620	126	be	be	AUX
ftr-372	620	127	treated	treat	VERB
ftr-372	620	128	as	as	ADP
ftr-372	620	129	incurred	incur	VERB
ftr-372	620	130	by	by	ADP
ftr-372	620	131	the	the	DET
ftr-372	620	132	related	related	ADJ
ftr-372	620	133	party	party	NOUN
ftr-372	620	134	that	that	PRON
ftr-372	620	135	is	be	AUX
ftr-372	620	136	resident	resident	ADJ
ftr-372	620	137	for	for	ADP
ftr-372	620	138	income	income	NOUN
ftr-372	620	139	tax	tax	NOUN
ftr-372	620	140	purposes	purpose	NOUN
ftr-372	620	141	in	in	ADP
ftr-372	620	142	the	the	DET
ftr-372	620	143	country	country	NOUN
ftr-372	620	144	where	where	SCONJ
ftr-372	620	145	the	the	DET
ftr-372	620	146	benefit	benefit	NOUN
ftr-372	620	147	of	of	ADP
ftr-372	620	148	such	such	ADJ
ftr-372	620	149	expenses	expense	NOUN
ftr-372	620	150	is	be	AUX
ftr-372	620	151	derived;51	derived;51	NOUN
ftr-372	620	152	(	(	PUNCT
ftr-372	620	153	i	i	NOUN
ftr-372	620	154	)	)	PUNCT
ftr-372	620	155	revenues	revenue	NOUN
ftr-372	620	156	or	or	CCONJ
ftr-372	620	157	expenses	expense	NOUN
ftr-372	620	158	that	that	PRON
ftr-372	620	159	,	,	PUNCT
ftr-372	620	160	under	under	ADP
ftr-372	620	161	subparagraphs	subparagraph	NOUN
ftr-372	620	162	(	(	PUNCT
ftr-372	620	163	a	a	X
ftr-372	620	164	)	)	PUNCT
ftr-372	620	165	through	through	ADP
ftr-372	620	166	(	(	PUNCT
ftr-372	620	167	h	h	NOUN
ftr-372	620	168	)	)	PUNCT
ftr-372	620	169	,	,	PUNCT
ftr-372	620	170	are	be	AUX
ftr-372	620	171	treated	treat	VERB
ftr-372	620	172	as	as	SCONJ
ftr-372	620	173	earned	earn	VERB
ftr-372	620	174	or	or	CCONJ
ftr-372	620	175	incurred	incur	VERB
ftr-372	620	176	in	in	ADP
ftr-372	620	177	a	a	DET
ftr-372	620	178	country	country	NOUN
ftr-372	620	179	in	in	ADP
ftr-372	620	180	which	which	PRON
ftr-372	620	181	no	no	DET
ftr-372	620	182	related	related	ADJ
ftr-372	620	183	party	party	NOUN
ftr-372	620	184	participating	participate	VERB
ftr-372	620	185	in	in	ADP
ftr-372	620	186	the	the	DET
ftr-372	620	187	activity	activity	NOUN
ftr-372	620	188	is	be	AUX
ftr-372	620	189	resident	resident	ADJ
ftr-372	620	190	for	for	SCONJ
ftr-372	620	191	income	income	NOUN
ftr-372	620	192	tax	tax	NOUN
ftr-372	620	193	purposes	purpose	NOUN
ftr-372	620	194	shall	shall	AUX
ftr-372	620	195	be	be	AUX
ftr-372	620	196	treated	treat	VERB
ftr-372	620	197	as	as	ADP
ftr-372	620	198	earned	earn	VERB
ftr-372	620	199	or	or	CCONJ
ftr-372	620	200	incurred	incur	VERB
ftr-372	620	201	,	,	PUNCT
ftr-372	620	202	as	as	SCONJ
ftr-372	620	203	the	the	DET
ftr-372	620	204	case	case	NOUN
ftr-372	620	205	may	may	AUX
ftr-372	620	206	be	be	AUX
ftr-372	620	207	,	,	PUNCT
ftr-372	620	208	by	by	ADP
ftr-372	620	209	all	all	DET
ftr-372	620	210	such	such	ADJ
ftr-372	620	211	related	related	ADJ
ftr-372	620	212	parties	party	NOUN
ftr-372	620	213	in	in	ADP
ftr-372	620	214	proportion	proportion	NOUN
ftr-372	620	215	to	to	ADP
ftr-372	620	216	their	their	PRON
ftr-372	620	217	respective	respective	ADJ
ftr-372	620	218	expenses	expense	NOUN
ftr-372	620	219	(	(	PUNCT
ftr-372	620	220	determined	determine	VERB
ftr-372	620	221	prior	prior	ADV
ftr-372	620	222	to	to	ADP
ftr-372	620	223	the	the	DET
ftr-372	620	224	application	application	NOUN
ftr-372	620	225	of	of	ADP
ftr-372	620	226	this	this	DET
ftr-372	620	227	subparagraph	subparagraph	NOUN
ftr-372	620	228	)	)	PUNCT
ftr-372	620	229	that	that	PRON
ftr-372	620	230	are	be	AUX
ftr-372	620	231	related	relate	VERB
ftr-372	620	232	to	to	ADP
ftr-372	620	233	the	the	DET
ftr-372	620	234	activity	activity	NOUN
ftr-372	620	235	;	;	PUNCT
ftr-372	620	236	and	and	CCONJ
ftr-372	620	237	(	(	PUNCT
ftr-372	620	238	j	j	NOUN
ftr-372	620	239	)	)	PUNCT
ftr-372	620	240	if	if	SCONJ
ftr-372	620	241	a	a	DET
ftr-372	620	242	related	related	ADJ
ftr-372	620	243	party	party	NOUN
ftr-372	620	244	incurs	incur	VERB
ftr-372	620	245	expenditures	expenditure	NOUN
ftr-372	620	246	that	that	PRON
ftr-372	620	247	benefit	benefit	VERB
ftr-372	620	248	more	more	ADJ
ftr-372	620	249	than	than	ADP
ftr-372	620	250	one	one	NUM
ftr-372	620	251	activity	activity	NOUN
ftr-372	620	252	described	describe	VERB
ftr-372	620	253	in	in	ADP
ftr-372	620	254	paragraph	paragraph	NOUN
ftr-372	620	255	(	(	PUNCT
ftr-372	620	256	1	1	NUM
ftr-372	620	257	)	)	PUNCT
ftr-372	620	258	,	,	PUNCT
ftr-372	620	259	such	such	ADJ
ftr-372	620	260	expenditures	expenditure	NOUN
ftr-372	620	261	shall	shall	AUX
ftr-372	620	262	be	be	AUX
ftr-372	620	263	apportioned	apportion	VERB
ftr-372	620	264	among	among	ADP
ftr-372	620	265	such	such	ADJ
ftr-372	620	266	activities	activity	NOUN
ftr-372	620	267	51	51	NUM
ftr-372	620	268	.	.	PUNCT
ftr-372	621	1	regulations	regulation	NOUN
ftr-372	621	2	should	should	AUX
ftr-372	621	3	provide	provide	VERB
ftr-372	621	4	that	that	SCONJ
ftr-372	621	5	the	the	DET
ftr-372	621	6	benefit	benefit	NOUN
ftr-372	621	7	of	of	ADP
ftr-372	621	8	royalties	royalty	NOUN
ftr-372	621	9	paid	pay	VERB
ftr-372	621	10	with	with	ADP
ftr-372	621	11	respect	respect	NOUN
ftr-372	621	12	to	to	ADP
ftr-372	621	13	intangible	intangible	ADJ
ftr-372	621	14	property	property	NOUN
ftr-372	621	15	shall	shall	AUX
ftr-372	621	16	be	be	AUX
ftr-372	621	17	treated	treat	VERB
ftr-372	621	18	as	as	ADP
ftr-372	621	19	enjoyed	enjoy	VERB
ftr-372	621	20	in	in	ADP
ftr-372	621	21	the	the	DET
ftr-372	621	22	jurisdiction	jurisdiction	NOUN
ftr-372	621	23	in	in	ADP
ftr-372	621	24	which	which	PRON
ftr-372	621	25	property	property	NOUN
ftr-372	621	26	is	be	AUX
ftr-372	621	27	manufactured	manufacture	VERB
ftr-372	621	28	or	or	CCONJ
ftr-372	621	29	services	service	NOUN
ftr-372	621	30	are	be	AUX
ftr-372	621	31	performed	perform	VERB
ftr-372	621	32	using	use	VERB
ftr-372	621	33	such	such	ADJ
ftr-372	621	34	intangible	intangible	ADJ
ftr-372	621	35	property	property	NOUN
ftr-372	621	36	.	.	PUNCT
ftr-372	622	1	2009	2009	NUM
ftr-372	622	2	]	]	PUNCT
ftr-372	622	3	allocating	allocate	VERB
ftr-372	622	4	business	business	NOUN
ftr-372	622	5	profits	profit	NOUN
ftr-372	622	6	for	for	ADP
ftr-372	622	7	tax	tax	NOUN
ftr-372	622	8	purposes	purpose	NOUN
ftr-372	622	9	545	545	NUM
ftr-372	622	10	according	accord	VERB
ftr-372	622	11	to	to	ADP
ftr-372	622	12	the	the	DET
ftr-372	622	13	relative	relative	ADJ
ftr-372	622	14	benefits	benefit	NOUN
ftr-372	622	15	provided	provide	VERB
ftr-372	622	16	by	by	ADP
ftr-372	622	17	such	such	ADJ
ftr-372	622	18	expenditures.52	expenditures.52	ADJ
ftr-372	622	19	(	(	PUNCT
ftr-372	622	20	5	5	NUM
ftr-372	622	21	)	)	PUNCT
ftr-372	622	22	exception	exception	NOUN
ftr-372	622	23	for	for	ADP
ftr-372	622	24	activities	activity	NOUN
ftr-372	622	25	involving	involve	VERB
ftr-372	622	26	only	only	ADV
ftr-372	622	27	the	the	DET
ftr-372	622	28	provision	provision	NOUN
ftr-372	622	29	of	of	ADP
ftr-372	622	30	services	service	NOUN
ftr-372	622	31	by	by	ADP
ftr-372	622	32	a	a	DET
ftr-372	622	33	related	related	ADJ
ftr-372	622	34	party	party	NOUN
ftr-372	622	35	.	.	PUNCT
ftr-372	623	1	if	if	SCONJ
ftr-372	623	2	,	,	PUNCT
ftr-372	623	3	with	with	ADP
ftr-372	623	4	respect	respect	NOUN
ftr-372	623	5	to	to	ADP
ftr-372	623	6	an	an	DET
ftr-372	623	7	activity	activity	NOUN
ftr-372	623	8	described	describe	VERB
ftr-372	623	9	in	in	ADP
ftr-372	623	10	paragraph	paragraph	NOUN
ftr-372	623	11	(	(	PUNCT
ftr-372	623	12	1	1	NUM
ftr-372	623	13	)	)	PUNCT
ftr-372	623	14	,	,	PUNCT
ftr-372	623	15	the	the	DET
ftr-372	623	16	only	only	ADJ
ftr-372	623	17	assistance	assistance	NOUN
ftr-372	623	18	or	or	CCONJ
ftr-372	623	19	contribution	contribution	NOUN
ftr-372	623	20	provided	provide	VERB
ftr-372	623	21	by	by	ADP
ftr-372	623	22	a	a	DET
ftr-372	623	23	related	related	ADJ
ftr-372	623	24	party	party	NOUN
ftr-372	623	25	to	to	ADP
ftr-372	623	26	other	other	ADJ
ftr-372	623	27	related	related	ADJ
ftr-372	623	28	parties	party	NOUN
ftr-372	623	29	consists	consist	VERB
ftr-372	623	30	of	of	ADP
ftr-372	623	31	the	the	DET
ftr-372	623	32	performance	performance	NOUN
ftr-372	623	33	of	of	ADP
ftr-372	623	34	personal	personal	ADJ
ftr-372	623	35	services	service	NOUN
ftr-372	623	36	by	by	ADP
ftr-372	623	37	employees	employee	NOUN
ftr-372	623	38	or	or	CCONJ
ftr-372	623	39	other	other	ADJ
ftr-372	623	40	persons	person	NOUN
ftr-372	623	41	(	(	PUNCT
ftr-372	623	42	including	include	VERB
ftr-372	623	43	the	the	DET
ftr-372	623	44	procurement	procurement	NOUN
ftr-372	623	45	of	of	ADP
ftr-372	623	46	tangible	tangible	ADJ
ftr-372	623	47	or	or	CCONJ
ftr-372	623	48	intangible	intangible	ADJ
ftr-372	623	49	property	property	NOUN
ftr-372	623	50	from	from	ADP
ftr-372	623	51	unrelated	unrelated	ADJ
ftr-372	623	52	persons	person	NOUN
ftr-372	623	53	for	for	ADP
ftr-372	623	54	the	the	DET
ftr-372	623	55	benefit	benefit	NOUN
ftr-372	623	56	of	of	ADP
ftr-372	623	57	a	a	DET
ftr-372	623	58	related	related	ADJ
ftr-372	623	59	party	party	NOUN
ftr-372	623	60	)	)	PUNCT
ftr-372	623	61	,	,	PUNCT
ftr-372	623	62	then	then	ADV
ftr-372	623	63	,	,	PUNCT
ftr-372	623	64	at	at	ADP
ftr-372	623	65	the	the	DET
ftr-372	623	66	election	election	NOUN
ftr-372	623	67	of	of	ADP
ftr-372	623	68	the	the	DET
ftr-372	623	69	taxpayer	taxpayer	NOUN
ftr-372	623	70	,	,	PUNCT
ftr-372	623	71	the	the	DET
ftr-372	623	72	rules	rule	NOUN
ftr-372	623	73	for	for	ADP
ftr-372	623	74	allocation	allocation	NOUN
ftr-372	623	75	and	and	CCONJ
ftr-372	623	76	apportionment	apportionment	NOUN
ftr-372	623	77	of	of	ADP
ftr-372	623	78	paragraphs	paragraph	NOUN
ftr-372	623	79	(	(	PUNCT
ftr-372	623	80	1	1	NUM
ftr-372	623	81	)	)	PUNCT
ftr-372	623	82	through	through	ADP
ftr-372	623	83	(	(	PUNCT
ftr-372	623	84	5	5	NUM
ftr-372	623	85	)	)	PUNCT
ftr-372	623	86	shall	shall	AUX
ftr-372	623	87	not	not	PART
ftr-372	623	88	apply	apply	VERB
ftr-372	623	89	,	,	PUNCT
ftr-372	623	90	and	and	CCONJ
ftr-372	623	91	the	the	DET
ftr-372	623	92	income	income	NOUN
ftr-372	623	93	of	of	ADP
ftr-372	623	94	any	any	DET
ftr-372	623	95	such	such	ADJ
ftr-372	623	96	related	related	ADJ
ftr-372	623	97	party	party	NOUN
ftr-372	623	98	from	from	ADP
ftr-372	623	99	such	such	ADJ
ftr-372	623	100	activity	activity	NOUN
ftr-372	623	101	,	,	PUNCT
ftr-372	623	102	for	for	ADP
ftr-372	623	103	purposes	purpose	NOUN
ftr-372	623	104	of	of	ADP
ftr-372	623	105	subsection	subsection	NOUN
ftr-372	623	106	(	(	PUNCT
ftr-372	623	107	a	a	X
ftr-372	623	108	)	)	PUNCT
ftr-372	623	109	,	,	PUNCT
ftr-372	623	110	shall	shall	AUX
ftr-372	623	111	not	not	PART
ftr-372	623	112	be	be	AUX
ftr-372	623	113	treated	treat	VERB
ftr-372	623	114	as	as	ADP
ftr-372	623	115	resulting	result	VERB
ftr-372	623	116	in	in	ADP
ftr-372	623	117	evasion	evasion	NOUN
ftr-372	623	118	of	of	ADP
ftr-372	623	119	taxes	taxis	NOUN
ftr-372	623	120	and	and	CCONJ
ftr-372	623	121	shall	shall	AUX
ftr-372	623	122	be	be	AUX
ftr-372	623	123	treated	treat	VERB
ftr-372	623	124	as	as	ADP
ftr-372	623	125	clearly	clearly	ADV
ftr-372	623	126	reflecting	reflect	VERB
ftr-372	623	127	such	such	ADJ
ftr-372	623	128	income	income	NOUN
ftr-372	623	129	,	,	PUNCT
ftr-372	623	130	provided	provide	VERB
ftr-372	623	131	that	that	SCONJ
ftr-372	623	132	such	such	ADJ
ftr-372	623	133	related	related	ADJ
ftr-372	623	134	party	party	NOUN
ftr-372	623	135	earns	earn	VERB
ftr-372	623	136	a	a	DET
ftr-372	623	137	markup	markup	NOUN
ftr-372	623	138	on	on	ADP
ftr-372	623	139	the	the	DET
ftr-372	623	140	expenses	expense	NOUN
ftr-372	623	141	of	of	ADP
ftr-372	623	142	performing	perform	VERB
ftr-372	623	143	such	such	ADJ
ftr-372	623	144	services	service	NOUN
ftr-372	623	145	equal	equal	ADJ
ftr-372	623	146	to	to	ADP
ftr-372	623	147	the	the	DET
ftr-372	623	148	markup	markup	NOUN
ftr-372	623	149	described	describe	VERB
ftr-372	623	150	in	in	ADP
ftr-372	623	151	subparagraph	subparagraph	NOUN
ftr-372	623	152	(	(	PUNCT
ftr-372	623	153	b)(1)(a	b)(1)(a	NOUN
ftr-372	623	154	)	)	PUNCT
ftr-372	623	155	(	(	PUNCT
ftr-372	623	156	or	or	CCONJ
ftr-372	623	157	such	such	ADJ
ftr-372	623	158	other	other	ADJ
ftr-372	623	159	markup	markup	NOUN
ftr-372	623	160	as	as	SCONJ
ftr-372	623	161	may	may	AUX
ftr-372	623	162	be	be	AUX
ftr-372	623	163	provided	provide	VERB
ftr-372	623	164	in	in	ADP
ftr-372	623	165	regulations	regulation	NOUN
ftr-372	623	166	)	)	PUNCT
ftr-372	623	167	.	.	PUNCT
ftr-372	624	1	(	(	PUNCT
ftr-372	624	2	6	6	X
ftr-372	624	3	)	)	PUNCT
ftr-372	624	4	rule	rule	NOUN
ftr-372	624	5	related	relate	VERB
ftr-372	624	6	to	to	ADP
ftr-372	624	7	the	the	DET
ftr-372	624	8	use	use	NOUN
ftr-372	624	9	of	of	ADP
ftr-372	624	10	trademarks	trademark	NOUN
ftr-372	624	11	,	,	PUNCT
ftr-372	624	12	trade	trade	NOUN
ftr-372	624	13	names	name	NOUN
ftr-372	624	14	,	,	PUNCT
ftr-372	624	15	and	and	CCONJ
ftr-372	624	16	similar	similar	ADJ
ftr-372	624	17	marketing	marketing	NOUN
ftr-372	624	18	intangibles	intangible	NOUN
ftr-372	624	19	.	.	PUNCT
ftr-372	625	1	except	except	SCONJ
ftr-372	625	2	as	as	ADV
ftr-372	625	3	otherwise	otherwise	ADV
ftr-372	625	4	provided	provide	VERB
ftr-372	625	5	in	in	ADP
ftr-372	625	6	regulations	regulation	NOUN
ftr-372	625	7	,	,	PUNCT
ftr-372	625	8	the	the	DET
ftr-372	625	9	use	use	NOUN
ftr-372	625	10	by	by	ADP
ftr-372	625	11	a	a	DET
ftr-372	625	12	party	party	NOUN
ftr-372	625	13	in	in	ADP
ftr-372	625	14	one	one	NUM
ftr-372	625	15	country	country	NOUN
ftr-372	625	16	of	of	ADP
ftr-372	625	17	a	a	DET
ftr-372	625	18	trademark	trademark	NOUN
ftr-372	625	19	,	,	PUNCT
ftr-372	625	20	trade	trade	NOUN
ftr-372	625	21	name	name	NOUN
ftr-372	625	22	,	,	PUNCT
ftr-372	625	23	or	or	CCONJ
ftr-372	625	24	similar	similar	ADJ
ftr-372	625	25	marketing	marketing	NOUN
ftr-372	625	26	intangible	intangible	NOUN
ftr-372	625	27	that	that	PRON
ftr-372	625	28	has	have	AUX
ftr-372	625	29	previously	previously	ADV
ftr-372	625	30	been	be	AUX
ftr-372	625	31	used	use	VERB
ftr-372	625	32	by	by	ADP
ftr-372	625	33	a	a	DET
ftr-372	625	34	related	related	ADJ
ftr-372	625	35	party	party	NOUN
ftr-372	625	36	in	in	ADP
ftr-372	625	37	another	another	DET
ftr-372	625	38	country	country	NOUN
ftr-372	625	39	shall	shall	AUX
ftr-372	625	40	not	not	PART
ftr-372	625	41	in	in	ADP
ftr-372	625	42	itself	itself	PRON
ftr-372	625	43	constitute	constitute	VERB
ftr-372	625	44	participation	participation	NOUN
ftr-372	625	45	by	by	ADP
ftr-372	625	46	the	the	DET
ftr-372	625	47	related	related	ADJ
ftr-372	625	48	parties	party	NOUN
ftr-372	625	49	in	in	ADP
ftr-372	625	50	an	an	DET
ftr-372	625	51	activity	activity	NOUN
ftr-372	625	52	for	for	ADP
ftr-372	625	53	purposes	purpose	NOUN
ftr-372	625	54	of	of	ADP
ftr-372	625	55	this	this	DET
ftr-372	625	56	subsection	subsection	NOUN
ftr-372	625	57	,	,	PUNCT
ftr-372	625	58	unless	unless	SCONJ
ftr-372	625	59	one	one	NUM
ftr-372	625	60	such	such	ADJ
ftr-372	625	61	related	related	ADJ
ftr-372	625	62	party	party	NOUN
ftr-372	625	63	has	have	AUX
ftr-372	625	64	incurred	incur	VERB
ftr-372	625	65	or	or	CCONJ
ftr-372	625	66	reimbursed	reimburse	VERB
ftr-372	625	67	expenditures	expenditure	NOUN
ftr-372	625	68	involving	involve	VERB
ftr-372	625	69	the	the	DET
ftr-372	625	70	advertisement	advertisement	NOUN
ftr-372	625	71	or	or	CCONJ
ftr-372	625	72	marketing	marketing	NOUN
ftr-372	625	73	of	of	ADP
ftr-372	625	74	such	such	ADJ
ftr-372	625	75	trademark	trademark	NOUN
ftr-372	625	76	,	,	PUNCT
ftr-372	625	77	trade	trade	NOUN
ftr-372	625	78	name	name	NOUN
ftr-372	625	79	,	,	PUNCT
ftr-372	625	80	or	or	CCONJ
ftr-372	625	81	similar	similar	ADJ
ftr-372	625	82	marketing	marketing	NOUN
ftr-372	625	83	intangible	intangible	NOUN
ftr-372	625	84	,	,	PUNCT
ftr-372	625	85	and	and	CCONJ
ftr-372	625	86	such	such	ADJ
ftr-372	625	87	advertising	advertising	NOUN
ftr-372	625	88	or	or	CCONJ
ftr-372	625	89	marketing	marketing	NOUN
ftr-372	625	90	has	have	VERB
ftr-372	625	91	,	,	PUNCT
ftr-372	625	92	under	under	ADP
ftr-372	625	93	standards	standard	NOUN
ftr-372	625	94	prescribed	prescribe	VERB
ftr-372	625	95	in	in	ADP
ftr-372	625	96	regulations	regulation	NOUN
ftr-372	625	97	,	,	PUNCT
ftr-372	625	98	been	be	AUX
ftr-372	625	99	directed	direct	VERB
ftr-372	625	100	at	at	ADP
ftr-372	625	101	actual	actual	ADJ
ftr-372	625	102	or	or	CCONJ
ftr-372	625	103	potential	potential	ADJ
ftr-372	625	104	customers	customer	NOUN
ftr-372	625	105	of	of	ADP
ftr-372	625	106	the	the	DET
ftr-372	625	107	other	other	ADJ
ftr-372	625	108	related	related	ADJ
ftr-372	625	109	party	party	NOUN
ftr-372	625	110	.	.	PUNCT
ftr-372	626	1	(	(	PUNCT
ftr-372	626	2	7	7	X
ftr-372	626	3	)	)	PUNCT
ftr-372	626	4	exception	exception	NOUN
ftr-372	626	5	for	for	ADP
ftr-372	626	6	small	small	ADJ
ftr-372	626	7	and	and	CCONJ
ftr-372	626	8	mid	mid	ADJ
ftr-372	626	9	-	-	NOUN
ftr-372	626	10	size	size	NOUN
ftr-372	626	11	taxpayers	taxpayer	NOUN
ftr-372	626	12	.	.	PUNCT
ftr-372	627	1	notwithstanding	notwithstanding	ADP
ftr-372	627	2	any	any	DET
ftr-372	627	3	other	other	ADJ
ftr-372	627	4	provision	provision	NOUN
ftr-372	627	5	of	of	ADP
ftr-372	627	6	this	this	DET
ftr-372	627	7	section	section	NOUN
ftr-372	627	8	,	,	PUNCT
ftr-372	627	9	and	and	CCONJ
ftr-372	627	10	except	except	SCONJ
ftr-372	627	11	as	as	SCONJ
ftr-372	627	12	the	the	DET
ftr-372	627	13	secretary	secretary	NOUN
ftr-372	627	14	shall	shall	AUX
ftr-372	627	15	prescribe	prescribe	VERB
ftr-372	627	16	by	by	ADP
ftr-372	627	17	regulation	regulation	NOUN
ftr-372	627	18	,	,	PUNCT
ftr-372	627	19	if	if	SCONJ
ftr-372	627	20	a	a	DET
ftr-372	627	21	taxpayer	taxpayer	NOUN
ftr-372	627	22	that	that	PRON
ftr-372	627	23	is	be	AUX
ftr-372	627	24	a	a	DET
ftr-372	627	25	related	related	ADJ
ftr-372	627	26	party	party	NOUN
ftr-372	627	27	has	have	AUX
ftr-372	627	28	made	make	VERB
ftr-372	627	29	a	a	DET
ftr-372	627	30	reasonable	reasonable	ADJ
ftr-372	627	31	effort	effort	NOUN
ftr-372	627	32	in	in	ADP
ftr-372	627	33	good	good	ADJ
ftr-372	627	34	faith	faith	NOUN
ftr-372	627	35	to	to	PART
ftr-372	627	36	comply	comply	VERB
ftr-372	627	37	with	with	ADP
ftr-372	627	38	the	the	DET
ftr-372	627	39	provisions	provision	NOUN
ftr-372	627	40	of	of	ADP
ftr-372	627	41	this	this	DET
ftr-372	627	42	subsection	subsection	NOUN
ftr-372	627	43	,	,	PUNCT
ftr-372	627	44	and	and	CCONJ
ftr-372	627	45	if	if	SCONJ
ftr-372	627	46	the	the	DET
ftr-372	627	47	combined	combine	VERB
ftr-372	627	48	gross	gross	ADJ
ftr-372	627	49	income	income	NOUN
ftr-372	627	50	of	of	ADP
ftr-372	627	51	the	the	DET
ftr-372	627	52	taxpayer	taxpayer	NOUN
ftr-372	627	53	52	52	NUM
ftr-372	627	54	.	.	PUNCT
ftr-372	628	1	regulations	regulation	NOUN
ftr-372	628	2	should	should	AUX
ftr-372	628	3	provide	provide	VERB
ftr-372	628	4	that	that	SCONJ
ftr-372	628	5	the	the	DET
ftr-372	628	6	apportionment	apportionment	ADJ
ftr-372	628	7	function	function	NOUN
ftr-372	628	8	prescribed	prescribe	VERB
ftr-372	628	9	in	in	ADP
ftr-372	628	10	subparagraph	subparagraph	NOUN
ftr-372	628	11	(	(	PUNCT
ftr-372	628	12	j	j	NOUN
ftr-372	628	13	)	)	PUNCT
ftr-372	628	14	should	should	AUX
ftr-372	628	15	follow	follow	VERB
ftr-372	628	16	the	the	DET
ftr-372	628	17	system	system	NOUN
ftr-372	628	18	of	of	ADP
ftr-372	628	19	“	"	PUNCT
ftr-372	628	20	apportionment	apportionment	ADJ
ftr-372	628	21	keys	key	NOUN
ftr-372	628	22	”	"	PUNCT
ftr-372	628	23	(	(	PUNCT
ftr-372	628	24	e.g.	e.g.	ADV
ftr-372	628	25	,	,	PUNCT
ftr-372	628	26	apportionment	apportionment	ADJ
ftr-372	628	27	by	by	ADP
ftr-372	628	28	such	such	ADJ
ftr-372	628	29	factors	factor	NOUN
ftr-372	628	30	as	as	ADP
ftr-372	628	31	sales	sale	NOUN
ftr-372	628	32	,	,	PUNCT
ftr-372	628	33	payroll	payroll	NOUN
ftr-372	628	34	,	,	PUNCT
ftr-372	628	35	headcount	headcount	VERB
ftr-372	628	36	,	,	PUNCT
ftr-372	628	37	or	or	CCONJ
ftr-372	628	38	some	some	DET
ftr-372	628	39	other	other	ADJ
ftr-372	628	40	reasonable	reasonable	ADJ
ftr-372	628	41	indicator	indicator	NOUN
ftr-372	628	42	of	of	ADP
ftr-372	628	43	relative	relative	ADJ
ftr-372	628	44	benefit	benefit	NOUN
ftr-372	628	45	)	)	PUNCT
ftr-372	628	46	that	that	PRON
ftr-372	628	47	is	be	AUX
ftr-372	628	48	currently	currently	ADV
ftr-372	628	49	prescribed	prescribe	VERB
ftr-372	628	50	in	in	ADP
ftr-372	628	51	the	the	DET
ftr-372	628	52	regulations	regulation	NOUN
ftr-372	628	53	under	under	ADP
ftr-372	628	54	§	§	PROPN
ftr-372	628	55	482	482	NUM
ftr-372	628	56	governing	govern	VERB
ftr-372	628	57	the	the	DET
ftr-372	628	58	pricing	pricing	NOUN
ftr-372	628	59	of	of	ADP
ftr-372	628	60	services	service	NOUN
ftr-372	628	61	among	among	ADP
ftr-372	628	62	related	related	ADJ
ftr-372	628	63	parties	party	NOUN
ftr-372	628	64	.	.	PUNCT
ftr-372	629	1	546	546	NUM
ftr-372	629	2	florida	florida	PROPN
ftr-372	629	3	tax	tax	NOUN
ftr-372	629	4	review	review	NOUN
ftr-372	629	5	[	[	X
ftr-372	629	6	vol	vol	NOUN
ftr-372	629	7	.	.	NOUN
ftr-372	629	8	9:5	9:5	NUM
ftr-372	629	9	and	and	CCONJ
ftr-372	629	10	of	of	ADP
ftr-372	629	11	all	all	DET
ftr-372	629	12	related	related	ADJ
ftr-372	629	13	parties	party	NOUN
ftr-372	629	14	with	with	ADP
ftr-372	629	15	respect	respect	NOUN
ftr-372	629	16	to	to	ADP
ftr-372	629	17	such	such	ADJ
ftr-372	629	18	taxpayer	taxpayer	NOUN
ftr-372	629	19	does	do	AUX
ftr-372	629	20	not	not	PART
ftr-372	629	21	exceed	exceed	VERB
ftr-372	629	22	$	$	SYM
ftr-372	629	23	5	5	NUM
ftr-372	629	24	million	million	NUM
ftr-372	629	25	dollars	dollar	NOUN
ftr-372	629	26	,	,	PUNCT
ftr-372	629	27	then	then	ADV
ftr-372	629	28	the	the	DET
ftr-372	629	29	secretary	secretary	NOUN
ftr-372	629	30	may	may	AUX
ftr-372	629	31	distribute	distribute	VERB
ftr-372	629	32	,	,	PUNCT
ftr-372	629	33	apportion	apportion	NOUN
ftr-372	629	34	,	,	PUNCT
ftr-372	629	35	or	or	CCONJ
ftr-372	629	36	allocate	allocate	VERB
ftr-372	629	37	gross	gross	ADJ
ftr-372	629	38	income	income	NOUN
ftr-372	629	39	,	,	PUNCT
ftr-372	629	40	deductions	deduction	NOUN
ftr-372	629	41	,	,	PUNCT
ftr-372	629	42	credits	credit	NOUN
ftr-372	629	43	,	,	PUNCT
ftr-372	629	44	or	or	CCONJ
ftr-372	629	45	allowances	allowance	NOUN
ftr-372	629	46	between	between	ADP
ftr-372	629	47	or	or	CCONJ
ftr-372	629	48	among	among	ADP
ftr-372	629	49	such	such	ADJ
ftr-372	629	50	related	related	ADJ
ftr-372	629	51	parties	party	NOUN
ftr-372	629	52	under	under	ADP
ftr-372	629	53	this	this	DET
ftr-372	629	54	section	section	NOUN
ftr-372	629	55	only	only	ADV
ftr-372	629	56	if	if	SCONJ
ftr-372	629	57	such	such	ADJ
ftr-372	629	58	related	related	ADJ
ftr-372	629	59	party	party	NOUN
ftr-372	629	60	,	,	PUNCT
ftr-372	629	61	in	in	ADP
ftr-372	629	62	establishing	establish	VERB
ftr-372	629	63	pricing	pricing	NOUN
ftr-372	629	64	for	for	ADP
ftr-372	629	65	or	or	CCONJ
ftr-372	629	66	otherwise	otherwise	ADV
ftr-372	629	67	arranging	arrange	VERB
ftr-372	629	68	transactions	transaction	NOUN
ftr-372	629	69	among	among	ADP
ftr-372	629	70	such	such	ADJ
ftr-372	629	71	related	related	ADJ
ftr-372	629	72	parties	party	NOUN
ftr-372	629	73	,	,	PUNCT
ftr-372	629	74	had	have	VERB
ftr-372	629	75	as	as	ADP
ftr-372	629	76	a	a	DET
ftr-372	629	77	principal	principal	ADJ
ftr-372	629	78	purpose	purpose	NOUN
ftr-372	629	79	avoiding	avoid	VERB
ftr-372	629	80	taxes	taxis	NOUN
ftr-372	629	81	imposed	impose	VERB
ftr-372	629	82	by	by	ADP
ftr-372	629	83	this	this	DET
ftr-372	629	84	chapter	chapter	NOUN
ftr-372	629	85	.	.	PUNCT
ftr-372	630	1	(	(	PUNCT
ftr-372	630	2	8)	8)	NUM
ftr-372	630	3	exception	exception	NOUN
ftr-372	630	4	for	for	ADP
ftr-372	630	5	interest	interest	NOUN
ftr-372	630	6	expense	expense	NOUN
ftr-372	630	7	.	.	PUNCT
ftr-372	631	1	notwithstanding	notwithstanding	ADP
ftr-372	631	2	any	any	DET
ftr-372	631	3	other	other	ADJ
ftr-372	631	4	provision	provision	NOUN
ftr-372	631	5	of	of	ADP
ftr-372	631	6	this	this	DET
ftr-372	631	7	section	section	NOUN
ftr-372	631	8	,	,	PUNCT
ftr-372	631	9	and	and	CCONJ
ftr-372	631	10	except	except	SCONJ
ftr-372	631	11	as	as	SCONJ
ftr-372	631	12	provided	provide	VERB
ftr-372	631	13	in	in	ADP
ftr-372	631	14	regulations	regulation	NOUN
ftr-372	631	15	,	,	PUNCT
ftr-372	631	16	in	in	ADP
ftr-372	631	17	determining	determine	VERB
ftr-372	631	18	whether	whether	SCONJ
ftr-372	631	19	the	the	DET
ftr-372	631	20	test	test	NOUN
ftr-372	631	21	of	of	ADP
ftr-372	631	22	subsection	subsection	NOUN
ftr-372	631	23	(	(	PUNCT
ftr-372	631	24	a	a	NOUN
ftr-372	631	25	)	)	PUNCT
ftr-372	631	26	is	be	AUX
ftr-372	631	27	met	meet	VERB
ftr-372	631	28	,	,	PUNCT
ftr-372	631	29	expenses	expense	NOUN
ftr-372	631	30	for	for	ADP
ftr-372	631	31	interest	interest	NOUN
ftr-372	631	32	shall	shall	AUX
ftr-372	631	33	not	not	PART
ftr-372	631	34	be	be	AUX
ftr-372	631	35	treated	treat	VERB
ftr-372	631	36	as	as	ADP
ftr-372	631	37	expenses	expense	NOUN
ftr-372	631	38	but	but	CCONJ
ftr-372	631	39	instead	instead	ADV
ftr-372	631	40	shall	shall	AUX
ftr-372	631	41	be	be	AUX
ftr-372	631	42	apportioned	apportion	VERB
ftr-372	631	43	among	among	ADP
ftr-372	631	44	related	related	ADJ
ftr-372	631	45	parties	party	NOUN
ftr-372	631	46	(	(	PUNCT
ftr-372	631	47	whether	whether	SCONJ
ftr-372	631	48	or	or	CCONJ
ftr-372	631	49	not	not	PART
ftr-372	631	50	such	such	ADJ
ftr-372	631	51	related	related	ADJ
ftr-372	631	52	parties	party	NOUN
ftr-372	631	53	are	be	AUX
ftr-372	631	54	engaged	engage	VERB
ftr-372	631	55	together	together	ADV
ftr-372	631	56	in	in	ADP
ftr-372	631	57	an	an	DET
ftr-372	631	58	activity	activity	NOUN
ftr-372	631	59	described	describe	VERB
ftr-372	631	60	in	in	ADP
ftr-372	631	61	this	this	DET
ftr-372	631	62	subsection	subsection	NOUN
ftr-372	631	63	)	)	PUNCT
ftr-372	631	64	in	in	ADP
ftr-372	631	65	a	a	DET
ftr-372	631	66	manner	manner	NOUN
ftr-372	631	67	that	that	PRON
ftr-372	631	68	is	be	AUX
ftr-372	631	69	consistent	consistent	ADJ
ftr-372	631	70	with	with	ADP
ftr-372	631	71	the	the	DET
ftr-372	631	72	rules	rule	NOUN
ftr-372	631	73	for	for	ADP
ftr-372	631	74	determining	determine	VERB
ftr-372	631	75	the	the	DET
ftr-372	631	76	source	source	NOUN
ftr-372	631	77	of	of	ADP
ftr-372	631	78	such	such	ADJ
ftr-372	631	79	expenses	expense	NOUN
ftr-372	631	80	in	in	ADP
ftr-372	631	81	parts	part	NOUN
ftr-372	631	82	i	i	PRON
ftr-372	631	83	and	and	CCONJ
ftr-372	631	84	ii	ii	PROPN
ftr-372	631	85	of	of	ADP
ftr-372	631	86	subchapter	subchapter	NOUN
ftr-372	631	87	n	n	ADP
ftr-372	631	88	of	of	ADP
ftr-372	631	89	this	this	DET
ftr-372	631	90	chapter	chapter	NOUN
ftr-372	631	91	and	and	CCONJ
ftr-372	631	92	the	the	DET
ftr-372	631	93	regulations	regulation	NOUN
ftr-372	631	94	prescribed	prescribe	VERB
ftr-372	631	95	thereunder.53	thereunder.53	NOUN
ftr-372	631	96	(	(	PUNCT
ftr-372	631	97	9	9	NUM
ftr-372	631	98	)	)	PUNCT
ftr-372	631	99	coordination	coordination	NOUN
ftr-372	631	100	with	with	ADP
ftr-372	631	101	treaties	treaty	NOUN
ftr-372	631	102	.	.	PUNCT
ftr-372	632	1	the	the	DET
ftr-372	632	2	secretary	secretary	NOUN
ftr-372	632	3	shall	shall	AUX
ftr-372	632	4	apply	apply	VERB
ftr-372	632	5	the	the	DET
ftr-372	632	6	rules	rule	NOUN
ftr-372	632	7	of	of	ADP
ftr-372	632	8	this	this	DET
ftr-372	632	9	subsection	subsection	NOUN
ftr-372	632	10	in	in	ADP
ftr-372	632	11	determining	determine	VERB
ftr-372	632	12	,	,	PUNCT
ftr-372	632	13	under	under	ADP
ftr-372	632	14	any	any	DET
ftr-372	632	15	income	income	NOUN
ftr-372	632	16	tax	tax	NOUN
ftr-372	632	17	treaty	treaty	NOUN
ftr-372	632	18	to	to	PART
ftr-372	632	19	which	which	PRON
ftr-372	632	20	the	the	DET
ftr-372	632	21	united	united	PROPN
ftr-372	632	22	states	states	PROPN
ftr-372	632	23	is	be	AUX
ftr-372	632	24	a	a	DET
ftr-372	632	25	party	party	NOUN
ftr-372	632	26	,	,	PUNCT
ftr-372	632	27	whether	whether	SCONJ
ftr-372	632	28	a	a	DET
ftr-372	632	29	related	related	ADJ
ftr-372	632	30	party	party	NOUN
ftr-372	632	31	’s	’s	PART
ftr-372	632	32	income	income	NOUN
ftr-372	632	33	is	be	AUX
ftr-372	632	34	attributable	attributable	ADJ
ftr-372	632	35	to	to	ADP
ftr-372	632	36	a	a	DET
ftr-372	632	37	permanent	permanent	ADJ
ftr-372	632	38	establishment	establishment	NOUN
ftr-372	632	39	,	,	PUNCT
ftr-372	632	40	or	or	CCONJ
ftr-372	632	41	whether	whether	SCONJ
ftr-372	632	42	conditions	condition	NOUN
ftr-372	632	43	are	be	AUX
ftr-372	632	44	made	make	VERB
ftr-372	632	45	or	or	CCONJ
ftr-372	632	46	imposed	impose	VERB
ftr-372	632	47	between	between	ADP
ftr-372	632	48	two	two	NUM
ftr-372	632	49	enterprises	enterprise	NOUN
ftr-372	632	50	in	in	ADP
ftr-372	632	51	their	their	PRON
ftr-372	632	52	commercial	commercial	ADJ
ftr-372	632	53	or	or	CCONJ
ftr-372	632	54	financial	financial	ADJ
ftr-372	632	55	relations	relation	NOUN
ftr-372	632	56	that	that	PRON
ftr-372	632	57	differ	differ	VERB
ftr-372	632	58	from	from	ADP
ftr-372	632	59	those	those	PRON
ftr-372	632	60	that	that	PRON
ftr-372	632	61	would	would	AUX
ftr-372	632	62	be	be	AUX
ftr-372	632	63	made	make	VERB
ftr-372	632	64	between	between	ADP
ftr-372	632	65	independent	independent	ADJ
ftr-372	632	66	enterprises	enterprise	NOUN
ftr-372	632	67	,	,	PUNCT
ftr-372	632	68	or	or	CCONJ
ftr-372	632	69	in	in	ADP
ftr-372	632	70	applying	apply	VERB
ftr-372	632	71	any	any	DET
ftr-372	632	72	similar	similar	ADJ
ftr-372	632	73	standard	standard	NOUN
ftr-372	632	74	contained	contain	VERB
ftr-372	632	75	in	in	ADP
ftr-372	632	76	any	any	DET
ftr-372	632	77	such	such	ADJ
ftr-372	632	78	income	income	NOUN
ftr-372	632	79	tax	tax	NOUN
ftr-372	632	80	treaty	treaty	NOUN
ftr-372	632	81	,	,	PUNCT
ftr-372	632	82	except	except	SCONJ
ftr-372	632	83	that	that	SCONJ
ftr-372	632	84	the	the	DET
ftr-372	632	85	competent	competent	ADJ
ftr-372	632	86	authority	authority	NOUN
ftr-372	632	87	may	may	AUX
ftr-372	632	88	,	,	PUNCT
ftr-372	632	89	pursuant	pursuant	VERB
ftr-372	632	90	to	to	ADP
ftr-372	632	91	any	any	DET
ftr-372	632	92	such	such	ADJ
ftr-372	632	93	treaty	treaty	NOUN
ftr-372	632	94	,	,	PUNCT
ftr-372	632	95	agree	agree	VERB
ftr-372	632	96	to	to	ADP
ftr-372	632	97	a	a	DET
ftr-372	632	98	resolution	resolution	NOUN
ftr-372	632	99	of	of	ADP
ftr-372	632	100	a	a	DET
ftr-372	632	101	matter	matter	NOUN
ftr-372	632	102	that	that	PRON
ftr-372	632	103	is	be	AUX
ftr-372	632	104	not	not	PART
ftr-372	632	105	consistent	consistent	ADJ
ftr-372	632	106	with	with	ADP
ftr-372	632	107	the	the	DET
ftr-372	632	108	rules	rule	NOUN
ftr-372	632	109	of	of	ADP
ftr-372	632	110	this	this	DET
ftr-372	632	111	subparagraph	subparagraph	NOUN
ftr-372	632	112	if	if	SCONJ
ftr-372	632	113	the	the	DET
ftr-372	632	114	competent	competent	ADJ
ftr-372	632	115	authority	authority	NOUN
ftr-372	632	116	determines	determine	VERB
ftr-372	632	117	that	that	SCONJ
ftr-372	632	118	such	such	ADJ
ftr-372	632	119	resolution	resolution	NOUN
ftr-372	632	120	is	be	AUX
ftr-372	632	121	necessary	necessary	ADJ
ftr-372	632	122	to	to	PART
ftr-372	632	123	prevent	prevent	VERB
ftr-372	632	124	double	double	ADJ
ftr-372	632	125	taxation	taxation	NOUN
ftr-372	632	126	and	and	CCONJ
ftr-372	632	127	is	be	AUX
ftr-372	632	128	consistent	consistent	ADJ
ftr-372	632	129	with	with	ADP
ftr-372	632	130	sound	sound	ADJ
ftr-372	632	131	tax	tax	NOUN
ftr-372	632	132	administration	administration	NOUN
ftr-372	632	133	.	.	PUNCT
ftr-372	633	1	(	(	PUNCT
ftr-372	633	2	10	10	NUM
ftr-372	633	3	)	)	PUNCT
ftr-372	633	4	treatment	treatment	NOUN
ftr-372	633	5	of	of	ADP
ftr-372	633	6	payments	payment	NOUN
ftr-372	633	7	among	among	ADP
ftr-372	633	8	related	related	ADJ
ftr-372	633	9	parties	party	NOUN
ftr-372	633	10	.	.	PUNCT
ftr-372	634	1	except	except	SCONJ
ftr-372	634	2	as	as	SCONJ
ftr-372	634	3	provided	provide	VERB
ftr-372	634	4	in	in	ADP
ftr-372	634	5	regulations	regulation	NOUN
ftr-372	634	6	,	,	PUNCT
ftr-372	634	7	payments	payment	NOUN
ftr-372	634	8	made	make	VERB
ftr-372	634	9	among	among	ADP
ftr-372	634	10	related	related	ADJ
ftr-372	634	11	parties	party	NOUN
ftr-372	634	12	during	during	ADP
ftr-372	634	13	a	a	DET
ftr-372	634	14	taxable	taxable	ADJ
ftr-372	634	15	year	year	NOUN
ftr-372	634	16	,	,	PUNCT
ftr-372	634	17	other	other	ADJ
ftr-372	634	18	than	than	ADP
ftr-372	634	19	contributions	contribution	NOUN
ftr-372	634	20	to	to	ADP
ftr-372	634	21	capital	capital	NOUN
ftr-372	634	22	or	or	CCONJ
ftr-372	634	23	distributions	distribution	NOUN
ftr-372	634	24	53	53	NUM
ftr-372	634	25	.	.	PUNCT
ftr-372	635	1	regulations	regulation	NOUN
ftr-372	635	2	may	may	AUX
ftr-372	635	3	provide	provide	VERB
ftr-372	635	4	exceptions	exception	NOUN
ftr-372	635	5	to	to	ADP
ftr-372	635	6	the	the	DET
ftr-372	635	7	rule	rule	NOUN
ftr-372	635	8	of	of	ADP
ftr-372	635	9	this	this	DET
ftr-372	635	10	subparagraph	subparagraph	NOUN
ftr-372	635	11	for	for	ADP
ftr-372	635	12	situations	situation	NOUN
ftr-372	635	13	in	in	ADP
ftr-372	635	14	which	which	PRON
ftr-372	635	15	interest	interest	NOUN
ftr-372	635	16	expense	expense	NOUN
ftr-372	635	17	is	be	AUX
ftr-372	635	18	identified	identify	VERB
ftr-372	635	19	with	with	ADP
ftr-372	635	20	particular	particular	ADJ
ftr-372	635	21	elements	element	NOUN
ftr-372	635	22	of	of	ADP
ftr-372	635	23	a	a	DET
ftr-372	635	24	related	related	ADJ
ftr-372	635	25	party	party	NOUN
ftr-372	635	26	’s	’s	PART
ftr-372	635	27	operations	operation	NOUN
ftr-372	635	28	,	,	PUNCT
ftr-372	635	29	or	or	CCONJ
ftr-372	635	30	in	in	ADP
ftr-372	635	31	which	which	PRON
ftr-372	635	32	the	the	DET
ftr-372	635	33	amount	amount	NOUN
ftr-372	635	34	of	of	ADP
ftr-372	635	35	interest	interest	NOUN
ftr-372	635	36	expense	expense	NOUN
ftr-372	635	37	incurred	incur	VERB
ftr-372	635	38	by	by	ADP
ftr-372	635	39	a	a	DET
ftr-372	635	40	related	relate	VERB
ftr-372	635	41	party	party	NOUN
ftr-372	635	42	or	or	CCONJ
ftr-372	635	43	group	group	NOUN
ftr-372	635	44	of	of	ADP
ftr-372	635	45	related	related	ADJ
ftr-372	635	46	parties	party	NOUN
ftr-372	635	47	is	be	AUX
ftr-372	635	48	sufficiently	sufficiently	ADV
ftr-372	635	49	small	small	ADJ
ftr-372	635	50	that	that	SCONJ
ftr-372	635	51	an	an	DET
ftr-372	635	52	exception	exception	NOUN
ftr-372	635	53	is	be	AUX
ftr-372	635	54	warranted	warrant	VERB
ftr-372	635	55	by	by	ADP
ftr-372	635	56	considerations	consideration	NOUN
ftr-372	635	57	of	of	ADP
ftr-372	635	58	sound	sound	ADJ
ftr-372	635	59	tax	tax	NOUN
ftr-372	635	60	administration	administration	NOUN
ftr-372	635	61	.	.	PUNCT
ftr-372	636	1	2009	2009	NUM
ftr-372	636	2	]	]	PUNCT
ftr-372	636	3	allocating	allocate	VERB
ftr-372	636	4	business	business	NOUN
ftr-372	636	5	profits	profit	NOUN
ftr-372	636	6	for	for	ADP
ftr-372	636	7	tax	tax	NOUN
ftr-372	636	8	purposes	purpose	NOUN
ftr-372	636	9	547	547	NUM
ftr-372	636	10	with	with	ADP
ftr-372	636	11	respect	respect	NOUN
ftr-372	636	12	to	to	ADP
ftr-372	636	13	a	a	DET
ftr-372	636	14	person	person	NOUN
ftr-372	636	15	’s	’s	PART
ftr-372	636	16	ownership	ownership	NOUN
ftr-372	636	17	interest	interest	NOUN
ftr-372	636	18	in	in	ADP
ftr-372	636	19	a	a	DET
ftr-372	636	20	corporation	corporation	NOUN
ftr-372	636	21	,	,	PUNCT
ftr-372	636	22	partnership	partnership	NOUN
ftr-372	636	23	or	or	CCONJ
ftr-372	636	24	other	other	ADJ
ftr-372	636	25	entity	entity	NOUN
ftr-372	636	26	,	,	PUNCT
ftr-372	636	27	shall	shall	AUX
ftr-372	636	28	be	be	AUX
ftr-372	636	29	treated	treat	VERB
ftr-372	636	30	as	as	ADP
ftr-372	636	31	–	–	PUNCT
ftr-372	636	32	(	(	PUNCT
ftr-372	636	33	a	a	PRON
ftr-372	636	34	)	)	PUNCT
ftr-372	636	35	payments	payment	NOUN
ftr-372	636	36	in	in	ADP
ftr-372	636	37	compensation	compensation	NOUN
ftr-372	636	38	for	for	ADP
ftr-372	636	39	services	service	NOUN
ftr-372	636	40	,	,	PUNCT
ftr-372	636	41	to	to	ADP
ftr-372	636	42	the	the	DET
ftr-372	636	43	extent	extent	NOUN
ftr-372	636	44	of	of	ADP
ftr-372	636	45	the	the	DET
ftr-372	636	46	markup	markup	NOUN
ftr-372	636	47	described	describe	VERB
ftr-372	636	48	in	in	ADP
ftr-372	636	49	subparagraph	subparagraph	NOUN
ftr-372	636	50	(	(	PUNCT
ftr-372	636	51	b)(1)(a	b)(1)(a	NOUN
ftr-372	636	52	)	)	PUNCT
ftr-372	636	53	(	(	PUNCT
ftr-372	636	54	or	or	CCONJ
ftr-372	636	55	such	such	ADJ
ftr-372	636	56	other	other	ADJ
ftr-372	636	57	markup	markup	NOUN
ftr-372	636	58	as	as	SCONJ
ftr-372	636	59	may	may	AUX
ftr-372	636	60	be	be	AUX
ftr-372	636	61	provided	provide	VERB
ftr-372	636	62	in	in	ADP
ftr-372	636	63	regulations	regulation	NOUN
ftr-372	636	64	)	)	PUNCT
ftr-372	636	65	on	on	ADP
ftr-372	636	66	the	the	DET
ftr-372	636	67	payee	payee	NOUN
ftr-372	636	68	’s	’s	PART
ftr-372	636	69	direct	direct	ADJ
ftr-372	636	70	and	and	CCONJ
ftr-372	636	71	indirect	indirect	ADJ
ftr-372	636	72	expenses	expense	NOUN
ftr-372	636	73	with	with	ADP
ftr-372	636	74	respect	respect	NOUN
ftr-372	636	75	to	to	ADP
ftr-372	636	76	the	the	DET
ftr-372	636	77	services	service	NOUN
ftr-372	636	78	provided	provide	VERB
ftr-372	636	79	or	or	CCONJ
ftr-372	636	80	reasonably	reasonably	ADV
ftr-372	636	81	apportionable	apportionable	ADJ
ftr-372	636	82	to	to	ADP
ftr-372	636	83	the	the	DET
ftr-372	636	84	payer	payer	NOUN
ftr-372	636	85	;	;	PUNCT
ftr-372	636	86	(	(	PUNCT
ftr-372	636	87	b	b	X
ftr-372	636	88	)	)	PUNCT
ftr-372	636	89	payments	payment	NOUN
ftr-372	636	90	for	for	ADP
ftr-372	636	91	the	the	DET
ftr-372	636	92	purchase	purchase	NOUN
ftr-372	636	93	of	of	ADP
ftr-372	636	94	tangible	tangible	ADJ
ftr-372	636	95	property	property	NOUN
ftr-372	636	96	,	,	PUNCT
ftr-372	636	97	to	to	ADP
ftr-372	636	98	the	the	DET
ftr-372	636	99	extent	extent	NOUN
ftr-372	636	100	consistent	consistent	ADJ
ftr-372	636	101	with	with	ADP
ftr-372	636	102	(	(	PUNCT
ftr-372	636	103	i	i	NOUN
ftr-372	636	104	)	)	PUNCT
ftr-372	636	105	the	the	DET
ftr-372	636	106	valuation	valuation	NOUN
ftr-372	636	107	of	of	ADP
ftr-372	636	108	any	any	DET
ftr-372	636	109	tangible	tangible	ADJ
ftr-372	636	110	property	property	NOUN
ftr-372	636	111	transferred	transfer	VERB
ftr-372	636	112	among	among	ADP
ftr-372	636	113	such	such	ADJ
ftr-372	636	114	related	related	ADJ
ftr-372	636	115	parties	party	NOUN
ftr-372	636	116	for	for	ADP
ftr-372	636	117	purposes	purpose	NOUN
ftr-372	636	118	of	of	ADP
ftr-372	636	119	compliance	compliance	NOUN
ftr-372	636	120	with	with	ADP
ftr-372	636	121	united	united	PROPN
ftr-372	636	122	states	states	PROPN
ftr-372	636	123	customs	custom	NOUN
ftr-372	636	124	laws	law	NOUN
ftr-372	636	125	or	or	CCONJ
ftr-372	636	126	other	other	ADJ
ftr-372	636	127	united	united	PROPN
ftr-372	636	128	states	states	PROPN
ftr-372	636	129	laws	law	NOUN
ftr-372	636	130	requiring	require	VERB
ftr-372	636	131	valuation	valuation	NOUN
ftr-372	636	132	of	of	ADP
ftr-372	636	133	such	such	ADJ
ftr-372	636	134	property	property	NOUN
ftr-372	636	135	;	;	PUNCT
ftr-372	636	136	(	(	PUNCT
ftr-372	636	137	ii	ii	NOUN
ftr-372	636	138	)	)	PUNCT
ftr-372	636	139	if	if	SCONJ
ftr-372	636	140	no	no	DET
ftr-372	636	141	united	united	PROPN
ftr-372	636	142	states	states	PROPN
ftr-372	636	143	laws	law	NOUN
ftr-372	636	144	require	require	VERB
ftr-372	636	145	valuation	valuation	NOUN
ftr-372	636	146	of	of	ADP
ftr-372	636	147	such	such	ADJ
ftr-372	636	148	property	property	NOUN
ftr-372	636	149	,	,	PUNCT
ftr-372	636	150	the	the	DET
ftr-372	636	151	valuation	valuation	NOUN
ftr-372	636	152	determined	determine	VERB
ftr-372	636	153	in	in	ADP
ftr-372	636	154	good	good	ADJ
ftr-372	636	155	faith	faith	NOUN
ftr-372	636	156	for	for	ADP
ftr-372	636	157	purposes	purpose	NOUN
ftr-372	636	158	of	of	ADP
ftr-372	636	159	the	the	DET
ftr-372	636	160	customs	custom	NOUN
ftr-372	636	161	or	or	CCONJ
ftr-372	636	162	other	other	ADJ
ftr-372	636	163	laws	law	NOUN
ftr-372	636	164	of	of	ADP
ftr-372	636	165	another	another	DET
ftr-372	636	166	country	country	NOUN
ftr-372	636	167	;	;	PUNCT
ftr-372	636	168	or	or	CCONJ
ftr-372	636	169	(	(	PUNCT
ftr-372	636	170	iii	iii	X
ftr-372	636	171	)	)	PUNCT
ftr-372	636	172	if	if	SCONJ
ftr-372	636	173	no	no	DET
ftr-372	636	174	laws	law	NOUN
ftr-372	636	175	of	of	ADP
ftr-372	636	176	any	any	DET
ftr-372	636	177	country	country	NOUN
ftr-372	636	178	require	require	VERB
ftr-372	636	179	valuation	valuation	NOUN
ftr-372	636	180	of	of	ADP
ftr-372	636	181	such	such	ADJ
ftr-372	636	182	property	property	NOUN
ftr-372	636	183	,	,	PUNCT
ftr-372	636	184	the	the	DET
ftr-372	636	185	valuation	valuation	NOUN
ftr-372	636	186	of	of	ADP
ftr-372	636	187	such	such	ADJ
ftr-372	636	188	property	property	NOUN
ftr-372	636	189	determined	determine	VERB
ftr-372	636	190	in	in	ADP
ftr-372	636	191	good	good	ADJ
ftr-372	636	192	faith	faith	NOUN
ftr-372	636	193	by	by	ADP
ftr-372	636	194	the	the	DET
ftr-372	636	195	taxpayer	taxpayer	NOUN
ftr-372	636	196	,	,	PUNCT
ftr-372	636	197	with	with	ADP
ftr-372	636	198	such	such	ADJ
ftr-372	636	199	valuation	valuation	NOUN
ftr-372	636	200	to	to	PART
ftr-372	636	201	be	be	AUX
ftr-372	636	202	adjusted	adjust	VERB
ftr-372	636	203	by	by	ADP
ftr-372	636	204	the	the	DET
ftr-372	636	205	secretary	secretary	NOUN
ftr-372	636	206	for	for	ADP
ftr-372	636	207	purposes	purpose	NOUN
ftr-372	636	208	of	of	ADP
ftr-372	636	209	this	this	DET
ftr-372	636	210	subparagraph	subparagraph	NOUN
ftr-372	636	211	only	only	ADV
ftr-372	636	212	if	if	SCONJ
ftr-372	636	213	unreasonable	unreasonable	ADJ
ftr-372	636	214	;	;	PUNCT
ftr-372	636	215	(	(	PUNCT
ftr-372	636	216	c	c	X
ftr-372	636	217	)	)	PUNCT
ftr-372	636	218	payments	payment	NOUN
ftr-372	636	219	for	for	ADP
ftr-372	636	220	the	the	DET
ftr-372	636	221	purchase	purchase	NOUN
ftr-372	636	222	of	of	ADP
ftr-372	636	223	stock	stock	NOUN
ftr-372	636	224	or	or	CCONJ
ftr-372	636	225	securities	security	NOUN
ftr-372	636	226	,	,	PUNCT
ftr-372	636	227	other	other	ADJ
ftr-372	636	228	financial	financial	ADJ
ftr-372	636	229	instruments	instrument	NOUN
ftr-372	636	230	,	,	PUNCT
ftr-372	636	231	interests	interest	NOUN
ftr-372	636	232	in	in	ADP
ftr-372	636	233	real	real	ADJ
ftr-372	636	234	property	property	NOUN
ftr-372	636	235	,	,	PUNCT
ftr-372	636	236	or	or	CCONJ
ftr-372	636	237	other	other	ADJ
ftr-372	636	238	identifiable	identifiable	ADJ
ftr-372	636	239	interests	interest	NOUN
ftr-372	636	240	in	in	ADP
ftr-372	636	241	property	property	NOUN
ftr-372	636	242	other	other	ADJ
ftr-372	636	243	than	than	ADP
ftr-372	636	244	intangible	intangible	ADJ
ftr-372	636	245	property	property	NOUN
ftr-372	636	246	described	describe	VERB
ftr-372	636	247	in	in	ADP
ftr-372	636	248	section	section	NOUN
ftr-372	636	249	936(h)(3)(b	936(h)(3)(b	PROPN
ftr-372	636	250	)	)	PUNCT
ftr-372	636	251	,	,	PUNCT
ftr-372	636	252	to	to	ADP
ftr-372	636	253	the	the	DET
ftr-372	636	254	extent	extent	NOUN
ftr-372	636	255	of	of	ADP
ftr-372	636	256	the	the	DET
ftr-372	636	257	fair	fair	ADJ
ftr-372	636	258	market	market	NOUN
ftr-372	636	259	value	value	NOUN
ftr-372	636	260	of	of	ADP
ftr-372	636	261	such	such	ADJ
ftr-372	636	262	interests	interest	NOUN
ftr-372	636	263	in	in	ADP
ftr-372	636	264	property	property	NOUN
ftr-372	636	265	based	base	VERB
ftr-372	636	266	on	on	ADP
ftr-372	636	267	the	the	DET
ftr-372	636	268	valuation	valuation	NOUN
ftr-372	636	269	of	of	ADP
ftr-372	636	270	such	such	ADJ
ftr-372	636	271	interests	interest	NOUN
ftr-372	636	272	determined	determine	VERB
ftr-372	636	273	in	in	ADP
ftr-372	636	274	good	good	ADJ
ftr-372	636	275	faith	faith	NOUN
ftr-372	636	276	by	by	ADP
ftr-372	636	277	the	the	DET
ftr-372	636	278	taxpayer	taxpayer	NOUN
ftr-372	636	279	,	,	PUNCT
ftr-372	636	280	taking	take	VERB
ftr-372	636	281	into	into	ADP
ftr-372	636	282	account	account	NOUN
ftr-372	636	283	reasonably	reasonably	ADV
ftr-372	636	284	available	available	ADJ
ftr-372	636	285	information	information	NOUN
ftr-372	636	286	such	such	ADJ
ftr-372	636	287	as	as	ADP
ftr-372	636	288	that	that	PRON
ftr-372	636	289	provided	provide	VERB
ftr-372	636	290	by	by	ADP
ftr-372	636	291	public	public	ADJ
ftr-372	636	292	securities	security	NOUN
ftr-372	636	293	exchanges	exchange	NOUN
ftr-372	636	294	,	,	PUNCT
ftr-372	636	295	with	with	SCONJ
ftr-372	636	296	such	such	ADJ
ftr-372	636	297	valuation	valuation	NOUN
ftr-372	636	298	to	to	PART
ftr-372	636	299	be	be	AUX
ftr-372	636	300	adjusted	adjust	VERB
ftr-372	636	301	by	by	ADP
ftr-372	636	302	the	the	DET
ftr-372	636	303	secretary	secretary	NOUN
ftr-372	636	304	for	for	ADP
ftr-372	636	305	purposes	purpose	NOUN
ftr-372	636	306	of	of	ADP
ftr-372	636	307	this	this	DET
ftr-372	636	308	subparagraph	subparagraph	NOUN
ftr-372	636	309	only	only	ADV
ftr-372	636	310	if	if	SCONJ
ftr-372	636	311	unreasonable	unreasonable	ADJ
ftr-372	636	312	;	;	PUNCT
ftr-372	636	313	(	(	PUNCT
ftr-372	636	314	d	d	X
ftr-372	636	315	)	)	PUNCT
ftr-372	636	316	payments	payment	NOUN
ftr-372	636	317	of	of	ADP
ftr-372	636	318	interest	interest	NOUN
ftr-372	636	319	,	,	PUNCT
ftr-372	636	320	to	to	ADP
ftr-372	636	321	the	the	DET
ftr-372	636	322	extent	extent	NOUN
ftr-372	636	323	of	of	ADP
ftr-372	636	324	interest	interest	NOUN
ftr-372	636	325	on	on	ADP
ftr-372	636	326	bona	bona	ADJ
ftr-372	636	327	fide	fide	ADJ
ftr-372	636	328	indebtedness	indebtedness	NOUN
ftr-372	636	329	determined	determine	VERB
ftr-372	636	330	at	at	ADP
ftr-372	636	331	the	the	DET
ftr-372	636	332	applicable	applicable	ADJ
ftr-372	636	333	federal	federal	ADJ
ftr-372	636	334	rate	rate	NOUN
ftr-372	636	335	,	,	PUNCT
ftr-372	636	336	or	or	CCONJ
ftr-372	636	337	at	at	ADP
ftr-372	636	338	a	a	DET
ftr-372	636	339	reasonably	reasonably	ADV
ftr-372	636	340	corresponding	correspond	VERB
ftr-372	636	341	market	market	NOUN
ftr-372	636	342	rate	rate	NOUN
ftr-372	636	343	of	of	ADP
ftr-372	636	344	interest	interest	NOUN
ftr-372	636	345	in	in	ADP
ftr-372	636	346	the	the	DET
ftr-372	636	347	case	case	NOUN
ftr-372	636	348	of	of	ADP
ftr-372	636	349	bona	bona	ADJ
ftr-372	636	350	fide	fide	ADJ
ftr-372	636	351	indebtedness	indebtedness	NOUN
ftr-372	636	352	that	that	PRON
ftr-372	636	353	is	be	AUX
ftr-372	636	354	denominated	denominate	VERB
ftr-372	636	355	in	in	ADP
ftr-372	636	356	a	a	DET
ftr-372	636	357	foreign	foreign	ADJ
ftr-372	636	358	currency	currency	NOUN
ftr-372	636	359	;	;	PUNCT
ftr-372	636	360	(	(	PUNCT
ftr-372	636	361	e	e	NOUN
ftr-372	636	362	)	)	PUNCT
ftr-372	636	363	payments	payment	NOUN
ftr-372	636	364	for	for	ADP
ftr-372	636	365	the	the	DET
ftr-372	636	366	purchase	purchase	NOUN
ftr-372	636	367	of	of	ADP
ftr-372	636	368	intangible	intangible	ADJ
ftr-372	636	369	property	property	NOUN
ftr-372	636	370	described	describe	VERB
ftr-372	636	371	in	in	ADP
ftr-372	636	372	section	section	NOUN
ftr-372	636	373	936(h)(3)(b	936(h)(3)(b	PROPN
ftr-372	636	374	)	)	PUNCT
ftr-372	636	375	,	,	PUNCT
ftr-372	636	376	provided	provide	VERB
ftr-372	636	377	that	that	SCONJ
ftr-372	636	378	the	the	DET
ftr-372	636	379	transfer	transfer	NOUN
ftr-372	636	380	of	of	ADP
ftr-372	636	381	such	such	ADJ
ftr-372	636	382	property	property	NOUN
ftr-372	636	383	constitutes	constitute	VERB
ftr-372	636	384	a	a	DET
ftr-372	636	385	purchase	purchase	NOUN
ftr-372	636	386	rather	rather	ADV
ftr-372	636	387	than	than	ADP
ftr-372	636	388	a	a	DET
ftr-372	636	389	license	license	NOUN
ftr-372	636	390	under	under	ADP
ftr-372	636	391	this	this	DET
ftr-372	636	392	chapter	chapter	NOUN
ftr-372	636	393	,	,	PUNCT
ftr-372	636	394	to	to	ADP
ftr-372	636	395	the	the	DET
ftr-372	636	396	extent	extent	NOUN
ftr-372	636	397	of	of	ADP
ftr-372	636	398	the	the	DET
ftr-372	636	399	valuation	valuation	NOUN
ftr-372	636	400	of	of	ADP
ftr-372	636	401	such	such	ADJ
ftr-372	636	402	548	548	NUM
ftr-372	636	403	florida	florida	PROPN
ftr-372	636	404	tax	tax	NOUN
ftr-372	636	405	review	review	NOUN
ftr-372	637	1	[	[	X
ftr-372	637	2	vol	vol	NOUN
ftr-372	637	3	.	.	NOUN
ftr-372	637	4	9:5	9:5	NUM
ftr-372	637	5	intangible	intangible	ADJ
ftr-372	637	6	property	property	NOUN
ftr-372	637	7	determined	determine	VERB
ftr-372	637	8	in	in	ADP
ftr-372	637	9	good	good	ADJ
ftr-372	637	10	faith	faith	NOUN
ftr-372	637	11	by	by	ADP
ftr-372	637	12	the	the	DET
ftr-372	637	13	taxpayer	taxpayer	NOUN
ftr-372	637	14	,	,	PUNCT
ftr-372	637	15	with	with	SCONJ
ftr-372	637	16	such	such	ADJ
ftr-372	637	17	valuation	valuation	NOUN
ftr-372	637	18	to	to	PART
ftr-372	637	19	be	be	AUX
ftr-372	637	20	adjusted	adjust	VERB
ftr-372	637	21	by	by	ADP
ftr-372	637	22	the	the	DET
ftr-372	637	23	secretary	secretary	NOUN
ftr-372	637	24	for	for	ADP
ftr-372	637	25	purposes	purpose	NOUN
ftr-372	637	26	of	of	ADP
ftr-372	637	27	this	this	DET
ftr-372	637	28	subparagraph	subparagraph	NOUN
ftr-372	637	29	only	only	ADV
ftr-372	637	30	if	if	SCONJ
ftr-372	637	31	unreasonable	unreasonable	ADJ
ftr-372	637	32	;	;	PUNCT
ftr-372	637	33	and	and	CCONJ
ftr-372	637	34	,	,	PUNCT
ftr-372	637	35	to	to	ADP
ftr-372	637	36	the	the	DET
ftr-372	637	37	extent	extent	NOUN
ftr-372	637	38	not	not	PART
ftr-372	637	39	otherwise	otherwise	ADV
ftr-372	637	40	accounted	account	VERB
ftr-372	637	41	for	for	ADP
ftr-372	637	42	under	under	ADP
ftr-372	637	43	this	this	DET
ftr-372	637	44	subparagraph	subparagraph	NOUN
ftr-372	637	45	,	,	PUNCT
ftr-372	637	46	shall	shall	AUX
ftr-372	637	47	be	be	AUX
ftr-372	637	48	treated	treat	VERB
ftr-372	637	49	as	as	ADP
ftr-372	637	50	(	(	PUNCT
ftr-372	637	51	f	f	X
ftr-372	637	52	)	)	PUNCT
ftr-372	637	53	royalties	royalty	NOUN
ftr-372	637	54	for	for	ADP
ftr-372	637	55	the	the	DET
ftr-372	637	56	use	use	NOUN
ftr-372	637	57	of	of	ADP
ftr-372	637	58	intangible	intangible	ADJ
ftr-372	637	59	property	property	NOUN
ftr-372	637	60	described	describe	VERB
ftr-372	637	61	in	in	ADP
ftr-372	637	62	section	section	NOUN
ftr-372	637	63	936(h)(3))(b	936(h)(3))(b	NUM
ftr-372	637	64	)	)	PUNCT
ftr-372	637	65	.	.	PUNCT
ftr-372	638	1	(	(	PUNCT
ftr-372	638	2	11	11	NUM
ftr-372	638	3	)	)	PUNCT
ftr-372	638	4	definitions	definition	NOUN
ftr-372	638	5	–	–	PUNCT
ftr-372	638	6	for	for	ADP
ftr-372	638	7	purposes	purpose	NOUN
ftr-372	638	8	of	of	ADP
ftr-372	638	9	this	this	DET
ftr-372	638	10	subsection	subsection	NOUN
ftr-372	638	11	,	,	PUNCT
ftr-372	638	12	except	except	SCONJ
ftr-372	638	13	as	as	ADV
ftr-372	638	14	otherwise	otherwise	ADV
ftr-372	638	15	provided	provide	VERB
ftr-372	638	16	in	in	ADP
ftr-372	638	17	regulations	regulation	NOUN
ftr-372	638	18	–	–	PUNCT
ftr-372	638	19	(	(	PUNCT
ftr-372	638	20	a	a	PRON
ftr-372	638	21	)	)	PUNCT
ftr-372	638	22	activity	activity	NOUN
ftr-372	638	23	–	–	PUNCT
ftr-372	638	24	an	an	DET
ftr-372	638	25	“	"	PUNCT
ftr-372	638	26	activity	activity	NOUN
ftr-372	638	27	”	"	PUNCT
ftr-372	638	28	shall	shall	AUX
ftr-372	638	29	mean	mean	VERB
ftr-372	638	30	a	a	DET
ftr-372	638	31	group	group	NOUN
ftr-372	638	32	of	of	ADP
ftr-372	638	33	functions	function	NOUN
ftr-372	638	34	related	relate	VERB
ftr-372	638	35	to	to	ADP
ftr-372	638	36	the	the	DET
ftr-372	638	37	conduct	conduct	NOUN
ftr-372	638	38	of	of	ADP
ftr-372	638	39	a	a	DET
ftr-372	638	40	particular	particular	ADJ
ftr-372	638	41	trade	trade	NOUN
ftr-372	638	42	or	or	CCONJ
ftr-372	638	43	business	business	NOUN
ftr-372	638	44	(	(	PUNCT
ftr-372	638	45	or	or	CCONJ
ftr-372	638	46	to	to	ADP
ftr-372	638	47	a	a	DET
ftr-372	638	48	particular	particular	ADJ
ftr-372	638	49	purpose	purpose	NOUN
ftr-372	638	50	described	describe	VERB
ftr-372	638	51	in	in	ADP
ftr-372	638	52	subsections	subsection	NOUN
ftr-372	638	53	(	(	PUNCT
ftr-372	638	54	1	1	NUM
ftr-372	638	55	)	)	PUNCT
ftr-372	638	56	and	and	CCONJ
ftr-372	638	57	(	(	PUNCT
ftr-372	638	58	2	2	X
ftr-372	638	59	)	)	PUNCT
ftr-372	638	60	of	of	ADP
ftr-372	638	61	section	section	NOUN
ftr-372	638	62	212	212	NUM
ftr-372	638	63	)	)	PUNCT
ftr-372	638	64	,	,	PUNCT
ftr-372	638	65	to	to	PART
ftr-372	638	66	which	which	PRON
ftr-372	638	67	two	two	NUM
ftr-372	638	68	or	or	CCONJ
ftr-372	638	69	more	more	ADV
ftr-372	638	70	related	relate	VERB
ftr-372	638	71	parties	party	NOUN
ftr-372	638	72	contribute	contribute	VERB
ftr-372	638	73	,	,	PUNCT
ftr-372	638	74	determined	determine	VERB
ftr-372	638	75	at	at	ADP
ftr-372	638	76	the	the	DET
ftr-372	638	77	largest	large	ADJ
ftr-372	638	78	level	level	NOUN
ftr-372	638	79	of	of	ADP
ftr-372	638	80	aggregation	aggregation	NOUN
ftr-372	638	81	of	of	ADP
ftr-372	638	82	functions	function	NOUN
ftr-372	638	83	performed	perform	VERB
ftr-372	638	84	that	that	PRON
ftr-372	638	85	will	will	AUX
ftr-372	638	86	permit	permit	VERB
ftr-372	638	87	reliable	reliable	ADJ
ftr-372	638	88	identification	identification	NOUN
ftr-372	638	89	of	of	ADP
ftr-372	638	90	such	such	ADJ
ftr-372	638	91	related	related	ADJ
ftr-372	638	92	parties	party	NOUN
ftr-372	638	93	’	’	PART
ftr-372	638	94	respective	respective	ADJ
ftr-372	638	95	contributions	contribution	NOUN
ftr-372	638	96	to	to	ADP
ftr-372	638	97	the	the	DET
ftr-372	638	98	functions	function	NOUN
ftr-372	638	99	comprising	comprise	VERB
ftr-372	638	100	an	an	DET
ftr-372	638	101	activity.54	activity.54	PROPN
ftr-372	638	102	the	the	DET
ftr-372	638	103	secretary	secretary	NOUN
ftr-372	638	104	may	may	AUX
ftr-372	638	105	modify	modify	VERB
ftr-372	638	106	a	a	DET
ftr-372	638	107	taxpayer	taxpayer	NOUN
ftr-372	638	108	’s	’s	PART
ftr-372	638	109	designation	designation	NOUN
ftr-372	638	110	of	of	ADP
ftr-372	638	111	an	an	DET
ftr-372	638	112	activity	activity	NOUN
ftr-372	638	113	only	only	ADV
ftr-372	638	114	if	if	SCONJ
ftr-372	638	115	such	such	ADJ
ftr-372	638	116	modification	modification	NOUN
ftr-372	638	117	is	be	AUX
ftr-372	638	118	necessary	necessary	ADJ
ftr-372	638	119	to	to	PART
ftr-372	638	120	correct	correct	VERB
ftr-372	638	121	a	a	DET
ftr-372	638	122	significant	significant	ADJ
ftr-372	638	123	failure	failure	NOUN
ftr-372	638	124	reasonably	reasonably	ADV
ftr-372	638	125	to	to	PART
ftr-372	638	126	reflect	reflect	VERB
ftr-372	638	127	related	related	ADJ
ftr-372	638	128	parties	party	NOUN
ftr-372	638	129	’	'	PUNCT
ftr-372	638	130	relative	relative	ADJ
ftr-372	638	131	contributions	contribution	NOUN
ftr-372	638	132	to	to	ADP
ftr-372	638	133	the	the	DET
ftr-372	638	134	functions	function	NOUN
ftr-372	638	135	comprising	comprise	VERB
ftr-372	638	136	an	an	DET
ftr-372	638	137	activity.55	activity.55	NOUN
ftr-372	638	138	(	(	PUNCT
ftr-372	638	139	b	b	NOUN
ftr-372	638	140	)	)	PUNCT
ftr-372	638	141	participation	participation	NOUN
ftr-372	638	142	in	in	ADP
ftr-372	638	143	an	an	DET
ftr-372	638	144	activity	activity	NOUN
ftr-372	638	145	–	–	PUNCT
ftr-372	638	146	a	a	DET
ftr-372	638	147	related	related	ADJ
ftr-372	638	148	party	party	NOUN
ftr-372	638	149	shall	shall	AUX
ftr-372	638	150	be	be	AUX
ftr-372	638	151	treated	treat	VERB
ftr-372	638	152	as	as	ADP
ftr-372	638	153	participating	participate	VERB
ftr-372	638	154	in	in	ADP
ftr-372	638	155	an	an	DET
ftr-372	638	156	activity	activity	NOUN
ftr-372	638	157	if	if	SCONJ
ftr-372	638	158	such	such	ADJ
ftr-372	638	159	related	related	ADJ
ftr-372	638	160	party	party	NOUN
ftr-372	638	161	performs	perform	VERB
ftr-372	638	162	services	service	NOUN
ftr-372	638	163	,	,	PUNCT
ftr-372	638	164	engages	engage	VERB
ftr-372	638	165	in	in	ADP
ftr-372	638	166	manufacturing	manufacturing	NOUN
ftr-372	638	167	,	,	PUNCT
ftr-372	638	168	or	or	CCONJ
ftr-372	638	169	otherwise	otherwise	ADV
ftr-372	638	170	engages	engage	VERB
ftr-372	638	171	in	in	ADP
ftr-372	638	172	economic	economic	ADJ
ftr-372	638	173	activity	activity	NOUN
ftr-372	638	174	in	in	ADP
ftr-372	638	175	support	support	NOUN
ftr-372	638	176	of	of	ADP
ftr-372	638	177	the	the	DET
ftr-372	638	178	activity	activity	NOUN
ftr-372	638	179	,	,	PUNCT
ftr-372	638	180	except	except	SCONJ
ftr-372	638	181	that	that	SCONJ
ftr-372	638	182	such	such	ADJ
ftr-372	638	183	related	related	ADJ
ftr-372	638	184	party	party	NOUN
ftr-372	638	185	shall	shall	AUX
ftr-372	638	186	not	not	PART
ftr-372	638	187	be	be	AUX
ftr-372	638	188	treated	treat	VERB
ftr-372	638	189	as	as	ADP
ftr-372	638	190	participating	participate	VERB
ftr-372	638	191	in	in	ADP
ftr-372	638	192	such	such	ADJ
ftr-372	638	193	activity	activity	NOUN
ftr-372	638	194	if	if	SCONJ
ftr-372	638	195	such	such	ADJ
ftr-372	638	196	related	related	ADJ
ftr-372	638	197	party	party	NOUN
ftr-372	638	198	’s	’s	PART
ftr-372	638	199	contribution	contribution	NOUN
ftr-372	638	200	to	to	ADP
ftr-372	638	201	the	the	DET
ftr-372	638	202	activity	activity	NOUN
ftr-372	638	203	is	be	AUX
ftr-372	638	204	of	of	ADP
ftr-372	638	205	an	an	DET
ftr-372	638	206	insubstantial	insubstantial	ADJ
ftr-372	638	207	and	and	CCONJ
ftr-372	638	208	incidental	incidental	ADJ
ftr-372	638	209	nature	nature	NOUN
ftr-372	638	210	.	.	PUNCT
ftr-372	639	1	the	the	DET
ftr-372	639	2	secretary	secretary	NOUN
ftr-372	639	3	shall	shall	AUX
ftr-372	639	4	prescribe	prescribe	VERB
ftr-372	639	5	regulations	regulation	NOUN
ftr-372	639	6	54	54	NUM
ftr-372	639	7	.	.	PUNCT
ftr-372	640	1	regulations	regulation	NOUN
ftr-372	640	2	should	should	AUX
ftr-372	640	3	specify	specify	VERB
ftr-372	640	4	that	that	SCONJ
ftr-372	640	5	the	the	DET
ftr-372	640	6	boundaries	boundary	NOUN
ftr-372	640	7	of	of	ADP
ftr-372	640	8	an	an	DET
ftr-372	640	9	“	"	PUNCT
ftr-372	640	10	activity	activity	NOUN
ftr-372	640	11	”	"	PUNCT
ftr-372	640	12	can	can	AUX
ftr-372	640	13	be	be	AUX
ftr-372	640	14	determined	determine	VERB
ftr-372	640	15	in	in	ADP
ftr-372	640	16	part	part	NOUN
ftr-372	640	17	by	by	ADP
ftr-372	640	18	the	the	DET
ftr-372	640	19	geographic	geographic	ADJ
ftr-372	640	20	scope	scope	NOUN
ftr-372	640	21	of	of	ADP
ftr-372	640	22	the	the	DET
ftr-372	640	23	activity	activity	NOUN
ftr-372	640	24	,	,	PUNCT
ftr-372	640	25	in	in	ADP
ftr-372	640	26	keeping	keep	VERB
ftr-372	640	27	with	with	ADP
ftr-372	640	28	operational	operational	ADJ
ftr-372	640	29	divisions	division	NOUN
ftr-372	640	30	maintained	maintain	VERB
ftr-372	640	31	in	in	ADP
ftr-372	640	32	the	the	DET
ftr-372	640	33	taxpayer	taxpayer	NOUN
ftr-372	640	34	’s	’s	PART
ftr-372	640	35	business	business	NOUN
ftr-372	640	36	.	.	PUNCT
ftr-372	641	1	55	55	NUM
ftr-372	641	2	.	.	PUNCT
ftr-372	642	1	in	in	ADP
ftr-372	642	2	general	general	ADJ
ftr-372	642	3	,	,	PUNCT
ftr-372	642	4	a	a	DET
ftr-372	642	5	failure	failure	NOUN
ftr-372	642	6	reasonably	reasonably	ADV
ftr-372	642	7	to	to	PART
ftr-372	642	8	reflect	reflect	VERB
ftr-372	642	9	related	related	ADJ
ftr-372	642	10	parties	party	NOUN
ftr-372	642	11	’	'	PUNCT
ftr-372	642	12	relative	relative	ADJ
ftr-372	642	13	contributions	contribution	NOUN
ftr-372	642	14	to	to	ADP
ftr-372	642	15	the	the	DET
ftr-372	642	16	functions	function	NOUN
ftr-372	642	17	comprising	comprise	VERB
ftr-372	642	18	an	an	DET
ftr-372	642	19	activity	activity	NOUN
ftr-372	642	20	should	should	AUX
ftr-372	642	21	be	be	AUX
ftr-372	642	22	considered	consider	VERB
ftr-372	642	23	significant	significant	ADJ
ftr-372	642	24	only	only	ADV
ftr-372	642	25	if	if	SCONJ
ftr-372	642	26	the	the	DET
ftr-372	642	27	taxpayer	taxpayer	NOUN
ftr-372	642	28	has	have	AUX
ftr-372	642	29	not	not	PART
ftr-372	642	30	exercised	exercise	VERB
ftr-372	642	31	due	due	ADJ
ftr-372	642	32	diligence	diligence	NOUN
ftr-372	642	33	and	and	CCONJ
ftr-372	642	34	reasonable	reasonable	ADJ
ftr-372	642	35	care	care	NOUN
ftr-372	642	36	in	in	ADP
ftr-372	642	37	determining	determine	VERB
ftr-372	642	38	such	such	ADJ
ftr-372	642	39	relative	relative	ADJ
ftr-372	642	40	contributions	contribution	NOUN
ftr-372	642	41	,	,	PUNCT
ftr-372	642	42	or	or	CCONJ
ftr-372	642	43	if	if	SCONJ
ftr-372	642	44	the	the	DET
ftr-372	642	45	correction	correction	NOUN
ftr-372	642	46	of	of	ADP
ftr-372	642	47	the	the	DET
ftr-372	642	48	taxpayer	taxpayer	NOUN
ftr-372	642	49	’s	’s	PART
ftr-372	642	50	determination	determination	NOUN
ftr-372	642	51	will	will	AUX
ftr-372	642	52	increase	increase	VERB
ftr-372	642	53	or	or	CCONJ
ftr-372	642	54	decrease	decrease	VERB
ftr-372	642	55	a	a	DET
ftr-372	642	56	party	party	NOUN
ftr-372	642	57	’s	’s	PART
ftr-372	642	58	income	income	NOUN
ftr-372	642	59	subject	subject	ADJ
ftr-372	642	60	to	to	ADP
ftr-372	642	61	taxation	taxation	NOUN
ftr-372	642	62	by	by	ADP
ftr-372	642	63	at	at	ADV
ftr-372	642	64	least	least	ADJ
ftr-372	642	65	the	the	PRON
ftr-372	642	66	greater	great	ADJ
ftr-372	642	67	of	of	ADP
ftr-372	642	68	1	1	NUM
ftr-372	642	69	%	%	NOUN
ftr-372	642	70	of	of	ADP
ftr-372	642	71	such	such	ADJ
ftr-372	642	72	income	income	NOUN
ftr-372	642	73	or	or	CCONJ
ftr-372	642	74	$	$	SYM
ftr-372	642	75	300,000	300,000	NUM
ftr-372	642	76	.	.	PUNCT
ftr-372	643	1	2009	2009	NUM
ftr-372	643	2	]	]	PUNCT
ftr-372	643	3	allocating	allocate	VERB
ftr-372	643	4	business	business	NOUN
ftr-372	643	5	profits	profit	NOUN
ftr-372	643	6	for	for	ADP
ftr-372	643	7	tax	tax	NOUN
ftr-372	643	8	purposes	purpose	NOUN
ftr-372	643	9	549	549	NUM
ftr-372	643	10	specifying	specify	VERB
ftr-372	643	11	circumstances	circumstance	NOUN
ftr-372	643	12	under	under	ADP
ftr-372	643	13	which	which	PRON
ftr-372	643	14	contributions	contribution	NOUN
ftr-372	643	15	will	will	AUX
ftr-372	643	16	be	be	AUX
ftr-372	643	17	treated	treat	VERB
ftr-372	643	18	as	as	ADP
ftr-372	643	19	being	be	AUX
ftr-372	643	20	of	of	ADP
ftr-372	643	21	an	an	DET
ftr-372	643	22	insubstantial	insubstantial	ADJ
ftr-372	643	23	and	and	CCONJ
ftr-372	643	24	incidental	incidental	ADJ
ftr-372	643	25	nature.56	nature.56	ADV
ftr-372	643	26	(	(	PUNCT
ftr-372	643	27	c	c	NOUN
ftr-372	643	28	)	)	PUNCT
ftr-372	643	29	expenses	expense	NOUN
ftr-372	643	30	–	–	PUNCT
ftr-372	643	31	for	for	ADP
ftr-372	643	32	purposes	purpose	NOUN
ftr-372	643	33	of	of	ADP
ftr-372	643	34	this	this	DET
ftr-372	643	35	subsection	subsection	NOUN
ftr-372	643	36	,	,	PUNCT
ftr-372	643	37	except	except	SCONJ
ftr-372	643	38	as	as	ADV
ftr-372	643	39	otherwise	otherwise	ADV
ftr-372	643	40	provided	provide	VERB
ftr-372	643	41	in	in	ADP
ftr-372	643	42	regulations	regulation	NOUN
ftr-372	643	43	or	or	CCONJ
ftr-372	643	44	in	in	ADP
ftr-372	643	45	the	the	DET
ftr-372	643	46	second	second	ADJ
ftr-372	643	47	sentence	sentence	NOUN
ftr-372	643	48	of	of	ADP
ftr-372	643	49	this	this	DET
ftr-372	643	50	subparagraph	subparagraph	NOUN
ftr-372	643	51	,	,	PUNCT
ftr-372	643	52	expenses	expense	NOUN
ftr-372	643	53	shall	shall	AUX
ftr-372	643	54	include	include	VERB
ftr-372	643	55	(	(	PUNCT
ftr-372	643	56	i	i	NOUN
ftr-372	643	57	)	)	PUNCT
ftr-372	643	58	costs	cost	NOUN
ftr-372	643	59	of	of	ADP
ftr-372	643	60	a	a	DET
ftr-372	643	61	kind	kind	NOUN
ftr-372	643	62	for	for	ADP
ftr-372	643	63	which	which	PRON
ftr-372	643	64	a	a	DET
ftr-372	643	65	deduction	deduction	NOUN
ftr-372	643	66	is	be	AUX
ftr-372	643	67	allowed	allow	VERB
ftr-372	643	68	under	under	ADP
ftr-372	643	69	section	section	NOUN
ftr-372	643	70	16257	16257	NUM
ftr-372	643	71	and	and	CCONJ
ftr-372	643	72	(	(	PUNCT
ftr-372	643	73	ii	ii	NOUN
ftr-372	643	74	)	)	PUNCT
ftr-372	643	75	allowances	allowance	NOUN
ftr-372	643	76	of	of	ADP
ftr-372	643	77	depreciation	depreciation	NOUN
ftr-372	643	78	and	and	CCONJ
ftr-372	643	79	amortization	amortization	NOUN
ftr-372	643	80	.	.	PUNCT
ftr-372	644	1	except	except	SCONJ
ftr-372	644	2	as	as	ADV
ftr-372	644	3	otherwise	otherwise	ADV
ftr-372	644	4	provided	provide	VERB
ftr-372	644	5	in	in	ADP
ftr-372	644	6	regulations	regulation	NOUN
ftr-372	644	7	,	,	PUNCT
ftr-372	644	8	amounts	amount	NOUN
ftr-372	644	9	that	that	PRON
ftr-372	644	10	are	be	AUX
ftr-372	644	11	incurred	incur	VERB
ftr-372	644	12	in	in	ADP
ftr-372	644	13	connection	connection	NOUN
ftr-372	644	14	with	with	ADP
ftr-372	644	15	the	the	DET
ftr-372	644	16	manufacture	manufacture	NOUN
ftr-372	644	17	of	of	ADP
ftr-372	644	18	property	property	NOUN
ftr-372	644	19	or	or	CCONJ
ftr-372	644	20	the	the	DET
ftr-372	644	21	purchase	purchase	NOUN
ftr-372	644	22	of	of	ADP
ftr-372	644	23	property	property	NOUN
ftr-372	644	24	for	for	ADP
ftr-372	644	25	resale	resale	NOUN
ftr-372	644	26	,	,	PUNCT
ftr-372	644	27	which	which	PRON
ftr-372	644	28	do	do	AUX
ftr-372	644	29	not	not	PART
ftr-372	644	30	constitute	constitute	VERB
ftr-372	644	31	either	either	CCONJ
ftr-372	644	32	(	(	PUNCT
ftr-372	644	33	i	i	NOUN
ftr-372	644	34	)	)	PUNCT
ftr-372	644	35	the	the	DET
ftr-372	644	36	cost	cost	NOUN
ftr-372	644	37	of	of	ADP
ftr-372	644	38	tangible	tangible	ADJ
ftr-372	644	39	property	property	NOUN
ftr-372	644	40	purchased	purchase	VERB
ftr-372	644	41	for	for	ADP
ftr-372	644	42	resale	resale	NOUN
ftr-372	644	43	,	,	PUNCT
ftr-372	644	44	(	(	PUNCT
ftr-372	644	45	ii	ii	NOUN
ftr-372	644	46	)	)	PUNCT
ftr-372	644	47	tangible	tangible	ADJ
ftr-372	644	48	property	property	NOUN
ftr-372	644	49	that	that	PRON
ftr-372	644	50	is	be	AUX
ftr-372	644	51	incorporated	incorporate	VERB
ftr-372	644	52	in	in	ADP
ftr-372	644	53	or	or	CCONJ
ftr-372	644	54	consumed	consume	VERB
ftr-372	644	55	in	in	ADP
ftr-372	644	56	the	the	DET
ftr-372	644	57	process	process	NOUN
ftr-372	644	58	of	of	ADP
ftr-372	644	59	manufacturing	manufacturing	NOUN
ftr-372	644	60	,	,	PUNCT
ftr-372	644	61	or	or	CCONJ
ftr-372	644	62	(	(	PUNCT
ftr-372	644	63	iii	iii	NOUN
ftr-372	644	64	)	)	PUNCT
ftr-372	644	65	costs	cost	NOUN
ftr-372	644	66	of	of	ADP
ftr-372	644	67	property	property	NOUN
ftr-372	644	68	for	for	ADP
ftr-372	644	69	which	which	PRON
ftr-372	644	70	an	an	DET
ftr-372	644	71	allowance	allowance	NOUN
ftr-372	644	72	of	of	ADP
ftr-372	644	73	depreciation	depreciation	NOUN
ftr-372	644	74	or	or	CCONJ
ftr-372	644	75	amortization	amortization	NOUN
ftr-372	644	76	is	be	AUX
ftr-372	644	77	permitted	permit	VERB
ftr-372	644	78	,	,	PUNCT
ftr-372	644	79	and	and	CCONJ
ftr-372	644	80	that	that	PRON
ftr-372	644	81	would	would	AUX
ftr-372	644	82	be	be	AUX
ftr-372	644	83	described	describe	VERB
ftr-372	644	84	in	in	ADP
ftr-372	644	85	the	the	DET
ftr-372	644	86	preceding	precede	VERB
ftr-372	644	87	sentence	sentence	NOUN
ftr-372	644	88	except	except	SCONJ
ftr-372	644	89	that	that	SCONJ
ftr-372	644	90	they	they	PRON
ftr-372	644	91	are	be	AUX
ftr-372	644	92	capitalized	capitalize	VERB
ftr-372	644	93	in	in	ADP
ftr-372	644	94	the	the	DET
ftr-372	644	95	cost	cost	NOUN
ftr-372	644	96	of	of	ADP
ftr-372	644	97	inventory	inventory	NOUN
ftr-372	644	98	,	,	PUNCT
ftr-372	644	99	also	also	ADV
ftr-372	644	100	shall	shall	AUX
ftr-372	644	101	be	be	AUX
ftr-372	644	102	treated	treat	VERB
ftr-372	644	103	as	as	ADP
ftr-372	644	104	expenses	expense	NOUN
ftr-372	644	105	for	for	ADP
ftr-372	644	106	purposes	purpose	NOUN
ftr-372	644	107	of	of	ADP
ftr-372	644	108	this	this	DET
ftr-372	644	109	subsection.58	subsection.58	NOUN
ftr-372	644	110	(	(	PUNCT
ftr-372	644	111	d	d	NOUN
ftr-372	644	112	)	)	PUNCT
ftr-372	644	113	party	party	NOUN
ftr-372	644	114	and	and	CCONJ
ftr-372	644	115	related	relate	VERB
ftr-372	644	116	party	party	NOUN
ftr-372	644	117	–	–	PUNCT
ftr-372	644	118	a	a	DET
ftr-372	644	119	“	"	PUNCT
ftr-372	644	120	party	party	NOUN
ftr-372	644	121	”	"	PUNCT
ftr-372	644	122	shall	shall	AUX
ftr-372	644	123	mean	mean	VERB
ftr-372	644	124	any	any	DET
ftr-372	644	125	organization	organization	NOUN
ftr-372	644	126	,	,	PUNCT
ftr-372	644	127	trade	trade	NOUN
ftr-372	644	128	,	,	PUNCT
ftr-372	644	129	or	or	CCONJ
ftr-372	644	130	business	business	NOUN
ftr-372	644	131	as	as	SCONJ
ftr-372	644	132	those	those	DET
ftr-372	644	133	terms	term	NOUN
ftr-372	644	134	are	be	AUX
ftr-372	644	135	used	use	VERB
ftr-372	644	136	in	in	ADP
ftr-372	644	137	subsection	subsection	NOUN
ftr-372	644	138	(	(	PUNCT
ftr-372	644	139	a	a	NOUN
ftr-372	644	140	)	)	PUNCT
ftr-372	644	141	,	,	PUNCT
ftr-372	644	142	and	and	CCONJ
ftr-372	644	143	a	a	DET
ftr-372	644	144	“	"	PUNCT
ftr-372	644	145	related	related	ADJ
ftr-372	644	146	party	party	NOUN
ftr-372	644	147	”	"	PUNCT
ftr-372	644	148	shall	shall	AUX
ftr-372	644	149	mean	mean	VERB
ftr-372	644	150	any	any	PRON
ftr-372	644	151	of	of	ADP
ftr-372	644	152	two	two	NUM
ftr-372	644	153	or	or	CCONJ
ftr-372	644	154	more	more	ADJ
ftr-372	644	155	such	such	ADJ
ftr-372	644	156	parties	party	NOUN
ftr-372	644	157	(	(	PUNCT
ftr-372	644	158	whether	whether	SCONJ
ftr-372	644	159	or	or	CCONJ
ftr-372	644	160	not	not	PART
ftr-372	644	161	incorporated	incorporate	VERB
ftr-372	644	162	,	,	PUNCT
ftr-372	644	163	whether	whether	SCONJ
ftr-372	644	164	or	or	CCONJ
ftr-372	644	165	not	not	PART
ftr-372	644	166	organized	organize	VERB
ftr-372	644	167	in	in	ADP
ftr-372	644	168	the	the	DET
ftr-372	644	169	united	united	PROPN
ftr-372	644	170	states	states	PROPN
ftr-372	644	171	,	,	PUNCT
ftr-372	644	172	and	and	CCONJ
ftr-372	644	173	whether	whether	SCONJ
ftr-372	644	174	or	or	CCONJ
ftr-372	644	175	not	not	PART
ftr-372	644	176	affiliated	affiliate	VERB
ftr-372	644	177	)	)	PUNCT
ftr-372	644	178	owned	own	VERB
ftr-372	644	179	or	or	CCONJ
ftr-372	644	180	controlled	control	VERB
ftr-372	644	181	directly	directly	ADV
ftr-372	644	182	or	or	CCONJ
ftr-372	644	183	indirectly	indirectly	ADV
ftr-372	644	184	by	by	ADP
ftr-372	644	185	the	the	DET
ftr-372	644	186	same	same	ADJ
ftr-372	644	187	interests	interest	NOUN
ftr-372	644	188	.	.	PUNCT
ftr-372	645	1	(	(	PUNCT
ftr-372	645	2	e	e	NOUN
ftr-372	645	3	)	)	PUNCT
ftr-372	645	4	resident	resident	NOUN
ftr-372	645	5	for	for	ADP
ftr-372	645	6	income	income	NOUN
ftr-372	645	7	tax	tax	NOUN
ftr-372	645	8	purposes	purpose	NOUN
ftr-372	645	9	–	–	PUNCT
ftr-372	645	10	except	except	SCONJ
ftr-372	645	11	as	as	ADP
ftr-372	645	12	otherwise	otherwise	ADV
ftr-372	645	13	provided	provide	VERB
ftr-372	645	14	in	in	ADP
ftr-372	645	15	regulations	regulation	NOUN
ftr-372	645	16	,	,	PUNCT
ftr-372	645	17	a	a	DET
ftr-372	645	18	person	person	NOUN
ftr-372	645	19	is	be	AUX
ftr-372	645	20	resident	resident	ADJ
ftr-372	645	21	for	for	ADP
ftr-372	645	22	income	income	NOUN
ftr-372	645	23	tax	tax	NOUN
ftr-372	645	24	56	56	NUM
ftr-372	645	25	.	.	PUNCT
ftr-372	646	1	it	it	PRON
ftr-372	646	2	is	be	AUX
ftr-372	646	3	suggested	suggest	VERB
ftr-372	646	4	that	that	SCONJ
ftr-372	646	5	such	such	ADJ
ftr-372	646	6	regulations	regulation	NOUN
ftr-372	646	7	specify	specify	VERB
ftr-372	646	8	that	that	SCONJ
ftr-372	646	9	a	a	DET
ftr-372	646	10	related	related	ADJ
ftr-372	646	11	party	party	NOUN
ftr-372	646	12	’s	’s	PART
ftr-372	646	13	contribution	contribution	NOUN
ftr-372	646	14	to	to	ADP
ftr-372	646	15	a	a	DET
ftr-372	646	16	particular	particular	ADJ
ftr-372	646	17	activity	activity	NOUN
ftr-372	646	18	will	will	AUX
ftr-372	646	19	be	be	AUX
ftr-372	646	20	treated	treat	VERB
ftr-372	646	21	as	as	ADP
ftr-372	646	22	insubstantial	insubstantial	ADJ
ftr-372	646	23	and	and	CCONJ
ftr-372	646	24	incidental	incidental	ADJ
ftr-372	646	25	if	if	SCONJ
ftr-372	646	26	the	the	DET
ftr-372	646	27	expenses	expense	NOUN
ftr-372	646	28	associated	associate	VERB
ftr-372	646	29	with	with	ADP
ftr-372	646	30	the	the	DET
ftr-372	646	31	contribution	contribution	NOUN
ftr-372	646	32	do	do	AUX
ftr-372	646	33	not	not	PART
ftr-372	646	34	exceed	exceed	VERB
ftr-372	646	35	2	2	NUM
ftr-372	646	36	%	%	NOUN
ftr-372	646	37	of	of	ADP
ftr-372	646	38	the	the	DET
ftr-372	646	39	related	related	ADJ
ftr-372	646	40	party	party	NOUN
ftr-372	646	41	’s	’s	PART
ftr-372	646	42	total	total	ADJ
ftr-372	646	43	expenses	expense	NOUN
ftr-372	646	44	.	.	PUNCT
ftr-372	647	1	57	57	NUM
ftr-372	647	2	.	.	PUNCT
ftr-372	648	1	thus	thus	ADV
ftr-372	648	2	,	,	PUNCT
ftr-372	648	3	for	for	ADP
ftr-372	648	4	example	example	NOUN
ftr-372	648	5	,	,	PUNCT
ftr-372	648	6	the	the	DET
ftr-372	648	7	purchase	purchase	NOUN
ftr-372	648	8	price	price	NOUN
ftr-372	648	9	of	of	ADP
ftr-372	648	10	stock	stock	NOUN
ftr-372	648	11	or	or	CCONJ
ftr-372	648	12	securities	security	NOUN
ftr-372	648	13	or	or	CCONJ
ftr-372	648	14	other	other	ADJ
ftr-372	648	15	financial	financial	ADJ
ftr-372	648	16	instruments	instrument	NOUN
ftr-372	648	17	acquired	acquire	VERB
ftr-372	648	18	for	for	ADP
ftr-372	648	19	any	any	DET
ftr-372	648	20	purpose	purpose	NOUN
ftr-372	648	21	generally	generally	ADV
ftr-372	648	22	will	will	AUX
ftr-372	648	23	not	not	PART
ftr-372	648	24	constitute	constitute	VERB
ftr-372	648	25	an	an	DET
ftr-372	648	26	“	"	PUNCT
ftr-372	648	27	expense	expense	NOUN
ftr-372	648	28	.	.	PUNCT
ftr-372	648	29	”	"	PUNCT
ftr-372	649	1	58	58	NUM
ftr-372	649	2	.	.	PUNCT
ftr-372	650	1	for	for	ADP
ftr-372	650	2	example	example	NOUN
ftr-372	650	3	,	,	PUNCT
ftr-372	650	4	a	a	DET
ftr-372	650	5	distributor	distributor	NOUN
ftr-372	650	6	of	of	ADP
ftr-372	650	7	washing	washing	NOUN
ftr-372	650	8	machines	machine	NOUN
ftr-372	650	9	may	may	AUX
ftr-372	650	10	purchase	purchase	VERB
ftr-372	650	11	the	the	DET
ftr-372	650	12	machines	machine	NOUN
ftr-372	650	13	and	and	CCONJ
ftr-372	650	14	also	also	ADV
ftr-372	650	15	incur	incur	VERB
ftr-372	650	16	such	such	ADJ
ftr-372	650	17	expenses	expense	NOUN
ftr-372	650	18	as	as	ADP
ftr-372	650	19	depreciation	depreciation	NOUN
ftr-372	650	20	on	on	ADP
ftr-372	650	21	a	a	DET
ftr-372	650	22	warehouse	warehouse	NOUN
ftr-372	650	23	in	in	ADP
ftr-372	650	24	which	which	PRON
ftr-372	650	25	the	the	DET
ftr-372	650	26	machines	machine	NOUN
ftr-372	650	27	are	be	AUX
ftr-372	650	28	stored	store	VERB
ftr-372	650	29	,	,	PUNCT
ftr-372	650	30	and	and	CCONJ
ftr-372	650	31	overhead	overhead	ADJ
ftr-372	650	32	costs	cost	NOUN
ftr-372	650	33	associated	associate	VERB
ftr-372	650	34	with	with	ADP
ftr-372	650	35	the	the	DET
ftr-372	650	36	distribution	distribution	NOUN
ftr-372	650	37	activities	activity	NOUN
ftr-372	650	38	,	,	PUNCT
ftr-372	650	39	which	which	PRON
ftr-372	650	40	under	under	ADP
ftr-372	650	41	§	§	PROPN
ftr-372	650	42	263a	263a	PROPN
ftr-372	650	43	must	must	AUX
ftr-372	650	44	be	be	AUX
ftr-372	650	45	capitalized	capitalize	VERB
ftr-372	650	46	in	in	ADP
ftr-372	650	47	the	the	DET
ftr-372	650	48	distributor	distributor	NOUN
ftr-372	650	49	’s	’s	PART
ftr-372	650	50	inventory	inventory	NOUN
ftr-372	650	51	costs	cost	NOUN
ftr-372	650	52	.	.	PUNCT
ftr-372	651	1	the	the	DET
ftr-372	651	2	depreciation	depreciation	NOUN
ftr-372	651	3	and	and	CCONJ
ftr-372	651	4	overhead	overhead	ADJ
ftr-372	651	5	costs	cost	NOUN
ftr-372	651	6	,	,	PUNCT
ftr-372	651	7	but	but	CCONJ
ftr-372	651	8	not	not	PART
ftr-372	651	9	the	the	DET
ftr-372	651	10	costs	cost	NOUN
ftr-372	651	11	of	of	ADP
ftr-372	651	12	purchasing	purchase	VERB
ftr-372	651	13	the	the	DET
ftr-372	651	14	washing	washing	NOUN
ftr-372	651	15	machines	machine	NOUN
ftr-372	651	16	,	,	PUNCT
ftr-372	651	17	are	be	AUX
ftr-372	651	18	treated	treat	VERB
ftr-372	651	19	as	as	ADP
ftr-372	651	20	“	"	PUNCT
ftr-372	651	21	expenses	expense	NOUN
ftr-372	651	22	”	"	PUNCT
ftr-372	651	23	for	for	ADP
ftr-372	651	24	purposes	purpose	NOUN
ftr-372	651	25	of	of	ADP
ftr-372	651	26	this	this	DET
ftr-372	651	27	subsection	subsection	NOUN
ftr-372	651	28	.	.	PUNCT
ftr-372	652	1	550	550	NUM
ftr-372	652	2	florida	florida	PROPN
ftr-372	652	3	tax	tax	NOUN
ftr-372	652	4	review	review	NOUN
ftr-372	652	5	[	[	X
ftr-372	652	6	vol	vol	NOUN
ftr-372	652	7	.	.	NOUN
ftr-372	652	8	9:5	9:5	NUM
ftr-372	652	9	purposes	purpose	NOUN
ftr-372	652	10	in	in	ADP
ftr-372	652	11	a	a	DET
ftr-372	652	12	country	country	NOUN
ftr-372	652	13	in	in	ADP
ftr-372	652	14	which	which	PRON
ftr-372	652	15	its	its	PRON
ftr-372	652	16	income	income	NOUN
ftr-372	652	17	is	be	AUX
ftr-372	652	18	subject	subject	ADJ
ftr-372	652	19	to	to	ADP
ftr-372	652	20	taxation	taxation	NOUN
ftr-372	652	21	,	,	PUNCT
ftr-372	652	22	under	under	ADP
ftr-372	652	23	such	such	ADJ
ftr-372	652	24	country	country	NOUN
ftr-372	652	25	’s	’s	PART
ftr-372	652	26	laws	law	NOUN
ftr-372	652	27	,	,	PUNCT
ftr-372	652	28	by	by	ADP
ftr-372	652	29	reason	reason	NOUN
ftr-372	652	30	of	of	ADP
ftr-372	652	31	such	such	ADJ
ftr-372	652	32	person	person	NOUN
ftr-372	652	33	’s	’s	PART
ftr-372	652	34	residence	residence	NOUN
ftr-372	652	35	in	in	ADP
ftr-372	652	36	such	such	ADJ
ftr-372	652	37	country.59	country.59	ADJ
ftr-372	652	38	(	(	PUNCT
ftr-372	652	39	c	c	NOUN
ftr-372	652	40	)	)	PUNCT
ftr-372	652	41	rules	rule	NOUN
ftr-372	652	42	applicable	applicable	ADJ
ftr-372	652	43	to	to	ADP
ftr-372	652	44	related	related	ADJ
ftr-372	652	45	parties	party	NOUN
ftr-372	652	46	resident	resident	ADJ
ftr-372	652	47	for	for	ADP
ftr-372	652	48	income	income	NOUN
ftr-372	652	49	tax	tax	NOUN
ftr-372	652	50	purposes	purpose	NOUN
ftr-372	652	51	in	in	ADP
ftr-372	652	52	the	the	DET
ftr-372	652	53	same	same	ADJ
ftr-372	652	54	country	country	NOUN
ftr-372	652	55	.	.	PUNCT
ftr-372	653	1	–	–	PUNCT
ftr-372	653	2	the	the	DET
ftr-372	653	3	secretary	secretary	NOUN
ftr-372	653	4	shall	shall	AUX
ftr-372	653	5	provide	provide	VERB
ftr-372	653	6	regulations	regulation	NOUN
ftr-372	653	7	governing	govern	VERB
ftr-372	653	8	the	the	DET
ftr-372	653	9	application	application	NOUN
ftr-372	653	10	of	of	ADP
ftr-372	653	11	subsection	subsection	NOUN
ftr-372	653	12	(	(	PUNCT
ftr-372	653	13	a	a	NOUN
ftr-372	653	14	)	)	PUNCT
ftr-372	653	15	to	to	ADP
ftr-372	653	16	the	the	DET
ftr-372	653	17	activities	activity	NOUN
ftr-372	653	18	of	of	ADP
ftr-372	653	19	related	related	ADJ
ftr-372	653	20	parties	party	NOUN
ftr-372	653	21	that	that	PRON
ftr-372	653	22	are	be	AUX
ftr-372	653	23	resident	resident	ADJ
ftr-372	653	24	in	in	ADP
ftr-372	653	25	the	the	DET
ftr-372	653	26	same	same	ADJ
ftr-372	653	27	country	country	NOUN
ftr-372	653	28	.	.	PUNCT
ftr-372	654	1	60	60	NUM
ftr-372	654	2	(	(	PUNCT
ftr-372	654	3	d	d	NOUN
ftr-372	654	4	)	)	PUNCT
ftr-372	654	5	rulings	ruling	NOUN
ftr-372	654	6	–	–	PUNCT
ftr-372	654	7	the	the	DET
ftr-372	654	8	secretary	secretary	NOUN
ftr-372	654	9	may	may	AUX
ftr-372	654	10	,	,	PUNCT
ftr-372	654	11	in	in	ADP
ftr-372	654	12	the	the	DET
ftr-372	654	13	secretary	secretary	NOUN
ftr-372	654	14	’s	’s	PART
ftr-372	654	15	discretion	discretion	NOUN
ftr-372	654	16	,	,	PUNCT
ftr-372	654	17	issue	issue	NOUN
ftr-372	654	18	rulings	ruling	NOUN
ftr-372	654	19	to	to	ADP
ftr-372	654	20	particular	particular	ADJ
ftr-372	654	21	taxpayers	taxpayer	NOUN
ftr-372	654	22	setting	set	VERB
ftr-372	654	23	forth	forth	ADV
ftr-372	654	24	,	,	PUNCT
ftr-372	654	25	by	by	ADP
ftr-372	654	26	agreement	agreement	NOUN
ftr-372	654	27	with	with	ADP
ftr-372	654	28	such	such	ADJ
ftr-372	654	29	taxpayers	taxpayer	NOUN
ftr-372	654	30	,	,	PUNCT
ftr-372	654	31	the	the	DET
ftr-372	654	32	manner	manner	NOUN
ftr-372	654	33	in	in	ADP
ftr-372	654	34	which	which	DET
ftr-372	654	35	compliance	compliance	NOUN
ftr-372	654	36	with	with	ADP
ftr-372	654	37	the	the	DET
ftr-372	654	38	rules	rule	NOUN
ftr-372	654	39	of	of	ADP
ftr-372	654	40	this	this	DET
ftr-372	654	41	section	section	NOUN
ftr-372	654	42	shall	shall	AUX
ftr-372	654	43	be	be	AUX
ftr-372	654	44	determined	determine	VERB
ftr-372	654	45	,	,	PUNCT
ftr-372	654	46	including	include	VERB
ftr-372	654	47	but	but	CCONJ
ftr-372	654	48	not	not	PART
ftr-372	654	49	limited	limit	VERB
ftr-372	654	50	to	to	ADP
ftr-372	654	51	how	how	SCONJ
ftr-372	654	52	expenses	expense	NOUN
ftr-372	654	53	or	or	CCONJ
ftr-372	654	54	revenues	revenue	NOUN
ftr-372	654	55	shall	shall	AUX
ftr-372	654	56	be	be	AUX
ftr-372	654	57	apportioned	apportion	VERB
ftr-372	654	58	among	among	ADP
ftr-372	654	59	activities	activity	NOUN
ftr-372	654	60	,	,	PUNCT
ftr-372	654	61	and	and	CCONJ
ftr-372	654	62	which	which	DET
ftr-372	654	63	operations	operation	NOUN
ftr-372	654	64	shall	shall	AUX
ftr-372	654	65	be	be	AUX
ftr-372	654	66	included	include	VERB
ftr-372	654	67	in	in	ADP
ftr-372	654	68	a	a	DET
ftr-372	654	69	particular	particular	ADJ
ftr-372	654	70	activity	activity	NOUN
ftr-372	654	71	.	.	PUNCT
ftr-372	655	1	any	any	DET
ftr-372	655	2	such	such	ADJ
ftr-372	655	3	rulings	ruling	NOUN
ftr-372	655	4	shall	shall	AUX
ftr-372	655	5	extend	extend	VERB
ftr-372	655	6	for	for	ADP
ftr-372	655	7	specified	specified	ADJ
ftr-372	655	8	terms	term	NOUN
ftr-372	655	9	not	not	PART
ftr-372	655	10	to	to	PART
ftr-372	655	11	exceed	exceed	VERB
ftr-372	655	12	five	five	NUM
ftr-372	655	13	years	year	NOUN
ftr-372	655	14	,	,	PUNCT
ftr-372	655	15	although	although	SCONJ
ftr-372	655	16	they	they	PRON
ftr-372	655	17	may	may	AUX
ftr-372	655	18	in	in	ADP
ftr-372	655	19	the	the	DET
ftr-372	655	20	secretary	secretary	NOUN
ftr-372	655	21	’s	’s	PART
ftr-372	655	22	discretion	discretion	NOUN
ftr-372	655	23	be	be	AUX
ftr-372	655	24	renewed	renew	VERB
ftr-372	655	25	.	.	PUNCT
ftr-372	656	1	such	such	ADJ
ftr-372	656	2	rulings	ruling	NOUN
ftr-372	656	3	and	and	CCONJ
ftr-372	656	4	background	background	NOUN
ftr-372	656	5	file	file	NOUN
ftr-372	656	6	documents	document	NOUN
ftr-372	656	7	related	relate	VERB
ftr-372	656	8	to	to	ADP
ftr-372	656	9	such	such	ADJ
ftr-372	656	10	rulings	ruling	NOUN
ftr-372	656	11	shall	shall	AUX
ftr-372	656	12	be	be	AUX
ftr-372	656	13	open	open	ADJ
ftr-372	656	14	to	to	ADP
ftr-372	656	15	public	public	ADJ
ftr-372	656	16	inspection	inspection	NOUN
ftr-372	656	17	subject	subject	ADJ
ftr-372	656	18	to	to	ADP
ftr-372	656	19	the	the	DET
ftr-372	656	20	rules	rule	NOUN
ftr-372	656	21	of	of	ADP
ftr-372	656	22	section	section	NOUN
ftr-372	656	23	6110(a	6110(a	NUM
ftr-372	656	24	)	)	PUNCT
ftr-372	656	25	and	and	CCONJ
ftr-372	656	26	such	such	ADJ
ftr-372	656	27	limitations	limitation	NOUN
ftr-372	656	28	on	on	ADP
ftr-372	656	29	public	public	ADJ
ftr-372	656	30	inspection	inspection	NOUN
ftr-372	656	31	as	as	SCONJ
ftr-372	656	32	are	be	AUX
ftr-372	656	33	provided	provide	VERB
ftr-372	656	34	under	under	ADP
ftr-372	656	35	this	this	DET
ftr-372	656	36	chapter.61	chapter.61	NOUN
ftr-372	656	37	(	(	PUNCT
ftr-372	656	38	e	e	NOUN
ftr-372	656	39	)	)	PUNCT
ftr-372	656	40	regulations	regulation	NOUN
ftr-372	656	41	–	–	PUNCT
ftr-372	656	42	the	the	DET
ftr-372	656	43	secretary	secretary	NOUN
ftr-372	656	44	shall	shall	AUX
ftr-372	656	45	prescribe	prescribe	VERB
ftr-372	656	46	such	such	ADJ
ftr-372	656	47	regulations	regulation	NOUN
ftr-372	656	48	as	as	SCONJ
ftr-372	656	49	may	may	AUX
ftr-372	656	50	be	be	AUX
ftr-372	656	51	necessary	necessary	ADJ
ftr-372	656	52	or	or	CCONJ
ftr-372	656	53	appropriate	appropriate	ADJ
ftr-372	656	54	to	to	PART
ftr-372	656	55	carry	carry	VERB
ftr-372	656	56	out	out	ADP
ftr-372	656	57	the	the	DET
ftr-372	656	58	purposes	purpose	NOUN
ftr-372	656	59	of	of	ADP
ftr-372	656	60	this	this	DET
ftr-372	656	61	section	section	NOUN
ftr-372	656	62	,	,	PUNCT
ftr-372	656	63	including	include	VERB
ftr-372	656	64	but	but	CCONJ
ftr-372	656	65	not	not	PART
ftr-372	656	66	limited	limit	VERB
ftr-372	656	67	to	to	ADP
ftr-372	656	68	regulations	regulation	NOUN
ftr-372	656	69	providing	provide	VERB
ftr-372	656	70	for	for	ADP
ftr-372	656	71	modification	modification	NOUN
ftr-372	656	72	of	of	ADP
ftr-372	656	73	the	the	DET
ftr-372	656	74	factor	factor	NOUN
ftr-372	656	75	described	describe	VERB
ftr-372	656	76	in	in	ADP
ftr-372	656	77	subparagraph	subparagraph	NOUN
ftr-372	656	78	(	(	PUNCT
ftr-372	656	79	b)(1)(a)(i	b)(1)(a)(i	PROPN
ftr-372	656	80	)	)	PUNCT
ftr-372	656	81	for	for	ADP
ftr-372	656	82	use	use	NOUN
ftr-372	656	83	in	in	ADP
ftr-372	656	84	connection	connection	NOUN
ftr-372	656	85	with	with	ADP
ftr-372	656	86	activities	activity	NOUN
ftr-372	656	87	performed	perform	VERB
ftr-372	656	88	in	in	ADP
ftr-372	656	89	particular	particular	ADJ
ftr-372	656	90	industries	industry	NOUN
ftr-372	656	91	or	or	CCONJ
ftr-372	656	92	in	in	ADP
ftr-372	656	93	particular	particular	ADJ
ftr-372	656	94	geographic	geographic	ADJ
ftr-372	656	95	locations	location	NOUN
ftr-372	656	96	,	,	PUNCT
ftr-372	656	97	to	to	ADP
ftr-372	656	98	the	the	DET
ftr-372	656	99	extent	extent	NOUN
ftr-372	656	100	the	the	DET
ftr-372	656	101	secretary	secretary	NOUN
ftr-372	656	102	believes	believe	VERB
ftr-372	656	103	such	such	ADJ
ftr-372	656	104	modification	modification	NOUN
ftr-372	656	105	is	be	AUX
ftr-372	656	106	necessary	necessary	ADJ
ftr-372	656	107	to	to	PART
ftr-372	656	108	adjust	adjust	VERB
ftr-372	656	109	for	for	ADP
ftr-372	656	110	59	59	NUM
ftr-372	656	111	.	.	PUNCT
ftr-372	657	1	regulations	regulation	NOUN
ftr-372	657	2	should	should	AUX
ftr-372	657	3	address	address	VERB
ftr-372	657	4	the	the	DET
ftr-372	657	5	application	application	NOUN
ftr-372	657	6	of	of	ADP
ftr-372	657	7	this	this	DET
ftr-372	657	8	subsection	subsection	NOUN
ftr-372	657	9	to	to	ADP
ftr-372	657	10	parties	party	NOUN
ftr-372	657	11	that	that	PRON
ftr-372	657	12	are	be	AUX
ftr-372	657	13	resident	resident	ADJ
ftr-372	657	14	for	for	ADP
ftr-372	657	15	income	income	NOUN
ftr-372	657	16	tax	tax	NOUN
ftr-372	657	17	purposes	purpose	NOUN
ftr-372	657	18	in	in	ADP
ftr-372	657	19	more	more	ADJ
ftr-372	657	20	than	than	ADP
ftr-372	657	21	one	one	NUM
ftr-372	657	22	country	country	NOUN
ftr-372	657	23	.	.	PUNCT
ftr-372	658	1	60	60	NUM
ftr-372	658	2	.	.	PUNCT
ftr-372	659	1	this	this	DET
ftr-372	659	2	provision	provision	NOUN
ftr-372	659	3	would	would	AUX
ftr-372	659	4	be	be	AUX
ftr-372	659	5	applicable	applicable	ADJ
ftr-372	659	6	,	,	PUNCT
ftr-372	659	7	for	for	ADP
ftr-372	659	8	example	example	NOUN
ftr-372	659	9	,	,	PUNCT
ftr-372	659	10	with	with	ADP
ftr-372	659	11	respect	respect	NOUN
ftr-372	659	12	to	to	ADP
ftr-372	659	13	the	the	DET
ftr-372	659	14	division	division	NOUN
ftr-372	659	15	of	of	ADP
ftr-372	659	16	income	income	NOUN
ftr-372	659	17	between	between	ADP
ftr-372	659	18	taxable	taxable	ADJ
ftr-372	659	19	and	and	CCONJ
ftr-372	659	20	tax	tax	NOUN
ftr-372	659	21	-	-	PUNCT
ftr-372	659	22	exempt	exempt	ADJ
ftr-372	659	23	affiliates	affiliate	NOUN
ftr-372	659	24	within	within	ADP
ftr-372	659	25	the	the	DET
ftr-372	659	26	united	united	PROPN
ftr-372	659	27	states	states	PROPN
ftr-372	659	28	,	,	PUNCT
ftr-372	659	29	and	and	CCONJ
ftr-372	659	30	among	among	ADP
ftr-372	659	31	members	member	NOUN
ftr-372	659	32	of	of	ADP
ftr-372	659	33	affiliated	affiliate	VERB
ftr-372	659	34	groups	group	NOUN
ftr-372	659	35	filing	file	VERB
ftr-372	659	36	consolidated	consolidated	ADJ
ftr-372	659	37	returns	return	NOUN
ftr-372	659	38	(	(	PUNCT
ftr-372	659	39	to	to	ADP
ftr-372	659	40	the	the	DET
ftr-372	659	41	extent	extent	NOUN
ftr-372	659	42	that	that	SCONJ
ftr-372	659	43	their	their	PRON
ftr-372	659	44	separate	separate	ADJ
ftr-372	659	45	incomes	income	NOUN
ftr-372	659	46	may	may	AUX
ftr-372	659	47	be	be	AUX
ftr-372	659	48	relevant	relevant	ADJ
ftr-372	659	49	for	for	ADP
ftr-372	659	50	federal	federal	ADJ
ftr-372	659	51	income	income	NOUN
ftr-372	659	52	tax	tax	NOUN
ftr-372	659	53	purposes	purpose	NOUN
ftr-372	659	54	)	)	PUNCT
ftr-372	659	55	.	.	PUNCT
ftr-372	660	1	it	it	PRON
ftr-372	660	2	is	be	AUX
ftr-372	660	3	anticipated	anticipate	VERB
ftr-372	660	4	that	that	SCONJ
ftr-372	660	5	regulations	regulation	NOUN
ftr-372	660	6	under	under	ADP
ftr-372	660	7	this	this	DET
ftr-372	660	8	provision	provision	NOUN
ftr-372	660	9	will	will	AUX
ftr-372	660	10	,	,	PUNCT
ftr-372	660	11	to	to	ADP
ftr-372	660	12	the	the	DET
ftr-372	660	13	extent	extent	NOUN
ftr-372	660	14	feasible	feasible	ADJ
ftr-372	660	15	,	,	PUNCT
ftr-372	660	16	rely	rely	VERB
ftr-372	660	17	on	on	ADP
ftr-372	660	18	principles	principle	NOUN
ftr-372	660	19	similar	similar	ADJ
ftr-372	660	20	to	to	ADP
ftr-372	660	21	those	those	PRON
ftr-372	660	22	prescribed	prescribe	VERB
ftr-372	660	23	with	with	ADP
ftr-372	660	24	respect	respect	NOUN
ftr-372	660	25	to	to	ADP
ftr-372	660	26	related	related	ADJ
ftr-372	660	27	parties	party	NOUN
ftr-372	660	28	that	that	PRON
ftr-372	660	29	are	be	AUX
ftr-372	660	30	resident	resident	ADJ
ftr-372	660	31	for	for	ADP
ftr-372	660	32	income	income	NOUN
ftr-372	660	33	tax	tax	NOUN
ftr-372	660	34	purposes	purpose	NOUN
ftr-372	660	35	in	in	ADP
ftr-372	660	36	different	different	ADJ
ftr-372	660	37	countries	country	NOUN
ftr-372	660	38	.	.	PUNCT
ftr-372	661	1	in	in	ADP
ftr-372	661	2	particular	particular	ADJ
ftr-372	661	3	,	,	PUNCT
ftr-372	661	4	it	it	PRON
ftr-372	661	5	is	be	AUX
ftr-372	661	6	anticipated	anticipate	VERB
ftr-372	661	7	that	that	SCONJ
ftr-372	661	8	such	such	ADJ
ftr-372	661	9	regulations	regulation	NOUN
ftr-372	661	10	will	will	AUX
ftr-372	661	11	provide	provide	VERB
ftr-372	661	12	for	for	ADP
ftr-372	661	13	the	the	DET
ftr-372	661	14	review	review	NOUN
ftr-372	661	15	of	of	ADP
ftr-372	661	16	arrangements	arrangement	NOUN
ftr-372	661	17	for	for	ADP
ftr-372	661	18	the	the	DET
ftr-372	661	19	provision	provision	NOUN
ftr-372	661	20	of	of	ADP
ftr-372	661	21	services	service	NOUN
ftr-372	661	22	between	between	ADP
ftr-372	661	23	related	related	ADJ
ftr-372	661	24	parties	party	NOUN
ftr-372	661	25	based	base	VERB
ftr-372	661	26	on	on	ADP
ftr-372	661	27	cost	cost	NOUN
ftr-372	661	28	-	-	PUNCT
ftr-372	661	29	based	base	VERB
ftr-372	661	30	pricing	pricing	NOUN
ftr-372	661	31	methodologies	methodology	NOUN
ftr-372	661	32	.	.	PUNCT
ftr-372	662	1	it	it	PRON
ftr-372	662	2	also	also	ADV
ftr-372	662	3	is	be	AUX
ftr-372	662	4	anticipated	anticipate	VERB
ftr-372	662	5	that	that	SCONJ
ftr-372	662	6	regulations	regulation	NOUN
ftr-372	662	7	will	will	AUX
ftr-372	662	8	,	,	PUNCT
ftr-372	662	9	to	to	ADP
ftr-372	662	10	the	the	DET
ftr-372	662	11	greatest	great	ADJ
ftr-372	662	12	extent	extent	NOUN
ftr-372	662	13	feasible	feasible	ADJ
ftr-372	662	14	,	,	PUNCT
ftr-372	662	15	rely	rely	VERB
ftr-372	662	16	on	on	ADP
ftr-372	662	17	the	the	DET
ftr-372	662	18	apportionments	apportionment	NOUN
ftr-372	662	19	of	of	ADP
ftr-372	662	20	income	income	NOUN
ftr-372	662	21	and	and	CCONJ
ftr-372	662	22	expenses	expense	NOUN
ftr-372	662	23	set	set	VERB
ftr-372	662	24	forth	forth	ADP
ftr-372	662	25	in	in	ADP
ftr-372	662	26	the	the	DET
ftr-372	662	27	taxpayer	taxpayer	NOUN
ftr-372	662	28	’s	’s	PART
ftr-372	662	29	accounting	accounting	NOUN
ftr-372	662	30	records	record	NOUN
ftr-372	662	31	,	,	PUNCT
ftr-372	662	32	provided	provide	VERB
ftr-372	662	33	those	those	DET
ftr-372	662	34	records	record	NOUN
ftr-372	662	35	follow	follow	VERB
ftr-372	662	36	generally	generally	ADV
ftr-372	662	37	accepted	accept	VERB
ftr-372	662	38	accounting	accounting	NOUN
ftr-372	662	39	principles	principle	NOUN
ftr-372	662	40	and	and	CCONJ
ftr-372	662	41	have	have	AUX
ftr-372	662	42	not	not	PART
ftr-372	662	43	been	be	AUX
ftr-372	662	44	compiled	compile	VERB
ftr-372	662	45	with	with	ADP
ftr-372	662	46	a	a	DET
ftr-372	662	47	principal	principal	ADJ
ftr-372	662	48	purpose	purpose	NOUN
ftr-372	662	49	of	of	ADP
ftr-372	662	50	tax	tax	NOUN
ftr-372	662	51	avoidance	avoidance	NOUN
ftr-372	662	52	.	.	PUNCT
ftr-372	663	1	61	61	NUM
ftr-372	663	2	.	.	PUNCT
ftr-372	664	1	it	it	PRON
ftr-372	664	2	is	be	AUX
ftr-372	664	3	suggested	suggest	VERB
ftr-372	664	4	that	that	SCONJ
ftr-372	664	5	enactment	enactment	NOUN
ftr-372	664	6	of	of	ADP
ftr-372	664	7	this	this	DET
ftr-372	664	8	language	language	NOUN
ftr-372	664	9	be	be	AUX
ftr-372	664	10	accompanied	accompany	VERB
ftr-372	664	11	by	by	ADP
ftr-372	664	12	repeal	repeal	NOUN
ftr-372	664	13	of	of	ADP
ftr-372	664	14	§	§	NOUN
ftr-372	664	15	§	§	NOUN
ftr-372	664	16	6103(b)(2	6103(b)(2	NOUN
ftr-372	664	17	)	)	PUNCT
ftr-372	664	18	and	and	CCONJ
ftr-372	664	19	6110(b)(1)(b	6110(b)(1)(b	NUM
ftr-372	664	20	)	)	PUNCT
ftr-372	664	21	(	(	PUNCT
ftr-372	664	22	exempting	exempt	VERB
ftr-372	664	23	advance	advance	NOUN
ftr-372	664	24	pricing	pricing	NOUN
ftr-372	664	25	agreements	agreement	NOUN
ftr-372	664	26	from	from	ADP
ftr-372	664	27	public	public	ADJ
ftr-372	664	28	inspection	inspection	NOUN
ftr-372	664	29	)	)	PUNCT
ftr-372	664	30	.	.	PUNCT
ftr-372	665	1	2009	2009	NUM
ftr-372	665	2	]	]	PUNCT
ftr-372	665	3	allocating	allocate	VERB
ftr-372	665	4	business	business	NOUN
ftr-372	665	5	profits	profit	NOUN
ftr-372	665	6	for	for	ADP
ftr-372	665	7	tax	tax	NOUN
ftr-372	665	8	purposes	purpose	NOUN
ftr-372	665	9	551	551	NUM
ftr-372	665	10	substantially	substantially	ADV
ftr-372	665	11	differing	differ	VERB
ftr-372	665	12	expected	expect	VERB
ftr-372	665	13	returns	return	NOUN
ftr-372	665	14	on	on	ADP
ftr-372	665	15	cost	cost	NOUN
ftr-372	665	16	from	from	ADP
ftr-372	665	17	business	business	NOUN
ftr-372	665	18	activities	activity	NOUN
ftr-372	665	19	conducted	conduct	VERB
ftr-372	665	20	in	in	ADP
ftr-372	665	21	such	such	ADJ
ftr-372	665	22	industries	industry	NOUN
ftr-372	665	23	or	or	CCONJ
ftr-372	665	24	locations	location	NOUN
ftr-372	665	25	.	.	PUNCT
ftr-372	666	1	examples	example	NOUN
ftr-372	666	2	:	:	PUNCT
ftr-372	666	3	example	example	NOUN
ftr-372	666	4	1	1	NUM
ftr-372	666	5	–	–	PUNCT
ftr-372	666	6	parentco	parentco	NOUN
ftr-372	666	7	engages	engage	VERB
ftr-372	666	8	with	with	ADP
ftr-372	666	9	subsidiaries	subsidiary	NOUN
ftr-372	666	10	in	in	ADP
ftr-372	666	11	different	different	ADJ
ftr-372	666	12	countries	country	NOUN
ftr-372	666	13	in	in	ADP
ftr-372	666	14	the	the	DET
ftr-372	666	15	manufacture	manufacture	NOUN
ftr-372	666	16	and	and	CCONJ
ftr-372	666	17	distribution	distribution	NOUN
ftr-372	666	18	of	of	ADP
ftr-372	666	19	cars	car	NOUN
ftr-372	666	20	,	,	PUNCT
ftr-372	666	21	light	light	ADJ
ftr-372	666	22	trucks	truck	NOUN
ftr-372	666	23	,	,	PUNCT
ftr-372	666	24	and	and	CCONJ
ftr-372	666	25	heavy	heavy	ADJ
ftr-372	666	26	trucks	truck	NOUN
ftr-372	666	27	,	,	PUNCT
ftr-372	666	28	as	as	ADV
ftr-372	666	29	well	well	ADV
ftr-372	666	30	as	as	ADP
ftr-372	666	31	parts	part	NOUN
ftr-372	666	32	for	for	ADP
ftr-372	666	33	those	those	DET
ftr-372	666	34	vehicles	vehicle	NOUN
ftr-372	666	35	.	.	PUNCT
ftr-372	667	1	parentco	parentco	NOUN
ftr-372	667	2	and	and	CCONJ
ftr-372	667	3	the	the	DET
ftr-372	667	4	subsidiaries	subsidiary	NOUN
ftr-372	667	5	all	all	PRON
ftr-372	667	6	participate	participate	VERB
ftr-372	667	7	in	in	ADP
ftr-372	667	8	research	research	NOUN
ftr-372	667	9	and	and	CCONJ
ftr-372	667	10	development	development	NOUN
ftr-372	667	11	,	,	PUNCT
ftr-372	667	12	manufacturing	manufacturing	NOUN
ftr-372	667	13	and	and	CCONJ
ftr-372	667	14	distribution	distribution	NOUN
ftr-372	667	15	associated	associate	VERB
ftr-372	667	16	with	with	ADP
ftr-372	667	17	the	the	DET
ftr-372	667	18	cars	car	NOUN
ftr-372	667	19	,	,	PUNCT
ftr-372	667	20	light	light	ADJ
ftr-372	667	21	trucks	truck	NOUN
ftr-372	667	22	,	,	PUNCT
ftr-372	667	23	and	and	CCONJ
ftr-372	667	24	heavy	heavy	ADJ
ftr-372	667	25	trucks	truck	NOUN
ftr-372	667	26	.	.	PUNCT
ftr-372	668	1	in	in	ADP
ftr-372	668	2	general	general	ADJ
ftr-372	668	3	,	,	PUNCT
ftr-372	668	4	the	the	DET
ftr-372	668	5	companies	company	NOUN
ftr-372	668	6	trade	trade	VERB
ftr-372	668	7	among	among	ADP
ftr-372	668	8	themselves	themselves	PRON
ftr-372	668	9	in	in	ADP
ftr-372	668	10	intermediate	intermediate	ADJ
ftr-372	668	11	goods	good	NOUN
ftr-372	668	12	and	and	CCONJ
ftr-372	668	13	finished	finished	ADJ
ftr-372	668	14	products	product	NOUN
ftr-372	668	15	relating	relate	VERB
ftr-372	668	16	to	to	ADP
ftr-372	668	17	cars	car	NOUN
ftr-372	668	18	,	,	PUNCT
ftr-372	668	19	light	light	ADJ
ftr-372	668	20	trucks	truck	NOUN
ftr-372	668	21	,	,	PUNCT
ftr-372	668	22	and	and	CCONJ
ftr-372	668	23	heavy	heavy	ADJ
ftr-372	668	24	trucks	truck	NOUN
ftr-372	668	25	,	,	PUNCT
ftr-372	668	26	and	and	CCONJ
ftr-372	668	27	make	make	VERB
ftr-372	668	28	available	available	ADJ
ftr-372	668	29	to	to	ADP
ftr-372	668	30	one	one	NUM
ftr-372	668	31	another	another	DET
ftr-372	668	32	without	without	ADP
ftr-372	668	33	charge	charge	NOUN
ftr-372	668	34	the	the	DET
ftr-372	668	35	results	result	NOUN
ftr-372	668	36	of	of	ADP
ftr-372	668	37	all	all	DET
ftr-372	668	38	research	research	NOUN
ftr-372	668	39	and	and	CCONJ
ftr-372	668	40	development	development	NOUN
ftr-372	668	41	that	that	PRON
ftr-372	668	42	they	they	PRON
ftr-372	668	43	perform	perform	VERB
ftr-372	668	44	.	.	PUNCT
ftr-372	669	1	parentco	parentco	PROPN
ftr-372	669	2	and	and	CCONJ
ftr-372	669	3	its	its	PRON
ftr-372	669	4	subsidiaries	subsidiary	NOUN
ftr-372	669	5	organize	organize	VERB
ftr-372	669	6	their	their	PRON
ftr-372	669	7	books	book	NOUN
ftr-372	669	8	and	and	CCONJ
ftr-372	669	9	records	record	NOUN
ftr-372	669	10	,	,	PUNCT
ftr-372	669	11	establish	establish	VERB
ftr-372	669	12	research	research	NOUN
ftr-372	669	13	and	and	CCONJ
ftr-372	669	14	development	development	NOUN
ftr-372	669	15	and	and	CCONJ
ftr-372	669	16	marketing	marketing	NOUN
ftr-372	669	17	budgets	budget	NOUN
ftr-372	669	18	,	,	PUNCT
ftr-372	669	19	and	and	CCONJ
ftr-372	669	20	organize	organize	VERB
ftr-372	669	21	reporting	report	VERB
ftr-372	669	22	lines	line	NOUN
ftr-372	669	23	for	for	ADP
ftr-372	669	24	their	their	PRON
ftr-372	669	25	personnel	personnel	NOUN
ftr-372	669	26	by	by	ADP
ftr-372	669	27	reference	reference	NOUN
ftr-372	669	28	to	to	ADP
ftr-372	669	29	two	two	NUM
ftr-372	669	30	divisions	division	NOUN
ftr-372	669	31	,	,	PUNCT
ftr-372	669	32	(	(	PUNCT
ftr-372	669	33	i	i	NOUN
ftr-372	669	34	)	)	PUNCT
ftr-372	669	35	cars	car	NOUN
ftr-372	669	36	and	and	CCONJ
ftr-372	669	37	light	light	ADJ
ftr-372	669	38	trucks	truck	NOUN
ftr-372	669	39	,	,	PUNCT
ftr-372	669	40	and	and	CCONJ
ftr-372	669	41	(	(	PUNCT
ftr-372	669	42	ii	ii	NOUN
ftr-372	669	43	)	)	PUNCT
ftr-372	669	44	heavy	heavy	ADJ
ftr-372	669	45	trucks	truck	NOUN
ftr-372	669	46	.	.	PUNCT
ftr-372	670	1	in	in	ADP
ftr-372	670	2	general	general	ADJ
ftr-372	670	3	,	,	PUNCT
ftr-372	670	4	research	research	NOUN
ftr-372	670	5	and	and	CCONJ
ftr-372	670	6	development	development	NOUN
ftr-372	670	7	activities	activity	NOUN
ftr-372	670	8	performed	perform	VERB
ftr-372	670	9	by	by	ADP
ftr-372	670	10	personnel	personnel	NOUN
ftr-372	670	11	assigned	assign	VERB
ftr-372	670	12	to	to	ADP
ftr-372	670	13	the	the	DET
ftr-372	670	14	cars	car	NOUN
ftr-372	670	15	and	and	CCONJ
ftr-372	670	16	light	light	ADJ
ftr-372	670	17	trucks	truck	NOUN
ftr-372	670	18	division	division	NOUN
ftr-372	670	19	is	be	AUX
ftr-372	670	20	expected	expect	VERB
ftr-372	670	21	to	to	PART
ftr-372	670	22	benefit	benefit	VERB
ftr-372	670	23	the	the	DET
ftr-372	670	24	manufacture	manufacture	NOUN
ftr-372	670	25	of	of	ADP
ftr-372	670	26	both	both	DET
ftr-372	670	27	cars	car	NOUN
ftr-372	670	28	and	and	CCONJ
ftr-372	670	29	light	light	ADJ
ftr-372	670	30	trucks	truck	NOUN
ftr-372	670	31	but	but	CCONJ
ftr-372	670	32	to	to	PART
ftr-372	670	33	provide	provide	VERB
ftr-372	670	34	only	only	ADV
ftr-372	670	35	minor	minor	ADJ
ftr-372	670	36	and	and	CCONJ
ftr-372	670	37	incidental	incidental	ADJ
ftr-372	670	38	benefits	benefit	NOUN
ftr-372	670	39	with	with	ADP
ftr-372	670	40	respect	respect	NOUN
ftr-372	670	41	to	to	ADP
ftr-372	670	42	the	the	DET
ftr-372	670	43	production	production	NOUN
ftr-372	670	44	of	of	ADP
ftr-372	670	45	heavy	heavy	ADJ
ftr-372	670	46	trucks	truck	NOUN
ftr-372	670	47	;	;	PUNCT
ftr-372	670	48	and	and	CCONJ
ftr-372	670	49	research	research	NOUN
ftr-372	670	50	and	and	CCONJ
ftr-372	670	51	development	development	NOUN
ftr-372	670	52	performed	perform	VERB
ftr-372	670	53	by	by	ADP
ftr-372	670	54	personnel	personnel	NOUN
ftr-372	670	55	assigned	assign	VERB
ftr-372	670	56	to	to	ADP
ftr-372	670	57	the	the	DET
ftr-372	670	58	heavy	heavy	ADJ
ftr-372	670	59	trucks	truck	NOUN
ftr-372	670	60	division	division	NOUN
ftr-372	670	61	is	be	AUX
ftr-372	670	62	expected	expect	VERB
ftr-372	670	63	to	to	PART
ftr-372	670	64	provide	provide	VERB
ftr-372	670	65	only	only	ADV
ftr-372	670	66	insubstantial	insubstantial	ADJ
ftr-372	670	67	and	and	CCONJ
ftr-372	670	68	incidental	incidental	ADJ
ftr-372	670	69	benefits	benefit	NOUN
ftr-372	670	70	with	with	ADP
ftr-372	670	71	respect	respect	NOUN
ftr-372	670	72	to	to	ADP
ftr-372	670	73	the	the	DET
ftr-372	670	74	production	production	NOUN
ftr-372	670	75	of	of	ADP
ftr-372	670	76	cars	car	NOUN
ftr-372	670	77	and	and	CCONJ
ftr-372	670	78	light	light	ADJ
ftr-372	670	79	trucks	truck	NOUN
ftr-372	670	80	.	.	PUNCT
ftr-372	671	1	the	the	DET
ftr-372	671	2	parentco	parentco	PROPN
ftr-372	671	3	group	group	NOUN
ftr-372	671	4	has	have	AUX
ftr-372	671	5	been	be	AUX
ftr-372	671	6	manufacturing	manufacture	VERB
ftr-372	671	7	and	and	CCONJ
ftr-372	671	8	distributing	distribute	VERB
ftr-372	671	9	cars	car	NOUN
ftr-372	671	10	and	and	CCONJ
ftr-372	671	11	light	light	ADJ
ftr-372	671	12	trucks	truck	NOUN
ftr-372	671	13	for	for	ADP
ftr-372	671	14	many	many	ADJ
ftr-372	671	15	years	year	NOUN
ftr-372	671	16	,	,	PUNCT
ftr-372	671	17	and	and	CCONJ
ftr-372	671	18	sales	sale	NOUN
ftr-372	671	19	in	in	ADP
ftr-372	671	20	those	those	DET
ftr-372	671	21	product	product	NOUN
ftr-372	671	22	lines	line	NOUN
ftr-372	671	23	have	have	AUX
ftr-372	671	24	been	be	AUX
ftr-372	671	25	highly	highly	ADV
ftr-372	671	26	profitable	profitable	ADJ
ftr-372	671	27	.	.	PUNCT
ftr-372	672	1	the	the	DET
ftr-372	672	2	group	group	NOUN
ftr-372	672	3	only	only	ADV
ftr-372	672	4	recently	recently	ADV
ftr-372	672	5	,	,	PUNCT
ftr-372	672	6	however	however	ADV
ftr-372	672	7	,	,	PUNCT
ftr-372	672	8	has	have	AUX
ftr-372	672	9	begun	begin	VERB
ftr-372	672	10	the	the	DET
ftr-372	672	11	manufacture	manufacture	NOUN
ftr-372	672	12	and	and	CCONJ
ftr-372	672	13	distribution	distribution	NOUN
ftr-372	672	14	of	of	ADP
ftr-372	672	15	heavy	heavy	ADJ
ftr-372	672	16	trucks	truck	NOUN
ftr-372	672	17	and	and	CCONJ
ftr-372	672	18	to	to	ADP
ftr-372	672	19	date	date	NOUN
ftr-372	672	20	has	have	AUX
ftr-372	672	21	incurred	incur	VERB
ftr-372	672	22	operating	operating	NOUN
ftr-372	672	23	margins	margin	NOUN
ftr-372	672	24	from	from	ADP
ftr-372	672	25	the	the	DET
ftr-372	672	26	sales	sale	NOUN
ftr-372	672	27	of	of	ADP
ftr-372	672	28	heavy	heavy	ADJ
ftr-372	672	29	trucks	truck	NOUN
ftr-372	672	30	significantly	significantly	ADV
ftr-372	672	31	lower	low	ADJ
ftr-372	672	32	than	than	ADP
ftr-372	672	33	the	the	DET
ftr-372	672	34	margins	margin	NOUN
ftr-372	672	35	achieved	achieve	VERB
ftr-372	672	36	from	from	ADP
ftr-372	672	37	sales	sale	NOUN
ftr-372	672	38	of	of	ADP
ftr-372	672	39	cars	car	NOUN
ftr-372	672	40	and	and	CCONJ
ftr-372	672	41	light	light	ADJ
ftr-372	672	42	trucks	truck	NOUN
ftr-372	672	43	.	.	PUNCT
ftr-372	673	1	in	in	ADP
ftr-372	673	2	addition	addition	NOUN
ftr-372	673	3	,	,	PUNCT
ftr-372	673	4	the	the	DET
ftr-372	673	5	percentage	percentage	NOUN
ftr-372	673	6	of	of	ADP
ftr-372	673	7	revenues	revenue	NOUN
ftr-372	673	8	derived	derive	VERB
ftr-372	673	9	from	from	ADP
ftr-372	673	10	heavy	heavy	ADJ
ftr-372	673	11	trucks	truck	NOUN
ftr-372	673	12	varies	vary	VERB
ftr-372	673	13	substantially	substantially	ADV
ftr-372	673	14	from	from	ADP
ftr-372	673	15	country	country	NOUN
ftr-372	673	16	to	to	ADP
ftr-372	673	17	country	country	NOUN
ftr-372	673	18	.	.	PUNCT
ftr-372	674	1	the	the	DET
ftr-372	674	2	management	management	NOUN
ftr-372	674	3	of	of	ADP
ftr-372	674	4	the	the	DET
ftr-372	674	5	parentco	parentco	NOUN
ftr-372	674	6	group	group	NOUN
ftr-372	674	7	reasonably	reasonably	ADV
ftr-372	674	8	believes	believe	VERB
ftr-372	674	9	that	that	SCONJ
ftr-372	674	10	accounting	account	VERB
ftr-372	674	11	for	for	ADP
ftr-372	674	12	the	the	DET
ftr-372	674	13	manufacture	manufacture	NOUN
ftr-372	674	14	and	and	CCONJ
ftr-372	674	15	distribution	distribution	NOUN
ftr-372	674	16	of	of	ADP
ftr-372	674	17	cars	car	NOUN
ftr-372	674	18	and	and	CCONJ
ftr-372	674	19	light	light	ADJ
ftr-372	674	20	trucks	truck	NOUN
ftr-372	674	21	will	will	AUX
ftr-372	674	22	permit	permit	VERB
ftr-372	674	23	will	will	AUX
ftr-372	674	24	permit	permit	VERB
ftr-372	674	25	reliable	reliable	ADJ
ftr-372	674	26	identification	identification	NOUN
ftr-372	674	27	of	of	ADP
ftr-372	674	28	each	each	DET
ftr-372	674	29	group	group	NOUN
ftr-372	674	30	member	member	NOUN
ftr-372	674	31	’s	’s	PART
ftr-372	674	32	respective	respective	ADJ
ftr-372	674	33	contributions	contribution	NOUN
ftr-372	674	34	to	to	ADP
ftr-372	674	35	the	the	DET
ftr-372	674	36	derivation	derivation	NOUN
ftr-372	674	37	of	of	ADP
ftr-372	674	38	profits	profit	NOUN
ftr-372	674	39	from	from	ADP
ftr-372	674	40	those	those	DET
ftr-372	674	41	vehicles	vehicle	NOUN
ftr-372	674	42	,	,	PUNCT
ftr-372	674	43	whereas	whereas	SCONJ
ftr-372	674	44	accounting	account	VERB
ftr-372	674	45	on	on	ADP
ftr-372	674	46	an	an	DET
ftr-372	674	47	aggregate	aggregate	ADJ
ftr-372	674	48	basis	basis	NOUN
ftr-372	674	49	for	for	ADP
ftr-372	674	50	the	the	DET
ftr-372	674	51	manufacture	manufacture	NOUN
ftr-372	674	52	and	and	CCONJ
ftr-372	674	53	distribution	distribution	NOUN
ftr-372	674	54	of	of	ADP
ftr-372	674	55	cars	car	NOUN
ftr-372	674	56	,	,	PUNCT
ftr-372	674	57	light	light	ADJ
ftr-372	674	58	trucks	truck	NOUN
ftr-372	674	59	and	and	CCONJ
ftr-372	674	60	heavy	heavy	ADJ
ftr-372	674	61	trucks	truck	NOUN
ftr-372	674	62	will	will	AUX
ftr-372	674	63	overstate	overstate	VERB
ftr-372	674	64	the	the	DET
ftr-372	674	65	apparent	apparent	ADJ
ftr-372	674	66	contributions	contribution	NOUN
ftr-372	674	67	of	of	ADP
ftr-372	674	68	those	those	DET
ftr-372	674	69	entities	entity	NOUN
ftr-372	674	70	that	that	PRON
ftr-372	674	71	contribute	contribute	VERB
ftr-372	674	72	disproportionately	disproportionately	ADV
ftr-372	674	73	to	to	ADP
ftr-372	674	74	the	the	DET
ftr-372	674	75	manufacture	manufacture	NOUN
ftr-372	674	76	and	and	CCONJ
ftr-372	674	77	sale	sale	NOUN
ftr-372	674	78	of	of	ADP
ftr-372	674	79	heavy	heavy	ADJ
ftr-372	674	80	trucks	truck	NOUN
ftr-372	674	81	.	.	PUNCT
ftr-372	675	1	the	the	DET
ftr-372	675	2	manufacture	manufacture	NOUN
ftr-372	675	3	and	and	CCONJ
ftr-372	675	4	sale	sale	NOUN
ftr-372	675	5	of	of	ADP
ftr-372	675	6	cars	car	NOUN
ftr-372	675	7	and	and	CCONJ
ftr-372	675	8	light	light	ADJ
ftr-372	675	9	trucks	truck	NOUN
ftr-372	675	10	and	and	CCONJ
ftr-372	675	11	related	related	ADJ
ftr-372	675	12	parts	part	NOUN
ftr-372	675	13	,	,	PUNCT
ftr-372	675	14	and	and	CCONJ
ftr-372	675	15	the	the	DET
ftr-372	675	16	manufacture	manufacture	NOUN
ftr-372	675	17	and	and	CCONJ
ftr-372	675	18	sale	sale	NOUN
ftr-372	675	19	of	of	ADP
ftr-372	675	20	heavy	heavy	ADJ
ftr-372	675	21	trucks	truck	NOUN
ftr-372	675	22	and	and	CCONJ
ftr-372	675	23	related	related	ADJ
ftr-372	675	24	parts	part	NOUN
ftr-372	675	25	,	,	PUNCT
ftr-372	675	26	will	will	AUX
ftr-372	675	27	each	each	PRON
ftr-372	675	28	be	be	AUX
ftr-372	675	29	treated	treat	VERB
ftr-372	675	30	as	as	ADP
ftr-372	675	31	separate	separate	ADJ
ftr-372	675	32	“	"	PUNCT
ftr-372	675	33	activities	activity	NOUN
ftr-372	675	34	”	"	PUNCT
ftr-372	675	35	for	for	ADP
ftr-372	675	36	purposes	purpose	NOUN
ftr-372	675	37	of	of	ADP
ftr-372	675	38	paragraph	paragraph	NOUN
ftr-372	675	39	(	(	PUNCT
ftr-372	675	40	b	b	NOUN
ftr-372	675	41	)	)	PUNCT
ftr-372	675	42	.	.	PUNCT
ftr-372	676	1	552	552	NUM
ftr-372	676	2	florida	florida	PROPN
ftr-372	676	3	tax	tax	NOUN
ftr-372	676	4	review	review	NOUN
ftr-372	676	5	[	[	X
ftr-372	676	6	vol	vol	NOUN
ftr-372	676	7	.	.	PUNCT
ftr-372	676	8	9:5	9:5	NUM
ftr-372	676	9	example	example	NOUN
ftr-372	676	10	2	2	NUM
ftr-372	676	11	–	–	PUNCT
ftr-372	676	12	the	the	DET
ftr-372	676	13	facts	fact	NOUN
ftr-372	676	14	are	be	AUX
ftr-372	676	15	the	the	DET
ftr-372	676	16	same	same	ADJ
ftr-372	676	17	as	as	ADP
ftr-372	676	18	in	in	ADP
ftr-372	676	19	example	example	NOUN
ftr-372	676	20	1	1	NUM
ftr-372	676	21	except	except	SCONJ
ftr-372	676	22	that	that	SCONJ
ftr-372	676	23	in	in	ADP
ftr-372	676	24	addition	addition	NOUN
ftr-372	676	25	parentco	parentco	NOUN
ftr-372	676	26	organizes	organize	VERB
ftr-372	676	27	its	its	PRON
ftr-372	676	28	distribution	distribution	NOUN
ftr-372	676	29	activities	activity	NOUN
ftr-372	676	30	geographically	geographically	ADV
ftr-372	676	31	and	and	CCONJ
ftr-372	676	32	maintains	maintain	VERB
ftr-372	676	33	separate	separate	ADJ
ftr-372	676	34	distribution	distribution	NOUN
ftr-372	676	35	organizations	organization	NOUN
ftr-372	676	36	,	,	PUNCT
ftr-372	676	37	in	in	ADP
ftr-372	676	38	both	both	CCONJ
ftr-372	676	39	its	its	PRON
ftr-372	676	40	car	car	NOUN
ftr-372	676	41	and	and	CCONJ
ftr-372	676	42	light	light	ADJ
ftr-372	676	43	truck	truck	NOUN
ftr-372	676	44	and	and	CCONJ
ftr-372	676	45	heavy	heavy	ADJ
ftr-372	676	46	truck	truck	NOUN
ftr-372	676	47	divisions	division	NOUN
ftr-372	676	48	,	,	PUNCT
ftr-372	676	49	that	that	PRON
ftr-372	676	50	are	be	AUX
ftr-372	676	51	responsible	responsible	ADJ
ftr-372	676	52	for	for	ADP
ftr-372	676	53	sales	sale	NOUN
ftr-372	676	54	of	of	ADP
ftr-372	676	55	each	each	DET
ftr-372	676	56	category	category	NOUN
ftr-372	676	57	of	of	ADP
ftr-372	676	58	vehicle	vehicle	NOUN
ftr-372	676	59	and	and	CCONJ
ftr-372	676	60	related	related	ADJ
ftr-372	676	61	parts	part	NOUN
ftr-372	676	62	in	in	ADP
ftr-372	676	63	three	three	NUM
ftr-372	676	64	regions	region	NOUN
ftr-372	676	65	:	:	PUNCT
ftr-372	676	66	(	(	PUNCT
ftr-372	676	67	i	i	NOUN
ftr-372	676	68	)	)	PUNCT
ftr-372	676	69	the	the	DET
ftr-372	676	70	americas	americas	PROPN
ftr-372	676	71	,	,	PUNCT
ftr-372	676	72	(	(	PUNCT
ftr-372	676	73	ii	ii	NOUN
ftr-372	676	74	)	)	PUNCT
ftr-372	676	75	europe	europe	PROPN
ftr-372	676	76	/	/	SYM
ftr-372	676	77	middle	middle	PROPN
ftr-372	676	78	east	east	PROPN
ftr-372	676	79	/	/	SYM
ftr-372	676	80	africa	africa	PROPN
ftr-372	676	81	,	,	PUNCT
ftr-372	676	82	and	and	CCONJ
ftr-372	676	83	(	(	PUNCT
ftr-372	676	84	iii	iii	NOUN
ftr-372	676	85	)	)	PUNCT
ftr-372	676	86	rest	rest	NOUN
ftr-372	676	87	of	of	ADP
ftr-372	676	88	world	world	NOUN
ftr-372	676	89	.	.	PUNCT
ftr-372	677	1	although	although	SCONJ
ftr-372	677	2	a	a	DET
ftr-372	677	3	number	number	NOUN
ftr-372	677	4	of	of	ADP
ftr-372	677	5	entities	entity	NOUN
ftr-372	677	6	in	in	ADP
ftr-372	677	7	parentco	parentco	PROPN
ftr-372	677	8	’s	’s	PART
ftr-372	677	9	global	global	PROPN
ftr-372	677	10	group	group	NOUN
ftr-372	677	11	participate	participate	VERB
ftr-372	677	12	in	in	ADP
ftr-372	677	13	the	the	DET
ftr-372	677	14	design	design	NOUN
ftr-372	677	15	,	,	PUNCT
ftr-372	677	16	manufacture	manufacture	NOUN
ftr-372	677	17	and	and	CCONJ
ftr-372	677	18	sale	sale	NOUN
ftr-372	677	19	of	of	ADP
ftr-372	677	20	vehicles	vehicle	NOUN
ftr-372	677	21	in	in	ADP
ftr-372	677	22	two	two	NUM
ftr-372	677	23	or	or	CCONJ
ftr-372	677	24	all	all	PRON
ftr-372	677	25	regions	region	NOUN
ftr-372	677	26	,	,	PUNCT
ftr-372	677	27	some	some	PRON
ftr-372	677	28	of	of	ADP
ftr-372	677	29	such	such	ADJ
ftr-372	677	30	entities	entity	NOUN
ftr-372	677	31	are	be	AUX
ftr-372	677	32	engaged	engage	VERB
ftr-372	677	33	in	in	ADP
ftr-372	677	34	operations	operation	NOUN
ftr-372	677	35	relating	relate	VERB
ftr-372	677	36	only	only	ADV
ftr-372	677	37	to	to	ADP
ftr-372	677	38	particular	particular	ADJ
ftr-372	677	39	regions	region	NOUN
ftr-372	677	40	.	.	PUNCT
ftr-372	678	1	in	in	ADP
ftr-372	678	2	general	general	ADJ
ftr-372	678	3	,	,	PUNCT
ftr-372	678	4	parentco	parentco	PROPN
ftr-372	678	5	maintains	maintain	VERB
ftr-372	678	6	accounting	accounting	NOUN
ftr-372	678	7	records	record	NOUN
ftr-372	678	8	for	for	ADP
ftr-372	678	9	both	both	CCONJ
ftr-372	678	10	its	its	PRON
ftr-372	678	11	car	car	NOUN
ftr-372	678	12	and	and	CCONJ
ftr-372	678	13	light	light	ADJ
ftr-372	678	14	truck	truck	NOUN
ftr-372	678	15	and	and	CCONJ
ftr-372	678	16	heavy	heavy	ADJ
ftr-372	678	17	truck	truck	NOUN
ftr-372	678	18	divisions	division	NOUN
ftr-372	678	19	by	by	ADP
ftr-372	678	20	geographic	geographic	ADJ
ftr-372	678	21	region	region	NOUN
ftr-372	678	22	.	.	PUNCT
ftr-372	679	1	the	the	DET
ftr-372	679	2	manufacture	manufacture	NOUN
ftr-372	679	3	and	and	CCONJ
ftr-372	679	4	sale	sale	NOUN
ftr-372	679	5	of	of	ADP
ftr-372	679	6	(	(	PUNCT
ftr-372	679	7	i	i	NOUN
ftr-372	679	8	)	)	PUNCT
ftr-372	679	9	cars	car	NOUN
ftr-372	679	10	and	and	CCONJ
ftr-372	679	11	light	light	ADJ
ftr-372	679	12	trucks	truck	NOUN
ftr-372	679	13	,	,	PUNCT
ftr-372	679	14	and	and	CCONJ
ftr-372	679	15	(	(	PUNCT
ftr-372	679	16	ii	ii	NOUN
ftr-372	679	17	)	)	PUNCT
ftr-372	679	18	heavy	heavy	ADJ
ftr-372	679	19	trucks	truck	NOUN
ftr-372	679	20	,	,	PUNCT
ftr-372	679	21	and	and	CCONJ
ftr-372	679	22	of	of	ADP
ftr-372	679	23	parts	part	NOUN
ftr-372	679	24	in	in	ADP
ftr-372	679	25	each	each	DET
ftr-372	679	26	category	category	NOUN
ftr-372	679	27	,	,	PUNCT
ftr-372	679	28	each	each	PRON
ftr-372	679	29	will	will	AUX
ftr-372	679	30	be	be	AUX
ftr-372	679	31	treated	treat	VERB
ftr-372	679	32	as	as	ADP
ftr-372	679	33	consisting	consist	VERB
ftr-372	679	34	of	of	ADP
ftr-372	679	35	three	three	NUM
ftr-372	679	36	different	different	ADJ
ftr-372	679	37	activities	activity	NOUN
ftr-372	679	38	corresponding	correspond	VERB
ftr-372	679	39	to	to	ADP
ftr-372	679	40	the	the	DET
ftr-372	679	41	three	three	NUM
ftr-372	679	42	regions	region	NOUN
ftr-372	679	43	according	accord	VERB
ftr-372	679	44	to	to	ADP
ftr-372	679	45	which	which	DET
ftr-372	679	46	parentco	parentco	NOUN
ftr-372	679	47	organizes	organize	VERB
ftr-372	679	48	its	its	PRON
ftr-372	679	49	operations	operation	NOUN
ftr-372	679	50	.	.	PUNCT
ftr-372	680	1	example	example	NOUN
ftr-372	680	2	3	3	NUM
ftr-372	680	3	–	–	PUNCT
ftr-372	681	1	techco	techco	NOUN
ftr-372	681	2	engages	engage	VERB
ftr-372	681	3	with	with	ADP
ftr-372	681	4	its	its	PRON
ftr-372	681	5	subsidiaries	subsidiary	NOUN
ftr-372	681	6	in	in	ADP
ftr-372	681	7	different	different	ADJ
ftr-372	681	8	countries	country	NOUN
ftr-372	681	9	in	in	ADP
ftr-372	681	10	the	the	DET
ftr-372	681	11	manufacture	manufacture	NOUN
ftr-372	681	12	and	and	CCONJ
ftr-372	681	13	distribution	distribution	NOUN
ftr-372	681	14	of	of	ADP
ftr-372	681	15	human	human	ADJ
ftr-372	681	16	pharmaceuticals	pharmaceutical	NOUN
ftr-372	681	17	,	,	PUNCT
ftr-372	681	18	animal	animal	NOUN
ftr-372	681	19	medications	medication	NOUN
ftr-372	681	20	,	,	PUNCT
ftr-372	681	21	and	and	CCONJ
ftr-372	681	22	toiletries	toiletry	NOUN
ftr-372	681	23	.	.	PUNCT
ftr-372	682	1	techco	techco	ADJ
ftr-372	682	2	and	and	CCONJ
ftr-372	682	3	the	the	DET
ftr-372	682	4	subsidiaries	subsidiary	NOUN
ftr-372	682	5	all	all	PRON
ftr-372	682	6	participate	participate	VERB
ftr-372	682	7	in	in	ADP
ftr-372	682	8	research	research	NOUN
ftr-372	682	9	and	and	CCONJ
ftr-372	682	10	development	development	NOUN
ftr-372	682	11	,	,	PUNCT
ftr-372	682	12	manufacturing	manufacturing	NOUN
ftr-372	682	13	and	and	CCONJ
ftr-372	682	14	distribution	distribution	NOUN
ftr-372	682	15	related	relate	VERB
ftr-372	682	16	to	to	ADP
ftr-372	682	17	human	human	ADJ
ftr-372	682	18	pharmaceuticals	pharmaceutical	NOUN
ftr-372	682	19	and	and	CCONJ
ftr-372	682	20	animal	animal	NOUN
ftr-372	682	21	medications	medication	NOUN
ftr-372	682	22	,	,	PUNCT
ftr-372	682	23	and	and	CCONJ
ftr-372	682	24	exchange	exchange	VERB
ftr-372	682	25	technical	technical	ADJ
ftr-372	682	26	results	result	NOUN
ftr-372	682	27	among	among	ADP
ftr-372	682	28	themselves	themselves	PRON
ftr-372	682	29	on	on	ADP
ftr-372	682	30	a	a	DET
ftr-372	682	31	regular	regular	ADJ
ftr-372	682	32	basis	basis	NOUN
ftr-372	682	33	.	.	PUNCT
ftr-372	683	1	no	no	DET
ftr-372	683	2	member	member	NOUN
ftr-372	683	3	of	of	ADP
ftr-372	683	4	the	the	DET
ftr-372	683	5	group	group	NOUN
ftr-372	683	6	,	,	PUNCT
ftr-372	683	7	however	however	ADV
ftr-372	683	8	,	,	PUNCT
ftr-372	683	9	engages	engage	VERB
ftr-372	683	10	in	in	ADP
ftr-372	683	11	research	research	NOUN
ftr-372	683	12	and	and	CCONJ
ftr-372	683	13	development	development	NOUN
ftr-372	683	14	relating	relate	VERB
ftr-372	683	15	to	to	ADP
ftr-372	683	16	toiletries	toiletry	NOUN
ftr-372	683	17	.	.	PUNCT
ftr-372	684	1	members	member	NOUN
ftr-372	684	2	of	of	ADP
ftr-372	684	3	the	the	DET
ftr-372	684	4	group	group	NOUN
ftr-372	684	5	do	do	AUX
ftr-372	684	6	not	not	PART
ftr-372	684	7	trade	trade	VERB
ftr-372	684	8	with	with	ADP
ftr-372	684	9	one	one	NUM
ftr-372	684	10	another	another	DET
ftr-372	684	11	in	in	ADP
ftr-372	684	12	tangible	tangible	ADJ
ftr-372	684	13	property	property	NOUN
ftr-372	684	14	.	.	PUNCT
ftr-372	685	1	(	(	PUNCT
ftr-372	685	2	that	that	PRON
ftr-372	685	3	is	is	ADV
ftr-372	685	4	,	,	PUNCT
ftr-372	685	5	each	each	DET
ftr-372	685	6	group	group	NOUN
ftr-372	685	7	member	member	NOUN
ftr-372	685	8	arranges	arrange	VERB
ftr-372	685	9	for	for	ADP
ftr-372	685	10	the	the	DET
ftr-372	685	11	manufacture	manufacture	NOUN
ftr-372	685	12	or	or	CCONJ
ftr-372	685	13	purchase	purchase	NOUN
ftr-372	685	14	of	of	ADP
ftr-372	685	15	all	all	DET
ftr-372	685	16	product	product	NOUN
ftr-372	685	17	that	that	SCONJ
ftr-372	685	18	it	it	PRON
ftr-372	685	19	sells	sell	VERB
ftr-372	685	20	.	.	PUNCT
ftr-372	685	21	)	)	PUNCT
ftr-372	686	1	techco	techco	ADJ
ftr-372	686	2	and	and	CCONJ
ftr-372	686	3	its	its	PRON
ftr-372	686	4	subsidiaries	subsidiary	NOUN
ftr-372	686	5	organize	organize	VERB
ftr-372	686	6	their	their	PRON
ftr-372	686	7	books	book	NOUN
ftr-372	686	8	and	and	CCONJ
ftr-372	686	9	records	record	NOUN
ftr-372	686	10	,	,	PUNCT
ftr-372	686	11	establish	establish	VERB
ftr-372	686	12	research	research	NOUN
ftr-372	686	13	and	and	CCONJ
ftr-372	686	14	development	development	NOUN
ftr-372	686	15	and	and	CCONJ
ftr-372	686	16	marketing	marketing	NOUN
ftr-372	686	17	budgets	budget	NOUN
ftr-372	686	18	,	,	PUNCT
ftr-372	686	19	and	and	CCONJ
ftr-372	686	20	organize	organize	VERB
ftr-372	686	21	reporting	report	VERB
ftr-372	686	22	lines	line	NOUN
ftr-372	686	23	for	for	ADP
ftr-372	686	24	their	their	PRON
ftr-372	686	25	personnel	personnel	NOUN
ftr-372	686	26	by	by	ADP
ftr-372	686	27	reference	reference	NOUN
ftr-372	686	28	to	to	ADP
ftr-372	686	29	three	three	NUM
ftr-372	686	30	divisions	division	NOUN
ftr-372	686	31	:	:	PUNCT
ftr-372	686	32	(	(	PUNCT
ftr-372	686	33	i	i	NOUN
ftr-372	686	34	)	)	PUNCT
ftr-372	686	35	human	human	ADJ
ftr-372	686	36	pharmaceuticals	pharmaceutical	NOUN
ftr-372	686	37	,	,	PUNCT
ftr-372	686	38	(	(	PUNCT
ftr-372	686	39	ii	ii	NOUN
ftr-372	686	40	)	)	PUNCT
ftr-372	686	41	animal	animal	NOUN
ftr-372	686	42	medications	medication	NOUN
ftr-372	686	43	,	,	PUNCT
ftr-372	686	44	and	and	CCONJ
ftr-372	686	45	(	(	PUNCT
ftr-372	686	46	iii	iii	NOUN
ftr-372	686	47	)	)	PUNCT
ftr-372	686	48	toiletries	toiletry	NOUN
ftr-372	686	49	.	.	PUNCT
ftr-372	687	1	separate	separate	ADJ
ftr-372	687	2	research	research	NOUN
ftr-372	687	3	departments	department	NOUN
ftr-372	687	4	engage	engage	VERB
ftr-372	687	5	in	in	ADP
ftr-372	687	6	research	research	NOUN
ftr-372	687	7	relating	relate	VERB
ftr-372	687	8	to	to	ADP
ftr-372	687	9	human	human	ADJ
ftr-372	687	10	pharmaceuticals	pharmaceutical	NOUN
ftr-372	687	11	and	and	CCONJ
ftr-372	687	12	animal	animal	NOUN
ftr-372	687	13	medications	medication	NOUN
ftr-372	687	14	.	.	PUNCT
ftr-372	688	1	although	although	SCONJ
ftr-372	688	2	on	on	ADP
ftr-372	688	3	occasion	occasion	NOUN
ftr-372	688	4	a	a	DET
ftr-372	688	5	product	product	NOUN
ftr-372	688	6	developed	develop	VERB
ftr-372	688	7	for	for	ADP
ftr-372	688	8	use	use	NOUN
ftr-372	688	9	in	in	ADP
ftr-372	688	10	humans	human	NOUN
ftr-372	688	11	has	have	AUX
ftr-372	688	12	proven	prove	VERB
ftr-372	688	13	useful	useful	ADJ
ftr-372	688	14	with	with	ADP
ftr-372	688	15	respect	respect	NOUN
ftr-372	688	16	to	to	ADP
ftr-372	688	17	animals	animal	NOUN
ftr-372	688	18	,	,	PUNCT
ftr-372	688	19	and	and	CCONJ
ftr-372	688	20	vice	vice	ADV
ftr-372	688	21	versa	versa	ADV
ftr-372	688	22	,	,	PUNCT
ftr-372	688	23	the	the	DET
ftr-372	688	24	research	research	NOUN
ftr-372	688	25	operations	operation	NOUN
ftr-372	688	26	of	of	ADP
ftr-372	688	27	the	the	DET
ftr-372	688	28	human	human	ADJ
ftr-372	688	29	pharmaceutical	pharmaceutical	NOUN
ftr-372	688	30	and	and	CCONJ
ftr-372	688	31	animal	animal	NOUN
ftr-372	688	32	medication	medication	NOUN
ftr-372	688	33	divisions	division	NOUN
ftr-372	688	34	provide	provide	VERB
ftr-372	688	35	only	only	ADV
ftr-372	688	36	insubstantial	insubstantial	ADJ
ftr-372	688	37	and	and	CCONJ
ftr-372	688	38	incidental	incidental	ADJ
ftr-372	688	39	benefits	benefit	NOUN
ftr-372	688	40	to	to	ADP
ftr-372	688	41	each	each	DET
ftr-372	688	42	other	other	ADJ
ftr-372	688	43	.	.	PUNCT
ftr-372	689	1	profit	profit	NOUN
ftr-372	689	2	margins	margin	NOUN
ftr-372	689	3	on	on	ADP
ftr-372	689	4	the	the	DET
ftr-372	689	5	three	three	NUM
ftr-372	689	6	different	different	ADJ
ftr-372	689	7	categories	category	NOUN
ftr-372	689	8	of	of	ADP
ftr-372	689	9	products	product	NOUN
ftr-372	689	10	manufactured	manufacture	VERB
ftr-372	689	11	by	by	ADP
ftr-372	689	12	members	member	NOUN
ftr-372	689	13	of	of	ADP
ftr-372	689	14	the	the	DET
ftr-372	689	15	techco	techco	ADJ
ftr-372	689	16	group	group	NOUN
ftr-372	689	17	vary	vary	VERB
ftr-372	689	18	significantly	significantly	ADV
ftr-372	689	19	,	,	PUNCT
ftr-372	689	20	both	both	CCONJ
ftr-372	689	21	among	among	ADP
ftr-372	689	22	themselves	themselves	PRON
ftr-372	689	23	and	and	CCONJ
ftr-372	689	24	among	among	ADP
ftr-372	689	25	countries	country	NOUN
ftr-372	689	26	;	;	PUNCT
ftr-372	689	27	relative	relative	ADJ
ftr-372	689	28	sales	sale	NOUN
ftr-372	689	29	volumes	volume	NOUN
ftr-372	689	30	of	of	ADP
ftr-372	689	31	the	the	DET
ftr-372	689	32	different	different	ADJ
ftr-372	689	33	categories	category	NOUN
ftr-372	689	34	of	of	ADP
ftr-372	689	35	products	product	NOUN
ftr-372	689	36	also	also	ADV
ftr-372	689	37	vary	vary	VERB
ftr-372	689	38	significantly	significantly	ADV
ftr-372	689	39	among	among	ADP
ftr-372	689	40	countries	country	NOUN
ftr-372	689	41	.	.	PUNCT
ftr-372	690	1	the	the	DET
ftr-372	690	2	management	management	NOUN
ftr-372	690	3	of	of	ADP
ftr-372	690	4	the	the	DET
ftr-372	690	5	techco	techco	ADJ
ftr-372	690	6	group	group	NOUN
ftr-372	690	7	reasonably	reasonably	ADV
ftr-372	690	8	believes	believe	VERB
ftr-372	690	9	that	that	SCONJ
ftr-372	690	10	accounting	account	VERB
ftr-372	690	11	for	for	ADP
ftr-372	690	12	the	the	DET
ftr-372	690	13	manufacture	manufacture	NOUN
ftr-372	690	14	and	and	CCONJ
ftr-372	690	15	distribution	distribution	NOUN
ftr-372	690	16	of	of	ADP
ftr-372	690	17	human	human	ADJ
ftr-372	690	18	pharmaceuticals	pharmaceutical	NOUN
ftr-372	690	19	,	,	PUNCT
ftr-372	690	20	animal	animal	NOUN
ftr-372	690	21	medications	medication	NOUN
ftr-372	690	22	,	,	PUNCT
ftr-372	690	23	and	and	CCONJ
ftr-372	690	24	toiletries	toiletry	NOUN
ftr-372	690	25	separately	separately	ADV
ftr-372	690	26	will	will	AUX
ftr-372	690	27	permit	permit	VERB
ftr-372	690	28	reliable	reliable	ADJ
ftr-372	690	29	identification	identification	NOUN
ftr-372	690	30	of	of	ADP
ftr-372	690	31	each	each	DET
ftr-372	690	32	group	group	NOUN
ftr-372	690	33	member	member	NOUN
ftr-372	690	34	’s	’s	PART
ftr-372	690	35	respective	respective	ADJ
ftr-372	690	36	contributions	contribution	NOUN
ftr-372	690	37	to	to	ADP
ftr-372	690	38	the	the	DET
ftr-372	690	39	derivation	derivation	NOUN
ftr-372	690	40	of	of	ADP
ftr-372	690	41	profits	profit	NOUN
ftr-372	690	42	from	from	ADP
ftr-372	690	43	those	those	DET
ftr-372	690	44	product	product	NOUN
ftr-372	690	45	lines	line	NOUN
ftr-372	690	46	.	.	PUNCT
ftr-372	691	1	the	the	DET
ftr-372	691	2	management	management	NOUN
ftr-372	691	3	of	of	ADP
ftr-372	691	4	the	the	DET
ftr-372	691	5	2009	2009	NUM
ftr-372	691	6	]	]	PUNCT
ftr-372	691	7	allocating	allocate	VERB
ftr-372	691	8	business	business	NOUN
ftr-372	691	9	profits	profit	NOUN
ftr-372	691	10	for	for	ADP
ftr-372	691	11	tax	tax	NOUN
ftr-372	691	12	purposes	purpose	NOUN
ftr-372	691	13	553	553	NUM
ftr-372	691	14	techco	techco	ADJ
ftr-372	691	15	group	group	NOUN
ftr-372	691	16	considered	consider	VERB
ftr-372	691	17	whether	whether	SCONJ
ftr-372	691	18	different	different	ADJ
ftr-372	691	19	categories	category	NOUN
ftr-372	691	20	of	of	ADP
ftr-372	691	21	human	human	ADJ
ftr-372	691	22	pharmaceuticals	pharmaceutical	NOUN
ftr-372	691	23	should	should	AUX
ftr-372	691	24	be	be	AUX
ftr-372	691	25	considered	consider	VERB
ftr-372	691	26	as	as	ADP
ftr-372	691	27	separate	separate	ADJ
ftr-372	691	28	activities	activity	NOUN
ftr-372	691	29	for	for	ADP
ftr-372	691	30	purposes	purpose	NOUN
ftr-372	691	31	of	of	ADP
ftr-372	691	32	section	section	NOUN
ftr-372	691	33	482(b	482(b	PROPN
ftr-372	691	34	)	)	PUNCT
ftr-372	691	35	,	,	PUNCT
ftr-372	691	36	but	but	CCONJ
ftr-372	691	37	reasonably	reasonably	ADV
ftr-372	691	38	determined	determine	VERB
ftr-372	691	39	that	that	SCONJ
ftr-372	691	40	the	the	DET
ftr-372	691	41	pharmaceutical	pharmaceutical	NOUN
ftr-372	691	42	industry	industry	NOUN
ftr-372	691	43	as	as	ADP
ftr-372	691	44	a	a	DET
ftr-372	691	45	whole	whole	NOUN
ftr-372	691	46	depends	depend	VERB
ftr-372	691	47	on	on	ADP
ftr-372	691	48	the	the	DET
ftr-372	691	49	funding	funding	NOUN
ftr-372	691	50	of	of	ADP
ftr-372	691	51	a	a	DET
ftr-372	691	52	wide	wide	ADJ
ftr-372	691	53	variety	variety	NOUN
ftr-372	691	54	of	of	ADP
ftr-372	691	55	research	research	NOUN
ftr-372	691	56	and	and	CCONJ
ftr-372	691	57	development	development	NOUN
ftr-372	691	58	products	product	NOUN
ftr-372	691	59	,	,	PUNCT
ftr-372	691	60	only	only	ADV
ftr-372	691	61	a	a	DET
ftr-372	691	62	few	few	ADJ
ftr-372	691	63	of	of	ADP
ftr-372	691	64	which	which	PRON
ftr-372	691	65	are	be	AUX
ftr-372	691	66	likely	likely	ADJ
ftr-372	691	67	to	to	PART
ftr-372	691	68	be	be	AUX
ftr-372	691	69	successful	successful	ADJ
ftr-372	691	70	.	.	PUNCT
ftr-372	692	1	the	the	DET
ftr-372	692	2	management	management	NOUN
ftr-372	692	3	of	of	ADP
ftr-372	692	4	the	the	DET
ftr-372	692	5	techco	techco	ADJ
ftr-372	692	6	group	group	NOUN
ftr-372	692	7	therefore	therefore	ADV
ftr-372	692	8	reasonably	reasonably	ADV
ftr-372	692	9	concluded	conclude	VERB
ftr-372	692	10	that	that	SCONJ
ftr-372	692	11	measuring	measure	VERB
ftr-372	692	12	the	the	DET
ftr-372	692	13	profitability	profitability	NOUN
ftr-372	692	14	of	of	ADP
ftr-372	692	15	a	a	DET
ftr-372	692	16	human	human	ADJ
ftr-372	692	17	pharmaceutical	pharmaceutical	NOUN
ftr-372	692	18	business	business	NOUN
ftr-372	692	19	generally	generally	ADV
ftr-372	692	20	requires	require	VERB
ftr-372	692	21	reference	reference	NOUN
ftr-372	692	22	to	to	ADP
ftr-372	692	23	its	its	PRON
ftr-372	692	24	success	success	NOUN
ftr-372	692	25	with	with	ADP
ftr-372	692	26	respect	respect	NOUN
ftr-372	692	27	to	to	ADP
ftr-372	692	28	multiple	multiple	ADJ
ftr-372	692	29	categories	category	NOUN
ftr-372	692	30	of	of	ADP
ftr-372	692	31	products	product	NOUN
ftr-372	692	32	,	,	PUNCT
ftr-372	692	33	and	and	CCONJ
ftr-372	692	34	that	that	SCONJ
ftr-372	692	35	treating	treat	VERB
ftr-372	692	36	the	the	DET
ftr-372	692	37	manufacture	manufacture	NOUN
ftr-372	692	38	and	and	CCONJ
ftr-372	692	39	distribution	distribution	NOUN
ftr-372	692	40	of	of	ADP
ftr-372	692	41	different	different	ADJ
ftr-372	692	42	categories	category	NOUN
ftr-372	692	43	of	of	ADP
ftr-372	692	44	human	human	ADJ
ftr-372	692	45	pharmaceuticals	pharmaceutical	NOUN
ftr-372	692	46	as	as	ADP
ftr-372	692	47	separate	separate	ADJ
ftr-372	692	48	activities	activity	NOUN
ftr-372	692	49	,	,	PUNCT
ftr-372	692	50	for	for	ADP
ftr-372	692	51	purposes	purpose	NOUN
ftr-372	692	52	of	of	ADP
ftr-372	692	53	section	section	NOUN
ftr-372	692	54	482(b	482(b	PROPN
ftr-372	692	55	)	)	PUNCT
ftr-372	692	56	,	,	PUNCT
ftr-372	692	57	was	be	AUX
ftr-372	692	58	likely	likely	ADJ
ftr-372	692	59	to	to	PART
ftr-372	692	60	distort	distort	VERB
ftr-372	692	61	measurement	measurement	NOUN
ftr-372	692	62	of	of	ADP
ftr-372	692	63	the	the	DET
ftr-372	692	64	contributions	contribution	NOUN
ftr-372	692	65	made	make	VERB
ftr-372	692	66	by	by	ADP
ftr-372	692	67	the	the	DET
ftr-372	692	68	different	different	ADJ
ftr-372	692	69	related	related	ADJ
ftr-372	692	70	parties	party	NOUN
ftr-372	692	71	to	to	ADP
ftr-372	692	72	the	the	DET
ftr-372	692	73	success	success	NOUN
ftr-372	692	74	of	of	ADP
ftr-372	692	75	the	the	DET
ftr-372	692	76	business	business	NOUN
ftr-372	692	77	.	.	PUNCT
ftr-372	693	1	the	the	DET
ftr-372	693	2	manufacture	manufacture	NOUN
ftr-372	693	3	and	and	CCONJ
ftr-372	693	4	distribution	distribution	NOUN
ftr-372	693	5	of	of	ADP
ftr-372	693	6	human	human	ADJ
ftr-372	693	7	pharmaceuticals	pharmaceutical	NOUN
ftr-372	693	8	,	,	PUNCT
ftr-372	693	9	animal	animal	NOUN
ftr-372	693	10	medications	medication	NOUN
ftr-372	693	11	,	,	PUNCT
ftr-372	693	12	and	and	CCONJ
ftr-372	693	13	toiletries	toiletry	NOUN
ftr-372	693	14	will	will	AUX
ftr-372	693	15	be	be	AUX
ftr-372	693	16	treated	treat	VERB
ftr-372	693	17	as	as	ADP
ftr-372	693	18	separate	separate	ADJ
ftr-372	693	19	activities	activity	NOUN
ftr-372	693	20	(	(	PUNCT
ftr-372	693	21	or	or	CCONJ
ftr-372	693	22	separate	separate	ADJ
ftr-372	693	23	groups	group	NOUN
ftr-372	693	24	of	of	ADP
ftr-372	693	25	activities	activity	NOUN
ftr-372	693	26	,	,	PUNCT
ftr-372	693	27	if	if	SCONJ
ftr-372	693	28	further	further	ADJ
ftr-372	693	29	geographic	geographic	ADJ
ftr-372	693	30	breakdown	breakdown	NOUN
ftr-372	693	31	is	be	AUX
ftr-372	693	32	appropriate	appropriate	ADJ
ftr-372	693	33	)	)	PUNCT
ftr-372	693	34	for	for	ADP
ftr-372	693	35	purposes	purpose	NOUN
ftr-372	693	36	of	of	ADP
ftr-372	693	37	section	section	NOUN
ftr-372	693	38	482(b	482(b	PROPN
ftr-372	693	39	)	)	PUNCT
ftr-372	693	40	.	.	PUNCT
ftr-372	694	1	example	example	NOUN
ftr-372	694	2	4	4	NUM
ftr-372	694	3	–	–	PUNCT
ftr-372	694	4	the	the	DET
ftr-372	694	5	investco	investco	NOUN
ftr-372	694	6	group	group	NOUN
ftr-372	694	7	provides	provide	VERB
ftr-372	694	8	financial	financial	ADJ
ftr-372	694	9	planning	planning	NOUN
ftr-372	694	10	services	service	NOUN
ftr-372	694	11	to	to	ADP
ftr-372	694	12	individuals	individual	NOUN
ftr-372	694	13	,	,	PUNCT
ftr-372	694	14	and	and	CCONJ
ftr-372	694	15	also	also	ADV
ftr-372	694	16	conducts	conduct	VERB
ftr-372	694	17	brokerage	brokerage	NOUN
ftr-372	694	18	operations	operation	NOUN
ftr-372	694	19	,	,	PUNCT
ftr-372	694	20	through	through	ADP
ftr-372	694	21	a	a	DET
ftr-372	694	22	network	network	NOUN
ftr-372	694	23	of	of	ADP
ftr-372	694	24	subsidiaries	subsidiary	NOUN
ftr-372	694	25	resident	resident	ADJ
ftr-372	694	26	around	around	ADP
ftr-372	694	27	the	the	DET
ftr-372	694	28	world	world	NOUN
ftr-372	694	29	.	.	PUNCT
ftr-372	695	1	several	several	ADJ
ftr-372	695	2	of	of	ADP
ftr-372	695	3	the	the	DET
ftr-372	695	4	subsidiaries	subsidiary	NOUN
ftr-372	695	5	conduct	conduct	VERB
ftr-372	695	6	research	research	NOUN
ftr-372	695	7	operations	operation	NOUN
ftr-372	695	8	.	.	PUNCT
ftr-372	696	1	these	these	PRON
ftr-372	696	2	include	include	VERB
ftr-372	696	3	efforts	effort	NOUN
ftr-372	696	4	by	by	ADP
ftr-372	696	5	personnel	personnel	NOUN
ftr-372	696	6	to	to	PART
ftr-372	696	7	develop	develop	VERB
ftr-372	696	8	computerbased	computerbase	VERB
ftr-372	696	9	tools	tool	NOUN
ftr-372	696	10	for	for	ADP
ftr-372	696	11	predicting	predict	VERB
ftr-372	696	12	clients	client	NOUN
ftr-372	696	13	’	'	PUNCT
ftr-372	696	14	financial	financial	ADJ
ftr-372	696	15	needs	need	NOUN
ftr-372	696	16	and	and	CCONJ
ftr-372	696	17	developing	develop	VERB
ftr-372	696	18	financial	financial	ADJ
ftr-372	696	19	plans	plan	NOUN
ftr-372	696	20	for	for	ADP
ftr-372	696	21	their	their	PRON
ftr-372	696	22	use	use	NOUN
ftr-372	696	23	.	.	PUNCT
ftr-372	697	1	although	although	SCONJ
ftr-372	697	2	applicable	applicable	ADJ
ftr-372	697	3	laws	law	NOUN
ftr-372	697	4	governing	govern	VERB
ftr-372	697	5	,	,	PUNCT
ftr-372	697	6	for	for	ADP
ftr-372	697	7	example	example	NOUN
ftr-372	697	8	,	,	PUNCT
ftr-372	697	9	retirement	retirement	NOUN
ftr-372	697	10	planning	planning	NOUN
ftr-372	697	11	differ	differ	VERB
ftr-372	697	12	from	from	ADP
ftr-372	697	13	country	country	NOUN
ftr-372	697	14	to	to	ADP
ftr-372	697	15	country	country	NOUN
ftr-372	697	16	,	,	PUNCT
ftr-372	697	17	and	and	CCONJ
ftr-372	697	18	some	some	DET
ftr-372	697	19	development	development	NOUN
ftr-372	697	20	efforts	effort	NOUN
ftr-372	697	21	are	be	AUX
ftr-372	697	22	useful	useful	ADJ
ftr-372	697	23	only	only	ADV
ftr-372	697	24	in	in	ADP
ftr-372	697	25	particular	particular	ADJ
ftr-372	697	26	countries	country	NOUN
ftr-372	697	27	,	,	PUNCT
ftr-372	697	28	the	the	DET
ftr-372	697	29	financial	financial	ADJ
ftr-372	697	30	planning	planning	NOUN
ftr-372	697	31	staffs	staff	NOUN
ftr-372	697	32	located	locate	VERB
ftr-372	697	33	in	in	ADP
ftr-372	697	34	different	different	ADJ
ftr-372	697	35	countries	country	NOUN
ftr-372	697	36	engage	engage	VERB
ftr-372	697	37	in	in	ADP
ftr-372	697	38	significant	significant	ADJ
ftr-372	697	39	exchanges	exchange	NOUN
ftr-372	697	40	of	of	ADP
ftr-372	697	41	planning	planning	NOUN
ftr-372	697	42	techniques	technique	NOUN
ftr-372	697	43	.	.	PUNCT
ftr-372	698	1	research	research	NOUN
ftr-372	698	2	operations	operation	NOUN
ftr-372	698	3	also	also	ADV
ftr-372	698	4	seek	seek	VERB
ftr-372	698	5	to	to	PART
ftr-372	698	6	identify	identify	VERB
ftr-372	698	7	improved	improved	ADJ
ftr-372	698	8	techniques	technique	NOUN
ftr-372	698	9	for	for	ADP
ftr-372	698	10	computer	computer	NOUN
ftr-372	698	11	-	-	PUNCT
ftr-372	698	12	based	base	VERB
ftr-372	698	13	trading	trading	NOUN
ftr-372	698	14	of	of	ADP
ftr-372	698	15	securities	security	NOUN
ftr-372	698	16	,	,	PUNCT
ftr-372	698	17	and	and	CCONJ
ftr-372	698	18	these	these	DET
ftr-372	698	19	operations	operation	NOUN
ftr-372	698	20	benefit	benefit	VERB
ftr-372	698	21	brokerage	brokerage	NOUN
ftr-372	698	22	activities	activity	NOUN
ftr-372	698	23	around	around	ADP
ftr-372	698	24	the	the	DET
ftr-372	698	25	world	world	NOUN
ftr-372	698	26	.	.	PUNCT
ftr-372	699	1	the	the	DET
ftr-372	699	2	relative	relative	ADJ
ftr-372	699	3	revenues	revenue	NOUN
ftr-372	699	4	derived	derive	VERB
ftr-372	699	5	from	from	ADP
ftr-372	699	6	brokerage	brokerage	NOUN
ftr-372	699	7	activities	activity	NOUN
ftr-372	699	8	and	and	CCONJ
ftr-372	699	9	from	from	ADP
ftr-372	699	10	financial	financial	ADJ
ftr-372	699	11	planning	planning	NOUN
ftr-372	699	12	services	service	NOUN
ftr-372	699	13	vary	vary	VERB
ftr-372	699	14	significantly	significantly	ADV
ftr-372	699	15	from	from	ADP
ftr-372	699	16	country	country	NOUN
ftr-372	699	17	to	to	ADP
ftr-372	699	18	country	country	NOUN
ftr-372	699	19	.	.	PUNCT
ftr-372	700	1	management	management	NOUN
ftr-372	700	2	of	of	ADP
ftr-372	700	3	the	the	DET
ftr-372	700	4	investco	investco	NOUN
ftr-372	700	5	group	group	NOUN
ftr-372	700	6	reasonably	reasonably	ADV
ftr-372	700	7	believes	believe	VERB
ftr-372	700	8	that	that	SCONJ
ftr-372	700	9	accounting	account	VERB
ftr-372	700	10	separately	separately	ADV
ftr-372	700	11	for	for	ADP
ftr-372	700	12	brokerage	brokerage	NOUN
ftr-372	700	13	and	and	CCONJ
ftr-372	700	14	financial	financial	ADJ
ftr-372	700	15	planning	planning	NOUN
ftr-372	700	16	operations	operation	NOUN
ftr-372	700	17	is	be	AUX
ftr-372	700	18	necessary	necessary	ADJ
ftr-372	700	19	to	to	PART
ftr-372	700	20	permit	permit	VERB
ftr-372	700	21	reliable	reliable	ADJ
ftr-372	700	22	identification	identification	NOUN
ftr-372	700	23	of	of	ADP
ftr-372	700	24	each	each	DET
ftr-372	700	25	group	group	NOUN
ftr-372	700	26	member	member	NOUN
ftr-372	700	27	’s	’s	PART
ftr-372	700	28	respective	respective	ADJ
ftr-372	700	29	contributions	contribution	NOUN
ftr-372	700	30	to	to	ADP
ftr-372	700	31	the	the	DET
ftr-372	700	32	derivation	derivation	NOUN
ftr-372	700	33	of	of	ADP
ftr-372	700	34	profits	profit	NOUN
ftr-372	700	35	from	from	ADP
ftr-372	700	36	those	those	DET
ftr-372	700	37	two	two	NUM
ftr-372	700	38	components	component	NOUN
ftr-372	700	39	of	of	ADP
ftr-372	700	40	the	the	DET
ftr-372	700	41	group	group	NOUN
ftr-372	700	42	’s	’s	PART
ftr-372	700	43	business	business	NOUN
ftr-372	700	44	.	.	PUNCT
ftr-372	701	1	the	the	DET
ftr-372	701	2	brokerage	brokerage	NOUN
ftr-372	701	3	and	and	CCONJ
ftr-372	701	4	the	the	DET
ftr-372	701	5	financial	financial	ADJ
ftr-372	701	6	planning	planning	NOUN
ftr-372	701	7	operations	operation	NOUN
ftr-372	701	8	will	will	AUX
ftr-372	701	9	both	both	PRON
ftr-372	701	10	be	be	AUX
ftr-372	701	11	treated	treat	VERB
ftr-372	701	12	as	as	ADP
ftr-372	701	13	“	"	PUNCT
ftr-372	701	14	activities	activity	NOUN
ftr-372	701	15	”	"	PUNCT
ftr-372	701	16	for	for	ADP
ftr-372	701	17	purposes	purpose	NOUN
ftr-372	701	18	of	of	ADP
ftr-372	701	19	section	section	NOUN
ftr-372	701	20	482(b	482(b	PROPN
ftr-372	701	21	)	)	PUNCT
ftr-372	701	22	(	(	PUNCT
ftr-372	701	23	or	or	CCONJ
ftr-372	701	24	as	as	ADP
ftr-372	701	25	separate	separate	ADJ
ftr-372	701	26	groups	group	NOUN
ftr-372	701	27	of	of	ADP
ftr-372	701	28	activities	activity	NOUN
ftr-372	701	29	that	that	PRON
ftr-372	701	30	are	be	AUX
ftr-372	701	31	subdivided	subdivide	VERB
ftr-372	701	32	into	into	ADP
ftr-372	701	33	activities	activity	NOUN
ftr-372	701	34	along	along	ADP
ftr-372	701	35	geographic	geographic	ADJ
ftr-372	701	36	lines	line	NOUN
ftr-372	701	37	)	)	PUNCT
ftr-372	701	38	.	.	PUNCT